Company registration number 04837650 (England and Wales)
Charity registration number 1102988 (England and Wales)
GLOUCESTERSHIRE NIGHTSTOP
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
GLOUCESTERSHIRE NIGHTSTOP
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
P Le Rolland
R Cox
J Roberts
(Appointed 19 May 2025)
B Bhandal
(Appointed 22 September 2025)
Country of incorporation
United Kingdom
04837650
(England and Wales)
Charity registration
England and Wales
1102988
Registered office
13 Ladybellegate Street
Gloucester
GL1 2HN
Independent examiner
Nicholas Bishop FCCA ACA
Unit 3 Ambrose House
Meteor Court
Barnett Way
Barnwood
Gloucester
GL4 3GG
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
GLOUCESTERSHIRE NIGHTSTOP
CONTENTS
Page
Chair's Statement
1
Trustees' report
2 - 6
Statement of trustees' responsibilities
7
Independent examiner's report
8
Statement of financial activities
9
Balance sheet
10
Notes to the financial statements
11 - 18
GLOUCESTERSHIRE NIGHTSTOP
CHAIR'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2026
- 1 -

This year has been one of a continued high standard of service delivery whilst undertaking an exploration and determination of our next Strategy (2026-2030). We have also expanded and formalised how and why we work with other organisations, people and bodies to keep enhancing and strengthening our ability to reduce young people’s homelessness in Gloucestershire.

 

Gloucestershire Nightstop is clear that to meet our vision of ending homelessness for young people in Gloucestershire we need to work in full partnership and structured collaboration with a range of organisations and groups. 2025/26 was the year that we started a significant piece of work with three other charities, funded by Lloyds Bank Foundation. We set up a Partnership Committee that is our formal and structured approach to partnerships and collaborations that we see as crucial to create more and better social value.

 

This report shows that the demands on our organisation have continued to increase, not so much in numbers of young people but the complexity of needs for every individual has risen significantly. It is thanks to our incredible employees, volunteers and trustees that many young people have been helped and supported. There has been significant work undertaken to increase our number of volunteers and the high quality and good standard of support for volunteers has been recognised nationally. Working with Nightstop UK ongoing efforts to have “longstop” volunteers available and trained is something that will continue into the next year. This shift in approach addresses the reality of finding suitable and stable accommodation and support for young people takes ever more time and effort by the team, a picture that is replicated nationally sadly.

 

Ongoing DePaul accreditation was confirmed during the year following a very successful biannual quality review. The Board and Chief Executive Officer (CEO) have worked closely together throughout, I thank all past, present and new trustees for their hard work and commitment. The CEO’s leadership has contributed significantly to our successfully putting an end to the end of year deficit! A goal we set last year which has been achieved in a quite difficult national environment and one which we hope to achieve again in 2026 - 2027.

The grants and funding we have received during this year have been essential to our work and our developments; we are extremely grateful to the bodies and individuals who have supported us financially. Our new Strategy is ambitious and is focused on four future priorities: strengthening partnerships, developing a range of prevention services across Gloucestershire, more volunteers and of course securing sustainable funding.

 

GNS and young people in Gloucestershire will continue to need everyone’s support.

Chair
Date: 28 September 2026
GLOUCESTERSHIRE NIGHTSTOP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -

The trustees present their annual report and financial statements for the year ended 31 March 2026.

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 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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The Objects for which the Charity is established are within the County of Gloucestershire and its environs ("The Area of Benefit"):

• to promote all or any charitable purposes for the benefit of homeless young people within the area of benefit and in particular the provision of emergency accommodation in the homes of volunteers;

• by education, training and otherwise to advance the awareness of members of the public into the experience and needs of young homeless people.

 

The charity is registered under the Charities Act 1960. On 18 July 2003 the company assumed the assets and liabilities of its predecessor body, Gloucester, Forest and Stroud Nightstop (a registered charity), and is affiliated to Depaul Nightstop UK.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of our work in the previous twelve months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remain focused on our stated purposes.

 

Each year we produce and approve a service delivery plan for the next 12 months supported by a comprehensive financial budget.

 

We have referred to the guidance contained in the charity commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities.

Achievements and performance
Significant activities and achievements against objectives

For more than 20 years Gloucestershire Nightstop has championed bespoke housing and support models to help young people aged 16-25 years in Gloucestershire avoid, resolve and move on from homelessness. During 2025/26 we continued to develop our services in line with our strategic commitment to prevention, early intervention and partnership working, whilst responding to increasing complexity in the needs of young people accessing support.

Delivering Safe Accommodation and Support

During the year we received 146 service enquiries and 67 referrals for emergency accommodation. Twenty-two young people accessed Nightstop emergency placements, receiving a total of 252 safe nights of accommodation. Twelve young people achieved positive move-on outcomes, with one remaining in placement at year end. The other ten young people found their own alternatives, usually among acquaintances, friends, family or partners.

In addition, thirty-three young people (who were homeless or at risk of becoming homeless) also engaged with our wider advice, support and Daystop services. Our Daystop service continued to develop as a key part of our wraparound offer, providing a safe daytime environment where young people can access practical support, wellbeing activities, advice and guidance. Throughout the year 16 new referrals were received to Daystop with other young people already registered continuing to access as required - an average of more than 5 different young people supported each month. The level and type of support needs vary greatly from somewhere safe and warm to actively safeguarding young people from harming themselves.

GLOUCESTERSHIRE NIGHTSTOP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -

As part of a project into a model of prevention funded by Tewkesbury Borough Housing, Gloucestershire Nightstop received 17 family mediation enquiries, supporting our shared commitment to preventing homelessness before young people reach crisis point. While the number of formal mediation cases was lower than initially anticipated, the project generated valuable learning about the importance of early intervention, community outreach and relationship-building. It demonstrated that effective prevention often begins long before formal mediation, through advice, family support and practical guidance that helps stabilise situations before they escalate.

This learning has strengthened our ambition to develop a broader prevention offer across Gloucestershire. We hope that, building on the success and evidence from the pilot, other housing authorities and partners will invest in and adopt similar prevention-focused approaches during 2026–27, helping more young people remain safely connected to their families and communities while reducing demand on crisis homelessness services.

The pilot demonstrated the value of community outreach, trusted partnerships and family support in helping young people remain safely at home where appropriate. The learning has informed our GNS approach to prevention and provides a strong foundation for expanding this model across Gloucestershire. We hope this evidence encourages other housing partners to invest in similar prevention services during 2026–27.

With suitable accommodation becoming increasingly difficult to source, homelessness prevention is more important than ever. Through Juliet's Purse, £4,757 was distributed to young people experiencing or at risk of homelessness, providing timely financial support to overcome barriers to securing or sustaining accommodation, such as deposits, travel, essential household items and emergency costs. Whether covering essential costs that enabled a tenancy to begin or preventing an existing placement from breaking down, these grants helped keep young people safely housed at a time when housing options were and are extremely limited.

Ninety-one Stagecoach travel vouchers were issued during the year, helping young people access safe accommodation, employment, education and essential support services across Gloucestershire. We are extremely grateful to Stagecoach for their continued support, which has been in place since 2023. Alongside providing travel vouchers, they have championed our work through bus advertising, T-shirt sponsorship, and active involvement with GNS. We look forward to building on this valued partnership with our new Stagecoach contact during 2026–27, enabling us to continue improving opportunities and outcomes for the young people we support.

 

Quality and Service Development

 

During 2025/26, Gloucestershire Nightstop underwent its regular biennial Quality Assurance review by Nightstop UK. The positive outcome confirmed that our services continue to meet nationally recognised quality standards, providing independent assurance to young people, families, commissioners, funders and referral agencies that our safeguarding, governance, volunteer management and service delivery are robust, effective and subject to external scrutiny. In recognition of this achievement, Gloucestershire Nightstop was invited to lead two workshops at the National Nightstop Conference on volunteer recruitment, retention and support, sharing examples of effective practice developed locally. This recognition reflects our commitment not only to maintaining high standards but also to contributing to learning and improvement across the wider Nightstop network.

 

Nightstop UK also introduced its first national Practice Impact Awards during the year. Gloucestershire Nightstop staff were honoured to receive awards for both Leadership in Practice and Innovation in Practice, recognising the dedication of staff, trustees and volunteers in developing effective responses to youth homelessness.

 

Organisational Development

 

During 2025/26, Gloucestershire Nightstop undertook an internal organisational review to ensure the charity remains fit for purpose in delivering its new strategic priorities and responding to increasing demand. Our staffing structure was reshaped to strengthen organisational capacity, improve efficiency and ensure we have the skills needed to support future growth, partnership working and service development. Alongside this, we introduced a new job evaluation and grading framework, supported by an independent specialist, creating a fair, transparent and externally benchmarked pay structure for all roles. These changes strengthen our resilience as an organisation, support staff development and succession planning, and provide assurance to funders, commissioners and partners that we are investing in a sustainable workforce capable of delivering high-quality services into the future.

 

GLOUCESTERSHIRE NIGHTSTOP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 4 -

Volunteers and Community Support

 

Volunteers remain central to Gloucestershire Nightstop's success. During the year 17 volunteer host households actively supported young people, and five new host applications were successfully onboarded. Volunteer feedback continued to demonstrate high levels of satisfaction with the support provided by staff, with hosts consistently reporting strong communication, responsiveness and positive working relationships.

 

Volunteer driver numbers at the start of 25/26 were only 5. So, we carried out a driver campaign with posters being shown in Stagecoach buses throughout the county. We also updated our Driver leaflets and discussed these with potential volunteers as part of a wider volunteer recruitment strategy change. By the second half of the year, we had 7 new driver applications. 2 drivers left and at the start of 26/27 we successfully onboarded 3 of 7 new applicants. There are 2 applicants who have previously been hosts that would like to come back to GNS as drivers.

 

The challenge with using drivers is that we are a rural county and often our hosts are in remote areas. Having limited numbers of drivers means that if a host in the Forest of Dean is available the driver may be located at the far end of Stroud, a round trip from home to GNS to hosts could be over 2 hours. Not every driver is keen on doing these kinds of long journeys in the evening. There are these and other logistical problems that result in staff having to carry out the journey.

 

A strategy that has worked well is where volunteer hosts who do live remotely are also onboarded to drive. They aren't generally volunteering for specific driving roles but are able to pick up the young person staying with them so that the young person doesn't require a driver for every safe night. These hours will be recorded as volunteer driver hours from 26/27.

 

The organisation continued to strengthen community engagement across Gloucestershire through presentations, local events, partnership meetings and awareness-raising activities. Particular progress was made in Tewkesbury through the project mentioned above, where engagement with more than 38 organisations and networks contributed to increased numbers of direct referrals into the GNS service.

 

Outcomes for Young People

 

Feedback collected from young people demonstrates the positive impact of our services. All respondents reported feeling welcomed and included, with all also reporting reduced levels of fear and increased feelings of peace after engaging with Gloucestershire Nightstop. Young people described feeling more optimistic about their future and more confident in understanding their housing and support options.

 

Throughout the year, case studies highlighted the vital role Gloucestershire Nightstop plays in preventing rough sleeping, maintaining engagement with education, employment and support services, and providing stability during periods of significant personal crisis. Increasingly, the young people we support present with multiple and often complex needs, including poor mental health, family breakdown, financial hardship, trauma, social isolation, and barriers to accessing suitable housing. These interconnected challenges require flexible, person-centred support and close partnership working. Despite this increasing complexity, we continue to help young people secure safe accommodation, sustain education and employment opportunities, build resilience and access the specialist services they need to move forward positively.

 

Equity, Diversity and Inclusion

 

During 2025/26 Gloucestershire Nightstop strengthened its commitment to Equity, Diversity and Inclusion through enhanced reporting and monitoring arrangements. There is enhanced Board reporting that now includes detailed demographic information covering age, NEET status, gender identity, care experience, sexual orientation, ethnicity, religion, disability, preferred language and asylum status. This information will help ensure services continue to meet the needs of diverse groups of young people experiencing homelessness across Gloucestershire.

 

GLOUCESTERSHIRE NIGHTSTOP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -

Partnership and Strategic Development

 

Collaboration and partnerships continued to be a major focus throughout the year. Gloucestershire Nightstop with three partner charities: CHISPA, Cirencester Housing for Young People and Cheltenham Housing Aid Centre successfully secured two-year funding to support partnership development from Lloyds Bank Foundation. The aim is to develop a Live and Work Prototype: now known as “Live.Work.Grow”. The first year of the project (November 2025 onwards) is to engage with all the bodies and organisations across Gloucestershire that have a role in supporting people to have safe homes with work and/or training opportunities. The aim of the second year is to have at least one occupied Live.Work.Grow project in place. The four charities have worked effectively together and have the vital equal contribution and voices of young people to “keep it real”.

 

In order to oversee this programme and to strengthen all collaborative approaches to youth homelessness across the county GNS established a Partnership Committee. Three meetings were held in 24-25 and a Gloucestershire-wide event planned for May 2026. The four Lloyds Partners in this programme have complementary values and approaches as well as expertise in their particular area, bringing commitment and passion to addressing and preventing homelessness.

 

GNS also contributed to national Nightstop service reviews, particularly around responding to increasing levels of need and the future development of host-based accommodation models.

Work commenced on the organisation's new Strategic Plan 2026-2030, which will focus even more on prevention, early intervention and partnership working as key mechanisms for reducing youth homelessness across Gloucestershire. The Strategic Plan will be distributed far and wide across Gloucestershire early in 2026-2027.

The Trustees remain enormously grateful to our staff team, volunteers and partners whose commitment and dedication continue to make these achievements possible. Together we are building stronger pathways out of homelessness and creating brighter futures for young people across Gloucestershire.

 

During the year, we have broadened our approach in terms of influencing policy and practice across Gloucestershire; in concert with the work described here GNS is expanding our work from primarily an emergency accommodation charity to a county-wide youth homelessness organisation.

 

The four distinct strands are:

•    emergency accommodation

•    advice and support

•    prevention and mediation

•    collaboration and systems change

 

This transition will continue in 2026-2027 in order to make and embed a significant reduction in youth homelessness in Gloucestershire and will only be possible through sustainable funding, strengthened partnerships and increased volunteer capacity.

 

We are incredibly grateful to our funders, whose generosity enables Gloucestershire Nightstop to provide vital accommodation, advice, prevention and support services to young people across the county. During 2025/26 we would particularly like to thank:

•    The National Lottery Community Fund

•    Lloyds Bank Foundation for England and Wales

•    Tewkesbury Borough Council

•    Gloucester City Council

•    Stroud District Council

•    Cheltenham Borough Council

•    Gloucestershire Community Foundation

•    Fine & Country Foundation

•    The Sorven Foundation

•    Barnwood Trust

•    Garfield Weston Foundation

•    KFC Foundation

We would also like to acknowledge our supporters and corporate Partners who make a significant contribution through fundraising, regular donations, travel vouchers, sponsorship, advertising and Board involvement, alongside local businesses, community groups and individuals that supported our fundraising during the year.

GLOUCESTERSHIRE NIGHTSTOP
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
Financial review

During the year ended 31 March 2026, the charity generated total income of £286,988 (2025: £240,146), comprising £120,807 of unrestricted income and £166,181 in restricted grant funding. Total expenditure for the year was £293,600 (2025: £253,630).

 

Through careful financial management, strengthened financial reporting and organisational restructuring, the net deficit for the year was reduced by more than half to £6,612 (2025: deficit of £13,484). Total fund balances at 31 March 2026 stood at £96,441 (2025: £103,053), comprising £56,718 in unrestricted funds and £39,723 in restricted funds. The trustees remain focused on maintaining financial sustainability and securing sustainable funding whilst continuing to respond to increasing demand and complexity of need among the young people supported by the charity.

Structure, governance and management

The organisational restructure has been beneficial; the number of staff has stayed the same as previous years but re- thought to meet the theory of change and the changing needs of the young people.

 

During the year the Board reviewed the existing Memorandum of Association and the Articles. Following the Charity Commission and Companies House guidance and requirements, the Objects and Articles were revised and updated. The only change to the Objects was to change “Gloucester” to “Gloucestershire”. The changes were considered and agreed by the Charity Commission and Companies House by early 2025. Our commitment to a Gloucestershire-wide service remains and will be a key part of the developments and partnerships over the next year.

The governance review enabled all polices and processes to be considered and updated. The Board developed and monitored bi-monthly a Strategic risk register; the Operational risk register is scrutinised on a regular basis and checks made to see that the two align. During the year DePaul monitored our progress against the previous year’s review and did a review of our small Longstop provision. Both were successful and the development of Longstop provision will be a key activity during 25/26.

 

The 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:

Z Arnold
(Resigned 21 March 2026)
P Le Rolland
R Cox
K Coventry
(Resigned 25 September 2025)
J Roberts
(Appointed 19 May 2025)
B Bhandal
(Appointed 22 September 2025)
C Lucas-Mouat
(Resigned 31 March 2026)

The trustees' report was approved by the Board of Trustees.

P Le Rolland
Trustee
28 September 2026
GLOUCESTERSHIRE NIGHTSTOP
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2026
- 7 -

The trustees, who are also the directors of Gloucestershire Nightstop 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 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 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 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.

GLOUCESTERSHIRE NIGHTSTOP
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GLOUCESTERSHIRE NIGHTSTOP
- 8 -

I report to the trustees on my examination of the financial statements of Gloucestershire Nightstop (the charity) for the year ended 31 March 2026.

Responsibilities and basis of report

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

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.

Independent examiner's statement

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 the Institue 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:

1

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

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 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

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their 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.

Nicholas Bishop FCCA ACA
Unit 3 Ambrose House
Meteor Court
Barnett Way
Barnwood
Gloucester
GL4 3GG
28 September 2026
GLOUCESTERSHIRE NIGHTSTOP
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2026
- 9 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
118,624
166,181
284,805
108,320
128,188
236,508
Investments
4
2,183
-
2,183
3,638
-
3,638
Total income
120,807
166,181
286,988
111,958
128,188
240,146
Expenditure on:
Charitable activities
5
118,038
148,090
266,128
104,463
113,080
217,543
Other expenditure
8
18,083
9,389
27,472
13,237
22,850
36,087
Total expenditure
136,121
157,479
293,600
117,700
135,930
253,630
Net income/(expenditure)
(15,314)
8,702
(6,612)
(5,742)
(7,742)
(13,484)
Transfers between funds
(2,227)
2,227
-
-
-
-
Net movement in funds
(17,541)
10,929
(6,612)
(5,742)
(7,742)
(13,484)
Reconciliation of funds:
Fund balances at 1 April 2025
74,259
28,794
103,053
80,001
36,536
116,537
Fund balances at 31 March 2026
56,718
39,723
96,441
74,259
28,794
103,053

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

GLOUCESTERSHIRE NIGHTSTOP
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 10 -
2026
2025
Notes
£
£
£
£
Current assets
Debtors
9
4,670
11,404
Cash at bank and in hand
114,110
102,754
118,780
114,158
Creditors: amounts falling due within one year
10
(22,339)
(11,105)
Net current assets
96,441
103,053
The funds of the charity
Restricted income funds
12
39,723
28,794
Unrestricted funds
56,718
74,259
96,441
103,053

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 2026.

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.

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

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

The financial statements were approved by the trustees on 28 September 2026
P Le Rolland
Trustee
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 11 -
1
Accounting policies
Charity information

Gloucestershire Nightstop is a private company limited by guarantee incorporated in England and Wales. The registered office is 13 Ladybellegate Street, Gloucester, GL1 2HN.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the charity'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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

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

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for at least the next twelve months. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

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

Restricted funds are subject to specific conditions by donors 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.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
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 settlement will be required and the amount of the obligation can be measured reliably.

 

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.

GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 12 -
1.6
Cash and cash equivalents

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

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

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

Basic financial assets

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

Basic financial liabilities

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

 

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

 

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

Derecognition of financial liabilities

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

1.8
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.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 13 -
2
Critical accounting estimates and judgements

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

 

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

3
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2026
2026
2026
2025
2025
2025
£
£
£
£
£
£
Donations, grants & gifts
103,624
166,181
269,805
92,720
128,188
220,908

Local authority grants

15,000
-
15,000
15,600
-
15,600
118,624
166,181
284,805
108,320
128,188
236,508
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2026
2025
£
£
Interest receivable
2,183
3,638
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 14 -
5
Charitable activities
Services & support costs
Services &   support               costs
2026
2025
£
£
Staff costs
218,005
174,156

Client expenses

12,795
4,812

Volunteer expenses

14,294
18,178

Affiliation fees and CRB checks

1,189
1,725

Rent and utilities

12,793
12,855

Support costs - other

4,103
3,629

Support costs - training

2,949
2,188
266,128
217,543
266,128
217,543
Analysis by fund
Unrestricted funds
118,038
104,463
Restricted funds
148,090
113,080
266,128
217,543
6
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
7
Employees

The average monthly number of employees during the year was:

2026
2025
Number
Number
Co-ordinators and admin staff
9
7
Employment costs
2026
2025
£
£
Wages and salaries
200,890
161,769
Social security costs
13,190
8,968
Other pension costs
3,925
3,419
218,005
174,156
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
7
Employees
(Continued)
- 15 -
There were no employees whose annual remuneration was more than £60,000.
8
Other
Unrestricted
Restricted
Total
Total
funds
funds
2026
2026
2026
2025
£
£

Accountancy & bookkeeping /consultancy fees

11,831
2,155
13,986
15,322

Staff travel, recruitment and equipment

1,820
6,634
8,454
16,272
Contractor costs
4,432
600
5,032
4,493
18,083
9,389
27,472
36,087
For the year ended 31 March 2025
13,237
22,850
36,087

The independent examiner received £1,800 (2025: £1,800) for the independent examination of the financial statements.

 

An amount of £977 (2025: £942) was payable to Pitt Godden & Taylor LLP for the provision of payroll services during the year.

9
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
10,000
Prepayments and accrued income
4,670
1,404
4,670
11,404
10
Creditors: amounts falling due within one year
2026
2025
£
£
Payments received on account
15,000
5,000
Accruals and deferred income
7,339
6,105
22,339
11,105
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 16 -
11
Retirement benefit schemes
2026
2025
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,925
3,419

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.

12
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.

At 1 April 2025
Incoming resources
Resources expended
Transfers
At 31 March 2026
£
£
£
£
£
Lottery RC South West
3,997
72,584
(78,808)
2,227
-
Juliets Purse
11,283
-
(5,839)
-
5,444
Tewkes Family Mediation
10,000
36,497
(46,497)
-
-
Daystop
-
7,100
(7,100)
-
-
Lloyds
-
50,000
(15,721)
-
34,279
Barnwood Trust
3,514
-
(3,514)
-
-
28,794
166,181
(157,479)
2,227
39,723
Previous year:
At 1 April 2024
Incoming resources
Resources expended
Transfers
At 31 March 2025
£
£
£
£
£
Lottery RC South West
-
69,949
(65,952)
-
3,997
Juliets Purse
21,720
-
(10,437)
-
11,283
Tewkes Family Mediation
-
10,000
-
-
10,000
Daystop
-
6,342
(6,342)
-
-
Research Project
12,720
-
(12,720)
-
-
LandAid
2,096
31,897
(33,993)
-
-
Barnwood Trust
-
10,000
(6,486)
-
3,514
36,536
128,188
(135,930)
-
28,794
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
12
Restricted funds
(Continued)
- 17 -

Juliets Purse

Juliets Purse is a legacy received some years ago to help young people 16-25 experiencing and at risk of homelessness through small, quick grants of up to £500 that help people access accommodation or prevent eviction. The Trustees expect the legacy will be utilised over a number of years.

 

Lottery RC South West

Funding received from The National Lottery Community Fund runs through to 2028 to support Gloucestershire Nightstop's core emergency accommodation, advice and youth homelessness services across Gloucestershire.

 

Lloyds Bank Foundation

Funding awarded by the Lloyds Bank Foundation for England and Wales runs through to 2028 to support collaborative partnership development with CHISPA, Cirencester Housing for Young People and Cheltenham Housing Aid Centre through the Live.Work.Grow youth housing and employment prototype project.

 

Barnwood Trust

Grant funding runs through to 2029 and contributes funding to the implementation of our new Strategy 2026-2030 which prioritises early intervention and prevention.

 

13
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2026
2026
2026
£
£
£
At 31 March 2026:
Current assets/(liabilities)
56,718
39,723
96,441
56,718
39,723
96,441
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
At 31 March 2025:
Current assets/(liabilities)
74,259
28,794
103,053
74,259
28,794
103,053
GLOUCESTERSHIRE NIGHTSTOP
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 18 -
14
Operating lease commitments
Lessee

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

2026
2025
£
£
Within one year
9,000
9,000
Between two and five years
9,750
18,750
18,750
27,750
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