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2025-03-31-accounts

SHILOH ROTHERHAM REGISTERED CHARITY NUMBER 1163220 Shiloh Rotherham A place of support TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

INDEX

Page
Legal and administrative information 1
Trustees' annual report 2 - 11
Independent examiner's report 12
Statement of financial activities and income and expenditure account 13
Balance sheet 14
Notes to the financial statements 15 - 23

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Name and principal address SHILOH (Rotherham)
15 Station Road
Masborough
Rotherham
S60 1HN
Charity number 163220
Trustees Judith Dalton (Chair)
Tom Knight (Vice Chair)
Kevin Quinton (Treasurer)
Dr Paul Clarkson
David Veal
James Brown
Andrew Pickering - appointed Jan-25
Louise Allott - appointed Jan-25
Leadership team Sarah Smart - Chief Executive - from Nov-24
Stephen Wylie - Chief Executive - to Aug-24
Bankers The Co‑operative Bank P.L.C.
P.O. Box 101, 1 Balloon Street, Manchester, M60 4EP
CAF Bank Ltd
25 Kings Hill Avenue, Kings Hill, West Malling, Kent,
ME19 4JQ
The Charity Bank Limited
Fosse House, 182 High Street, Tonbridge, TN9 1BE
Kingdom Bank
Ruddington Fields Business Park, Mere Way,
Ruddington, Nottingham, NG11 6JS
Nationwide Building Society
Kings Park Road, Moulton Park, Northampton,
NN3 6NW
Accountants and independent examiners Tingle Ashmore Ltd
Chartered Accountants
Enterprise House, Broadfield Court, Sheffield, S8 0XF

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

The trustees of the charity present their annual report and the unaudited financial statements for the year ended 31st March 2025.

Structure, Governance and Management

Shiloh (Rotherham) is a Charitable Incorporated Organisation and has a Foundation Model Constitution as its governing document, which was adopted on 20 August 2015, amended on 8 April 2019.

Charitable activities, assets and liabilities of Shiloh Rotherham 1066577 were transferred on 1 October 2015. Shiloh (Rotherham) is registered with the Charities Commission (registration number 1163220).

Appointment of Trustees

Trustees are appointed for a term of three years by resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. Appointments of trustees will be made by application and interview, and subject to a suitable non-voting probationary period.

New Trustees undergo an induction which covers the history of Shiloh, our Mission and Values, the main policies, guidelines and working practices. Each trustee receives an induction pack which includes their role and responsibilities as trustees and includes information from the Charities Commission. They will also spend time in the Support Centre learning how services work on a day-to-day basis and meet staff, volunteers and guests.

Risk Assessment

The trustees have a risk management strategy, which is reviewed regularly and includes the principal risks and uncertainties the charity faces. The establishment of policies, systems and procedures to mitigate those risks identified and the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.

The work has identified that financial sustainability is always going to be a priority to avoid any financial risk to the charity. This is managed by a regular review of the charity's management accounts by our Financial SubGroup, together with a regular review of our fundraising strategy. Attention has also been focused on nonfinancial risks, including guest, staff/volunteer well-being and safety. Policies and procedures are in place to assist with these areas and staff/volunteer training is in place.

Organisational Structure

The Trustees form the management committee of the charity and are responsible for setting and reviewing the policies, finances and strategic direction of the charity. The Trustees delegate the day-to-day management of the organisation to the Chief Executive.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

Charitable Aims and Objectives

THE VISION

Our vision is for everyone to have a safe place to call home and to have the opportunity to live independently with a good quality of life.

OUR MISSION

Our mission is to support adults in Rotherham and surrounding communities who are homeless or at risk of homelessness and help them to plan for and realise a better future. The values of the Christian faith are at the heart of what we do. We believe that Jesus cared for those in need, and we want to do the same.

CORE VALUES

CURRENT SERVICES

Shiloh offers support to adults who are homeless or at risk of homelessness. We work alongside guests to help them plan for and realise a better future. We provide person-centred wrap-around services both at our Support Centre and via outreach services in the community.

Our focus is on providing advice, education, training, skills and mentoring to help adults (our guests) progress towards independent living. Our current activities include:

Drop-in Sessions

We work in partnership with key agencies to provide advice and support without appointment through 2 weekly drop-in sessions;

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

One to one support

Our progression team, of 4 staff members, helps our guests evaluate their situation to identify the steps they need to progress. Some immediate needs are met through direct provision, key work & advocacy, along with external referrals to partners. We also mentor & coach our guests to take an active role in achieving their goals, including taking personal responsibility where necessary. The aim is to empower guests to become more resilient to live independently.

Educational Workshops

We deliver small group sessions which provide key tools, knowledge & skills our guests need to plan for & realise their new future. The groups include:

Rapid Housing Support

We offer tailored support to help guests find new affordable accommodation that meets their needs. We offer emotional, practical and financial support to help them find a safe place to call home.

Outreach Services

Providing training and advice to residents at supported housing units to help them understand their housing move-on options. We also join with partners regularly to carry out early morning rough sleeper walks to offer support to anyone on the street.

Enterprise Project

We have a small eBay enterprise project which provides a volunteer pathway for our guests. Through the reselling of donated clothing items, we teach guests a range of skills as they help to sort, clean, prepare, photograph, catalogue, store, package, and ship donated clothing to customers all over the world.

SUMMARY OF ACHIEVEMENTS

This year has been one of continued change. In recent years, Shiloh has responded to a shifting landscape, characterised by increasing demand for our services, difficulty in retaining and recruiting staff and the ongoing pressures of a difficult economic environment.

Throughout these challenges, our focus has remained firmly on providing compassionate, practical, and tailored support to adults experiencing or at risk of homelessness.

We have worked diligently to make the most of our resources, ensuring that the support we provide is both impactful and sustainable. We have been able to maintain and develop key services that are vital to helping individuals overcome crisis and begin to rebuild their lives.

We continue to be grateful to our new and existing donors and supporters for believing in the work and ethos of Shiloh. Without their donations and grants, we could not have made the impact we did over the last 12 months.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

Key developments for our organisation this year are as follows:

Leadership and Staffing Update

This year marked a period of significant staffing changes, most notably with the recruitment of a new Chief Executive and Service Manager.

In June 2024, we welcomed our new Service Manager. She brings extensive and relevant frontline experience, having previously worked with individuals experiencing homelessness in Rotherham. Her earlier role as a prison officer provided her with valuable insight into supporting people with complex needs, and her compassionate, person-centred approach has already had a positive and stabilising effect on both our team and the guests we support.

In November 2024, Sarah Smart was appointed as our new Chief Executive, bringing with her over 20 years of experience in the charity sector. Her career includes several years spent overseas working with impoverished communities, refugees, and displaced individuals, alongside leadership roles in the UK, most recently as CEO of a women’s mental health charity in Sheffield. Sarah’s diverse and values-led background has equipped her well to guide Shiloh into its next phase of growth and development.

In her first few months, Sarah has prioritised strengthening the organisation’s long-term sustainability and impact. This has included a staff team restructure and the development of a comprehensive fundraising strategy. As part of this work, two new roles were created and successfully filled: Executive Assistant and Progression Support Worker. Additionally, after earlier recruitment challenges, we were pleased to appoint two new Progression Workers this year - further enhancing the capacity and resilience of our frontline services.

Access to Support and Initial Engagement

Throughout the year, we continued to provide a welcoming and accessible environment where adults could seek support and advice without the need for an appointment. Our Centre remained open Monday to Friday, from 8:30am to 4:30pm, during which individuals were able to call or visit in person to receive assistance. Requests for support commonly included:

For each request, our team carried out a triage needs-based assessment to determine the most appropriate course of action. We aimed either to address the individual’s needs directly or to facilitate a referral or signposting to relevant external agencies.

For many individuals, this initial contact with Shiloh marked the beginning of a longer-term support journey. Over the year, 496 unique adults received one-to-one support interventions through our Progression Team, reflecting our continued commitment to offering tailored and person-centred assistance.

Multi-Agency Drop-In Sessions – Our weekly multi-agency drop-in session continued to serve as a vital ‘onestop shop’ for adults requiring immediate access to external services.

This Wednesday session provided a safe, welcoming environment where individuals could engage with a range of partner organisations and access holistic support tailored to their needs.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

In addition to service provider engagement, the session offered access to essential facilities and activities, including food and drink, free internet, computer access, and informal learning opportunities.

Attendance remained steady throughout the year, with an average of between 30 and 35 guests attending each session. We continued our partnership with Dentaid, which enabled the delivery of 4 mobile dental clinics during the reporting period. In addition, we expanded our health-related support by introducing bloodborne virus testing in collaboration with The Hepatitis C Trust.

RMBC Homeless Team Drop-In Sessions

Our weekly joint sessions with Rotherham Metropolitan Borough Council (RMBC) continued to provide essential support to individuals experiencing a housing crisis. These sessions offered immediate access to both progressive support and core facilities in a welcoming, low-pressure environment. Sessions were held on Fridays, and attendance varied between 5 and 10 guests each week, allowing for more personalised interaction and in-depth support.

Over the reporting period, we delivered 50 sessions, during which we engaged with 228 unique individuals. Support provided through these sessions included housing advice and referrals, assistance with property bidding, advocacy, and access to essential practical provisions of food, showers, laundry facilities and clothing.

Rough Sleeper Engagement

During the year, we supported 107 individuals identified as rough sleepers. The support provided ranged from the distribution of essential practical provisions to in-depth housing advice and referrals to external agencies. Shiloh continues to serve as the primary point of contact in Rotherham for individuals experiencing street homelessness, ensuring we reach some of the most vulnerable members of our community.

In addition to centre-based engagement, we also conducted regular early morning outreach walks, in partnership with other local agencies, to locate and support those sleeping rough. These walks are scheduled monthly on Wednesdays to align with our multi-agency drop-in session, making it easier for individuals encountered during outreach to access same-day follow-up support.

Educational Workshops

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

Key Outputs

Key Outcomes

We capture outcomes for each guest over 3-6 months, so some measurable changes in our guests who engaged with us in the second half of the year will be captured in the next financial year. Some key measurable outcomes achieved by our staff and volunteers this year include:

The data presented above reflects outcomes achieved by individuals who engaged with our services regularly over a period of weeks or months. We recognise that this data may not capture the full range of positive outcomes our guests experience, especially for those who engage with us briefly or intermittently.

Often, as individuals make progress and their situations stabilise, they naturally disengage from our services. While this is a positive sign, it can make it difficult to stay in touch, particularly when changes such as new housing or updated contact details occur. We aim to understand the longer-term impact of our support by working closely with partner agencies who may continue to have contact with these individuals. However, our small specialist team do not have capacity to follow up directly with each and every guest who benefits from intervention after they have left our service.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

Case Study ‘Happy’

“I don’t know how to thank you! You have done more than enough for me, I am full of joy.”

Reason for Seeking Support at Shiloh

Happy approached Shiloh seeking practical assistance, particularly with housing. Lacking local connections and facing significant challenges due to a severe speech impediment, including stuttering, Happy’s confidence was greatly affected. Simple tasks such as making phone calls, approaching service providers, expressing his needs, and attending job interviews became nearly impossible for him.

Challenges Faced

The difficulties in communication made navigating the housing system particularly overwhelming. Happy also had a history of trauma - he had survived a knife attack while living in shared accommodation and, as a result, was adamant about never living in a shared house or room again. This greatly limited his housing options. Furthermore, his reliance on state support for shelter left him vulnerable. The uncertainty and instability of his situation exacerbated his speech difficulties and further diminished his confidence.

Support Provided by Shiloh

Recognising the significant barriers Happy faced, we focused on establishing a trusting relationship through active listening, emotional support, and encouragement. Our tailored assistance included:

We also facilitated a three-way discussion with the council to explore his eligibility for housing support. Unfortunately, the council determined he did not meet the criteria for assistance. While this outcome was disappointing, it became a turning point for Happy, motivating him to focus entirely on securing private accommodation.

Impact of Support

As his confidence grew, Happy took the initiative to work on improving his speech. He began using YouTubebased speech and language therapy videos and practised regularly. Over time, his speech improved significantly, and he now communicates with confidence and takes great pride in his progress.

Current Situation

With continued encouragement, Happy successfully secured a private rental and moved into his new home. To support his transition, Shiloh provided essential items to help him settle in. In gratitude, he sent a heartfelt message thanking us for the support he received. Moving forward, we will continue to monitor his progress and offer further assistance as needed. His journey is a powerful testament to resilience, self-improvement, and the transformative impact of tailored support in empowering individuals to regain control of their lives.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

PLANS FOR THE FUTURE

Strategic Direction and Fundraising Development

With the appointment of a new Chief Executive, the continued development of the housing and strategic plans mentioned in last year’s report has been temporarily paused. As noted earlier, Sarah’s initial focus has been on restructuring the staff team, including a full review of salaries and benefits. These efforts are aimed at building trust, increasing job security, and addressing the staffing instability that has impacted the organisation in recent years.

In parallel, a new Fundraising and Communications Strategy is being implemented. The 2025/26 budget includes provision for the recruitment of two part-time Fundraisers - one with a focus on grant applications, and the other bringing broader fundraising experience. A central priority of this strategy is to build sustainable and diversified income streams, as recent analysis of Shiloh’s income trends highlighted a significant reliance on grant funding. While this is common among similar-sized charities, we recognise the importance of redressing this imbalance to ensure long-term financial sustainability. As such, we are repositioning our fundraising efforts to actively develop income across the following donor categories:

Planned Initiatives for 2025 Include:

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

TRUSTEES' ANNUAL REPORT

Partnership Working

We will continue to take a proactive and strategic approach to developing new collaborative partnerships to identify and address any gaps in service provision. This involves not only maintaining strong relationships with existing partners but also seeking out new organisations across both the statutory and voluntary sectors whose work aligns with our mission. By building meaningful collaborations, we can strengthen our collective impact, improve service coordination, and ensure that individuals experiencing homelessness can access comprehensive and seamless support.

Developing Guest Engagement

In order to ensure that our services are truly meeting the needs of those we support, we are committed to deepening our engagement with guests through ongoing consultation and collaboration. In 2025-26, we will aim to introduce regular focus groups where guests can share their experiences, challenges, and suggestions for improvement to our service.

These groups will be facilitated in a safe, open environment, allowing us to gather direct feedback and make informed decisions. Additionally, we are focusing on co-production, where guests are actively involved in the design and delivery of activities. By empowering those who use our service to take an active role in shaping the support they receive, we aim to foster a greater sense of ownership, respect, and community, creating a culture where guests are not just recipients of services but co-creators of solutions to their challenges.

Across our service, we have continued to be a vital hub for individuals in crisis. Shiloh has once again shown commitment to ensuring that the most urgent needs are met with dignity and care, whilst taking meaningful steps to ensure our long-term sustainability. Our fundraising strategy, now a central focus, is designed to increase and diversify our funding streams. By broadening our income sources and strengthening relationships with donors, businesses, and philanthropists, we are working to build a more stable and sustainable foundation for our work. We also recognise the critical role of partnership working and are actively developing new collaborative relationships to support service delivery and help address gaps in provision.

Judy Dalton Chair of Trustees

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SHILOH ROTHERHAM TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE Y84R ENDED 31ST MARCH 2025 RT RgseNgs Pollcy The poI￿Y of the trustees is that Charity reserves shdl be rined to safeguard the future running of the Support Centre. In Ihe event of insuff￿lent ftjnds being avaIL4b￿ to resource the Charivs activities, reserves 11 be held to Cover staff reduTrJancy costs and to enable a r&8tructure so that an ordedy wind down of the service can take place. The Charty5 Reserves Polw reeommends that (nated furKts should be held to fund SLY months of unrestricted essenti￿ operating costs in ordw to meet unforeseen COntirKdenc￿ and to ensure th the chanty can run effKienlty and meet th8 ne&Js of ts beneficiarie& This is culated tQ3ethgr with potsntial redundancy lo be £81,969. The trustee8 wouFd Ike to increase the baknce of unrestri￿￿ funds overthe next 12 months so that ¥￿ are able lo implement our business plan and develop our athrtjes in a pL8nned and sustsinable way. Our aim 1$ to safeguard the future of the charty to bring aboui maximum tenefft for Peop￿ who are homeless or risk of homelessness. Shiloh ROt￿[ham'S total unrestrthd and d8signatwJ re50p￿ pre * ts yearnd £346.468. In Summary £81.969 £16.000 £130,000 £119,499 designations for restnthring & winding drjwn cost induding r￿undanci95. designations for buikjing ￿￿rkS and maintenance. designations to rewurce the fvture deMEh)pmenl of the a¢¢ommodatk)n units. general unrestri(aed reserves. Trustees. responslbllltles statement The trustees are responsible for preparir¥J the Trustegs. Annud Rep(￿￿ and the fmancial Statanents in cordance with applvble law and United Act￿nting Starthrds {Untted Kingdom GeneTalty Accepted Accounting PraCt￿e}. The law applicable lo charities in Eng￿r￿1 & Wales requires trustees to prepare financial statements for each financial year which gNe a true and fair Trriew of the state of affars of the charity and of the incoming resources and applution of resources of the charity forthat pericJ. In preparing these financial statement8. the Iru5tees are r8]uired lo.. select suitable accounting P)IK￿ and then applythem consistenty, observe the methods arKI principles in the CharÉtEs SORP 2019 (FRS 102). makejudgments and estimates thal are reasonable and prudent: stale whether applicabb xcounting Standards have been folbxed. SubJ"￿t to any material departures disclosed and èxplained in the financial statements: prepare the financial ststwnents on the gryng c(Y￿ern basis it 15 inappropriate to presume that the charity will continue in cyeration. The tru51ees are responsible for keeping prcw acC￿Jntln9 rttords that disclose v￿tt reasonable accuracy at 8ny time the linancial position ol the charty and enable thwn to ensu￿ lh the fi'nanci￿ sL2tements CoM￿Y wth the Charities Act 2011, the Charrbe$ IA¢courts and Rgportsl ReguLations 2008 and the provisions of the trust deed. They are Iso responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detect￿ of fraud and other irregukrittes. 03111190 The Annual R ortwas appro￿1 bythetrusteeson ........................... and signejj on thèir behaw by Kemn Quinton - Trustee Page11

SHILOH ROTHERHAM TRUSTEES ANNUAL REPORT AND UNAUDITED FIMNCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HIL THERHAM I report to the charity trustee$ on my examinali¢)n of the accounts of the charity forthe year endvAI 31st March 2025 which are set out on pages 13 to 23. Responsibilrties and basis of report As the charrty's trustees you ar8 responsbi b for the preparatw ofthe accounts in acoydance wth the requirements of the Chafitses Act 2011 (the Acfl. I reF4)rt in ¥e8Fect of my examination of the charitls aCc￿nts carried out under section 145 of the Act and in carrwng out my examinat¢on I have followed ail 4)pl￿ble Directions given by the Charity Comm[s$k￿ under seckn 145151(b} ofttrAcL Independent examins statement Sinc8 the charty's gros$ in¢orn8 8x￿ded £250.C(K) ￿AIr examiner must be 8 member of a tr>￿y listed in seclh)n 145 of the Act. I confim) that l am qualrfied to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales. which is one of the ltsted bcMJies. I have completed my examinati￿. I confimi that no materid matters have come to my attent￿n in onnection with the examinati￿ gmng me cause to believe that in any material respect.. ac¢ounting r￿ordS were not kept in respect of the chanty as required by secbon 130 of the Actr. or the accounts do not ￿0rd with those records; or the accounts do not compty with the applicable requirwnents concemirvJ the fcTh and ￿tent of accounts set out in the Charities (A￿oUnts and Reports) Regulations 2008 other than any requirement that the accounts wve a'true and fair viek which is not a matter conS￿ered as part of an independenl examinaticn. I have no concems and have come xrc6s no other matters in cL￿ne¢1￿ Vlith the examination to which attention should be draml in this rewt in order to enable a proFer understsnding of the accounts to be r&qched. Brendan Ashmore ACA Tingle Ashmore Ltd Chartered Accountants Enterpiise House Broadfidd Court Sheffidd S8 OXF PwJ& 12

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

STATEMENT OF FINANCIAL ACTIVITIES AND INCOME AND EXPENDITURE ACCOUNT

Unrestricted Restricted Total Total
funds funds funds funds
Notes 2025 2025 2025 2024
£ £ £ £
Income from:
Donations and legacies 2 32,287 - 32,287 42,746
Charitable activities 3 25,000 130,899 155,899 214,918
Other trading activities: 4 16,370 - 16,370 14,356
Investment income 10,966 - 10,966 7,295
______ _ _ _
Total income 84,623 130,899 215,522 279,315
______ _ _ _
Expenditure on:
Raising funds 5 1,553 - 1,553 3,018
Charitable activities 6 104,726 146,143 250,869 263,616
_ _ _ _
Total expenditure 106,279 146,143 252,422 266,634
_ _ _ _
Net (expenditure)/income for the year (21,656) (15,244) (36,900) 12,681
Total funds brought forward 368,124 31,567 399,691 387,010
_ ______ _ _
Total funds carried forward £346,468 £16,323 £362,791 £399,691
_
_		 __
____		 _
_		 _
_

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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SHILOH ROTHERHAM TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST IWICH 2025 &AL4NCE SHEET Notes 2025 2024 Fixed assets TangibEe assets 10 6,242 9.027 Current asset8 Debtors Cash at bank and on hand 11 4,250 2,244 1.497 404,37T 366,494 405.874 CredTtors- amounts fallir¥J due within one yaar 12 15.210 Net current assets 356.549 390,664 Net assets £362,791 £399,691 Charity funds General funds Designated fvnd¥ 13 13 119,499 226,969 136.C63 232,C61 Unrestri¢ted fvnds 13 368,124 Restrrted funds 14 16,323 31.567 Totsj funds 15 £362,791 £399.691 These financial ststements were approNEd and authorised for issue by the Board on ... and signed on their behaw by Kev Quinton Page 14

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies

(a) General information and basis of preparation

Shiloh (Rotherham) is a Charitable Incorporated Organisation registered in England and Wales. The address of the registered office is given in the charity information on page 1 of these financial statements.

These financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011, and UK Generally Accepted Accounting Practice.

The charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Going concern

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 statements and consider the going concern basis appropriate.

(c) Income

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 performance conditions attached to the grants have been met, 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 the monies relate to is specified or indicated by the funder.

Donations and legacies are accounted for when they are receivable.

Food and consumables donated in kind are recognised as goodwill income and in charitable expenditure when the charity is notified of the purchase.

(d) Expenses

All expenditure is included on an accruals basis and is recognised as a liability is incurred. The charity is not registered for VAT and accordingly resources expended are shown gross of irrecoverable VAT.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

1 Accounting policies (continued)

(e) Fixed assets and depreciation

All items of capital 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 as follows:

Furniture, Fixtures & fittings - 5 years CCTV & Intercom - 3 years

(f) 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.

(g) Debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.

(h) Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired 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, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

(i) Pensions

The organisation has a defined contribution pension scheme for all employees. Pension costs charged to the Statement of Financial Activities represent the contributions payable by the charity in the year.

(j) Taxation

As a charity, the organisation is exempt from tax on income and gains falling within the available tax exemptions to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

(k) 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.

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SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
2 Donations and legacies
Donations 23,388 - 23,388 34,717
Gift a(including gift aid) 1,558 - 1,558 1,537
Goodwill (NEC) 7,341 - 7,341 6,492
______ ___ ______ ______
£32,287 £- £32,287 £42,746
______ ___ ______ ______
______ ___ ______ ______
Total 2024 £42,746 £- £42,746
______ ___ ______
______ ___ ______
3 Income from charitable activities
Grants:
Church Urban Fund - 38,537 38,537 32,400
Feoffees - 1,500 1,500 1,550
Homeless Link - - - 8,700
Leeds Building Society - - - 12,000
Lloyds Bank Foundation England & Wales 25,000 - 25,000 25,000
Marcegaglia - - - 1,000
Nationwide Building Society - - - 4,878
RMBC - - - 1,986
RMBC Community Leadership Fund - - - 400
RMBC Violence Reduction Unit - 2,989 2,989 9,167
Cycling UK - - - 2,000
The National Lottery Community fund - 87,873 87,873 92,777
The National Lottery Community CLF - - - 12,320
Voluntary Action Rotherham - CCG - - - 10,240
Voluntary Action Rotherham - People in need - - - 500
______ _ _ _
£25,000 £130,899 £155,899 £214,918
______ _ _ _
______ _ _ _
Total 2024 £25,000 £189,918 £214,918
______ _ _
______ _ _
4 Income from other trading activities:
Sale of donated goods 9,710 - 9,710 14,356
Room rental 6,660 - 6,660 -
______ ___ ______ ______
Sale of donated goods £16,370 £- £16,370 £14,356
______ ___ ______ ______
______ ___ ______ ______
Total 2024 £14,356 £- £14,356
__
____
__
____

Page 17

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

Unrestricted Restricted Total Total
funds funds funds funds
2025 2025 2025 2024
£ £ £ £
5 Cost of raising funds
eBay postage & packaging 1,251 - 1,251 2,821
PayPal fees 132 - 132 17
Advertising 170 - 170 180
_____ ___ _____ _____
£1,553 £- £1,553 £3,018
_____ ___ _____ _____
_____ ___ _____ _____
Total 2024 £3,018 £- £3,018
_____ ___ _____
_____ ___ _____
6 Expenditure on charitable activities
Wages & Salaries 31,166 136,486 167,652 159,582
Sessional workers 8,361 2,588 10,949 10,949
Guest activities 3,588 456 4,044 9,605
Bank charges 69 - 69 67
Advertising 3,756 960 4,716 7,111
Consultancy 950 833 1,783 3,992
Conference and meetings - - - 610
Guest Support Fund 2,443 - 2,443 3,600
Equipment 2,081 - 2,081 5,222
Food and consumables 10,947 1,399 12,346 14,138
Insurance 1,599 300 1,899 1,585
Legal & Professional fees 2,780 - 2,780 1,430
Recruitment 2,850 - 2,850 3,168
Payroll & DBS costs 1,303 - 1,303 806
Printing, Postage & Stationery 1,884 - 1,884 2,286
Repairs and maintenance 5,690 - 5,690 20,554
Staff training & expenses 4,595 - 4,595 2,193
Subscriptions & memberships 5,370 1,037 6,407 5,543
Telephone and internet 3,009 363 3,372 2,610
Utilities & refuse collection 9,294 1,721 11,015 6,179
Volunteer training/expenses 206 - 206 86
Depreciation 2,785 - 2,785 2,300
_ _ _ _
£104,726 £146,143 £250,869 £263,616
_ _ _ _
_ _ _ _
Total 2024 £46,036 £217,580 £263,616
__
____		 _
_		 _
_

Page 18

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

2025 2024
£ £
7 Analysis of staff costs, trustee remuneration and expenses, and the cost
of key management personnel
Salaries 154,388 145,830
Employer's national insurance 11,620 11,111
Employment allowance (5,000) (5,000)
Employer's pension contributions 6,644 7,641
_ _
£167,652 £159,582
_
_		 _
_

No employees received total employee benefits in excess of £60,000 in either year. The average number of staff employed was 8 (2024 - 7).

The key management personnel of the charity comprise the Trustees and the Chief Executive. The total employee benefits of the key management were £37,763 (2024 - £41,445).

The trustees were not paid nor received any other benefits from employment with the charity in either year. No expenses were reimbursed to trustees in either year.

Judy Dalton (trustee) is also a trustee of Voluntary Action Rotherham (VAR). The charity received small grants from VAR in 2024 totalling £10,740. No grants were received in 2025. All grants distributed are decided via an independent panel which excludes trustees.

Kevin Quinton (trustee) is an employee of a group that uses space from the charity and contributes at the commercial rate to the building & utility costs.

The aggregate total of donations received without conditions from trustees in the year was £506 (2024 £1,086).

The trustees consider there were no other related party transactions during the year (2024: none).

During the period, the cost of the independent examination and accountancy services was £1,880 (2024 £1,250).

Page 19

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

10 Tangible fixed assets
Furniture
Fixtures ICT Kitchen CCTV &
& Fittings equipment equipment Intercom Total
£ £ £ £ £
Cost
As at 1st April 2024
and at 31st March 2025 4,379 1,407 4,200 7,348 17,334
_____ _____ _____ _____ ______
Depreciation
As at 1st April 2024 2,700 1,407 4,200 - 8,307
Charge for the year 336 - - 2,449 2,785
_____ _____ _____ _____ _____
As at 31st March 2025 3,036 1,407 4,200 2,449 11,092
_____ _____ _____ _____ _____
Net book value
As at 31st March 2025 £1,343 £- £- £4,899 £6,242
_____ ___ ___ _____ _____
_____ ___ ___ _____ _____
2025 2024
£ £
11 Debtors
Trade debtors 3,360 -
Prepayments 890 1,497
_____ _____
£4,250 £1,497
_____ _____
_____ _____
12 Creditors - amounts falling due within one year
Trade creditors 4,018 9,123
Taxation and social security 3,032 2,625
PayPal Credit control account - 1,079
Accruals 2,895 2,383
_____ ______
£9,945 £15,210
_
___		 __
____

Page 20

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

SHILOH (ROTHERHAM)

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

13 Analysis of charity's unrestricted funds

Balance at Movement in resources Movement in resources Transfers Balance at
1st April Incoming Outgoing 31st March
2024 2025
£ £ £ £ £
Unrestricted funds:
General funds 136,063 84,623 (106,279) 5,092 119,499
Designated funds:
Building maintenance 15,000 - - - 15,000
Accommodation units 130,000 - - - 130,000
Reserves 87,061 - - (5,092) 81,969
_ ______ _ _____ _
Total unrestricted funds £368,124 £84,623 £(106,279) £- £346,468
_
_		 __
____		 _
_		 _
___		 _
_

A sum of £15,000 has been designated for building maintenance 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 £81,969 has been designated to cover reserves that would be used in the event of loss of funding. This value covers 6 months wind down costs and potential redundancy payments

Prior year comparison:

Prior year comparison:
Balance at Movement in resources Transfers Balance at
1st April Incoming Outgoing 31st March
2023 2024
£ £ £ £ £
Unrestricted funds:
General funds 114,996 89,397 (49,054) (19,276) 136,063
Designated funds:
Building maintenance 15,000 - - - 15,000
Accommodation units 130,000 - - - 130,000
Reserves 67,785 - - 19,276 87,061
_ ______ ______ ______ _
Total unrestricted funds £327,781 £89,397 £(49,054) £- £368,124
_
_		 __
____		 __
____		 __
____		 _
_

Page 21

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

14 Analysis of charity's restricted funds

Analysis of charity's restricted funds
Balance at Movement in resources Balance at
1st April Incoming Outgoing 31st March
2024 2025
£ £ £ £
Church Urban Fund Positive Pathways 7,973 38,537 (31,484) 15,026
Feoffees - 1,500 (1,500) -
Homeless Link 2,875 - (1,578) 1,297
Leeds Building Society 12,000 - (12,000) -
Marcegaglia 629 - (629) -
RMBC Violence Reduction Unit - 2,989 (2,989) -
The National Lottery Community Fund -
Reaching Communities		 - 87,873 (87,873) -
VAR CCG Mental Health Grant 8,090 - (8,090) -
______ _ _ ______
Total restricted funds £31,567 £130,899 £(146,143) £16,323
__
____		 _
_		 _
_		 __
____

Purpose of restricted funds:

Church Urban Fund - A grant for the salaries and on costs of front line staff to deliver our range of support services to homeless adults.

The Feoffees of the common lands of Rotherham - A grant to provide educational workshops. Homeless Link - A grant to pay for a consultant to develop a work plan & business plan for providing supported accommodation. Also includes some staff management time

The Leeds Building Society - A grant for the core costs in delivering our range of support services to homeless adults.

Marcegaglia - A grant to provide emergency pack for homeless adults.

RMBC - Violence Reduction Unit - A grant to resource our frontline services and provide educational workshops

The National Lottery Community Fund - Reaching Communities - A grant to provide core funding to support services to empower and enable homeless adults to move towards independent living Voluntary Action Rotherham - CCG - A grant to provide services to boost adults mental health and wellbeing.

Page 22

SHILOH (ROTHERHAM)

TRUSTEES ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

NOTES TO THE FINANCIAL STATEMENTS

14 Analysis of charity's restricted funds (continued)

Prior year comparison:

Prior year comparison:
Balance at Movement in resources Balance at
1st April Incoming Outgoing 31st March
2023 2024
£ £ £ £
Restricted funds:
Church Urban Fund Positive Pathways 7,044 32,400 (31,471) 7,973
Feoffees - 1,550 (1,550) -
Homeless Link - 8,700 (5,825) 2,875
Leeds Building Society 10,000 12,000 (10,000) 12,000
Marcegaglia - 1,000 (371) 629
Nationwide Building Society 20,411 4,878 (25,289) -
RMBC - 1,986 (1,986) -
RMBC Community Leadership Fund - 400 (400) -
RMBC Violence Reduction Unit - 9,167 (9,167) -
Cycling UK - 2,000 (2,000) -
The National Lottery Community Fund -
Award For All		 10,000 - (10,000) -
The National Lottery Community Fund -
Cost of Living Fund		 - 12,320 (12,320) -
The National Lottery Community Fund -
Reaching Communities		 - 92,777 (92,777) -
VAR CCG Mental Health Grant 4,974 10,240 (7,124) 8,090
VAR Open Arms 6,800 - (6,800) -
VAR People in need - 500 (500) -
______ _ _ ______
Total restricted funds £59,229 £189,918 £(217,580) £31,567
__
____		 _
_		 _
_		 __
____

15 Analysis of net assets between funds Total funds are invested as follows

Total funds are invested as follows
General Designated Restricted Total
funds funds funds funds
£ £ £ £
Tangible fixed assets 6,242 - - 6,242
Net current assets 113,257 226,969 16,323 356,549
_ _ ______ _
Net assets £119,499 £226,969 £16,323 £362,791
_ _ ______ _
_ _ ______ _
Prior year comparison:
Tangible fixed assets 9,027 - - 9,027
Net current assets 127,036 232,061 31,567 390,664
_ _ ______ _
Net assets £136,063 £232,061 £31,567 £399,691
_
_		 _
_		 __
____		 _
_

Page 23