Charity registration number 1153055 (England and Wales) Company registration number08503176 QUEEN'S HALLACTION ON POVERTY THE BRICK ANNUAL REPORT AND FINANCIALSTATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
QUEEN'S HALLAcfioN ON POVERTY THE BRICK LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms Kate Forrester Ms Clare Wood Mrsjean Groves Dr Paul Plant Mr M Ain5cough CBE Mr J Churchward Mr Stuart Eniwistle Karen Hazlehurst Mr Michael Scarisbrick Neil Whittingham (Appointed 29 May 20241 (Appointed 29 May 20241 (Appointed 29 May 20241 (Appointed 29 May 20241 Charity number 1153055 Company number 08503176 Prlnclpal addre55 St George's Church Water Street Wigan Lancashire WNI ION Re81stered offlce St George's Churth Water Street Wigan Lancashire WNI IDN Audbtor Barlow Andrews LLP 78 Chorley New Road 8olton BLI 4BY
QUEEN'S HALLACTION ON POVERTY THE BRICK CONTENTS Page Trustees, report Statement of trustees, responsibilities io Independent auditor's report 11. 13 Statement of financial activf(ies 14 8alance sheet 15-16 Statement olcash flows 17 Notes to the financial statements 18-36
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 31 MARCH2025 The trustees present their annual report together with the financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note I to the financial statements and comply with the charity's Memorandum and Articles of Association. the Charities Act 2011 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191" Objectlves and artlvitte5 The charity's objects are the prevention and relief of poverty for the public benefit in Wi8an, Leigh and surrounding areas. We work with people who are experiencing homele55ness. poverty, cri515 or workle55ness, by providing support, practical skills and good quality social housing. Our activities fall under four core areas.. Housln8- alternatives to rough sleeping. SUPPOrted accommodation, emergency beds. Food and Health- affordable food community, advice, and signposting to health services. Wellbeln8- trauma-informed support, resilience building, and promotin8 dignity and spect. Sklll$ and Capabillty- mentoring, trainin8, volunteering and employability support. Publlc Beneflt ststement The trustees confirm that they have paid due regard to guidance on public benefit issued by the Charity Commission in plannin8 what activities the charity should undertake. Our work is focused on the prevention and relief of poverty in Wigan. Leigh and surrounding areas. and all activities described in this report directly contribute to that purpose. Achlevements and perfomiance 2024125 This year has been both challengin8 and inspiring. We have seen growing numbers of people comin8 to us in desperate need many for the first time. Behind each referral is a personal story: someone navigating job loss, eviction, trauma, or simply the inabilily to afford a basic standard of living. But what continues to drive us forward is the strength of the people we support, and the unshakeable belief that everyone deserves dignity. opportunity, and a place to call home. Throughout 2024-2025, The 8rick delivered meaningful, measurable impact: from providing emergency accommodation and access to essential healthcare, to supporting people into work, recovery. and permanent housing. Our trauma-informed, person-centred approach remains central to everything we do. But we can't do it without the Support we receive from so many diverse sources. Among the many milestones this year, one in particular stands out= the renaming of the lomier DW Stadlum to The 8rl¢k Community Stadium. Thi5 moment represents more than a change of 5ignage-it's a symbol of what community collaboration and shared values can achieve. We are deeply grateful to Wigan Warriors for their commitment to supporting us through this process and for introducing us to Sky. whose generous funding made possible the UK'S first digital inclusion hub located in the stadium. This initiative is a vital resource. helping to bridge the digital divide and open up new opportunities for people facing disadvantage. We are also proud to announce that we are now well on our way to spending the additional £2.33 million in capital Investment from Social and Sustainable Capital. that we were awarded last year. This significant funding is enabling us to purchase more supported housing units, ensuring that stable, safe homes are available for future generations at risk of homelessness across Wigan and Leigh. By owning this hcwjsing stock. we are making a long-term commitment to ending homelessness and housing insecurity in our communities.
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH2025 Achievements and performance 2024125 continued On the advocacy front, we have Continued to raise our voice nationally supporting the Good Landlord Charter in Greater Manchester, joining over 50 organisations in lobbying Parliament to protect homelessness funding, and challenging policies that risk criminalising those most in need. Advocacy is not just something we do-lt is part of who we are. We are all incredibly proud of our team, our volunteers, our residents, and the wider community of generous businesses and individuals who make this work possible. Together, we are not just responding to crisis we are building a future rooted in compa55ion, fairness, and hope. In 202415 we have delivered significant impact: 16,50tsTr Indlvlduals dirèctly supported. 9,200 emergency bed nights provided for people in housing crisis. 1.300 households actessed ovr affordable food community. 2th) young people received prevention and coaching to redu risk of homelessness. 656 people supported throu8h outreach services. 41 people engaged with Brick Mentor5, 100% reporting improved confidence. Over Im511ion essential household items distributed via the Brick-by.Brick multi.bank. 11,800 volunteer hours contrlbuted. equatin8 to £229,077 in social value. At The Brick, our mission to support people away from homelessness is rooted in understanding the wider social and systemic issues that cause and sustain it. One of the most damaging barriers individuals face is the stigma associated with poverty and homelessness stigma that can lead to shame. silence, and a deep sense of isolation. Too often* people internalise these judgements, making it even harder to reach out for help. We believe that tackling this stigma head-on is as vital as providing housin8 or food. Our approach centres on dignity, compassion, and creatin8 safe spaces where people are treated as individuals not defined by their circumstances. Through trauma-informed support, we build trusting relationships that allow people to feel seen and heard without judgement. This trust is the first step in restoring self-worth and breaking the cycle of isolation. Our teams are trained to understand the effect5 of 5tl8ma and marginalisation and to respond in ways that challenge assumptions-both within our services and the wider community. We work to reshape narratives around homelessness by highlighting the strength, resilience. and potential of those we support. By sharing real stories and experiences, we aim to shift public perceptions and foster a culture of empathv. Equally important are the community activities we offer ran8inB from shared meals, cultural celebrations, and ¢reative workshops, to yoga sessions, group discussion5, and resident-led forums. These activities don't just provide enjoyment,. they serve as powerful tools for building confidence. social ski115, and connection. They give people the chance to be part of something, to contribute. and to feel valued. By celebrating diversity, amplifying individual voice5, and tackling stigma through education and engagement, we help create environments where everyone feels they belong. Reducing social isolation isn't just a byproduct of our work it's central to Our Vlslon and Approach We believe poverty is not inevitable. Our approach is based on three pillars-. Respond to immediate need. Restore by building resilience and independence. Reform by challenging unjust systems. Thi5 approach ensures that support is holistic and people have the best possible chance to improve their lives and contribute to their communities.
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH2025 Plans for Future Periods In April 2023 we launched our 2023-2028 Business Plan, which sets out five clear priorities.. Impact- increase the number of people we work with and the difference we make. Reform- be recognised as a leading anti-poverty and homelessness charity, speaking truth about social injustice. Wellbeln£- prioritise the development and resilience of both the people we support and our staff. Leadership- embed stron& values-led leadership and two-way communication. Sustainability- grow a 511Stainable business model that support5 long-term impact. Over the next three years. we aim to expand housin8 provision. scale our multi-bank project across Greater Manchester and Merseyside, and influence policy at a regional and national level. Flnan¢ial revtew At the 31 March 2025, the charity had total funds of £699,)7, including unrestricted, of £529,(K17 and restricted of £170.000. At 31 March 2024. total reserves were £587.913. including unrestricted reserves of £469,330 and restricted funds of £118,583. Durin8 the financial year, the charity made a total surplus of £111.09412024.. £136,993) Prlnclpal Sources of Income Local authority contracts and grants. Charitable trusts and foundations. Indlvidual and corporate donations. Income from charity shops and fundraising events. Reserves Pollcv Under strict Charity SORP calculations. free reserves as at 31 March 2025 were Ell,160,205112024'. £197,90511. This includes mortgages and loans of £1.086.34912024.. £159,078) relating to leasehold land and buildings held in tangible fixed assets. Excluding such liabilities, free reserves as at 31 March 2025 were £173,856112024.. £61,1731. The Trustees keep the financial situation of the Charity under ieview and, in the interests of 8ood financial management, will work towards holding reserves in its unrestricted funds in order to esiablish an appropriate level of working capital and to protect the future operations of the charity from the effetts of any unforeseen and material variations in its income streams. The Trustees believe that the free reserve5 Posltion does noi have an impact on the ongoing work of the charity, as there are sufficient cash reserves to make timely repayments on its mortgages and loans. Prlnclpal Sources of Income Local authority contracts and grants. Charitable trusts and foundations. Individual and corporate donations. Income from charity 5hop5 and fundraising events. Investment Pollcv All surplus funds are held in current bank accounts to ensure liquidity for cash flow needs.
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH2025 Remuneratlon Pollry The remuneration policy for the staff is agreed by the Remuneration and Benefits Committee which meets annually. The committee has agreed that it 15 the aspiration, depending on affordability, for all staff wages to follow Consumer Price Index. meaning that all increases will be in line with this % (using September's figure of the preceding yearl as standard. Over and above this, wage increases will also be considered for team members that have fallen out of benchmark or have performed exceptionally well. The Charity is a real livinE wage employer. Rlsk Management The trustees have reviewed the major risks facing the charity and put systems in place to mitigate them: Flnan¢lal rlsk- dependence on local authority fundin8 and rising costs. Mitigation- diversifying income, building reserve5, c105e budget monitoring. Operatlonal rlsk-safeguarding and safety olvulnerable clients. Mitl8ation'. robust s3feguardin8 policies, staff training, and regular audits. Reputatlonal r5sk- risk of negative publicity. Mitigation= clear communications. strong policies, transparent reporting. Property rlsk- reliance on leased buildings. Mitigation.. forward planning, capital investment and lease reviews. The Trustees have completed a risk register which lists the major risks the charity is exposed and the systems in place to mitigate these risks. The trustees are satisfied that the systems and controls in place are appropriate. Flnan¢lal rfsks A main risk to the charity is financial with limited funds available for a charity of this size and with our objectives in an ever- changing flnan¢lal environment. Managers are aware of funding opportunities both statutory and non-statutory. Income and costs are closely monitored and actions taken to rectify deviations from budget. The Charity receives income from a wide variety of sources. The income streams include contracts/Brants with and from the Local Authority for specific piece5 of work. Cuts to Council funding have been deep and if these contracts/grants were to redute or cease, then our work would no longer be able to continue, and the financial liability would be redundancy costs. The charity is also reliant on income from the sale of goods in the charity shops as well as income from individual donors and corporate sponsorship events. The Trustees have revlewed the financial circumstances of the charity and consider that adequate resources continue to be available to fund the activitie5 of the charity for the foreseeable future.
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH2025 Structure, Governance and Management Queen'5 Hall Action on Poverty is a charitable company limited by guarantee, incorporated and registered in England and Wales. The charity is governed by its Memorandum and Articles of Association. Trustees are also directors forthe Purposes of company law. The Board meets regularly to set strategy and oversee delivery. Day-ttFday operations are delegated to the Senior Leadership Team ISLT). The Charity has adopted a strong budgeting framework and performance against it is monitored monthly by the SLT. AII departments are allocated a budget for the year and there are different mechanisms in place to ensure that these cannot be exceeded without prior approval. Senlor Leadershlp Team CEO.. Keety Dalfen Financial Controller.. Harriet Fomon Head of Housing.. Samantha Terrell Head of Central Services.. Phlllp Oavles 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 ère shown below. Ms Kate Forrester Ms Clare Wood Mrs Jean Groves Dr Paul Plant Mr M Ainscough C8E Mr J Churehward Mr Stuart Entwistle Karen Hazlehurst Mr Michael Scarisbrick Neil Whittingham (Appointed 29 May 20241 IAppointed 29 May 20241 IAppointed 29 May 20241 IAppointed 29 May 20241 Trustee Re¢rultment, Inductlon and Tralnlng Recruitment-Trustees are recruited openly. with a focus on skills. diversity and lived experience. Application5 are considered by the Board and CEO. followed by a formal interview. Induction- New trustee5 receive an induction pack (governance document5, policie5, Strategy, Charity Commission guidance) and are encouraged to visit services. On8oin8Trainln8-Annual training is provide(l on areas such as finance, safeguardin& fundraising, 8overnance and trauma- informed practice. An annual away day help5 trustee5 review strategy and Strengthen governance. This ensures trustees are well*quipped, accountable and aligned with the charitrfs mission and values. TTu5tees' remuneration and tran5artions with related parties 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 notes tothese financial ststements.
QUEEN'S HALLACTION ON POVERTY THE BRICK TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) {CONTINUED} FOR THE YEAR ENDED 31 MARCH2025 Auditor In accordance with the company's articles, a resolution proposin8that Barlow Andrews LLP be reappointed a5 auditor of the company will be put at a General Meeting. Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit. but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. Closln8 Words The challenges of poverty and homelessness remain acute. but our vision is clear and our resolve is strong. With the support of our staff, volunteers, partners and donors. we will continue to respond, restore and reform - working for a future where no one is left behind. The uste rep rt was approved by the Board of Trustee5. Dr Paul Plant Trustee Dated.. 12 january 2026
QUEEN'S HALLACTION ON POVERTY THE BRICK STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees. who are also the directors of Queen's Hall Action On Poverty for the purpose of company law. are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incomin8 resource5 and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements. the trustees are required to: select suitable accounting policies and then apply them consistently.. observe the methods and principles in the Charities SORP- state whether applicable accounting standards have been followed. subject to any material departures disclosed and explained in the financial statements,. make judgements and estimates that are reasonable and prudent: ar¥J prepare the financial Statements on the 80in8 concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incomin8 resources and application of resources. including the income and expenditure, of the charitable company for that year. 10
QUEEN'S HALLACTION ON POVERTY THE BRICK INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF QUEEN'S HALL AcfioN ON POVERTY Opinion We have audited the financial statements of Queen's Hall Action On Poverty for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flow5 and notes to the financial 5tatement5, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accovnting Standards, includin8 Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion. the financial statements.. give a true and fair view of the state of the charitable tompany's affairs as at 31 March 2025 and of its intoming re50urce5 and application of resources, including its income and expenditure, for the year then ended,. have been properly prepared in accordance with United Kingilom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We ¢onducted our audit in accordance with International Standards on Auditing IUKI IISAs IVKII and appli¢able law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statement5 section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng to 8olni ¢on¢ern In auditing the financial statements, we have concluded that the Trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of thi5 report. Other Informatlon The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees ère responsible for the other information contained within the annual report. Our opinion on the financial statements doe5 not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility 15 to read the other information and. in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or otherwise appears to be materially misstated. If we identify stjch material inconsistencies or apparent material mi5Statements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is 3 material misstatement of this other information, we are required to report that fact. We have nothinE to report in this regard.
QUEEN'S HALLACTION ON POVERTY THE BRICK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF QUEEN'S HALL ACTION ON POVERTY Opinions on other matters Prescribed by the Cornpanies Act 21Y)6 In our opinion. based on the work undertaken in the course of our audit.. the information given in the Trustees, report for the financial year for which the financial statements are prepared, which includes the directors, report prepared for the purposes of company law. is consistent with the financial statements.. and the directors, report inclutled within the Trustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable ¢ompany and its environment obtained in the course of the audit, we have not identified material misstatements in the directors. report included within the Trustees. report. We have nothing to report in respett ofthe following matters in relation to which the Companies Act 2006 requires usto report to you if. in our opinion.. adequate accounting records have not been kept, or returns adequate lor our audit have not been received from branches not visited by us- or the financial statements are not in a8reement with the accounting records and returns.. or certain disclosures of trustees, remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit.. or the Trustee5 were not entitled to prepare the financial Statements in accordante with the small companies regirne and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a 5trateBic report. Responslblllties of Trustees As explained more fully in the Statement of Tru5tee5' responsibilities, the Trustees, who are also the directors of the charitable company for the purpose of company law, are responsible forthe preparation of the financial statements and for being Satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material mi55tatement, whether due to fraud or error. In preparin8 the financial statements, the Trustees are responsible for assessing the charitable companvs ability to continue as a going concern, disclosing, as applicable, 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 responslbllltles for the aud5t of the financlal statements Our objectives are to obtain reasonable assurance about whether the financial statement$ as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of a55urance but 15 not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exi5t5. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economicdecision5 of user5 taken on the basis of these financial statements. Irregularitie5, including fraud, are instances of non-compliance with laws and regulatlOW15. We design procedures in line with our respon5ibilitie5, Outlined above, to detect material misstatements in respect of irregularities, including fraud. Our approach to identifying and a55e55ing the risks of material misstatement in respect of irre8ularitie5. including fraud and non-compliance with laws 2nd regulations. was as follows.. the engagement partner ensured that the engagement team collertively had the appropriate competence, capabilities and skills to identify or recogni5e non-compliance with applicable law5 and re8ulations,' we identified the laws and regulations applicable to the charitable company through discussions with trustees and other management, and from our commercial knowledge and experience of the charity sector,. we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity. including the Companies Act 2006 and the Charities Act 2011.. we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management,. and 12-
QUEEN'S HALLACTION ON POVERTY THE BRICK INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF QUEEN'S HALL ACTION ON POVERTY identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the charitVs financial statements to material misstatement. including obtaining an understanding of how fraud might occur. bv.. making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspetted and alleged fraud- and considering the internal controls in place to mitigate risks of fraud and non40mpliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we: performed analytical proceilures to identify any unusual or unexpected Telationship5,' tested journal entries to identify unusual transactions,. and assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias. In response to the risk of irregularities and non-compliance with laws and regulations. we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting documentation,. readin8 the minutes of meetin85 of those charged with governance,. enquiring of management as to actual and potenlial1rt18ation and claims; and reviewing correspondence with relevant regulators. There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standard5 also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the Inspectlon of regulatory and legal correspondence, If any. Material mlsstatements that arise due to fraud can be harder to detect that those that arise from error as they may Involve dellberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at: https.'//www.frc.org.uV auditorsresponsibilities. This description forms part of our audr(or's report. Use ofour report This report is made solely to the charitable companvs members, as a body, in accordance with Chapter 3 of Part 16 of thi Companies Act 2006. Our audit work has been undertaken so that we mi8ht state to the charitable company's members thost matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted bi law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company,: mÈmbÈrs 38 a bodv. for our audit work, for this report, or for the opinions we have formed. Alison Cornes (Senior Statutory Auditor) For and on behalf of Barlow Andrews LLP. StatutoryAuditor Carlyle House 78 Chorley New Road Bolton 12 January 2026 13-
QUEEN'S HALLACTION ON POVERTY THE BRICK STATEMENT OF FINANCIAL AcfiviTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Vnrestiirted Restrirted fvnds funds 2025 2025 Total Unrestricted Restrirted funds funds 2024 2024 2024 As restated As rèstated Total 2025 Notes Intame and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other income 347,433 347,433 3,406.677 19).015 3.596,692 498.321 498.321 259,931 2,207,525 454.908 56,213 316,144 339.078 2,546,603 454.908 17.265 17.265 14.665 14.665 Totsl Income 4,269.698 I.015 4,459,713 2,937,033 395,291 3,332,324 Expendlture on.. Rai5in8 fund5 Charitable a¢tivities 222,991 222,991 3,987,030 138,598 4,125,628 142,578 2,768,232 142,578 284,521 3,052,753 io Totsl empendlture 4,210.021 138.598 4.348.619 2,910,810 284.521 3,195,331 Net Income and movement In funds 59,677 51,417 111,094 26,223 110,770 136,993 Reconc511atlon ol funds: Fund balances at l April 2024 469.330 118,583 587,913 443,107 7,813 450,920 Fund balances at 31 March 2025 S29,7 170,(JXI 699,(X)7 469,330 118,583 587,913 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 14-
QUEEN'S HALLACTION ON POVERTY THE BRICK BALANCE SHEET ASAT31 MARCH2025 2024 As restated Notes Flxed assets Intangible assets Tangible assets Investments 16 975 2,039 565,195 17 1,688,236 18 1,689,212 567,235 Current assets Stocks Debtors Cash at bank and in hand 19 20 1,865 251,711 426,946 2,497 475,079 249,390 680,522 726,966 Credltors: amounts falllngdue wlthln one year 151)J.4841 1452,5741 Net current assets 180,038 274,392 Total assets less current Ilabllltles 1,869,250 841,627 Credltors: amountsfalllni due after more than one year 11,170,243) 1253,7141 Net assets 699,OJ7 587,913 Income funds Restricted funds general 26 170,(KJO 118,583 Unrestricted funds 529,007 469,330 699,LX)7 587,913 15-
QUEEN'S HALLACTION ON POVERTY THE BRICK BALANCE SHEET (CONTINUED) ASAT31 MARCH2025 The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. The Inan sta ments were approved by the Trustees on 12 January 2026 Dr Paul Plant Trustee Company Re85stratlon N¢. 08503176 16-
QUEEN'S HALLACTION ON POVERTY THE BRICK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operating activities Cash generated from operations 31 464,051 54,732 Investlng actlvltles Purchase of tangible fixed assets Proceeds from disposal of tangible fixed assets Investment income received 11.204.570) 196 161,7611 727 Net cash used In Investlng actlvltles 11.204.372) 161.0301 Flnanclng act5vStles Repayment of borrowings Loan advanced 114,6391 932,516 113,6671 Net cash generated fromllused Inl financing actlvltles 917.877 113,6671 Net Increaselldecreasel In cash and cash equ6valents 177,556 119,9651 Cash and cash equivalents at beginning of year 249,390 269,355 Cash and cash equlvalents at end of year 426,946 249,390 17-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountlng poll¢les Charity infomiation Queen's Hall Action On Poverty is a private company limited by guarantee incorporated in England and Wales. The re81Stered office is St Geor8e's Church. Water Street, Wigan, Lancashire, WNI IDN. 1.1 Accountlng conventlon The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2¢X16, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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 IFRS 1021" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling. which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concern At the time of approving the financial statements. the trustee5 have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. In making this assessment. the trustees have considered the Charitws financial position. including approved budgets, together with post-year-end management accounts and other relevant information. Thus. the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fund5 are subject to specific condition5 by donors or 8rantors as to how they may be used. The purpose5 and uses of the restricted funds are set out in the notes to the financial statements. 1.4 Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Income from grants. whether capital or revenue granls. is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that income will be received and the amount can be measured reliably. If the performancè conditions on revenue 8r3nts have not been met, they are deferred accordingly. Capital grants, where appropriate, are deferred and released in line with the expenditure of the grant. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, and it is known that any performance condition5 have been met. Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, 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 or food donated to the food community. are not included as income in the SOFA on receipt since the resources needed to ascertain such a valuation outweigh any benefit to the charity of such 2n exercise. Income is recognised at the time such donated goods are sold. 18-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Accounting policies (Continued) Income from contracted services is recognised in the period to which the work relate5. 1.5 Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing 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 basis and has been classified under headings that aggregate all costs related to the eate80ry. Where costs cannot be directly attribuied to particular heading5 they have been allocated to activities on a basis consistent with the use of resources. Direct Costs that specifically relate to an activity are alloeated to that activity. Shared dirett Costs and support costs are apportioned between activities. The basis for apportionment, which is consistently applied and proportionate to the circumstances is.. Staffing- on the basis of time spent in accordance with any particular activity Premises related costs. on the basis of floor space occupied by a particular activity Other, non-specific support costs. on the basis of the usage of resources, in temis of time taken, capacity used, or other measures. 1.6 Intan8lble flxed assets other than 8oodwlll Intangible 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 amortisaiion and accumulated impairment10sses. Work on the charity's website is expeeted to benefit the charity over several years with there bein8 an expectation of future economic benefit5 that are attributable to the a55et flowing to the entity. Amortisation is recognised so as io write off the cost or valuation of assets less their residual values over their useful lives on the following basis: Website 33%strai8ht line 1.7 Tanglble fixed assets Tangible fixed assets are initialty measured at cost and subsequently measured at cost or valuatlon, net of depreclatlon and any impairment losses. Depreciation 15 recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Leasehold land and building5 Le35ehold improvements Plant and equipment Fixtures and fittings Computers Motor vehicles 4% straight line 20% reducing balance 25% reducing balance 20% reducing balance 33% Straight line 25% cost The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset. and is recognised in the statement of financial activities. 19-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Accounting policies (Continued) Investment property held for rental use Under the Charities SORP IFRS 1021. properties held to earn rentals andlor for Capital appreciation are normally classified as investment properties, unless they are used for the charivs own operations or to further its charitable objectives. Operational and Charitable Use The charity holds a number of residential propertie5 which are used to provide accommodation and support service5 for people experiencing homelessness or at risk of homelessne55. While some rental income is received from resident5. this is considered incidental to the charity's primary purpose of providing safe. affordable. and supported housing as part of its charitable activities. The trustees consider that these properties are held to further the charity's objects, rather than as investments to generate income or capital growth. Accordingly. they are not classified as investment properties. These properties are accounte(I for as tan8ible fixed assets and are depreci3ted over their estimated useful lives, In accordance with the charity's fixed asset policy. They are not remeasured annually to fjir value, as this treatment is only appropriate for investment properties. Thi5 approach reflects the trustees. view that the primary purpose of holding these properties is to advance the charity's work with homeless people, not to generate investment returns. 1.8 F5xed asset Investments Fixed asset investments are initially measured at transaction price and are subsequently measured at fair value at each reportin8 date. A subsidiary is an entity controlled by the charlty. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities. 1.9 ImpaSrment of flmed assets At each reporting end date. the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of ihe impairment 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 comprises direct materials. 1.11 Cash and cash equlvalents Cash and cash equivalents include cash in hand and deposits held on call with banks. 1.12 Financial instruments The charity ha5 elected to apply the provisions of Section 11 'Basic Finartci31 Instruments, and Section 12 '0ther Finantial Instruments Issues. of FRS 102 to 311 of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrlsment. Financial assets and liabilities are offset. with the net amounts presented in the financial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 20-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Accounting policle5 IContinLRdl Basicfinanciol assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Bosicfinanciol liobilities Basic financial liabilities, includin8 creditors and bank loans are Initial recognised at transaction price unless the arrangement constitute5 a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilitie5 classifi'ed as payable within one year are not amortised. Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost usin8 the effective interest method. Derecognltlon ofllnunclolllublllties Financial liabilities are derecognised when the charitrfs contractual obligations expire or are discharged or cancelled. 1.13 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are received. Termination benefits are retognised immediately as an expense when the charity is demonstrably Committed to terminate the employment of an employee or to provide terminalion benefits. 1.14 Retlrement beneffts Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 1.15 Prlor perlod adlustment A prior period adjustment has been undertaken to recognise income from charitable artivities which the charity was entitled to in the previous year. Income from charitable activities was understated by £100,4(K), resulting in restricted funds as at 31 March 2024 being understated by £100,400. The effect ofthe misstatement meant that accrued income as at 31 March 2024 was understated by £75,400 and deferred income as at 31 March 2024 was overstated by £25,CMJO. Critical accounting estimates and judgements In the application of the ¢hariWs accountTn8 policies, the trustees are required to make jtJdgeTnents, estimates and a55umptions about the carrying amount of assets and liabilitie5 that are not readily apparent from other source5. The estimates and associated assumption5 are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 21
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Income from donation5 and lega5 Unrestricted funds 2025 Restricted funds 2025 Total Unrestricted funds 2024 Restricted funds 2024 Total 2025 2024 Donations and gifts Capital grant- amortised against depreciation 323,462 323,462 237,931 56,213 294,144 23.971 23.971 22.C(JO 22,000 347.433 347.433 259.931 56.213 316,144 Included in Donations ancl Bifts are a large number of donationsgiven to the charity by a number of individuals, companies and other organi5ations. These have been given to enable the charity to continue to carry out its operations to achieve its charitable objectives. Income from charltable act6vltles Charltable Income Charitable Income As restated 2025 2024 Wigan M8C Furniture Welfare Other Local Authority Contracts Grants Food community income Charitable rental income 45.078 1,016,199 470,369 78,110 1,986,936 53,661 937,643 354,678 74,226 1,126,39S 3,596,692 2,546,603 Analysls by fund Unrestricted funds Restricted funds- general 3.406,677 190,015 2,207,525 339,078 3,596,692 2,546,603 22-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Income from charitable activities (Continued) The charity receives funding via v3rious contracts with Wigan Council. as well as a number of grants and other funding Streams. Details of the purposes and main conditions of these are.. Unrestricted income: Furniture Welfare - This funding from Wigan Council is to refurbish and equip council stock5 of houses to ensure they are suitable for habitation. Other Local Authority Contracts- These include various income streams derived largely from contracts with Wigan Council. to assist it to fulfil its statutory responsibility to care for those residents in the borough who face a variety of Challenges in¢luding homelessness. Other Grants- These relate to several grants received to assist the charity with its general Charitable aims. Food community income - The charity runs a food community providing food and other e55ential items, mostly donated, at subsidised prices. Charitable rental income During the year to 31 March 2025. the charity increased the amount of accommodation and support it provided to people in need. and received rental income, funded largely by Housing Benefit, from its tenants. Restritted income: This relates to donations and grants given to the charity. where the dOrr has specifically restricted the charitable purposes for which the income can be used. Details are shown in note 26. Income from other tradlng actlvltles Unrestrfcted funds Unrestrlcted fund5 2025 2024 Charity shop income 278.805 219,516 265,693 189,215 Other trading activitie5 498,321 454,908 Income from inTftStments Unrestrirted funds 2025 Unrestricted fund5 2024 Interest receivable 23-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Other In¢ome Unrestrfcted funds 2025 Unrestrlcted funds 2024 Rent of space University Student placements Other sundry incorne 9,155 7,600 510 7,680 985 17,265 14,665 Use of volunteers In 202415 183 volunteers donated 11.8C(I hours at a value of £229.077 on an average amount of £19.41 per hour. This was calculated using the median weekly earnings for 2024 of £728 per week, a method recommended by the NVCO. The value of this gift in kind has not been rellected in the SOFA. Expendlture on ralslng funds Unrestrlcted Unrestrkted funds funds 2025 2024 Fundra151ng and publlclty Other fundralsing Costs 6,698 1,576 Tradin8¢0Sts Sales commission Staff costs 14.448 201,845 8,329 132,673 216,293 141.002 Total costs 222.991 142,578 24-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 10 Charltable actltIeS Charltable Charltable Expenditure Expenditure 2025 2024 Staff costs Travel & subsistence Marketing & advertisin8 Client packs & foodbank Costs of ancillary trading Direct client support costs Security costs for Hubs 1,5C13,819 30,475 8.531 41,S26 164.867 165,749 662,765 1,213,762 19,230 12,751 28,367 153,101 120,359 496,362 2,583,732 2,043,932 Share of support costs (see note 111 Share of governance costs Isee note 111 1,511,148 30.748 914,544 94,277 4,125,628 3,052,753 Analysls by fvnd Unrestricted funds Restricted fund5- general 3,987,030 138,598 2,768,232 284,521 4,125,628 3,052,753 li Support costs allocated to activitie5 2025 2024 Staff costs Amortisation and depreciation Finance costs 306.354 78,443 34,950 38.197 6.119 95,281 3.950 947,854 30.748 228,159 68,196 29,355 82,050 4,038 76,081 Training, welfare & D8S Volunteer expenses Office admin expenses Other admin expenses Premises expenses Governance costs 484.821 36.121 1,541.896 1.008,821 Analysed between: Charitable activities 1,541,896 1,008,821 25-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 li Support costs allocated to activities (Continued) 2025 2024 Governance costs comprise: Audit fees Legal and professional Accountancv Consultancy fees 2,41X) 11,687 10,795 11,239 3,413 10,482 7,853 30,748 36,121 The auditors provide no services other than audit to the charity. In 2024. the auditor provided some non-audit seNi¢es, shown in Accountancy. Those costs relate to preparation of payroll and other accountancy services. 12 Net movement In lunds 2025 2024 The net movement in funds is stated after charginyJlcreditin81: Fees payable for the audit of the charity's financial statements Depreciation of owned tan8ible fixed assets Loss on disposal of tangible fixed assets Amortisation of intangible assets 9,OtKI 77,379 3,952 1.064 2,4CIJ 62,380 4,752 1,064 13 Trustees None of the trustees lor any persons connected with theml received any remuneration or benefits from the eharity during the year, except for reirnbur5ement of modest amount5 of expenses. 14 Employees The average monthly number of employees during the year was= 2025 Number 2024 Number Engaged in charitable artiwties Engaged in fundraising activities Engaged in management and administration 65 io Total 26-
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 14 Employees (Continued) Employment $ts 2025 2024 Wages and salaries Social security costs Other pension costs 1,844,649 142,915 30,454 1,382,439 169,168 22,987 2.018,018 1.574.594 Durin8 the year, redundancy payments totaling £4,534 were made to four staff members, where their roles became redundant and those staff could not be re-deployed elsewhere. There were no employees whose annual remuneration was more than £60.IYJI. Remuneration of key management personnel The trustees have devolved responsibility for the day-to-day running of the charity to two key management personnel. During the year, the combined costs of their Temuneration, including employer's national insurance and pension costs of these key management personnel were as follows.. Aggregate cost5 of remuneration 2025- £118,060 Aggregate costs of remuneration 2024- £107,748 IS Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 16 Intanglble flxed assets Webs* C05t At l April 2024 and 31 March 2025 3,192 Amortisation and impaimient At l April 2024 Amort15ation charged for the year 1,153 1,064 At 31 March 2025 2.217 Carrying amunt At 31 March 2025 975 At 31 March 2024 2,039 27-
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QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 Flxed asset Inbwtments Other investments Cost or valuatlon At l April 2024 & 31 March 2025 Carryingamunt At 31 March 2025 At 31 March 2024 2025 2024 Other investments comprise.. Investments in unlisted dormant subsidiary Community Warehouse Enterprise Mited 19 Stocks 2025 2024 Finished good5 and goods for resale 1,865 2,497 20 Debtors 2025 2024 As restated Amounts falllng due wlthln one year". Trade debtors Other debtors Prepayments and accrued income 59,050 11.751 180,910 211,850 15.851 247,378 251,711 475,079
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 21 Loans and o¥erdrafts 2025 2024 Bank loans 153,833 1,032,329 156,078 112,208 Other loan5 1.186.162 268,286 Payable within one year Payable after one year 15,919 1,170,243 14,572 253,714 The charity has loans as follows.. Charity Bank loan of original capital £162,(KKI, repayable by monthly instalments over 25 year5, ending in May 2046. Interest is charged at 3% above base rate. The loan is secured by a fixed charge over the property at Firs Lane, Leigh. The Big Issue Access loan of £142.C(JO, repayable by monthly instalments concluding on April 2026 with a lump sum payment of £86,000. Interest is fixed al 7%. The loan terms stipulate that the loan must be used for the renovation of the warehouse and working capital. Social and Sustainable Capital awarded a loan facility during the year of £1.93million for the purchase of up to 9 houses 140 units of accommodation). As at 31" March 2025 the charity had utilise¥J £932.516. A debt servicing charge for the loan facility has been agreed which is linked to the collection of rents from the underlyin8 tenants of the properties, after considering management charges, and service income. The loan facility Is secured by fixed charges over each property purchased. The loan is repayable in full by April 2034. 22 Credltors: amounts falling due wlthln one year 2025 2024 As restated Note5 Bank loans 21 2,632 13,287 30,760 282,164 99,652 69 71,920 2,177 12,395 54,915 213,032 116,611 238 53,206 Other loans Other taxation and social security Deferred income Trade creditors Other creditors Accruals 24 5C(1,484 452,574 31
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 23 Credltors: amounts falling due after more than one v 2025 2024 Bank loans 21 151.201 1,019,042 153,901 99,813 Other borrowings 1.170,243 253,714 24 Grant Income 2025 2024 A5 restated Deferred income is included within.. Current liabilities 282,164 213,032 Movement5 in the year: Deferred income at l April 2024 Released in the year Resources deferred in the year 213,032 1330,3631 399,495 89,161 1254,2781 378,149 Deferred income at 31 March 2025 282,164 213,032 Grant intome received is retorded 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 basis. as appropriate. 25 Retlrement benefit schemes 2025 2024 Defined contribution scheme5 Charge to profit or loss in respect of defined contribution schemes 30,454 22,987 The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held Separately from those of the charity in an independently administered fund.
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 26 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and Erants held on trust subject to specific conditions by donors as to how they may be used. At l Aprll 2024 Incoming resources Resources At 31 March expended 2025 Food Community Iformerly food-bankl 8&Q Neighbourly Foundation Young People's Emergency Comic Relief DLUHCWigan Hub Fundraising Gearing Up Jigsaw Homes TfGM WEA Grants under £5,000 7.625 17.6251 15,0001 11,0001 ICQ.4 170,1JJ) 49.053 149.0531 13881 14.1701 116.2791 18,0271 142,7031 14,3531 4.170 16.279 8,027 42.703 4,353 118.583 I.015 1138.5981 170,000 Prevlous year las restated): At l Aprll 2023 IOmIng resources Resources expended At 31 March 2024 Food Community Iformerly food-bankl Afghan Relief fund ABEN Garden Lottery Training Fund Brick by Brick Wildlife Garden Grant 8&Q Neighbourly Foundation Manchester Real Change Young People's Emergency 35,992 128,3671 11,4641 11.1681 11,0651 IICQ,1171 11991 7,625 1,464 1.168 1,065 IW,117 199 5,000 85 1,473 11.5581 1,000 47.492 ICQ.4 15.375 82.204 147.4921 Comic Relief Central DLUHCWigan Hub Fundraising Gearing Up ForkLift ItKJ.4C¥) 115.3751 182,2041 11121 4,170 4,170 15,4001 7.813 395.291 1284.5211 118,583 There were no unfulfilled conditions at the year-ended 31 March 2025 or 31 March 2024, nor contingencies needed in respert of restrirted income recognised in the year.
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 26 Restricted funds Icontinuedl Details of restricted projects are as follows.. B&Q Neighbourly Foundation- For minor refurbishment of the Youn8 Person's house Young People's Emergency- Private donation for minor refurbishment of the Young Person's Hub Comic Relief - Flexible core funding for The Brick Multibank DLUHC Wigan Hub- Shelter transformation grant for the core costs of running the Wigan Hub Emergency Shelter Fundraisin8- For purchase of food for food community Gearin8 Up - For core costs of running the Bike Activation Programme Jigsaw Homes- For core costs to upskill and support residents back into work TfGM - For adapted bike equipment WEA- For project to upskill and support people into supported volunteering opportunities Grants under £5,000- Heating and small capital repairs Food Community (formerly food-bankl- For food community Costs Afghan Relief fund - To support Afghan refu8ees in temporary accommodation with wellbeing activities ABEN Garden- For minor refurbishment of the shelter garden Lottery Training Fund For Food Community Cookery Classes Brick by Brick. Private donation for core costs of operating the Brick Multibank Wildlife Garden Grant- For minor refurbishment of shelter garden Manchester Real Change- For items personal purchased for people experiencing homelessness Young People's Emergency Brick Skills- For core costs to upskill and support residents back into work Central- For core costs of operating the charity ForkLift - For Forklift truck and training for Brick Multibank
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 27 Unrestricted funds The unrestricted fund5 of the charity comprise the unexpended balances of donation5 and grants which are not 5ubjert to specific condition5 by donor5 and grantor5 as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At l Aprll 2024 Incomlng resources Resources expended At31 March 2025 General fund5 469,330 4,269,698 14,210,021) 529,007 Prevlous year, At l Aprll 2023 Incomln8 resources Res0r¢e$ expended At 31 Mar¢h 2024 General funds 443.107 2.937.033 12,910.8101 469.330 Analysls of net assets between lunds Unrestrlcted funds 2025 Restrlcted funds 2025 Total 2025 At 31 March 2025.. Intangible fixed assets Tangible assets Investments Current assets/lliabilities Long term liabilities 975 975 1,688,236 1,688,236 10,038 11.170.243) 170,CO) 180.038 11,170,2431 529,CQ7 170,C(KJ 699,007 Unrestricted funds 2024 Restrlcted fvnds 2024 As re5tsted Totsl 2024 As restated At 31 Mar¢h 2024: Intangible fixed assets Tangible assets Investments Current assetsllliabilities Long term liabilities 2,039 565.195 2,039 565.195 155.809 1253.7141 118,583 274.392 1253.7141 469,330 118,S83 587,913
QUEEN'S HALLACTION ON POVERTY THE BRICK NOTESTO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH2025 29 Operating lease commitments The charity operates from a number of leased premises and leases a number of properties to fulfil its charitable objectives. At the reportin8 end date the charity had outstsndinB commitments for future minimum lease payments under non- cancellable operating leases on properties rented by the charity. which fall due as follows.. 2025 2024 Within one year Between two and five years In over five years 151,923 355,042 274,273 840,166 181,700 506,965 1,296,139 The Charity's re8lStered office is leased to the Charity for which no rental payments are payable. As the lease is rent-free, no future minimum lease payments arise an(J, accordingly, no amounts are included within the operating lease commitments disc105ed above. 30 Related party transartlons None of the trustees received any remuneration or were paid any expenses during the year. During the year to 31 March 2025. the charity received donations from trustees totalling under £1,000. These donatlons were given without any conditions attached and have not influenced the chaTity's activities. There were no other transactions with related parties durin8 the year. 31 Cash generated from operat5ons 2025 2024 As restated Surplus for the year 111,094 36,593 Adju5tment5 for: Investment income reco8nised in statement of financial activities Loss on disposal of tangible fixed assets Depreciation and impairment of tangible fixed assets Amortisation of intangible fixed assets 121 3,952 77,380 1,064 4,753 62,380 1,064 Movements in workin8 capital= Decreasellincreasel in stocks Decreasellincreasel in debtors IDecreasel/increase in creditors Increase in deferred income 632 11,3721 13(K1,5561 115.503 136,371 223,368 122.5691 69,132 Cash generated from operations 464,051 54,732