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2021-07-31-accounts

REGISTERED COMPANY NUMBER: 08600657 (England and Wales) REGISTERED CHARITY NUMBER: 1154093

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

FOR

PCP HOUSING

Numera Partners LLP 4th Floor Charles House 108-110 Finchley Road London NW3 5JJ

PCP HOUSING

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 14
Detailed Statement of Financial Activities 15

PCP HOUSING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The aims of the charity are to support vulnerable people in particular those who are victims of alcohol and/or substance abuse or who are homeless or at risk of becoming homeless by:

-Providing supported living accommodation

-Providing them with support and advice and encouraging the development of life skills to assist them into independent living and into becoming self-supporting members of the community.

Our main objectives for the year continue to be the promotion and prevention of the misuse of drugs and/or alcohol and the rehabilitation of the service users. The strategies we use to meet these objectives include:

-Providing a range of services which are reflective of relevant quality standards and address potential problems related to drug and alcohol misuse, mental health, domestic violence and rehousing of offender

-Focussing upon limiting the harm which comes with drug and alcohol abuse, not only for individuals but also family and friends and the wider community

-Working in partnership with other agencies to secure the widest range of services is available that best matches the needs of the service users.

Significant activities

PCP Housing raises funds through local authority housing benefit contributions for the running expenses of accommodation provided and rehabilitation centres.

In accordance with the aims and objectives, the scheme currently provides accommodation at 5 (2020: 5) properties in Luton, 5 (2020: 4) properties in Chelmsford and an additional 6 (2020: 5) properties in Leicester, providing a total of 65 beds available for service users. The increase in accommodation in Leicester from 5 properties to 6, has been down to increased demand and increased awareness of our services to the local probationary services. The properties are regularly inspected to ensure that the service users receive a clean, comfortable and safe living environment. PCP Housing arranges for all necessary and routine maintenance to be carried out.

The service users also receive structured support with substance misuse issues, such as a residential rehab or community treatment provider. We have made efforts to promote PCP Housing to agencies who refer service users to our charity. We advertise using leaflets which provide information about the service offered by PCP housing and our referral process; and have attended substance misuse treatment provider conferences to improve the awareness of PCP Housing in the local vicinity.

Covid-19 impacted on our activities towards the end of our financial year as in keeping with the governments guideline had to stop beneficiaries coming into our offices. The Key Working sessions were either conducted via telephone or at the beneficiaries residence to reduce the chance of spreading Covid-19.

Public benefit

The Trustees confirm their compliance with the duty to have due regard to the public benefit guidance published by the Charity Commission when reviewing the Charity's aims and objectives and in planning future activities.

Page 1

PCP HOUSING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

FINANCIAL REVIEW

Financial position

Over the year, the charity received £549,000 in housing benefits from 3 councils. This is an increase of 10% when compared to the previous year and can be attributed to the expansion in Leicester as well as an increased demand for our services during Covid-19 where people have wanted to come off the streets and get support.

At 31 July 2021, the charity had net assets of £78,317 of which £78,317 were unrestricted funds.

Looking further ahead, the charity is looking at different expansion projects in the North West and the charity plans to build on the growth of the 2021 financial figures and the increased awareness that Covid-19 has brought in regards to helping the homeless get off of the streets and into sheltered accommodation.

The charity is also looking to expand its services and Key Working cessions to cover substance abuse, domestic violence, mental health and the rehabilitation of ex-offenders.

Reserves policy

The charity's funds are managed to ensure the certainty of running expenses being available at any point in time. The charity is supported by PCP Luton which provides primary care to patients and when they are ready the move into residential care, this is where the charity offers this secondary stage of care. PCP Luton relies on the charity to be able to provide this secondary stage of care which is key to the full rehabilitation process.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are appointed according to the Articles of Association.

Organisational structure

The board of trustees administers the charity. Jitesh Sanghani is the manager and he is in charge of overseeing the day to day affairs.

Arrangement for setting pay: The trustees are responsible for overseeing the charity's pay structures and approving pay increases. These are usually based on the position of the charity's finances.

Induction and training of new trustees

New trustees undergo a briefing on their legal obligations under company and charity law.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08600657 (England and Wales)

Registered Charity number

1154093

Registered office

4th Floor Charles House 108-110 Finchley Road London NW3 5JJ

Trustees

T.B. Clayman Director (resigned 4.6.21) P. Clayman Director D P King Director G Fox Director

Independent Examiner

Numera Partners LLP 4th Floor Charles House 108-110 Finchley Road London NW3 5JJ

Page 2

PCP HOUSING

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2021

COMMENCEMENT OF ACTIVITIES

The charity was incorporated on 08 July 2013 and it was granted charitable status on 04 October 2013 under registration number 1154093. The charity is governed by its Memorandum and Articles of Association and is a Private Company Limited by Guarantee.

Approved by order of the board of trustees on 25 May 2022 and signed on its behalf by:

P. Clayman - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PCP HOUSING

Independent examiner's report to the trustees of PCP Housing ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accounts in England and Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

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

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Giles Cohen Institute of Chartered Accounts in England and Wales Numera Partners LLP 4th Floor Charles House 108-110 Finchley Road London NW3 5JJ

25 May 2022

Page 4

PCP HOUSING

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

31.7.21 31.7.20
Unrestricted Total
fund funds
Notes £ £
INCOME AND ENDOWMENTS FROM
Charitable activities 3 576,615 522,238
EXPENDITURE ON
Raising funds 4 428,848 378,324
Charitable activities 5
Governance costs 1,078 10,821
Other 108,323 (89,209)
Total 538,249 299,936
NET INCOME 38,366 222,302
RECONCILIATION OF FUNDS
Total funds brought forward 39,950 (182,352)
TOTAL FUNDS CARRIED FORWARD 78,316 39,950

The notes form part of these financial statements

Page 5

PCP HOUSING

BALANCE SHEET

31 JULY 2021

31.7.21
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
11
22,123
CURRENT ASSETS
Debtors
12
30,606
Cash at bank
41,062
71,668
CREDITORS
Amounts falling due within one year
13
(15,475)
NET CURRENT ASSETS
56,193
TOTAL ASSETS LESS CURRENT LIABILITIES
78,316
NET ASSETS
78,316
FUNDS
14
Unrestricted funds
78,316
TOTAL FUNDS
78,316
31.7.20
Total
funds
£
14,169
27,006
25,100
52,106
(26,325)
25,781
39,950
39,950
39,950
39,950

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 25 May 2022 and were signed on its behalf by:

P. Clayman - Trustee

The notes form part of these financial statements

Page 6

PCP HOUSING

CASH FLOW STATEMENT

FOR THE YEAR ENDED 31 JULY 2021
31.7.21
Notes
£
Cash flows from operating activities
Cash generated from operations
1
27,963
Net cash provided by operating activities
27,963
Cash flows from investing activities
Purchase of tangible fixed assets
(12,001)
Net cash (used in)/provided by investing activities
(12,001)
Change in cash and cash equivalents in the
reporting period
15,962
Cash and cash equivalents at the beginning of
the reporting period
25,100
Cash and cash equivalents at the end of the
reporting period
41,062
31.7.20
£
19,589
19,589
-
-
19,589
5,511
25,100

The notes form part of these financial statements

Page 7

PCP HOUSING

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2021

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

31.7.21 31.7.20
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 38,366 222,302
Adjustments for:
Depreciation charges 4,047 4,790
Increase in debtors (3,600) -
Decrease in creditors (10,850) (207,503)
Net cash provided by operations 27,963 19,589
2. ANALYSIS OF CHANGES IN NET FUNDS
Net cash At 1.8.20
£
Cash flow
£
At 31.7.21
£
Cash at bank 25,100 15,962 41,062
25,100 15,962 41,062
Total 25,100 15,962 41,062

The notes form part of these financial statements

Page 8

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

1. STATUTORY INFORMATION

PCP Housing is a private company, limited by guarantee, registered in England and Wales. The company's registered office can be found on the Report of the Trustees.

The presentation currency of the financial statements is the Pound Sterling (£).

2. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

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 cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance Computer equipment - 25% on reducing balance

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Cost of generating funds

Cost of generating funds comprises all costs associated with raising additional funds for the Charity through advertising and other sales.

Charitable activities

Charitable activities comprise all costs directly incurred in undertaking activities to fulfil the Charity's objects, together with any support costs allocated in accordance with the support cost accounting policy as described below.

continued...

Page 9

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

2. ACCOUNTING POLICIES - continued

Governance costs

Governance costs comprise all costs incurred in running the Charity itself as an organisation and its compliance with regulation and good practice.

Support costs

Administration and head office costs not directly attributable to particular charitable activities are apportioned over the relevant activities pro rata to the value of the income derived from each charitable activity.

Going concern

After reviewing the charity's forecasts and projections, and noting no existence of material uncertainties, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern policy in preparing its financial statements.

3. CHARITABLE ACTIVITIES

Housing benefit
Resident's contributions
Grants received, included in the above, are as follows:
Other grants
4.
RAISING FUNDS
Charitable activities
Housing expenses
5.
CHARITABLE ACTIVITIES COSTS
Governance costs
31.7.21
31.7.20
£
£
548,971
499,502
27,644
22,736
576,615
522,238
31.7.21
31.7.20
£
£
548,971
499,502
31.7.21
31.7.20
£
£
428,848
378,324
Support
costs (see
note 6)
£
1,078

continued...

Page 10

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

6. SUPPORT COSTS

6. SUPPORT COSTS
Information
Management Finance technology
£ £ £
Other resources expended 75,742 149 4,047
Governance costs - - -
75,742 149 4,047
Other resources expended Other
£
15,105
Governance
costs
£
13,280
Totals
£
108,323
Governance costs - 1,078 1,078
15,105 14,358 109,401
7. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets 31.7.21
£
4,047
31.7.20
£
4,790
Other operating leases 216 216
8. TRUSTEES' REMUNERATION AND BENEFITS
Trustees' salaries 31.7.21
£
-
31.7.20
£
(205,009)

Under the Articles of Association of PCP Housing, T. Clayman did not received remuneration for the provision of specialist services.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 July 2021 nor for the year ended 31 July 2020.

9. STAFF COSTS

Wages and salaries
Other pension costs
The average monthly number of employees during the year was as follows:
Engaged on management and fundraising
31.7.21
£
74,253
1,489
75,742
31.7.21
3
31.7.20
£
(113,531)
1,707
(111,824)
31.7.20
4

No employees received emoluments in excess of £60,000.

continued...

Page 11

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Charitable activities 522,238
EXPENDITURE ON
Raising funds 378,324
Charitable activities
Governance costs 10,821
Other (89,209)
Total 299,936
NET INCOME 222,302
RECONCILIATION OF FUNDS
Total funds brought forward (182,352)
TOTAL FUNDS CARRIED FORWARD 39,950
11. TANGIBLE FIXED ASSETS
COST Fixtures
and
Computer
fittings
equipment
£
£
Totals
£
At 1 August 2020 69,871
4,676
74,547
Additions -
12,001
12,001
At 31 July 2021 69,871
16,677
86,548
DEPRECIATION
At 1 August 2020 56,118
4,260
60,378
Charge for year 3,438
609
4,047
At 31 July 2021 59,556
4,869
64,425
NET BOOK VALUE
At 31 July 2021 10,315
11,808
22,123
At 31 July 2020 13,753
416
14,169

continued...

Page 12

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other debtors
Amounts owed by participating interests
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Amounts owed to participating interests
Social security and other taxes
Accrued expenses
14.
MOVEMENT IN FUNDS
Unrestricted funds
General fund
TOTAL FUNDS
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
31.7.21
31.7.20
£
£
29,302
25,702
1,304
1,304
30,606
27,006
31.7.21
31.7.20
£
£
1
2
88,398
105,148
(77,124)
(83,025)
4,200
4,200
15,475
26,325
Net
movement
At
At 1.8.20
in funds
31.7.21
£
£
£
39,950
38,366
78,316
39,950
38,366
78,316
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
576,615
(538,249)
38,366
576,615
(538,249)
38,366
Net
movement
At
At 1.8.19
in funds
31.7.20
£
£
£
(182,352)
222,302
39,950
(182,352)
222,302
39,950

continued...

Page 13

PCP HOUSING

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2021

14. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 522,238 (299,936) 222,302
TOTAL FUNDS 522,238 (299,936) 222,302
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds At 1.8.19
£
Net
movement
in funds
£
At
31.7.21
£
General fund (182,352) 260,668 78,316
TOTAL FUNDS (182,352) 260,668 78,316
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 1,098,853 (838,185) 260,668
TOTAL FUNDS 1,098,853 (838,185) 260,668

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

15. RELATED PARTY DISCLOSURES

Included in debtors falling due within one year is an amount of £1,304 (2020: £1,304) owed by the trustee, P. Clayman.

Included in creditors falling due within one year is an amount of £88,398 (2020: £105,148 ) owed to PCP (Luton) Limited, a company in which P. Clayman is a director. This balance arose as a result of financing transactions.

16. ULTIMATE CONTROLLING PARTY

As a company limited by guarantee, the company is not under the control of any one individual. All decisions are taken by the Board of Directors who are the trustees of the company.

Page 14

PCP HOUSING

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2021

31.7.21 31.7.20
£ £
INCOME AND ENDOWMENTS
Charitable activities
Housing benefit 548,971 499,502
Resident's contributions 27,644 22,736
576,615 522,238
Total incoming resources 576,615 522,238
EXPENDITURE
Charitable activities
Housing expenses 428,848 378,324
Support costs
Management
Reimbursement of wages - (205,009)
Wages 74,253 91,478
Pensions 1,489 1,707
Finance 75,742 (111,824)
Bank charges 149 297
Information technology
Fixtures and fittings 3,438 4,585
Computer equipment 609 205
Other 4,047 4,790
Donations 216 216
Insurance 3,653 1,453
Postage and stationery 82 13
Sundries 283 1,505
Travelling 10,871 8,851
Governance costs 15,105 12,038
Accountancy fees 1,078 10,821
Legal & professional fees 13,280 5,490
14,358 16,311
Total resources expended 538,249 299,936
Net income 38,366 222,302

This page does not form part of the statutory financial statements

Page 15