2024-04-30-accounts

2024

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Annual
Report
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Ethos - Extending the Hand of Support

[e-mail]

1177809

Empowering lives

Building community

The Trustees have the pleasure of presenting the current report for the accounting year end 2023. The charity has had another year of growth and success in funding bids along with a higher demand for its services. The charity has continued to work collaboratively with other agencies and the local authority in its mission against poverty of all kinds.

Ethos - Extending the Hand of Support

[e-mail]

1177809

Community Larder

The community larder continues in its success in supporting people in food poverty along with food waste, partnership working with local supermarkets through neighbourly and Fareshare. We continue with Fareshare membership and have food delivered weekly this cost has increased massively over the last few years but is supported by larder donation payments and ad hoc funding.

We are still working with Hereford food Alliance and trying to get more local producers donating surplus but this is still very sporadic.

3,977 £21,575

Larder Shops

Larder Income

Ethos - Extending the Hand of Support

[e-mail]

1177809

Cafe

The Cafe has been doing really well since our new cook came on board as her long history in catering has helped improve our service and food offer. We have a number of volunteers and now a placement through Hoople learning work skills. This is something we will work on the development of over the coming year.

2,101 Free Breakfasts

£22,940 Cafe Income

Ethos - Extending the Hand of Support

[e-mail]

1177809

Community Space

The community space continues to be well used by both us with Art group, Knit and natter and ad hoc sessions.

Partners using the space continues with Hereford Mind, Hope Support Services, Women's Aid, Action for Happiness sessions, Growing Local all as regulars and then odd sessions through Rural Media, 16+ Team, Haircuts for homeless, Opticians, Health workers, Homeless Outreach Team, Turning point.

Further work and opportunities to improve our space and offer will continue

Ethos - Extending the Hand of Support

[e-mail]

1177809

SUCIG

Support for the Ukraine Community Integration Scheme is now in its second round of funding. We continue to assist a significant number of Ukrainians with various services, including housing, benefits, documents, visas, and work support. We also provide translation services for housing services and medical appointments.

The Homes for Ukraine worker managed by us has transitioned to Homes for Ukraine, leaving us with two workers. These workers collaborate closely with the Network of partners and are part of the group facilitated by HVOSS for grant holders involved in the network.

Ethos - Extending the Hand of Support

[e-mail]

1177809

Household Support Fund

Managing the delivery of the household support fund on behalf of Hereford Council for people experiencing financial difficulties. Support has been given to help with rent arrears, rent in advance and deposits to access a property. White goods and other essential items including where appropriate clothing such as school uniforms, workwear etc.

Due to the large amount received and then given out by us as grants we are over a threshold for some funders making our income to high, this is something we need to consider in future and also look at reporting accounts showing this clearly for funders to take into consideration.

£108,000 400+

Distributed

Households Supported

Ethos - Extending the Hand of Support

1177809 [e-mail]

Ethos Tenants

Continuing support of 3 tenants in the upstairs apartment, with work opportunities and development available for people if appropriate.

Work on developing this model is ongoing due to the staff time it takes and access to grants to help support this project has been obtained for management time to look at enhanced housing payments.

Discussions with the LA around enhanced rents, referrals etc are ongoing. Applications for grant funding for a support worker are being identified.

Ethos - Extending the Hand of Support

[e-mail]

1177809

Finances

While we continue to have funded projects that enable us to provide the services we do, we must increase our fundraising efforts to ensure we have a robust baseline of unrestricted funding. This will enable the charity to become more adaptable in an increasingly challenging and competitive funding environment.

We have commenced the process of establishing a reserve to ensure the financial stability of the organization and will continue to develop this over the next financial year. Bookkeeping has been moved in-house, which has enabled us to gain a better daily overview of the finances and ensure that spending is focused on the priorities of the charity. A greater emphasis on cash flow management will be necessary in the future, as large funding pots that typically smooth out cash flow cannot be relied upon. The charity is in a sound financial position, and with a greater focus on the above measures, we can continue to grow and support the communities we work with.

Funding summary

£20,748 £327,571 £60,143 Donations Grant Funding Commercial

Ethos - Extending the Hand of Support

[e-mail]

1177809

We'd like to thank all our donors for their generous support

Ethos - Extending the Hand of Support

[e-mail]

1177809

REGISTERED CHARtrY NUMBER: 1177809 Unaudited Financial Statements for HOS-Extendin a Charitable Incor the Hand of Su rated Or anisation Thome Widqery Accountancy Ltd Chartered Accountants 2 Wyevale Busine55 Park Kings Acre Hereford Hefefordshire HR4 7BS

ETHOS-Extendin a Charitable Incor the Hand of Su orated O anisation Contents of the Financial Statements for the Year EtTrded 30 A ri12024 Page Report of the Trustees IndepEndent Exarninerf5 Rewrt Statement of Financial Actiwtie5 Balance Sheet Note5 to the Financial state￿￿nts 8 lo 13 tletailed Siatement of Financial ActiwtTes 14 to 15

ETHOS-Extendin the Hand of su a Charitable Incor rated Or anTrsation rt ol the Trustees for rhe Year Ended 30 A ri12024 The tru5tee5 present their report with the financial Statements of the charity for the year ended 30 April 2024. The tru5tee5 have adopted the provisions of Accounting and Reporting by Charities.- Statement of Recommended Praciice applicable to charitie5 preparing their acc(￿nts ITr aCCord￿ce wth the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191. OBJECTIVES AND ACTIVITIES Objectives and aims To reduce tx)verty and homele5sne5s by getting to the route causes such as financial hardship lack of support, menral health and fo(xl tx)verty. Activitie5 The Prevention and relief of roverty Homelessness and the preventlon ()f Poverty - Including food ￿verty, financial hardship Human poverty lack of connections and cotnfflun?ty support. Public benefit In shapin£ our objectives for the year and planning our activities. the truste￿ have considered the Charity Commission's guidance on public benefit. Page 1

ETHOS-Extendin the HarTrd of Su ort a Chantable Incor orated Or an15ation Re ort of the Trustee5 for the Year Ended 30 A ri12024 ACHIEVEMENT AND PERFORIIANCE Charitable activities owerin lives Buildin Communit The charity has had another year of growth and success infunding bids along wth a hi£her demand for its seMces.The chaiity has continued to work collalx>ratiYely wth other agencies and the Icral authority in 115 rnission against wverty of all kinds. Comtlluni Larder The communiry larder continues in its SLiccess in supporting people in fcrt)d roverty along with food waste, partnership working wth I￿aL 5upertnarket5 through neighMurly and Fare share. We continue wth Fare share membership and have foDd delivered weekly this Cost has Increased massively over the La51 few Yea￿ 15 supported by larder donation payments and ad hcr funding. We are still workirTrg ￿th Hereford food Alliance and trwng to get more l(tal pr(xJucers donating surplus but this is still very sp)radic. Cafe The Cafe has tEen doing really well since OLsr new cook came on trK)ard as her long history in catering has helped improve our ser¢ice and food offer. We have a number of Voluntee￿ and now a placement through Hoople learnin8 work 5ki115. Thi5 IS sottEthing we will work on the developrnent of over the coming year. The cornmunily Space Continu￿ to be well used by both ￿ wth Art group, Knit and natter and ad hoc sessions. Partners using the space continue5 Wth Hereford Mind, Hope Support 5etwce5, Wotven'5 Aid, Action for Happiness sessi(Ms, GrowTrg L(ral all as regulars and then odd se5sion5 thrDugh Rural Media, 16* Team, Haircuts for hoffEless, OptlCTan5, Health workers, HotnEle55 Outreach Team, Turning point. ori for the UkraiTre Cotntnunil Int raiion Scheme Suppoil for the Ukraine Community Integration Scheme is now in its second round of funding. We continue to assist a significant number of Ukiainian5 Wth variou5 5errfiEe5, including housing, benefit5, documents, visas, and work support. We also provide translation 5ervice5 for housing 5ervice5 and rtEdical appointment5. The Homes for Ukraine worker managed by us ha5 tran51tioned to Homes for Ukraine, leawng us with two workers. These workers collaborate closely Mth the Network of partner5 and are part of the gr￿p facilitaled by HVOSS for grant holde15 involved In the network. Fund Managing Ihe delivery of the household support fund on behalf of Hereford Council for people experiencing financial difficulties. SuppLYt has been given to help wth rent arrea￿, rent in advance and dewsits to acces5 a property. White g(￿5 and other essential items including where appropriate clothing such as School uniform5, workwear etc. Due to the large arnounl received and then given out by u5 as grants we are over a threshold for some furthrs making our income to high, this is soryEthing we need io consider In future and also I(￿k at reporting accounts showng thi5 clearLy for funder5 to take Into consideration. EfHOS Tenants Continuing 5UPPOrt of 3 tenants in Ihe upstair5 apartment, wth work opportunities and development available for people if appropriate. Work on developing thi5 mdel is ongoing due to the staff tFme It lake5 and acces5 to granl5 to help support this project has been obtained lor management time to l(K>k at enhènced housing payments. Di5CU55ions with the LA around enhanced rents, referrals etc are ongoing. Applications for grant funding for a suptK)rt worker are being identified. Page 2

ETHOS-Extendin a Chantable Incor the Hand of Su orated Or nisation rt of the Trustees for the Year Ended 30 A nl 2024 FINANCIAL REVIEW Flnancial position The Tesults for the year show net expenditure of £14,49)12023.' net incorne £68,526). Net a55ets amwnted to £72,978 12023.. £87,468). At the year end the charity had É22,666 IZ023'. £40,162) in unrestricted re5erve5, of which £10,423 120Z3'. £27,047) were free reserves. While we continue w have funded projects ihat enable us to provide ihe services we do, we must increase our fundraising efforts ￿ ensure we have a robust baseline of unrestricted funding. This Ydll enable the chanly to become more adaptable in an increasingly challenging and competitive funding enwronment. We have comrnenced the process of e5tabli5hin8 a reserve to ensure the financial stability of the organisation and ￿11 conrinue to develop this over the next financial year. Bookkeeping has been tnoved in-house, which ha5 enabled us to gain a better daily overwew of the finances and ensure that spending is focused on the prioiities of the charity. greater em&thasTs on cash flow managemeni wll be necessary in the future, as larse funding pots rhat typically smooth out cash flow cannot be relied upon. The charity is in a sound financial position, and with a greater focus on the above rnea5ures, we can continue to grow and support ihe communities we work wilh. ReseThes policy It is the charitys aim to hold a minitnum of 9 tnonLh5 running costs in fFee reserves. Going concern The Truste￿ have considered the future of the organi5ation in light of the current econotllic pre55ure5 in the UK and feel satisfied that the income will nol be adversely affecied, however if it were, savings in expenditure can be made in the short to medium term. Due to these factors. the Trustees believe the organi5ation 15 a going concem for the fOr￿eeable future of at least twelve ffK>nths from date of signing Ihe5e financial staiements. FUTURE PLANS The Charitable Incorporated Organi5ation plan5 to Contin￿ it5 ex15ting acliwties and explore other opportuniLie5 to develop. STRucfuRE, GOVERNANCE AND hiANAGEMENT Governing document The organisation is a Charitable Incorporaled Organi5ation ICIOI, Incorporated on 4 April 2018. The charity was e5tabli5hed under a constitution which e5tabltshe5 the Ob]￿tiveS and tx)wer5 of the Cloand is governed under its con5tTrtution. Recruitment and appointment of new trustee5 New truslees are recruited by advert15ement and reaching out to networks to be able to recruit to the skills needed wthin the board. The charity follows the charity commissions pr(Kedures for onboarding. Organisational Structure The Trustees meet frequently wth key staff and deal with the administration of the CIO encompassing the strategic sion. financial accountability and risk management. Day to day running of the CIO is undertaken by the key staff. working in conjunction with the Board of Tru5tee5. REFERENCE AND ADMINISTRATIVE D￿AlL5 Registered Charity number 1177809 Principal addre55 10 Comrnercial Road Hereford HRI 2BB Page 3

EfHOS-Extendin the Hand of Su rt a Charitable Incor orated Or an15atTOn ort of the Trustees for the Year Ended 30 A ri12024 Trustees M5 M C Groves E Kirk R Hankins Ichairl C Dan£erfield Ms C Collis IndepÈndÈnt Examiner Lisa Weaver FCCA Thorne Widgery Accountancy Ltd Chartered Accountanls 2 Wyevale Busines5 Park Kings Acre Hereford Herefordshire HR4 7BS 17.02.2025 Approved by order of the board of trustees on and Signed on its behalf by- Ms M C Groves - Trustee Page 4

Inde ndent Examiner's Re rt to the Tru5tee5 of ETHOS-Extendin the Hand of Su Independent examiner's report to the trustees of ￿￿Os-Extending the Hand of Support I report to the charily Iru5lee5 on my exatnination of the accounts ol ETHOS-Exlending the Hand of Suppori Ithe Trust) for the year ended 30 April 2024. Re5Pgn5ibilitie5 and basis of rew)rt As the charity Lru5tees of the Trust you are responsible for the preparation of the account5 in accordance wth the requiretnent5 of the Charities Act 2011 1.the Acl'l. I report in respect of my exarnination of the Trust's account5 carried out under SeCtiC￿ 145 of the Act and in carrying out my examination I have followed all applicable Direction5 given ty the Chanty Comtn15510n under Section 14515llbl of the Act. Independent examiner's statement Since your charitls gross income exceeded £250,CW your examiner rnust be a member of a listed ￿y. I can confirm that l affl qualified lo undertake the examination because l am a member of the Associati(￿ of Chartered Certified Accounlants, which is one of the listed bodie5. I have completed my examination. I confirm that no material matters have cotne to tny attention in connection ￿th tho oxaminalion 8ibing tne cause to believe that in any mat•rial r•5P•Ct: accounting record5 were nol kept in respect of the Trust as required by Section 130 of the Act., or the accounts do not accord wth those records., or the accounts do not comply wqth the applicable requirements concerning the form and content of accounts sei out in the Charities (Accounts and Reports) R¢ulaiions 2008 other than any requirement thai the acCL￿rtts give a tiue and fair view which is not a matter considered as parr of an independent examination. I have no concerns and have coffle acr055 no other matters in connection the examinalion lo which attenlion should be drawn in this report in order io enable a proper under5tandin8 ol the accounts lo be reaihed. Lisa Weaver FCCA Thorne Widgery Accountancy Ltd Chartered Accountants 2 Wyevale Business Park Kings Acre Hereford Herefordshire HR4 7BS Date= Pa8e 5

ETHOS-Ixtendin the Hand of su a Charirable Incor orated Or anisarion Statement of Financial Activities for the Year Ended 30 A ri12024 30.4.24 Total funds 30.4.23 Total funds Unrestricted funth Restricted funds Notes INCOME AND ENt)OwME￿fS FROM Donation5 and legacie5 20,748 20.748 21,924 Charitable artivities Homelessness and poverty support 327,571 327,571 231,674 Other trading actTvilies Investment income 60,143 2,158 60,143 2,158 55,571 Total 83,049 327,571 410.620 309,169 EXPENDITURE ON Charitable activities Homelessn￿S and poverty support 100,544 324,566 425.110 240.643 NET INCOMEIIEXPENDITURE} 117,4951 3,￿5 114.4901 68,526 RECONCILIAMON OF FUNDS Total funds brought forward 40,162 47,306 87,468 18,942 TOTAL FUNDS CARRIED FORWARD 22,667 50,311 72,978 87,468 The notes form part of these financial statements Page 6

ETHOS-Extendin the Hand of Su a Charitable Incor orated Or n15ation Balance Sheet 30 A ri12024 30.4.24 Total fund5 30.4.23 Total fund5 Unrestricted funds Restricted fund5 NoLe5 FIXED ASSETS Tangible assets 12,243 12,243 CURREKf ASSErs Debtor5 Cash at bank and in hand 1,317 19,710 1,317 70,022 327 89,9(X) 50,312 21,027 50,312 71,339 90,227 CREDITORS Arnounts falling dLJe wthin year 110,6041 110,6041 115,874 CURRENT AsS￿s 10,423 50,312 60,735 74,353 TOTAL Asstrs LESS CURRENT LIABILITIES 22,666 50,312 72,978 87,468 ASSETS 22,666 50,312 72,978 87,468 FUNDS Unrestricted funds Restricted funds 22,666 50,312 40,162 47,306 TOTAL FUNDS 72,978 87,468 The financial statetnents were approved by the Board of Tru5tee5 and auth0ri5ed for i55ue ..1.7.fj22025............... and were signed on its behalf by.. on M C Groves - Trustee The notes form part of these financial statements Page 7

HOS-Exlendin the HarTrd of SLI ort a Charitable Incor orated Or ani5ation Nole5 lo the Financial Statetnent5 lor the Year Ended 30 A ril 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial 5tatement5 of the chanly. which is a public ￿nefit entity under FRS 102, have been prepared in accordance wth the Charities SORP IFRS 1021 'ACC￿ni7ng and Reporting by Charities.. StatettEnt of Rec￿￿Mernded Praciice applicable io charities preparing their accounts in accordance ￿th the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 20191., Financial Reportinq 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 thè historical c05l convention. ETHOS - Extending the Hand of Support, Charitable Incorporated Orsanisation meets the definition of a public benefit entity under FRSI02. Going concern The Truslees have considered Ih@ future of the orEanisatTon in light Of thÈ current Ètonornic pressures ItTr the UK and feel sal15fied that the income wll not be adversely affected, however if it were, sawngs in expenditure can be made in the short to N￿diur￿ term. Due to these factor5, the Tru5tee5 believe the organisation 15 a going concern for the foreseeable future of at least twelve mc￿th5 from date of signing these financTral staternentS. Income All income is recogni5ed in the Statement of Financial Actiwtie5 once the charity has entitlement tcl the funds, it is probable that the incotne wll be received and the amount can be mcasurcd rcliably. Expenditure Liabilities are recognised as expenditure as soon as there TS a legal or constructive obligation comrnitting the charity to that expenditure, it is prcbable that a transler of economic benefirs wll be required in settlement and the arnount of the obligation can be rneasured reliably. Exponditure 15 accounted for on an accruals basts nd has been c5assified under headings that agsregare all cost related to the caie£ory. Where costs cannot t directly attributed to particular headings they have been all￿ated to activities on a basis consistent ￿th the use of re50urce5. Tangible fixed a55el5 Depreciation is provided at the following annual rates in order to write off each asset over it5 estitnated useful Fixture5 and fittings Motor vehicle5 Cotnputer equipment 25% on c05t 25% on c05t 25% on cost Indiwdual fixed a55et5 C05ting £1,000 or more are capita115ed at C05t. Taxation The charity is exempt from tax on its charitable activities. Fund accounting Unre5lricted ILJnd5 can be used in accordance with the charitable objectives at the discietion of the Irustee5. Restricted fund5 can Only be used for particular restricted wrposes wthin the objects of the charity. Restrittions an5e when specified by the donor or when funds are ra15ed lor particular restncted purp05e5. Further explanalTOn of the nature and pUr￿Se of each fund is included in the note5 to the financial Statements. Hire purchase and leasing commitments Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease. Page 8 continued...

ETHOS-Extendin a Chantable Incor the Hand of Su rated Or ani5ation Notes to the Financial Statements continued for the Year Ended 30 A nl 2024 ACCOUNTING POLICIES - continued Pension costs and other post-retirement bÈnèfits The charity operates a defined contribution pension Scheme. Contribution5 payable to the charity's tEn510n scherne are charged io the Statement of Financial Activitie5 in the peri(KJ to which they relate. Donated servicès or facilitiés Donated seThqces or facilitie5 are included in incoming resourc￿ when the benefit ro Ihe charity is reasonably quantifiable and measurable. They are valued by the IrLJStees ai the amount the charity would have been willing to pay for the serwces or facilities on the open tnarket. Debtor5 Trade and other debrors are recognised at the serrlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any Irade discounts due. Cash at bank and in hand Cash at bank and cash in hand includes cash and short term highly liquid investments vllth a short maturiiy of three months or le55 frotll the date of acquisition or opening of the dewsit or similar account. Creditors and pro￿S1OnS Credit(Ks and prolqsions ale recognised where the charity ha5 a present obligalion resulting from a pasl event that wll probably result in the transfer of funds to a third party and the amount due t0 settle the obligatic can be measured or estimated reliably. Creditors and provisions are normally recognised at their settletnent 3munt after allowing for any trade discounts due. OTHER TRADING ACMVITIES 30.4.24 30.4.23 Cafe sales Larder contribution5 Rent received 22,943 21,575 15,625 23,611 18,990 12.970 60,143 55,571 INVESTME1￿ INCOME 30.4.24 30.4.23 Deposit account interest 2,158 TRUSTEES, REMUNERATION AND BENEFITS 30.4.24 30.4.23 Trustees. salaries Trustee5 50cial Security TrusLees' pensions paid 38,660 4,080 973 38,5CQ 4,058 968 43,713 43,526 Tru5lee, M5 Al Groves, received retnuneraliop. +rom the chanty for their managernent of projects during the year. No other triJ5tee5 received any ietnL1nerati(￿. Paqe 9 continued...

trHOS-Extendin the Hènd of Su a Charritable Incor orated Or nisation Notes to the Financial Staterrents continued for the Year Ended 30 A nl 2024 TRUSTEES, REMUNEPATION AND BENEFITS - contlnued Trustees, expenses During the year the charity reimbursed expen5e5 of £65 12023.. 16151 to one 12023.. one) trustee's for items purchased on the charitys behalf. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACMVITIES Unrestricted fun Restricted funds Total fund5 INCOME AND ENDOWMENTS FROM Donaticns and legacies 21,924 21,924 Charitable activities Homelessness and wverty sUP￿rt 231,674 231,674 Other trading actiwties 55,571 55,571 Total 77,495 231,674 309,169 EXPENDITURE ON Charitable actTVitie5 Hofflele55ne55 and tK)verty 5UPtK>rt 53,275 187,368 240,643 INCOME 24,220 44,306 68,526 RECONCILIATION OF FUNDS Total funds brought forward 15,942 18,942 TOTAL FUNDS CARRIED FORWARD 40,162 47,306 87,468 TANGIBLE FIXED AssErs Fixtures and Motor vehicles Computer equipment Tota15 COST At 1 May 2023 Additi(￿5 519 4,994 16,995 958 18,472 4,994 At 30 April 2024 5,513 16,995 958 23,466 DEPRECIATION At 1 May 2023 Charge for year 390 1,377 4,249 4,249 718 240 5,357 5,866 At 30 April 2024 1,767 8.498 958 11,223 BOOK VALUE At 30 April 2024 3.746 8.497 12,243 At 30 April 2023 129 12,746 240 Page 10 continued...

ETHOS-Extendin a Charitable Incor the Hand of Su rated Or nisation Notes to the Financial Siatemenl5 - continued for the Year Ended 30 ril 2024 DEBTORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 30.4.24 30.4.23 Trade debtors 1,317 327 CREDITORS: *MOUNTS FALLING DUE WITHIN ONE YE4R 30.4.24 30.4.23 Trade creditors Taxation and social secunty Other creditor5 5,272 3,432 1,9( 13,375 699 10,604 15,874 MOVEME￿ IN FUNDS Net movement in funds At 30.4.24 At1.5.23 Unre5tricled funds General fund 40,162 117,4961 22,666 Restricted fund5 National Lottery Rank Foundalion Eve50tn Trust B&Q Neighbourly Foundation Herefordshire Couniy Council 13,236 11,640 17,7511 13,236 11,640 25,0(X) 436 32,751 555 14,WO 114,(KK)I 47,306 3,006 50,312 TOTAL FUNDS 87,468 114,4901 72,978 Nei movement in fund5, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted fun General fund 83,049 I1￿,545 117,4961 Restricted funds National Lottery Hereford Community Foundation Rank Foundation The Mutnfoid AletTK>rial Trust Evesom Trust Separ Internati(￿al B&Q Neighbourly Foundation Herefordshire County Council 20,(KO 2,OCO 45,445 16,7641 12,000 133,8051 15,0001 132,7511 110,0(M)I 13,236 11,640 25,000 10,000 17,7511 220,126 1234,1261 114,0001 327,571 1324,5651 TOTAL FUNDS 410,620 1425,1101 114,4901 Page 11 continued...

ETHOS-Extendin the Hand of Su a Charitable Incor rated Or nisation Notes io the Financial Statements continued for the Year Ended 30 A ri12024 MOVEMENT IN FUNDS - continued Cornparatlyes for movement in funds Net rnovement in fund5 At 30.4.23 At1.5.22 Unrestrieted funds General fund 15,942 24,220 40,162 Restricied funds National Lottery Hereford Community Foundation Eve50tn Trust B&Q Neighbourly Foundation Herefordshire County Council 1,￿0 2,mO 11,CKJOI 12,WOI 32,751 555 14,000 32,751 555 14,(X)O 3,OCKI 44,306 47,306 TOTAL FUNDS 18,942 68,526 87,468 Comparative net movement in funds, included In the atove are as follows.. Incorning rey)urces Re50urce5 expended Movement in fund5 Unrestricted fund5 General fund 77,495 153,2751 24.220 Restricted funds National Lottery Hereford Community F￿ndation Rank Foundation Ladau Ltd The Murnford Metnorial Trust Evesom Trust National Grid Separ Internatimal Groundwork UK B&Q Neighbourly FoundatTron Herefordshire County Council 11,tx)01 116,7501 11.1i(K)I 12,IXN)I 14,750 15,138 16,CM)O 15,CKIO 50,(M)O 10,(K)O I16,0￿) I15,0￿) 117,2491 I10,0(￿} 18,0(NJ 15COI 110,OCQ 177,7311 32,751 500 10,555 91,731 555 14,000 231,674 1187,3681 44,306 TufAL FUNDS 309,169 1240,6431 68,526 Page 12 continued...

ETHOS-Extendin the Hand of Su a Charitable Incor orated Or anisation Notes to the FT al Statements - continued foi Ihe Year Ended 30 ri12024 10. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 April 2024. Page13

Thorne Widgery Accountancy Ltd 2 Wyevale Business Park Kings Acre Hereford HR4 7BS

Dear Sirs

The following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the year ended 30 April 2023. These enquiries have included inspection of supporting documentation where appropriate and are sufficient to satisfy ourselves that we can make each of the following representations. All representations are made to the best of our knowledge and belief.

General

1. We acknowledge that the work performed by you is substantially less in scope than an audit performed in accordance with International Standards on Auditing (UK) and that you do not express an audit opinion.

2. We confirm that the charity was entitled to exemption under section 144 of the Charities Act 2011 the requirement to have its financial statements for the financial year ended 30 April 2023 audited.

3. We have fulfilled our responsibilities as trustees as set out in the terms of your engagement letter, under the Charities Act 2011 for preparing financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), for being satisfied that they give a true and fair view and for making accurate representations to you.

4. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records.

5. All the accounting records have been made available to you for the purpose of your independent examination. We have provided you with unrestricted access to all appropriate persons within the charity, and with all other records and related information requested, including minutes of all management and trustee meetings and correspondence with The Charity Commission.

6. The financial statements are free of material misstatements, including omissions.

7. The effects of uncorrected misstatements are immaterial both individually and in total.

Assets and liabilities

1. The charity has satisfactory title to all assets and there are no liens or encumbrances on the charity’s assets, except for those that are disclosed in the notes to the financial statements.

2. All actual liabilities, contingent liabilities and guarantees given to third parties have been recorded or disclosed as appropriate.

3. We have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

Accounting estimates

1. The methods, data and significant assumptions used by us in making accounting estimates, and their related disclosures, are appropriate to achieve recognition, measurement and disclosure that is reasonable in the context of the applicable financial reporting framework.

Legal claims

1. We have disclosed to you all claims in connection with litigation that have been, or are expected to be, received and such matters, as appropriate, have been properly accounted for and disclosed in the financial statements.

Laws and regulations

1. We have disclosed to you all known instances of non-compliance or suspected non-compliance with laws and regulations whose effects should be considered when preparing the financial statements.

Related parties

1. Related party relationships and transactions have been appropriately accounted for and disclosed in the financial statements. We have disclosed to you all relevant information concerning such relationships and transactions and are not aware of any other matters which require disclosure in order to comply with legislative and accounting standards requirements.

Subsequent events

1. All events subsequent to the date of the financial statements which require adjustment or disclosure have been properly accounted for and disclosed.

Going concern

1. We believe that the charity's financial statements should be prepared on a going concern basis on the grounds that current and future sources of funding or support will be more than adequate for the charity's needs. We have considered a period of twelve months from the date of approval of the financial statements. We believe that no further disclosures relating to the charity's ability to continue as a going concern need to be made in the financial statements.

Grants and donations

1. All grants, donations and other income, the receipt of which is subject to specific terms or conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such income.

Yours faithfully

.......................................................................................................................... Signed on behalf of the board of trustees of ETHOS – Extending the Hand of Support CIO