REGISTERED COMPANY NUMBER: 04790742 (England and Wales)

REGISTERED CHARITY NUMBER: 1102803

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

FOR

GILGAL, BIRMINGHAM

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

7

Independent Examiner's Report

8

Statement of Financial Activities

9

Statement of Financial Position

10

to

11

Statement of Cash Flows

12

Notes to the Statement of Cash Flows

13

Notes to the Financial Statements

14

to

23

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act 2006, present their report with the financial statements of the Charity for the year ended 31 March 2025. The Trustees have adopted the provisions of 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 2022).

Structure, Governance, and Management

Gilgal Birmingham (Gilgal) is a company limited by guarantee and is a registered charity. Established in 1994 under the previous name of Gilgal Project, the current company was established under a Memorandum of Association that outlines the charitable company's objectives and powers. It is governed by its Articles of Association, incorporated on 6th June 2003 and amended on 9th February 2004.

In the event of the company being wound up, members are required to contribute an amount not exceeding £10. Overall governance is the responsibility of a Management Committee, which meets quarterly in addition to regular meetings with the CEO. The Directors of the company are also Charity Trustees under the Articles of Association and are known as members of the Management Committee. Members serve until they resign, retire, or are removed according to the Articles.

OBJECTIVES AND ACTIVITIES

Charitable purpose

Gilgal Birmingham is committed to supporting women and child survivors of abuse by providing safe and secure temporary accommodation in the West Midlands and beyond, as deemed appropriate by our Trustees. Our aim is to create a supportive environment where survivors can rebuild their lives after experiencing abuse. We offer comprehensive support for their well-being, accessing funds and grants, supporting their healing process by providing access to counselling services, and opportunities to develop skills, pursue education, and gain employment, empowering them to achieve independence and a brighter future.

The Trustees of Gilgal, Birmingham affirm that they have acted in full compliance with their legal duties under the Charities Act 2011 and the Charity Commission's public benefit guidance, as outlined in the attached report. The decisions made by the trustees were guided by the requirement to carry out the charity's purposes for the public benefit, particularly focusing on aiding women and children experiencing domestic abuse and coercive behaviour.

In accordance with the guidance provided in the "Public benefit: running a charity (PB2)" and "Public benefit: reporting (PB3)" documents, the trustees ensured that all activities and initiatives were designed to directly benefit these vulnerable groups. This includes making informed decisions that manage the risks of harm, identifying and focusing on the appropriate beneficiaries, and ensuring that any personal benefits were incidental to achieving the charity's objectives.

The Trustees were fully aware of their duty to operate the charity in alignment with its stated purposes and public benefit requirements. They took into account the necessity of providing services that are accessible to those in need, particularly ensuring that people from disadvantaged backgrounds are not excluded from benefiting from the charity's activities.

By adhering to these legal and regulatory requirements, the Trustees have demonstrated their commitment to advancing the charity's mission for the benefit of women and children suffering from domestic abuse, thereby fulfilling their obligations under UK charity law.

Organisational Structure

This financial year, we welcomed in Chair Carly Jones, Vice Chair Sophie Hall, and Treasurer Valarie Danelczyk bringing skills and senior leadership in Charity sector, commissioning, in legislation, governance, policy development, and housing benefit.

The CEO and management team monitor performances and outcomes monthly.

Induction and training of new trustees

All new Trustees are provided with an induction pack and have access to a shared area of key resources through an online platform.Trustees receive an induction session with the Senior Leadership Team. The Chair and Chief Executive discuss specific training needs with all new trustees individually to ensure they feel confident in performing the duties of their role.

Objectives and Activities

The Trustees review the charity's aims, objectives, and activities annually. This report outlines the charity's achievements and the outcomes of its work for the reporting period. The Trustees report the success of each key activity and the benefits provided to women and children fleeing domestic abuse. The review also ensures that the charity's aims, objectives, and activities remain focused on its stated purposes.

Activities and Improvements

Gilgal, Birmingham continued to deliver its core services providing safe refuge accommodation for women and children escaping domestic abuse. Residents received specialist support, advocacy, and counselling to help them rebuild confidence, address trauma, and plan for independent living. Dedicated children's support services offered emotional and practical help, including play therapy, and opportunities for recreation and development.

In addition to maintaining these essential services, Gilgal implemented several developments and improvements to enhance both the refuge environment and the overall quality of support:

- Charity Shop Launch: A new charity shop was opened to generate additional income and increase community engagement. The shop also serves as a hub for raising awareness about domestic abuse and promoting Gilgal's work.

- Rebranding and Communications: Gilgal refreshed its branding and digital presence during the year to strengthen visibility, attract new supporters, and reflect the organisation's evolving identity and values.

- Partnerships and Community Links: Continued collaboration with local agencies, businesses, and voluntary partners, including Selco Builders Warehouse, which donated materials used for refuge improvements through its Community Heroes scheme.

- Expanded Activity Programme: The range of resident and children's activities grew to include art, crafts, exercise, and wellbeing workshops, helping residents to build confidence and prepare for independent living.

- In partnership with Thrive Birmingham, Gilgal launched a therapeutic gardening initiative in October 2024. The project promotes physical and mental wellbeing, teaches new skills, and encourages residents to take pride in their surroundings.

- Provided focused support around accessing education, vocational training, voluntary employment.

- Partnerships and Community Links: Continued collaboration with local agencies, businesses, and voluntary partners - celebrated 30th Anniversary with 180 attendees, including the Lord Mayor and his wife, VWV, Gateley, Birmingham & Solihull Women's Aid, Black Country Women's Aid, Anawim, St Basil's, and Women's Aid, plus staff, board, and ex-residents.

These developments reflect Gilgal's ongoing commitment to providing safe, supportive, and empowering spaces for women and children affected by domestic abuse, while ensuring the organisation remains sustainable.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

During the financial year ending 31st March 2025, we provided accommodation for 50 women and 34 children experiencing domestic abuse. Our 90% occupancy rate reflects the increased average length of stay due to the ongoing housing crisis, which continues to limit move-on options and reduce refuge turnover. As a result, referrals we were unable to accommodate were signposted to community-based support and HUB services to ensure they still received appropriate guidance and safety planning.

Support Services and Activities

In addition to safe accommodation, our refuge provided strength based and trauma-informed holistic support, enabling residents to rebuild their lives and regain independence. Over the year, our team delivered:

215 hours of children's support sessions, including play therapy, educational activities, and emotional wellbeing.

19 women successfully resettled into safe, independent housing, including those supported through dispersed properties.

188 hours of counselling for 28 women.

23 skill development sessions; Gardening, at Thrive and Dolphin Centre, supporting emotional wellbeing and practical skills. Craft sessions including Beauty for Ashes and jewellery-making, promoting creativity and peer connection.

Group therapy sessions (6) focused on emotional recovery, empowerment, and social reconnection.

Floating and Community Support

Our floating support services provided 71 hours of tailored outreach support, assisting women who moved into the community to maintain safety, access benefits, and secure stable housing.

Resident Feedback and Impact

Resident feedback gathered through exit questionnaires, online surveys and resident meetings indicated strong satisfaction with the quality and responsiveness of support. Qualitative feedback consistently highlighted the compassion, professionalism, and positive impact of refuge staff. Feedback gathered through online surveys showed a very high level of satisfaction among refuge residents. All respondents rated both the accommodation and staff support as either Good or Excellent, with 80% selecting "Excellent." Residents praised the staff for being "amazing," "very supportive," and for regularly checking in and offering resources that promote wellbeing and connection.

The mental health and wellbeing support received similar praise, with 60% rating it as "Excellent" and 40% as "Good." Participants described the wellbeing support as "very engaging, helpful and supportive." Suggested improvements included more confidence-building activities, family-inclusive sessions, and group events such as coffee mornings, arts and crafts, or relaxation sessions.

Popular activities included jewellery making, gardening, sports days, and coffee mornings, highlighting the importance of creative and social opportunities in recovery. No residents raised concerns or negative feedback. Overall, the responses demonstrate a consistently positive experience across both refuges, reflecting the compassion, dedication, and professionalism of the staff team.

Outcomes and Wider Impact

Health & Mental Health

During the year, 34 women achieved at least one positive health or wellbeing outcome. Many accessed essential healthcare, with 25 women receiving physical health support and 17 receiving mental health treatment. Improvements in wellbeing were significant - 15 women reported being better able to manage their mental health, 13 developed more positive coping strategies, and 15 experienced a reduction in trauma or anxiety symptoms. A smaller number also reduced self-harm (3 women) or engaged with drug and alcohol services (5 women). These outcomes demonstrate that, alongside safety and housing, the refuge continues to make a real difference in supporting women's overall recovery and emotional wellbeing

Financial Outcomes

During the year, 33 women achieved at least one positive financial outcome, reflecting the vital role of refuge support in improving financial stability and independence. Through tailored advocacy and advice, 27 women gained increased access to benefit entitlements, and 21 women reported being better able to manage their finances. In addition, 18 women improved their ability to manage debt, while 12 women successfully obtained access to public funds, allowing them to secure income and plan for independent living. A smaller number (3 women) accessed material aid such as emergency grants or essential items. These outcomes demonstrate the importance of financial empowerment as part of recovery, helping women rebuild their lives free from economic control and dependency.

Social and Community Outcomes

During the year, 24 women achieved positive social and community outcomes, reflecting improvements in confidence, connection, and social inclusion. 19 women strengthened relationships with friends and family, helping to rebuild vital personal networks after experiences of isolation and abuse. A further 10 women accessed strong and resilient community support networks, while 10 engaged in cultural or leisure activities, such as local events and group sessions that promoted wellbeing and belonging. These outcomes demonstrate the importance of community connection as part of recovery, helping survivors regain confidence, rebuild support systems, and integrate safely into independent life.

EET Outcomes

During the year, 14 women achieved at least one positive education, employment, or training (EET) outcome. Of these, 10 women accessed education or training opportunities, enhancing their skills and confidence for future independence. A further 4 women remained in employment through ongoing support, and 4 began new jobs after leaving the refuge. Additionally, 4 residents engaged in volunteering or work experience, helping them to build employability and community connections. These outcomes reflect the charity's strong commitment to empowering women to rebuild their lives, improve economic stability, and gain greater self-sufficiency through education and employment.

Parental Outcomes

During the year, 19 women achieved positive parenting outcomes, reflecting the refuge's strong focus on supporting mothers and children to rebuild safe and nurturing family lives. 7 survivors successfully enrolled their children in school or nursery, ensuring continuity in education and stability during a period of transition. 16 mothers registered their children with relevant agencies such as health visitors and children's services, while 4 participated in parenting support or workshops designed to strengthen parenting skills and confidence. A further 5 women increased their understanding of the impact of domestic abuse on parenting, and 4 improved relationships with their children. These outcomes demonstrate the effectiveness of holistic, family-centred support in helping mothers re-establish safe routines and positive connections with their children.

Immigration status

During the year, 12 women achieved positive immigration outcomes, reflecting the significant support provided to survivors with insecure immigration status. 4 women made applications under the Destitute Domestic Violence Concession (DDVC), with 3 successfully granted, enabling them to access public funds and rebuild stability. A further 9 women gained clarity about their immigration status, and 8 made positive progress in regularising their situation through legal advocacy and specialist referrals. These outcomes highlight the critical role the refuge plays in addressing complex immigration barriers that can prevent women from achieving safety, independence, and access to essential support.

Short Term Work

The charity also expanded short-term and wellbeing-focused initiatives, including creative workshops and therapeutic interventions, further strengthening emotional resilience and life skills among residents.

During the year, Gilgal received a total of 103 contacts from individuals and agencies. The majority 60% were referrals to the refuge, demonstrating the continued high demand for safe accommodation and support services. A further 17% related to existing clients, reflecting ongoing multi-agency collaboration to ensure consistent and coordinated care. 23% were for awareness raising, donations, information about local services, referrals to local specialist support, searches for refuge space and volunteering enquiries. These figures highlight both the strong reputation of the refuge within local networks and the continued pressure on refuge availability due to sustained levels of need in the community.

Charity Shop Outcomes

8,021 items sold.

13 volunteers including women from refuge completed 517 Volunteer hours since December 2024.

FINANCIAL REVIEW

The total income for this year is £857,005, a significant increase from £728,400 in the previous year, mainly due to increased grant funding for mental health support and extended night staff services. Our surplus for the year ended at £99,791, primarily due to increased occupancy rates and future activities which we fundraised in advance to support our development and growth. The Board agreed to designate the surplus for the charity's social retail start-up, development of a new website, training and employment opportunities for our clients, and achieving quality standards accreditation.

Reserves Policy

The Trustees consider that six months of operating costs should be held in unrestricted reserves. As of 31 March 2025, unrestricted general funds were £454,532 (2024: £405,726). These reserves are necessary to cover unexpected events, unforeseen costs, or income shortfalls and ensure service continuation. The charity provides accommodation for survivors of domestic abuse commissioned by Birmingham City Council, The Board has ensured that reserves are available in case funding is not available in the future.

Thank You

On behalf of everyone at Gilgal, Birmingham, the Board of Trustees extends our heartfelt gratitude to all the incredible volunteers, partners, and supporters who have so generously given their time, skills, and resources to make a lasting difference in the lives of the women and children we serve.

Our charity shop volunteers have worked tirelessly throughout the year, contributing not only to vital fundraising efforts but also helping to strengthen connections within our community. Your commitment and hard work are truly appreciated.

We also wish to acknowledge the volunteers who supported our refuge refurbishment projects, helping to create safe, welcoming, and comfortable spaces for those rebuilding their lives after abuse. Your efforts have transformed our facilities and brought renewed hope to many.

Sincere thanks are also due to our administration volunteer whose dedication ensured that our operations continued to run smoothly and efficiently.

This year, we would also like to extend our gratitude to the Trusts, Grant Funders, and individual donors for their generous support and commitment to keeping our various services running at Gilgal. Your contributions have made a significant difference, directly benefiting our residents, both women and children, throughout this financial year.

We would also like to express our deep appreciation to our partners and collaborators, whose continued support strengthens the impact of our work. A special thank you goes to VWV for their invaluable legal assistance, time, and ongoing support. Your expertise and generosity have played a vital role in helping us advocate for and empower the women we serve.

Finally, we are deeply thankful to the many generous individuals and groups who donated food, goods, and essential items throughout the year. Your kindness has provided not only practical support but also comfort and encouragement to survivors in need.

Staff, volunteers, donors, and partners remain at the heart of Gilgal, Birmingham's mission. It is through their compassion, energy, and generosity that we can continue our vital work and make a positive difference in the lives of our women and children who have experienced domestic abuse.

Conclusion

As a frontline charity, Gilgal remains committed to providing essential services to women and children experiencing domestic abuse. We are focused on expanding and improving our services, strengthening our organisation, and building partnerships within the community.

This report encapsulates our dedication to these goals and reflects our ongoing efforts to adapt and respond to the evolving needs of our community.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

04790742 (England and Wales)

Registered Charity number

1102803

Registered office

196 - 198 Edward Road

Balsall Heath

Birmingham

West Midlands

B12 9LX

Trustees

Mrs E C Barrett

Mrs L Bourne

Mrs S M Duncan

K J Hazel

Mrs Y R John

Mrs C O P Mardenborough

Mrs B D Melhado

Mrs G L P Murphy Punzo Corpo (resigned 10/2/25)

Mrs T R Wilkinson (resigned 25/4/24)

B K Adams (resigned 31/7/24)

Mrs V Danelczyk (appointed 25/9/24) (resigned 13/10/25)

Mrs C Jones, Chair (appointed 25/9/24)

Miss S A Hall (appointed 25/9/24)

Company Secretary

Mrs Y R John

Independent Examiner

John Richard Fullman, FCCA

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

Chief Executive Officer

Mrs E Shepperd

Website address

gilgalbham.org.uk

Approved by order of the board of trustees on 8th December 2025 and signed on its behalf by:

Mrs C Jones, Chair - Trustee

Independent examiner's report to the trustees of Gilgal, Birmingham ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st March 2025.

Responsibilities and basis of report

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

Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts 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 accounts 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 accounts to be reached.

John Richard Fullman, FCCA

The Association of Chartered Certified Accountants

French Ludlam & Co Limited

Mountfield House

661 High Street

Kingswinford

West Midlands

DY6 8AL

8th December 2025

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

19,965

-

19,965

15,443

Charitable activities

6

Accommodation and resident support

102,756

311,549

414,305

384,255

Children's projects

-

45,085

45,085

40,444

Rent

352,329

-

352,329

277,070

Other trading activities

4

11,003

-

11,003

-

Investment income

5

13,857

-

13,857

9,589

Other income

461

-

461

1,599

Total

500,371

356,634

857,005

728,400

EXPENDITURE ON

Raising funds

7

58,733

-

58,733

16,641

Charitable activities

8

Accommodation and resident support

294,285

278,234

572,519

520,160

Support services

98,547

27,415

125,962

103,120

Total

451,565

305,649

757,214

639,921

NET INCOME

48,806

50,985

99,791

88,479

RECONCILIATION OF FUNDS

Total funds brought forward

405,726

3,511

409,237

320,758

TOTAL FUNDS CARRIED FORWARD

454,532

54,496

509,028

409,237

2025

2024

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

15

11,201

-

11,201

11,600

CURRENT ASSETS

Debtors

16

40,948

-

40,948

53,904

Cash at bank and in hand

487,013

54,496

541,509

494,514

527,961

54,496

582,457

548,418

CREDITORS

Amounts falling due within one year

17

(84,630

)

-

(84,630

)

(150,781

)

NET CURRENT ASSETS

443,331

54,496

497,827

397,637

TOTAL ASSETS LESS CURRENT LIABILITIES

454,532

54,496

509,028

409,237

NET ASSETS

454,532

54,496

509,028

409,237

FUNDS

19

Unrestricted funds

454,532

405,726

Restricted funds

54,496

3,511

TOTAL FUNDS

509,028

409,237

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

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

The financial statements were approved by the Board of Trustees and authorised for issue on 8th December 2025 and were signed on its behalf by:

C Jones, Chair - Trustee

Y R John - Trustee

Cash flows from operating activities

Cash generated from operations

1

39,780

90,416

Net cash provided by operating activities

39,780

90,416

Cash flows from investing activities

Purchase of tangible fixed assets

(6,642

)

(7,182

)

Interest received

13,857

9,589

Net cash provided by investing activities

7,215

2,407

Change in cash and cash equivalents in the reporting period

46,995

92,823

Cash and cash equivalents at the beginning of the reporting period

494,514

401,691

Cash and cash equivalents at the end of the reporting period

541,509

494,514

1.	RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2025

2024

£

£

Net income for the reporting period (as per the Statement of Financial Activities)

99,791

88,479

Adjustments for:

Depreciation charges

7,041

7,503

Interest received

(13,857

)

(9,589

)

Decrease/(increase) in debtors

12,956

(39,738

)

(Decrease)/increase in creditors

(66,151

)

43,761

Net cash provided by operations

39,780

90,416

2.	ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.24

Cash flow

At 31.3.25

£

£

£

Net cash

Cash at bank and in hand

494,514

46,995

541,509

494,514

46,995

541,509

Total

494,514

46,995

541,509

1.	CHARITY STATUS

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute to an amount not exceeding £10 towards the assets of the charity in the event of liquidation. Its company number is 04790742.

The charity's registered office is 196-198 Edward Road, Balsall Heath, Birmingham, West Midlands B12 9LX.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The presentational currency used is sterling.

Going concern

The Trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.No amounts are included in the financial statements for services donated by volunteers.

Deferred income

Grants that are subject to performance related conditions received in advance of delivering the goods and services required by the condition, are accounted for as a liability and show in the balance sheet as deferred income.

Deferred income is released to income in the reporting period in which the performance related or other conditions that limit recognition are met.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis.

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and any other short term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Donated goods for resale

The charity receives donated goods for resale in the it's shop.. These goods are recognised at the point of sale as the trustees consider it impractical to recognise such gifts on their receipt due to the large number of small value items received. As such, stocks of unsold donated goods are not valued for balance sheet purposes.

Financial instruments

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the charity after deducting all of its liabilities.

Government grants

Government grants received are credited to the Statement of Financial Activities as the relevant costs are incurred.

3.	DONATIONS AND LEGACIES

2025

2024

£

£

Donations and legacies

19,965

15,443

4.	OTHER TRADING ACTIVITIES

2025

2024

£

£

Shop income from sale of donated goods

11,003

-

5.	INVESTMENT INCOME

2025

2024

£

£

Deposit account interest

13,857

9,589

6.	INCOME FROM CHARITABLE ACTIVITIES

2025

2024

Activity

£

£

Grants

Accommodation and resident support

337,020

222,073

Vulnerable adults and housing and support fund (service level agreements)

Accommodation and resident support

77,285

162,182

Grants

Children's projects

45,085

40,444

Accommodation

Rent

352,329

277,070

811,719

701,769

The activity of the comparative figure for Vulnerable adults and housing support fund of £162,182 has been reclassified to the activity of accommodation and resident support as this more accurately reflects its purpose within the charity.

Grants received, included in the above, are as follows:

2025

2024

£

£

The Henry Smith Charity

-

29,627

Southern Charitable Trust

3,000

-

Garfield Weston Foundation

20,193

-

Albert Gubey

15,000

5,000

Birmingham City Council: Provision For Domestic Abuse

-

8,394

Global's Make Some Noise

-

21,007

Grimmitt Trust

3,000

3,000

29th May 1961

7,500

2,500

National Grid:Community Matters

10,533

2,867

The Robert McAlpine Foundation

20,000

2,500

PCC Victim Fund

-

4,700

Grantham York

7,750

1,250

Orange Trust

2,500

2,500

CBANDHHT

-

1,000

Eveson Trust

7,500

22,500

Children in need

18,306

9,818

EE Lawler

2,000

-

Heart of England

76,942

28,938

Edward & Dorothy

-

2,500

GJW Turner trust

-

2,000

Albert Turner

-

1,750

Rowland Trust

6,000

5,000

Charles Hayward

29,500

13,500

Screwfix foundation

-

5,000

Neighbourly foundation

-

5,000

Morrison Foundation

-

9,500

Carried forward

229,724

189,851

2025

2024

£

£

Brought forward

229,724

189,851

Barratt Homes

-

3,000

National Lottery - Community Grant

26,828

69,667

Masonic Trust

19,279

-

People's Health Trust

7,762

-

George Collins

1,000

-

Kidsout UK

80

-

Toy Trust

2,000

-

William Cadbury Charity

20,000

-

Lady Yuen Peng

5,000

-

Cole Charitable

2,000

-

Albert Hunt

5,250

-

HSBC Residents Fund

7,432

-

Grace Trust

750

-

Baron Davenport

1,000

-

Smallwood trust

9,027

-

Veale Wasbrough Foundation

5,000

-

Resident Grants

14,502

-

356,634

262,518

7.	RAISING FUNDS

Raising donations and legacies

2025

2024

£

£

Costs of raising grant funds

21,415

16,641

Other trading activities

2025

2024

£

£

Staff costs

20,145

-

Sundry running costs - shop

2,646

-

Rent and rates - shop

7,475

-

Heat and light - shop

1,383

-

Repairs and renewals - shop

5,669

-

37,318

-

Aggregate amounts

58,733

16,641