CATHOLIC TRAVELLERS AID TO HOMELESS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022 Registered Charity No. 1167399
CATHOLIC TRAVELLERS AID TO HOMELESS INDEX PAGE UMBER CONTENTS TRUSTEESANNUAL REPORT INDEPENDENT EXAMINERS FIEPORT STATEMENT OF FINANCIAL ACTIVITIES 9ALANCE SHEET STATEMENTOF CASH FLOWS 8-11 NOTES TO THE ACCOUNT5 12 TRADITIONAL PROFIT & LOSS ACCOUNT Ifor management purposes onlvl
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Report of the trustee5 for the year ended 31" Detèmber 2022 The trustees present theSr annual report and financial Statements of the charlty for the year ended 31, December 2022. The financial statements have been prepared In accordance with the accounting policies Set out In note I to the accounts and comply wlth the charity's trust deed, the Charltles Act 2011 and Accountlng and Reporting by CharltSes', Statement of Recorninended Practlce appllcable to charltles preparlnB their Bccounts In accordance with the Flnarclal Reporting Standard Applicable in the UK and Republlc of Ireland published IFRS 1021 leffective I lanuayy 20151. Obje¢tlves and actlvltles The purposes of the charity are: The prevention or rellef of poverty In England by provlding e5sentlal items such as sleeplng bags, warm clothing ènd bedding to those at risk of becoming homeless or who are homeless. The trustees confirm that they have relerred to the charlty Comrni551on's guidance on publi¢ benefit when reviewlng the Charlt¢5 a1rn5 and objectlves, In planning future activitles, and settln8 the pollcles for the year, The charlty furthers its charitable purposes for the publlc beneflt through the preverbtlon or rellef of poverty in England by provldlng essentlal items such as sleeping bag5, warm clothlng and beddlng to those at risk of becorning homeless or who are homeless, A review of our achlevements and performance: How our actlvltles dellveyed publ1¢ beneflt We continue to delivey sleepin8 bags and warm clothing to those on the streets of London and acros5 the countrv. The charSty is driven by volunteers, who arrange collection5, purchase and distrlbute the essentlal Items to those livlng on the streets. Financi31 review Our donor base Is mainly the CatholltTraveller cornmunity. We have base regular donors from within the community who donate several time5 a year. We a150 make fundlne 8ppea15 around key tlmes In the Catholi¢ liturBical year whlch attracts spontaneou5 donors, e.g. advent before Christmas and Lent before Easter, which are traditlonal times for Catholits to become more involved in charity, Investment powers and pollcy The trustee5, havlng regard to the liquidlty requlrements of operatlng the charlty, have kept available funds in the current account. Reserves pollty and going concern The balance held in unrestricted reserves at 315t December 2022 wa5 El,0811 of which all are free reserves. There are no re5trlcted Yeserves. The Charlty's maln source of Income is donation5. The Trustees consider that it is approprlate to prepare the accourts on a golng concern basis and, Consequently, the accounts do not Indude any adjustments that would be necessary Sf these sources of Income should cease. The trustees consider that the chafltyls a goin8 conrn. Any reliance on donations is rnanaged through a flexlble approach to project delivery.
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Rlsk management As the charity contlnues to establish Itself the trustees w511 conduct a review of the major risks to whlch the charlty may be exposed arbd systems will be established to mltlgate those risks. Plans for Future Perlods To continue our work ralslng funds to provlde the homele55 wlth essential Items and encouraging more Trave15er famllies in different cities across England to become involved. We will contlnue to provide sleeping bag5, tents and other Item." for those irb need. We also hope to engage wlth Ciartas wlth the aim to become affiliated and become an approved charlty and speak in churches and make direct appeals to the eongregatlon, structure, gOverrtan and manaEtment CatholicTravellers Aid to Homelp55 is a Ch&rltable IncorpDrat¢d Organisatlon governed by Its constitution and reglstered as a Chai'ltable Incorporated Organisation (Foundatlonl number 1167399 wlth the Charity Commission on l Jiine 20.I6. Appolntment of trustee$ As set out In the tonstitutSon trustees are elected annually by the members of the ¢harltable organlsatlon attending the Annual GeneTal meeting. Each year trustees shall retire frorn oifice by rotatlon based on thelr length of servlce and may offer themselves for re-election. The trusl'ee5 administer the charity. Trustee indu¢tlon and tralnln Trustees are givell Information about thelr role and responslbllitles on first being appolnted, They are also gbveh a Copy of the constltutlon, informatlon about staffing and the charity management. and are shown coples of policy documents. Reference and admln15tratlve informatlon Charitable Incorporated Organisation Name.. CathDlicTravellers Ald to Homeless Charitable Incorporated Organlsatlon Number: 1167399 Date Reglstered,. I" June 2016 Trustees Jame5 Delanev Anthony Casev Siobhan O'Loughlin Secretary Chair Treasurer Prlncip81 Off ice 1540 Ashton Old Road ManchesteT MII IHN
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Independent Examlners Hilton lones tla Communlty Accountancy Servlce HollinwoDd Business Centre Albert street Oldham OL8 3QL Battkers Trvstee Savings Bank Henry Duncan House 120 Georee Street Edlnburgh EH2 4LH Trustees responsibllltles ih relatlon to the flnanclal statemen1$ The charity trustees are Tesptsnslble for preparlng a trustees, annual report and flnanci31 statements in accordance w5th applicable law and United Kingdom Accounting Standards Iunlted Kingdom Generally Accepted Accountlng Practlcel. The law applicable to tharltle5 in England and Wales requires the charity trustees to prepare flnanclal statements for each year which give a true and falr vlew of the state of affalrs of the charltv and of the Sncoming resource5 and appllcation of resources, of the charlly for that period. In preparing the financial statements, the trustees are requlred to.. Select sultable accounting principles and then apply them cons15tently* Observe the methods and princlples In the applicable Charities SORP,. Make judgments and estlmates that are reasonable and prudent,. State whether applicable aceounting standards have been followed, subject to any materlal departures that must be disclosed and explained in the financlal statements,. Prepare the financlal statements on a going concern basis unless it15 approprlate to presume that the charlty wlll contlnue in business, The trustee5 are responsible for keeping proper accountlng records that disclose with reasotlable accuracy at any tlme the flnancial position of the charity and to enable them to ensure that the finan¢lal slaiements comply with the Charities Act 2011, the applicable Charltles IAccountS and Reports) Regulatlons, and the provi51on of the Trust deed. They are 31so responslble for safeguardlng the asset5 of the eharlly and taklng reasonable steps for the prevention and detection of fraud and other Irre8ularitles. Approved by the trustees on 9, October 2025 and signed on their behalf by: han O'LoughlSn Treasurer
INDEPENDENT EXAMINERS REPORT TO THE4 TRTJSTEES OF CATHOLIC TRAVELLEI RS AID TO HOMELEt SS REGISTERED CHARITY NO. 1167399 I i'epoit on tlie accounts of the cliarity, for the Yeai'Ended 31" December 2022, which 'e set out onpag¢s5to 11, Respective Responsibilities of Trustees ond Ei xaminer The charity's liijsteeg are I'esponsible for th¢ preparation of the Accouiits. The chai'ity trustees considei. that an audil is Iiot i'equll'ed fol this yeai. undei. section144(2) of the Chai'ilies Act 2011 (the 2011 Act) and that an itependent examination is needed. The charity is prepai'iiig acci'ued accounts and I ain qualifid io undei'lake tlie exarnin8tion by being a qualified ineinbei, of the Assoctation of Chartered Certified Accountants. It is my responsibility to: Examine the accounts undei. section 145 of the 2011 Act. follow th¢ piocedures laid down in the geiieral Dii'ections given by the Cha17ty Commission iindei. section 145(5)(b) of the 2011 Act; and To stale wbether particular matteiT liave come to my att¢ntion. Basis of Independent Ei ximiners Report My exaniination was cai'yied out in acc01&llCewlth the General Dire¢tions givenby ihe Charity Commission. AH examinalion in¢liides a iEview ofthe accouiitiiigrecoi'ds kept by the ch&ity ai)d a oompai'ison of the accounts presented with those i'ecords. It also includes consideration of any uiiusual items or dis¢losui'es in the accoiints, and seekingy explanatioiis from you as trustees conoeTning any such niatl¢rs. The procedures undei*akeii do not pi'ovide all tlle evidenoe thal would be icquired in an audit, and consequently no opinion is given as lo whethei. tlie &ccounts pi'esent a"tru¢ and fail view" and the LEPOrt is limited to tliose matters sct oiit below, Independent xaminer 8 L8tAtement In coniiection with iny examiiktioAI, otli. than Ilsted below, no matterhas com¢ to my attention: (l) which gives me LeÉtsonable cause to believe that in aiiy material respect the i'equkyemenls.. to keep accouiiting i'ecoi'ds have in accoi'daiicg with section 130 of the 2011 Act. and to pi'epare accounts wlllch ao¢oid with the accounting i'¢coi'd& aiid to comply with tlie accouiiting i'equii'ements of tlie 2011 Act, have not been met, or (2) to whiuh, inrny opinion, alLfflition sliould be di'awn in oi'dei. to enable a pi'opei. understanding of the accounts to be i'ea¢lied. Signed: Jani¢s FEilton-Jones Hilton Juneb tla Community Accollijlancy Seivice Hollinwood Busiiiess Cell'e Albert Stt'eet Oldham OL8 3QL Date; 9 ' Octobei, 2025
CATHOUC TRAVEtLER5 AIDTO HOMELESS EN INA CTIV DED 31 DECENtB S FOR THE YEA Total Fund8 Totol Funds Year Ehd•d Year Endgd 31 RgStrl¢ted 31 Decembor D8cembor Funds 2022 2021 Unrestrlcled Fund Furthèy Detail$ Incom8 from: DDnalions and lègades Total 13} 1,70Q 1,700 1.700 1,700 1.255 1,255 Expendlture on: Charltabl8 Acllvill&s Total 14} 2,419 2,419 2,419 2,419 84 Net in¢omell•xpondlturel 17191 17191 1,171 Transfers belweon fund8 19) Net movgment In lunds 17191 17191 1,171 R•eon¢lllatlott of fund8 Total funds brought forward Total funds carrled fomard 1,803 1,084 1,803 1,084 632 1,803 19) Th¥ slalemeDI of financlal 8cllvllle$ Indudes all and lossès In the year. All Incomlng $0Yr0e5 and resourcos expenda derSve fiom ¢onllnuing acllvllles. Thg notes on pag89 8 10 11 form part ol thèse accounls.
CATHOLIC TRAVELLERS AID TO HOMELE55 BA NCE SHEET AS AT 31 BER 2022 2022 2021 No19 CuYrenta$sgts'. Cash at Bank & In Hand Tolal currenl as8915 1,458 1,458 2,091 2,091 Llahllltles: Credilots: Amounts falling du8 wlthSn one year 181 372 288 Nel curtent hS5els or IIAbllllles 1,084 1,803 Toial assets less current Ilabllilles 1,084 1,803 Totsl npl 4$$ets or liablli1Égs 1,084 1,803 Thé of the charSty', Unrestricted income funds {91 1,084 1,803 Total charltyfurtds 1,084 1,803 Approved Dn bghall of thè Tr 81è8s Managem8nt Con)Mlllee 'sbhar O'Loughlln Tieaswer D8le.' 91h Octobor 2025 The notes on pag88 8 10 11 ftjnn part ol these 8¢¢ounls.
CATHOLICTRAVELLERS AID TO HOMELESS Statsmont of Cash Flow5 for tho yèar ended 34st Decembor 2022 Yoar Ended Year Endod 31 31 Docembor D8¢•mber 2022 2021 Ron¢111?110n of net movement In funds to nèt Cash Ilow from operatlng actlvltles Net movement in funds Increa5elldeueasel In credltors 17191 84 1.171 84 N¢t cash u5eil In operdtln8 actlvltles 635 1,255 Increa8glldecreasèl in cash Cash equlvalell18 durtng the yo81 16351 1.255 Cash and ca8h equSvalenl$ broughl lotWArd 2,091 830 Ca8h and cash èqulvalents carrled forward 1,466 2.Dèl
CATHOLICTRAVELLERS AID TO HOMELESS Nol&¥ to the 4¢counts for the yeBr endad 34st Decombar 2022 I, Accounllng pollcles lal Ba51$ of prep8ratlon and assessment ol golng concern The accounts Illnanclal ststementsl have bèen prepared under the hlstorlcal cost tonventlDn wllh Items recognlsed at cost or tran5a£tlon value unle55 Otherwlse stated In the relevant notes to these ac¢ounts. The fin3nclal statement5 havÈ been prepared In accordance wlth the Statement ol Recommended Practice: Accountln8 and Reportlng by ChaFltie5 preparin8 thelr accounts In accordance wlth the Fbnanclal Reportlng standard applicable In the UK and Republic of Ireland If RS 1021 Issued on l January 2015 and the Flnanclal fteportlng Standard appllcable In ihe Unlted Klngdom and Republlc of Ireland IFRS 1021 and the charities Acr 2011. The ch8rlty con5tltutes a publk benelli ertlty as dellned by FRS 102. The trustees conslder that theTe are no mateylal uhcertainlles about the charlty's abillty to continue as a 8olng coniern. Ibl Funds ¥tructure Re5tiicled funds aye funds which arè to be used In accoidtnce with speclflc restrlctlon5 Imposed by thè donor QT trust deed. There are ng restrl¢led funds. UnrÈstricted Income funds comprlse those fund5 whlch the trustees are free to use for any purpose In furtherance of the charltable oblects. Unrest¥icted funds Include deslgnated funds where the trustees, at thelr dlscrellon, have Creat a lund for a specific pu¥pose. Further details of each fund are d15dosed In ntste 9. 1¢) Income r8co8nltlon All incomels reco8nlsed oncé the charity has entitlemeni to the Income, It is probable that the incomt wlll be recelved and the amount of Income recelvable can be meésured rellably. Donatlons arè recognisèd when the Charlty ha5 been notlfled in wrltin8 of both the amount and settlement date. In the event that 8 donatlon Is subject to tondltions that requlre a level of peiformance before thè charlty is entltled to the funds, the Income Is deferréd and not recognlsed untll esther those condlttons are fully met, or the fulfllment ol those condlllons is whollywlthin the contitil of the chaTIty and it Is probable that those condltlons wlll be lullllled in the reportlng perlod. l*terest on funds held on deposit15 Included whers receNable and the amount can be measured rellab5y by the charity,- thls Is normally upon notSflcation of the IniÈrest pald or payable by the bank. Dlvldends arè recogTrlsed once ihé dlvldend ha5 been dedared and notlllcatlon has been recelved of the dlvldend ijue. Idl EHpendlturÈ RetO8nltlon Llabllltles are r2co8ni5ed as expenditure a5 soon as tliere Is a legal or constructlve obSig3tion tommlttlng the charity to that expendllure, il 15 probable that settlement wlll b¢ requlred and thè amount of rhe Dbllgation can be measured ¥ellably. All expendlture Is accounted for on an accruals basls. All expen5e5 includln8 support costs and governance Costs are allocated or apportloned to the applijble experdlture headln85. For more Informaiion on thls attrlbutlon iefer to note If) below. lel Irrecoverable VAT Irtecoverable VAT Is tharged agalnst the expendlture he8dlng lor whlch It Wa5 Incurred. (fl Allotatlon of Support and govÈrnance r05ts Support costs have k>een allotated between governance costs and other support costs. Governance costs c¢)mprlse all eosts Involving the pub11c accDuntablllty of the charlty and Èts compllallce wlth regulatlon and 800d practicè. These costs IDcludÈ costs related to indepèndent Èxamlnatlon and legal fees together wlth an apwrllpnment of overhead and Support costs. Governance costs and suppoit costs relatlng to charltable actlvlties have been apportloned based on type ol expense, The bllocatlon tsf support and governance costsls ana1ysed In note 6.
CATHOLIC TRAVELLERS AIDTO HOMELESS Igl Cost$ of ralslng funds There are no cosls as50clated with ialslng funds. Ihl tharltable Activltle5 Costs of chaTlt8ble activitles Incltsde governance costs and an appcsrtionmènt of gupport costs 6s shown In ote 4. 111 Tanglble Ilxed a55e15 and depreclatlon All assets c05ting more than £5 are capilallsed and valued at hlstorlcal Cost. 111 Reallsed Balns and105S£5 All Èalns and losses are taken to ihè St8tement of Fln8nc131 Activltle5 as Ihey ar15e. Reallsed galn5 gnd losses investments are calculated as the dlfferente between sales proceeds and their openlnE carrylng value or thelr purchase value1f acquired subsequent to the fiT5t day of the flnanclal Year. Unrealised galns and losses are calculated 35 the dllfeience between the falr value at the year end and their varying valde. Realls8d and unreallsed investment gains and10sse5 are combined in the Slatement of Flnanclal Acllvltles. Ikl Penslons The charliv currently does not admln15ter contr1butlon5 to B pension scheme on behalf of Indlvlduals. 111 Debtors Trade and otheT debtors are recognlsed at the settlement amount dup after any trade discount olleied. Prepayrnertts are valued at the amouni prepald net of any trade dlscounts due. Im) Credltors and Provlslons Creditors provlslons are IBCDgn15ed where the tharlty has a present obligation resulttng from a pasi event that wlll probably result In the transfer of the funds to 8 ihird party the amount due to sèttle the obllgatlDn can be tnea5ured or estlmated reliably. Credltors and provisiDnS are normally recognlsed al thelr settlement 3mount 3ftÈr allowlng for any Ir8de dlscountg due. 2. Rglatèd party transactltsns and trusfeBs' expenses and rèmuneratlon The trustees all Elve freely thelr tlme and expertlse withoul any form of rernuneratlon or other benefit In cash or klnd. Expenses paid to the trustees In the yeartotalled £nll12021: £nlll. 3. DonÈdong dnd LogocleB Unr98trlct¥d Re$trlctod Total Funds Yoar Ended 31 Year EndÈd Year Ended Year Endèd 31 De¢ember 31 D8comber 31 t)etèmb8r De¢ember 2022 2022 2022 2021 Donations Recelv8d 1,700 1,700 1,700 1,255 1.255
CATHOLIC TRAVELLERS AID TO HOMELESS io 4. Expéndlture Year Ended Ywar Ended 31 Rglief of 31 Docemb&r DgGember Poverty 2022 2021 Expenditur& on ¢harltablè actlvltl•s: Wellaro Resource8 Govemance 2,335 84 2.419 2,419 2,335 84 2,419 2.419 84 84 84 5. Analysls of expendlture on charltable pctlvltlés As per note 4. 6, Allocatlon of governanco and support cost5 The breakdown of support costs and how thE5e weie allocated between governance and other support Costs Is shown below.. Gengral Support Governancè Tol812022 B#g18 of apportlonrnent 84 type of expense 84 AcUntancY Fees 7. Independènt Examlnèy Faos Yeai Ended Yttar Ended 31 31 December D8ceThbgr 2022 2024 Ind8pendenl gxaminaliotF f¢ B4 84 84 84 8. Credltors,. amounts falllng due wlthln orte year Year Erded 31 December 2022 Year Énded JI DeMtser 2021 Creditors Accruals 288 84 372 204 84 288
CATHOLICYRAVELLERS AID TO HOMELESS 11 9, Analy8ls of charitable ILtnds Analy$i¥ of movements in unyèslrlcted funds Balance ot 31 D&cember 2021 Balonce at 31 D8GèMber 2022 Incomlng Resources Rosources Expend?d Transfgrs Gèneral Fund 1,803 1.803 1,700 1.700 12,4191 12,419 1,084 1,084 Namv of unStrICtlI fund.. General Fund Dgscrlpllon, nature and puypose of thg fund The'fréè r&serves" afteT allowing fof all dèsiunaled funds 10. Analysls of n•t a68ets baiwepn fund8 Unr85tri¢ted R&¥trlcted funds Total 2022 Cash 81 bank and In hand Other nel cuirenl ass81sllliabllilie¥l Total 1,456 13721 1,084 1,456 13721 1,084 11. Financlal In?Iruments The ch8rtty only has flnanoigl assels and118bllities of È kind Ihal quallly as baslc financial Inslrumenis. Bas finanelal inslrumenls ar8 Inlllally recoGnised on a transaction valuB and subsequently m8a8ur*cl al Ihelr selllÈmenl value wllh thè expIlo ol bank loans whlch aro gubsequenlly measured al an arnortised cost uslng Ihe ellectivè intere31 mèthod.
CATHOLIC TRAVELLERS AID TO HOMELESS 12 TrodltlDnal Income and Expendlture Account (for management purpose5 only? Year Ended al Year Ended Detember 31 Decembei 2022 2021 lrntome Donations Total Income 1,700 1,700 1,255 1,255 Expendllure Well3re Resources Accountancy Fees Total Expendlture 2,335 84 2,419 84 84 Surpluslldeflclt for y£aYl 17191 1,171