Charity registration number 1045334 (England and Wales)
Company registration number 02814950
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
LEGAL AND ADMINISTRATIVE INFORMATION
Operating Name
New Roots Housing Project
Company number
02814950
Charity number
1045334
Registered office
2 Overend Road
Worksop
Nottinghamshire
S80 1QF
Chair
Stuart West
Management Committee (Directors And Trustees)
J Griffiths
R Hobson
S West (Chair)
J Barton (Treasurer)
P Dickenson
Senior staff
C Scawthon
CEO
I Barley
Business Coordinator
V Baker-Shaw
Registered Service Manager
Auditor
Rogers Spencer
Newstead House
Pelham Road
Nottingham
NG5 1AP
Bankers
Natwest
69 Bridge Street
Worksop
S80 1DJ
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
CONTENTS
Page
Trustees report
1 - 13
Statement of Trustees responsibilities
14
Independent auditor's report
15 - 18
Statement of financial activities
19 - 20
Balance sheet
21
Statement of cash flows
22
Notes to the financial statements
23 - 34
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

Annual Report for the Accounts -Year End 31 March 2025

 

The management committee (who are also directors for the purposes of company law) are please to present their annual report for the financial year ending the 31st of March 2025

 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the New Root's governing document, the Companies Act 2006  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 Republic of Ireland (FRS 102) (effective 1 January 2019)". 

 

This report highlights our achievements, financial performance and strategic initiatives undertaken during the past year. It has been a year of growth, challenges, and significant impact in our mission to:

 

“Deliver specialist support and accommodation to homeless young people with care experience or those at risk of entering the care system 

 

New Roots is a voluntary sector organisation that offers a high standard of accommodation and support to homeless young people with care experience or those at risk of entering the care system in Bassetlaw and the surrounding areas. 

 

The organisation is a company limited by guarantee. It was established as a company in 1993 and registered as a charity in 1995 and since that time has developed a long and impressive track record for delivering high quality, niche services. 

 

New Roots has benefited from effective strategic management that continue to enable the organisation to weather changes in the social, political and economic environment that include challenges and increasing pressure as a result of ever increasing ‘cost of living’ that has led to growing levels of both absolute/relative poverty and a continued reduction in public services; exacerbating the pressures felt by homeless and ‘care experienced’ young people, in particular in relation to poor mental health.  Growing levels of need and expectations of service delivery with increased regulatory obligations.

 

Sound financial management and planning has supported continued development and expansion of both our property portfolio and the range and depth of services and support, we are able to provide young people. We believe, we are the local market leader (the provider of choice) in the provision of accommodation and bespoke support for ‘care experienced’ children and young people.

 

Our Services

New Roots continues to support vulnerable children and young people and young parents (YPP) aged 16–25 across Bassetlaw, one of the most disadvantaged areas in Nottinghamshire by providing safe accommodation with nurturing support than aims to help children, young people and young parents:

 

Over the last year we have worked with and supported 107 children and young people.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Objectives and activities

Our approach is informed by our understanding of trauma and the impact of adverse childhood experiences. We view behaviour as expressions of need and seek to understand what has happened to a child/young person, with clear boundaries that help children and young people to feel safe and support them to understand their responsibilities as growing adults and the expectations of society.

 

Our support is strength based, needs led and person centred. This means we work with each person and explore with them, their experiences, needs, fears, hopes and wishes – building trusted relationships to enable children and young people to feel safe and secure enough to be open and honest. We work together with children and young people to co-produce support plans and manage risk.

 

Some children and young people have been involved in offending behaviour/county lines /child sexual exploitation/domestic abuse etc. and as such are at risk of harm from others. Other children and young people are more of a harm to themselves e.g. with suicide ideation, self-harming and other risk-taking behaviour.

Many children and young people have high levels of mistrust of professionals, with history of abuse and neglect and rejection from parents; excluded and evicted from services. We walk alongside children and young people throughout their journey – using elastic tolerance to work through challenges, demonstrating our care for and commitment to them.

 

Our team:

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

Operating Context

Youth homelessness in the UK continues to rise, driven by a combination of economic pressures, policy changes, and systemic challenges. The latest national data shows that nearly 300,000 people are experiencing the worst forms of homelessness, with over 118,000 young people aged 16–24 affected in 2023–24, a 10% increase on the previous year (Centre Point,2025)

 

The continued increasing cost-of-living, high housing costs, and a shortfall between housing benefit and private rents have made it increasingly difficult for young people to secure and sustain accommodation. Local authorities report that it is now harder than ever to access both social housing and private tenancies for those at risk of homelessness, with many services overstretched and underfunded

 

The introduction of new Ofsted regulations in 2023 has brought significant changes to the supported accommodation sector. All providers for 16- and 17-year-olds must now be registered and are subject to regular inspections, with a focus on safety, quality, and the lived experiences of young people. While these reforms aim to improve standards, they have also increased administrative pressures and highlighted ongoing disparities between regulatory expectations and contractual obligations with local authorities. 

 

Young people facing homelessness are disproportionately affected by adverse childhood experiences (ACEs), including abuse, neglect, family breakdown, and exposure to violence or discrimination. Recent research confirms that the risk of homelessness increases with the number of ACEs a young person has experienced, and that these traumas have a cumulative effect on health, emotional wellbeing, and housing stability. Mental health challenges among homeless youth are at record levels, with high rates of depression, anxiety, self-harm, and suicidal ideation. Many young people are unable to access appropriate support due to restrictive eligibility criteria and high service thresholds. 

 

The demand for all forms of support continues to outstrip supply. The rigidity of contract models and the inability to match young people’s needs to available accommodation have led to persistent gaps between demand and provision. The situation is further complicated by the increasing complexity of needs, including those of care experienced children and young people, young parents, refugees, and young people with disabilities or long-term conditions.

 

In response, New Roots has continued to adapt, developing new accommodation and support options to better meet the needs of children and young people, including specialist services for teenage parents and those requiring bespoke support packages. However, the sector as a whole faces ongoing challenges in workforce recruitment, funding, and compliance, as well as the need to demonstrate impact and respond to evolving regulatory requirements. 

 

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -

Public Benefit Statement

The trustees confirm that they have complied with their duty under section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

 

New Roots exists to offer specialist support and accommodation to homeless young people with care experience or those at risk of entering the care system. Our activities are designed to advance the life chances of these young people by providing safe, supported accommodation, emotional and mental health support, access to education, employment and training, and parenting support. Our services are tailored to meet complex needs, including mental health challenges, housing insecurity, financial hardship, and barriers to education and employment. We work in partnership with local authorities and other agencies to ensure that our beneficiaries receive holistic, person-centred support that empowers them to achieve greater independence and wellbeing.

 

The trustees are satisfied that the activities of New Roots provide clear public benefit by addressing the needs of a vulnerable group, reducing homelessness, improving health and wellbeing, and supporting young people to make positive transitions into adulthood. Our work is underpinned by a trauma-informed, strengths-based approach, and we continually review our services to ensure they deliver meaningful outcomes for our beneficiaries and the wider community.

 

Who used and benefited from our services?

Contractual obligations limit the services we provide to those between the ages of 16 and 25 (and their children) who will benefit from supported accommodation Many of our beneficiaries are care experienced young people, looked after children, children subject to child protection plans, teenage parents, young offenders and those at risk of becoming “looked after” by Nottinghamshire County Council or any other ‘purchasing’ local authority.

 

In the period April 2024 to March 2025, we delivered services to 107 children and young people over the age of 16 and 9 children under 5. (this includes the number of service users on the 1st April 2024 plus the new starters throughout the year). The number of new starters during the period was 33.

 

Allocations continue to be made through the Family Services Supported Accommodation Panel (SAP). Priority continues to be given to young people to whom a statutory duty is owed. The majority of referrals we accommodated were children ‘in care‘, ‘looked after’ or subject to social care intervention. The majority referred, arrived with emotional/mental health issues such as depression, anxiety, histories of self- harm and suicidal ideation.

 

While challenging, we continue to work with partners to ensure wherever possible limited resources and services are targeted to those children and young people in greatest need. We also continue to work flexibly in conjunction with Commissioners and Nottinghamshire County Council Family Services to accommodate emergencies as quickly as possible using the emergency bedspace provision, New Roots has become known as "the most understanding of providers for complex situations", with many sharing their views that demonstrate that we provide an excellent service, the following reflective of the feedback received “Always been impressed with New Roots and their dedication” (Social Care professional).

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -

Achievements and Performance

Key Achievements:

Maintained 47 units of high-quality accommodation, used flexibly to respond to the needs and issues presented by children and young people

 

65 children and young people were accommodated (14 young parents) with 9 children aged under 5, and provided with holistic and person-centred packages of support. An additional 7 children and young people supported through emergency short-term accommodation (EBS) . Of the 39 children and young people who moved on from the service 100% did this in planned way, achieving a positive outcome or one that they desired or needed.

 

Impact

New Roots works with children and young people to address complex needs and challenges, e.g. mental health, accommodation, education, financial hardship, health inequalities, transitioning from ‘child to adult’, stigma, relationships, childhood trauma and safeguarding. Providing a range of interventions that help to support them to build stable and fulfilling lives helping to reduce negative impact on society. “Don’t know where I’d be without New Roots” (Service User).

 

Core Outcomes

Children and young people maintained or made significant progression in the following areas:

90% - Being Enthusiastic About My Life

90% - Life Skills

89% - Managing Money and Bills

90% - Building Personal and Social Support Networks

95% - Alcohol Use

87% - Drug Use

92% - Being Healthy

84% - Emotional Wellbeing

78% - Meaningful Use of Time

78% - Managing my Tenancy

71% - Making Positive Choices

 

Social value is achieved through delivering these successful outcomes for children and young people, not only benefiting individuals, but also their communities and broader society contributing to the following:

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -

Other achievements:

 

Along with only the top 5% of employers in the UK, we maintained Investors in People at Platinum status. Creating a first-class employment environment, introducing new measure to support the health and wellbeing of team members e.g. wellbeing breakfast and activities. Listening to feedback and in response developing the working environment by renovating office spaces.

 

A new operating structure was designed and implemented to improve flexibility and staff wellbeing. Leadership and management models were revised, including supervision structures and training for new managers.

 

New Roots achieved OFSTED registration and maintained continued compliance for supported accommodation for children and young people and young parents.

 

 

New Roots team identified the challenges faced by children moving to New Roots accommodation from residential care, they wanted to make the experience easier and more positive for them, hence the creation of Smooth Moves originally established to strengthen connections between residential homes and supported accommodation, with the aim of improving communication and equipping children and young people for successful transitions. Smooth Move initiative since adopted by Notts County Council and rolled out across providers.

 

Smooth Moves focuses on early identification of moves and personalised transition planning for children and young people moving between residential and supported accommodation. New Roots led the engagement with children and young people ensuring their voices were heard and enabling them to contribute to the development of resources e.g., FAQ documents and videos that involved the creation of avatars to help share their experiences with other children and young.

 

“The New Roots initiative is distinguished by its focus on early intervention, personalisation, and empowering children and young people to shape their own transition experience. It seeks to understand each individual as a whole person, rather than simply a collection of risks, and is committed to continuous improvement and openness” New Roots Manager

 

49 children and young people achieved 151 units of accreditation through Lifewise, a programme that helps children and young people to develop skills that support them to live independently and successful lives as well as providing them with a recognisable entry level qualification. Range of units covered included practical living skills, emotional support and development, healthy relationships and parenting support.

 

A programme funded by the Tudor Trust to support children and young people to develop the skills and confidence to take up apprenticeships, employment and volunteering has become embedded as part of the core work of the organisation due to its success in engaging children and young people, helping them to:

As part of this programme children and young people are working with the construction team in renovating a newly purchased property that will become a new residential home – expanding support available for children and young people between the ages 16 – 17 years.

 

Continue to maintain properties to retain a high standard of accommodation and purchased two new properties to expand support available to children and young people that will be purposely adapted to support the provision of bespoke and flexible support.

 

 

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -

Children and young people are supported to access a wide variety of positive and alternative activities that build confidence, support ‘safe risk taking’ allow children and young people to have fun – to be children, to build positive memories and for young parents to bond and create positive attachments with their children, supporting them to provide the very best start in life

Many of the activities/outings had no or limited costs associated with them, this means that the children and young people could continue to use local parks and areas of natural beauty, heritage and conservation – offering huge therapeutic benefits.

 

New Roots continues to be committed to demonstrating Social Value, we employ local people, buy local and use local contractors/services wherever possible. Purchasing empty and run-down houses, bringing them back into use, preventing anti-social behaviour and vandalism associated with unoccupied properties. improving and regenerating the area.

 

We work with a local independent contractor who invests heavily to fulfil social responsibility by facilitating work placements and potential opportunities for apprenticeships. They allocate specific workers to be mentors for the project who are excellent role models to children and young people. Through this scheme our young people are involved in the refurbishment and property development of their own home or the homes of other young people.

 

New Roots works collaboratively across North Nottinghamshire and in some cases nationally actively supporting and/or participates in a range of interventions and forums that respond to the challenges faced by young people, for example:

 

In addition, partnerships are formed/maintained with local funders such as the Rotary Club who have continued to support New Roots and fund annual achievement awards that help us celebrate children and young people’s progress, in their journey, demonstrating how they are valued by the organisation and the local community.

 

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 8 -

Governance

The board of Trustees have met in full and in smaller working groups over the last year, taking a supportive and active strategic leadership role, particularly to support the management team during the unexpected, prolonged absence of the CEO.

Ongoing work ensures governance arrangements and processes remain fit for purpose and that Trustees have the necessary support/resources to undertake their role. This has included a review of the Trustee Handbook and Trustee Recruitment pack, in preparation for welcoming future Trustees.

 

Key decisions

Key decisions undertaken by Trustees have included:

Financial review

New Roots financial strength has allowed the organisation to overcome challenges and ensure our resources are continued to be used effectively for public benefit.

 

Overall our income reduced from £2.6m to £2.2m. This was largely due to the ‘matching of service user need’ to available properties, leaving properties vacant for longer periods of time. Expenditure costs grew in the year by £183,021,on the previous year due to additional pressures on employment costs, with increases in NI, the minimum wages and maintaining New Roots as a Living Wage employer.

The balance sheet remains strong with net assets amounting to £1.7m with cash reserves held at £471,257. Surplus gains from prior years have enabled property purchases, supporting a strategic portfolio restructure to address market needs and reduce exposure to vacant units.

 

Our key strategic objective for 2025/26 will be to maximise sufficient recourses to weather changes in the economic environment, supporting us to manage increase regulatory pressures, growing employment costs and the necessity to continue to deliver key business objectives of maintaining the quality of the accommodation and expanding our property portfolio to meet increasing demand and changes to service user needs and those of commissioners.

 

Continued investment in service improvements will remain central to our 10-year strategy, ensuring responsible use of charitable funds and sustained success in meeting the needs of children and young people.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -

Reserves Policy

Reserves are defined as unrestricted funds that are freely available to spend on any of the charitable purposes.

Reserves should be held to service an unexpected need for funds, covering unforeseen day-to-day operational costs, a shortfall in income or to fulfil its obligations.

As a company limited by guarantee, reserves are set according to budgeted income. It is intended to mitigate against uncertainty relating to cash flow, to ensure that there are sufficient reserves to cover any financial shortfalls, to react to unexpected situations, to protect the charity's activities if expected income is not received and to retain continuity in relation to expected grant awards. The reserves policy is only acted on when cash flow permits, to meet our objectives.

Free reserves are £497,145 at the year end (2024: £702,082). Trustees will be looking at ways to increase this in the future.

 

Risk Management

 

Trustees and the senior management team regularly explore the risks faced by the charity, using an open approach and a range of mechanisms that enable issues to be identified and highlighted. Trustees accept that risks are an everyday part of charitable activity in the voluntary sector and several of our services, by their nature, present high levels of risk, however we aim to keep these as low as possible.

Everyone at New Roots has a clear role to play in managing risk, guided by clear policy and procedures within a constructive and supportive environment that welcomes concerns

Trustees manage risk through regular review and assessment, which takes place at meetings and Trustee workshops. Information is presented to the Trustees to enable them to safeguard the Charity’s funds and assets. This includes consideration of reputational, environmental, financial, legislative, technological, governance, external and operational impact.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -

By managing risk effectively Trustees ensure that;

 

The Trustees have a risk management strategy which comprises:

 

Key identified organisational risks management strategies implemented over the period of April 2024 – March 2025

 

 

 

 

 

 

 

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -

Plans for Future

New Roots continues to be committed to expanding our impact and reach, working with children and young people to ensure they can address the challenges they face and the needs and aspirations they have to be able to achieve their potential.

 

Our board of Trustees are experienced and highly skilled and have once again provided effective governance throughout this period, in what has been a particularly difficult year for many of our senior management team. As a result of the difficulties, our plans to implement board succession planning has been delayed. This will become a priority in the coming years, commencing with the appointment of new members with relevant backgrounds and capabilities - with the potential of taking on key officer roles when this becomes necessary to ensure strong governance is maintained and future proofed.

 

Maintaining New Roots as a strong and stable organisation will remain a key strategic priority. We will undertake a 10-year visioning future proofing exercise and review and revise our strategic/business and funding plans (2026-2029) to ensure they continue to be relevant and fit for purpose in the short/medium term.

Additional key aims include:

 

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -

Structure, governance and management

The board of Trustees have met in full and in smaller working groups over the last year, taking a supportive and active strategic leadership role, particularly to support the management team during the unexpected, prolonged absence of the CEO.

Ongoing work ensures governance arrangements and processes remain fit for purpose and that Trustees have the necessary support/resources to undertake their role. This has included a review of the Trustee Handbook and Trustee Recruitment pack, in preparation for welcoming future Trustees.

The Management Committee (Directors and Trustees), who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Griffiths
R Hobson
S West (Chair)
J Barton (Treasurer)
P Dickenson

Recruitment and appointment of trustees

The Charity carries out a skills audit of current trustees which identifies knowledge gaps within the board and then actively takes steps to recruit trustees accordingly.

Trustee induction and training

New members of the Board of Trustees will become familiar with the practical work of the charity after reading the Annual Report and will have received a copy of the Memorandum and Articles of Association and the latest financial reports.

 

Additionally, they are invited to attend induction training which covers the following areas:

Arrangements for setting key management personnel remuneration

The salary grade appropriate for each post will be set at the time of recruitment, based on the agreed job description and person specification. Grades will be reviewed by agreement or where there has been a significant variation in the post’s duties and responsibilities. Salary reviews will be based on comparison with roles of similar responsibilities within the voluntary and social care sector network.

Running of the organisation, including delivery of services, finance and human resources remain delegated to the senior management team.

 

As we continue to emerge from the COVID pandemic and head into both political and economic uncertainty the Trustees would like to thank both the Senior Staff and the teams for their leadership, support and commitment for continued success.

Auditor

In accordance with the company's articles, a resolution proposing that Rogers Spencer be reappointed as auditor of the company will be put at a General Meeting.

Conclusion
We would like to extend our heartfelt gratitude to our donors, partners, volunteers, and staff for their unwavering support. Together, we have made a tangible difference in the lives of those we serve. We look forward to another year of progress and continued collaboration. We would particularly like to highlight support from the Rotary Club of Retford and The Percy Law Memorial Fund.
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -

The Trustees report was approved by the Board of Management Committee (Directors And Trustees).

S West (Chair)
Chair
Dated: 11 December 2025
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
STATEMENT OF TRUSTEES RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -

The Management Committee (Directors and Trustees), who are also the directors of Worksop and Retford Housing Project Limited for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Management Committee (Directors and Trustees) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Management Committee (Directors and Trustees) are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

The Management Committee (Directors and Trustees) are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
INDEPENDENT AUDITOR'S REPORT
TO THE MANAGEMENT COMMITTEE (DIRECTORS AND TRUSTEES) OF WORKSOP AND RETFORD HOUSING PROJECT LIMITED
- 15 -

Opinion

We have audited the financial statements of Worksop and Retford Housing Project Limited (the ‘charity’) for the year ended 31 March 2025 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 opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

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's responsibilities for the audit of the financial statements section of our report. We are independent of the charity 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.

Conclusions relating to going 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 charity’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 Management Committee (Directors and 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 annual report other than the financial statements and our auditor's report thereon. The Management Committee (Directors and Trustees) are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, 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 inconsistencies 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.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MANAGEMENT COMMITTEE (DIRECTORS AND TRUSTEES) OF WORKSOP AND RETFORD HOUSING PROJECT LIMITED
- 16 -
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

-

the information given in the financial statements is inconsistent in any material respect with the Trustees report; or

-

sufficient accounting records have not been kept; or

-

the financial statements are not in agreement with the accounting records; or

-

we have not received all the information and explanations we require for our audit.

Responsibilities of Management Committee (Directors and Trustees)

As explained more fully in the statement of Trustees responsibilities, the Management Committee (Directors and Trustees), who are also the directors of the charity for the purpose 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 Management Committee (Directors and 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 Management Committee (Directors and Trustees) are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Management Committee (Directors and Trustees) either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

 

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. Misstatements 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.

 

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.

Our approach to identifying and assessing the risk of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MANAGEMENT COMMITTEE (DIRECTORS AND TRUSTEES) OF WORKSOP AND RETFORD HOUSING PROJECT LIMITED
- 17 -

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MANAGEMENT COMMITTEE (DIRECTORS AND TRUSTEES) OF WORKSOP AND RETFORD HOUSING PROJECT LIMITED
- 18 -

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees 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 charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

11 December 2025
Melvin Bailey FCCA DChA (Senior Statutory Auditor)
Date
for and on behalf of Rogers Spencer
Chartered Accountants
Newstead House
Pelham Road
Nottingham
NG5 1AP

Rogers Spencer is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2025
2025
2025
2024
Notes
£
£
£
£
Income from:
Charitable activities
3
2,202,187
-
2,202,187
2,667,776
Other trading activities
18,878
123
19,001
16,963
Total income
2,221,065
123
2,221,188
2,684,739
Expenditure on:

Raising funds

4
26,225
-
26,225
36,089
Charitable activities
5
2,191,309
47,159
2,238,468
2,045,583
Total resources expended
2,217,534
47,159
2,264,693
2,081,672
Net incoming/(outgoing) resources before transfers
3,531
(47,036)
(43,505)
603,067
Gross transfers between funds
(132)
132
-
-
Net income/(expenditure) for the year/
Net movement in funds
3,399
(46,904)
(43,505)
603,067
Fund balances at 1 April 2024
1,658,865
83,700
1,742,565
1,139,498
Fund balances at 31 March 2025
1,662,264
36,796
1,699,060
1,742,565

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

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.
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
Notes
£
£
£
Income from:
Charitable activities
3
2,594,489
73,287
2,667,776
Other trading activities
16,963
-
16,963
Total income
2,611,452
73,287
2,684,739
Expenditure on:

Raising funds

4
30,589
5,500
36,089
Charitable activities
5
1,999,829
45,754
2,045,583
Total resources expended
2,030,418
51,254
2,081,672
Net incoming/(outgoing) resources before transfers
581,034
22,033
603,067
Net income/(expenditure) for the year/
Net movement in funds
581,034
22,033
603,067
Fund balances at 1 April 2023
1,077,831
61,667
1,139,498
Fund balances at 31 March 2024
1,658,865
83,700
1,742,565

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

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.
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 21 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
1,230,696
1,026,479
Current assets
Debtors
11
474,680
378,933
Cash at bank and in hand
471,257
694,102
945,937
1,073,035
Creditors: amounts falling due within one year
13
(306,905)
(177,383)
Net current assets
639,032
895,652
Total assets less current liabilities
1,869,728
1,922,131
Creditors: amounts falling due after more than one year
14
(170,668)
(179,566)
Net assets
1,699,060
1,742,565
Income funds
Restricted funds
18
36,796
83,700
Unrestricted funds
1,662,264
1,658,865
1,699,060
1,742,565

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 2025, although an audit has been carried out under section 144 of the Charities Act 2011.

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

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 Management Committee (Directors And Trustees) on 11 December 2025
S West (Chair)
Trustee
Company Registration No. 02814950
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
22
75,384
656,372
Investing activities
Purchase of tangible fixed assets
(280,407)
(107,026)
Interest received
6,695
4,299
Net cash used in investing activities
(273,712)
(102,727)
Financing activities
Repayment of bank loans
(8,398)
(7,779)
Interest and financing costs
(16,120)
(16,752)
Net cash used in financing activities
(24,518)
(24,531)
Net (decrease)/increase in cash and cash equivalents
(222,846)
529,114
Cash and cash equivalents at beginning of year
694,102
164,988
Cash and cash equivalents at end of year
471,257
694,102
Relating to:
Cash at bank and in hand
471,257
694,102
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
1
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Management Committee (Directors and 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.

2
Accounting policies
Charity information

Worksop and Retford Housing Project Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 2 Overend Road, Worksop, Nottinghamshire, S80 1QF.

2.1
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

2.2
Going concern

At the time of approving the financial statements, the Management Committee (Directors and Trustees) have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Management Committee (Directors and Trustees) continue to adopt the going concern basis of accounting in preparing the financial statements.

2.3
Charitable funds

Unrestricted funds are available for use at the discretion of the Management Committee (Directors and Trustees) in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors 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.

2.4
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.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 24 -
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.
2.5
Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of the resources.

 

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

 

 

 

2.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided on tangible assets on a straight line basis on cost at rates calculated to write off the costs of each asset over its expected useful life as follows:

Freehold land and buildings
50 years
Plant and equipment
4 years
Fixtures and fittings
4 years
Computers
4 years
Motor vehicles
4 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

2.7
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

2.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
2
Accounting policies
(Continued)
- 25 -
2.9

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

 

3
Charitable activities
2025
2024
£
£

Grants

-
73,287

Rents and Young Persons Supported Accommodation Services income receivable

2,202,187
2,594,489
2,202,187
2,667,776
Analysis by fund
Unrestricted funds
2,202,187
2,594,489
Restricted funds
-
73,287
4

Raising funds

Restricted
Total
funds
2025
2024
2024
2024
£
£
£
£
Fundraising and publicity

Consultancy fees

26,225
30,589
5,500
36,089
26,225
30,589
5,500
36,089
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 26 -
5
Charitable activities
2025
2024
£
£
Staff costs
1,021,489
887,922

Training costs

16,901
15,702

Staff travel costs

18,188
11,464

Insurance

20,895
14,793

Move-on units rents

163,440
138,288

Repairs and renewals

141,095
120,715

Council tax and water rates

20,553
11,661

Light and heat

78,704
65,401

Advertising, printing, postage and stationery

7,502
9,560

Telephone

20,898
31,403

Cleaning

8,795
8,624

Motor expenses

5,821
19

Equipment rental

-
5,022

Bad debts written off

16,181
123,381

Professional fees

42,826
129
Bank charges
513
473
Loan interest
16,120
16,752
Other interest payable
302
-
Activities and projects
10,536
5,566
Sundry expenses
13,596
17,550
Depreciation of fixed assets
76,189
64,048
IT software and consumables
15,137
11,384
Recruitment costs
25,968
21,288
Security costs
26,510
5,544
NCHA fees
408,074
398,389
2,176,233
1,988,295
Share of governance costs (see note 7)
62,235
57,288
2,238,468
2,045,583
Analysis by fund
Unrestricted funds
2,191,309
Restricted funds
47,159
2,238,468
For the year ended 31 March 2024
Unrestricted funds
1,999,829
Restricted funds
45,754
2,045,583
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
6
Management Committee (Directors And Trustees)

None of the Management Committee (Directors and Trustees) (or any persons connected with them) received any remuneration.

 

One member of the Management Committee (Directors and Trustees) received £Nil (2024: £Nil) for the reimbursement of travelling expenses during the year.

7
Governance costs
2025
2024
£
£
Staff costs
43,698
40,901
Audit and accountancy fees
18,537
16,387
62,235
57,288
Governance costs includes payments to the auditors of £6,500 (2024 - £6,000) for audit fees.
8
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 Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
9
Employees
Number of employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
32
32
Employment costs
2025
2024
£
£
Wages and salaries
898,564
825,327
Social security costs
78,882
47,234
Other pension costs
87,741
56,262
1,065,187
928,823
The number of employees whose annual remuneration was £60,000 or more were:
2025
2024
Number
Number
£60,000-£70,000
-
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025
2024
£
£
Aggregate compensation
229,995
217,031
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 29 -
10
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
1,101,391
179,052
83,668
51,532
14,987
1,430,630
Additions
208,243
68,482
172
3,510
-
280,407
At 31 March 2025
1,309,634
247,534
83,840
55,042
14,987
1,711,037
Depreciation and impairment
At 1 April 2024
202,477
103,460
70,742
27,160
312
404,151
Depreciation charged in the year
23,091
34,216
5,942
9,194
3,747
76,190
At 31 March 2025
225,568
137,676
76,684
36,354
4,059
480,341
Carrying amount
At 31 March 2025
1,084,066
109,858
7,156
18,688
10,928
1,230,696
At 31 March 2024
898,914
75,592
12,925
24,373
14,675
1,026,479

 

11
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
461,518
364,218
Prepayments and accrued income
13,162
14,715
474,680
378,933
12
Loans and overdrafts
2025
2024
£
£
Bank loans
179,668
188,066
Payable within one year
9,000
8,500
Payable after one year
170,668
179,566
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Loans and overdrafts
(Continued)
- 30 -

The bank loan, is secured by way of a first legal charge over 2 and 4 Overend Road.

13
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans
12
9,000
8,500
Other taxation and social security
66,506
33,449
Trade creditors
182,627
101,865
Other creditors
17,798
-
Accruals and deferred income
30,974
33,569
306,905
177,383
14
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans
12
170,668
179,566
15
Retirement benefit schemes

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The charge in respect of defined contribution schemes was £87,741 (2024: £56,262).
16
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
General funds
1,658,865
2,221,065
(2,217,534)
(132)
1,662,264
Previous year:
At 1 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
General funds
1,077,831
2,611,452
(2,030,418)
-
1,658,865
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 31 -
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Tangible assets
1,165,119
65,577
1,230,696
Current assets/(liabilities)
667,813
(28,781)
639,032
Long term liabilities
(170,668)
-
(170,668)
1,662,264
36,796
1,699,060
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
956,783
69,696
1,026,479
Current assets/(liabilities)
881,648
14,004
895,652
Long term liabilities
(179,566)
-
(179,566)
1,658,865
83,700
1,742,565
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 32 -
18
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
1 April 2024
Incoming resources
Resources expended
Transfers
Balance at
31 March 2025
£
£
£
£
£
£
£
£
National Lottery Charities Board
6,000
-
(2,554)
3,446
-
(2,597)
-
849
Tudor Trust
37,771
47,300
(21,664)
63,407
-
(37,172)
-
26,235
Homeless Link
17,896
-
(17,896)
-
-
-
-
-
NCC - Ofsted
-
5,500
(5,500)
-
-
-
-
-
William Benevolent Trust
-
2,500
(2,500)
-
-
-
-
-
D Oyly Carte
-
3,000
-
3,000
-
(3,000)
-
-
Rotary Club
-
-
-
-
123
(255)
132
-
Sports England
-
14,987
(1,140)
13,847
-
(4,135)
-
9,712
61,667
73,287
(51,254)
83,700
123
(47,159)
132
36,796
WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18
Restricted funds
(Continued)
- 33 -

The National Lottery - this grant was made to fund the initial purchase of a property on Overend Road, which has been refurbished and is being used both as supported accommodation for single young people and office accommodation. The grant is being written off in line with the depreciation policy.

 

Clothworkers and Help For Homeless - this money was fully utilised in the development and furnishing costs of the flats at 2 and 4 Overand Road. These costs have been capitalised and are being depreciated over the estimated useful life of the assets.

 

Tudor Trust - to fund a worker to offer effective experience for our most complex young people. Having a real workplace environment which equips our young people with meaningful skills and workplace experiences.

 

Homeless Link funds the refurbishment of properties, movement represents depreciation charged.

 

NNC Ofsted - to fund the Ofsted registration fee.

 

William Benevolent - to fund the defibrillator,training and fitting.

 

Sports England - For outdoor gym equipment, staffing time and sports equipment.

WORKSOP AND RETFORD HOUSING PROJECT LIMITED
NEW ROOTS HOUSING PROJECT
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 34 -
19
Operating lease commitments
Lessee

Total future minimum lease payments under non-cancellable other operating leases are as follows:

2025
2024
£
£
Within one year
52,593
52,593
Between two and five years
52,593
105,186
105,186
157,779
20
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

21
Analysis of changes in net funds
At 1 April 2024
Cash flows
At 31 March 2025
£
£
£
Cash at bank and in hand
694,102
(222,845)
471,257
Loans falling due within one year
(8,500)
(500)
(9,000)
Loans falling due after more than one year
(179,566)
8,898
(170,668)
506,036
(214,447)
291,589
22
Cash generated from operations
2025
2024
£
£
(Deficit)/surpus for the year
(43,505)
603,067
Adjustments for:
Interest received
(6,695)
(4,299)
Interest on loan
16,120
16,752
Depreciation and impairment of tangible fixed assets
76,189
64,048
Movements in working capital:
(Increase)/decrease in debtors
(95,747)
81,284
Increase/(decrease) in creditors
129,022
(104,480)
Cash generated from operations
75,384
656,372
2025-03-312024-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2025.2028149502024-04-012025-03-3102814950bus:Director12024-04-012025-03-3102814950bus:Director22024-04-012025-03-3102814950bus:Director32024-04-012025-03-3102814950bus:Director42024-04-012025-03-3102814950bus:Director52024-04-012025-03-31028149502025-03-31028149502024-03-31028149502023-04-012024-03-3102814950bus:FRS1022024-04-012025-03-3102814950bus:Audited2024-04-012025-03-3102814950bus:FullAccounts2024-04-012025-03-31xbrli:purexbrli:sharesiso4217:GBP