**REGISTERED CHARITY NUMBER: 1184331**
## **Report of the Trustees and**
**Unaudited Financial Statements for the Period 1 May 2020 to 31 December 2020**
**for**
**Off the Streets**
Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
**Off the Streets**
## **Contents of the Financial Statements for the Period 1 May 2020 to 31 December 2020**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Balance Sheet**||6||
|**Notes to the Financial Statements**|7|to|12|
|**Detailed Statement of Financial Activities**|13|to|14|
**Off the Streets**
## **Report of the Trustees for the Period 1 May 2020 to 31 December 2020**
The trustees present their report with the financial statements of the charity for the period 1 May 2020 to 31 December 2020. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
The relief of poverty for the benefit of people who are homeless or rough sleepers in Southend-on-Sea and the surrounding area, in particular but not exclusively, by providing short term accommodation and supporting and assisting those homeless persons who want to escape homelessness by providing signposting/advocacy and provide support for up to 6 months to enable rough sleepers to move into more permanent accommodation.
The aims of the charity are to build a community for those in need of shelter.
To offer support to those in need and encourage engagement with other appropriate services, To be part of the solution of homelessness
To help transition homeless to stable suitable maintainable accommodation and possible employment.
## **Significant activities**
The charity provides a 5 bed year round night shelter for the homeless at our premises in Westcliff on Sea, Essex.
## **Public benefit**
The trustees have considered their requirements for ensuring public benefit and believe that the charity meets these requirements comfortably in light of the work performed.
## **Grantmaking**
The charity has no plans to make charitable grants to any individual or charitable body.
## **Volunteers**
The charity currently employs no paid staff and therefore volunteers are fundamental to the operation of the charity to deliver services. During the period the charity had 35 volunteers working at the shelter in addition to the 8 volunteer trustees.
## **ACHIEVEMENT AND PERFORMANCE**
## **Fundraising activities**
The charity is currently building a body of loyal regular donors. The charity has ben successful at obtaining some small charitable grants in the year which is something the charity hopes to build upon in future years.
The charity does pay the adhoc services of a freelance bid writer when required.
## **FINANCIAL REVIEW**
## **Principal funding sources**
The charity obtains the majority of it's funding from regular and one off local donations. This is intended to change in future when the charity will review it's funding model and business case.
## **Reserves policy**
The charity has set a reserves policy of maintaining reserves of a maximum of £25,000.
## **FUTURE PLANS**
The charity has a clear plan for the future which involves plans such as:
1 - Making plans to purchase a permanent building to create a larger shelter with a permanent future.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a constitution of organisation and constitutes an unincorporated not for profit organisation.
Page 1
**Off the Streets**
## **Report of the Trustees for the Period 1 May 2020 to 31 December 2020**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Charity constitution**
The current constitution was adopted and approved by the trustees on 2nd April 2018 and copies are available for viewing upon request to the charity registered office.
## **Recruitment and appointment of new trustees**
The Trustees frequently monitor skills lacking in the existing board and once the ideal skill/experience profile has been identified a recruitment plan will be formulated. This will identify the most appropriate resources from which applicants might be found. Preference should be given to advertisement in the media, volunteer bureau, and direct approaches to professional bodies and to other voluntary organisations over approaches to personal contacts as the intention is to promote diversity and to avoid conflicts of interest.
Off the Streets seeks to ensure diversity in it's board of trustees as well as in its staff base and consideration will be given to ways in which groups that are under-represented on the board might be reached and encouraged to apply. However, at the point of selection the Trustees will not discriminate unfairly on any of the grounds listed in the Equal Opportunities Policy.
## **Organisational structure**
The day to day operation of the charity and shelter are managed by the Operational Board which consists of a smaller group of trustees and the shelter managers.
The volunteers involved in the centre day to day report to the centre managers who report to the Operational Board.
## **Centre Managers:**
Ms Kirsty Fields Mrs Karen Fields
## **Induction and training of new trustees**
Possible candidates are interviewed by members of the trustee board and once appointed undergo an initial induction and then ongoing training is provided at regular periods to ensure that trustees are fully equipped to understand and perform their duties appropriately.
## **Related parties**
A register of related parties is maintained and presented at every trustee meeting. A policy in relation to related business interests exists and is updated with any relevant amendments.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
1184331
## **Principal address**
505 London Road Westcliff Essex SS0 9LG
Page 2
**Off the Streets**
## **Report of the Trustees for the Period 1 May 2020 to 31 December 2020**
## **Trustees**
Mrs S Mortimore Ms K Fields D Thomas Chairman E Perry Mrs K Fields Mrs S Meddle (resigned 31.12.2020) J Burn Treasurer (resigned 28.5.2020) Mrs S Parkinson (appointed 12.9.2020) Mrs C Walford Mrs V Bloomfield (appointed 29.8.2020)
## **Independent Examiner**
Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................ D Thomas - Trustee
Page 3
## **Independent Examiner's Report to the Trustees of Off the Streets**
## **Independent examiner's report to the trustees of Off the Streets**
I report to the charity trustees on my examination of the accounts of Off the Streets (the Trust) for the period 1 May 2020 to 31 December 2020.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all 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 material 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 Trust 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.
H Meagher FCA ICAEW Butlers Chartered Accountants Suite 6 Burley House 15 High Street Rayleigh Essex SS6 7EW
Date: .............................................
Page 4
**Off the Streets**
## **Statement of Financial Activities for the Period 1 May 2020 to 31 December 2020**
||||||Period|Period|
|---|---|---|---|---|---|---|
||||||1.5.20|9.7.19|
||||||to|to|
||||||31.12.20|30.4.20|
|||Unrestricted|Restricted||Total|Total|
|||fund|funds||funds|funds|
||Notes|£|£||£|£|
|**INCOME AND ENDOWMENTS FROM**|||||||
|Donations and legacies||67,837||-|67,837|27,440|
|**Charitable activities**|||||||
|Homeless Shelter||-|4,000||4,000|13,000|
|Other trading activities|2|-||-|-|9,932|
|Investment income|3|21||-|21|1|
|Other income||-||-|-|652|
|**Total**||67,858|4,000||71,858|51,025|
|**EXPENDITURE ON**|||||||
|Raising funds||3,435||-|3,435|3,072|
|**Charitable activities**|||||||
|Homeless Shelter||26,827|5,255||32,082|29,813|
|Other||936||-|936|971|
|**Total**||31,198|5,255||36,453|33,856|
|**NET INCOME/(EXPENDITURE)**||36,660|(1,255)||35,405|17,169|
|**RECONCILIATION OF FUNDS**|||||||
|**Total funds brought forward**||18,290|1,255||19,545|2,376|
|**TOTAL FUNDS CARRIED FORWARD**||54,950||-|54,950|19,545|
The notes form part of these financial statements
Page 5
## **Off the Streets**
## **Balance Sheet 31 December 2020**
|||||31.12.20|30.4.20|
|---|---|---|---|---|---|
|||Unrestricted|Restricted|Total|Total|
|||fund|funds|funds|funds|
||Notes|£|£|£|£|
|**FIXED ASSETS**||||||
|Tangible assets|7|1,912|-|1,912|2,522|
|**CURRENT ASSETS**||||||
|Debtors|8|2,620|-|2,620|2,008|
|Cash at bank and in hand||51,410|-|51,410|17,094|
|||54,030|-|54,030|19,102|
|**CREDITORS**||||||
|Amounts falling due within one year|9|(3,168)|-|(3,168)|(2,079)|
|**NET CURRENT ASSETS**||50,862|-|50,862|17,023|
|**TOTAL ASSETS LESS CURRENT**||||||
|**LIABILITIES**||52,774|-|52,774|19,545|
|**NET ASSETS**||52,774|-|52,774|19,545|
|**FUNDS**|11|||||
|Unrestricted funds||||52,774|18,290|
|Restricted funds:||||||
|Essex Community Foundation||||-|501|
|Woodward Charitable Trust||||-|754|
|||||-|1,255|
|**TOTAL FUNDS**||||52,774|19,545|
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. D Thomas - Trustee
............................................. E Perry - Trustee
The notes form part of these financial statements
Page 6
**Off the Streets**
## **Notes to the Financial Statements for the Period 1 May 2020 to 31 December 2020**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 33% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. 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.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
continued...
Page 7
**Off the Streets**
## **Notes to the Financial Statements - continued for the Period 1 May 2020 to 31 December 2020**
## **2. OTHER TRADING ACTIVITIES**
|**OTHER TRADING ACTIVITIES**|||
|---|---|---|
||Period|Period|
||1.5.20|9.7.19|
||to|to|
||31.12.20|30.4.20|
||£|£|
|Fundraising events|-|9,736|
|Sale of goods|-|196|
||-|9,932|
|**INVESTMENT INCOME**|||
||Period|Period|
||1.5.20|9.7.19|
||to|to|
||31.12.20|30.4.20|
||£|£|
|Interest receivable - trading|21|1|
## **3. INVESTMENT INCOME**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the period ended 31 December 2020 nor for the period ended 30 April 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the period ended 31 December 2020 nor for the period ended 30 April 2020.
## **5. STAFF COSTS**
The average monthly number of employees during the period was as follows:
||Period|Period|
|---|---|---|
||1.5.20|9.7.19|
||to|to|
||31.12.20|30.4.20|
|Volunteer managers - delivery|2|2|
No employees received emoluments in excess of £60,000.
continued...
Page 8
**Off the Streets**
## **Notes to the Financial Statements - continued for the Period 1 May 2020 to 31 December 2020**
|**6.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
27,440
-
**Charitable activities**
Homeless Shelter
-
13,000
Other trading activities
9,932
-
Investment income
1
-
Other income
652
-
**Total**
38,025
13,000
**EXPENDITURE ON**
Raising funds
3,072
-
**Charitable activities**
Homeless Shelter
18,067
11,746
Other
971
-
**Total**
22,110
11,746
**NET INCOME**
15,915
1,254
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
2,376
-
**TOTAL FUNDS CARRIED FORWARD**
18,291
1,254|Total
funds
£
27,440
13,000
9,932
1
652|
|---|---|
||51,025
3,072
29,813
971|
||33,856|
||17,169
2,376|
||19,545|
continued...
Page 9
**Off the Streets**
## **Notes to the Financial Statements - continued for the Period 1 May 2020 to 31 December 2020**
## **7. TANGIBLE FIXED ASSETS**
|**7.**|**TANGIBLE FIXED ASSETS**|||||||
|---|---|---|---|---|---|---|---|
|||Fixtures||||||
|||and||Motor||Computer||
|||fittings||vehicles||equipment|Totals|
|||£||£||£|£|
||**COST**|||||||
||At 1 May 2020|2,890||500||404|3,794|
||Additions||325||-|-|325|
||At 31 December 2020|3,215||500||404|4,119|
||**DEPRECIATION**|||||||
||At 1 May 2020||803|259||210|1,272|
||Charge for year||804|67||64|935|
||At 31 December 2020|1,607||326||274|2,207|
||**NET BOOK VALUE**|||||||
||At 31 December 2020|1,608||174||130|1,912|
||At 30 April 2020|2,087||241||194|2,522|
|**8.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||||||
|||||||31.12.20|30.4.20|
|||||||£|£|
||Other debtors|||||2,060|1,460|
||Prepayments|||||560|548|
|||||||2,620|2,008|
|**9.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN**||**ONE YEAR**|||||
|||||||31.12.20|30.4.20|
|||||||£|£|
||Trade creditors|||||180|-|
||Other creditors|||||2,988|2,079|
|||||||3,168|2,079|
|**10.**|**LEASING AGREEMENTS**|||||||
||Minimum lease payments under non-cancellable operating leases fall|||due as follows:||||
|||||||31.12.20|30.4.20|
|||||||£|£|
||Within one year|||||6,600|8,040|
||The above property is on an 12 month rolling lease.|||||||
continued...
Page 10
**Off the Streets**
## **Notes to the Financial Statements - continued for the Period 1 May 2020 to 31 December 2020**
## **11. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**||||
|---|---|---|---|
|||Net||
|||movement|At|
||At 1.5.20|in funds|31.12.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|18,290|34,484|52,774|
|**Restricted funds**||||
|Essex Community Foundation|501|(501)|-|
|Woodward Charitable Trust|754|(754)|-|
||1,255|(1,255)|-|
|**TOTAL FUNDS**|19,545|33,229|52,774|
|Net movement in funds, included in the above are as follows:||||
||Incoming|Resources|Movement|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|67,858|(33,374)|34,484|
|**Restricted funds**||||
|Essex Community Foundation|3,500|(4,001)|(501)|
|Woodward Charitable Trust|-|(754)|(754)|
|Groundwork Foundation|500|(500)|-|
||4,000|(5,255)|(1,255)|
|**TOTAL FUNDS**|71,858|(38,629)|33,229|
|**Comparatives for movement in funds**||||
|||Net||
|||movement|At|
||At 9.7.19|in funds|30.4.20|
||£|£|£|
|**Unrestricted funds**||||
|General fund|2,376|15,914|18,290|
|**Restricted funds**||||
|Essex Community Foundation|-|501|501|
|Woodward Charitable Trust|-|754|754|
||-|1,255|1,255|
|**TOTAL FUNDS**|2,376|17,169|19,545|
continued...
Page 11
**Off the Streets**
## **Notes to the Financial Statements - continued for the Period 1 May 2020 to 31 December 2020**
## **11. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|
|---|---|---|---|
||resources|expended|in funds|
||£|£|£|
|**Unrestricted funds**||||
|General fund|38,025|(22,111)|15,914|
|**Restricted funds**||||
|Essex Community Foundation|9,001|(8,500)|501|
|Woodward Charitable Trust|3,999|(3,245)|754|
||13,000|(11,745)|1,255|
|**TOTAL FUNDS**|51,025|(33,856)|17,169|
## **12. RELATED PARTY DISCLOSURES**
There were no related party transactions for the period ended 31 December 2020.
Page 12
**Off the Streets**
## **Detailed Statement of Financial Activities for the Period 1 May 2020 to 31 December 2020**
||Period|Period|
|---|---|---|
||1.5.20|9.7.19|
||to|to|
||31.12.20|30.4.20|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|22,946|20,823|
|Gift aid|-|2,358|
|Grants|44,266|2,803|
|Donated services and facilities|625|1,456|
||67,837|27,440|
|**Other trading activities**|||
|Fundraising events|-|9,736|
|Sale of goods|-|196|
||-|9,932|
|**Investment income**|||
|Interest receivable - trading|21|1|
|**Charitable activities**|||
|Grants|4,000|13,000|
|**Other income**|||
|Other income|-|652|
|**Total incoming resources**|71,858|51,025|
|**EXPENDITURE**|||
|**Raising donations and legacies**|||
|Fundraising costs|3,435|1,402|
|Goods for resale|-|1,670|
||3,435|3,072|
|**Charitable activities**|||
|Rent|5,560|6,533|
|Insurance|460|442|
|Light and heat|2,834|1,672|
|Telephone|922|1,168|
|Sundries|-|48|
|Beneficiary travel and accommo dation|833|583|
|Beneficiary welfare|3,729|4,675|
|Beneficiary catering|3,026|2,519|
|Printing, postage and statione ry|733|561|
|Carried forward|18,097|18,201|
This page does not form part of the statutory financial statements
Page 13
**Off the Streets**
## **Detailed Statement of Financial Activities for the Period 1 May 2020 to 31 December 2020**
|**for the Period 1 May 2020 to 31**|**December 2020**||
|---|---|---|
||Period|Period|
||1.5.20|9.7.19|
||to|to|
||31.12.20|30.4.20|
||£|£|
|**Charitable activities**|||
|Brought forward|18,097|18,201|
|Motor and travel expenses|4,993|3,197|
|Cleaning|609|639|
|Staff uniform|270|473|
|Repairs and renewals|1,376|2,716|
|Marketing|-|3,151|
|Computer expenses|451|56|
|Compliance and legal costs|3,207|335|
|Subscriptions|395|-|
|Bookkeeping|1,664|-|
||31,062|28,768|
|**Other**|||
|Fixtures and fittings|804|803|
|Motor vehicles|67|93|
|Computer equipment|65|75|
||936|971|
|**Support costs**|||
|**Finance**|||
|Bank charges|-|25|
|**Governance costs**|||
|Auditors' remuneration for non audit work|1,020|1,020|
|Total resources expended|36,453|33,856|
|**Net income**|35,405|17,169|
This page does not form part of the statutory financial statements
Page 14