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2025-04-30-accounts

Gravesham Sanctuary

Report and Accounts Year ended 30 April 2025

GRAVESHAM SANCTUARY

CHARITY INFORMATION

FOR THE YEAR ENDED 30 APRIL 2025

Trustees N Allen C Byrom appointed 21.5.24 V Clarke P Field resigned 21.5.24 A Hopkins Z Roder C Webster Governing Document CIO registration dated 31st Jan 2019 Charity Registration Number 1181817 Registered Office and 56 Windmill Street Principal Address Gravesend Kent DA12 1BB Independent Examiner Nick Spear ACCA Stewardship 1 Lamb's Passage London EC1Y 8AB

Contents Page
Charity Information 1
Trustees' Annual Report 2-4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Accounts 8 - 15
Detailed Statement of Financial Activities with Comparatives 16

Page 1

GRAVESHAM SANCTUARY TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 30 APRIL 2025

The trustees present their report for the year ended 30 April 2025 and confirm that the accounts comply with the relevant statutory requirements and the Constitution dated 31[st ] January 2019.

Objectives and activities

In planning the activities, the Trustees have applied the guidance on public benefit issued by the Charity Commission. Gravesham Sanctuary is a Christian-based registered charity whose objective is to support and befriend people facing homelessness in Gravesham. We do this by providing accommodation year-round via provision of a six-bedroom property at 56 Windmill Street, Gravesend.

In addition to providing accommodation, other activities include:

This is done in partnership with Gravesham Council, Churches Together in Gravesham and approximately 40 volunteers.

Gravesham Sanctuary works closely with Gravesham Council’s Housing and Rough Sleeping teams as well as various local agencies including North Kent MIND (mental health), Change, Grow, Live (West Kent drug and alcohol wellbeing service), Gravesend Job Centre (employment opportunities), NHS services (health), Lighthouse Counselling Trust and The Home Office (documents and repatriation to a home country).

Achievements and performance

Our emergency supported accommodation is established as a safe, caring and supportive environment. Our 6 bedrooms are usually fully occupied and 14 people were accommodated over this period. Most of our residents were sleeping on the street prior to coming into the house. We work closely with the local authority’s Rough Sleeper team and most of our referrals come through them. Our residents receive support and signposting to address physical and mental health issues, apply for and manage benefits, deal with drug or alcohol dependency, find part- or full-time work and access suitable accommodation. They develop skills for independent living by taking responsibility for cleaning, cooking, budgeting. During the year, five residents moved on into longer term accommodation with a further two moving on shortly afterwards. Our target is for people to move on within 6 months but a shortage of affordable accommodation, barriers in the private rental sector and sometimes the complexity of an individual’s situation mean that some residents are with us for longer. During that time, we see a dramatic improvement in physical and mental health, wellbeing, confidence and motivation. Some are involved in volunteering and some become part of local church communities.

Our Day Centre and Sanctuary phone service provided a first point of contact for people facing homelessness. The Day Centre moved to new premises at Emmanuel Baptist Church where it continued to provide a welcoming space for rough sleepers, people in temporary accommodation and those who have re-entered accommodation but appreciate social connection and support for challenges they face. Our guests tell us how much they enjoy meeting other people and that their wellbeing and hope for the future have increased through coming to the Day Centre. For many in long term accommodation, the advice and support they receive enable them to break the cycle of recurring homelessness. Almost 300 individuals attended over the year, making more than 2,000 visits for food, clothing, community, support and advice. Around 25 volunteers played an important role, building strong, trusting relationships and giving emotional and practical support. They involved guests in preparing and cooking meals developing budgeting and healthy eating skills in the process. They involved them in art activities. This year has seen a local increase in people becoming homeless due to their Home Office accommodation ending and also to early release from prison. All rough sleepers are referred to the council’s Rough Sleeper team via Streetlink.

Page 2

GRAVESHAM SANCTUARY TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Partner agencies who attend our day centre include NHS screening services, Immigration and outreach from drug and alcohol services. They appreciate the high level of engagement that comes from operating in a space our guests find safe and recognise they would not achieve this elsewhere.

Underpinning our services have been our key values of hope for personal change, community, welcome, a nonjudgmental attitude, forgiveness and respect. Our vision remains to empower the people we work with to overcome challenges that prevent them living fulfilled, purposeful lives, as part of a community, in a home that meets their needs. As part of that journey, those who wish to, have the opportunity to explore questions of faith and spirituality. This year has seen significant outcomes with people being housed and individuals breaking the cycle of homelessness and addiction.

Financial review

The charity derives the majority of its income from government grants and housing benefit. In addition, other ad hoc grant funding is received and regular donations continue to be made to support ongoing running costs. These donations are a combination of monthly and one-off donations. The principal areas of expenditure are salaries and the running costs for services offered at both Emmanuel Baptist Church (our day centre) and 56 Windmill Street.

During the year, there was a surplus for the year of £66,315 (2024: £45,939). Of this surplus, £4,914 is restricted as the majority of restricted funds are fully spent each month.

Reserves Policy

The reserves policy requires the charity to maintain unrestricted undesignated cash at a level equivalent to at least three months unrestricted expenditure, being approximately £29,330. The trustees consider that reserves at this level will ensure that, in the event of a significant fall in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The charity ended the year with unrestricted undesignated cash of £168,706 (2024: £117,724) and the trustees are satisfied that the charity is complying with its reserves policy. Cash reserves held are high at the year end due to annual funding amounts having been received upfront. With the uncertainty of future government funding the cash is retained to ensure continuity of operations throughout the following year as the charity is reliant on grant funding for sustainability, the timing and amount of which is not guaranteed.

Risk Management

The directors have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

Gravesham Sanctuary is a charitable incorporated organisation and is governed by a constitution dated 31st January 2019.

Trustees are appointed and removed in accordance with the constitution.

The trustees have overall legal, financial and management responsibility and meet regularly throughout the year.

Trustees’ responsibilities

The trustees are responsible for preparing the trustees' annual 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 and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of the 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:

  1. select suitable accounting policies and apply them consistently;

  2. observe the methods and principles in the Charities SORP

Page 3

GRAVESHAM SANCTUARY TRUSTEES' ANNUAL REPORT

FOR THE YEAR ENDED 30 APRIL 2025

  1. make judgements and estimates that are reasonable and prudent;

  2. state whether the applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

  3. prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The trustees are responsible for keeping proper 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 the provisions of the 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.

This report was approved by the trustees and signed on their behalf by:

Carol L Webster

Zoe Roder

........................................ Carol L Webster (Aug 26, 2025 11:28:41 GMT+1) . ………………………………. Zoe Roder (Aug 26, 2025 09:59:53 GMT+1) Carol Webster (co-chair) Zoe Roder (co-chair)

Aug 26, 2025 Date: ...............................

Aug 26, 2025 Date: ...............................

Page 4

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

GRAVESHAM SANCTUARY ('the Charity')

I report to the charity trustees on my examination of the accounts of the Charity for the year ended 30 April 2025 on pages 6 to 16 following, which have been prepared on the basis of the accounting policies set out on pages 8 to 9.

Responsibilities and basis of report

As the charity’s trustees of the Charitable Incorporated Organisation 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

Since the Charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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:

  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.

Nick Spear Nick Spear (Aug 26, 2025 11:30:51 GMT+1)

Nick Spear ACCA Association of Chartered Certified Accountants Stewardship 1 Lamb's Passage London EC1Y 8AB

Date: Aug 26, 2025

Page 5

GRAVESHAM SANCTUARY

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 30 APRIL 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Interest receivable
Total income and endowments
EXPENDITURE ON:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 Unrestricted
Funds
£
86,539
93,792
151
180,482
117,319
117,319
63,163
3,572
66,735
186,433
253,168		 Restricted
Funds
£
105,025
-
-
105,025
101,873
101,873
3,152
(3,572)
(420)
5,334
4,914		 Total
Total
Funds
Funds
2025
2024
£
£
191,564
193,310
93,792
83,020
151
217
285,507
276,547
219,192
230,608
219,192
230,608
66,315
45,939
-
-
66,315
45,939
191,767
145,828
258,082
191,767

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing operations.

The notes on page 8-15 form part of these accounts.

Page 6

GRAVESHAM SANCTUARY

BALANCE SHEET

AS AT 30 APRIL 2025

Note
FIXED ASSETS
Tangible assets
7
CURRENT ASSETS
Debtors
8
Cash at bank and in hand
9
CREDITORS: Amounts falling
due within one year
10
Net current assets / (liabilities)
Total assets less current liabilities
CREDITORS: Amounts falling due
11
after more than one year
TOTAL NET ASSETS
FUND BALANCES
15
Unrestricted Funds
General funds
Designated funds
Restricted Funds		 Unrestricted
Funds
£
459,866
6,917
168,706
175,623
(39,640)
135,983
595,849
(342,681)
253,168
(206,698)
459,866
253,168
-
253,168		 Restricted
Funds
£
-
6,221
(1,038)
5,183
(269)
4,914
4,914
-
4,914
-
-
-
4,914
4,914		 Total
Funds
2025
£
459,866
13,138
167,668
180,806
(39,909)
140,897
600,763
(342,681)
258,082
(206,698)
459,866
253,168
4,914
258,082		 Total
Funds
2024
£
468,769
8,429
118,475
126,904
(45,229)
81,675
550,444
(358,677)
191,767
(282,336)
468,769
186,433
5,334
191,767

The financial statements were approved by the Board of Trustees and were signed on its behalf by:

Carol L Webster

Zoe Roder

Zoe Roder (Aug 26, 2025 09:59:53 GMT+1) ----------------------------------------------------------------------------Carol Webster (co-chair) Zoe Roder (co-chair) Aug 26, 2025 Aug 26, 2025 Date: …........................... Date: …...........................

Charity number: 1181817

The notes on page 8-15 form part of these accounts.

Page 7

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

1 Statutory Information

The charity is a charitable incorporated organisation registered with the Charity Commission in England & Wales. The charity's registered number and principal address can be found on the Charity Information page.

2 Accounting Policies

These financial statements are prepared on a going concern basis, under the historical cost convention.

These financial statements have been prepared in accordance with the "Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) ("the Charities SORP"), with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland ("FRS 102") and with the Charities Act 2011. The charity meets the definition of a public benefit entity as set out in FRS 102.

The Charities (Accounts and Reports) Regulations 2008 (the '2008 Regulations') requires charities to prepare their accounts in accordance with 'Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005' but this accounting standard has since been withdrawn and has been replaced by the Charities SORP mentioned in the preceding paragraph. The charity has prepared these financial statements in accordance with the new Charities SORP; this departure from the 2008 Regulations is believed to be necessary for these financial statements to give a 'true and fair view'.

The principles adopted in the preparation of the financial statements are set out below.

a) Going concern

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the charity's forecasts and projections and the possible implications should projected income and / or expenditure vary unexpectedly. The trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue to operate for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.

b) Income

Income including investment income is recognised in the period in which the charity becomes entitled to receipt, the amount receivable can be measured with reasonable certainty, and receipt is probable. For the most part, income is generally recognised when it is received. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future period.

Income from donations includes recoverable gift aid, which is recognised when the related donation is received. Gift aid that has not been recovered by the balance sheet date is included as a debtor.

The charity relies on volunteers to carry out many of its activities. However, in accordance with the SORP, the value of these services has not been included in these financial statements as they cannot be reliably measured.

Income from charitable activities represents income receivable from housing benefit and guest contributions for those living at 56 Windmill Street.

c) Expenditure

Expenditure, including irrecoverable VAT, is recognised when it is incurred or, if earlier, when a legal or constructive obligation for a payment arises provided that it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Governance costs, which are included in expenditure on charitable activities but are identified separately in the notes to the accounts, includes costs associated with the independent examination of the financial statements, compliance with constitutional and statutory requirements and any other expenditure incurred on the strategic management of the charity.

Page 8

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

d) 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. Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

e) Tangible fixed assets

Items purchased or donated for the charity's own use are capitalised when the cost of purchased items, or the fair value of donated items, is more than £2,000 and the item is expected to benefit the charity over more than one accounting period. Depreciation is charged on a straight line basis so as to write down the value of each asset to its estimated residual value (if any) over its expected useful economic life. To achieve this objective the following rates of depreciation are charged:

Building improvements 10% straight line Fixtures and fittings 25% straight line

The carrying values of tangible fixed assets are reviewed for impairment in periods when events or changes in circumstances indicate that the carrying value may not be recoverable.

f) Pension scheme arrangements

Payments to defined contribution reitrement benefit schemes are charged as an expense as they fall due.

g) Taxation

The charity has taken advantage of the various reliefs from taxation available to charities and no tax is payable on the charity's income.

h) Financial instruments

The charity's financial assets and financial liabilities all qualify as basic financial instruments, as defined by FRS102. Creditors and debtors are measured at their expected settlement value (normally the amount of cash that the charity expects to pay or receive). Cash and cash equivalents include cash in hand and deposits held at call with banks.

i) Exemption from preparing a cashflow statement

The charity has taken advantage of an exemption conferred by the Charities SORP and has not prepared a cash flow statement.

j) Critical accounting estimates and areas of judgement

ln preparing financial statements certain judgements, estimates and assumptions have to be made that affect the depreciation charged in these financial statements. The annual depreciation charge for building improvements, fixtures and fittings is sensitive to changes in the estimates for useful economic life and residual value. These estimates are reassessed annually and, when necessary, adjusted to reflect current economic circumstances.

3 Donations

Donations and related gift aid
Government grants (note 3a)
Other grants receivable
3a
Rough Sleepers Initiative
Night Shelter Transformation grant (DLUHC)
Kent County Council
Government grants comprise:		 2025
£
50,905
79,753
60,906
191,564
2025
£
23,003
55,000
1,750
79,753		 2024
£
71,584
89,726
32,000
193,310
2024
£
17,768
71,958
-
89,726

Page 9

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

4 Income from charitable activities

Housing Benefit
Guest contributions
5
Charitable expenditure
5a
Costs incurred directly on specific activities
Guest supplies and services
Depreciation and impairment
Premises
Room hire
Staff training
Agency fees
Travel
Promotional
Utilities
Insurance
5b
Costs incurred on support & administration
Independent examination
Staff costs
Administrative expenses
Total expenditure		 2025
£
88,838
4,954
93,792
2025
£
2,283
12,995
9,435
3,293
298
8,622
110
79
4,102
6,340
47,557
1,860
158,443
11,332
171,635
219,192		 2024
£
79,987
3,033
83,020
2024
£
3,438
11,972
18,048
-
640
5,597
464
15
10,588
7,033
57,795
1,740
159,365
11,708
172,813
230,608

Utilities expenses for the year include a refund for a historic credit of £2,103 when the supplier was changed. The fee payable to Stewardship for examining the accounts was £1,860 (2024: £1,740); in addition, the charity paid £1,139 (2023: £1,153) for other services.

6 Analysis of staff costs

Gross wages and salaries
Social security
Pension costs
Other employment benefits		 2025
£
145,897
5,247
7,299
158,443		 2024
£
147,759
5,113
6,493
159,365

The average monthly number of employees during the year was 8 (2024: 9). Most of the charity's activities are carried out by volunteers.

No staff received salaries at a rate of more than £60,000 per annum.

Page 10

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

Note 6 Analysis of staff costs continued

Total employment benefits payable to key management for the year were as follows:

General Manager
The following amounts were payable in the previous year:
General Manager
Tangible fixed assets
Cost
At 1 May 2024
Additions
At 30 April 2025
Accumulated depreciation
At 1 May 2024
Charge for the year
At 30 April 2025
Net book value
At 30 April 2025
At 30 April 2024
Debtors
Falling due within one year:
Tax recoverable
Other debtors
Prepayments and accrued income
Cash at Bank and in Hand
Cash at bank and in hand		 Building
Improvements
£
96,855
-
96,855
11,760
9,686
21,446
75,409
85,095		 Wages &
salaries
25,956
Wages &
salaries
30,102
Land and
Buildings
£
377,108
-
377,108
-
-
-
377,108
377,108		 Employer
pension
contributions
1,298
Employer
pension
contributions
1,176
£
9,145
4,092
13,237
2,579
3,309
5,888
7,349
6,566
2025
£
1,008
1,670
10,460
13,138
2025
£
167,668
Furniture and
Equipment		 2025
£
27,254
2024
£
31,278
Total
2025
£
483,108
4,092
487,200
14,339
12,995
27,334
459,866
468,769
2024
£
158
1,802
6,469
8,429
2024
£
118,475

7 Tangible fixed assets

8 Debtors

Page 11

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

10 Creditors: liabilities falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals
Deferred income
Loan
Creditors: amounts falling due after more than one year
Loan
Deferred income
Within one year
Amount deferred in year
The income deferred at the period end will be released to income over the following periods:
Amount released to income
Balance at the beginning of the reporting period
Balance at the end of the reporting period
Deferred income comprises the following:		 2025
£
2,005
1,670
1,012
1,860
17,366
15,996
39,909
2025
£
342,681
2025
£
21,364
(21,364)
17,366
17,366
17,366		 2024
£
3,142
1,945
1,042
1,740
21,364
15,996
45,229
2024
£
358,677
2024
£
-
-
21,364
21,364
21,364

11 Creditors: amounts falling due after more than one year

12 Deferred income

All of the deferred income relates to unrestricted fund Garfield Weston which is applied to the period 13th March 2025 to 12th March 2026.

13 Loan

The liability for the concessionary loans referred to in note 11 falls due for repayment in instalments as follows:

Repayable:
Within one year
Between one and five years
After five years		 2025
2024
£
£
15,996
15,996
63,984
63,984
278,697
294,693
358,677
374,673
Concessionary loans		 2025
2024
£
£
15,996
15,996
63,984
63,984
278,697
294,693
358,677
374,673
Concessionary loans
374,673

The concessionary loan is interest free and unsecured; it is being repaid in monthly instalments and must be repaid in full by 1st August 2047.

14 Pension commitments

During the year employer’s pension contributions totalling £7,299 (2024: £6,493) were payable to defined contribution personal pension schemes. At the balance sheet date pension contributions totalling £1,012 (2024: £1,042) were owed.

Page 12

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

15 Funds

During the year the movements in the charity's funds were as follows:

Designated Funds
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
Building Improvements
John Lewis
Joseph Rank
Kent County Council Members Fund
NSTF Revenue
Rotary Club
Rough Sleeping Initiative (RSI)
Screwfix
Trusthouse
Aggregate of funds		 Opening
balance
2025
£
468,769
(282,336)
186,433
2,750
-
-
-
-
1,350
1,234
-
-
5,334
191,767		 Incoming
resources
2025
£
-
180,482
180,482
-
1,500
10,000
1,750
55,000
1,200
23,003
3,572
9,000
105,025
285,507		 Outgoing
resources
2025
£
(12,995)
(104,324)
(117,319)
(2,190)
(140)
(10,000)
(934)
(55,000)
(1,350)
(23,259)
-
(9,000)
(101,873)
(219,192)		 Transfers
in the year
2025
£
4,092
(520)
3,572
-
-
-
-
-
-
-
(3,572)
-
(3,572)
-		 Closing
balance
2025
£
459,866
(206,698)
253,168
560
1,360
-
816
-
1,200
978
-
-
4,914
258,082

Analysis of net assets by fund

The assets and liabilities of the various funds were as follows:

assets and liabilities of the various funds were as follows:
Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year		 General
Designated
funds
funds
£
£
-
459,866
6,917
-
168,706
-
(39,640)
-
(342,681)
-
(206,698)
459,866
Unrestricted Funds		 Restricted
funds
£
-
6,221
(1,038)
(269)
-
4,914		 2025
£
459,866
13,138
167,668
(39,909)
(342,681)
General
funds
£
-
6,917
168,706
(39,640)
(342,681)
(206,698)
258,082

Page 13

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

Note 15 Funds continued

In the previous year the movements in the charity's funds were as follows:

Designated Funds
General Unrestricted Funds
Total Unrestricted Funds
Restricted Funds
B&Q Foundation
Lidl - Neighbourly Foundation Fund
NSTF Revenue
Building improvements
Rotary Club
Rough Sleeping Initiative (RSI)
Sainsburys
Aggregate of funds		 Opening
balance
2024
£
480,741
(337,654)
143,087
-
-
95
-
1,745
901
-
2,741
145,828		 Incoming
resources
2024
£
-
169,821
169,821
5,000
500
71,958
10,000
-
17,768
1,500
106,726
276,547		 Outgoing
resources
2024
£
(11,972)
(114,503)
(126,475)
(5,000)
(500)
(72,053)
(7,250)
(395)
(17,435)
(1,500)
(104,133)
(230,608)		 Transfers
in the year
2024
£
-
-
-
-
-
-
-
-
-
-
-
-		 Closing
balance
2024
£
468,769
(282,336)
186,433
-
-
-
2,750
1,350
1,234
-
5,334
191,767

Analysis of net assets by fund

In the previous year, the assets and liabilities of the various funds were as follows:

Tangible fixed assets
Debtors
Cash at bank and in hand
Creditors falling due within one year
Creditors falling due after one year		 General
Designated
funds
funds
£
£
-
468,769
3,846
-
117,724
-
(45,229)
-
(358,677)
-
(282,336)
468,769
Unrestricted Funds		 Restricted
funds
£
-
4,583
751
-
-
5,334		 2024
£
468,769
8,429
118,475
(45,229)
(358,677)
General
funds
£
-
3,846
117,724
(45,229)
(358,677)
(282,336)
191,767

Page 14

GRAVESHAM SANCTUARY

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 30 APRIL 2025

Note 15 Funds continued

Restricted funds

John Lewis Fund - represents funds to spend on cooked meals for guests.

Joseph Rank Fund - donation for core revenue costs only.

Kent County Council Members Fund - for items for the day centre.

Night Shelter Transformation Fund - income to spend on budgeted revenue expenditure for 56 Windmill Street.

Building Improvements - donation given for refurbishment of 56 Windmill Street.

Rotary Club Fund - money received to spend on 56 Windmill Street furnishings.

Rough Sleeping Initiative (RSI) fund - to use for the salary and training of the support worker. Screwfix Fund - income received towards purchase of a washer-dryer for 56 Windmill Street. Trusthouse Fund - donation for core revenue costs only.

Transfers between funds during the year represented the movement of the fixed asset purchase of a washer dryer to the designated fixed asset fund.

All designated funds represent fixed asset purchases.

16 Transactions with related parties

During the year the charity:

Page 15

GRAVESHAM SANCTUARY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES WITH COMPARATIVES

FOR THE YEAR ENDED 30 APRIL 2025

Note
INCOME AND ENDOWMENTS FROM:
Donations
3
Charitable activities
4
Interest receivable
Total income and endowments
EXPENDITURE ON:
Charitable activities:
5
Total Expenditure
Net income/(expenditure)
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
15		 General
Designated
2025
2025
£
£
86,539
-
93,792
-
151
-
180,482
-
104,324
12,995
104,324
12,995
76,158
(12,995)
(520)
4,092
75,638
(8,903)
(282,336)
468,769
(206,698)
459,866
Unrestricted funds		 Restricted
2025
£
105,025
-
-
105,025
101,873
101,873
3,152
(3,572)
(420)
5,334
4,914		 Total
2025
£
191,564
93,792
151
285,507
219,192
219,192
66,315
-
66,315
191,767
258,082		 General
Designated
2024
2024
£
£
86,584
-
83,020
-
217
-
169,821
-
114,503
11,972
114,503
11,972
55,318
(11,972)
-
-
55,318
(11,972)
(337,654)
480,741
(282,336)
468,769
Unrestricted funds		 Restricted
2024
£
106,726
-
-
106,726
104,133
104,133
2,593
-
2,593
2,741
5,334		 Total
2024
£
193,310
83,020
217
276,547
230,608
230,608
45,939
-
45,939
145,828
191,767

Page 16