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← Homeless Support Project

2023-09-30-accounts

Total Funds Total Funds
Year Ended
30 Year Ended 30
Unrestricted Restricted September September
Funds Funds 2023 2022
Further Details E
Income from:
Donations
and		 legacies (3) 9,080 9,080 127,989
Charitable
Activities		 (4) 25,145 138,627 163,772 69,732
Other Trading Activities (5) 73,928 73,928
Total 108,153 138,627 246,780 197,721
Expenditure
on:
Raising Funds (6) 5,223 5,223 7,408
Charitable
Activities		 (6) 49,121 180,341 229,462 205,791
Total 54,344 180,341 234,685 213,199
Net income/(expenditure) 53,809 (41,714) 12,095 (15,478)
Transfers
between		 funds (15)
Net movement in funds 53,809 (41,714) 12,095 (15,478)
Reconciliation offunds
Total funds brought forward (15) 52,717 51,112 103,829 119,307
Total funds carried forward (15) 106,526 9,398 115,924 103,829

2023 2022
Notes E E
Fixed assets:
Tangible assets 34,771 41,218
Total fixed assets 34,771 41,218
Current assets:
Debtors (12) 745 801
Cash at Bank 8 in Hand 83,504 65,428
Total current assets 84,249 66,229
Liabilities:
Creditors
Amounts		 falling due within one year (13) 3,096 3,618
Net current assets or liabilities 81,153 62,611
Total assets less current liabilities 115,924 103,829
Total net assets or liabilities 115,924 103,829
The funds ofthe charity:
Restricted
income funds		 (15) 9,398 51,112
Unrestricted
income		 funds (15) 106,526 52,717
Total charity funds 115,924 103,829
Approved
on behalf		 of the Trustees Management Committee
Paul Bibby
Reconciliation
ofnet movement		 Reconciliation
ofnet movement		 Reconciliation
ofnet movement		 in funds to net in funds to net cash flow from operating cash flow from operating activities
Year Ended
Year Ended 30
30September September
2023 2022
f f
Net movement
in funds		 12,095 (15,478)
Add back depreciation 16,154 12,554
Decrease/(increase)
in debtors		 56 236
Increase/(decrease)
in creditors		 (522) 150
Net cash used in operating activities 27,783 (2,538)
Cash flows from investment activities:
Purchase
of fixed assets		 (9,707) (23,784)
Disposal of fixed assets 3,259
Net cash provided
by investing		 activities (9,707) (20,525)
Increase/(decrease)
in cash		 and cash equivalents during the year 18,076 (23,063)
Cash and cash equivalents brought forward 65,428 88,491
Cash and cash equivalents carried forward 83,504 65,428
1.Accounting
policies
(a) Basis ofpreparation
and assessment
ofgoing concern
The accounts (financial statements)
have been prepared
under the historical cost convention
with		 items recognised at
cost or transaction
value unless otherwise
stated
in the relevant
notes to these		 accounts. The financial statements
have been prepared
in accordance
with the Statement
of Recommended
Practice: Accounting
and		 Reporting
by Charities
preparing
their accounts
in accordancb
with the Financial
Reporting
Standard
applicable		 in the UK and Republic of
Ireland
(FRS 102)and the Financial
Reporting
Standard
applicable
in the United		 Kingdom and
Republic of Ireland
(FRS 102) and the Charities
Act 2011.
The charity constitutes
a public benefit entity as defined
by FRS 102.
The trustees consider that there are no material
uncertainties
about the charity's
ability		 to continue as a going concern.
(b) Funds structure
Restricted
funds are funds which are to be used
in accordance
with specific restrictions		 imposed
by		 the donor or
trust deed. There are 18restricted
funds.
Unrestricted
income funds comprise those funds which the trustees are free to		 use for any purpose in furtherance of
the charitable
objects. Unrestricted
funds include designated
funds where the trustees,		 at their discretion, have
created
a fund for a specific purpose.
Further details of each fund are disclosed
in note 17.
(c) Income recognition
All income
is recognised
once the charity has entitlement
to the income, it is probable that		 the income will be
received and the amount of income receivable
can be measured
reliably.
Donations
are recognised
when the charity has been notified
in writing of both		 the amount and settlement date. In the
event that a donation
is subject to conditions that require
a level of performance
before		 the charity is entitled to the
funds, the income
is deferred
and not recognised
until either those conditions		 are fully met, or the fulfilment ofthose
conditions
is wholly
within the control ofthe charity and it is probable that those conditions
will be		 fulfilled in the
reporting
period.
Interest on funds held on deposit is included
when receivable
and the amount		 can be measured
reliably		 by the charity;
this is normally
upon notification
ofthe interest
paid or payable
by the bank. Dividends		 are recognised once the
dividend
has been declared
and notification
has been received ofthe dividend		 due.
(d) Expenditure
Recognition
Liabilities are recognised
as expenditure
as soon as there
is a legal or constructive
obligation
committing		 the charity to
that expenditure,
it is probable that settlement
will be required
and the amount
ofthe		 obligation can be measured
reliably.
All expenditure
is accounted
for on an accruals basis. All expenses
including
support
costs		 and governance costs are
allocated
or apportioned
to the applicable
expenditure
headings.
For more information		 on this attribution refer to note
(g) below.
(e) Irrecoverable
VAT
Irrecoverable
VAT is charged
against the expenditure
heading for which
it was		 incurred.
(f) Allocation ofsupport
and governance
costs
Support costs have been allocated between
governance
costs and other support costs.		 Governance costs comprise all
costs involving
the public accountability
ofthe charity
and its compliance
with		 regulation and good practice. These
costs include costs related to independent
examination
and legal fees together		 with an apportionment of overhead
and support costs.
Governance
costs and support costs relating to charitable
activities
have been		 apportioned based on type of expense.
The allocation
of support
and governance
costs is analysed
in note 8.
(g) Costs of raising funds
The costs of raising funds consists of advertising
and trading costs.

3.Donati ons
and		 Legacies
Unrestricted Restricted Total Funds Total Funds
Year Ended
Year Ended 30 Year Ended Year Ended 30
September 30September 30September September
2023 2023 2023 2022
E E
Donations 8,022 8,022 127,989
Gift Aid 1,058 1,058
9,080 9,080 127,989
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended 30 Year Ended Year Ended
September 30 September 30 September
2022 2022 2022
E E f.
Donations 76,234 51,755 127,989
76,234 51,755 127,989
4. Income from charitable 4. Income from charitable 4. Income from charitable activities
Unrestricted Restricted Total Funds Total Funds
Year Ended
Year Ended 30 Year Ended Year Ended 30
September 30September 30 September September
2023 2023 2023 2022
f E E
Other income 3,045 3,045 61,320
Unrestricted grants.
Government Grants 307
AB Sundecks 5,000 5,000
Asda 600 600
Chapman
Trust		 1,000 1,000
Greater Manchester Police 1,000 1,000
Lidl 5,000 5,000
The Leathersellers Foundation 8,500 8,500
Wigan MBC 1,000 1,000
Restncted grants
Government Grants 8, 105
29th May 1961 5,000 5,000
Asda 2,300 2,300
Awards
for All		 8,550 8,550
Albert Gubay 47,365 47,365
Barchester 1,000 1,000
Brick 39,958 39,958
Co-op 2,154 2,154
Eleanor Peel Trust 5,000 5,000
GMMAC 5,000 5,000
Groundwork 500 500
Jigsaw Homes 2,900 2,900
Leeds Building Society 950 950
Lidl 500 500
Wigan MBC 14,450 14,450
DFE 3,000 3,000
25,145 138,627 163,772 69,732
Previous
reporting		 Previous
reporting		 period
Unrestricted Restricted Total Funds
Year Ended 30 Year Ended Year Ended
September 30September 30September
2022 2022 2022
f f
Other income 61,320 61,320
Unrestricted grants
Government grants 307 307
Restncted grants
Government grants 8,105 8,105
61,627 8,105 69,732
5.Income from other trading activities
Unrestricted Restricted Total Funds Total Funds
Year Ended
Year Ended 30 Year Ended Year Ended 30
September 30September 30September September
2023 2023 2023 2022
f f f f
Shop Takings 73,928 73,928
73,928 73,928
Previous reporting period
Unrestricted Restricted Total Funds
Year Ended 30 Year Ended Year Ended
September 30September 30September
2022 2022 2022
f
Shop Takings
Year Ended
Community Year Ended 30
Centre 30September September
Activities 2023 2022
E E
Expenditure on raising funds:
Advertising 413 413 144
Fundraising
Costs		 157 157
Website 632 632
Operating
Charity Shops		 4,021 4,021 7,264
5,223 5,223 7,408
Expenditure on charitable activities:
Employment Costs 100,472 100,472 99,202
Catering Costs 17,766 17,766 9,142
Advertising 542
Training 12 12 394
Volunteer
Expenses		 3,635 3,635
Hire of Plant & Machinery 146 146 343
Repairs and Maintenance 6,298 6,298 8,006
Travel 28 28 9,607
Rent 43,168 43,168 37,450
Loss on Disposal of Fixed Assets 319
Light & Heat 15,569 15,569 11,438
Motor Expenses 8,197 8,197
Rates &Water 898 898 1,051
Cleaning
8 Waste Disposal		 1,596 1,596
Computer
&		 IT Costs 1,700 1,700
Minor Equipment 1,063 1,063
Subscriptions 43 43
Sundries 24 24 3,659
Insurance 3,121 3,121 2,039
Secunty 3,049 3,049 2,078
Uniforms 509 509
Financing
Costs		 343 343 367
Telephone 1,971 1,971 1,708
Governance 3,319 3,319 5,437
Post, Pnnting 8 Stationery 381 381 455
Depreciation 16,154 16,154 12,554
229,462 229,462 205,791
234,685 234,685 213,199
Restricted
funds		 180,341 89,852
Unrestricted funds 54,344 123,347
234,685 213,199
8.Allocation 8.Allocation of governance governance and support costs
The breakdown of support costs and how these were allocated between governance and other support costs is shown
below:
Gi,neral Support Governance Total 2023 Basis of apportionment
Accountancy Fees 1,800 1,800 type ofexpense
Professional Fees 40 40 type ofexpense
HR Support 1,479 1,479 type ofexpense
1,519 1,800 3,319
Previous reporting period
General Support Governance Total 2022 Basis of apportionment
Accountancy Fees 3,150 3,150 type ofexpense
Legal Fees 2,287 2,287 type ofexpense
5,437 5,437
9.Analysis ofstaff costs
Year Ended
Year Ended 30
30September September
2023 2022
E
Wages and Salaries 99,344 95,754
Redundancy
Social Security Costs 2,171
Pension Costs 1,128 1,277
100,472 99,202
Chantable actiwties 100,472 99,202
Support costs
100,472 99,202

Year Ended
Year Ended 30
30 September September
2023 2022
E
1,320
480 3,150
1,800 3,150
Fixtures 8 Motor Motor
Fittings Vehicles Total
Cost E E E
At 1 October 2022 49,103 14,000 63,103
Additions 9,707 9,707
Disposals
At 30September 2023 58,810 14,000 72,810
Depreciation
At 1 October 2022 16,636 5,249 21,885
Charge for Year 13,966 2, 188 16,154
Eliminated
on Disposals
At 30September 2023 30,602 7,437 38,039
NET BOOK VALUE
At 30September 2023 28,208 6,563 34,771
At 30September 2022 32,467 8,751 41,218
12.Analysis ofdebtors
2023 2022
E E
Debtors
Prepayments 745 801
745 801
Debtors and prepayments related to restricted funds Enil (2022: Enil and unrestricted funds E745 (2022: E801).
13.Creditors: amounts falling due within one year
2023 2022
E E
Creditors 1,073 468
Short-term
compensated		 absences (holiday pay)
Other creditors and accruals 2,023 3,150
Deferred
income
3,096 3,618
14.Deferred income
Deferred
income		 comprises rental inccrne received for penods beyond the year end
Balance as at 1 October 2022
Amount
released		 to income earned from chantable activities
Amount
deferred		 in year
Balance at 30September 2023
Analysis of movements of movements in unrestricted in unrestricted funds
Balance at 30
Balance at 1 Incoming Resources September
October 2022 Resources Expended Transfers 2023
E E E E
General Fund 52,717 108,153 (54,344) 106,526
52,717 108,153 (54,344) 106,526
Previous reporting period
Balance at 30
Balance at 1 Incoming Resources September
October 2021 Resources Expended Transfers 2022
E E E E E
General Fund 84,329 76,541 (123,347) 15,194 52,717
84,329 76,541 (123,347) 15,194 52,717
Name of unrestricted fund: Description, nature and purpose ofthe fund
General Fund The "free reserves"
Analysis of movements in restricted funds
Balance at 30
Balance at 1 Incoming Resources September
October 2022 Resources Expended Transfers 2023
E E
29th May 1961 5,000 (5,000)
Asda 2,300 (2,300)
Awards for All 8,550 (8,531) 19
Walk in Freezer 15,580 (9,504) 6,076
Albert Gubay 47,365 (38,644) 8,721
Barchester 1,000 (418) 582
Brick 39,958 (39,958)
Co-op 2,154 (2,154)
Eleanor Peel Trust 5,000 (5,000)
GMMAC 5,000 (5,000)
Groundwork 500 (500)
Jigsaw Homes 2,900 (2,900)
Leeds Building Society 950 (950)
Lidl 500 (5,500) (5,000)
Wigan MBC 14,450 (15,450) (1,000)
DFE 3,000 (3,000)
Food 19,567 (19,567)
Other 15,965 (15,965)
51,112 138,627 (180,341) 9,398
Previous reporting period
Balance at 30
Balance at 1 Incoming Resources September
October 2021 Resources Expended Transfers 2022
E E
Wages 15,559 44,820 (60,379)
Walk in Freezer 15,950 (370) 15,580
Rent 12,500 (12,500)
Food 26,741 (7,174) 19,567
Other 19,419 21,169 (9,429) (15,194) 15,965
34,978 121,180 (89,852) (15,194) 51,112

Analysis
of movements		 Analysis
of movements		 in restricted funds
Name of restricted fund: Description, nature and purpose ofthe fund
29th May 1961 for drivers wages
Asda for food
Awards for All for wages
Walk in Freezer to cover the cost of several walk in freezers
Albert Gubay for wages,
equipment		 and volunteer expenses
Barchester for equipment
Brick for wages and food
Co-op for food
Eleanor Peel Trust for drivers wages
GMMAC for drivers wages
Groundwork for food
Jigsaw Homes for food and cleaning
Leeds Building Society for food
Lidl for food
Wigan
MBC		 for van repairs
DFE for apprentice wages
Food to help cover the costs of proinding meals to those in need
Other for other costs
Unrestricted Designated Restricted
funds funds funds Total 2023
E E E E
Tangible fixed assets 19,973 14,798 34,771
Cash at bank and in hand 88,904 (5,400) 83,504
Other net current assets/(liabilities) (2,351) (2,351)
Total 106,526 9,398 115,924
Previous reporting period
Unrestricted Designated Restricted
funds funds funds Total 2022
E E E F
Tangible fixed assets 41,218 41,218
Cash at bank and in hand 14,316 51,112 65,428
Other net current assets/(liabilities) (2,817) (2,817)
Total 84,329 51,112 103,829

2023 2022
f f
24,883 35,300
30,400 56,325
22
Traditional Income and Expenditure Account
30 30
September September
2023 2022
E E
Income
Donations 8,022 127,989
Gift Aid 1,058
Otherincome 3,045 61,320
Government Grants 307
AB Sundecks 5,000
Asda 600
Chapman
Trust		 1,000
Greater Manchester Police 1,000
Lidl 5,000
The Leathersellers Foundation 8,500
Wigan MBC 1,000
Restncted
grants:
Government Grants 8,105
29th May 1951 5,000
Asda 2,300
Awards for All 8,550
Albert Gubay 47,365
Barchester 1,000
Brick 39,958
Co-op 2,154
Eleanor Peel Trust 5,000
GMMAC 5,000
Groundwork 500
Jigsaw Homes 2,900
Leeds Building Soaety 950
Lidl 500
Wigan
MBC		 14,450
DFE 3,000
Shop Takings 73,928
Totallncorne 246,780 197,721
Expenditure
Advertising 413
Fundraising Costs 157
Website 632
Operating
Chanty		 Shops 4,021 7,264
Employment Costs 100,472 99,202
Catering Costs 17,766 9,142
Advertising 542
Training 12 394
Volunteer
Expenses		 3,635
Hire of Plant & Machinery 146 343
Repairs and Maintenance 6,298 8,006
Travel 28 9,607
Rent 43,168 37,450
Loss on Disposal of Fixed Assets 319
Light & Heat 15,569 11,438
Motor Expenses 8,197
Rates &Water 898 1,051
Cleaning
&Waste		 Disposal 1,596
Computer
&		 IT Costs 1,700
Minor Equipment 1,063
Subscriptions 43
Sundries 24 3,659
Insurance 3,121 2,039
Security 3,049 2,078
Uniforms 509
Financing
Costs		 343 367
Telephone 1,971 1,708
Governance 3,319 5,437
Post, Printing & Stationery 381 455
Depreaation 16,154 12,554
Total Expenditure 234,685 213,199
Surplus/(deficit for year) 12,095 (15,478)