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2025-06-30-accounts

Charity no. 1181386

Help Bristol's Homeless Charity Report and Financial Statements

30 June 2025

Help Bristol's Homeless Charity

Contents

For the year ended 30 June 2025
Page
Reference and administrative details 1
Report of the trustees 2
Independent examiners report 4
Statement of financial activities 5
Balance sheet 6
Statement of cash flows 7
Notes to the financial statements 8 - 14

Help Bristol's Homeless Charity

Reference and administrative details

For theyear ended 30 June 2025
Charity number 1181386
Operational Help Bristol's Homeless
address Unit 3 - 5 Spring Street
Bedminster
Bristol
BS3 4PZ
Trustees Wayne Lewis Resigned 31/01/24
George Furzoco Resigned 03/07/24
Rodney Wilson
Richard Davey
Lisa Saville Resigned 09/01/25
Thomas Allen
Paul O'Brien Appointed 17/02/25
Bankers Barclays Bank UK PLC
1 Churchill Place
London
E14 5HP
Accountant Stepping Stones Accountancy Limited
7c Hanham Hall
Whittucks Road
Hanham
Bristol
BS15 3FR

1

Help Bristol's Homeless Charity

Report of the trustees

For the year ended 30 June 2025

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements and the constitution.

Structure, governance and management

Trustees AGM includes a review to appraise current skills and identify needs that could be addressed with recruiting a trustee with that skill set. Advertising through social media, CV, interviewing, DBS checks inform the selection process which involves at least 2 existing trustees with final decision made by Chair.

Objectives and activities

We believe that having a home is not an entitlement, it is a right. Our mission is to change the face of homelessness in Bristol.

Our main activity is the provision of temporary accommodation until the service user can locate a more permanent home.

The trustees confirm they have had regard to the Charity Commission’s guidance on public benefit.

Policy on social investment including program related investment

Expanding Wellbeing Programme offering support services such as but not limited to: Therapists, Counsellors, Wellbeing Consultants, Money Matters Consultant, DWP Benefit Link Worker, Dental, Registered Nurse, Career Pathways, Career Mentoring, Holistic Massages, Haircuts, Support Worker.

Contributions

Regular volunteering days throughout the year to include corporate and public. Regular support to outreach services providing hot meals and clothing.

2

Help Bristol's Homeless Charity

Report of the trustees

For the year ended 30 June 2025

Key achievements

With the support of our trustees, volunteers and supporters, we have successfully created a project with 32 containers that have been converted into self-contained micro-flats.

We have converted shipping containers to offer various services, including a shower block, laundry, kitchen, Wellbeing Centre, Sanctuary, and Office.

From May 2024 to June 2025, we provided accommodation and services for 32 people in 32 microflats. Additionally, we offered hot meals three times a week for residents and once a week for outreach, providing approx 60 covers a week throughout the winter period, and extended the use of the shower block and laundry to the wider rough sleeping community on a daily basis.

We have increased the number of living accommodation by commissioning an additional 1x microflat.

We have been successful over the period in fundraising, ranging from £5 to £30,000.

Financial review

Funds are made up of income from rent of micro flats, donations from individuals, charity partnerships, grants from foundations.

Fixed assets £604,203 Debtors £16,800 Cash at bank £389,735 Current liabilities £62,980 Reserves £947,758 (unrestricted)

Reserves policy

Adequate reserves are held to ensure the activities of the charity can be maintained during times of variation in income and expenditure.

Based on estimated future income streams and expenses our policy is to maintain reserves of at least £100k.

Approved by the trustees on 4 December 2025 and signed on their behalf by

Thomas Allen - Trustee

3

Independent examiners report

To the trustees of

Help Bristol's Homeless Charity

I report to the trustees on my examination of the accounts of Help Bristol's Homeless (the charity) for the year ended 30th June 2025.

Responsibilities and basis of report

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

Having satisfied myself 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, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 ("the 2011 Act"). In carrying out my examination I have followed the directions given by the Charity Commission under section 145 (5) (b) of the 2011 Act.

Independent Examiner's Statement

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 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 principle of the Statement of Recommended Practice for accounting and reporting by charities.

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

Nathan Brady Stepping Stones Accountancy Ltd 7C Hanham Hall Whittucks Road Hanham Bristol BS15 3FR

4 December 2025

4

Help Bristol's Homeless Charity

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 30 June 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Net income / (expenditure)
and net movement in funds
Unrestricted
£
307,404
243,690
132
551,226
8,937
478,921
487,858
63,368
884,390
947,758
2025
Total
£
307,404
243,690
132
551,226
8,937
478,921
487,858
63,368
884,390
947,758
2024
Total
£
285,160
214,893
122
500,175
9,535
503,394
512,929
(12,754)
897,144
884,390

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13 to the accounts.

5

Help Bristol's Homeless Charity

Balance sheet

As at 30 June 2025

----- Start of picture text -----
2025 2024
Note £ £ £
Fixed assets
Tangible fixed assets 9 604,203 635,848
604,203 635,848
Current assets
Debtors 10 16,800 21,610
Cash at bank and in hand 389,735 267,842
406,535 289,452
Liabilities
Creditors: amounts falling due within 1 year 11 62,980 40,910
Net current assets 343,555 248,542
Net assets 12 947,758 884,390
Funds 13
Unrestricted funds:
General funds 947,758 884,390
Total charity funds 947,758 884,390
----- End of picture text -----

Approved by the trustees on 4 December 2025 and signed on their behalf by

Thomas Allen - Trustee

6

Help Bristol's Homeless Charity

Statement of cash flows

For the year ended 30 June 2025

Note
Cash used in operating activities:
Net cash provided by / (used in) operating activities
14
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of tangible fixed assets
Proceeds from disposal of tangible fixed assets
Net cash provided by / (used in) investing activities
Increase / (decrease) in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
2025
£
158,445
132
(36,684)
-
(36,552)
121,893
267,842
389,735
2024
£
54,767
122
(105,129)
-
(105,007)
(50,240)
318,082
267,842

7

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

1. Accounting policies

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Help Bristol's Homeless Charity 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).

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having considered the charity's ability to generate its own income over the next twelve months.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable. Gifts donated for resale are included as income when they are sold. Donated assets are included at the value to the charity where this can be quantified and a third party is bearing the cost. In line with the SORP FRS102, the value of services provided by volunteers has not been included.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

8

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Other land & buildings 5% straight line Plant, machinery and motor vehicles 20% straight line Fixtures, fittings and equipment 25% straight line

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k) Financial instruments

The trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

l) Pensions

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

9

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations and legacies
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds
Donations and legacies
Total donations and legacies
Donations
Gift Aid
£
294,257
13,147
307,404
Unrestricted
£
285,160
214,893
122
500,175
9,535
503,394
512,929
(12,754)
-
(12,754)
2025
Total
£
294,257
13,147
307,404
Unrestricted
2024
Total
£
285,160
214,893
122
500,175
9,535
503,394
512,929
(12,754)
-
(12,754)
2024
Total
£
266,094
19,066
266,094

3. Donations and legacies

The charitable company did not receive any government grants during the year (2024: £nil).

4. Income from charitable activities

Total income from charitable activities
Rental income - Temporary Housing
£
243,690
243,690
Unrestricted
2025
Total
£
243,690
243,690
2024
Total
£
214,893
214,893

10

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

5. Investment income

Bank interest
Total investment income
£
132
132
Unrestricted
2025
Total
£
132
132
2024
Total
£
122
122

6. Expenditure

Incurred seeking donations
Labour costs
Motor expenses
Rent
Rates
Heat and Light
Telephone
Postage
Stationery and printing
Bank charges
Insurance
Software
Repairs and maintenance
Depreciation
Professional fees
Food
Other direct
Other
Total expenditure
Raising
funds
£
8,937
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
8,937
Charitable
activities
£
-
225,929
19,897
2,616
4,613
21,871
4,994
28
2,641
4,385
5,207
4,709
26,195
68,329
35,292
23,959
3,586
24,670
478,921
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Support and
governance
costs
2025 Total
£
8,937
225,929
19,897
2,616
4,613
21,871
4,994
28
2,641
4,385
5,207
4,709
26,195
68,329
35,292
23,959
3,586
24,670
487,858
2024 Total
£
9,535
173,139
11,795
3,692
4,055
70,045
6,796
30
1,360
959
7,128
4,945
48,561
65,823
34,498
21,036
1,505
48,027
512,929

11

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

7. Staff costs and numbers

Staff costs were as follows:

2025
£
Salaries and wages
211,610
Social security costs
10,489
Pension costs (defined contribution scheme)
2,234
224,333
No employee earned more than £60,000 during the year (2023: none).
2025
No.
Average number of employees
12
2024
£
158,880
3,974
1,405
164,259
2024
No.
11

None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity or a related entity. No trustee expenses have been incurred during the period.

8. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

12

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

9. Tangible fixed assets

Cost
At 1 July 2024
Additions in year
Disposals at cost
At 30 June 2025
Depreciation
At 1 July 2024
Charge for the year
Eliminated on disposal for the year
At 30 June 2025
Net book value
At 30 June 2025
At 30 June 2024
10. Debtors
Trade debtors
Prepayments and accrued income
Other debtors
11. Creditors: amounts due within 1 year
Trade creditors
Accruals and deferred income
Other taxation and social security
Other creditors
Other land
& buildings
£
898,146
10,396
-
908,542
324,240
45,057
-
369,297
539,245
573,906
Plant,
machinery
and motor
vehicles
£
66,901
26,288
-
93,189
18,067
16,472
-
34,539
58,650
48,834
Fixtures,
fittings and
equipment
£
38,243
-
-
38,243
25,135
6,800
-
31,935
6,308
13,108
2025
£
8,937
2,637
5,226
16,800
2025
£
4,269
1,200
42,834
14,677
62,980
Total
£
1,003,290
36,684
-
1,039,974
367,442
68,329
-
435,771
604,203
635,848
2024
£
18,442
914
2,254
21,610
2024
£
3,164
4,800
21,655
11,291
40,910

13

Help Bristol's Homeless Charity

Notes to the financial statements

For the year ended 30 June 2025

12. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 30 June 2025
Movements in funds
At 1 July
2024
£
884,390
884,390
884,390
Total funds
General funds
Unrestricted funds
Total unrestricted
Income
£
551,226
551,226
551,226
£
(487,858)
(487,858)
(487,858)
Expenditure
£
604,203
406,535
(62,980)
947,758
£
-
-
-
Unrestricted
funds
Transfers
between
funds
Total
funds
£
604,203
406,535
(62,980)
947,758
£
947,758
947,758
947,758
At 30 June
2025

13. Movements in funds

14. Reconciliation of net movement in funds to net cash flow from operating activities

Net movement in funds
Adjustments for:
Depreciation charges
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Net cash provided by / (used in) operating activities
2025
£
63,368
68,329
4,810
22,070
158,445
2024
£
(12,754)
65,823
(7,737)
9,557
54,767

15. Related party transactions

There were no related party transactions during the period.

14