REGISTERED CHARITY NUMBER: 1173518
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31st December 2021
for
The 3 Pillars - Feeding The Homeless
Cheney & Co 310 Wellingborough Road Northampton NN1 4EP
The 3 Pillars - Feeding The Homeless
Contents of the Financial Statements For The Year Ended 31st December 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 9 |
| Detailed Statement of Financial Activities | 10 |
The 3 Pillars - Feeding The Homeless
Report of the Trustees For The Year Ended 31st December 2021
The trustees present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of 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
Objectives and aims
The objectives and principal activities of the charity are to feed homeless people and supply them with tents, sleeping bags, clothes and toiletries. The charity also works with other agencies to secure accommodation for homeless people and assist with integrating them back into work and society.
Public benefit
The trustees believe that they have met the Charity Commission's public benefit criteria.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
Periodically each week volunteers hand out food and supplies to homeless people. Initially around forty people per night were helped, but this has now grown to around one hundred people per night.
FINANCIAL REVIEW
Reserves policy
The trustees' reserves policy is to ensure there are adequate resources available to continue the charitable activities of the organisation. To this end the trustees have managed the reserves prudently and have a balance of £56,512 at the period end.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Recruitment and appointment of new trustees
New trustees are recruited by the existing trustees based on their knowledge, experience and understanding of the Charity's needs.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1173518
Principal address
Innisfree 18 Church Close Great Stukeley Huntingdon Cambridgeshire PE28 4AP
Trustees
G T Dempsey M J Pescod J F Clarke L E Garner (resigned 28.8.2021) A A Day (appointed 29.8.2021) M W Upex (appointed 28.8.2021) V J Tindale (appointed 28.8.2021)
Independent Examiner
Paul Sparks FCA, FCCA Cheney & Co 310 Wellingborough Road Northampton NN1 4EP
Page 1
The 3 Pillars - Feeding The Homeless
Report of the Trustees For The Year Ended 31st December 2021
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
.......................................................................... G T Dempsey - Trustee
Page 2
Independent Examiner's Report to the Trustees of The 3 Pillars - Feeding The Homeless
Independent examiner's report to the trustees of The 3 Pillars - Feeding The Homeless
I report to the charity trustees on my examination of the accounts of The 3 Pillars - Feeding The Homeless (the Trust) for the year ended 31st December 2021.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Sparks FCA, FCCA Cheney & Co 310 Wellingborough Road Northampton NN1 4EP
Date: .............................................
Page 3
The 3 Pillars - Feeding The Homeless
Statement of Financial Activities For The Year Ended 31st December 2021
| 2021 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 78,081 EXPENDITURE ON Charitable activities Charitable activities 59,922 NET INCOME 18,159 RECONCILIATION OF FUNDS Total funds brought forward 38,353 TOTAL FUNDS CARRIED FORWARD 56,512 |
2020 Total funds £ 63,528 58,640 |
|---|---|
| 4,888 33,465 |
|
| 38,353 |
The notes form part of these financial statements
Page 4
The 3 Pillars - Feeding The Homeless
Balance Sheet 31st December 2021
| 2021 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 4 49,379 CURRENT ASSETS Cash at bank and in hand 5 7,133 NET CURRENT ASSETS 7,133 TOTAL ASSETS LESS CURRENT LIABILITIES 56,512 NET ASSETS 56,512 FUNDS 6 Unrestricted funds 56,512 TOTAL FUNDS 56,512 |
2020 Total funds £ 30,147 8,206 |
|---|---|
| 8,206 | |
| 38,353 | |
| 38,353 | |
| 38,353 | |
| 38,353 |
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. G T Dempsey - Trustee
The notes form part of these financial statements
Page 5
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements
For The Year Ended 31st December 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in pounds sterling (£).
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance Motor vehicles - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2021 nor for the year ended 31st December 2020.
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| fund | |
| £ | |
| INCOME AND ENDOWMENTS FROM | |
| Donations and legacies | 63,528 |
| EXPENDITURE ON | |
| Charitable activities | |
| Charitable activities | 58,640 |
| NET INCOME | 4,888 |
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continued...
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2021
3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
| RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 4. TANGIBLE FIXED ASSETS COST At 1st January 2021 Additions At 31st December 2021 DEPRECIATION At 1st January 2021 Charge for year At 31st December 2021 NET BOOK VALUE At 31st December 2021 At 31st December 2020 5. CASH AT BANK AND IN HAND Cash in hand Bank current account Barclays Premium account Total Balance as at 31st December 2019 Net increase during period Balance as at 31st December 2020 |
Fixtures and fittings £ 15,273 - 15,273 3,193 2,395 5,588 9,685 12,080 |
Motor vehicles £ 40,226 30,855 71,081 22,159 9,228 31,387 39,694 18,067 2021 Total funds £ 100 5,508 1,525 7,133 |
Unrestricted fund £ 33,465 38,353 Totals £ 55,499 30,855 86,354 25,352 11,623 36,975 49,379 30,147 2020 Total funds £ 100 8,106 - 8,206 |
||
|---|---|---|---|---|---|
| Bank | Cash | Total | |||
| £ | £ | £ | |||
| 9,275 | 101 | 9,376 | |||
| (1,169) | (1) | (1,170) | |||
| 8,106 | 100 | 8,206 | |||
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continued...
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2021
6. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | At | ||
| At 1.1.21 | in funds | 31.12.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 38,353 | 18,159 | 56,512 |
| TOTAL FUNDS | 38,353 | 18,159 | 56,512 |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 78,081 | (59,922) | 18,159 |
| TOTAL FUNDS | 78,081 | (59,922) | 18,159 |
| Comparatives for movement in funds | |||
| Net | |||
| movement | At | ||
| At 1.1.20 | in funds | 31.12.20 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 33,465 | 4,888 | 38,353 |
| TOTAL FUNDS | 33,465 | 4,888 | 38,353 |
| Comparative net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 63,528 | (58,640) | 4,888 |
| TOTAL FUNDS | 63,528 | (58,640) | 4,888 |
| A current year 12 months and prior year 12 months combined position is as follows: | |||
| Net | |||
| movement | At | ||
| At 1.1.20 | in funds | 31.12.21 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 33,465 | 23,047 | 56,512 |
| TOTAL FUNDS | 33,465 | 23,047 | 56,512 |
Page 8
continued...
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2021
6. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 141,609 | (118,562) | 23,047 |
| TOTAL FUNDS | 141,609 | (118,562) | 23,047 |
7. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2021 or 31st December 2020.
Page 9
The 3 Pillars - Feeding The Homeless
Detailed Statement of Financial Activities For The Year Ended 31st December 2021
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| INCOME AND ENDOWMENTS | ||
| Donations and legacies | ||
| Donations | 68,081 | 58,528 |
| Grants | 10,000 | 5,000 |
| 78,081 | 63,528 | |
| Total incoming resources | 78,081 | 63,528 |
| EXPENDITURE | ||
| Charitable activities | ||
| Insurance | 1,923 | 1,265 |
| Postage and stationery | 245 | 120 |
| Sundries | 314 | 2,546 |
| Food and supplies | 22,234 | 31,574 |
| Motor expenses | 9,065 | 4,761 |
| Homing Costs | 14,011 | 8,367 |
| Internet | 45 | 180 |
| Subscriptions | 144 | - |
| Fixtures and fittings | 2,395 | 3,193 |
| Motor vehicles | 9,228 | 6,022 |
| 59,604 | 58,028 | |
| Support costs | ||
| Governance costs | ||
| Accountancy and legal fees | 318 | 612 |
| Total resources expended | 59,922 | 58,640 |
| Net income | 18,159 | 4,888 |
This page does not form part of the statutory financial statements
Page 10