REGISTERED COMPANY NUMBER.. CE035221 IEng12nd and Wale5) REGISTERED CHARITY NUMBER: 1206983 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 FOR ELISHA HOUSE Ainsworths Limited Charter House Stansfield Street Ne150n Lancashire BB9 9XY
ELISHA HOUSE CONTENTS OF THE FINANCIAL STATF.MF.f4TS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 Page Report of the Trustees Independent Examiner's Report Statement of Financial Aetivities Balance Sheet Cash Flow Statement Notes to the C85h Flow Statement Notes to the Financial Statements 9 to 15 Detailed Statement of Financial Activities 16 to 17
ELISHA HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 The trnstees who are also directors of the chariry for the purposes of thc Compani¢s Act 2006, present their report w'ith the financial statements of the charity for the year ended 30th September 2024. The trustees have adopted the provisions of Accounting and Reportin¥ by Charities.. Stateinent of Recommended Practice applicable to charities preparing their accounts in accordance with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES Objecttves and aims Elisha House provides supported living accommodation to male5 in recovery from substance or alcohol misuse. We work according to the 12 sieps recovery pro(Tramme and five ways to wellbeing. We have a strong community etho5 and an extensive timetable. We provide volunteering opportunities in our COTnmunity gardening project and community cafe. We offer hope that recovery is possible. Page I
ELISHA HOUSE REPORT OF THF. TRUSTEES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 OBJECTIVES AND ACTIVITIES Significant activities This year has been a year of change and development. In February 2024 Elisha House C.l.C converted to a C.l.O. Charity number 1206983. Eli5ha House continues to be provide supported accommodation for 31 men in recovery from substance/ alcohol misuse. Referrnls are received from individuals. addiction services, criminal justice system including probation service and prisons. We have a full programme based on the 12 steps to recovery and evidence based five ways to wellbeing. All refealS are required to go through an assessment process prior to admission.There are 10 first stage residents, 15 second stage residents and 6 third sia¥e residents living externally in flats. Elisha House works alongside and ha5 built up connections with many partners not exclusively but including,. The Basement Project. Halifax, Move 2 change, Greater Places, Yes Hub, Linkbridge. Inspire, Community Payback Scheme. Nelson and Colne College, Bllrnley college, Craven College and ihe Prince's Trust. Elisha House Mn a holiday club for 2 weeks from 9th august for Yes Hub clients. This was very successful and is something we are planninij to build upon thi5 Coming year. For the latter part of 2023 we were fortunate to have the services of a Theatre producerlwellbeing artist funded via 'Arts for Wellbeing,, Pendle Leisure Trust. This culminated in a powerful production 'Thread of Hope, co-written and perfomied by our residents. August 10th our community g)Th was finally completed and opened by the High Sherif of Lancashire. This project has been ongoing for several years interrupted by the covid-19 pandemic. Funding included £313,000 from Sport En(Tland, £20,000 'Awards tor All, National Lottery and £20,000 from our community via 'CrowdfundeW. The gJTh will be a great asset -not only for our residenES who use it daily but also 10 cotfftect with our community and eventually young people not in education. Our staffing structure was re-organised from 13th august. Our project is staffed 24 hoursl day. We now have a Manager full-time. three support workers full-time, a pan.time education. training and employment worker, part-time financial administrdtor, full-time catering manager. 2 part-time catering assistants, part-time ¥ardening project supervisor, part-time gardening assistants, 2 part-time caretakersl mainienance workers. Seven of our staff are graduates of Elisha House. All residents volunteer as part of our programme either in OUT community cafe. community ardening project or externally. We have several volunteers from the community and provide work placement5 for other organisaiions. All staff/volunteers receive supervision and have access to counselling and lifestyle advice from Health Assured,. Four residents gained external part-iime employTnent. Five fomier residents have tnoved on inio independent accommodation this year and are in ll-tiMe employinent. Elisha House occupancy has been IOO/o throuuhout the year. There are few unplaiined discharges and more resid¢nts are fully cotnpleting our programme. There is a waiting list. Finance5 are continually scrutinised and exainined at each Trustee meeting io ensure income meets increasing c05ts-particularly salaries. food and lltiliiies. Our residential project coniinues io be financed by enhanced housinu benefit through an agreement with Pendle BoroLtgh Council and a weekly resident service charge. We are continually striving to source fundinu to enable provision of servicesl experiences for our residents. We have engaged the services of 'Futurekraft' to aS51St us apply for funding. Public benefit The trustees are confident that the chariry otTers service5 of real and practical use to the local population and therefore complies with ihe responsibility placed on all charities under the Charities Act 2011, to demonstraie a publsc benefit. Page 2
ELISHA HOUSE REPORT OF THE TRU.STEFS FOR THE YEAR ENDED 30TH SEPTEMBER 2024 OBJECTIVES AND ACTIVITIES Plans for the luturc Our plans foi the coming year include,. internal education plans. consider prison release support group, family support group, to source funding lor forum drama and trauma therapy. We hope to ¢nuage with local high schools in prevention Ivork and build upon workinu with ornanisations worktng with ieenager5 not in education. We aim to source trainints for those residents interested in becoming personal trainers and promote gym access to those in our comtnunity who would nomally find access to a gym facility diffjeult. The Trustees would like to thank and acknowledge the following; The Basement Project, Halifax for their ¢ontinued mentorship and support. Sport England.the National Lottery and our comrnunity for their 5UPPOrt. STRUCTURE, GOVERNANCE AND MANAGEMEwr Governing do¢utThent The charity 15 controlled by its goveming documeni. a deed of trllsi, and consiituies a limited CQTnpany, limited by guarantee. as defined by the Companies Act 2006. REFERENCE AND ADMINISTRATIVE DETAJLS Registered Company number CEOi5221 (England and Wales) Registered Charity number 1206983 Registered ol¢e Elisha House Bumley Road Colne Lancashire BB8 8DY Tru5t¢es Mrs J Whiieoak {apptsinted 12.2.20241 G Whiteoak {appointed 12.2.20241 S R Honor (appointed 12.2.20?41 M Leeds (appointed 2.4.20241 Independenl Examiner Mark Sunter FCA Ainsworths Limited Cildrtl'r Houie Stansfield Street Nelson Lancashire BB9 9XY Approved by order of the board of trustee5 on 27th November 2024 and Signed on its behalf by.. Mrs J Whiteoak- Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ELISHA HOUSE Independent exan]iner'5 r¢port to the trustees of Elisha House {'the Company,) report io the charity irusiees on my exainination of the accounis of the Company for the year ended 30th September 20?4. Responsibilities and basis of report As the charity's trustees of the Company (and also lis directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of ihe Companies Act 2006 ('the 2006 Act,). Having satisfied tnyself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eliijible for independent examination, I report in respect of my examinaiion of your charity'5 accounts as caTried out under Section 145 of the Charities Act 2011 (the 2011 Act.). In carrying out my examination I have followed the Directions given by th¢ Charity Commission under Section 145{5) (bl of the 2011 Act. Independent examiner's Statement Since your charity's gr05s income exceeded £250,000 your examiner must be a member of a listed body. I can confirni that l am qualified io undertake the examination because l am a member of the Instite of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirni that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act. or the account5 do not accord with those records. or the accounts do noi comply with ihe atcounting requirements of Section 396 of ihe 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examinaiion,. or the account5 have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accouniinu and reporting by charities {applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other matters in connection with the examination to which attention should be draw in this report in order to enable a proper understsnding of the accounts to be reach¢d. Mark Sunier FCA Ainsworths Limited Charter House Stansfield Street Ne150n Lancashire BB9 9XY 27th November 2024 Page 4
ELISHA HOUSE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 Total funds 30.9.2i Total fuiids Unrestricted fund Restricted fund Notes INCOME AND ENDOWMENTS FROM Donations and legacies 21,190 291,901 313,091 19,600 Charitable activities Charitable activities 450,947 450,947 421,623 Other trading activities 69.462 69,462 41,591 Total S41,599 291,901 833,500 482.814 EXPENDITURE Oly Raising fLtnds 67,448 2,013 69,461 62.755 Charitable activities Charitable aciiviiies 397,561 4,938 402,499 355,728 Total 465.009 6,951 471,960 418,483 NET INCOME Transfers between funds 76,S90 8,594 284,950 (8.594) 361.540 64.331 14 Net rnovement in lunds 85,184 276J56 361,540 64,331 RECONCILIATION OF FUNDS Total fund5 brought forward 187,022 13,062 200.084 135,753 TOTAL FUNDS CARRIED FORWARD 272,206 289.418 561,624 200.084 The notes forni part of these financial statements Page 5
ELISHA HOUSE BALANCE SHF.FT 30TH SEPTEMBER 2024 30.9.24 Total runds 30.9.23 Total funds Unrestricted fund Re5trict¢d fund Note5 FIXED ASSETS Tangible assets 12 304,653 280.261 584,914 340,938 CURRENT ASSETS Cash ai bank and in hand 209.794 9,157 218.951 130,281 CREDITORS Amounts lalling due within one year 13 (242,241) (242,241) (271,135) NET CURRENT ASSETS {32,447) 9,157 {23,290) (140,854) TOTAL ASSETS LESS CURRENT LIABILITIES 272,206 289,418 561,624 200,084 NET ASSETS 272,206 289,418 561,624 200.084 FUNDS Unrestricied funds Restrict¢d funds 14 272,206 289,418 187,022 13.062 TOTAL FUNDS 561,624 200,084 The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024. The members have not required the company to obtain an audit of its financial statements for the year ¢nded 30th September 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledtse their responsibilities for ensuring that the charitable company keeps accounting rectsrds that comply with Sections 386 and 387 of the Companies Act 2006 and preparin(T financial 5tatement5 which give a true and fair view of the state of atTairs of the charitable company as at the end of each finarieial year and of its surplus or deficit for each financial year in acctsrdance with the requiremenis of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating tts financial statements, so far as applicable 10 the charitable company. (b} These financial statements have been prepared in accordance with the provisions applicable to ¢hgritable companies subject to the small ¢ompanie5 regime. The financial statements were approved by the Board of Trustees and auihorised for issue on 27th November 2024 and were gi¥ned on its behall. by.. M Leeds- Trustee The notes form part of these financial staiemenis Page 6
ELISHA HOUSE CASH FLOW STATEMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 30.9.23 Notes Cash floTrvs from operating aetivities Cash generated from operations paid 348,362 (1,693) 106,371 9,565 Net cash provided by operatinsF activities 346,669 115,936 Cash l]ows from investing activities Purchase of tangible fixed assets Sale of tangFible fixed assets (262,999) 5,000 173.0941 Net cash used in investing activities (257,999) 173,094) Change in cash and cash equivalents in the reporting period Cash and cash equivalents At the beginning of the reporting period 88,670 42,842 130,281 87,439 Cash and cash equivalents at the end of the reporting period 218,951 130,281 The note5 foTm part of these financial statements Page 7
ELISHA HOUSE NOTES TO THF CASH FLOW STATFMENT FOR THE YEAR ENDED 30TH SEPTEMBER 2024 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES 30.9.24 30.9.23 Net tneotne for the reporting period {as per the Statement of Financial Activities) Adjustment5 for: Depreciation charges Profit on disposal of fixed assets (Decrease)lincrease in creditors 361,540 64,331 15,836 (1,813) (27.201) 17.526 24,514 Net cash provided by operations 348,362 106,371 ANALYSIS OF CHANGES IN NET FUNDS At 1.10.23 Cash flow At 30.9.24 Net cash Cash ai bank and in hand 130,281 88,670 218,951 130,281 88,670 218.951 Total 130,281 88,670 218,951 The notes fom] part of these financial statements Page 8
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30TH SEwfEMBER 2024 ACCOUNTING POLICIES Basis of preparing the financial statements The financial stateinents of the charitable company, which 15 a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP IFRS 1021 'Accounring and Reporring by Chariiies.. Statement of Recommended Practice applicable to charities preparing iheir accounts in accordance with the Finan¢ial Reporting Standard applicabl¢ in the UK and Republic of Ireland {FRS 102) {eff¢ctive l January 2019}', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companie5 Act 2006. The fingDcial statemenis have been piepared under the historical cost convention. Income All income is recognised in the Siatement of Financial Activities once the chariry has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economi¢ benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is aceounred for on an acciuals basis and has been classifjed under headiniF5 that aggregate all cost relaied io the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis ¢onsi5tent with the use of resources. Tangible fixed assels Depreciaiion is provided at the followin¥ annual rates in order to write off each asset over its estimated ll5eful life. Freehold property Fixtures and fittings Motor vehicles 220 on eost IOO/o Oli ¢0St 25 /0 on reducing balance Taxation The charity 15 exempt from corporation tax on its chariiable activities. Fund aeeounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds Can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of th¢ nature and purpose of each fund is included in the notes to the financial statements. Pension Costs and other post-retirement benefits The charitable company operates a defined contribution pen510TI scheme. Contributions payable io the charitable cotnpany's pension scheme are charged 10 the StateTnent of Financial Activities in the period 10 which they relate. Page 9 coniinued...
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 DONATIONS AND LEGACIES 30.9.24 30.9.23 Grants 313,091 19,600 Grants received, included in the above, are as follows.. 30.9.24 30.9.23 Sports England Funding Crowdfvnder Awards for All 281,921 11,170 20,000 19,600 313,091 19,600 OTHER TRADINC ACTIVITIES 30.9.24 30.9.23 Gardening Cafe Other 18,394 50,894 174 18,079 23,319 193 69.462 41,591 INCOME FROM CHARITABLE ACTIVITIES 30.9.24 30.9.23 Activity Charitable activities Housing benefit 450.947 421,62i RAISING FUNDS Other trading a£tivities 30.9.24 30.9.23 Purchases 69,461 62,755 Page 10 continued...
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 CHARITABLE ACTIVITIES COSTS Support costs (see note 71 Direct Costs Totals Charitable activities 382.762 19,737 402,499 SUPPORT COSTS Govemance cost5 Finance Totals Charitable activities 16JlO 3,427 19,737 NET INCOME/{EXPENDITURE) Nei incomellexpenditure) is stated after charging(creditingl'. 30.9.24 30.9.23 Depreciation- Oled assets Surplus on disposal of fixed assets 15,836 (1,813) 17,526 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneratitsn or oth¢r benefits for the year ended 30th September 2024 nor for ihe year ended 30th September 2023. Tru5tee5' expenses There were no trustees. expenses paid for the year ended 30th September 2024 nor for the year ended ioth September 2023. io. STAFF COSTS 30.9.24 30.9.23 Wages and salaries Social security cogls Other pension costs 219JOO 6.468 2,101 166,932 6,956 3,742 227,869 177,630 The average monthly number of employees during the year was as follows.. 30.9.24 15 30.9.23 12 Charitable activities ManaiFement and administration 17 14 No employees Teceived emoluments in excess of £60,000. Page 11 continued..
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Resiricted fund Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 19,600 19,600 Charitabl¢ activities Charitable activities 421,623 421,623 Other trading activiiies 41,591 41,591 Total 463.214 19,600 d82,814 EXPENDITURE ON Raising funds 62,755 62,755 Charitable aetlvitles Charitable activitie5 340,596 15.132 355,728 Total 403,351 15,132 418,483 NET INCOME Transfers between funds 59,863 (8,594) 4.468 8,594 64,331 Nel movement in funds 51.269 13,062 64,331 RECONCILIATION OF FUNDS Total funds broughi forward 135,753 135.753 TOT AL FUNDS CARRIED FORWARD 187,022 13,062 200,084 Page 12 continued...
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS- continlled FOR THE YEAR ENDED 30TH SEWtEMBER 2024 12. TANGIBLE FIXED ASSETS Fixtures and fittings Frtehold properry Motor vehicles Totals COST At 1st October 2023 Addiiiong Disp05als 278,040 83,936 262,999 15,250 377,226 262,999 {4,2501 14,250) At 30th September 2024 278,040 346,935 11,000 635,975 DEPRECIATION At 1st October 2023 Charge for year Eliminated on disposal 19,136 5,561 12.612 8,394 4,540 1,881 (1.063) 36.288 15,836 (1,063) AI 30th September 2024 24,697 21,006 5J58 51.061 NET BOOK VALUE AI 30th September 2024 2S3,343 325,929 5,642 584,914 At ioth September 2023 258,904 71,324 10.710 340,938 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 30.9.24 30.9.23 Tax Social security and other taxes Other creditors Accrued expenses 1.693 3,338 237.003 1,900 236,162 33,280 242,241 271,135 14. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 1.10.23 At iO.9.24 Unrestrieted funds GeneTal fund 187,022 76,590 8,594 272,206 Reslricted funds Restricted fund 13,062 284,950 (8.594) 289,418 TOTAL FUNDS 200,084 361,540 561,624 Page 13 continued...
ELISHA HOUSE NOTES TO THF. FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEMBER 2024 14. MOVEMENT IN FUNDS- eontinued Net movement in funds, included in the above are as follows.. Incoming resotjrces Resources expended Movement in funds Unrestrieted funds General fund 541,599 (465,009) 76,590 Restricted lunds Restricted fund 291.901 (6,951) 284,950 TOTAL FUNDS 833,500 {471,960) 361,540 Comparatives for movement in funds Net movement in funds Transfers between nds At 1.10.22 At 30.9.23 Unrestricted funds General fund 135,753 59,863 (8,594) 187.022 Restricted funds Restricted fund 4.468 8,594 13,062 TOTAL FUNDS 135,75J 64,331 ?00,084 Comparative net rnovement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestrieted funds General fijnd 463,214 {403.351) 59,863 Restritted funds Restricted fvnd 19.600 {15,li2) 4,468 TOTAL FUNDS 482,814 (418,483) 64,331 Page 14 continued...
ELISHA HOUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 30TH SEPTEIMBER 2024 14. MOVEMENT IN FUNDS- continued A Cuent year 12 monihs and prior year 12 months combined position is as follows.. Net movement in funds Transfers between funds At 1.10.22 At 30.9.24 Unrestricted funds General fund 135,753 136,453 272.206 Restricted funds Restricted fi]nd 289,418 289,418 TOTAL FUNDS 135,75i 425,871 561,624 A cutrent year 12 months and prior year 12 months combined net moveTnent in funds, included in the above are as follows.. Incoming resources Resources expended MoveTnent in fvnds Unrestricted lunds General fund 1,004.813 1868,360) 136,453 Restricted funds Restricted fund 311.501 (22.083) 289,418 TOTAL FUNDS 1.316,314 {890.443) 425,871 15. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30th September 2U24. Page 15
ELISHA HOUSE DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 INCOME AND ENDOWMENTS Donations and legkTreitS Grant5 313,091 19,600 Other trading activities Gardening Cafe Other 18,394 50,894 174 18,079 23,319 193 69.462 41.591 Charitable aetivitles Housing benefit 4SO,947 421,623 Total incoming resources 833,SOO 482,814 EXPENDITURE Other Ir8ding activities Purchases 69,461 62.755 Charitable activities Wages Social securiry Pensions Rates and water Insurance Light and heat Telephone Household and cleaning Computer costs Sundries Motor expenses Travelling Repairs and renewals Rent Loss on sale of tangible fixed assets 219,300 6,468 2,101 12,431 6,732 24,671 3.037 540 ,040 2,942 17,932 1,688 34.418 51,275 (1,813) 166,93) 6.9)6 3.742 6,757 6,544 28,05i 2,616 540 2,146 3,471 11,554 5,963 24,i55 50.000 382,762 319,629 Support costs Finanee Bank charges Carried forward 474 474 162 162 This page does not fomi part of the statutory financial statements PagFe 16
ELISHA HOUSE DETAILFD STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2024 30.9.24 30.9.23 Finance Brought forward Freehold property Fixtures and fiiiings Motor v¢hi¢les 474 5.561 8J94 1.881 162 5.561 8,394 i.571 16.310 17,688 Governance cost5 Accountancy and legal fees 3,427 Total resources expended 471,960 418.483 Net income 361,540 64,331 This page does not foTm part of the statutory financial siatements Page 17