Trustees Annual Report
Aug 2022 – Jul 2023
Martha House Association (MHA) has been in operation since 2014 when it was established as an unincorporated voluntary association. In 2021 we received our status as a Charitable Incorporated Association.
Objectives & Activities
Our charitable objects are:
“to relieve poverty and financial hardship among refugees, asylum seekers, migrant workers and their dependents living in London by providing housing, pastoral and practical support.”
We carry this out through our principle activities, outlined below:
The provision of accommodation in Martha House in Tottenham
Martha House, the original project of MHA, is a house of hospitality for destitute asylum seekers, refugees and other forced migrants. It is run by two hosts, the co-community leads Jo and Conor who are also trustees of the charity, who live in the house with the guests. It provides for basic needs of those who are destitute – food, accommodation, laundry facilities, internet access – relieving the hardship that this marginalised group faces.
Beyond accommodation, Martha House creates a safe, caring and supportive environment where residents can heal from the stress of homelessness and isolation. We support guests to be involved in the running of the house, to establish links and friendships with others and connect them to local opportunities. Much of the work is pastoral – listening to guests and helping them process information and advice from case-workers.
Guests are referred to us by advocacy and case-workers from organisations like Haringey Migrant Support Centre, Crisis and the Red Cross. If there are no issues with challenging behaviour or substance abuse, etc, their stay is open ended until another option of accommodation becomes available so we aim to work closely with guests’ case-workers to ensure move-on options and their immigration case are progressed.
Mulberry Tree Community Garden
The Mulberry Tree Community Garden is a small community gardening project run jointly between MHA and Tottenham Quaker Meeting. It happens in Tottenham Quakers’ former burial ground. Everyone is welcome but it is primarily aimed at those who are marginalised because of their immigrations status, precarious housing situations and/or poverty.
Advocacy Support Work
Many people who live in Martha House or whom we meet through our guests and other community organisations, need support understanding what their housing or immigrations caseworkers ask them to do, or extra help understanding statutory organisations, pathways out of homelessness or
the benefits system. This often requires more time than overstretched lawyers or caseworkers can give and, after a three month funded pilot, this has become a core part of our work.
Public beneft statement : The trustees ensure that the activities of the charity are consistent with its charitable objects and aims. In agreeing our annual plans, the trustees take into account public benefit as set out in the Charity Commission's general guidance on public benefit in relation to the prevention and relief of poverty, the advancement of education and health and the relief of those in need. The trustees believe there is clear public benefit derived from the activities of the charity.
Performance and achievements
The Community House
In 2022 we welcomed a new cohort to the Community House after the first cohort of residents completed 18 months. This included a couple and 2 other women, thus changing the dynamics of the house from all single men to mixed gender. The couple were a young refugee couple interested in community building and we discussed with them how they might take on some of the responsibilities that Br Johannes had done after he left. However, their studies and part time work meant they became busy. Unfortunately, there was no one living in the house with a commitment to develop community, however the residents continued to get along.
After some repair work (which unfortunately disrupted the communal living room in the house) the trustees of Mission Housing decided to sell the property. The residents had to move out in June 2023. We had three months notice, however, with the current housing crisis it was very difficult for the residents to find secure tenancies at a price they could afford. Many housing associations rely on housing benefit and charge the cap that a local authority will pay. It is often unrealistic for those working to pay that amount.
Two women from the Community House were the first guests in the refurbished and reopened Martha House
Martha House
Jo and Conor moved back to Martha House in September 2022. However, at that time there were still ongoing renovations. Unfortunately we were not able to reopen in the winter because we did not have a functioning heating system and we continued to find problems such as uneven flooring and a crack in the wall. There were also some final tasks to complete for building control. Conor has taken on most of this work where he was able and we have worked with various contractors to resolve the issues.
The house reopened for guests in June 2023 and by the end of this year (July 2023) we had 5 guests. Two young women, two men and an older women.
It was great to finish the year as a new community. Starting from scratch with a completely new household has taken some work and patience as we establish the house rhythms again, but it has as ever been wonderful to witness people coming together and sharing in responsibilities for building a sense of community.
Advocacy Support
We continue to support a number of former Martha House guests with admin and bureaucracy and to provide community. Conor in particular does a lot of this work and spends countless hours trying to figure out what, for example, staff in local councils or organisations have said they would do for someone and if they are doing it. It has been great to have the house available again for people to drop in when they want or need to.
Mulberry Tree Community Garden
The gardening project continues every week with a committed group of volunteers. Summer is always busier than winter and we, of course, enjoy using more of the produce together.
Financial Review
Financial position
There are no current financial risks to the charity and no material deficits.
Our expenses were higher than our income but this reflects the spend down of a large grant towards refurbishment and decorating after the renovations.
Reserves statement & amount
We have increased our reserves fund from £5,000 to £7,000 to cover 6 months of core costs. This reflects increases to our costs because of the rise in prices to utilities and food.
Principal sources of funding
Regular donations of on average £350 per month allow us to handle operating costs for Martha House. The rent and service charge for the Community House covered costs associated with that project.
Grants from trust funds and our annual partnership funding from the Passionists allow us to offer some hardship money to those we support, cover maintenance costs and invest in projects such as the Mulberry Tree Community Garden and Advocacy Support Project.
Please see Annual Accounts for 1 Aug 2022 – 31 July 2023 separately
Governance
MHA is a CIO foundation trust, governed by a constitution. Originally we incorporated as a Company Limited by Guarantee but will wind this down as it is no longer necessary. Trustees were selected for history with project and their expertise in homelessness support, migrant issues and fundraising.
We continue to develop our suite of policies. MHA has strong working relationships with other local migrant support groups such as the London Catholic Worker and Haringey
Migrant Support Centre. We are also partnered with the Order to the Passion of Jesus Christ (the Passionists) who own the house that Martha House operates in.
We continue to use Clapton Park URC as our registered address.
Reference and Admin details
Martha House Association, CPURC, Old School Rooms, 2 Powerscroft Road, E5 0PU.
All trustees were appointed when MHA registered in Oct 2021: Mary Fagan, Jamie Rae, Conor Cregan, Eleanor Smith, Joanna Frew
| Charity Name | No (if any) | |
|---|---|---|
| Martha House Association | 1196328 | |
| Receipts andpayments accounts | CC16a | |
| 01/08/2022 For the period from Period start date |
Period end date 31/07/2023 To |
Section A Receipts and payments
| A1 Receipts | Unrestricted funds to the nearest £ 6,365 3,000 - - -35 420 - - 9,750 |
Restricted funds to the nearest £ 75 17,367 - - - - 17,442 |
Endowment funds to the nearest £ - - - - - - - - - |
Total funds to the nearest £ 6,365 3,000 75 17,367 -35 420 - - 27,192 |
Last year to the nearest £ |
|---|---|---|---|---|---|
| Donations Grants Fundraising Activities Community House rental income Food Coop |
6,365 | - | 6,365 | 9,938 | |
| 3,000 | - | 3,000 | 15,300 | ||
| - | 75 | - | 75 | ||
| - | 17,367 | - | 17,367 | 27,888 | |
| -35 | - | - | -35 | 809 | |
| Other Incoming Resources | 420 | - | - | 420 | 735 |
| - | - | - | - | - | |
| - | - | - | - | - | |
| Sub total(Gross income for AR) | 9,750 |
17,442 | - | 27,192 | 54,670 |
----- Start of picture text -----
A2 Asset and investment sales, (see
table).
- - - -
- - - - -
Sub total - - - - -
Total receipts 9,750 17,442 - 27,192 54,670
A3 Payments
Fundraising Activities - - - - -
----- End of picture text -----
| Charitable Activities | - | - | - | - | - | ||||
|---|---|---|---|---|---|---|---|---|---|
| Community House Project Rent & Council Tax | - | 15,579 | - | 15,579 | 21,001 | ||||
| Advocacy Support Project | - | 180 | - | 180 | 7,295 | ||||
| Mulberry Tree Community Garden | - | 1,965 | - | 1,965 | 6,773 | ||||
| Community Activities | 1,051 | - | - | 1,051 | 989 | ||||
| Hardship assistance | 499 | - | - | 499 | 583 | ||||
| Operational Costs | 5,506 | 10,760 | - | 16,266 | 8,555 | ||||
| Building maintenance | 3,359 | - | 3,359 | - | |||||
| Management and Administration | 2,221 | - | 2,221 | 5,671 | |||||
| Personnel expenses | 250 | - | 250 | 5,217 | |||||
| Sub total | 9,527 | 31,843 | - | 41,370 | 56,084 |
| A4 Asset and investment purchases, | |||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| (see table) | |||||||||||
| - | - | - | - | ||||||||
| - | - | - | - | ||||||||
| Sub total | - | - | - | - | - | ||||||
| Total payments | 9,527 | 31,843 | - | 41,370 | 56,084 | ||||||
| Net of receipts/(payments) | 223 | -14,401 | - | -14,178 | -1,414 | ||||||
| A5 Transfers between funds | - | - | - | - | - | ||||||
| A6 Cash funds last year end | 23,684 | # | 29,895 | - | 53,579 | 54,993 | |||||
| Cash funds this year end | 23,907 | 15,494 | - | 39,401 | 53,579 |
Section B Statement of assets and liabilities at the end of the period
Categories
B1 Cash funds
| Cash/Undeposited Funds Martha House Bank Account Details |
Unrestricted funds to nearest £ 107 2,944 |
Restricted funds to nearest £ - |
Endowment funds to nearest £ |
|---|---|---|---|
| Cash/Undeposited Funds | 107 | - | - |
| Martha House Bank Account | 2,944 | - |
B2 Other monetary assets
B3 Investment assets
B4 Assets retained for the charity’s own use
| UnityAccount | 20,772 | 15,494 | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Daily account (Smile) | 84 | - | - | ||||||||
(agree balances |
Total cash funds with receipts and payments account(s)) |
23,907 OK |
15,494 OK |
OK |
- | ||||||
| Unrestricted | Restricted | Endowment | |||||||||
| funds | funds | funds | |||||||||
| Details | to nearest £ | to nearest £ | to nearest £ | ||||||||
| - | - | - | |||||||||
| - | - | - | |||||||||
| - | - | - | |||||||||
| - | - | - | |||||||||
| - | - | - | |||||||||
| - | - | - | |||||||||
| Details | Fund to which assetbelongs |
Cost (optional) | Current value (optional) |
| Fund to which asset belongs |
Cost (optional) | Current value (optional) |
|||||
|---|---|---|---|---|---|---|---|
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| Fund to which asset belongs |
Cost (optional) | Current value (optional) |
|||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - | ||||||
| - | - |
Details
B5 Liabilities
Signed by one or two trustees on behalf of all the trustees
| Signature Creditors Details |
Fund to which liability relates Amount due (optional) - - - - - Print Name |
When due (optional) |
|---|---|---|
| Date of approval |
||
Independent examination of charity accounts checklist (CC32a)
A recommended checklist for examiners
This checklist is not suitable for the examination of voluntary group accounts.
1. Self-assessment checklist
The questions in this checklist are designed to help the examiner to undertake their independent examination in accordance with the legal requirements and good practice recommendations set out in the Commission’s guidance on Independent examination of charity accounts: Directions and guidance for examiners (CC32).
The examiner is recommended to use the checklist alongside the Directions for independent examination. Not all the checks listed will apply in the case of every independent examination and so the checklist is not a substitute to the examiner using their own judgment as to what is necessary.
The prompt ‘step done’ may prompt a ‘yes’ or ‘no’. A ‘no’ answer does not always indicate a problem because it may simply be that the step was either not applicable or found not to be necessary to the examination undertaken in which case the words
‘not applicable’ or ‘not necessary’ might be entered in place of a working paper reference.
Some answers may be ‘no’ because the evidence or information that was needed could not be obtained and this will need to be considered when the examiner makes their report. It is recommended that all the steps for each Direction are completed with a working paper reference added.
It may be that the examiner completes the checklist as they go through the examination or as a completeness check at the end as they bring their examination to a conclusion and prepare their report. There is no legal requirement to use this checklist and examiners may substitute their own checklist or take an alternative approach.
If the checklist is completed it is recommended that this forms part of the formal record of their independent examination undertaken and is kept in the file of examiner’s working papers.
2. Checklist
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Direction 1: Check whether the charity is eligible to have an independent examination |
||
| Checked the charity audit threshold applying to the accounts to be reviewed |
||
| Checked an audit is not required for anyother reason | ||
| Confirmed the charityis eligible for independent examination | ||
| Confirmed the amount of the charity’s income to figure shown the accounts (including any branches) and confirmed that income and assets are below the audit threshold or, if applicable, obtained a copy of the letter from the Commission approvingan audit dispensation |
||
| If the charity has one or more subsidiaries confirmed that group accounts are not required bylaw |
||
| If a charitable company checked that the audit exemption statement has been made |
||
| If applicable, rechecked the threshold calculation during the examination |
||
| If the charity’s income is more than £250,000 confirmed that the examiner is a member of one of the listed bodies |
||
| If applicable, informed the trustees that the charity is not eligible for an independent examination |
||
| If receipts and payments accounts have been prepared, checked that the charity’s gross income is less than £250,000 and that it is not a company |
||
| If receipts and payments accounts have been prepared, check that there is no requirement to prepare accruals accounts in the charity’sgoverningdocument or for anyother reason |
||
| If applicable, informed the trustees that the charity is not eligible toprepare receipts andpayments accounts |
||
| Direction 2: Check for any conflict of interest that prevents the examiner from carrying out their independent examination |
||
| Confirmed that there are no close personal relationships with the trustees that compromise independence |
||
| Confirmed as having no the day to day involvement in the administration of the charity |
||
| If providing other services to the charity then confirmed that all the criteria in Direction 2 necessaryfor independence are met |
||
| Identified that there are no circumstances in the examiner’s judgment that would reasonably lead to the perception that the examiner is not independent |
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Considered whether sufficiently skilled to carry out the examination and, where required, confirmed membership of a listed body |
||
| If applicable, informed the trustees that you are not eligible to carryout the independent examination |
||
| Direction 3: Recordyour independent examination | ||
| File of working papers prepared to document the work undertaken (see the Direction for guidance on key working papers) |
||
| Evidence of appointment on file | ||
| If issued,letter of engagement signed bythe trustees on file | ||
| Documentation of steps required byDirection 1 are all done | ||
| Documentation that steps required byDirection 2 are all done | ||
| Analytical review documented | ||
| Areas of concern identified and noted whether these were resolved or if unresolved and significant have included them in the examiner’s report |
||
| Verification and vouching procedures undertaken and any checks made are on file |
||
| Copyof approved accounts on file | ||
| Copyof trustees’ annual report on file | ||
| Copies of information relied upon as part of the examination are on file |
||
| If applicable,copies of written assurancesgiven | ||
| Recorded the conclusions drawn as an outcome of the independent examination that support the examiner’s report are on file |
||
| Recorded any matters of material significance about which a report must be made direct to the Commission |
||
| Recorded whether to exercise discretion and report on relevant matters direct to the Commission |
||
| Direction 4: Planyour independent examination | ||
| Obtained an understanding of the charity’s constitution, objectives, organisational structure, the funds managed, its activities and accountingrecords and systems |
||
| Planned specific examination procedures appropriate to the circumstances of the charity |
||
| Reviewed whether any areas for improvement were advised to the trustees in the previous year’s independent examiner’s report (or audit report and management letter) and looked to see if anyaction taken |
||
| Considered the financial risks identified and, where accruals accounts prepared, considered whether the trustees have evidence that shows that the charityis agoingconcern |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Direction 5: Check that accounting records are kept to the required standard |
||
| Checked that accounting records have been kept are complete and considered if theyhave been kept to the required standard |
||
| Asked the trustees about how they ensure the accounting records are complete |
||
| If corrections made or records created during the examination, the trustee approval for these has been sought and obtained |
||
| Asked the trustees if they carried out a review of the charity’s internal financial controls in theyear reported |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
||
| Direction 6: Check that the accounts are consistent with the accounting records |
||
| Compared the accounts with the underlyingaccountingrecords | ||
| Checked some entries from the listing of transactions of income and expenditure to vouchers such as invoices, bank statements,and receipts. |
||
| If applicable, confirmed that the trustees have taken the necessary steps to ensure that restricted or endowed funds are correctlyreported in the accounts |
||
| If additional checks were necessary, the evidence was found that showed the accounting record was complete, voucher present,and both supported the entryin the accounts |
||
| Direction 7: If the accounts are prepared on an accruals basis and one or more related party transactions took place the examiner must check if these were properly disclosed in the notes to the accounts |
||
| Checked that the disclosures required by the SORP have been made and are complete |
||
| Considered whether there are any implications for the examiner’s report and reportingto the Commission |
||
| If receipts and payments accounts prepared and a related party transaction note was provided, then checked the note for anyimplications for the examiner’s report |
||
| Direction 8: Check the reasonableness of the significant estimates and judgments and accounting policies used in accounting for the types of fund held and in the preparation of the accounts |
||
| Checked with the trustees that the separate funds of the charity have been correctly accounted for and reported correctly in the accounts |
||
| Checked the reasonableness of any significant estimates or judgments that have been made inpreparingthe accounts |
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Where accruals accounts are prepared, checked that the accounting policies adopted are consistent with the SORP and are appropriate to the activities of the charity |
||
| Where accruals accounts are prepared, checked that the accounts wereprepared on agoingconcern basis |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
||
| Direction 9: The examiner must check whether the trustees have considered the financial circumstances of the charity at the end of the reporting period and, if the accounts are prepared on an accruals basis, check whether the trustees have made an assessment of the charity’s position as a going concern when approving the accounts |
||
| Asked the trustees whether they expect the charity to be able to settle outstanding invoices, bills and commitments as and when they fall due |
||
| Asked the trustees about the reserves policy and the adequacy of the level of reserves held |
||
| Where accruals accounts are prepared, checked that the trustees’ have made an assessment of going concern and that their assessment is reasonable given the information available |
||
| Where accruals accounts are prepared, checked that the SORP’s disclosures about going concern have been made |
||
| Noted any implications for the examiner’s report and for separate reporting to the Commission |
||
| Direction 10: Check the form and content of the accounts | ||
| Where receipts and payments accounts have been prepared, checked that the charity can lawfully prepare such accounts, that all the accounting statements are present and that the funds of the charity are correctly identified |
||
| Where accruals accounts are prepared, checked that they complywith the SORP and applicable accountingstandard |
||
| If the charity is a company, checked that the accounts also complywith the applicable companylaw requirements |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
||
| Direction 11: Identify items from the analytical review of the accounts that need to be followed up for further explanation or evidence |
||
| Carried out an analytical review |
| The Directions and documentation | Step done? |
Working paper reference |
|---|---|---|
| Following the analytical review, selected material items in the accounts for further explanation or supportingevidence |
||
| If the accounts could be materially misstated, additional checks were undertaken and the examiner is satisfied that the item(s) identified were satisfactorily explained and correctly included in the accounts |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
||
| Direction 12: Compare the trustees’ annual report with the accounts |
||
| Checked that any figure for reserves quoted in the trustees’ annual report is not materiallyinconsistent with the accounts |
||
| Compared the trustees’ annual report with the accounts for any material inconsistency |
||
| Noted any implications for the examiner’s report and for separate reportingto the Commission |
||
| Direction 13: Write and sign the independent examination report |
||
| Reviewed the conclusions from the independent examination | ||
| Considered whether the examination has identified a matter of concern that should be reported in the examiner’s report |
||
| Checked that the examiner’s report covers all of the matters required |
||
| If relying on the work of others in undertaking the independent examination, the examiner is fully satisfied with their work and that work has been fullydocumented |
||
| Signed and dated the examiner’s report | ||
| Reported matters of material significance direct to the Commission |
||
| Exercised discretion and reported relevant matters direct to the Commission |