REGIsTE￿D COMPANY NUMBER: 02772286 (England and Wales)
REGISTERED CHARITI NUMBER:1016182
REPORT OF THE TRUSfEE5 AND
FINANCIAL sfATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
IDEAS PW5
ma￿r. Cuttle & Co
Chartered Accountants
Aquarlum, Sulte 7b
101 lower Anthor Street
CHELMSFORD
E55ex
CM2 OAU

IDEAS PLUS
COPlfENTS OF THE FINANCIAL sfATEMENTS
For the year ended 31 March 2024
Page
Report of the Trustees
Ito7
Report of the Independent AudltOVS
statement of finanrial Aclivities
8tolO
li
Balance sheet
12
Cash Flow Statemert
Notes to the Flnancial Statements
14to22
Detailed Statement of Flnancial A¢tlvltles
23

IDEAS PWS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2024
IDEAS PLUS REPORT for the Year Ended 31 March 2024
The trustees who are also d1￿CtorS of the charity for the purposes of the Companies Act 2006, present
their report with the financial statements of the charity ft)r the year ended 31 March 2024. The
trustees have adopted the provisions of Accouming and Reporting by Chaiities: Statement of
Recommended Prattice applicable to charlties preparing their accounts in accordance with the
Flnancial Reporting Standard applicable inthe UK and Republicof Ireland (FRS 102) {effective l January
2019).
Objectives and A¢ts"vities
Objects of the charity: 'Ideas Plus is established to relieve need among and advance the education of
disabled people by providing or assisting in the provision of vocational training, enabllng such people
to acqui￿ skllls, the p055ession of which will assist them to obtain emplownent or otherwise become
self-supporting..
Our mission statement is: 'To support people with mental ill health to secure and retain employment
in Essex and neighbouring counties,.
In line wkth best practice, the service is now operating Wjthin a Social Model of Disability. The definition
accepted by the board of trustees identlfies dlsabllity as= the loss or limitation of opportunities to take
part in the mainstream of the communlty on an equal basis wlth others due to physical or social
barriers. This includes people who have suffered or are suffering from mental ill health and who, while
experiencing 5iEnificant barriers to employment. do not ne￿sSarilY see themselves a5 disabled, but
rather as disadvantaged in the labour market.
Publlc benefit
The work of the charity falls within the charitable purpose of: the rellef of those In need, because of
youth, age, ill health, disability, financial hardship or other disadvantage. The work of the charlty
benefiis those people in the area covered by the service who face barriers to employment and training
because of their physical or mental impainnents. This is In line with our Objectives and Activities as
listed below.
Achlevement and Performance
Objectives tor 2023-24
The charity and its stsff continued normal working practices with a blend of both office and
community-based services.
We continued to deliver the first of a 2-year extension on our Secondary service5 contract in Essex as
well a5 ongoing delivery in West SuffDIk.
As a result of taking on the IPS Prlmary Care contract alongslde Essex Partnership Universlty Trust, we
launched an expanded IPS service across West and South Essex from October 2023. This meant an
Increase in the size of the Leadership team with another three Team Lead role5 needed.

IDEAS PLUS
REPORT OF THE TRUSTEES
foryear Ended 31 March 2024
Indlvldual Placernent and Support {IPS)- polnts of Interest:
This was the first full year where we had a structure of two Team Leads- one each for South
and West.
Whilst we had consistent leadership from the Board and Senior Leadership team. the
increase in total staffing dld Involve the Team Leads in recruitment and support outslde of
their normal focu5.
The NHS Long Term Plan targets remain as a measure of comparable performance with our
ECC commissioners.
We had a sllght decrease in overall service user access, howe4er the ￿b conversion rates had
increased in both areas. South E55ex had a significant uplift.
Closer management and support have enabled practice to be rnonitored re8ularfy wlth the
Team Leads providing more dirett contact wlth their staff.
Ernploy-Abnity
(Artual).
224
Employ-Ablllty
(Target)
774
Servlce users accessing
the Servi￿ (West)
Service users accessing
the seNlce1South)
Job Converslon (West)
Job Conver51on (South)
22.3%1up 0.3%)
23.2% (up 10.2%1
35%
35%
Job retention UR)
Job retention had been offered as a Servi￿ to clients under the original IPS contrdct but it was always
compettng for time with the core function of jobfindir¥. Its value as a resource to people experiencing
mentsl ill health was acknowledged when Job Retention seNices were commissioned in Essex for the
first time under the Transformation funding.
The service has now embedded well in West and South Essex.
With the new Primary Service, there was a concern that performance and access could be
impacted due to both Services being able to accept referrals from Prlmary Care.
We kept a single manager for the whole Retention Service offer across all the current
contracts to ensure best practice was malntalned throughout.
Targets were achleved at 146% af contract overall
South I West
(Actual)
456
South / West
ITaryetl
313
' Service users accessing
, the servlce
, Retslned outcomes
(146%)
60%+
83%

IDEAS PWS
REPORT OF THE TRUSTEE5
for Year Ended 31 Marth 2024
Perfomiance vs NHS LTP target
Performance over the year against the NHS Long Term Plan showed a largety strong performan
althouEh these targets differ SiBnificantty from those in the core contract.
Retentlon
Tolal IPS +
NHS LTP
Retentlon
tsrzrt yl
412
430
% achleved
Servlce users
receivin8 SUPPOrt
(West)
Service users
receiving support
(South)
Totsb West &
South
224
188
96%
396
268
664
527
126%
620
456
1076
957
112%
IPS West Suffolk
Our West Suffolk service continues to delrver well against tsrEet. Additional tesource was placed to
support the Team Lead role at no cost to the charity through Service Development Funds. It allowed a
greater focu5 on the management of staff and day to day operations, whilst under the leadershlp of
the Team Lead.
West Suffolk (Employ-Ability)
202312024
Referrals
Ar￿sS
Target
261
Actthal
Against Target %
99%
259
258
329
128%
Total Job Starts l Outcomes
People Supported into Work
Previous Job Retalned
13 Week Sustainments
26 Week Sustalnments
90
103
114%
52
31
59
38

IDEAS PWS
REPORT OF THE TRusfEES
for Year Ended 31 March 2024
Prlmary Care work
We have been able to undertake some initial work withln Prlmary Care setting5 as part of our Job
RÈtention work, and looked to expand our remit further by the end of the year. Essex County Council
submitted a bid lo the Department of Work and Pensions (DWP) to be one of the pilot areas trialling
IPS with a broader range of disabled people. Whilst initially this was not SUC￿sSfUl, E55ex County
Council were later offered the opportunity to take part and Employ-Ability, with our partners EPUT,
commenced service dellvery In Ortober 2023 through a pilot until March 2025.
Thls required a large increase in stsffing and recruitment requirements included the need for 12
Employment Specialists, 4 Employment Retention Specialists and 3 Team Lead roles. Further increases
in staffing were needed in readiness for a doubling of resource by Aprll 2024.
Our delivery covered West and South Essex {excludinE the unitary authorities). Points to note include.,
The delivery commenced In November (West Essex) and December {South Essex).
New referral pathways were bein8 built with PCN networks.
West Essex had a stronger stsrt due to headcount of staffing being in place earlier in the
project.
Retention outcomes have exceeded tsrgets across the contract
IPS Primary Care
Referrals
Access
(Target)
(Target)
75 {51)
38 {361
43 {26)
33 {18)
641102)
20 (72)
72 (52)
39 (36}
Job Outcomes
{TarEet)
7{5)
2612)
i (io)
2314)
Area
West IPS
West Retention
South IPS
South Retentlon
IPS- Youth
The charity were awarded funds totalling £50,OCM) fmm Postcode Places Trust which were unrestricted
and to be used in line with the charity's overall aims. After considering various option5. the decision
was made to pilot an IPS Youth IIPS-Y) service. This would tsrget youn8 people {14+) experiencing
severe mental illnes5 and help them re-en8a8e with employment, education and trdining.
This will be the first IPS-Y service in our region and will cornrnence in West Essex. Wlth the rapid
expansion of the IPS Primary Care in April 2024. we wlll launch this service in the Autumn of 2024.

IDEAS PLVS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2024
FinAnclal Revlew
Investrnent policy
While interest rates remaln low. we have moved our deposits from Shawbrook Bank and Hampshire
Trust Bank into the main Lbyds account.
Reserves pollcy
The trustees, policy on reserves remains unchanged and reflects the requirements for reserves in li8ht
of the main risks to the organisation. A policy has been agreed that unrestricted funds not committed
should be between 3 and 6 monthsof estimated annual expenditure.The reserves are needed to meet
the worklng capital requiremenls of the charity to cover shortfalls or to rnanage a wind down of
activity.
Plans for the Future
The charity will be focused on re-establishing some stability and a Sense of managed progression. We
will look to secure the extension of the existing contracts and will review options for new directlon5 as
opportunlties arise.
More speclfically: .
To prepare for ourfirst full Fldelity Review of our IPS service in Primary Care
To recrult, deliver and monitor the impact of the IPS and Retention servlce for Primary Care
To review our needs and explore Options foi an operdtional base in South Essex
To modernise our website and develop a stronger Social media presence
To lavnch a new IP>Y service for young people
To prepare for recommissioning of the current IPS and Retention services
STRUCTURE, GOVERNANCEAND MANAGEMENT
Constitution
The charity is constituted as a Company limsted by guardntee and was registered on the 9th De￿rnber
1992. The Company was re8i5tered as a Charity In January 1993. Ideas Plus operates under Articles of
Association which specify that the orEanisation is set up to deliver service as detailed in the objects of
the Memorandum of Assoclation. Recrultment and appolntrnent to the Management Committee Phil
Edvrdrd5, Louise Gu and Debbie Salmon were confirmed in their posts as Chair. Treasurer and Company
Secretsry respecti¥ety at the AGM. The current Board has a number of long serwing members and some
more recent appointees.
Organisotionalstrurture
Ultimate responsibility for decisions on the running of the charlty Ile with the Board. Trustees then
delegate day-to-day management of servlce delivery to a Head of Service. supported by an
administration team and Team Leaders for the Ydrious delivery teams. The Boanl meet 6 weekly to
discuss a report from the manager, review progress on our delivery of contracts and to make any
deasions necessary. The Board also operntes a Human Resource subcommittee to review specific
issue5 relating tQ Staffing. such as change5 to staffing structures and salary reviews.

IDEAS PWS
REPORT OF THE TRUSTEES
for Year Ended 31 Marth 2024
Risk Management
Business continuity plans were carried out to ensure that all key ser4ices and elements could functlon.
Increased stsffinE ha5 meant a large rise in monthly payroll. Specific processe5 were put in place to
ensure we have sufficient funds at all times. The 3+2 year has now entered into the second year of the
extenslon period alongside our partners E55ex Partnership Universlty Foundation Trust IEPUT). Focus
will be around the future recommi55ionin8 and any extenslon frorn the Primary IPS pilot.
REFERENCE AND ADMIN15fRATIVE DETAILS
Reiistered Company number
02772286 (England and Wales)
Reglstered Charlty number
1016182
Registered offi
ila Employ-Ablllty
Latton Bush Centre
Southern Way
Harlow
Essex
CM18 7BL
Trustees
Philip Edwards- Chair
Loulse Gu-Tre05urer
Jeffrey Attr￿Id
Leigh Dinernuro
Timothy James Page
Karen Bayliss
Mark Anthony Samuel Dale
Kenneth Day
Company Secretary
Debra Susan Salmon
Audltors
Mayor Cuttle & Co.
Suite 7b Aquarium
101 lower Anchor Street
Chelmsford
CM2 OAU
Bankers
Lloyds TSB
East Gate Harlow
PO Box 1000
BXI ILT
MaTra8er
Darren Connew

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 Marth 2024
STATEMENT OF TRUSTEES. RESPONSIBIUTIES
The trustee5 are responsible for p￿parIng the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounttng Standards {United lfjngdom Generally
Accepted Accounting Pr3ctice) including Financial Reporting Stsndard 102 "The Financial Reporting
standard applicable in the UK and Republlc of Ireland" Company law requirès the trustees to prepare
financial statements for each financial year which give a true and fair view of the state of affairs of the
charitable company and of the incoming resources and application of resources, including Ihe income
and expenditure, of the charitsble company for thai period. In preparing those financial statements,
the trustees are required to - select suitable accounting policies and then apply them consistently: .
observe the methods and principles in the Charity SORP: _ make Judgements and estimates that are
reasonable and prudent: . state whether applicable accounting standards have been followed, subject
to any material departures that must be disclosed and explained in the financial statements"_ prepare
the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business. The tTU5tees are responsible for keeplng proper
accounting records which disclose with reasonable accuracy at any time the financial position of the
charitable company and to enable them to ensure that the financial statements comply wlth the
Companles Act 2006.
They are also responsible for safeguarding the assets of the charitable company and hence for taklng
reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the
trustees are aware."_ there is no relevant audit information of which the charitsble company's auditors
awe unaware; and- the Irustees have taken all steps thattheyought to have tsken to makethemselves
aware of any relevant audii information and to establlsh that the auditors are aware of that
Information.
AUDITORS
The auditors, Mayor. Cuttle & Co, were reappointed at the Annual General Meeting on 13 September
2024.
Approved by order of Ihe board of trustees on 13 September
and slgned on its behalf by:
. Philip Edwards

IDEAS PWS
REPORT OF THE INDEPENDENT AUDrroRS TO THE MEMBERS OF IDEAS PWS
for Year Ended 31 March 2024
Oplnlon
We have audited the financial statements of Ideas Plus (the 'charitable compan￿) for the yeai ended 31 March
2024 whlch comprise the Statement of Financial Activitle5, the Balan￿ SheeL the Cash Mow Statement and
notes to the financial ststements. including a summary of si8nificant accounting polides. The financial reporting
framework that has been applied in their preparation is applicable law and United ￿ingdOM AccountinE
Standards Iunlted Kingdom Generally Accepted Accounting Prartice), Indudlng Flnancial Reporting Stsndard 102
'the Financlal Reportlng Stsndard appllcable in the UK and Republic ol Ireland,.
In our opinion the financial statements:
Give a true and fair view of the state of the Charitab￿ comparry's affairs as at 31 March 2024 and of its
incoming resources and appllcatioft of ￿$our￿. indudsng its incorne and expendtture. for the year
ended.
Have been properly prepared in accordance with Unite(J Kln8dom Generally Accepled Accounting
Prartlce, Includin8 Finandal Reporting Slandard 102'The Flnandal Reporting Standard appllcable In the
UK and Republlc of Ireland,: and
Have been prepared in actordance with the requirements of Companies Act 2006.
Basls for oplnlon
We conducted our audit in accordan￿ with Internat5onal Standards on Auditing. IUK) {ISAsJ IUKI and appllcable
law. Our responsibllities under those standards are further described in the Auditors, responslbllits"e5 for the
audit of the financial statements sectlon of our report. We are independent of the charitsble company In
accordance with the ethical requlrements that are relevant to our au(fit of the financial statements in the UK.
including the FRC'5 Ethical Standard and the provi5i0n5 awdilable for small entities, in the circumstances set out
In the notes to the Financial Statements. and we have fulfilled our other ethical responsibilities in accordance
Wbth these requirements. We believe Ihat the audit evidence we have obtairbed is sufficient and approprlate to
provide a basls for our opinion.
Concluslons relatlng to golng concern
In auditing the financial statements, we have concluded that the tmstee5' use of the going concern basi5 of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed. we have not identified any materlal uncertainties relatinE to events or
conditlons that, indNidually or collectively. may cast significant doubt on the charitsble company'5 ability to
continue a5 a going tt)ncern for a period of at least twelve months fwom when the finanaal statements are
authorised for Issue.
Our responsibilities and the responslbilttles of the trustees with respect to going concern are de5CTlbed in the
relevant sections of this reporL
Other irrfoimation
The trustees are responslble for the other Inforniatlon. The other Informatlon comprlses the Information
Included In the Trustee5' Annual Report. other than the financial statements and our Report of the Independent
Auditors thereon.
Our oplnlon on the financial ￿aternentS does not covertheother information and. except to the extent otherwise
explldtly stated In our report. we do not expre5S any forni of assurance conclusion thereon.
In connection with our audit of the financiol statements, our responsibility is to read the othef inf¢rMa￿on and,
in dolng so, considei whether the other Information is materially consistent V4ith Ihe linancial statements or our
knowledge obiained in the audit or otherwise appears lo be materially mi55tsted. If we identify such rnaterial
incon515tencies or apparent material misstatements we are required to determine whether thi5 give5 rise to a
materlal mlsstaternent in the financ￿1 statements themselves. If based on the work we have performed, we
conclude that tt)ere is a material misslaternent of thi5 information. we are requlred to report that fact. We have
nothSng to report in this regard.

IDEAS PLUS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF IDEAS PWS
for Year Ended 31 March 2024
Oplnlons on other matter5 prescrfbed by the Companles Art 21WJ6
In Dur opinion, based on the work undertaken In Ihe course of the audit.-
The Infomiation Eiven in the Report of the Trustee5 for the financial year (which indude5 the directors
reportl for which the financial Statements are prepared is conslstent wlth the finanaal 5taternents, and
The Report of the Trustees has been prepared In accwdance wlth appllcable legal requlrements.
Malters on whlch we are required to report by exceptlon
Ir) the118ht of the knowledge and understanding of the charltable company and its environment obtained In the
course of the audlt. we have not identitied material misststements in the Rep)rt of the Trustees.
We have nothing to report in respect of the followin8 matters where the Companie5 Art 2006 requires us to
report to you if, in our opinion:
Adequate accouniine records have not been kept or returns adequate ft)r our audlt have not been
received from branches not visited by us: or
The financial statements are not In agreement wlth the actountin8 retords and reiurns,. or
Certain Dlsclosures of trustees. remuneration specified by law are T￿t made; or
We have not received all the information and explanations we require for our audit; or
The trustees were not entitled to prepare the financial statements In accordance with the small
companles, regime and tske adlontsge of the small companies. exemption from the requirement to
prepare a Strategic Report in preparing ihe Report of the Trustee5.
Responslbilities of trustees
s explained more fvlly in the Statement of Trustees, Responslbllitles, the trustees (who are also the directors
of the charrtable company for the purposes of company lawl are responsible for the preparation of the financial
staternents and for being satisfied that ihey give a true and fair view. and for such internal control as the
trustees determlnels Trecessary to enable the preparation of financial statements that are free from material
misstatement. whether due to fraud or error.
In preparlnB the financial statements. the trustees are re5ponslble for assessing Ihe tharltable company'5
ability to continue as a 80ing concern, dlsclosin& a5 applicable, matters related to going concern and using the
going concem ba515 of accountlng unless the Iruslee5 either. Intend to Ilquldate ihe charltsble company or to
cease operations, or have no rea115tlc alternattve but to do so.
Our respohsibilities for the audit of the flnandal statements
Ouf objectives are to obtain reasonable assurance about whether the financial statements a5 a whole are free
from material rnis5tatement. whethel due to fraud or error. arKI io issue a Report of the Independent Audltors
thal includes oui opinion. Reasonable a55urance is a high level of assurance but 15 not a guarantee that an
audit conducted in accordance with ISAS (UK} will always detect a rnaterial rni5Staternent when il exists.
Misstatements can arfse from fraud or error and are considered material If, individually Dr in the aggre￿te,
they could reasonably be expected to infiuence the economic dedsions of users tsken on the basis of these
financial statements.
Irregularities, Includlng frdud are in5tance5 of non-c0mp1lan￿ wlth laws & reeulations. We deslgn procedures
in line with our responsibilities, outllned above to detert material mi55tatemenls In respect of irregLtlarities,
including fraud.
The exient to which our procedures are capable of deterting irregularities, including fTrud is detalled below:

IDEAS PWS
REPORT OF THE INDEPENDEh1T AUDITORS TO THE MEMBERS OF IDEA5 PWS
for Year Ended 31 March 2024
We obtained an understsndln8 of the legal and ￿ulatory framewoTk5 that are applicable to the chartty and
deteimined that the mosi 518nlflGinl are those covered by the Stalement of Recommended Practlce for
Charities ISORP 20191 and the Charlttes Act 201L We assessed the rlsk of materfal rnlsststemenl In respect of
fraud by rnakln8 enguiries of managemeni and trustees and by te5tlnE the Implernentatton of 8c¢ountin£
controls In place.
Based on the results of our ￿$kaSsessMent we deskned ouraudlt procedures to Idendfy non-compllance wlth
5uth law5 and regulafjons Identlfled above by makin8 enqulrles wlth W personnel and revlewlng relevant
documentation such as mlnutes of ltustee meetky and rorrespondence wlth regulatory bodles. We
con51dered the rlsk of fraud through Thanagement overrlde by IncorpoT3tion testlng of JDuinal entrles and
revlewlne any requlrements to meet performano tar8et& We also consldued, and tested for. the possibllity
rf unauthorlsed paymenis to related partfe
Afurther descrlptlon pf our re5ponslbilitie5 for the ￿dI1 of the financkl ststements is located OD ihe flnandal
Repo￿￿8 councll's webslte ai Www_fio..oJ&.uklauditorsLQS￿OjL￿&s. Thls descrlptlon forms part of our
Report of the Independent Av(fitOT&
Use of our report
Thjs report Is rnade 501ely to the ¢haiitsble comparfs members. as a body, In attordance with Chapter 3 of Part
16 tsf the Companles Act 200& Our audit work has been undenaltn $0 that we might State to the thoritible
ompany's members those maiteTS WÈ are requlred to stale to them In the avditorg report and foi no other
PUiPts5e. To Ihe fullest exlent permltted by law we do not accept or assume responslblllty to anyone other than
the charltable company and the charliable compan￿$ rnembe￿ as a body, lor our audit work, for thTs report, or
for the oplnlons we have fomied.
Stephen Wllliam Evan5 FCA Isenior Statutory Aud5tor)
For and on behalfof
Mayor, Cuttle & Co.
Chartered Accuuntants
Aquarlum, Sulte 7b
101 Lower Anrhor Street
Chelmsford
Essex
CM2 OAU
Date
10

IDEAS PLUS
STATEMENT OF FINANCIAL ACTMTIES (INCLUDING INCOME AND EXPENDITURE ACCOUNn
FOR THE YEAR ENDED 31 MARCH 2024
31.3.24
31.3.23
Restrlcted
Funds
Funds
Total Funds
Totsl Funds
INCOME AND ENDOWMENTS FROM
Donations and LeEacies
Charitable artivitles
Investments
50.180
50.180
1,201,116
365
1.201,116
1,087,070
471
365
TOTAL
50,545
1,201,116
1,251.661
1,087,541
EXPENDITURE ON
Charltable artlvllles
23,647
1,059,045
1,082,692
959,034
NEf INCOME/(FXPENDITURE)
26,898
142,071
168,969
128.507
TRANSFERS BETWEEN FUNDS
14
NET MOVEMENT IN FUNDS
26,898
142,071
168,969
128,507
RECONCILIATION OF FUNDS
Total funds brought forward
62,334
641.462
703,796
575,289
TOTAL FUNDS CARRIED FORWARD
89.232
783,533
872,765
703,796
The notes form part ofthe5e finanu4 State[￿nts
li

IDEAS PLUS
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2024
31.03.24
Total
Funds
31.03.23
Unrestricted
Notes Funds
Restrlcted
Funds
Total Fund5
FIXED ASSErs
Tangible assets
li
23
155
179
238
CURRENT ASSETS
Debtors
Cash at bank and In hand
166,379
623.229
789,608
166,379
715,621
882,1XJO
3,485
706,659
710.144
92.392
92.392
CREDITORS
Amounts falllng due within oneyear
13.183) 1 6.2311
19,414)
16,5861
NEf CURRENT ASSErs
89.209
783.377
872,586
703,558
TOTAL ASSETS LESS CURRENT LIABIUTIES
89,209
783.377
872,586
703,796
NEf ASSErs
89,232
783532
872,765
703,796
FUNDS
Unrestricted funds
Restrirted fvnds
89,232
783,533
62,334
641,462
872,765
703,796
These financial Statements have been prepared in accordance with the provisions applicablE to charitable
companie5 subject to the small companie5 regime.
The financial Slatements were approved by the board of Trustees & authori5ed for issue on
behalf by
and Signed
Phillp Edwards- Trustee
The notu form part (rfthese tha￿la[ 5tatemert
12

IDEA5 PLUS
CASH FLOW sfATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
31.03.24
31.03.23
Cash flows from operatlng actvities
Cash generated from operations
8,597
116,295
Net cash provlded by operating activr¢ies
8,597
116.295
Cash flow5 from investing aclvltles
Interest recelved
365
471
Net cash provlded by InvestSn8 activlties
365
471
Changes in cash and cash equlvalents
in the operatln8 period
Cash and cash equivalents atthe
beginning of ihe reportlng perlod
Cash and cash equivalents at the end
of the reporting period
8,962
116,766
706,659
589,893
715.621
706,659
RECONCILIATION OF NET INCOME TO NEf CASH FLOW FROM OPERATING AcrivrTIES
Net income for the reporting period (as per the Statement of
Flnanclal Actlvltles)
Adjustments for
Depreciation charges
Interest recelved
Ilncrease)/Decrease in debtors
IDecreasel/lncrease In credTrtors
168,969
128,507
59
(3651
(162,894)
2,828
79
1471)
3,485
115,305)
Net cash provided by operations
8.597
116.295
ANALY51S OF CHANGES IN NEf FUNDS
At 01.0424
Cashflow
At 31.03.24
Cash at bank and in hand
706.659
8.962
715,621
The noles foxm part ofthesefinanclal ststwerrts
13

IDEAS PLU5
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
I. ACCOUNTING POLICIES
Ba515 of preparlng the financlal statements and assessment of £oing concern
The fjnancial statements of the charitable company, which is a public benefft entity under FRS 102. have
been prepared in accordance with the Charities SORP {FRS 102) 'Accounting and ReportinE by Charities:
Statement of Recommended Practice applicable to charitie5 PTeparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) leffective l January
20191.. Financial Reporting Standard 102 Yhe Financial reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 21M)6. The financial statements have been prepared under the
historical cost convention.
The trustees consider that there are no material un￿rtaint*S about the charl￿S abllity to continue as a
going concern.
The financial statements are presented in sterling (£)
Critical accountlng Judgements and key sources of estimation uncertainty
In preparing financial statements it is necessary to make certain judgements, estimates and assumptions
that affect the amounts reco8nised in the financial Statements. The following judgements and estimates
are considered by the trustees to have most SiEnifKant effect on arnounts recognlsed in Ihe financial
statements.
Useful econom1¢ Ilfe of tsnEible assets
The annual depreciation charge for tangible assets Is sen5itNe to change5 in the estimated useful economic
lives and residual values of the assets. The useful economic lives and residual values are reassessed
annually. They are amended when necessary to reflect current estimates, based on technological
advancement. future investments, economlc utilisation and the physical condition of the assets.
Income
All income is recognised in the Statement of financial Actlvities once the charity has entltlement to the
funds. It is probable that the income will be re￿ived. and the amount can be measured reliably.
Expenditure
Liabilities are recognised a5 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 obllgation can be measured reliab￿. Expenditure is accounted for on an
accruals basis and has been classified under headi￿5 that aggregate all costs related to the category.
Where costs cannot be directly attributed to particular headings they have been allocated to activities on a
basis consistent with the use of resources.
14

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMEwrs
FOR THE YEAR ENDED 31 MARCH 2023
Allocatlon and apportionrnent of costs
Costs are allocated according to the fund to whlch they apply on an Item by item basis where possible and
overheads are allocated in accordance with the terms of restricted income.
Tanglble fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated
Useful life.
Fixtures and fittings - 25% on cost.
Computer equipment- 25% on cost.
Taxatlon
The charity is exempt from corporation tax on its charitable activities.
Debtors
Trade debtors are recognised at the settlement amount. Prepaymerbts are valued at the amount prepaid.
Cash at bank and In hand
Cash at bank and in hand includes current and deposit bank account. The chartty ha5 divided its balances
across a number of financial institutions in order to mitigate risk.
Credltors
Creditors are recognised where the charity ha5 a present obligation resulting from a past event that wlll
result in the transfer of funds to a third party and the amount due to settle the obligation can be measured
or estirnated reliably. Credltors are recognised at their settlement.
Flnanclal Instruments
The charity only has financial assets and financ5al liabilities of a kind that qualify as basic financial
in5trument5. Basic financial instrument5 are initially settled at transaction value and subsequently
measured at their settlement value with the exception of bank loan5 which are subsequently measured at
amortised cost using the effective interest method.
Fund Atcountlng
Unrestricted funds can be used in accordance with the charitable objectives at the d5scretlon of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objectives of the charity.
Restrictions arise when specified by the donor or when funds are ralsed for particular restricted purposes.
Further explanation of the nature and purpose of each fund is induded in the note5 to the financial
statements.
Hire purchase and leaslng tommltments
Rentals paid under operating leases are charged to the SL*ement of Flnancial Activltles on a straight-line
basls over the perlod of the lease.
Pension co$15 and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contrlbutions payable to the
charitable companvs pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
15

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
2. DONATIONS AND LEGACIE5
31.03.24
31.03.23
Other Income
50,180
3. INVESTMENT INCOME
31.0324
31.03.23
Deposlt account interest
365
471
4. INCOME FROM CHARITABLE ACTIVITIES
31.03.24
31.03.23
Contrarts and grants
1,201,116
1.087.070
Grants included in the above as follows-
31.03.24
31.03.23
North Essex Partnership NHS Foundation Trust
NEPNHSFT- Head5 Up projert
DWP
UK YOUTH
Essex CC
1.187.312
968.169
110.869
2,377
135
5,520
13,804
1,201.116
1.087.070
5. CHARITABLE ACTIVITIES
Support Costs
(note 61
Direct Costs
Tota15
Employment assistance
1.067.712
14,980
1,082.692
6. SUPPORT C05r5
Finance
Governance costs Totals
Employment assistance
266
14,714
14,980
16

IDEAS PLUS
NOTE5 TO THE FINANaAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
7. NET INCOMEI(EXPENDITURE)
Net income expenditure is stated after charging".
31.03.24
31.03.23
Auditors remunefation
Depreciation - owned assets
Other operating leases
3,120
59
8,463
2,970
107
7,907
8. TRUSTEES REMUNERATION AND BENEFITS
There were no trustees remuneration ur other benefit5 for the year ended 31 March
2024 nor for the year ended 31 March 2023.
The charity consider its key management personnel to comprise trustees and the general
manager. Total remuneration to key personnel is £59051 excluding employers national
insurance12023; £57,143)
Trustees expenses
During the year, key personnel received £20012023: £120) for mileage costs. this was for
the delivery of contrarts and lialson with partnership or8anisation5.
9. STAFF COSTS
31.03.24
31.03.23
Wages and salaries
Social security costs
Other pension costs
866,191
73.423
28,171
967,785
777,018
64.291
24,028
865,337
The average monthly number of employees during the year was as follows..
All staff
33
28
No employees received in excess of £60,000.
17

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfNITIES
Restrlcted
Unrestrlrted Funds Funds
Total Fund5
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable activities
Investments
50,180
50.180
1,201,116
365
1.201,116
365
70TAI
50,545
1.201,116
1,251.661
EXPENDITURE ON
Charitable activities
23,647
1.059,045
1,082.692
NET INCOMEI(EXPENDITURE)
26,898
142,071
168.969
RECONCIUATION OF FUNOS
Total funds brought forward
62.334
641,462
703.796
TOTAL FUNDS CARRIED FORWARD
89.232
783,533
872,765
11. TANGIBLE FIXED ASSErs
Fixtures &
Fittings
Computer
Equipment
Totals
COST
At l April 2023 and 31 March 2024
3,118
5.976
9,094
DEPRECIATION
At l April 2023
Charge for year
At 31 March 2024
3,118
5,738
59
5.797
8,856
59
8.915
3.118
NEf BOOK VALUE
At 31 March 2024
179
179
At 31 March 2023
238
238
18

IDEAS PLUS
NOTES TO THE FINANCIAL sfATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
12. DEBTORS: AMOUNT5 FALUNG DUE WIThIN ONE YEAR
31.0324
31.03.23
Trade debtors
166,379
3,485
13. CREDITOR5AMOUNTS FALLING DUE wrrHIN ONE YEAR
31.03.24
31.03.23
Trade creditor5
Accrued expenses
6,294
3,120
9.414
3,586
6,586
14. MOVEMENT IN FUNDS
At 1.4.23
Net movement
Al 31.3.24
Unrestricted funds
General fund
Designated fund
284
62,050
26,898
27,182
62,050
62.334
26.898
89.232
Restricted funds
Employment Support
Heads UP
Employment Retention
Kickslart
UK Youth
Multiply
Ipspc
540,783
31.786
65.950
1,683
1.722
(462)
65,014
{367}
25.762
605,797
31,419
91,712
1.683
1,722
{5761
51.775
{114}
51.775
641.462
142.070
783.532
Total Funds
703,796
168,968
872,764
Included In the net movement is a transfer from restricted funds to unrestricted funds to
cover the costs of running the charity included in unrestricted funds
continued
19

IDEAS PLUS
NOTES TO THE FINANaAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
14. MOVEMENT IN FUNDS- continued
Net movement in funds, induded in the above asfollows:
Incoming
Resources
resources
expended
Movement
in funds
Transfer
Unrestricted funds
General fund
50.545
{23,647)
26.898
Restricted funds
Employment Support
Heads Up
Employment Retsntion
Multip]y
Ipspc
733,539
{668,525)
1367}
{196,605)
{114)
(186,735)
{1,052.346)
{1,075.993}
65,014
(367)
25,762
(114)
51,775
142,070
168,968
222.367
238.510
1,194,416
1,244,961
Comparatives for movement in funds
At 1.4.22
Net movement
At 31.3.23
Unrestricted funds
General fund
Designated fund
(9.121)
62,050
9.405
62.050
52.929
9,405
62.334
Restritted funds
Employment Support
Heads Up
Ernployment Retention
Kick5tart
UK Youth
Multiply
421.757
36,235
61,419
1,312
1.637
119,026
(4,449)
4,531
371
85
{4G2)
119,102
128,507
540,783
31.786
65.950
1,683
1,722
(462)
641,462
703.796
522,360
575,289
Total Funds
continued
20

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023
14. MOVEMENT IN FUNDS- cohtinued
Net movement in funds, included in the above as follows:
Intorning
Resources
resources
expended
Movement
in funds
Transfer
Unrestrlcted funds
General fund
4,671
(42,266)
47,000
9.405
Restrlcted funds
Employment Support
Heads Up
Employment Retention
Kickstart
UK Youth
Multiply
763.219
110.869
197,701
5,426
135
5,520
1,082,870
1.087,541
(608,003)
(115,318)
(182,360)
15,055)
150)
15,982)
(916,768)
1959.034)
I36,1￿)
119.026
(4,4491
4,531
371
85
1462)
119,102
128,507
(10,810)
Employment Support: the charity's largest contrart won for the third tirne in 2015 and delivering
supported employment services to clients With severe and enduring mental ill health In West and south
Essex; delivered in partnership wlth Essex Unlversity Partnershlp Trust
Heads Up: is a work readiness support programme for those with common mental health problems. who
have been unemployed or economicalty inactive for 12 months or more and live in Essex. Head5 Up helps
participants develop their self-confidence, resilience and emotional well-being through one-to-one sUPPOrt
and interactive workshops, as well as helping them with the practical aspects of finding a Job such as
brushing up on CV writing skills, assisting with looking for jobs and filling out application fornis.
Employment Retention: A provision to support those whose jobs are at risk as a result of thelr111 health.
Kickstart: The government'5 national pro8ramme that supported individuals back into work after the
pandemic.
UK Youth: We delivered a small-scale girls work project. It invofved supporttng a Eroup of young women
that were identified as having early signs of poor mental health in order lo develop their self confidence
and deliver a social action project.
15. Leases
Operating Leases
Total future minimum lease payments under non-cancellable operating leases are as follows:
31.03.24
31.03.23
Not later than one yeaT
Later than one and not later than fNe years
Later than fwe years
14,115
24.702
38.817
21

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FQR THE YEAR ENDED 31 MARCH 2023
16. RELATED PARTY D15CLOSURES
There were no related party transaction5 foi the yeai ended 31 March 2024.
17. GUARANTEE STATUS
The company is limlted by guarantee, whereby every member of the company undertakes to contribute to
the assets of the company. in the event of a winding up, while they are o member or within one year after
they cease to be a member, such amounts a5 may be required not exceeding one pound.
22