Charity registration number.. 1180417 WARMING UP THE HOMELESS TRUSTEES. REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Warmlng Up The Homeless Contents Page Trustees, Report Independent Examiner's Report Statement of Flnancial Activitles Comparative Statement of Financial Activities statement of Financial Position Statement of Cash Flows Notes to the Staternent of Cash Flows io Notes to the Financial Statements Warmlng Up The Homeless Trustees. Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Alms and ObJertlve$ Objectives and aims The charity's purpose is to address poverty to bring relief within the homeless communities across our charity reach and offer wrap around support alongside housing. The rnain objectives are offering wrap around support services often coupled with statutory services including local authoritie5,' Satellite foodbonks Homest3rt scheme Digital inclusion schetne Voucher scheme Drop in centre facilities Bank account scheme IVP scheme Homeless a55e55rnent Ment81 health assessment Physical health assessment Recovery services Substance misuse assessment Fuel poverty Scheme Facing homelessness advlce and assessment Winter Night Shelter provision SWEP pmvision Public Benefit The trustees have considered the Charity Cornmision's guidance on public benefit. including the guidance 'public benefit.. running a charity IPB21'. The trustees confirm that they have complied with the requirements of Sertion 17 of the Charities Act 2011 to have due regard to the Charity Commi55iOn's guidance on public benefit. Grant Maklng All policies are updated ye3rly. New policies added this year.. Winter Night Shelter policy Young Persons Winter Night Shelter SWEP safegu3rding policy Volunteers All volunteers must train in Safeguarding Professional boundaries Fmnt line first aid Volunteers created a Men's hour and a women's hour to promote health mental health Volunteers created Bingo time for guests at the Hastings centre Volunteers run our Homestart scheme Volunteers make fresh sandwiches every day for outreach Volunteers cook food for distrlbution on outreach Achievements and Performance Page I Warmlng Up The Homeless Trustees. Report {continued} For The Year Ended 31 March 2025 Main Achievements The charity ha5 Worked alongside other agencies to provide housing for 254 homeless personnel. Provided furniture and white goods to 428 people moving from rough sleeping to housing. Assisted 98 people io flnd employment Provided 50,000 food parcels for those in temporary and emergency accommodation A55iSted opening 196 bank account5 for those who don't have the ID to open one Provided recovery services to 42 people formerly In addiction Provided clothing to 2,268 families and individuals Introduced Streetvet to our homeless Communlties Current figures for our satellite food banks has risen and now pmviding over $50 food parcels a week Achlevements agalnst objectlves set The Ha5ting5 centre continues to grow as to the needs of the homele55 cornmunities with the rise of profes5iona15 Using the centre as a host venue. Performance of fundraising activities against objectives set The charity continuously initiates income and strategies in a bid to continue good cash flow in 2025/26 and cover all new services and artivities. Financial Review Financial Position The financail position is slightly MO￿ robust than in previous years and has inC￿aSed due to the inclusion of strategy and Income consultant working with the charity. Reserves Policy Reserves are held to m3intaln core running 3Ctivities of the charity. At the year end the Charity had £36,095 12024=£53.0301 unrestricted funds and £67,895 12024..£89,8401 restricted funds. Golng Concern The prlnclp81 risks faclng the charity Is the cost of Ilvlng Increases and lack of sultable funding opportunities. The charity's principal sources of funds (including any fundraising) are.. Home fundraising Public donations Local businesses Local Authority Structure Governance and Management Governing Document The charity Is a charitable incorporated organlsation. charlty was established under a deed dated 23rd October 2018. Objects and Powers of the charitable Incorporated organisation a￿ governed under Its deed dated 23rd October 2018. The charity's organisational structure and wider network are as follows,. The Charity work5 Wlth., All local authoritie5 acr055 our charity reach VCSE Alliance Southdown Housing BASE Shelter Issup RSI Trustee Selertlon Methods All policies have been updated in accordance to p13n. Each new trustee is given an onboarding pack. Page 2 Warmlng Up The Homeless Trustees. Report {continued} For The Year Ended 31 March 2025 Reference and Administrative Details Tru5tee5 Mr Ashan leeawon Ms Lynn Brailsford lappointed 12102120251 Mr Julian Wootien Mr Abul Azard (appointed 19/05120251 Mr Stephen Lochan-Grimer lappointed 26106120251 Charlty Number 1180417 Principal Address 48 Devonshire Road Bexhill-on-sea East Su55ex TN40 IAX Independent Examiner Carolne Clarke Clarke + Wells Ground Floor 66 High Street Lewes East Sussex BN7 IXG Page 3 Warmlng Up The Homeless Trustees. Report {continued} For The Year Ended 31 March 2025 The trustees, report was approved by the board of trustees and signed on its behalf by.. J.Wootten Mr Ashan Jeeawon Mr Julian Wootten Trustee 28th January 2026 Trustee Page 4 Warmlng Up The Homeless Independent Examiner's Report to the Trustees of Warming Up The Homeless For The Year Ended 31 March 2025 I report to the trustees on my examination of the accounts of Warming Up The Homeless (the Trustl for the year ended 31 March 2025. Responslbllltles and Basls of Report As the charity trustees of the Trust you are responsible for the preparation of the account5 in accordance with the requirements of the Charities Act 2011 I-the Act"). I report in respert of my examination of the Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Cornmission under section 14515llbl of the Act. Independent Examiner's Statement Since the Trust's gross incorne exceeded £250,000 your examiner must be a mernber of a body listed in section 145 of the 2011 Act. I confirm that I am Qualified to undertake the exarnination because I am a member of The Institute of Chartered Accountants in England and Wales, which Is one of the listed bodies. I have completed my exarnination. I confirm that no material tnatters have come to tlly attention in connection with the examinatlon giving me cause to belleve that in any materlal respect.. l. accounting records were not kept in respect of the Trust as ￿quIred 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 opplicable require￿entS concerning the forrn and contents of account5 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 rnatter considered as part of an independent examination. I have no concerns and have cotne across no other matters in connection with the examination to which attention should be dnwn In this report In order to enable a proper understanding of the accounts to be reached. Carolne Clarke 28th 13nuary 2026 Clarke + Wells Ground Floor 66 High Street Lewes East Sussex BN7 IXG Page 5 Warmlng Up The Homeless statement of Financial Activities For The Year Ended 31 March 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading activities other 134,017 248,056 159.743 293.760 248,056 303.104 209.184 12,239 382,073 159,743 541,816 524,527 EXPENDITURE ON: Raising funds Charitable activities.. Welfare of the homeless 1146,0751 182.8331 1228,9081 1210.8151 1252,9331 198,8551 1351,7881 1333,7911 1399,0081 1181,6881 1580,6961 1544,6061 NET EXPENDITURE 116,9351 121.9451 138.8801 120.0791 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward IL6,9351 121,9451 138,8801 120,0791 53,030 89.840 142,870 162.949 TOTAL FUNDS CARRIED FORWARD 15 36,095 67,895 103,990 142,870 The notes on pages 10 to 17 form part of these financial statements. Page 6 Warmlng Up The Homeless Comparative Statement of Financial Activities For The Year Ended 31 March 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Note$ INCOME AND ENDOWMENTS FROM: Donations and legacies Other trading activities other 151,508 209,184 7,500 151.596 303.104 209.184 12,239 4,739 368,192 156,335 524,527 EXPENDITURE ON: Raising funds Charitable activities.. Welfare of the homeless 1210.8151 1210.8151 1223,5841 1110,2071 1333,7911 1434,3991 1110,2071 1544,6061 NET EXPENDITURE 166,2071 46.128 120.0791 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward 166,207) 46,128 120,0791 119,237 43,712 162.949 TOTAL FUNDS CARRIED FORWARD 15 53,030 89,840 142,870 The notes on pages 10 to 17 form part of these financial statements. Page 7 Warmlng Up The Homeless statement of Financial Position As At 31 March 2025 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Total funds Notes FIXED ASSETS Tangible Assets li 14,791 1.339 16.130 20.163 14,791 1.339 16.130 20.163 CURRENT ASSETS Debtors C3sh at bank and in hand 12 13,114 33,369 13,114 99,925 13,384 119,110 66,556 46,483 66.556 113,039 132.494 Creditors: Amount5 Falling Due Within One Year 13 125,1791 125,1791 19,7871 NET CURRENT ASSETS (LIABILITIES) 21,304 66.556 87,860 122.707 TOTAL A$S￿s LESS CURRENT LIABILITIES 36,095 67,895 103,990 142,870 NET ASSETS 36,095 67,895 103,990 142,870 FUNDS OF THE CHARITY Restrlcted Funds Unrestritted Funds 67,895 36,095 89,840 53,030 TOTAL FUNDS 15 103,990 142,870 On behalf of the board J.Wootten Mr Ashan Jeeawon Mr Julian Wootten Trustee 28th january 2026 Trustee .&ni6]2.4358GMn The notes on pages 10 to 17 form part of these financial statements. Page 8 Warmlng Up The Homeless statement of Cash Flows For The Year Ended 31 March 2025 2025 2024 Notes Cash flows from operating activitie5 Net cash used in operations 119,1851 115,2551 Net cash used in operating activities 119,1851 115,2551 Cash flows from investing activities Purchase of tangible a55et5 17,3521 Dec￿age in cash and cash equivalents C3sh and cash equivalents at beginning of year 119,1851 119,110 122.6071 141.717 Cash and cash equivalents at end of year 99,925 119.110 Page 9 Warmlng Up The Homeless Notes to the Statement of Cash Flows For The Year Ended 31 March 2025 Reconciliation of expenditure to cash used in operations 2025 2024 Net expenditure Adjustments for.. Depreciation of tangible a55ets Movements working capital.- Decrease in trade and other debtors 138,8801 120,0791 4,033 5,040 270 668 Increase/ldecreasel in trade and other creditors 15,392 18841 Net cash used in operations 119,1851 115,2551 2. Cash and cash equlvalents Cash and cash equlvalents, as stated In the Statement of Cash Hows, relates to the followlng Items In the B313nce Sheet.. 2025 2024 Cash at bank and in hand 99,925 119,ILO 3. Analy$l$ of Changes In net fvnd$ As at l April Cash flows 2024 Asat31 March 2025 sh at bank and in hand 119,110 119,1851 99,925 Page 10 Warmlng Up The Homeless Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information Warming Up The Homeless is a charitable incorporated organisation registered with the Charity C0￿mISSion, registered ch3rity number 1180417. The principal address Is 48 Devonshire Road, Bexhill-on-sea, East Sussex, TN40 IAX. 2. Accountlng Pollcles 2.1. Basis of Preparation of Financial Statements The financial statements have been prepared in accordance with the Charities SORP IFRS 1021 "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 IFRS 1021 (effective I January 20191. Financial Reporting Standard 102 "The Financial Reporting Stsndard applicable in the UK and Republic of Ireland 2nd the Charities Act 2011. The charity is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources All incomlng resources are included In the statement of financial activlties when the Chariiy 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 donatlons are recognised on re¢elpt. other donations are recognlsed once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable In ￿latIoN to donations received under Gift Aid or deeds of covenant is recogni5ed at the tirne of the donation. Legacies are recognised on receipt or otherwlse If the charltr has been notified of an Impendlng distrlbution, the amount is known, and receipt Is expected. If the amount is not known, the legacy Is treated as a contingent asset. 2.3. Resour¢e$ Expended Liabilities are recognised as resources expended when there is a legal or construrtive obligation committing the Charity to the expenditure.. Cost of generating funds cornprise 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 att￿ctIng voluntary income. It Includes both costs that can be allocated direcdy to such activities and those of an indirect nature to SUPPOrt thern. Governance costs include those costs associated with meeting the constitutional and statutory requiretnents of the charity. 2.4. Tanglble Flxed Assets and Depreclatlon Tangible fixed a55et5 are measured at Cost le55 accumulated depreciation and any accutnulated irnpairnient losse5. Dep￿tiaLl0n is provided at rates calculated to write off the cost of the fixed assets, less their estimated resldual value, over their expected useful lives on the following bases.. Motor Vehicles Fixtures & Fitting5 20010 Reducing balance 200kn Reducing balance 2.5. Cash and Cash Equivalents Cash and cash equivalent5 are basic financial a55ets and include cash in hand and dep051ts held at call with banks, other short-term highly liquid Investments that mature in no more than three months from the date of acqulsltlon and are readily convertible to a known arnount of cash with insignificant risk of change in value. and bank overdrafts. 2.6. Taxation The charity is exempt fmm tax as all its income is charitable and applied For charitable purposes. 3. Income from Donatlons and Legacles Page 11 Warmlng Up The Homeless Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2025 Unrestrlcted Restrlcted Total funds funds funds Donations and gifts Grants 98,725 35,292 98.725 195,035 159.743 134,017 159,743 293,760 2024 Unrestricted Restricted Total funds fund5 funds Oonation5 and gifts Grants 118,758 32,750 403 151,193 119,161 183,943 151,508 151,596 303,104 The followlng grants are Included wlthln the totsl Income from donatlons and legacles above.. 2025 Unrestri¢ted funds Restrirte funds Total funds Beatrice Laing Trust Bexhill Trust Brian Mitchell Charitable Trust East Sussex County Council Ernest Kleinwort Charltable Trust Garfield Weston Foundation Ha5ting5 01￿ct Community Fund Hubbub Foundation Isabel Blackman Foundation LLoyds Bank Foundation National Lottery Community Foundation The Albert Hunt Trust The Bar￿tt Foundation 8,500 8,500 5,000 5,000 15,500 15.500 31,000 The Hobson Charity The Homity Trust The Lawson Trust The Neighbourly Foundation Hasting5 Borough Council Sussex Comrnunity Foundation NHS Engalnd Charities Trust 10,000 10,000 37,630 11,000 10,665 10.000 40.000 2,303 5,000 5,280 18,657 37,630 6,000 10,665 10,000 40.000 2.303 5.000 5,280 13,865 5,000 East Sussex Healthcare NHS Charity Eastbourne Bomugh Council Hastings Voluntary Action Feeding Brltain other Small Grants 4,792 35,292 159,743 195,035 Page 12 Warmlng Up The Homeless Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2024 Unrestrlcted Restrlcted funds funds Total funds Beatrice Laing Trust 8exhill Trust 2,500 2,500 750 750 Brian Mitche11 Charitable Trust East Sussex County Council Ernest Kleinwort Charitable Trust Garfield Weston Foundatlon Hastings Direcr Community Fund Hubbub Foundation Isabel Blackman Foundation LLoyd5 Bank Foundation National Lottery Community Foundation The Albert Hunt Trust The BarThtt Foundation The Hobson Charity The Homity Trust The Lawson Trust The Neighbourly Foundation Hastings Borough Council Sussex Communlty Foundation NHS Engalnd Charities Trust East Sussex Healthca￿ NHS Charity Eastbourne Borough Council Hastings Voluntary Artion Feeding Britain Other Small Grants 2,000 2,000 39.422 6,000 15,000 3,597 570 2,500 25,000 69,304 7,000 1.500 2.300 1.000 5,000 500 39,422 6,000 15,000 3,597 570 2,500 25,000 69,304 7,000 1,500 2,300 1.000 5,000 500 32,750 151,193 183.943 4. Income from Other Trading Activities 2025 2024 Unrestricted Unrestrirted fund$ fund$ Shop income Sponsorships 150cial lotterie5 247,471 585 208,178 1,006 248,056 209,184 Net Income/{Expendlture) The net expenditure Is stated after charyingllcreditingl.. 2025 2024 Oepreciation of tangible fixed a55ets - owned 4,033 5,040 Page 13 Warmlng Up The Homeless Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 6. Analysis of Expenditure 2025 Actlvltles undertaken directly Support costs (see note 71 Totsl Raising funds Welfare of the homeless 228,908 251,584 228,908 351,788 100,204 480,492 100,204 580,696 2024 Actl¥ltles undertaken