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2026-03-31-accounts

PORTSMOUTH CITY OF SANCTUARY (PCoS)

TRUSTEES’ ANNUAL REPORT UNAUDITED FINANCIAL STATEMENTS

31 March 2026

Charity registration number: 1192913

PORTSMOUTH CITY OF SANCTUARY (PCoS)

CONTENTS

31 March 2026

Page
The Charity, Trustees of Management, representatives,
affiliated organisations and professional advice 3
Trustees’ Annual Report 4 - 8
Financial statements:
Independent Examiner’s report 9
Balance sheet 10
Statement of financial activities (incorporating an
income and expenditure account) 11
Notes to the financial statements 12 - 19

1192913

PORTSMOUTH CITY OF SANCTUARY

TRUSTEES’ ANNUAL REPORT

Year ended 31 March 2026

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 Samet Chering-Alvers Claire Perry Vijay Pattni (appointed 27th April 2026)

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 2026

The Board of Trustees have pleasure in submitting their annual report and the financial statements of Portsmouth City of Sanctuary (PCoS or the Charity) for the year ended 31 March 2026

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.

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.

SECTION 2 – 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 sufficient reserves to ensure continuity of priority casework and safeguarding for a period should there be a major reduction in income.

SECTION 3 – REFERENCE AND ADMINISTRATIVE DETAILS

Details of the Charity’s relevant registration number, registered office & principal place of business and serving Trustees can be found on page 3.

Unless otherwise indicated, the following persons were members of the Board of Trustees throughout the year covered by this report:

Shamila Dhana [Chair] David Handley Malcolm Little Claire Perry Denise Callender Golam Chowdhury Patience Mutunami Samet Chering-Alvers James Kirby [resigned 4 August 2025]

4

1192913

PORTSMOUTH CITY OF SANCTUARY

TRUSTEES’ ANNUAL REPORT (continued)

Year ended 31 March 2026

SECTION 4 – 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 5 – 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. We continue to provide refreshments and a hot meal, once a month as well as our Sanctuary Hamper Project funded by Hamshire Isle of Wight Community Fund (HIWCF). Our Sanctuary Hamper initiative has supported families and children to alleviate food poverty by providing ingredients for ethnic diverse groups.

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 refreshments, casework and access to key services. Service users benefited from robust casework intervention to alleviate destitution, respond to safeguarding and signpost to services across the city. Over half of our service users are within family units, with adults aged 19–55 years forming the largest demographic. English remains a key element of our hub, supporting on average 30 attendees per week, ranging from basic to advanced English lessons.

Haven Drop-in – Portsmouth’s first referral drop-in for trafficked and abused migrant women who have experienced trafficking, GBV and sexual exploitation meets weekly to provide a safe trauma informed space. We bid farewell to the Medaille Trust who were co-founders of the group, as they focus on delivering support in Southampton. We now lead the group with VISTA (Harbour Church), having supported just over 70 women this year, the group continues to receive referrals from across the city. Funding from the OPCC -Safer Communities has supported this project to enable us to provide casework and create pathways of support for women who have faced or are at risk of gender violence. Further funds from fundraising and donations enables us to respond to women fleeing violence, and in need of emergency accommodation and essential living items.

‘Welcome Box’ Project - Our Welcome Box Project initially involved visiting newly dispersed asylum seekers in their homes to provide essential welcome support. We have since developed a new delivery model, offering a structured welcome through our Refugee Hub. The main benefit of this approach is that clients receive more holistic support at an earlier stage, enabling quicker access to key services and support pathways upon dispersal to the city. This model also provides an opportunity to identify immediate needs and connect individuals and families with relevant agencies more efficiently.

‘Kitchen of Hope’ Project - Assisting local asylum seekers to engage in varied cooking activities in the community. The community kitchen has cooked over 200 meals this year. This has been made possible by the Diocese of Portsmouth who donated essential funds. “The Kitchen of Hope” project has cooked for other community projects across the city.

5

1192913

PORTSMOUTH CITY OF SANCTUARY

TRUSTEES’ ANNUAL REPORT (continued)

Year ended 31 March 2026

Children and Families – Funding enabled children to receive a trip to the cinema, and support with school uniform items. The fund supports sanctuary seeking children within families who are facing significant hardship and deprivation.

Activities – This fund supports wider activities within the city which promote physical and mental health well-being.

SECTION 6 – 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 £154,152, compared with £135,741 for the previous year and produced a surplus for the year of £44,542 (2025: surplus £14,551). PCoS general fund stands at £15,062 [2025: £9,362] of which £3,008 [2025: £3,409] 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.

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 three 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 6 months, to allow for an orderly drawdown of services minimising the impact for clients. Third to enable continuation of our core work over the next financial year.

6

1192913

PORTSMOUTH CITY OF SANCTUARY

TRUSTEES’ ANNUAL REPORT (continued)

Year ended 31 March 2026

Reserves Position Statement

General Reserves £
At 1stApril 2025 9,362
Replenished/(Spent) in year 5,700
————
Total at 31stMarch 2026 15,062
Less fixed assets -3,008
————
Total Net Current Assets at 31st March 2026 £12,054
══════
Designated Reserves
Future Provision
At 1stApril 2025 6,712
Replenished/(Spent) in year 2,309
————
Total at 31stMarch 2026 9,021
Project Closure
At 1stApril 2025
Replenished/(Spent) in year 3,210
————
Total at 31stMarch 2026 3,210
Existing Projects
At 1stApril 2025 9,152
Replenished/(Spent) in year 13,648
————
Total at 31stMarch 2026 22,800
Total Designated Reserves at 31stMarch 2025 35,031
————
Total Net Current Assets at 31st March 2026 £47,085
══════

7

1192913

PORTSMOUTH CITY OF SANCTUARY

TRUSTEES’ ANNUAL REPORT (continued)

Year ended 31 March 2026

SECTION 7 – 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 ensure 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 demonstrated strong outcomes, and the Board will explore further funding opportunities to ensure the continuity and long-term sustainability of this vital service.

Funds have been designated to cover hub food, activities, administration post, training and wellbeing, youth projects.

SECTION 8 – 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 8 – DECLARATION

Approved by the Trustees of Portsmouth City of Sanctuary on 23rd June 2026 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

INDEPENDENT EXAMINERS REPORT

Year ended 31 March 2026

I report on the financial statements of Portsmouth City of Sanctuary for the year ended 31 March 2026 which are set out on pages 10 to 19.

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:

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:

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: 23[rd] June 2026 The Blackbirds, Wragley Road, Newball Lincoln LN3 5DN

9

1192913

PORTSMOUTH CITY OF SANCTUARY

BALANCE SHEET

31 March 2026

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		 2026
£
3,008
2,898
77,350
80,248
7,723
72,525
£75,533
15,062
35,031
25,440
£75,533		 2025
£
3,851
2,709
29,856
32,565
5,425
27,140
£30,991
9,362
15,864
5,765
£30.991

Approved by the Trustees of Portsmouth City of Sanctuary on 23rd June 2026 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)

10

1192913

PORTSMOUTH CITY OF SANCTUARY

STATEMENT OF FINANCIAL ACTIVITIES

31 March 2026

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		 2026
Unrestricted
Restricted
Designated
Total
£
£
£
10,067
7,846
17,913
11,600
116,233
127,833
2,626
508
3,134
1,360
1,300
2,115
4,775
497
497
26,150
125,887
2,115
154,152
6,546
98,995
4,069
109,610
6,546
98,995
4,069
109,610
19,604
26,892
(1,954)
44,542
(13,904)
(7,217)
21,121
£5,700
£19,675
£19,167
44,542
9,362
5,765
15,864
30,991
£15,062
£25,440
£35,031
£75,533		 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

The notes set out on pages 12 to 19 form part of these financial statements.

11

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

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.

12

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

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 2026
Cost or valuation
At 1 April 2025
Additions during year
Disposal
At 31 March 2026
Depreciation/amortisation
At 1 April 2025
Correction to B/F
Charge for year
Eliminated on disposal
At 31 March 2026
Net book value
At 31 March 2026
At 31 March 2025		 Laptops/
Computers
Mobiles/
Electrical
Furniture &
Equipment
Total
£
£
£
£
4,253
388
1,004
210
399
5,656
598
£4,641
£1,214
£399
£6,254
1,288
1,090
392
257
125
94
1,805
1,441
£2,378
£649
£219
£3,246
£2,263
£565
£180
£3,008
£2,965
£ 612
£274
£3,851

13

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

NOTE 3 – DEBTORS

Debtors
Prepayments
Accrued Income		 2026
£
1,221
1,677
£2,898		 2025
£
681
1,212
816
£2,709

NOTE 4 – CREDITORS: Amounts falling due within one year.

Creditors
Accrued charges
Deferred income		 2026
£
216
14
7,493
£7,723		 2025
£
3,425
2,000
£5,425

NOTE 5 – ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted:
General Fund
Designated:
Future Provision
Welcome Boxes
Hub Food
Activities
Administration
Training
Wellbeing
Youth Projects
Restricted:
Inclusion
English Classes
Families & Children
Haven
HWICF
KOH
PMRS
Safer Communities
VAWG
Accumulated funds		 Fixed
Assets
£
3,008		 Net Current
Net
Assets
Assets
£
£
12,054
15,062
12,231
3,000
3,000
1,000
6,000
1,000
1,000
7,800
12,231
3,000
3,000
1,000
6,000
1,000
1,000
7,800
35,031
35,031
1,000
1,754
2,071
1,960
1,703
2,940
3,815
7,688
2,509
1,000
1,754
2,071
1,960
1,703
2,940
3,815
7,688
2,509
25,440
25,440

£72,525
£ 75,533
£3,008

14

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

NOTE 6 – MOVEMENT ON FUNDS

(a) Unrestricted
General fund
Designated Funds:
Future Provision/Closure
Welcome
Hub Food
Activities
Administration
Training
Wellbeing
Youth Projects
Gifts4Kids
Total:
(b) Restricted Funds:
Action Asylum
Easy Travel Bus Grant
Inclusion
Families & Children Fund
Haven
HIWCF
Kitchen of Hope
PCC English Classes
PMRS
Safer Communities
VAWG
Welcome Wheels ii
Total:		 Funds
bought
forward
Incoming
resources
Resources
expended
Allocation
of support
costs
Fund
transfers
Funds
carried
forward
£
£
£
£
£
£
9,362
26,150
(6,546)
6,173
(20,077)
15,062
6,712
3,652
5,000
500
2,115
(2,715)
(734)
(120)
(500)
5,519
(52)
(1,266)
1,120
6,000
1,000
1,000
7,800
12,231
3,000
3,000
1,000
6,000
1,000
1,000
7,800
-
£15,864
£2,115
(£4,069)
£-
£21,121
£35,031
127
1,165
1,625
2,654
194
£4,400
1,000
4,112
2,530
3,320
5,929
2,686
83,641
18,019
250
(4,211)
(127)
(1,891)
(420)
(1,550)
(2,572)
(1,947)
(77,220)
(8,522)
(345)
(190)
(189)
(150)
(150)
(67)
(417)
(150)
(3,500)
(1,500)
(50)
(731)
(309)
(4)
-
-
1,000
2,071
1,960
1,703
2,940
1,754
3,815
7,688
2,509
-
£5,765
£125,887
(£98,995)
(£6,173)
(£1,044)
£25,440
£30,991
£154,152 (£109,610)
£-
£-
£75,533

Details of the Fund Transfers are set out in Note 10

NOTE 7– INCOME FROM CHARITABLE ACTIVITIES

Hampshire County Council
Portsmouth City Council
Grants		 Unrestricted
Restricted
Designated
2026 Total
£
£
£
600
11,000
18,019
7,086
91,128
18,019
7,686
102,128
£11,600
£116,233
£-
£127,833		 2025 Total
£
15,345
99,662
£115,007

15

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

NOTE 8 – INCOME FROM TRADING ACTIVITIES

Unrestricted
£
Fundraising income
University Student
Placement
Rental income
Direct Recharges
Training
213
853
1,200
360
£2,626
NOTE 9 – GIFTS IN KIND
Unrestricted
£
James Kirby - Laptops x 4
First Bus - Bus Passes
Big Yellow Storage
Portsmouth Football Club
O2
Harbour Church
Kings Theatre
360
1,000
£1,360		 Unrestricted
£
213
853
1,200
360		 Unrestricted
£
213
853
1,200
360		 Restricted
Designated
£
£
508		 2026 Total
£
213
853
1,200
868
£3,134
2026 Total
£
2,115
360
1,000
300
1,000
£4,775		 2025 Total
£
2,408
816
2,040
1,000
122
£6,386
£2,626 £508
Restricted
Designated
£
£
300
1,000
2,115		 2025 Total
£
2,188
1,550
4,228
£7,966
£1,360 £1,300
£2,115

NOTE 10 – GROSS TRANSFERS BETWEEN FUNDS

Fund Transfers
Transfer of funds
Allocation of support cost
Transfer of Capital items		 unrestricted
restricted
designated
Total
£
£
£
£
(21,117)
6,173
1,040
(4)
(6,173)
(1,040)
21,121
(£13,904)
(£7,217)
£21,121
£-

Transfer between funds occurred due to:

16

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

NOTE 11 – COST OF CHARITABLE ACTIVITIES

Direct Costs
Note
Accommodation
Bikes/Scooters
Coaching/Workshops
Client Activities
Consultancy Cost
Goods Purchased
English classes Books
Food Parcel
Admission/Entry Fees
Gift Vouchers
Hub Refreshments
Food and Client Essentials
Admission/Entry Fees
Gift for Children
KOH Food
Welcome Boxes
Payroll
13
Food for Catering Event
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 Childcare
Trustee Refreshments
Trustee Travel Expenses		 Unrestricted
Restricted
Designate
d
£
£
1,066
60
12
1,499
241
33
549
1,498
1,924
734
1,000
1,827
477
294
481
70,190
169
93
577		 2026 Total
£
1,066
60
12
1,499
241
33
2,047
2,658
2,827
477
294
481
70,190
169
93
577
£82,724
1,295
218
1,379
£2,892
229
£229
23
55
120
£198		 2025
Total
£
718
1,370
3,075
1,390
4,400
60
962
770
3,217
3,086
1,232
1,715
1,574
59,164
5,000
21
73
922
£1,642
£79,390
£1,692		 £88,749
1,175
120
218
57
1,299
23		 3,290
4,050
623
1,422
£57
£2,692
£143		 £9,385
193
36		 870
218
£193
£36		 £1,088
6
17
55
98
22		 150
357
£159
£39		 £507

17

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

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		 234
12,937
2,114
15,285
127
75
202
47
70
117
642
1,193
1,835
166
209
375
130
484
120
734
1,684
121
1,805
24
352
376
332
332
1,065
1,065
1,441
1,441
£4,495
£16,838
£2,234
£23,567
6,546
98,995
4,069
109,610
(6,173)
6,173
£373
£105,168
£4,069
£109,610
 18,821
795
1,155
349
803
1,797
47
270
220
588
843
£25,688
125,417
-
£125,417

NOTE 12 – DESIGNATED FUNDS

See Section 4 of Trustees Report Reserves Policy.

NOTE 13 – PAYROLL AND STAFFING

Year ended 31 March 2026 Gross Employer’s Employer’s
Wages & National pension Total
salaries insurance contributions
Payroll cost: £ £ £ £
Project managers/Leads 43,265 644 43,909
Other project staff 26,193 88 26,281
———— ———— ———— ————
£69,458 £- £732 £70,190
══════ ══════ ══════ ══════

PCoS employed 1 full-time, 5 part-time members of staff, on fixed-term contracts and 1 part-time freelance worker, working on short-term projects.

There were no employees whose emoluments exceeded £60,000 (2025: £60,000).

18

1192913

PORTSMOUTH CITY OF SANCTUARY

NOTES TO THE FINANCIAL STATEMENTS

31 March 2026

NOTE 14 – TRUSTEES’ REMUNERATION AND EXPENSES

No Trustee received any remuneration from the Charity during the year. One Trustee was reimbursed £23.00 for childcare expenses, one Trustee was reimbursed £120.04 for travel expenses, and one Trustee was reimbursed £18.60 for refreshments. The remaining £36.40 related to lunch provided at a training event.

(2025: Two Trustees were reimbursed £357.00 for travel expenses, and four Trustees were reimbursed £68.00 for refreshments. The remaining £86.00 related to lunch provided at a training event.)

In line with the charity’s governing document and its core mission to support individuals facing destitution, emergency beneficiary assistance was provided to one trustee who met the criteria for support. The total value of this assistance during the year was £219.29 This support was distributed as follows:

Management of Conflict of Interest:

This assistance was provided under strict safeguarding and crisis protocols. The trustee concerned was completely excluded from all discussions, assessments, and decision-making processes regarding the allocation of this support.

Due to safeguarding, the identity of this trustee is kept confidential

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

The spouse of one Trustee was employed by the Charity to provide administration services between 1 November 2025 and 31 March 2026 and received remuneration of £6,228 during this period. The Trustee concerned declared their interest in accordance with the Charity's conflict of interest policy and took no part in discussions, decisions, or meetings relating to the recruitment process or employment arrangements. The Charity followed its full recruitment procedures, and the appointment was made on merit following the completion of that process.

19