## **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:
- 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: 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
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**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:
- a) Small sums of money left in restricted funds moved to general at end of grants
- b) Assets transferred into general
- c) Contribution towards management/joint costs
- d) Transfer to designated funding to ensure continuation of core work
16
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**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
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**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
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**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:
- Hospital-related childcare expenses £50.00
- Emergency Relocation/Moving Assistance: £135
- Emergency Prescriptions £34.29
## 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