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 2026.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 2019).
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 charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".
The charity’s objectives are to relieve persons who are in conditions of need or hardship related to negative lifestyle and a range of social and domestic problems and to relieve the distress caused thereby (particularly but not exclusively by the provision of accommodation and a recovery programme for persons who have a desire to change their lifestyle) in Calderdale and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
To advance education, training and employability of persons who are committed to developing their potential to live independently in Calderdale and in such other parts of the United Kingdom or the world as the trustees may from time to time think fit.
Public benefit
In setting our objectives and planning our activities, our activities the trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular for the relief of persons who are in conditions of need or hardship, and the advancement of education.
This year has been one of continued commitment by Alpha House staff and volunteers to deliver a quality service to men with complex needs who wish to leave dysfunctional and negative lifestyles behind them and work towards reaching their potential. This is a long road for many residents but such a worthwhile and rewarding journey to make. Not only do residents acquire the tools they need to lead successful, fruitful and crime-free lives but they also start to achieve their goals, and they use their lived experience as well as their qualifications, individual skills and personalities to help in this process. A large percentage of residents achieve total abstinence from street drugs, alcohol and substitute medication. This encourage newcomers who realise that this achievement may also be within their grasp.
Yvonne Oliver CEO, has put in a great deal of hard work to continually improve the contents of courses. She has achieved accreditation for the courses with the Quality Licence Scheme Skills and Education group. There are now 10 accredited courses running which lead to a certificate of achievement for each participant, detailing the modules taken and level of pass. A further course has been introduced “Workability in Rehabilitation” which leads to a diploma. The courses and groups have a big impact on residents’ understanding of their behaviours and how to cope with emotions and various situations and challenges they face on a day-to-day basis.
This increase in accredited course has led to us employing a Head of Education – Daisy Preece – who has worked previously in the Prison Service. We have also completed the conversion into an additional training room and a 3rd counselling space.
The residents continue to benefit from key working sessions as well as the opportunity for counselling, if required. This year, many residents have progressed into Stage 2 and 3 of the programmes and have started volunteering and going to college. Others have started volunteering within Alpha House. Some have moved into a community property where they continue to receive some support from Alpha House and others have moved into independent living.
Finally, I would like to thank everyone who has made the continuation and growth of Alpha House possible, especially the amazing staff team, volunteers, counsellors, residents and our faithful trustees. Thanks also go to funders and those who make individual financial contributions.
This report is compiled by Fran Nowell, founding trustee, and Hazel Beecham, chair, who has been a trustee since we began.
The net surplus for the year was £216,796, full details are shown on page 6 of the accounts.
The charity's total reserves at 31 March 2026 where £850,936 (2025: £645,549). The trustees aim to maintain sufficient reserves to operate effectively for as long as necessary.
The charity is a private limited company, limited by guarantee registered in England and Wales. It is governed by a memorandum and articles of association. The liability of the members in the event of the company being wound up is limited to the a sum not exceeding £10.
The trustees of the charity are also directors for the purpose of company law and are appointed by the members at the Annual General Meeting.
I report to the trustees on my examination of the financial statements of Alpha House Calderdale (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Alpha House Calderdale is a private company limited by guarantee incorporated in England and Wales. The registered office is 22 Clare Road, Halifax, HX1 2HX.
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" 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)". The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors 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.
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.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The charity's activities fall within the exemptions afforded by the provisions of the Income and Corporation Taxes Act 1988. Accordingly, there is no taxation charge in these accounts.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Grants
Grants are recognised at fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the charity will comply with the conditions attaching to them and the grants will be received.
Grants related to assets are recognised in income on a systematic basis over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income and not deducted from the carrying amount of the asset.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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 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.
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.
During the year, services were provided to the charity by the CEO, Yvonne Oliver. The charge included in the accounts for such services amounts to £30,000 (2025 - £27,037).
The charity has connections to another charity called SWAP (Safe Welcome After Prison).
At 31 March 2026 the amount by SWAP to the charity on a set up loan was £1,000 (2025 - £2,000).
The charity had no material debt during the year.