REGISTERED CHARITYNUMBER: 1165317
ort ol the fru5tees and
Unattdlted Finan¢ial Slalem¢nls for the Year Ended 31 DeEembeT 2023
Slmon on the Streets

Simon on the Stie8ls
Cont&nl I Ih Financial Stalemenls
th
mb&r
Page
Reteience and Admintstialive Details
Report of the TT41Stees
2 to 6
Independent Exarniner'$ Rep¢yt
st&tem6nl of Financi81 Activities
Balance Sheel
Notes lo the Financial Statem8nls
io to 15

Simon on thg Streets
Reference 2nd Admlnlslrallve Delalls
ar Ended 31 December 2023
TRUSTEES
C Wright
E Fraser
A Beaumonl
M Prenton (Resigned 30104120241
L Jon85-Row8
L Liddle
C Brown
REGISTERED OFFICE
Sulle 18 and 2A
Crown House
94 Armley Rts8d
Le8ds
LS12 2EJ
REGISTERED CHARITY NUMBER 1165317
INDEPENDENT EXAMINER
Evelyn Partners ILeedsl Limited
3rd Floor
56 We511nglon Street
LEed5
Wesl Yorkshire
LS1 2EE
Page 1

Simon on the Str88ts
Re
ort ol the Trustees
for the Year Ended 31 December 2023
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY ANO ITS TRUSTEES
SimoR On the Streets (Charity nurnber 1165317, th8 Charity") 18 a Charitable Incofporated Organisalion I'CIO'I. The
Charity was originally founded in January 1999. ThÈ main offic8 is locat8d at Suit8 1B 8nd 2A Crown Hous6, 94 Armley
Rd, Leeds, LSt2 2EJ.
Trust8eS
The trustees that setved Ihlough the year were as lollows..
Charlotte Wrlght. Trustee
Emma Fraser- Trustee & Secretary
Lynn8 Liddle- Truste& & Co Chair
Mlke Prenlon- Trustee (Reslgned 30 Aprll 2¢Y241
Leo Jone5 Rowe- Tiustee & Co Chair
Anni9 Beaurnont- Trusl8Q
Colin Brown- Trustee & Treasurer
PUBLIC BENEFIT STATEMENT
The truslees have reviewed th& ¢harity's obje¢liv&s and aims and ¢onfirm that Ihoso ar¢ idcnlifiably for Ihe public ben8fil
as required by th8 Chaiily Cotnfflission. This benefit pr8dotninalltly falls within the recognised charilable purpose ol..
the p￿ventIOn or relief ol poverty
Further public bfjn?fit 1$ achieved to a lesser extent IR the work carrled out by the charity lo achieve the abDve Ihrough
the following recognised ¢harilable purtx>ses'.
the adVan￿Ment of health or the saving ol lives
the advanc¢rnent of ollzènship or community development
the 8dvanc6m8nt of hutnan righ15. conlllcl resolutlon or reeoncilialion or the promolSon ol ￿lIgiouS or facial harmony or
equality and div8rsily
the r61ief of fhose in need, by ￿$orn of youth, age.111-heallh, disability, financial h8rdship or other disadvantage
The ￿VIeW has identilied no delrimgnl or harm caused by th8 work of thg Charity. All polgntial risks of this nature are
onilored and 5tep5 taken lo minitnise them through the charlty's policies and procedu￿. The s￿lI0n ol the public that
benefit Iroffl the charitys aclivities is set out in the'objedives and adivilies, 5eclion ol Ihi5 repori.
OBJECTIVES AND ACTIVITIES
Charlty Vl$lon and Mission
We are an Sndependent charily whose Vision is 'Providing hope lo tho88 wilhoul a voic8" and our £ore ffli85ion is "To
off8f unlimited etnotional and piactie81 support lor homeless and vulnerable people lo enable them lo achieve Ihgir
goals." Wc havc beon supporting thos8 rough sleeping, sofa surfing 8nd at fÉsk of ho¥n8lessnes5 in Leeds and Bradford
lor over 20 years.
Support wlthout Tlrne Llmlts
r otrer of emotional and pra¢ll¢al support is not time limited and means their work can bg 1oik)rgd to tho individual for
as long as that peison need5. whether th15 be 5UPPOrt around ac¢essing a¢¢ommodalion, linking lftlo primary heallhcare
lor thgir physi¢al and ment81 health or working with 8ddiction services or specialists in trauma informed care.
Wo receive no 81alulory funding, with 811 our income coming from publlc or corporate donations. Thi5 independent
funding tneans Ih8t we can Ilex our servlce delivery lo meet the needs ol every Indivldual we ongage with, in whal8ver
foim and however long that tnay lake.
Page 2

Ssmon on (he Slre8ls
R8
ort ol the Trustees
for the Yoar Ended 31 Decernber 2023
Worklng In partnershlp
We work a range of p8ople with cofflplfjx n89ds, from those rough sleeping to sola Surfing and th059 vulnerably
housed. We work in a p&rson-cenlr8d way. 8slabli8hing thg w8nls and n@ed8 of th& elien15 and working wlth them lo
achieve their goa15. On a practi￿1 Ipvel we work with housing options learns and other commissioned Servic88 8crosg
the diff6rent local areas to try and support clients into emergency and long-term attommodation ￿th th& approprial
wrap around support.
Our mlsslon is to provide support lo t￿se people in our communily who are often ¥xclud8d from. or who iefuse, the
int8rv8nlion of other servic8s, with a view to ernpower them to chango Ihelr lives. We provlde practical and emolional
support lo those who are rough sleeping or vulnerably housed. We work c108ely with those complex cllents who have
lallen through the gaps ol other seNices or lost lallh and trust in commissioned provid8rs.
Wg have 89en an incre858 in 'hidden homeles5, those who are sofa-5urfing 01 liwng in squats, whorn are tsllen ¢llents
wilh 'No Recourse lo Public Funds, INRPFI and vi¢lim8 of modern-day slavery and human trafficking. We work closely
with expert agenci25 such as Plope lor Justice and other stakeholders lo provide wraparotsftd support.
Our work Is done ￿ an oulrea¢h basis. mainly on Ihe street bul also, wh8n possiblelnecessary. within other seN(ces and
in lempurary and 9meroenry dccommodallon provislon. We also work closely with the day sh8118rs in 88ch of the areas
W9 Operate to engag8 with 8ervic@ users,. ￿ work closely w*lh the counc41 houslny teams as well as the commissioned
drug and alcohol services., wilh th8 medical 8nd mental heatth t8ams operalillg in sUPPOrt of homeless people a4)d, when
possible, with the various benefit oifi¢es.
Our work aims to..
o Engage wilh hard-to-reach Indithduals
o Remove key b3rriers to fyngagemgnt
o Build rel3lion5hip5 based on trust and olf¢r appropriato support
o Support cli&nls manage the changes they w411 expersence
o Omer pr2etic&l support around the specifi¢ issues laced
Our work is conducted In the folkjwing manner..
o Unconditional.. we provide a wlol ¢onn8¢lion for Ihose who hav& nowhere else to IuTll. Dlfeiing 50tneone to lo lor
unccnrjilional SLJPPDrt.
o Empathy.. we are 8 group of p8opl8 who will show Interest in them In a iespectlul, tolerant, empalhdlc manner aimgd at
empowgrlng Ihpm to Improve theSr sell-image and begin lo think about mtking p08ilive change5 in thetr lives. but we ask
lor nothing in reluin.
o Ernpowering.. we takg a person-c8ntred approach, focusing on cli8nls' thoughts And deslres, Ihelr asplralions, and their
regrets, which Is the key lo the kind of sglf-refleclion thal is necossary for any kind of b8h8vioura1 change that will havo a
real chance ol suco5S.
)5t people who fil lh¢ abo￿ crileita ￿1118￿{ the motivat￿￿ for positive change.. workers will never allow this to be a
barrier to engagement and will always seek lo bulld Ihls motivatlon. The chaiily re¢ognises Ihat positive change will 0ft8n
b8 slow lo athieve and commits lo ensurino that al limes ol slow change I no change it will not allow eHorts lo decrease.
Page 3

Simon on th¢ Slreels
Re
ort ol thè Trustees
rur Iho Yo
1De
2023 ACTIVITIES AND ACHIEVEMENTS
Prior5tles for the year
Simon on the Streets had the lollowng key alms lor 2023..
Employee E￿gagement
Recruilmenl
Fundraislng Strklegy
Employee Engagemenl
We recogni5e that our p80ple aT8 our tnost irnport8nt assots. Se8mingly, th8 charity has b6en viewed as a stepplng
stone for staff to gain experience and rnove onlo bigger oigani5alions, lypically foi grealei remune¥alioTr.
We have been able lo complete an up to dale benchmarking exercise lo ￿VIeW salarles across the organisal￿n and
ensuie that we ar8 as compelilive as we Can be ￿th the funds we have available.
We have also rnèl with the team to get Iheir input inlo ways In whlch we can supwrt engagtrment oulslde ol salaries
alone. To thi5 End we will be looking at a number ol initiative5 tha¢ have arisen from that meeting that were put lomard
by th8 team. We have also recently undetlaken our firs( S18ff Survey.
Recrultmant
After loslng a number ol staff in 2022 we wlshed lo gel the charily back lo a lull ¢omNement so thal it can $8tlsfy ils
charitable objeolives. Thls inc1wled filling the following six vacancies..
l. A Fundiaising Manager
2. Two Outreach team members in Bradford
3. Two Outreach teatll rnetnbers in Leeds
4. Volunteer Coordinator role
In April 2023 we were 5uwe551ul al recrulling into the Fundraislng posillon wilh a Senior Fundraiser post. This has been
a strong appolntmenl and WÈ have seen a huge increase in Fundraislng Activity as a result of Ihss role.
It was b8¢ausg ol Ihe wx)rk ol the Senbr Fundraiser that wo r&vi&wad the vacancies we required and d8cided thal lo
develop our Fundtalslng further we would need the lollowlThJ'.
1. Fundraising Assistant Ipart lim&)
2. Communily Fundraiser
3. MaikBling and Comtnunicalion8 Officer Ilo r8plac8 th8 Volunteer Coordinator)
We Tr¢ruited into the Fundraising Assislanl role in O¢tober 2023 and lh8 Marketing and C¢xllms Officer role in
Decomber. The Commu￿bIY Fundraising role has not been li#ed.
We had a lurbul&nl y88r wlh the recruitment ol Qulrea¢h workers. W8 have found it diH*cu1t to recruil staff wlh the
ne¢essary skills for Ihls demanding role. Only in early 2024 did w2 manage Io gel lo a full complement of slaft. and the
challenge to altract and ￿taIrt staff is ongoing.
Fundralslng Slralegy
As an Independènl charity, fundraising offers Ihe lifeblood requi¥ed to provlde the vital servlcesll supplies. By prioritisino
fundraising we hope to b8 able lo bring stability to t1￿ chafily and ensure it r8rnain8 8elf-Suffi￿ent over Ihe long terffl.
The ablllty for us to do Ihis 15 Clearly hinged on..
The rectuilffleTrl ol an Effective Fundraising Manager land, in IhE longer IErrTr, a fundrai5iry l¥aml- and
li. The Iruslees successfully scrullnislng and agfÈelrNJ the draft Fundraising Strategy
To thls end. we have dèveloped a Fundr#ising Sub Group to monllor the lundraisirKJ strategy agreed at the start of the
y8ar.
As discussed above In the recruilmenl Section. we have successfully recruSted a Senior Fu￿1raIsEr and FU￿raIsing
Assistant and ar8 In the process of 588king lo appoint a Community FundrJis8r.
We have made slgnillcanl progress In resolving the status ol our 5 lor 5 partners. These are businesses who supporl the
¢harity by committing lo donate by £51X> every year for 5 years.
Page 4

Simon on the Streets
ort ol the Trustee
for Ihe Year Ended 31 December 2023
ving into 2024 we h8ve developed 8 morg robust 3ys¢ern ol stewardship arbd invoicing processes wlth over 20
businesses now c￿Mmitted and donating.
S18yvardship of exi81ing and n8w 8UPPOrt8rs has been 8 priorily for th8 new Senior Fundraiser and we are already seeing
an In¢rease in support as result of this, particularly with our Cortx)rate Social 8venls which have gone frotn St￿n9th lo
strength.
W8 ondecl the year wilh anoth&r successful Big Sleep Out Event. Matching what was raised last ye8r with le55 numbers
participating. The media interest in the evgnl due to thg weather on Ihe evgning gave the sleep out a real boD5t iri tprtn5
of raislng the profile ant5 we bellevè Ihls wlll glve us a good platform lor next year's event.
11 is clear that Ihe experience Bnd knowledoe Ihe new Senior Fundraiser brings lo the organisalion will support us in our
$ndeavours lo develop and dlverslfy our Income nexl year.
Flnènclal posltlon
The fin8nciB1 ye#r ended 31 December 2023 was a strong yeai from an income perspe¢tive.
Incomo rorr]gingd largoly conslslont lo 2022, lalling by only 4%. Donations and legacies remain Ihe most significant and
mportaftt source ol income at £266,026, represenllng almost 60¢kn 01 income. Almost £60,000 of thes8 donations wgro
frotn mernbers of the local cotnmunily who comrnil to donating on a regular b35iS.
Thls Income includes signllScant funds Irom the many S￿nsOrerf 8venl$ anil activities undertaken by our committed
supporter5, 8 large proportion of which are sporting eveTFts. This year 8150 bpnefited by £7,734 01 lftveslmenl income,
due to new high inlgrest savings account5.
Grant5 iecesved from private CDmpanles and governm•nt bodies are also significant in delivering our $8rvic8s 8t￿ 8t
£163,206 which repre5eni 37Yv ol income. again ien)aining coftsistenl Ifom the previous year, where Ihls proportion sat
at 380h of lotal income.
oespi￿ the current economle elirnalè a light eonlrol has been held on costs, meaning the ￿$t$ lell for the period by 5%.
Therefore. the nel resu11 for 2023 was a surplus of income Over 8XP8n(filur6 of £35,430, whieh Is an Increase on the prior
year where the surplus was £31.601.
At Ihe year end the unfeslricled cash balance Wd5 £270,183, with an Bddition81 restricted balance of £40.316. This is 8
healthy position and within our larg9l rang8. comfortably covering our monthly running costs whilst tnaintsining rese￿¢$.
This ensures we are able to move Into 2024 wllh confide￿e Ihal we Can securely fund our activities and deliver the
support lo the setViCE Users as planned.
STRUCTURE, GOVERNANCEAND MANAGEMENT
Governing document
Th& Charity is governed in line with its coTrslilulion adopted on 9th May 2016.
The declslon-maklng process within the Charity is based on Irustees making all decisions ol a strategic. con51ilvlional and
any oth81 'majorf n81ure. Th8s8 decisions ar8 mad8 following debale and recommendatlons ol the Chief Execulive
Offic&r I'CEO'I.
Natalie Motan joined the Ch8rity as the CEO in May 2020. All éecision5 on th¢ day-to-day iunnlng ol the organisalioTI arg
Ihg responsibility ol Ihg CEO.
Any Truslep deasion5 tnay be lakEll eithEr".
al a meeting of the charily l(usle8s'. or
by resolutioft In wdting or electronic form agreed by all ol the ¢harity trustees. which rnay cornprise either a single
doc(Frn8nt or s8v8ral docutn8nls eonlaining the text of the resolullon In Ilke form lo each ol which one or rnore charity
Iru$tees ha8 sign￿rIed their agreem&nt
Membership of lh8 Clo-.
The members olthe CIO shall be its charity trustees for Ihg lirne bging. Thg only person5
eligible to be members ol the GIO are Ils Charity trustees. Membership ol Ihg CIO ¢8nnot b8 Ir8n8lerred to anyone else.
Any member and charily l¥u$lee who ceases lo bp a charity trusteè automatically ceases lo be a member ol the CIO.
Page S

Slmon on the Streets
Report of the Trustees
the Year Ended 31 DÈce
FUTURE PLANS
Wlth an ever-increaslng need lor our seN[￿S in our current geographical areas. our locus wlll be Irying to service that
demand rather than to expand to new areas. Whllst Leeds u)nllnues to take the majority of our resource, w& also hop8 to
d8liv81 incr8as8d and sustained support to th8 B18dford area.
In terms ol fundralsSng, we move into 2024 in a poslllve po￿li0n wllh solld foundallor¥s to build on and diversify our
it￿OMe stream. Through the addition of a new and experienced Senior Fundraiser and plan5 to recruit into the
Communily Fundraiser role we hope 10 9row our income across all our revenue streams.
We know Ihal the ¢urrenl econornlc climate Is diffi¢ull and Ih¢reltsre expanding our corporate cuslomer base wll b8 k8y
next ygar, We ar8 alroady seging growth 8cros8 our S k)r 5 8nd Charily of th& Year Partneiships whieh will sland us in
good stèad for 2024. Th8r8 81so n8eds to be more focus on Bids 8nd Gr8Trls and wlh th8 addilion of some Volunteer
expprtise in this field we hope to be able to replace some ol Ihe larger bids and grant in￿rne that has come la an end
thls year.
Approved by order of ihe board of trustees on 27th August 2024 and slgned on ils behalf by-
C Brown- Truste
Page 6

Inde
endenl Examiner's Re
Simon on tho Slrccts
orl tD the Trustees ol
Ind8p8nd8llt examinor's rèport to the Irustaès of Simon on tha Slreet$ {'Ihe Comparby'l
I repoEI lo th& charily Iruslees on my examlnallon ol the accounts ol Ihe Company lor Ihe year ended 31 December 2023.
Responsibililios and basls ot report
As the charity's Iruslees ol the Company land also ils diie¢lors lor Ihe purposes ol company lawl you are responsible for
the prq)aration ol thè accounts in accordance with th& reqLJiremenls ol Ihe Companies Acl 20061'lhe 2006 Acl'l.
Having salislied mysdl (hal the a¢¢ounls ol the Company are not required lo be audited under Parl 16 01 ihe 2006 A
and are eligibl& lor Independent examination, I report In resped ol my examination ol you¥ eharilys accounts as carried
out under Secllon 145 01 the Charili6s Act 2011 Ilhe 2011 Acl'l. In carrying out my examinalion I have followed Ihe
Dlreclions g(ven by the Cha¥lly Commlssion under Seclion 145151 Ibl ol the 2011 Act.
Independenl examiner'5 slalement
Since your charily's gross incotTre exceeded £250,000 your examlnèr must b? a Member ol a listed body. I can confirm
thai i am qualified lo undertake Ihe examination because l am a mÈmb@r ol the Institute ol Chartered Aecounlanls in
England and Wales, whlch Is one ol th& Ilsled bodies.
I have comploled my examinalion. I conliim Ihal no mallers have come lo my allenlion in conneclion with the
9xarllinalion giving mè cause lo believe..
aceounling records were Not kept in respecl ol the C()mpany a8 required by Se¢llon 386 ol the 2006 Act., or
the accounls do iiol accord wilh Ihose records.. or
the accounts do not comply wilh the accoullling requiremonls ol Soclion 396 01 Ihe 2006 Acl other Ihan any
requirement that Ihe accounts give a true and lair view wl)ich is not a maller ¢onsid8red as parl ol an
independent examination- or
Ihe accounts have not been prepared in accordan¢8 with the melhods and prin¢iFAes ol Ihe Slalemenl of
Recommended Praclice lor accounting and reporling by chaiilies (applicable lo Chaiilles preparlng their accounls
In accordance wilh Ihe Financial Reporfing Standard applicable in Ihe UK and Republic ol Iroland IFRS 10211.
I have no concerns and have come across no other matters in connect￿n with the examlnalion to whl¢h aiienllon should
be drawn in Ihis report in order lo enable a proper underslanding ol the accounls lo be reached.
Matthew Barton BA IHonsl FCA CTA (Senior Slalutory Auditor)
Th6 Instilul@ ol Chartered Accounlanls in England and Wales
Evelyn Parlners (Lecflsl Limiled
3rd floor
56 Wellinglon Slreel
Leeds
Wèsi Yorkshlre
LS12EE
Dalg.. 17 September 2024
Page 7

Simon on the Streets
Statomont ol Financial Act￿lI1eS
foi the Year Ended 31 December 2023
2023
Total
lunds
2022
Tot81
funds
UnresliKled
lund
Resliicted
fund
Notes
INCOME AND ENDOWMENTS FROM
Doiidlion5 anEI lega¢ies
Charitable aelivitiès
Olher trading aclivi118S
Inv8slment In¢ome
266.026
5,750
9.165
7.734
266,026
163.208
9.165
274,675
175,400
13.645
157,456
Total
288.675
157,456
446 131
463.720
EXPENL)ITURE ON
Raising lunds
Chaiitable activities
75,461
75,461
335,240
43,318
388,801
157.456
Total
253,245
157,456
410,701
432,119
NET INCOMEIIEXPENDITUREI
35,430
35,430
31.601
RECONCILIATION OF FUND5
Total funds brought forward
255.581
255,561
223.980
TOTAL FUNDS CARRIED FORWARD
291.011
291,011
255.581
Tha notes form part of these financial slalemenls
Page B

Slmon on the st￿ets
Balan￿ Sheet
fj DÈtpmber 202
2023
Total
lunds
2022
Total
funds
Unrestricted
fund
Reslract8d
fund
Notes
FIXEO ASSETS
Tangl￿9 assets
4.320
4,320
2.423
CURRENT ASSETS
Debtois
Cash at bank and in hand
10
24,135
270,183
24.135
310,499
19,560
296,891
40,316
294,318
40,316
334,634
316.451
CREDITORS
Amounts falling du6 Wilb￿ one ygar
17,6271
140,3161
147,9431
163,2931
NET CURRENT ASSETS
286.691
286.691
253,158
TOTAL ASSETS LESS CURRENT LIABILITIES
291.011
291,011
255,581
NET ASSETS
291,011
291.011
FUNDS
Unreslri¢led lunds
12
291011
255,581
TOTAL FUNDS
291,011
255,581
The8e financial slalements have been prepared in a¢cord8nce with the provisions applicabb to ch8ritable companies
subj8cI lo th8 sfflall compani88 r8gitn8.
The financial statements were approved by Ihe Board ol Trustees and aulhorisecl for issue on 27￿ Augu8l 2024 and were
s￿ne￿ on ils behall by".
A 8eaumont- TrEF5tee
C Brown- Trustee
The notes form part of these financial slalemenls
Page 9

SSmon on the Streets
Note5 to tho Financial St8lemfjnts
r the Yèar Ended 31 December 2023
GENERAL INFORMATION
Simn on thè Streets Trs a ch8rily Incorporaled in England and W81es al Suite 18 and 2A, Crown H￿Se. 94
Amiley Road. Leeds, LS12 2EJ und8r charity registgred number 1165317.
ACCOUNTING POLICIES
Basis of preparing thg flnancial $lat8ments
The linancial statements ol the ¢harliabl$ Company, which Is a publ1¢ benefit enllly under FRS 102,have been
prepared in aE¢Drdance with the cha￿lIeS SORP IFRS 1021 'AEcounting and Reporting by Charities- Slatement
of R8commgnded Practice applicablg to chariligs preparing Ihfyir accounts in 8ccord8n¢8 with tha Financial
Reporting Standard applicable in th& UK 8nd Republic ol Ireland IFRS 1021 letfective 1 Janu2ry 20191., Financi81
Reporting Stdndaffl 102 'The Financlal RepDrting Slandaid applicable in the LIK and Republi¢ ol Ireland. and Ihe
Charities Act 2011. The financlal statements have been pre￿red under the historlcal cost conventlon.
Golng con¢em
The financial statemènts have been prepared on a golng concem basi5. Th6 Trusteès have revlewed and
considered r&levanl infoimation in rnakiw Iheir assesstnent. G*ven the measures that could be undertaken to
mitigala the c￿r￿n1 adverse conditions, and the current resources available. the Trustees have concluded that
they can wntinue lo adopt the going concern basis In preparlno the annual report and a¢counls.
Income
All income Is iecogni5ed in thB Statement of Financial Aclivities Dnce the charity has entilletnenl tts the funds, It is
prcbable that the inccme will be ieceived atKI IhB amount can be measured ieliably.
For legacies. enlillemenl is taken as the earlièr of th2 dale on which either.. the cornpany is aware Ihat probate
has been granted, the eslale has been linalised and notification has been made by the exe¢utorls} to Ihe Trust
th&t 8 distribution will b6 mad8, or wh8n a distribution is recoived from the 8stale. Rec8ipl of a legacy, in whole or
in part. is only consid8red probabl8 when the amount can be m8asur8d reliably and th8 comp8ny has been
notified ol the execuloi's intention lo make a dislribulion. Where legacies have been nolilied lo Ihe ¢ompany. or
Ihe company is aware of the oranting of probate, and the criteria for Income recognillon have not been mel, then
the legacy is treated as a conling8nt 88sel and disclosed if mateii81.
Donated serv4ces or facS1itles are recognised when the company has control over the Item. any
conditions associated wilh the donated item have bepn fflel, the receipt of economic bpnefil Irotn the use ol Ihe
¢ornpany of the item 18 probable and that economic bgnefil Can b8 wgasvr8d rg1i8bly. In acwrdance ￿ryth Ihg
Charities SOPtP IFRS 1021. the general vduntepi time of the volunteers is nol recognised and ¥efer lo Ihe
Trustees, ￿port for more information about their contrlbution.
Expenditu
Liabilities are recognised as expendlture as soon as there Is a legal or ¢onslruclive oblig8lion c(ynmilllng the
eharily lo that expendilure, il 15 probabl& that a transfer of economlo benefits wlll be requireLI In selllemenl and
the amount ol the ob5igation can be rneasured r8liably. Expendilure is accounted lor on an accrusls basis at
has been ¢18ssified under headings that agoregate all c05l r8laled lo the category. Where costs cannot be
dI￿¢11Y allilbuted lo partlcular headings Ih8y have been allocated to aclivllies on a basls conslslent wllh the use
of re50urcB5.
Fvndralsing cosis In¢ludes all expenditure Incurfed by the charity lo ralse funds for its charitable purposes. It
nclude5 the costs ol fund ralsing activities, event5 and non-chaiilable trading aclivilie5.
Charitable acliviliÈs iticludes 811 costs incurred by Ihe charity in undetlaknng aelivilies that further ils charitable
alm for the bene15t ol the beneficlaries, Including support costs and ￿$1$ relatlng loo tsie governancg of the
charity apportioned lo charitable activiligs.
All expendIlU￿ is inclusive of ir￿cOverable VAT.
Grant oHererS subject to Conditions whkh have not been mel al the year end datg are noted as a commilm8nt but
not accrupd as expendiluie.
The noles form part of these financial statements
Page 10

Simon on the Streets
Notes lo the Financial Statements- continued
Lr Ihe Year Ended 31 D8cemb8r 2023
ACCOUNTING POLICIES . contlnued
Tangible fixed assets
Tangible fixed assets are Carried al ¢osl, net ol depreciati(￿ and any provision for impairm9nt.
Depfeciation is provided at rates caleulaled lo write off the cost of fixed assets. less Iheir estimated
residual valu8, ov8r their 8XP8Ct8d uselul lives on th8 following bas88'.
Computer equipment
orrice equipment
3 yèars
3 yBars
Taxallon
The charity is exetnpl Irorn corporation tax on ils charital￿E aclivilie5.
Fund a¢countlng
Unreslricled lunds be used In accordan￿ with thg ¢harilable oble¢lives at the dlscrolion of th& Irust888.
Raslri¢ted fllnds can or*ly be usgd for particulaf r&slricted purpos8s wlhin the objects of Ihe charily. Reslrictlons
afise when specified by the donor or when funds are raised for pgrli¢ular reslri¢led purposes.
Further gxplanalion of th8 nature and purpose o18ach fvnd is If￿l￿ded in the notes to th8 financial s18ternenls.
Pension costs an(1 other post.retirement b8n•fltS
The charilable cornpany opeiales a defined conliibulion pen&on schetne. Contribution5 payable to Ihe trharilable
company's pension scheme are charged lo the Statement ol Finan¢ial Activities in the period to which they relate.
Debtors
Short terrn dgbtors are measur8d at Ir8ns8clion prioe, less any impairment.
Gash and eagh equlvalertts
Cash is ropresettted by cash in harKI and deposits with financial institutions repayable withou¢ penalty on nolice
of not more Ihan 24 hours. Ca8h equivalents are highly liquid investm8nl8 that fflatur8 in no more than three
months from the date ol acquisltion and that are readily convertiblg to k¥K)wn amoun18 of ¢8sh wilh insignifKanl
risk of chang8 in value.
Credltois
Short terffl creditor5 are measurèd al the Ir8nsactlon prl¢e.
Fun¢(lonal and pre$entollon currency
The ¢ompanVs lun¢litsnal and presenlatlonal CUr￿ncY Is GBP 1£),
OTHER TRADING ACTIVITIES
2023
2022
Fundraislng events
9,165
13.645
Page 11

Simon on the Streets
Notes to the Financial Slatemènts- conllnued
lor tho Year Ende
31D
Tnber 2023
INVESTMENT INCOME
2023
2022
Inleiest raceivable
7,734
NET INCOMEIIEXPENDITUREI
Net incomellexpendituiel 15 518ted after chErg1ngllc￿d[Iin9y'.
202J
2022
Depre¢iation - owned assets
2,256
1,497
YRUSTEES. REMUNERATION AND BENEFITS
There w8re no Irusl8$s' remuneration or other benefits for the year ended 31 DeC￿)ber2023 nor lor the y8ar
ended 31 De¢pmbÈr 2022.
T¥ustees' exp8n$85
2023
2022
Trusteès. expe￿Se5
13
During 2023 no trustees had expenses reimbursed. In 2022 on9 trustee had travel costs reimbursed.
STAFF COSTS
2023
2022
Wag88 and s818ri8S
Soci81 $8curity wsts
Other pension costs
237.634
15.462
5,248
255,270
15,713
258 344
276.565
The average monthly number of employees durin9 Ihe year was as follow8.'
2023
2022
Total
No employees received emolumgy)ts In gX¢85s of £60,000.
Page 12

Simon on the Streets
Notes to the Financial Statements- continued
for th8 Year Ended 31 December 2023
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unre8tiicled
tijnd
R85tricted
lund
Tot81
funds
INCOME AND ENDOWMENTS FROM
Donations and legaciès
274,675
274,675
Charitable aclivitles
175,400
175,400
Other Iradlng activities
13,645
13.645
Total
288,320
175,400
463,720
EXPENDITURE ON
Raising funds
43,318
43,318
Charitable aclimlies
213,401
175,400
388,801
Total
256.719
175.400
432,119
NET INCOME
31,801
31.601
RECONCILIATION OF FUNDS
Total fund8 brought forward
223,980
223.980
TOTAL FUNDS CARRIED FORWARD
255,561
255.581
TANGIBLE FIXED ASSETS
offl¢8
Equipment
Compul8r
equipment
Totals
COST
At 1 January 2023
Addltlons
4,853
2,325
4,853
4,153
1,828
At 31 De¢ember 2023
1,828
7,178
9,006
DEPRECIATION
Al 1 January 2023
Charge for year
2.430
2.053
2,430
2,256
203
Al 31 December 2023
203
4,483
4,686
NET BOOKVALUE
At 31 De￿mb￿r 2023
1.625
2,695
4.320
At 31 December 2022
2,423
2.423
Page 13

Sirnon on th& Str@81s
Nolos lo the Financial Statements- contlnued
for th6 Y8ar Ended 31 08cernb8r 2023
qo.
DEBTORS.. Amou￿r$ FALLING DUE WITHIN ONE YEAR
2023
2022
Trade dgblors
Other debtors
Accrued incorne
Prepayment8
500
1,887
6,350
15.398
14.154
5,405
24.135
19.560
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023
2022
Tradfj ¢redilors
AccFu8ls and deferr8d incotll8
6,427
41.516
3,435
59,858
47,943
63,293
12.
MOVEMENT IN FUNDS
Net
movement
In funds
At
31112123
Al 111123
Unrestrlcted funds
General fund
255,581
35.430
291.011
TOTAL FUNDS
255,581
35,430
291.011
Nel movement in lund5, includBd in the above are as follows..
Incoming
resources
Rosourcos
expended
Movement
in lunds
Unrestricted fund5
Genordl fund
288,675
1253,2451
35.430
Restflcted tunds
Restricted fund
157.456
1157.4561
TOTAL FUNDS
446,131
410,7011
35,430
Comparatlves for movemenl In funds
Nel
fflOV8m8nl
in lund$
At
31112r22
At 111122
Unrestrlcted funils
General lund
223,980
31,601
255,581
TOTAL FUNDS
223,980
31,601
255,581
Page 14

Simon on the Slreels
Notes lo the Fin8nci81 Statements- continued
Ended 31 08cembor 2023
12.
MOVEMENT IN FUNDS- continu8d
Comparative net movemenl in funds, Indud0d in the abov8 are a$ follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestrlcted funds
General fund
288.320
1256,7191
31,601
Rèstricted funds
Reslricted lund
175.4(X)
1175,4001
TOTAL FUNDS
463,720
432 1191
31,601
13.
RELATED PARTY DISCLOSURES
The￿ were no rel8tgd party Iransa¢llons for the year ended 31 De¢ember 2023.
Page 15