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2022-12-31-accounts

Registered Charity No: 1180673 Registered Company No: 11104068 (England & Wales)

HAMMERSLEY HOMES (A Company Limited by Guarantee)

Annual Report and Financial Statements

for the year ended

31 December 2022

HAMMERSLEY HOMES

(A Company Limited by Guarantee)

INDEX TO THE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

Page
Charity Reference and Administrative Details 2
Trustees’ Annual Report
(incorporating Director’s Report)		 3 – 14
Independent Examiners’ Report 15
Statement of Financial Activities
(incorporating Income & Expenditure Account)		 16
Balance Sheet 17
Notes to the Accounts 18 - 24
Detailed Income & Expenditure Account 25

HAMMERSLEY HOMES

(A Company Limited by Guarantee)

CHARITY REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECMEBER 2022

Charity Name:

Charity Name: Hammersley Homes Charity Registration Number: 1180673 Company Registration Number: 11104068 (England & Wales) Registered Office: 242 Leicester Road Markfield Leicester LE67 9RG Operating address: Suite 113, Lymington Town Hall Avenue Road Lymington Hampshire SO41 9ZG Trustees/Directors: The directors of the charitable company are also its trustees for the purpose of charitable law. The trustees who have served during the year and since the year end are as follows: Ms C L Hallett Ms L A Grant J F G North J C Goddard Resigned 21/04/2023 Ms H P Evans Resigned 31/07/2023 Ms S A Gray Appointed 15/02/2022 Mr D A Harrison Appointed 23/01/2023 Dr M J Lewis Appointed 22/04/2023 Ms J Stafford Appointed 16/11/2022 All the Trustees are also members of the charity. Independent Examiners: Stephanie Beeston-Clarke FCCA Beeston-Clarke Accountants Chartered Certified Accountants 242 Leicester Road Markfield Leicester LE67 9RG Bankers: National Westminster Bank Plc 38 High Street Lymington Hampshire SO41 9SY

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HAMMERSLEY HOMES (A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

The trustees present their report and financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity governing document, the Charities Act 2011 and 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 published in October 2019 (second edition).

STRUCTURE, GOVERNANCE AND MANAGEMENT

The organization is a charitable company limited by guarantee, without a share capital. It was incorporated on 8 December 2017 and received charitable status on 13 November 2018. The company’s governing document is the Memorandum and Articles of Association which establish the objects and powers of the charitable company.

In the event of the company being wound up members are required to contribute an amount not exceeding £10 while they are a member or within one year after they cease to be a member.

Appointment and termination of membership is governed by the articles of association of the charity dated 8 December 2017 and amended by special resolution on 15 June 2021, 28 September 2021, and 9 December 2022.

The minimum number of directors/trustees shall be two. There is no maximum.

Recruitment and Appointment of Trustees

Trustees are recruited either through personal recommendation or by advertising on Reach Volunteering. All new Trustees receive a copy of the governing document and undertake Trustee training on their responsibilities.

Risk Management

The Trustees have reviewed the major risks to which the Charity is exposed and systems have been established to mitigate those risks. Significant external risks to income are reviewed every six months to ensure that sufficient funds are in place. Internal risks are reviewed and minimised by the Trustees, by the implementation of procedures.

Data Protection

Our policies and procedures are written to comply with the GDPR regulations, to ensure safe handling and use of personal data, within the organisation, and are updated at least on an annual basis, or more regularly if necessary.

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report)

FOR THE YEAR ENDED 31 DECEMBER 2022

OBJECTIVES AND ACTIVITIES

The principal objectives of the charity continue to be:

The relief of persons suffering from a mental illness by the provision of:

We aim to:

There are too many people in prison having committed crimes due to a psychotic episode, effectively being punished for having an illness; too many revolving door patients on mental health wards; too many aging carers with grown up children still living with them, worrying about what would happen to their loved ones when they die.

By raising awareness of our charity, and our aims, we can implement our plans to provide some solutions to these problems. To do this we are working to raise funds for our project.

OUR VISION, MISSION AND VALUES

Vision Mission Values
To reduce crisis point being
reached, through the provision
offriendship, safety, security
and comfort - FOR LIFEto
vulnerable adults with a history
of enduring mental health
problems – a sector that has, for
decades, been under funded
and ignored by the authorities.		 To provide long-term support
for this vulnerable sector,
through ourOutreach
Programme, Supported
Homes for Life,andDay
Centres –where our clients and
residents can live as
independently as suits them,
but with friendship and ongoing
support		 We arecommittedto providing
support for life for this
vulnerable group
We areresolvedto reduce crisis
point being reached, so those
with mental ill-health don’t end
up in prison or repeatedly on
mental health wards.
We arepassionateabout what
we plan to do, and not afraid to
challenge in order to improve
the lives of the vulnerable
people we support.
We valuediversityand are
committed to everyone having
the same opportunity to access
our services
We treat people withCareand
Compassion.

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT

(Incorporating Director’s Report)

FOR THE YEAR ENDED 31 DECEMBER 2022

ACHIEVEMENTS AND PERFORMANCE

Well, another year has flown by, and we are delighted with the progress we have made through 2022 – more than we could have dreamed of.

2022 ‘at a glance’

Key Challenges

Key Achievements

Although our main goal of establishing supported HOMES FOR LIFE for the vulnerable people we work with is still a very concrete aim, we have been concentrating this year, on establishing and extending our OUTREACH PROGRAMME. We are now working closely with 4 local Community Mental Health Teams, and Hampshire County Council Adult Social Services, who regularly refer clients to our Outreach service. We have recruited more Volunteer Outreach visitors, and employed our first full-time Outreach Home Visitor, and are supporting ever increasing numbers of people.

We have been receiving wonderfully rewarding feedback, both from our clients and their families, and from the CMHTs who refer them to us:

From a parent:

“I am so pleased that Hammersley Homes Outreach Support is providing my son with some much-needed company and social contact. Over the past couple of years he has become almost completely isolated

relying entirely on support from me which is not easy now that I am getting older. He is not the easiest of people to deal with but I am hopeful that the Volunteers will continue to support him and hope that he will gradually feel able to do more with them. He looks forward to their visits and phone calls and it gives me a short but welcome break.”

From a client:

“Having someone around has improved my mental health, and made me feel stronger as a person. I feel like I have the confidence to go out and do things.”

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

From a volunteer:

“I have lived with mental illness in my family all my life, that’s why I volunteered to help others who live with these conditions. Having this close contact with other sufferers has had a huge impact on my understanding of these conditions and changed the way I communicate with and respond to my own relation; it’s made a big difference and our relationship has improved enormously as a consequence. I’m so grateful for this opportunity, it’s taught me so much.”

From a client:

“Thank you so much you’re like an angel and tried to come in and help thank you so much like a guardian angel, I hope tomorrow is a better day thank-you for everything you have done for me xx“

From a volunteer:

“Being able to support Susan has been a pleasure and we have enjoyed going to the shops weekly; she said ‘I have definitely benefited from these sessions, they make my life a bit easier. I don’t mind if my supporter is male or female, I am just happy for the support.’”

From our local Community Mental Health Team Lead:

“... Hammersley Homes provides the Community Health Teams with an additional resource so they are able to focus on delivering more high-level interventions. The volunteers at Hammersley Homes are delivering important practical and emotional support to those individuals”.

As we get busier, it’s clear that we need more volunteers all the time, and more staff – so it’s all about fundraising …. which we are constantly working on. All the work we are able to do, and the support that we are able to give to our vulnerable clients, is thanks to our wonderful donors and supporter, to whom we are enormously grateful. A BIG thank you to you all.

We were thrilled to welcome our new CEO, Sally Harrild, to join our team late in 2022 – Sally has many years of experience working in the Charity Sector, and brings a wealth of knowledge and expertise with her. She’s an invaluable asset and we look forward to benefiting from all she brings to our project, through 2023 and beyond.

We are grateful to Vanessa Branson, who agreed to join our loyal band of Patrons at the beginning of the year, to endorse our project – and what a valuable endorsement hers is. Vanessa is passionate about the environment, sustainability, equality – all things that are close to our hearts. We are privileged to have the support of all our valued Patrons.

Our BIG GIVE CHRISTMAS CHALLENGE campaign at the end of the year was a terrific success again, thanks entirely to all our supporters and donors – we were so pleased to reach our fundraising target, always a little more ambitious year on year. This is the biggest Match-Funded campaign in the UK, and we were

lucky and delighted to receive Champion Funding from The Reed Foundation, increasing our MatchFunded amount by £1,500. The total of over £9,000 that we raised through this campaign, enabled us to expand our Outreach Programme and provided the funds to employ another part-time Outreach Visitor, a role we have advertised and hope to fill soon.

One of our valued volunteers, Judith Richards, worked with Elite Cinematics to produce a short film which shows the desperate need for our project, and this is now up on our website and on YouTube, with the voiceover by Nigel Planer, one of our wonderful Patrons. We’d love to know what you think of it.

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HAMMERSLEY HOMES (A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

Loneliness and isolation are so often a blight on the lives of the vulnerable people we work with, and our project is all about offering friendship and support to reduce this. All available support seems to be temporary, and aims for “recovery”, reintegration into the community and a return to independent living. Commendable as this may be, it’s the living independently which can prove to be such a struggle for the people we work with. We believe that this aim for “independence” is misguided: we are not, after all, independent creatures – we are interdependent. We need each other, friends, communities – we need to interact to thrive. This is what we aim for, for our clients. This is what we have started to achieve with our Outreach Programme, and this is what we aim to expand, to support more people who need us.

And this is what we will continue to do, with your support. So, thank you ALWAYS for all you do for us. Now onward to another year of growth and development!

OUR TIMELINE – 2022

The first few months of 2022 were spent concentrating upon a variety of bids and applications to Charitable Trust Funds and Foundations – a funding source that’s key to the development and expansion of our project. Some were successful, some not – but that’s only to be expected and we are thrilled with the amount of funding that’s come in from these sources. We were also thrilled to receive a major donation from one of our loyal supporters at the end of January, which made a big difference to the development and growth of our Outreach Programme, enabling us to employ our first paid Home Visitor, to work alongside our teams of Volunteers.

May – Picnic Shakespeare: One of our wonderful Ambassadors, Amanda Mann, offered her beautiful garden to host a Troubador Works production of Shakespeare’s “Much Ado about Nothing”, which was a tremendous success and raised over £3,500 for us.

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HAMMERSLEY HOMES (A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT

(Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

June – We were delighted to move at last, and settled in to our new office in Lymington Town Hall.

July – New Forest Show: This is the highlight of our summer in this area, with nearly 100,000 visitors from around the UK. It was wonderful to have our first stand there, and we plan to be there again in 2023 and beyond. This is gives us a great window to the general public, and raises awareness of our Charity work. Some of our volunteers came to help us man our stand, we made a number of new important contacts – and enjoyed 3 days of fun and activities all around us!

September – One of our loyal volunteers, Angus Cadwallader, walked the Beacon Way to raise over £600 for us.

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HAMMERSLEY HOMES (A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT

(Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

October – early in the month, one of our Outreach volunteers ran the Bournemouth half-marathon to raise funds for us.

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT

(Incorporating Director’s Report)

FOR THE YEAR ENDED 31 DECEMBER 2022

And later in the month, one of our Outreach Home Visitors took some clients to visit a Halloween Pumpkin Farm.

Page 10

HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

November – we were delighted to welcome Sally Harrild to head up our team as our new CEO.

December – With the support of valued local partners, Heppenstalls Solicitors, Hayward Fox Estate Agents and The Musketeer pub, we hosted our first Christmas lunch for some of our Outreach clients. This was a terrific success and we hope it will become an annual event.

We would like to say a huge thank you for all the support we have received from Charitable Trusts and Foundations, and from our Local Councils; we are so grateful for the faith that you have had in us and our project.

We look forward to showing you that your faith was well placed as we develop and expand our project into 2023 and beyond:

New Forest District Council Tesco Community Grants Age Unlimited The Lottery – Awards for All Lady More Charitable Trust The Jo Li Trust The Childwick Trust Hampshire and Isle of Wight Community Foundation DMF Trust The Beaverbrook Foundation

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

Our Impact

The impact of Hammersley Homes Outreach Service is measured by quantitative data, collected using the Edinburgh-Warwick Wellbeing Scales, and qualitative data collected from testimonials. Impact questionnaires (completed by clients) and satisfaction surveys (completed by Outreach volunteers) produce both quantitative and qualitative data.

We implemented the Edinburgh-Warwick Wellbeing Scale to evaluate the impact of the Outreach service. The client will complete this survey during the initial visit with their Outreach visitor. This will be repeated routinely for approximately 6 months before we review the frequency of the assessment.

Over the last couple of months, some of our current clients have completed the EWWS and a client satisfaction survey. Because of the client group we work with, and the length of time this service has been operating, we haven’t yet got enough data from the EWWS to confidently evaluate the responses, but it’s looking very encouraging. We have received valuable feedback from the client satisfaction questionnaires. We feel it’s necessary to build strong relationships and trust with our clients, and respect that some individuals may not feel comfortable completing the EWWS until this has been established.

The below data has been drawn from client responses to the satisfaction survey:

It’s very encouraging to learn that in one area, 75% of our clients were discharged from their Community Mental Health Team, after receiving our support for 6 months. The Hammersley Homes Outreach Service they have been receiving, has helped to alleviate pressure on the NHS by providing friendly emotional and practical support, as opposed to specialist and professional intervention.

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HAMMERSLEY HOMES

(A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT (Incorporating Director’s Report) FOR THE YEAR ENDED 31 DECEMBER 2022

Plans for the Future

Our plans for the year ahead are as ambitious as ever, and the start of 2023 was the best we could have hoped for with a grant from the National Lottery Community Fund for £327,062 over 3 years. This generous award will enable us to employ more paid Home Visitors to reduce the ever-lengthening waiting lists for this popular and much in demand service.

With this generous grant and your continued support, we are continuing to expand our services to help these vulnerable people who so deserve better lives, and working hard to raise awareness of the issues we champion, so once again a GIGANTIC THANK YOU to all our supporters! You are all vital to our work and your support is SO appreciated, both by us and our clients!

Onward and upward!!

Public benefit

In setting our objectives and planning our activities, the Trustees have given careful consideration to the Charity Commission's guidance on public benefit, including the guidance 'public benefit: running a Charity (PB2)'.

Financial position

The Trustees consider the financial performance by the charity during the year to 31 December 2022 to have been broadly similar to the previous year due to the receipt of a number of generous grants and donations.

The Statement of Financial Activities shows overall incoming resources of £122,496 (2021: £133,973), overall expenditure of £112,863 (2021: £50,724), with total Unrestricted Funds at the year-end of £110,137 (2021: £103,309) and Restricted Funds of £18,016 (2021: £15,211).

Reserves policy

The Trustees have considered our reserves policy, which is to hold free reserves to cover 6 months expenditure in order to meet day to day operational needs for both the Outreach project and, in time, the running of our homes. Our stated objective of purchasing properties requires that we allow the level of reserves to be increased until sufficient funds are available for the purchase of those properties.

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HAMMERSLEY HOMES (A company Limited by Guarantee)

TRUSTEE’S ANNUAL REPORT

(Incorporating Director’s Report)

FOR THE YEAR ENDED 31 DECEMBER 2022

TRUSTEES’ RESPONSIBILITIES STATEMENT

The Trustees, who are also directors of the charity are responsible for preparing the Trustees' Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law 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 charitable company and of the incoming resources and application of resources of the charitable company for the year.

In preparing those financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (FRS 102) and in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by the Trustees/Directors on …………………... and signed on its behalf by:13 September 2023

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_____ Ms C L Hallett Trustee/Director

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HAMMERSLEY HOMES (A company Limited by Guarantee)

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2022

We report the trustees on our examination of the accounts of the company for the year ended 31 December 2022 which are set out on pages 16 to 25.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ("the 2006 Act").

Having satisfied ourselves that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, we report in respect of our examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out our examination, we have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner’s Statement

We have completed our examination. We can confirm that no matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by Charities (applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

We have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report to enable a proper understanding of the accounts to be reached.

Stephanie J Beeston-Clarke FCCA Beeston-Clarke Accountants Ltd Chartered Certified Accountants 242 Leicester Road Markfield Leicester LE67 9RG

Dated: 13 September 2023

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HAMMERSLEY HOMES

(A Company Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2022

(Incorporating Income and Expenditure Account)

Note
INCOME
Donations & gift aid
3
Other trading activities
4
Income from Charitable Activities
Charitable activities
5
Income from Investments
Bank interest
6
Total Incoming Resources
Expenditure on:
Fundraising
8
Charitable activities
9
Total Expenditure
Transfer between funds
Net movement in funds
Reconciliation of funds:
Net income / expenditure before
transfers
Total funds brought forward at
31 December 2021
Total funds carried forward at
31 December 2022		 2022
Unrestricted
Funds
48,096
28,098
800
252		 2022
Unrestricted
Funds
48,096
28,098
800
252		 2022
Restricted
Funds
-
-
45,250
-		 2022
Restricted
Funds
-
-
45,250
-		 2022
Total
Funds
48,096
28,098
46,050
252		 2021
Unrestricted
Funds
29,008
54,960
15,500
6		 2021
Unrestricted
Funds
29,008
54,960
15,500
6		 2021
Restricted
Funds
11,200
-
23,300
-		 2021
Restricted
Funds
11,200
-
23,300
-		 2021
Total
Funds
40,207
54,960
38,800
6
77,246 45,250 122,496 99,473 34,500
 133,973
15,015
55,403		 5,541
36,904		 20,556
92,307		 16,734
15,681		 9,564
8,744		 26,298
24,426
70,418 42,445 112,863 32,416 18,308 50,724
6,828 2,805 9,633 67,058 16,191 83,249
- - - 981 (981) -
6,828
103,309		 2,805
15,211		 9,633
118,519		 68,038
35,270		 15,211
-		 83,249
35,270
110,137 18,016 128,153 103,309 15,211
 118,519

All figures relate to continuing operations.

There were no recognised gains or losses for the current or previous period other than as stated above. The movement in funds is due to the net incoming resources for the year.

The notes attached on pages 18 to 24 form an integral part of these accounts

Page 16

(A Company Limited by Guarantee)

HAMMERSLEY HOMES

BALANCE SHEET AS AT 31 DECEMBER 2022

Company Number 11104068 (England and Wales)

2022 2021
Note £ £ £ £
FIXED ASSETS
Tangible 12 3,929 1,540
3,929 1,540
CURRENT ASSETS
Debtors and prepayments 13 6,359 11,651
Cash at bank and in hand 121,476 108,832
127,835 120,483
CREDITORS: Amounts falling due within one year 14 3,612 3,504
NET CURRENT ASSETS 124,223 116,979
NET ASSETS 128,153 118,519
FUNDS
Unrestricted 16 110,137 103,309
Restricted 16 18,016 15,211
TOTAL FUNDS 128,153 118,519

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act for the year ended 31 December 2022.

The members have not required the charitable company to obtain an audit of the financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2016.

The trustees acknowledge their responsibilities for:

These financial statements have been approved in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small charitable companies.

Approved by the Trustees/Directors on DD MMM YYYY and signed on its behalf by:13 September 2023

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Ms C L Hallet Trustee

The notes attached on pages 18 to 24 form an integral part of these accounts

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HAMMERSLEY HOMES (A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

1 Accounting Policies

1 Summary of significant accounting policies

a General information and basis of preparation

Hammersley Homes is a registered charity in England and Wales and also a company limited by guarantee. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charity. The registered office address is shown on page 2 of these financial statements. The nature of the charity's operations and principal activities are detailed on page 3 of these financial statements.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting practice.

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value where considered necessary. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest pound.

b Funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

c Income recognition

All income is recognised in the Statement of Financial Activities once the charity is legally entitled to the funds after any performance conditions have been met, the amount can be measured reliably and that it is probable that the income will be received.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. A corresponding amount is recognised in expenditure.

Page 18

HAMMERSLEY HOMES

(A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

1 Accounting Policies (continued)

1 Summary of significant accounting policies (continued)

c Income recognition (continued)

No amount of time is included in the financial statements for volunteer time in line with SORP FRS (102). Further detail is given in the Trustees Annual Report.

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Fixed assets donated gifts are recognised as income when receivable and are included at fair value. The income is not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion, legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed on these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

Investment income is earned through holding assets for investment purposes such as interest. Interest income is recognised using the effective interest method. Any dividend and rent income is recognised as the charity's right to receive payment is established.

d Expenditure recognition

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose.

Support costs are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance costs and administrative costs. They are incurred directly in support of expenditure on the objects of the charity.

The basis for apportionment is consistently applied and proportionate to the circumstances is:

Staffing Time spent in connection with a particular activity Premises costs Floor area occupied by a particular activity Non-specific support Usage of resources, in terms of time taken, capacity costs used, requests made or other measures

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities.

The analysis of these costs is in included in note 9.

Page 19

HAMMERSLEY HOMES

(A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

1 Accounting Policies (continued)

1 Summary of significant accounting policies (continued)

f Tangible fixed assets

Tangible fixed assets are measured at their original cost value, or if donated, as described above. Cost includes all costs expended in bringing the asset into its intended working condition.

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives:

Computer equipment

g Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

h Provisions

Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a past event, It is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

i Leases

Rentals payable or receivable under operating leases are charged to the SoFA on a straight line basis over the period of the lease.

j Taxation

The charity is exempt from corporation tax on its charitable activities.

k Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

2 Net Income / (Expenditure) for the year
This is stated after charging/(crediting):
Depreciation - owned assets
Accountancy fees - Independent Examination
Accountancy fees - other services		 2022
£
2,859
1,500
-		 2021
£
1,258
1,000
775

Page 20

(A Company Limited by Guarantee)

HAMMERSLEY HOMES

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

3 Donations & gift aid

3 Donations & gift aid
Unrestricted
Restricted
Total
Donations
39,691
-
39,691
Gift aid
8,405
-
8,405
48,096
-
48,096
4 Other trading activities
Unrestricted
Restricted
Total
Fundraising
27,667
-
27,667
Sale of items purchased/donated
431
-
431
28,098
-
28,098
5 Grant income
Unrestricted
Restricted
Total
Age Unlimited
-
5,000
5,000
B&Q Good Homes
-
-
-
Hampshire County Council
-
-
-
Henry Smith Foundation
-
-
-
Lymington & Pennington Town Council
-
-
-
Arnold Clark Community Grant
-
-
-
Lady Moore Trust
-
-
-
Rockcliffe Charitable Trust
-
-
-
The Grace Trust
-
-
-
Music Sales Charity Trust
-
-
-
Hampshire & Isle of Wight Community Association
-
15,250
15,250
Jo Li Trust
-
5,000
5,000
Lottery Awards for All
-
10,000
10,000
Childwick Trust
-
10,000
10,000
New Forest District Council
300
-
300
Tesco Groundwork
500
-
500
800
45,250
46,050
6 Bank interest
Bank interest received
7 Staff costs
Wages and salaries
Social security costs
Other pension costs
Average monthly number of employees during the year
No employees received emoluments in excess of £60,000.
£
2022
£
2022
2022
£		 2021
Unrestricted Restricted
Total
£
17,201
11,806
10,495
27,696

705
12,511
29,008
11,200
40,207
2021
Unrestricted Restricted
Total
£
51,981
2,979
-
51,981

-
2,979
54,960
-
54,960
2021
Unrestricted Restricted
Total
£
-
-
-
-
-
1,000
2,000
10,000
500
2,000
-
-
-
-
-
-
5,000
5,000

5,000
5,000

2,200
2,200

7,500
7,500

3,600
3,600

-
1,000

-
2,000

-
10,000

-
500

-
2,000

-
-

-
-

-
-

-
-

-
-

-
-
15,500
23,300
38,800
2022
2021
£
£
252
6
2022
2021
£
£
46,638
10,486
-
-
522
50
47,160
10,536
2022
2021
5
1

Page 21

(A Company Limited by Guarantee)

HAMMERSLEY HOMES

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

8
Fundraising Costs
Staff costs
Direct fundraising costs
Purchases		 2022 2021
Unrestricted
Restricted
Total
£		 Unrestricted
Restricted
Total
£
-
-
-
1,290
-
1,290
13,725
5,541
19,266		 1,795
-
1,795
-
-
-
14,939
9,564
24,503
15,015
5,541
20,556		 16,734
9,564
26,298

9 Analysis of Expenditure on Charitable Activities

Unrestricted funds
Outreach
Total unrestricted expenditure
2021 analysis
Restricted funds
Outreach
Total restricted expenditure
2021 analysis
Fundraising
Unrestricted
Restricted
Total resources expended
2021 analysis
10
Support Costs
Rent
Repairs & maintenance
Salaries & pensions
Computer equipment
Computer software &
Insurance
Telephone & broadband
Training
Travel & subsistence
Subscriptions
Consultancy
HR
Bookkeeping & Payroll
Accountancy
Sundry
Depreciation of fixed assets
Governance
(note 11)
2021 analysis		 Activities
undertaken
directly		 Governance
& support
costs
(note 11)
Total
2022
Total
2021
£
3,595
£
£
£
51,808
55,403
15,681
3,595 51,808
55,403
15,681
912
32,667		 14,769
15,681
4,237
36,904
8,708
32,667 4,237
36,904
8,708
8,708
15,015
5,541		 36
8,744
-
15,015
16,734
-
5,541
9,564
56,818 56,045
112,863
50,688
32,416
Unrestricted
funds		 18,308
50,688
Restricted
funds
2022
2021
5,792
-
13,928
730
3,342
572
4,866
1,640
4,280
2,632
2,815
1,722
3,184
-
-
2,859
3,445		 £
£
-
5,792
1,200
579
579
-
-
13,928
2,725
-
730
-
-
3,342
1,657
-
572
580
2,504
7,370
382
354
1,994
263
800
5,080
-
-
2,632
731
-
2,815
-
-
1,722
2,102
-
3,184
-
-
-
775
-
-
450
-
2,859
1,258
-
3,445
2,683
51,808 4,237
-
14,805
14,769 36
14,805

Page 22

(A Company Limited by Guarantee)

HAMMERSLEY HOMES

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

11 Governance Costs
Independent examiners fee
Legal fees		 2022
2021
£
£
1,500
1,000
1,945
1,683
3,445
2,683

12 Tangible Fixed Assets

Plant &

Cost:
As 1 January 2022
Additions
As at 31 December 2022
Depreciation:
As 1 January 2022
Charge for the year
As at 31 December 2022
Net Book Value:
As 1 January 2022
As at 31 December 2022
13 Debtors: Amounts falling due within one year
Prepayments
Other debtors
14 Creditors: Amounts falling due within one year
Trade creditors
Social security and other taxes
Accruals and deferred income		 Machinery
£
3,773
5,249		 Total
£
3,773
5,249
9,021 9,021
2,233
2,859		 2,233
2,859
5,092 5,092
1,540 1,540
3,929 3,929
2022 2021
£
3,042
3,317		 £
886
10,765
6,359 11,651
2022 2021
£
542
1,570
1,500		 £ £
2,283
-

1,199
3,612 3,504

15 Related Party Transactions

Remuneration:

None of the Trustees have been paid any remuneration in their role as Trustee for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Reimbursed expenses:

Trustees' expenses in relation to their role as trustee of £1,050 (2021: £nil) were paid to Miss C L Hallett, and £47 (2021 £nil) were paid to Jeremy North.

Other related party transactions:

Trustee Miss C L Hallett made restricted donations during the year of £nil (2021: £4,000).

Trustee Miss C L Hallett received rent for the office space of the charity during the year of £1,575 (2021: £1,200).

During the year the charity received donations, in aggregate, from Trustees and related parties of £230 (2021: £1,480) with no conditions attached.

Page 23

HAMMERSLEY HOMES

(A Company Limited by Guarantee)

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

16 Funds analysis

Age Unlimited - a grant relating to staff costs for the Outreach programme.

Hampshire County Council - a grant to contribute towards the cost of moving premises.

Henry Smith Foundation, and Lymington & Pennington Town Council - both grants towards the Outreach project. Hampshire & Isle of Wight Community Association - a grant to provide funding for the Outreach Programme. Jo Li Trust - This grant was to fund the cost of making a short promotional film. Lottery Awards for All - a grant providing funding for the Outreach Project.

Childwick Trust - The growth, development and expansion of the Outreach Programme in Winchester.

Unrestricted:
General Fund
Capital Fund
2021 analysis
Restricted:
2021 analysis
Total funds
Childwick Trust
Funds movements
Age Unlimited
Hampshire County
Council
Henry Smith Foundation
Lymington & Pennington
Town Council
Hampshire & Isle of Wight Community
Assocation
Jo Li Trust
Lottery Awards for All		 01/01/2022
£
101,769
1,540
103,309
35,270
£
4,288
2,200
7,500
1,223
-
-
-
-
15,211
-
118,519		 Incoming
Resources
£
71,997
5,249
77,246
99,473
£
5,000
-
-
-
15,250
5,000
10,000
10,000
45,250
34,500
122,496		 Outgoing
Resources
£
67,558
2,859
70,418
32,416
£
9,288
1,440
7,500
1,127
9,292
4,492
4,766
4,539
42,445
18,308
112,862		 Transfers
£
-
-
-
981
-
-
-
-
-
-
-
-
-
(981)
-		 31/12/2022
£
106,208
3,929
110,137
103,309
£
-
760
-
96
5,958
508
5,234
5,461
18,016
15,211
128,153

The Capital Fund represents the net book value of the fixed assets of the charity and is not freely available for use unless the assets are sold.

17 Analysis of net assets between funds

Fixed Assets
Net current assets
2021 analysis
Fund balances at
31 December 2022:		 Free reserves
-
106,208
106,208
101,769		 Capital
fund
3,929
-
3,929
1,540		 Restricted
funds
-
18,016
18,016
15,211		 Total
2022
3,929
124,224
128,153		 Total
2021
1,540
116,979
118,519
118,519

18 Controlling Interest

The company is controlled by the trustees / directors.

Page 24

(A Company Limited by Guarantee)

HAMMERSLEY HOMES

NOTES TO THE ACCOUNTS YEAR ENDED 31 DECEMBER 2022

19
INCOME
Donations
Gift Aid
Grant income
Fundraising
Sales of items purchased/donated
Bank interest received
EXPENDITURE
Raising funds
Items purchased for resale
Salaries & pensions
Recruitment
Direct fundraising costs
PR & marketing
Fundraiser
Website & database
Bank charges
Outreach
Direct outreach costs
Salaries & pensions
Volunteer costs
Stationery, postage & printing
Support costs
Rent
Repairs & maintenance
Salaries & pensions
Computer equipment
Computer software & maintenance
Insurance
Telephone & broadband
Training
Travel & subsistence
Subscriptions
Consultancy
HR
Bookkeeping & Payroll
Accountancy
Sundry
Depreciation of fixed assets
Governance
Legal
Independent Examination
Net Income (deficit) before transfers
Transfers (purchase of fixed assets)
Net Income (deficit) for the year		 Unrestricted
funds
Restricted
funds
2022
£
39,691
-
39,691
8,405
-
8,405
800
45,250
46,050
27,667
-
27,667
431
-
431
252
-
252
77,246
45,250
122,496
-
-
-
1,290
-
1,290
1,393
-
1,393
590
-
590
3,481
5,541
9,022
4,000
-
4,000
3,629
-
3,629
632
-
632
224
938
1,162
2,066
29,877
31,942
222
272
495
1,083
1,580
2,663
5,792
-
5,792
-
579
579
13,928
-
13,928
730
-
730
3,342
-
3,342
572
-
572
4,866
2,504
7,370
1,640
354
1,994
4,280
800
5,080
2,632
-
2,632
2,815
-
2,815
1,722
-
1,722
3,184
-
3,184
-
-
-
-
-
-
2,859
-
2,859
1,945
-
1,945
1,500
-
1,500
70,418
42,445
112,863
6,828
2,805
9,633
-
-
-
6,828
2,805
9,633		 Unrestricted
funds
Restricted
funds
2021
£
17,201
10,495
27,696
11,806
705
12,511
15,500
23,300
38,800
51,981
-
51,981
2,979
-
2,979
6
-
6
99,473
34,500
133,973
1,795
-
1,795
-
-
-
37
-
37
2,717
-
2,717
4,988
3,964
8,952
2,660
5,600
8,260
3,584
-
3,584
954
-
954
-
897
897
-
7,812
7,812
220
-
220
692
-
692
1,200
-
1,200
-
-
-
2,725
-
2,725
-
-
-
1,657
-
1,657
580
-
580
382
-
382
227
36
263
-
-
-
731
-
731
-
-
-
2,102
-
2,102
-
-
-
775
-
775
450
-
450
1,258
-
1,258
1,683
-
1,683
1,000
-
1,000
32,416
18,308
50,724
67,058
16,191
83,249
981
(981)
-
68,038
15,211
83,249

Page 25