| Page | |
|---|---|
| Legal and Administrative Details | 3 |
| Trustees' Report | 4 - 10 |
| Independent Examiner's Report | 11 |
| StatementofFinancial Activities | 12 |
| BalanceSheet | 13 |
| Notes to the Financial Statements | 14 - 23 |
| Registered Charity | |||
|---|---|---|---|
| Number: | 1163220 | (E&W) | |
| Trustees: | Judith Dalton (Chair) | ||
| Tom Knight (Vice Chair) | |||
| Kevin Quinton | (Treasurer) | ||
| Dr Paul Clarkson | |||
| David Veal | |||
| James Brown | |||
| Administrative | |||
| Address: | SHILOH (ROTHERHAM) | ||
| 15 Station Road | |||
| Masborough | |||
| Rotherham | |||
| S60 1HN | |||
| Bankers: | CAF Bank | The Charity Bank Limited | |
| 25 Kings Hill Ave | Fosse House | ||
| Kings Hill | 182 High Street | ||
| WestMalling | Tonbridge | ||
| Kent | TN9 1 BE | ||
| ME19 4JQ | |||
| Kingdom Bank | |||
| Ruddington Fields Business Park | Nationwide Building Society | ||
| MereWay | Kings Park Road | ||
| Ruddington | Moulton Park | ||
| Nottingham | Northampton | ||
| NG116JS | NN36NW | ||
| Independent | |||
| Examiner: | Faye Hazlehurst FMAA T | ||
| Voluntary Action Rotherham | |||
| Community Accountancy | |||
| The Spectrum | |||
| Coke Hill | |||
| Rotherham | |||
| S60 2HX |
Shiloh (Rotherham) Trustees, Annual Report continued for the year ended 31 March 2023 Key Outcomes We capture outcomes for each guest over a period of 3-6 months, so some measurable changes in our guests who engaged with us in quarter 3 or 4 will be captured in the next financial year. Some key measureable outcomes achieved by our staff and volunteers this year include.. 268 guests had increased access to services by receiving helpladvice from external partners including Rolherham Council, NHS Mental Health, Housing Associations, DruglAlcohol Services and others. 4 guests were directly and indirectly supported to improve their accommodation status. 66 guests evidenced increased knowled e or skills in multiple subject areas through our education workshops 31 guests evidenced an improvement in their mentall h sical health & wellbein 27 guests reported an improvement in their resilience levels. Guest Feedback Some feedback from our guests over this last year includes.. °Shiloh have gone above and beyond in their support for me. When I came here I felt like I had no options at all, but you have given me hope. It's 1 OOQ/o down to you that I now have somewhere to live- thank you." "Words cannot describe what Shiloh have done for me. l am so grateful for the help and support they have given me to get back on my feel again. They all do a wonderful jobl Don't ever feel you are alone, cos Shiloh are here for you - don't suffer in silence like I did for way too longll "You helped me in so many ways, with food. the doctors and opticians and with housing. You were like family to me. I won't forget you. "I thought my situation was impossible, but somehow you found a way out for me. You made the impossible happen even in the slrangest of situations. You are extraordinary people doing an extraordinary job." Plans for the future We are now two years into a five year business plan, part funded by our biggest contrTbutor, the National Lottery Community Fund. Our aims are to improve our guests, housing status, resilience levels. health, skillslknowl8dge and increase their access to seNi¢es. We plan to continue providing seiceS both at our Support Centre and in the community, ensuring that help is available where people need it most. We have begun work on reviewing our strategic plan which, along with support from an external consultant, is helping us to reflect on our goals and the reSoUrS required to achieve them. So far the learning has been invaluable as we consider how Shiloh can become more sustainable in the future yet continue to meet Ihe great need in our town. We remain ambitious and hope that next year we will also see progress with plans to develop our own supported accommodation units. We are confident that Shiloh will continue to grow as an organisation while creating new and meaningful opportunities that will help bring about posits've ohange in the lives of our guests. Judy Dalton Chair of Trustees Page 9
Shiloh {Rotherham) Trustees, Annual Report continued for the year ended 31 March 2023 Reserves Policy The policy of the trustees is that Charity reserves shall be retained to safeguard the future running of the Support Centre. In the event of insufficient funds being available to resource the charity's activities, reserves will be held to cover staff redundancy costs and to enable a restructure so that an orderly wind down of the service can lake place. The Charity's Reserves Policy recommends that designated funds should be held to fund six months of unrestricted essential operating costs in order to meet unforeseen contingencies and to ensure that the charity can run efficiently and meet the needs of its beneficiaries. This is calculatèd together with potential redundancy to be £67,785 The trustees would like to increase Ihe balance of unrestricted funds over the next 12 monlhs so that we are able to implement our business plan and develop our activities in a planned and sustainable way. Our aim is to safeguard the future of the charity and lo bring about maximum benefit for people who are homeless or at risk of homelessness. Shiloh Rotherham's total unreslricted and designated reserves stand at £327,781. In summary.. £67,785 designations for unforeseen contingencies and winding down costs including redundancies £15,000 designated for building work and maintenan. £130,000 designated to resource the future development of the accommodation units £114,996 general reserves to meet unforeseen contingencies and resource future developmenl The trustees declare that they have approved the above report Signed on behalf of the trustees Signed: Date.. 1023 Print Name.. L//A/ LI i 7C)l/ Trustee Page 10
Independent examiners report to the trustees of Shiloh (Rotherham) I report to the charity trustees on my examination of the accounts of Shiloh (Rotherham) {"the Charity") for the year ended 31 March 2023. Responsibilities and basis of report As the charity trustees of Shiloh (Rotherham) you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act). I report in respect of my examinalion of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the application Directions given by the Charity Commission under section 145(5){b) of the 2011 Act. Independent examiner's statement Since the Charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Association of Accounting Technician, which is one of the listed bodies. I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect.. 1 . accounting records were not kept in respect of the Charity as required by section 130 of the Act., or 2. the accounts do not accord with those records., or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set oul in the Charities {Accounts and Reports} Regulations 2008 other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an Independent examination. I have no concerns and have come across no other matters in connection wilh the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Date.. I 11111023 Faye Hazlehurst FMAAT Voluntary Aclion Rotherham Ltd Community Accountancy The Spectrum, Coke Hill Rotherham S60 2HX Page11
Shiloh {Rotherham> Statement of Financial Activities for the year ended 31 March 2023 2023 2023 Unrestrlcted Restricted 2023 Total 2022 Total Incomlng resources Donations and legacies Income from charitable activites Income from trading activities Investment income Other income 80,309 27,250 15,482 1,810 80,309 164,918 192,168 15,482 1,810 45,985 239,625 27,773 589 8,307 Total income 124,851 164,918 289,769 322,279 Resources expended Expenditure on charilable aclivite< 6 Expenditure on raising funds Total expenditure 50,097 3,253 160,698 210,795 3,253 205,525 6,959 53,351 160,698 214,048 212,484 Net incomelexpenditure 71,501 4,220 75,721 109,795 Transfer between funds Total funds brought fOard 256,280 55,009 311,289 201,494 Totsl funds carried fonvard 327,781 59,229 387,010 311,289 The Statement of Financial Activities includes all gains and losses recognised il he yoar. The activities of the charity are classed as continuing. Page 12
Shiloh (Rotherham) Balance sheet as at 31 March 2023 2023 2022 Fixed assets Tangible fixed assets Total flxed assets 2,300 2,300 5,044 5,044 Current assets Debtors Cash at the bank and in hand 1,882 391,095 2,969 309,736 Total current assets 392,977 312,705 Current Liabilites Creditors (amounts falling due within one year) 10 (8,267) (8,267) (6,460) (6,460) Net current assets 384,710 306,245 Net assets 387,010 311,289 Represented by: Unrestricted funds Designated funds Restricted funds 114,996 16 212,785 17 59,229 387,010 105,780 150,500 55,009 311,289 Total funds Approved by the trustees and signed on their behalf by.. Signed.. Date.. Print Name.. Trustee Page13
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 Accounting policies 1 Basls of preparation The financial statements have been preparèd in accordance with Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 20191 (Charities SORP IFRS102)l and the Companies Act 2006. The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially reGognised at historical cost or transaGlion value unless olhemise stated in the relevanl aG¢ounting policy nole{s). Going Concern Note The financial statements have been prepared on a going concern basis. The trustees have considered the level of funds held and the expected level of income and expenditure for the 12 months following the authorising of these financial slalements and consider the going concern basis appropriate. Incoming ResourGes All material incoming resources have been included in the Statement of Financial Activities when the charity is entitled to the income, when any performance conditions attached are met, when it is probable that the income will be received and when the amount can be measured reliably. Income from government and other grants, whether'capital, grants or'revenue, grants, is recognised when the charity has entitlement to the funds, any performan onditions attached lo the grants have been mel, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Grant income is deferred if the period thé monies relate to is specified or indicated by the funder. Donations and legacies are accounted for when they are receivable. Resources Expended All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and aGcordingly resour$ expended are shown gross of irrecoverable VAT. Tangible fixed assets All items of Gapital expenditure below £1,000 are written off as incurred. Depreciation has been calculated to write down the cost or valuation, less estimated residual value, of all tangible fixed assets over their expected useful lives on a straight line basis. Page 14
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 Cash and cash equivalents Cash and cash equivalents comprise cash on hand and all deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Trade debtors Trade debtors are amounts due from customers for services performed in the ordinary course of business. Trade creditors Trade creditors are obligations to pay for goods or setvices that have been aGquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, lo defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for al least twelve months after the reporting dale, they are presented as non-current liabilities. Funds Incoming resources that may be applied for the charities general purposes are treated as unrestricted incoming resources and are credited to the unrestricted funds. Where a donation or grant is required to be used for a specific purpose, the amount concerned is treated as restricted income and is credited to the appropriate restricted fund. Pensions The organisation has a defined contribution pension scheme for all employees. Pension costs Gharged to the Statement of Financial Activities represent the contributions payable by the charity in the year. Tax The charity is éxempt from corporation tax on income from its charitable activities. Page 15
Shiloh (Rotherham) Notes to the financial $tatements for tha year onded 31 March 2023 Analysis of Income Unrestrict¢d Re$trieted fund fund Total 2023 Total 2022 2 Donations and legacles Donations Gift aid and other giving Goodwill 76,331 760 3,218 80,309 76.331 760 3,218 80,309 34,475 5,Q62 6,447 45,985 Total 2022 45,985 45,985 Unrestricted Restricted fund fund Total 2023 Total 2022 3 Income from Charitable A¢tivltle8 Grants.. Arnold Clark Community fund Leeds Building Society Lloyds Bank Foundation England & Wales Church Urban Fund The National Lollery Community fund Hilden Charitable fund Nationwide Building Society Poslcode Neighbourhood Trust South Yorkshire Community Foundation Social Investment Business Truslhouse Charitable Foundalion Voluntary Action Rotherham - Open Arms Voluntary Action Rolherham - COMF Voluntary Action Rolherham Ltd Help the homeless The Big Lottery fund - Awards for All 1,000 10,000 1,000 10,000 27,250 18,334 97,455 1,000 890 25,000 6,666 100,047 4,000 32,520 20,000 4,255 20,DOO 10,DOO 10,000 27,250 18,334 97,455 10.000 10,000 6,912 977 10.240 6,912 977 10,240 3,207 2,040 164,918 192 168 239 625 Total 2022 214,625 239 625 Unrestrlcted Restricted fund fund Total 2023 Totsl 2022 4 In¢ome from trading activities Sale of donated goods 15,482 Total 2022 27,773 27,773 Pag8 16
Shiloh {Rotherham) Notes to the flnanclal statements for the year ended 31 March 2023 s other Income Unrestricted Restrlcted fund fund Total Total 2022 2023 Net book value recognition 8,307 8,307 Total 2022 8.307 8,307 Analysis of expenditure Unrestricted fund Rgstricted fund Total 2023 Total 2022 6 Cost of Charltable Activitie8 Wages & Salaries Sessional workers Guest activities Bank charges Advertising Consultancy Conference and meetings Emergency Fund Equipment Food and consumables Rapid Housing Assistance Insurance Legal & Professional fees Recruitment Payroll & DBS costs Printing, Postage & Stationery Repairs and maintenance Staff training & expenses Subscriptions & membership$ Telephone and internel Utilities & refuge collection Volunteer traininglexpenses Misc. expenses Depreciation 11 41,942 1,214 115,729 762 4.131 84 1,169 157,671 1,976 4,131 84 1.569 153,548 661 7,233 109 3,073 605 354 59 4,630 7,737 400 818 173 2,039 8,895 2,456 1,650 1,150 156 812 1,427 4,405 3,496 2,641 2,445 5,539 720 818 173 2,518 12,113 2,456 1,650 1,250 156 812 1,427 4,405 3,496 2,641 2,445 5,539 720 480 3,218 1.563 1.900 1,137 1.249 270 6,187 2,142 2,230 1.950 5,335 131 159 3,263 205.525 100 2,743 50,097 2,743 210,795 160,698 Total 2022 22.389 183 136 205,525 Unrestrlcted Restricted fund fund Total 2023 Totsl 2022 7 Cost of raising fund8 Ebay postage & packaging Paypal fees Advertising 2.925 328 2,925 328 6,070 47 6,959 3,253 3,253 Total 2022 6,912 47 6,959 P8gè 17
Shiloh (Rotherham) Notes to the financial statements for the year ended 31 March 2023 8 Tangible fixed assets Furniture ICT Kilchen fixtures & fittings equipment equipment Total Cost or valuation: as at 1 April 2022 Additions Disposals as at 31 March 2023 2,700 1,407 4,200 8,307 2,700 1,407 4,200 8,307 Depreciation at 1 April 2022 Disposals Charge this period as at 31 March 2023 900 963 1,400 3,263 900 1,800 444 1,407 1,400 2,800 6,007 Net book valu8 at 31 March 2023 900 1,400 2,300 Nèt book value at 31 March 2022 444 2023 2022 9 Debtors Prepayments Accrued incom8 Other debtors 1,468 929 2,040 414 1,882 2,969 10 Creditors Accruals Trade creditors Paypal control account PAYE liabilities 2,274 2,975 1,079 1,939 8,267 1,367 2,058 1,011 2,024 6,460 11 Staff Costs Total Total Salaries Employers National Insurance Employers allowance Pension costs 143,036 11,485 15,000) 8,150 157,671 139,375 10,129 (4,000) 8,044 153,548 No employee received emolyments of more than £60,000. The average number of employess during the year was 7 (2022.. 8). Page 18
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 12 Net assets by fund 2023 Unrestricted Restricted Funds Funds Total 2023 Fixed assets Current assets Current liabilities 2,300 328,323 2,842) 327,781 2,300 392,977 {8,267 387,010 64,654 (5,425) 59,229 2022 Unrestricted Restricted Funds Funds Total 2022 Fixed assets Current assets Current liabilities 5,044 253,397 2, 761 256, 280 5,044 312.T05 6.460 311,289 59,308 4,299 55,009 13 Trustees, remuneration, benoflts and expenses During the year 1 trusteee (2022.. none) received expensés amounting to £8 {2022.' £nil). 14 Related party transactions Judy Dalton (trustee} is also a trustée of Voluntary Action Rotherham {VAR) the Independent examiners organisation. The charity has received 3 small grants from VAR amounting to £18,129. All grants distributed are decided via an independent panel which exlcudes trustees. Kevin Quinton (trustee) is an employee of a group that uses space from the charity and contributes at the comm8rcial rate to the building & utility costs. The trustees consider there were no other related party transactions during the year (2022.. none). 16 Independent examination and accountancy services During the period, the cost of the indep8ndent examination and accounlancy servicès was £1,25012022 £1,150). Page 19
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 16 Movemènt in funds Designated Funds The charity have taken the decision to designate a sufficient proportion of the charity's unrestricted reserves for the following purposes.. Opening Incoming Expended Transfers Closing Balance Resources Resources Balance Building maintenance Accommodation units Reserves 15,000 80,000 55,500 150,500 15,000 50,000 130,000 12,285 67,785 62,285 212,785 A sum of £15,000 has been designated for building Mainlenan and potential repairs to the roof of the premises. A sum of £130,000 has been designated to resource the future development of the accommodation units. A further £67,785 has been designated lo cover reserves that would be used in the event of loss of funding. This value covers 4 months wind down costs and potential redundancy payments.
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 Openlng Incomlng Expended TTan$fer8 Closing Balance Resources Resources Balance 17 Re$tricted Funders The Big Lottery Community Fund The Big Lottery- Awards for All Voluntary Action Rotherham Ltd Truslhouse Charitable Foundation Postcode Neighbourhood Trust Social Investment Business Nationwide Building Society Hilden Charitable Fund Church Urban Fund Voluntary A¢lion Rolherham - Open Arms Voluntary Action Rolherham - COMF Arnold Clark Community Fund Leeds Building Society 97,455 10,000 10,240 97,455 10,000 4,974 3,978 2,457 6,034 3,403 32,520 4,000 9,244 2,457 6,034 13,403 12,109 4,000 11,290 112 3,594 1,000 10,000 20.411 18.334 6,912 977 1.000 10.000 164 918 160 698 7,044 6.800 2,617 10,000 59,229 2022 Openlng Incoming Expendgd Transfers Closing Balance Resources Resources Balancg Restricted Fund•rs Garfield Weston Foundation The Big Lollery Community Fund The Big Lollery- Awards forAII RMBC - via Voluntary Action Rotherham Ltd Rotherham Melropolilan Borough Council Voluntary Action Rolherham Ltd Truslhouse Ch8ril&ble Foundation Postcode Neighbourhood Trust Social Investment Business Nationwide Building Sociely South Yorkshire Community Foundation Co-operative Community Fund Hilden Chgrit8ble Fund Church Urban Fund Rotherham Silwell Rotary & Rotary striCt 1220 Help the Homeless Amold Clark Community Fund Leeds Building SoGiely 6,205 6.205 100,047 100.047 10,000 590 515 6.022 7.543 13.966 21.161 10,000 3,207 2.617 515 10,000 10,000 20,000 20,000 32,520 4,255 3.978 2.457 6.034 3.403 32.520 4, 564 4.255 1.283 1,283 4,000 6, 666 4.000 6.666 1,000 2,040 2,040 1,000 1,000 890 890 214 625 183, 183 I,ooo 23, 567 55.009 Page 21
Shiloh {Rotherham) Notes to the accounts for the year ended 31 March 2023 Restricted funds The National Lotte Communit Fund A grant from the National Lottery Community Fund to provide core funding to support services to empower and enable homeless adults to move towards independent living. The Bi Lotte Awards for All A grant from Awards for All England for salaries and on costs of front line staff to deliver our range of support services lo homeless adults. Voluntar Action Rotherham Ltd A grant from Voluntary Action Rotherham to provide services to homeless adults that boost their mental health and wellbeing. Volunta Action Rotherham - COMF A grant from RMBC via Voluntary Action Rotherham to support our advice, guidance and training sessions at our outreach locations. Voluntar Action Rotherham - O en Arms A grant from Voluntary Action Rotherham to support our in house training sessions to improve the health and wellbeing of our guests. Trusthouse Charitable Foundation A grant from Truslhouse Charitable Foundation for the salaries and on costs of front line staff to deliver our range of support services to homeless adults. Postcodè Nei hbourhood Trust A grant from Trusthouse Charitable Foundation for Ihe salaries and on costs of front line staff to deliver our range of support seNices to homeless adults. Social Investment Business A grant from Social Investment to develop social enterprise projects to help diversify our income base. Nationwide Buildin Societ A grant from Nationwide Building Society for the salaries and on costs of front line staff to deliver our range of support services to homeless adults. Hidden Charitable Fund A grant from the Hilden Charitable fund for the Gore costs in delivering our range of support services to homeless adults. Church Urban Fund A grant from Nationwide Building Society for the salaries and on costs of front line staff to deliver our range of support services to homeless adults. Page 22
Shiloh (Rotherham) Notes to the accounts for the year ended 31 March 2023 Restrlctèd funds continued Arnold Clark Communit Fund A grant from the Arnold Clark Community Fund to resource our front line services with particular focus on Catering services and food provision Leeds Buildin Societ A grant from Leeds Building Society for the core costs in delivering our range of support services to homeless adults.