REGISTERED CHARITY NUMBER: 1173518
Report of the Trustees and
Unaudited Financial Statements
For The Year Ended 31st December 2025
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 2025
| 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 2025
The trustees present their report with the financial statements of the charity for the year ended 31st December 2025. 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.
ACHIEVEMENTS 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 60,768 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 J F Clarke (resigned 28.1.2026) A A Day (resigned 28.1.2026) M W Upex (resigned 28.1.2026) V J Tindale L M Mills (appointed 9.2.2026) Mrs J S L Silvestre (appointed 21.9.2025) Mrs N White
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 2025
STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued
Charity law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
Under charity law the trustees must not approve the financial statements unless they are satisfied that they 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
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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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 and The Charity (Accounts and Reports) Regulations 2008. 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 2026 and signed on its behalf by:
G T Dempsey - Trustee
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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 2025.
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:
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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
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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 2026
Page 3
The 3 Pillars - Feeding The Homeless
Statement of Financial Activities
For The Year Ended 31st December 2025
| 2025 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 104,388 Investment income 2 297 Total 104,685 EXPENDITURE ON Charitable activities Charitable activities 106,618 NET INCOME/(EXPENDITURE) (1,933) RECONCILIATION OF FUNDS Total funds brought forward 60,768 TOTAL FUNDS CARRIED FORWARD 58,835 |
2024 Total funds £ 80,171 173 80,344 91,086 (10,742) 71,510 60,768 |
|---|---|
The notes form part of these financial statements
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The 3 Pillars - Feeding The Homeless
Balance Sheet
31st December 2025
| 2025 Unrestricted fund Notes £ FIXED ASSETS Tangible assets 5 39,236 CURRENT ASSETS Cash at bank and in hand 6 19,599 NET CURRENT ASSETS 19,599 TOTAL ASSETS LESS CURRENT LIABILITIES 58,835 NET ASSETS 58,835 FUNDS 7 Unrestricted funds 58,835 TOTAL FUNDS 58,835 |
2024 Total funds £ 47,479 13,289 |
|---|---|
| 13,289 | |
| 60,768 | |
| 60,768 | |
| 60,768 | |
| 60,768 |
The financial statements were approved by the Board of Trustees and authorised for issue on 19th March 2026 and were signed on its behalf by:
G T Dempsey - Trustee
The notes form part of these financial statements
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The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements For The Year Ended 31st December 2025
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 | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 297 | 173 |
3. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2025 nor for the year ended 31st December 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2025 nor for the year ended 31st December 2024.
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continued...
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2025
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/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 5. TANGIBLE FIXED ASSETS COST At 1st January 2025 and 31st December 2025 DEPRECIATION At 1st January 2025 Charge for year At 31st December 2025 NET BOOK VALUE At 31st December 2025 At 31st December 2024 6. CASH AT BANK AND IN HAND Cash in hand Bank current account Barclays Premium account Total |
Fixtures and fittings £ 15,273 9,741 758 10,499 4,774 5,532 |
Unrestricted fund £ 80,171 173 80,344 91,086 (10,742) 71,510 60,768 Motor vehicles Totals £ £ 114,365 129,638 72,418 82,159 7,485 8,243 79,903 90,402 34,462 39,236 41,947 47,479 2025 2024 Total Total funds funds £ £ 100 100 498 438 19,001 12,751 19,599 13,289 |
|---|---|---|
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The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2025
6. CASH AT BANK AND IN HAND - continued
| Balance as at 31st December 2024 Net increase during period Balance as at 31st December 2025 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 | Bank | Cash | Cash | Total |
|---|---|---|---|---|---|
| £ | £ | £ | |||
| 13,189 | 100 | 13,289 | |||
| 6,310 | - | 6,310 | |||
| 19,499 | 100 | 19,599 | |||
| At 1.1.25 £ 60,768 60,768 Incoming resources £ 104,685 104,685 At 1.1.24 £ 71,510 71,510 as follows: Incoming resources £ 80,344 80,344 |
Net movement At in funds 31.12.25 £ £ (1,933) 58,835 (1,933) 58,835 Resources Movement expended in funds £ £ (106,618) (1,933) (106,618) (1,933) Net movement At in funds 31.12.24 £ £ (10,742) 60,768 (10,742) 60,768 Resources Movement expended in funds £ £ (91,086) (10,742) (91,086) (10,742) |
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continued...
The 3 Pillars - Feeding The Homeless
Notes to the Financial Statements - continued For The Year Ended 31st December 2025
7. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | At | ||
| At 1.1.24 | in funds | 31.12.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 71,510 | (12,675) | 58,835 |
| TOTAL FUNDS | 71,510 | (12,675) | 58,835 |
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 | 185,029 | (197,704) | (12,675) |
| TOTAL FUNDS | 185,029 | (197,704) | (12,675) |
8. CONTINGENT LIABILITIES
There were no contingent liabilities at 31st December 2025 or 31st December 2024.
9. CAPITAL COMMITMENTS
There were no capital commitments at 31st December 2025 or 31st December 2024.
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2025 or 31st December 2024.
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The 3 Pillars - Feeding The Homeless
Detailed Statement of Financial Activities For The Year Ended 31st December 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Investment income Deposit account interest Total incoming resources EXPENDITURE Charitable activities Insurance Postage and stationery Sundries Food and supplies Motor expenses Homing Costs Repairs Internet Training Clothing Waste disposal Rent Fundraising Fixtures and fittings Motor vehicles Support costs Governance costs Accountancy and legal fees Total resources expended Net expenditure |
2025 £ 94,388 10,000 104,388 297 104,685 1,005 238 82 63,695 12,803 5,131 4,128 634 - 1,354 2,373 - 6,536 758 7,485 106,222 396 106,618 (1,933) |
2024 £ 69,241 10,930 80,171 173 80,344 863 394 380 54,051 16,275 5,775 206 221 24 528 731 270 - 1,010 9,980 90,708 378 91,086 (10,742) |
|---|---|---|
This page does not form part of the statutory financial statements
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