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2025-09-30-accounts

Charity Commission number: 1169351

HOMELESS SUPPORT PROJECT TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Homeless Support Project
Contents
Page
Trustees Annual Report 1 - 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Statement of Cash Flows 13
Notes to the Financial Statements 14 - 29
The following page does not form part of the statutory accounts:
Income and Expenditure account 30

Homeless Support Project

HOMELESS SUPPORT PROJECT

Registered Charity Number 1169351 TRUSTEES' ANNUAL REPORT

For the year ended 30 September 2025

The trustees present their annual report together with the financial statements of the charity for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's constitution, 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 (FRS 102) (effective 1 January 2019).

Objectives and Activities

Purposes and aims

Homeless Support Project (“HSP”, also known locally as HSP Leigh) is a Charitable Incorporated Organisation established in September 2016. The charity's objects, as set out in its constitution, are:

“The prevention or relief of poverty in the Wigan and Leigh area, in particular but not exclusively by the provision of support, food and shelter to people who are homeless or individuals in need.”

From an open-access kitchen and charity shop in the heart of Leigh — one of the 10% most deprived areas in England, where around a third of the local population live in poverty — HSP is a lifeline for local vulnerable people. The charity provides two free-of-charge meals a day, five days a week (extended to seven days a week from October to March). Most service users are homeless — sleeping rough, sofa surfing or facing imminent homelessness — or living in food poverty. Many have complex needs, including alcohol or drug dependencies and mental health challenges that are often unsupported.

Service users can self-refer without first having to approach other agencies, or are referred by friends, healthcare professionals and partner organisations. HSP operates an open-door policy and supports everyone with empathy and compassion and without judgment. The charity's central aim is to support every service user along the journey to regaining as much independence as possible, through person-centred wraparound services delivered by HSP and its partners, recognising that progress happens at a different pace for each individual.

Page 1

Homeless Support Project

Public benefit statement

In setting the charity's objectives and planning its activities, the trustees have given careful consideration to the Charity Commission's general guidance on public benefit, including the guidance “public benefit: running a charity (PB2)”. The trustees are satisfied that the charity's activities deliver a clear public benefit by relieving poverty and hardship, reducing homelessness and social exclusion, improving the health and wellbeing of vulnerable people, and promoting the reuse of donated goods. The benefits are provided free of charge to those in need and are open to all members of the community who require the charity's help.

Achievements and Performance

How our activities delivered public benefit

Trust is central to the charity's long-term relationship with service users. Many arrive feeling abandoned, excluded and suspicious of authority, and take time to engage. Each person is enabled to do so at their own pace: some attend simply for a meal and a warm, safe space; others go on to engage with one or more of the support services offered by HSP and its partners. Around 25% of the charity's volunteers have lived experience of food poverty or homelessness, which brings genuine understanding and the belief that personal circumstances can improve.

Meals and reach

During the year HSP served 11,986 meals and actively supported around 466 clients , with a total of approximately 1,375 registered service users — an increase of around 13.45% over the previous twelve months, reflecting the continuing impact of the cost-of-living crisis. Meals are prepared in the charity's open-access kitchen in Charles Street, Leigh, with expert input from volunteer professional chefs to ensure menus are balanced and nutritious. Volunteers sit with service users during meals, building trust and checking on their wellbeing. The kitchen is decorated each Christmas and a three-course Christmas dinner with a small gift is provided to service users at what can be an especially difficult time of year.

The charity's premises provide ground-floor accessible space including the kitchen, dining room, shower facilities for those sleeping rough, and computers with volunteer support for digitally excluded service users. The first-floor offices and meeting rooms are used by staff, trustees and partner organisations.

Partnership working and wraparound services

HSP has forged strong partnerships that bring essential services directly into its premises, acting as a trusted gateway for service users who are often unwilling or unable to approach statutory services on their own. During the year, service users were able to access support from partners including:

Page 2

Homeless Support Project

HSP works long-term with service users to help them regain independence, including building the skills to access and sustain a tenancy. Staff arrange viewing appointments, accompany service users, and provide continued support after a move — help with budgeting and energy suppliers, and bedding and furniture where available. Crucially, support does not stop once someone is housed: the charity maintains close contact until people feel confident managing independently, helping tenancies to be sustained.

Outcomes for service users

The charity gathers both qualitative and quantitative feedback, including through annual service-user surveys, to understand its impact and improve services. Respondents to the most recent survey reported that, since engaging with HSP:

These outcomes evidence the charity's person-centred approach and its contribution to relieving poverty, improving wellbeing and supporting people towards independence.

Service-user story (name changed)

Jim was reserved and living in a local homeless hostel, initially attending only for meals. As staff built a rapport with him he began to enjoy company and friendship, and went on to volunteer with HSP, developing communication, teamwork and confidence. He now has a studio flat of his own locally — one of many examples of the charity supporting people not just through homelessness, but out of it.

Charity shop

The charity shop generates unrestricted income to support HSP's work, while also helping low-income families by providing food, household goods and furniture at heavily discounted prices and promoting the reuse and recycling of donated goods. During the year the trustees took the decision to relocate the shop to smaller, more cost-effective premises, entering a new lease from April 2025 with an initial rent-free period. The shop was closed for around six weeks during the relocation, and demand for donated furniture remained weak. As a result, shop takings fell to £62,271 (2024: £80,757). The trustees are addressing this through improved publicity, social-media marketing of stock, and clothing collections, and continue to review the shop's contribution closely.

Mindful of the limited space for furniture and household items in the relocated shop, during the year the trustees also began exploring the opening of a second shop dedicated to furniture, clothing and household accessories, with the founder identifying potential premises. This work has since come to fruition, with a second, dedicated shop secured after the year end and opening in June 2026.

Page 3

Homeless Support Project

Vehicle

The charity's ageing van — a recurring source of breakdowns and repair costs and disposed of during the year at a loss of £2,430 — was replaced in July 2025 by a van generously donated by Laltex, a local company. The new vehicle has significantly improved the reliability of daily food collections from supermarkets, furniture collections for the shop, and meal deliveries to the local night shelter, and the trustees are very grateful to Laltex for its support.

Financial Review

The results for the year are set out in the Statement of Financial Activities on page 8 of the financial statements. Total income for the year was £250,948 (2024: £229,031) and total expenditure was £236,673 (2024: £246,430), producing a net surplus of £14,275 across all funds (2024: deficit of £17,399). This comprised a deficit of £2,664 on unrestricted funds and a surplus of £16,939 on restricted funds. Total funds carried forward at 30 September 2025 were £112,800 (2024: £98,525).

Income

----- Start of picture text -----
Income source 2025 (£) 2024 (£)
Donations and legacies 36,324 18,974
Charitable activities (grants and contracts) 152,327 129,300
Other trading activities (charity shop) 62,271 80,757
Other income (interest) 26 –
Total income 250,948 229,031
----- End of picture text -----

Income from charitable activities rose by 18% to £152,327, reflecting the success of the charity's grant-fundraising in a difficult environment. Significant grants recognised during the year included Brick (£44,216), Garfield Weston (£20,000), Awards for All / National Lottery Community Fund (£18,684), Wigan Council core funding (£16,000), Morrison's (£9,583), Albert Hunt Trust (£8,000) and Wigan Council winter-weekend meals funding (£7,176). The trustees are grateful to all the trusts, statutory bodies, businesses and individuals whose support makes the charity's work possible. This growth in grant income partly offset a sharp fall in shop takings (discussed above) and broadly flat general donations.

Expenditure

Total expenditure fell by 4% year-on-year. Employment costs of £124,981 (2024: £115,502) remained the charity's largest cost and reflect its reliance on a small, dedicated staff team to deliver frontline services. Other significant costs included rent (£23,336), light and heat (£19,890), catering (£15,717), shop expenses (£9,005), repairs and maintenance (£7,900) and motor expenses (£5,274). Depreciation of £6,446 and the £2,430 loss on disposal of the old van are non-cash and one-off items respectively. The trustees continue to keep costs under close review, including utilities tariffs and the lower rent achieved through the shop relocation.

Page 4

Homeless Support Project

Principal funding sources and investment policy

The charity's principal sources of income are grants from charitable trusts and statutory bodies, donations, and takings from the charity shop. Under its constitution the charity has the power to invest in any way the trustees wish. Having regard to liquidity requirements and the reserves policy, the trustees operate a policy of holding available funds in an interest-bearing deposit account, aiming to achieve a rate of interest that matches or exceeds inflation.

Reserves policy

The balance held in unrestricted reserves at 30th September 2025 was £77,873 of which £54,823 are free reserves after allowing for funds tied up in fixed assets. The policy is to hold free reserves in unrestricted funds at a level equivalent to approximately three months of unrestricted charitable expenditure, together with additional designated funds for planned capital projects in the shorter term. The policy is reviewed annually.

----- Start of picture text -----
Reserves at 30 September 2025 2025 (£) 2024 (£)
Unrestricted funds 75,730 78,998
Less: funds tied up in tangible fixed assets (20,320) (9,681)
Free reserves 55,410 69,317
Restricted funds 37,070 19,527
Total funds 112,800 98,525
----- End of picture text -----

Free reserves at the year-end of £55,410 represented approximately five months of unrestricted charitable expenditure, comfortably above the three-month minimum (approximately £30,000) set by the policy. The trustees consider this level to be prudent rather than excessive, given the volatility of the charity's income — in particular its reliance on yearto-year grant funding and on shop and donation income that has come under pressure — and to fund future capital and asset-replacement needs as they arise. Restricted funds of £37,070 are held for the specific purposes for which they were given, as analysed in note 14 to the financial statements.

Going concern

The charity's main sources of income are donations, charity shop takings and grants. After making appropriate enquiries and having regard to the level of reserves, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the trustees consider that the charity is a going concern and have prepared the financial statements on that basis; the accounts do not include any adjustments that would be necessary should these sources of income cease. Any reliance on grant funding is managed through a flexible approach to activities and project delivery. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Risk Management

The trustees have a risk management policy and risk register and have assessed the major risks to which the charity is exposed. They are satisfied that systems and controls are in place to manage and mitigate those risks, and the policy and register are reviewed annually.

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Homeless Support Project

The principal risks identified include: fluctuations in income and reliance on grant funding; rising operating costs, particularly energy; increasing demand and the growing complexity of service users' needs; safeguarding of vulnerable adults; health and safety; data protection; and reliance on volunteers and donated goods. These risks are mitigated through diversification of funding streams and active grant fundraising, close monitoring of finances and reserves, maintenance of appropriate insurance, and regularly reviewed safeguarding, health and safety and data protection policies. The charity is registered with the Information Commissioner's Office and has adopted a privacy notice during the year.

Safeguarding, equality and diversity

Safeguarding the vulnerable adults the charity serves is a central responsibility. HSP maintains a comprehensive safeguarding policy, reviewed annually, with a designated safeguarding lead within the staff team and a lead trustee with overall oversight. All staff, trustees and volunteers are required to read and adhere to the policy and to undertake safeguarding training, and concerns are escalated to the relevant authorities. The charity is committed to equality, diversity and inclusion across its governance, staff team and services, actively challenges discrimination, and is proud to be a Disability Confident employer.

Plans for Future Periods

The communities of Wigan and Leigh continue to face the pressures of the cost-of-living crisis, with rising rents, energy and food costs affecting resilience and mental health, at a time when donations of surplus food from supermarkets have fallen sharply. Against this backdrop, demand for HSP's services remains high and the trustees are committed to maintaining and, where possible, expanding the charity's free-of-charge services.

Securing sustainable funding remains the top priority for trustees and staff. The charity continues to pursue a mixed-income model — grants, community fundraising, corporate and in-kind support, and shop income — to reduce reliance on any single source. The trustees are encouraged by a strengthening funding pipeline, including a multi-year grant opportunity from the National Lottery Community Fund and continued support from Wigan Council for weekend meals over the winter months.

Other priorities for the period ahead include: bedding in the relocated charity shop and the new dedicated furniture, clothing and household-goods shop, and improving their combined financial contribution through better publicity and stock management; securing cost-effective storage for donated furniture and goods; exploring cheaper energy tariffs and potential solar generation; and growing the volunteer base. The trustees will also refresh the charity's strategic plan, working closely with staff, volunteers, service users and partners, and are exploring more frequent engagement — potentially through an “HSP Council” bringing together trustees, staff, volunteers and service users — to ensure the voices of those the charity serves continue to shape its work.

The trustees are also preparing for the revised Charities SORP, effective for accounting periods beginning on or after 1 January 2026, which will introduce enhanced reporting requirements including narrative on volunteer contributions and beneficiary impact. The charity has begun putting in place arrangements to capture the necessary data so that future reports fully meet these requirements.

Page 6

Homeless Support Project

Structure, Governance and Management

Governing document and constitution

Homeless Support Project is a Charitable Incorporated Organisation (CIO) registered with the Charity Commission for England and Wales (number 1169351) on 26 September 2016. It is governed by its constitution dated 10 July 2016, as amended on 7 March 2022.

Appointment of trustees

Trustees are appointed by the existing trustees, who also have the power to co-opt individuals to support the objectives of the organisation and to fill vacancies. The trustees keep the composition of the board under review and seek to recruit members who bring relevant skills and address any gaps. The board brings a broad range of experience, including finance and accountancy, environmental health and food safety, housing, probation, retail, and lived experience of homelessness.

Trustee induction and training

As part of their induction, new trustees are provided with information about the charity, its management structure, history and working practices, together with a copy of the constitution and guidance from the Charity Commission on the duties and responsibilities of trustees. Trustees are encouraged to undertake relevant training to keep their knowledge current.

Organisation and management

The board of trustees has overall responsibility for the governance and strategic direction of the charity and meets regularly to review activities, financial performance, risks and future plans. Day-to-day management is delegated to the management team, supported by employees and volunteers, with the trustees maintaining oversight through regular reporting. During the year the charity employed an average of nine staff, the majority part-time, supported by around 20 active volunteers. The trustees give their time and expertise freely and received no remuneration or benefits (2024: £nil) and were reimbursed no expenses during the year (2024: £nil).

Reference and Administrative Details

Charity name Homeless Support Project
Charity registration number 1169351
Date registered 26 September 2016
Legal form Charitable Incorporated Organisation (CIO)
Principal office 19–23 Charles Street
Leigh
WN7 1DB
Independent examiner Hilton-Jones t/a Community Accountancy Service
Hollinwood Business Centre
Albert Street, Oldham, OL8 3QL
Bankers Virgin Money
154–158 Kensington High Street
London, W8 7RL

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Homeless Support Project

Trustees

The trustees who served during the year and to the date of this report were:

----- Start of picture text -----
Trustee Notes
Paul Bibby Founder Trustee
Richard Short Chair
Neil Taylor
Shahed Hyatt
Yoko Warburton
John Manning Appointed November 2024
Chantelle Seaborn Resigned January 2025
Sharon MacCaul Appointed November 2024; resigned May
2025
----- End of picture text -----

Page 8

Homeless Support Project

Statement of Trustees' Responsibilities

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 Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the trustees on 24[th] June 2026 and signed on their behalf by:

.... ......

Paul Bibby Founder Trustee

Page 9

Homeless Support Project Independent Examiner's Report For The Year Ended 30 September 2025

I report on the accounts of the company for the year ended 30 September 2025, which have are set out on pages 14 to 29.

Respective responsibilities of trustees 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 2011 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 Institute of Chartered Accountants in England and Wales.

It is my responsibility to:

Basis of independent examiner's 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 ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

JM Hilton-Jones 24th June 2026 Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL

Page 10

Homeless Support Project Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

----- Start of picture text -----
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
INCOME FROM
Donations and legacies 3 36,324 - 36,324 18,974
Charitable activities 4 19,500 132,827 152,327 129,300
Other trading activities 5 62,271 - 62,271 80,757
Other income 26 - 26 -
TOTAL INCOME 118,121 132,827 250,948 229,031
EXPENDITURE ON
Raising funds 6 - 11,211 11,211 765
Charitable activities 6 121,389 104,073 225,462 245,665
TOTAL EXPENDITURE 121,389 115,284 236,673 246,430
NET INCOME/(EXPENDITURE) (3,268) 17,543 14,275 (17,399)
NET MOVEMENT IN FUNDS (3,268) 17,543 14,275 (17,399)
RECONCILIATION OF FUNDS
Total funds brought forward 14 78,998 19,527 98,525 115,924
TOTAL FUNDS CARRIED FORWARD 14 75,730 37,070 112,800 98,525
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 14 to 29 form part of these accounts.

Page 11

Homeless Support Project Balance Sheet As At 30 September 2025

----- Start of picture text -----
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 20,320 16,570 36,890 18,129
20,320 16,570 36,890 18,129
CURRENT ASSETS
Debtors 11 746 - 746 1,063
Cash at bank and in hand 57,533 20,500 78,033 82,852
58,279 20,500 78,779 83,915
Creditors: Amounts falling due within 12 -
2,869 2,869 3,519
one year
NET CURRENT ASSETS 55,410 20,500 75,910 80,396
TOTAL ASSETS LESS CURRENT LIABILITIES 75,730 37,070 112,800 98,525
NET ASSETS 75,730 37,070 112,800 98,525
THE FUNDS OF THE CHARITY
Restricted income funds 14 - 37,070 37,070 19,527
Unrestricted income funds 14 75,730 - 75,730 78,998
TOTAL CHARITY FUNDS 75,730 37,070 112,800 98,525
----- End of picture text -----

Approved by the trustees on 24th June 2026

Paul Bibby - Trustee

The notes on pages 14 to 29 form part of these accounts.

Page 12

Homeless Support Project Statement of Cash Flows For The Year Ended 30 September 2025

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net movement in funds
Add back depreciation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
NET CASH USED IN OPERATING ACTIVITIES
CASH FLOWS FROM INVESTMENT ACTIVITIES:
Purchase of fixed assets
Disposal of fixed assets
NET CASH PROVIDED BY INVESTING ACTIVITIES
CASH AND CASH EQUIVALENTS BROUGHT FORWARD
CASH AND CASH EQUIVALENTS CARRIED FORWARD
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE
YEAR		 2025
2024
£
£
14,275
(17,399)
6,446
16,642
317
(318)
(650)
423
20,388
(652)
(29,637)
-
4,430
-
(25,207)
-
(4,819)
(652)
82,852
83,504
78,033
82,852

Page 13

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

1 Accounting Policies

1.1 Basis of preparation and assessment of going 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 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1st January 2019, 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.

1.2 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 21 restricted 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 14.

1.3 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 of those conditions is wholly within the control of the 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 of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

1.4 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 of the 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 1.6.

1.5 Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

Page 14

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

1.6 Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the 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 7.

1.7 Costs of raising funds

The costs of raising funds consists of advertising, fundraising and shop expenses.

1.8 Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 6.

1.9 Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:

Fixtures and fittings 25% on cost Motor vehicles 25% reducing balance

1.10 Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

1.11 Pensions

The charity operates an auto ‑ enrolment pension scheme. The charity has no liability beyond paying its contributions and collecting employees’ contributions.

1.12 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Page 15

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

1.13 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: £nil).

3 Donations and Legacies

Donations
Gift aid
Donations in Kind
Previous reporting period
Donations
Gift aid
Donations in Kind		 Unrestricted
2025
£
19,930
-
16,394
36,324		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
19,930
18,534
-
-
440
-
16,394
-
-
36,324
18,974
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
18,534
-
18,534
440
-
440
-
-
-
18,974
-
18,974

Page 16

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

4 Income from charitable activities

Income from charitable activities
Albert Hunt
Screwfix
Trusthouse
Wigan MBC
29th May 1961
Asda
Awards for All
Brick
Forever Manchester
Lidl
The National Lottery
Wigan MBC - Winter Weekend
Macc
Garfield Weston
Morrison's
Community Foundation
Manchester Guardian Society
Help the Homeless
Grocer's Charity
Ashworth Charity
Communities and Housing Investment in People
Speedo Mick Foundation
Wigan MBC Core
TK Maxx		 Unrestricted
Restricted
Total Funds Total Funds
2025
2025
2025
2024
£
£
£
£
-
8,000
8,000
5,000
-
-
-
2,955
-
-
-
9,961
-
-
-
10,410
-
-
-
5,000
-
600
600
-
-
18,684
18,684
10,659
-
44,216
44,216
42,515
-
2,500
2,500
2,400
-
230
230
-
-
-
-
17,012
-
7,176
7,176
-
-
5,000
5,000
-
-
20,000
20,000
-
-
9,583
9,583
-
-
1,000
1,000
-
-
1,739
1,739
-
-
3,599
3,599
-
-
5,000
5,000
-
-
3,000
3,000
-
-
2,500
2,500
-
3,000
-
3,000
-
16,000
-
16,000
-
500
-
500
-
19,500
132,827
152,327
105,912

Page 17

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

----- Start of picture text -----
Previous reporting period Unrestricted Restricted Total Funds
2024 2024 2024
£ £ £
Albert Hunt - 5,000 5,000
Screwfix - 2,955 2,955
Trusthouse - 9,961 9,961
-
Wigan MBC 10,410 10,410
-
29th May 1961 5,000 5,000
Awards for All - 10,659 10,659
Brick - 42,515 42,515
Forever Manchester - 2,400 2,400
-
The National Lottery 17,012 17,012
-
105,912 105,912
----- End of picture text -----

Page 18

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

5 Income from other trading activities

Shop Takings
Previous reporting period
Shop Takings
6 Net income
Net income is stated after charging:
Depreciation - owned assets
Accountancy
6 Expenditure
Expenditure on raising funds
Advertising
Fundraising costs
Shop expenses		 Unrestricted
2025
£
62,271
62,271
YYYYY
£
-
-
-
-		 Restricted
2025
£
-
-
Unrestricted
2024
£
80,757
80,757
Community
centre
activities
£
1,616
590
9,005
11,211		 Total Funds Total Funds
2025
2024
£
£
62,271
80,757
62,271
80,757
Restricted
Total Funds
2024
2024
£
£
-
80,757
-
80,757
2025
2024
£
£
6,446
16,642
1,428
1,360

2025
2024
£
£
1,616
220
590
545
9,005
-
11,211
765

Page 19

Homeless Support Project

Notes to the Financial Statements For The Year Ended 30 September 2025

6 Expenditure on charitable activities

YYYYY
£
Employment costs
-
Catering costs
-
Support costs
-
Training
-
Volunteer expenses
-
Repairs and maintenance
-
Travel
-
Rent
-
Light and heat
-
Motor expenses
-
Water
-
Cleaning and waste disposal
-
Computer and IT costs
-
Minor equipment
-
Subscriptions
-
Sundries
-
Insurance
-
Security
-
Uniforms
-
Bank charges
-
Telephone
-
Post, printing and stationary
-
Depreciation
-
Staff Vouchers
-
Staff Costs
-
Loss on Disposal of Van
-
Service user costs
-
Governance costs
-
Support costs
-
-
Restricted funds
Unrestricted funds		 Community
centre
activities
£
124,981
15,717
-
66
1,775
7,900
1,676
23,336
19,889
5,274
1,466
1,280
438
2,217
422
416
2,006
1,872
421
314
1,108
409
6,446
100
285
2,430
54
1,428
1,736
225,462
236,673
2025
2024
£
£
124,981
115,502
15,717
26,661
-
4,012
66
114
1,775
6,183
7,900
9,803
1,676
-
23,336
30,206
19,889
15,491
5,274
7,442
1,466
1,095
1,280
1,614
438
1,458
2,217
3,655
422
-
416
4
2,006
1,251
1,872
455
421
995
314
351
1,108
1,071
409
177
6,446
16,642
100
-
285
-
2,430
-
54
-
1,428
1,360
1,736
123
225,462
245,665
236,673
246,430
2025
2024
£
£
115,284
101,965
121,389
144,465
236,673
246,430

Page 20

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

7 Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below.

Accountancy fees
HR costs
Previous reporting period
Accountancy fees
Consultancy
type of expense
type of expense
type of expense
type of expense
Basis of apportionment
Basis of apportionment		 General
Support
Governance
2025
£
£
£
-
1,428
1,428
1,736
-
1,736
1,736
1,428
3,164
General
Support
Governance
2024
£
£
£
-
1,360
1,360
123
-
123
123
1,360
1,483

Page 21

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

8 Analysis of staff costs

Wages and salaries
Employers NIC
Pension costs
Charitable activities
Average number of employees
Number of employees with benefits in excess of £60,000
Total employment benefits, including employer pension contributions of the
key management personnel		 2025
2024
£
£
123,388
113,665
-
485
1,593
1,352
124,981
115,502
124,981
115,502
124,981
115,502
2025
2024
9
10
-
-
2025
2024
£
£
50,891
42,979

The charity considers its key management personnel comprises the trustees.

Page 22

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

----- Start of picture text -----
9 Independent Examiner Fees
2025 2024
£ £
Independent examination fees 1,428 1,360
1,428 1,360
10 Tangible Fixed Assets
Motor Fixtures and
FA5 FA4 FA3 vehicles fittings Total
£ £ £ £ £ £
Cost
At 1 October 2024 - - - 14,000 58,810 72,810
Additions - - - 17,994 11,643 29,637
- - - -
Disposals (14,000) (14,000)
- - -
At 30 September 2025 17,994 70,453 88,447
Depreciation
At 1 October 2024 - - - 9,570 45,111 54,681
- - - -
Charge for Year 6,446 6,446
- - - -
Disposals (9,570) (9,570)
- - - -
At 30 September 2025 51,557 51,557
Net Book Value
- - -
At 30 September 2025 17,994 18,896 36,890
At 1 October 2024 - - - 4,430 13,699 18,129
----- End of picture text -----

Page 23

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

11 Debtors

Debtors
Prepayments
Restricted
Unrestricted
12 Creditors: amounts falling due within one year
Creditors
Other creditors and accruals
Unrestricted
13 Deferred income
Balance as at 01 October 2024
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 30 September 2025
Deferred income comprises rental income and grants invoiced and received
in advance.		 2025
2024
£
£
341
-
405
1,063
746
1,063
2025
2024
£
£
-
-
746
1,063
746
1,063
2025
2024
£
£
1,441
2,081
1,428
1,438
2,869
3,519
2025
2024
£
£
2,869
3,519
2,869
3,519
2025
2024
£
£
-
-
-
-
-
-
-
-

Page 24

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

14 Analysis of charitable funds

Analysis of movements in unrestricted funds

General fund
Previous reporting period
General fund		 As at
1 October
2024
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2025
£
£
£
£
£
78,998
118,121
(121,389)
-
75,730
78,998
118,121
(121,389)
-
75,730
As at
1 October
2023
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2024
£
£
£
£
£
106,526
123,119
(144,465)
(6,182)
78,998
106,526
123,119
(144,465)
(6,182)
78,998

Name of unrestricted fund: General fund

Description, nature and purpose of the fund

Free funds which are not designated for particular purpos

Page 25

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

14 Analysis of movements in restricted funds

Walk in Freezer
Albert Gubay
Albert Hunt
Screwfix
Trusthouse
Wigan MBC
Asda
Awards for All
Brick
Forever Manchester
Lidl
Wigan MBC - Winter Weekend
Macc
Garfield Weston
Morrison's
Community Foundation
Manchester Guardian Society
Help the Homeless
Grocer's Charity
Ashworth Charity
Communities and Housing
Investment in People		 As at
1 October
2024
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2025
£
£
£
£
£
3,897
-
(1,701)
-
2,196
4,674
-
(1,944)
-
2,730
81
8,000
(7,017)
-
1,064
1,035
-
(1,035)
-
-
6,805
-
(6,805)
-
-
3,035
-
(3,035)
-
-
-
600
(600)
-
-
-
18,684
(8,112)
-
10,572
-
44,216
(44,216)
-
-
-
2,500
(2,500)
-
-
-
230
(230)
-
-
-
7,176
(7,176)
-
-
-
5,000
(5,000)
-
-
-
20,000
(20,000)
-
-
-
9,583
(83)
-
9,500
-
1,000
(1,000)
-
-
-
1,739
(1,739)
-
-
-
3,599
(1,456)
-
2,143
-
5,000
(1,635)
-
3,365
-
3,000
-
-
3,000
-
2,500
-
-
2,500
19,527
132,827
(115,284)
-
37,070

Page 26

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

----- Start of picture text -----
Previous reporting period
As at As at
1 October Incoming Resources 30 September
2023 Resources Expended Transfers 2024
£ £ £ £ £
Walk in Freezer 6,076 - (2,179) - 3,897
29th May 1961 - 5,000 (5,958) 958 -
Awards for All 19 10,659 (10,678) - -
- -
Albert Gubay 8,721 (4,047) 4,674
Albert Hunt - 5,000 (4,919) - 81
Barchester 582 - (582) - -
Brick - 42,515 (42,515) - -
Forever Manchester - 2,400 (2,624) 224 -
Lidl (5,000) - - 5,000 -
Screwfix - 2,955 (1,920) - 1,035
- - -
The National Lottery 17,012 (17,012)
Trusthouse - 9,961 (3,156) - 6,805
-
Wigan MBC (1,000) 10,410 (6,375) 3,035
9,398 105,912 (101,965) 6,182 19,527
----- End of picture text -----

Page 27

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

Name of restricted fund:

Walk in Freezer Albert Gubay Albert Hunt Screwfix Trusthouse Wigan MBC Asda Awards for All Brick Forever Manchester Lidl Wigan MBC - Winter Weekend Macc Garfield Weston Morrison's Community Foundation Manchester Guardian Society Help the Homeless Grocer's Charity Ashworth Charity Communities and Housing Investment in People

Description, nature and purpose of the fund

to cover the cost of several walk in freezers for wages, equipment and volunteer expenses for drivers wages for flooring for wages for van repairs for food and utilities for salary costs for wages and food for utilities for food for running the kitchen at weekends for the cost of living crisis for wages for a new kitchen for wages for the cook for food for a new freezer and food for food for wages for the cook for wages for the cook

Page 28

Homeless Support Project Notes to the Financial Statements For The Year Ended 30 September 2025

15 Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total		 Designated
funds
Unrestricted
Restricted
2025
£
£
£
£
-
20,320
16,570
36,890
-
57,533
20,500
78,033
-
(2,123)
-
(2,123)
-
75,730
37,070
112,800
Designated
funds
Unrestricted
Restricted
2024
£
£
£
£
-
9,681
8,448
18,129
-
71,773
11,079
82,852
-
(2,456)
-
(2,456)
-
78,998
19,527
98,525

16 Going Concern

The charity's main source of income is grant funding and investment income. The trustees consider, having regard to reserves 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 the funding income should cease.

17 Post Balance Sheet Events

The Trustees do not consider that there have been any events since the balance sheet date that significantly impact on the financial statements.

18 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 29

Homeless Support Project Income and Expenditure Account For The Year Ended 30 September 2025

INCOME
Grants and contracts
Donations
Gift aid
Donations in Kind
Shop Takings
Fundraising income
EXPENDITURE
Employment costs
Advertising
Fundraising costs
Shop expenses
Catering costs
Support costs
Training
Volunteer expenses
Repairs and maintenance
Travel
Rent
Light and heat
Motor expenses
Water
Cleaning and waste disposal
Computer and IT costs
Minor equipment
Subscriptions
Sundries
Insurance
Security
Uniforms
Bank charges
Telephone
Post, printing and stationary
Depreciation
Staff Vouchers
Staff Costs
Loss on Disposal of Van
Service user costs
Accountancy fees
Consultancy
HR costs		 £
£
£
£
152,327
129,300
19,930
18,534
-
440
16,394
-
62,271
80,757
26
0
250,948
229,031
124,981
115,502
1,616
220
590
545
9,005
-
15,717
26,661
-
4,012
66
114
1,775
6,183
7,900
9,803
1,676
-
23,336
30,206
19,889
15,491
5,274
7,442
1,466
1,095
1,280
1,614
438
1,458
2,217
3,655
422
-
416
4
2,006
1,251
1,872
455
421
995
314
351
1,108
1,071
409
177
6,446
16,642
100
-
285
-
2,430
-
54
-
1,428
1,360
-
123
1,736
-
236,673
246,430
14,275
(17,399)
2024
2025

Page 30