Charity registration number 1154210 {England and Wales) encoTr&pass supportin9 ihooo lo•ln9 povcrty. homelessne55 and addiction ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ENCOMPASS CONTENTS Pa Report by Chair of Tru$tees Trustees, report 2-11 Independent auditorfs r8PQrt 12-14 Stslement of financial activities 15 8alance $heet 16 ststement of cosh flov 17 Not•$ lo thè fin8ncial stat•mant8 18-29
ENCOMPASS LEGALAND ADMINISTRATIVE INFORMATION Trust••• Victoria 8arber (Chairperson) Martin Coles (Treasurer) Andrew Presland (Secretsry) Cherty Lews Chloe Coop8r Jénnie 8one Julie Robinson Kalhy Franklin Paul Needle T•rry JOhnn K•y Manag•m•nt P•r8onn•l Gary 8rown Matyn Leonard Georgina Henson Matt Bakor Lynna Pnor Chief Executiva Offie8r Head of Finance & SeNic8s Horrtle$s Sery1$ M8nag8r Addiction Seryices Manager Foodbank Managar Charity numb•r (England and 1•$) 1154210 Auditor Ellacolts Audit S•rvi¢•s Liff#t•d Countrywide Hous8 23 Wesl Bar Banbury Oxfordshire England OX16 9SA Banker• Cooperative Bank PLC PO Box 250 Delf House Southway Skelmersdale WN8 6wr
encoi.Ipass REPORT BY CHAIR OF TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 As Chair of Tfusteès. l am proud to present this year's annual report, wknich ffeCtS the unwavering commitment, compassion, and 5111enCe of the Encompass community. Desplte the challenges facing our sector, we have conlinued lo deliver life-changing support to those mst in need across NortharYptonshii8. This year has been mathed by both transfomiation and gr0h. Our homeless services evolved sign1ftant with the re-launch of the Corby Homeless Project as Envision, a supported accommodation initiative for individua18 Ihith complex needs. This partnership with North Northanls Council. backed by SHAP funding. demonstral8s our ability lo adapl and innovate in response to changing needs. Our residents'al rehabilitation programme continues to ba a beacon of ho for men battling addiction. V*fjth a structured, phased approach rooted in the 12-Step mdel 8nd holistic therapies, we've seen remarkable outcornes -not onty in rècovery slats'stics but in restored family relationships and community reinlegration. Th• combin•d clean time of past residenls now exceeds 163 year5, a testament to the enduring impact ol our V¥t)rk. The foodbank services have foced unprecedented demand, V•rylh over 3,800 parcels distritmjted from Rushdan alone, valued al approxim8lely £190,000. 've responded to shifting derrngraphics and economic pressures by ad8ptsng our dolivery nde4 and str•ngihening p8rtnarships local agencies. Looking ahead. wo are excited to launch a new 16-b8d supported aCmmodation projecl in Rushden, vknich V•ill enhance our capacity and iffyove $laff-Iowresident ratios. We are also aclivety V4r)rking lovmrd opening a second Recovery House, V•ilh a focus on supporting Mjmen tr8PP8d in cycles of addiction-8 181 step in èxpanding our rèach and inclusivity. Throughout the yeAr, our volunteers have been tho backbone of our operations. From loodbanks to residentigl services, their dedication has enablèd us to maintain 2417 support and deliver servbces wamlh and dignity. Their contribution, though nol reflected in financial statements, is invaluable. We remain vigilant in our risk management, particularty around funding uncertainlias and l•gislative changes. Our Trustees 8nd manhgement team continue to review and adapt our models to ensure suslainability and resilien. In dosing, l extènd haartf•lt thank8 to Our staff, voluntoers, lunders, 8nd ¢ommunty partners. Your support onablo$ Encompass lo be a lifeline for so many. Together, are not just providing Serrfice are restoring hope, dignity, and opportunity Victona Barber Chalr of Tru•te•i Data.. CI 10 LS
ENCOMPASS TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trusteès are pleasgd to present the Trustee's Report and Financial Ststements for tho 12 KInth period 8nded 31 March 2025. Both the report and the financial statermnts have been prepared in a¢¢ordance wrth financial accounting policies 'Accounting and Reporting by Ch8rities= Slatemenl of Recommènded Practice, applicable to charities preparing their accounts in accordance with the 'Financial Reporting Slandard, aPicable in the UK and Republic of Iland (FRS 102) (effective 1 January 2019). Many different people and organisations make our work possible, from our grnnt fund8rs to North N(xthants Council, our residents vtho pul effort and time into giving back lo their community. lo people who donate to our foodbank and to all those N¥ho donate financially and bmlh their timè. are grateful to them all. We are incredibly grateful lo our staff and volunteers for their hard w)rk, enthusiasm and positsvity. We look loard wth commitnwnl and hope for all thoje bonefit from tho vrk of Encompas8. Obj•¢tiv•s and a¢tivitl•• The purposes of the charity are a$ follo.. 1. Tho relief ol those in need, by reason of youth. age, ilkhèalth, di58bilty. financial hardship or other disadvantage, through the provision of accommodation and associated services to those facing homèlèssnéss and addKlion,' food banks and support for those in poverty,. a day centre for al those tho face these issues a5 11 as those are marginalised., athice and support for individu81s in need 2. Thé promotion of the efficiency and effectiveness of ¢harili8$ with a Christian •lho$ for the pjblic b•nefil in Northamptonshire in particular but not exdusivefy by the provision of adviu and support lo failh groups and practical assistance lo vobJntary and communty soctors. statutory bodi88 and other agon(aes. Thèse purposès arè achieved through sèrvice delivery for individuals, namety.. Homol••• Sorvl¢••.' Encompass runs homeless accommdats'ons, one in Rushden and another in Corby, v4ith a lolal of 15 beds lor individuals. all ol thich are single units wth shared lacililies. The aim Df the homeless accomrrKdation is to identify barriers to individuals maintaining their own accomiodalion, and to help them overcome any barrieryJ lo reduce a polenlial return to hom•lès8nes5. Thi8 might include. bul is not limited to, addressing financial issues, leaching budgeting and ensuring they are entitled to the ryjht benofils., domestic skills such as paying bi118, cooking and dtaning., employment skills such as training $¢heme$, engaging with the local job centre, and r8lev8nt IT 8kills,' farilitating eng8gem•nt vthh Dlh•r specialist agonaos such as addiction $ervice$. Our aim is not just lo provide a b8d. bul lo h8ve a longer tem impact by 3UPPQrting dien15 lo address challenges and lo facililale a movfron into an environment that is suited to Iheir needs. We continue lo provi¢* support once they have move&on lo lry and ensure the accommodation 1$ sustsined. For some, the movfron most appropriate lo them may be into a supported accommodation for longer lem support, but for othèrs, this could b• straight into their own independent accommodation. The aim to try and address the root Cause and reduce cYdi1 homelessness not On resolves the issue of an individual being homeless. bul also helps reduce pressur8 on the local council 10 réspond lo rough sleeping and also reduces the use of NHS services. We aim lo resolve financial challenges 85 a priorrty and therdore. reduce the impact on the lfare stale and reduce reliance on crime, Such as theft. lo sumve. Thère 8fè long•r tom7 economic benefits for those thai go back into work or tho volunteer. In 2025, Corby Homeless Project dosed and was -launched as Enwsion, a Supported Accommodalion for Homeless Individuals with mults'ple complex needs. This partnership projed wtth North Northants Council followad a successful lender process for a multi year grant from the SHAP funding stream.
ENCOMPASS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Resldentlal Rehab: Encompass operates o Rushderbbased rehabilitstion programme supporting individuals struggling wth subslance addiction. The initial stage runs for six months in a primary care residence that accommodates up to ewhl people al a lime. The programme is grounded in the 12-Step approach. enhanced by holistic therapies and the recovery capital ffKJdel. Therapeutic actsvities are delivered both onsite and within the vAd8r community. After this first slage, clients move into one of follown houses, offering a further eight beds in total, there they complete a three-monlh aftercare plan. This phased approach supports a gradual Iransition to independent liwng. Residents are also required to engage in meaningful comnity activity-su¢h as volunleering, education. training, or employment-ICh helps strengthen their long-tem recovery and integration into 80cA8ty. The prograrrffie equips individua15 with the 10015 to overcome addiction vthile fostering a supportive recovery community that olhers in romission rAn also aGce5$. It addits'Onal seeks to addre55 the ldOr inwaGt of addiGlion on families, friends, and the community. By helping residents rebuikl their lives, the programfm often restores family roles-enabling partiupants lo become present falhers, 5upporlive partners, and connected famity m8mbers once morn. The benefits also extend to society at large, including reductions in rAime and NHS pressures linked to substance misuse. Through volunteering. training, and eventual employmont, rn8ident8 coftlribute po$ilivoly lo the economy and roduce reliaft on the benefits system. Food Banks: Encompass operates 3 foodbanks in Rushden (serving Rushden, Higham and Wmingtonl. Raunds (serving Raunds and surrounding villages) and Thrapston {5erving Thrapston 8nd surrounding villages). Alhough each operates slighdy diffefenlty lo reflect Ihe needs of the communilies Ihey serve all have the 5arne ethos of supporting people wth food and other household essentials in limes of cnsis. Encompass are comrrwtted to SuppOn9 our clients in resolng the ¢nsis they face and also regulaty signpost people lo olher local services can a88181 them in making sustainable ¢hange$. The foodbanks are reliant on receiving donations of food. household goods and toilètries from the local community. During th6 year the need has outslnpped the donations, but Encompass has been fortunale in securing several grants lo 'lop up, slock. Encompass relies heavily on volunleerj lo deliver the services and are fortunate having a good team of willing people to cary oul the various roles essential for a $mootIrunnIng operation. Theje are led by the FoodbAnk Manag8r, Lynne Prior. Encompass operates from our head office in Rushden vthich also houses its Rushden foodbank, as well as a drop in cgntro and ba88 for other agencies rkIng lo Support local re8ident8 in need. This contre provide8 a place for agencies to come together to ensure their seNices are as accessible as possible lo people may be horneless or facing addiction, find it harder lo gel to appoinlrnenls. It also provides an 8cces3ible and tree café. f8cilitièJ for laundry and showmrs for Ihose are rough sleeping and support V•ith 'life admin, to enable people to slay in accommodation. Support of Ch•riti•s & proj•¢ts with • Christian Ethos: Action under this purpose mainly took the fom of the continued production of An Easi Northants Farth Group Newsletter, providing infonnation on local communty projects and related inlorniation for faith groups and other communty groups. such as relevant funding sources and slalislics. Seven editions Were issued during the period, being circulated mainly by email to over 300 individuals or groups. In addition, members of Ihe Rushden and Hhaffl Fe(r$ Council of Churches were gUIldY upjaled directly on the Vrk of Eneompass.
ENCOMPASS TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievemènts and perfornuneè slgnrfant activit5 and achi8MentS ag8inst objecti$ Our homeless services, comprising of our accomrrodations. saw continuing increasing demand from previous years. This reflects the ongoing economic and sooal challenges facing North Northamptonshire residents, a lack of so¢i81 housing ovailability 8nd a private renlal sector vthich 1$ particularfy difficult to acce$$ for those alre8dy living in poverty or wthout secure employmenl. We VKJrked dosely with the local authority lo lry and house individuals re suited to our sarvic6. and to move people on into accomrmdation that is the most effective lor them. Thé achievement and perf0rnan of thé homèless séNic88 ar• moasured in both how many bèd spaca8 11 can provide to people vtho VDuld oth&Se be sleeping on the streets, and how many individual people can pn)vide a bed for. 1151 also ensuring have 8 longef lem impacl than 'just a bed,. Our aim is nol to hujse as many people as possibl6 for a short lime, but to provid• a space bthere we can address barriers to housing effectively, even if that lakes long8r than anticipated. also view success as being able lo provide more than iusl a bèd. whethèr this is access lo counselling, support with opening a bank account. teaching them domfrsts'c Skills or financial skills, amongsl others. We offer intensive support to all of our residents to help them idenlrfy and address Ihe underfying causes ol their horrnle$$ne$$. This Wofk 1$ client ¢enlred and delivered by Staff trained in trauma infomed practice and enJure$ that our residents find thèir tsmo vèilh us to bè truty Iransfomats'onal. We received 111 rel•rrals to our aCmmodaon9 (2023124.. 1631 44 poople rosided Vth us at some point during the period (2023124.. 51) 15 b%ere resident Tmlh us at the end of the year (2023124.. 15} 21tl/o of those individuals re moved into their own pamianent housing12023124'. 64%) The average slay was 182 days {2023124.' 159 day5) We provided a total of 4644 nights in a home for people tho would otherwisè b• rough sleéping or x)fa surfing {2023124.' 48481 144 other indiwduals were not resident were also supported via slee&Hng bags, food, hot drinks And being helped wth laundry12023124.' 315) In total, 5 people vtho lived wlh u5 during th8 year were asked to leave ond 4vare vknat dettsmirn to bo a neg81ive oulcome. (2023124.. 8) In lotal, we rejectèd 6 referra18 to th8 8èrvice. Th• differenca bemten th• numbor of relerrals received and Ihose vkno were either resident with us or r6ject6d, was pnmarily due lo there not being space at th e lime of referral or that thoy did nol engage vilh the process ofter the polnt of referral Our residential rehab for mon 18 a longer-t•mi programme, and as such we do not ffydasure success by how many people we gel through the door. Due lo the length of the programmè. believe the longer.lem impact is greater. The initial phas8 takes 6 months and the second and third phase another 6.12 months total. Therefore, il is hard to Jte th• full impa¢1 of our w)rk within a d8fined 12-month period To ty and combat thi5, we have started using the outcome star wlhin our rehab service, so that we can off8clive monitor Ihe improvements in all areas that our residents mgke in the year. We have also incorporated our success froffl previous years to demonstrale the impact VR have hod. In 2024125 our rehab had.. 13 individuals completed the initiol primary care rehab phase 8 were still resident al the end of the year Of those entered our afterca programme, 940/0 completed their aftercare plan 770/0 of those who compleled aftercare in 2024125 aro Still successfully managing their addiction 81 the time of vrriting
ENCOMPASS TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Of the 10 men who entered the programme and vtho had children.. 4 did not have conlact prior lo rehab 3 now have regular contact 1 has begun lo rebuild the r8lalion$hip We have bèèn complating outcome stars with rnsidents over a 12 ffnth period vknere Irack progr8SS improvem¢nls in 10 recovery capilal areas on a xale of 1- 10. 88low are Ihe av8rnge point increasés in each of those areas.. Ilbeing area verage point score increase Self-care liwng skills managing money 5.67 Social nerkS and relationships .00 dru9 and alcohol misuse .50 physical health .83 mental health 5.83 meaningful use of timo .33 managing tenancy and accommodation 2.83 offending nThJlivalion and laking responsibility 5.50 For those vkno complete the primary and aftercare programme. w8 èncouragè thèm lo engage in some fomi ol volunt8èr work, training, education or employment. Of Ihose completed th8 aftercare plan in 2024125 and started the tran8ltion back inlo society.. 100% 01 Ih•m undertook volunteer V4ork 65Vo gained ernOyMent 354/0 began educatson or training 90010 of them wpre moved from our aftercare into their 0%, safe acconynodation Long•r l•mi Impact: In August 2025 4va held our annual reunion for those that have maintainod their abstinence since moving on from our rehab project. The combined clean lime of past residents at this event wa3 over 163 years th over 50 invites sent out. All these individual$ a positively contributing towafds society, either through employment, volunteering. or training, positive family relationships and supporting olher$ through recovery. Each of these individuals, recovery vlill positively aff8cI the lives of their lamily members. dose friends. children, and partn•rs. Porson81 recovery also contributes lo the mental. physi1, relational, and emotional welbeing across the individuafs wder ctrde. We 8lso recognise that most, rf nol all the$8 individuals Ire engaging in criminal activty thilsl in acts've addiction and are now no longer doing so. Encompass deliver three foodbank projects, one in Rushden. one in Raunds. and one in Thrapston. In totsl over 4,200 parcels We distributed across the region in the 12 months leading UP lo April 2025. Sn Rushden alone there was also an additional 3,758 instances of clitsnls receiving support in the fomi of fresh produce, goods donated by our local retaileryJ. distributors and manufacturer5. These dienls who did nol want or did not qualify for full food parcels but ware still needing somtr support to mana9e.
ENCOMPASS TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The number of homeless people support remains high and in the 12 month period to 31 March 2025 a tolal ol 313 parcels were distributed that were suitable for someone homele$$ no access lo cooking faalits'e$. We al80 provide them with sleeping bags. wam dothing, flasks. Irainers, back packs and other essentials. To help families during the summer holidays e8¢h foodbank provided additional support for the chiklren. Rushdon foodbank gave out 70 extra child friendty parcels during this liff. At Christmas each foodbank supported dients fjth additional food and seasonal items. Thrapston and Raunds gave out Christmas hampers. Thrapslon distnbuted 25 hampers and Raunds 59. Rushden, vtho operated different system of letting clients select from 8 range of goods supported 208 households. Our aim the foodbank has always been to try and resolve tho financial crisis that someone is experiencing atever th6 cause. We have a good r8181ionship Vth various organi$alions e.g. Community Law and Employmtsnl Plus vtho will accept refeffal$ to help 1th financial difficulties. For several monlhs in the autumn of 2024 an outreach workef from Keltenng Citizens Advice VAS based in the foodbank on a Thursday rrrf)ming. Thi$ made support for moro peoplo available. Unfortunately, il was a short tern proj•ct has now ended. In the autumn of 2024, a café v4as opened on a bfihdnesday moming offenng light cooked meals e.g. beans on toast, soup, and hol and cold drinks to anyone in the community bM$hed lo accoss it. registered wlh the Wam Spa¢•s scheme and throughout the winter provided vrdmh, refreshments and company to between 8 and 18 people a Vpek. Most of the individuals also accessed the foodbank. The la continued after the wintor and ahhough nuffl)ers dropped in the $pnng conlinuod to be usod by 5 and 10 people a week. To incrtsa5e the awarenèss of the Ioc81 community of the foodbanks a representative from the loodbank has given several short talks during th8 year. These have incjuded speaking lo Sl Mary's Ladies Group, a cub and scout troop and a local school. need the support of peop18 in the community and always take any opportunity triat is offered to have a pre8onc•. Our achievements for 2024 10 2025 include.. A better vrkIng relationship across the 3 foodbanks, supporting each other stocks ar• low The eslablishrnnt ol the café Thè growth of the dnesdaY aftèmoon foodbank session in Rushden vthich earty in 2024 only supported approximalefy 5 Clients a week lo by April 2025 supporting up lo 20 people a waek. Maintaining a high level of support for those living in all 3 Foodbank catchment areas vtho are struggling financialty. Our foodbanks aro tho bonefirAary of significant donations in kind from local residents and s•veral local businossei. VVO estimat8 tho value of this produce lo be in ex¢e88 01 £154,000 and moka8 On immoasurable impact n the livè8 of those slnjggling in our communitiej. The forthcoming year look$ sel lo be another significant year in the life of Encompass. In autumn 2025, we wll opèn a large new supported accomrrndation project for those experienang homele55ness in Rushden. This folows the $ucces$ful completion of a bng lemi lease on a large 16 bedroom HMO property at 50 High Street South. This V¥ill allow u$ lo atter the model and improve the staff lo resident ralio's in 81 1$ ¢urrenlly knovm as Rushden Homeless Projèct. This excits'ng new opportunity means Encompass con support 8 gr8at8r number of Northamptonshire re$idenls are facing or experiencing homelessness than we have been at)le lo up until now. We continue to worf( hard to be in a position to opan a second Recovery House drug and alcohol reh*ilitalion project in Northamplonshire. with a particular focus on meeting th• need# of vA)m•n stuck in a cyde of addi¢tion.11 1$ our intention to achieve this aim in the forthcoming financial year. Encompa$$ providès a rango of services to those in need, primarily those experienrAng poverty, hom?1gssne55, and addiction, as VRII as loneliness and marginalisation. In nearty am rases, the seGondary impact of Ihese issues goes beyond the individual, V•ilh a high proportion of the clients being involved in crime, having reliance on benefits, unemployment, mental and physical health issues, and negative personal relationships. By addressing the root rAuse, these secondary i8su8s aro both passivety and activety addrfjssed by tho charity, thus roducing thè iNpacl on the wider public.
ENCOMPASS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trusl86s have given regard to the Charity Commission's guidance and their duty in Section 4 of the Charities Act 2006 regarding public benefit and believ? the activities ond aims of the organisab'on satisfy the public benefit requirèment. Fininelal rnvl•w Results for the ye8r end are shovm in the detailed financial statements below. These should be read in conjunction vAth the narrativè in tho annual report as 11 as the notes. All Ihe informatson has been produced in accordance with the Charities Statements of Recommended Practice (SORP). The total income has inenas8d 9.4Vo (pro rata) bafvffjen the 1 &month period lo 31 March 2024 and the year to 31 Marth 2025. The breakdown of income sourca8 is as follovA'. • 44% Housing Benefit (2024.. 47%) (including vmlfare benefils from residenls) 350h Granls12024.' 23%) (councils, trusts and foundotions) 80/0 Other Income (2024.. 8¥r•) (individuals, groups, corporation8 and companies). 13°h In Kind t>onation$12024.' 220hl {Non-financial donalionsl Encompass r•ceives a nun*18r of 'ln Kind Donations, vthich help it deliver ils charilable aims. It has identified th&se in the financial 5taterrnnt5 under 'ln Kind Donations, and incorporates primarily the donalions of fd, hous8hold iteffls and toiletries for its food bank delivery, and freè us8 of buildings for storage for the loodbank8. The lolal expenditurn ha$ increased 1.14% (pro rata) betvmen the 1 &monlh period lo 31 March 2024 and the yèar 10 31 March 2025. Tho brnakdovm ol •xpendilure is as follows.. 52% Staffing Costs {2024.' 42%) lin¢luding recruitment. training. travel, subsistence) 190/• Premises Costs (2024.. 190/91 {including rent, rates, insurance 8nd ulilities) 244h Residenvclienl cosls12024.' 36%) (food, household good5, travel) 50k Govemance (2024.. 3%) We anlicip8le a continuing increase in c051s into 202516. The minimum wage increase is significant and wll require staff costs lo increase more than historically. utility bills are not likely to decrease significanlty in the short lem and the cost of general living ilems such 8$ food and household goods continues to increa&8 in price, vthich are itoms that fomi part of our service delIry for our residents. At the year gnd of 202415 we had a surplus of £221,911. The $urFAus was 18rgety due to the receipt of r•stricled grants for the capital purchase of the freehold properly at Chur¢h Street and the minibus. Whilst housing benefit makes up a large portion of our income, this is not onough lo fund everythng we do, and we )uld not achieve wliat we do each year Trmlhoul Ihe support of companies and businesses, community groups, other charities, granl makers, trusts and foundations and those individuals in the ¢oryrnunity support u$ each month. ether this support is financial through a mnthty or on•-off donation, is a large grant to fund our vffJrk or equipment purchase or is a company that donates food lo us each month, are very gralfrful. Your contn'bulion helps to keep poople fed, Shèltered and free from addiction. It is not possible to trnntion èveryono that supports us here. especi81ty all the individuals vkno donate, however we have induded the organisations that Supported us in 202415 in our Impact Report vthich be found on our website. Al the end of the finanrial period, 31 March 2025 the charity had £625,762 total reseNes caffied loArd (2024.. £403,771). This consisted of.. £558,556 unrestrictad funds (2024.. £246,723) £67,206 restricted funds12024. £157,050) The lolal free reser4es (unrestricted funds ffmnus tangible fixed assels) total £317,871 (2024.. £229.841).
ENCOMPASS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 R8senrfes policy The funding of the Charity's activittes is dependent on benefits. including Housing Benefrt, Universal Credil, and other associated benefits {440A in 202415), grants (35% in 202415) and donations {80/0 in 202415). The primary vulnerabilities wlhin the chanty's finances are changes wthin pU¢C sector policy relating lo Housing Benefil and wdfare benefrts. The Charity is also d6pend8nl on securing a number grants 8ach y88r for ils operation wthich carries risk should thes8 not be secured. The chanty also experienc83 fluctuations in income when occupancy of our projects is lower than Antiapaled, nomally due lo unexpected departures and tum-around limes for bedrooms lo be prepared for new residents. In 202415. 21%12024.' 32Vo) of the Charity's expendrture was on its Addlction Rehabllitation Actlvlty vthich operates on a six-monlh cyde. Similarty, the average length of stay in our homeless accommodation provisions is 182 days 12024.. 159 days) before being mov8d on. In the evenl of 8 change in income in the r$&se scenario. rt vnuld likety lake 64 week8 to reaccommodate those who ore homel•ss, and maxirwm 6 months for those in tho rehab lo complete Ihe programme. The Trustees feel that putting Ihe beneficiaries at Ihe forefronl of any financial challenges, %thether that 1$ due to an unexpected loss of funding or a cash flow issue, should be that detemiines our Reserve level. On this b&8i8. 11 is the decision of the Board of Trustees that a &month reserles level equivalent to four months of total annual expenditure is appropnale. Tho reseNe fund is held in the bank Current Account and is reVievd regularly by the Trustees at Board m•eting3. It IS olso used for month-by-month changes in cash flow rf required. It is recognisod that al the end of tha 202415 finanal year. the fr•• r•s8rves lovel lunre8trict•d funds minu$ tangible fixed assets) is current at £317,871 thich 18 approximatety 3 months ol total expenditure. The Trustees have r8¢ognised that this is due lo tha exp8ndilur8 of the charity increasing significanlfy in recant years and the resèrves level. wthilsl they have also incr885ed, have not increased in proportion to this. Part of the strategic plan is to pursue other sources of income lo increase levels of unre8lricted funds, and lo identify other opportunitses for Servicé d•livery vthich wiu contribute towards Ihe88 funds. Major risks Encompass holds a risk regis18r vthich is reviewed on a quartefty basis by the Trustees. Idenlrfication of new risks beh•Ren the reviews is delegated to th8 CEO and the Chaimian as part ol the reporting and supervision slruclurn. Day lo day management of the risks is delogaled to the CEO. Any new risks thal are identified are raised with thè Board al the next meeting, or if morn urgent. this 18 done sooner In ord•r to pul in place miligation me88ure8. Throughout 2024125. there were no nsks idonlified that deemed lo be unmanageable or for 1¢h risk mitigation rrn8sures could not be put in place. At the end of 2024125 and looking foThvard to 2025126. the following risks wère identified as the primary risks lo the organisation.. Risk Risk of economic downlum resulting in decrease in funds available to Iho third $ector. Changing political dimate and resulting impact on established funding routes for homelessness, addtiOn and ove Yrk. Dev6lopments in Employment Law impacting on ou eralional models. Our homoles5 and addiction SIdential projects are majority funded through enhanced housing ben¢frt. Isl this funding roule 1$ invaluable in meeting otherwise unmet needs, are aware that it could be subject to change in coming years and ther8fore mus consider Ihis tvantuality a risk. Mili ation Follow political trends and engage with politicians vtho have influence. Follow closety dévelopments in associaled legislation. Introduce a legal register and track and plan for changes nor to im act. Continually our delivery models and achieve efficiencies. Create business plan ¢ov8ring each project, induding detailed finan¢io1 projeGtions, d8monslralion and an8lysi of need and evidence of outcomes. Consider supplementary funding streams th81 could diversify the funding model for each of our streams o
ENCOMPASS TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Encompass is incredibly lucky to have the support of volunt8ers to enable the delivery of its work. Rushd8n. Higham, Raunds and Thraplton food banks opérate alrmst exdu8ivèty du8 to the volunteers that give up their time and support to deliver th& seNice. Recovery House relies on volunteers to ensure it has 24n provision of staffing. lo 8n8ure someone 18 always available for individuals to access support, ensuring the security and Safely of the projèct. Both our homeless accommodations also utilise volunteers to provide additional support lo residents, cooking meals, to help wlh collecting and sorting donations. Iranslating and to provide 24Q support. W• also have volunteers wtho hélp on an a&hoc basis V•ith collections and deliveries, adminislrntion in tha offic•, extra support at Chnslmas wlh our Christmas event. Encompass could not deliver the seprfices It does without the support ol its volunteers. Tho contribution of volunteers is not included in the financial $tat8Thnts and it is not possible to attri10 a true Monetary value to the lime and differen that they make. structur•, gov•m•ne• and man•g•mont Encompass is a Charitable Incorporated Organisalion (CIO) registered in England and Wales (no 1154210), first constituted wlh the Charity Commission on 15th October 2013, last amended 3rd May 2022. In 2022, the chority changed ils name from Ea$t Northants Faith Group IENFG) wth a working name of Easl Northants Communty Services IENCSI. to Encompas5, Wth effect frorn 3rd May 2022. The con5tilulion was updated lo reflect the change of name and a change of tha charil8ble objectives and VAS also approved by tho Chaiity Commission from this date. The working narm of ENCS hos boen retained wth the Charity Commission to allow a period of transition. The trustees served during thè ar and up to tho datè of signature of the financial stAtem?nts hre.. Victoria Barber (Chairperson) Martin Coles (freasurer) Andrew Presland {Secrelory) Chedy Lews Chloe Cooper J8nnie Bone Julie Robinson Kathy Franklin Paul Needle Tory Johnson Recmitment and appointmènt oftmsteos Vacancies for new Trustees aro advortised locally and nationally. Potential new Trustees follow a selection process wfiich indudes being inteN1ed by fellow Trustee5 and an informal meeting th the CEO. as as shadowng of Board m8eling, and an invitstion to visit the charity's services lo staff and volunteers. New Tnjstees wll b8 elécted pending the successful selaclion process and the completion of Subsequent docum6nlalion such as a DBS check. personal references. a self4isdosure fom and a conflidwof-intère$l fomi. The chanty's Trustee Handbook describes the role and the duties of a Trustee, personal specifi¢alions, the code of Gonducl for the Trustee and govemance policies on conflict of interest. persons with significant control, thè recruitff*nt of Trustees and the expenses policy. Trustees are recruited to enhance the skillset of the Board. The perfomwnce and skiU$el of the Board is reviewed inf0MllY at the end of each Board meeling, and on an ongoing basis. lthen skills gaps are idénlif18d. proaclive recfuil additional trustees into the team to meet this need.
ENCOMPASS TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 0oan1salnal stmcturn ilsl Trustees retain overall responsibility for the org8nisation. the d8y to day management of this is dèlegated to th8 Chief Executive Officer, who reports to the *S01e Board on a mnthty basis and nwets regularty wlh the Chairman, Treasurer as vTrll as other Board members inlomally. The CEO is supported by a Hèad ol Finance and Services and three Serwce Mangers IHomelessn8ss, Addiction & Foodbanks}. Th6s6 rolès comprisè thè Management Team and the Key m8nag8mènl parsonnel reflected in th8 financial slalements. The CEO is responsible for implementing the decisions and policies, 88 well as the business plan budgets that are approved by Trustees. The CEO and the senior manager5 have financial authority ID approve expenditure up to a limit as outlined in the financial aulhority policy after vthich it must be approvod by Trusloes or. depending on the amount, the whol& Board. The Board of Trustees rrnel 9 months of the year, with the CEO in attendance but not voting on the decisions taken. The Board also conducts extra meetings as needed if there is a particular issue requiring a decision or adion. The Chaim8n meets wlh the CEO on at least a monthty basis. often more regularty, and the Treasurer also meets with thè Finance Manager and CEO, on ovorage on a monthty basis. Al pre88nt the charity does not have any su committee5 or lask and finish groups. Remunerntion policy The remuneralion of key managermnl personnel. and Ihe rest of the employed slaff. is d•termined on an annual basis dunno the budget setting penod for the lollowng y6ar. The recommendation lor pay 1$ providod by the Treasurer and Chaimian and agreed by the rest of the Board. Consideration is given lo the minimum wage, nalional living wago and industry and geographical comparisons then setting salaries a8 V11 as ¢on$id•ration to charity finAn¢es. Trnsl88s ore nol r&muner8led but may daim expenses for travel. ststem8nt of Trust•es' rnsponjlbllltles The Iru51ees are responsible for prepanng the Trustoes, Report and the finan¢i81 statem•nts in accordance Viilh applica6 law and Unilod lQngdom Accounting Standards (Unrted Kingdom G8nerally Ac¢8pled Accounting Practice). The law applirAble to charities in England and Wales requires the trustoes to prepare financ4al statements for each financial year vthich give a Irue and fair view of the slate of affairs of the charity and ol the incoming resources and applicalion of resources of the chanty fof that year. In preparing these financial slat•menls, the trustees are requirnd lo.. selèet suitable accounting policies and then apply them consistenty., - ob$eThe the methods and principles in the Charitses SORP., - make judgements and estimates that are reasonable and prudent., slate whether applicable accounting Standards have been follovrtd, subj'ect to any material departures disdosed and explained in the financial slalements.. and Ppare the financial st8tamènt$ on the going concern basis unless il is inappropriate to presurr¢ that the charity will ¢ontinue in operation. Th• tru$loes are responsible for keep'ng adequate accounting r•cord$ Ihal di$¢lose V#ith reasonable accuracy at any lime the financial position of the charity and enable them lo ensure that Ihe finanaal statements compty wlh the Compani8s Aci 2006. They are also sPonsible for safeguarding the assets of the charity and hence for laking reasonable steps for the prevention and detection of fraud and other irregularities. 10-
ENCOMPASS TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Public Beneftt Encompas5 provide5 a range of Services to those in need, primarily those experiencing povety, hom81essne55, and addiction, as bvell as loneliness and marginalisalion. In nearly all cases. the secondary impacl of these issues goes beyond the individu81, with a high proportion of Ihe clients being involved in crime, having reliance on benefits, unemployment. mental and physical health issues. and negative pèrsonal relationships. By addressina the root au5e, these secondary issu85 ar8 both passively and actively addressed by the charity. thus redullg the impact on the wder public. The Trustees have given rogard to the Charity Comission's guidance and their duty in Sectton 4 of the Charits'es Act 2006 regarding publlc benefit and bolieve tho activities and aims of tho organisation 8atl8fy tho public benefil requirement. This report W88 presented and approved by the Board of Trustees Viclona Barber {Chairperson) Chalr of Trusl••s D818'. 11
ENCOMPASS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ENCOMPASS Opinion Vve have audited the financial slal8m8nls of Encompass (the 'charity'l for the year ended 31 March 2025 vknlch comprise the statement of financial activrties. the balance sheet, the statement of cash flows and noles to the financial statements, incjuding significant accounting policies. The financial reporting framew)th that has been applied in their preparation is applicable law and Unrted Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ir&l8nd (United Kingdom Generally Accepied Accounting Praclice). In our opinion. the financial slalemonts.. give a true and fair vi8w of the state of the tharity's affairs as at 31 March 2025 and of its incoming rasour¢es and application of resources, for the year then ended. h8V6 b¢en proporly proparod in acGordanc• with United Kingdom Gan•rnlly Accepted A¢¢ountino Pr•¢ti¢X', and havè been prèpared in aeeordance with the Charities Acl 2011. Basls for oplnlon Wo conduclod our audit in accordance wth International Standards on Auditing IUIQ (ISAS (UK)) and applicable law. Our responsibilities under those 5tandard5 are further described in the Auditorfs rnsponsibilities for Ihe audit ol th& financial statements s•¢tion of our report. W8 are independent of the charity in accoldan th the ethical requirements that are relevant lo our audit of the financial statements in Iht UK, including the FRC'S Eihical Standard, and have lulfilled our othtsr athical responsibilities in accordance ¥Mth these requirermnls. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis lor our opinion. Con¢lu8ions rèlating to going conc•rn In auditing the financial slalemenls. Ve have concluded that the Trustees, use of the going concem basis of accounting in the Pfeparalion of the financial slat&menls is appropriat8. Based on the work w8 have perfomwd, havè not identrfi8d any material un¢ertaintie$ relating to events or ¢onditions that, individually or collectively, moy CASt significant doubt on the charty's ability to ¢onlinue 8$ a going concem for a period of 8116asl fvmlve months from en thè financial slaléménts arè authorisèd for issua. Our responsibilities and the r8sponsibilili95 of the trustees V•ith respect to going concern are described in the rélevanl saction8 of this rnport. Oth•r informatlon The other infomatson comprises the information included in the annual roport other than the financial slatemonls and our auditols report thereon. The Iruslees are responsible for the olher infomalion contained wilhin the annual report. Our opinion on the financial statements does not cover the other infonnalion and w8 do not express any form of assurance condusion thereon. Our responsibility is to read the other infomtslion and, in doing so, consider elhar the other infomalion is materially inconsistent with the financial 8laleThnts or our knOedge obtained in the course of Ihe audit, or otherwise appears to be materiall¥ misstated. If we idonlify such material inconsistencies or apparent material misstat&menls, we are required lo determine whether this gives rise to a malenal mi551alemenl in the financial statements themselves. If. based on the V¥rrk have perfonrd, bva condude that there is a material mis5tatoment of this other infomation, w8 are required to report that fact. We have nothing lo report in this r8gaNI. Matters on whlch arn r•qulred to report by ex¢eptlon We have nothing lo report in respect of the followng matters in relats'on to thich thè Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion.. Iht infomiation given in Ihe financial sl818monls is inconsislenl in any material r8sp8cI w7th tho Trustees. report., or sufficient accounting records have not been kept,. or the financial stalements are not in agreement with the accounting records.. or have not received all the infommlion and explanations VK require for our audit. 12
ENCOMPASS INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRUSTEES OF ENCOMPASS Responsibilities of tru$te•• As explained more fulty in the statement of Trustee5' responsibilities. the trustees are responsibl8 lor the preparation of tho financial statements and for being satisfied that they give a Irue and fair view, and for such inlemal control as the trustees detemiine is necessary to enable the preparation ol financial slalements that are free from material misstatement, thelher due to fraud or error. In preparing the financial stalements, the trusteès aré responsible for assessing the charity's ability to continue as a going concern. disclosing, as applicable, matters related lo going concem and using the going concem basis of accountlng unless the Irusle•$ either inlend to cease operations, or have no realistic altematsva bul lo do so. Auditorfs responslbllltle• for the audit of the linancial 8tat•ments We have b8en 8ppoinled as auditor under section 144 of the Charities Act 2011 and report in axordance with the Act and relevanl regulatsons made or having effect thgreundgr. Our objectives are lo obtain reasonable assurance 8bout wthether the financial ststements 8$ a are free from material mis$lat8menl, thethor due lo fraud or error, and to issue an audilorfs report that includes our opinion. Reasonable assurance is a high level of assufance bul is not a guarBn18e that an audit conducted in accordance vmlh ISAS (UK) will 8l¥vays detect a material mi8Stalem8nt it exi$ls. Mis$talements can ari88 from fraud or error and are considered material if, individually or in the aggregalo, they Uld reasonabty be expected to influence the èconomic dècisions of user8 taken on the basis of thésè financial slatamonls. Th¢ extént to vthich our procedure6 are capable of dètecting irregularities, including fraud, 1$ detailed bèlow. Extent to which the audit was con$id•rnd ¢apablfr of detecting irrngulariti••, ineluding frnud 8ecause of the inherent limrtalions of an audit, there is a risk that voè bMII not detect all irregularities, including tho$e leading to a material misstat8ffnI in the fin8na81 Statements or nonwcompli8nco with rogulation. This risk increases Ihe more that compliance wth a law or regulation is removed from the events and transactions reflected in the financial slalemenls, as we will be less lik6ty lo become awaro ol instances ol n0mplianCe. The risk 18 also greatèr regarding irregularities occurring due lo fraud rather than error, aj fraud involves intentional concealrnnl. forgery, collusion, omission or misrepresentation. AJ part ol an audit in accordancè wth ISAS (UK), •x•rcise profesgional judgment and mainlain professional sceptieism throughout the audit. We also p8rfomxd the folloviing procèdure8.' Enquiry of management and those charged Vith govoman¢e around actual and potential liligation and daims. Enquiry of enlFty staff in complianu functions to identrfy any in8tanc•8 of nonorTlIance la and regulalions. Reviewng minutes of rrelings of those charged wth gov6mance. Reviewng financial statement disclosure8 and testing to supporting d0MentatIOn to assess compliance viilh appIlble law5 and regulations. ReVied incom8 8nd expenditure to ensure classified lo the appropriate fvnd. ReviewRd minutes of board meetings for matters relevant to the audit. Auditing the risk of management ovemde of conlrols, induding thorough lesting of joumal entries and other adjustments for approprialeness, and evaluating ihe rationale of significant transactions outsid• Ihe nornwl course of bu$ine$s for the charity. A further description of our responsibilities is available on the Financial Reporting Council's website at.. https=Il w*w.frc.org.uklauditorsr8sponsibilthes. This dasc4iPtion forn part of our audr¢orfs réport. 13
ENCOMPASS INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ENCOMPASS Use of our report This report is made solety lo the charity's trustees. as a body. in accordance wth Part 4 of the Charitiès (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so Ihal we might slate lo the charity's trustees those rnatters y are required lo stale to them in an auditor's report and for no other purpose. To the fuNest extent perniitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body. for our audit work. for this report, or for the opinions V•e have fornd. Lelgh Dudley FCCA IS nlor Ststutory Audltor) For and on behalf of Ellacotts Audit Services Limited, Statutory Auditor Charlered Accountants Countrywide House 23 West 8ar 8anbury Oxfordshire OX16 9SA England Date.. 14-
ENCOMPASS STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unr•strlct•d Ro8trf¢led funds funds 2025 2025 Total Unr•strict•d R•stri¢t•d funds funds 2024 2024 Total 2025 2024 Nolo• Incom• from: Donations and legacies Chanlable activities 45.964 643,750 215.270 261,234 485,358 1.129.108 50,926 821,784 390,276 441.202 325,118 1,146.900 Total Incom• 689,714 700,628 1,390,342 872,710 715,392 1,588.102 Expndltur• on: Raising funds Charitable acti%fjlies 18,915 763,525 29 18,944 663,258 1,426,783 fA5,879 592,472 1,238,351 Totsl 9xndItr• 645,879 592,472 1,238,351 782,440 663.287 1.445,727 N•t Incom• 43.835 108,156 151,991 90.270 52,105 142.375 Transfers befvnen funds 268.000 {198,000) 70,000 2,550 {2,550) N•t mov•m•nt In lund• 311,835 (89,844) 221.991 92,820 49,555 142.375 R•conclllatlon ol funds: Fund b8lance$ al 1 April 2024 246,721 157,050 403,771 153,901 107,495 261,396 Fund balances at 31 March 2025 558,556 67,206 625,762 246,721 157,050 403,771 The slatewnI of financial aclivitie$ indudès all gains and losses recognised in the y•ar. All income and expendilure denve from continuing aclivilies. 15_
ENCOMPASS BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Not•• Fixèd assets Tangible assels 12 240,685 16,880 Current assets Qebtors Cash al bank and in hand 13 126.808 325,018 81.298 458,730 451,826 520,028 Crndllors: amounts falling du• within on• y••r 14 (66,7491 (133,1371 N•t curr•nt a•Mts 385,077 386,891 Total ass•ts lass curr•nl Ilabllltl•s 625,762 403.771 Th• fundA of the ¢tIty Reslricled income fund8 Unrestriclgd fund8 16 17 67,206 558,556 157,050 246.721 625,762 403.771 Ii,10.zs. Thè financsal statements vn)re approved by the trustees on ,........................ Victoria Barber IChairper$onl Chalr of Tru•t••s 18-
ENCOMPASS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notss Cash Ilows from opor4tlng a¢llviti•• Cash generated from operations 21 100.788 142,065 Inv••tlng a¢tlvltl•s Purchase of iangible fixed assels (234,500) (21.0991 Not c•sh u4•d in inv•slinq a¢tivitle4 (234.500) (21,099) Net cash generated from flnanclng a¢tlvllle• N•t Id•crnas•ylncr•i• In ¢a&h and cash equivalents (133,712) 120,966 Cash and cash equivalents at beginning ol year 458,730 337,764 Cish and cash •quIvanIS at •nd of r 325,018 458,730 17
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounling polictes 1.1 Basls of prnpar4tion The financial slalements have b88n prepar8d in accordance with thé chariws goveming document. the Charities Act 2011, FRS 102 "The Finan&al Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in a¢cordance wth the Financial Reporting Standard applicable in Ihe UK and Republic Df Ireland (FRS 102)" The charity is a Public Benefft Enlity as defined by FRS 102. The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required lo provide 8 te ond fair view. This departure has involved follov*ing the Statement of Recommended Practice for chariligs apping FRS 102 rather than the v8rsion of the Statement of Recommèndad Pracllcé vknich is rnfèrréd to in the Règulations bul 1¢h has sincé an wilhdravm. The financial statements are preparnd in sterfing. vthich 18 the funclianal currency of the charity. Monetary amounts in thés8 finanaal slatam8nls are rounded lo the nearest £. Thè financial slat8menl$ have bèen prepared under the historical co61 convention. Imodffied to include tho r8valuation of freehold properties and lo include inveslmanl proporties and certain finanoal instrumenls al fair valuel. Th• Pflncip81 accounting policios adopiod aro sel out bobw. 1.2 Golng ¢on¢•rn Al the time of approving the financial slalemants. the Irusleos h8v• a rnasonablts exwctation that the charity has adequate SOurceS lo continue in operalional existence for the foreseeable fvlure. Thus the trw8tees continuo lo adopt the going concom ba$is of accounting in preparin9 Ihe financial gtal8menl$. 1.3 Charitable funds Unrestricted funds are available for use at the discretlon of the trustees In furiherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how Ihey may be used. The purposes and uses of th8 restricted funds af8 sel out in the notes to the financial statemenls. Endovffnent lunds are subject to sPefiC condltions by donors that the ¢opit41 musl be maintained by tho Charrty. 1.4 Incom? Income is r8cogni5ed Yknen the charity is legal entitled lo il after any perfonnance conditions have boen mot, the amounts can be rneasured reliably, and it is probable that incOff wll be received. Cash donations are recognised on receipt. Other donations are recognisèd onc8 the chaiity has been nolified of the donation. unless perf¢mnCe conditions require deferral of tho amount. Income tax recoverable in relation to donation5 received under Gift Aid Of deeds of covenant is recogni5ed 81 the li of the donation. Legacies are recognised on receipt or olherwse if the charity has been notified of an impending distribulion, the amount is kno. and receipt is expected. If the amount is not kno5. the legacy is Irealed as contingent asset. 18-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Accountlng poll¢l•• (Contlnu•dl 1.S Expendlturn Expenditur8 is recognised once there is 8 legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefrts wil be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of 8ach activity are made up of the lolal of di1 co$ls and shared costs, induding support costs involved in undertaking each activity. Direct cosls attnbutat4e to a single activity are allocated dire¢ty lo that activity. Shared costs vthich conlribule lo more than one ackn'vity and support costs ch are not attnbutablo to a single activrty are apportioned beMBen those activitS on a basis consistent ffith the use of resour¢e$. Centr81 staff costs gr8 allocated on the basis of lime spent, and depreciation tharges are allocated on the portion of thè 8SSet's us&. Ajlocatson of support costg Resources èxp8nd8d are 811ocaled to a particular athvity where the cosl relates directty to that project. The cost ol overall direction and adminislralion of each activity consisls of salary and ovérhead costs for the central function. This is apportioned on lh8 following ba816 whith 1$ an 8stimai6 based on staff time and th8 amount atlnbutable lo each activity. Rehab and aftorcare projects 34% Foodbank projects 11 Corby Hom¢Jless Project 37V Rushden Homeless Project 18% 1.6 T4nglblo flxed assets Tangible fixed assets are initially measur•d al cost and subsequenlly me$urèd at cost or valuation, nat of depreciatKJn and any lmpainrnt losses. Depreciation is recognised so as to vrrite off the cojt or valualion of assets1888 their rejidual values over their useful lives on the followng base5'. Freehold land and buildings Motor vehicles 50 years straightline 5 years straighlline The gain or108s arising on tho di$po8al of an assel is detemiined as Ihe difference b8lw•en th• sale proceeds and tha carrying valu• of th• asset, and is rocognised in the statement ol finan¢il •clivsli•8. 1.7 Impairnwnt of ilxed a•8•ts Al each reporting end dalè, the charity revioY4s the Carrying amounts of its tangible assels to delemine vthelher there is any indication that those assets have suffered an impaimwnt loss. If any such indution exists. the recoverable amount of the asset 18 eslimaled in order to delemiine the extent of the impaim8nl loss lif any>. 1.8 Cash and Cash equlvalents Cash and cash equivalenls include eAsh in hand. deposits held at call with bank$, other shorleM7 liquid inveslmenls wth original maturili85 of three months or less, and bank overdrafts. Bank overdrafts are shovm viithin borrowings in cuirenl liabilities. 19-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢ountlng pollcl•s (Conlinued) 1.9 Flnanclal Instruments The charity has elected to appty the provisions of Sèth'on 11 'Basic Financial Inslruments, and Section 12 'other Financial Instruments Issues, of FRS 102 to all of its finanual instruments. Financial instruments are recognised in the charity's balance she61 en th• charity beco5 party to the contractual provisions of tha inslnjment. Financial assets and liabilities are offset, wth the net amounts presented In the financial slatemenls, vthèn there is alegally enforceable right to set off the recognisgd amounls and there is an intention to settle on a nel basis or to realise the asset and settle the liability simullaneousty. Baslc flnanelal •$s•ts Basic financial assets, which include deblors and cash and bank balancès, arè initially m8asurèd at transBCtion price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction. ere the transaction is measured al the present value of the fulure receipts discounled at a markol rate of interest. Financial ass818 classified as receivable within one year are not amortised. B•$le fln•nelal114bllltl•s Basic financial liabilities, including Cfeditors and bank loans ore inilialty rocognised at transaction price unless the arrangement constitules a financing iransaction. vkntsre Ihe debt instrument is measured at the present value ol the future payments discounl6d at o markel rale ol interest. Finan¢ial1Sabilltles classified as payable Nilhin one year are not amortised. Debt instruments are $ubsèquenty carried al amortised cost. using the effective inlerejt rale method. Trade creditors are obligations lo pay for goods or seNces that have been acquired in the ordinary course of operalions from suppliers. Amounts payabl• are classified as current liabilities rf paymènt is due within one year or les8. If nol, they are presented as non-curn1 liabilities. Trade creditors are recognised initialty al Iransa¢tion price and subsequonty measurod at amorti98d cost using th? affective inleresl method. D•rncognltlon of fin•n¢l•l Il•b11tt1•8 Financial liabilities are derecognised bth8n tho charity's contraclual obligations oxpire or are discharged or cancell•d. 1.10 Employ•• benaflts The cost ol any unused holiday entitleThnl is recognised in the p8ri0d in vknich the èmployèè's services are received. Tarninalion benefits are recognised immédial8ly as an expense then the char¢ty is demonstrabty committ•d to teminate the enwoyment of an employee or to provide l•rmination banefits. 1.11 Retlrement ne15 PaYnIS to dofined contribution retiremènt bonefil schemes are Charged as an expense a¥ they fall due. -20-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical 4ccounting e•timale• and Judgem•nts In the application of the charivs accountin9 policies, the truslee$ are required to make judgements, estimates and assumptions about the cgrying amunt of assets and liabilities thal are not readity apparent from other sources. The èslimales and as50cialed assumptions ar8 based on historical éxperienca and othèr 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 lo accounling eslim81es are recognised in the period in thich th6 estimate is revised vknere the revision affects onty that panod, or in the period of tho revision and future periods there the revision affects both current and future penods. Incom• from don•tlon and l•gcles Unr•strtctsd R•strl¢t•d funds funds 2025 2025 Total Unr••trlct•d R•strlct•d funds lunds 2024 2024 Tot•1 2025 2024 Donations and gifts 45,964 215,270 261,234 50,926 390,276 441,202 Incorne from charftabl• acllvltl•s Unr•strict•d R•strlclod funds funds 2025 2025 Total Unr•striet•d R••tri¢l•d funds funds 2024 2024 Total 2025 2024 Incoming R••ourc•s Benefits Residenls Service Perfomance related grants Fundraising Other income 584.964 16.095 13,795 598,759 16.095 753,976 20,578 753,976 20.578 18.753 2.380 21,558 471,563 490,318 2,380 21,558 40.310 6.007 913 324,902 214 385,212 6,221 913 643,750 485.358 1,129.108 821,784 325,116 1,146,900 Exp•nditur• on rnlsing lund• Unrn•tri¢ted Rostricted funds funds 2025 2025 Total Unrnstrlcted R•stri¢tsd funds lund$ 2024 2024 Total 2025 2024 Fundraising and publicity Seeking donations, grants and legacies 18,915 29 18.944 21
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on ¢haritabl• activities Support Costs 2025 Support Costs 2024 Dlre¢t costs Staff Goslj Resident cost8 Facilities Slaff & volunteer costs Govemance 502.701 346,398 195.524 11,950 23.471 500,549 499,740 232,892 22,299 31.708 1,080.044 1.287.186 Sharn of support and gov•manc• Costs (••• not• 71 Support Govemance 123,543 34,764 124,229 15,368 1,238,351 1,426,783 Analys1• by fund Unroslricled funds Restricled funds 645.879 592,472 763,525 663,258 1.238,351 1,426,783 Support co•ts allocitsd to aetivlti•• 2025 2024 Staff costs Depreciation FaciSilies Staff and Volunleer Costs Governance 93,358 10.695 11,764 7.728 34.764 83.019 4,712 29,929 6,569 15,368 158,307 139,597 Analysed betwe•n: Support Costs 158,307 139,597 N•t mov•ment in funds 2025 2024 The net movement in funds is stalod after char9inty{credrting}'. Feès p8y8ble for the audit of the charity's financial statements Depreciation of 0ed tangit4e fixed assets 12,000 10,695 12,000 4,712 -22-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ttre$ None of the trustees (or any persons connected bmlh them) raceiv¢d any r8muneralion or benefits from the chority during the year. 10 Employees The average monthty number ol employoes during the year was.. 2025 Nurnr 2024 Number 31 25 Employm•nt ¢o•ts 2025 2024 dges and salaries Social security costs Othèr pénsion costs 548,654 37,043 10,360 540,342 33,462 9,764 596,057 583,588 There V4*are no ernployeès whoso annual remuneration was more than £60,000. Remunerntlon of key manaym•nt parnonnel The remuneration of kéy monagement personnel in the year vms £144,438 (2023.. £108,941) 11 Taxation The charity IB axempl from taxation on its activrties becau all it8 incorrn is applied for ¢horitable purposes. -23-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tangible fixed assets Freehold land and bulldings Motor v•hicles Totsl Cost At 1 April 2024 Additions Disposals 25.811 24,500 (4,712) 25,811 234,500 {4,712) 210,000 At 31 March 2025 210,000 45,599 255,599 D•pr•ciation and impairnmnt Al l April 2024 Depreci81ion charged in th• yoar Eliminaled in respect of disposals 8,931 7,895 14,712) 8,931 10,695 (4.712) 2,800 Al 31 March 2025 2.800 12.114 14.914 Carylng amounl Al 31 March 2025 207,200 33,485 240,685 Al 31 Mah 2024 16,880 16.880 13 Debtor• 2025 2024 Amounts falllng due wlthln one ar. Trade debtors Other debtor5 Prepayments and accrued incoma 119,066 44,037 10,000 7,261 7,742 126.808 61,298 14 Credilorn: Imounts falllng within one year 2025 2024 Other laxalion and social jecurity Trade creditor$ Accruals and deferred income 10,288 2,605 53,856 133,137 66,749 133,137 15 Retirement nefit schemes 2025 2024 D•fin•d eontrlbullon s¢h•mo• Charge to profil or10s8 in rospect of defined conlribution Jchem•8 10.360 9,764 -24-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Retirnment benellt Schemes (Contlnued) The charity operates a defined contribution pènsion scheme for all qualfying émployees. The assets of the scherrn are hold separately from those of tho charity in an ind8p8nd8nty Administerad fund. 16 R•strictsd fund• The restricted funds of the charity comprise the unexpend•d balances of donations and grants held on trust ubject to Specific condits'ons by donor3 as to h¢)w they may be used. At 1 April 2024 Incomlng R•sourc•s rn•ourc?s •xp•nd•d Transf•rn At 31 March 2025 MOH Rough Sleeper Initiative IENC) Rounds Food Bank Thrap81on Food Bank Coun9811or- NNC- Homel898 Prevention Rushden & Higham Food Bank NNC- Corby Homelo$8 Project 29th May 1961 Charitable Trust" King Baudouin Foundation Raunds Fruit & Veg Benham Charitable Trust. Marsh Christian Tfust" Charity Link Sir Defek Greenaway Foundation. Brownless Trust. Young at Heart LXB PrortieS Cfyop Local Community Fund Church Sl Purchase Donations in Kind Household Support Fund FB Neighbourty Isainsbury's) 141 34,702 30,522 101,745 10,087 6.991 (100,140) (20,000) (18,000) 1,746 24,789 21,513 5,233 32.227 11,461 (5,233) (34,000) (131,083) 17.432 119,622 15.659 5.000 3,859 1,152 2,000 500 200 10.000 (15,000) (1,196) 11,8121 2,663 (2,0001 (500) (200) 250 200 1.1C6 27,051 1,196 250 (250) (2001 1,100 {1.370) (27.0511 11,196) 15,950) (179,297) 167,444) (500) 836 185,750 179.297 67,444 500 (180.050) 157,050 700,628 (592,472) (198,000) 67,206 -25-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 R•ilrlct•d fund• (Continued) Pr¢vlou$ y•ar: At 1 Aprll 2023 Incomlng rnsources Re8ourc•s •xpond•d Transfern At 31 March 2024 MOH Rough Sleèper Initiats've IENC) Raunds Food Bank Thrapslon Food Bank Counsellor- NNC- Homeloess Provenlion Rushden & Higham Food Bank NNC - Corby Homeless Project Church Sl Purthase NCF- Margaret Griffèn Community Fund Cfrop Local Community Fund 29th May 1961 Chanlable Trust King Bauldouin Foundation Raunds Fruit and Veg Benham Ch8ri1oble Trujt Marsh Christian Trust Charity Link Sir Derek Greenaway Foundalion Brownless Trust LXB Propertios Young al Heart Household Support Fund Other 292 23,955 15,837 11511 183.2091 (94,611) 141 34,702 30.522 93,956 108,789 507 4,283 26,825 16,160 250 1.250 185,206 118,094 13001 (179,8041 (122,793) 5.233 32,227 11,461 250 2,291 <2,291 > {1.5571 2.753 1,196 5.000 3,859 1,152 2,000 500 200 5,000 3,915 851 2,000 500 200 1561 {4591 760 250 200 250 200 27,051 1,106 35,000 1,529 152.429 15,626 <7.9491 18531 {149,879) {19.375) 430 {2.550} (507) 4,256 107.495 715,392 (863.287) (2.5501 157.050
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restrictod fund• (Contlnued) Ministry of Housing - Rough Sleaper Inits'ative (ENC) - TovArd8 funding an Outreach Wknrf(er and promding 8ddilion accommodation provision lo dients Raunds Food Bank- To provide support to those in need and lood povtsty Thrap$lon Food Bank- To providg support lo those in need and food povety Counsellor Service - NNC - Homeless Prevention - Counselling Service for client8 Rushden & Higham Food Bank- To provide support to those in need and food povety. NNC - Corby Homaless Project- To provide short to fftsdium tom housing lo the hom818SS 29th May 1961 Chanlable Trust- Tovrdrds purchase of new building King Baudouin Foundation - TovArd Corby Homeless Project Garden Project Benh8m Charitable Trust- towards purchase of Churth Sl building and day centre Marsh Christian Trust - Towgrds purchase ol equipment for new building and day centre Charity Link - Purchase ol chest IeZer at new day centre Sir Derek Greenaway Foundation - Towards purchase of equipment for new building and day centre Brownless Trust- Towards purchase of equipment for new building and day centre Household Support Fund- Issued by local govemmenl lo support dienls in neod Young al Heart- Corby Homeless Project- To aid move on lor clienls LXB Properties- Funding for Rushden foodbank CoThOP Local Community Fund- To a$sisl with the running oflh¢ Day C•ntr• Church Street Purchase- Th8 purchase of a day centre and office building on Church Streot, Rushden. FB Neighbourly (Sainsbury's).. To provide fr>od for Ihose in need Raunds Fruit & Veg.. Towards food for those in need at the Raunds food bank hese amounts have beon presented Separalety to Show thé movemant in opéning b8lafi but fom part ol the Church Sl Purchase 17 Unr••trlct•d lundi Th8 unrestncted funds of the charity compri80 the unèxp8nded balanc88 of don81ion8 and grants lch are not subject to 8pecrfic condition5 by donor8 and grantors as to how Ihgy may be used. These include designated funds vthich have beon set aside out of unrestricted funds by the tnjstees for specific purposes. At 1 April 2024 Incoming r•sour¢e8 R••oure •xpended Tran•f•rn At 31 Mareh 2025 General fiJnd8 246,721 689,714 (645,879) 268,000 558,556 Previous y•ar. At 1 Aprll 2023 Incomlng rnsourc•s R•sour¢•s oxp•nd•d Transf•r• Al 31 March 2024 General fund$ 153.901 872,710 (782,440) 2,550 246.721 -27.
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 An•lyis ol n•1 a•gots betwn fund• Unrgstricted funds 2025 Restricted funds 2025 Totsl 2025 At 31 March 2025: Tangible assets Current assetsl{liabilities) 240,685 317,871 240,685 385,077 67,206 558,558 87,206 825.762 Unr•*trlct•d funds 2024 R•strlct•d funds 2024 Total 2024 At 31 Mareh 2024: Tangible asset$ Current asselsl{liabilities) 16,880 229,841 16,880 386,891 157,050 246,721 157.050 403,771 19 Op•rntlng h•s• commltm•nt• Al the reporting and dale the chanty had oulstanding commitmenls for lulure minimum lease paymnts undér non4anc8llablè operating leases, V#hich fall due as follobvg.. 2025 2024 thin one year Bean and five years 89,843 99,882 77,611 129,630 189,725 207.241 20 R•lat•d party trnnsactions There re no disdosatle related party transactions during the year (2024 - none). -28-
ENCOMPASS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Cash genernt•d from oparalions 2025 2024 Surplus for the year 221,991 142,375 AdjuStrn•r for". Depreciation and impainnent of tangible fixed asse15 10,695 4,712 Mov•m•nt• In worklng capllal: (Increaselldecre8se in debtors (Decreasg) in crgdilors (65,510) {68,388) 18.676 (23.698) Cash g•neral•d from operatlonl 100,788 142,065 -29-