## **PORTSMOUTH CITY OF SANCTUARY (PCoS)**
## **TRUSTEES’ ANNUAL REPORT UNAUDITED FINANCIAL STATEMENTS**
**31 March 2025**
**Charity registration number: 1192913**
## **PORTSMOUTH CITY OF SANCTUARY (PCoS)**
## **CONTENTS**
## **31 March 2025**
||Page|
|---|---|
|**The Charity, Trustees of Management, representatives,**||
|**affiliated organisations and professional advice**|3|
|**Trustees’ Annual Report**|4 - 6|
|**Financial statements:**||
|Independent Examiner’s report|7|
|Balance sheet|8|
|Statement of financial activities (incorporating an||
|income and expenditure account)|9|
|Notes to the financial statements|10 - 17|
2
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **TRUSTEES’ ANNUAL REPORT**
## **Year ended 31 March 2025**
## **THE CHARITY:**
Registered name: Portsmouth City of Sanctuary Principal office: St Lukes Church, Greetham Street, Southsea, Portsmouth, PO5 4LH
Registered charity no: 1192913 Telephone number: 07521 423618 Email address: info@portsmouth.cityofsanctuary.org Web-site: www. portsmouth.cityofsanctuary.org
## **TRUSTEES**
Chair: Shamila Dhana
## **Other elected members**
David Handley Malcolm Little Denise Callender Golam Chowdhury Patience Mutunami James Kirby [appointed 30/09/2024] Samet Chering-Alvers [appointed 30/09/2024] Claire Perry [appointed 11/10/2024]
Independent examiner: Jane Warner Bankers: Wessex Community Bank, 97 Fratton Road, Portsmouth, Hampshire, PO1 5AG Co-operative Bank plc. P.O Box 250, Skelmersdale, Lancashire, WN8 6WT
3
1192913
**PORTSMOUTH CITY OF SANCTUARY**
**TRUSTEES’ ANNUAL REPORT** (continued)
## **Year ended 31 March 2025**
## **SECTION 1 – STRUCTURE, GOVERNANCE AND MANAGEMENT**
The charity is a Charitable Incorporated Organisation (CIO) registered with the charity commission and is governed by its Constitution and where required the Charities Act.
The Trustees who served during the year are listed on the charity information page.
Newly appointed Trustees are provided with a comprehensive induction to the charity through the provision of training courses and mentoring by established Trustees.
Regular meetings are held to discuss charity business and to ensure compliance with the constitution and charity objects.
The PCoS Constitution, safeguarding and other policies are reviewed / updated annually and available to view on the website.
## **Risk Management**
The Trustees have assessed and will continue to monitor the major risks to which they believe PCoS is exposed, in particular those related to the operations and finances. At present, the Trustees are satisfied that systems are in place to mitigate the exposure to major risks.
The main areas of concern are: loss of case-workers and other key volunteers, as well as funding and public support.
Risk assessments are carried out before all activities are undertaken and insurance policies are in place.
DBS checks, where necessary, are carried out for case workers and staff members.
Reduced income - PCoS is primarily reliant upon income from grants and donations. PCoS does hold a reserve to ensure continuity of activities should there be a major reduction in income. In extremis we could resort to case-work delivery only should funds be massively reduced.
## **SECTION 2 – OBJECTS AND ACTIVITIES**
To advance the education of Portsmouth area citizens in general about the issues relating to migrants and their dependents seeking sanctuary in the city.
To advance the education and training of those seeking asylum and those granted refugee status and their dependents in need thereof, so as to assist them in life and to adapt and integrate within a new community.
To relieve poverty amongst those seeking asylum and those granted refugee status, particularly by the provision of donated nappies, toiletries, food, and other similar items.
The promotion of equality and diversity for the public benefit by the elimination of discrimination on the grounds of age, status, race, sex, and sexual orientation.
The promotion of social inclusion for the public benefit among those seeking sanctuary who are socially excluded on the grounds of their social and economic position, by providing and/or co-ordinating services and facilities to advance them in life and assist them to adapt and integrate within a new community.
## **SECTION 3 – ACHIEVEMENTS AND PERFORMANCE**
Refugee Hub - With partners, run a weekly drop-in to welcome, orientate and advocate c.70 refugees and asylum seekers needing casework, English, food, clothing, baby basics and other emergency support.
4
1192913
## **PORTSMOUTH CITY OF SANCTUARY**
## **TRUSTEES’ ANNUAL REPORT** (continued)
## **Year ended 31 March 2025**
PMRS – 3-year grant to provide vital casework for local asylum seekers and refugees. At the heart of the project is our weekly multi agency hub providing English lessons, refreshments, casework and access to key services.
Haven Drop-in – With partners, run Portsmouth’s first referral drop-in for trafficked and abused migrant women. 20+ victims of modern slavery, FGM, HBV and the city’s sex trade have been assisted weekly from May 2021 within a safe, trusted ‘Haven’.
‘Welcome Box’ Project - Includes visiting some asylum properties and refugee hotel/residential blocks.
Sports - Fitness and Dance Project.
‘Kitchen of Hope’ Project - Assisting local asylum seekers to engage in varied cooking activities in the community.
Bespoke Food – Providing food parcels to vulnerable families.
English Classes – Refugee English Classes to help with integration across multi-locations.
Cash4Kids – Funding enabled 60 asylum seeking families to visit Marwell Zoo.
Shaping the Conversation – Cancer Awareness sessions with local migrants
Welcome Wheels – Upcycled and provided 50 bicycles to local asylum seekers, alongside road safety training, a helmet, lock and hi-vis jacket.
Easy Travel – Funding secured from Portsmouth City council enabled us to secure 750 bus passes, partly match funding by First Bus.
PCoS Trustee membership of PCC’s 2040 City Vision Board, as well as promoting other related ‘sanctuary’ initiatives.
Trained and developed 40+ active volunteers, many with ‘lived experience’.
## **SECTION 4 – REVIEW OF TRANSACTIONS AND FINANCIAL POSITION**
## **Financial review**
The Trustees consider that PCoS’ state of affairs is satisfactory and that, on a fund-by-fund basis, the Charity’s assets are available and adequate to fulfil its obligations.
Incoming resources totalled £135,741, compared with £42,335 for the previous year and produced a surplus for the year of £14,551 (2024: deficit £ (36,686)). PCoS general fund stands at £9,362 [2024: £4,126] of which £3,409 [2024: £1,915] are invested in fixed assets.
Fuller explanations of the movements on restricted funds are set out in the Statement of Financial Activities and related notes.
## **Reserves policy**
PCoS recognises three types of reserves as outlined below:
## **General Reserves**
Funds that are not legally restricted or designated for specific future use. These may include reserves that are part of investments depending upon the nature of those investments; this will be specified in the position statement described below.
## **Restricted Reserves**
Held in accordance with any restrictions required by the original funder.
5
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **TRUSTEES’ ANNUAL REPORT** (continued)
## **Year ended 31 March 2025**
## **Designated Reserves**
Those set aside for a specified future use.
PCoS aims to hold sufficient reserves to facilitate an orderly closure of the charity in such an eventuality. This is made up of two main components. First, the funds to meet all contractual obligations of the CIO, including service contracts and employee redundancy costs. Second, the costs of continuing to run our entire service for between 3 and 6 months, to allow for an orderly drawdown of services minimising the impact for clients.
## **SECTION 5 – PLANS FOR THE FUTURE PERIOD**
To continue to provide the governance and management to enable PCoS to achieve its objects and activities.
Further development and growth of the charity to PCoS has the best systems in place to enable help and support to reach those in need.
Ensure that the charity has an adequate team of supported case-workers and volunteers, working effectively together and with others to meet the needs of the area.
Portsmouth Migrant & Refugee Support (PMRS) has proved to be so successful PCoS received an uplift of £20,000 funding from the Big Lottery.
## **SECTION 6 – VOLUNTEERS**
PCoS is greatly dependent upon the efforts of many volunteers without whom it could not operate. It is calculated that 40 volunteers provide approximately 3 hours each towards all PCoS projects. Evaluated at the industry benchmark of £14.71 per hour not including on-costs, this contribution is worth to PCoS approximately £90,025 in the year under review. The Trustees are extremely grateful to all those who give their time so freely for the benefit, not just of PCoS fellow volunteers and clients, but also for Portsmouth’s community.
## **SECTION 7 – DECLARATION**
Approved by the Trustees of Portsmouth City of Sanctuary on 30 June 2025 and signed on its behalf by:
Shamila Dhana (Chair) The Board of Trustees Portsmouth City of Sanctuary St Lukes Church, Greetham Street Southsea, Portsmouth, PO5 4LH
Malcolm Little (Trustee)
6
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **INDEPENDENT EXAMINERS REPORT**
## **Year ended 31 March 2025**
I report on the financial statements of Portsmouth City of Sanctuary for the year ended 31 March 2025 which are set out on pages 8 to 17.
## **Respective responsibilities of the Trustees and Examiner**
The Charity’s Trustees are responsible for the preparation of the financial accounts. The Charity’s Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011(the Charities Act), and that an Independent Examination is needed.
It is, therefore, my responsibility to:
- to examine the accounts under section 145 of the Charities Act;
- to follow the procedures in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and,
- to state whether particular matters have come to my attention.
## **Basis of Independent Examiner’s report**
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Charity and a comparison of the financial accounts presented with those records. It also includes consideration of any unusual items or disclosures in the financial accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and, consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent Examiner’s statement**
In connection with my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 130 of the Charities Act and
- to prepare financial accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act,
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial accounts to be reached.
Jane Warner (AAT Qualified) Date: 30 June 2025 The Blackbirds, Wragley Road, Newball Lincoln LN3 5DN
7
1192913
## **PORTSMOUTH CITY OF SANCTUARY**
## **BALANCE SHEET**
## **31 March 2025**
|Note
**FIXED ASSETS:**
Tangible assets
2
**CURRENT ASSETS**
Debtors
3
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
4
**NET** **CURRENT ASSETS**
**TOTAL NET ASSETS**
5
**REPRESENTED BY:**
**ACCUMULATED FUNDS**
**Unrestricted**
**General**
6(a)
**Designated**
6(b)/11
**Restricted**
6(b)
**ACCUMULATED FUNDS AT 31 MARCH**|**2025**
**£**
**3,851**
**2,709**
**29,856**
**32,565**
**5,425**
**27,140**
**£30,991**
**9,362**
**15,864**
**5,765**
**£30.991**|_2024_
_£_
_1,915_|
|---|---|---|
|||_3,887_
_33,080_|
|||_36,967_
_22,443_|
|||_14,524_|
|||_£16,439_|
|||_4,126_
_6,712_
_5,601_
_£16,439_|
Approved by the Trustees of Portsmouth City of Sanctuary on 30 June 2025 and signed on its behalf by:
Shamila Dhana (Chair) The Board of Trustees Portsmouth City of Sanctuary St Lukes Church, Greetham Street Southsea, Portsmouth, PO5 4LH
Malcolm Little (Trustee)
8
1192913
## **PORTSMOUTH CITY OF SANCTUARY**
## **STATEMENT OF FINANCIAL ACTIVITIES**
## **31 March 2025**
|**INCOME FROM:**
Note
Donations
Charitable activities
7
Other trading activities
8
Gifts in Kind
9
Gift Aid
Investments
**Total Income:**
**EXPENDITURE ON:**
Charitable activities
11
**Total Expenditure:**
**NET EXPENDITURE**
**TRANSFERS**
10
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED**
**FORWARD**|**2025**
**Unrestricted**
**Restricted**
**Designated**
**Total**
**£**
**£**
**£**
**5,554**
**4,439**
**500**
**10,493**
**1,690**
**113,317**
**115,007**
**3,978**
**2,408**
**6,386**
**3,738**
**4,228**
**7,966**
**117**
**117**
**15,077**
**124,392**
**500**
**139,969**
**4,474**
**120,943**
**125,417**
**4,474**
**120,943**
**-**
**125,417**
**10,603**
**3,449**
**500**
**14,552**
**(5,367)**
**(3,285)**
**8,652**
**5,236**
**164**
**9,152**
**14,552**
**4,126**
**5,601**
**6,712**
**16,439**
**£9,362**
**£5,765**
**15,864**
**30,991**|_2024_
_Unrestricted_
_Restricted_
_Total_
_£_
_£_
_£_
_6,447_
_1,375_
_7,822_
_25,811_
_25,811_
_7,472_
_1,230_
_8,702_|
|---|---|---|
|||_13,919_
_28,416_
_-_
_42,335_|
|||_20,657_
_58,364_
_79,021_|
|||_20,657_
_58,364_
_-_
_79,021_|
|||_(6,738)_
_(29,948)_
_(36,686)_
_5,820_
_(5,820)_|
|||_(918)_
_(35,768)_
_-_
_(36,686)_
_11,756_
_41,369_
_53,125_
_£10,838_
_£5,601_
_-_
_£16,439_|
The notes set out on pages 10 to 17 form part of these financial statements.
9
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 1 – ACCOUNTING POLICIES**
## **a) Accounting framework**
The financial accounts have been set out in accordance with the accounting framework required under the Statement of Recommended Practice applicable to charities preparing accounts in accordance with FRS 102 (SORP FRS 102 updated October 2019).
There were no material departures from these standards.
## **b) Basis of preparation of financial statements**
The financial statements of PCoS have been prepared on the basis of historical cost and the accruals concept to show a true and fair view of the Charity’s financial position and activities.
The accounts are expressed in pounds sterling, rounded to the nearest pound and include all the assets and liabilities under the control of the Trustees of the Charity.
## **c) Fixed assets and depreciation/amortisation**
Fixed assets are capitalised at cost and are depreciated or amortised at annual rates to arrive at their estimated residual value at the end of their estimated useful economic lives as follows:
Computers/Laptops: 4 years straight line Electrical equipment: 4 years straight line Office furniture & equipment: 10 years straight line
## **d) Going concern**
The Charity’s financial statements are prepared on the going concern basis of accounting unless the Trustees intend to cease operations or have no realistic alternative but to do so. In assessing whether the going concern basis of accounting is appropriate, the Trustees take into account all available information about the future, which is at least, but not limited to, twelve months from the date when the financial accounts are authorised for issue
**e) Taxation.** PCoS is a registered charity and in the opinion of the Trustees, is exempt from corporation tax on its surpluses on financial activities in accordance S.486 of the Corporation Tax Act 2010.
**f) Value added tax (VAT).** Since the Charity is not registered for VAT, the cost of all input VAT is included with the expense to which it relates.
**g) Debtors.** Debtors are stated at the amounts due to the Charity at the balance sheet date. Prepayments are recorded for the proportion of time-based expenditures attributable to the ensuing year.
**h) Cash and cash equivalents.** This caption represents the amounts held in bank current accounts and cash at the balance sheet date together with bank deposits on less than 90 days.
**i) Liabilities.** Liabilities are recognised as soon as an outflow of economic benefit is considered more likely than not to occur under a legal or constructive obligation committing the Charity to pay out resources. Creditors that are current liabilities are recognised at the settlement amount expected to be paid at the balance sheet date.
**j) Provision for liabilities and charges.** When the Charity is aware of circumstances at the balance sheet date that are likely to result in an outflow of economic resources but the timing or amount of such outflow is uncertain, a provision for liabilities and charges is made according the best estimates of the Trustees at the date the financial accounts are approved for issue.
10
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
**k) Grant income recognition.** A grant that becomes receivable on the occurrence of a certain specified future event is recognised in the financial statements when the specified event has occurred and all the grantor's requirements associated with it have been complied with. Grants received in respect of future accounting periods are recorded as deferred income and recognised in the period to which they relate.
**l) Gifts-in-kind and intangible income.** Gifts of fixed assets for the Charity's use are recognised as incoming resources on the basis of their actual or estimated value, including VAT where appropriate, at the time the gift is made.
Donated services are recognised as incoming resources insofar as another party is bearing the financial cost of the resources supplied and the benefit is quantifiable and measurable. An equivalent cost is recorded under the appropriate expenditure caption in the Statement of Financial Activities.
**m) Expenditure.** Expenditure is recognised when a liability is incurred or a constructive obligation arises that result in payment being more likely than not to occur.
**n) Funds.** Grants and donations received for non-specific purposes or general funding are available for utilisation at the discretion of the Trustees and are dealt with through the General Fund.
Certain designated funds have been created by the Trustees to ring-fence resources that are either not readily expendable or needed to cover possible future expenditures that cannot be recognised as liabilities under policies (i) or (j) above.
Grants and donations received for specific charitable projects are treated as restricted funds available only for use on such specified projects. Deficits on restricted funds are carried forward to the extent that the Trustees is satisfied that future funding will cover such deficits.
## **NOTE 2 – TANGIBLE FIXED ASSETS**
|**Year ended 31 March 2025**
**Cost or valuation**
At 1 April 2024
Additions during year
Disposal
At 31 March 2025
**Depreciation/amortisation**
At 1 April 2024
Correction to B/F
Charge for year
Eliminated on disposal
At 31 March 2025
**Net book value**
At 31 March 2025
At 31 March 2024|**Laptops/**
**Computers**
**Mobiles/**
**Electrical**
**Furniture &**
**Equipment**
**Total**
**£**
**£**
**£**
**£**
**1,765**
**2,488**
**770**
**364**
**(130)**
**399**
**2,934**
**2,852**
**(130)**|
|---|---|
||**£4,253**
**£1,004**
**£399**
**£5,656**|
||**724**
**564**
**195**
**16**
**238**
**(57)**
**100**
**(16)**
**41**
**1,019**
**843**
**(57)**|
||**£1,288**
**£392**
**£125**
**£1,805**|
|||
||**£2,965**
**£ 612**
**£274**
**£3,851**|
||_£1,765_
_£ 770_
_£399_
_£2,934_|
11
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 3 – DEBTORS**
|Debtors
Prepayments
Accrued Income|**2025**
**£**
**681**
**1,212**
**816**
**£2,709**|_2024_
_£_
_2,264_
_1,136_
_487_
_£3,887_|
|---|---|---|
## **NOTE 4 – CREDITORS:** Amounts falling due within one year.
|Creditors
Accrued charges
Deferred grants received
Deferred income|**2025**
**£**
**3,425**
**2,000**
**£5,425**|_2024_
_£_
_5,113_
_201_
_16,162_
_967_
_£22,443_|
|---|---|---|
## **NOTE 5 – ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|**Unrestricted:**
General Fund
**Designated:**
Future Provision
Welcome Boxes
Hub Food
Gift4Kids
**Restricted:**
Easy Travel Grant
English Classes
PMRS
VAWG
Welcome Wheels ii
Accumulated funds|**Fixed**
**Assets**
**£**
**3,409**
**442**|**Net Current**
**Net**
**Assets**
**Assets**
**£**
**£**
**5,953**
**9,362**
**6,712**
**3,652**
**5,000**
**500**
**6,712**
**3,652**
**5,000**
**500**|
|---|---|---|
|||**15,864**
**15,864**
**127**
**127**
**1,165**
**1,165**
**1,183**
**1,625**
**2,654**
**2,654**
**194**
**194**|
||**442**|**5,323**
**5,765**
**£27,140**
**£30,991**|
||**£3,851**||
12
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 6 – MOVEMENT ON FUNDS**
|**(a) Unrestricted**
General fund
**Designated Funds:**
Future Provision
Welcome
Hub Food
Gifts4Kids
**Total:**
**(b) Restricted Funds:**
Bespoke Food Parcels
Cash4Kids
Easy Travel Bus Grant
Inclusion
Kenwood ii
Kitchen of Hope
PCC English Classes
PMRS
Shaping the Conversation
Sports England
VAWG
Welcome
Welcome Wheels ii
Total:|**Funds**
**bought**
**forward**
**Incoming**
**resources**
**Resources**
**expended**
**Allocation**
**of support**
**costs**
**Fund**
**transfers**
**Funds**
**carried**
**forward**
**£**
**£**
**£**
**£**
**£**
**£**
**4,126**
**15,077**
**(4,474)**
**995**
**(6,362)**
**9,362**|
|---|---|
||**6,712**
**6,712**
**3,652**
**3,652**
**5,000**
**5,000**
**500**
**500**|
||**£6,712**
**£500**
**£-**
**£-**
**£8,652**
**£15,864**|
||**44**
**967**
**(1,011)**
**-**
**0**
**3,000**
**(2,664)**
**(336)**
**-**
**0**
**2,980**
**(2,853)**
**127**
**0**
**1,000**
**(1,103)**
**103**
**-**
**(113)**
**3,000**
**(2,989)**
**(400)**
**502**
**-**
**1,068**
**6,466**
**(6,213)**
**(1,321)**
**-**
**2,607**
**1,175**
**(2,117)**
**(500)**
**1,165**
**0**
**74,000**
**(72,714)**
**339**
**1,625**
**0**
**2,500**
**(1,750)**
**(750)**
**-**
**1,407**
**8,164**
**(10,987)**
**1,416**
**-**
**0**
**10,384**
**(6,650)**
**(1,080)**
**2,654**
**588**
**5,756**
**(6,192)**
**(152)**
**-**
**0**
**5,000**
**(4,711)**
**(95)**
**194**|
||**£5,601**
**£124,392**
**(£120,943)**
**(£995)**
**(£2,290)**
**£5,765**|
||**£16,439**
**£139,969**
**(£125,417)**
**£-**
**£-**
**£30,991**|
Details of the Fund Transfers are set out in Note 10
## **NOTE 7– INCOME FROM CHARITABLE ACTIVITIES**
|Portsmouth City Council
Grants|**Unrestricted**
**Restricted**
**2025 Total**
**£**
**£**
**£**
**690**
**14,655**
**15,345**
**1,000**
**98,662**
**99,662**
**£1,690**
**£113,317**
**£115,007**|_2024 Total_
_£_
_4,852_
_20,959_
_£25,811_|
|---|---|---|
13
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 8 – INCOME FROM TRADING ACTIVITIES**
|Fundraising income
University Student Placement
Rental income
Direct Recharges
Training
**E 9– GIFTS IN KIND**
James Kirby - Laptops x 4
First Bus - Bus Passes
Big Yellow Storage||**Unrestricted**
**Restricted**
**2025 Total**
**£**
**£**
**£**
**2,408**
**2,408**
**816**
**816**
**2,040**
**2,040**
**1,000**
**1,000**
**122**
**122**
**£3,978**
**£2,408**
**£6,386**
**Unrestricted**
**Restricted**
**2025 Total**
**£**
**£**
**£**
**2,188**
**2,188**
**1,550**
**1,550**
**4,228**
**4,228**
**£3,738**
**£4,228**
**£7,966**|_2024 Total_
_£_
_1,240_
_4,928_
_1,530_
_1,004_
_£8,702_|
|---|---|---|---|
|||||
||||_2024 Total_
_£_
_£-_|
## **NOTE 9– GIFTS IN KIND**
## **NOTE 10 – GROSS TRANSFERS BETWEEN FUNDS**
|**Fund Transfers**
In House Delivery
Transfer of funds
Allocation of support cost
Transfer of Assets
Transfer of Donation|**unrestricted**
**restricted**
**designated**
**Total**
**£**
**£**
**£**
**750**
**(750)**
**(8,302)**
**(350)**
**8,652**
**995**
**(995)**
**179**
**(179)**
**1,011**
**(1,011)**|
|---|---|
||**(£5,367)**
**(£3,285)**
**£8,652**
**£-**|
Transfer between funds occurred due to:
- a) Training provided in house
- b) Small sums of money left in restricted funds moved to general at end of grants
- c) Assets transferred into general at the end of project
- d) Correction to allocation of donation in previous year
- e) Contribution towards joint costs
- f) Transfer to designated funding to ensure continuation of core work
14
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 11 – COST OF CHARITABLE ACTIVITIES**
|**Direct Costs**
Note
Accommodation
Bikes/Scooters
Coaching/Workshops
Consultancy Cost
Goods/Services Purchased
English classes Books
Food Parcel
Gift Vouchers
Hub Refreshments
Food and Client Essentials
Admission/Entry Fees
Instrument hire
KOH Food
Welcome Boxes
Payroll
13
Subcontract of Service
Bank/Card Charges
Loss on Disposal
Services provided
**Travel Expenses**
Travel - Clients
Travel Bus Passes
Staff Travel - inc Freelance
Travel - Volunteer
**Training**
Training/Teambuilding/Support
Staff Training
**Trustee Expenses**
Trustee Refreshments
Trustee Travel Expenses|**Unrestricted**
**Restricted**
**2025 Total**
**£**
**£**
**£**
**718**
**718**
**1,370**
**1,370**
**3,075**
**3,075**
**1,390**
**1,390**
**435**
**3,965**
**4,400**
**60**
**60**
**962**
**962**
**770**
**770**
**3,217**
**3,217**
**50**
**3,036**
**3,086**
**1,232**
**1,232**
**1,715**
**1,715**
**1,574**
**1,574**
**59,164**
**59,164**
**5,000**
**5,000**
**18**
**3**
**21**
**73**
**73**
**922**
**922**
**£576**
**£88,173**
**£88,749**
**3,290**
**3,290**
**1,550**
**2,500**
**4,050**
**14**
**609**
**623**
**205**
**1,217**
**1,422**
**£1,769**
**£7,616**
**£9,385**
**870**
**870**
**218**
**218**
**£-**
**£1,088**
**£1,088**
**150**
**150**
**289**
**68**
**357**
**£439**
**£68**
**£507**|_2024 Total_
_£_
_183_
_4,498_
_1,206_
_3,475_
_262_
_1,873_
_2,500_
_2,234_
_480_
_1,889_
_1,302_
_33,885_|
|---|---|---|
|||_£53,787_|
|||_1,839_
_906_
_2,367_|
|||_£5,112_|
|||_814_
_71_|
|||_£885_|
|||_32_
_221_|
|||_£253_|
15
1192913
## **PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 11 – COST OF CHARITABLE ACTIVITIES (Continued)**
|**Office & General Expenses**
Occupancy costs
Publicity & Promotion
Membership & Subscriptions
Staff/Volunteer Welfare & Hospitality
Accounts/Payroll Software
Insurance
IT Software and Consumables
Legal Expenses
Printing/Stationery/Postage/etc
Project Equipment
Recruitment
Telephone & Internet
Depreciation
Allocation of support costs
6|**246**
**18,575**
**18,821**
**14**
**781**
**795**
**112**
**1,043**
**1,155**
**349**
**349**
**461**
**342**
**803**
**16**
**1,781**
**1,797**
**47**
**47**
**42**
**228**
**270**
**40**
**180**
**220**
**20**
**568**
**588**
**692**
**151**
**843**
**£1,690**
**£23,998**
**£25,688**
**4,474**
**120,942**
**125,417**
**(995)**
**995**
**-**
**£3,479**
**£121,937**
**£125,417**|_15,085_
_488_
_244_
_1,083_
_386_
_334_
_82_
_322_
_84_
_24_
_216_
_636_|
|---|---|---|
|||_£18,984_|
|||_79,021_
_-_
_£79,021_|
## **NOTE 12 – DESIGNATED FUNDS**
-
See Section 4 of Trustees Report Reserves Policy.
## **NOTE 13 – PAYROLL AND STAFFING**
|**Year ended 31 March 2025**|**Gross**|**Employer’s**|**Employer’s**||
|---|---|---|---|---|
||**Wages &**|**National**|**pension**|**Total**|
||**salaries**|**insurance**|**contributions**||
|**Payroll cost:**|**£**|**£**|**£**|**£**|
|**Project managers/Leads**|**37,132**||**492**|**37,624**|
|**Other project staff**|**21,333**||**207**|**21,540**|
||**————**|**————**|**————**|**————**|
||**£58,465**|**£-**|**£699**|**£59,164**|
||**══════**|**══════**|**══════**|**══════**|
PCoS employed 1 full-time, 2 part-time members of staff, on three year fixed-term contracts and 3 parttime freelance workers, working on short-term projects.
There were no employees whose emoluments exceeded £60,000 (2024: £60,000).
16
1192913
**PORTSMOUTH CITY OF SANCTUARY**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **31 March 2025**
## **NOTE 14 – TRUSTEES’ REMUNERATION AND EXPENSES**
No Trustee or any persons connected with them have received remuneration from the Charity. Two Trustees claimed £357.00 in reimbursements for travel. Four Trustees claimed £68.00 for refreshments The remaining £86 covered lunch at a training event. (2024: Three Trustees claimed £221.00 for travel and one Trustee claimed £32.00 for refreshments).
## **NOTE 15 – OTHER FINANCIAL COMMITMENTS**
None.
## **NOTE 16 – NON-ADJUSTING EVENTS OCCURRING AFTER THE REPORTING DATE**
There has been no indication that ongoing grants will end and income has been received as expected.
## **NOTE 17 – RELATED PARTY TRANSACTIONS**
None.
17