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2023-04-05-accounts

Trustees’ Annual Report for the period

From 04/04/2022 To 05/04/2023

Charity name: Knight Support

Charity registration number: 1190776

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document
Para 1.17 Our Mission:
“To relieve the needs of persons who
are in need by virtue of being homeless
or rough sleepers in the city of Brighton
and Hove and its surrounding areas,
through the provision of support,
advocacy, clothing, self-care items and
furniture”
Our Aims:
To deliver logistical support for the
provision of non-perishable goods in
support of the homeless population of
Brighton and Hove – Involving the
collection, storage, processing and
onwards distribution via outreach and
other distribution mechanisms
Embed ourselves further in the local
community through liaison with partner
charities and governmental
organizations in the provision of
services to the homeless
Develop methods and means of
fundraising to create a sustainable
charity model
Examine opportunities to further
develop our provision and our scope of
services
To provide support and advocacy as an
additional value add - although this is
not our primary purpose
Summary of the main Para 1.17 and Our Outreach Service, in partnership
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.
1.19 with other charitable organisations,
currently provides clothing, toiletries
and food to the homeless community in
Brighton and Hove.
In addition, our committed team of
volunteers, coordinate, process and
deliver donations on behalf of other day
centres and charities within the city.
This includes the supply essential
homeware goods for people in
emergency and temporary
accommodation - A standard home care
pack consisting of toiletries, toaster,
kettle, duvet, bedding, cooking utensils
and crockery and cutlery.
We are run almost entirely by
volunteers, and we are working hard to
expand our range of services to
increase the number of those in need we
can support.
Statement confirming
whether the trustees have
had regard to the guidance
issued by the Charity
Commission on public
benefit
Para 1.18 Yes – I can confirm that all the trustees
have had regard to the guidance issued
by the Charity Commission on public
benefit.

Additional information (optional) You may choose to include further statements where relevant about:


SORP reference
Policy on grant making Para 1.38 Not Applicable
Policy on social investment
including program related
investment
Para 1.38 Not Applicable
Contribution made by
volunteers
Para 1.38 Knight Support is a largely volunteer-
run organisation with 5 Trustees and
circa. 20 volunteers
Other Not Applicable

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.
Para 1.20 Our Outreach Service helps up to
people per week.
Furthermore, during the reporting
period we conducted over 100 deliveries
on behalf of other organisations.
The outcomes are as follows:
The positive benefits of our weekly
Outreach are that people are clothed,
fed, hydrated and signposted to other
services. We improve peoples’ moral
and mental health with the love and care
we offer with weekly help and also
helping specific single cases.
Develop trusting relationships with
vulnerable people. Once trust is gained
people are more willing to engage in
joint work to address practical and
attitudinal barriers to change.
We provide harm reduction reducing the
adverse effects of living outdoors or in
emergency accommodation. As a result
of this work, we expect to see a
minimisation in rough sleeping, begging
and criminality.
We improve emotional coping skills
such as self-worth and self-esteem
being given ‘LIKE NEW’ clothes and
footwear.

Additional information (optional) You may choose to include further statements where relevant about:


Achievements against
objectives set

Para 1.41

Not Applicable
Performance of fundraising
activities against objectives
set
Para 1.41 Not Applicable
Investment performance
against objectives
Para 1.41 Not Applicable
Other Not Applicable

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period
Para 1.21
Statement explaining the
policy for holding reserves
stating why they are held
Para 1.22 There is an agreed an amount of £15,000
as a reserve (approximately 3 months
running costs)
Amount of reserves held Para 1.22 £15,000
Reasons for holding zero
reserves
Para 1.22
Details of fund materially in
deficit
Para 1.24
Explanation of any
uncertainties about the
charity continuing as a going
concern
Para 1.23

Additional information (optional)

You may choose to include further statements where relevant about:


The charity’s principal
sources of funds (including
any fundraising)

Para 1.47

During the accounting period sources of
funds were mainly public donations and
9 grants
Investment policy and
objectives including any
social investment policy
adopted
Para 1.46 Not Applicable
A description of the principal
risks facing the charity
Para 1.46 Not Applicable
Other Not Applicable

Structure, Governance and Management

Description of charity’s
trusts:
None
Type of governing document
(trust deed, royal charter)
Para 1.25 Foundation Constitution
How is the charity
constituted?
(e.g unincorporated
association, CIO)
Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees
Para 1.25 A minimum of three and no more than
ten trustees to be appointed at any one
time.
New trustees may be appointed for a
period of three years by a majority of
trustees at a properly convened
meeting.
Trustee appoints are subject to Knight
Support’s Equal Opportunities policy
and be made with proper regard to the
skills, knowledge and experience
required for the effective administration
of the charity.

Additional information (optional) You may choose to include further statements where relevant about:


Policies and procedures
adopted for the induction
and training of trustees

Para 1.51

Trustees will be familiarised with the
Knight Support constitution and all
relevant policies, including Financial
Management, Health and Safety, Equal
Opportunities, Safeguarding, and
Expenses.
All trustees must read and sign the
Conflict of Interest policy.
The charity’s organisational
structure and any wider
network with which the
charity works
Para 1.51 Not Applicable
Relationship with any
related parties
Para 1.51
Other Not Applicable

Reference and Administrative details

Charity name

Knight Support

Other name the charity uses Not Applicable
Registered charity number 1190776
Charity’s principal address Galloways Accounting
Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE

Names of the charity trustees who manage the charity

1
2
3
4
5
Trustee name Office (if any) Dates acted if not for whole
year
Name of person (or body) entitled
to appoint trustee (ifany)
Thomas David
Acott
Chair Majority of Trustees
Simon Chisholm Trustee Appointed January2023 Majorityof Trustees
Jonathan Paul
Lank
Trustee Appointed September
2022
Majority of Trustees
Rachel Cornish Trustee Appointed May2023 Majorityof Trustees

– Corporate trustees names of the directors at the date the report was approved

Director name

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year

Funds held as custodian trustees on behalf of others

Description of the assets Not Applicable held in this capacity

Name and objects of the Not Applicable charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for Not Applicable safe custody and segregation of such assets from the charity’s own assets

Additional information (optional)

Names and addresses of advisers (Optional information)

Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information) Names and addresses of advisers (Optional information)
Type of
adviser
Name
Address
Accountant
s
Galloways Atlas Chambers
33 West Street
Brighton
East Sussex
BN1 2RE
Fundraising
Support
MMT Enterprise
Support

Name of chief executive or names of senior staff members (Optional information)

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Tom Acott

Position (eg Secretary, Chair Chair, etc) Date 21/12/2023

REGISTERED CHARITY NUMBER: 1190776

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

FOR KNIGHT SUPPORT

Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE

KNIGHT SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

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

KNIGHT SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2023

The trustees present their report with the financial statements of the charity for the year ended 5 April 2023. 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 Our Mission:

"To relieve the needs of persons who are in need by virtue of being homeless or rough sleepers in the city of Brighton and Hove and its surrounding areas, through the provision of support, advocacy, clothing, self-care items and furniture"

Our Aims:

To deliver logistical support for the provision of non-perishable goods in support of the homeless population of Brighton and Hove - Involving the collection, storage, processing and onwards distribution via outreach and other distribution mechanisms

Embed ourselves further in the local community through liaison with partner charities and governmental organisations in the provision of services to the homeless

Develop methods and means of fundraising to create a sustainable charity model

Examine opportunities to further develop our provision and our scope of services

To provide support and advocacy as an additional value add - although this is not our primary purpose

Significant activities

Our Outreach Service, in partnership with other charitable organisations, currently provides clothing, toiletries and food to the homeless community in Brighton and Hove.

In addition, our committed team of volunteers, coordinate, process and deliver donations on behalf of other day centres and charities within the city.

This includes the supply of essential homeware goods for people in emergency and temporary accommodation - A standard home care pack consisting of toiletries, toaster, kettle, duvet, bedding, cooking utensils and crockery and cutlery. We are run entirely by volunteers, and we are working hard to expand our range of services to increase the number of those in need we can support.

Knight Support is a volunteer-run organisation with 5 Trustees and circa. 20 volunteers, of which 2 of those are paid a contribution to living due to their hours of commitment and assistance provided.

Public benefit

The trustees of Knight Support have had regard to the guidance issued by the Charity Commission on public benefit.

Page 1

KNIGHT SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Outreach Service helps many people.

Furthermore, during the reporting period we conducted over 100 deliveries on behalf of other organisations.

The outcomes are as follows:

The positive benefits of our weekly Outreach are that people are clothed, fed, hydrated and signposted to other services. We improve peoples' moral and mental health with the love and care we offer with weekly help and also helping specific single cases.

Develop trusting relationships with vulnerable people. Once trust is gained people are more willing to engage in joint work to address practical and attitudinal barriers to change.

We provide harm reduction reducing the adverse effects of living outdoors or in emergency accommodation. As a result of this work, we expect to see a reduction in rough sleeping, begging and criminality.

We improve emotional coping skills such as self-worth and self-esteem by being given 'LIKE NEW' clothes and footwear.

FINANCIAL REVIEW

Financial position

The total incoming resources for the year ended 5 April 2023 were £82,926 (2022; £32,355). Resources expended for the period totalled £41,337 (2022; £17,527) leaving surplus funds to be carried forward of £67,007 (2022; £25,418).

The Charity held fund balances at the period end of £67,007. £44,595 of these funds held were unrestricted and the restricted funds were split out between the following funds; New Van: £4,487, Warehouse: £15,925 & Salaries: £2,000.

Reserves policy

There is an agreed an amount of £15,000 as a reserve. (approximately 3 months running costs)

Going concern

The trustees have an expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The charity continues to demonstrate great progress and, as we have unfortunately seen demand for our services increase, we have been able to help more of those in need than ever before.

Through our successful fundraising campaigning we were able to generate enough funds to obtain a long-term lease for a warehouse to store and process the large amounts of donations we currently receive. This has had a game-changing impact on how we run our organisation and has resulted in a whole range of economies of scale and improved operational efficiencies.

We are currently in a stable financial position and, against a backdrop of a challenging fundraising landscape, we will continue to aim to continue to bolster our reserves. In addition, we have further strengthened our board with trustees who have extensive and relevant experience.

It is testament to the ongoing dedication of our volunteers that means we can continue to ensure that any funding received is used in the most cost-effective way - maximising the impact we have on homelessness and rough sleeping in our city.

During the accounting period sources of funds were mainly public donations and 9 grants.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, the Foundation Constitution, and constitutes a Charitable Incorporated Organisation.

Page 2

KN￿HT SUPPORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Trustees apwnted on formation frjr thr8e y8ar5. excèpt Lynne ￿M￿ht was ap￿rfnted for five yew5. A mIr￿M￿M ofthw gnd no more th8n tsn Irustees to be appinted al #ny tlmo. New trustsas may b& aFwnt8d for a wiod ofthree ye813 tyy 8 rn￿ of trust88s at a pnjperfy convened meettrrfJ. Trustee 8ppolntrM8nts ara subject to Knight Supporfs Equal Opp(xlunill8s and b8 made wlth PTOP8r r8gaTd to th& Inductlon and tralnlng of n•w trust••s Trustees wll be f8millaris8t1 wrth the Knight Support constitijbcffi and all TelevantwJlk40s, InckJdlThJ Flnand81 M8nagwnènt. Health and Salety, Equal Opportunities. Safeguarding, and Expense5. I tlustees must read and slg) the ￿llict of Intsrest polry. REFERENCE AND ADMINISTRAnVE DETAILS Reglstered Chartty numb•r 1190776 Prlnclpal addre Auas Chambers Brighton East S(￿eX BN12RE Trusts L Knight (resigned 6.6.23) A Babbayan IFeoigrbeé 2.9.22) J Beard (resigned 2.9.221 T Acott N Lokko {fesigned 2.9.221 C Temp￿Man (resigned 2.9.221 J P Lank lappointed 2.9.221 S R Chisholm (appointed 12.123) R Corni& laFp￿e& 29.5.231 Independent Examlnor Galloways Accounting Auas ChambeTS 33 W&st Street Brighton Eaet Sv68ex BN12RE Approvgd by tha .. and slgnad on its b&haif by: T Acth- Trustee Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KNIGHT SUPPORT

Independent examiner's report to the trustees of Knight Support

I report to the charity trustees on my examination of the accounts of Knight Support (the Trust) for the year ended 5 April 2023.

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.

Colin Young BA FCA

Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE

15/12/2023 Date: .............................................

Page 4

KNIGHT SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,551
30,375
EXPENDITURE ON
Charitable activities
Charitable
33,887
7,450
NET INCOME
18,664
22,925
Transfers between funds
8
13,513
(13,513)
Net movement in funds
32,177
9,412
RECONCILIATION OF FUNDS
Total funds brought forward
12,418
13,000
TOTAL FUNDS CARRIED FORWARD
44,595
22,412
2023
Total
funds
£
82,926
41,337
41,589
-
41,589
25,418
**67,007 **
2022
Total
funds
£
32,355
17,527
14,828
-
14,828
10,590
25,418

The notes form part of these financial statements

Page 5

KNIGtrrr SUPPORT BALANCE SHEET S APRIL 21123 2023 Totsl 2022 Total Unrestrictod R8slricted fund fund8 FIXED ASSEr8 Tanglble ass8ts 13,109 13,109 cuRREP￿ ASSErs Debtors Ca6h at 1.682 15.925 17,6Q7 1.902 34,959 22A12 57.371 26,571 CREDITORS Amounts falling due wthin one y08r 13A73) (3A73) 12.0011 14eT CURRENT ASSETS 24,570 TOTAL ASSETS LESS CURRENT LIA8IUTIE8 44,595 22A12 67.007 25,418 14ET ASSETS FUNDS U￿reStr￿ted fvnds Rèstrict￿ fiJn¢ts 44.595 12,418 TOTAL FUNDS 67.007 25,418 The financial statem6nts were apwoved bythe Boaryl of Trusloe5 and authcrfised forissue on...... .. ..... .. and were skJned on its beham by.. The notes fom p8rt of these finanoal statemen16 Page 6

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

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. For donations and grants to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.

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.

Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Page 7

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2023 nor for the year ended 5 April 2022.

Trustees' expenses

During the year, a total of £859 of expenses were reimbursed to two trustees for travel and subsistence (2022: £827).

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Charitable activities
Charitable
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4.
TANGIBLE FIXED ASSETS
COST
At 6 April 2022
Additions
At 5 April 2023
DEPRECIATION
At 6 April 2022
Charge for year
At 5 April 2023
NET BOOK VALUE
At 5 April 2023
At 5 April 2022
Unrestricted
Restricted
fund
funds
£
£
19,355
13,000
17,527
-
1,828
13,000
10,590
-
12,418
13,000
Fixtures
and
Motor
Computer
fittings
vehicles
equipment
£
£
£
-
1,695
-
1,060
13,513
290
1,060
15,208
290
-
847
-
145
2,391
66
145
3,238
66
915
11,970
224
-
848
-
Total
funds
£
32,355
17,527
14,828
10,590
25,418
Totals
£
1,695
14,863
16,558
847
2,602
3,449
13,109
848

Page 8

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
2023
£
4,500
13,107
17,607
2023
£
3,473
2022
£
-
1,902
1,902
2022
£
2,001

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
2023
£
18,000
29,810
47,810
2022
£
-
-
-

Operating lease payments recognised as an expense during the year totalled £6,190 (2022: £NIL)

8. MOVEMENT IN FUNDS

Net
Transfers
movement
between
At 6.4.22
in funds
funds
£
£
£
Unrestricted funds
General fund
12,418
18,664
13,513
Restricted funds
New van
13,000
5,000
(13,513)
Warehouse
-
15,925
-
Salaries
-
2,000
-
13,000
22,925
(13,513)
TOTAL FUNDS
25,418
41,589
-
At
5.4.23
£
44,595
4,487
15,925
2,000
22,412
**67,007 **

Page 9

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 52,551 (33,887) 18,664
Restricted funds
New van 5,000 - 5,000
Warehouse 23,375 (7,450) 15,925
Salaries 2,000 - 2,000
30,375 (7,450) 22,925
TOTAL FUNDS 82,926 (41,337) 41,589

Comparatives for movement in funds

Net
movement
At 6.4.21
in funds
£
£
Unrestricted funds
General fund
10,590
1,828
Restricted funds
New van
-
13,000
TOTAL FUNDS
10,590
14,828
At
5.4.22
£
12,418
13,000
25,418

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 19,355 (17,527) 1,828
Restricted funds
New van 13,000 - 13,000
TOTAL FUNDS 32,355 (17,527) 14,828

Page 10

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
Transfers
movement
between
At 6.4.21
in funds
funds
£
£
£
Unrestricted funds
General fund
10,590
20,492
13,513
Restricted funds
New van
-
18,000
(13,513)
Warehouse
-
15,925
-
Salaries
-
2,000
-
-
35,925
(13,513)
TOTAL FUNDS
10,590
56,417
-
At
5.4.23
£
44,595
4,487
15,925
2,000
22,412
67,007

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 71,906 (51,414) 20,492
Restricted funds
New van 18,000 - 18,000
Warehouse 23,375 (7,450) 15,925
Salaries 2,000 - 2,000
43,375 (7,450) 35,925
TOTAL FUNDS 115,281 (58,864) 56,417

Nature of restricted funds

New van - grants were received in the year to assist the purchase of a new van for deliveries of goods. Warehouse - grants were received in the year to assist with the rental and running costs of a warehouse to store donations and house operations.

Salaries - grants were received in the year to contribute to salary costs of operation management staff.

9. RELATED PARTY DISCLOSURES

During the year, Gemma Lank, wife of trustee Jonathan Lank, was paid £2,265 for admin and operational support services.

Aside from the above and those disclosed in note 2, there were no related party transactions for the year ended 05 April 2023.

Page 11

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

10. DONATIONS, TRUSTS AND CHARITABLE SOURCES

Page 12

KNIGHT SUPPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023

2023 2022
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 29,551 32,355
Grants 53,375 -
82,926 32,355
Total incoming resources 82,926 32,355
EXPENDITURE
Charitable activities
Purchases 7,155 4,973
Insurance 43 -
Computer costs 836 677
Travel and subsistence 1,189 1,349
Advertising 2,928 2,218
Sundries 274 16
Motor expenses 3,360 2,730
Telephone 73 4
Postage and stationery 15 10
Rates 513 -
Rent 7,450 -
Training 31 -
Repairs and renewals 168 -
Volunteer expenses 3,538 -
Light and heat 312 -
Fixtures and fittings 145 -
Motor vehicles 2,391 424
Computer equipment 66 -
30,487 12,401
Support costs
Management
Loss on sale of tangible fixed assets - 1,526
Governance costs
Accountancy 1,799 1,000
Independent examination 1,799 1,000
Professional fees **7,252 ** 1,600
10,850 3,600
Total resources expended **41,337 ** 17,527
Net income 41,589 14,828

This page does not form part of the statutory financial statements

Page 13

REGISTERED CHARITY NUMBER: 1190776

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

FOR KNIGHT SUPPORT

Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE

KNIGHT SUPPORT

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

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

KNIGHT SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2023

The trustees present their report with the financial statements of the charity for the year ended 5 April 2023. 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 Our Mission:

"To relieve the needs of persons who are in need by virtue of being homeless or rough sleepers in the city of Brighton and Hove and its surrounding areas, through the provision of support, advocacy, clothing, self-care items and furniture"

Our Aims:

To deliver logistical support for the provision of non-perishable goods in support of the homeless population of Brighton and Hove - Involving the collection, storage, processing and onwards distribution via outreach and other distribution mechanisms

Embed ourselves further in the local community through liaison with partner charities and governmental organisations in the provision of services to the homeless

Develop methods and means of fundraising to create a sustainable charity model

Examine opportunities to further develop our provision and our scope of services

To provide support and advocacy as an additional value add - although this is not our primary purpose

Significant activities

Our Outreach Service, in partnership with other charitable organisations, currently provides clothing, toiletries and food to the homeless community in Brighton and Hove.

In addition, our committed team of volunteers, coordinate, process and deliver donations on behalf of other day centres and charities within the city.

This includes the supply of essential homeware goods for people in emergency and temporary accommodation - A standard home care pack consisting of toiletries, toaster, kettle, duvet, bedding, cooking utensils and crockery and cutlery. We are run entirely by volunteers, and we are working hard to expand our range of services to increase the number of those in need we can support.

Knight Support is a volunteer-run organisation with 5 Trustees and circa. 20 volunteers, of which 2 of those are paid a contribution to living due to their hours of commitment and assistance provided.

Public benefit

The trustees of Knight Support have had regard to the guidance issued by the Charity Commission on public benefit.

Page 1

KNIGHT SUPPORT

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2023

ACHIEVEMENT AND PERFORMANCE Charitable activities

Outreach Service helps many people.

Furthermore, during the reporting period we conducted over 100 deliveries on behalf of other organisations.

The outcomes are as follows:

The positive benefits of our weekly Outreach are that people are clothed, fed, hydrated and signposted to other services. We improve peoples' moral and mental health with the love and care we offer with weekly help and also helping specific single cases.

Develop trusting relationships with vulnerable people. Once trust is gained people are more willing to engage in joint work to address practical and attitudinal barriers to change.

We provide harm reduction reducing the adverse effects of living outdoors or in emergency accommodation. As a result of this work, we expect to see a reduction in rough sleeping, begging and criminality.

We improve emotional coping skills such as self-worth and self-esteem by being given 'LIKE NEW' clothes and footwear.

FINANCIAL REVIEW

Financial position

The total incoming resources for the year ended 5 April 2023 were £82,926 (2022; £32,355). Resources expended for the period totalled £41,337 (2022; £17,527) leaving surplus funds to be carried forward of £67,007 (2022; £25,418).

The Charity held fund balances at the period end of £67,007. £44,595 of these funds held were unrestricted and the restricted funds were split out between the following funds; New Van: £4,487, Warehouse: £15,925 & Salaries: £2,000.

Reserves policy

There is an agreed an amount of £15,000 as a reserve. (approximately 3 months running costs)

Going concern

The trustees have an expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

The charity continues to demonstrate great progress and, as we have unfortunately seen demand for our services increase, we have been able to help more of those in need than ever before.

Through our successful fundraising campaigning we were able to generate enough funds to obtain a long-term lease for a warehouse to store and process the large amounts of donations we currently receive. This has had a game-changing impact on how we run our organisation and has resulted in a whole range of economies of scale and improved operational efficiencies.

We are currently in a stable financial position and, against a backdrop of a challenging fundraising landscape, we will continue to aim to continue to bolster our reserves. In addition, we have further strengthened our board with trustees who have extensive and relevant experience.

It is testament to the ongoing dedication of our volunteers that means we can continue to ensure that any funding received is used in the most cost-effective way - maximising the impact we have on homelessness and rough sleeping in our city.

During the accounting period sources of funds were mainly public donations and 9 grants.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, the Foundation Constitution, and constitutes a Charitable Incorporated Organisation.

Page 2

KN￿HT SUPPORT REPORT OF THE TRUSTEES FOR THE YEAR ENDED S APRIL 2023 STRUCTURE. GOVERNANCE AND MANAGEMENT Trustees apwnted on formation frjr thr8e y8ar5. excèpt Lynne ￿M￿ht was ap￿rfnted for five yew5. A mIr￿M￿M ofthw gnd no more th8n tsn Irustees to be appinted al #ny tlmo. New trustsas may b& aFwnt8d for a wiod ofthree ye813 tyy 8 rn￿ of trust88s at a pnjperfy convened meettrrfJ. Trustee 8ppolntrM8nts ara subject to Knight Supporfs Equal Opp(xlunill8s and b8 made wlth PTOP8r r8gaTd to th& Inductlon and tralnlng of n•w trust••s Trustees wll be f8millaris8t1 wrth the Knight Support constitijbcffi and all TelevantwJlk40s, InckJdlThJ Flnand81 M8nagwnènt. Health and Salety, Equal Opportunities. Safeguarding, and Expense5. I tlustees must read and slg) the ￿llict of Intsrest polry. REFERENCE AND ADMINISTRAnVE DETAILS Reglstered Chartty numb•r 1190776 Prlnclpal addre Auas Chambers Brighton East S(￿eX BN12RE Trusts L Knight (resigned 6.6.23) A Babbayan IFeoigrbeé 2.9.22) J Beard (resigned 2.9.221 T Acott N Lokko {fesigned 2.9.221 C Temp￿Man (resigned 2.9.221 J P Lank lappointed 2.9.221 S R Chisholm (appointed 12.123) R Corni& laFp￿e& 29.5.231 Independent Examlnor Galloways Accounting Auas ChambeTS 33 W&st Street Brighton Eaet Sv68ex BN12RE Approvgd by tha .. and slgnad on its b&haif by: T Acth- Trustee Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF KNIGHT SUPPORT

Independent examiner's report to the trustees of Knight Support

I report to the charity trustees on my examination of the accounts of Knight Support (the Trust) for the year ended 5 April 2023.

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.

Colin Young BA FCA

Galloways Accounting Atlas Chambers 33 West Street Brighton East Sussex BN1 2RE

15/12/2023 Date: .............................................

Page 4

KNIGHT SUPPORT

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023

Unrestricted
Restricted
fund
funds
Notes
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
52,551
30,375
EXPENDITURE ON
Charitable activities
Charitable
33,887
7,450
NET INCOME
18,664
22,925
Transfers between funds
8
13,513
(13,513)
Net movement in funds
32,177
9,412
RECONCILIATION OF FUNDS
Total funds brought forward
12,418
13,000
TOTAL FUNDS CARRIED FORWARD
44,595
22,412
2023
Total
funds
£
82,926
41,337
41,589
-
41,589
25,418
**67,007 **
2022
Total
funds
£
32,355
17,527
14,828
-
14,828
10,590
25,418

The notes form part of these financial statements

Page 5

KNIGtrrr SUPPORT BALANCE SHEET S APRIL 21123 2023 Totsl 2022 Total Unrestrictod R8slricted fund fund8 FIXED ASSEr8 Tanglble ass8ts 13,109 13,109 cuRREP￿ ASSErs Debtors Ca6h at 1.682 15.925 17,6Q7 1.902 34,959 22A12 57.371 26,571 CREDITORS Amounts falling due wthin one y08r 13A73) (3A73) 12.0011 14eT CURRENT ASSETS 24,570 TOTAL ASSETS LESS CURRENT LIA8IUTIE8 44,595 22A12 67.007 25,418 14ET ASSETS FUNDS U￿reStr￿ted fvnds Rèstrict￿ fiJn¢ts 44.595 12,418 TOTAL FUNDS 67.007 25,418 The financial statem6nts were apwoved bythe Boaryl of Trusloe5 and authcrfised forissue on...... .. ..... .. and were skJned on its beham by.. The notes fom p8rt of these finanoal statemen16 Page 6

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

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. For donations and grants to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

No amount is included in the financial statements for volunteer time in line with the SORP. Further detail is given in the Trustees' Annual Report.

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.

Fixtures and fittings - 25% on cost
Motor vehicles - 25% on cost
Computer equipment - 25% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

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.

Page 7

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2023 nor for the year ended 5 April 2022.

Trustees' expenses

During the year, a total of £859 of expenses were reimbursed to two trustees for travel and subsistence (2022: £827).

3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Charitable activities
Charitable
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
4.
TANGIBLE FIXED ASSETS
COST
At 6 April 2022
Additions
At 5 April 2023
DEPRECIATION
At 6 April 2022
Charge for year
At 5 April 2023
NET BOOK VALUE
At 5 April 2023
At 5 April 2022
Unrestricted
Restricted
fund
funds
£
£
19,355
13,000
17,527
-
1,828
13,000
10,590
-
12,418
13,000
Fixtures
and
Motor
Computer
fittings
vehicles
equipment
£
£
£
-
1,695
-
1,060
13,513
290
1,060
15,208
290
-
847
-
145
2,391
66
145
3,238
66
915
11,970
224
-
848
-
Total
funds
£
32,355
17,527
14,828
10,590
25,418
Totals
£
1,695
14,863
16,558
847
2,602
3,449
13,109
848

Page 8

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Prepayments and accrued income
6.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
2023
£
4,500
13,107
17,607
2023
£
3,473
2022
£
-
1,902
1,902
2022
£
2,001

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
2023
£
18,000
29,810
47,810
2022
£
-
-
-

Operating lease payments recognised as an expense during the year totalled £6,190 (2022: £NIL)

8. MOVEMENT IN FUNDS

Net
Transfers
movement
between
At 6.4.22
in funds
funds
£
£
£
Unrestricted funds
General fund
12,418
18,664
13,513
Restricted funds
New van
13,000
5,000
(13,513)
Warehouse
-
15,925
-
Salaries
-
2,000
-
13,000
22,925
(13,513)
TOTAL FUNDS
25,418
41,589
-
At
5.4.23
£
44,595
4,487
15,925
2,000
22,412
**67,007 **

Page 9

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

8. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 52,551 (33,887) 18,664
Restricted funds
New van 5,000 - 5,000
Warehouse 23,375 (7,450) 15,925
Salaries 2,000 - 2,000
30,375 (7,450) 22,925
TOTAL FUNDS 82,926 (41,337) 41,589

Comparatives for movement in funds

Net
movement
At 6.4.21
in funds
£
£
Unrestricted funds
General fund
10,590
1,828
Restricted funds
New van
-
13,000
TOTAL FUNDS
10,590
14,828
At
5.4.22
£
12,418
13,000
25,418

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 19,355 (17,527) 1,828
Restricted funds
New van 13,000 - 13,000
TOTAL FUNDS 32,355 (17,527) 14,828

Page 10

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
Transfers
movement
between
At 6.4.21
in funds
funds
£
£
£
Unrestricted funds
General fund
10,590
20,492
13,513
Restricted funds
New van
-
18,000
(13,513)
Warehouse
-
15,925
-
Salaries
-
2,000
-
-
35,925
(13,513)
TOTAL FUNDS
10,590
56,417
-
At
5.4.23
£
44,595
4,487
15,925
2,000
22,412
67,007

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 71,906 (51,414) 20,492
Restricted funds
New van 18,000 - 18,000
Warehouse 23,375 (7,450) 15,925
Salaries 2,000 - 2,000
43,375 (7,450) 35,925
TOTAL FUNDS 115,281 (58,864) 56,417

Nature of restricted funds

New van - grants were received in the year to assist the purchase of a new van for deliveries of goods. Warehouse - grants were received in the year to assist with the rental and running costs of a warehouse to store donations and house operations.

Salaries - grants were received in the year to contribute to salary costs of operation management staff.

9. RELATED PARTY DISCLOSURES

During the year, Gemma Lank, wife of trustee Jonathan Lank, was paid £2,265 for admin and operational support services.

Aside from the above and those disclosed in note 2, there were no related party transactions for the year ended 05 April 2023.

Page 11

continued...

KNIGHT SUPPORT

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2023

10. DONATIONS, TRUSTS AND CHARITABLE SOURCES

Page 12

KNIGHT SUPPORT

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023

2023 2022
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 29,551 32,355
Grants 53,375 -
82,926 32,355
Total incoming resources 82,926 32,355
EXPENDITURE
Charitable activities
Purchases 7,155 4,973
Insurance 43 -
Computer costs 836 677
Travel and subsistence 1,189 1,349
Advertising 2,928 2,218
Sundries 274 16
Motor expenses 3,360 2,730
Telephone 73 4
Postage and stationery 15 10
Rates 513 -
Rent 7,450 -
Training 31 -
Repairs and renewals 168 -
Volunteer expenses 3,538 -
Light and heat 312 -
Fixtures and fittings 145 -
Motor vehicles 2,391 424
Computer equipment 66 -
30,487 12,401
Support costs
Management
Loss on sale of tangible fixed assets - 1,526
Governance costs
Accountancy 1,799 1,000
Independent examination 1,799 1,000
Professional fees **7,252 ** 1,600
10,850 3,600
Total resources expended **41,337 ** 17,527
Net income 41,589 14,828

This page does not form part of the statutory financial statements

Page 13