**Charity number: 1181511** ## **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **UNAUDITED** **TRUSTEES' REPORT AND FINANCIAL STATEMENTS** **FOR THE YEAR ENDED 31 DECEMBER 2023** ## **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **CONTENTS** ||Page| |---|---| |**Reference and administrative details of the Charity, its Trustees and advisers**|1| |**Trustees' report**|2 - 6| |**Independent examiner's report**|7| |**Statement of financial activities**|8| |**Balance sheet**|9| |**Notes to the financial statements**|10 - 21| **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2023** |**Trustees**|Michelle Jackson, Chair| |---|---| ||Richard Ling| ||Timothy Weeks| ||Simon Marlow| ||Rev Sarah Forrest MB BS Hons| ||Susan Self, Treasurer| |**Charity registered**
**number**
1181511
**Principal office**
Holy Trinity Parish Church
South Street
Bishop's Stortford
CM23 3BQ
**Accountants**
MA Partners LLP
Chartered Accountants
7 The Close
Norwich
Norfolk
NR1 4DJ|| Page 1 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2023** The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2023 to 31 December 2023. 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). ## **Objectives and activities** ## **a. Charitable objectives** The objectives of the Charitable Incorporated Organisation as set out in its constitution are: - providing shelter and support to people in the town and surrounding area of Bishop's Stortford who are homeless or at significant risk of homelessness; - providing accommodation, volunteers and food at a night shelter; - providing clothing, food and other articles for rough sleepers and others in need; and - sign posting people in need to agencies which can help them further. ## **b. Activities undertaken to achieve objectives** 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, and financial guidance on move-on options and ongoing support in settled-status. It works closely with the local Council's Rough Sleeper Co-ordinator. Page 2 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Objectives and activities (continued)** ## **c. Achievements and Performance** This year was Holy Trinity Night Shelter’s (HTNS) first full opening all year round to support rough sleepers from November to March (with overnight accommodation) and rough sleepers and individuals who were at risk of becoming homeless during the months of March to November (drop in sessions on Monday, Wednesday and Friday or appointments through the week). 19 guests stayed with us through the season , some stayed for one night and others stayed for the whole season. 6 guests moved into settled accommodation, 4 moved into temporary accommodation (provided by East Herts Council), 3 are sofa surfing, 2 are sleeping rough, 1 in prison and 3 who we have no contact with presently. We did not have to turn anyone away. We continue to support anyone who needs our help. The hours we operate the drop in provide an important anchor to a large number of people in the Community, where we work alongside numerous organisations throughout the area in helping them. The Outreach, that we do all year round, enables us to identify and verify anyone who may have fallen through the safety nets of commissioned services and get them any assistance that they need – or want. In the past year we have found one missing person and got them back into hospital for vital treatment, helped two young people return to their homes, attended numerous Rough-Sleeper alerts through StreetLink, and been on hand to provide essential items to anybody who turns up at HTNS. HTNS also continues to be well supported by the local community and we appreciate the efforts and commitment of the volunteers. Our volunteers enabled us to stay open all season and also helped us host a fantastic Christmas Day lunch for guests and we managed to stay open all day Christmas, Boxing Day and New Year’s day. We HTNS coordinates with East Herts District Council and their Rough Sleeper Unit. The complex nature of everyone we helped was evident this year, alcohol and drugs, combined with ever present Mental Health issues, were again at the forefront. We had a CGL (drug/alcohol service) worker, Rebecca, visit on a regular basis which has been a massive asset, and she continues to attend on Mondays. Along with Karen & Georgina, two fantastic Nurses, who have provided medical attention and advice to our Guests, and us! Ben, a social prescriber also treated the guests to a visit and sulloied a much appreciated takeaway. We are still working closely with Housing Justice and have now gained a Bronze Quality Mark from them. ## **Structuring, Governance and Management** ## **a. Constitution** Holy Trinity Night Shelter & Community Outreach is registered as a charitable company limited by guarantee and was set up by Memorandum and Articles of Association. Page 3 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Structuring, Governance and Management (continued)** ## **b. Structuring, Governance and Management** The Trustees of the charity are: Michelle Jackson Richard Ling Timothy Weeks Simon Marlow Rev Sarah Forrest MB BS Hons Susan Self None of whom are remunerated. They are all duly appointed in accordance with clauses 9 and 10 of the charity's constitution. The charity employs the following individuals: 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 the trustees or any member of their families. ## **Financial Review** ## **a. Overview** Total income was £59,006 & total costs were £49,615 in the year ending December 2023. Total income was £31,350 & total costs were £48,687 in the year ending December 2022. Donations went up in 2023. Donations were in the main from local charitable concerns such as religious bodies, Rotarians and local and international companies. Costs have risen, extra costs were incurred in 2023 assisting guests into more permanent accommodation. ## **b. Going Concern** After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Page 4 ## **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **c. Reserves Policy** Trustees consider that total reserves should be set at 24 months operating costs being approximately £100,000. Total reserves held as at 31 December 2023 was £107,343 ( _2022 - £97,952_ ). Free reserves, being unrestricted funds not represented by fixed assets were £102,300 ( _2022 - £90,516_ ). As the trustees wish to carry out a programme of improvement to the shelter, the extra money is held ready for renovation work. ## **Funds Held as Custodian Trustee on Behalf of Others** There are no arrangements in place where trustees act as custodians for third parties. ## **d. Principal risks and uncertainties** The principal risk is that revenue fundraising may prove difficult, especially identifying regular income over the next few years. Another risk is that we rely especially on our Night Shelter Manager and any change of arrangements could significantly affect the night shelter working and outreach. ## **e. 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. ## **f. 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 businesses and local people. During this and the previous year no complaints or issues have arisen as a result of fundraising activities ## **g. Plan for the future** It is the intention of the trustees to continue to operate in the next year as may be permitted having regard to the facilities available. It is too early to start any significant capital building development work since we need to raise funding and obtain necessary permissions. Page 5 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Statement of Trustees' responsibilities** 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles of the Charities SORP (FRS 102); - make judgments and accounting estimates that are reasonable and prudent; - state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 the provisions of the Constitution. 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. Approved by order of the members of the board of Trustees and signed on their behalf by: **Michelle Jackson** (Chair of Trustees) Date: 31 October 2024 Page 6 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2023** ## **Independent examiner's report to the Trustees of Holy Trinity Night Shelter & Community Outreach ('the Charity')** I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2023. ## **Responsibilities and basis of report** As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act'). I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. ## **Independent examiner's statement** Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn. I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or 2. the accounts do not accord with those records; or 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. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report. Signed: Dated: 31 October 2024 Alice Lynch BSc FCA DChA ## **MA Partners LLP** Chartered Accountants 7 The Close Norwich Norfolk NR1 4DJ Page 7 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2023** |**Note**
**Income from:**
Donations and legacies
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Charitable activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Restricted**
**funds**
**2023**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**3,945**
**-**
**3,945**|**Unrestricted**
**funds**
**2023**
**£**
**40,798**
**15,365**
**2,843**
**59,006**
**49,615**
**49,615**
**9,391**
**94,007**
**9,391**
**103,398**|**Total**
**funds**
**2023**
**£**
**40,798**
**15,365**
**2,843**
**59,006**
**49,615**
**49,615**
**9,391**
**97,952**
**9,391**
**107,343**|_Total_
_funds_
_2022_
_£_
_27,374_
_3,218_
_758_
_31,350_
_48,687_
_48,687_
_(17,337)_
_115,289_
_(17,337)_
_97,952_| |---|---|---|---|---| The Statement of financial activities includes all gains and losses recognised in the year. The notes on pages 10 to 21 form part of these financial statements. Page 8 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **BALANCE SHEET AS AT 31 DECEMBER 2023** |**Note**
**Fixed assets**
Tangible assets
10
**Current assets**
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**276**
**107,678**
**107,954**
**(1,709)**|**2023**
**£**
**1,098**
**1,098**
**106,245**
**107,343**
**107,343**
**3,945**
**103,398**
**107,343**|_159_
_96,090_
_96,249_
_(1,788)_|_2022_
_£_
_3,491_| |---|---|---|---|---| |||||_3,491_
_94,461_| |||||_97,952_| |||||| |||||_97,952_| |||||_3,945_
_94,007_| |||||| |||||_97,952_| The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by: **Michelle Jackson** (Chair of Trustees) Date: 31 October 2024 The notes on pages 10 to 21 form part of these financial statements. Page 9 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **1. General information** Holy Trinity Night Shelter & Community Outreach, registered charity number 1181511, is a UK registered Charitable Incorporated Organisation. The principal office is South Street, Bishop's Stortford, CM23 3BQ. The principal activity of the charity is to provide shelter for the homeless in Bishop's Stortford and the local area. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn. Holy Trinity Night Shelter & Community Outreach 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. ## **2.2 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. Grants are included in the Statement of financial activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. ## **2.3 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 on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. Page 10 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **2. Accounting policies (continued)** ## **2.4 Tangible fixed assets and depreciation** Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost. Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis: Furniture and Equipment - 33% Straight line Computer equipment - 33% Straight line ## **2.5 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **2.6 Cash at bank and in hand** Cash at bank and 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. ## **2.7 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. ## **2.8 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. ## **2.9 Pensions** The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. Page 11 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **2. Accounting policies (continued)** ## **2.10 Fund accounting** General funds are unrestricted funds which 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. 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 costs 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. Investment income, gains and losses are allocated to the appropriate fund. ## **3. Income from donations and legacies** |**Unrestricted**
**funds**
**2023**
**£**
Donations
32,798
Grants
8,000
40,798|**Total**
**funds**
**2023**
**£**
**32,798**
**8,000**
**40,798**|_Total_
_funds_
_2022_
_£_
_27,374_
_-_| |---|---|---| |||_27,374_| ## **4. Income from other trading activities** **Income from fundraising events** ||**Unrestricted**|**Total**|_Total_| |---|---|---|---| ||**funds**|**funds**|_funds_| ||**2023**|**2023**|_2022_| ||**£**|**£**|_£_| |Fundraising|15,365|**15,365**|_3,073_| Page 12 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **4. Income from other trading activities (continued)** ## **Income from non charitable trading activities** |**Unrestricted**
**funds**
**2023**
**£**
Other Income
-
**Investment income**
**Unrestricted**
**funds**
**2023**
**£**
Bank interest
2,843|**Total**
**funds**
**2023**
**£**
**-**
**Total**
**funds**
**2023**
**£**
**2,843**|_Total_
_funds_
_2022_
_£_
_145_| |---|---|---| |||_Total_
_funds_
_2022_
_£_
_758_| ## **5. Investment income** Page 13 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **6. Analysis of expenditure by activities** |Night shelter and community outreach
_Total 2022_|**Activities**
**undertaken**
**directly**
**2023**
**£**
19,261
_15,138_|**Support**
**costs**
**2023**
**£**
30,354
_33,549_|**Total**
**funds**
**2023**
**£**
**49,615**
_48,687_|_Total_
_funds_
_2022_
_£_
_48,687_| |---|---|---|---|---| |||||| ## **Analysis of direct costs** |Staff costs
Other direct costs|**Total**
**funds**
**2023**
**£**
**15,255**
**4,006**
**19,261**|_Total_
_funds_
_2022_
_£_
_13,523_
_1,615_| |---|---|---| |||_15,138_| Page 14 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **6. Analysis of expenditure by activities (continued)** ## **Analysis of support costs** |Depreciation
Premises costs
Cleaning costs
Travel
Repairs & Maintenance
Insurance
Governance
Rent
Fundraising|**Total**
**funds**
**2023**
**£**
**3,890**
**12,940**
**5,155**
**1,059**
**2,523**
**1,523**
**1,522**
**810**
**932**
**30,354**|_Total_
_funds_
_2022_
_£_
_9,817_
_9,972_
_4,092_
_1,153_
_4,122_
_1,415_
_1,358_
_1,620_
_-_| |---|---|---| |||_33,549_| ## **7. Independent examiner's remuneration** The independent examiner's remuneration amounts to an independent examiner fee of £1,500 _(2022 - £1,380)_ , and other services of £1,272 ( _2022_ - _£528_ ). ## **8. Staff costs** |Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2023**
**£**
**14,975**
**211**
**69**
**15,255**|_2022_
_£_
_13,447_
_76_
_-_| |---|---|---| |||| |||_13,523_| The average number of persons employed by the Charity during the year was as follows: ||**2023**|_2022_| |---|---|---| ||**No.**|_No._| |Night Shelter & Community Outreach Staff|**2**|_2_| Page 15 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **8. Staff costs (continued)** No employee received remuneration amounting to more than £60,000 in either year. ## **9. Trustees' remuneration and expenses** During the year, no Trustees received any remuneration or other benefits _(2022 - £NIL)_ . During the year ended 31 December 2023, no Trustee expenses have been incurred _(2022 - £NIL)_ . ## **10. Tangible fixed assets** |**Cost or valuation**
At 1 January 2023
Additions
At 31 December 2023
**Depreciation**
At 1 January 2023
Charge for the year
At 31 December 2023
**Net book value**
At 31 December 2023
_At 31 December 2022_|**Furniture**
**and**
**Equipment**
**£**
**28,237**
**1,497**
**29,734**
**24,947**
**3,789**
**28,736**
**998**
_3,290_|**Computer**
**equipment**
**£**
**1,977**
**-**
**1,977**
**1,776**
**101**
**1,877**
**100**
_201_|**Total**
**£**
**30,214**
**1,497**| |---|---|---|---| ||||**31,711**| ||||**26,723**
**3,890**| ||||**30,613**| ||||**1,098**| ||||_3,491_| Page 16 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **11. Debtors** |**Due within one year**
Prepayments and accrued income|**2023**
**£**
**276**
**276**|_2022_
_£_
_159_| |---|---|---| |||| |||_159_| ## **12. Creditors: Amounts falling due within one year** |Trade creditors
Accruals and deferred income|**2023**
**£**
**209**
**1,500**
**1,709**|_2022_
_£_
_430_
_1,358_| |---|---|---| |||| |||_1,788_| Page 17 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **13. Statement of funds** ## **Statement of funds - current year** |**Balance at 1**
**January**
**2023**
**£**
**Unrestricted funds**
General Funds
**90,516**
Fixed assets
**3,491**
**94,007**
**Restricted funds**
Homelessness winter
transformation fund
**3,945**
**Total of funds**
**97,952**|**Income**
**£**
**Expenditure**
**£**
**59,006**
**(45,725)**
**-**
**(3,890)**
**59,006**
**(49,615)**
**-**
**-**
**59,006**
**(49,615)**|**Transfers**
**in/out**
**£**
**(1,497)**
**1,497**
**-**
**-**
**-**|**Balance at**
**31**
**December**
**2023**
**£**
**102,300**
**1,098**| |---|---|---|---| ||||**103,398**| ||||**3,945**| ||||**107,343**| Page 18 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **13. Statement of funds (continued)** ## **Statement of funds - prior year** |**Unrestricted funds**
General Funds
Fixed assets
**Restricted funds**
Homelessness winter
transformation fund
**Total of funds**|_Balance at_
_1 January_
_2022_
_£_
_98,336_
_13,008_
_111,344_
_Balance at_
_1 January_
_2022_
_£_
_3,945_
_115,289_|_Income_
_£_
_31,350_
_-_
_31,350_
_Income_
_£_
_-_
_31,350_|_Expenditure_
_£_
_(38,870)_
_(9,817)_
_(48,687)_
_Expenditure_
_£_
_-_
_(48,687)_|_Transfers_
_in/out_
_£_
_(300)_
_300_
_-_
_Transfers_
_in/out_
_£_
_-_
_-_|_Balance at_
_31_
_December_
_2022_
_£_
_90,516_
_3,491_| |---|---|---|---|---|---| ||||||_94,007_| ||||||_Balance at_
_31_
_December_
_2022_
_£_
_3,945_| ||||||_97,952_| 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 accomodation for guests. ## **General unrestricted fund** This represents income received that does not have restrictions. ## **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. Page 19 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **14. Summary of funds** ## **Summary of funds - current year** |**Balance at 1**
**January**
**2023**
**£**
General funds
**94,007**
Restricted funds
**3,945**
**97,952**
**Summary of funds - prior year**
_Balance at_
_1 January_
_2022_
_£_
General funds
_111,344_
Restricted funds
_3,945_
_115,289_|**Income**
**£**
**Expenditure**
**£**
**59,006**
**(49,615)**
**-**
**-**
**59,006**
**(49,615)**
_Income_
_£_
_Expenditure_
_£_
_31,350_
_(48,687)_
_-_
_-_
_31,350_
_(48,687)_|**Transfers**
**in/out**
**£**
**-**
**-**
**-**
_Transfers_
_in/out_
_£_
_-_
_-_
_-_|**Balance at**
**31**
**December**
**2023**
**£**
**103,398**
**3,945**| |---|---|---|---| ||||**107,343**| ||||_Balance at_
_31_
_December_
_2022_
_£_
_94,007_
_3,945_| |General funds
Restricted funds|||| ||||_97,952_| ## **15. Analysis of net assets between funds** ## **Analysis of net assets between funds - current year** |Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Restricted**
**funds**
**2023**
**Unrestricted**
**funds**
**2023**
**£**
**£**
-
1,098
3,945
104,009
-
(1,709)
3,945
103,398|**Total**
**funds**
**2023**
**£**
**1,098**
**107,954**
**(1,709)**
**107,343**| |---|---|---| Page 20 **HOLY TRINITY NIGHT SHELTER & COMMUNITY OUTREACH** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023** ## **15. Analysis of net assets between funds (continued)** ## **Analysis of net assets between funds - prior year** |Tangible fixed assets
Current assets
Creditors due within one year
**Total**|_Restricted_
_funds_
_2022_
_£_
_-_
_3,945_
_-_
_3,945_|_Unrestricted_
_funds_
_2022_
_£_
_3,491_
_92,304_
_(1,788)_
_94,007_|_Total_
_funds_
_2022_
_£_
_3,491_
_96,249_
_(1,788)_
_97,952_| |---|---|---|---| ## **16. Pension commitments** The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the group in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £69 (2022 - £Nil), £Nil (2022 - £Nil) was payable to the fund at the balance sheet date. ## **17. Related party transactions** The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 December 2023. Page 21