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2024-03-31-accounts

Charity number: 1180417

Warming Up The Homeless

Report of the Trustees and Unaudited Financial Statements

For the year ended 31 March 2024

Warming Up The Homeless Contents Page For the year ended 31 March 2024

Report of the Trustees 1 to 3
Independent Examiner's Report to the Trustees 4
Statement of Financial Activities 5
Statement of Financial Position 6
Statement ofCashflow 7
Notes to the Financial Statements 8to 18

Warming Up The Homeless Report of the Trustees For the year ended 31 March 2024

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 31 March 2024. 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 the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The charity's objects are the relief of poverty within the homeless communities of our charity reach.

The main objectives are offering many support services often coupled with statutory services such as:

Statement on public benefit

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

Social investments

No policy as yet as no social investments for the foreseeable future.

Grantmaking

All policies updated yearly.

All policies updated and new policies added this;

Volunteers

All volunteers are trained in safeguarding, professional boundaries and 2024 proved the need to introduce Frontline First Aid and Health and Safety training for all staff and volunteers. These courses are mandatory.

100% attendance from all volunteers apart from those who have been with the charity for under 3 weeks.

Volunteers have created an arts and crafts club for Mental Health at our Hastings Homeless Support Centre

Volunteers have set up a second satellite food bank. One is at the Rother Homeless Support Centre and the second is at Hastings Homeless Support Centre.

Volunteers have established a cooking club at the Hastings Homeless Support Centre, teaching the homeless community how to cook healthy meals.

Volunteers run Homestart scheme proving second hand and new white goods, furniture, kitchen essentials, towels, bedding and beds to those who have moved on from rough sleeping and are now in unfurnished emergency or temporary accommodation.

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Warming Up The Homeless Report of the Trustees Continued For the year ended 31 March 2024

ACHIEVEMENTS AND PERFORMANCE

Significant activities

The charity has..

The needs of homeless people have grown and we have collaborated with a local third sector agency to provide bereavement counselling to our clients. Hastings Borough Council now commission the charity to provide emergency accommodation at the Hastings Homeless Support Centre during Severe Weather Emergency Protocol ( SWEP). HBC use the Hastings Centre as a host venue with a view to provide rough sleepers who have attended SWEP, accomodation.

Collaborated with the the local NHS via Primary Care Networks across our charity reach to provide

Achievements against objectives

The charity set out to open a Hastings Homeless Support Centre. This is a structured day centre exclusively for the homeless community for three hot meals a day, shower and laundry facilities and as a host venue to many statutory and third sector agencies they will need in their homeless journey.

The charity has initiated two income and strategy consultants in a bid to give the charity extra power for income during 2025.

FINANCIAL REVIEW

Not as robust as in previous years. Income will increase in 2025 due to extra income consultants who fundraise for the charity. A Crowd funding drive will be implemented in February 2025 to ensure cash flow remains stable during the first quarter of the year which is typically very quiet with income from the retail side of the charity and from grants.

Reserves

Reserves are held to maintain core running activities of the charity. At the year end the Charity had £53,031 unrestricted funds and £89,839 restricted funds.

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Warming Up The Homeless Report of the Trustees Continued For the year ended 31 March 2024

Going concern

Cost of living crisis. The charity is having to support more people each year, with the cost of living crisis.

The principal risks facing the charity is the cost of living increases and the increase of homeless individuals accessing assistance from our many support pathways.

The charity's principal sources of funds (including any fundraising) are:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is a charitable incorporated organisation. charity was established under a deed dated 23rd October 2018. Objects and Powers of the charitable incorporated organisation are governed under its deed dated 23rd October 2018.

The charity's organisational structure and wider network are as follows; The Charity works with;

Recruitment and appointment of trustees

Trustees are currently 2 with 1 on boarding and joining in March 25. 2 other vacancies are circulated within networks and have 5 interested so far. We will be at full capacity by March 2025.

All police's have been updated and will be provided to each new trustee as part of the onboarding schedule.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Warming Up The Homeless Charity registration number 1180417 Principal address 48 Devonshire Road Bexhill-On-Sea East Sussex TN40 1AX

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Independent examiner

Julian Wootten Ashan Jeeawon Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG

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Warming Up The Homeless Report of the Trustees Continued For the year ended 31 March 2024

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 28 January 2025 Ashan Jeeawon

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Warming Up The Homeless Independent Examiners Report to the Trustees For the year ended 31 March 2024

I report to the trustees on my examination of the accounts of the charity for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiners statement

Since the Charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination by virtue of my membership of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or

  2. 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.

Caroline Clarke ACA 66 High Street Lewes East Sussex BN7 1XG

2 9 January 2025

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Warming Up The Homeless Statement of Financial Activities For the year ended 31 March 2024

Notes Unrestricted Restricted 2024 2023
funds funds
£ £ £ £
Income and endowments from:
Donations and legacies 2 151,508 151,596 303,104 204,184
Charitable activities 3 1,006 - 1,006 1,099
Other trading activites 4 208,178 - 208,178 203,462
Other income 5 7,500 4,739 12,239 -
Total 368,192 156,335 524,527 408,745
Expenditure on:
Raising funds 6/7 (210,815) - (210,815) (261,150)
Charitable activities 8/9 (223,584) (110,207) (333,791) (166,026)
Total (434,399) (110,207) (544,606) (427,176)
Net income/expenditure (66,207) 46,128 (20,079) (18,431)
Reconciliation of funds
Total funds brought forward 119,237 43,712 162,949 181,380
Total funds carried forward 53,030 89,840 142,870 162,949

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Warming Up The Homeless Statement of Financial Position As at 31 March 2024

Notes 2024 2023
£ £
Fixed assets
Tangible assets 15 20,163 17,851
20,163 17,851
Current assets
Debtors 16 13,384 14,052
Cash at bank and in hand 119,110 141,717
132,494 155,769
Creditors: amounts falling due within one year 17 (9,787) (10,671)
Net current assets 122,707 145,098
Total assets less current liabilities 142,870 162,949
Net assets 142,870 162,949
The funds of the charity
Restricted income funds 18 89,840 43,712
Unrestricted income funds 18 53,030 119,237
Total funds 142,870 162,949

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Ashan Jeeawon Trustee

28 January 2025

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Warming Up The Homeless

Cashflow Statement

For the period ended 31 March 2024

Cash flow from operating activities
Cash generated from operations
Dividends, interest and rent from investments
Purchase of tangible assets
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Cash generated from operations
Net movement in funds
Adjustments for:
Depreciation and amortisation of fixed assets
Dividends, interest and rent from investments
Movement in working capital
(Increase)/decrease in debtors
Increase/(Decrease) in creditors
Cash generated from operations		 (15,255)
-
(7,352)
(7,352)
(22,607)
141,717
119,110
(20,079)
5,040
-
668
(884)
(15,255)
2024		 (22,611)
-
-
-
(207)
-
(22,818)
164,535
141,717
(18,431)
3,163
-
(7,160)
(183)
(22,611)
2023		 (22,611)
-
-
-
(207)
-
(22,818)
164,535
141,717
(18,431)
3,163
-
(7,160)
(183)
(22,611)
2023
(22,818)
164,535
141,717
(18,431)
3,163
-
(7,160)
(183)
(22,611)

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Warming Up The Homeless Notes to the Financial Statements For the year ended 31 March 2024

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and 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 (FRS 102), and the Charities Act 2011.

Warming Up The Homeless meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Going concern

The financial statements are prepared, on a going concern basis, under the historical cost convention.

Funds

The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.

Designated funds comprise of unrestricted funds that have been set aside by the Trustees for particular purposes.

Restricted funds have been provided to the charity for particular purposes, and it is the policy of the board of trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.

There is no formal policy of transfer between funds or on the allocation of funds to designated funds, other than that described above

Incoming resources

All incoming resources are included in the statement of financial activities when the Charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Resources expended

Liabilities are recognised as resources expended when there is a legal or constructive obligation committing the Charity to the expenditure:

Cost of generating funds comprise the costs associated with trading for fundraising purposes.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and the cost of attracting voluntary income. It includes both costs that can be allocated directly to such activities and those of an indirect nature to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity.

Taxation

As a registered charity, the company is exempt from income and corporation tax to the extent that its income and gains are applicable to charitable purposes only.

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor vehicles 20% Reducing balance Fixtures and fittings 20% Reducing balance

2. Income from donations and legacies

Donations received
Grants received		 2023
2024
Restricted
funds
Unrestricted
funds
£
£
£
£
77,478
119,161
403
118,758
126,706
183,943
151,193
32,750
204,184
303,104
151,596
151,508

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

Analysis of grants received

Beatrice Laing Trust
Bexhill Trust
Brian Mitchell - Charitable Trust
Chalk Cliff Trust
East Sussex County Council
Ernest Kleinwort Charitable Trust
Garfield Weston Foundation
Hastings Direct Community Fund
Hendy Foundation
Hubbub Foundation
Isabel Blackman Foundation
Lewes District Council
LLoyds Bank Foundation
National Lottery Community Foundation
NFU Mutual Agency Giving Fund
Other Grants
Sussex Community Foundation
The Albert Hunt Trust
The Barratt Foundation
The Hobson Charity
The Homity Trust
The Julia and Hans Rausing Trust
The Lawson Trust
The Lawson Trust
The Neighbourly Foundation
3. Income from charitable activities
Unrestricted funds
Welfare of the homeless
Sponsorships and social
lotteries		 2024
£
2,500
750
2,000
-
39,423
6,000
15,000
3,597
-
570
2,500
-
25,000
69,304
-
-
-
7,000
1,500
2,300
1,000
-
-
5,000
500
183,944
2024
£
1,006		 2023
£
-
-
-
5,000
20,414
-
-
7,659
4,800
-
-
5,000
27,250
-
3,190
17,393
18,000
-
-
-
-
13,000
5,000
-
-
126,706
2023
£
1,099

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

4. Income earned from other activities

Unrestricted funds
Shop income
ther income
Other income		 Unrestricted
funds
£
7,500
7,500		 Restricted
funds
£
4,739
4,739		 2024
£
208,178
208,178
2024
£
12,239
12,239		 2023
£
203,462
203,462
2023
£
-
-

5. Other income

6. Expenditure on generating donations and legacies

xpenditure on generating donations and legacies
Unrestricted funds
Donations
xpenditure on other trading activities
Unrestricted funds
Shop costs
osts of charitable activities by fund type
Welfare of the homeless
Support costs		 Unrestricted
funds
£
142,436
81,148
223,584		 Restricted
funds
£
109,789
418
110,207		 2024
£
17,556
17,556
2024
£
193,259
193,259
2024
£
252,225
81,566
333,791		 2023
£
9,747
9,747
2023
£
251,403
251,403
2023
£
100,968
65,058
166,026

7. Expenditure on other trading activities

8. Costs of charitable activities by fund type

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

9. Costs of charitable activities by activity type

Support
costs
Activities
undertaken
directly
£
£
Support costs
Welfare of the homeless
81,566
252,225
Analysis of support costs
Welfare of the homeless
Management
Bookkeeping
IT and Subscriptions
Insurance
Stationery and postage
Telephone
Sundry
Governance costs		 2024
£
333,791
2024
£
42,574
5,826
1,835
5,085
4,243
4,773
6,097
11,133
81,566		 2023
£
166,026
2023
£
26,501
4,999
3,992
7,992
3,198
3,847
2,275
12,254
65,058

10. Analysis of support costs

11. Net income/(expenditure) for the year

This is stated after charging/(crediting):

2024 2023
£ £
Depreciation of owned fixed assets 5,040 4,522
Accountancy fees 1,200 1,200
Staff pension contributions 2,958 3,343
(Gain)/Loss on disposal of tangible fixed assets - 946

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

12. Staff costs and emoluments

Total staff costs for the year ended 31 March 2024 were:

Total staff costs for the year ended 31 March 2024 were:
2024 2023
£ £
Salaries and wages 211,372 186,753
Pension costs 2,958 3,343
214,330 190,096

No employee earned more than £60,000 during the year (2023:nil)

The total employee benefits of the key management personnel of the charity were £89,433.

Staff 2024
17
17		 2023
10
10

13. Trustee remuneration and related party transactions

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023:£nil).

No charity trustee received payment for professional or other services supplied to the charity (2023:£nil). The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2023:£nil).

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs totalling £nil (2023:£nil).

There are no related party transactions to disclose for 2024 (2023:none).

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

14. Comparative for the Statement of Financial Activities

Income and endowments from:
Donations and legacies
Charitable activities
Other trading activites
Total
Expenditure on:
Raising funds
Charitable activities
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Unrestricted
funds
£
108,313
1,099
203,462
312,874
(195,125)
(113,867)
(308,992)
3,882
115,355
119,237		 Restricted
funds
£
95,871
-
-
95,871
(66,025)
(52,159)
(118,184)
(22,313)
66,025
43,712		 2023
£
204,184
1,099
203,462
408,745
(261,150)
(166,026)
(427,176)
(18,431)
181,380
162,949

15. Tangible fixed assets

Cost or valuation
At 01 April 2023
Additions
At 31 March 2024
Depreciation
At 01 April 2023
Charge for year
At 31 March 2024
Net book values
At 31 March 2024
At 31 March 2023		 Fixtures and
fittings
£
28,772
7,352
36,124
10,921
5,040
15,961
20,163
17,851

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

16. Debtors

Amounts due within one year:
Trade debtors
Prepayments and accrued income
Other debtors		 2024
2023
£
£
676
1,980
10,580
7,542
2,128
4,530
13,384
14,052

17. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
2024 2023
£ £
Trade creditors 3,088 3,304
Other creditors 5,198 6,366
Accruals and deferred income 1,501 1,001
9,787 10,671

18. Movement in funds

Unrestricted Funds

Unrestricted Funds
Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
General
General 119,237 368,192 (434,399) 53,030
119,237 368,192 (434,399) 53,030
Unrestricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2022 resources resources 31/03/2023
£ £ £ £
General
General 115,355 312,874 (308,992) 119,237
115,355 312,874 (308,992) 119,237

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

Purpose of unrestricted Funds

General

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted Funds

Balance at Incoming Outgoing Balance at
01/04/2023 resources resources 31/03/2024
£ £ £ £
Restricted funds 43,712 156,335 (110,207) 89,840
43,712 156,335 (110,207) 89,840
Restricted Funds - Previous year
Balance at Incoming Outgoing Balance at
01/04/2022 resources resources 31/03/2023
£ £ £ £
Restricted funds 66,025 95,871 (118,184) 43,712
66,025 95,871 (118,184) 43,712

Purpose of restricted funds

Restricted funds

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

19. Analysis of net assets between funds

Tangible Net current Net Assets
fixed assets assets /
(liabilities)
£ £ £
Unrestricted funds
General
General 18,490 34,541 53,031
Restricted funds
Restricted funds 1,673 88,166 89,839
20,163 122,707 142,870

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Warming Up The Homeless Notes to the Financial Statements Continued For the year ended 31 March 2024

Previous year

Previous year
Unrestricted funds
General
General
Restricted funds
Restricted funds		 Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
15,760
103,477
119,237
2,091
41,621
43,712
17,851
145,098
162,949

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