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2021-12-31-accounts

Company Registration Number: CE016169 Charity Registration Number: 1181511

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31[ST] DECEMBER 2021

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

CONTENTS

CONTENTS CONTENTS
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Contents
Page
Trustees’ Report 4
Independent Examiners’ Report 9
Statement of Financial Activities 10
Balance Sheet 11
Notes 12 - 18

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

REFERENCE AND ADMINISTRATIVE DETAILS

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Registered charity name: Holy Trinity Night Shelter & Community Outreach Registered charity number: 1181511 Registered office: Holy Trinity Parish Church South Street Bishop's Stortford CM23 3BQ Trustees: Reverend Canon Mandy Brown (Chair) (resigned November 2021) Mrs Susan Self (Treasurer) Reverend Doctor Sarah Forrest Captain Megan Kervin (resigned June 2021) Mr Thomas Ryan Mrs Michelle Jackson (appointed April 2022) Independent examiners: Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[st] December 2021

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The Trustees present their annual report and financial statements of the Charity for the year ended 31 December 2021. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and the Statement of Recommended Practice: Accounting and Reporting by Charities 2019 (Charities SORP FRS102).

Constitution and Objectives

Charitable objectives

The objects of the Charitable Incorporated Organisation as set out in its constitution are:

The relief of hardship and poverty by:

Structure, Governance and Management

The Trustees of the charity are:

None of whom are remunerated. They are all duly appointed in accordance with clauses 9 and 10 of the charity’s constitution.

The charity pays the following person(s), who are self-employed, for their services:

Mr David Perry

Ms Jocelyn Guilhaumaud

Their remuneration is determined by agreement with the trustees and approved by them. Under clause 9 of the Constitution the charity is required to have a minimum of 3 trustees. There is no maximum number of trustees under the constitution.

Initial terms of service for trustees are provided for by clause 9 of the Constitution and the appointment of any other trustee or the renewal of an existing trustee may be for a period of 2 years.

There are no related parties with whom the charity has transacted that are owned or managed by trustees or any member of their families.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[st] December 2021

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Activities

The charity operates throughout the year, assisting people who are sleeping rough or at imminent risk of sleeping rough. It also attempts to help each user find a route out of homelessness in the most appropriate way.

It supports users with other issues, including drugs, alcohol, mental health, financial

Guidance move on options and ongoing support in settled status.

It works closely with the local Council’s Rough Sleeper Co-ordinator.

Achievements and Performance

Despite all our preparations in readiness to open, we only provided overnight accommodation during two weeks of the worst weather. Everyone that was in need of Shelter over the season were placed into temporary accommodation (TA) by East Herts District Council (EHDC). This was due to a combination of complex needs, unsuitability, and the basic fact that those who had been placed into TA did not want to come to the Shelter after being accommodated in hotel rooms where there was no supervision, oversight or boundaries.

However, we still managed to assist and support many people as shown in the breakdown below;

Currently actively supporting 20 people, either in TA or their new places of residence and one individual who chooses to live rough. 5 Females and 15 Males.

Throughout the year we have provided any number of Services to more than the documented number, which is 61. 13 Female and 48 Male.

Age range: 19-71

Ethnicity:

Contributing factors to homelessness situation, of those which gave a reason:

The listening ear project continues to give encouragement and practical help to people who have moved into their first tenancies and we have helped organise the distribution of supermarket ‘waste food’ to those in need.

Whilst there is disappointment the overnight services were hardly used, we must acknowledge the last year has been a time of major change and adaption that Holy Trinity Night Shelter & Community Outreach has handled with professionalism and compassion.

We continue to have a successful working relationship with local services and agencies– CMHT at Oxford House, NHS, CAB Bishop’s Stortford Food Bank, One YMCA and numerous charities in the area. We are in regular contact with the local PCSO’s and Safer Neighbourhood Team and Street Pastors.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[st] December 2021

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Public Benefit

The Trustees confirm that they have referred to the guidance in the Charity Commission’s general guidance on public benefit when reviewing the charity’s objectives and activities and in planning future activities.

It is the judgement of the Trustees that activities in pursuit of the above objectives fully meet the public benefit test, which they have kept in mind in operational planning.

Fundraising

Fundraising statement Section 162a of the Charities Act 2011 requires charities to make a statement regarding fundraising activities.

The legislation defines fundraising as “soliciting or otherwise procuring money or other property for charitable purposes”. Such amounts receivable are presented in our accounts as donations and legacies.

We have not used the services of any professional fundraiser. We rely on the generosity of local business and local people.

During this and the previous year, no complaints or issues have arisen as a result of fundraising activities.

Principal Risks & Uncertainties

The principal risk to the ongoing operation of the charity may depend on any decision the Diocese of St Albans may make regarding Holy Trinity. It will not be possible to assess the nature of that risk nor its magnitude until the Diocese has announced its intentions in that regard. During this and the previous year no complaints or issues have arisen as a result of fundraising.

Financial Review

Total income was £80,642 & total costs were £50,079 in the year ending December 2021.

Total income was £95,762 & total costs were £39,879 in the year ending December 2020.

Income, including donations, decreased slightly in 2021. This is due to impact of the Covid-19 pandemic.

Donations were in the main from local charitable concerns such as religious bodies, some local companies and from a generous benefactor.

Costs remained stable, extra costs were incurred for a bathroom installation (paid by a benefactor).

Covid-19 and Going Concern Assessment

The Trustees believe the charity can continue as going concern (i.e.: continue its existence and able to meet its liabilities as they fall due for a period of at least 1 year from the date the accounts are signed).

By reason of the Covid-19 pandemic the shelter did not open overnight over the 2021/2022 winter. Policies concerning social distancing and other measures to protect so far as possible staff and users were implemented and operated. The Night Shelter planned to open but this decision had to be curtailed due to another COVID variant sweeping the country. Prior to cancelling the opening of the shelter, the charity developed an outreach service ‘The Listening Ear Project’ this new service provided support through volunteer telephone befrienders. They contacted people who were accommodated in hotel accommodation by the local Council. This service has grown and continues to support people as they move into settled accommodation.

The charity will adopt such measures in future if there is a requirement to do so due to similar pandemic related restrictions.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[st] December 2021

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Reserves Policy

Trustees consider that our reserves should be set at 12 months operating costs - £30,000.

Total cash held as at 31 December 2022 - £104,754.

As the trustees wish to carry out a programme of improvement to the shelter the extra money is held ready for renovation work to begin.

Funds Held as Custodian Trustee on Behalf of Others

There are no arrangements in place where Trustees act as custodians for third parties.

Plans for the future

It is the intention of the trustees to:

Trustees’ Responsibilities Statement

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

TRUSTEES’ REPORT FOR THE YEAR ENDED 31[st] December 2021

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The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Signed on behalf of the Board of Trustees on

………………………

Trustee Michelle Jackson (Jun 28, 2022, 11:33am)

28 Jun 2022

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES FOR THE YEAR ENDED 31[st] DECEMBER 2021

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I report to the charity trustees on my examination of the accounts of the charity for the year ended 31[st] December 2021 which are set out on page 1 to 20.

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’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 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 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 aspect:

  1. accounting records were not kept in respect of the charity as required 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 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.

Michael Cooper-Davis FCCA ACA

For and on behalf of Price Bailey LLP Causeway House 1 Dane Street Bishop’s Stortford Hertfordshire CM23 3BT

Date: 28 June 2022

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31[st] DECEMBER 2021

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Note
Income from:
Donations
2
Investments
4
Other trading activities
3
Total income
Expenditure:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Total funds brought forward
Total funds carried forward		 Unrestricted
Funds
£
76,913
3
3,726
80,642
50,079
50,079
30,563
-
80,781
111,344		 Restricted
Income
Funds
£
-
-
-
-
-
-
-
-
3,945
3,945		 Total
Funds
2021
£
76,913
3
3,726
80,642
50,079
50,079
30,563
-
84,726
115,289		 Total
Funds
2020
£
92,126
13
3,623
95,762
39,879
39,879
55,883
-
55,883
28,843
84,726

All of the charity's activities are classed as continuing.

The charity had no gains or losses other than those shown above.

The notes on pages 12 to 19 form part of these accounts.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

BALANCE SHEET FOR THE YEAR ENDED 31[st] DECEMBER 2021

BALANCE SHEET
FOR THE YEAR ENDED 31stDECEMBER 2021
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Balance Sheet
2021
Note
£
£
Tangible fixed assets
Tangible assets
9
13,008
Current assets
Debtors
10
-
Bank accounts
104,750
104,750
Creditors
Amounts falling due within one year
11
(2,469)
Net current assets
102,281
Net assets
115,289
Capital and reserves
Unrestricted funds
12
111,344
Restricted funds
12
3,945
115,289		 ───────────────
2020
£
£
11,608
15,600
59,760
75,360
(2,242)
73,118
84,726
80,781
3,945
84,726
84,726
80,781
3,945
84,726

The financial statements were approved and authorised for issue by the trustees on . 28 Jun 2022

Signed on behalf of the board of trustees

……………………… Trustee Michelle Jackson (Jun 28, 2022, 11:33am)

The notes on pages 12 to 19 form part of these accounts.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

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1. GENERAL INFORMATION

Holy Trinity Night Shelter & Community Outreach is a UK registered charity, registered at the address given on the first page of these financial statements.

The principal activity of the charity is to provide shelter for the homeless in Bishop's Stortford and the local area.

2. ACCOUNTING POLICIES

Basics of accounting

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 (FRS 102) (effective 1 January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Holy Trinity Night Shelter & Community Outreach meets the definition of a public benefit entity under FRS 102. Assets and liabilities recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

The functional and presentational currency is Pounds Sterling.

Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations are recognised on a receivable basis (where there are no performance-related conditions) where the receipt is probable and the amount can be reliably measured.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Furniture and Equipment – straight line over 3 years Computer Equipment – straight line over 3 years

Assets are depreciated in full in the year of acquisition.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the trustees for particular purposes.

Restricted funds can only be used for particular restricted purposes within the objects of the charity.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

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Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Taxation

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

Financial instruments

The charity 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.

Trade and other debtors, cash at bank and creditors are recognised at cost which is their fair value and fixed assets are valued at cost less depreciation.

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.

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. Accrued income is included at the best estimate of the amounts receivable at the balance sheet date.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

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.

Significant accounting estimates and judgements

The charity makes estimates and assumptions concerning the future. The resulting estimates and assumptions will, by definition, seldom equal the related actual results. The Trustees do not consider there to be any estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

2. DONATIONS

Voluntary income received during the year as follows:

Grants
Donations
3.
OTHER TRADING ACTIVITIES
Fundraising
Other Income

4.
INVESTMENTS
Deposit account interest
5.
COST OF CHARITABLE ACTIVITIES
Direct expenditure
Support costs (see note 6)		 2021
£
9,000
67,913
76,913		 2020
£
38,148
53,978
92,126
2020
£
3,623
-
3,623
2020
£
13
2020
£
14,620
25,259
39,879
2021
£
3,496
230
3,726
2021
£
3
2021
£
4,550
45,529
50,079

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

6. SUPPORT COSTS

Cleaning costs
Premises costs
Repairs & maintenance
Travel costs
Training costs
Insurance costs
Depreciation
Loss on disposal
Governance costs		 2021
£
5,909
20,831
3,623
1,057
250
1,343
9,871
401
2,244
45,529		 2020
£
4,629
8,485
662
1,732
250
1,224
6,217
-
2,040
25,259

7. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits paid for the year ended 31 December 2021 or for the year ended 31 December 2020. Trustees received reimbursement for expenditure in relation to charitable activities totalling £nil during the year (2020: £837).

8. NET INCOME FOR THE YEAR

This is stated after charging (excluding VAT):

2021 2020
£ £
Depreciation 9,871 6,217
Independent Examinations fees 1,870 1,700

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

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  1. TANGIBLE FIXED ASSETS
9.
TANGIBLE FIXED ASSETS
Computer
Equipment
£
Cost
At 1 January 2020
1,677
Additions
Disposals
-
-
As at 31 December 2021
1,677
Depreciation
At 1 January 2020
724
Charge for the year
Elimination on disposal
553
-
As at 31 December 2021
1,277
Net book value
As at 31 December 2020
953
As at 31 December 2021
400
10. DEBTORS
Accrued income
11. CREDITORS – AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Accruals		 Furniture and
Equipment
£
17,163
11,672
(598)
28,237
6,508
9,318
(197)
15,629
10,655
12,608
2021
£
-
-
2021
£
225
2,244
2,469		 Total
18,840
11,672
(598)
29,914
7,232
9,871
(197)
16,906
11,608
13,008
2020
£
15,600
15,600
2020
£
202
2,040
2,242

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

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12. INFORMATION ON FUNDS

Current Year

Restricted funds
Homelessness Winter
transformation fund
Unrestricted funds
Unrestricted funds
Fixed assets
Total Funds
Prior Year
Restricted funds
Homelessness Winter
transformation fund
Unrestricted funds
Unrestricted funds
Fixed assets
Total Funds		 1
January
2021
3,945
3,945
69,173
11,608
80,781
84,726
1
January
2020
-
-
26,782
2,061
28,843
28,843		 Income
-
-
80,642
-
80,642
80,642
Income
15,600
15,600
80,162
-
80,162
95,762		 Expenditure
-
-
(39,807)
(10,272)
(50,079)
(50,079)
Expenditure
-
-
(33,662)
(6,217)
(39,879)
(39,879)		 Transfers
between
funds
-
-
(11,672)
11,672
-
-
Transfers
between
funds
(11,655)
(11,655)
(4,109)
15,764
11,655
-		 31
December
2021
3,945
3,945
98,336
13,008
111,344
115,289
31
December
2020
3,945
3,945
69,173
11,608
80,781
84,726

Holy Trinity Night Shelter & Community Outreach would like to draw special attention to the following fund donors:

Homelessness Winter transformation fund

This grant was to provide funding for the construction of facilities and accommodation for guests.

Unrestricted fund

This represents income received that does not have restrictions.

HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[st] DECEMBER 2021

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Fixed assets

This represents the value of expenditure which has been capitalised on the balance sheet.

The transfer between funds represents the capitalisation of costs funded by the grant in question. Following the purchase of the assets there are no further restrictions on their use.

13. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds 2021
£ £ £
Tangible assets 13,008 - 13,008
Current assets 100,805 3,945 104,750
Current liabilities (2,469) - (2,469)
__ __ __
111,344 3,945 115,289
══════ ══════ ══════
Prior Year
Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Tangible assets 11,608 - 11,608
Current assets 71,415 3,945 75,360
Current liabilities (2,242) - (2,242)
__ __ __
80,781 3,945 84,726
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14. RELATED PARTY TRANSACTIONS

There are no related party relationships and transactions to be disclosed in the financial statements.