Charlty reglstratlon number 1153055
Company reglstration number 08503176 (England and Wales)
QUEEN'S HALL ACTION ON POVERTY
THE BRICK
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms Kate Forrester
Ms Clare Wood
Mr5 Jean Groves
Dr Paul Plant
Mr M Ainscough CBE
Mrj Churchward
(Appolnted 3 July 20231
(Appointed 20 September
20231
(Appointed 29 May 20241
(Appolnted 29 May 20241
(Appolnted 29 May 2024)
{Appointed 29 May 20241
Mr Stuart Entwlstle
Karen Hazlehurst
Mr Michael Scarisbrick
Nell Whitknngham
Charity number
1153055
Company number
08503176
Princlp31 address
St George's Church
Water Street
Wlgan
Lancashire
WNI IDN
Reglstered office
St George's Church
Water Street
Wigan
Lancashire
WNI IDN
Audltor
Prlme Factor limlted Statutory Audltors
41 Bridgeman Terrace
WSgan
Lancashire
United Kingdom
WNII

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
CONTENTS
Page
Trustees, report
i-ii
ststement of trustees, responslbilitles
12
Independent auditor's report
13-15
Statement of financial activlties
16
Balance sheet
17-18
Statement of cash flows
19
Notes to the financial Statements
20-37

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees are pleased to present thelr annual trustees, report and financial Statements for the year ended 31 March
2023.
The financlal statements have been prepared in accordance with the accounting pollcies set out In note I to the financial
statements and comply wlth the charity's articles of association, the Companies Act 2006 and 'Accounting and Reporting
by Charities: Statement of Recommended Practice appllcable to ¢harlUes preparing their accounts In accordance with the
Flnancial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting perlods
commencin8 from l January 20161
Objectives and activltles
The charity's objects are the prevention and relief of poverty for the public benefit in Wigary Leigh and surrounding areas.
We work with people who are experienclng homelessness, poverty, crisis or worklessne55, by providing support, practical
skills and good quality social housin8.
The trustees have paid due regard to guidance on public benefit issued by the Charity Commisslon in decldlng what
activities the charity should undertake.
Vlslon
Our vision is to provide a practical response working alongslde people to help them rebuild but also to address and
mitigate the root causes of poverty and homelessness. We know that the world is changlng at an unprecedented
pace that require5 a dlfferent approach to tacklin8 the complex problems that face our local communitles today.
We believe In joined-up working to maximlse our reach and impact. Our provlsion is fully Inte8rated, so that, no
matter what the reason for initial contact, people can access all the services we provide, glving them the best all-
round chance to Improve their lives and be part of the wlder communlty. Our role as a Brass roots charity gives us
an opportunity and a responsibility to speak up about these problems, to help improve the pollcies and systems
that affect people's1Sves. We wlll seek to regularly share evidence and storles from our work and those we work
alongside, to support wlder conversations around poverty, trauma and social change.
Summary:
The last 12 months have not been easy. We have faced Increased pressures on our social care system, a cost-of-
Ilvin8 crlsls and an aftermath of a pandemic that did not affect us all equally. Throughout this all, our staff and
volunteers have gone over and above In their care and support for people who's lives have been shaped by poverty
and disadvantage.
This report highlights what we have done to meet Increasing need, the range of houslng and support we provlde
and shines a Ilght on our amazing people. projects, and success stories. We couldn't do all this work without the
support of our staff, volunteers, supporter5, donors, funders, and fundraisers. We want to thank you, because wlth
true collaboration to tackle Ilfe's challenges comes the opportunity for change. In the last year tFEre has been an
outpouring of care for our community. So many people going beyond thelr professional and civSc duty to help. It IS
humbling to receive the support we have, and a prlvllege that we live and work in a borough that works so Urele551y
to ensure that no one Is left behlnd.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
What we do
Allevlate Homelessness
The Brick supports people who are experiencing homelessness In Wigan and Lelgh from the street to
independent living. Our services Include residential and supporting services for those who, for many
reasons and circumstances, are unable to find suitable accommodation to meet their needs. We
achieve this via our different stages of accommodation. We currently have a portfolio of 10 properties
in Wlgan and Leigh that provlde safe and supportive accommodatlon for up to 96 residents at any one
time. We work withln a Trauma Informed Care (TIC} and Psychologlcally Informed Environment IPIEI
approach which basically means we focus more on the underlying trauma that caused an individual to
become homeless rather than their homeless status. At The Brick we find thls approach vital if we are
to truly empower an Individual to succeed with independent living.
Whilst having a roof is a great start, we do 50 much more- from helping people to re8lSter with a GP,
open a bank account, access benefits, engage with other services to volunteerlng/employment,
getting back Into educationltraining, and moving on into independent living. This is Sust the tip of the
iceberg though,. in terms of the ernotional support and encouragement our team offer to the people
we work alongside. What we are seelng more and more Is an increase in the people comingto us who
are experlencing severe and multiple disadvantages, sometimes referred to as "complex needs" This
means people who have experience of 2 or more of the following areas, in addition to their
homelessness,.
Mental111 health
Physical ill health
Addlction
Involvement with the criminal justlce system
Violence or abuse
Supporting people with some or all of these issues can be challengin8 for our staff, and we ensure
they all have access to reflective practlce, emotional support and our Employee Asslstance
Programme. We are also grateful for the partnership working across the borough, enabling our staff
to work alongside other agencies to provlde the best person-centred support we can.
Allevlate Poverty
It Is our mlssion to enable people on low Incomes to seek solutions to the Issues affectlng thelr lives.
We seek to work with, not do to, knowln8 that people experienclng poverty are the real experts. To do
so requlres our staff to bulld relationshlps based on trust. We try to see the whole person, rather than
just the speciflc issue for which that particular project ha5 been designed. Our young person'5
homelessness preventlon pathfinder has been deslgned for youn8 people at risk of homelessness.
Through coaching, it enables these young people to overcome any challenges that are Impactin8 thelr
accommodation. Our prlority Is to work with 18-25-year-olds, but we are able to support people up to
the age of 35. We aim to Improve individuals. confidence and resilience to avold longer term
homelessness, while supporting them to sustaln an existing tenancy or move Into new
accommodation.
We belleve that everyone has the right to Ilfe's essentials, whlch includes cleaning and hyglene
products as well as food. Our Multibank Is an innovative solution to fight Poverty and fight pollution.
We take surplus goods, such as personal hygiene items, bedding and clothing that would have gone to
landfill and distribute these goods vla teachers, social workers, and charlties to families in need. We
also operate a food community, whlch is set up just Ilke a shop and members can access affordable
food wlth dignity and cholce, as well as serving as a springboard to other opportunltles and ideas such
as volunteering and classes.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Our year In numbers
Houslng Support
The Brick have a range of commissloned and non-commissloned accommodatlon and tenancy 5UPPOrt
projects where we provide interventions to prevent rough sleeping, successful move on to
Independence and recovery from homelessness.
Housing Support achieved.,
Opening a new emergency accommodation hub for 20 people In December 2023 to meet increasing
demand.
Acquirlng 15 self-contained flats wlth 2 flats developed for people with physical disabilities.
Opening the Brick Works as an open access engagement centre for people in crisis to recelve housing
support.
Provlded 14,373 safe emergency beds In 2023-2024 for 422 Individuals.
Provided secure long term supported accommodation for 91 indlviduals including speclalist houslng
for 23 young people.
Our outreach team supported 727 people facing homelessness.
We carried out 3,001 support se5slons for people requesting homeless support.
We carried out 1.971 independent living mentoring sessions for people livlng in our accommodation.
Communlty Support
As well as accommodation we offer open access communlty drop-in support at two locations in Wigan
and Leigh, offerlng advice as well a5 access to food, essentials, and furniture to help wlth tenancy
sustsinment.
Community support achleved:
4,026 vlsits to The Brick Works for communlty support
245 Indivlduals supported at The Brick Works with various housing related needs.
Youth homelessness Preventlon Project supported 77 young people and delivered 247 support
sesslons.
590,378 household Items donated to families struggling with the cost-of-living crisis.
Assisted 344 partner organlsations such as schools, charities and social work teams through donatlng
items from the multibank
1,805 households have accessed our affordable food community.
Supported 454 households wlth free of charge furniture packages.
Prevented 1,603 items of furnlture from endlng up In landfill.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Volunteers
A5 a charity we rely on the support of the community, whether Individuals, groups, or businesses.
160 volunteers have donated 7,407 hours to the charity at a value of £135,236.
22 businesse5 have supported us with corporate volunteers. We would Ilke to thank Bupa, Barclays
Bank, Nationwide, Wlncanton, Omnlcell, Vir8in Media, Pet5 at Home, Netball England. Wigan Councll,
Royal Navy. Fleet Dynamlc, Stephenson's Solicitors, B&Q, Heinz, Johnsons Honda, SMN Tree Surgeons,
Ptizer, Natwest, P&G, Handelsbanken and Wlgan Warriors for thelr support.
We encoura8e people with Ilved experience to join our volunteerlng team and aim to deliver incluslve
volunteerlng opportunlties that consider the needs and experiences of people with Ilved experience
and to support thelr development and progresslon. In 202314 we have supported 21 volunteers with
Ilved experience across a diverse range of roles.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Fundra15ing and Donatlons
Without the backing of our supporters, partners. and volunteers - navigating through the challenges
of the last 12 months would have been impossible. The bellef which was shown by our partners gave
us the confidence to diversify to meet the growing need- knowlng that we would not be facing these
challenges alone. We want to say a special thank you to our major supporters who have been
essential to this year Including:
Wigan Warrlors
Wigan Athletic
Wigan Councll
Comic Relief
Garfield Weston
Greenmount Projects
Westwood Motor Group
Jigsaw Home5 North
GMCVO
Sport England
The Neighbourly Foundation
Workers Educational Association
The National Lottery
The Department of Levelling Up Communlties and Houslng
Amazon
Rt Hon Gordon Brown
Accrol
Bell Group
Stephenson's Solicitors
Chapel House Motor
NRB Accountants
Vlncents
M&Y Malntenance
The Alnscough Family
Standish Charlties
Enterprlse RAC
Wlgan Masonic Group

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Fundraisln8 and Donatlons (continued)
Sterling Meat Company
Richardson Brothers Foundation
Paint Ltd Spotted Bee
Wigan Peddlars
George and Annette Bell Foundation
FubHub
Nisa
Wigan Town Relief in Need Charlty
Forest Recruitment
Mac Groundworks
Lawrence Hunt & co
Lupine Travel
Asana Property Group
Trustees of the Revd James Bankes Charlties
Ashton Trinlty Lodge
Standish Energy Llmited
Essential HR
Lansafe
Crown Flooring
Online Home shop
Proctor and Gamble
Mcbrldes
Big Issue Invest
Social And Sustalnable Capltal
Charlty Bank
And everyone, who donates money. food, essentials. tokes part infundralslng events, buys Items In our
shops, follow5 us and share5 our stories, Thank you for your bellef in our vision and mission and
trusting us with the job in hand,
The charity adheres to the code of practice of the Fundralslng Regulator. although we are not
member of that organisation. We do not engage professlonal fundraisers.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
The Year Ahead
As we look ahead to the next 12 months of considerable challen8e, we have never felt rnore prepared
to serve our communlty. In March 2023 we were grateful to be awarded signlficant soclal investment
of £2,33m, This loan from SASC'S Social and Sustalnable Housing fund1SASH11) will enable The Brick to
purchase 9 two-to-slx-bedroom propertles in Wlgan and Lelgh, which will give us an additional 40
unlts of supported accommodation for people transitionln8 Out of homelessness.
In 2024125 we wlll work beyond equality to embrace the vitallty of equlty. Whilst equality ensures falr
treatment and access to the same opportunities, equity recognlses that not everyone starts from the
same posltion. To do thls we will encourage true collaboration and partnership because we cannot
solve longstandlng structural injustices alone. Poverty causes ill health, drlves Inequality in health
outcomes und increases use of health servlces, and therefore we look forward to working alongside
our partners GP Alliance, We are With You and The Health Outreach Inclusion Team to expand our
offer of drop In cllnics to improve health outcomes for the most mar8inalised groups In the most
dlsadvantaged places. There is so much to do, and so much profound need, so we are especially
grateful to Wigan Athletic and Wlgan Warriors who have put our name to their home, The Brlck
Community Stadium, to cement our long-standing relationship. We will use this opportunity to
promote wider community Initiatives and develop collaborative partnershlps to sustain our work and
together build a compassionate network for change.
Flnanclal revlew
At the 31 March 2024, the charity had total funds of £487,514 includin8 unrestricted reserves of
£469,330 and restricted funds of £18,183. Durlng the financlal year, the charity made a total surplus of
£36,593,12023 - £18.7101.
Reser¥es pollcy
Trustees would seek to have six months, unrestrlcted reserves for all work except the work speciftally pald for by the
local authority. This would also glve scope for small scale development5 seekln8 partnershlp funding.
The Trustees keep the financial situation of the charlty under review and, in the interests of gocKI financial
management, will work towards holding reserves in its unrestricted funds in order to establlsh an appropriate level of
working capital and to protect the future operations of the charlty from the effects of any unforeseen and material
variations In Its income streams. At the balance sheet date, the total unrestricted funds were £469,330 with
unrestrlcted net current assets of £155,809.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Prlnclpal sources of Income
The charity relies primarily on local authority welfare contracts, grant aid and donations to fund its activities.
Our Brlck Skills Programme continues to be funded entirely from public donations and raising awareness of In-work
poverty is an Important part of the charlty's strategy. The charity also provldes a specific home for people in-work.
who still require some support to sustaln a tenancy, For people who are worklng, or who want to get a Sob, or
anyone else who cannot claim housing benefit, supported housing costs can be very hard to pay for. They are often
much higher than the rent for an ordlnary flat because the costs cover staffing, as well as furniture, heating and
bedding etc. The charity has made a special arrangement to offer this type of accommodation, which is entirely
funded through donations because we believe that secure, well paid employment Is the only truly sustsinable
pathway out of poverty,
The charity has support from a small, local. Independent marketing advisor. This partnership helped to build the
charlty's profile across local media outlets and in our own social media and web presence.
All surplus funds are held in current bank accounts to enable the charlty to handle its cash flow requirements.
The charity trustees have consldered, and are commltted to developing a robust reserve fund In oriÈr to help
underpin the charity's long term financlal posltion.
Trustees, conslderation of rlsks:
Operational rlsks
The trustees have assessed the major rlsks to which the charity Is exposed, and are satisfled that Systems are in place to
mitigate exposure to the malor risks.
The charity works with people who are transitloning from homelessness, are vulnerable, marglnalised or coping wlth
poverty. At times, people we work wlth can present challenging behaviour. The charlty keeps health and safety, staff
trainlng and safeguarding at the centre of its key prioritles
Our operatlonal policles and procedures are followed to ensure client, staff and volunteer safety.
Anti-social behavlour by our clients can become an issue in the local area surrounding our project buildlngs, which
we endeavour to reduce by groups and activlties taking place.
The charity operates from a number of leased bulldings and the trustee5 are aware that they must plan for continulty of
operations whatever happens in this regard.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Flnanclal risks
A main rlsk to the charity is financial with limlted funds available for a charity of thls size and wlth our objecyves in
an ever changing financial environment.
Managers keep aware of funding opportunities both statutory and non-statutory. Income and costs are closely
monitored and actions taken to rectify devlations from budget.
The Charity receives income from a wide variety of sources. The income streams include contracts/grants with and from
the Local Authority for specilic pleces of work. Cuts to Councll funding have been deep and If these contracts/grants
were to reduce or cease, then our work would no longer be able to continue and the financlal liabiifcy would be
redundancy costs.
The charlty is also reliant on income from the sale of goods In the charity shops a5 well as Income from individual donors
and corporate sponsorshlp events.
The Trustees have reviewed the financial clrcumstances of the charity and consider that adequate resources continue
to be available to fund the activities of the charity for the foreseeable future.
Strategy and 5 year Plan
The SLT and Trustees published thelr 2023-2028 Business Plan in April 2023. Set against a backdrop of a tough
economic climate, with cuts to Local Authority Fundlng and increased demands on our servi¢e5 and in the context
of an unprecedented cost of livlng and housing crisis, the next 5 years will be the charlty's most ambitious yet. The
2023-2028 business plan represent5 an ambitious but achlevable strategy for sustainable growth but one that
marks a step change for the charlty's development. Our mission Is to transform the communlties in which we work,
enabling more people to truly belong, contribute and thrive. To achieve that, we have set five clear. strategic aims..
Increase our Impact, both in terms of number of people we work wlth and the difference we make to their Ilves
- IMPACT
Be reco8nlsed as the leadin8 homeless and antl-poverty charity locally, brave enough to speak the truth about
social injustlces - REFORM
Prloritise the development, health and Independence of the people we support but also our staff- WELLBEING
Deflne and articulate the vislon wlth strong leadership at the core, encouraging two-way communication and
empowerment- LEADERSHIP
Have a sustainable business model In place that supports our continued growth- SUSTAINABILITY
This plan mark5 a step change for The Brick. Over the next five years we wlll see our Impact and Influence grow both
locally and nationally as part of a reform agenda. We will extend our reach with an increased portfolio of housing,
bulld on our provlsion across all five prlority areas, and, most importantly, transform more communities, enabling
more people to truly belong, contribute and thr5ve.
Special thanks and appreciation must go to the staff member5, volunteers. and trustees for all the cOn￿nUed hard
work, passion, and joy they bring to our charity,
Structure, 8overnance and management
The charlty is a company limited by guarantee , It is governed by the terms set out in Its governlng document, the
memorandum and artlcle5 of associatlon.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the
date of signature of the financial statements are shown below. We are especially 8rateful to Dr John Parker and Simon Dale
who stepped down as trustees after many years of Service to the charity and we want to record our formal thanks to them.

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Dr J Parker
Ms C Ellison
Ms Kate Forrester
Ms Clare Wood
Mrsjean Groves
Dr Paul Plant
Mr M Ainscou8h CBE
Mr J Churchward
Mr Stuart Entwistle
Karen Hazlehurst
Mr Michael Scarisbrick
Neil Whittlngham
(Resigned 26 July 2023)
{Resigned 27 March 2024)
(Appointed 3 July 20231
(Appolnted 20 September 20231
(Appointed 29 May 20241
(Appointed 29 May 2024
(Appointed 29 May 20241
(Appolnted 29 May 2024)
None of the members of the trustees has any beneflcial interest In the company. All of the trustees are members of the
company and guarantee to contribute £1 In the event of a winding up,
Organlsatlonal structure
The Charity periodically reviews its membershlp and governance arrangements.
Trustees recruitment is managed through a slmple process based on trustees, profiles, skills set and with informal
interview.
The Charlty has historically been restricted in its abllity to pay the market average for senlor management personnel.
Remuneration is reviewed annually. Durlng the year, our senior leadership team Included our CEO, Keely Dalfen and
Kerri Pegg, our Operauons Dlrector.
The Charity Is led by a team of trustees who meet on a bl-monthly basis and who maintain an active interest in both
strategic and operatlonal development5
Declsions are taken as follows:
Strategic - by trustees and SLT Operational - by SLT
Scheme of delegation - by trustees
Trustees take a pro-active role In the governance of the Brick and this approach allows an open and fluid relation5hlp
wlth Staff, volunteer5 and trustees.
Inducdon and tralnlns of trustees
A full induction pack 15 prepared for Trustees contalning information Including charity commisslon guldance,
governance documents other charity, strate8ic plan, corporate risk re8lSter, annual report, relevant policies and an
overall introduction to the work of the charity,
New Trustees are Invited to talk through the Induc￿On pack wlth the senlor managers and complete a tralning plan.
An annual tralning day is held and is supplemented by trustee appr3i5als hosted by the Chalr and senlor manager.
Relevant information is emalled to Trustees throughout the year.
10-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Interacdon of the charlty wlth the wlder network
The Charlty 15 an active member of the GM Network and has also establlshed a partnership wlth the Mayday Trust.
This work is especially signlficant for the charity as it has started to embed an asset-based approach to working with
people across our services.
Trustees. remuneration and transactlons wlth related partles
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any
related entity, either in the current or prior year.
Other details of transactions with trustees and related parties are shown in the note5 to these financlal statements.
AuditOT
In accordance with the company's articles, a resolution proposing that Prime Factor Llmited be reappointed as auditor of
the company will be put at a General Meeting,
The trustees, report was approved by the Board of Trustees.
/k///
Dr Paul Plant
Trustee
Dated: 24 October 2024
11

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The trustees, who are also the directors of Queen's Hall Action On Poverty for the purpose of company law, are responslble
for preparing the Trustees, Report and the financial statements in accordance with appllcable law and United Kingdom
Accountlng Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financlal statements for each financial year whlch gNe a true and fair view of
the state of affairs of the charity and of the Incomln8 resources and application of resources, including the income and
expendlture, of the charltable company for that year.
In preparing these financial statements, the trustees are requlred to:
select sultable accounting policies and then apply them conslstently;
observe the methods and prlnciples in the Charities SORP;
make judgements and estlmates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and
explalned In the financial 5tatements,' and
prepare the financial statements on the going concern basis unless it Is inappropriate to presume that the charlty will
continue in operation.
The trustees are responsible for keeplng adequate accounting records that disclose with reasonable accurary at any time the
financial position of the charity and enable them to ensure that the financlal statements comply with the Companies Act 2006.
They are also responsible for safegsjarding the assets of the charity and hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
12-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
INDEPENDENT AUDITOR'S REPORT
TOTHE TRUSTEES OF QUEEN'S HALLACTION ON POVERTY
Oplnlon
We have audlted the financlal statements of Queen's Hall Action On Poverty (the 'charity'l for the year ended 31 March 2024
which comprlse the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial
statements, including signlficant accountlng pollcles. The financlal reporting framework that ha5 been applied In their
preparatlon 15 applicable law and United Klngdom Accounting Standards, including Flnancial Reportlng Standard 102 The
Finoncial Reporting Standard applicable in the UK and Republic of Irelond (United Kingdom Generally Accepted Accounting
Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charStable company's affalrs a5 at 31 March 2024 and of its incomlng
resources and appllcation of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and
have been prepared in accordance with the requirements of the Companles Act 2006.
Basls for oplnion
We conducted our audSt in accordance wlth International Standards on Auditing IUKI IISAS (UK)) and applicable law. Our
responsibilities under those standards are further de5crlbed In the Auditors responsibllitie5 for the audit of the finonclol
statements section of our report, We are independent of the charity in accordance with the ethical requirements that are
relevant to our audit of the financial statements in the UK. Includlng the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities In accordance with these requirements. We belleve that the audit evidence we have obtalned is
sufficient and appropriate to provide a basls for our oplnion.
Concluslons relatln8 to golng concern
In auditing the financial statements, we have concluded that the trustees, use of the golng concem basis of accounting In the
preparation of the financial statements Is appropriate.
Based on the work we have performed, we have not Identifled any materlal uncertainties relating to events or conditlons that,
individually or collectively, may cast significant doubt on the charity's ablllty to continue as a grsing concern for a period of at
least twelve months from when the tinanclal statements are authorlsed for issue.
Our responsibilities and the responslbilities of the trustee5 With respect to golng concern are described in the relevant
sections of this report.
Other Information
The other information comprlses the information included In the annual report other than the financial statements and our
audltor's report thereon. The trustees are responsible for the other information contained withln the annual report. Our
oplnion on the financial statements does not cover the other informatlon and we do not express any form of assurance
conclusion thereon. Our responsibility is to read the other information and. In dolng so, conslder whether the other
information is materially inconsistent wlth the financial statements or our knowledge obtained In the course of the audit, or
otherwise appears to be materially misstated. If we identify such materlal inconsistencies or apparent materlal mlsstatements,
we are required to determine whether this gives rlse to a material mlsstatement in the financial st&ements themselves. If,
based on the work we have performed, we conclude that there is a material mi55tatement of thls other information, we are
required to report that fact.
We have nothlng to report in thls regard.
13-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TOTHE TRUSTEES OF QUEEN'S HALLACTION ON POVERTY
Matters on whlch we are requlred to report by exceptlon
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports)
Regulations 2008 require us to report to you if, in our opinion..
the information given in the financial statements 15 Inconslstent in any material respect with the trustees, report,. or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanatlons we requlre for our audlt.
Responsibilltles of trustees
As explained more fully in the Statement of trustees, responsibilities, the trustees, who are also the directors of the charity for
the purpose of company law, are responsible for the preparation of the financial statements and for belng satisfied that they
give a true and falr view. and for such internal control as the trustees determine Is necessary to enable the preparation of
financial statements that are free from materlal misstatement, whether due to fraud or error. In preparlng the flnancial
ststements, the trustees are responsible for assessing the charit¢s abillty to continue as a golng concern, discloslng, as
appllcable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend
to liquidate the charitable company or to cease operations. or have no realistic alternative but to do so.
Audltor's responslblllties for the audlt of the flnanclal statements
We have been appolnted as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and
relevant regulations made or having effect thereunder.
Our objectives are to obtaln reasonable assurance about whether the financial statements as a whole are free from material
mlsstatement, whether due to fraud or error, and to issue an auditor's report that includes our oplnlon. Reasonable assurance
is a hlgh level of assurance but Is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a
materlal misstatement when it exlsts. Misstatements can arise from fraud or error and are considered material Sf, individually
or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basi5 of
these financial statements.
The extent to whlch our procedures are capable of detecting Irre8ularitles, including fraud, Is detailed below:
Irregularities includlng fraud are instances of non-compliance wlth laws and regulatlons. We identified and assessed the risks
of material misstatement of the financial statements from irregularitie5, whether due to fraud or error and discussed these
wlthin our audit team and with the charlty's management and trustees. We Identified the greatest risks of material
mlsstatement of the financlal statements from irregularlties including fraud to be withln the timlng and completeness of 8rant
income and Income from council contracts. Our audlt procedures were deslgned to be responslve to these risks, wlthin the
legal and re8ulatory framework and other regulations whlch apply to this charitable company to ensu￿ we obtained audit
evidence sufficient and appropriate to provlde a basis for our opinion.
Owlng to the inherent limltations of an audit, there is an unavoidable rlsk that we may not have detected some materlal
misstatement In the financial statements, even though we have properly planned and performed our audit In accordance wlth
auditing standards.
A further description of our responsibilities is avallable on the Financial Reporknng Council's website at: https'.//
www.frc.org.uk/auditorsresponslbilities. Thi5 description form5 part of our auditor's report.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance wlth part 4 of the Charities (Account5 and Reports)
Regulation5 2008. Our audlt work has been undertaken so that we mi8ht state to the charity's trustees those matters we are
requlred to state to them In an auditor's report and for no other purpose, To the fullest extent permltted by law, we do not
accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for
this report, or for the opinions we have formed.
14-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TOTHE TRUSTEES OF QUEEN'S HALLACTION ON POVERTY
(GA
Clare Jady FCA (Senlor Statutory Auditor)
for and on behalf of Prlme Factor Llmited
24 October 2024
Chartered Accountants
Statutory Audltor
41 Brldgeman Terrace
Wigan
Lancashire
United Kingdom
WNI ITT
Prime Factor Limited 15 eligible for appointment as auditor of the charlty by virtue of it5 eligibility for appolntment as audltor
of a company under section 1212 ofthe Companies Act 2006.
15-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2024
2023
Note5
Income and endowments from:
Donations and legacles
Charitable activlties
other tradlng activities
Investment5
other income
259,931
2.207,525
454,908
56,213
238,678
316,144
2,446,203
454,908
260,504
1,454,735
563,640
52,939
139,358
313,443
1,594,093
563,640
12,319
14,665
14,665
12,319
2,291.198
192,297
2,483,495
Total Income
2,937.033
294,891
3,231,924
Expendlture on:
Raising funds
Charitable activltie5
121,593
2,343,192
142,578
2,768.232
142,578
3.052,753
121,593
2,118,892
io
284,521
224,300
Total expenditure
2,910,810
284,521
3,195,331
2,240,485
224,300
2,464,785
Net Income and movement In
funds
26.223
10,370
36,593
50,713
132,0031
18,710
Reconclllation of fund5:
Fund balances at l April 2023
443,107
7,813
450,920
392,394
39,816
432,210
Fund balances at 31 March 2024
469,330
18,183
487,513
443,107
7,813
450,920
The Statement of linancial activities includes all 8alns and Sos5es recognised In the year. All i￿ome and expenditure derlve
from continulng activities.
16-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Notes
Fixed assets
Intanglble assets
Tangible assets
Investments
16
17
18
2,039
565,195
3,103
571,294
567,235
574,398
Current assets
Stocks
Debtors
Cash at bank and in hand
19
20
2,497
399,679
249,390
1,125
86,623
269,355
651,566
357,103
Credltors: amounts fallln8 due wlthin one
year
1212,4251
22
1477.5741
144,678
Net current a55ets
173,992
Total assets less current Ilablllties
741.227
719,076
Credltors: amounts falling due after more
than one year
{253,714)
1268,1561
23
Net assets
487,513
450,920
Income funds
Re5trlcted funds
Unrestricted funds
26
18,183
469,330
7,813
443,107
487,513
450,920
17-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
BALANCE SHEET (CONTINUED)
ASAT31 MARCH 2024
The company Is entitled to the exemption from the audit requirement contained in 5ectlon 477 of the Companie5 Act 2006,
for the year ended 31 March 2024, although an audlt has been carried out under section 144 of the Charities Act 2011.
The directors acknowledge their responsiblllties for complying with the requirements of the Companles Act 2006 with respect
to accounting records and the preparation of tinancial statements.
The members have not required the company to obtain an audit of its linancial statements under the requirements of the
Companies Act 2006, for the year Sn question in accordance with section 476.
These financial statements have been prepared in accordance with the provlslons applicable to companies subject to the
Small companies reglme.
The financial statements were approved by the Trustees on 24 October 2024
Dr Paul Plant
Trustee
Company Registratlon No. 08503176
18-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operatln8 actlvltles
Cash generated from operations
31
54,732
158,192
Invesdn8 actlvlties
Purchase of intangible assets
Purchase of tanglble lixed assets
Proceeds from disposal of tangible fixed assets
Investment income received
13,1921
1143,8421
250
{61.7611
727
Net cash used In Investing activitles
161,0301
{146.7841
Flnancing activitles
Repayment of borrowin8S
Repayment of bank loans
111,5401
12,127)
110,786}
13,1821
Net cash used In tinanclng activittes
113,6671
{13,968)
Net decrease in cash and cash equivalents
119,9651
12,5601
Cash and cash equivalents at beginning of year
269,355
271,915
Cash and cash equlvalents at end of year
249,390
269,355
19-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Ac¢ountln8 pollcles
Charlty Informatlon
Queen's Hall Action On Poverty 15 a private company Ilmited by guarantee incorporated in England and Wale5, The
registered office is St George's Church, Water Street, Wigan, Lancashire, WNI IDN.
1.1 Accountlng conventlon
The financlal statements have been prepared in accordance with the charity's Igoverning document). the Companles
Act 2006, FRS 102 "The Financial Reportlng Standard applicable in the UK and Republlc of Ireland" I"FRS 102") and the
Charities SORP "Accounting and Reporting by Charities., Statement of Recommended Practice applicable to charities
preparing thelr account5 In accordance wlth the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS 1021" {effective l January 20191. The charity is a Public Benefit Entity as deflned by FRS 102.
The financial statements are prepared in Sterling, which is the functlonal currency of the charity. Monetary amounts in
these financial Statements are rounded to the nearest £.
The financial statements have been prepared under the hlstorlcal cost convention, Imodified to indude the revaluation
of freehold properiies and to Include investment properties and certain financial instrument5 at fair valuel. The princlpal
accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financlal statements, the trustees have a reasonable expectation that the charlty has
adequate resources to contlnue In operational exlstence for the foreseeable future. Thus the trustees continue to adopt
the going concern basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestrlcted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specitic conditions by donors or grantors as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes to the flnanclal statements.
Endowment fund5 are subject to speciflc conditions by donors that the capital must be malntained by the charity.
1.4 Income
Income Is recognised when the charity is legally entitled to it after any performance conditions have been met, the
amounts can be measured reliably, and it is probable that Income will be recelved.
Cash donations are recognised on recelpt. Other donatfjons are recognlsed once the charity has been notified of the
donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to
donations received under Gift Ald or deeds of covenant is recognlsed at the time of the donation.
Legacies are recognised on receipt or otherwise If the charity has been notified of an impending distrlbution, the
amount is known, and receipt is expected. If the amount Is not known, the legacy is treated as a contingent asset.
Donations of Items to be sold in the charity shop are not included a5 Income in the SOFA on recelpt since the resources
needed to ascertain such a valuation outweigh any benefit to the charity of such an exercise. Income 15 recognlsed at
the time such donated goods are sold.
Where goods are donated to the food communitytr (formerly operated as a food-bankl donattons are not included as
income in the SOFA on receipt, since the resources needed to ascertaln such a valuation outweigh any benefit to the
charity of such an exerclse. Income Is recognlsed at the tlme such donated goods are sold.
-20-

QUEEN'S HALL AcfioN ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcies
(Contlnued)
Grant Income Is recognlsed on receipt and when it Is known that the grant conditions will be met, except where Income
15 specilically received for future periods, when that portion Is shown as deferred Income.
Income from contracted services 15 recognlsed in the perlod to which the work relates.
Income from fundralsing activities 15 reco8nised on recelpt.
1.5 Expendlture
Liabilities are recognised as expendlture as soon as there is a legal or constructive obligation commitknng the charity to
that expenditure, it Is probable that a transfer of economic benefits will be required In settlement and the amount of
the obligation can be measured reliably, Expenditure is accounted for on an accruals basls and has been classified under
headlngs that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings
they have been allocated to activities on a basis conslstent with the use of resources.
Direct costs that specifically relate to an activity are allocated to that activity. Shared dlrect costs and support costs are
apportioned between activlties. The basi5 for apportionment, which is consistently applied and proportionate to the
circumstances is:
Staffing- on the basi5 of time spent in accordance wlth any particular activity
Premises related costs- on the basls of floor space occupied by a particular activity
Other, non-specific support costs - on the basi5 of the usage of resources, in terms of time tsken, capaclty used, or other
measure5
1.6 Intangible fixed assets Other than goodwlll
Intanglble assets relate to costs of the work carried out on the charity's website and are recognised at cost and are
subsequently measured at cost less accumulated amortlsation and accumulated impairment losses.
Work on the charity's website is expected to benefit the charity over several years with there being an expectation of
future economic benefits that are attributable to the asset flowing to the entity.
Amortisation is recognlsed so as to write off the cost or valuation of assets less thelr resldual values over their useful
lives on the followlng basis..
Webslte
33% 5trai8ht line
1.7 Tanglble flxed assets
Tangible fixed assets are Initially measured at cost and subsequently measured at cost or valuation, net of depreciation
and any impalrment losses.
Depreclation Is recognlsed so as to write off the c05t or valuation of assets less their resldual values over their useful
lives on the followlng bases:
Leasehold land and buildings
Leasehold improvements
Plant and equlpment
Flxtures and fittin85
CompLtters
Motor vehlcles
4% stralght Ilne
20°h reducing balance
25% reducing balance
20% reduclng balance
33'A stralght Ilne
25% cost
The galn or Ios5 ari51ng on the disposal of an asset is determlned as the difference between the Sale proceeds and the
carrying value of the asset, and is recognised in the statement of financlal activities.
21

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
{Contlnued)
1.8 Flxed asset Investments
Fixed asset Investments are initially measured at transaction price and are subsequently measured at fair value at each
reporting date.
A subsidiary is an entfty controlled by the charSty. Control is the power to govern the financial and operatlng policies of
the entity so as to obtain benefits from its activities.
1.9 Impalrment of fixed assets
At each reporting end date, the charity revlews the carrying amounts of Its tangible and intanglble assets to determine
whether there is any Indication that those assets have suffered an Impairment loss. If any such Ind￿atiOn exists, the
recoverable amount of the asset is estimated In order to determine the extent of the impalrment loss lif any).
1.10 Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprlses dlrect
materials and, where applicable, dlrect labour costs and those overheads that have been incurred in bringing the stocks
to their present location and condltion, Items held for distribution at no or nominal consideratlon are measured the
lower of replacement cost and cost.
Net realisable value is the estimated selling prlce less all estimated costs of completlon and costs to be Incurred In
marketing, Selling and distribution.
1.11 Cash and cash equlvalents
Cash and cash equlvalents include cash in hand, deposits held at call wlth banks, other short-term liquid investments
with origlnal maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings In
current liabllities.
1.12 Flnanclal Instruments
The charity ha5 elected to apply the provisions of Section 11 'Baslc Financial Instruments, and Section 12 '0ther
Financlal Instruments Issues, of FRS 102 to all of Sts financial instruments.
Financlal Snstruments are recogni5ed In the charlty's balance sheet when the charity becomes party to the contractual
provisions of the instrument,
Flnancial assets and liabilities are offset, with the net amounts presented in the financial statements, when there Ss a
legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to reallse
the asset and settle the liability simultaneously,
Boslcflnancial assets
Basic financlal assets, whlch Include debtors and cash and bank balances, are initially measured at transaction price
including transaction costs and are subsequently carrled at amortised cost using the effective interest method unless
the arrangement constitutes a linanclng transaction, where the transaction is measured at the presert value of the
future recelpts discounted at a market rate of interest. Financlal assets classified as recelvable wthln one year are not
amortised.
-22-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcies
(Contlnued)
Baslcfinanclal Iloblllties
Basic financial liabillties, including creditors and bank loans are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt Instrument is measured at the present value of the
future payment5 dlscounted at a market rate of Interest. Financial liabllitie5 classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised cost, U51ng the effective Interest rate method.
Trade credltors are obllgations to pay for goods or services that have been acqulred in the ordinary course of operations
from suppllers. Amounts payable are classified as current Ilabilities if payment is due within one year or less. If not, thev
are presented as non-current liabilities. Trade credltors are recognlsed initlally at transaction price and subsequently
measured at amortised cost using the effective Interest method.
Derecognltlon offinanclal Ilablllties
Flnancial liablllties are derecognised when the charitrfs contractual obligations explre or are discharged or cancelled.
1.13 Employee benefits
The cost of any unused hollday entitlement 15 reco8nised in the perlod in whlch the employee'5 seNices are received.
Termlnation benefits are recognised immediately as an expense when the charlty is demonstrably commltted to
terminate the employment of an employee or to provide termlnation benefits.
1.14 Redrement benefits
Paymentsto defined contribution retirement benefit schemes are charged as an expense as they falldue.
Crltical accounting estimate5 and judgements
In the applicatSon of the charity's accounting pollcles, the trustees are required to make Judgements, estimates and
assumptions about the carrylng amount of assets and liablllties that are not readily apparent from other sources. The
estimates and associated assumptions are based on hlstorical experlence and other factors that are considered to be
relevant. Actual results may dlffer from these estimates.
The estimates and underlying assumptions are reviewed on an ongolng basls. Revlsions to accounting estimates are
reco8nised in the perlod In which the estimate is revised where the revision affect5 only that perl(KJ, or In the period of
the revision and future perlods where the revision affects both current and future periods.
Income from donatlons and legacles
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Totsl
20Z4
2023
Donations and gifts
Capital grant - amortised
against depreclation
237,931
56,213
294,144
246,407
52,939
299,346
22.000
22,000
14,097
14,097
259,931
56,213
316.144
260,504
52.939
313,443
-23-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donatlons and legacles
Icontlnued)
Included in Donations and gifts are a large number of donations glven to the charity by a number of individuals,
companies and other organlsations. These have been given to enable the charity to contlnue to carry out its operations
to achleve its charitable objectlves.
-24-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activltle5
Charitable
Income
2024
Charltable Income
2023
Wigan MBC Furniture Welfa
Other Local Authority Contracts
Grants
Food community income
Charitable rental income
Other charltable income
53,661
937,643
254,278
74,226
1,126,395
56,831
1,041,678
138,132
23,556
331,213
2,683
2,446,203
1,594,093
Analysis by fund
Unrestricted funds
Restricted funds
2,207,525
238,678
1,454,735
139,358
2,446,203
1,594,093
-25-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charltsble actlvitles
(Confjnuedl
The charity receives funding vla various contracts wlth Wlgan Council, as well as a number of grants and
other fundlng streams. Detalls of the purposes and main condition5 of these are:
Unrestricted income:
Furnlture Welfare This fundlng from Wigan Councll Is to refurblsh and equip council 5tock5 of house5 to
ensure they are suitable for habitation.
Other Local Authority Contracts- These include various income streams derived largely from contracts wlth
Wigan Council, to assist it to fulfil its statutory responsibility to care for those resident in the borough who
face a variety of challenges including homelessness,
Other Grants - These relate to a number of grants receSved to assist the charity with its general charitable
aims.
Food community income The charlty runs a food communlty provldlng food and other essentfal Items,
mostly donated, at subsldlsed prlces
Charitable rental income
During the year to 31 March 2024, the charlty Increased the amount ol
accommodation and support it provided to people in need, and received rental income, funded largely by
Housing Benefit, from its tenants.
Restricted income:
Thls relates to donations and 8rants given to the charity, where the donor has specifically restr£ted the
charltable purposes for which the income can be used. Details are shown in a separate note.
Income from othertradlng activlties
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Charity shop Income and income from cafe
Final Finlsh
265.693
189.215
285,348
278,292
Other trading activities
454,908
563,640
Incorne from Investments
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Interest receivable
-26-

QUEEN'S HALL AcfioN ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Other income
Unrestrlcted
funds
2024
Unrestrlcted
funds
2023
Rent of space in Brickworks
Universlty student placements
other sundry Income
6,000
7,680
985
6,000
5,320
999
14,665
12.319
Use of volunteers
In 202314 160 volunteers have donated 7,407 hours to the charity at a value of £135,236, an average amount of £18.25
per hour. This was calculated uslng the median weekly earnings for 2023 of £682 per week, a method recommended by
the NVCO. The value of this gift in kind has not been reflected in the SOFA.
EKpendlture on ralslng funds
Unrestrlrted
funds
2024
Unrestrlcted
funds
2023
Fundralsing and publlcity
Other fundralslng costs
1,576
8,870
Trading costs
Sales commisslon
Staff costs
8,329
132,673
112,723
141,002
112.723
142,578
121,593
Total costs
-27-

QUEEN'S HALLACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Charltable activlties
Charltable
Charltable
Expendlture Expendlture
2024
2023
Staff costs
Travel & subslstence
Marketing & advertising
Client packs & foodbank
Costs of anclllary trading
Direct client support costs
Security costs for Hubs
1,213,762
19,230
12,751
28,367
153,101
120,359
496,362
881,207
20,457
9,454
94,957
185,721
81,816
379,476
2,043,932
1.653,088
Share of support costs Isee note 111
Share of governance costs (see note 111
914,544
94,277
657,803
32,301
3,052,753
2,343,192
Analysls by fund
Unrestricted funds
Restricted funds
2,768,232
284,521
2,118,892
224,300
3,052,753
2,343,192
li
Support costs allocated to actlvltle5
2024
2023
Staff costs
Depreciation
Flnance costs
Trainlng, welfare & DBS
Volunteer expenses
Office admin expense5
Premises expenses
Governance costs
228,159
68,196
29,355
82,050
4,038
76,081
484,821
36,121
280,569
48,733
26,305
12,099
3,327
55,934
230,836
32,301
1,008,821
690,104
Analysed between:
Charitable activities
1,008,821
690,104
-28-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
li
Support costs allocated to activltles
Icontlnuedl
2024
2023
Governance costs comprlse:
Audit fees
Legal and professlonal
Accountancy
Consultancy fees
2,400
11,687
10,795
11,239
2,496
7,452
10,727
11,626
36,121
32,301
The audltors provide services other than audit to the charity, those costs being shown In Accountancy, above. These
non-audit services relate to preparation of payroll and other accountancy services.
2023
12
Net movement In funds
2024
The net movement in funds is stated after chargingllcreditlng):
Fees payable for the audit of the charlty's financial statements
Depreciation of owned tangible fixed assets
Loss on dlsp05al of tangible fixed assets
Amortisation of intangible assets
2,400
62,380
4,752
1,064
2,496
48,194
450
89
13
Trustees
None of the trustees lor any persons connected with them} received any remuneration or benefits from the charity
during the year, except for reimbursement of modest amount5 of expense5.
14
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Number
Engaged in charitable activlties
Engaged in fundraising activite5
En8aged in management and admlnistration
65
50
80
65
Total
-29-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Employees
{Contlnuedl
Employment costs
2024
2023
Wages and salaries
Soclal security costs
Other penslon costs
1,382,439
169,168
22,987
1,171,856
81,953
20,690
1,574,594
1,274,499
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The trustees have devolved responslbllity for the day-to-day running of the charlty to
two key management personnel, the CEO and the deputy CEO. During the year, the
combined costs of thelr remuneration, Including employer's national insurance and
pension costs of these key management personnel was as follows:
Aggregate costs of remuneration 2024- £107,748
Aggregate costs of remuneration 2023 - £100,777
15 Taxation
The charity Is exempt from taxation on its activities because all its income is applied for charitable purposes.
16
Intanglble fixed assets
Web51te
Cost
At l April 2023 and 31 March 2024
3,192
Amortlsatlon and Impalrment
At l AprS12023
Amortisation charged for the year
89
1,064
At 31 March 2024
1,153
Carrying amount
At 31 March 2024
2,039
At 31 March 2023
3,103
-30-

ry
rfj m
i vi gi
oin
#om
Ln rfj
o ty)
¢D
0¢
* tfb
mmm
ts)
Vo

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
17
Tan8ible flxed assets
{Continued)
The cost of leasehold land and buildings of £240,090 relate to a property at Flrs Lane in Leigh which was acquired so
that the charlty could offer accommodation to selected service-users.
The cost of leasehold Improvement5 of £353,652 relate to work done at our main site at St Georges, Water Street.
Wigan.
18
Flxed asset Investments
Other
Investments
Cost or valuatlon
At l April 2023 & 31 March 2024
Carrylng amount
At 31 March 2024
At 31 March 2023
2024
2023
Other investments comprise:
Investments In unllsted dormant
subsidlary
Community Warehouse Solutlon Limited
Notes
19 Stocks
2024
2023
Finished goods and goods for resale
2,497
1,125
20 Debtors
2024
2023
Amounts falling due wlthin one year:
Trade debtors
Other debtors
Prepayments and accrued Income
211,850
15,851
171,978
53,588
3,431
29,604
399,679
86,623
-32-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Loans and overdrafts
2024
2023
Bank loans
Other loans
156,078
112,208
158,205
123,748
268,286
281,953
Payable withln one year
Payable after one year
14,572
253,714
13,797
268,156
The charity has loans as follows:
Charity Bank loan of original capital £162,000, repayable by monthly Instalments over 25 years, endlng in May 2046.
Interest is charged at 3% above base rate. The loan 15 secured by a fixed charge over the property at Firs Lane, Leigh.
The Big Issue Access loan of £142,000, repayable by monthly instalments concluding on April 2026 wth a lump sum
payment of £86.000. Interest is fixed at 7%. The loan terms stipulate that the loan must be used for the renovation of
the warehouse and working capital.
22 Credltors: amounts falllng due wlthln one year
2024
2023
Notes
Bank loan5
Other loans
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals and deferred income
21
2,177
12,395
54,915
238,032
116,611
238
53,206
2,256
11,541
19,781
89,161
41,426
1,012
47,248
24
477.574
212,425
23 Creditors: amounts falllng due after more than one year
2024
2023
Notes
Bank loans
Other borrowings
21
153,901
99,813
155,949
112,207
253,714
268.156
-33-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Grant Income
2024
2023
Deferred income Is Included within:
Current liabllities
238,032
89,161
Movements In the year:
Deferred income at l April 2023
Released from prevlous periods
Resources deferred in the year
89,161
1254,2781
403,149
13,842
1138,132)
213,451
Deferred Income at 31 March 2024
238,032
89,161
Grant income received Is recorded as deferred Income until such time as it Is released to the SOFA to match the
expenditure for which the grant was received, or on a time basls, as appropriate.
25
Retlrement benefit schemes
2024
2023
Dellned contrlbutlon schemes
Charge to prolit or loss In respect of defined contribution scheme5
22,987
20,690
The charlty operates a defined contributlon pension scheme for all qualifying employees. The assets of the scheme are
held separately from those of the charity in an Independently administered fund.
-34-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
26
Restrlcted funds
The restrlcted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific condStions by donors as to how they may be used.
At l Aprll 2023
Incomlng
resources
Resources
expended
At 31 March
2024
Food Community (formerly food-bank)
Afghan Relief fund
ABEN Garden
Lottery Training Fund
Brick by Brlck
Wildlife Garden Grant
B&Q Neighbourly Foundation
Manchester Real Change
Young People's Emergency
Brlck Skills
Central
DLUHCWlgan Hub
Fundraising
Gearlng Up
ForkLift
35,992
128,367)
11.4641
11,1681
11,0651
1100,117
11991
7,625
1.464
1,168
1,065
100,117
199
5,000
85
5,000
1,473
1,000
47,492
15,375
82,204
500
4.170
5,400
11,5581
1,000
147,4921
115,3751
182,204}
11121
388
4,170
{5,4001
7,813
294.891
1284,5211
18,183
Prevlous year:
At l Aprll 2022
Incomlng
resources
Resources
expended
At 31 March
2023
Food Community (formerly food-bank}
Afghan Relief fund
Canal and River Trust
Lottery Tralnin8 Fund
Levelling Up Housing & Communities
Wildllfe Garden Grant
B&Q Nelghbourly Foundation
Manchester Real Chan8e
Other restricted funds
23,196
5,000
4,060
7.560
120,841
1144,0371
13,5361
14,0601
16,4951
164,4771
1969)
1,464
1,065
64,477
1,168
5,000
515
296
199
5,000
85
14301
12961
39,816
192,297
1224,300)
7,813
There were no unfulfilled conditions at the year-ended 31 March 2022 or 31 March 2021, nor contingencles needed In
respect of restricted income recognlsed in the year,
-35-

QUEEN'S HALL ACTION ON POVERTY
THE BRICK
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
27
Unre5trlcted fund5
The unrestricted funds of the charlty comprise the unexpended balances of donations and grants which are not sublect
to specific condltlons by donors and grantors as to how they may be used. These include deslgnated funds which have
been set aside out of unrestrlcted funds by the trustees for specific purposes.
At l Aprll 2023
Incomlng
resources
Resources
expended
At 31 March
2024
General fund5
443,107
2,937,033
{2,910,8101
469,330
Prevlous year:
At l Aprll 2022
Incomln8
resources
Resources
expended
At31 March
2023
General funds
392,394
2,291,198
12,240,485)
443,107
28 Analysls of net assets between funds
Unrestrlcted
funds
2024
Restrlcted
funds
Total
2024
2024
At31 March 2024:
Intanglble fixed assets
Tangible assets
Investments
Current assets/lliabllitiesl
Long term liabilitie5
2.039
565,195
2,039
565,195
155,809
{253.7141
18,183
173,992
1253,714}
469,330
18,183
487,513
Unrestrlcted
funds
2023
Restrlcted
funds
2023
Total
2023
At 31 March 2023:
Intanglble tixed assets
Tangible assets
Investments
Current assets/lliabilities)
Long term liabllities
3,103
571,294
3,103
571,294
136,865
1268,1561
7,813
144,678
1268,1561
443,107
7,813
450,920
29 Operatlng lease commltments
-36-