ONE ROOF
One Roof Leicester
Report and Financial Statements
For the year ended
31 March 2024
Charity no: 1159018

One Roof Leicester
Annual report and financial statements forthe year ended 31 March 2024
Contents
Legal and administrative information .
Report of the trustees for the year ended 31 March 2024......................................................
ORL Vision Mission, Aims, Values and Objectives.....................
Projects and Activities .
Achievements, Impact and Outcomes..................................... .
Financial Perfomiance...........................................
.15
Independent examinerfs report to the Trustees of One Roof Leicester..............................................
Statement of financial activities for the year ended 31 March 2024...............
Balance Sheet as at 31 March 2024 ............................................ .
.17
.18
.19
Investments............................................................... ..
.19
Note5 forming part of the financial statements..........................................
.20

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Legal and administrative information
Trustees
Mr Eric Waweru
Mr Piotr Kuhiwczak
Rev Anthony Lees Smith
Mr Robert Foster
Mrs Penelope March
Mr Anthony Simpson
Miss Candice Matthews
Dr Nigel Hewett
Mrs Anna Maudsley
Appointment
October 2014
December 2017
May 2021
May 2021
May 2021
September 2022
September 2022
September 2022
October 2023
Resignation
October 2023
June 2024
Chair
Eric Waweru
September 2020
Correspondence address
65 Regent Road
Leicester
LEI 6YF
Reglstered address
St Martins House
7 Peacock Lane
Leicester LEI 5PZ
Bankers
The Co-operative Bank PIC
PO Box 101
18alloon Street
Manchester M60 4EP
Legal Advisers
Paul Hastings LLP
10 Bishops Square
London El 6EG
Staff {March 2024)
Salma Ravat
Karyn Aviani
Santok Odedra
Nejah Alhwich
Betty Clarke
Farhana Hajat
Mohamed Haji
Nazia Ahmed
Musa Lorgat
CEO
Administrator
Deputy CEO/Housing Support Team Leader
Housing Support Worker
Housing Support Worker
Housing Support Worker
Housing Support Worker {Maternity Cover)
Housing Support Worker
Property Officer

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Report of the trustees for the year ended 31 March 2024
The trustees present their report along with the financial statements of the charity for the year ended 31
March 2024. The financial statements have been prepared in accordance with the accounting policies set out
on page 20 and fully comply with the charity's constitution and applicable law.
Constitution and objects
One Roof Leicester IORL) is a charitable incorporated organisation (CIO) established under a constitution dated
18 June 2014 and has a registered charity no 1159018.
The objects of the charity are the prevention or relief of poverty in Leicester and Leicestershire by providing
support, advice and accommodation to homeless or socially isolated individuals or families, and by supporting
other voluntary, faith or community organisations working to prevent or relieve poverty.
In December 2022 the Members of the Charity changed the Charity's constitution from an Association Model
to a Foundation Model.
Organisation
The trustees who have senied during the period are set out on page 2. The number of trustees should be a
minimum of three and a maximum of twelve. New trustees are appointed by existing trustees. The trustees
meet regularly to discuss the business of the charity.
OR Trustee Induction
New trustees attend an induction meeting and are given an induction pack. This includes information on ORL
and other relevant document5 e.g. constitution, business plan, financial reports, minutes of previous trustee
meetings and access to training materials.

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
ORL Vision Mlssion, Aims, Values and Objectives
Our Vision
Eradicating homelessness through positively transforming the lives of people.
Our Mission
To support single people who are homeless in Leicester, to recover, reset and rebuild their lives in a safe and
stable home.
Our Values
We are compassionate
We are non-judgemental
We are person centred
Social objectives
Increase provision of high quality, temporary accommodation
Improve access to permanent accommodation
Enable integration into the community for people with housing issues
Reduce number of single people rough sleeping in Leicester
Ensure everyone has access to temporary accommodation regardless of eligibility
Delivery objectives
Provide temporary homes for people with low to medium support needs
Provide a robust and intensive l-l person-centred support package to all residents
Provide compassionate beds and support to excluded individuals
Provide ethical investment opportunities to the community
Business objectives
Develop partnerships with a range of stakeholders to provide expert service
Increase financial sustainability
Increase number of properties
Recruit additional staff and volunteers to support it5 ambition
Develop a portfolio of opportunities for volunteers to support ORL or befriend/ mentor residents

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Projects and Activities
Our key projects and activities for the year were as follows:
Accommodation
ORL homes
At ORL we offer temporary accommodation in shared houses to single people who are rough sleeping or
homeless. We provide accommodation in shared houses to people who are both eligible for benefits, housing
and employment, and those that have limited eligibility due to their residency status. Our partner agencies
identify individuals who meet ORL'5 criteria and refer them for a place in an ORL home. Each resident has their
own bedroom and they share communal spaces e.g. kitchen, bathroom, living rooms. ORL fully furnishes the
properties and ensures that the properties are maintained to a high standard.
Whilst in the home, each resident is supported by a Support Worker to help them to apply for benefits,
employment, training and eventually to move-on. Where residents are eligible for local authority housing, they
are supported to make an application and supported to bid on properties.
The homes we utilise are either owned by ORL or leased from ethical investors. Leased properties are provided
on a long-term lease either on peppercorn rent or significantly below market rates. ORL Homes creates the
opportunity for faith and community groups to support the people living in these houses. Volunteers from the
local community offer befriending and practical support to the residents in our homes. They regularly drop off
parcels of food, toiletries or cleaning products. These items support residents with no or limited income. Other
volunteers help with gardening which includes encouraging the residents to help with planting and growing
vegetables which they can use in their cooking. Volunteers also help with preparing a house ready for new
residents which includes cleaning, decorating and furnishing.
ORL Homes - Compassionate beds
ORL is committed to providing up to a third of bed spaces to individuals who are ineligible for benefit and
housing support (compassionate beds). Thi5 includes asylum seekers and EU migrants. Whilst on
compassionate bed each individual is given a room in a shared house at no cost to the resident. They are
provided with the same support as other residents so they can secure their residency status. Whilst occupying
compassionate bed space we provide a weekly subsistence payment, food parcel, and cost5 towards travel
and securing ID documents.
ORL Moves
ORL Moves ensures residents who are moving into their permanent home are fully supported. When
resident secures a new home, it is often unfurnished. To support our residents to create their 'forever home,
we help with decorating, fitting carpets, sourcing new and used furniture and household items. We are able to
secure most of the items through donations from volunteers and supporters. Other items such as cookers and
carpets are purchased using grant funding where available. Once the tenancy is secured, we pay the first
week's rent. We also support them with setting up utilities, change of address, registering with a medical
practice. The support we offer continues until the resident is fully ready for independent living.

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Winter Provision
From November 2023 to March 2024, we allocated five bed spaces within existing ORL Homes to offer winter
accommodation. In November 2023 we secured a grant from Leicester City Council to secure five B&B rooms
to provide additional winter beds for rough sleepers.
Emergency Accommodation
One Roof Leicester provides emergency B&B accommodation for rough sleepers throughout the year.
Referrals for B&B accommodation come from partner agencies and is offered for the following reasons:
Where a longer-term accommodation solution has been found however there is a delay in securing
the accommodation
The person is extremely vulnerable and sleeping on the streets would endanger their life
The referral is for a young person or female and there is no other accommodation provision
available
We are fortunate to have secured a good working relationship with three local B&Bs who offer us a reduced
rate and will go above and beyond for our residents who are vulnerable.
Food bank
In partnership with Graceworks, ORL provides weekly food parcels for ORL residents, individuals in emergency
accommodation and other vulnerable individuals. The food packs contain a range of fresh and non-perishable
food to ensure client5 can prepare healthy nourishing meals.
In July 2023 and January 2024 ORL received funds from Islamic Relief UK to provide additional food hampers to
local residents suffering from food poverty.

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Achievements. Impact and Outcomes
Accommodatlon
ORL Homes
ORL provided accommodation has increased to twelve properties. ORL purchased another property
taking ORL's property ownership to three. Six properties are on long term leases with the landlord
requesting a nil return on investment and three are provided by landlords on a reduced rent (below
market value).
Up to forty individuals can be accommodated in these properties; three homes are exclusively for
women who are homeless.
66 individuals have stayed at the properties during the year, totalling almost 14,000 nights of
accommodation
The average length of stay was 210 nights
Occupancy rate in ORL Homes remains high at 97%. The high occupation rate is due to the fast
turnaround of vacated rooms and ensuring repairs and renovations are carried out promptly
28 residents were supported to move on from an ORL property into social housing, private rented
sector, returned to family, to other homeless projects in Leicester or elsewhere in the country
During the year 15 residents were granted a compassionate bed space at nil cost as they had no
recourse to public funds INRPF) or were ineligible to work. These residents also received a weekly
compassionate payment/subsistence allowance. 2 of these 15 residents were granted residency status
whereby they became eligible for benefits and housing
20Yo of residents had their rent reduced or waived whilst they were suffering financial hardship
Residents in employment are charged an affordable rent
Residents have been supported by ORL housing support officers to access benefits, employment,
wellbeing courses, health services, debt advice and detox programmes
Our propertie5 have 5UPPOrt from neighbouring faith communities, and this includes regular donations
of food, toiletries and cleaning products
Maintenance and renovations have taken place to ensure ORL Homes are of a high standard
Move on Support
28 residents were supported to move from ORL Homes
15 residents were supported with moving into a new permanent tenancy. All 15 residents were
supported with preparing and furnishing their new homes
Support to create a new home included new carpets, purchasing electrical items including cookers,
fridges, kettles, toasters, irons. Supplying furniture including beds, sofas and providing soft furnishing
and cutlery and crockery.
Funding for furnishing homes for those ready for independent living was generated from donations
from volunteers/supporters and grant funding
Wlnter Provision
15 individuals were accommodated during the winter of 2023-2024
Of these six individuals were accommodated in ORL Homes and nine were accommodated in B&Bs

One Roof Leicester
Annual report and financlal statements for the year ended 31 March 2024
Of the nine individuals accommodated in B&B's, two were moved to an ORL Home, one wa5 moved
into a permanent home and six were moved to local authority emergency accommodation
Emergency Accommodation- B&B
During this period ORL provided B&B accommodation for 14 individuals
A total of 72 nights of B&B accommodation was provided
During the winter months ORL secured funding from Leicester City Council to offer five B&B bed
spaces
B&B accommodation was due to the vulnerability of the client or the weather conditions
Food bank
Every resident in an ORL Home received a weekly food parcel
In addition, referrals were received from local agencies requesting food parcels for their clients
4,000 food parcels were delivered to residents and non-residents
The partnership with Islamic Relief UK meant an additional 750 food parcels were delivered to partner
agencies to distribute to their clients. Recipients of these parcels included The Centre Project, Housing
Network and Afro Innovation Centre

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Support Work
The housing support team offer a range of support which has significantly increased in the past year.
The charts below highlights the wide range of support offered to ORL residents and the referrals made
to partner agencies
Support provided to residents
70
50
40
30
20
io
111
11
Refe*Tals rnade for residents
i)d￿r
Support provided to non-residents

One Roof Leicester
Annual report and financlal statements for the year ended 31 March 2024
People led approach
A key strength at One Roof Leicester is the opportunities we give to our residents and volunteers to influence,
change and re-design our services. We have a strong ethos of 'No decision about me without me, where we
develop services and action plans firmly based on individual collaboration with our residents.
Ours is a relatively small organisation with around 40 residents at any one time. So our service user
participation is built around individual relationship5, rather than surveys or large meetings. Every resident has
a close relationship with their key worker and progress is reviewed in weekly support team meetings, where
feedback from residents is regularly reviewed and acted on.
We use the PDSA- plan, do, study, act approach to support continuous improvement. An example of this is
the move-on support we provide. When we first started this support, it was extremely basic. We helped
residents to move into their new permanent homes with little thought about what they would need to furnish
it. When we saw that residents were struggling without the basics we started to apply for funding or asked
volunteers to donate furniture. We noticed that through this support the resident felt more secure. However
there were further gaps identified by residents, volunteers and the support team. Therefore, we now offer a
more extensive and tailored package which has resulted in residents being better able to maintain their new
homes as they are more settled.
The chart on the right shows the satisfaction rating that
we received from our existing and former residents on the
support they have received from ORL.
We also surveyed our volunteers, many of whom were
former night shelter volunteers. Whilst many miss the
social aspect of the night shelter, they overwhelmingly
supported the growth and development of ORL Homes.
Volunteers want more volunteering opportunities in ORL
Homes which we want to develop as part of our new
strategy.
00
95%
00
80%
Volunteers
ORL volunteers provided over 3,000 hours of their time
ORL has a group of active volunteers who support the charity with the following:
o Property maintenance
o Gardening
Food deliveries
Befriending residents
o Fundraising
Donations
Accounting services
Marketing and publicity
o Website development and maintenance
io

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Partnerships
We work in partnership with a wide range of organisations to ensure our beneficiaries get the most
appropriate sUPPOrt they need.
We have strong partnerships with a wide range of housing and homelessness agencies including
Leicester City Council Housing and Homelessness departments including the Outreach team and
Revolving Door team, Y support and advice project, British Red Cross, Afro Innovation Centre, The
Bridge Leicester, Open Hands, Help the Homeless and Triangle project, Homeless Mental Health,
Inclusion Health service and other homelessness services
We receive referrals for clients needing accommodation from LCC Outreach team, LCC Revolving
Doors, Y support and advice project, British Red Cross, Afro Innovation Centre and The Bridge Leicester
The British Red Cross and Afro Innovation Centre provide immigration and legal advice to residents
whilst we provide housing and support
The ORL Support and Housing Manager attends the weekly multi-Agency client support meetings, to
discuss concerns, challenges and pathways for rough sleepers
ORL is a member of Homeless Link, Housing Justice and NAACOM- the 'No Accommodation Network,
for destitute asylum seekers. Membership to these organisations provides ORL access to support,
training, resources, funding, networking and updates on developments in housing and homelessness
locally and nationally
The ORL CEO is on the Leicester Homelessness Charter Management Committee. The Charter brings
together local services, businesses, education and others who want to tackle homelessness in
partnership. The place on the management committee provides ORL with a good overview of local
service provision and local and national developments in housing and homelessness
The ORL CEO sits on the board at Homeless Link and is a member of their National Advisory Council.
This provides an opportunity to better understand the national homelessness landscape and en8age
with national campaign work
We continued to access pro-bono legal advice from Paul Hastings and Associates in London
ORL continued to access pro-bono accounts and payroll service from a local chartered accountant
We continue to receive pro-bono support for marketing and website development
Donations and Fundraising
ORL has been successful in being awarded grant funding from trusts, foundations and charities
enabling us to employ staff and plan, develop and deliver ORL activities
Grants from Islamic ReSief UK were awarded for providing accommodation and support for refugees
and asylum seekers and for providing 750 food parcels
Donations have been received from schools, churches, faith groups, local businesses and individuals
Donations via online giving platforms continued to provide a prompt and effective method for
receiving donations
Donations in kind by volunteers and local community/faith groups include gardening, maintenance
work, giving talks, food deliveries, providing toiletries, laundry service and much more.
li

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Training and Development
Staff and trustees regularly attend training events which helps to develop them and build ORL into a
stronger and more efficient organisation
Regular in-house training is undertaken to exchange ideas and Share good practice
Monthly reflective practice sessions are held for the whole staff team with trainee psychologists
Marketlng and Publicity
ORL social media is used to promote ORL'S work and achievements
Articles and features about ORL have appeared in:
o BBC East Midland News
BBC Radio Leicester
Central News
Radio Ramadan
Equality, Diversity and Inclusion
Equality, diversity and inclusion are central to the work of ORL and we have an Equality Opportunities policy
which is embedded in the organisation. ORL is committed to treating all people with dignity and respect,
valuing the diversity of all. We believe that for this policy to be successful, it is essential that everyone is
committed to and involved in its delivery. It is embedded in our policies, procedures, day-to-day practices and
external relationships. As a charity tackling social exclusion, inequality, discrimination and disadvantage our
commitment to EDI is demonstrated in our diversity of trustees, staff, volunteers and residents. We also
demonstrate this by giving individuals with lived experience of homelessness employment and volunteering
opportunities at ORL and designing services that are inclusive. ORL'S goal is to work towards a just society free
from discrimination, harassment and prejudice.
Plans for the future
The ORL trustees believe that to SUPPOrt people who are homeless into permanent accommodation and to
end rough sleeping we need to continue to develop.
Over the next year, we plan to:
Purchase another property
Develop a new city centre accommodation and support project
Continue to promote the ORL homes project to prospective investors
Continue and develop the support residents receive both by ORL staff and from local communities
Continue to collaborate with other organisations involved in tackling homelessness
Raise the profile of ORL to increase donations
Continue to train and develop Staff, volunteers and trustees
12

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Beneficiary Stories (Names have been changed to protect the identity of the individual)
Kulsum- 21 year old Female
Kulsum fled her country of origin with her brother claiming asylum in the UK. Their asylum claims were
assessed separately. Kulsum was dispersed into Home Office accommodation in Leicester, hundreds of miles
from her brother, effertively cutting her off from the only person she knew and felt safe with. In November
2023 she received a positive asylum decision, with 7 days, notice to vacate the accommodation.
She approached Leicester City Council's homelessness service for assistance. She was assessed as not priority
therefore told to find her own private rented accommodation. Kulsum had no income, no savings and had no
idea how to find accommodation.
She went to British Red Cross Refugee service for help, who referred her to us. We had no vacancies at the time
but it was winter so we accommodated Kulsum in a B&B. We appointed a sUPPOrt worker to Start addressing
Kulsum's needs. A Universal Credit application was made and we provided a weekly subsistence payment,
toiletries and food to help her survive until payments started. After two weeks a vacancy in one of our shared
houses became available so we were able to move her there, giving her stability and independence.
Her support worker submitted a housing application and showed her how to bid for properties. Kulsum
enrolled in college and her support worker advocated for and obtained a bus pass for her to be able to attend.
After a few months of bidding, Kulsum was offered a Housing Association bedsit. We supported Kulsum with
the viewing and sign-up process making sure she was happy with the flat and the local area. We worked with
her on managing her finances and paying bills so she could maintain her tenancy. As Ku15um had very little
income we paid the first week's rent, paid for carpets, bought her white goods (fridge freezer, cooker etcl and
fully furnished the flat, creating a new home ft)r Ku15um. Her support worker supported her to set up her
utilities and complete change of address.
Her support worker is still supporling her as Kulsum is still not able to fully talk about why she had to flee her
country therefore needs emotional support.
Mohammed - 59 year old Male
Mohammed came to this country nearly 20 years ago but still does not have residency status. Last year he
became homeless. He found work in Wales at a restaurant but they treated him like a slave, often working 16 or
17 hour Shifts. After a while he became very ill and had to have an operation on his stomach. He came back to
Leicester but still had nowhere to live. When Mohammed first became homeless he was rough sleeping in local
parks in Leicester. He was living on the streets in all weather and would often get very wet when it rained. He
didn't feel safe and in one instance his belongings were all stolen. He stayed on the emergency bed at the Dawn
Centre but only allowed in at 9pm and told to leave at 8am. During the day he would walk around or find
somewhere to sit. When a vacancy occurred a member of staff from the Dawn Centre referred him to One Roof
Leicester
We are currently accommodating Mohammed in a room in a shared house, we give him food and toiletries and
a weekly financial allowance. We also organi5ed a gym membership for him so that he would have the
13

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
opportunity to work out regularly and improve his general health and wellbeing. We are also working with his
solicitors to secure his residency status.
He now feels safe and is given the freedom to come and go, he has acce5S to a kitchen, laundry facilities and his
belongings are safe.
In Mohammed's words: 'this is the safest I felt in a long time. My support worker, Farhana helps me a lot and she
sorted out my gym membership which l use every day,.
14

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Financial Performance
Financial review
During the year ended 31 March 2024 the charity received income of £625,187 which includes grants of
£250,713, housing benefit income of £208,087, donations of £48,639 and a capital grant of £74,490.
Expenditure of £406,039 was incurred during the period. Overall, there was a surplus of £219,148 for the year
(operating surplus of £144,658 excluding capital grants).
The acquisition of a third residential property was completed during the year at a cost of £187k. The purchase
was funded by a capital grant of £75k from Leicester City Council, and charity reserves of £112k.
Reserves and investment policy
Overall reserves at 31 March 2024 were £873,756. These reserves include £442,820 held within the restricted
Fixed Asset fund. A detailed breakdown of reserves is provided in Note 5 of the financial statements. The bank
balance including investments at 31 March 2024 was £434,195 {2023: £393,938).
Reserves are maintained at a level that allows the charity to operate as a going concern for at least six months.
Excess reserves are directed to our Capital Fund for the purchase of additional properties and to our Major
Works Fund for major maintenance of existing properties.
During the year the charity deposited funds in an investment platform used by many charitable organisations.
This will enable the charity to achieve higher rates of return on its surplus funds. £121,000 was held in this
investment platform at 31" March 2024.
Public Benefit Statement
ORL activities are designed to meet its aims and objectives. We review our business plan and strategic plan
each year. This review helps u5 ensure our aims, objectives and actions remain focused on our stated
purposes. It also enables us to look at the key areas of our activities to ensure we have delivered to the
individuals and groups we are set up to support.
Our main activities and beneficiaries are described in this annual report. All our charitable work is undertaken
to further our charitable purposes for the public benefit. Our work is supported by appropriate policies,
procedures, guidelines and governance documentation. We have quality assurance systems in place and we
consult with staff, service users and volunteers to ensure we deliver and continuously improve our setvices.
We have referred to the Charity Commission's General Guidance on Public Benefit in the review of our work
presented in this report. The Charity believes it has demonstrated that it provides a public benefit through the
services it provides and the target groups which it seeks to support.
15

One Roof Leicester
Annual report and flnancial statements for the year ended 31 March 2024
Trustees, responsibilities in relation to financial statements
Law applicable to charities in England and Wales requires trustees to prepare financial statements for each
financial year which give a true and fair view of the charity's financial activities during the year and of its
financial position at the end of the year. In preparing those financial statements, the trustees are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards and statements of recommended practice have been
followed subject to any departure5 disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with
the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees and signed on its behalf by..
Eric Waweru
Chair
17th October 2024
16

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Independent examinerfs report to the Trustees of One Roof Lelcester
I report on the accounts of the charity for the year period ended 31 March 2024, which are set out on pa8es 18
to 23.
Respective responsibillties of trustees and examiner
The charity's trustee5 are responsible for the preparation of the accounts. The charitls trustees consider that
an audit is not required for this year under section 144 of the Charities Act 2011 {the Charities Act) and that an
independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the Charities Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under
section 145{5)Ibl of the Charities Act, and
to state whether particular matters have come to my attention.
Basis of independent examlners report
My examination was carried out in accordance with general Directions given by the Charity Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from the trustees concerning any such matters. The procedures
undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is
given as to whether the accounts present a 'true and fairf view, and the report is limited to those matters set
out in the statement below.
Independent examlnerfs statement
In connection with my examination, no matter has come to my attention:
11) which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with settion 130 of the Charities Act; and
to prepare accounts which accord with the accounting records and comply with the accounting
requirements of the Charities Act have not been met; or
{2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the
accounts to be reached.
Name:
Qualification:
Address:
Date:
Yunus Lorgat
Certified Accountant {ACCA)
58 Lancaster Street, Leicester, LE5 4GA
th
18 October 2024
17

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Statement of financial artivities for the year ended 31 March 2024
Notes Unrestricted Restricted Fixed Asset
Funds
Funds
Fund
Total
Total
2024
2023
Incoming resources
Capital grants
Grants
74,490
74,490
250,713 127,172
48,639
36,979
208,087 132,789
28,420
12,232
14,838
105
74,490 625.187 309,277
68,108
39,992
182,605
8,647
208,087
28,420
9,667
437,426
Donations
Housing benefit
Rental income
Other income
5,171
113,271
Total incoming resources
Resources expended
Charitable expenditure:
Salary costs
Housing/accommodation costs
Emergency accommodation costs
Office rent & service charges
IT & telephony
Travel, training & subsistence
Resident compassionate payments
Other operating costs
Depreciation
Total resources expended
33,575
135,541
116,115
26,474
1,800
5,984
1,749
14,257
24,046
169,116 145,346
116,115 105,230
26,474
13,196
15,886
17,692
8,417
9,836
5,037
3,994
14,257
17,157
41,340
29,699
9,397
9,397
5,652
9,397 406,039 347,802
14,086
2,433
3,288
17,294
70,676
325,966
Net income/(expendlture)
42,595
111,460
65,093 219,148 {38,525)
Tran5fer5 between funds
{112,739)
112,739
Net movement In funds
42,595
(1,279)
177,832 219,148 (38,525)
Reconciliation of funds:
Fund balances at l April
102,283
287,337
264,988 654,608 693,133
Net movement in funds
42,595
(1,279)
177,832 219,148 {38,5251
Fund balances at 31 March
144,878
286,058
442,820 873,756 654,608
All incoming resources and resources expended derive from continuing activities.
There are no other gains and losse5 Other than those recorded in the Statement of Financial Activities.
18

One Roof Leicester
Annual report and flnancial statements for the year ended 31 March 2024
Balance Sheet as at 31 March 2024
Notes
Total
Totsl
2023
2024
Fixed assets
Land & buildings
442,820
264,988
Current assets
Prepayments
Investments
Cash at bank
Total current assets
10,342
101,000
333,195
444,537
9,494
393,938
403,432
Current liabilities
Taxation and social security
Accruals
3,048
10,553
13,601
3,061
10,751
13,812
Total current liabilities
Net current assets
430,936
389,620
Net assets
873,756
654,608
Funds
Unrestricted funds
Restricted funds
Fixed asset funds
144,878
286,058
442,820
102,283
287,337
264,988
Total funds
873,756
654,608
th
Approved by the trustees on 17 October 2024 and signed on its behalf by:
Eric Waweru
Chair
19

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
Notes forming part of the flnanclal statements
l. Accounting policies
a. Accounting convention
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant note5 to these
accounts. The financial statements have been prepared in accordance with the "Statement of
Recommended Practice: Accounting and Reporting by Charities" preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021, and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102.
b. Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity. Restricted funds are subjected to restrictions on their expenditure imposed
by the donor or through the terms of a specific grant.
Incoming resources
All incoming resources are included in the statement of financial activities when the charity is entitled
to, and virtually certain to receive, the income and the amount can be quantified with reasonable
accuracy. The following policies are applied to particular categories of income:
Grants, where entitlement is not conditional on the delivery of a specific performance by the
charity, are recognised when the charity becomes unconditionally entitled to the grant.
Grants related to performance and specific deliverables are accounted for as the charity earns
the right to consideration by its performance.
Voluntary income is received by way of donations and is included in full in the Statement of
Financial Activities when receivable.
Investment income 15 accounted for in the period in which the charity is entitled to receipt.
Tax reclaims are accounted for in the period in which the charity is entitled to receipt.
The value of gifts in kind or any voluntary help received is not included in the accounts.
2. Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes VAT which
cannot be recovered and is reported as part of the expenditure to which it relates.
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to
pay out resources.
3. Capital grants and donations
Capital grants and donations are recognised in full when there is entitlement and are not deferred over
the life of the asset on which they are expended.
4. Tangible fixed assets
Assets Costing £5,000 or more are capitalised as tangible fixed assets and are carried at cost, net of
depreciation and any provision for impairment.
Where tangible fixed assets have been acquired with the aid of specific grants or donations, they are
included in the Balance Sheet at cost and depreciated over their expected useful economic life. Where
there are specific conditions attached to the funding requiring the continued use of the asset, the
20

One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
related grants are credited to a restricted fixed asset fund in the Statement of Financial Activities and
carried forward in the Balance Sheet. Depreciation on the relevant assets is charged directly to the
restricted fixed asset fund in the Statement of Financial Activities. Where tangible fixed assets have
been acquired with unrestricted funds, depreciation on such assets is charged to the unrestricted fund.
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each
asset on a straight-line basis over its expected useful life, as follows:
Freehold buildings 50 years
A review for impairment of a fixed asset is carried out if events or change5 in circumstances indicate
that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying
value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses
are recognised in the Statement of Financial Activities.
5. Llabilities
Liabilities are recognised when there is an obligation at the balance sheet date as a result of a past event,
it is probable that a transfer of economic benefit will be required in settlement, and the amount of the
settlement can be estimated reliably. Liabilities are recognised atthe amountthatthe charity anticipates
it will pay to settle the debt or the amount it has received as advanced payments for the goods or
services it must provide.
2. Grants recelvable
The amount receivable in the year comprises:
2024
2023
Leicester City Council
Islamic Relief
Garfield Weston
Lloyds Foundation
Department for Levelling Up, Housing & Communities
Mather Jamie
National Grid
Islamic Society of Britain
Edith Murphy Foundation
Other grants
JH Rausing
North West Leicestershire District Council
88,434
46,300
30,000
25,000
24,200
8,108
7,300
7,000
5,000
9,371
54,082
34,650
s,￿0
13,933
5,873
8,600
5,034
Total
250,713
127,172
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One Roof Leicester
Annual report and financial statements for the year ended 31 March 2024
3. Salary costs
2024
2023
Salaries & wages
Employer national insurance costs
Employer pension contributions
Total
158,207
8,157
2,752
169,116
137,357
5,893
2,096
145,346
No employees received emoluments greater than £60,000 during the year12022/23: nill.
4. Tangible fixed assets
Freehold Buildings
Cost
At I" April 2023
Additions during the year
At 31" March 2024
282,598
187,229
469,827
Depreciation
At I" April 2023
Charge for the year
At 31" March 2024
17,610
9,397
27,007
Net book value
st
At 31 March 2024
442,820
At 31" March 2023
264,988
Additions during the year relate to the acquisition of a residential property in Kempson Road, Leicester.
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One Roof Leicester
Annual report and financial ststements for the year ended 31 March 2024
5. Funds
Unrestricted
Funds
General Fund
Restritted Funds
Housing
Fund
Emergency Fixed Assets
Accommo-
Fund
Total
dation Fund
Balance at l April 2023
Incoming resources
Outgoing resources
Transfers between funds
Balance at 31 March 2024
102,283
284,420
113,271
407,919
{70,6761 (299,492)
(112,739)
280.108
2,917
29,507
(26,474}
264,988
654,608
74,490
625,187
19,3971 (406,0391
112,739
442,820
144,878
5.950
873,756
The General fund is an unrestricted fund that represents the funds which the Trustees are free to use in
accordance with the charitable object5.
The Housing fund is a restricted fund that represents funds received and expended in respect of ORL
housing properties.
The Emergency Accommodation fund is a restricted fund that represents donations and grants where
the donors require the funds to be utilised towards the charity's emergency accommodation services.
The Fixed Asset fund is a restricted fund that represents specific capital donations, grants and reserves
utilised towards the acquisition of fixed assets, net of the accumulated depreciation value of those
asset5.
Freely Available Reserves
The balance of the General Fund and Housing Fund represents the freely available reserves for the
charity. The sum of the General Fund and Housing Fund at 31" March 2024 was £425k. The trustees have
determined the designation of these freely available reserves as follows:
l.General reserve £203k- representing SO% i.e. 6 months of annual operating expenditure
2.Designated majorworks fund 50k- to fund potential future majorworks in owned/leased properties
3.Housing Capital fund £172k- to fund future house purchases
6. Trustee Remuneration & Related Party Transactlons
No trustee5 or members received any remuneration during the year.
No trustee or member of the charity had any personal interest in any contract or transaction entered
into by the charity during the period.
7. Members, liability
If the CIO is wound up, each member of the CIO 15 liable to contribute to the assets of the CIO such
amount {but not more than £1) as may be required for payment of the debts and liabilities of the
CIO contracted before that person or organisation ceases to be a member, for payment of the costs,
charges and expenses of winding up, and for adjustment of the rights of the contributing members
among themselves.
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