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 one1￿0 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 rese￿eS 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 f￿ancial reporting ￿&￿¢wOrk that h•$
applied in theiT Preparaiion is appl[￿ble law United Kingdotn A￿O￿ntIng 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¢ coM￿Y'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 Uni*d 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 s￿ements
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 appropri*e lo provide a basis for our oprnion.
lusiti￿S 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￿ 5ta*rn¢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 C￿1￿11Dut 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¢ info￿nItiOn included in the Annual
. other than the financi￿ S￿ementS and our Report of the Ittdep¢ndent Auditors th¢reon.
nion on the finfjncial stat¢menis does not cover the other infOrn￿l￿ 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 inform￿lon ￿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 missta*ment& 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 n￿la1 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 2￿8 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 n￿ssary 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 CO￿pOnY Drto ra%¢ operation& or have no reafisli¢ allem￿1ve 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 econo￿1¢ 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 MisS￿*Ment 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 colle*tively had th¢ appropriate CoM￿lenc￿ 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 di*ussion$ wtth dircciors and other mattagemen4 and
OUT comtn¢Tcial knowledge and eX￿lence of ¢h2Tities',
*ocused on specific laws and regulations wluch we ¢onsidcT¢d may have a direel ma￿la[ 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 n*Tragonent bi￿ aDd ove￿ide of ¢ontrols. we..
*med an￿NIcal pro¢edure5 to identify any unugjal or OneXpe￿￿d 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 1￿C8U18rj1tes and nOn￿O￿p1aan¢c w51h 14¥vs And Tcgulalions: we de41￿ed Pr￿Cdur¢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 h￿der to dcieci than those that *ise from em>r as they may involve delikrate
Dn¢￿ment or¢ollusion.
fi]rther dcscriptTon of OUT res￿nSIbilItIeS 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 ch￿table ¢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 Y6*rÈnd•d JI
¢ober 2023 ts¢fob•r2D12
Ll&5219
I￿21093
0￿￿1vI Co
11,WJ.7881
17.477
I6.￿5
I krtwe#ip4y4L4e
plu• lorth•s
17,484
16.307
Tqtsl ¢ompMhV•￿ir*0rn 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

8WÈ PITSHOUSINGACI
TE
¢omwny R19kn￿on Numbvr.. 071Th1•
2021
FIXed4••￿..
15Q334
4.276
t54.619
70.4S3
6.438
T(tsl fwd wsets
eurreTrtas••ts'.
at g•nka In
78.717
188.671
247.358
117.752
184.046
cre0rt￿S.ArfjTh￿rt¥fa1iry (*Jg
io
31.2
152.843
21a.c
TotO1&%79th knBrjXr¢rti￿tsH
207.4S3
Tot•1j￿4￿
289,969
17.453
RÈ5tri¢ted reservEs
4.299
18
Income I￿j Expendtture
3trJ.1S4
7vtalRes4r
289.gsi
7.453
The aCCOthPaWninotesftMmwtoftheseHnaDci4Ststements.
2e9.*9
tharlt4ble Company &en4Wed tv from und*T 477dthe CLVnp￿[es￿rt20f￿t0r￿ÈYearended
st OctobÉr2023.
e rnernbers h*de notdeposited nolcetpyfsu4nttoS¢thtsn476olthe CompailÉs Att2W2 re4ulrwan 4udltofthese15nandal
terneTrts.
tTus*e$thLw￿ytheprrWOAyb4I1Wts 14r
IEnvJrknithar thethwrttsblo Com￿n¥ke¥S afrounttnirttordsihèicomply 5ethon 396and387olthe Cumpanie5Art2W6.
I Piopartn8the thanthjlstaternents whlth a tlueahd laii ￿tw0ft￿t51are ofaffairsof Ihethoiitable iornpany 45 aitht endol
h of ry5 Svipius DI deficitlor eath finand31 YEai in acrtydancÈ With the iequwernents olSELYOn5 394 and 395
d OtherwAsetihnpPrf¥Ath thp i*quJremeTrtsof theCon￿a￿lEs￿fft 2LW relltincto fin1nd￿ sratemtnts. 50 lèr as isappllcable
the (hartWe¢urnpany.
fin*￿ xatemornshawe been audlted ￿nth￿rthE re4ulrementsolSection 145 ofihe charIt￿SALt2021.
atmuntsha￿hte￿ prewpdkn 4fOrdatKe ￿th the prtyw¥Dnsapplicpble tocomp4nio$subie£ttothiii¢able rompanie5
Jpct Iothesmal ¢ompanlèsre￿n}e.
FIN)nd￿ 5tstementsoii pa8£% Is to 26werE appro%*dandauthottsed fori55ueby the 80?Id ofOirecttySOTr29thJL4y2024
a￿1￿￿000 its behalf by..
AcEty Ch*r
TJvasur4r

WIE PIYS HOU&N6Acno
SthtemetytrfCAlh FTo*¥ f0rthvy•ar•ty￿Trg Jf ¢knb•r212J
19
Y•arEnd•
31 Octo￿￿ y••ren¢￿31
tscknbvr￿22
R•wtrJfr•t[onofn•tn￿4•nWinluBrtS to￿￿¢0￿
Surplusfortheyear
Inve5tmehtlnoJme
Add b?thJepreDa*on
Loss M disp05alof other ftxed 4
Ilncrea5el In debtOr5
Inue?Sèln trethti)rs
17.464
18.307
6.7to
5,1
12.42J
13.105)
11.658
184.4311
14¥t¢*sh byother•¢thM
17.523)
C&sh*nrf¢a8hewwort8
150.919)
IS.472)
Ca*h ￿￿¢1$h41￿1¥1l•1A¥r1tsh￿tLTh•rd
ie8.67f
174.143
1f7.
104£71

WE PITS HL¥JSINfjACTlObl
L•8AISts*
No* 10 th•fth•ncknli*wm•fvts ￿rth• y•4r¢n¢•d 316tOCts￿I2G13
Ibe pits tsaptwtecompanyllmittd by8uafkntee. ￿￿$tel￿d under thEcompènlesAtt2Cts.15 rew5terèd4SJ
charitywith the CharltyC¢Jmmi55ion. 4ndl4rÈw#ereda5 aS01lal IIov&ng Prowuer ￿th thp Regulator of5ooal Enwand.
Ihe addreKs¢lthereWtter￿ 9olthese finanoal sEai@ments.
Thepthidpal a¢d￿l￿501bIuP htsHou*niissoti4J•n irèseioutolp4el ofthefinanthalMatement& Plt5 Houln8
A550thatlon Is 4 publlcboneffit•llityas definedby FnSIO2.
The actounts IhnaW5totementsi hAvebeeM prepaierlunderthe hlthrlea1£05tCOnvEntS4n￿th itèn)S rerwi5èd ai
¢OSIOrTt4n&4ui4Trv4luE Wtessothewststaie6 In th2 relevaTrtnoie5to the5eaccwnt5 The FJnantlJl 5taiem*nts
have been pr¢pa•d ih at￿dan0 with Nuu￿0￿50Rp2U1?.. the StaTernenf of fietOmrt)eTrdèd Prarntsf0rRe￿ttere￿ Sothal TrI0v￿n8
PTO%irfe¥sknd In a(COrd&iowththe FtnaDdal ftemn8 Stsndard4ppliiabIein the UK ènd Republrtof
£h*itsesAtt2011.
IreIaThdlF￿ 102IAnd rhe￿I￿nIal Reporth)8 5tsndardJpplltable in the UhitFd Klngdom andRtyvblicoflreknd IFft5 102l•nd the
Thttharftycons￿￿*jaP￿bI1C￿nll￿ell1+￿*5deff￿ed￿V FR5 102.
Thetrvrwronwderthat thère ai¢norn4tWi&urKertalntipsaboutthe(harSty'sabllityio lOntin￿ks38￿n¢cOTrCerr5.
Tumo¥•r
T4tnover iepr¢%*nts pen￿40￿$￿n￿c*chat￿JInctyn￿ rÈCeWdb￿. netof IDS5e5 inthevÈar.andrevth7￿tW4￿tsretsfvabIÈ
l Iuthorrfes. Thefehiand 5vTri(e th¥rfft*e recefved rhTou8h 8enehtreven￿e&
Trrnenrv4nrsindudeyanrJ ftcelvable from ILDIwtsthDfitknantt other gfftrnmenibodles.
rnmL4)18fapitsafe rectyn5sedat IhE I￿t valueof the assetrttÈivÈd OF ret•vèblÈ ¥vhen thete Is reason4b￿a￿￿￿￿Ce thatthe
ant% Condiu￿$ WiTrbe met4nrfihe granis wiii bereceived.
VQ¢ih*et)Isr•ntsrelatyTr& tQ rewiveaieretwnisedin lTrctsrneovÈi the samp peTiodè5the e*ptndlilKe ttswhith theyrelate on
4bJv a55UrirtQ Drned that61uEPIts HOU￿nIA5$0¢ja%10n wiii tOmpIy With Ihetondilknns and tthai the funds wlll be
6rantsdLefrvrn tQwetnmenrtypnisoii¢n5Qrfe(elvedlo advaTrte ar*ind￿￿￿O3$c￿rfeTrt a￿Ets￿rI11011j￿eS.
Ilitle$4rp iecllÉnlswJ a5 tlpehdityre ￿50￿￿43 thtreis ple￿orro￿lIr￿￿1V* obliiatlon CQmmittinÉ thecharityto
ywoftdttur¢. probablt thaisetvernentw￿l ￿le9￿lre￿aThd the amountoltheob1igèt￿D ¢an be mèa5Uftd
¢¥enObtUve Iw oTrIn￿alSba￿. AJlÉ¥pensps indtsdln85tsPPfjrt£OStsantt8ovErnancecostsare
oratedor¥pw¥gn& tsthÈ ¥p11tsb￿e￿Q0nd1tU￿efve￿lTrk[. Formtre on thiSattribvDonr*fÉrtQ no
VAT
W*ra￿E VAT15(*414edwTrsttheewdltvtehe4￿￿lQrw￿kth ttwa$ iwfied.
ts￿￿￿0￿￿￿￿O￿Isarety￿redc￿1rtya￿dJ4 thereforew ewpifrom payinqcorporauon tsXoTrcharttrb￿ JCU¥iUEs.
leas•s orewlltin#ieastsJnrfthewnualrentalsare chargedtO1Tr￿ and ewr)dhuredn4str418htfintba5Fs o¥ertt*lease
costsofthtsn-i*mtmplo*e b•nefltsarer*cognlseda5 alpabllityandan expen5t
tOMof4nYUnu*dhoi￿￿¢D¥&e￿?r$ta[3)$i Ottcber if retO￿lS￿l(l￿ th?peTIodinwthch theernpbyee'$seNces*tfeceW.

BWE P￿5 HC*U5ty$A¢TX)N
Notést•th• nMKi115t•tin*ntstsrtheyearethd3tst¢)etobw2W
21
Hvuslrrypraperty
Thehousinsproperty isfw the p￿s1On ofsoclalhLYJS￿g ￿￿aIlablets reTrtJnd. a%5tsth ￿l$treated asasod$1ln￿knQni. Thé
#l investrmentktreaiédthmilai toplanranrlequipmeTrt.
Iti5tt4ted 3t t05tte55aCQJmulated deweoaiion. The ho￿￿￿8PrOperty￿depre￿ated atthe rate..
O￿n¥prOperty
2¥c￿￿
￿eho￿￿OI piopwY¢ompriSP51WQ pioperti
Thelrstprtspertywaspvrthased 2I#Jufv2020a￿dC0ttE74j￿.
Thesècond propertywas wrihpsed I7thJ￿e202aa7￿c0sf£83.￿4I.
Thepropwties YAII bèrepalrtdbefwE ea(h rrtWt*nantycornrnin￿ ¥n&the Costs ofthÉ repar3wm betreated as repak¢05t
l assetsrostini MOreth￿ £5th)JrecatytèI￿ed￿d valuÈd*hL%torltyi 05t Char￿.l￿ertheassetsusetUlI1
Computer5
E4ulpment
REfvtblshmentofLegsed Pw•rty
33.3N
25%on
25%on (¥
lI￿n4￿uperydtS￿ll be I￿eWed fvrlmpairmentrftheie k%4n inditadon thatlrnpalrrnertirnayhèveoccu￿eO. Wh*¢e therels
èildenr¢4f ItnpaiimknL fi4￿ a55ets are Wnttèn d¢r•n iDthe iecaverable amounL ANY5u(h 4YrlteiowD15th4tsedto the ¢peratlrt8
Iu5fortheyear.
ddillon. fewaluatsA750fp1w￿oS￿eUndert11enthl ¢arnpletton otd&elopnientsand at Te8ulai InttTva15 there?ftÈr If these
atlon5arÈlw thart th¢c*ryryn{valJeoFthe property. an impalrmeni thargg W￿11 resull Ihe lrnpalrTneTrt Is rbar8ed tD
fivn8Surplu5foi the vear. tsnlt551herè ha5 been a prev￿￿%￿pWèF0 Valuèrion ofihit gfOgÈrty. In thatcase IheifflD3irmeni kyotsld
rp1￿$.
thwrd ro ?*entofpl￿tys upward ievaluaiitsnsl With anybaiance then bÈin8char8Èd tooperaons
the proceu olappMn¢thtenlty'sittounkne pOl￿e$. mana8emeni hèIErwm￿tJnVJud8ÉmeTh¢Sth3twOUld W a sb¢Dificant
on ¢hE arnounts tyroAnl*din the￿nanCi* statrrnents. NoÈttiThatson5havp bEen rnadethatwovld have a￿￿lfl￿ntTrSkQI
n83m•t*ri414dJts¥trnenttOtht(arThrfn8amv￿ts ota55*1$3nd Iièbililies Wpthin the finanualyedr.
* rhirrtYtyrrendy>yMIN5tty¥tontyibuuoh5 ¢•ape￿an schÈme on behalfof indlwdua15
tharffYl•snol1ablWtybeYMdr￿￿itsi0otrIbvt￿540￿pdwQE au055 the deduthons lor the emploYee5COntribution&
ade ahdoihprdqbrorsartftro8n15ed èt ￿￿*t￿emEnt¥￿0UntduEaftelYnyty3de dlxwwofferéd. Prepawts arèvalued at
th• amoung tyep4lttnetgf*nytr4dedlthntsdue.
jeditofs and provlsion5 areFwnlsed Whèrethe Iharity ha5apre5ent obNtation Tesultinitram a paste￿1 thatvAII wobably
ujl In the tsanstsi DI lunds ro ithird party and the3mount d￿et0$e￿iEthtsotsIlsal[Ort can bemeasure&oT esumated relia￿¥.
torsand are llOrrn*iv ieCow5ed at th21r$e￿meot amount a*terallowiDxloranvvade4istthJntSdue

8LUE PftSH0U￿￿Ac￿N
22
Note5tOth•fl￿n&IslIt4me￿IsI0rthe￿lreThde1 3tst O¢tobw2023
i.P•mdtrJwW•r,£￿1Ol•1I+$.￿rI￿ng cost• •nd opgr4#wsurF4
Opgrnuw Op•v4ONJ
lu
y￿rEnd*d
YoBr Endod 31 Ymr Endod 31 31 OCto￿r Y•orEndoO 31
Octob•r2Jl¥ O¢¢•b•rX23
Q¢tpb•r2012
L141.342
IJ,VJ5131
19m
5,728
2.0
t7WI
(2.1361
{22rn1
870
ID,233
1.861
1,498
2.557
1.165.?19
15n131
1,488
2.667
17,4
11,147,742>
1¢3(6
Tumowr Oporntlng ¢￿ts
rpl
Yt•rEnd
Y*4tefvJed 31 Y•orEn¢Svd 31 31
OG¢ot•r2032 IXtab*r2022
2022
(996,1781
12J681
12XfjI
670
IlJ431
19.9991
IIKQ9,7881
16.305

BIUE PITS HOUSWIGAcnoii
11gt•¥tOth0 flTr•nch5st4t•m•ntsfrf tho y•4r•nd•d 31•tOrtob•r2023
Ip*ffj(¥IArt of bJmpv•r. (Mtof I•￿•, oyi*tif*d ¢••ts•Trd¢pDrqlng 4￿p1
Tot41 Fura•
TotAIFunds
31 Oriob•r Y••rEnd•d 31
$14.467
616,WS
7.031
480.447
2.314
5(Kl
150
4323
9,973
I,tThJ),662
1,141.342
YwEnd•d
Jq OctQbV Y••rEDdod31
2023
OetObvf2022
232
570
279,027
285J79
1,$42
402
1,13S
37.mo
1272
36
Cknr¥
17,47S
rJ,7J9
619
e9
JM,54J
37J,741
8992e6
23e
4.973
4,079
218
57
708.522
$6,090
612n
J,100
996.176

BLUEP￿$110u$I￿6 AcnoN
Not•Stoth* fi￿nE￿Il rt•tlrrteThtsf&rt￿wr*r￿￿ 3ts*0thbw2029
4.AwEithofiry•*MJ￿alld 5UPPOrt t¢)Sts
Thtbrtakd(wn olsupport CQ5tsandhowthese ¥¥ere allocated bett¥een ￿¥eMan￿and othersupwn ctyts Is shrmn
GeTreNISuppJrt 13ov•m4nc•
3K3
3.346
11,3G3
14,7Q9
11.3&1
23,7e9
70th120
83
2.897
2.897
9.879
YMrEnd9d
JI y•￿Er￿ad 31
202)
OcwJb•r2D22
548,920
42.847
9,591
599,358
49,524
11224
IN y•wil*$￿, FtE 21.1 IWOu* ￿. 29. FTE22 81. FfE19 cd0Jthdb￿d
dmded bythe nukthrdataff.
IvW•mpknymentbenpfits, IncludSngeMployerpÈn￿oThco1ItrIbutb￿s of thektymanaymeot peisonnel weie£92.972
£g).7431. No (probi￿5 ts)r*i.
Y•ir Endod
31 O¢tOb*r Y•*rEnthd ¥1
2023
Criober2022
3.ieo
279.027
1.499
285,279
4200
2.320
240
200

8LUE PITS HO￿￿6AcrI0N
14Ots8toth• In•n¢l41 *4t•mnt•forth• wr•i>iii 31•tOctsbor202J
Thn91b￿ Fkn•dAst•tr
RelUr￿lI￿n9na
f L••s•d
Propety CornpJ*rs
Hpvsl
Prop#rty
Eq￿pn￿Tht
Totsl
2.397
1.390
3,787
13.7DI
74.*0
110.276
4,431
194.707
At31 0￿￿r2D2$
19,128
13,701
157.991
17,428
4,497
IiFll
33.387
6.710
40.Q97
cweloryeèr
Y1&￿￿er2025
810
2.418
2,140
11.994
r*¥o(XXVALi
ooubèi 2023
•1 JI Ot*￿r2022
L2ty)
1,707
3.847
150.334
70.453
154,610
76,889
*Wrfdeknr5
23
2022
53,389
12.9
66.294
64.179
14.538
78,717
2022
8,678
19,794
14.987
31.203
12.642

BLUE mHOUYNGArn)N
IIDtestothWllnAncl•l statsnient8f0rth*y￿renthI 31•t(xtsbv2•23
fur￿•
Inc¢milng
Resourr•
2422
ExF•n￿a TraThsf•rn 31 ￿￿or202¥
18
Art¥on BrwGThptt
14,3231
t14LII
Ilcel
1560}
1S,7491
2.314
g.S70
•1 Nov•mk*r
2420
wour¢••
expendvd
Tr4nbfern al O¢tob•v2021
150
9,973
10.1
1521
18
2,312
2.312
112.41n
10
D￿￿p￿On. nibJrp And pvrF09•O1th•f￿￿d
ftyfne gwdening woi¢daiDrnllb wu4e
tothstsll p￿lleTS
creoi*ffj Road.
rty9wknifvJ &*Yftiesand lknètwwllo
ftyaCtMtys￿SI￿$, c4thyy.
fwlrt*iorftyw¥lo
staff •*JlW)anl ￿tIlL*l￿ Indu￿￿?￿nd m4tsay￿. POdW.
f#hAiirealm￿￿￿ ha5rdle￿n9
ftywana gl¢ws fort¥
41th•lrsBiUEtrwI ¥ak*wththe
wrtyrentsproptrtiesfr¢rn foThxneroal and prryate Iwdlordslnwhlth to placetenantsiD re￿ipt0th0￿Iw￿eThelL These
IrtMewngand tan beterrniD*ed atone rn(4th's noticeshould the prop¢rtles no lonwbeieguirtd.
Fv#o•lE¥*p4vr￿ts￿lhlrs lyoararec*uAated 35£31.26312022.. ÉX9991.
managw. isadirrftQrofN*wkrn ￿mitedWh2rt￿mtQf the proptrtiesare le45Edfrom. ftentsl and
IF￿LlionS￿reat è maT*et¥?lue r4te. 51pff aièals0seco￿￿d outio Blue Plts HDU5ln8Ass￿￿u0ThfvOrn Newbarn ￿￿tted.
•AJL¥O*i2023.Newb*n Llmited owed BluePIts HouyrJ8Athon £5,840.