**REGISTERED CHARITY NUMBER: 1173518**
## **Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 31st December 2023**
**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 2023**
|||**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 2023**
The trustees present their report with the financial statements of the charity for the year ended 31st December 2023. 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 £81,950 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 A A Day M W Upex V J Tindale
## **Independent Examiner**
Paul Sparks Cheney & Co 310 Wellingborough Road Northampton NN1 4EP
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 1
## **The 3 Pillars - Feeding The Homeless**
## **Report of the Trustees for the year ended 31st December 2023**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued**
The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the 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 the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charity SORP;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records which 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
Approved by order of the board of trustees on 19th March 2024 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 2023.
## **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:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or
3. 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
Cheney & Co 310 Wellingborough Road Northampton NN1 4EP
19th March 2024
Page 3
## **The 3 Pillars - Feeding The Homeless**
## **Statement of Financial Activities**
## **for the year ended 31st December 2023**
|**2023**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**85,991**
Investment income
2
**127**
**Total**
**86,118**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**96,558**
**NET INCOME/(EXPENDITURE)**
**(10,440)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**81,950**
**TOTAL FUNDS CARRIED FORWARD**
**71,510**|2022
Total
funds
£
96,916
3|
|---|---|
||96,919|
||71,481|
||25,438
56,512|
||81,950|
The notes form part of these financial statements
Page 4
**The 3 Pillars - Feeding The Homeless**
## **Balance Sheet**
## **31st December 2023**
|**2023**
**Unrestricted**
**fund**
Notes
**£**
**FIXED ASSETS**
Tangible assets
5
**58,469**
**CURRENT ASSETS**
Cash at bank and in hand
6
**13,041**
**NET CURRENT ASSETS**
**13,041**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**71,510**
**NET ASSETS**
**71,510**
**FUNDS**
7
Unrestricted funds
**71,510**
**TOTAL FUNDS**
**71,510**|2022
Total
funds
£
73,122
8,828|
|---|---|
||8,828|
||81,950|
||81,950|
||81,950|
||81,950|
The financial statements were approved by the Board of Trustees and authorised for issue on 19th March 2024 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 2023**
## **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. INVESTMENT INCOME**
|**INVESTMENT INCOME**||||
|---|---|---|---|
||**2023**|2022||
||**£**|£||
|Deposit account interest|**127**||3|
## **3. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.
Page 6
continued...
**The 3 Pillars - Feeding The Homeless**
## **Notes to the Financial Statements - continued for the year ended 31st December 2023**
## **4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
Investment income
**Total**
**EXPENDITURE ON**
**Charitable activities**
Charitable activities
**NET INCOME**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**5.**
**TANGIBLE FIXED ASSETS**
**COST**
At 1st January 2023 and
31st December 2023
**DEPRECIATION**
At 1st January 2023
Charge for year
At 31st December 2023
**NET BOOK VALUE**
At 31st December 2023
At 31st December 2022
**6.**
**CASH AT BANK AND IN HAND**
Cash in hand
Bank current account
Barclays Premium account
Total|Fixtures
and
fittings
£
**15,273**
**7,384**
**1,347**
**8,731**
**6,542**
7,889|Unrestricted
fund
£
96,916
3
96,919
71,481
25,438
56,512
81,950
Motor
vehicles
Totals
£
£
**114,365**
**129,638**
**49,132**
**56,516**
**13,306**
**14,653**
**62,438**
**71,169**
**51,927**
**58,469**
65,233
73,122
**2023**
2022
Total
Total
funds
funds
**£**
£
**1,095**
100
**946**
8,225
**11,000**
503
**13,041**
8,828|
|---|---|---|
Page 7
continued...
**The 3 Pillars - Feeding The Homeless**
## **Notes to the Financial Statements - continued for the year ended 31st December 2023**
## **6. CASH AT BANK AND IN HAND - continued**
|Balance as at 31st December 2022
Net increase during period
Balance as at 31st December 2023
**7.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Comparative net movement in funds, included in the above are
**Unrestricted funds**
General fund
**TOTAL FUNDS**|**Bank**|**Cash**|**Total**|
|---|---|---|---|
||**£**|**£**|**£**|
|||||
||8,728|100|8,828|
||3,218|995|4,213|
|||||
||11,946|1,095|13,041|
|||||
|||||
||At 1.1.23
£
**81,950**
**81,950**
Incoming
resources
£
**86,118**
**86,118**
At 1.1.22
£
56,512
56,512
as follows:
Incoming
resources
£
96,919
96,919|Net
movement
At
in funds
31.12.23
£
£
**(10,440)**
**71,510**
**(10,440)**
**71,510**
Resources
Movement
expended
in funds
£
£
**(96,558)**
**(10,440)**
**(96,558)**
**(10,440)**
Net
movement
At
in funds
31.12.22
£
£
25,438
81,950
25,438
81,950
Resources
Movement
expended
in funds
£
£
(71,481)
25,438
(71,481)
25,438||
Page 8
continued...
**The 3 Pillars - Feeding The Homeless**
## **Notes to the Financial Statements - continued for the year ended 31st December 2023**
## **7. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|||Net||
|---|---|---|---|
|||movement|At|
||At 1.1.22|in funds|31.12.23|
||£|£|£|
|**Unrestricted funds**||||
|General fund|56,512|14,998|71,510|
|**TOTAL FUNDS**|56,512|14,998|71,510|
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|183,037|(168,039)|14,998|
|**TOTAL FUNDS**|183,037|(168,039)|14,998|
## **8. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st December 2023 or 31st December 2022.
Page 9
**The 3 Pillars - Feeding The Homeless**
**Detailed Statement of Financial Activities for the year ended 31st December 2023**
||2023|2022|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**82,991**|95,416|
|Grants|**3,000**|1,500|
||**85,991**|96,916|
|**Investment income**|||
|Deposit account interest|**127**|3|
|**Total incoming resources**|**86,118**|96,919|
|**EXPENDITURE**|||
|**Charitable activities**|||
|Insurance|**788**|1,386|
|Postage and stationery|**79**|10|
|Sundries|**552**|115|
|Food and supplies|**49,984**|26,104|
|Motor expenses|**20,747**|14,727|
|Homing Costs|**8,485**|8,886|
|Repairs|**611**|-|
|Internet|**209**|375|
|Subscriptions|**-**|1|
|Training|**70**|-|
|Fixtures and fittings|**1,347**|1,796|
|Motor vehicles|**13,306**|17,745|
||**96,178**|71,145|
|**Support costs**|||
|**Governance costs**|||
|Accountancy and legal fees|**380**|336|
|Total resources expended|**96,558**|71,481|
|**Net (expenditure)/income**|**(10,440)**|25,438|
This page does not form part of the statutory financial statements
Page 10