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2025-03-31-accounts

Company registration number: CE023357 Charity registration number: 1190727

HALFWAY HOME (STOKE-ON-TRENT) TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

JABR Chartered Certified Accountants 376 Walsall Road Birmingham B42 2LX

Halfway Home (Stoke-On-Trent) Contents

Page
Trustees' Report 1—3
Independent Examiner's Report 4
Statement of Financial Activities (including Income and Expenditure Account) 5
Balance Sheet 6
Notes to the Financial Statements 7—10
The following pages do not form part of the statutory accounts:
Detailed Statement of Financial Activities (including Income and Expenditure Account) 11

Halfway Home (Stoke-On-Trent) Company No. CE023357 Trustees' Report For The Year Ended 31 March 2025

The trustees present their report and the financial statements for the year ended 31 March 2025.

Objectives and Activities

Aims and Objectives

The primary purpose of Halfway Home, as outlined in our governing document, is to support adults in Stoke-on-Trent and North Staffordshire who are transitioning from homelessness shelters and hostels. We aim to provide them with safe accommodation, guidance, and tailored support, helping them build confidence and independence. Through these efforts, we work to reduce the likelihood of homelessness recurring and promote long-term stability for our beneficiaries.

Public Benefit

Halfway Home is considered an exempt accommodation provided by a charity under the Housing Benefit and Council Tax Benefit Regulation 2005. The care, support and supervision as defined under exempt accommodation is largely provided by Halfway Home as a charitable action and would be considered social investment within the locality.

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Contribution Made by Volunteers

Volunteers play a vital role in the success of Halfway Home. They actively support the trustees by providing essential insights into the homelessness and housing sectors, ensuring informed decision-making. Volunteers also offer administrative support, streamlining communication between the trustees and the team. They gather and relay feedback from service users, ensuring that the charity’s offerings remain responsive to their needs.

Moreover, volunteers contribute to a wide range of activities at Halfway Home, from assisting with vocational training sessions to participating in our one-stop shop initiative, which includes the free laundrette, food bank, and other supportive services. Their dedication significantly enhances our capacity to make a meaningful impact in the community.

Achievements and Performance

Main Achievements

Over the past year, Halfway Home has flourished as an exempt accommodation provider in partnership with Stoke-on-Trent City Council. We’ve expanded our capacity, now supporting 32 individuals who have experienced homelessness and are on the path to stability. Through our collaborations with the Housing Solutions Team and the local rough sleeper team, we provide comprehensive support, from trauma recovery to independent living.

In addition to these accomplishments, we’ve also acquired three new properties, including a House in Multiple Occupation (HMO), allowing us to offer more tailored accommodation. We’ve also introduced a one-stop shop initiative, providing a free laundrette service, a food bank, free haircuts for homeless individuals, and free school uniforms for children. These initiatives not only empower our beneficiaries but also contribute to a more inclusive and resilient community.

Achievements Against Objectives Set

Over the past year, Halfway Home has made significant strides in achieving its goals. Nearly 50% of our residents have successfully transitioned to independent living, a testament to the effectiveness of our support. We’ve provided comprehensive assistance to individuals facing a range of challenges, including mental health issues, physical disabilities, and substance abuse problems.

In addition, our new one-stop shop initiative has greatly expanded our impact, offering crucial support to vulnerable populations, such as single parents struggling with financial difficulties. This holistic approach has not only helped individuals stabilize their lives but also fostered a more inclusive and supportive community.

Financial Review

Financial Position

Funds held in the bank account as at 30 April 2025 were £33,556.

Surplus as stated above is kept for the events of emergencies, repairs and replacements of housing related goods.

Structure, Governance and Management

Page 1

Halfway Home (Stoke-On-Trent) Trustees' Report (continued) For The Year Ended 31 March 2025

Governing Document

Constitution of a Charitable Incorporated Organisation whose only voting members are its charity trustees (‘Foundation’ model constitution).

Trustee Selection Methods

Apart from the first charity trustees, every trustee must be appointed by a resolution passed at a properly convened meeting of the charity trustees.

In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

Reference and Administrative Details

Trustees

Ms Z Hanif Ms G Arapi Mr S Sodagar

Charity Number

1190727

Company Number

CE023357

Registered Office

Eleven 11 Queen Street Stoke-On-Trent ST6 3EL

Independent Examiner

Faheem Ghumra ACCA JABR Chartered Certified Accountants 376 Walsall Road Birmingham B42 2LX

Page 2

Halfway Home (Stoke-On-Trent) Trustees' Report (continued) For The Year Ended 31 March 2025

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Mr S Sodagar

Trustee

9 January 2026

Page 3

Halfway Home (Stoke-On-Trent) Independent Examiner's Report to the Trustees of Halfway Home (Stoke-On-Trent) For The Year Ended 31 March 2025

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and Basis of Report

As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent Examiner's Statement

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 Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Faheem Ghumra ACCA

9 January 2026 JABR Chartered Certified Accountants 376 Walsall Road Birmingham B42 2LX

Page 4

Halfway Home (Stoke-On-Trent) Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

Notes
INCOME AND ENDOWMENTS FROM:
Donations and legacies
3
EXPENDITURE ON:
Charitable activities:
5
Homeless Project
NET INCOME/(EXPENDITURE)
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
11
2025
Unrestricted
funds
£
65,615
2024
Unrestricted
funds
£
86,898
(59,130) (98,784)
6,485 (11,886)
6,485
23,774
(11,886)
35,660
30,259 23,774

The notes on pages 7 to 10 form part of these financial statements.

Page 5

Halfway Home (Stoke-On-Trent) Balance Sheet As At 31 March 2025

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Cash at bank and in hand
Creditors: Amounts Falling Due Within One Year
10
NET CURRENT ASSETS (LIABILITIES)
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS OF THE CHARITY
Unrestricted Funds
TOTAL FUNDS
11
2025
Unrestricted
funds
£
4,999
2024
Total
funds
£
7,812
4,999
33,556
7,812
18,577
33,556
(8,296)
18,577
(2,615)
25,260 15,962
30,259 23,774
30,259 23,774
30,259 23,774
30,259 23,774

For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mr S Sodagar

Trustee 9 January 2026

The notes on pages 7 to 10 form part of these financial statements.

Page 6

Halfway Home (Stoke-On-Trent) Notes to the Financial Statements For The Year Ended 31 March 2025

1. General Information

Halfway Home (Stoke-On-Trent) is a company limited by guarantee, incorporated in England & Wales, registered number CE023357 and registered charity number 1190727. The registered office is Eleven, 11 Queen Street, Stoke-On-Trent, ST6 3EL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

The charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

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. Donations are the main source of income and they are recognised as income once the monies are received in the bank account. Most income is received from fundraising for specific projects and donations are shown in the accounts as unrestricted and restricted funds.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery 25% Straight Line Fixtures & Fittings 25% Straight Line

2.4. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

Donations and gifts
4.
Net Income/(Expenditure)
The net income/(expenditure) is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
2025
Unrestricted
funds
£
65,615
2024
Unrestricted
funds
£
86,898
2025
£
2,813
2024
£
2,813

Page 7

Halfway Home (Stoke-On-Trent) Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

5. Analysis of Expenditure

Homeless Project
Homeless Project
6.
Support Costs
Employee costs
Premises expenses
General administration
Depreciation
Governance costs
Employee costs
Premises expenses
General administration
Depreciation
Governance costs
7.
Staff Costs
Staff costs were as follows:
Wages and salaries
Activities
undertaken
directly
£
16,982
Support
costs
(see note 6)
£
42,148
2025
Total
£
59,130
Activities
undertaken
directly
£
34,178
Support
costs
(see note 6)
£
64,606
2024
Total
£
98,784
2025
£
28,925
2025
Homeless
Project
£
32,397
774
2,874
2,813
3,290
42,148
2024
Homeless
Project
£
28,679
21,367
9,402
2,813
2,345
64,606
2024
£
26,061

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

  1. Average Number of Employees

Average number of employees during the year was: 1 (2024: 1)

Page 8

Halfway Home (Stoke-On-Trent) Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

9. Tangible Assets

Cost
As at 1 April 2024
As at 31 March 2025
Depreciation
As at 1 April 2024
Provided during the period
As at 31 March 2025
Net Book Value
As at 31 March 2025
As at 1 April 2024
0.
Creditors: Amounts Falling Due Within One Year
Trade creditors
Other creditors
Taxation and social security
1.
Movement in Funds
Unrestricted funds
General:
General unrestricted fund
Total funds
Unrestricted funds
General:
General unrestricted fund
Total funds
As at 1 April
2024
£
23,774
Plant &
Machinery
£
3,444
Plant &
Machinery
£
3,444
Fixtures &
Fittings
£
7,807
Total
£
11,251
3,444 7,807 11,251
993
861
2,446
1,952
3,439
2,813
1,854 4,398 6,252
1,590 3,409 4,999
2,451 5,361 7,812
Income
£
65,615
2025
£
1
5,440
2,855
8,296
Expenditure
£
(59,130)
2024
£
1,175
1,440
-
2,615
As at 31
March 2025
£
30,259
23,774 65,615 (59,130) 30,259
As at 1 April
2023
£
35,660
Income
£
86,898
Expenditure
£
(98,784)
As at 31
March 2024
£
23,774
35,660 86,898 (98,784) 23,774

10. Creditors: Amounts Falling Due Within One Year

11. Movement in Funds

12. Transactions with Trustees

None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.

Page 9

Halfway Home (Stoke-On-Trent) Notes to the Financial Statements (continued) For The Year Ended 31 March 2025

No trustee expenses have been incurred.

13. Related Party Disclosures

There have been no related party transactions in the reporting period that require disclosure.

14. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

Page 10

Halfway Home (Stoke-On-Trent) Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025

INCOME AND ENDOWMENTS FROM:
Donations and legacies
Donations and gifts
2025
Total
funds
£
65,615
2024
Total
funds
£
86,898
65,615 86,898
EXPENDITURE ON:
Charitable Activities:
Homeless Project
Purchases
Subcontractor costs
Wages and salaries
Travel and subsistence expenses
Rent
Light and heat
Water rates
Cleaning
Repairs, renewals and maintenance
Insurance
Printing, postage and stationery
Telecommunications
Website costs
Sundry expenses
Depreciation of plant and machinery
Depreciation of fixtures and fittings
Accountancy fees
Professional fees
NET INCOME/(EXPENDITURE)
65,615
(13,732)
(3,250)
(28,925)
(3,472)
-
-
(774)
-
-
(137)
-
(2,367)
(11)
(359)
(861)
(1,952)
(1,440)
(1,850)
86,898
(5,185)
(28,993)
(26,061)
(2,618)
(15,370)
(1,215)
(4,747)
(35)
(6,199)
(105)
(234)
(2,142)
(132)
(590)
(861)
(1,952)
(1,515)
(830)
(59,130) (98,784)
(59,130) (98,784)
6,485 (11,886)

Page 11

Halfway Home (Stoke-On-Trent) - Accounts - 31.03.2025

Final Audit Report

2026-01-21

Created: 2026-01-09 By: Faheem Ghumra (info@jabr.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAjtvoztRoSFIp3oFHFzCw6z8wtsI_721U

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