<0> st Martins more than a home for the homeless Annual Report Trustees Mr C Bland, Chairman Mrs K Dayne5, Vice Chairman Mr D Hoy. Treasurer Mr K Long Mr N Williams Nr B Walker Mr D Brief Dr C Yates (also known as Dr C Holdsworth - resigned 23fd November 2021) Mr Kevin Gorton Dr Rose Barnes I st April 2021- 31 st March 2022 Company registered number 02390375 Charity registered number 802013 Registered offlce 35 Bishopgate, Norwich. Norfolk, NRI 4AA Company secretary: Ms T Yates Chief Executive Officer: Dr Jan Sheldon Independent auditors: Larking Gowen. King Street House. 15 Upper King St. Norwich NR3 IRB Bankers: Barclays Bank PLC. 3 St James Court, Norwich, NR13 IRJ Solicitors: Mills & Reeve LLP, I St James Court, Whitefriars. Norwich, NRS IRU CONTENTS Ref•ranca and admini$tralEve detalls of tho Charlty. Ils Trusteos and Advlsers Trustee's report Front cover 2-19 Independont audllor's report 20-22 statemonl of financial activili¢s 23 Balance sheet 24 Cash flow statement 25 Noles to the Flnanclal Statemen1$ 26-40 Page 2 The Trustees. who are also Directors of the Charity for the purposes of the Companies Act, present their annual activities report together with the audited financial statements of the Charity for the year IStApril 2021 to 31st ￿.arch 2022. The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the charitable company's governing document and the provislons of the statement of Recomrp.ended Practice (SORP). applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective Ist January 2019). st Martins Housing Trust meets the definition of a public benetit 8ntity under FRS 102. Assets and liabilities are initially recognized at historic cost or transaction value unless otherwise stated in the relevant accounting policy. Constitution st Martins Housing Trust (the Charity) is a charitable company, limited by guarantee. which was incorporated on 30th May 1989. The Charity was initially established under a Trust Deed dated 6 November 1974 with the objectives of "providing shelter and food for the poor single persons in the City of Norwich" In 2004 the Trust Deed was amended in order to extend the remit to the County of Norfolk. The Articles of Association was further amended in March 2013. The Charity's principal activity during the year remained the "provision of food, shelter and accommodation in the City of Norwich and the county of Norfolk for poor single homeless persons (male and female)" strategies for achieving objectives The charitable purposes of the Charity, as detailed in the amended Trust Deed (March 2013), are: o provide shelter and accommodation in the County of Norfolk for poor single person5 aged eighteen and over having no other residence or place to sleep o provide social housing and any other purposes connected with, or incidental to. the provision and management of housing, social housing and accommodation for persons aged eighteen and over. and o carry out such other charitable activities as the Trustees may determine. The Amended Articles ofAssociation were filed at Companies House and the Charity Commission in April 2013. Mission Statement: rive to address the needs of single homeless people. in Norwich and Norfolk, by offerin mergency accommodatior¥. reside*tial care, support and development to en3bla everyone Trustees have developed. and constantly review, a number of organisational and operational policies that ore consistent with their objectives and obligations as a registered charity, a quality provider of care and support to very vulnerable adults. a responsible landlord and an employer of 198 staff as at 315t March 2022. Pollcles adopted for the Inductlon and tralnlng of Trustees The Charity has a clear policy for the recruitment of new Trustees, Nominations are considered from any source but potential Trustees are expected to bring specif ic ski Ils and/or experience to the Charity. Trustees are expected to take an active part in the governance of the organisation and to give freely the necessary time and commitment to their roles. There is a Role Specification for Trustees and a selection procedure based upon the guidance provided by the Charities Commission. There is a comprehensive induction programme for new Trustees. The Trustee recruitment process was reviewed in November 2020. Organlsatlonal structure and de¢lsion making The Trustees are ultimately responsible for the management of the Charity but the day-to-day operations are carried out by paid staff. There is an agreed Scheme of Delegation (introduced in 2018 and reviewed annually). The governing body cf the Charity is the Execdtive Committee which is composed of Trustees. plus the company secretary (who is not a Trustee). They meet at least six times a year to receive report5 on th& operation of the Charity. monitor its financial stability and approve policy. The Chief Executive Officer (CEO), who reports to the Trustee" via the Chair, is the most senior employee of the Charity and is responsible for managing the Charity's servlces. advising the Trustees on all matters related to the operation of the Charity. its future direction, and ensuring that all relevant matters are brought to the attention of the Trustees. Reporting to the CEO are the Executive Directors and managers of the variou5 services and the support functions of the Charity. In 2021 the Trustees recognised the financial growth of the Charity and felt it prudent to develop a Finance Committee. The Finance Committee is chaired by the Treasurer. The Treasurer and two other Trustees constitute the Finance Committee which is also attended by the CEO and the Director of Finance. Terms of Reference for the Committee have been ratified by the Board of Trustee5. The Finance Committee held their inaugural meeting in September 2021. In September 2019 a new pay structure was agreed by Trustees for Senior team members (CEO and Directors). These are CEO points 1, 2. and 3 and Director 1,2, and 3. Once a senior team member reaches the top point of their scale they receive NJC increase) in line with all team members and NJC negotiations. Any decisions related to increase of pay for senior team members is a Trustee decision. Related party relationships The Charity continues to derive benefit from membership of Homeless Link (the national body who support homelessne55 agencies). The Charity is also represented at a range of local strategic and operational planning meetings including the Greater Norwich Homelessness Forum (part of the Greater Norwich Housing Partnership) and the Norfolk strategic Housing Partnership. Risk management The Trustees are aware of the requirement to identlfy the major risks to which the Charity is exposed to and to establish systems to mitigate those risks. A Risk Register is updated and approved on an annual ba5iS Dy tne Irusiees. prior to the adoption of this Annual Report and Financial Statement. In the Register the Trustees have identified the following areas of the Charity'5 activities where they may be exposurè to risk.. Home* ￿nk NSHP The Norfolk Strateglc Hw5kn9 Portr*rship Gre8ter Norwich Homelessness Forum Governance and management ompliance with regulations Risks associated with welfare reform/ other government policy changes ecial projects Operational Fundraising Financial External relatlons The highest risks that threaten St Martins are: l) Changes to benefits (specifically Housing Benefits) which could impact upon the income the charity receives. This situation is continually reviewed by senior team rnembers who will alert Trustee5 should there be any changes in policy which will threaten the financial stability of the charity 2) Changes in benefit payments may force more people into one bed room accommodation which will restrict the move on opportunities for the people supported by the charity. To mitigate against this risk more move on accommodation is being developed by St Martins. Page 4 A brief history of St Martins A brlef hlstory of the development of $•rvlce$ to homeless people In Norwich by St Martins In 1972 a group of volunteers began to provide services to people sleeping rough on the streets of Nor'wich. In 1973 St Martins opened the doors of the firsl Norwich Night Shelter. located in a garage in Norwich Cathedral Close. This was kir)dly provided by the Very Reverend Dean Alan Webster. In 1975 the Night Shelter was re-located to St James Pockthorpe, Barrack Street, Norwich. a church building leased from Norfolk Historic Churches Trust: it remained open 365 nights a year until February 2002. Regrettably there are still people sleeping rough on the streets of the city. However the Charity now provides a far more timely and compreher)sive range of services to meet their needs. Following public fundraising campaigns and partnerships with Norwich City Council, Norfolk Covnty Council and Broadland Housing Group. the Charity succeeded in developing two purpose-built residential facilities. In 1989 St Martins House in Westwick Street was opened (and re-furbished and re-opened in 2009 as Highwater House, a 22-bed specialist 'dual diagnosis. registered Care home). In 2003, to finally replace the long-serving Night Shelter In Oak Street. a 30 bed direct access hostel (Bishopbridge House), was opened. In 2016 we expanded Bishopbridge House to 37 beds (including a sit up service). For 20 years up to 2014 the Charity also leased a property from Norwich City Council - second registered care home known as Carrow Hill Home. Thi5 Victorian property was vacated in June 2015 when a 15 year lease commenced with Norwich City Council on 'Lakenfields'. Lakenfields is a 1960's-built, 33-apartment sheltered scheme for older people. deemed no longer "fit for purpose" by Norwich City Council. Following an extensive refurbishment programme by the Charity the scheme was re-named Webster Court and officially opened on 23rd June 2015 by the widow of the former Dean of Norwich Cathedral Alan Webster. During 2018 the Charity negotiated with Broadland Housing Group to take over the management of their purpose-built hostel at Dibden Road, Norwich. A lease was agreed until 2037. In 2020 a lease was agreed on a property in Recorder Road. Norwich (The Old Reading Rooms) which has been redesigned to accommodate a 'Somewhere Safe to Stay, emergency assessment and accommodation hub. This hub has the potential to support 16 people by getting them off the streets before their rough sleeping habits become entrenched and working with them to support them into more secure and permanent accommodation. In addition to these 5 residential sites (Highwater House. Bishopbridge House, Webster Court, Dibden Rd and The Old Reading Rooms) which offer accommodation to 114 people. the Charity leases a number of 3, 4, and 5 bed properties from Norwich City Council, Broadland Housing Association and private landlords. These properties are let by the Charity as shared accommodation (including a Dry House) either to people moving out of Bishopbridge House. Dibden Rd or, temporarily, to people who are claiming that they are homeless through no fault of their own and wh05e homelessness status is being assessed by the City Council ur)der the Homelessness Reduction Act 2017. st Martins also provides an 11 bed unit on Magdalen Rd. This unit is for people who have signif icant mental ill health ar)d who without support, would be likely to be sleeping rough. In total St Martins provides 234 beds to people who are homeless or at risk from being homeless. The Trustees realised several years ago that the provision of temporary accommodation (or even long stay accommodation for the very vulnerable homeless population) was only a partial solution to the problems experienced by most people who are homeless or at risk from homelessness. Under l Roof has been designed to provide learning, personal development and vocational preparation opportunities for any of the people who use St Martins services. Page 5 Providing a solid financial platform for Under l Roof (which falls outside the funding interests of statutory authorities, particularly in these times of austerity) is an ongoing challenge for Trustees. The Trustees tslso acknowledge that the preventi.on of homelessness wherever possible is important. To this end community services and a specialist mental health drop in project (Bridges) have been developed. During 2021/22 (until November 2021). in partnership with Norfolk and Suffolk Foundation Trust (NSFT) we ha'ie a150 provided a mental health crisis service in the evenings (Under1's Wing). This work helps to reduce the pressure on the Charity's crisis support services. During 2018 we completed the refurbishment of 4 and 6 Bracondale which we inherited a5 part of a legacy. These properties have now been let on the commercial market and the rent received is used to support the work of the charity. They are an asset with can be used in future years if cash is needed. In December 2021 a three bedroom property in Poringland was gifted to St Martins. The property has a tenant and like 4 and 6 Bracond8le the rent will be used to support the work of St Martins. The property is also an asset with can be used in future years if cash is needed. During 2021 a member of tho Senior Management Team was promoted to Director of Operations (internal) to ref lect the growing nature of the Charity. St Martins entered The Sunday Times Best Not for Profit Companies to work for In 2021 and were rated as: 18 in the top UK Charities 40 in the top regional employers 72 in top UK mid-sized companies St Martins has been listed as a two star company to work for. P8ge6-. Policies & Objectives In setting objectives and planning for activities. the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benef it. Key publications by the Commission are considered periodically by the Trustees in particular CC3 Essential Trustee and CC8 Internal Financial Controls for Charities. During 2020/2021 The Trustees also reviewed their performance against the Charity Governance Code and have made some changes to the way in which they operate (for example further engagement with key stakeholders a key example of this being the corporate evening with Dippy at the Cathedral in July 2021). St Martins recognises that several of the Trustees have served for longer than is suggested by the Charity Commission. However, these Trustees have a vast wealth of knowledge and experience and have a very helpful understanding of the history of the charity. They understand the current operating environment and support and challenge appropriately. The strategies adopted by the Trustees for the period under review and in pursuit of the Charity's objectives have been to- rovide an advice and accommodation service to homeless people on the streets of Norwich anage the Charity's five residential sites IHighwater House. Bishopbridge House. Dibden Road, The Old Reading Rooms and Webster Court). seeking at all times to provide good quality accommodation and high standards of care and other services to all the residents and tenants living there. Particular attention is paid to compliance with the appropriate regulatory and health and safety standards rovide a quality landlord service to those tenants sharing properties in either the Charity's 'Community Homes, or 'Temporary Accommodation, projects rovide a range of community support which helps to prevent homelessness rovide a wide range of learning. personal development and vocational preparation opportunities at Under One Roof for the people who use St Martins services Continue to work with those agencies who, like St Martins. are dedicated to providing vulnerable adults in our community with the personal resources that will enable them to achieve a greater level of independence in the community Ensure the development of an infrastructure which supports the continued growth and effectiveness of the Charity. Context Activities designed to achieve the Charity's objectives are described below on a project- by-project basi5. The reporting year has been one of immense challenge with a worldwide pandemic which had the potential to take the lives of the people we support and team mernbers. The pandemic placed a great strain on team members in terms of the additional infection prevention work and staff sickness levels due to isolation requirements and positive cases of the virus. Aspects of fundraising {e.g. the Christmas collection was constrained by shorter counter services at the bank and alternative arrangements had to be made). During the 12 months under review we have seen an increase in the all-round demand for our services, however the national street count in November 2021 was 10 in Norwich (it was 21 in the previous year). We attribute this reduction to the additional service5 St Martins is able to offer (e.g. The Somewhere Safe to Stay hub). We continue to see an increase in the complexity of the presenting needs of people using our services, and an increase in the length of time a person wait5 before suitable "rnove-on" accommodation becomes available. Page 7w)-" Services to Homeless People Pathways Norwlch Pathways Norwich was established in July 2018. It is a partnership of seven organisations (Salvation Army, Shelter. YMCA, The Feed and Future Projects, Magdalen Group) led by St Martins. The Magdalen Group joined Pathways Norwich this year in response to the growing number of women who are sleeping out or who in vulnerable housing situation5 Wlth multiple and complex needs. The partnership invited new members to join the consortium to ensure that we could reach the widest of needs and as a result the partnership also welcomed The Matthew Project onto the board to support us wSth the recovery support for people who experience addiction. Using the Making Every Adult Matter (MEAM) approach, Pathways Norwich recruited a team across the partners to ensure a robust and holistic service. drawing upon the strengths and resources of all partners and developing a team that include a number of specialists. The team specialises in welfare benèfits and housing law. Specialist workers provide criminal justice liaison, young person's advice and support and housing related support. We also have an advanced nurse practitioner in the team. Our Housing First workers can support up to 20 tenants as part of the housing first project with Norwich City Council. We have quickly developed an understanding of the very complex needs of individuals accessing this last track, supported housing option and understand that their health has become extremely compromised as a result of their complex life experiences. For this purpose we have recruited a Health Navigator to assist people to engage more effectively with health care provision, Housing First/Led proffiects are 3 keen focus for us as we move towards a more robust and responsive engagement process with people who experience multiple disadvantage. We provide support to 16 tenants of a housing first project as part of the governments Next Steps Accommodation Programme and are soon to support a further 7 that will be available by the end of 2022. During 2021/22St Martins also received a grant from Norfolk Community Foundations Surviving a Covid Winter campaign to offer 'street breaks, to people sleeping rough during the winter months. This has proved a highly successful approach to providing people sleeping rough with an emergency offer where no alternative exists. This initiative has led to greater levels of engagement with specialist support and ultimately a more secure housing option. During 2021/22 35EI people were assessed, 265 had positive/known outcomes. We also monitor the number of people that are found sleeping rough in the city. During the year we engaged with 169 peopleduring our morning outreach, 98 of whom were completely new to rough sleeping in 139 were male and 30 our area. female. We successFulSy housed people in a planned way. 17 people were already housed whep. we encountered them during outreach.. often people will continue with street lifestyle and associated activities even when they have been housed. Page 8 Bishopbridge House The direct access hostel has bèen a crucial part of the housing pathway for people sleeping rough since 2002. It remains an effective and efficient service and 15 in high demand. This service can accommodate 30 people in the main hostel each night and the new pathways beds can accommodate 7 people. During the year we delivered 81 positive outcomes at Bishopbridge House. The multiple and complex needs experienced by many people sleeping rough has had an impact on the direct access service. Bishopbridge House relies on housing providers in the area for move on options for our residents and we are finding it increasin.gly difficult to identify suitable housin9 Wlthin the city that can provide the level of support needed. This means that people are staying at the hostel much longer than previously and therefore reducing the number of new bed spaces that become available. During the year we have seen a slight decrease in the number of 'revolving door, residents from 57% in 2020/21 to 53% in this reporting period, however this also follows a reduction in the number of people supported through the service due to the slow move on. This is a trend we will monitor in forthcoming years. Within Bishopbridge House we also manage our No Second Night Out and Sit Up service which offers us a total of 7 beds for people coming in directly from the street and with 100% nomination rights to the Pathways Norwich outreach team. During this reporting period we were unfortunately not able to fully utilize the Sit Up service due to it bein9 a communal space (which couldn't be fully used during the covid pandemic). However, we were still able to support people to move on from this service to more suitable accommodation. With the exception o! one person everyonè who used this service moved into St Martins accommodation projects. We delivered 81 positive outcomes at Bishopbridge House. Dibden Road Hoslel 14 People Dibden Road H05tel is a male only project and can accommodate 18 men in the main hostel, with 5 additional self-contained flats. This year we were able to increase our bed capacity by one by utilising an underused space within the project. As a move-through hostel, residents are more settled and committed to the resettlement process and will move on to independent accommodation, usually with the local authority. During the year we saw 14 people move on from this accommodation in a planned and positive way. moved on from Dibden Road in a planned and positive way. Communlty Houses st Martins currently lease 15 properties within the community, 12 from Norwich City Council, 2 properties from Broadland Housing Group, and l from a private landlord with a total of $7 bed spaces. We recognise that houses of multiple occupancy are not always the best option however for individuals who are us@d to the shared environment of h05tel accommodation this can be a welcome transition before moving onto independent living. During the year 23 people moved on from this accommodation in a planned way. An area of work that we are keen to develop is extending our support offer to include move on support, our work with a person should extend beyond our initial offer and essentially close the circle. There is a lot of responsibility when someone takes up their new tenancy and we want to maximise our input and prevent further incidents of Page 9 We provide 57 beds. plus support in the community. 23 people moved on in a planned way. homelessness. During March 2022 we were successful in our bid for funding (ÉIO,000) to Hopestead. This funding will be used to recruit a part time Tenanc5i Support Practitioner who will support people as they move into their own homes. We expect this funding to help to ensure thai new tenancies are successfully maintained. Temporary Accommodation St Martins has a Service Level Agreement with Norwich City Council to provide temporary accommoéation to those people whose homeless application to the local authority is being investigated under Part V11 of the Housing Act 1985. Once a nominated individual from Norwich City Council has been risk-assessed and accepted for temporary aecommodation a room in one of our houses dedicated to temporary accommodation is allocated. St Martins has 19 beds classified as temporary accommodation. 67 people moved on in a planned way from this service with the majority taking up an independent tenancy with the local authority or a register housing provider. For individuals that are not owed the full housing duty we seek to find alternative appropriate accommod8tion and prevent further instances of homele55ness, 38 people were rehoused in this way. 67 people moved on in a planned way. Somewhere Safe to Stay hub (Ssts) - The Old Readlng Rooms We opened the Ssts hub on Recorder Road in November 2020. 160 people have been moved on in a planned way. I ne number of people using this service has increased in 2021/22 which could be an outcome of the post covid and cost of living crisis. Foundations Project St Martins has been commissioned by the Office of Police and Crime Commissioner for Norfolk to provide intensive. specialist support to repeat offenders leaving pri50n. As part of this offer there are 10 single occupancy flats available that are provided by Broaéland Housing Group which can be offered on a Housing First basis to those with the greatest need. The aim is to engage individuals with a comprehensive support package that will prevent reoffending and further custodial sentence5. The properties have been slow to come online, largely because they have been purchased by the landlord on the open market but soon have all ten properties occupied. The Foundations Project received national recognition.. Homeless Link Excellence Awards 2021 Foundations was commended in the 'Prevention into Action. Category, which we are extremely proud of as a team. 160 people moved on in a planned way. The project received national recognition Page10 Rebuild Rebuild is a new initiative for St Martins. working in partnership with Norfolk Multi Agency Public Protection Arrangements (MAPPA) who work together with a range of partners both statutory and voluntary, to support high risk offenders in the community. St Martins represents housing on the MAPPA Strategic Management Board and put forward a proposal for a housing scheme to support those individuals who are subject to MAPPA risk management controls. The MAPPA Strategic Management Board (SMB) agreed and approved a grant award to enable St Martins to recruit a Coordinator for the post and we provided a two bedroom property for this specific purpose. The project has been very successful and attracting national attention from the MAPPA network for its unique response to a long held issue. The Rebuild Coordinator has supported a total of14 high risk offenders. of which 57% have not reoffer)ded as a re5uIt. The success rate has led to a very quick expansion of the service and tor 2022/23 we will introduce a second support house and a support role with further financial support from the MAPPA SMB. Donation Station 14'high risk, offenders supported. 57% have not reoffended The donation station has now been running for two years. As part of the progression of this service we have recruited 2 retail apprentices (who currently use our services). Also 5 volunteers working at the Donation Station also use our services. This is an excellent way for people to get employment relatea experience. We were able to create a full time post for I person, offering them a role to support the day to day running of the shop. We added an additional Donation Station. this year, within a prominent community space offering a unique purchasing model. People who use the shop can pay what they can afford $0 we are able to support the wider community who are experiencing financial hardship. Customers shop alongside our benef iciaries, including people who are sleeping rough as they come in to collect their free items of clothing, toiletries and much more. Customers are also advised on what their donation provides. including food vouchers for the homeless. This year we have been able to supply 241 clothing vouchers. we also maintain a supply of toiletries and other sundry items to add to the donation. When people shop with us they are also offered the opportunity to make a donation for food vouchers and as a result we have supplied 424 food vouchers. 241 clothing vouchers distributed, 424 food vouchers distributed Page 11 Care and Prevention Services Highwater House Highwater House is registered as a Care Home for 22 adults who have a dual diagnosis (a mental health illness and a history of surjstance abuse). It is a 'wet facility. meaning people can drink alcohol on the premises in a managed environment. The facility is the only dual diagnosis registered care home in Norfolk and as such receives nominated applicants. via Norfolk County Council (Adult Services), from across the county. In 2017 Highwater house successfully won its tender and, with a detailed service specification, now provides a new approach to the care of residents by creating a Psychologically Informed Environment (PIE). The day-to-day running of the home consister)tly takes into account the psychological and emotional needs of each resident including their thinking. emotions, personalities and past experiences. It is an approach to support people out of homelessness and social isolation - in particular those who have experienced complex trauma or are diagnosed with a personality disorder. The PIE model also helps team members to understand where sometimes challenging behaviours come from and to work more creatively and constructively with challenging behaviour. Rather than simply providing care and support to a group of vulnerable adults with complex behavioural issues the PIE approach is focused upon improving the confider)ce and self-esteem of the people we support and enhancing the quality of their lives. All 22 residents at Highwater House have experienced homelessness, or have been so vulnerable because of their poor health that they are unable to look after themselves. This combination of health conditions and the trauma of homelessness significantly affects how the residents respond to wider society and its social conventions. -, he experienced staff team provides support and care with an emphasis on positive relationships. During the reporting period 9 people were referred to Highwater House. There were 6 admissions and 7 departure5 (6 people moved on and I died). The majority of residents were aged 40 to 60 years of age. Highwater House had an unannounced inspection from the Care Quality Commission (CQC) on Ist March 2019 The inspection was to check whether Highwater House was meeting its legal requirements and regulations associated with the Health and Social Care Act 2008, to look at the overall quality of the service and to provide a rating for the service. We were delighted to receive a rating of Outstanding. Highwater house has not been inspected throughout the pandemic, however we have commissioned mock CQC inspections by an external provider to ensure we continue to improve the service delivered. Highwater House has a 5 star rating awarded by Environmental Health prior to the pandemic. There has not been an Environmental Health inspection since 2019. During 2021/22 the contract for Highwater House was extended for a further two years by Norfolk County Council. Webster Court Webster Court provides support and care for people over 50 years old, who are frail and have a mental health illness such as dementia. and possibly alcohol or drug misuse problems. It is a sheltered housing schetne that has 32 tenants all of whom have experienced homelessnes5 or have been vulnerably housed in the recent past. The scheme includes 8 wheelchair accessible apartments. Care and support hours vary from 6 hours per week up to 16 hours per week for people who need higher levels of assistance to maintain their independence. The scheme has staff on site 24 hours a day. In 2021 Webster court changed from offering Assured Short-term Tenancies to providing licenses. This enables the team to provide enhanced levels of support and for health and safety requirements to be monitored more effectively. People living at Webster Court live independently and manage their own licenses Pa9e 72 There are 32 apartments comprising of a kitchen. lounge. bathroom and bedroom. There is a lift, communal laundry. sensory gardens and communal lounge areas where residents car) meet for Social gatherings and events. During the reporting year a number of improvements were made to Webster Court including replacing carpet flooring with vinyl, replacing the boilers with echo friendly boilers and upgrading thermostatic control valves on all radiators The property is leased from Norwich City council. All referrals must be made by a social worker who i4ould have presented and confirmed the placemeriL funding with the Adult County Council funding panel. Webster court was inspected by the Care Quality Commission in January 2020 for the delivery of personnel care. it received an overall rating of 'good'. Webster Court has not been inspocted throughout the pandemic. however we commissioned regular mock CQC inspection by an external agency to ensure the services we deliver continue to develop and improve. The scheme is accredited and registered for end-of-life care with the local Clinical Commissionirig Group and has adopted the National Institute of Clinical Excellence guidelines and their six-step programme for end-of-life care. The contract for Webster Court has been extended for two years by Norfolk County Council. Under l Roof / Learning, Development & Support Programme Under1 Roof is the learning and development hub for St Martins- it offers access to ongolng support and training. We offer this service, via the Learning, Development & Support (LDS) Programme, to vulnerable adults who are homeless or at risk of homelessness. This servlce helps people to develop (or redevelop) the skills that will help them to live independently within the community. During 2021/22 the LDS team implemented 8 new way of delivering LDS programme5 called VALIDATE @. This is a way of enabling all services to follow 'blueprint' that can be tailored not just for the services themselves but will also have the potential to be tailored to the individual people we support. ctivities earning J tnovation evelopment dvocacy herapeutics Many of the LDS Programme activities and courses not only develop skills for the people we support they also encourage self-esteem and confidence. ngagement 20 active volunteers in the LDS programme > The Tenancy Programme asic IT > Yoga 1545 >Art > Gardening Living from the land skills > Photography Community Litter Picking > Crafting > Sewing Story telling sessions giving y hours of their time this year. > Mindfulness > Creative Writing > Boxercise Page 13 Bridges The Community Resource Centre (Bridges). contract with St Martins commencéd on 1st March 2018. The aim of this service is to offer a dynamic but safe environment for people with severe and enduring mental health problems. The service is designed to help individua15 be more socially included. have increased confidence and increased self-awareness through a variety of proactive recovery interventions. We provide a wide variety of social activities, self-care activitie5, and confidence increasing activities. The current contract has recently been renewed and will continue until March 2023. 23 new referrals this year The service has had 23 new referrals in the reporting year. There has been a significant increase in the number of attendances throughout the year with some days the 'footfall' exceeding 35 members. A number of new initiatives and activities have been introduced as well as all Bridges members having the opportunlty to access the LDS Programme. Sessions are held over 3 day5 per week totalling 14 hours. Magdalen Road St Martins leases three adjacent terraced properties from Norwich City Council. After ref urbishment in 2013, 11 self-contained tenancies were created plus office space for visiting team members. 6 tenancies are studio flats with en-suite bathrooms, and 5 tenancies are bed-sits with en-suite bathrooms. The project provides move on opportunities for people who require support to develop a semi-independent. community based lifestyle. 16 individuals were accommodated in the 12 months to March 315t 2022 by this service. Of these 16 individuals 5 had additional support 3 people's support was provided by St Martins, Reablement team and 2 provided by the Norfolk Integrated Housing Community Support Service (NICHSS) service. There were 3 planned moves from the service during 2021/22. During the year 13 individuals were referred to this service, 5 of these were accepted. 2 people had their licence agreements ended one was due to their mental health needs being beyond what the project could offer in support so alternative accommodation was found during a h05Pital Stay. One person's licence agreement was ended due to anti- social behaviour. The remaining referrals were declined dLJe to us not having capacity to accommodate. 11 people supported at Magdalen Road Reablement Service St Martins Reablement Service commenced on 1st March 2018. This service provides community supt)ort to individuals with complex mental health needs that have been assessed by Norfolk Adult Social Care Services to have a care need. following a Care Act Assessment. The individuals that we support fall outside the NIHCSS service. During the year there has been continuous growth in this service. We have a seen a rise in referra15 f rom all our referral sources. these referrals are for people who are at risk of losing their housing and who need support to maintain their homes in order to stop them facing the risk of homelessnes5. The people who require the support from service follow the same trend they have declined service from the NICHSS team or have been c105ed by the NICHSS team. We are currently delivering an average of 170 support hours per week. The team currently support 47 people. 170 hours of dedicated support per week to 47 people Under I's Wing During 2018 St Martins were approached by NHS North Norfolk CCG. NHS Norwich CCG and NHS South Norfolk CCG who commissioned an Interim Night Time Community Hub, (Under I's Wing), using Winter Provision Monies. Under I's Wing aims to provide an interim and timely response to individuals in crisis. The service was continued in commi55ion until 1st November 2021 the service then moved to Norfolk & Waveney MIND REST at Churchman House. The service operated from Under l Roof six evenings a week from 6pm to 11pm with 2 members of the St Martins staff, plus a Band 6 Norfolk and Suffolk Foundation Trust During 2018 St Martins entered into a partnership with Norfolk and Waveney Mind and the national Together charity to deliver mental health support across Norfolk. This is a unique partnership which see staff employed by St Martins, managed by Together delivering 240 care hours per week to people with poor mental health. The people receiving the support live in their own homes,. without the support provided they would be at risk of homele55ness. 240 care hours for people living in their own homes Page 15 Policies & Objectives Catering A full meals service is provided to residents at Highw2ter House from an on-site kitchen. There are no other natering Services although all of St Martins services orovide refreshments and often have a access to donated food. Repairs and Mainlenance St Martins Maintenance team provide a day-to-day repairs service and work to a pre-planned maintenance schedule. They work closely with the Head of Property to ensure that all Health and Safety and compliance requirements are met. Flnance and Corporate Support The Finance and Corporate Support team continue to provide a range of services to the Charity including financial planning. f inancial management, payroll, IT support, data management. human resources. health and safety. business development. tenancy management. external and internal communications, governance support, public relations and fund-raising. Achievements & Performance Golng Concern After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate resources to continbe in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Throughout the reporting period St Martins has worked within all government restrictions rèlated to the Covid pandemic. The Trustees reviewed current working practice5 and took all necessary steps to ensure that government guidelines were followed and that the people we support ar)d our team members were kept safe. These step5 included a review of working shifts, home working where possible. the purchase of large supplie5 of Personal Protective Equipment (PPE) and mobile hand washing stations. A comprehensive plan to deal with Covid 19 was implemented and a six step programme for coming out of covid measures was instigated towards the end of 2021/22. Review of aclivities Trustees take their governance responsibilities very seriously and review all aspects of the Charity on a rolling annual programme thereby scrutinising in detail all activities at least once a year. They are keen to make efficient. economical and effective use of the resources at their disposal and ensure that all performance targets agreed with local authorities commissioning services are met. The Charity demonstrates that it reviews its activities by maintaining its own website, Facebook page. Instagram and Twitter account. It also publishes a newsletter to 811 donors and supporters twice a year and provides a monthly e newsletter to all those who have opted into receiving information under the General Data Protection Regulations (GDPR). During 2020 a new Fundraising database was implemented which ensures we have a comprehensive system for managing donations and GDPR compliance. Team members and the people who use our services regularly undertake promotional activities to raise awareness about the work of St Martins. These include talks to schools. 5iXth forms. local clubs and church and other faith congregations throughout the city and the county. -Page 16. Fundralslng acllvltles and income generation Due to the Covid crisis there was a reduction in the amount of food donated during the harvest period. However, we have been well supported throughout the year by food donations from a wide variety of Souices Churches and Masoii ic lodges. In relation to cash donations and the Charity's pro-active fund-raising activities, special mention, and the Trustees, grateful thanks. must again be made to Mr. Michael Bartlett who once again. in difficult circumstances. organised a number of collections throughout the county, particularly pre-christmas. Thanks must also go to all participating supermarket chains and their managers and staff at Tesco, Sainsbury. Morrisons and the Co-op. The collection raised £24,981. The December 2021 collection in central Norwich was restricted by the Covid pandemic. Through a mixture of cash and cashless donation5 a total amount of £20,614 was collected. During 2021/22 the Charity received £328,606 in donations (including donations via standing orders and via Charities Aid Foundation, but excluding those received from supermarket collections, street collections ar)d legacies). These donations were from individua15, businesses, church congregation5, community groups, trusts, foundations. schools and colleges. St Martins also benefited from five legacies amounting to £213.537. For a local charity this degree of fundraising is a remarkable annual achievement. The Trustees are encouraged by the fact that the Norfolk public are so generou5 towards, and interested in, the issue of homelessness. Without this level of support we would not be able to provide so many services. Fundraising is vital to us as a charity. Every year the funds raised are used directly and wholly to provide services for homeless people. All fundraising donations received during the year have supported our activities and any surplus funds will go towards a new accommodation project. This is part of our Strategic Plan 2022 -2024. In line with The Charities (Protection and Social Investment) Act 2016 section 13 St Martins: Fundraising activity is coordinated and over seen by a member of the Senior Management Team. Fundraising team members are employed by St Martins. No professional fundraisers are contracted by tlie charity (other than paid employees). st Martins abides by all requirements made by the Fundraising Regulator. Christmas Street and Supermarket collections are carried out by volunteers who have regular information from St Martins. Team member5 work alongside volunteers to ensure all Fundraising Regulator requirements are met. o complaints about the Charity's fundraising activities have been made during the reporting year. The Charity has a comprehensive Safeguarding Policy Ichildren and Adults) which is available to all volunteers and fundraisers The Charity has protected vulnerable people and other members of the public from behavlour constituting Unreasonable intrusion on a person's privacy Unreasonably persistent approaches for the purpose of soliciting or otherwise procuring money or other property on behalf of the Charity, or Placing undue pressure on a person to give money or other property. in the course of, or in connection with, such activities by avoiding the use of any fundraising practices that may be considered to give effect to such behaviours. Investment policy and performance Volunleers During the year the Charity had a number of volur)teers donating thelr time and the Trustees ac- knowledge the valuable contribution made by all its volunteer5. This is explained further in rela- tion to the Donation Station, Under l Roof and the street collection on pages 11,13 and 17. It is the policy of Trustees to invest surplus cash in low-risk, interest-bearing accounts managed by financial institutions with ethical policies. Page lT.. FINANCIAL REVIEW Reserves policy The Trustees seek to maintain free reserves in unrestricted fund5 to cover immediate close- down costs. The target sum of reserves held is £825k. The Trustees consider that this level will provide sufficient funds to close down. The level of reserves wa5 determined and documented in detail in the minutes of the Trustee meeting of 30th January 2020. The Trustees seek to maintain reserves at around this level by setting and approving annual budget consistent with the reserves policy and by monitoring financlal performance against budget. For this purpose free reserves are measured by total funds. excluding restricted funds, total fixed assets less Highwater House restricted fund and designated funds. At the time of approving the financial statements for the year ended 31st March 2022 free re- serves on the basis described above amounted to £826k at 315t March 2022. The reserve5 policy will be reviewed and updated during 2022-23. Prlnclpal fundlng A significant proportion of the Charity's income for 2021/22 comprised of revenue grants from various statutory agencies in payment for services provided. This includes Housing Benefit payments and the revenue income received for the long-term care provided at Highwater House for 22 residents and at Webster Court for 32 residents. The remainder of the Charity's income came from care packages provided to individual clients (commissioned by social workers), rent and service charges. donations and investment income. During the year the Charity also received funding to support the Pathways initiative (outreach service) and the Somewhere Safe to Stay hub lemergency and assessment unit). Trustees are very grateful for the financial support they received from all four local authorities in exchange for services provided. Plans for Ihe fulure Trustees wish to use their resources judiciously and, by working with their partners and funders, respond flexibly to the issue of single person homelessne55 in Norwich and Norfolk. During 2021 the trustees agreed a new three year strategic plan for St Martins. Six key ambitions have been established.. Durlng 2022 -2024 we wlll: Prevent homelessness wherever possible Deliver crisis support Deliver sustained support Continue to be an employer of choice Continue to be well managed and eff icient Communicate clearly Key components of the 2022 -2024 Strategic Plan are.. The purchase of a large accommodation project is planned for August 2022. This project will provide 23 new en suite rooms and also provide a new head office for the Charity, This accommodation will provide a greater level of move on accommodation which is a key level of need for the people supported by St Martins. The price to be paid for the property is £3.25m. Funds will also be required to prepare the ground floor for the new head office facility. It is expected that this Page 18 property will be purchased in August 2022 and ready for winter 2022. Funding for a prison 'in reach, post Plans to extend street outreach to 7 days a week (morning and evening) During 2022 the City Ccknncil have gifted land to St Martins in return for nomination rights. Plans are in place to work with Flagship Housing to access Homes England funding and develop 11 one bed room flats. The Trustees have set aside £800k to fund the build of these 11 units. It is expected that this project will complete early 2023. Slatement of Tiustees Responsibilities The Trustees (who are also Directors of St Martins Housing Trust for the purposes of company law) are responsible for preparing their Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company and charity law requires the Trustees to prepare Financial Statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period. In preparing these Financial Statements, the Trustees are required to.. Select suitable accounting policies and then apply them consistently Observe the methods and principles of the current Charity'5 SORP (FRS 102) State whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any mate", ial departures disclosed and explained in the financial statements. Make judgements and estimates that are reasonable and prudent Prepare the Financial Statements on an ongoing basis uD.less it is inappropriate to presume that the charitable company will continue in operation The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Dlsclosure of Informatlon to Auditors Each of the persons who are Trustees at the time when thi5 report is approved has confirmed that: So far as that Trustee is aware. there is no relevant audit information of which the charitable company's auditors are unaware. and That Trustees have taken all the steps that they ought to have been taken as a Trustee in order to be aware of any information needed by the charitable company's auditors in connection with preparing this report, and to establish that the charitable company's auditors are aware of that information. This report was approved by the Trustees on May 315t2022 and signed on their behalf by.. Mr David Hoy (Treasurer of the Board of Trustees) age 19 Independent Auditor's Report to the Members of St Martins Housing Trust Oplnlon We have audited the financial statements of St Martins Housing Trust (the 'charitable company.) for the year ended 31 March 2022 which comprise the Statement of financial activities, the Balance sheet. the Statement of cash flows and notes to the financial statements. including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our oplnion the financial stat•ments: ive a true and fair view of the state of the charitable company's affairs as at 31 March 2022, and of its incoming resources and application of resources. including its income and expenditure. for the year then ended,. ave been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.. and ave been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK. including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relating to golng concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue, Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The other information comprises the information included in the trustees annual report, other than the financial statements and our auditor's report thereon. The trustee5 are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, Pag.e 20 in doing $0, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsis:en=ies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other rnatters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit.. The information given in the trustees. report for the financial year for which the financial statement5 are prepared is consistent with the financial statements,. and The trustees, report been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit. we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion". Adequate accountin9 records have not been kept. or returns adequate for our audit have not been received from branches not visited by us. or The financial statements are not in agreement with the accounting records and returns,. or certain disclosures of directors. remuneration specified by law are not made,. or we have not received all the information and explanations we require for our audit. Responsibilltles of trustees As explained more fully in the trustees, responsibilities statement. the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue a5 a going concern, disclosing, as applicable. matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Auditors. responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Mi55tatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Page 21 Irregularities. including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities. including fraud. The extent to which our procedures are capable of detecting irregularities. including fraud is detailed below.. The extent to which the audlt was considered capable of detectlng irregularities Including fraud. Due to the field in which the charitable company operates, we have identified the following areas as those most likely to have a material impact on the financial statements: health and safety,. employment law,. environmental regulations,. GDPR,. serious incident reporting and compliance with the UK Companies Act and Charitie5 Act. Our approach to identifying and assessing risk of rnaterial misstatement in respect of irregularities, including fraud and non-compliance with laws and rogulations. was as follows.. Enquiries with management about any known or suspected instances of non- compliance with laws and regulations. accidents in the workplace and fraud,. Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations., Challenging assumptions and judgements made by management in their significant accounting estimates. and Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness. Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAS (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance. A further description of our responsibilities is available on the FRC'S website at: https:// www.frc.org.uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the- fi/description-of-the-auditor%E2%80%99s-responsibilities-for. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might State to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body. for our audit work, for this report. or for the opinions we have formed. LC￿￿..J G. Giles Kerkham FCA DChA (Senior statutory auditor) For and on behalf of Larking Gowen LLP, Chartered Accountants, Statutory Auditors. King Street House, 15 Upper King Street, Norwich. NR3 IRB Date.. l Juna 2022 Page.'2 Slatement of Flnancial Activities For the year ended 31s1 March 2022 Unrestricted funds 2022 Restricted funds 2022 Total funds Total funds As restated 2021 2022 Note INCOME FROM: Donations and legacies li'destments Charitable activities TOTAL INCOME NET GAIN ON INVESTMENTS TOTAL INCOME 596.738 11.695 608.433 487657 713 5.721,911 713 6,503,176 5,504 6,138,549 781,265 6,319,362 30.000 792.960 7,112,322 30,000 6,631, 770 40,000 6,349.362 792.960 7,142,322 6,671,770 EXPENDITURE ON: Raising funds Charitable activities TOTAL EXPENDITURE NET INCOME 159,608 5,419.814 159,608 6.243,578 95.782 5,592,986 823,764 5.579,422 823,764 6.403.186 5.688.768 769,940 (30,804) 739,136 983,542 RECONCILIATION OF FUNDS Total funds at l April 2021 as reported Prior year adjustments As restated 7.889,237 935,707 8,824,944 7,841,402 26 154.686 154.686 154,686 8,043.923 935,707 8.979.630 7996,088 TOTAL FUNDS AT 31 MARCH 2022 8.813,863 904.903 9,718.766 8.979,630 All activities relate to continuing operations. The note5 on pages 26 to 35 form part of these financial statements. Page 23 BALANCE SHEET COMPANY REGISTRATION NUMBER: 2390375 As at 31sl March 2022 Total funds Total fjunds As restated 2027 2022 Note FIXED ASSETS Tangible assets Investment property Total Tangible Assets CURRENT ASSETS Debtors Cash at bank and in hand Total Current Assets CREDITORS: amounts falling due within more than one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 13 14 3,979,309 550,000 4,076,477 320,000 4.529.309 4,336,477 15 474,055 5.576,305 400,814 5,609,583 6.050.360 6,070.397 16 (654.903> (7,767.244) 5.395.457 4,849,753 9,924.766 9,185, 630 PROVISIONS 17 (206,000) (206.000) TOTAL ASSETS LESS LIABILITIES CHARITY FUNDS Restricted funds Unrestricted funds TOTAL FUNDS AT 31 MARCH 2022 9,718.766 8,979,630 18 904.903 8,813,863 9,718.766 935,707 8,043,923 8.979,630 The financial statements were approved by the Trustees on 26th May 2022 and signed on their behalf by Mr David Hoy, (Treasurer of the Board of Trustees) Page 24 CASH FLOW STATEMENT For the year ended 31 st March 2022 2022 2021 Note Cash flows from operating activities Net cash provided by operating activities 20 160,739 1,326.795 Cash flows from investing activities: Proceeds from 6,495 the sale of property, plant and equipment Purchase of property, plant and equipment Net cash used In investing activities Change in cash and cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward 149,057 (200,512) (226,374) (194,017) (77317) (33,278) 7,249,478 5,609,583 4,360.705 21 5,576,305 5.609,583 Page 25 ACCOUNTING POLICIES Basls of préparatlon of tlnanclal statsments The financial statements have been prepared in accordance with the Charities SORP (FRS102) - Accountino and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective Ist January 2019), as amended by Update Bulletin 2 (effective January 2019). The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. 1.2 Company status The company is a company limited by guarantee. The members of the company are the Trustees named on page l. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company. 1.3 Fund accountlng General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company ai)d which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Investment income. gains and losses are allocated to the appropriate fund. 1.4 Income All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part. is only considered probable when the amount can be measured reliably and the company has been notified of the executor's irbtention to make a distribution. Where legacie5 have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition haiie not been met. then the legacy is treated as a contingent asset and disc105ed if material. Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that Page 26 economic benefit can be measured reliably. On receipt, clonated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is reco9nised at the time of the donation. Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable. Expèndltur• Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings. Support costs are those costs incurred directly in support of expenditure on the objects of the company and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements. 1.6 Tangible fixéd ass•ts and depreclatlon All assets costing more than £1,000 are capitalised, Tangible fixed assets are stated at cost less depreciation. Depreciation is not charged on freehold land. Depreciation on other tangible fixed assets is provided at rates calculated to write off the cost of those assets, less their estimated residual value, over their expected useful lives on the following bases.. Freehold property 2% reducing balance Short term leasehold property IOQA straight line or over period of lease Notor vehicles 25°A straight line Furniture, fittings and equipment 20-33% straight line 1.7 Investment Propertles Investment property is carried at fair value. No depreciation is provided. Changes in fair value are recognised in the Statement of Financial Activities. 1.8 Interest recelvabl• Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank. Debtors Trade and other debtors are recognised at the settlement amount. Prepayments are Fage 27 valued at the amount prepaid. 1.10 Cash at Bank and In hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.11 Credltors and provlslons Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount. 1.12 Penslons The Charity operates a workplace pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year. 1.13 Terminatlon Payments Termination payments are payable when employment is terminated before the normal retirement date, or whenever an employee accepts voluntary redundancy in exchange for these benefits. The company recognises termination payments when it is demonstrably committed to either (i) terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal or (li) providing termination payments as a result of an offer made to encourage voluntary redundancy. 1.14 Key judgements and sources of estlmation uncertainty Key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying assets and liabilities within the next financial year are as follows: Investment properties as per Note 14 are valued at market values determined by Mills & Knight. The property at 4 & 6 Bracondale and 106 Jubilee Walk have been valued by Mills & Knight by taking into account various market evidence, however ultimately this is a matter of judgement. A general bad debt provision has been made using the average of actual bad debt write-offs in previous years. Key judgements during the reporting period include judgements in relation to clawbacks, creditors for funding and deferred income. 1.15 Flnanclal Instruments The company only has finaiicial assets and flnancial liabilities of a kind that qualify as basic fi nancial instruments. Basic f inancial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 28 1.16 Operating Leases Rentals paid under operat ng leases are charged to the Statement of financial activities on a straight line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the period of the lease. 1.17 Taxation The company is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable cornpany for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Page 29 2. INCOME FROM DONATIONS AND LEGACIES Unrestric+ed funds 2022 Restricted funds 2022 Total funds Total funds 2022 2027 Donations Legacies Total donations & Legacies 383.201 213,537 596.738 71,695 394.896 213,537 608.433 459,580 28,077 487,657 11,695 In 2021. of the total income from donations and legacies, £436,072 was to unrestricted funds and £51,585 was to restricted funds. Unrestricted funds 2021 Restricted funds 2021 Total funds Total fvnds 2021 2020 Donations Legacies Total donatlons & Legacies 407,995 28,077 436,072 51,585 459,580 28,077 487,657 394.229 267683 667.972 51,585 3. INVESTMENT INCOME Unrestricted funds 2022 Restricted funds 2022 Total funds 2022 lotal funds 2021 Bank interest 713 713 5.504 In 2021. of the total investment income, £5,504 was to unrestricted funds and £0 was to restricted funds. Page 3 4. INCOME FROM CHARITABLE ACTIVITIES Unrestricted funds 2022 Restricted funds 2022 Total funds Total funds 2022 2021 Rent & Services Grants L055 on disposal of fixed assets 3.931,995 1,793,107 (3.191) 574,962 206,303 4.506.957 1,999,410 (3,191) 4,075,728 2.068,364 (4.943) 5,721.911 781.265 6,503,176 In 2021, of the total income from charitable activities, £5,261.633 was to unrestricted funds and £876,916 was to restricted funds. 6.138.549 Unrestricted funds 2021 Restricted funds 2021 Total funds Total funds 2021 2020 Rent & Services Grants Profit/(Loss) on disposal of fixed assets 3.555,768 1.710,808 (4.943) 519,360 357,556 4,075,128 2,068,364 (4.943) 3,938,407 7.375,718 175 5.261.633 876.916 6,138,549 5,313,700 5. COSTS OF GENERATING VOLUNTARY INCOME Unrestricted funds 2022 Restricted funds 2022 Total funds Total funds 2022 2021 Legal, professional and other Staff costs 89,434 89.434 44.888 70.174 159,608 70,174 159,608 50,294 95,782 In 2021. of the total costs of generating voluntary income. £95,182 was to unrestricted funds and £0 was to restricted funds. Unrestricted funds 2021 Restricted funds 2021 Total funds Total funds 2021 2020 Legal, professional and other Staff costs 44,888 44,888 33.977 50,294 95,182 50,294 95,182 38, 658 72.575 Page 31 6. DIRECT COSTS Total 2022 Total 2021 Residents welfare Rent and rates Light and heat Laundry. cleaning and catering Maintenance and repairs Unpaid accommodation fees Legal and professional Other Wages and salaries Pension c05t Depreciation 53,149 512,989 153.888 92.315 331.674 96.339 629,203 738,648 84.634 214,585 Ill 28,929 49,704 254.726 3.663,930 181,477 218,089 5,540,870 29.810 707.236 3.273,273 767.256 783.275 4,969,674 7. SUPPORT COSTS Total 2022 Total 2021 Rent and rates Light and heat Laundry. cleaning and catering Legal and professional Maintenance and repairs Residents welfare Other Wages and salaries Pension cost Depreciation 19,900 7,880 79,750 3,145 6,460 38,076 51.778 10,735 22.896 60,550 99,746 413.946 40,653 9,269 687,708 68,431 385,818 33,646 9,393 614,372 8. GOVERNANCE COSTS Unrestricted funds 2022 Restricted funds 2022 Total funds Total funds 2022 2021 Governance Auditors. remuneration 15,000 15,000 8,940 Page 32 9. ANALYSIS OF RESOURCES EXPENDED BY EXPENDITURE TYPE Staff costs Deprecia- tion 2022 Other costs Total funds lotal fvnds 2022 2022 2021 Expenditure on raising funds Expenditure on charitable activities Expenditure on governance 70,174 2,468 86,966 159.608 95.782 4.300,006 227,538 1,701.034 6,228.578 5.584,046 15.000 15.000 8.940 4,370,180 230,006 1,803.000 6,403,186 5,688,168 In 2021, of the total expenditure on charitable activities, £4,755,556 was to unrestricted funds and £932,612 was to restricted funds. I O. ANALYSIS OF EXPENDITURE BY CHARITABLE ACTIVITIES EXCLUDING GOVERNANCE Activities undertaken directly 2022 Support costs Total Total 2022 2022 2027 Expenditure on charitable activities 5,540,870 687,708 6.228.578 5.584.046 I I. NET INCOMING RESOURCES/IRESOURCES EXPENDED) This is stated after charging: Total 2022 Total 2027 Depreciation of tangible fixed assets.. Owned by the charity Auditors, remuneration 15.000 During the year. no Trustees received any remuneration (2021 £ - NIL). During the year, no Trustees received any benefits in kind (2021 £ - NIL). During the year, no Trustees received any reimbursement of expenses (2021 £ - NIL). 230,006 193.303 8,940 Pa9e 33 12. STAFF COSTS 2022 2021 Wages and salaries Social Security costs Other pension costs 3,847,673 296,401 226.105 4,370,179 3.437649 267781 799,458 3,904.288 The average monthly number of employees was: 178 (2021: 164) Four employees received remuneration amounting to greater than £60,000 in this year which fell within the range £ 60,000 to £ 70,000. (2021: 2) The total remuneration for key management personnel for the year totalled £338,753 (2021,. £287,360) 13. TANGIBLE FIXED ASSETS Freehold Land & Buildings Motor vehicles Fixtures and fittings Other fixed assets Total Cost At l April 2021 Additions Disposals Balance as at 31 March 2022 Depreciation Balance at l April 2021 Charges for the year Disposa15 Balance at 31 March 2022 Net book value Balance as at 31 March 2022 Balance as at 31 March 2021 5.242,031 125,717 (4.833) 5.362,915 99.400 33.973 (26,324) 107,049 492.585 40.822 (444) 532,963 35.374 5.869,390 200.512 (31,601) 6.038,301 35,374 1,338,550 179.437 (1.142) 1.516,845 84,897 10,372 (20.329) 74,940 395,790 37,710 (444) 433,056 33,676 474 1,852.913 227.993 (21.915) 2,058,991 34,150 3.846.070 32,109 99,907 1,224 3,979,309 3,903,481 14,503 96,795 1,698 4.016.477 Included in land and buildings is freehold land at cost of £l.000,000 (2021 £1,000,000) which is not depreciated. Page 34 14. INVESTMENT PROPERTY Freehold investment property Valuatlons At ist April 2021 320.000 Additions 200,000 Revaluation5 30.000 At 31st March 2022 550,000 6 Bracondale was inherited via a legacy and the Charity has refurbished and converted the property into two flats and let on the open market. 4 & 6 Bracondale was revalued at a market value of £350.000 by Mills & Knight. The original market value was £320,000 resulting in a revaluation of £30,000. 106 Jubilee Walk was inherited via a legacy and was revalued at a market value of £200,000 by Mills & Knight. 15. DEBTORS 2022 2021 Trade debtors Other debtors Prepayments and accrued income 149,480 273,191 51,384 209.039 78.016 173,759 474,055 400,874 16. CREDITORS Amounts falling due within one year As restated 2021 2022 Trade creditors Other creditors Social Security & other taxes Accruals and deferred income 143.492 169.580 51,854 289,977 654,903 87.230 365,573 67,344 647757 1,161,244 Deferred income at l April 2021 Resources deferred during the year Amounts released from previous years Deferred income at 31 March 2022 542,807 254.965 (542,807) 254.965 Page 35 17. PROVISIONS A prior year adjustment has been included to allow for a provision for dilapidations of 206.000 at the beginning and end of the period. This is for our obligation under our lease agreements to reinstate our leased properties to their original state on expiry of lease. As restated 2021 2022 Provision for dilapidations 206,000 206,000 18. STATEMENT OF FUNDS Brought Forward As restated Incoming Resources Resources Expended Transfers in/out Carried Forward Future Development Fund Total Designated Funds General Funds Total Unrestricted funds HWH Building Under l Roof Pathways Donations BBH Donations Bridges Donations Dibden Road Donations HWH Donations Reablement Donations Lakenfield Building Pathways Original Pathways Additional NIHCSS Coronavirus Wellbeing Project OPCCN Restricted Donations Income Somewhere Safe to Stay Restricted funds Total Funds 3,482.509 694,886 4.177,395 3,482,509 4,561.414 8.043.923 694,886 1694.886) 4,177,395 4,636.468 8,813,863 6,349,362 6,349.362 (5.579,422) (5.579,422) 755.290 85.914 18,240 26.661 3,610 96 1.057 381 3.000 (36,908) (28,674) (27,842) (3.011) 718.382 115.639 (9,567) 54,650 5,810 96 1.057 381 12.173 58,399 35 31,000 2.200 12,000 38,652 75,252 542,980 (2,827) (38,652) (75,252) (542.980) (34) 2,807 2.773 (1,283) 31,982 (41.314) (10.615) 39,934 460 (26.270) 14,124 935,707 8.979,630 792.960 7,142,322 (823,764) (6.403.186) 904.903 9.718,766 Page 56 Previous year Brought Forward As restated Incoming Resources Resources Expended Transfers in/out Carried Forward As restated Future Development Fund Total Designated Funds General Funds Total Unrestricted funds HWH Building Under l Roof Pathways Donations BBH Donations Bridges Donations Dibden Road Donations HWH Donations Reableme,-,t Donations Lakenfield Building Pathways Original Pathways Additional NIHCSS Coronavirus Wellbeing Project OPCCN Restricted Donations Income Somewhere Safe to stay Restricted funds Total Funds 2,451,507 1,031,002 3,482,509 2.4SI,507 4,604,763 7.056,270 1,031,002 (1,031.002) 3,482.509 4,561,414 8,043,923 5,743,209 5,743.209 (4.755,556) (4.755,556) 792,951 102,931 6,376 33,726 2,300 96 1.057 381 (37.661) (20,517) (8,165) (55,508) 755,290 85,914 18,241 26.660 3.610 96 1,057 381 3.000 3,500 20,030 48,442 1,310 3,000 117,762 69.019 501,914 92,244 (117,762) (69.019) (501,914) (89,437) 2.807 17,445 (18,728) (1.283) 53,835 (13.901) 39.934 939,818 7.996.088 928,501 6,671.710 (932,612) (5.688,168) 935,707 8,979,630 Deslgnated Funds:. The Future Development Fund represents funding designated by Trustees for future development. A transfer of £694.886 has been made from unrestricted funds to the Future Development Fund following a decision by the Trustees to designate additional funding for Graphic House and Netherwood Green. Please refer to page 18. Restrlcted Funds:. The Donations Funds relate to general donations for specific areas of the charity, which are subsequently expended. It includes £77,820 for Under One Roof from City Reach for construction of a new porch that has been capitalised and will be used to offset depreciation charges in future years. The Highwater House Building Fund contains all the donations that have been received Page 3 toward the rebuilding of Highwater House and the costs of this rebuild. Restricted funds amounting to £672,000 from Norwich City Council, Norfolk County Council and Norfolk County Council - Drug and Alcohol Team are repayable on a reducing scale over a 15 year period if the Trust ceases to operate for any reason or fails to materially comply with any terms of the grant agreement. The Pathways Fund represents funding received from Norwich City Council awarded to the Pathways Service Consortium for working in partnership between several organisations to support those with complex needs and the prevention of rough sleeping in Norwich. The NIHCSS Fund represents funding received from Norfolk County Council to deliver mental health support to adults across Norfolk, working in partnership with Together for Mental Wellbeing, Norwich and Central Norfolk Mind, West Norfolk Mind and Great Yarmouth and Waveney Mind. SUMMARYOF FUNDS Brought Forward As restated Incoming Resources Resources Expended Transfers in/ out Carried Forward Designated Funds General Funds Unrestricted Funds Restricted Funds Total funds 3,482,509 694,886 4,177.395 4,561,414 8,043.923 6.349,362 6.349,362 (5,579,422) (5,579,422) (694.886) 4,636.468 8.813,863 935,707 792,960 (823,764) 904,903 8,979.630 7,142.322 (6,403.186) 9,718,766 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS Unrestricted funds 2022 Restricted funds 2022 Total funds Total funds As restated 2021 2022 Tangible fixed assets Current assets Creditors due within one year Provisions Total funds 3,810.927 718.382 4,529,309 4,336.477 5,863,839 (654,903) 186,521 6,050,360 (654,903) 6.070,397 0.767,244) (206,000) 8.813,863 (206,000) 9.718,766 C206,OOOJ 8,979.630 904,903 Previous year Unrestricted funds As restated 2021 Restricted fuiids 2021 Total funds Total funds As restated 2020 2021 Tangible fixed assets Current assets Creditors due within one year Provisions Total funds 3.581.187 755.290 4,336,477 4,477,487 5,829,980 (1,161,244) 180,417 6,010,397 (1,161.244) 4,790.954 (1,006,353) (206.000) 8,043,923 (206,000) 8,979,630 (206,000) 7,996,088 935,707 20. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2022 2021 Net income for the year (as per Statement of financial activities) Adjustment for.. Net gain on revaluation investments Net gain on legacy Depreciation charges Loss/(profit) on disposal Increase in debtors Decrease in creditors Net cash provided by operating activities 739,136 983,542 (30.000) (200.000) 227.993 3,191 (73,241) (506,340) 160,739 (40.000) 793.385 4.943 30.035 754,890 1.326.795 21. ANALYSIS OF CASH AND CASH EQUIVALENTS 2022 2021 Cash at bank and in hand Total 5.576,305 5,576.305 5,609.583 5,609,583 Page 39 22. PENSION COMMITMENTS The company operates a personal pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £226,105 (2021- £199,458), 23. OPERATING LEASE COMMITMENTS At 31st March 2022, the toal of the charity's future minimum lease payments under non-cancellable operating leases was as follows: Land and buildings 2022 2027 Accounts payable.. Within l year Between 2 and 5 years After more than 5 years 563.339 1,513.571 2,521,311 550,003 1,522. 953 2.857, 527 Included in "After more than 5 years" are long term leases for 2 Dibden Road. 45 William Kett Close, Webster Court, 5 Recorder Road. 89 Pottergate and 33 Bishopgate. 24. RELATED PARTY TRANSACTIONS There were no related party transactions during the year. 25. CONTROLLING PARTY There is no one controlling party. 26. PRIOR ADJUSTMENTS There were two prior year adjustments as follows: Fees relating to a prior year adjustment of £360,686 have been confirmed as payable. A provision for dilapidations of £206.000 has been included. The net adjustment of £154,686 increases the Unrestricted Funds from £7.889.237 to £8.043,923 and the prior period net result is not affected. Page 40