Charity iegistration number 701912 (England and Wales)
Cornpany reg15tratlon number 02236170
HALAS HOMES
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

HALAS HOMES
LEGAL AND ADMINISTRATIVE INFORMATION
Trusto0s
Mr A Billingharn
Mrs N Billingharn IChairper50nl
Mr S Scriven
Ms G Lgno
Mr M Billingham
Mi55 S Billingharn
Charlty numb•r
701912
Company number
02236170
R￿Istered offlce
Halas Home
Wass811 Road
Halèsowen
West Midlands
Unitod Kingdom
B63 4JX
Audltor
BK Plu5 Audit Limited
A22urrf House
Walsall BLJsln9ss P4rk
Walsall Road
Wa15all
WS9 ORB
Bankèrs
Lloyds Bank P
153 High Street
Rowley Regis
West Midlands
B65 0E8

HALAS HOMES
CONTENTS
Pagg
Trustees. report
stat8rn9nt of trustees, r8sponslblllllgs
1ndÈpendÈnl audllovs r8POrt
Siat8menl of linancial aclivili85
8a18nce sheet
Stalernent of cash flow5
10
Nolas to the linanclal slat8m8nts

HALAS HOMES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Th8 Irust88s pr8sent Ih8ir annual report and financial statements lor Iha y8ar end8d 30 September 2024.
The fin8nei81 ststemeni$ have been prepared in 8c¢ord8n¢e with the 8¢¢0unb"ng poli¢ies set out in note I to the fin8nci81
slatetnenls and cotnply wilh the charity's governing document. the Cornpanies Acl 2006. FRS 102 The Financial Reporting
Standard applicable in the UK and Republic of Ireland" the Charitie5 SORP'Accounting and Repothng by Charities".
Statement ol Recommended Practice appllcable lo chartties preparlng treir accounts in accordance wltt) the Financial
Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021..
Objectives and activitie
Our maln acllvllSes and who we try lo help and d6scrfbe¢ below. All our char￿abl9 aCt￿￿tIes focus on lh& promolSon and
support for people wtih learning disabililies and are underi8ken to fLther our charitsb18 purposes for public benefit.
We have referred lo the guidance contained in iha charity's commissions general guidance on public bènefit when reviewing
our Bim Bnd objectiv89 Bnd in plannin9 our fulure activities.
The objectives ar810 promote and sUPPOrt the care of people wilhloarning di8abilth'es.' to increase public knowledge of the
problems lace5 by people with leaming disabilities and their farnilies. creating a sympalheiic clirnale of public opinion lo
encourag9 4¢¢8Ptanca In thg wmmunity., to b¢ avallab16 to giva advlc8 to paople withlgaining dlsabilitias and Ihèlr famllles
viilhin Ihg area ol the charity, and lo carry on and protnol8 the establi5hrnenl ol residenlial homes. supporied Iwing hgtn85
gnd day care opportunities.
Activity undertaken in relation to these objectwes include the provisK>n ol residentr'al care lor 3D residents in Halas Homes,
8ssessing their chanuing needs and Care as required, rneeling all requirements ol the regulatory body ICQCI, and providin9
social housing locally, lor rent by people with a learning di6abilily whose support needs are also prOV￿ed by Halas Support
Service.
Public benefit
Tho Iru$1&9s hav& paSd du9 rg98rd lo guidan¢9 Is$ued by tho Charlty Commls4on Sn dgcldln9 whal ocllvllles th9 chorlly
Should underi8kg.
A¢hiov•m•nts and p•rfomian¢•
Signilicant activities and aGhiovem&nls againsl objeC￿Ve5
Th8 Covid pand8mic continued lo be significant, challenging. and changeable throughout th8 business year affecting
operating pro¢edure$ whilst still ensuring adherence to stricl Government guidance to protect vulnerable service users and
slaff.
Prudent an¢ prease mgnagemenl ol grants ensured efficiency and consistency of various Projects and running of the
organisation.
Outside clignls continued to resurre their Day C$ntre activiti88 on sile with staff supporting individuals lo porform a Christmas
LvfiLvrl B. NIutsiL Isyfiiyliuriy H(Illl IllLvipufdliiiy COVID r¥¥liiulivii¥ rAii¢J yuld￿lI1)v¥. Tlits Ddy Ceiilrtt wiiliiiu¥d (v dllrdLI iiii¢J
relain Clienls.
As guidelines allowed the Day CÉntr8 was rè-opènèd merging communlty and rèsldenti31 ttliènts allouring full Intègration and
normal op8rallng procedures lo comrn8nce as pr8 covld.
Th¢ Platinum Jubil¢¢ Ccootcd on rpportunily lor th¢ R¢sid¢ntio1 Horno to G¢l¢brot¢ and r¢-¢onn¢¢t with r¢lotiv¢s. fricnds and
family ensuing the first event since the outbreak of the pandemic 18king plac8.
Links wilh the local ¢ommunlly continued lo expand and work programmes began on Halesowan gld wllh collabor8lon8 wllh
51udents from Halesowen College.
Coff89 cups continued to mg8t its performanc8 targets for the 8tnploygd project whilst continuing to yJpport thè local
community ￿th food and friendship. Staff and volunteers were inwted to participate and be awarded Freedom ol the Borough
for servi￿$ recognised during covid.

HALAS HOMES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Flnanclal revlew
The Irusl&&s ravitsw of the financi81 position of th& charity indieales 8 sounL4 fingncial position. In dèciding on th8 inveslm8nl
fvNds a cautious approach IB adopted havin9 tak8n into account social, environmental and 8thical consid8rationB.
The charity s re5etve5 policy is".
al To conlinue lo provide 8 secure environment lor Ihe residents.
bl To assist the davelopm&ni of 8uppod8d Ilvlng wllh th& provlsion of approprfale aC￿MModatIOn and support.
cl The reser4es at 30 September were £2,143,121.
dl In the opinion of the Trustees this level ol ￿selVeS is needed to ensure the continuing care and support ol its residents in
tha ￿Ming,/8arS. This policy will be regularly reviewed.
The Iruslees have 8ss8ssed the major risks lo which the ¢h8rlly Is exposed, 8r6 68tisfied Ihal systems 8r6 In pl8¢8 to rnitig8le
exposur8 to Ihe major risks.
R&soN&s policy
11 is thg policy of tho charity that unroslriGt8d lunds which hav8 not deEignat?d for a spgcific use Ehould rnaintaingd at
a level equivalenl lo between three ¢nd six mgnlh's expenditure. The trustees Consider Ihal reserves 01 this level will ensure
that, in Ihg event ol a $19nili¢anl drop in funding, they will be ablg lo continue Ihe charity's ¢urrenl adNilies while
consideration is given lo ways in which additional fvnds may be raised. This level ol reserve5 has been maintained
throughoul Ihg y9ar.
8tructur•, govemanc• and managamont
Th8 charity Is a company Ilmitad by guarant8è and thè gDvèmlng document Is the Artlclés and M8m(wandum of Assoaatlon.
Thg Iruslees, who are al80 the directors lor the purposg of company law, and who Served during year and up lo the dale
ol signature ol the financial statements were..
Ir A 8illlngham
Irs N 8illingharn IChairp8rsonl
Irs S Hampton
Mr S Scrfv8n
Ms G Leno
Ir M Blllingham
liss S 8illirvJham
(Resigned 12 September 20251
Recruilmenl and appointmonl ortnislees
The recruilrnenl and appoinlmenl of new Iruslees, when 8ppli¢able. follows the established proTrdures as lor a new
errployees.
The Irusle9s, Mr8 N Bllllngham 88 Chalrperson manage th8 ch8rlly, Mrs A Sayer, Ihe CEO, h88 d8y-lo-day control of th8
managernenl of the charrty.
Trustees are not remuneralod, and 8r8 responslble lor selling the rernunerallon of key m￿agement personal,
Funds held as CustodSan Trusteo
Funds belonging to residents are maintained in a separate bank accounts and regularly reconciled.
Audltor
In accordanca wilh thè company's articles. a rèsolulion proposing thal BK Plus Audil Limitad ￿ raappointad as auditor ol tha
company will be put at a Generdl Meeting.

HALAS HOMES
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
The Irusle&$' raport was approved by the Board of Tru818es.
fvlrs N 8illin9ham (Chairperson)
Trusteo
30 September 2025

HALAS HOMES
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Th8 Irust88s, who are also th8 directors ol Hala5 Hotn85 lor th8 purpos8 ol cornpany law, are r8sponiible for preparing th8
TrLJStees' Report and the financial slalement5 in aCcord￿ce with appli¢8ble law and United Kingdom Accounting St8ndards
ILJnited Kingdom G8narally A￿¢Pl0d A¢cguntin9 Praclicel.
Company law requires the trustees lo prepare linancial statements lor each financial year which give a true and lair view ol
the slate of affairs ol the charity and of the incoming resources and application of resources, including the income and
expenditure, ol the charitable oompany for that year.
In pi8paring these financial statetn8nts. the trustees are 18quir8d lo
select suitable accounting policies and then apply them con51Stently,'
observe the rnelhods and principles in the Charities SORP..
make judg8rn11Iils and asliiTialds that are r&asoiiablv and prudent..
state whether applleable UK Accounting Standards havè b88n followéd. subl•ct to any rnat8rial d•partur•s dlsclosed and
¢xplained in the financial stalomonts., and
prepare th8 financial 51at8tn8n15 on the going concern basi$ unlèss 11 is inappropdata lo presum8 Ihal Ihe charlly will
Continue in operation.
The trusleèg ar8 responsible for keeplng adequate accountlng rÈ¢ord$ that dis¢lose wilh rèasonablè 8¢cura¢y 81 any ￿me the
finaneial pts$ilion ol tha charity and enable them to ensurè that thè financial slatani8nts eomply with tho Compani8$ Ael 2006.
Th8y are also responsibl8 for sa18 Juardlng th& assets ol th8 charlty and henctr for taklng r8asonabl8 steps tor th8 pr8v8ntion
and dele¢tion of fraud and other irr&gul8rlties.

HALAS HOMES
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF HALAS HOMES
Oplnlon
Wts h8V& 8udited the finan¢ial stslamènls ol Halas Homgs Iihe'charity'l for the ye81 anded 30 Sepl8rnb8r 2024 which
compri88 th8 Stat8menl of financisl activi1188, th8 balance sheet, th8 Stat&m8nt of cash flows and not•s to the financial
slatements, induding significanl a¢¢ounling policies. The financial reporting framework th81 has been applied In their
prgpar81ion is applicabb18w and Uniled Kingdom Accounting Siandardg. including Financial Reporting Slandaid 102 The
Financial Reporting Standard applicable in tha UK and Republic of Ireland (United Kingdom Generally Accepted Accounting
Pradi¢el.
In our opinion, the financial staternenls..
give a true and lair view ol the slate ol the charitable company's affairs as at 30 Sep18mber 2024 and ol its incoming
resoLJr¢es and application ol resources, lor the year then ended:
havg b&8n prop8rly preparad In accordance with Unlled Klngdom Generally Ace8pled Accounllng Practl¢*,' and
hav& been prapared in a¢¢crd8nce with Ihts requir&mgnts of th& Compani68 A¢1 2006.
Basis for opinlon
We conducted our audrt in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our
rgsponsibililitrs und9r thosg standards are lurthgr dgs¢ribgd in tho Audilors r&sponsibililies for th$ au(lil of the finon¢i&l
stalgments section ol our report. We are independent of the charity in accordanco with the ethical requir8m8nts that are
rèlevant to our audit ol the linanc4al statements in the UK. including the FRC'S Ethical Standard. and we have fulfilled our
other elhi¢al responsibilili8s in accordancg wilh these rgquiremenls. We beligve that the audit evidence we have obtained 1$
sufficient arNJ appropriate lo provide a ba515 lor our opinion.
Con¢lu81on$ r•latlng to golng ¢¢n¢¢m
In audrting Ihe financial statements, we have concluded that the truslee5' Use of the going concem basis ol accounting in the
pr8paration of Ihe financial stat8m8nls Is appioprialo.
Based on tl* work we h8ve perfomed, we have not identified any m8teri81 un¢ertainlies rèlating lo events or conditions that,
individually or colleclivoly, may cast significant doubt on the charity's abilbty lo continug as a 90ing conc•rn for • period of ai
least twelve months fr(Yn when the financial statements arè authorised for issuè.
Our responsiblli118s and tha r8sponsibillli8s ol th• trustées wllh r8sp8Ct to golng concern ¥8 d•scrlb&J In th8 rol•vanl
sèctions of this report.
othar Infomiatlon
Th8 olh#r Inlormallon comprls#s thè Infomation includ#d in th* annual rtrport othèr than lh# financlal stalemants and our
auditor's report Ihereon. The trustees are responslble for the othèr informalion ¢ontainÉd within the annual report. Our opinlon
on the financial slaternenls does rrf)I cov8r the othtsr information and we do not expi8s5 any form of assurance conclusion
ther8on. Our responsibility is to read the othtrr information and, in dolng so, considtrr whtrther thtr other infomiatior) is
materially inconlistenl Mth the Ilnancial statements or oijr knov41edg? oht)ined in the rourse ollhe audlt, nr otheNiise
appoars lo b• materially misstated. If wè Idenlily such materlal inconsislenci8s or apparent rnal8ri81 rnisslatom&nls, ￿ ar8
required to determing wh8ther thi5 giv#5 rise lo a mat8rial mis51at8rn8nl in the financial stat8m8nts th8mselves. If, bas8d on
the work we have performed, we conclude thal there is a materi81 miss18ternent of this other inforrnation, w8 are required to
r¥port that fact.
We have nothing to report in this regard.
Mattern on which we are required to report by ex¢eplion
We have nothing to report In respect of the Idlowing matters in r8lalSon to whlch th8 Chariil•s (Accounts and Raportsl
Regulations 2008 iequiies u5 to report lo you if, in our opinion".
Ihg Inlom)aWon slven In Ihe fln8n¢lal siaigmgnts Is Inconslsient In any maigrlal r8spact wSth 1he irusr99s' repon,. or
sufficienl a¢counting records have not been kept,. or
Ihe fin8noal statements are not in agreemeni with the accounting re¢ords- or
we have not received all the information and explanations we require forour audit.

HALAS HOMES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HALAS HOMES
ResponslbllStles of trustees
As exp18ined more full￿. in the slalemenl of trustees, responsibilities. th& trustees, who aro al80 the diro¢lors ol tha charity ltyr
the purpos8 of company law. ar8 r8Bponsit)18 for th8 preparation of th8 financial statem8nl8 and for b8ing salisfied that they
oive a true and lair view, and for such internal ¢ontrol as the trustees determine is ne￿$sarY tts enable the prep8r8tion of
financi81 slalemenls that ai8 free from rnalerial mis61alew8nl. whether due to fraud 01 erior. IN pieparing the financi31
statements, the trustees are respcnsible for assessing the charity's ability to continue as a going concem, disclosing, as
ppli¢able, mallers reloled lo going ¢on¢ern and using the going concern basis of a¢¢ounling unless the trustees erther inlend
lo liquidate Ihe charrtable company or10 ¢88$8 tsperalions. or have oo realistic allernalive but lo do 80.
Audltor's responslbllltles for the audlt of the Ilnanelal statements
We have been appointed as auditor under s￿IlDn 144 01 the charit￿S Act 2011 and report in accordance with the Act and
relevant regulations mede or having effect Ihereunder.
Our objecb'ves are lo obtain reasonable assurance aboul whether Ihg fi'nancial slatetll8nts as a whole are fro0 fro￿ ma18rial
misstatement, whelher due to fraud or errar. and lo issue an auditorfs report that includes our opinion. Reasonable assuran-e
is a high lev910l as$uran¢o but is not ¥ guarantgs Ihal an audit ¢ondu¢l$d in a¢¢ordanc¥ with ISAS IUKI will a￿ayS dotg¢t a
Tnaterial mi53talement il exist5. Mi33tatementS Gan arise frarn fraud or error and are Gon5idered rnalerial if. individually
or in the aggregate, they could reasonably be expected to influence the economic decisions ol users taken on the basis ol
the$$ financial slalomgnls.
Irregularities, including fraud, are inStan￿S ol non•COrn ￿lance wth laws and regulations. INe des19n procedures in line wi
our r¢spon$ibilitigs. ouuingd abovo. lo d9te¢t malgrial misslalgm9nls in rgspg¢1 ol irrègularili$$, in¢ludin9 Iroud. The gxlgnl lo
vihich our procedures are capab18 01 d8tecting irregularities, including fraud. is detailed below,
From the prelirninary ol the audit, ¢nsurg our understsnding ol th$ enlily is up lo dalg. fhis in¢ludgs. bul 1$ nut lirniled lo,
CU￿ent knowledge of their aclivilie5, the business and Gontrol environrnent3, anij their cornpliance witr the applicable legal
gnd regulatory frameworks. This inlormab'on supports our risk identilicalion and the subsequent design ol audit procedures to
miligalg Ihosg risks,. gnsuring that the audit evidgnce obtained 1$ $uffi¢ienl and appropiialg lo Suppori tsur opinion,
In re$pon$e lo the risk$ identified. $pe¢ifiG lo this enlily, ¥Ye designed procedures whith included. bul were nol limrted lo..
Enquiry ol managernent those charged with governance around actual and potential litigation and cl81rn8',
Rgvlewlng mlnth¢s of mtrelngs of Ihose chorgg¢ wllh gov¥rnan¢¢, If ovallablg.,
Reviewing fina￿la1 slalemenl disc105ures and 1gs1ing lo supporb'ng dooJmentalion lo assess wmpliancg wrth
applicable laws and regulations.,
Audillng thè rlsk ol managemant ovèrridg ol ¢ontrol$, in¢ludlng through lastlng lourn$l •ntrl8s and oth8r adlustmants
for appropriater￿SS, and evelualing Ihe bu8in885 ralionale for 5ignilicanl tran5aclion8 outside Ihg norrnal course of
busine¥J.
further des¢riplion ol OLJr responsibilities is gvgilable on the Financial Reporting Council'5 website at..
https."IhNww.Irc.org.uklauditorsrèsponsibilitias. This dascription forms part of OLK auditor's r8POrt.

HALAS HOMES
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF HALAS HOMES
U59 of our r¢port
This report is mad& solgly lo the charity's trustees, as a body. in accordance with Part 4 01 the Charthes IAc¢ounls and
R8POrt81 R8gulations 2008. Our audit work has been undertak8n so that W8 might state to th& charity 8 trustees tho88 matters
ie are required to state to them in an auditor's report and for no ot￿r purpose. To the fulbst extent permilled by law, we rlc>
not a¢cepl or assume responsibilty lo anyone olhei than 1h8 charity and Ihe charity's tru$l898 as 8 body. for our audit work
for this report, or for the opinions vie have formed.
Andrew Wllllams FCCA (Senlor Statutory Audltorl
For and on bohalf of BK Plus Audlt Llmlt
30 September 2025
Azzurrl House
Walsall Road
Aldridge
Walsall
England
WS9 ORB

HALAS HOMES
STATEMENT OF FINANCIAL ACTtVlTIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
Unr•stri¢tsd Restri¢t•d
funds
funds
2024
2024
Total Unro8tri¢tsd Re8tri¢l*d
fund8
funds
2023
2023
Total
2024
2023
Notes
Incom• from=
Donations and legacies
Chari18blè 8clivth$s
Invaslments
47.764
2,139.256
568
91,800
139,564
2,139,256
568
31,570
1,737,469
3,501
163,900
195.470
1,737.469
3,501
Tat*l ificofft•
2,187.588
91,800
2,279,388
1.772,540
163,900
1,936.440
Expendllure on=
Charitable activ￿.e5
Other expenditure
2,084.669
11,4221
91,699
2,176,368
11,4221
1.954.456
14101
121,326
2,075,782
14101
11
Total expenditur•
2,083 247
91,699
2,174,946
1,954,046
121.326
2.075,372
N•t Incomell8xpondltur•l and
movèmont In lunds
104,341
101
104,442
1181,5061
42,574
1138,9321
R•conelllatlon of funds..
Fund balances al 1 Ociober 2023
2,023.926
56,072
2,079,998
2,205,432
13,498
2,218,930
Fund balanc•• at 30 Sèptèmbar
2024
2,128.287
56,173
2,184,440
2,023.926
56,072
2.079.998
The stal8m•nl of finanel818cllvi1189 Ineludes 811 gain8 and losses ré¢ognls6d Sn the year.
All In¢eme and expenditure dèrfwe from continuing a¢livilles.
The sialemenl of financial 8ctivities 8150 complies with ttre requirements for On income and expenditure account under the
Cotnpanigs Acl 2006.
The notes on pages 14 10 22 lomi part ol thesè financial st8temÈnts.

HALAS HOMES
BALANCE SHEET
AS A T 30 SEPTEMBER 2024
2024
2023
Not9¥
FlxÈd 8gse18
Tangib18 asse18
13
2,113,461
2,060,(YJ1
Currènt a88•t8
Debtors
Cash at bank and In hand
14
80.721
91,843
149,537
116.846
172,564
266.383
Cr•dilor8= amount$ f811ing du• within on•
y•ar
15
1101,5851
1246,4761
N•t curmnl a860ts
70,979
19,￿7
Total as8•ts1•88 currnnl Ilabllltl•s
2,184,440
2,079.998
Thg funds of th• ¢hgrlly
Rcstriclod incomo funds
Unresiricled funds
17
18
56,173
2,128,267
56.072
2.023,926
2,184,440
2,079.998
The notes on pages 14 10 22 fomi part of these financial statements.
Th8 company is enlilled lo the exemption from the audit requirem8nl contained in section 477 01 the Companies Act 2006, lor
the year ended 30 September 2024.
Th8 dir•ctors acknowl&Yg• théir responsibi1th.￿ lor complying with th8 requir8monts of th6 Companles Act 2006 wlth r8sp8cI
lo aecounlng Mcords and th8 pr8parallon of Ilnandal stat8mènts.
The members have not required the Cornpany lo obtain an audit of its financi81 $18lemenls under the requirements of the
Compani85 Act 2006, lor the year in question in accordance with seth'on 476.
These financial 51alernenls have teen prepared in accordan￿ with the provisions applicable lo cornpanies subject lo the
small ¢ornpgnies re91ff￿.
The financial statements wore approved by the truslètrs on 30 September 2025
Nlr5 N Billingharn IChairper50nl
Tru8t••
Company regislrallon number 02236170 (England and W81esl

HALAS HOMES
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
2024
2023
Notss
Cash flows from operatlng actlvltl•s
Cash generalgd fromllabsorbed by) operation
22
39,483
1278,2951
Inve8tlng aetSvltles
Purchase ol tangible fiyed asset
Proceeds from disposal ol tangible fixed ass8ts
166,4761
1,422
568
410
3.501
Investment income rèceived
N•t cash Iujod In>lg•n•rated from Inv•Jtlng actlvltles
164,4861
3.911
N•t cash g•n•ratèd from financlng actlvltlos
N•t d•¢r•a$• In ¢a8h and cash equlval•nt8
125,0031
1274.3841
Cash and cash equival&nls al baginnlng ol year
116,846
391.230
Cash and ¢a$h equS¥01g111$ al ond ol yoar
91,843
116,848
Th8 nolas on pag8s 14 to 22 fomi part ol Ih8se financial stat8mants.
10-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Ac¢ountSng pollcle8
Ch8rity infowmation
Halas Homes is a private company limi18d by guarant88 Sncorporat8d in England and Wales. The r•gisler8d offic8 is
Halas Hom•, Wass811 Road. Halesowan, Wast Mldlands, B63 4JX. Unltwj ￿.￿gdOM.
1.1 Basis of preparation
Th& financial stalemènts hav8 b88n pr8parèd in aceordanc& ivith lh8 d)arity's gov&rning doeLJm8nt, the Comp3ni8s Aet
2006, FRS 102'The Finanu81 Reporting Standard applicable in the UK and Republic of Ireland. and the Charities
SORP 'Accounling and R8FOrting LTry Charilies.. Slat8ment ol Recornmended Practice applicable to charities preparing
Ihair accounts in accordance wilh the Financial Reporting Standard appI￿abl& In th8 UK and R8publle ol118land IFRS
1021" The eharbly is a Publ1¢ Ben8fil Entity as defined by FRS 102.
The financial slalements are prepared in 51erfing. which is the functional currency ol the charity. Monetary amounts in
Ih9sa financial stAlamants *a round&d to thè nearest £.
The financial stalements have been prepared under the historical cost convenlion, modified to Include the revaluation
ol freehold propertiès and to include Inveslrnenl propertios and ctsrtain linan¢i81 instruments al lair value, Thé principal
accounting polici8s adopted are set out below.
1.2 Golng ¢on¢¢m
Al the Iirne of approving the financial slalernenls, the Iruslees have a r8?sonab18 expeclats'on that the Ghaiity has
adequate resources to continLJe In operational existence tor the toreseeable lulure. Thus the trustees COn￿n￿e to adopt
th8 g¢ing concern b8sis ol accounting in prep8ring the financk91 slalamenls.
Th8 Trusl808 b81i8v8 that the golng conc&m basis is appropriat• after r•ii•w ol historical finanaal inlormallon showlng
pmllts and poslti'18 cash flows. Th8 balance sheet Is currèntly In a positive nat assèt and currant net asset posltlon.
Future forecast5 show profits and posllive cosh flcw.
1.3 Charllabl• fundy
Unr8slrl¢l8d funds ar8 avallable lor use 81 the dlscrellon of thè Iruslees In further8nc8 of Ih8Sr thari18blé oble¢tlv&s.
Restricted fund5 are subject to specffic conditions by donors or grantors as to how they may be used. The purposes
and ustrs ol th¢ ro$lri¢lgd funds arg sel out in tho n(11os 1¢ Ihg linanoal SWl¢rngnls.
Endowment funds are subjecl lo specific conditions by donors that the capital musl be maintained by the charity.
1.4 Incorne
Income is recognised when the charity is leg8lly entilled lo it after any performance conditions hove been mel. the
amounts can b8 1)easured reliably, and il is prob8ble th81 incomg will b8 r$¢trived.
Cash donations are recognised on receipt. OthEr don•tlons are re¢ognlsed once the charity has been notified of Ihe
donation, unless pèrforrllance conditions require defèrral of tre amount, Income lax recoverable in relats'on to donations
received under Gift Aid or deeds of covenant Is recognised al the time ol the donation.
Lggaci8s ar8 recogni58d on r8CelPt or otherwise if the charity has b88n notified of an impending distribution. Ih
amounl is known. and receipt is expe¢¢ed. If the amount is not known, Ihp legacy is treated as a conlingenl asset.
Gifts in kid donated for dislrbutions are included at valuation and recognised as income when Ihey are distribuled to
Ihe projects. Gifts donated lor resale are inclucled as income when they are sold. Donated facilities are included al Ihe
value lo the chanly where this can be quanlilied and a third party bearing the cost.
11

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
A¢¢ounting policies
Icontinutdl
The ch8rity re¢e1ves government gr8nt$ in re8pe¢t of care provided to residents. In¢ome from government and Other
grants are iecognised al lair value when the charity has enlitlemenl after any performance condiiions have been mel it
Is probable that the income will bè recelved and the amount (2n be measured rèliably. If entltlement is not met then
these amounts are d8ferred.
No amount is indudad in thè flnancial statemènts lor volunta6r tSme Sn Ilna wllh thé SORP.
1.5 Expendlture
All exjendilure is accounted for on an acoruals basis and has been classified under headings that aggregate all costs
re181ed lo the category Where costs ¢8nnol be direclly allribuled lo particular headings they h8ve been 811oc81ed lo
activities on a basis con81Bl8nl with use of lh8 r8sourc88. Pr8miS88 ov8rheads have b88n allocat￿ on a floor ar8a
basis Bnd other overheads have been allocated on the basis of the heBd count.
Fund.r8lsing cc)519 are trose Incurred in seeklng voluntary contributions and do not include the costs of dI5seminalSng
information In 5U?PDrt of the charitable activitie5. Support costs are those costs incurred direclly In support of
8XP8ndiiure on th8 obl8Cts ol th8 charily and Include project manag8rn8nl carr18d out at H8adquart8rs. Manag&m8nl
and adminisiralion costs are those incurred in connection with adminislralion of the charity and Gornpliance wilh
conslitulional and statutory requirements.
Irrecoverable VAT is ch8rged 85 an expense again51 the activity lor which expenditure arose.
Granls payable ID Ihbrd parti95 are within the charilable objeclives. Wherg unconditional grants are offered, Ihls Is
accrue¢J a5 soon as the recipient 15 notified of the grant, as this gives rise lo a reasonable expectation that the recipient
will r8C8iV8 the grants. Where giants ai8 conditional relating to p8rformaico Ih8n th8 grant is cnly accruèd when any
unfulllled conditlons ar8 oulsldè ol the control ol thè charlty.
1.8 Tanglblg flxgd a559ts
Tanglbl8 flxed assèts are In￿lallY measured al ￿81 and $ubsequ8nly measur8d al ¢e$l or valuation, nèl ol depr•cl8tion
and any impairm8nl10sses.
Depreciation is recognised 50 as lo write off the c051 or valuation of assets less their residual values over treir useful
livgs on lh* followin9 bases".
Freehold land and buildings
Fixtures and ffiltings
Molor vehicles
Not depreciated
12.5Vo lo 25Qk straight line
25U/o slraighl line
The gain or loss arising on Ihg disposal of an asset 15 delerrnined as Ihe difference betwggn Ihg 5alg pioTheds and
carrying value of the a5sel, and 15 recognised in nel incomellexpenditvrel for the year.
No depreci¥tion i% provided on fr##hold prowriy #s In tho opinion of th* Irusl##s th•r# has btren incr#8s¥ in the
valLJe between the date of purchase and the balance Sheet date.
FRS102 requi￿$ thai each class ol tarYJible Iixed ass8t Is ollhttr rtrvalutrd rtrgularly or not at all. Th# pollcy thal has
been adopted 15 not to revalue in the fuiure.
Th8 CD5t of rninor addilion5 or those c05ling below £500 are not capitali58d.
12-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
A¢¢ounting policies
Icontinutdl
1.7 Imputrmont of f￿0d thssèts
Al each reporting end date, the charity reviews the carrying amounls of its tsngible assels to determine whether there
is any indication that those assets have sufferocl an impairment loss. 11 any such indi¢alion gxists. Ihe woverablg
amount ol the a￿et is e5tirnated in order to delerrnine the exlenl of the impaimient Ios5 lif any!.
1.8 Cash and cash equlvalents
Cash and cash equivalents Include rash in hand, dep05115 hdd al call with bank5, other short-lerm liqvid InveSt￿ents
with original maturities r)f three months or less. and bank overdrafts. Bank overdrafts are shown within borrawings in
curr8nl liabilits'8S.
1.9 Fln¥n¢lal In$trumont$
The charity has elecled lo apply the provisions of Section 11 'Basic Financial Inslrum8nts' and S8clion 12'0ther
Financial Inslrurnenls Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the conlraclual
provisions ol Ihe instrumfjnt.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a
legally enforceable right lo sel off the reeognised 8mounls and there is an intention to seitle on a net basis or to realise
the 88881 and stillè the liablity Simultaneously.
Baslc flnanclal •ss•ts
Basic financial assets, which include debtor5 and cash and bank balance5, are inili8lly measured al Iran58ction price
induding transaction costs and are subs•quenlly carried at amortis•d cost using th8 eff8cliv8 inl8r8st rnelhod unl858
th8 arrang8menl conslltulés a Ilnancing Iransactlon, wh8r8 th8 Iransaction is m8asur8d al the pr8sant value of th8
future rècèipts diseountèd ai a markèt ra¢8 of Int•rè$t, Financial assèts classifièd as r8eelvablè within on• yèar ara not
amortI￿d.
Baslc flnanclal Ilabllltlgs
Basic linancial liabilities, including credilors and bank108ns are initially recognised gt transaction price unless the
arrangement conslilules a financing Ir8n8a¢lion, wher8 the dobl in8lrum8nl is measured al tha pres&nl value ol the
future payments discounlad at a market rale ol interest. Financial liabilities classified as payabla within on8 year ar8 not
amortised.
Debt instruments are subsequently carried al arnortised cost, using the effective interest rate methixl.
Trad¥ crE>dilors are) ubligalions lo pay for yoods or ¥t)IViLeS Ihai Iiavtt b¢￿11 aLqui18d in the ordinary course ol
operdtions Irom suppliers. Amounts parfable are ckssilied as Current lidtiililies il payment is due wbthin Dne year or less.
If not, they are presented as non-currenl li8bililies. Trade Crelilors are recognised initially al transaction pri¢e and
subsequently rneasured al amortlged cost using the effective inleresl rnelhod.
Derecognilion of financial liabilities
Financial liabililies are derecognised when the charity's contractual obligation5 expire or are discharged or cancelled.
1.10 Employee benefits
The CDSI of any unused holiday enlillgmenl 1$ recognisod in Ihg poriod in which the gmployee's 8grvicgs are rec8ivgd.
Teminalion benefits are recognised immediately as an expense when Ihe ¢harity is demonstrably committed to
lertninale the etnploymenl of 8n employee or io provide leitninalion b8nelils.
13-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
A¢¢ounting policies
Icontinutdl
1.11 Retir•mènt bènèfits
Paymenls lo delMed contr1t￿tIOn retirement benefit schemes are charged as gn expense as they fall due.
1.12 Gov•rnmènt 9rint$
Grants, where enlillemenl is not oonditlDnal on the delivery Df a specific performance by the charity, are ￿e0gnised
1.13 Provisions
Provisions are recognised Nkihen the charily has an obligation al the balance shcol date as a result of a pa51 event, it 15
probublv that an oufflow ol oconomic b?nefit8 will be ro4uir&d In 3e¢llefflent and Ihe arDount can be religbly eslitnaled,
Crltl¢al accountlng &$tlmate$ and ludggm9nts
In the applieotion of the ¢h•rlty'$ 8cet>unting polieios, th6 trustees are r•qulr•d to make judgernnls. èslimaleg and
assumptions abcut carrying amount of ass•15 and liabilitl8s Ihal ar8 not readily appar8nl from oth•r sourc8s. Th8
8stlmatas and assocla18d assumpllons ar8 bas8d on hlstorlcal exp8rtancé and othèr factors that are consld8red to be
relevant. Actual results may diffèr from these 861im81*s,
Th8 8sllmat8s and und8rfylnq assumptions ar8 r•vl8W8d on an ongolnq basls. Revlslons to accountlno 8slimat8s ar8
recogni5ed in the period in which the estimate is revised where the revisBJn affects only th81 period, or in the period or
th8 revision and futur8 p8riods where the i•vision affects both current and future pèriods.
Th8re are no critical accounting eslirnales or judgements in the period.
In¢om• from donatlons and1gua¢l•$
Unre6tricted Restricted
fundg
funds
2024
2024
Total Unrestricted Restricted
funds
fundg
2023
2023
Total
2024
2023
Donations ond grfls
Grants
46.750
1.014
46,750
92,814
31,570
12,500
151,400
44.070
151,400
91,600
47.764
91,800
139,564
31,570
163,900
195,470
14-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Income from clwrltable actlvltles
Unréstrieted
nds
2024
UnroJtri¢tod
fund$
2023
CharStable Income
Incoming resource5 frorn charitable activities
2, 139,256
1,737.469
In¢ome from inve$tments
Unrestrlcted Unrestrlcted
funds
lunds
2023
2024
Inloresl recgivable
568
3,501
Expèndlturo on ¢harltabl• a¢tlvltl•s
Charltabl•
•xp4ndlturtr
2024
Charltabl•
•xpèndltur•
2023
Dlr•ct CO8ts
Staff eosls
DepreGialion and impairrn¥nl
FDrxl. toiletries and cleaning
Welfare expendilure
Cleaning and miscellaneous 8xpen8è8
Resideni oxpen80S
Day ￿ntrtr actimlies
Propety & equipment maintenance
f?rant p.xppndiliirp.
1.681.079
13,107
112,097
33,51 S
29,446
1,52J,3e>O
10.985
102.138
28,555
5.426
16,876
19,237
84,748
9.769
81.209
1,960,606
1,840,936
8harn of support and gov?rnanc¥ costs (see not• 71
S￿ppOrt
Govgrnance
180,633
35,129
187,228
47.618
2,176,368
2,075,782
An•tyxi$ by fund
Unrestricted funds
Restricted funds
2.084,669
91.699
1.954,456
121,326
2,176.368
2,075,782
15-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Expenditure on ¢haritablg a¢tiviti08
Icontinutdl
Grant expenditure ￿lateS to resources exp8nded, from restri¢ted funds, for activitie$ 8nd project for the ch8ri1ies
beneficianes.
Suppr•rt ¢o$t$ ollo¢atgd to a¢tlvltl¢$
Charitablè
gxpendlturo
2024
Total
2023
Rcnt
Ratès
Light and heal
T8lephon8, postag8 and siatlonary
In5uranoe
Bad and doubllul debts
Admln costs
Gov•rnanc•
8,668
11,502
99,099
16,243
24,079
1,050
19,991
3S,129
6.577
6.296
78,718
15,449
16.255
13,302
50.631
47.618
21 S,761
234.846
2024
2023
Gov•rnanc• costs comprl8•'.
Audit lees
Lègal and proltS8lona1
Share of support cosls
12.600
19.117
3,412
12.(lJO
30,426
5.192
35.129
47.618
Governance cosls include paytnents lo the aud((or5 of £8,82012023- £8,400) for audit lees and accountancy lees of
£3,78012023 £3,600),
Nel movernent in funds
21124
2023
Tha nel mDvemenl in funds is slated after chargingllcredilingl..
Fees payable lor the audit ol the eharilv's linaneial statements
Depreciation ol owned tangible fixed assets
Profit on dlsposal of tangible fix8d assets
12,600
13,106
11,4221
12.[
10,985
14101
16-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
Trustees
None of the trustses lor 8ny per$on$ conneoted knryth them) re¢eived eny remuner8lion tsr benefits from the ¢h8rity
during the year.
Trustees, Indemnlly insurance of £3,412 was pald durlng tre year12023- £5.1921.
K•y m8nagèm•nt p•rsonn•l r•mun•ratlon
The total amount of employee benefits received by key rnana9ement peisDnnel is £75,55912023- £77,077).
The charity considers its key managefflent personnel are those persons having authority anLI responsibility lo vole for
signilicanl decisions of Ihe charity.
Employ•oS
10
The average monthly nurnber of employee5 during the year w88..
2024
Number
2023
Number
SupgNi89ry and dome81ic staff
Klana9emenl and administration
68
13
14
Total
78
81
Employment ¢osls
2024
2023
Wages and salarles
Social securily costs
Other pension costs
1,536,562
111.768
32,749
1.382,645
105.264
35,451
1.681,079
1.523,360
Th& number of wnploy88s %vhos8 annual remuneration was more than £60,000 Is as
follows..
2024
Numbgr
2023
Numbor
£60.000-£70,000
11
Other expendlture
Unr•5tr1¢tod Unro$trlctgd
funds
lunds
2024
2023
Nel loss on disposal of tangible lixed assets
11,422)
14101
17-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
12 Taxatlon
As 8 ¢h8rity, H8188 Homes is exempt from t8x on income and g8in8 in 8c¢ord8n¢e with 8e¢tion$ 466 to 493 of the
Corporation Tax Act 2010 and section 256 01 the Taxation of Chargeable Gains Act 1992, to the extent Ihal the incomè
and gains are arplied to ILS charitable objects. No lax tharges have thereforè arls&n in the charity.
13
Tanglble fixed assets
Fr￿hOld land
and bulldlng8
Flxtur•x and Mtsknrvèhltlaa
Iltllnge
Taial
Cost or valuation
At 1 October 2023
Additions
Dlsptssal8
2,033,688
217,135
66,476
102,954
2,353,977
fj6.476
130,3311
130,3311
At 30 S8plomber 2024
2,033.688
283,611
72,623
2,390,122
D•pr•elatlon and Impalrm•nt
Al 1 October 2023
Depreciation charged in the year
Elirninaled in re5peGt ol di$Fosal$
190,932
13,106
102,954
293.886
13.106
130,3311
130,3311
At 30 September 2024
204,038
72,623
276.881
Carrying amount
At 30 September 2024
2,033,888
79,573
2,113,461
AI 30 S8plember 2023
2,033,888
26,203
2,060.CYa I
Land and buildings with a carying amount of £2,033,888 were revalued at 30 September 2D22 by the trustee5.
Thls ¥aluaiion was based on the local knovAedge ol property prtces In the surroundlng area.
AI 30 Septtrmber 2024, had the r&valued assets bèèn carrled at hlstorlc eost18ss accumulated dtrpreeiatlon and
accumulated impairrnenl losses, Iheir Carrying amount would have been apprDximalely £1,758.27S12023-
È1,758.2751.
The revaluation surplus is disc105ed in note 11,
14 Debtors
21124
2023
Amounts falllng duo wlthln ona ygar..
Tra(Je debtors
Other debtors
Prep8yment8 and accrued income
75,550
4,196
975
148,537
80,721
149,537
18-

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
15 Credllors.. amounts falllng due wlthSn one year
2024
2023
Other taxation 8nd social 8ecurily
Trade creditors
Other creditors
Accruals and deferred Incon)e
22,Q57
55,286
7,720
28.888
50,701
127,752
101.585
246,478
Retirement benefv"t Schernes
2024
2023
D•llned ¢ontrlbutlon $¢h9mOS
Charge to profit or loss in resped ol defined ¢ontribulion schemes
32.749
35.451
The charity opgrate3 a d8firEd contribution Pensi￿ scheme for all qualifying emplo'/ee8, The as￿15 gf Ih? scheme are
held separately Irom those of the charity in an independently adrninislered lund.
19-

f O Ln
111
000
O CD ID

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
18
Unrestrlcted funds
The unre8tri¢ted lunds of the charity ¢ompri$e ihe unexpended b818nce$ of dtsn8tion8 and gr8nt8 which 8re not 8ubje¢t
to specific condibons by donors and grantors as to how they Nay be used. These ir￿ude designated funds which have
beèn sèt aside out ol unrestrlcted funds by the trustees for specllic purposes.
At 1 October
2023
Incornlng
resources
Resources
expended
Transfers
At30
September 2024
General funds
2,023.926
2,187,588
12,083,2471
2,128,267
Previous year:
At 1 October
2022
Incorning
resources
ReBources
oxpendod
Transfer
At30
Sept•mb•r 2023
Supportéd Ilvlng custodlan fund
Residenls custodian fund
Gener81 fund5
48.258
40,810
2,116,364
148,2581
14Q.8101
89,068
1,772,540
11.954,0461
2,023,928
2.205.432
1.772.540
11,954.0461
2.023,926
19 AnAlysl$ of not a$strt8 b•lwèèn lund8
Unr•$tri¢¢od
lund8
2024
R•8tri¢tsd
funds
21124
Total
2024
At 30 S•pt•mb•r 2024:
Tangible assets
Current assetsllliabililiesl
2,113,461
14,806
2.113.461
70,979
56.173
2,128,267
56,173
2,184.440
Unrostrl¢tsd
funds
2023
R•$trf¢tsd
funds
2023
Total
2023
At 30 Sgpl¢mb*r 2023:
Tangible 3Sse15
Currenl assetsllliabilitiesl
2,060,091
136,1651
2,060,091
19,W7
56.072
2,023.926
56,072
2,079,998
21

HALAS HOMES
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEAIBER 2024
20 Operatlng leg49e commltments
Lessor
Al the reportlng ènd dat• the charlly had outstanding comrnltm8nts lor fuluro rninlmum l•ase paym•nts under
non-cancellable op8raling leas88, which fall du8 as follows..
21124
2023
Withln on8 yaar
Between and five year5
904
903
1,807
1,801
2.711
21
R•lat•d party transactlon8
There were no JLs¢10soble related party iranso¢tlons ¢urlng ihe year12023- none).
22 Cash generated fromllabgurbed by) opeTatlon$
2024
2023
Surpluslldelicitl for tre year
104,442
1138,9321
Adlustm•nts tor:
Inv86trnenl iiicorne recogni98d in st81gwi8nl ol fi'nancial activitie8
Gain on dlsposal ol iangiblè fix8d asselg
Depreciation and impairment of tangible fixed assèts
15681
11,4221
13,107
13.5011
14101
10,985
Movement5 Sn worklng capltal..
Iln¢r9as$yde¢roas& in slocks
Decreasellincrea5el in debtors
IOecrea5el in creditors
68,816
1144.8921
1120,1341
126.8991
Cash generated fromllab5Drbed by) opeTations
39.483
1278,2951
23 Analysls of chang•s Sn n•t funds
The charity had no material debt during the year.
-22-

This document was delivered using electronic communications and authenticated in accordance with the
registrar's rules relating to electronic fonn, authentication and manner of delivery under section 1072 of
the Companies Act 2006.