REGISTERED COMPANY NUMBER: 02772286 {England and Wales)
REGISTERED CHARITY NUMBER:1016182
REPORTOF THE TRusfEES AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FOR
IDEAS PLUS
Mayor. Cuttle & Co
Chartered Accountant5
Aquarium. Suite 7b
101 lower Anchor Street
CHELMSFORD
Essex
CM2 OAU

IDEA5 PLU5
CONTENTS OF THE FINANCIAL sfATEMENTS
For the year ended 31 March 2025
Page
Report of the Trustee5
Ito7
Report of the Independent Auditors
8tolO
Statement of Financial Artlvities
li
Balance sheet
12
Cash Flow Statement
13
Notes to the Flnanclal Statements
14to22
Detailed Statement of Financial Activities
23

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2025
IDEAS PLUS REPORT for the Year Ended 31 March 2025
The trustees who are also directors of the charity forthe purposes of the Companies Act 2006. present
their report with the financial statements of the charity for the year ended 31 March 2025. The
trustees have adopted the provisions of Accounting and Reporting by Charities= Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effective l January
2019).
Objectives and Activities
Objects of the charity-. 'Idea5 Plus Is established to relieve need among and advance the education of
disabled people by providing or assisting in the provision of vocational training, enabling such people
to acquire skills, the possession of which will assist them to obtain employment or otherwise become
self-supporting.,
Our mission statement is= Yo support people with mental ill health to secure and retain employment
in Essex and neighbouring counties..
In line with best practice, the service is now operatingwithin a Social Model of Disability. The definition
accepted by the board of trustees identifies disability as: the loss or limitation of opportunities to take
part in the mainstream of the community on an equal basis with others due to physical or social
barriers. This includes people who have suffered or are suffering from mental ill health and who, while
experiencing significant barriers to employment. do not necessarily see themselves as disabled. but
rather as disadvantaged in the labour market.
Public benefit
The work of the charity falls within the charitable purpose of-. the relief of those in need, because of
youth, age, ill health, disability, financial hardship or other disadvantage. The work of the charity
benefits those people in the a￿a covered by the service who face barriers to employment and training
because of their physical or mental impairments. This is in line with our Objectives and Activities as
listed below.
Achlevement and Performonce
Objectives for 2024-25
To prepare for our first full Fidelity Review of our IPS service in Primary Care
o This was conducted in the West team and we achieved a Fair Fidelity outcome which
was in line with other new Primary services
To recruit to. deliver and monitor the impact of the IPS and Retention service ft)r Primary
Care
The teams were recruited to. and de5Plte some staff turnover we are completing the
year with virtually all posts filled
To review our needs and explore Options for an operational base in South Essex
o This has been achieved with an office based in Basildon
To modernise our website and develop a stronger social media presence
o This has been achieved after some teething problems. feedback has been positive
To launch a new IPS-Y service for young people
o This was achieved. more detailed below
To prepare for recoTnmi5sioning of the current IPS and Retention services
o This is being prepared for IPS but Essex County Council have decided not to
recommission a retention service

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2025
Individual Placement and Support (IPS}- points of interest:
Team Leads changed from caseload carrying to a focus of directly support5ng staff more since
November
Closer management and support have enabled practice to be monitored regularly with the
Team Leads providing more direct contact with their staff.
We have had consistent staffing across both the Senior Leadership team and Employment
Specialists.
The NHS Lon8 Term Plan targets remain as a measure of comparable performance with our
ECC commissioners.
Our overall Service useraccess achieved what we needed against the NHS targets.
Significant increase in job conversions for West Essex with South also remaining steady.
Targets from IPS Grow and NHS have increased twice over the last few years and seen a jump
from 30Yo to now 40%. As we strive to achieve rnore. the targets have also moved.
Employ-Ability
(Actual)
246
Employ-Ability
(NHS LTP Target)
2341109%)
Employ-Ability
{ECC Target)
548
Service users accessing
the service (Westl
Se￿iCe users accessing
the service (South)
Service users accessing
the service {Total)
Job Conversion (West)
Job Conversion Isouthl
362
380 (95%)
774
608
614 {99%)
1322
31.3Yo lup 9%)
23.IY. (no changel
40Y.
40Y.
40Y.
40¥.

IDEAS PLUS
REPORT OF THE TRUSfEES
for Year Ended 31 March 2025
Job retention {JR)
Job retention had been offered as a service to clients under the original IPS contract which ceased on
31 March 2025. This is in no way a reflection of the service performance, or need within the
community.
Retention still exists for mild to moderate mental ill health from I" April 2025 but this year was the
final one for those individuals with and SMI that required support.
The service was embedded well in West and South Essex.
We had to maintain our contract targets (same as 202314} whilst winding down the service
and stopping new access from January.
The Primary Service was able to pick up some of the referrdls from Secondary in the last
quarter of the year to ease the pressure.
We kept a single manager for the whole Retention service offer across all the current
contracts to ensure best practice was maintained throughout.
Targets were achieved at 123% of contract overall during a period of uncertainty for staff
South / West
(Actual}
386
South / West
{Target)
313
Service
users
accessing the service
Retained outcomes
1123Yo}
60%+
61%
IPS West Suffolk
Our West Suffolk service is a small team and this year there was a one year extension to the Current
contract.
It has had challenges with staffing and long term sickness this year which does cause a
disproportionate pressure on the remainin8 stsff. We were able to have one additional Employment
Specialist from the Service Development Fund.
Ernploy-Ability
(Artual)
250
Employ-Ability
(ICB Ta￿et1
290
Service user5 accessing
the service
(West Suffolk
Unernployed access
Job conveTsion (total)
Unemployed
Job
Conversion
171
83
37= 21.6%
40Y.

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2025
Primary Care work
This year saw a significant expansion in the team size for the pilot of Primary Care IPS services.
West was the leading performing area across the whole of Essex and the pilot scheme has now been
extended until September 2026 where it will be phased out.
The governments Connect to Work programme is starting in 2025 and our Primary Care offer will move
into delivering this in the Autumn. The new programme will also include delivery in both Southend
and Thurrock.
Our current delivery covered West and South Essex (excluding the unitary authoritiÈS}. Points to note
include:
New referrdl pathways were developed with PCN networks and others including prison
services.
DWP referrals were lower than anticipated and self-referrals were always the strongest
conversion5 in accessing the service.
West Essex had the strongest performance across Essex. They a150 had a consistent staffing
team with little change in personnel. South did have vacancy in management and had
significant long term sickness which did impact on the overall year outcomes.
Retention outcome5 continued to exceeded targets acr035 the contract. In the last quarter,
this Was the only option for clients and did put additional pressure on the teams.
IPS Prirnary Care
Referrdls
Access
(Target)
(Tar8et}
4131329)
25112301
18011651
16311151
54516461
32814601
42713281
2971230)
Job Outcomes
(Target)
77192)
1341461
7411841
213188)
Area
West IPS
West Retention
South IPS
South Retention
IPS- Youth
The charity began a pilot. funded by The People's Lottery. deliverin8 IPS for young people with severe
mental illness. It was aimed at 14+ years and the aim was to understand this ta￿et age group, explore
how best to work with them and discover any wider unmet need.
There was high demand for the service, especially at the younger age of 14-16. It w35 clearthere were
some complex individualsto work with, positiveoutcomes included supporting individua15 to reengage
with education and training. The post 16young people had many barriersbefore they could realistically
start to engage fully with a traditional IPS service. but we were able to build effettive relationships and
move them forward.
We are now using the knowledge and information gained to tailor this towards a potential upcoming
service for Young Adults that is being commissioned across the whole of Essex.
Financial Review
Investment policy
While interest rates remain low. we have moved our deposits from Shawbrook Bank and Hampshire
Trust Bank into the main Lloyds account.

IDEAS PLUS
REPORT OF THE TRusfEES
for Year Ended 31 March 2025
Reserves policy
The trustees, policy on reserves remains unchanged and reflects the ￿qUirementS for reserves in light
of the main risks to the organisation. A policy has been agreed that unrestricted funds not committed
Should be between 3 and 6 months ofestimated annual expenditure. The reserves are needed to meet
the working capital requirements of the charity to cover shortFalls or to manage a wind down of
activity.
Plans for the Future
The charity will be focused on re-establi5hing some stability aw)d a sense of managed progression. We
will look to secure the extension of the existing Severe Mental Illness contract. implement the Connect
to Work programme for Primary services and aim to tender for new directions in IPS-Youth.
More specifically:
To prepare for our full Fidelity Review of our IPS service in Secondary Care
To move across to a Connect to Work contratt for delivery of an IPS and Retention service in
Primary Care
To develop our relationships and presence in Greater E55ex (Thurrock and Southend)
To look at how new technologies can assist the development of our work
To have a greater focus and understanding of our race equity data and how we use it to
inform our work
To tender for opportunities for an IPS service for young adults and Retention work
To prepare for recommissioning of the current IPS service in Suffolk
STRucfuRE. GOVERNANCEAND MANAGEMENT
Constitution
The charity is constituted as a Company limited by guarantee and was registered on the 9 December
1992. The Company was registered as 3 Charity in January 1993. Ideas Plus operates under Articles of
Association which specify that the organisation is set up to deliver Service as detailed in the objects of
the Memorandum of Association. Recruitment and appointment to the Management Committee Phil
Edwards, Louise Gu and Debbie Salmon were confirmed in their posts as Chair. Treasurerand Company
Secretary respectivelyatthe AGM. The current Board has a numberof long serving members and some
more recent appointees.
Organisational Structure
Ultimate responsibility for decisions on the running of the charity lie with the Board. Trustees then
delegate day-to-day management of service delivery to a Head of Service, supported by an
administration team and Team Leaders for the various delivery teams. The Board meet 6 weekly to
discuss a report from the manager. review progress on our delivery of contracts and to make any
decisions necessary. The Board also operates a Human Resource subcommittee to review specific
issues relating to staffing, such as changes to staffing structures and salary reviews.
Risk Manogement
Business continuity plans were carried out to ensure that all key services and elements could function.
Increased staffing has meant a large rise in monthly payroll. Specific processes were put in place to
ensure we have sufficient funds at all times. The 3+2 year has now entered into the second yearof the
extension period alongside our partners Essex Partnership University Foundation Trust IEPUTI. Focus
will be around the future recommissioning and any extension from the Piimary IPS pilot.

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
02772286 (England and Wales)
Registered Charity number
1016182
Registered office
tla Employ-Ability
Latton Bush Centre
Southern Way
Harlow
Essex
CM18 7BL
Trustees
Philip Edwards - Chair
Debra Susan Salmon- Treasurer
Jeffrey Attfield
Leigh Dinemuro
Karen Bayliss
Kenneth Day
Paul Smith
Company Secretary
Timothy James Page
Auditor5
Mayor Cuttle & Co.
Suite 7b Aquarium
101 Lower Anchor Street
Chelmsford
CM2 OAU
Bankers
Lloyds TSB
East Gate Harlow
PO Box 1000
BXI ILT
Manager
Darren Connew

IDEAS PLUS
REPORT OF THE TRUSTEES
for Year Ended 31 March 2025
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees are responsible for preparing the Report of the Trustees and the financial statements in
accordance with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally
Accepted Accounting Practice} including Financial Reporting Standard 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" Company law requires the trustees to prepare
fi nancial 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 the income
and expenditure. of the charitable company for that 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 goinE concern basis unless it is inappropriate to presume that the
charitable company will continue in business. The trustees are responsible for keeping proper
accountir)g record5 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 with the
Companies Act 2006.
They are a150 responsible for safeguarding the assets of the charitable company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the
trustees are aware:_ there is no ￿levant audit information of which the charitable company's auditors
are unaware; and- the trustees have taken all steps that they ought to have taken to make themselves
aware of any relevant audit information and to e5tabli5h that the auditor5 are aware of that
information.
AUDITORS
The auditors, Mayor Cuttle & Co, were reappointed at the Annual General Meeting on Il, September
2025.
Approved by order of the board of trustees on 13 September and signed on its behalf by:
Philip Edward5

IDEAS PLU5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF IDEAS PLUS
for Year Ended 31 March 2025
Opinion
We have audited the financial stalements of Ideas Plus (the 'charitable company'l for the year ended 31 March
2025 which comprise the Statement of Financial Activities, the Balance Sheet. the Cash Flow Statement ar)d
note5 to the h"nancial statements, including a summary of signifi-cant accounkn.ng policies. The fi.nancial reporhng
framework that has been applied in their preparation is applicable law and Uniled Kingdom Accountir)g
Standards Ivnited Kingdom Generally Accepted Accounting Practicel, including Financial Reportin8 Standard 102
'the Financial Reporting Standard applicable in the UK and Republic of Ireland,.
In our opinion the fi'nancial statements=
Give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources. including its income and expenditure. for the year
ended.
Have been properly prepared in accordan￿ with United Kingdom Generally Accepted Accounting
Prachce, including Financial Reporb"ng Standard 102 'The Financial Reporting Standard applicable in the
UK and Republic of Ireland. and
Have been prepared in accordance with the requirements of the Companies Act 2006.
Basi5 for opinion
We conducted our audit in accordance with International Standards on Auditing. IUKI IISAS) IUKI and applicable
law. Our responsibilities under Ihose standards are further described in the Auditors, responsibilities for the
audit of the financial statemenls section of our report. We are independent of the charitable company in
accordance with the ethical requirements that are relevant to our audit of the fi.nancial statements in the UK,
Including the FRC's Ethical Standard and the provision5 available for Small enkn"ts"es, in the circumstances set out
in the note5 to the Financial Statements. and we have fulh.lled our other ethical respor)sibilitr"e5 in accordance
wtth these req uirements. We believe that the audit evidence we have obtained 15 suffi'cient and appropriate to
provide a basis for our opinion.
Conclusions relating to going concern
In 3LJdih"ng the fi.nancial st3tements, we have concluded that the trustees, use of the going concern basis of
accounting in the preparatr.on of the fi.nancial statements is appropriate.
8ased on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively. Tnay cast 5ignih.cant doubt on the charitable cofflpany's ability to
continue as a going concern for a period of at least twelve Ftbonths from when the linancial statements are
authorised for issue.
Our responsibilities and the responsibilities of the tmstees with respect to Boing concern are described in the
relevant section5 of this report.
Other information
The trustees are responsible for the other information. The other information comprises the informatr.on
included In the Trustees. Annual Report, Olher than the flnancial statemenis and our Repori of the Independent
Auditors thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and,
in doing so, consider whether the other information is materially consistent with the financial Statements or our
knowledge obtained in the audit or otherwise appear5 to be materially misstated. If we identify such material
inconsistencies or apparent material misstatements. we are required to determine whethor this gives rise to a
material misstatement in the financial statements themselves. If based on the work we have performed, we
conclude that there is a material misstatement of this information. we are required to report that fact. We have
nothing to report in this regard.

IDEAS PLUS
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF IDEAS PLUS
for Year Ended 31 March 2025
Opinions on other matters prescribed by the Companie5 Act 2006
In our opinion, based on the work undertaken in the course of the audit..
The information given in the Report of the Trustees for the linancial year Iwhich includes the director5
report) for which the h'nancial statements are prepared is consistent with the financial statements. and
The Report of the Trustees has been prepared in accordance with applicable legal requirements.
Matter5 on which we are required io report by eKceptioD
In the light of the knowledge and understanding of the charitable company and its environment obtained in the
course of the audit, we have not identr.fied material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to
report to you if, in our opinion:
Adequate accounting records have not been kept or returns adequate for our audit have not been
received from branches not visited by us- or
The fi'nancial statements are not in agreement with the accounting records and return5,' or
Certain Disclosures of trustees. remuneration specified by law are not 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 h'nancial statements in accordance with the small
companies, regime and take advantage of the small companies. exemption from the requirement to
prepare a Strategic Report in preparing the Report of the Trustees.
Responsibilities of tru5tee5
As explained more fully in the Statement of Trustee5' Responsibilities, the trustees (who are also the directors
of the charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control a5 the
trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the fi'nancial statements, the trustees are responsible for assessing the charitable compar)y's
ability to continue as a going concern, disclosing. as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either, intend to liquidate the charitable company or to
cease operation5, or have no realistic alternative but to do so.
Our responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the tinancial statements as a whole are free
from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors
that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an
auéit conducted in accordance with ISAS {UKI will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if. individually or in the aggregate,
they could reasonably be expected to influence the economic decisions of user5 taken on the basis of these
fi'nancial statements.
Irregularities, including fraud are instances of non-compliance with laws & regulations. We design procedures
in line with our responsibilities, outlined above to detect material misstatements in respect of irregularities.
including fraud.
The extent to which our procedures are capable of deteckn.ng irregularitie5, including ffaud is detailed below:

IDEAS PLU5
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF IDEAS PLUS
for Year Ended 31 March 2025
We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and
delermined that the most signilicant are those covered by the Statement of Recommended Practice for
Ch3rities150RP 20191 and the Charities Act 2011. We assessed the risk of material misstatement in respect of
fraud by making enquiries of management and trustees and by testing the implementation of accounting
controls in place.
Based on the results of our risk assessment. we designed our audit procedures to identify non-compliance with
such laws and regulations identified above by making enquiries with key personnel and reviewinE relevant
documentation such as minutes of Trustee meetings and correspondence with regulatory bodies. We
considered the risk of fiaud through management override by incorporation testing of journal entrie5 and
reviewing any requirement5 to meet performance target5. We also considered, and tested for. the po55ibility
of unauthorised payrnent5 to related parb"es.
A further description of our responsibilities for the audit of the fin3n¢ial statements 15 located on the Financial
Reporhng council's website at www.frc.o
auditorsres
onsibilities. Thi5 description forms part of our
Report of the Independent Auditors.
Use ol our report
This report is made solely to the charitable company's member5, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken 50 that we might State to the charitable
company's members those matters we are required to state to them in the auditQf5' report and for no other
purpose. To the fullest extent permitted by13w, we do not accept OT assume responsibility to anyone other than
the charitable company and the charitable company's members as a body. for our audit work, for thi5 report, or
for the opinions we have formed.
Stephen William Evans FCA {Senior Statutory Auditor)
For and on behalf of
Mayor, Cuttle & Co.
Chartered Accountants
Aquarium, Suite 7b
101 Lower Anchor Street
Chelmsford
Essex
CM20AU
Date
io

IDEAS PLUS
STATEMENT OF FINANCIAL ACTIVITIES {INCLUDING INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2025
31.3.25
31.3.24
Unrestricted
Funds
Restricted
Funds
Total Funds
Total Funds
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable attivities
Investments
50
50
2,103,746
50,180
1,201,116
365
2,103.746
TOTAL
50
2.103.746
2.103,796
1,251.661
EXPENDITURE ON
Charilable activities
954
1,948,292
1,949,246
1,082,692
NET INCOMEI{EXPENDITUREI
1904}
155,454
154,550
168,969
TRANSFERS BEtWEEN FUNDS
14
34.248
134.2481
Nrr MOVEMENT IN FUNDS
33,344
121,206
154,550
168,969
RECONCILIATION OF FUNDS
Total f unds brought forward
89.232
783,533
872,765
703,796
TOTAL FUND5 CARRIED FORWARD
122,576
904,739
1,027.315
872,765
The notes torm pan of rhe5efinancial ststements
li

IDEAS PLUS
BALANCE SHEET
FOR THE YEAR ENDED 31 MARCH 2025
31.03.25
31.03.24
Unrestricted
Note5 Funds
Restricted
Funds
Total Funds
Total Funds
FIXED ASSETS
Tangible assets
li
17
117
134
179
CURRENT ASSErs
Debtors
Cash at bank and in hènd
12
225.685
712,033
937,718
225,685
834,592
1,060,277
166.379
715.621
882,000
122.559
122,559
CREDITORS
Amounts falling due within one year
13
1 33.096)
133,0961
19,4141
NETCURRENT ASS￿5
122,559
904,622
1.027,181
872,586
TOTAL ASS￿5 LESS CURRENT LIABILITIES
122.559
904,622
1.027,181
872,586
NET ASSETS
14
122,575
904,739
1,027,315
872,765
FUNDS
Unrestricted funds
Restricted funds
122,576
904,739
89,232
783,533
1.027,315
872,765
These financial Statements have been prepared in accordance with the provisions applicable lo charitable
companies subject to the small cornpanies regime.
The financial Statements were approved by the board of Trustees & authorised for issue on*/ i and siened on
it5 behalf b
Philip Edwards- Trustee
The nores form Pafi of ihese financial staternent
12

IDEAS PLUS
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
31.03.25
31.03.24
Cash flows from operating actvities
Cash generated from operations
118,971
8.597
Net cash provided by operating activities
118,971
8,597
Cash flows from investing actvities
Interest received
365
Net cash provided by investing activities
365
Changes in cash and cash equivalents
in the operating period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end
of the reporting period
118,971
8,962
715,621
706,659
834,592
715,621
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING AcfiviTIES
Net income forthe reporting period {as perthe Statement of
Financial Activitiesl
Adjustments for
Depreciation charges
Interest received
Ilncreasel/Decrea5e in debtor5
IDecreasel/lncre2se in creditors
154,550
168,969
45
59
13651
1162,8941
2.828
159.3051
23.682
Net cash provided by operations
118,971
8,597
ANALYSIS OF CHANGES IN NET FUNDS
At 01.04.24
Cashflow
At 31.03.25
Cash at bank and in hand
715,621
118.971
834,592
The notes form part of these financial statefflents
13

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
I. ACCOUNTING POLICIES
Basis of preparing the financial statements and assessment of going concern
The financial statements of the charitable company. which is a public benefit entity under FRS 102, have
been prepared in accordance with the Charitie5 SORP IFRS 102) 'Accounting and Reporting by Charities-
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective l January
20191., Financial Reporting Standard 102 Yhe Financial reporting Standard applicable in the UK and
Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the
historical cost convention.
The trustees consider that there are no material uncertainties about the charity'5 ability to continue as a
going concern.
The financial statements are presented in sterling {£)
Critital accounting 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 recognised in the financial statements. The following judgements and estimates
are considered by the trustees to have most significant effect on amounts recognised in the financial
statements.
Useful economic life of tangible assets
The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic
lives and residual values of the asset5. The useful economic lives and residual values are reassessed
annually. They are amended when necessary to reflect current estimates, based on technoloEical
advancement, future investments. economic utilisation and the physical condition of the assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the
funds. It is probable that the income will be received, and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there 15 a legal or constructive obligation comfnitting
the charity to that expenditure. it is probable that a transfer of economic benefits will be required in
settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an
accruals basis and has been classified under headings that aggregate all costs related to the category.
Where costs cannot be directly attributed to particular heading5 they have been allocated to activities on a
basis consistent with the use of resources.
14

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Allocation and apportionment of costs
Costs are allocated according to the fund to which they apply on an item by item basis where possible and
overheads are allocated in accordance with the terms of restricted income.
Tangible 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.
Computerequipment- 25% on c05t.
Taxation
The cha rity is exempt from corporation tax on its charitable activities.
Debtors
Trade debtors are recognised at the settlement amount. Prepayments 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 charity has divided its balances
across a number of financial institutions in order to mitigate risk.
Creditors
Creditors are recogni5ed where the charity has a present obligation resulting from a past event that will
result in the transfer of funds to a third party and the amount due to settle the obligation can be measured
or estimated reliably. Creditors are reco8nised at their settlement.
Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially settled at transaction value and subsequently
measured at their settlement value with the exception of bank loans which are subsequently measured at
amortised cost using the effective interest method.
Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objectives of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the firbancial
statements.
Hire purchase and leasing commttments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line
basis over the period of the lease_
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the
charitable company's pension scheme are charged to the Statement of Financial Activities in the period to
which they relate.
15

IDEAS PLU5
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
2. DONATIONS AND LEGACIES
31.03.25
31.03.24
Other Income
50
50,180
3. INVESTMENT INCOME
31.03.25
31.03.24
Deposit account interest
365
4. INCOME FROM CHARITABLE ACTIVITIES
31.03.25
31.03.24
Contracts and grants
2.103.746
1.201,116
Grants included in the above as follows:
31.03.25
31.03.24
North Essex Partnership NHS Foundation Trust
DWP
929,271
1.174,475
1.187.312
13.804
2.103,746
1.201.116
5. CHARITABLE AcfiviTIES
Support Costs
Inote 61
Direct Costs
Totals
Employment assistance
1,932,435
16,811
1,949,246
6. SUPPORT COSTS
Finance
Governance costs Totals
Employment assistance
360
16,451
16,811
16

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
7. NET INCOMEI(EXPENDITURE)
Net income expenditure is stated after charging=
31.03.25
31.03.24
Auditors remuneration
Depreciation- owned assets
Other operating leases
3,540
45
17.477
3,120
59
8,463
8. TRUSTEES REMUNERATION AND BENEFITS
There were no trustees remuneration or other benefits for the year ended 31 March
2025 nor for the year ended 31 March 2024.
The charity consider its key management personnel to comprise trustees and the general
manager. Total remuneration to key personnel is £61506 excluding employers national
insurance (2024,. £59,051)
Trustees expenses
During the year, key personnel received E9312024: £200) for mileage costs. this was for
the delivery of contracts and liaison with partneiship organi5ation5.
9. STAFF COSTS
31.03.25
31.03.24
Wages and salaries
Social security costs
Other pension costs
1.594.317
143,786
55,982
1,794,085
866,191
73.423
28,171
967,785
The average monthly number of employees during the year was as follows:
All staff
56
33
Employees who received more than £60,000 (excluding employer pension costs) were as
follows..
Employee Benefits
£60,000 - £70,000
Number of employees
17

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfiviTIES
Restricted
Unrestricted Funds Fvnds
Total Funds
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable activitie5
Investments
50,180
50,180
1,201,116
365
1,201,116
365
TOTAL
50.545
1.201.116
1,251.661
EXPENDITURE ON
Charitable activities
23.647
1,059,045
1.082,692
NET INCOME/(EXPENDITURE)
26,898
142,071
168,969
RECONCILIATION OF FUNDS
Total funds brought forward
62,334
fv11.462
703.796
TOTAL FUNDS CARRIED FORWARD
89,232
783,533
872.765
11. TANGIBLE FIXED ASSETS
Fixtures &
Computer
Equipment
Fittings
Totals
COST
At l April 2024 and 31 March 2025
3,118
5.976
9,094
DEPRECIATION
At l April 2024
CharEe for year
At 31 March 2025
3.118
5,797
45
8.915
45
3,118
5,842
8,960
NET BOOK VALUE
At 31 March 2025
134
134
At 31 March 2024
179
179
18

IDEAS PLUS
NOTESTO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.25
31.03.24
Loans to Employees
Trade debtors
29
225,656
225,685
166,379
166.379
13. CREDITORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.03.25
31.03.24
Trade creditors
Accrued expenses
10.906
22.190
33.096
6,294
3,120
9,414
14. MOVEMENT IN FUNDS
At 1.4.24
Net movement
At 31.3.25
Unrestricted funds
General fund
Designated fund
27,182
62.050
33,344
60,526
62,050
89.232
33,344
122,576
Restricted funds
Employment Support
Head5 Up
Employment Retention
Kickstart
UK Youth
Multiply
Ipspc
605.797
31,419
91,712
1,683
1,722
15761
51,775
32,095
131,419)
120.632)
11,683)
(1.722)
576
637,892
71.080
143,992
195,767
783,532
121.207
904,739
Total Fund5
872,764
154,551
1,027.315
Included in the net movement is a transfer from restricted funds to unrestricted funds to
cover the cost5 of running the chhrtty included in unrestricted funds. as well as transfers
from Funds that are no longer in use to ihe general fund.
continued
19

IDEAS PLU5
NOTESTO THE FINANCIAL5TATEMETrtts
FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above as follows:
Incoming
Resources
resources
experided
Movement
in funds
Transfer
Unrestricted funds
General fund
50
1954)
34.248
33,344
Restricted funds
Employment Support
Heads Up
Employment Retention
Kickstart
UKYouth
Multiplv
Ipspc
737.948
1705,8531
32,095
(31,4191
120,6331
11,6831
11,7221
576
143,992
121,206
154,550
131,4191
191.323
1211.9561
11,6831
(1,7221
576
1,174,475
2,103,746
2,103,796
11.030.483)
11.948,2921
11.949,2461
134,2481
Comparatives for movement in funds
At 1.4.23
Net movement
At 31.3.24
Unrestricted funds
General fund
Designated fund
284
26,898
27,182
62,050
62.050
62.334
26.898
89,232
Restricted funds
Employment Support
Heads Up
Employment Retention
Kickstart
UK Youth
Multiply
Ipspc
540.783
31.786
65.950
1.683
1,722
{462)
65.014
13671
25.762
605,797
31.419
91,712
1,683
1.722
{5761
51,775
783,532
872,764
{1141
51.775
142.070
168,968
641.462
703,796
Total Funds
continued
20

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
14. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above as follows:
Incoming
Resources
resources
expended
Movement
in funds
Transfer
Unrestricted funds
General fund
50,545
{23,6471
26,898
Restricted funds
Employment Support
Heads Up
Employment Retention
Multiply
Ipspc
733,539
{668,5251
(3671
{196.6051
(1141
{186,7351
11,052,346)
11,075,993)
65,014
13671
25,762
11141
51,775
142,070
168,968
222.367
238,510
1,194,416
1,244,961
Employment Support Is a contract delivering supported employment services to clients with long and
erbduring mental ill health in West and South E55ex: delivered in partnership with Essex Partnership
University Trust
Employment Retention.. A provision to support those whose jobs are at risk as a result of their ill health.
IPSPC is a contract delivering supported employment services to clients in a primary care setting for those
with mild to moderate mental ill health in West and South Essex- delivered in partnership with Essex
Partnership University Trust
Heads Up, Kickstart, Uk Youth and Multiply contracts have all expired, any remaining balance on the funds
have been transferred to the general fund for the current period leaving the three current contracts within
the active funds.
15. Leases
Operating Leases
Total future minimum lease payments under non-cancellable operating leases are as follows=
31.03.25
31.03.24
Not later than one year
Later than one and not later than five years
Later than five years
3,529
3,529
3.529
7.058
7.058
10,587
21

IDEAS PLUS
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
17. NON ADJUSTING SUBSEQUENT EVENT
Since the year end the contract for Essex IPS service for people with Severe Mental Illness ISMII has not
been renewed and the current contract ended on 30 September 2025. All staff associated with the contract
have transferred acros5 to the new contract provider underTUPE and no material associated costs are
expected to be incurred.
18. GUARANTEE STATUS
The company is limited 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 a member or within one year after
they cease to be a member, such amounts as may be required not exceeding one pound.
22

IDEAS PLUS
DETAILED STATEMENT OF FINANCIAL ACtIVlTIES
FOR THE YEAR ENDED 31 MARCH 2025
31.03.25
31.03.24
INCOME & ENDOWMENTS
Donations and Legacies
Other Income
50
50,180
Investment Income
Deposit account interest
365
Charitable Activities
Contracts arbd Grants
2.103.746
1,201,116
Total incoming resources
2.103,796
1,251,661
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
RaisinE Funds
Temporary staff
Staff rewards
Rent and rates
Insurance
Telephone
Postage and stationery
Sundries
Training
Travel
Provision for Access To Work Grant
Computer costs
Recruitment and promotion
Redundancy
Computer equipment depreciation
1.575.667
143.786
55.983
570
866.191
73,423
28,171
5,506
2,043
8,463
6,410
13,497
3,682
3.412
8,309
23,545
575
17,477
10.919
26.336
6.406
4,207
13,986
36,787
854
10,388
9,799
18,650
45
12,822
7,789
4,390
59
1,932,435
1,067,712
Support costs
Finance
Bank charges
360
266
Governance costs
Auditors remuneration
Accountancy and legal fees
3.540
12,911
3,120
11,594
16.451
1,949.246
154,550
14,714
1.082,692
168,969
Thls page does ftot form part of the statutory financial statements
23