THE FREEDOM CENTRE (Working with adults with physical and moderate learning disabilities) CHARITY NO. 1007683 ANNUAL REPORT AND FINANCIAL STATEMENTS ST FOR THE YEAR ENDED 31 MARCH 2025
THE FREEDOM CENTRE workin with adults With h Ical and moderate learnin di5abilitie5 CHARITY INFORMATION CHARITY STATUS The Freedom Centre is registered with The Charity Cofflmis5ioners under Charity No. 1007683 and is governed by a constitution adopted on 8, January 1992. OBJEcrs The Freedom Centre is established to support adults with physical and moderate learning disabilities, primarily in the Isle of Sheppey, Sittingbourne and throughout Kent, in particular offering day care. structured educational Services and social activities. PRINCIPAL ADDRESS The Freedom Centre St. Georges Avenue Sheerness Kent ME12 IQT TRUSTEES AND EXECUTIVE COMMirrEE DURING THE YEAR President ChairTrian Secretary Tfeasurer Trustees Vacant Petor Laiig Peter Laing Peter Taylor Christine Brew Iresigned 2210V251 Ross Eldettheld Georgina Jemmett Brenda Hammond Peter White Ross Elderlield Nathan Arnold Ron Marsh (resigned 271111241 REPORTING ACCOUNTANT Lee Seal F.C.C.A., F.A.l.A. Pritchard Pritchard Bluetown, Sheerness Kent, ME12 IRN BANKERS Barclays Bank plc and Nat West Bank plc
THE FREEDOM CENTRE workin with adults with h sical and moderate learnin disabilities REPORT OF THE TRUSTEES The Trustees have pleasure in presenting their Annual Report together with the Financial Statement for the year ended 31, March 2025. The results for the year are presented in the form of a Statement of Financial Activities which incorporate the traditional Income and Expenditure account, in order to comply with the revised Statement of Recommended Practise for charities as issued by the Charity Commission in 2015 and as identified in the Chariries Act 2011. INTRODUCTION The Freedorn Centre was started as a project of the Delta Group. which was the local branch of Scope. The objective of the projett was to estab5ish a member led support centre for people with physical disabilities, in particular offering day care, structured educational services and social activities centred in Sheerne55 to meet the needs of people with physical disabilities aged between 16 and 64 lat the time of joining) in the Swale area. The Freedom Centre became an independent charity in January 1992 and assumed full responsibility for the running of the Centre on I" April 1993.The Freedom Centre riow offers support to adults Wlth physical and moderate learning disabilities and is open to adults aged 18+. RISK REVIEW The Trustees conduct periodic reviews of the major risks to which the Charity is exposed, and systems and procedures to manage those risks identilied are implemented 50 as to minimise any potential irnpact on the charity should any of those risks materialise. REVIEW OF DEVELOPMENTS, ACTIVITIES AND ACHIEVEMENTS A review of Developments. Activities and Achievements is contained within the Chairman'5 Report. No Trustees received any remuneration for services, as members of the Committee, neither were any expenses paid in the financial year. No Executive Committee member had any beneficial interest in any contract with the charity during the year. PUBLIC BENEFIT The Charity acknowledges its requirements to demonstrate clearly it must have charitable purposes or objective5 that are for the public benefit. Details of how the Charity has achieved this are provided in this Trustees, Report. The Trustees confirm th3t they have paid due regard to the Charity Commission guidance on public benefit before deciding what acDvities the Charity should undertake. RESPONSIBILITIE5 OF THE TRUSTEES IN RESPECT OFTHE ACCOUNTS The Trustees are required under the constitution of the charity to prepare financial statements for each linancial year which give a true and fair view of the state of affairs of the charity and of its re5uIt5 for the period. In preparing those financial statements the Trustees are required to.. SeSect 5Ultable accounting policies and apply them consistently. Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent. State whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the financial statements. Prepare the linancial statements on the going concern basis, unless it is inappropriate to assume that the charity will continue in operation. The Trustees are re5pon5ible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply wrth the Charities Act 2011. They are a150 responsible for safeguarding the assets of the charity and hence for taking reasonable Steps for the prevention and detection of fraud and other irre8ularities. APPROVAL This report was approved by the Executive Committee on ity September 2025 and signed on their behalf Peter Laing Ichairmanl
THE FREEDOM CENTRE workin with adults with h sical and moderate leamin disabilities CHAIRMAN'S REPORT- 2025 l am pleased to report that despite ongoing difficulties, The Freedom Centre has continued its mission to support adults with physical and moderate learning disabilities, primarily on the Isle of Sheppey and Sittingbourne but also throughout Kent. in particular offering day care, structured educational services and social activities. We have managed to maintain our instructional courses, entertainment and, most importantly, companionship. This is entirely due to the untiring loyalty of the staff, management and volunteers who have all worked so hard to meet our members diverse needs. For this I must express my gratitude and that of my fellow Trustees. They too deserve my gratitude for their guidance and support, not only at our meetings but also for the fvndraising activities which many of them, along with members of staff. have organised or participated in. Attracting new members has not been easy, but we have had some success, and I hope that this will continue. I must, sadly, advise that we have lost some treasured friends. Our thoughts are with their loved ones. In April we welcomed our new centre Manager, Gemma Friday. She has taken to the job like a duck to water and has been responsible for a number of new initiatives Gf serious benefit to the centre. We wish her all the best for the next year. l am pleased to be able to tell you that, thanks to our Treasure's efforts and those of our staff, members and trustees, our financial position remains strong and should enable us to weather any storms that the economic situation may bring. Once again, my sincere thanks to my fellow trustees. to the management team, the staff. the volunteers and the members for all their hard work. Peter Laing, Peter Laing Chairman of Trustees
THE FREEDOM CENTRE {working with adults with physical and moderate learning disabililiesl INCOME & EXPENDITURE ACCOUNT For the Year ended 31st March 2025 TOTAL Generd DasvJnated fund¥ rund8 Rtricted funds futsds funds 2025 2024 £s r5 INCOMING RESOURCES Voluntary income- direct giving 36.4TI 36.477 33.833 Other voluntary income 550 Income from event5 and activities 2358 2.358 a.347 Other ordinary income 193.757 193.757 174,179 Income from investments 7.611 7,611 6.423 TOTAL INCOMING RESOURCES 240.293 240,293 218.332 RESOURCES USED Directly relating to the work of the centre 106.303 106,303 113.830 Centre management and administration 93.662 93,662 77.078 Depreciatlon 16.365 16.365 14,561 TOTAL RESOURCES USED 216.330 216.330 205.469 Net movement in resources before other gainsllosses Other gains and losses Surplus on sale of assets Net movement on resources after other gainsllosses Transfer between funds- - fixed asset equity 13.9G3 13,963 12,863 23.96a 23.963 12.863 redundancy reserve fund asset replacement fund NET MOVEMENT ON RESOURCES FOR THE YEAR 23.963 23,963 l2.863 Balance5 brought forward 284.644 145.319 429.953 417.0 8ALANCES AT 31ST MARCH 2025 3D8.597 145,319 453.916 429.953 STATEMENT OF RECOGNISED GAINS AND LOSSES The Charity made no recognised gains or losses in e¢ther the cufrenl or prior year other Ihan as shown in the Statement of Financial Activities The notes on pages 6-9 form part of these accounts
THE FREEDOM CENTRE Iworking with adults with physical and moderate learning disabilities) BALANCE SHEET AS AT 31ST MARCH 2025 2025 2024 Note5 FIXED ASSETS Tangible Fixed Assets 143.636 138,942 CURRENT AsSs Debtor5 and prepayments Redundancy reserve Account Cash in hand and at bank io 82 IG,IB4 30.901 29.443 256.918 254,833 320,7 300,46 Less., amounts falllng due within l year NET CURRENT Ass¥rs li 10.487 9,449 310,280 291.oll NEf ASSETS 453.916 4Z9.953 FUNDS Unrestricted General Funds 308.597 284.63q Unrestricted designated funds Fixed Asset Equity Redundancy costs reserve Asset replacement fund 109.721 109.721 35,598 35,59B 145.319 145,319 453.916 rs 429.953 The notes on pages 6-9 form part of these accounts These Accounts were approved by the Trustees on 17th. 17th September 2025 and signed on its behalf by:_ Petep Zing Chairman Peter T Treasurer or
THE FREEDOM CEKTrE (working with adults wlth physlcal and moderate learning d•bIlitIeS) NOTES TO ThE FINANCSAL5TATEMENTS For the year ended 315t March 2025 l. Principal A(counting Policie5 1.1 Ba$is of the Preparation tsf the AOUnts The accounts are prepared underthe historical cost convention except lor assets acquired from the Delta Group on commencement of The Freedom Centre's artNities. which are included in the accounts at valuatlon. The Accounts have been prepared In 3ccordance with applicable accountsn8 Standards and the Charities SORP 20151Statement ol Recommended Practlcel'Accounting by Charities,. They ivclude the results of the Charitvs operdtion5 which are described in the Trustees Report and èll of which are continuing. The charity has tsken adwdntage of the exemption in Financial Reporting Standard No. I fTom the requirements to produce a cash Aow siatement on the grounds that it qualifies as a small charity- 1.2 TangiblE Fixed Assets held for own use and deprwativn Taneible fixed assets for use by the charity are stated in the account5 at their historital cost e¥cept in the case of assers acquired from the Delta Group and other donated assets. which are included at their fair value at the date of acqui51tion. Property Is malntalned in a state ol pair such as its esrimated residual value at rhe balance sheets date Is slgnificantly gTeater than its book Wdlue. In the opinion of theTTvstees any charge for depreciation would not, therefore, be materia5. Depreciation is provided on other fixed assets at rates calculated to write ottthe cost of the assets over their expected useful Ilves on the following basis:_ Freehold Property OtherTangible a55ets 4 year5 straight line basis 1.3 Fixed Asset Equity Tbe Executlve Committee take the view that to melY provide depreciation on fixed assers in the Statement of Financial Acti¥itie5 would misrepresent the funds awailable to the charity for current Spending. since the fixed assets could not ae realised without disrupting the Charity's oper3tion& Consequently an amovnt is transfeed to or from a reserve each year to represent the cost of fixed assets acquired in the year less depreciation provided on all the assets held. 1.4 Income recognition Grant5 and payrnent5 from local authoritie5 in respect of Servi delNery contracts a credsted to the Statement of Financi81 Activities on an acciual b3515. All othei incorne is credited to the Statement of Finanoal Activlties at the13ter of the receipt of mtsnies or the peiiod over which the incomes relates. 1.5 Value Added Tax The Charity opted to register for VATfrorn the 1st August 2OJ6 and since then has been able to retover its input VAT. 1.6 Allocation of ExpenditUTe For accounting purposes. expenditure is allocated as follows:. Directly relating to the work of the Centre comprises the cost ol prowding serviS to those attending the C2ntre incluLling the cost of classes and sessional tutors. They also include an apportionment of staff costs relating to the delivery of those services, together with the costs of transport and catering. Fund raising and publicity cornprtses the costs incurred in Induong people and organisation5 to contribute financially and in kind to the Centre's work. it includes the cost of our fundraiser and the cost of mounting appeals. Centre M3nagement and AdministtOr of the Charity Indudes all expenditure not directly related to the charitable aciivlties. This Includes the cost of runnlng the office an. apportionment of staff salaries for admlnlstratlon duties and other office 5UPPDrt Costs.
THE FREEDOM CENTRE (working with adults with physical and moderate learning disabilities) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 2. Voluntary Income - Direct Giving - General Sundry Donations Gift Aid Tax recovery 36,138 339 36,477 33,551 282 33,833 3. Other Voluntary Income - General 90 550 4. Income from events & activities - General Collections & Raffles Sundry Fund Raising 2.312 1,035 3,347 2,358 2,358 5. Other Ordinary Income- General Service fees from members and Socia5 Services Gift Aid, Grants and Compensation 186,257 7,500 193.757 174,179 174,179 6. Income from Investments Interest 7,611 6,423 7. Expenditure directly relating to the work of the Centre - General Activity Costs Personr)el Cost5 Premises Running Costs Vehicle Costs and Transport for members 12,783 70.266 20,797 2.457 106,303 16,993 88,615 4,642 3,580 113,830 8. Centre Management & Administration - General Bank Charges Computer Expenses Independent Examiners Fee Insurance Legal & Professional Charges Personnel C05t5 Postage Printing and Stationery Repairs to Equipment Subscriptions Sundry Expenses Telephone 112 107 787 4.327 419 84,094 869 454 736 1.306 451 153 348 813 6,123 456 64,773 1,003 818 763 1,062 766 77,078 93,662
THE FREEDOM CENTRE Iworklng wSth adults with physlcal and moderate leaming disabllitiesl NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Freehold Vehicles Equipment Total Land & Buildings 9. Tangible Fixed Assets held for own use Cost/Valuation at 31st March 2024 Added during year Sale during year Cost/Valuation at 31st March 2025 109,721 54.643 20.500 12,532 559 176,896 21.059 109,721 75,143 13,091 197,955 Depreciation at 1st April 2024 Charge for the year Depreciation at 31st March 2025 27.322 15.360 42,682 10.632 1,005 11,637 37,954 16,365 54,319 NET BOOK VALUES 31st March 2024 109,721 27.321 1,300 138,942 31st March 2025 109,721 32.461 1,454 143,636 2025 2024 10. Debtors & prepayments Fees due 32,036 912 14,771 1,413 16,184 Other debtors & Prepayments 32,948 11. Llabllltles= Amounts falling due within one year Sundry creditors and accrua15 10,487 9,449 12. Movement of Funds Balance Income Expenditure Transfers Balance blforward 1.4.2024 between c/forward 31.3.2025 funds Unrestricted Funds General Funds 284,634 240.293 216,330 308,597 Designated Funds Fixed Asset Equity Redundancy costs reserves Fixed a55et replacement fund TOTAL UNRESTRICTED FUNDS 109.721 35.598 109,721 35,598 429.953 240,293 216,330 453,916
THE FREEDOM CENTRE (working Wlth adults with physlcal and moderate learning disabilities) NOTES TO THE FINANCIAL STATEMENTS For the Year ended 31st March 2025 2025 2024 13. Staff c05t5 and numbers Staff costs were as follows: Salaries & wages Social Security costs Pension contributior15 148,321 2,022 142,407 7,019 3.522 3,829 Volunteer costs 188 440 154,360 153.388 No employee5 received emoluments of rnore than £50,000 The average weekly number of employees during the year. calculated on the basis of full time equivalents Wa5 a5 follows 2025 2024 No. No. Centre Manager Senior Support Workers Other Staff 13 12 14. Donated facilities and funding in kind Certain facilitie5 are provided by the centre free of charge but they are neither quantifiable nor material. The Centre is. Ilke most charities. dependent to a considerable extent on voluntsry help, as explained in the Annu31 Report attached to these accounts. 15. Pensions C05t5 The Centre pald £3,8291£3.522 in 20231241 during the year as employer's contributions into a defined contribution scheme for senior employees. The payments are charged to the Statement of Financial Activities as they accrue. 16. Trustees Remuneratlon & Expenses No remuneration or expenses were paid to any member of the executive commwttee 17. Capital Commitment5 None
io Independent Examiner's Report to the Trustees of The Freedom Centre I report on the ac£ounts ofthe Trustfoi the year ended 31st Marth 2025 which are set Lxrt on pages4 to 9. RespectNa respLitsrbilitle8 of trustees and examiner The Charivs truslees are TeSpOnsib for the prearation of Ihe accounts. The drS Injstees consider that an audit vs not requlred for tht8 year under Section 144 of the Ch2ritses AGt 2011 and that an independent examination is needed. It Is rny re8ponsibiltyto.' examine the accounts undersection 14S of th 2011 ACL to follow the prdureS laid down in the Gene]xl Dir1 given by the raHrity Commission tyKler seolion 14515llbl of the 2011 AcL'and to state vthetlm p8rticular matters have come tD my attentic. Basis of Independent examiner¥' report My examination was ctrThed out in accordan the Gen Oitections gwen by the Ch8rity ¢ommi%sion. An examination includes a reviv of the accounting words kept by Ihe charity and a ¢ompaiison of Ihe accounts th those Tecords. It also indudes ttjnsidering any unuwal iterns or disclosures In the aCunts and seeking explanations frrm you as trjstees nCernIng any such matters. The procedure$ undertaken do not prode 811 the evl(tence that would be required in an audi( and consequ8nty. rn opinion is gwen as to whether the acwunts present a 'true 8nd fair and the report is lirnited to those matters set out in the ststement below. Independent examinerf$ statem&nt In conn8ctiDn witr> rny examlnalfon. no nterial matter5 have come to my attention h¥hich me to Lelteve that in. any material SpeCti the acwJnJng records ere not kept in )rdance ilh Sedion 130 ofts Charilk5 Ac¢ Ihe account dld not accord wfth the accounting recorTts.' or the accDunts d¢d not cornP wilh the applrcatrAe wequtrnents wnceming the fom7 and content of acunt5 set out In th8 Charittes IAccounts and Reports) Regulth"ons 2008 other than any requirement that the accounts give a Inje and fairf view i8 not a m8tter considerEd as part ofan hMlyndentexamin4ti0n. l Have no concerns and have come acrDSS no other matter5 in wnnection wrlh the exarninalion to whlch attention should be drawn in this report in order to enable a proper understanding of the accounts to te rea¢hed. L. C. Seal FCCA FAIA Blain Pritchard Limited Chartered Certified Ac¢ounts 29 High Street Blue Town. Sheerness Kent ME12 1RN