CATHOLIC TRAVELLERS AID TO HOMELESS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023 Regislered Charity No. 1187399
CATHOLIC TRAVELLERS AID TO HOMELESS INDEX PAGE NUMBER CONT TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 8-11 NOTESTO THE ACCOUNTS 12 TRADITIONAL PROFIT & LOSS ACCOUNT Ifor management purppsÈs ontyl
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Report of the trustees for the year ended yl*l Deceml)er 2023 The trustees present their annual report and flnancial statements of the charity for the year ended 31, December 2023. The financial staternents have been prepared in accordance wlth the accountiri8 policies set out in note I to the accounts and corhply wlth the charltV'S trust deed, the Charitie5 Act 2011 and Accounting and Reportlng by Charities.. Statemeht of Recommended Practice applicable to charltles preparlng their accounts In accordance with the Financlal ReporlinB Standard Applicable in the UK and Republic of Ireland published IFRS 1021 leffectlve l January 20151. Ob5ectlves and activities The purp05ès of the charity are., The pyeventlon or rellef of poverty in England by provldlng essentlal Items such as sleeplng bags, warm clothlng and beddlng to those at rlsk of becomlng homeless or who are homeless. The trustee5 conflrm that they have referred to the Charlty Commission's guidan on publlc benefit when reviewing the Charlty's aim5 and oblectlves, In plannin8 future actlvlties, and setting the pollcle5 for the year. The charlty furthers Its charltable pu0$eS for the public beneflt through the preventlon or rellef of poverty in England by providlng essential items such as sleepSng bags, warm clothing and bedding to those at risk of becoming homeless or who are homèless. A revlew of our achlevements and performance: How our actlvltles dellvered publle beneflt We contlnue to deliver sleeping ba65 and warm clothing to those on the street5 of London and across the countrv. The charlty Is drlven by volunteers, who arrange colledionsi purchase and dlstrlbute the essential Items to those Ilvlng on the street5. Financial revlew Our donor base is mainly the Catholic Traveller communlly. We have base regular donors from wlthSn the Communitywho donate several tlmes a year. We also make funding appeals around key time5 in the Cathollt Ilturgical year which attracls spontaneous donors, e.g. advent before Chrlstmas and Lent before Easter, whlch are traditional times for Catholic5 to become more Snvolved in charitv. Investment powers and pollcy The trustees, having regard to the Ilquldity requirements of operatlng the charltyi have kept available funds In the current account. Reserves policy and going concer The balance held In unrestricted reserves at 31st December 2023 was £1,359 of which all are free reserves. There are no restrlcted reserves. The Charlty's main SOL¢rce Df income Is donatlon5. The Trustees conslder that It Is approprlale to prepare the account5 on a Boing concern basls and, consequently. the accounts do not Include any adjustments that would be necessary if these sources of Income should cease. The trustees conslder that the charity is a goinE concern. Any reliance on donations15 managed through a flexible approach to proleci dellvery.
CATHOLICTRAVELLERSAID TO HOMELESS CIO Rlsk management As the charlty tontSnues to eslablish Itself the trustees will eonduct a review of the malor risks to which the charlty may be exposed and gystems will be established to mltlgate those risks, Plans for Future Perlods To continue ovr work raisinE funds to provide the homeless wlth essentlal items and encouraglng more Traveller famllies in different citles across England to become Involved. We will contlnuE to provide 51eepin8 bags, tents and other Stems for those In need. We also hope to engage with Ciarta5 wilh the alrn to become afflllated and become an approved charlty and 5peal< In churches 8nd make dlrect appeals to the congregation. stiuctiire, Eovernante and management Catholic TTavellers to Homeles5 Ss a Charitable Incorporated Organisatlon governed by its constilutlon and reglstered as a Charitable Incorporated Organlsation IFoundatlonl number 1167399 with the Charity Comml55ion on 1st June 2016. Appolntment of trustees As set out In the constituilon trustees are elected annually by the members of the charitable organisatlon attendlng the Annual General meetSng. Each year trustees shall retire from offlce by rotatlon based on their len8th of servlce and may offer themselve5 for re-election. The trustees admlnister the charity. Trurtee Inductlon and tralnlng Trustees are given Informatlon about their role and responsibilities on first belng appointed. They ale also glven a copy of the eonstitutlon, infomiation about staffir)g and the charlty management, and are showli toples of policy documents. RefÈrence and ?dmln15tratlve Informatlon Charltable Incorporated Organisation Name: Catholic Travellers Ald to Homeless Charltable Incorporated OrganSsation Number,. 1167399 Date Reglstered.. I" lune 2016 Trustees James Delaney Anthony Casey Slobhan O'Loughlin Secretarv Chair Treasurer Principal Offlce 1540 Ashton Qld Road Manchester MII IHN
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Independent Examlners Hllton Jones tla Community Accountancy Service Hollinwood Buslness Centre Albert street Oldham OL8 3QL Bankers Tiustee Savlngs Bank Henry Duncan House 120 George Street Edlnburgh EH2 4LH Tiustees responslbllitles In relation to the flnancial statements The charity trustees are responsible for prepailng a truslee5' annual repo¥t and financial statemertts In accordance with applicable law and Unlted Klngdom Accountlng Standards (United Kingdo Generally Accepted Accounting Practlcel. The law app51cable to charities Sn England and Wales requlres ihe charity trustees to prepare flnanclal statement5 for eath year which give a true and fair vSew of the state of affalr5 of the charlty and of the Incomlng resources and appllcatlon of resources, of the charlty for that period. In preparing the flnanclal statement5, the trustees are required to: Select suitable accounting principles and then apply them consistentlv; Observe the methods and prlnciples In tlie applicable Charlties 50RP,. Make judgments and e5tlmates that are reasonable and prudent,, state whether appllcable accounting standards have been followed, subject to any materlal departures that must be disclosed and explalned in the financlal statements; Prepare the flnancial statements on a golng concern basss unless it Is approprlate to presurne that the charity wlll contlnue In business. The trustees are respon51ble for keeplng proper accountlng records that dlsclose wlth reasonable accuracy at any tlme the financlal positlon of the Charity and to enable them lo ensuie that the financlal statements comply wSlh the Charities Act 2011, the applicable Charltles (Accounts and Reports) ReEulatlons, and the provlsion of the Trust deed. They are a150 responsible for safeguarding the assets of the charity and taking reèsonable steps for the preventlon and detection of fraud and other Irregularitles. Approved by the trustets on 9lh October 2025 and slgned on their behalf bv.. obhan O'Loughlln Treasurer
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEI [1 S OV CATHOI,IC TRAVELLFR,S AID TO HOMELESS REGISI'ERED CHARITY NO. 1167399 l PortOn the accounts of the ¢lw'ity, for the Yeai. Ended 31" D¢c¢mber2023, whicli att set out oiipag¢s5 to 11, Respectivt Responsibilities of Trustees and Examiner Th¢ L.liarity's tnislees al'e responsible foi. the pi'epai'ation of the accounts. The charity trustees consid¢i' that audit is Iiotrequii'ed foi, this yeai. under section 144(2) of the Charities Act 2011 (the 201 l Act) and Éhat an independent examination is needed. The charity ispi'epai'ing acciued accounts ]d l am qualifjed to undei'lak¢ the examit]ation by lg & qualified rnembei. of Ilie Assoclation of Chaitered Certified Accountaiits. It is my respoiisibility lo.. xainiiie th¢ a¢couiits undci. section 145 of the 2011 Act. follow th¢ piDoedui'es laid down in the genei'al Directions given by the Chai'lty Commisgion linder section 145(5)(b) of the 2011 A¢t' and To state whetl)ei- particular mattel's have come to my attention. Basis of Independent xaminers Report My examination was cai'ried outin accoi'dancewith the G¢neral Directions given by the Charity Commission. An examination includes ai'¢view of the ac¢ouiiting ircoi'ds keptby the charity and compaiisoji of the &ccount5 PtEgented with those records. Italso iiicludes Goiisiderationof aiiy unusual items oi. disclosures in the accounts, and seeking explanations fiDni you as liustees concei'ning any sucli n)atters. The procedui'es undeilaken do not provide all tlie evidence that would be i'equiied in an aiidil, and consequently no opinion is given as to wliether the accounts present a'trlle and fail. view" and the ieport is liniifrd lo those nTratte¥s set out below. IndependeJ)t Ei ximiner>8 Statement Iii comiectioii witlj my exaniinatioii, other than listed below, no inatterhas comc to my &tteiition: (l ) which gives me i'easonable cause to beIieve that in any matei'ial ie5peGt th¢ irquiLements.' to Iceep ftccouniing iEcords have in accorda11 with section 130 of the 2011 AeL aild to pi'epare a¢count8 which accoi'd with Ilie uccountitig i'ecoids and to comply with tlie accountiiig Jeqiiiieinen15 of the 2011 Act, ljave not been met. or (2) to which, iii my opiJ)ion. att¢ntlOL) should b¢ in oi'dei to enable api'opei'imdei3landing of the accounts to be l'eached. Signed.. Jaiii¢s Hilton-Jones Hilton Jones Éla Con)munfjty Accoiiiilaiicy Sei'vice Hollinwood Busiiiess Centre Albert Street Oldham OL8 3QL Dale., 9th October 2025
CATHOLIC TRAVELLERS AID TO HOMELESS STATEMEN OF INANCIAL ACTIVIT DED CE OR 2023 YE Total Funds Totsl FundB Yr Ended Year Endèd 31 Restrlct8d 31 Docember De¢•mb£r Fund9 2023 2022 Unrgstrlcted Funds Further Detdlls In¢ome from: Donations and leo8¢1es Total 3.52S 3,526 3,526 3,526 1.700 1,700 Expendlture on,. Charllab58 Aclivllies Tgtsl 141 3,2SI 3,251 3,251 3,251 2,419 2,419 Net In¢omel(expèndlture) 275 275 17191 Transfers belwegn funds Not movemènl In fund¥ 275 275 17191 Reconclllalion of funds Total funds brought fotwar(J Tolal funds carried foFward 1,084 1,359 1,084 1,359 1,803 1,084 191 The tsialoment of Ilnanci81 acllvill&s Incjudes all gaSns and lossès in the year. All Incoming Te8ources and resourc68 expended derlve from continuing 8clivltl8$. The notes on pages 6 10 11 form part of these accounts.
CATHOLICTRAVELLERS AID TO HOMELESS ALA CE SHEET AS T31DEC ER2 2023 2022 Note8 Curr8nt asgets,. Cash at Bank & In Hand Total current as6el 1,815 1,816 1,456 1,456 Llabllltle¥'. Crediltsrs.. Amounts lalling duè wthin one year 18) 456 372 Nel eurient assgls or li8bllities 1.359 Tolal a$s81s less current liabilltie6 1,359 1,084 Total net A$Bots or IEabllltles 1,359 1.084 Tho funds or the ¢horlty: Unrestricted income funds 19) 1.359 1,084 Total charfity fund& 1.359 1.084 Approved on be 811 Df the Tiuslees Managgm8nl CLYnffllttee Slobh8n O'Loughlln Tfea5urer Dale.. 9th O¢lober 2025 The nDles on pages 8 10 11 form part of Iho¥e accounts.
CATHOLIC TRAVELLERS AID TO HOMELESS staten*nt of Cash Flow8 forthe year onded 31st December 2023 Year Ended Year Ended 31 31 Dec0mber De¢•mbèr 2023 2022 RecDnclliatlon of net movement In funds to Cash flow from operatlng actlvltles Net movement In funds Increa5elldetrÈa5el In credltors 275 84 1719) 84 Nel ¢ash used In operatlng actlvltles 359 1635 Incre8selldeoreasel in cash and Gash equSvalenl8 durfno the year 359 1635) Cash and cash eoulvalenls broughl lorward 1.456 2,091 Cash and ¢ash equlvalonts carfled loard 1,816 1,456
CATHOLICTRAVELLERS AID TO HOMELESS Not95 to thg accounts foi the year endgd 31$t De¢èmbBr 2023 l. Accountlng pollcles lal Basis ol prepar8tlon and assessment of 8olng concern The ac¢ourtg (financial statements) have been prepared under ihe h15torlcal cost conventlon wlth item5 recogni5ed at C05t or transactlon value unles5 Otherwlse staled the re12vant notes to these accounts. The flnanclal statements have beEn prepared in 3ccord3nte wlth the Statement of Recommended Prattlce.. Accountlns and Reportlng by Chailtles preparlnB thelr account5 In accordance wlth thè Flnanclal Reportls)8 Standard appllcable In the UK 8nd Republit of lyeland IFRS 1021 Issued Dn l January 2015 and the Flnanclal Reportln8 Standard appllcable in the Uniied Klngdom and Repub51c of Ireland IFBS 102) and the Charitles Act 2011. The charlty C9n5titule5 a publlc benellt entlty a5 defined by FRS 102. The trustÈes conslder that there are no material uncertalntles &boul the charity's ablllty Eo ¢tsntlnue a5 a goSng conrTh. Ibl Funds structure Restricted funds are funds whSch are to be used in accordance wlth speclflc restrlctlons Imposed by the donor or tiust deei4. There are restrlcted funds. Unrestrlcted income funds comprise those funds whlch the trustee5 are free tQ USE for any purpose In further8nte ol the charltable objects. Unre51ricted funds Include dèslgnated fun(ts where the trusteo5, at thelr dlscretlon, have created a fund for a 5pe¢lfic purpose. FuTihèr details of each Fund are disclosed in note 9. (¢1 Income re¢o8nltlo All income Ss recogn15ed once the charlty has entltlement to the income, It15 probable that the Income wlll be recelved and the Amount of lrncome recelvable can be measured rèllably. Donations are recognlsèd when the charlty has been notlfled In writlng of bDth the amotsnt and settlement date, In the event that 4 donatlon Is subject to conditions that requlre a level of performance before the charlty15 entltled to the funds, the Income ts deferred and not recogn15ed until esther those condltlons are fully met, or the fullllment ol those condltlons Is wholly withln the control ol the charlty and It Is probable that those CDrtdltton5 wlll be fuiniied in the rèportin8 perlod. Interest on fund5 held on dep051t Is Included when recelvable and the amovpt can bE measured rellably by the tharity,. th15 Is norm4lly upon notlficatlon of the interest pald or payable by the b3nk. Dividends ar Tecognlsed once the dlvldencs has been declared and notifitètlon h35 been recelved of the dlvldend due. Idl Expendlture Retognltlo LiabllitSes are recognlsed as expendlture as sDon as there15 a legal or constfLlCtlve obligatlon commlttln8 the charlty to that eKpendlture, it 15 probable that settlement will be requlred and the amount of the obllgatlon can be measured rellably. All expenditure Is accounted for on an accruals ba51s. All expense5 includlrng support cost5 and governanc Costs are allorJted or apportloned to the appllcable Expenditure headlngs. For more informatlon on thls attrlbution referlo note If) below. (el Irrecoverable VAT Irrecoverable VAT 15 char8ed agalnst the expendlture headln8 foT which It Wa5 Incurred, If) Allocatloh of suppcrt and governance Costs Support Costs have been allocated between Governance costs and other suppo¥t costs. Governance ¢tS comprlse all costs Involving the publlc accountabllity of the charity and Its tompllallce with regulatlon and good practSce. These costs Include costg related to Independent examlnatioN and legal fees together wlth an apportlonm@nt of overhead and suppoit costs. Governance costs and support costs relatlng to charltablÈ actlvltles have been apportioned baseil on type of expense. The allocation of support and gove¥nanTr costs Is analysed In note 6.
CATHOUCTRAVELLERS AID TO HOMELESS lÉl Cosls of ralsln8 fund5 Thère are no costs assoclated wllh raising funds. (h) Charitable Artlvltles Costs ol charltable arttvltles Include 8overnance cost5 and an apportionment of support costs a5 showft in note 4. 111 TanElble flxed a558ts and dBpreclatlon All assets costln8 more than £500 are capita115ed 8nd valued at hlstorlcal c05t. 111 Reallsed Balns and10s$e$ All galns and losges are taken to the Statement of FlnaTrclal Attlwtle5 a5 they arlse. Reallsed galns and10s5e5 Dn Investment5 are calculated a5 the difference betwèen sales proceeds and thelr openln8 carryln8 value or thelr purchase value If acqulred sub5equenE to the Ilrst day of the Ilnanclal year. Unreallsed galns 8nd losses are calculatEd as the dlfference betwee# the fairvalue at the year end and thelr varylng valuè. Realised and uniéallsed Investment 8aln5 and losses are comblnÈd In the Statement of Financlal Actlvltles. Ikl Penslons The charity currently does not admlnlster contrlbutions to a penslott scheme on behalf of indlvlduals. 111 Debtors Trade 8nd other debtors are recoBnlsed at the settlement amount due afte* any trade discount ofleied. Prepayments are valued at the a¥nount pr&pald net ol any trade dlstounts due. Im) Credltorg and Prov151ons Credltors and provisions are recognlsed where the charity has a present obllgxtlon resulting from a event that wlll probably result In Ihe transfer of the funds to a thlrd pa¥ty and the amount due to settle the bllgatign can be measured or estlmated Teliably. Credltors and provi510Vb5 are normally recognisÈd at thelr settlernpnt amount after allowlng for any tiade dlseounts due. 2. Relatsd party tiansa¢tlon$ and trustees. expen¥&s and remunerallon The tru5tee5 all 8lwÈ freely their tlme and expertlse without dny form of Kemuneratlon or other beneflt In cash or klnd. Expènses pald to the trustees in the year totalled £nS112022: £nill. 3. Donations and Legacle5 Unrestricted RpstrlBt8d Totol Fund¥ Year Endod 31 Ygar Ended Year Ended Year Endod 31 December 31 Decembpv 31 Deogmber Dteembèr 2023 2023 2023 2022 Donations Rèceived 3,526 3,526 3,526 3,S26 1,700 1,700
CATHOLICTRAVELLERS AID TO HOMELESS io 4. Expendlture Yr Endfjd Year Endèd 31 Rell•f of 31 Decembèr Decembèr Poverty 2023 2022 Expandlturo on charltsbl• a¢tlvllles: Welfare Resources Postage Govaman¢e 3,108 59 84 3,2S1 3,251 3,108 59 84 3,251 3,251 2,335 84 2.419 2,419 5. Analysls of pxpendlture on charltable ¥cilvltles As per note 4. 6. AllocatloT) of governance 8nd support CD$15 The breakdown of support Costs and how ihese were allocated between governance and otlier support tosts 15 Shown below., Gèneral Support Governance Total 2023 Bas18 of Mpportlonmont 84 type of expense Accounlancy FÉès 7. Indapendent Examlner Fees Year Ended Year Endèd 31 31 D8comb8r Decemb8Y 2D23 2022 Indep¢ndenl ex8minallon fees 84 84 84 84 8. Credltors,, amounts falllng due wlthin one year Year Ended >1 Decèmber 2023 Year Ended 31 December 20Z2 Cwdilors Accruals 3T2 288 84 372 456
CATHOLICTRAVELLERS AID TO HOMELESS 9, Analyslg of ¢h4ritable funds Analysls of mov8ments irt unre8tri¢tèd lunds B•lance at31 Decembor 2022 Balaiic8 at 31 December 2023 Incomlng Resource$ Resouvc08 Expended Transfgrs General Fund 1,084 1,084 3.$26 3.526 13.251) 13,2511 1.359 1,359 Namo of unre8trSeted fund: General Fund Description, nature and puYpo86 ol the fund The"Ir8e re8eNes" aNer allowing lor all deslunaled funds 10. Analysls of net a$$o1$ betwegn funds Unre5triGtgd funds Rg8trittod fund8 Total 2023 Cash at bank and in hand Olhtrr nèl currenl asselsllliabllillosl Total 1,815 d561 1,359 1.815 1456 1,359 11. Flnanclal Inslrumgnts The chaiily only has finanGlal asÈd8 and Ilabilities ol a klnd Ihal quallfy as b45iG fjnancial Inslfumgnls. Baslc financlal Insirumgnls are Inillally r8cogni5ed on a Iransactlon value and subsequently M•asud al their setllamenl dlue with the extèplion of bank loans whlch are subsaquenuy ffleasuied al an amDrtl8Èd cosl using the effective Inlgrosl rnelhotl.
CATHOLICTRAVELLERS AID YO HOMELESS 12 Tradltlonal Incothe and Expendlture Account (for manaiement purposes only) Year Ended 31 Year Ended December 31 Dernber 2023 2022 Income Donations Totsl Income 3,526 3,520 1,700 1.70Q Expendlture Welfare Resources Postage Accountancy Fees Total £xpondltuYe 3,108 59 84 2.254 2,33S 84 2,419 Surpluslldeficlt foryearl 275 {7191