rt ol the Tru
ees and
Unaudi
ed Financial Siatemenls for the Year Ended 31 December 2020
Simon
he Streets

Simon on the Streets 

Contents of the Financial Statements for the Year Ended 31 December 2020 

||Page|
|---|---|
|Reference and Administrative Details|1|
|Report of the Trustees|2 to  6|
|Independent Examiner's Report|7|
|Statement of Financial Activities|8|
|Balance Sheet|9 to  10|
|Notes to the Financial Statements|11 to  16|





Simon on
he Streets
Reference and Administrative Details
lor the Year Ended 31 December 2020
TRUSTEES
L Lapish
M Tolletson
C Wright
E Fraser
A Beaumont
M Prenlor)
L Jones-Rowe
L Preston
REGISTERED OFFICE
Suite 16C and 16D
Crown House
94 Armley Road
Leeds
LS12 2EJ
REGISTERED CHARITY
NUMBER
1165317
INDEPENDENT EXAMINER
Haines Watts
Chartere(f Accountants
Sterling House
1 Sheepscar Court
Meanwood Fload
Leeds
Wesl Yorkshire
LS7 28B
Page 1

Simon the Streets
Re
ortof
lor the Ye
he Tnjslees
r Ended 31 December 2020
REFERENCE AND ADMINISTRATIVE DETAILS OFTHE CHARITY AND rrsTRUSTEES
Simon On the Streets (Charity number 1165317, the 'Chartlyl is a Charitable IncorpK)raled Oiganisalion
I'CIO"). The Charity was originally founded in January 1999. The main office is located al Suite 16C and 16D
Crown House. 94 Armley Rd, Leeds, LS12 2EJ.
Trustees
The Irustees that setved through the year were as Idlows-.
Louise Lapish TTUStee & Chair
Mall Tollelson - Trustee & Treasurei
Charlolle Wright - Trustee
Emma Fraser - Truslee & Secretary
Lynne Preston Trustee
Mike Prenlon - Tnjstee
Leo Jones Rowe- Trustee
Annie Beaumont- Trusloe
PUBLIC BENEFIT STATEMENT
The trustees have reviewed the charitls objectives and aims and confirm that these are idenliliably for the
public benefit as required by the Charity Commi&8ion. This benefit predominanuy falls wlhin the recognised
charitable PUfPK)se of..
the prevention or lelief of wverty
Further public benelil is achieve(I lo a le&ser extent in the work carried oul by the charity to achieve the above
through the following recognised charitable pur￿)ses.
the athancement of heatth or the saving of Irves
the athancemenl of citizenship or community deVelO￿ent
the advancemenl of human rights, conflict resolution or iecon(ilialion or the promotion ol religious or racial
harmony or equality and dniersity
the relief of those in need, by reason ol youth, age, ill-heahh. (Isabilily. financial hardship or other
disadvantage
The review has identified no delrimenl or harm caused by the wts￿ of the charity. All potential risks of ihls
nature are tnonitDred and steps taken to minimise them through the charity's policies and procedures. The
section of the puNic that benefit from the charity's activities is sel out in the 'objectives and aclivi118s' seclion
ol this report.
OBJECTIVES AND ACTIVITIES
The Charity's Objèctives are lo..
11 prevelll and relieve hardship and need and distress amongst tho* who are horneless and rootless by the
provision of practical and emotional supwrt. in particular but not exclugvely lo those who are sleeping rough
or who are unwlling or unable lo accept existing provi&on-
21 educate the public concerning the problems of social isolation and homelessness.
The aim lo achieve this recognises that this particular group ol 1ndvidu￿$ are difficult lo engage and therefore
a specific approach is needed lo work wlh them ettectivety. This is sel out beloyr.
A focus on Ihose who donl get a service from other agencies
This is the main reason that our charity exists. The people who we support a￿ often those who are excluded
from, or who refuse the inlervenlion ol other seNices. This group of people are Dllen idenlitied by seNices as
those who wll not achieve progress and they are Iherelore left unsupported.
Page 2

Simon on the Streets
Re
ort ol the Trustees
lor the Year Ended 31
mber 2020
Entirely Oulreach Based Service
Our outreach based working practices break down barriers arKJ negates the need lor strict rules and reslriclions
on service users. This results in a ffluch more user-lriendly service especially lor those who havc problems
with authority and structure, which are major reasons lor inthvidJals being excluded from other agencies.
Emotional support for its own sake (and the knock on eflects)
Everybody who is Ihasl rough-sleeping has got lo a point where they feel there is no-one {or there is actually
no-onel they can turn to. We provide a vital role ol being someone {as organisalion not illdividuallyl who
they can turn lo. We are a group ol p￿e who wll show interest in them in a respectful, lolerallt, empalholic
manner aimed at empK)wering them lo improve their self-image and begin to think aboul making positive
changes in their lives, ixjl we ask for nothing in return.
11 is worthy ol mention that nD other organisalion sets out lo do this with our client group. For many people this
kind ol relationship that cenlres on Ihem, their thoughts and desires, thei¥ aspiralions, Iheir regrets, is key lo
the Wnd ol sell-rellection that is necessary before any kind of behaviour change wtll have any real chance of
SUC￿ssI
Molivational work around accessing services
The above points with the correct skills. knowledge and experie[￿e txrt us in the ideal pM)sition to Te-examine
the relationships ol service users and services that have not been useful in the past. We can, through a
combination ol good case and partnership work, enable service user5 to leach a point where they feel able to
access the specialist support services, Ihey need. We can simullaneously work with agencies and support
them in their work wilh the seNice use¥.
Long-lerm nature ol the wo
With all the above comes a recognilion that this is a firm commilrnenl to people that we wll continue to SLJPPOrt
them until they have overcome their supwrt needs or are getting them sustainably mel elsewhere (either via
formal or inlomial support nelworksl- There is also a recognition that people are diverse and therefore a
specific timescale cannot be set lor this work. The charily wll keep working wth Feople until the job is done.
Our charity's vision and mission statement remained ￿￿hanged in 2020=
'Vlslon: Provlding hope to those wllhout a voice.
'Mission'. To offer unlimiled emotional and practical support for homeless and vulnerable people lo
enable them to achieve their goals..
The aim of the charEty is to bring people leading solitary harmful INes. wth little or no vlsion for a better future
in from the margins of society. The chaiily wll achieve this by supwrtirNJ people to lind aspirations and giving
unlimited opportunities lo aclueve sustainable positive change.
The support is ollered on an entirely outreach basis and is not time limited. The approach taken wTlh seryice
users is lo recognise emotional support as a high value offering and lo underslan(J that builthng a quality
relationship with service users will underpin any suprKJrl gThien.
Most people who lit the at*)ve criteria wll lack Ihe motivation for wsilive change., workers ￿17 never allow this
lo be a barrierlo engagement arKI will always seek lo tr￿11d this motivation. The chaiily recognises that positive
change will olien be slow lo achieve and Ix>mmils lo ensuritKJ that at limes ol ￿0W change I no change il will
not allow ellorts to decrease.
Objectives for the year
Simon on the Streets had several key aims for 2020:
In(xease and develop partnership working
Flevisit and renew the vison, mission and values of the organisalion
Rebranding and increased partner I PLtblic awareness
Meet the needs ol specific homdess client groups IhTough new project development
Page 3

Simon on
he Streets
Re
rt of the Tiustees
lor the Ye
r Ended 31 D
embel 2020
Ensure the linancial stability of the organisalion through increased donor suprx)rt and successful fundraising
activilles.
ACTIVITIES AND ACHEIVEMENTS
Increase and develop partnershlp W0￿1ng
Through strategic networking and planning the organi8ation increased and improved their relationships with
many core delivery partners in Leeds, Bradford and Kirtdees. These partnerships have become mulli-benelicial
with a joint end go& lo offer increased support and oplior)s lo our clionl group. The Rough Sleeper Initiative
funding made available by Locd Govemmenl set RSI teams up in all 3 01 our delNer areas and we are lully
inlegraled in their ddivery lo ensure we are working for a COTnmon goal. These partnerships have been very
successlul wilh reductions in rough sleeping numLErs in all 3 areas.
We continue lo pay a vita rote in SUPkK)rting partners across Leeds, Bradlord and Ki¥kTees. During Covid we
were one ol the only organisations slill delivering front line outreach services and due lo the strong
relationships, we have with partner agencies, were able lo provide essential links belween clients and other
seNice provision e.g. addiction seNices. GP'S and mental hedlh SeN*￿S.
Flevisit and renew the vision. mission and values of Ihe organisation
As Simon on the Streets has developed as a Servi￿ over the last 20 years Trustees led on the review of our
vision, mission and values. Consullalion also look pla￿ wilh 2 strategic team events. client invdvemenl and
partner input. The new wording was released to the public al the Sots H¢)meless Seminar in November 2019.
Vision.. Providng hope lo those wlhoul a voice
Mission: To offer unlimited emotional and practical sUPtK)rt for hoffleless and vulnerable people lo enable them
to achieve their goals.
Values.. Empathetic- Non-Judgmenlal - Pasyonale- Prolessional
Rebranding and increased partnerl public awareness
To celebrate Sots 20th Anniversary we worked closely with the 'Fun Agency. a local PR I me(Ea design
company, to look al rebranding and developing an infcKmalDie booklet to create awareness and promote our
services lo the public and partners. We launched this ollioally al our successful 'Homeless Seminarf i
November 2019 with speakers Ircxn local government. Rough Sleeper Initiative leam5 and 'Pixie' a CuSt￿ner
volunteer explaining how Sois had supported her lo sutvive. Over 80 people allended with stalls delivered by
partner agencies. We comtyeled the awareness day wlh a celebialory fund-raising event in the evening with
x)pular locd band Hope and Social and over 200 attendees.
Meet the needs of specifi¢ homeless client groups through new project development
In Leeds we became aware in 2019 01 specific VUlnera￿e groups that were not beiry SUPFX)rted or engaging
wilh partner agencies, these were EU migrants and women who were l are hidden homeless.
The Leeds learn have developed excellent relationships wlh large numbers ol homeless EU migrants who
had no recourse to public I￿nds. Unfortunately, due lo these indniiduals having NRPF no accomfflodalion 01
income was available. Through key partnerships wth L￿dS City Council. housing and the Street Support leam
we contiTrue to re¢e4ve grant lullding that was Used to support Ihe EU accommodation project. The project
started in September 2019 and was delivered in partnership with Engage Leeds, LATCH arKI Homeless
Hampers. It providos accommcéalion lor EU tnigranls while Simon on the Streels supports them lo access ID,
passports, benefits and a pjssible settled status application. LATCH supplies the property, Engage Leeds
delwers extra housing support and Homele￿ Hampers (k)nales food lo the lenanls.
Over the last year we have Work￿ wlh 75 clients who have No Recourse lo Public Funds. This piece ol work
has grown organically over the last 2 years due lo a gap in service provision lor this client group in Leeds. We
currently have two 2 bedr¢)omed houses in partnership with LATCH who have supplied the propErties.
Page 4

Simon on the Stree
Re
rt ol the Trustees
for the Year Ended 31 D
ber 2020
We have secured lull eligibility slalus lor 37 ot Ihese dients and all 75 have now been moved on from
emergency acc(Nnmodation lo temporary or peffnanenl accommc)dalion. 8 ot these clients have moved
through our 2 properties which are now occupied with dienl's we have ￿pported lo move on.
Alter working with homeless and sola surfing women in Leeds we realised that many Y•¥Jmen miss out on
outreach seNices and support as they are'hidden homeless. due lo concerns for their safely on the street and
trauma impacting on their mental health. In 2019 we weie successful in receiving money Homeless Link
and the Tampon lax via the Ending Wcxnen's Homelessness lund to employ an extra woiker in Leeds lor 18
months. This employee would work S[￿clI1¢￿IY wlh vK)men that are hidden homdess in Leeds, supportivg
them lo access relevant services and moving into a sale environmenl. Key lo Ihis service delivery is the
partnership with Sl Anne's fesource centre who are deliveriThJ the Sale Space hub lor won7en in Leeds.
We have continued lo provide SUF4)Ort for women acces&ng the Sornewhere Safe lo Slay hub. However, Ihis
5-bed emergency provision increased during Ihe pandemic wlh a gender specific hotel sourced lor 22 women.
We have continued lo work in partnership wih St Annes and olhergender specrfic agencies in Leeds lo support
the increased number of women we saw as a result of the paryjemic i.e., women fleeing domestic violence,
women with no recourse to public funds who's trash in hand work and accommodation disappeared overnight.
Ensure the tinanclal stability of the organlsation through increased donor support and successful
lundraising activities.
Whilst 2020 has been a diffic￿lt year lor all Charities, Simon on the Slreets has significantly benefited Irotn
several one off grants and a nurnber of successful virtual fundraising events. The Charity did not ulilisè any
furlough grant income as our slatt were considered key workers throughout the COVID pandemic. We
recognise our slafl's hard work arKg the difficult situations they have found Ihemselves in ovw the past year
and we wholeheartedly thank them lor their Contillu￿ efforls and support
11 is hoped that some of the Charity's regular events will be able lo retum in 2021. to replace the grants that
may not be received agwn during the following year.
We tnust also give a huge thank you lo the one off and regular donations that we receive from Ihe public and
corporate partners. These amounts raised are farrtasti¢ and a lileline lo our service now and in the luture
Volunteers
Due lo the pandemic, we were unable lo ulilise 0￿r volunleers lo support our weekly soup run. However,
this provisiorn (tid continue and was provided by our Outreach Teatn.
FINANCIAL REVIEW
Financial posltion
The financial year ended 31 December 2020 was anolher strong year from an income perspective, albeit this
was supported by an increase in grants received. The total income lor the ￿rIOd was £391,285, up c.19°/.
year on year I'YOY") 12019: £330,042). The main source of income for the period, and the reason lor the
growth in income against the prior year was an increase in donalions1£232k, up c.28Q/.l and trusts and grants
1£105k, up c.11 ￿/.). OtheT inC(￿e Irom events from was dowr) c.31 V(Tr as a result of COVID, although the
Charity did successfully mn a number ol virtual events to recover some of this shortldl. Many ol these virtual
events will now remain on the Charity's annual tundrasing calendar.
The costs lor the F￿{lod were £360,853 up c.25Q/. YOY12019- £287,6401- This significanl increase was due to
investment spent on staff and the higher amoLJnls of restricted grant income spent on specific projects, for
example the EU accommodation project. The prinapa cost within the charity remain direct colleague wages
arKI a5socialed running costs.
The nel overall position lor the year was a net contribution lo the charity 01 £30,412 down slightly compared to
the nel contribulion of £42,402 in 2019, with the cash adding lo the overall reserve5 01 Ihe charity. Al the yea¥-
erKI there was an unrestricted cash reseNes balance 01 £286.30512019.' £255,81 n which is more than 6 lime5
the monthly current running costs of the Charity.
At the year-end the Charity is in a strong wsition, despite a difficult year in relation lo the Charity's regular
events income. It is hoped that the new event and fundia1￿ng activities introduced in 2020 will ensure that the
pipeline ol income opportullities wll sufficient to support the currerkl cost base whilst mainlasning adequate
headroom in the cash reserves going forwards.
Page 5

Simon oll the Streets
Re
ort ol the Trustees
lor the Year Ended 31 December 2020
FUTURE PLANS
During 2021 and beyond. the intention is to continue lo build on the income strategy and maintain support
service levels as currently provided, although building in new fecurring events into the annual lundlaising
calendar lo support future growth. Any further growlh linlo new geographies) will need added infraslruclLJre
and Iherelore need sigllilicanl financial investment. The current econofflic dimate with reg3rds lo COVID-19
and the impact that this is having on the third sector means that growth is not something the charity will be
actively largeling in the coming year. instead conlinuiThJ lo locus on delivering exceptional levels of service
and longer term suslainabFlity.
The long-term nature ol the sup5X)rt offered to Serv￿ users means that ensuring the current workload is
mantained is ol prime importan￿. During the year the Charsty strengthened ils position with a number ol core
partnerships and hopes lo develop these further ill 2021.
STFIUCTURE, GOVERNANCE AND MANAGEME
Governing document
The Charity is governed in line with its conslilulion adopted on 9th May 2016.
The decision-making process wlhin the chartly is based on Iiu*ees making all decisior¢s of a strategic,
constitutional and any oiher'majort nature. These decisions are made following debate and recammendalions
of the Chief Executive Officer I"CEO"}.
Natalie Moran joined the Charity as the CEO in May 2020. All derysions on the day-to-day running of the organisalion
ale the respon&bilily ot Ihe CEO.
Any Trustee decisions may be taken ef(her:
al a meeting of ihe charity truslees. or
by resolution in writing Dr declronic form agreed by all of the chartty Iruslees, which may comprise either
a single document or several documenls containing the text of the resolution in like form lo each ol which one
oi more charity trustees has signified their agreement
Membership ol the CIO..
The memters ol the CIO shall ￿ its chartiy Injstees for the time being. The only persons
eligible lo be members ol the CIO are its charity trustees. Membership ol the CIO cannot be transferred to
anyone else.
Any memtEr and ¢harily trustee who ceases to be a charily Injstee automatically ceases lo be a member
of the CIO.
Approved by order of the ty)ard of Iruslees on 6 July 2021 and Wgned on ils behalf by=
M ToElefson - Trustee
Page 6

Inde
en
enl Examinerfs Re
Simon on
he Streets
rt lo the Trustees of
Independent examiner's report lo the trustees of Simon on the Streets I'the Charity'>
reFX)rt lo the charity trustees on Tny examination of the accounts of the Charity lor the year ended
31 December 2020.
Responslbililies and basis of report
As the charity's trustees ol the Charity you are resp)nsible for the preparation ol the accounts in accordance
with the requirements of the Charities Act 2011 {'Ihe 2011 Act'}.
Having salislied myself that the accounts of the Charity are not required lo be audited and are eligible lor
independent examination, I report in respect ol my examination of your charity's accounts as carried out urKler
section 145 01 Ihe Charities Act 2011 I'lhe 2011 Acl')- In cairying out my examination I have followed the
Directions given by the Charity Gommission under section 145151 Ibl ol the 2011 Acl.
Independent examiner's statement
Since your charity's gross income exceeded £250:000 your examiner must be a memter ol a lisled body. I
can confirm that l am qLialrfied to U￿ertake the exatninalion tkcause l am a registered member ol ICAEW
which is one ol the listed bodies.
I have comFleled my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe..
accounting records were not kept in respect of the Charity as required by section 130 01 the 2011 Act,.
or
Ihe accounts do not accord wlh those re(xsrds; or
the accounts do not comply wilh the applicable requirements collceming the form and content ol
accounts set out in the Charities (Accoullls ar￿ Reports) Flegulalions 2008 other than any requirement
that thè accounts gwe a Itue and lair view which is not a matter conwdered as part ol an independent
examination., or
the a¢¢ounts have not been prepared in accordance wth the methods ar7d principles ol the Statement
ol Flec(ynmended Practice lor accounting and reFY)rtiro by charities (applicable to charities preparing
their accounts in accordance with the Finanual Reportlng Standard applicabEe in the UK and Republic
ol Ireland IFRS 10211.
I have no concerns and have come across no other matters in COnn￿lI0n wlh the examination lo which
allenlion shoukt be drawn in this report in order lo enable a proper understanding ol the accounts lo be
reached.
James Sutton BA (Honsl FCA
ICAEW
Haines Walls
Chartered Accounlanls
Sterling House
1 Sheepscar Court
Meanwood Road
Leeds
Wesl Yorkshire
LS7 2BB
10 August 2021
Page 7

Simon on the Stree
Slalemenl ol Financial Activities
lor the Year End
31 December 2020
2020
Total
funds
2019
Total
lunds
as reslaled
Unreslricled Restricted
lund
fund
Noles
INCOME AND ENDOWMENTS FROM
Donations and legacies
231,887
231,887
203,651
Charitable activities
Charitable activities
31,575
73,554
105,129
48,237
Other trading actniities
54.249
54,249
78,154
Total
317,711
73.554
391,265
330,042
EXPENDITURE ON
Raising funds
245
245
14,571
Charitable activities
Charitable a¢livilies
287.054
73,554
360,608
273,069
Total
287.299
73,554
360,853
287.640
NET INCOME
30.412
30,412
42,402
RECONCILIATION OF FUNDS
Total funds brought lo￿ard
256.475
25S,475
214,073
TOTAL FUNDS CARRIED FORWARD
286,887
286,887
256.475
The noles IOTM part of these linanaal statements
Page 8

Simon on the Streets
Balance Sheet
31 December 2020
2020
Total
funds
2019
Total
funds
as resta1￿1
Unrestricted Flestricted
fund
Notes
CURRENT ASSETS
Debtors
Cash al bank and in hand
1.017
286,305
1,017
356,159
658
297,175
69,854
287,322
69,854
357,176
297,833
CREDITORS
Amounts falling due within one year
{4351
169,8541
{70,2891
141,3581
NET CURRENT ASs￿s
286,887
286.887
256,475
TOTAL ASSETS LESS CURRE
LIABILITIES
286.887
286,887
256,475
NET ASSETS
286,887
286,887
256,475
FUNDS
Unrestricted funds
10
286,887
TOTAL FUNDS
286,887
256,475
The Iruslees acknowledge their responsibilities lor
lal
ensuring that the charity keeps accounting records
Ibl preparing financial slatemenls which gNe a Itue and lair view ol the stale ol aff air5 01 the charily as al
the end ol each financial year ar￿ ol its surpllts or detiryl lor each finanoal year.
Tho financial statements were appToved by the Board of Trustees and authorised lor issue on 6 July 2021 and
were signed on its behalf by..
A Beaumont - Trustee
M Tollelson - Trustee
The notes forrn part of these financial statements
Page 9

Simon on the Streets
Notes lo the FinartI￿ Statements
lor the Year ErKled 31 December 2020
GENEFIAL INFORMATION
Simon on the Streets is a charity incorporated in England and Wales at Suite 16C and 16D, Crown
House, 94 Armley Road, Leeds, LS12 2EJ undei company register￿1 number CE005270 and charity
registered number 1165317.
ACCOUNTING POLICIES
Basls of preparing the linancial statements
The financial slalements ol the charity, which is a public benefit enlily under FRS 102,
have been prepared in accordance wlh the Charities SORP IFRS 1021 'Attounb'ng arml Reporting by
Charities.. Statement ol RecommerKled Practice applicable lo charities prepartng their accouNts
accordance wth the Finan(xal ReKK)rting Standard applicable in the UK and Republic ol Ireland IFRS
1021 leflertive 1 January 20191,, Financial Reporting Standard 102 The Financial Reporting
Standard applicable in the UK atKI ReputJic of I￿rand, and the Charities Act 2011. The financial
slalemerrts have been prepaTed urKler the historical cost convenlion.
COVID-19
The financial slalements have been prepared on a going con￿￿ basis. The Trustees have reviewed
and considered relevant information in making th￿r as*ssmenl. In particular, in response lo the
COVID-19 pandemic, the Trustees have laken into account Ihe impact on the charity and possible
scenarios brought on by the impact ol COVID-19. ￿0r￿js1de Ihe measures Ihal they can lake lo miligale
the impact. Based on these assessments, given the measures that could be undertaken lo ￿ltIgate the
current adverse condition5, and the ¢uirenl resources availaue, the Trustees have concluded that they
can continue to adopt the going concern basis in preparing the annual report and accoullls.
Inoome
All income is recognised in the stat￿nent of Financial Aclivilies once the chartly has enlillem8nl lo the
funds, il is probable Ihat the income WTII be received arKI the amounl can measured reliably.
For legacies, enlitlemenl is taken as the earfier of the dale on which either.. the charity is aware
that probate has been granted, the estate has been linalised and notification has been made by Ihe
execulorlsl lo the Trust thal a disliibution will be made, or when a distribution is received Ir(Jm the
eslale. Receipt ol a legacy. in whole or in part. is only considered Pfobable when the amounl can be
measured reliably and the company has ￿en nolilicd ol tho executor's intention to make a
distribution. Where legacies havo been nolilied lo Ihe charity. or the charily is aware ol the
granling of piobale, arKI the criteria lor income reccxJnilion have not been met, then the legacy is
liealed as a contingent asset and disclosed il materi￿.
Donated services or lacxlilies are ￿COgniSed when the charity has control over the item, any
collditions associated with the donated item have trken mel, the receipt of economic benefit from the
use ol the charity ol the iltyn is probable and thal economic benefit can be measured reliably. In
accordance the Charilies SORP (FRS 1021.. the general volunteer lime ol the volunteers is not
recognised and refer lo the Trustees, report for more information about their conlribulion.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or conslnjclive obligalior)
committing the charity lo that expenditure, it is probable that a translei ol economic benefits will be
required in selllement and Ihe atnounl of the obligation can be measured reliably. Expenditure is
accounted lor on an accrLÉals basis and has been classilied under headings that aggregate all cost
related lo the category. Where costs cannol be directly attrit￿ted to particular headings they have been
allocated lo activities on a basis consistent ￿th the use ot resources.
Fundraising costs are those incurred in seeknng votunlary contributions and do not indude the costs
of disseminating information in support of the charitable aclwilies. Supwrt costs are those costs
incurred directly in support ol expendilLtre on the objects ol the corrtpany and include project
management carried out at Leeds General Infirmary. Govemance costs are those incurred in
connection wÉlh a(trninistralion ol the company and ¢￿pIlance with constitutional and statutory
Page 10

Simon
re
Notes lo the Financial Statements - co
lor the Year Ended 31 December 2020
nued
ACCOUNTING POLICIES - continued
Expenditure
requirements.
Costs ol generating funds are cosls incurred in attracb'rvJ vdunlary income. and those incurred in
trading activ(ties that raise funds.
Chaiilable actnitties are support costs and costs relating lo the governan￿ of the company apportioned
to charitable activities.
All expenditure is indusive of itTe¢overable VAT.
Grants offered subject to conditions which have not teen mel at Ihe year eThJ date are r￿ted as a
commitment ￿t not accrued as expendf(ure.
Taxatlon
The charity is exempl from corporation tax on its charilable actW￿es.
Fund accounting
Unreslricled funds can be used in accordar￿ wth the charitable objectives at the discretion ol the
trustees.
Reslricled lunds can only be used lor particular restricted purposes wtlhin the objects ol the charity.
Fteslriclions arise when specitied by the donor or when funds are raised lor particular reslricled
purposes.
Further explanation ol Ihe nature and wrpose ol each fund is indud£xl in the noles lo the finanThal
slatemenls.
Pension costs and other post-retirement benefits
The charity opeiales a defined con1T1t￿tiON pension scheme. Contributions payable lo the charities
pension scheme are charged to the Slalemenl ol Financial AclThrities iri the period lo which they relate.
Debtors
Short term debtors are measured al transaction price. less any impaim18nl.
Cash and cash equlvalents
Cash is reprcsenled by cash in hand aThJ depo&ts with financial inslilutions repayable wlhoul penelly
on notice ol not more than 24 h(iuis. Cash equivalents highly liquid investments that mature in no
more than three months from the dale of acquisition arNY Ihal are readily convertiile lo known amounts
of cash wth insignif￿an1 risk of change in vaue.
Credilors
Short term creditors are measured at the transaction pri￿.
Funclional and presentation currency
The company's functional arKI presentalional currency is GBP 1£).
Page11

Simon
nth
Notes to the Financid Sta
ements - continued
lor the Year Ended 31 December 2020
OTHER TRADING ACTIVITIES
2020
2019
as restated
Fundraising evenls
54,249
78,154
TRUSTEES. REMUNERATION AND BENEFrrs
There were no trustees. ¥emuneialion or other benefits for the year ended 31 December 2020 nor for
the year ended 31 December 2019.
Twstees, expenses
There were no trustees, expenses paid for the year ended 31 December 2020 nor for the year ended
31 December 2019.
STAFF COSTS
2020
2019
as ieslaled
Wages and S￿arleS
Social security costs
Other pension costs
197,896
11,279
2,832
180.104
12,252
212.007
195,860
The average monthly number of emFdoyees during the year was as follows..
2020
2019
as restated
Total
io
No employees received wftolumenls in ex¢ess of £60,(X)O.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Reslricled
fund
hjnd
Tol
funds
as reslaled
INCOME AND ENDOWftAENTS FROM
Donations and legacies
203,651
203,651
Charitable activities
Charitable activities
24,248
23,989
48.237
Other IradirvJ a(*ivities
78,154
78.154
Total
306,053
23,989
330,042
EXPENDrruRE ON
Raising lunds
14.571
14,571
Page 12

h Streets
Notes lo the Financial Statements - continued
for the Year Ended 31 December 2020
COMPARATIVES FOR THE ST ATEMENT OF FINANCIAL ACTIVITIES- continued
Unreslricled Ffeslricled
fund
fund
Total
funds
as restated
Charitable activitles
Charitable aclivilies
249,080
23,989
273,069
Total
263,651
23,989
287,640
NET INCOME
42,402
42,402
RECONCILIATION OF FUNDS
Total funds brought forward
214,073
214,073
TOTAL FUNDS CARRIED FORWARD
256,475
256,475
PRIOR YEAR ADJUSTME
The 2019 figures have been reslaled due lo a reallwation Irom donations and legacies income to
charitaEle actwities income ol the reslricled funds on the Statement of Financial Adniilies of £23.989.
There is no impact on net funds from this adjustment.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
2019
as reslaled
Other debtors
1,017
658
CREDITORS: AmOU￿s FALLING DUE WITHIN ONE YEAFI
2020
2019
as reslaled
Olher creditors
Accruals and deferred inc(xne
435
69.854
41,358
70,289
41,358
Page 13

Simon on the Streets
Notes to the Financial Slalemenls - con
lor the Year Ended 31 December 2020
10. MOVEME￿ IN FUNDS
Nel
movemenl
in fUr￿S
Al
31112120
At 111120
Unreslricled funds
General fund
256.475
30.412
286,887
TOTAL FUNDS
256,475
30.412
286,887
Nel Mov￿￿en1 in funds. induded in the aLxJve are as Idlows:
Incoming
resources
Resources
expended
Movement
in fLJnds
Unrestricted funds
Generd lund
317,711
1287.2991
30.412
Restricled funds
Reslricled fund
73,554
{73,5541
TOTAL FUNDS
391,265
360,8921
30,373
Cornparatlves for movement in funds
Net
movement
in funds
Al
31112119
At 111119
Unrestricted lunds
General fund
214,073
42,402
256,475
TOTAL FUNDS
214,073
42,402
256.475
ComparatNe nel movement in funds. induded in the alx)ve are as follows:
Incoming
resources
Resources
expended
Movement
in funds
un￿StriCted funds
General fund
306,053
1263,6511
42,402
Restricted tunds
Flestricted fund
23,989
{23,989)
TOTAL FUNDS
330.042
287,640)
42,402
Page 14

Simon on the Streels
Notes lo the Financial Statements - conb.
for the Year Ended 31 Dècember 202
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020.
Page 15