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 lega￿5
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 dOr￿r 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 act￿ltIeS
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-

u) ¢n
¢x)
morrt
u) o
rfj

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
I￿OmIng
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
Res0￿r¢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