DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
```
REGISTERED CHARITY NUMBER: 1187437
```
## **`REPORT OF THE TRUSTEES AND`**
## **`UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023`**
## **`FOR`**
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023`**
**----- Start of picture text -----**
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 10
Detailed Statement of Financial Activities 11
**----- End of picture text -----**
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023`**
```
Thetrusteespresenttheirreportwiththefinancialstatementsofthecharityfortheyearended31March2023. The
trusteeshaveadoptedtheprovisionsofAccountingandReportingbyCharities:StatementofRecommended Practice
applicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableinthe UK
and Republic of Ireland (FRS 102) (effective 1 January 2019).
```
## **`OBJECTIVES AND ACTIVITIES`**
## **`Objectives and aims`**
```
StonewallHousingCharitableFoundationaimsto relieveLesbian,Gay,BisexualandTransgenderpersonsinconditions of
needorhardshipbyprovidingorassistingintheprovisionofaccommodation,information,advocacy,adviceand other
formsofassistanceforsuchpersonswhohaveaneedthereofandbysupportingthoseactivitiesofStonewall Housing
Association Limited which are directed to charitable purposes.
```
```
Thetrusteesreviewtheaims,objectivesandactivitiesofthecharityeachyear.Thisreportlooksatwhatthecharity has
achievedand the outcomesof its work in the reportingperiod.The trustees reportthe success of each key activityand the
benefitsthecharityhasbroughttothosegroupsofpeoplethatitissetuptohelp.Thereviewalsohelpsthe trustees
ensure the charity's aims, objectives and activities remained focused on its stated purposes.
```
```
ThetrusteeshavereferredtotheguidancecontainedintheCharityCommission'sgeneralguidanceonpublic benefit
whenreviewingthecharity'saimsandobjectivesandinplanningitsfutureactivities.Inparticular,thetrustees consider
how planned activities will contribute to the aims and objectives that have been set.
```
```
StonewallHousingCharitableFoundationisasubsidiaryofStonewallHousingAssociationandservestoraise voluntary,
unrestrictedfundsfortheorganisation.Inordertoraisefunds,StonewallHousingCharitableFoundationwillperform a
variety of activities including, but not limited to:
```
- `Application of grant funding`
- `Encouraging individual and regular donations`
- `Engaging with corporate sponsors / donors`
- `Planning and hosting fundraising events`
- `Encouraging gifts in wills`
```
All funds raised by StonewallHousingCharitableFoundationwill be held in reserves untilthe boardelect to grant funds to
Stonewall Housing Association.
```
## **`ACHIEVEMENT AND PERFORMANCE`**
## **`Charitable activities`**
```
Thecharity'smainactivitiesandwhoittriestohelparedescribedabove.Allitscharitableactivitiesfocuson the
generationofunrestrictedincomeandareundertakentofurtherStonewallHousingCharitableFoundation's charitable
purposes for the public benefit.
```
```
The charitywas registeredin January2020 and has enjoyedsupportfrom individualdonorsthrougha variety of platforms.
Fundraising activity will continue to be developed in the coming months and years.
```
## **`FINANCIAL REVIEW`**
## **`Financial position`**
```
Income for this financialyear was £39,225(2022: £37,398)with the only expenditurebeing bank chargesand accountancy
fees, leaving total funds to be carried forward at £76,477 (2022: £39,792).
```
```
Page 1
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
```
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 31 MARCH 2023
```
## **`FINANCIAL REVIEW`**
## **`Reserves policy`**
```
ThereservespolicyrequiresStonewallHousingCharitableFoundationtomaintainaworkingcapitalofnoless than
£5,000.ThesurplusfortheperiodwillbeheldinreservesuntiltheboardelecttograntfundstoStonewall Housing
Association.
```
## **`Going concern`**
```
The Trusteesconsiderthatthereare no materialuncertaintiesaboutStonewallHousingCharitableFoundation'sability to
continue as a going concern.
```
## **`FUTURE PLANS`**
```
StonewallHousingCharitableFoundationwillcontinuetofocusonthegenerationofunrestrictedincomeby ensuring
registrationwithallfundraisingplatforms,theorganisationoffundraisingevents,applyingtograntsand foundations,
encouraging individual and regular donors and gifts in wills and engaging with Corporate Sponsors.
```
## **`STRUCTURE, GOVERNANCE AND MANAGEMENT`**
## **`Governing document`**
```
The organisationis a charitableincorporatedorganisation(CIO) registeredas a charityon 25 January2020 in England and
Wales.
```
## **`Recruitment and appointment of new trustees`**
```
Trusteevacanciesareadvertisedontheappropriateplatformsandapplicationsareparticularlyencouragedfrom those
withlivedexperienceof LGBTQ+ homelessnessandfrom thosewho reflectthe diversecharacteristicsof thosethe charity
has been set up to support.
```
```
WhenrecruitingStonewallHousingCharitableFoundationconsiderstheskills,experienceanddiversityof current
membersandseekstofindnewmemberstomeetthenecessaryskillsandtoensureitisrepresentativeofall LGBTQ+
communities.
```
## **`Induction and training of new trustees`**
```
NewTrusteesreceiveStonewallHousing'sliteratureandinductionpack.Newmembersalsoreceiveaone-day induction
into the services Stonewall Housing Association provide.
```
## **`Risk management`**
```
ThemainriskforStonewallHousingCharitableFoundationisthatitwillnotrealiseitsgoaltoincreasetheamount of
unrestrictedfundsavailabletobegrantedtoStonewallHousingAssociation.Astheorganisationdoesnothave any
employees, this risk is minimal.
```
## **`REFERENCE AND ADMINISTRATIVE DETAILS`**
## **`Registered Charity number`**
```
1187437
```
## **`Principal address`**
```
008 Coppergate House
10 Whites Road
London
E1 7NF
```
```
Page 2
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023`**
## **`Trustees`**
```
Helen Randall (Chair)
Mark Beale (Treasurer)
Natalie Price
Mark Byrne
Natalie Daniels
Joshua Willacy
Lucy Pedrick (resigned on 28.02.2023)
Cynthia Fortlage (resigned on 03.04.2023)
```
## **`Independent Examiner`**
```
Sedulo Accountants Limited
Chartered Certified Accountants
62-66 Deansgate
Manchester
M3 2EN
```
## **`STATEMENT OF TRUSTEES' RESPONSIBILITIES`**
```
ThetrusteesareresponsibleforpreparingtheReportoftheTrusteesandthefinancialstatementsinaccordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
```
```
ThelawapplicabletocharitiesinEnglandandWales,theCharitiesAct2011,Charity(AccountsandReports) Regulations
2008andtheprovisionsofthetrustdeedrequiresthetrusteestopreparefinancialstatementsforeachfinancial year
whichgiveatrueandfairviewofthestateofaffairsofthecharityandoftheincomingresourcesandapplication of
resources,includingtheincomeandexpenditure,ofthecharityforthatperiod.Inpreparingthosefinancial statements,
the trustees are required to
```
- `select suitable accounting policies and then apply them consistently;`
- `observe the methods and principles in the Charity SORP;`
- `make judgements and estimates that are reasonable and prudent;`
- `prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.`
```
Thetrusteesareresponsibleforkeepingproperaccountingrecordswhichdisclosewithreasonableaccuracyatany time
the financialpositionof the charityandto enablethem to ensurethatthe financialstatementscomplywiththe Charities
Act2011,theCharity(AccountsandReports)Regulations2008andtheprovisionsofthetrustdeed.Theyare also
responsibleforsafeguardingtheassetsofthecharityandhencefortakingreasonablestepsfortheprevention and
detection of fraud and other irregularities.
```
**23/01/2024**
```
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
```
```
..........................................................................
Ms H Randall - Trustee
```
```
Page 3
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`Independent examiner's report to the trustees of Stonewall Housing Charitable Foundation`**
```
I reportto the charitytrusteeson my examinationof the accountsof StonewallHousingCharitableFoundation(the Trust)
for the year ended 31 March 2023.
```
## **`Responsibilities and basis of report`**
```
AsthecharitytrusteesoftheTrustyouareresponsibleforthepreparationoftheaccountsinaccordancewith the
requirements of the Charities Act 2011 ('the Act').
```
```
I reportin respectof my examinationof the Trust'saccountscarriedoutunderSection145 of the Act andin carrying out
myexaminationI havefollowedallapplicableDirectionsgivenbytheCharityCommissionunderSection145(5)(b)of the
Act.
```
## **`Independent examiner's statement`**
```
I havecompletedmyexamination.I confirmthatnomaterialmattershavecometomyattentioninconnectionwith 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 concernsand have come acrossno othermattersin connectionwith the examinationto whichattention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
```
```
Emma Houghton
```
```
The Association of Chartered Certified Accountants
```
`Sedulo Accountants Limited Chartered Certified Accountants 62-66 Deansgate Manchester M3 2EN` 25/01/2024 `Date: .............................................`
```
Page 4
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023`**
|`2023`
`Unrestricted`
`fund`
`Notes`
`£`
**`INCOME AND ENDOWMENTS FROM`**
`Donations and legacies`
`39,225`
**`EXPENDITURE ON`**
`Raising funds`
`168`
**`Charitable activities`**
`Charitable activities`
`2,372`
**`Total`**
`2,540`
**`NET INCOME`**
`36,685`
**`RECONCILIATION OF FUNDS`**
`Total funds brought forward`
`39,792`
**`TOTAL FUNDS CARRIED FORWARD`**
`76,477`|`2022`
`Total`
`funds`
`£`
`37,398`|
|---|---|
||`84`
`2,356`|
||`2,440`|
||`34,958`
`4,834`|
||`39,792`|
```
The notes form part of these financial statements
```
```
Page 5
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`BALANCE SHEET 31 MARCH 2023`**
|`2023`
`Unrestricted`
`fund`
`Notes`
`£`
**`CURRENT ASSETS`**
`Debtors`
`4`
`3,000`
`Cash at bank`
`78,077`
`81,077`
**`CREDITORS`**
`Amounts falling due within one year`
`5`
`(4,600)`
**`NET CURRENT ASSETS`**
`76,477`
**`TOTAL ASSETS LESS CURRENT LIABILITIES`**
`76,477`
**`NET ASSETS`**
`76,477`
**`FUNDS`**
`6`
`Unrestricted funds`
`76,477`
**`TOTAL FUNDS`**
`76,477`
23/01/2024|`2022`
`Total`
`funds`
`£`
`9,000`
`38,092`|
|---|---|
||`47,092`
`(7,300)`|
||`39,792`|
||`39,792`|
||`39,792`|
||`39,792`|
||`39,792`|
|||
```
The financialstatementswere approvedby the Boardof Trusteesandauthorisedfor issueon .............................................
and were signed on its behalf by:
```
```
.............................................
```
```
H Randall - Trustee
```
```
.............................................
M Beale - Trustee
```
```
The notes form part of these financial statements
```
```
Page 6
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023`**
## **`1. ACCOUNTING POLICIES`**
## **`Basis of preparing the financial statements`**
```
Thefinancialstatementsofthecharity,whichisapublicbenefitentityunderFRS102,havebeenprepared in
accordancewith the CharitiesSORP (FRS 102) 'Accountingand Reportingby Charities:Statementof Recommended
PracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththeFinancialReporting Standard
applicablein the UK and Republicof Ireland(FRS 102) (effective 1 January2019)', FinancialReportingStandard 102
'TheFinancialReportingStandardapplicableintheUKandRepublicofIreland'andtheCharitiesAct2011. The
financial statements have been prepared under the historical cost convention.
```
## **`Income`**
```
All incomeis recognisedin the Statementof FinancialActivitiesonce the charityhas entitlementto the funds,it is
probable that the income will be received and the amount can be measured reliably.
```
## **`Expenditure`**
```
Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredinsettlement and
the amountof the obligationcanbe measuredreliably.Expenditureis accountedforon an accrualsbasisand has
beenclassifiedunderheadingsthataggregateallcostrelatedtothecategory.Wherecostscannotbe directly
attributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwiththeuse of
resources.
```
## **`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.
```
```
Restrictedfundscanonlybe usedforparticularrestrictedpurposeswithinthe objectsof 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.
```
## **`2. TRUSTEES' REMUNERATION AND BENEFITS`**
```
There were no trustees'remunerationor otherbenefitsfor the year ended31 March2023 nor for the year ended
31 March 2022.
```
## **`Trustees' expenses`**
```
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
```
```
continued...
```
```
Page 7
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`**
|**`3.`**|**`COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`**|||
|---|---|---|---|
||||`Unrestricted`|
||||`fund`|
||||`£`|
||**`INCOME AND ENDOWMENTS FROM`**|||
||`Donations and legacies`||`37,398`|
||**`EXPENDITURE ON`**|||
||`Raising funds`||`84`|
||**`Charitable activities`**|||
||`Charitable activities`||`2,356`|
||**`Total`**||`2,440`|
||**`NET INCOME`**||`34,958`|
||**`RECONCILIATION OF FUNDS`**|||
||`Total funds brought forward`||`4,834`|
||**`TOTAL FUNDS CARRIED FORWARD`**||`39,792`|
|**`4.`**|**`DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**|||
|||`2023`|`2022`|
|||`£`|`£`|
||`Trade debtors`|`3,000`|`9,000`|
```
continued...
```
```
Page 8
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`**
## **`5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**
|**`CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`**||||
|---|---|---|---|
|||`2023`|`2022`|
|||`£`|`£`|
|`Owed to Parent`||`2,800`|`5,500`|
|`Accruals and deferred income`||`1,800`|`1,800`|
|||`4,600`|`7,300`|
|**`MOVEMENT IN FUNDS`**||||
|||`Net`||
|||`movement`|`At`|
||`At 1.4.22`|`in funds`|`31.3.23`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`39,792`|`36,685`|`76,477`|
|**`TOTAL FUNDS`**|`39,792`|`36,685`|`76,477`|
|`Net movement in funds, included in the above are as follows:`||||
||`Incoming`|`Resources`|`Movement`|
||`resources`|`expended`|`in funds`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`39,225`|`(2,540)`|`36,685`|
|**`TOTAL FUNDS`**|`39,225`|`(2,540)`|`36,685`|
|**`Comparatives for movement in funds`**||||
|||`Net`||
|||`movement`|`At`|
||`At 1.4.21`|`in funds`|`31.3.22`|
||`£`|`£`|`£`|
|**`Unrestricted funds`**||||
|`General fund`|`4,834`|`34,958`|`39,792`|
|**`TOTAL FUNDS`**|`4,834`|`34,958`|`39,792`|
## **`6. MOVEMENT IN FUNDS`**
```
continued...
```
```
Page 9
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023`**
## **`6. 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`|`37,398`|`(2,440)`|`34,958`|
|**`TOTAL FUNDS`**|`37,398`|`(2,440)`|`34,958`|
## **`7. RELATED PARTY DISCLOSURES`**
```
There were no related party transactions for the year ended 31 March 2023.
```
## **`8. ULTIMATE CONTROLLING PARTY`**
```
Thecharity'sultimatecontrollingparentundertakingandcontrollingpartyisStonewallHousingAssociation, a
registeredFCAMutualsorganisation(numberIP24277R),registeredinEnglandandWales.Copiesof the
consolidated financial statements are available from the Mutuals Public Register.
```
```
Page 10
```
DocuSign Envelope ID: 19DB9AF2-C571-404A-8186-86FE3F1969AB
## **`STONEWALL HOUSING CHARITABLE FOUNDATION`**
## **`DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023`**
||`2023`|`2022`|
|---|---|---|
||`£`|`£`|
|**`INCOME AND ENDOWMENTS`**|||
|**`Donations and legacies`**|||
|`Donations`|`39,225`|`37,398`|
|**`Total incoming resources`**|`39,225`|`37,398`|
|**`EXPENDITURE`**|||
|**`Raising donations and legacies`**|||
|`Raising Funds`|`168`|`84`|
|**`Support costs`**|||
|**`Finance`**|||
|`Bank charges`|`72`|`56`|
|**`Other`**|||
|`Management charges`|`500`|`500`|
|**`Governance costs`**|||
|`Accountancy and legal fees`|`1,800`|`1,800`|
|`Total resources expended`|`2,540`|`2,440`|
|**`Net income`**|`36,685`|`34,958`|
```
This page does not form part of the statutory financial statements
```
```
Page 11
```