CATHOLIC TRAVELLERS AID TO HOMELESS FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Regist8red Charity No. 1167399
CATHOLIC TRAVELLERS AID TO HOMELESS INDEX BE TENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 8-11 NOTES TO THE ACCOUNTS 12 TRADITIONAL PROFIT & L055 ACCOUNT (for management purposes only)
CATHOLIC Th AVELLERS AID TO HOMELESS CIO Report of the trustees for the year ended 3151 December 2024 The trustees present their annual report and flnancial statements of the charity for the year ended 31 December 2024. The financlal statements have been prepared In accordance with the accounting policies set out in note I to the accounts and cornply with the charity'5 trust deed, the Charltles Act 2011 and Accounting and Reporting by Charltles: Statement of Recommended Practice applicable to cha rltles preparing their accounts in accordance with the Fin3nclal Reportlng Standard Applicable in the UK and Republic of Ireland published (FRS 1021 (effective l January 20151. Objectlves and activitles The purposes of the charlty are: The preventlon or rellef of poverty In England by providing essentlal Items such as sleeplng ba85, warm clothlng and bedding to those at rlsk of becomlng homeless or who are homeless. The trustees conflrm that they have referred to the Charlty Commlsslon's guldance on publlc beneflt when revlewlng the Charlty's alms and objectives, In planning future actlvltles, and setting the pollcles for the year. The charity furthers Its charltable purposes for the publlc benefit through the prevention or rellef of Poverty in England by provSdlng essentlal Items such as sleeplng bags, warm clothlng and beddlng to those at rlsk of becomlng homeless or who are homeless. A revlew of our achievements and performance: How our actlvltle5 dellvered publlc beneflt We contlnue to dellver sleeping bags and warm clothlng to those on the Streets of London and across the country. The charlty Is drlven by volunteers, who arrange collectSons, purchase and dlstribute the essentlal items to those Ilving on the stTeets. Flnanclal revlew Our donor base is rnalnly the Cathollc Traveller cornmunlty. We have base regular donors from withln the communlty who donate several tlmes a year. We also make fundinB appeals around key times In the Catholic Iltuygical year whlch attracts spontaneous donors, e.g. advent before Christmas and Lent before Easter, whlch are tradltlonal tlmes for Catholics to become more Involved In charity. Investment powers and pollcy The trustees, havlng regard to the liquidlty requlrements of operating the charlty, have kept available fund5 In the cu rrent account. Reserves pollcy and golng concern The balance held In unrestricted reserves at 31st December 2024 was-E162 of which all are free reserves. There are no restricted reserves. The Charity's maln source of income Is donations. The Trustees considerthat it Is appropriate to prepare the accounts on a going concern basis and, consequentlyi the accounts do not include any adjustment5 that would be necessary if these sources of Income should cease. The trustees conslder that the charlty is a going conrn. Any reliance on donatlons 15 managed through a flexlble approach to project delivery.
CATHOLIC TRAVELLERS AID TO HOMELESS CIO Risk management As the charity contSnues to establlsh itself the trustees will conduct a review of the major rlsks to which the charity may be exposed and systems will be established to mltigate those rlsks. Plans for Future Periods To contin(Je our work raislng funds to provide the homeless wlth essential Items and encouraglng more Traveller famllies in dlfferent clties across England to become involved. We will contlnue to provide sleepln8 bags, tents and other Items for those in need. We also hope to engage wlth Ciartas wlth the alm to become affillated and betome an approved charlty and speak in churches and make direct appeals to the congregation. Structure, Eovernance and management Catholic Travellers Ald to Horneless Is a Charltable Incorporated Organlsation governed by its constitutlon and reglstered as a Charltable Incorporated Organisatlon {Foundat5onl number 1167399 with the Charity Commlssion on I. June 2016. Appolntment of trustees As set out In the con5tltution trustees are elected annually by the members of the charltable organlsatlon attendlng the Annual General meeting. Each year trustees shall retlre from offlce by rotatlon based on their length of servlce and may offer themselve5 for re-electS0n. The trustees admlnlster the charlty. Trustee Inductlon and trainlng Trustees are glven Informatlon about thelr role and responslbllltles on f Ir5t belng appointed. They are also glven a copy of the constltution, informatlon about stafflng and the charlty management, and are shown coples of pollcy documents, Reference and admlnlstratlve Informatlon Charltable Incorporated Or8anisatlon Name: Cathollc TravelleTs Ald to Homeless Charltable Incorporated Organlsation Number: 1167399 Date Reglstered: l June 2016 Trustees James Delaney Anthony Casey Slobhan O'Loughlln Secretarv Cha5r Treasurer Prlnclpal Offlce 1540 Ashton Old Road Manchester MII IHN
CATHOUC TRAVELLERS AID TO HOMELESS CIO Independent Examlners Hllton Jones t/a CommunSty Accountancy Service Hollinwood Buslness Centre Albert Street Oldham OL8 3QL 8ankers Trustee Savings Bank Henry Duncan House 120 George Street Edlnburgh EH2 4LH Trustees responslbllitles In relatlon to the flnanclal statements The charity trustees are responslble for preparlng a trustees, annual report and financial statements In accordance with appllcable law and United Klngdom Accountlng Standards Iunlted Klngdom Generally Accepled Accountlng Practlcel. The law applicable to charltles In England and Wales requlres the charlty trustees to prepare flnanclal statements for each year whlch glve a true and falr vlew of the state of affairs of the chèrlty a nd of the Incomin8 resources and application of resources, of the charlty for that period. In preparlng the flnanclal statements, the trustees are required to: Select sultable accountlng prlnciples and then apply them conslstentlv; Observe the methods and prlnclples in the appllcable Charltles SORP; Make Judgments and estlmates that are reasonable and prudent. state whether applicable accountlng standards have been followed, subjett to any material departures that must be dlsclosed and explalned in the flnanclal statements,, Prepare the flnanclal statements on a golng concern basls unless It Is appropriate to presume that the charlty wlll continue in busines5. The trustees are responslble for keeplng proper accountlng records that dlsclose with reasonable accuracy at any time the financial posltion of the charity and to enable them to ensure that the flnanclal statements comply with the Charltles Act 2011, the appllcable Charlties (Accounts and Report51 Regulatlons, and the provision of the Trust deed. They are also responslble for 5afe8uardln8 the assets of the charlty and taklng reasonable Steps for the preventSon and detectlon of fraud and other Irregularlties. Approved by the trustees on 911 October 2025 and signed on their behalf by: Slobhan O'Loughlin Treasurer
INDEPfi NDENT XAMINERS REPORT TO THE TRUSTEES OF CATHOLIC TRAVLI LLERS AID TO HOMELEI SS REI GISTEI RED CHARITY NO. 1167399 5t I report on the accounts of the charity, for the Year Ended 31 December 2024, whicli are set out onpages 5 to IJ. Respeclive Responsibilities of Trustees and Examiner The charity's trustees are responsible for the preparation of the accounts. The cliaiity ti'ustees coiisldei, tliat an audit is iiot required for this year under section144(2) of the Cliarities Act 2011 (the 201 l Act) aiid that an independent examination is needed. The cljai'ily is pi'eparing accrued accounts and I am qualified to undGR'take the exainination by being a qualified incmbei of the Association of Lh'teld Certified Accountanls. It is my Irsponsibility to: Exaniine the accounts under section 145 of the 201 l Act; follow the procedures laid down in the genei'al Directioiis given by the Charity Con]mission iindei. sectioii 145(5)(b) of the 201 l Act. and To state whether paiticulai. matters have come to my attention. Basi.9 of Indepeiident Examlners Report My exaniination was carried out in accoi'dance with tlie General Directions given by tlie Cliarity Coiwnission. An exainination includes a iEview of the accounting ircords kept by the charity and a coinparison of the accoiints presented with those records. It also includes considei?tion of any Iinusual items or disclosuirs in the accounts, and seeking explanations fl'om you as ti'ustees coiicerniiig any such mattels. The procedure% undertaken do not pi'ovide all the evidence that would be i'equiiEd in an audit. and consequently iio opinion is given as to whethei tlie accounts pieseiit a "ts'ue and fair view" and the i'epojt is liiiiited lo those matt'S set out below. Independeiit Ei xaminer's Statejnent Iii comiection with my examination, othei. than listed below, no matter has come to Iny attentioii: (l ) which gives me reasonable cause to believe that in any matei'ial i'espect tlie i'equii'eiiieiits; to keep accounting I'ecoids have in accoi'dance with section 130 of the 2011 Acl, aiid to pirpare accounts whicli accoi'd with the accountiiig iEcords and to comply witli the accoiinting requiienients of the 2011 Act, have not been niet. or (2) to whicli. in my opinion, attention sliould b¢ drawn in oi'dei. to enable api'opa. Iindei3tandiiig of the accounts to be l'eached. Sigiied.. Jaines Hilton-Jones Hilton Joncs tla Community Accountancy Seivice Hollinwood Business Centi Albert Street Oldham OL8 3QL Dat¢; 9lli October 2025
CATHOLICTRAVELLERS AID TO HOMELESS TEMENT OF FINANCIAL ACTIVIT S FOR THE YE NDED DE BER 2024 Total Funds Total Funds Year Endecl Yèar Ended 31 Re8trfcted 31 Docember December Fund$ 2024 2023 Unrestrlcted Funds Further Detalls Income from: Donallons and legacies Totsl (3) 1,750 1,750 1,750 1.750 3.526 3,526 Expendlture on: Charitable Acllvllles Total (4) 3,271 3,271 3,271 3,271 3,251 3,251 Not Incomell8xpendlturo) (1,521) 11,5211 275 Translers between fund8 (9) Ngt movement In funds 11,521) 11,521} 275 Recon¢lllatlon of fund8 Tolal lund6 broughl forward Total fund8 carrled forward 1,359 11621 1,359 1162 1,084 1,359 {9) The slatemenl of flnancl818cllvilles Includes all galns and losses In the year, All wieomlng resources and resources expended derive Irom ¢ontlnulng aclivllles. The notes on page$ 8 to 11 form part ol these account8.
CATHOLICTRAVELLERS AID TO HOMELESS BALANCE HEET AS AT 34 DECEMBER 2024 2024 2023 Noles Current assots: Cash al Bank & In Hand Total Current assels 378 378 1,815 1,815 Llabllllles: CredSlors: Amounls falllng due wilhln one year (8) 540 456 Nel current a88els or Ilabllilies (162) 1,359 Total assels less curr8nl liabllilig (162) 1.359 Total not a858ts or Ilabllltlgs 1.359 Thè fund8 of thb charity: Unrestrlcted income funds (9) {162) 1,359 Total charlty funds (162 1.359 Approved n behalf of Ihe Trustees M8nagem8nt Commlttee Slobhan O'Loughlin Tr8asurer Date,. 91h October 2025 The noles on pagas 810 11 form part of Ih880 aCCnIS.
CATHOLIC TRAVELLERS AID TO HOMELESS statsment of Ca3h Flows for tho year 8ndod 31 st December 2024 Year Ended Year Ended 31 31 December Dec8rnbor 2024 2023 Reconclllatlon of net movement In funds to net cash flow from operatlng actlvltles Net movement in funds Increa5e/ldecrea5el In creditors 11.521) 84 275 84 Net cash used In op¢ratln8 artlvltles (1.437 359 Incrè88el{decr8ase) in cash and cash equlvalenls during Ihe year (1,43n 359 Cash and cash equlvalents brought foNiard 1.816 1,4S6 Cash and ca8h ¢qulYalonts carrled forward 378 1,815
CATHOLICTRAVELLERS AID TO HOMELESS Notes to the accounts for the year ended 31st Dgcember 2024 l. AccountlnE pollcles la} Basls of preparatlon and asse55ment of Eoln8 concern The accounts lflnanclal stafements) have been prepared under thè hlstorlcal cost conventlon wlth Items recognised at cost or Iransactlon value unless otherwise stated In the relevant notes to these accounts, The financlel statements have been prepared In accordance with the Statement of Recommended Practice: Accountlng and Reportlng by Charltles preparing their accounts In accordance wlth the Flnanclal Reportln8 Standard applicable In the UK and Republic of Ireland {FRS 102) Issued on l January 2015 and the Flnanclal Reportln8 Standard appllcable In the Unlted Kingdom and Republic of Ireland {FRS 1021 and the Charitle5 Act 2011. The charlty constltutes a publlc beneflt entlty a5 deflned by FRS 102. The trustees conslder that there are no materlal uncertalntles about Ihe d)arlty's ability to contlnue as a 801ng concern. (b) Fund8 8tructuro Restrlcted funds are funds which are to be used In accordance wlth speclflc restrlctlons imposed by the donor or trust deed. There are no restrided funds. Unrestricted Income funds comprise those funds whlch the trustees are free to use for any purpose In furtherance of the charltable objects. Unrestrlcted funds Include deslgnated funds where the trustees, at thÈlr di5cretlon, have created a fund for a speclflc purpose. Further detalls of each fund are disclosed In note 9. Icl Income re¢o8nltlon All Income Is recognlsed once the charlty has entltlement to the Income, Itls probable that the Income will be recelved and the amount of Income recelvable can be measured rellably. Donations are recognlsed when the charity has been notlfled In wrltin8 of both the amount and settlement date. In the evenl that a donallon Is subject to condltlons that requlre a level of performance before the charlty 15 entltled to the funds, the Income Is deferred and not recognlsed untll elther those condltlons are fully met, or the fulfilment of those conditlons is wholly wlthln the control of the charlty and It Is probable that those condltlons wlll be fulfilled In the reportln8 perlod. Interest on funds held on deposlt Is Included when re1vable and the amount can be measured rellably by the charlty,, thls is normally upon nollflcatlon of the Interest pald or payable by the bank. Dlvldends are recognlsed once the dlvldend has been dèdared and notllicatlon has been recelved of the dlvldend due. (dl Expendlture Re¢ognltlon Llabllities are recogn15ed as expendliure as 500n as there Is a legal or constructlve obllgatlon commlttlng the charlty to that expendlture, il Is probable that 5elllement wlll be requlred and the amount of the obllgatlon can be measured rellablv. All expendlture Is accounted for on an accruals bas15. All expenses Includlng support costs and 8overn3nce costs are allocated or apportioned to the appllcable expendituie headlngs. For more Informatlon on th15 attrlbutlon refer to note {f} below. (e} Irrecoverable VAT Irrecoverable VAT Is char8ed agalnst the expendlture headlng for whlch It was incurred. (tl Allocatlon of support and governante costs Support costs have been allocated between governance costs and other support costs. Governance cost5 comprlse all costs Involvlng the publlc accountabllity of the charity and Its compliance with regulation and good practlce. These costs Include costs related to Independent examinatlon and leEal fees together with an apportlonment of overhead and support costs. Governance costs Bnd SUPPOTt Costs relatlng to charltable actlvltles have been apportloned based on Iype of expense. The allocation of 5UPPOrt and governan costs Is analysÈd In note 6.
CATHOLIC TRAVELLERS AID TO HOMELES5 (gl Costs of raising funds There are no costs associated wlth ra15ing funds. lh) Charltable Actlvltles Costs of charltable activitle5 include governance costs and an apportionment of support costs as 5huwn in note 4. 111 Thnglble flxed assets and depredatlon All assets costSng more than E500 are capltallsed and valued at hlstorical c05t, 111 Reallsed galn5 and lasses All galn5 and losses are taken to the Statement of FIDanclal Actlvltles as they arlse. Reallsed gains and losse5 on investments are calculated a5 the difference between sales proceeds and thelr openlng carryln8 value or thelr purchase value If acqulred subsequent to the flrst day of the flnanclal year. Unrealised gains and losse5 are calculated as the difference between the falr value at the year end and their varying value. Reallsed and unrealised investment galns and losse5 are combined In the Statement of Flnanclal Actlvitles, Ik) Penslon3 The charlty Currently does not admlnlster wntrlbutlons to a penslon scheme on behalf of Indlvlduals. {11 Debtors Trade and other deblors are recognlsed at the settlement amount due after any trade dlscount offered. Prepayments are valued at the amount prepald net of anytrade dlscounts due. Im) Credltors and Provlslons CTedltors and provlslons are recognlsed where the charlty has a present obll8ation resultlng from a past event that wlll probably result In the transfer of the funds to a thlrd party and the amount due to settle the oblleatlon can be measured or estlmated rellably. Creditors and provlslons are normally reco8nlsed at thelr settlement amount after allowlng for any trade dlscounts due, 2. Related party tran8actlons and tN8tqe8' exp8nBes and rernuneratlon The trusteè5 all glve freely thelr tlme and expertlse withoul any form of remuneratlon or other beneflt In cash or klnd, Expenses pald to the trustees In the year totalled £nll12023'. £nlll. 3. Donatlons and Legacles Unrestrlcted Re5trlcted Total Fund3 Year Ended 31 Year Ended Year Ended Year Ended 31 Dgcgmber 31 December 31 Decembor D8¢embor 2024 2024 2024 2023 Oonalions Rècèived 1,750 1,750 1,750 1,750 3,526 3,526
CATHOLIC TRAVELLERS AID TO HOMELESS io 4. Expendlture Year Endad Year Ended 31 31 December December 2024 2023 Rollef of Poverty Expendituré on charltable actlvltles: Welfaro Resources Food Poslage Governance 3.147 40 3.147 40 3,108 59 84 3.251 3,251 84 3,271 3,271 84 3,271 3.271 5, Analysls of expendlture on charltable actlvltles As per note 4. 6. Allocatlon of governance and support costs The breakdown of support costs and how these were allocated between governance and other support costs Is shown below: Gènèral Support Govemance 84 Total 2024 Ba81s of apportlonm8nt 84 iype of expense 84 Accounlancy Fees 7. Indep8ndent Examlngr Foes Year Endod Yoai Endèd 31 31 December Dacember 2024 2023 Independent examinallon fees 84 84 84 84 8. Credltors: amounts fallln8 due wlthln one year Year Ended 31 December 2024 Year Ended 31 December Z023 Creditors Accruals 456 84 540 372 84 456
CATHOLIC TRAVELLERS AIDTO HOMELESS 11 9. Analys18 of charltable funds Analyglfj of movemenls Iii unresfricted fub)ds Balancè at31 Incoming December 2023 Resources 8alance at 31 Decembèr 2024 Resources Exponded Transfers General Fund 1.359 1.359 1.750 1.750 3,271) (3.271) (162) (162) Name of unraBlrlct¢d fund: General Fund De8¢rfptlon. nature and purpose of the fund The'yree reserve8" after allowing for all deslgnat8d funds 10. Analysis of not assets bgtween funds Unr88trlcted funds Restrlcted funds Total 2024 Cash al bank and In hand Other not current a$$8lsl(liabllllles) Totsl 378 540) 162) 378 (5401 (162 11. Flnanolal In8truments Th8 chailly only has Ilnandal 8ss£I8 and Ilablllties of a kind Ihal quallfy as baslc flnan¢lal Inslrurnenls. Baslc flnanclal Inslrumenls are Inillally recognlsed on a Iransadion value and SUbsU0rl1IY m888ured al Ihelr Selllemonl value wlth tha excepllon of bank loans whlch are subs8qu8nlly measured at an amorilsed co81 uslng th8 effecllve Interesl method.
CATHOLIC TRAVELLERS AID TO HOMELE55 12 Tradltlonal Income and Expendlture Account Ifoi management purposes only> Year Ended 31 Year Ended DKember 31 December 2024 2023 Income Donations Total Income 1,750 1,760 3,526 3,526 Expendlture Welfare Resources Food Postage Accountancy Fees Total Expendlture 3,147 40 3,108 59 84 3,251 84 3,271 Surpluslldeflclt for yearl (1.521) 275