Charity registration number 1146257
Company registration number 07945758 (England and Wales)
ACCOMMODATION CONCERN
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
ACCOMMODATION CONCERN
CONTENTS
Page
Trustees report
1 - 5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Statement of cash flows
9
Notes to the financial statements
10 - 18
ACCOMMODATION CONCERN
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs C E Smith-Haynes
Mrs B A Prince
Mr G R Perkins
Mr D Roche
(Appointed 19 July 2022)
Ms K M Exall
Ms S L Isaacson
(Appointed 19 July 2022)
Mrs H Aird
(Appointed 19 July 2022)
Charity number
1146257
Company number
07945758
Registered office
1 Meadow Road
Kettering
Northamptonshire
NN16 8TL
Independent examiner
Moore
Oakley House
Headway Business Park
3 Saxon Way West
Corby
Northamptonshire
NN18 9EZ
ACCOMMODATION CONCERN
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2023
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2023.

The financial statements comply with the Charities Act, the Charity's Constitution and Accounting 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 Re-public of Ireland (FRS102) (updated 1 January 2019).

Objectives and activities

Accommodation Concern is registered with the Charity Commission. It's principal objectives are the prevention and relief of poverty, need, hardship and distress in the Borough of Kettering and neighbouring boroughs by:

 

 

Public benefit

The trustees are satisfied that the charity meets the definition of a public benefit entity under FRS102 and acknowledge that the charity complies with Section 4 of the Charities Act 2006 regarding providing a public benefit.

 

They have referred to the guidance in the Charity Commission's general guidance on Public Benefit when reviewing aims and objects and in planning future activities. In particular, the trustees have considered how planned activities will contribute to the aims and objectives they have set. The trustees ensure that these activities are carried out for the public benefit by delivering services that are valued by the people we support and enable those with responsibility in the sector to develop and adopt best practice, thereby promoting a transparent and efficiently managed charity that engenders public confidence and trust.

 

Accommodation Concern met its charitable objectives during the period April 2022 to March 2023 by delivering a diverse range of services to those in poverty, hardship, need and distress in Kettering and neighbouring boroughs through the projects outlined below.

 

ACCOMMODATION CONCERN
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 2 -
Achievements and performance

Accommodation Concern would like to express its thanks to its partners and funders:

 

Projects

 

Advice Plus (funded by the Tudor Trust)

Our Advice Plus funding for an advisor continues to provide a high level of support and advice assisting at least 168 separate service users for a variety of services. Advice was dispensed for domestic violence, abuse, drug and alcohol issues, redundancy, debt, illegal evictions, possession and repossession. This is funded until June 2023. The Advice Centre remains accredited by the Advice Quality Standard (AQS) and is due to be reviewed in October 2023.

 

Lloyds Bank Foundation

We continue to work closely with Lloyds Bank Foundation who have provided an amazing amount of additional support throughout the year. The charity has benefitted through their Enhance programme which includes: coaching, workshops and consultant support to the trustees.

 

Supported Accommodation

The Supported Accommodation project was set up just over eight years ago. The charity has continued to increase its provision; now leasing three, three-bed properties from North Northants Council (formerly Kettering Borough Council, KBC) and another five with private landlords. There is one other due to come on stream in the year 2023/24. All of these provide intensive housing support for single homeless people.

 

The service is overseen by a dedicated Tenancy Service Manager who ensures all the properties are compliant, manages the staff team and assesses all new referrals to the service.

 

Plans are to continue to grow this provision as we look to expand across the North Northamptonshire. We currently have one property in West Northamptonshire and are developing this provision.

 

ACCOMMODATION CONCERN
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 3 -

Rough Sleeper Initiative properties (Funded by NNC through the Department for Levelling Up, Housing, and Communities (DLUHC), formerly the Ministry for Housing, Communities, and Local Government (MHCLG)

We continue to have excellent relationships with the Rough Sleeper Outreach team and work closely to support for those sleeping rough in Kettering.

 

We currently have 6 properties provided by NNC used for our rough sleeper initiative (RSI) Housing First model of accommodation. These flats provided intensive housing support for entrenched rough sleepers who have limited options available to them due to their poor housing history, addictions, debts and lack of engagement with agencies.

 

Food Redistribution project and Food Bank Distribution point activities

We continue to provide a distribution point for the KCU Trussell Trust Food Bank in Kettering for those in need of food support giving out over 652 parcels this year.

 

Advice Centre

Our Advice Service Manager has been key in supporting the service to grow, whilst continuing to oversee the whole service, ensuring all the services are compliant with AQS & FCA standards, and managing the staff team and volunteers.

 

The NHFT contract provides housing, debt and benefit advice to patients of NHFT across North Northamptonshire and recently has expanded to include West Northamptonshire. This has evolved to ensure that there is an advisor present at every Mind Crisis café across the county and has supported over 280 clients this year.

 

We have seen a huge increase in demand for advice services and are working with other local organisations to ensure everyone needing support is able to access it.

 

Desborough Town Council provided funding for us to run a satellite advice service in Desborough on a Thursday afternoon, which has provided a huge asset to the local people. This pilot project assisted the development of the business plan to grow this model of delivery.

 

We received funding from the Police Crime Commissioner, Kettering Town and National Grid to develop our model of delivering advice in satellite outreach venues which has enabled us to reach more people at a time and place more suitable to them and be responsive to their needs.

 

We received around £22,000 funding from the various Household Support fund (HSF) initiatives locally that meant we could partner with Huggg; enabling us to issue grants/vouchers for supermarkets and utilities which have been a necessity whilst people have been struggling with the increased gas & electric costs over the winter months.

Total Outputs

Over the year, the core team supported 2647 service users with a total of 2955 issues. This support was in the form of both face to face and remote advice sessions, visits, video and telephone calls, emails and letters

 

The work was undertaken by the paid staff team working 23,640 hours and the gift of 850 volunteer hours.

 

We submitted 209 charity applications for clients enabling £16,500 of for white goods to be obtained

 

Our Debt centre supported 314 people to have £222,260 worth of debt written off including £197,123 in approved Debt Relief Orders

 

We submitted 626 benefit claims/appeals resulting in £847,376 of benefits being awarded to clients.

 

The combined projects enabled clients to obtain financial gains of £1,191,532 (income and benefits) to which they were entitled.

 

ACCOMMODATION CONCERN
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 4 -
Financial review

This has been a strange year learning to adapt to the ongoing consequences of the pandemic and the cost of living crisis continuing to affect everyone what ever their background or income.

 

The charity's total income increased from £423,846 in 2021/22 to £691,293 in 2022/23 (an increase of 63%).

 

The charity continued to keep expenditure to the minimum, increasing in line with the growth of the charity from £436,375 in 2021/22 to £644,727 in 2022/23.

 

The charity made a deficit of £12,529 in 2021/22 compared to a surplus of £46,566 in 2022/23. The Charity's reserves increased from £68,745 at the beginning of the year to £115,311 at end of the financial year.

 

At present the charity's finances are sufficient and a full review of every project produced a slight surplus budget for the next financial year. The charity has and will continue to focus on its strengths, review ongoing costs and commitments and identify new opportunities as they arise.

Reserves Policy

The charity needs reserves to ensure expenditure commitments can be met as they fall due. The trustees' aim is to retain reserves equal to approximately three months' expenditure.

Risk Management

The trustees have considered the major business and operational risks which the charity faces and confirm that systems have been established so that necessary steps can be taken to lessen these risks. The Chief Executive Officer (CEO), Jo Moore, has reviewed all the Health & Safety and HR processes and appointed Croner to oversee this on behalf of the charity.

 

The office provision remains fit for purpose and meets H&S regulations. Staff continue to work from the office base (or delivery site) and/or home having implemented a hybrid working pattern.

 

The trustees continue to meet regularly and carefully consider the risks of any new projects. The trustees responsible for HR, Finance and Governance continue to support the CEO in the oversight of these areas.

Plans for future periods

The charity plans to consolidate its rapid growth this year, whilst investigating the new opportunities that the implementation of an Integrated Care System brings and we are being requested to consider our role and position in this model of delivery.

 

The priority areas of focus remain to deliver a high quality, accredited Advice Centre offering Housing, Debt & Welfare Benefit Advice alongside the practical opportunities of also delivering high quality supported accommodation and RSI intensive accommodation to those homeless people in need.

Structure, governance and management

Accommodation Concern is a registered charity, regulation no 1146257.

Accommodation Concern is the working name of Accommodation Concern a company limited by guarantee, company no 07945758.

 

Charity registration date - 6 March 2012.

 

The governing document is the Articles of Association incorporated on 10 February 2012.

 

The control of the charity rests with the trustees whose names are shown below.

 

The business of the charity is conducted by the chairperson and the trustees. The trustees meet on a regular basis to administer the affairs of the Charity.

 

ACCOMMODATION CONCERN
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 5 -
Mrs C E Smith-Haynes
Mrs B A Prince
Mr G R Perkins
Mr D Roche
(Appointed 19 July 2022)
Ms K M Exall
Ms S L Isaacson
(Appointed 19 July 2022)
Mrs H Aird
(Appointed 19 July 2022)
Mr C Bantin
(Resigned 20 September 2022)
Mr S Shefford
(Resigned 20 September 2022)
Rev'd J P Staves
(Resigned 20 September 2022)

Recruitment and Appointment of Trustees

The Charity has a policy of recruiting new Trustees to add to the diversity of the current Board to include individuals from business, politics and practice and will be appointing more Trustees at this year's AGM.

 

The trustees report was approved by the Board of Trustees.

Mr D Roche
Trustee
21 September 2023
ACCOMMODATION CONCERN
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF ACCOMMODATION CONCERN
- 6 -

I report to the trustees on my examination of the financial statements of Accommodation Concern (the charity) for the year ended 31 March 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England & Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Oakley House
Headway Business Park
3 Saxon Way West
Corby
Northamptonshire
NN18 9EZ
Dated: 27 September 2023
ACCOMMODATION CONCERN
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2023
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
9,396
-
9,396
9,957
-
9,957
Charitable activities
4
51,801
287,769
339,570
6,904
191,784
198,688
Other trading activities
5
342,327
-
342,327
213,346
-
213,346
Investments
6
-
-
-
1,855
-
1,855
Total income
403,524
287,769
691,293
232,062
191,784
423,846
Expenditure on:
Charitable activities

Expenditure on charitable activities

7
385,879
258,848
644,727
244,904
191,471
436,375
Total charitable expenditure
385,879
258,848
644,727
244,904
191,471
436,375
Transfers between funds
-
-
-
11,396
(11,396)
-
Net income/(expenditure) for the year/
Net movement in funds
17,645
28,921
46,566
(1,446)
(11,083)
(12,529)
Fund balances at 1 April 2022
68,745
-
68,745
70,191
11,083
81,274
Fund balances at 31 March 2023
86,390
28,921
115,311
68,745
-
68,745

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
ACCOMMODATION CONCERN
BALANCE SHEET
AS AT 31 MARCH 2023
31 March 2023
- 8 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
13
3,860
25,840
Cash at bank and in hand
198,358
83,174
202,218
109,014
Creditors: amounts falling due within one year
15
(86,907)
(40,269)
Net current assets
115,311
68,745
Income funds
Restricted funds
16
28,921
-
Unrestricted funds
86,390
68,745
115,311
68,745

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023.

The trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 21 September 2023
Mr D Roche
Trustee
Company registration number 07945758
ACCOMMODATION CONCERN
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2023
- 9 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from/(absorbed by) operations
21
115,243
(14)
Investing activities
Investment income received
-
1,855
Net cash (used in)/generated from investing activities
-
1,855
Net cash used in financing activities
-
-
Net increase in cash and cash equivalents
115,243
1,841
Cash and cash equivalents at beginning of year
83,115
81,274
Cash and cash equivalents at end of year
198,358
83,115
Relating to:
Cash at bank and in hand
198,358
83,174
Bank overdrafts included in creditors payable within one year
-
(59)
198,358
83,115
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
- 10 -
1
Accounting policies
Charity information

Accommodation Concern is a public benefit entity and a private company limited by guarantee, registered in United Kingdom and a registered charity in England and Wales. The address of the registered office is 1 Meadow Road, Kettering, Northamptonshire, NN16 8TL, United Kingdom.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting 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 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Whilst the impact of coronavirus has dissipated to some degree, the legacy of its effect continues to be felt throughout most sectors of the economy. Other matters such as supply chain issues and rising prices, particularly fuel and energy, are impacting across all businesses. Going concern is therefore an important area

that the trustees are keeping under close scrutiny. No immediate concerns in relation to the entity's long term future have been identified, but this area continues to be monitored. The trustees are satisfied that the steps they have taken in the short term are appropriate and effective.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 11 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments 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 to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
1
Accounting policies
(Continued)
- 12 -
1.8
Taxation

As a charity, Accommodation Concern is exempt from tax on income and gains falling within Section 478 of the Corporation Taxes Act 2010, or Section 256 of Taxation of Chargeable Gains Act 1992. No charges have arisen.

1.9
Employee benefits

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

 

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

1.10
Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

1.11

Limited by guarantee

The company is limited by guarantee. Each of the members has agreed to contribute to the assets in the event of a deficiency on winding up of an amount not exceeding £1.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Donations and gifts
9,396
9,957
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 13 -
4
Charitable activities

Charitable Income

Charitable Income

2023
2022
£
£
Grant income
339,570
198,688
Analysis by fund
Unrestricted funds
51,801
6,904
Restricted funds
287,769
191,784
339,570
198,688
5
Other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Income from Tenants - Housing Benefit

333,627
209,315
Income from Tenants - Tenant Contributions
8,700
4,031
342,327
213,346
6
Investments
Total
Unrestricted
funds
2023
2022
£
£

Bank interest

-
1,855
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 14 -
7
Charitable activities

Expenditure on charitable activities

Expenditure on charitable activities

2023
2022
£
£

Unrestricted Funds

397,488
235,590
Share of support costs (see note 8)
245,751
197,857
Share of governance costs (see note 8)
1,488
2,928
644,727
436,375
Analysis by fund
Unrestricted funds
385,879
244,904
Restricted funds
258,848
191,471
644,727
436,375
8
Support costs
Support costs
Governance costs
2023
Support costs
Governance costs
2022
£
£
£
£
£
£
Staff costs
132,163
-
132,163
114,453
-
114,453
Insurance
13,934
-
13,934
6,228
-
6,228
Repairs and renewals
2,861
-
2,861
3,566
-
3,566
General office
1,451
-
1,451
76
-
76

Premises costs

34,703
-
34,703
34,853
-
34,853

Legal and professional

6,140
-
6,140
8,766
8,766

Finance costs

147
-
147
305
-
305

Activity resource costs

22,458
-
22,458
8,522
-
8,522

Advertising & website

4,304
-
4,304
2,410
-
2,410

Communications and IT

16,397
-
16,397
13,568
-
13,568

Cleaning

3,781
-
3,781
2,591
-
2,591

Utilities

6,045
-
6,045
1,793
-
1,793

Travel and subsistence

1,366
-
1,366
726
-
726

Independent examination fee

-
1,488
1,488
-
2,928
2,928
245,751
1,488
247,239
197,857
2,928
200,785
Analysed between
Charitable activities
245,751
1,488
247,239
197,857
2,928
200,785
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 15 -
9
Independent examination fees
2023
2022
£
£
Independent examination of the charity's annual accounts
1,488
2,928
10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
14
9
Employment costs
2023
2022
£
£
Wages and salaries
332,498
247,362
There were no employees whose annual remuneration was more than £60,000.
12
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

13
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
999
7,527
Other debtors
2,062
1,280
Prepayments and accrued income
799
17,033
3,860
25,840
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 16 -
14
Loans and overdrafts
2023
2022
£
£
Bank overdrafts
-
59
Payable within one year
-
59
15
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Bank overdrafts
14
-
59
Trade creditors
9,065
2,561
Other creditors
-
6
Accruals and deferred income
77,842
37,643
86,907
40,269
16
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Incoming resources
Balance at
1 April 2022
Incoming resources
Resources expended
Balance at
31 March 2023
£
£
£
£
£
Lloyds
-
-
32,250
(34,083)
(1,833)
NHFT
-
-
199,867
(172,570)
27,297
Tudor
-
-
30,000
(26,542)
3,458
RSI
-
-
25,653
(25,653)
-
-
-
287,769
(258,848)
28,921
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 17 -
17
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
115,311
-
115,311
68,745
-
68,745
115,311
-
115,311
68,745
-
68,745
18
Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contributions plans was £6,204 (2022 - £4,705)

19
Operating lease commitments

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2023
2022
£
£
Within one year
27,350
-
Between two and five years
323,945
98,554
351,295
98,554
20
Related party transactions

There were no disclosable related party transactions during the year (2022 - £nil).

21
Cash generated from operations
2023
2022
£
£
Surplus/(deficit) for the year
46,566
(12,529)
Adjustments for:
Investment income recognised in statement of financial activities
-
(1,855)
Movements in working capital:
Decrease/(increase) in debtors
21,980
(25,840)
Increase in creditors
46,697
40,210
Cash generated from/(absorbed by) operations
115,243
(14)
ACCOMMODATION CONCERN
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2023
- 18 -
22
Analysis of changes in net funds

The charity had no debt during the year.

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