Charity registralion number f187753 (England and Wales)
COMMUNITY ACCOMMODATION GROUP
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024

COMMUNITY ACCOMMODATION GROUP
LEGAL AND ADMINISTRATIVE INFORMATION
Trust4es
Philip Woolas (Chairl
lan Brown
Sajjid Hussain
Andrew Kilbum
Robert Booih
Management company
Myshon Ltd
Charlly number (Ehgland and Wales)
1187753
Auditor
BK Plus Audit Limited
52 Sl Johns Lane
Halifax
Wesl Yorkshire
England
HX1 2BW

COMMUNITY ACCOMMODATION GROUP
CONTENTS
Page
Trustees. roport
Slalemenl ol trustees. resportsibililies
Ind8P8nd8nt audilorfs r8POrt
Statement of financial acllvilies
Balance sh88t
Statement of cash flows
12
Notes lo the financial statements
13-19

COMMUNITY ACCOMMODATION GROUP
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 OCTOBER 2024
Reference and Admlttlstrative Information
Charity Name: Community Accommod8lltsn Group
Charlty registration number.. 1187753
Reglstèrèd Offlce and op8rational address:
Plateworks House
Riva Park
Coal Road
Leeds
LS14 1P8
Trust88S
Philip Woolas- Chair
Ian David Brown Iruslèe
Robert Booth- ttuslee
Sajjid Hussain- Iruslee
Andrew Kilburn- Irustee
Senior Management Tearn
Maxine Moar- Chief Executive
Objectlves and actlvhties
CAG is a Housing First Charity. This means that our goal is lo provide permanent housing and support lor our
tenants.
CAG'S prirnary purpose is to provide housing 8nd eare for those people who qualify for housing exempt support.
We also piovide Local Councils with Gèneral Noads Housing to help them lo pievent and reduce the levels of
hc>melessness in their areas. Our tenants are nominated by the statutory local aulhorily in the area. We oper318
Ihroughoul England.
The Charity is governed by four meetings a year of Ihe Trustees and managed by 8 full lime Chlel Operaling Offi￿r.
The Charily receivcs paid for professional advice from a housing consultancy IA112ir Ltd) and our solicitors
IFieethsl. We also have a Service Level Agreement with a specialist intensive housing management company
Imyshon Huusing Ltd) who manage and malnlain our properties.
Our Truslee5 have been recruited from professlonal advisors from our consultancy and by word ol mouth in th
local government, housing associatlon and financial prolessions in the north of England.

COMMUNITY ACCOMMODATION GROUP
TRUSTEES. REPORT {CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Who benefils from our charity?
Our beneficiaries 8rB the tenants who Ilve In the prc>p8rtlÈs we own or control. Those tengnls include persons who
are or have been.. rough sleepers, aodiGlion sufferers, ex-offenders, ment815y ill, disabled, viclims of domestlc
violence and their children and olher groups who find themselves facing homelessness and needing support.
Our charily thereby benefits the local areas in whlch our properties are slltsaled and the relevant local atjthority.
W8 currently have tenants in receipt of housing benefit.
In addition we ale landlords lo a number ol properties which ara in the private rental sector.
Overall, we control through lease arrangements c750 properties Lif which half are Sodal Housing len8nls, a small
number are socialist soci81 housing lenanls and the remainder a¥e private rented lenanls
Prlnclpal Fundlng Source
The source ol our revenue funding is the rent which is paid by or on behalf of the tenants who live in our properties,
Th8 propertles are le8s8d from investment funds whc* are Ihe ultimate owneTS ol the properties, We have 8 88Nice
level agreement with a specialist housing managèment company to whom we pay a fixed feB per unit ftrr
management and maintenance. We also pay the return on capital to the investors who are the ultimate owners of
our properties. We re￿1ve 8 flat fee lor each property to cover our costs wh￿h is pald for from the r8nta1 income.
Reserve policy
Our reserves policy is lo ensure that we hold at least the equlva18nt of six months surplus al any one Ilme.
Flnanelal Rev5ew
The Trustees have reviewed the financial accovnts and ¢lrcuMslan￿S to er4sure our going concern status. This is
based upon thè policies contained in Ihe pl8ns for the future perlods, not least the execution of prompt receipts of
housing beneflt. In addition, we have renegolialed the ongoing agreement with the management company Myshon
Ltd who have now reduced their feèg going forwards. The trustees have concluded that no rnaterial un¢eriainties
exist and mDre detail is included in note 1.2 of the accounts.
The charity made a delicil foi the year ended 31 October 2024 of £139.211 (2023 £16,425). The accumulated deficit
as 8131 October 2024 was £155,636.

COMMUNITY ACCOMMODATION GROUP
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Plan5 for future periods
Our future plans are..
To continue lo be a registered charitable and become a non-for-prolil register, social housing provider
To ensure that our default tenancy provision is social housing as far as is commensurate with our new
developments and planning authority diclates.
To procure horne5 and accornmodatlon for our social housing tenants by commissioniry development of
t>uildlngs using modern methods of conslrucliLJn
To procure such developments on plots DI land iolenlified by patlner Ioc318ulhority stralegio housing land
avallability assessments
To renovate heritage buildings wilhin the ar8as we operate.
To develop & reseNe policy such that cash reserves can be invested to provide investrnenl income lor the
b£nefil of the Gharily.
To ensure prompt and agreed income from our Local Authority and otheT partners. This has notably
improved since the last 8udit.
Tenancy pollcy
Our admission5 poliry is daveloped in partnership with our local authority partn8rs. As a hc>using flist charity our
prime goal in tenancy policy 15 lo provide for the needs ol th8 local area and our tenancy demographics th8refore
reflect the balancé of the Ioc81 housing waiting lists and the supportlng pèople numbers.
Our policy is also governBd by a local needs priority.
structure, governance and managèmant
The charity Ss a charitable incorporated organisation règlstered with the Charity Commisslon on 4th February 2020.
The charity was esl8blished under a Constitution whlch established ihe objects and powers ol the charity.
All memb@rs of the Board Of Tru8tges givè Iheir lime voluntarily and recaived no benefits from the charily. Any
expenses 16clalmed from lh8 charity are sel 0￿1 in the notes lo the accounts.
The Trustees have identified their skllls gaps and the skills needed lo continue developing a robust board. The
board will Iher9for8 hope to recruit two tnore members in the next 18 months.
A training pr￿ramme will be eslablished for new trustees,
R15k Managemenf
The Trustees have conducted 3 review of the major risks to which the charity is exposed. A risk register has bBen
established ènd is updated regularly and considered al each board meeting.
Where appropnate, Systems or procedures have been eslabl%sh¢d to mitigate the risks the charity laGes. Significant
external risks to funding have led to the development 013 strategic plan which will allow lor the divgrsificalion of
funding and a¢tivilies. Internal control iisk5 are minimi5ed by the imp58menlalion ol procedures for aulhorisation ol
all transactions and projects. Procedur8s are in place lo ensure cornpli8nce with health and safety of staff,
volunleers, clients and visitors lo the cenlre.
Appropriate Insurance lor public liability, employee and professional indemnily has been taken out.

COMMUNITY ACCOMMODATION GROUP
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
R¢sponslbilitie$ of the Management Commlttee
Charity IBW ￿qUireS the Trustees to prepar8 financial statements for each financial year which give g Iiue alld lair
view of the stale of the affairs of the charity 25 al the balance sheet dale and of Ils in¢oming resourGgS and
applicalion of resources. including income and expelldlture, for the financial year. In preparing IhDse financlal
5taleThents, the management committe8 should follow best practice and.,
$61ect suitable 3ccotEnting policies and then apply Ihem consistently.,
makè judgements and 8stim3les that are reasonable and prudent.. and prepare the financial slat8menls on
the going concern basis unless il is not appropriate to assuffle Ih8t the company will continue on thal basis.
Tho Trustees are responsible lor maintaining proper accounting records which disclose with reasonab18
accuracy at any time the financia5 posilinn of the charity and lo enable them lo ensure thal the financial
sialements comply with applic8ble aceounling standards,
The Trustees ais a150 responsible lor safeguarding the assets of the oharfly and hgnc8 for taking
reason8ble steps lor the prevention and dele¢llon ol fraud and other irregularities.
In accordance wllh charity law, as the directors, we certify that..
so far as wo are awar?, there is no relevant audit information ol which the charity's auditors are unaware,.
and as the direclors of the charity w6 have taken a11 the steps that we oughl to have taken in order to make
ourselves aware of any relevant audit infomalion and to establish that the charity's auditors are aware ol
that infortnation.
Auditors
BK Plus were appointed as the charily's auditors during the year and have expressed their willingness to corEtinue in
that capacity.
Anth￿￿(1&U
Andr6w Kilburn
Trustee
1011012025
Date..

COMMUNITY ACCOMMODATION GROUP
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 OCTOBER 2024
The Iruslees are responsib18 lor preparing the TIu5tees' Report and the linanGial statements in 8ccoidance with
applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting
Practicel.
The law applicable to charilies In England and Wales requires the trustees lo prepare financial slatetnents for each
financial year which give a true and lair view of the State ol affairs of the eharily and ol the Incoming r850urces and
application of resources of the charily for that year.
In prepgring these financial statetnenls, the IrLEStees are required to..
selecl suitsble accounting policies and then apply Ihem consistently.,
observe the mothods and principles in the Charities SORP.,
make judgements 3nd estimates that are reasonab18 and prudent.,
stale whether applicab18 attounting standards have bean followed. subject lo any mateTial departures disclosed
and exp18ined in the financial s18temenls', and
prepare the financial slatemenls on the going concern basis unles5 il is inappTopri8t8 to presume Ihal the charity
wlll conlinue in operatlon.
The trustees are responsible ftsr keeping sufflclenl accounting records that disclose with reasonable accuracy al any
lime the fin3ncial position ol the charity and snable them lo ensure that the financlal statements comply with the
Charities Ar.12011, Ihe Charity IAccounts and Reports) Regulatlons 20U8 and the provislons of the trust deed. They
are also responsible for safeguarding the assets of the charity and hence for taking ¥easonable steps for the
prevention and detection of fraud and other irregularili88.

COMMUNITY ACCOMMODATION GROUP
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF COMMUNITY ACCOMMODATION GROUP
Opinlon
We have audited the financial slalemenls of Community AcGornmodation Group Ithe 'charily'l for the year ended 31
October 2024 which comprise the slatement of financial aclivilies, the balance sheet, the slalement ol cash flows
and notes to the financial statements, includlng significant 3ccounling policies. The financlal reporting framework
thal has b8én applied in their preparation is applicable law and United Kingdom Accounting Standards, including
Financial Reportino Standard 102 The FinanGial Reporting St8nclard applicable in the UK and Republic of Irel8ncl
Iunlted Kingdom Generally A¢￿pI&d Accounting Practice).
In our opinion, the financial statements..
give a Irue and fair view of the state of Ihe charity's affairs as al 31 October 2024 and ol its Incomin
r8sources and applicalion of resources, for the year then ended.,
have been prop8rly prepared in accordance wlh United Kingdotn Generally Accepted Accounting Practice,.
and
hav8 been prepared in accordance with the Charities Act 2011.
Basls for opinion
We conducted our audit in accordan￿ with International Standards on Auditing IUKI IISAS IUKII and applicable
law. Our responsibilities under those standards are further described in the Auditors responsibili118s for the audit of
Ihe financial .8tatemenls section of our report. We are Sndependent of the ch8rily in accordance with the elhi¢81
requirements Ihal are relevanl ID our aijdit of the financial stalèm6nls in tho UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibllities in accordance with these requirements. We believe
that the audll evidence we have obtained is sufflcient and appropriale to provlde a basis for otsr opinion.
Concluslons relating to going con¢?rn
In auditing the Iinancial slalements, we have concluded that the trustees. use ol Ihe going e(Jneem basis ol
accountlng in the preparation of the financial statements is appropriate.
Based on the work we have performecl, we have noi Identified any mzteilal uncertaintles relating 10 8vents or
conditions that, individu21Iy or collectlV8ly. may c3s1 significant doubt on the charity's abillly lo conlinue as a going
concern lor a period ol at least twelve months from when the lin8ncial slalem8nts afe aulhorised for issue.
Our Tesponsibililies and the responsibilities ol the trustees with T85pect to going concern are described in the
relevant sections of this report.
other InformatÈon
The other information comprises Ihe inlomialion included in the annual report other than the financlal statements
and our audilorfs report Ihereon, The trustees are responsible foi the other inforrnalion conlained wllhin the annual
report. Our Lipinion on the fin8nGiaS slalemenls does not cover the other inlormalion and we do not express any form
of assuranTr conclusion Ihereon. Our responsibility is lo the other inform81ion and, in doing so. consider
whether th8 Other information is materially inmnsislent wilh the financial slatemenls or our knowledge obtained in
the course of the audit, or othemise appoars lo be mat¢rially misstated. If we idenlily such material inconsistencle5
or apparent material misstat8m8nls, we are required lo determine whether this give5 rise to a material misslal8m8nl
in the financial slaternenls themselves. 11, based on the work we have perfoTmed, we concludB that there is
m8lerial misstatement ol this other infofmalion, we are required to r¢port that fact.
We have nolhing lo report in this regard.
Mattèrs on which we are required to report by exceptlon
We have nothing lo report in respect of the follomng matters in relation to which the Ch8rilies {AccountS and
Reports) Regulations 2008 requires us lo report lo you if, in our opinion..
the information given in the financi31 statements is Inconsislenl in sny material respect with the trustees,
report; or
sufficient accounting records hav8 not been kept., or
the financial slalements are not In agreemenl wllh the accounting records.. or
we have not received all the infoitnalion and explanations we r8qtJire lor our audit.

COMMUNifiACCOMMODATION GROUP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY ACCOMMODATION GROUP
Responsibilitles ol trustees
As explained more fully in Ihe slalemenl of trustees, respon5ibililies, the trustees are responsible for the preparation
of the financisl slalemenls and for being salisfied Ihal they gwe a true and fair view, and lor such internal control as
the Iruslees delormine is necessary to enable the preparation of financlal slatemenls thal are free from malertal
rnisstatemenl, whether due to Iraud or error. In pr6paTing the financial slelomenls, Ihe Irust8es are responsible for
assessing the charity's ability to continue as a going concern, disclosing. as appllcab1e, matters related to going
concorn and uslng Ihe going concern basis of accounlsng unless the trustees either ￿ntend lo cease operalions, or
have no realistic alternative but to do so.
Audltols responsrbilitie5 for the audit of the flnancial statements
We have been appoinled as auditoi under section 144 of the Charities AGI 2011 and r8POrt In accordanc8 with the
Act and relevant regulatlons made or h8ving effecl ther8under.
Our objectives are lo obtÉin reasonable assurance about whether the fin8ncial slalements as a whole are free from
materi81 misslalement, whether due lo fraud or error, and to issue ar) auditor'5 report that illclLJdes our opinion.
Reasonable assurance is 8 high leve5 of assur2nee bul Is not a gvaranlee that an audit conducted in accordance
with ISAS IUKI will a5ways dotect a material misstatemenl when It exists. Misstatomenls can arise from fraud or
error and are considered mat8¥is1 if, individually or in the aggregate, they eould reasonably be expected to influen
the economic deGisions ol usars taken on the basis of these financial sl8ldments.
The 8xtent to whlch our procedures are capable of delecling irregularities, including fraud, is detalled below.
A further descriplion ol our responsibilities is available on the FinanGlal Reporting Council's website al.. hltps'.11
www.frc.org.uklaudilorsTesponsibilities. This description forms part of our SUd￿l0[.S report.

COMMUNITY ACCOMMODATION GROUP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY ACCOMMODATION GROUP
Other matters
Our approach to identifying 2nd assessing the risks of materi31 misslalemenl in respect of irr8gul8rilies, including
fraud and non-compllance with laws ancl regulations, was as follows:
The engagemenl partner ensured that the engagement leam collectively had th8 appropriate competence,
capabilities and skilL8 to identify or rocognise non-compliance with applicable laws and regulations,,
We identified the laws and regulations applicable to th& company through discussions wilh directors and
other management. and from our commercial knowledge 2nd experi8ntt8 of the industry sector,.
We focused on speafic laws and regulations which we considered may have 8 direct materi81 effect on the
financial stslements Dr the oper31ion8 of Ihg company, ineludino the Companios Acl 2006, laxallon
legislation and data prot8Ctlon, anti-bribery. employment. environmental and hg&illh dnd safety legis181ion',
We 88sessed the extent of compliahce with the laws and regulations identified above through making
enquiries ol man8gement and irispecling legal correspondgnce,. and
Ensuied laws and regulations wore ￿mMunItated within the audit 18arn regu13dy and the team remained
lert to Instances ol non.compllance Ihroughoul the audit.
We assessed the susceplibllily of the company's finanaal statements lo m81erial misstatement, including obl&ining
an understanding of how fraud might gccur, by..
Making anquiries ol management as to wh8W thèy considered there was a susceplibilily to fraud, their
knowledge of actual, Suspected and alleged fraud.,
Considering the intemal controls in place to miligale risks ol fraud and non-compliance with laws and
regulalions". and
LlndErstanding the design ol the company's remuneralion pollcies.
To addr8SS the risk of fraud through rnanagemenl bias and override of controls, we.,
Performed analytical pro¢edures lo identify any unusual Dr un8XP8Cted relationships.,
Testèd lournal entries to identify unusual transactions
Assessed whether judgements and assumptions made In deltsrmlning the accounting eslimal&s s8t aut In
nole 2 were indicative of po18ntial bi2s', and
Investigated the rationale behind significant or unusual transactlons.
In response lo the risks of irrpgu1arilies and non-eompliance with laws and regulations, we designed procedures
which included, but were not limited lo.,
Agreeing financial slalement disclosures lo underl>ing SLJPPOrting documentation.,
Reading the minutes of meetings of Ihose charged with governance.,
Enquiring ol rnanagemenl as 10 actual and potential litlgatlon and elairns,, and
Reviewlng Correspondence with HMRC, relevanl règulators and the Gompanls legal advisors.
There are inher8nl limitatlons In our audil prO￿dureS d6scrlbed abtsve. The more r8mov8d that laws and
rÉgulalic>ns are from the fin8nclal Iransaelions, the less likely il is that we would become aware of non-compliance,
Auditing standards also limit the audit proeedures required lo identify non-compliance with laws and regulations to
enquTrry of the direclors and other management and the inspection of regulatory and legal correspondence, il any.
Malerial misstatements Ihal arise due lo fraud can b8 hard8r to detect than those that arise from error as they may
involve deliberate cOn￿85￿ent or collusion.

COMMUNITY ACCOMMODATION GROUP
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF COMMUNITY ACCOMMODATION GROUP
Yo(Jr atl8ntion ts drawn to the 18el Ihal the charity has prepared financial sl8ternents in accordance wilh "Accounting
and Reporting by Ch8rili8s.' Slal6ment of Recommended Practice applicable lo charities preparing their accounts in
accordance W￿(h the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 18S
amendedl in prplerence lo the Accounting and Reporting by Charities-. Statement Of Recommended Praclice issued
on 1 April 2005 which is referred to in the exlant regulations but has now been withdrawn.
This has been done in ord8r for the financial stalemenls lo provido a true and fair vièw in accordance with current
GenerallyAccepled Accounting Practice.
Use of our report
This report is made solely lo the charity's Irusteos, 8s 8 body, in accordance wlth Part 4 01 the Charities IAccounls
nd Reportsl Fleg￿latIonS 2008. Our audit work has been undertaken so that W8 mlght slate to the charity's trustees
those matlers we are required to State to them in an dudilor's report and for no other purpose. To the fullest 8xlent
permilled by law, we do not acc@pt or assume responsibility to anyone other than the charity and the charity's
truslees as a body, lor our audit work, for this report, or lor th8 opinions we have formed.
Vlctorla Atklnson FCA ISen50r Statutory Audltorl
For and on behalf ol BK Plus Audit Limited, Slslutory Auditor
Ch2rtered Certifled Accountant
52 $1 Johns Lane
Halifax
Wesl Yorkshire
HX12BW
England
IL P Ivs hiclil LIiTiihLC.I
201&
BK Pl￿S Audll Limited is eligible for appointment as auditQl DI the charity by virtue ol ils eligibility lor appointment as
auditor of a company under seclion 1212 01 th8 Comp8ni8s Act 2006.

COMMUNITY ACCOMMODATION GROUP
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2024
Unrestricted
fund$
2024
Unrestrlcted
fund5
2023
Notés
Income from..
Charitable aGIiv
Provision of home at)d welfare support
4.g96,853
1,165.544
Investments
2,627
43
Total income
4,g99,480
1,165,587
Expenditure on..
Charitable activities
Provision of home and welfare support
5,138,691
1.182,012
Total exp8nditure
5.138,691
1,182,012
Net expendllure and movemeht In funds
1139,2111
116,4251
Reconclliation of funds:
Fund balances at 1 November 2023
116.4251
Fund balances at 31 Octobèr 2D24
(IS5,6361
116.4251
The stalemenl of finan￿al actlvits8s includ8s all gains and losses recognised in the year. All income and expenditure
doiive from continuing activities.
The notes on pages 13 to 19 form part ol Ihese financial statements.
10

COMMUNITY ACCOMMODATION GROUP
BALANCE SHEET
ASAT31 OCTOBER 2024
2024
2023
Notès
Current assets
Debtors
C88h al bank and in hand
10
914,122
85,100
308,809
226,281
999,222
535,090
Creditors: amounts falling due wlthin
one year
11
11,154,858)
1551,5151
Met current Ilabilities
{155,6361
116,4251
Thè funds of the charlty
Unrestricted funds
14
(155,6361
116.4251
(155,6361
116,4251
The notes on pages 13 to 19 form part of these financial 81alemenls.
1011012025
The financial st818rnenls were approved by the lru8le8s on
Andrew Kilburn
Trustee

COMMUNITY ACCOMMODATION GROUP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 OCTOBER 2024
2024
2023
Notes
C8sh flow8 from operatlng activities
Cash (absorbed byllgenerated from
c>per81ions
16
1143.8081
226,238
Investing activitles
Investment income reoeiv$d
2,627
43
Nèt eash ganèratod from investing a¢llvltles
2,627
43
Net cash generated from flnan¢lng activltles
Net Idecreasellincre#s8 In cash and cash
equivalents
1141.1811
226,281
C8sh and cash equivalents al beginning of year
228,281
Cash and cash equival8nt8 at end of yaar
85,100
226,281
Th8 notes on pèges 13 to 19 form part ol these financial 51atemenls.
12

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2024
Accounting policies
Charlly Iblfomiatlon
Cornmunity Accommodation Group is a registered charity, established as 8 CIO, number 1187753. registered
th the Charity Commission on 4 February 2020.
The registered office is Plaleworks House. Rlva Park. Coal Road, Leeds, LS14 1 PS.
1.1 Accouhtlng eonventlon
The financial statements have been prepared in accordance with Ihe charily's governlng document, the
Charitles Act 2011, FRS 102 The Financial Reporting Sland8rd applicable in the UK and Republic ol Ireland.
and Ihe Charitl8s SORP "Accounting and Reporting by Charili8s.' 818lemenl of Recommended PTaclice
applicable to charilies prgp8rillg their accounts in accordance with the FiF)ancial Reporting Stsridard
applicable in the UK and Republic of Ireland IFRS 1021 The charity is a Public Benefit Enlily as defined by
FRS 102.
The financial s181emenls have departed from the Charities IAccounls and Reports) Regulations 2008 only lo
the exlenl required lo provide a true and fair view. This departure has involved following the Slalernent ol
Recommended Praclice for charities applying FRS 102 rather than the version of the Statement ol
Recommended Practice which is ¥eferred to in the Regulations bul which has since been withdrawn.
The financial sl8lements are prepared in sterling, which is the functional currency of the ch8rily. Monetary
amounts in these financial statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cosl convenlion. Imodifled lo include the
revaluation of freehold propertles and to Include investmenl properties and certain fi'nancial instruments at falr
valuel. The principal accounting policies adopted are Set out below.
1.2 Golng concern
As 8131 Oelober 2024. the Charity has an accumulated nel deficit of £155,636.
The Iruslees are relying upon the following factors in Iheir adoption ol the going con￿r￿ basis in preparing the
finandal slalements lor the period ended 31 October 2024".
The revision ol the commercial terms with their primary outsourcing partnor Myshon Llmlled, effective from 1
March 2025. Th8S8 r8vis&d torms align with the cashflow forecast and create a surplus for the Gharily over the
next 12 months.
Th6S6 revised terms when viewed relrospedively would generate a surplus lor the charity on historic stock
levels under management. Provicling further comfr>rt to the Trustees is that the £pplicalion of the new
agreem8nl based on curienl slod( levels, which have increased, would be posillve.
No material uncertainli8s exlst glvèn the current operational performance, commercial terms wilh partners and
healthy secured stock pipeline.
1.3 Charitable funds
Unreslricled funds are available for use al the discretion ol the Iruslees in furtherance of their ch8ri12bl8
oty'eclives.
Resiricted funds are subject lo specific conditions by donor5 or grantors as to how they may be used. Th8
purposes and uses ol the restricted fund5 ale set out in the notes to the linanaal statements.
Endowment funds are subject lo specific condiiions by donoTS that the capital must bè maintained by the
charity.
13

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 3q OCTOBER 2024
Accounting polacies
Icontinuedl
1.4 Income
Income is recognised when the ohsrity is legally entitled lo il after any performance ctsndilions have been mel,
the amc)unls can be measured reliably, and it is probabla that income will be received.
Cash donations are recognised on receipt. Other donatlons are recognlsed once the eharity has been notified
(>f the donation, unlèss performance conditions require d8ferral of the amount. Income lax recoverable in
relation to donations recelved under Gift Aid or deeds of ¢oven2nt is recognis8d 8t the lime of the donation.
Legacies are recognised on receipl or otherwise il the charity has be8n notified o¥ an impending dlstribution.
the amount is known, and receipt Is expected. If the amount is not known, Ihe legacy is treated as 8
contingent asset.
1.5 Expenditure
Expenditure is recognised once there is a legzl or conslruclive oblKJation lo transler economic benefit to a
third party, il is probable that a transfer o>f economie b6nefits wlll b6 requlred in settlement, and the amount of
tha obligation Can be measured reliabty.
Expendilure is classified by activity. The cosls of each activity ar8 m2d8 up of the total of direct costs and
shared costs, including support cost5 Involved in undertaking each aclivily. Direct costs attributable lo 8 single
aclivily a¥e allocated dirèctly lo Ih2t sclivlly. Shared costs which contribute to more than one activity and
support costs which are not attributable to 8 slngle activity are apportioned between those activities on a basis
consislenl wilh the use ol resources. Central staff Costs are alEocaled on the basis of Ilme spent, and
d8pr8ciation charges are allocated on the portion of the asset's use.
1.6 Cash and cash equivalents
Gash and cash equivalenls include cash in hand, deposi18 held at call with banks, other short-tem liquid
invoslmenls with original maluiities ol Ihrge months or less, and bank overdrafts. 8ank ov8rdr8fls are shown
within borrowings in GU￿nt Iiablllues.
1.7 Financlal instrLtments
The charity has elected lo apply the piovi5ions ol Section 11 'Basic Financial Inslruments, and Seclion 12
'Olh6r Financial Instruments Issues, of FRS 102 10 all of ils financial inslrument5.
Financial instruments are recognised in the charitys balance sheet when the charity becomes party to the
contraclual provisions of the Snstrument.
FSnancial assets and liabililigs are offset, with the n8t amotsnls pras6nl&d in the financial slalements. vthen
Ih8re is a leg811y enloreeable right to sel off the recLunised amounfs and ther& is an intention Io setlle on a net
basis or to realSse th6 assel and settle the liability simultaneously.
Baslc flnanclal assets
Basic financial assets, which Indud8 debtors and cash and bank balances, are initially measured al
transaction price including Iransaction costs and 3re subsequently carried at amortised cost using the effective
interest method unless the arrangement conslilut8s a financlng Iransaellon, whère the transaction is
measured al the present value ol the future receipts discounted al 8 market rale ol Interest. Flnancial assets
classified as re¢eivab16 within one year are nol amortised.
14

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Accountlng pollclès
Icontlnuèdl
Basic financial liabilities
Basic finanGial liabilities, including creditors and bank loans are initially recognised al Iransaction price unless
the arrangement conslitules 8 fi'nancing Iransaclion, where the debt Instrument is measured at the present
value ol the lulure payments discounted al a market r218 of int8r&st. Financlal liabilitles classlfied as payable
wilhin one year are nDI amort1sed.
D8bt Instruments ar8 subsequently cèrried at amortised cost, vsing the effective interest rale method.
Trade creditors are obligalions lo pay *or goods or services that have been acqulred in the ordinary course ol
operations from suppliers. Amounts payable are classified as current 118bilities If payment is due within one
year or less. 11 not, they are presented as non-currenl liabilities. Trade creditors ar8 recognised init1811y at
transact￿￿ price and subsequently measured at a￿ortiSed cost using the effective interest method.
Derécognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the charity's conlr8clual obligations expire or are dlscharged or
cancelled.
1.8 Employee beneflts
The cost of any unused holiday entitlement is recognised in the period in which the &mployee's services ale
received.
Termination benefits are recoJnised immediately as 8n expense when the charity is dernollslrab￿ CDmmitled
to lermin31e the employmenl of an employee or to provido termination benefits.
1.9 Retirement benellt5
Payments to defined conlribullon retirement benefit schemes are charged as an expenso as they fall due.
Critical accounting estimates and juclgements
In the application of thè ¢harily's aceounllng policies, the Iruslees are required lo make judgements, 8slimat8S
snd assumptions about the carrying amount of assets and liabilities Ihal are not readily apparent from other
sources. The estimates and associated assumptions are based on hlslorical experience and other laetors that
are consIde￿d lo be relevant. Actual results may differ from those estimat8S.
The eslimales and untserlying assumplions are reviewed on an ongoing basis. Revisions lo accounting
8stimales are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of Ihe revision and future p6riods where the revision affects both current and lulure
periods.
Income from charltable actlvilles
Unrestrlcted
fund5
2024
Unrestrlcled
funds
2023
ProvSslon of home and welfare support
Rental Income
C8re Oper81or Incorne
Void Insurance Income
4,989,316
2,948
4,589
1.067,740
20
97,784
4,996.853
1,165.544
15

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Income from Investments
Unyèslrlcted Unrestrlcled
funds
funds
2024
2023
Interest receivable
2.627
43
Expenditure on charltèble activities
Provision of Provlsion of
hom8 and
home and
W8lfar8
wèlfarè
support
SUPPQrt
2024
2023
Dlrect costs
Staff costs
Répairs, mainl8nanco and security costs
Suppller conlracl costs
29,212
702,546
1.006,988
641,814
8,123
134,124
467,420
114,158
901
122
5,030
143,986
1,032
285,239
Office costs
InternÈt and TV costs
Slalulory and accrBditalion costs
Management lees
Travel and motor costs
Overhead costs
26,367
757,314
901
1,950,426
5.123,691
1.152,012
Share of support and governance co8ts1see note 61
Support
15,000
30,000
5,138,691
1,182,012
Analys15 by fund
Unreslricled fuFids
5,138,691
1.182,012
Support costs allocated to actlvllles
2024
2023
Audilor5' Remuneration
15,000
30,000
Analysed belwe&n'.
Provision of home and welfare support
15,000
30,000
16

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
Truste85
None of the trustees lor any persons connected with theml r6eeived any remuneration or benefits from the
eharily during the year.
Employees
The average monthly number of ernploye8s during the year wa5..
2024
Numbèr
2023
Number
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
27,5QO
337
1,375
29,212
There wer8 no employéès whose annual remunerat￿￿ was more than £60,000,
Remuneration of key management personnel
Th¢ remuneration of key m2nag8menl personnel was as follows..
2024
2023
Aggiegale compensation
29,212
Taxation
The ¢harity is exempl from taxation on its activities because all its income is applied for ch2ri18b18 purposes.
10 Debtors
2024
2023
Amounts falllng due wlthin one year..
Trade debtors
Other debtors
Prepayments and accrued income
912,345
303,279
600
4,g30
1,777
914,122
308,809
17

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2024
11 Creditors.. amounts falling due within one year
2024
2D23
Note5
Other laxation and social security
Deferred income
Trade creditors
Olher credllors
Accruals
1,099
32,205
92,546
75.735
953,273
12
60,612
70,847
9,047
411,015
1,154,858
551,515
12 Deferr•d Sneomè
2024
2023
Other deferied 4ncome
32,205
60,612
Deferred income is included in the Ilnancial slatemet)Is as follows..
2024
2023
Deferred income is included wilhin..
32,205
60.612
Movements in the year..
DelETred income al 1 November 2023
ResouTces deferred in the year
60,612
128,4071
60,612
Deferred income 8131 October 2024
32,205
60,612
13 Retiremenl L7ene*it schernes
2024
2023
Defined conlributiDn schemes
Chargg lo profil or loss in respect of defined contribution schemes
1,375
The Charity operales a defined contribLEtion penslon Scheme for 811 qualifying ernployees. The assels ol the
scheme are held separately from thos8 of the charlty In an Independently administered fund.
18-

COMMUNITY ACCOMMODATION GROUP
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCT08ER 2024
14 Unrestrict¢d lunds
The LSnreslricled funds of the charity comprise the unexpended balanoes ol donations and grants which aTe
not subject lo specsfic condilions by donors and grantors as lo how they may be us8d. These include
designated funds whlch have been set aside out ol unreslricled funds by the trustees for specific purposes.
A11
November
2023
Incoming
resoLErces
Rèsources At 31 October
exp¢nded
2024
General funds
116,4251
4.999,480
15,138,691)
1155,6361
Previous year:
At1
November
2022
Incoming
resources
Resource5 At 31 October
expBnded
2023
Gener81 funds
1.165,587
11.182,0121
116,4251
15 Related party transaction5
Durfng the year ended 31 October 2024 an amount of £11.eoo12023 £20001 was paid lo Philip Woolas, a
trustee, lor Gonsullancy servi￿$ provided to rh8 charity.
16 Cash (absorbed byllgenerated from operations
2024
2023
Deficit lor the year
{139,2111
118,4251
Adjustments for..
Inveslment income iecognised in sl8tement of flnkncial activities
12,6271
1431
ovements In working capital..
Ilnoreasel in detslors
Increase in CTedilors
IDe¢reaseyincre35e in defErred income
1605,3131
631,750
128,4071
1308,8091
490.903
60,612
Cash labsorbed byllgenerat8d from operation5
1143.8081
226,238
lg