BLUE PITS HOUSING ACTION TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023 Registered Charity No. 1154280 Company Registration No. 0782588 RSL No. RP4719 ICAEW CHARTERED ACCOUNTANTS Wyatt Morns Go//a2zd Ltd CHARTERED ACCOUNTANTS PARK HOUSE ROCHDAtE OL16 IPJ Ttl.. 01706 655117 1646976 Fax.. 01706 645536
BLUE PITS HOUSING ACTION INDEX TRUSTEES ANNUAL REPORT 13-15 INDEPENDENT AUDITORS REPORT 16 STATEMENTOF COMPREHENSIVE INCOME 17 STATEMENT OF CHANGES IN RESERVES 18 STATEMENT OF FINANCIAL POSITION 19 srATEMENT OF CASH FLOWS 20-26 NOTES TO THE ACCOUNTS
CJ BLUEPITS HOV61fyG AcfioN Report of the trustees for the year ended 31st October 2023 The trustee5 present their annual dirertors, report and financial statements of the charity forthe year ended 31, October 2023 which are also prepared to meet the requirements for 3 directors. report and accounts for Companies Act purposes. The financial statements comply with the Charities Att 2011, the Companies Art 2006, the Housing SORP 2018, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January 2019). Objectives and activities The purposes of the charity are to provide an inclusive, tenant needs-led, hlgh-qualrty accommodation and support service to vulnerable adults that enable them to achieve thelr full potential and promote social inclusion. Our main artivities are as a Registered Social Landlord {RSL} to provide specialist accommodation and preventative, enabling sUPPOrt to people with mental heatth conditions. learning dlsabilities and Autistic Spectrum Conditions IASC), includlng those wlth a dual diagnosis which may include substance use. The trustees confirm that they have referred to the Charity Commisslon's guidance on public benefrt when reviewingthe Charit¢s aims and objertives. in planning future attivities, and setting the policie5 for the year. The charity furthers its tharitable purpose5 for the public benefit through our charity's purpose5 as set out in the objects contained in the company's memorandum of association are to: To carry on forthe benefit of the community the business of providing social housing and i any associated amenities, services, advice or assistante for persons- in necessitous circumstances upon terms appropriate to their means. for whom it would be charitable to provide housing.
BLUEPITS IOUSING AC7101d To promote or carry out any other charitable purpose that can be carried out by a company registered as a social landlord with the tenant services authority or such similar authority from time to time. The legislative provisions under which the Private Registered Provider is established The objects of Blue Pits Housing Actlon are specifically restricted to: 11 To carry on forthe benefit of the community the business of providing social housin8 and any associated amenitles. services, advice or assistance for persons: o in necessitous circumstances upon terms appropriate to their means. for whom it would be charitable to provide housing 21 To promote or carry out any other charitable purpose that can be carried out by a company registered as a non-profit, private registered provider with the Regulator of Social Housing or such similar authority from time to time. The aim5 of Blue Pits Housing Action are: vulnerabl¢ Peèple. To improve the overall and wkng of ¥ulnAfable people with ,complex mental health needs, includlng those with a dual dia8nosis. To enable people to deyelop and malntain the skill< and competencies they need to return to, or remain, Iivtn8 independently in their own home. To minimise the need for secondary health and social care provision. To promote inte8ration and reintegratlon among socially excluded groups and those leavin8 institutions of confinement. ID•&5 the4•tedsof Blue Pits Housing Attion meets these aims through the provision of supported livin& home I care and outreach services to 43 'Adults at Risk, acros5 Rochdale, Heywood and Middleton. A review of our achievements and performance The continuing focus for the organisation over the last year has been on improving quality and reviewing all policies and procedures to ensure continuing compliance with the Care Quality Commission's {CQCI fundamental Standards.
BLUEPITS .Dvgfw¢ ACTIOld This year we have focused on evidenclng how our service5 meet, and procedures incorporate, the quality statements under CQCS new regulatory approach. the Single Assessment Framework. This work has been and continues to be supported in collaboration with Newbarn Ltd under -the"dlrertion and support-of an expèrienced new Deputy Service Lead. Twelve-year Anniversary since incorporation127.10.2011) th In Ottober 2023, Blue Pits celebrated its 12 anniversary. We ffiarked the occaslon by holding a party for tenants at The Landings Wellbeing Hub. Mental Health Discharge Scheme BPHA continues to 5UPPOrt people whose transfer from hospital to home would otherwise be delayed due to a lack of appropriate support on discharge. RHS Britsln in Bloom - {Rochdale In Bloom) This year, our community garden at Dunsterville House was nominated for these awards and achieved 'lt's Your Nei8hbourhood Level 4 - Thriving" the certificate being presented at the Britain In Bloom North West Awards Ceremony in October 2023. Tackling Minds Fishlng Group In a joint venture with Tackling Minds, we continue to offer opportunities for several of our tenants to particlpate in angling and engagement with nature and the local envlronment. Landin85 Wellbelng Hub We have enjoyed a successful year of activity at the Wellbeing Hub. Our Creative Lead successfully bid for several small grants that have supported our tenants, engagement in a range of social, leisure and learnin8 activities. One such activity was a collaboration with our own service user5, those from another provider service and Rochdale Borough Council, to create a colourful. vibrant painted m.ural under the railway bridge on The Landing5, Oldham Road. Rochdale. close to our Wellbeing Hub. Inltlattves and Activities for our tenants and service users. Our supported housing tenants have enjoyed a wide range of leisure and social events throughout the year Including a community celebration of the King's Coronation, visits to museums, zoos and heatres and there will be a 8roup holiday to Tenerife in November 2023. nitiatives to promote the five ways to wellbein8 have included= Feel Good Thursdays- walking. exercise and outdoor picnic5. Hawaiian Summer Party
BLUEPITS IIOUSIIIG ACYIQN Farm visits Talent competition5 We have supported some of our tenants to attend College, complete qualifications In Maths and English. gain paid employment and undertake voluntary work. Staff and Tenant training We are committed to the continuing professional development of our Staff team and three of our colleagues who 5uccessfulty completed End of Life trainin8 at Springhill Hospice were awarded certificates by the Mayor of Rochdale. Two staff completed Level 3 in Health and Social Care and one staff member was nominated for Apprentice of the Year by Rochdale Training. Tenant5 have received training in Cuckooing. Fundralslng Inttiatives ur m05t succe55ful fundralsin8 initihtive has been with the aim of purchasing three defibrillators IAEDS) for our offices and supported living projects. In July 2023 we had raised enough money to buy our first AED which has been mounted on the external wall of our office building on Drake Street. The development and provlsion of social housing and social housing activities for the year | For most of our supported tenants, Blue Pits Houslng Action IBPHA) provides social housing through leasing surtable accommodation from private landlords. This model has served the housing and community needs of our supported tenants since BPHA was incorporated in , October 2011. However, BPHA now owns two individual single storey properties. The company bought its 4 first property, a two-bed bungalow. in July 2020 and a further two-bed bungalow in June 2023. The acquisition of property a55ets allows BPHA to increase its social housing Stock and to ensure that this remains affordable in consideration of the national trend for rising rents in the private rented sertor. Dur Projects unstervllle House )unsterville House provides self-contained one10 bed accommodation for people via 9 ielf-contained flats with 24-hour overarching support.
Ca BLUEPITS Itotls IN13 At 710t Thornbush Way Thornbush Way provides fully self-contained studio flats for 8 people. Supported tenancies 42 x 1/2-bedroom single tenancies comprising houses, flats and bungalows. These are occupied by people who live independently with 5UPPOrt. Our Framework contracts:
GM Learnin8 Disability and Autism Ethical Purchasing System Mental Health Approved Provider List- Rochdale Care At Home {Adultsl- Flexible Purchasing System- Rochdale Provision of Residential and Nursing Care and Accommodation for Older People and People with Mental Health and Physical/Sensory Disabillties. Contract for the Provision of Learning Disability and Autism SeNices Financial review The accounts up to Ortober 2023 showed a surplus of £17,484 compared with October 2022 when the accounts showed a surplus of £16,307. Princlpal Funding Sources • Rochdale Borough Council Adult Care and Support Rochdale Revenues and Benefrts service for intensive housing management provision nvestment powers and policy he trustees, having regard to the liquidity requirement5 of operatlng the charity, have kept prudent amount available as reserve funds in an Interest-bearing deposit account. eserves policy and going concern he balance held in unrestricted reserves at 315r October 2023 was £303,154 of which 148,544 are free reseeS after allowing for funds tied up in tangible fixed assets. The ustees aim to maintain free reserves in unrestritted funds at a level which equates to -'pproximately three months of unrestritted charitable expendrture. The trustees consider
BLUEPITS MOUSING ACTION P*¢..qliEf that this level wlll provide sufficient funds to respond to applicatlons for grants and ensure that support and governance costs are covered. The Charity's main source of income is housing benefrt and adult care funding. The Trustees consider that it is appropriate to prepare the accounts on a 80ing concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these I sources of income should cease. Risk management The Trustees identify the major risks to which the charity is exposed each financial year when preparing and updating the strategic plan, in particular those related to the operations and finances of the charity. The Trustees then review any major risks which have been identified and establish systems to mitigate those rlsks. The charity is satisfied that the Systems are in place to mitigate their exposure to the major risks which have been so far identified and reviewed. Safeguarding and wellbeing policy Blue Pits Housing Action is committed to promoting the safety and wellbelng of the Adults at Rlsk who use our seThices. We have appropriate safeguarding policies and procedures in place that reflect this commitment. In addition, the welfare and wellbeing of the people we employ is a major underlying driver of the high-quality support we provide. As part of our undertaking to 5UStainin8 a healthy and resilient workforce, we offer opportunitie5 for reflective supervision, accredited training nd continuin8 profe5slonal development at all levels and for all roles. lans for Future Periods s a Registered Provider of Social Housing. Blue Plts Housing Action has adopted a lease odel for acquiring properties. uture plans will include buying further property suitable for supported living tenancles. he changing needs of our tenants and the national trend for rent increases has been taken to consideration on the choice of housing stock to invest in, this being lotal, Single storey ats, and also small, terraced property and bun8alow accommodation. support our strategic and business planning we will be lookingto engage support from e Cranfield Trust, a provider of pro bono consultancy and management support for UK arities. The Trustees recognise that specialist advice and guidance is necessary to support owth in future years.
BLUEPITS '*rousiiifj ACTION Trustees will be looking to adopt the National Housing Federation's Code of Governance and will begin assessin8 the Charivs activities against this code. BPHA continues to provide placement opportunities for intermediate and final year social work students for both Uclan and Salford Universities. In addition, dLJrin8 2023 we were pleased to be able to offer HEE/NHS nursing placements for students looking for careers within learnin8 disability and autism service5. Our focus will continue to be on improving quality and reviewing all policies and procedures to ensure compliance with and adherence to the Care Quality Commission's fundamental standards. Added Value projects Community Garden e are currently without a dedicated role for this projett, but support to upkeep garden is supported by the maintenance team. he Landings Wellbeing Hub his creative space at Unit 8, The Landings, 157 Oldham Rd, Rochdale has flourished under he support of our Newbarn-appointed Creative Lead. However, as this person left the rganisatlon at the end of August 2023, the post has been advertised. he space continues to be used to promote the physical health and mental well-being of the eneficiaries and offers functional skills, arts, crafts, relaxation, therapies, staff meetlngs, onation of Space for other groups in exchange for their specialist services. trurture, governance and management ue Pits Housing Action is a company limited by guarantee governed by its Memorandum th d Articles of Association dated 27 October 2011. It is registered as a charity with the arity Commission and is constituted under a trust deed dated 21 Ortober 2013. ppointment of trustees set out In the Articles of Association trustees are elected annually by the members of the aritablecompany attendin8 the Annual General meeting and serve for a period of one
CJBLUEPITS '+IOUSI•IG ACTIQN At the Ortober 2022 Annual General Meetin& Mr. Philip Traynor was re-elected for a fifth vear as Chair. Trustee induction and training All Trustees have electronic access to the organi53tion's policies and procedures and undertake Safeguarding Adults Training where this is not offered elsewhere. An enhanced DBS is sought for all new Trustees. IAII Trustees have access to trainlng delivered by Action Together 'How to be An Effective Trustee, and are invited to Sign up to Action To8etherfs annual Training Calendar. Yrustees meet key lead staff for Blue Pits via arranged introductions and are Invited to attend celebration events. Organisatlon he board of trustees administers the charity and has ultimate responsibility for setting the rategy of Blue Pits Housing Action and achleving its overall mission. rhe board normally meet four tlmes a year and the AGM is held annually in Ottober. rhe Process of setting key management personnel salaries involve lookinE at enchmarkin8 of similar charitie5/thlrd sector or8anisations, and also work undertaken, ualifications and experience of key management personnel, in line with income of the tharity. The salarie5 are ratified by the Trustees. ',he CEO report5 to the Trustees and both the CEO and Deputy Service Lead are responsible r deliverin8 on the charitvs Strategic aims vla operational plans. lelated parties and co-operation with other organisations ne of our trustees recelve remuneration or other benefit from their work with the arity. Any connettion between a trustee or senior manager with any service providers 'ust be disclosed to the full board of trustees in the same way as any other contrartual alationship with a related party. In the current year no such related party transactions were Iported.
CJ BLUEPITS ousIF4ts Acylo Reference and administrative information Charlty Name.. Blue Pits Housing Artion Charity Number: 1154280 Company Registration Number: 07825886 RSL No: RP4717 Dirertors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officer5 serving during the year and slnce the year end were a5 follows: Key management personnel.. Trustees and Dirertors Peter Ruddy Treasurer 'Kathleen Ince Secretary Philip Traynor Chair 'Sarah-Jayne Anderson Acting Chair Christina Ince (resigned February 2024) (appointed November 2022) nior Lead Officers orothy Lynn Collins SeNlce Lead lare Clark Deputy Service lead icky Chanter Registered Manager eglstered Office 69 Drake Street ochdale LII IEF dependent Examlners mmunity Accountancy Service Limited e Grange Igrim Drive swick anchester 113TQ
BLUEPITS io MOUSING A¢TIOI4 Audltors Wyatt Morris Golland Limited Chartered Accountants Park House 200 Drake Street Rochdale OL16 IPJ Bankers Co-operatlve Bank l Balloon Street Manchester Barclays Bank plc Leicester LE87 2BB
CJBLUEPITS li Trustees, responslbilities in relation to the financial statements The charity trustees {who are also the directors of Blue Pits Housing Action for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prattice). Icompany law requSres the charity trustees to prepare financial statements for each year Iwhich give a true and fair view of the state of affairs of the charitable company and of the lincoming resources and appllcation of resources, including the income and expenditure, of Ithe charitable company for that period. In preparing the financial statements, the trustees re required to.. Selert suitable accounting principles and then apply them consistently. Observe the methods and prlnciples in the applicable Charitles SORP. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subjert to any material departures that must be disclosed and explained in the financial statements. Prepare the financial statement5 on a golng concern basis unless it is appropriate to presume that the charity will continue in business. e trustee5 are responsible for keeping proper accountin8 records that disclose with asonable accuracy at any time the financial position of the charity and to enable them to nsure that the financial Statements comply with the Companies Act 2006. They are also Isponsible for safeguarding the assets of the charity and taking reasonable steps for the evention and detection of fraud and other irre8ularSties. so far as the trustee5 are aware: There is no relevant audit information of which the charitable company's auditors are unaware.. and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
LJBLUEPITS 12 HOIJ51Nts ACYI•N 4dpporÈrf4 AUDITORS The auditors, Wyatt Morris Golland Ltd. will be proposed for reappointment at the forthcoming Annual General Meeting. This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companles. th By order of the board of trustees on 29 July 2024 I Sara -Jayne Anderson ' ftctin8 Chair
REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF BLUE PITS HOUSING ACTION & hav¢ audited the fllwi¢ial statements of Blve Pits Hovsing Actiotj (the'charitablc company'l for the year ended 31 O¢tober 2023 iich comprisc the %rakment ofTotsJ Comprehensive Inco¢, the Siat¢meni of Financial Position, the Ca8h Flow Statement and tes (o th¢ financiaj statements, in¢ludin8 a Summary of signiftcani accounting policies. The fancial reporting &¢wOrk that h•$ applied in theiT Preparaiion is appl[ble law United Kingdotn AOntIng Srondards IUnit¢d Kingdom Generally Acc¢pted untsng Pra¢iice}. ur opinion th¢ financial staicm¢nts'. ive a tNe attd fair view of the State of the chaTithbl¢ coMY'S affarr8 as at 31 October 2023 •JJd of its incoming r¢sour¢es pplication of resource5. inclvding it5 income ]d cxw)diture, for the yedr then end¢d,. ave been properly prepar&1 in accord¢< with Unid Kingdom Generally Acc¢pt¢d Accounting Practice- and av¢ bcen prepared itt accordance 1th thc re(JUiTements of the Comjmlles Act 2006. its for opinion cothduct¢d our audit in accordanc¢ with lttt¢m&tional Stsndards on Auditing (UK) IISAS IUKII 8nd applicable law. Our sibilities under thos¢ standards are further described ITr th¢ Auditors, responsibilities for the audit of the fJJ]ancial sements on of our report. Wc are ind¢p¢ndent of the ¢haTithbl¢ company ttt accordan¢e with the cthi¢aJ requirements thai are relevaoi to udii of the f2ttancial statements in the UK, includin¥ the FRC'S F.'thical Standard and the provisions avail&blc f¢w small entitie& e have fulfilled our other ethical responsibilities in accordance with these r¢quiremen We believe thai th¢ atsdi¢ ¢vid¢nce we obtsined is suffJ¢ieTJi and approprie lo provide a basis for our oprnion. lusitiS relatillg to going contern bdiiing the fuwjciai 5tai¢Jnent& we have concluded thai th¢ truste¢s' use of the goi% concern basis of attouniing in the ion of th¢ finallci 5tarn¢Trts 1$ appropria. on the work we have perfornied, we have not idcnlifjed any nwterial une¢rtainries r¢lating to events or tonditiolls th&L dually orcolleciiv¢ly. may Ca significant doubt on the charitable company'5 ability to C111Dut as a going Concern for a period ast twelve months from when the financial atements are auth0ri5ed for issue. responsibilities artd the r¢S$1b1[1ti¢$ of the trustees with res to gorn8 concern ar¢ des¢ribcd in the relevant seaM)n5 of this T iDformathn ustees art responsible for the other tofotmation. Th¢ other infO&l0 COTnprises th¢ infonItiOn included in the Annual . other than the financi SementS and our Report of the Ittdep¢ndent Auditors th¢reon. nion on the finfjncial stat¢menis does not cover the other infOrnl excepi to the exteni otherwise explicidy ststrd tn orL we do not expr¢s$ any form of a55urance ¢on¢lu5ion therton. ection with our audit of lh¢ fittoncial ststements, our responsibility is to read the other informlon d, in dou sq corJ5id¢r r the 2nfom)ation is materially rnconsistelll with the financial statements or our knowledg¢ obtained in the audil or se appcaTS 10 be Tnateriafly misstated. If we identify such material inconsistcnci¢s or appareni TtweTsal misstament& we aTe to d¢tem]inc whelh¢r this Ve$ rise to o Mal¢ri Tnis8tatem¢nl ITr the finan¢ial statem¢nts th¢ms¢lves. If. based the woEk perfornied. w¢ contlud¢ that th¢re is a nla1 tRiSStatement of thi5 other infornution, we arc rryuir¢d lo port that fao. e nuihins io repon in this regard. on wltleh we are required ¢0 report by exeeptitin c nothing to repon in respect of th¢ following mallers where the Charilies {A¢Lounts and Reports) Regulations 28 req ort to you if, in our opinion.. Ibttorniation giwen in the Report of the 7rustees is incoTJSiStent ij) any tnateria] r¢sp¢ct with the fuwJ¢ia] mtements.. or tharit&ble Company has noi kept adequate a¢couniin8 record& or Irinancial £eMents ar¢ riot in agreement with th¢ eWUntiJi8 records and retums,. or ave not received all the ioforma¢ion and explanatioos we r¢quir¢ for our audii. Jsibrlities of trwstees ,kiiied more fully itt the Stat¢ment of TrE¢s, Rcsponsibiltlle5, the trustees (who are also the dircctor5 of the Charithble . ror the pujposes of company Idwl ar¢ responsible forihe prcparniion of the financial stst¢nients and for being sarisfied thai e a true and fair view, 8od for such iotthjal conirol &$ the trustees d¢temJine is nssary to enable the PTepaiation of statements that are free from material ÈnisstatemenL whether due to fraud or eryor. ing the finoncial S¢atem¢nts. th¢ trustees are responsible for assessing the charitsble ¢ompany's ability to ¢ontttsve as a going disclosing, &s applicabl¢ matter5 r¢lai¢d to gotng ¢oncern ond using th¢ going ¢oncem b&sis of accounitog Unl the £ither iniend to liquidaie th¢ charitable COpOnY Drto ra%¢ operation& or have no reafisli¢ allem1ve but to do $0. Ptge 13
REPORT OF THE INDEPEliDENT AUDITORS TO THE TRUSTEKS OF BLUE PITS HOUSIP4G ACTION responsibilitres for the #udit olthe finaMei%l st¥tem¢nts t have btett appointed as audilots under Seciion 144 of the Chariljes Act 2011 and rcwrt in ac£ordanc¢ with Ihe Act Jd relevani gultitiims made or hdving effect thereund¢T. objeetives are io obtain rea50nabl¢ &ssurdnce ai¥)ut whether Ihe financiil sthtcm¢nts as a whole are free frotn material £sthiemen¢ whether due to fraud or error, and to issue a Repon of the Ind¢pendent Auditors that in¢lud¢s our opijtion. sonable assuranc¢ is a high level of assuranK but is not a guaranl¢e thai an avdit conducted in accordance with ISA5 IUKI will yays dchxi b maieyial mi5stateTnent when it ex151s. Misstatem¢ni$ can arise from fr&ud OT ertor and ¢ consid¢r¢d material if. 15vtdually or in the aggTegal4 they ¢ould reasonably h¢ pected io iTht]uence the econo1¢ dccision$ of users tsk¢n on th¢ basis of k%e finaTr¢ial 5tai¢ments. i approach to id¢ntifying 8nd &8se55ing the risks of m&tttiat MisSMent in resp¢d of irre8ularitie4 including ud and omplian¢c with laws and r¢gulation& was a8 follows.- i ¢ngagement parbjer ensured thai the ett8agem¢ni leam colletively had th¢ appropriate CoMlenc capabtlities and 5kj115 to Ilify or reGognise non-cemplt#ttce with applicable law5 and regulations; Identifj[ the laws and regulatiotss applicabl¢ to thr company ihrou8h diussion$ wtth dircciors and other mattagemen4 and OUT comtn¢Tcial knowledge and eXlence of ¢h2Tities', ocused on specific laws and regulations wluch we ¢onsidcT¢d may have a direel mala[ effect on the financiaj stal¢ments or the ons ofthe chariiy. in¢ludiRg the Charilic5 Aci 201 land CompoJJie5 Act 2(K)6 and asse*sed thc exl¢nt of compliance with the laws &nd r¢gulotion5 identifi¢d above through rnaking enqviTies of managemeni and rKtiD8 lega] cO¢spondeNce where ne¢e$sary,
ified laws and regul&ions wffe ¢ommuni¢ated within the audir team r¢8ulaTty and the Itam remained alert to insianees of
eompli8nce throukhout the audit. sessa the susceptibility of the charitys f)In¢la[ stst¢mtht5 ro tnwerial mi55tat¢menL including obtsining an und¢T51knding of aud might octUT. by.. kn8 ¢nquiries of m2nbgement as to wherc they ¢oiL8idertd there was $u8¢eptibility to frauii their knowledge of a¢tud, SUSFCCled Iie8¢d fr&ud attd jdering ihe intern31 contro15 in pla to mitigate risks of fraud and non-compli8nce with laws and regulations. Ilress the risk of fraud through nTragonent bi aDd oveide of ¢ontrols. we.. med anNIcal pro¢edure5 to identify any unugjal or OneXped rrlaiion%hips.' Ijoumal ¢Trtries 10 identify UJ]usU tran5acijons', whcther judgem¢nL4 #nd &*sumpiion5 madL in detcrnjining th¢ OUntin8 Cstimates w¢re indicativ¢ of potenti bi&8", and Cd the raiion#le behsnd 5tgnifiwi OT Unusual tranwiion.E.
nse 10 the risk of 1C8U18rj1tes and nOnOp1aan¢c w51h 14¥vs And Tcgulalions: we de41ed PrCdur¢S .ch in¢lud¢d. Oul 91 limited w.. pe fJnanci8J statrment di5cIosLtres to und¢rlyin8 SUPPOrting documenwion. n8 of nwjagement &sto actu and potentid litigation and ¢lwms.' and 8 correspondence with HMRC. inherent limitations in our audit proccdur¢s des¢ribed above. Th¢ more removed that laws and reguleiions ar¢ from traJ]saction& the l¢ss likely it is that wc would b¢come aware of tboll-¢omplianLe. Auditing Stsndard5 also limit the audit s r¢quired to id¢niify non-complianre with laws and JtgulAtions to enquiry of the directors Olber manag¢mcnt and the of regutaiory and legal COTrespondenc4 If 4ny. Page 14
REPORT OF THE INDEPENDENT AUDITORS TO THE TRL'STEES OF BLUE PITS HOUSING ACTION Ilateriaj Jni55tatem¢nL8 ihat aTise due to fraud ¢an be hder to dcieci than those that *ise from em>r as they may involve delikrate Dn¢ment or¢ollusion. fi]rther dcscriptTon of OUT resnSIbilItIeS for the audii of th¢ financial stat¢tnents is lo¢ated on the Financial Reporting Council's bsiie ai www.frc.OTg.uk14uditOT5responsibiliti¢s. This description forms part of our Report of rhe Independeni Auditors. e of our report bi8 report is madt solely to the choritabl¢ company'$ trustee5, as a bodyj in ac¢ord0nce with Part 4 of thc Ch&titLes (Arcoullts and ¢poftsl Regulations 2008. Our audit Work has undertaken so thai we might stale to the chtable ¢ompany's tru51rtt thos¢ tters wt are requireil to state to them in an audttors, reporr 8nd for no other PUEPOSC. fo the fullest cxtth)t pcmiitted by law, w¢ do l ac¢¢pi or assume re5pon5ibiliiy to anyone oiher th the charitable company atml the ciwithble company s truste¢s as a body. for audil worl for thi$ rq)ort or for th¢ opinions we have fonned. Morris Golland Ltd uiory Auditors ible lo art &$ In auditor in ternjs of Se¢tioll 1212 of the Compattics Aa 2006 k House l Drake Str¢¢t hdale 15hire 16 IPJ 29th July 2024 Pa8e 15
DtUE PITS HCiISING AcfioN TA YMrend•d ai Y6rÈnd•d JI ¢ober 2023 ts¢fob•r2D12 Ll&5219 I21093 01vI Co 11,WJ.7881 17.477 I6.5 I krtwe#ip4y4L4e plu• lorth•s 17,484 16.307 Tqtsl ¢ompMhV•ir0rn tsrthey••i 17A84 16,307 Thv no 201o26foThn Mrf ufb)e8e
BWE PIT5 MWSJNG Acriixi Jf 17 rn¢on•nd RtseTh• Al Isi Ntyrtrter2021 2n.350 SLWu¥fyDst4ternertof¢omw•htrwk* Inc 2.312 273A62 Iwi At31•1 October2O224M QI No¥oMbor202t 12,2941 16.307 289.951 18 289,%9 13,103 AtJiW(klob•r202¥ 4,281 17.484 303.154 307.453
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