HOMELESS SUPPORT PROJECT FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024 Registered Charity No. 1169351
HOMELESS SUPPORT PROJECT INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL AcfiviTIES BALANCE SHEE[ io STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS FOR MANAGEMENT PURPOSES ONLY 22 TRADITIONAL INCOME AND EXPENDITURE ACCOUNT
HOMELESS SUPPORT PROJECT Report of the Trustees for the year ended 30th September 2024 The trustees present their annual report and financial statements of the charity for the year ended 30 September 2024. The financial statements have been prepared in accordance with the accounting policies set oul in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (effective 1 January 2019). Objectlves and actlvltles The Homeless Support Project (HSP) is a Registered Charity, constituted in September 2016 to 'prevent or relieve poverty in Wigan and Leigh area providing support, food and shelter to people who are homeless or individuals in need. With an open-access kitchen and charity shop in the heart of Leigh (one of the 10 % most deprived areas in England), we are a lifeline for local vulnerable people providing two free-of- charge meals a day, five days a week. Most Servi users are homeless either sleeping rough or sofa surfing, or facing homelessness, or in food poverty. Some have alcohol or drug dependencies, many have (often unsupported) mental health challenges. Well-known locally as Helping Support People our service users can self-refer, may be recommended to contact us by friends. or are referred by healthcare or other professionals. We support everyone with empathy and compassion and without judgment,. many seriice users say we feel like their only hope. Our main alm is to support every service user along the journey to regaining as much independence as possible with our person-centred wraparound services, provided by HSP and our partners such as NHS with drop-in surgeries delivered from our premises. A revlew of our achlevements and performance: How our actlvltles dellvered publlc beneflt Trust is vital to our long-term relationship with service users. many come to us feeling abandoned, excluded, disillusioned, suspicious of authority and reluctant to engage. Service users take time to trust us- each is enabled to do this at their own pace, some will attend for meals and a warm, safe space to be in, others will later engage with one or more ofthe support services on offer from us or our partners. With 25 % of our volunteers being ex-service users with lived-experience of food pover1y or homelessness we offer understanding and empathy, and the belief that personal circumstances can improve. Our services are unique: free hot meals and open-access wraparound services are provided by staff, volunteers and partners experienced in working with vulnerable people. Set up in 2016, we operate in a large premise in Charles Street, which is in the ntre of Leigh. We have ground floor accessible space including open-access kitchen, dining room, shower facilities for those sleeping rough, and two computers to help digitally excluded service users. Demand for our services has increased by 1500k this year alone, service users are currently 1132; many presenting with complex needs.
HOMELESS SUPPORT PROJECT We have forged strong partnerships to enable access to essential services from our premises. Our first-floor offices and meeting rooms are used by 3 staff members. partners and our Trustees. Working collaboralively. we enable seNice users to access support including.. We Are with You (help beating addictions) Mental Health and Complex Dependency Workers Clinic in a Box (healthcare services) GP in Reach Locala (sexual health services) DWP (benefit enquiries) Greater Manchester Police Probation servIs Wigan Council - Wellbeing and Resilience. Outreach Team, and Homeless Solutions Team. Riverside staff use our office. provide advice to service users and have allocated tenancies for some. We served 12,913 meals to service users in 2024. We work long-term with seNice users to help them regain as much independence as possible, including giving them the skills to access and maintain tenancies. We will arrange viewing appointments, accompany service users and provide support after they move into their rented accommodation. Help with budgeting and arranging an energy company is provided together with bedding and furniture when we have this available. When service users have a place of their own, we encourage them to use our open kitchen and maintain close contact until they are in employment and express confidence in their ability to manage independently so that tenancies are sustained. Flnanclal revlew The results of our charitls activities are shown in the Statement of Financial Activities on page 8 of the accounts showing net deficit of £17.334 across all funds. Our effort to secure more funding, effective appeals for more donations to support us, as well as cost reduction reviews will continue into the next year in this difficult time. Investment powers and pollcy Under its Constitution the charity has the power lo invest in any way the trustees wish. The trustees having regard to liquidity requirement and the reserves policy, operate a policy of keeping available funds in an interest-bearing deposit account with the aim to achieve a rate of interest which matches or exceed inflation.
HOMELESS SUPPORT PROJECT Reserves policy and going concern The balance held in unrestricted reserves at 30th September 2024 was £78,998 of which £69.317 are fee reserves after allowing for funds tied up in fixed assets. The Charity's main sources of income are donation, shop takings from the sale of donated goods and grants. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and. consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. The trustees aim to establish and maintain free reserves in unrestricted funds at a level which equates to approximately 3 months of unrestricted charitable expenditure, plus additional funds for planned capital expenditure projects in the shorter term. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The trustees consider that the charity is a going concern. Any reliance on grant funding is managed through a flexible approach to activities and project delivery. Rlsk Management The trustees have agreed a risk management policy and risk register and have assessed the major risks to which the charity is exposed and are satisfied that controls are in place to mitigate exposure to these risks. The Policy and Risk Register is reviewed annually by trustees. Plans for Future Perlods Struggling to recover from the impacts of the pandemic, the communities in Wigan and Leigh now face the ongoing challenge of the cost-of-living crisis. with sharp increases in rent or mortgages, fuel, energy and food costs impacting resilience and mental health. In the top 100/0 of the most deprived areas in the UK, HSP is feeling the pressures of the cost-of-living crisis as demand for our services rises considerably. donations from supermarkets and from donations points in supermarkets fall sharply and a cold winter is predicted. Funding will be a top priority for the team of staff and trustees, to ensure we maintain and expand services, both from grants and donations, and maximising the income from our charity shop with our long-term plan to consider an e-commerce platform as well if this would increase income. Operating efficiently, we currently have 10 part time staff (5 full time equivalent) supported by 20 active volunteers and 6 trustees. We are proactively advertising locally to increase Our trustees and address skills gaps during 2024. To enable us to continue with our existing services we face a number of significant challenges over the next couple of years including the need to replace our aging van and kitchen. as well as cost cutting exercise to manage the outgoings. We are still hunting for a cost-effective but large enough storage facility to store donated items and furniture. 2025 will be a year of refocusing, driven by Ihe truslees we will be renewing our strategic plan working closely with staff, volunteers, Servi users and partners to ensure we continue to provide free-of-charge services for our local vulnerable communities, expanding the range of seniices as needs change.
HOMELESS SUPPORT PROJECT Structure, governance and management Homeless Support Project is a Charitable Incorporated Organisation governed by its constitution dated 10th July 2016, amended 7th March 2022. and registration as a Charitable Incorporated Organisation number 1169351 with the Charity Commission on 26th September 2016. Day to day management responsibility sits with the management team which reports to the board of trustees which meets regularly. Appointment of trustees Trustees are appointed by existing trustees, who also have the power to co-opt individuals to support the objectives of the organisation to fill vacancies. Trustee Inductlon and tralnlng As part of their induction. trustees are provided with information about the charity, management structure, history and working practices. They also receive a copy of the Constitution and information from Ihe Charity Commission and Companies House about the duties and responsibilities of directors and trustees. Reference and admlnlstrative Informatlon Charitable Incorporated Organisation Name: Homeless Support Projecl Charitable Incorporated Organisation Number: 1169351. Date Registered.. 26th September 2016 Trustees Paul Bibby Richard Short Neil Taylor S Brown M Guest Shahed Hyatt Chantelle Seaborn Yoko Warburton John Manning Sharon Maccaul Chair (resigned October 2023) {resigned October 2023) (appointed March 2024) (appointed March 2024, resigned January 2025) (appointed March 2024) (appointed November 2024) (appointed November 2024, resigned May 2025) Prlnclpal Offlce 19-23 Charles Street Leigh WN71DB
li HOMELESS SUPPORT PROJECT Independent Examlners Hilton-Jones tla Community Accounlancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL Bankers Virgin Money 154-158 Kensington High Street London W8 7RL
HOMELESS SUPPORT PROJECT Trustees, responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees. annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practi). The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: Select suitable accounting principles and then apply them consistently: Observe the methods and principles in the applicable Charities SORP., Make judgments and estimates that are reasonable and prudent., State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations. and the provision of the Trust deed. They are also responsible for safeguarding the assets of Ihe charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on the 131h July 2025 and signed on their behalf by: Paul Bibby Founder Trustee
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF HOMELESS SUPPORT PROJECT REGISTERED CHARITY NO. 1169351 th I report on the accounts of the charity, for the Year Ended 30 September 2024 which are set out on pages 8 to 21. Respective Responsibilities of Trustee8 and Examiner The charity, s trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Association of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5){b) of the 2011 Act; and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as ti'ustees conceming any such matters. The procedui'es undeitaken do not provide all the evidence that would be i'eqiiired in an audit, and consequently no opinion is given as to whether the accounts present a "ts'uc and fair VACW", and the report is Jimitcd to thosc matters sei out below. Independent Examiner's Statement In connection with my examination, no matter has come to my attention . ( l ) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records have in accordance with section 130 of the 2011 Act. and to prepare accounts which accoi'd with the accounting records and to comply with the accounting requirements of the 201 l Act, have not been met" or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be l'eached. Signed: James Hilton Jones FCCA Hilton-Jones t/a Community Accountancy Service Hollinwood Business C¢ntr¢ Albert StlEet, Oldham OL8 3QL th Date: 13 July 2025
HOMELESS SVPPORTPROJECT FINANCIAL ACTMTIES FOR TEMBER 20 ENDED Total Funds Total Fund$ Ygar End•0 30 Unr&strl¢t•d Re8trlcted Sgpl*mber Funds Fund 2024 Year Ended 30 Septembgr 2023 F¥rth•r DetaUs Incom• Irom: Don803 and legac4es Charitzble Acts'vilies Olher Tradiro Aclivil Totsl 131 141 151 18.974 23.388 80.757 123.119 18.974 129.3CKJ 80,757 229,031 9,080 163,772 73,928 246,780 105,912 105,912 Expendlturg on: Raising Funds Charltablè Acti?11&3 Total {61 (6) 765 143,700 144,465 765 245,665 246,430 5,223 229,462 234,685 101,965 101,965 Net Incomg1{•¥p•ndltur•l 121.3461 3,947 117,399 12,095 Tr8nsfgrs b8ts¥een funds 1151 16,1821 6,182 Nèt movorn•nt In lund$ 127,5281 10,129 117,3991 12,095 Rgconclllatlon of lunds Total lunds brought foThvard Total fund8 rrIed foward 1151 1151 106.S26 78,998 9,398 19,527 115.924 98,525 103,829 115,924 The statamenl of financlal aellvlties incjudes all gains 8nd1088es in the year. AJI Incoming resources resources expended dorive liorn ClInn9 acbwli8S. The noi68 cffl pages 11 to 21 fom part ol these gccount8.
HOMELESS SUPPORT PROJEcr CE SHEET AS AT 30 MBER 20 2024 2023 Notes Flxed assets: Tangible 855ets Total Te0 assets 16,129 18,129 34,771 34.771 Current assets: Debtors Cash al Bank & in Hand Total current asséts (121 1,063 62,852 83.915 745 83,504 84,249 Llab511tlès'. Crediiors.. Amounts lalllng due year 1131 3.519 3.096 Net Current 48set8 or118b111as 80.396 81.153 Total 88s018188s currenl118È111ts'es 98.525 115.924 Tolgl net 4850ts or Ilablllll•$ 96,525 115,924 Th• lund8 ol thg chartty., Restrlcted Income funds 1151 19,527 9.398 Unrestrlcted Income funds 1151 78,998 106,526 Totpl charlty fvnds 98,525 115,924 Approved on behall ol th• Truste68 Managerrtenl Ctynmilte Paul Blbty Dale.. 13th July 2025 The notes on pages 1110 21 fomi partof 8(>>Junts.
HOMELESS SUPPORT PROJEcr 10 Statement of Cash Flo for the y•ar•ndlng 30 September 2024 Reconclllatlon of net movÈment In funds to net tash 11(wi from operatln8 attlvltles Ygar Ended Year Endgd 30 30 September September 2024 2023 Net movement In furtd5 Add back depreclatlon Decieaselllncrèasel debtors Increase/ldÈtreasel creditor5 (17,399 16.642 (3181 423 12,095 16,154 56 {522) Net cash us¢d In operatlng actlvltle$ 18521 27,783 Cagh flows from Investmont acllvlll•¥: Purchaso of fixed assets Di$po881 of fixed assets 19.7071 N•1 ¢8h provldgd by Invo•tlng actlvltlos 19.7071 1ncre88elldecr•al In cash cash equivalents ring Ihe year 16521 18,076 Cash 9nd cash equiv?lents brought IcT 65.428 Cbh and cash •qulvalenl8 carrlgd fop*anl 82,852 83,504
HOMELESS SUPPORT PROJECT 11 Notes to the attounts for the year ended 30th September 2024 l. A¢countlng polldes lal Basls of preparatlon and assessment ol 8oln8 concern The account5 Iflnancial statement51 have been prepared under the historical cost convention with items recognised at cost or tian5action value unless otherwlse stated in the relevant note5 to these account5. The financial statements have been prepared In accordance with the Statement of Recommended Practice- Accounting and Reporting by Charltles PTeparlng their accounts in accordance wlth the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 and the Financial Reporting Standard applicable In the United Kingdom and Republic of Ireland IFRS 10216nd the Charlties Act 2011. The charity constitutes a publlc benefit entity a5 defined by FRS 102. The trustees conslder that there are no material uncertaintles about the charity's ability to contlnue as a 8olnK concern. Ibl Funds ¥tructur8 Restrlcted funds are funds which are to be used In accordance wlth speclfk restrlctlons Imposed by the donor or trust deed. There are 13 restricted fund5. Unrestricted Incorne fvnds cornprise those funds whSch the trustees are free to use for any purpose In furtheran of the charltable object5. Unrestricted funds Include desl8nated funds where the trustees, at thelr dlscietlon. have created a fund for a specific purpose. Further detalls of each fund are disclosed In note 17. 1¢) Income recognltlon All Income is re¢o&nlsed once the tharlty has entltlement to the income. It Is probable that the income will be recelved and the amount of Income recelvable can be measured rellably. Donatlons are reco8nlsed when the charlty has been notified in wrltin8 of both the amount and settlement date. In the event that a donatlon Is subkct to condltlons that requlre a level of performance before the charity is entitled to the funds. the Income Is deferred and not recognlsed until elther those conditions are fully met, or the fvlfllment of those ¢ondltlons Is wholly wlthln the control of the charity and It Is probable that those condltlons wlll be fulfllled In the reportlne perlod. Interest on funds held on deposlt Is InCIled when recelvable and the amount can be measured rellably by the charlty,. thls Is normally upon notlflcation of the Interest pald or payable by the bank. Dlvldends are recognlsed once the dlvldend has been declared and notrficotlon has been recelved of the dlvldend due. Idl EKpendSture Recognltlon Liablllties are reco8nlsed as expendlture as soon a5 the 15 a legal or con5trurtive obli8ation commlttln8 the charity to that expenditure, It Is probable that settlement wlll be reqLFlred and the amount of the obli8ation can be measured rellably. All expendlture Is accounted for on an accruals basis. All expenses Includin8 support costs and governance costs are allocated or apportioned to the appllcable expendlture headin8s. For more Informatlon on thls attrlbutlon refer to note 181 below. lel Irrecoverable VAT Irrecoverable VAT is charged against the expendlture headlng for whlch It was Incurred. If) Allocgtlon of support and governance ¢osts Support costs have been allocated belween governance costs and other support costs. Governance costs comprlse all costs InvolvinB the publlc accountabllity of the charity and its compllance wlth regulatlon and good practlce. These Costs Include costs related to Independent examination and legal fees together wlth an apportlonment of overhead and support C05t5. Governance cost5 and support costs relatin8 to charltable actlvltSes have been apportioned based on type of expense. The allocation of support and governance costs Is analysed in note 8. Igl Costs of ralslrt8 funds The costs of ralsing fynds con$t$ of advertislng and trading costs. {hl Charltable Actlvltles Costs of charitable activitles include governance costs and an apportlonment of support Costs as shown In note 7.
HOMELESS SUPPORT PROJECT 12 Notes to the accounts for the year ended 30th September 2024 111 Tanglble flxed assets and depreclatlon All assets costlng more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis.. Flxture5 and Fittln8S Motor Vehicles 25°h on c05t 25•A reducing balance 111 Realistd galns and losses All gains and losses are taken to the Statement of Flnanclal Activitles as they arlse. Realised gains and losses on Investments are calculated as the dlfference between sales proceeds and their opening carrying value or their purchase value If acqulred subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the dlfference between the falr value at the year end and their varying value. Reali5ed and unrealised Investment Balns and losses are comblned In the Ststement of Financial Activities. Ikl Penslons The charlty currently adrnlnlsters contributions to a pension scheme on behalf of indlvlduals. The charity has no Ilablllty beyond makln8 Its contrlbutlons and paylng across the deductions for the employee's ¢ontributions. 2. Related party transacllons and tru5tges' gxp•n$o$ •nd remunwatlon The tIUStees all glve freely their tlme and expertlse without any form of remunerètlon or other beneflt In cash or klnd 12023: £nlll. Expenses paid to the trustees in the year totalled £nll12023.. Énlll. 3. Donallons and Lggacles Unr68trlcted R•strlct•d Tolal Funds Tolal Funds Year Endod Year Efided 30 Year Ended Year Ended 30 Soptemr 30 Sèptèmber 30 S•ptember SoPtemb8r 2024 2024 2024 2023 Donallons Glft Ald 18.534 440 18,974 18,534 440 18,974 8,022 1,058 9.080 Previous reporting perlod Unrestrlcted R•Gtrlctèd Total Funds Year Ended 30 Yegr Ended Year Ended Septemb8r 30 September 30 Sgptember 2023 2023 2023 Donallon8 Gift Aid 8.022 1,058 9,080 8,022 8,022
HOMELESS SUPPORT PROJECT 13 Notes to the atCntS for the yÈar ended 30th September 2024 4. Income from ch8rltabl8 actlvltles Unrestrlcted Restrlcted Total Funds Totsl Funds Year Ended Year Ended 30 Year Ended Year Ended 30 September 30 September 30 September Septsmber 2024 2024 2024 2023 Other Income Unreslricled gr8nl8: 34andmore AB Sundecks Anlon Jurgen$ ARC4 Arnold Clark A5da Ghapman Trusl Greater Mancheslei Pollce HSBC Trust Jig¥aw Homes Lidl MYCSP Neigbovily Sain5bury's The Lealhersellers Foundation Wig8n MBC Reslrlcled grants.. 29th May 1961 Asdo Awards for All Albert Gubay Albert Hunl Barche8ler Brick Co-op Eleanor P881 Trust Forever Manchester GMMAC Groundwork Jlgsaw Home8 Lgeds 8uildlng Soclety Lldl Screwfix Thg Nalionol Lottery Truslhouse Wigan MBC DFE 3.045 950 950 5.000 7.508 2.000 4.000 7,508 2.000 4.000 600 1.000 1.000 4.625 2.925 4,625 2.925 5.000 600 280 500 600 280 500 8,500 1,000 5.000 10,659 10,659 8,550 47,365 42.515 42,515 39,958 2,154 5,0¢)0 2.400 2,400 5,000 500 2,900 950 500 2.955 17.012 9.961 10.410 2,955 17.012 9.961 10.410 14,450 3.000 163,772 23,388 105,912 129,300
HOMELESS SUPPORT PROJECT 14 Notes to the accounts lof the year ended 30th September 2024 4. Income from charltable actlvltles Prevlous reporting peiiod Unrestrlcted Restrlcted Total Funds Year Ended 30 Year Ended Year Ended September 30 September 30 SepteMr 2023 2023 2023 Other income Unrestricted grants.. AB Sursdeck$ Asd8 Chapm8n Trusl Greater Manchester Poll¢e Ltdl The Lealher3eller8 Foundallon Wuan MBC Reslrfcled grants.. 29th May 1961 Asda Awards lor All Albert Gubay Barchesler 8riGk Co-op Eleanor Peel fru$l GMMAC Groundwork Jigsaw Home8 Laeds Buildlng Soclely Lidl Wigan M8C DFE 3.045 3,045 5.000 600 1,000 1,000 5,000 8,500 I,OOD 600 8,500 1,000 5.000 2,300 8.550 47.365 1.000 39.958 2,154 5,000 5,000 500 2,900 950 500 14,450 3,000 138,627 5,000 2,300 8,550 47,365 1,000 39,958 2.154 5.000 5.000 500 2.900 950 500 14.450 3.000 163,772 25,145 5. Incomo from othor tradlng actlvltl88 Unrestrlcted Restrlcted Total Funds Total Funds Year En(Jed Year Ended 30 Yèar Ended Year Ended 30 September 30 September 30 Stplèmber Septsmbbr 2024 2024 2024 2023 Shop Taklngs 80,757 80.757 80,757 80,757 73.928 73,928 Prevlou5 reportlng perlod Unrestrlcted Rastrfcted Totsl Fund$ Year Endod 30 Yoar Endgd Ygar Ended Septernber 30 September 30 September 2023 2023 2023 Shop Takings 73.928 73,928 73.928 73.928
HOMELESS SUPPORT PROJEcr 15 Notes lo the accounts for the year ended 301h September 2024 6. Expendlture Y8ar Ended Communlty Year Ended 30 Centre 30 September September Actlvltles 2024 2023 Expendlture on ralslng funds: Advertising Fundralslng Costs Website Operating Charlty Shops 220 545 220 545 413 157 632 4,021 5,223 765 765 Expendllurè on charltable a¢tlvltS•$: Employment Costs Calerlng Costs Support Contrac15 Tralnlng Volunteer Expenses Hlre ol Plant & Machinery R¢palr$ an¢J Mainlenanco Travel Rent Light & Heal Motor Expens85 Water Clèanlng & Wasle DlspDsg1 Compuler & IT Costs Mlnor Equlpment Subscripllon8 Sundrles Insurancg Security Uniforms Bank Charoes Telephone Governance Post, Prlnllng & Slallonory Oepreciatlon 115.502 26.661 4.012 114 6.183 115.502 26.661 4,012 114 6.183 100,472 17,766 12 3,635 146 6,298 28 43,168 15,569 8,197 898 1,596 1,700 1,063 43 24 3,121 3,049 509 343 1,971 3,319 381 16,154 229,462 9.803 9,803 30,206 15,491 7,442 1.09S 1.614 1,458 3,655 30.206 15.491 7.442 1,095 1,614 1,458 3,655 1.251 455 995 351 1,071 1,483 177 16,642 245.665 1,251 455 995 351 1,071 1,483 177 16,642 245,665 246,430 246,430 234,685 Restrlcted funds Unrestrlcted funds 101,965 144,465 246,430 180,341 54,344 234,685
HOMELESS SUPPORT PROJECT 16 Notes to the accounts for the year ended 30th September 2024 7. Analysls of expendlture ¢)n tharltable actlvltles As per note 6. 8. Allocatlon of governance and sUPPOrt costs The breakdown of support costs and how these were allocated between govemance and other sUPPOrt costs Is shown below.. General Support Governance 1.360 Total 2024 Basls of apportlonment 1.360 lype of expense 123 lype of expense 1.483 Accountancy Fees Consultancy 123 123 1.360 Previous reportlng perlod Genaral Support Gov•manco 1.800 Total 2023 Basls of apportlonm8nt 1,800 lype of expense 40 lype of expense 1.479 lypè of expense 3.319 Accountancy Fges Professional Fee8 HR Support 40 1,479 1.519 1.800 9. Analys15 of staff wsts Yoar EndeL1 Yèar Ended 30 30 Septèmber Septemb&r 2024 2023 Wa98s and Salaries Redundancy Social Securily Costs Penslon Cos18 113,665 99,344 485 1,352 115.502 1,128 100,472 Charilablo acllvllles Support cost$ 115.502 100,472 115.502 100,472 The average numbei of émployees during the yearwa$ 10 Ipréviou$ year.. 81. The charlly consldors 115 key managemonl paonnel comprises the Iruslees and senior managers. Thè lot81 employment benefits, IncludlnB employer penslon contrlbutlons, of the key management personnel were £42,979 {2023'. £37,674). No employee has n8fts in excess of £60.0 {prevlous year.. none). 10. Ind8pendent Examlner Fges Year Ended Year Ended 30 30 September September 2024 2023 Independent examination fees 1,360 1,360 1,800 1.800
HOMELESS SUPPORT PROJEcr 17 Notes to tho accounts for thg year onded 30th September 2024 11. Tanglble Flxed Assats Flxtures & Flttlngs Motor Vohicles Total Cost Al 1 Oclober 2023 Addltlons AI 30 September 2024 58.810 14,000 72,810 58.810 14,000 72,810 Depreclatlon Al 1 October 2023 Charge for Year At 30 September 2024 30.602 14,509 45.111 7.437 2,133 9,570 38,039 16,642 54,681 NET BOOK VALUE At 30 September 2024 At 30 September 2023 13,699 28,208 4.430 6,563 18,129 34,771 12. Analy$ls of debtors 2024 2023 Debtors Prepayrnent5 1,063 1,063 745 745 Debtors and prepayments related to restrlcted funds Énll12023.' £nll and unre5trlcted funds £1.12912023,. £7451. 13. Credltors.. amounts lallln8 due wlthln one year 2024 2023 CTesJllor8 Short-lerm compansal8d Bbgenees Ihollday pay) Olher GrediloTS 8nd 8¢¢ru81$ Deferred Incomfj 2,081 1,073 1,438 2,023 3.519 3,096 14. Deferred Incom• Deferred income comprises rental Incomé recèived for p8rSods b8yond the year erKJ Balance as al 1 Oclobgr 2023 Amount released lo income earned fiom charltablg adivities Amount delerred In year Balance al 30 Seplembef 2024
HOMELESS SUPPORT PROJE 18 Notes to the attount8 for the year ended 30th September 2024 15. Analys18 of charltable funds Analysls of movements In unrastricted funds Balance at 30 September 2024 Balance at 1 October 2023 Incomlng Resources Resour¢es Expended Transfers General Fund I(,526 106,526 123,119 123,119 {144,465) {144.465) 16,182) 16,182) 78,998 78,998 Previous reporting period 8alan¢o al 30 SoPt&mbeT 2023 Balance al 1 Incomlng October 2022 Resource8 Resourcos Exp8nd8d Transfers G¢n&ral Fund 52,717 52.717 108.153 108.153 {54.344) (54.344} 106,526 106,526 Namo ol unrn$trl¢tod lund., Gentsrgl Fund Oe$crlptlon. naturo and purposg of the lund Th¢ 'Yree serVes, Analys1$ of mov•m•nts In re6tr1¢ted fund8 8alanc8 at 30 September 2024 Balance at 1 Incomlng October 2023 R650ureè8 Re80urc88 Expènded Tr8n$f8r• 29th M8y 1981 Awards for All Walk In Fregzer Albort Gubay Albert Hunt Barche81er BrSck Forever Manchester Lldl Scfewffix The Nallgnol Loll¢ry Truslhouse gan MBC 5,000 10.659 15,958} {10,678} 12,1791 14.0471 (4.9191 (5821 {42.515) {2.624} 958 19 6,076 8,721 3,897 4,674 81 5,000 42,515 2,400 224 5,000 {5,OiYI) 2,955 17,012 9,961 10,410 105.912 {1.920) {17.012} {3.156} {6.375} (101.9651 1,035 6.805 3,035 19,527 {1.0> 9.398 6.182
HOMELESS SUPPORT PROJEcr 19 Notes to the accounts for the year ended 30th Septembu 2024 15. Analysls of charltable funds AnalyslB of movements In restrl¢ted funds Prevlous reportlng perlod 8alance at 30 September 2023 Balancg at 1 Incomlng October 2022 Resources Resources Expèndod Transf8rs 29th May 1961 Asda Awards for All Walk in Freezar Albert Gubay Barchesler Brick Co-op Eleanor Peel fTu31 GMMAC Groundwork Jlgsaw Homes Leeds Bullding SoGloly Lldl gan MBC DFE Food Olh8r 5,000 2,300 8,550 (5.000) {2,300} {8,531} {9,5041 138,644) (418} 139,958} {2,154} (5,000} (5.000} (5001 {2,9001 19501 (5,5001 115,4501 13,C4JOI (19,567) {1 S,965) {180,341 19 6,076 8,721 582 15.580 47.365 1.000 39.958 2.154 5.000 5,000 500 2,900 950 500 14,450 3,000 (5,0001 (1,0001 19,S67 15.965 51.112 138,627 9,398
HOMELESS SUPPORT PftOJEcr 2Q Notes to the accounts for the year ended 30th SeptembeT 2024 15. Anatysl$ of charltable funds Analysls of movements In TèStrlcted funds Name of reslrlGt8d fund: 29th May 1961 Awalds for All Walk In Freezer Albert Gubay Albert Hunt Barchester 8rlck Forever Manchester Dgscrlptlon. nature and purpose of the fund for drivers wages for wages lo cover Ihe cosl ol several walk In fre8zers for wages, equipment and volunteer expense8 for drivers wages for equipment for wages and lood for food for nooring for wages, ulilllies, food and frjel for wages for van repairs Screwfix The National Lottery Trusthouse Wlgan M8C
HOMELESS SUPPORT PROJEcr 21 Notes to the account5 for the year ended 30th September 2024 16. Analysis of net assets between funds Unrestricted Deslgnated funds funds Restricttrd funds Total 2024 Tanglble fixed assets Cash al bank and In hand Other net current asselsl{Ilabilltlesl Total 9.681 71,773 (2,4561 78,998 8.448 11.079 18.129 82,852 12.456} 98.525 19.527 Prevlous reporllng perlod Unreslrlctgd Deslgnatod funds funds RestrSctèd funds Total 2023 Tanglble fix&d assets Ga5h al bank and In hand Olhgr nel Gurrenl assel$llllabillll88) Total 19,973 88,904 2.3511 52.717 14,798 {5,4001 34,771 83.504 12,351) 115.924 9,398 17. Flnanclal In$trumentg The charlly only has financlal assets and Ilabillligs of a kind Ihal qualify as basic financial instruments. Basic flnanclal In8lrumenl8 are Inlllally recognlsed on a liansaction vae and subs?quently measured al Iheir sèlllemenl value wtth tha exception of bank loan8 Wh are subsequenlty measured al an amortised cost using the effective inleresl melhod. 18. Operatlng Lease Commltments Al the year end the charlly had oulslanding commitments lor future minimum lease payments undgr non-cancellablè operallng leases as follows.. 2024 2023 Wlthln one year Between two and flve years 22,800 7.600 24,883 30.400
(ELESS$Up90RTPtlECT Trlldltknal Inwoe E1jfAttoTrt Sewembtt 1024 i•,S34 022 1.6 xo45 fjIftA oth•r InEo 34andmtsr¢ A85wndv£ks AntrJnJbryenS Arnold Chrk l$d4 ChiprNnTNt HsecrDJSt 118s•w Homos M¥CSP Nl8bourtv SpFnsbJry'J Th• t•bth•rsU1¢5Fwrd•l wan MBC R•5ttht•dir&nli'. 29thMav 1961 Asda Aw1$ l¢rMI Alb•rt Gubay Alb•rt Hunt rth•$l•r .650 47.305 42.515 29,958 2.154 Ehanoi Ple1Tty1 For•v•iM•nch•st•i GPAMAC Gfoundwprk L4èdsSulldlfiiSuchlv 2.955 17.012 •.901 1Q410 Th•N411pTr¥l Lv¢liry TiusthDu• Mac 14.450 tyFE 80.157 n.824 710 T•i•llntomt Adv4rtlsin8 Fundr44Jlri Cosli WobJlle 54s 1S7 Employmrtt Costs CitilTrsCu5tS 5PPortC0nI11<1S 114f 1LYb.472 17.716 4.012 114 6.113 12 Hirn of Pnt& Mithhinry Rep>lts4hd MDkntvrF4rK• Tr4v•I 43.168 15. &197 Lliht&Ht•i Mutor Exppns•l W•tsr oMoID# &W•st• Dlspos•l Cornputor&lTCosls M1MrEqulprnent Svb5rAptkns 5undfhs Insuranc• 1S.491 7.441 1,09S 1.45& 355 4J 3,121 049 SD Unlforrns BanktliES rplphJn• G0man( PDs¢p[lntl&&slItIQn*ry Dppre¢i41ion Tor•lExpendltuie 351 1.071 1.971 3.319 1e.642 246,430 16.154 231,18S Surpludtl¢1tkn•rJ 17.399) 12$$