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2021-03-31-accounts

Registered Company No. 2846784 Registered Charity No. 1040208

Haven Tyneside Ltd (by guarantee)

Financial Statements

for the year ended 31 March 2021

Haven Tyneside Ltd (by guarantee) Financial Ststements for the year ended 31 Mareh 2021 Contents Page t£gai and Administrnttve tnforn)ation Statsmentof financial Adivity Balan¢¢ Sh￿t Casb Flow Statement General tDc(Mne and EX￿￿ltsre Account io Notcs 12 Auditoes RqM)rt 18

Haven Tyneside Ltd (by guarantee) Legal and Administrative lDfornialion Cotwy Numi 2846784 Charity Number 1040208 H.M.Kay J Mackintosh M Ferguson PJRice C M Blunt J W Little R Hewitson S E Tn￿n￿n Sccretary JWLittk I l Re8¢nt Te￿￿e Tyn¢ and Wear NE8 ILU Bankers Barclays Bank plc 6 Pl￿< Durha DH13ND Auditors Azets Audit Services 32 Brenkley Way Bl¢zard BusAn¢SS Park Seaton Llurn Ncwcastle utK)n NE13 6DS

Haven Tyneside Ltd (by guarntee) Trustees, Annual Report (IDeorporting the Directors, Report) for the year ended 31 March 2021 Chtht•bk•bje£ts H8vcD Tyn&id¢ Ltd is gov¢%ned by its MemHyrandum aml Artick$ofA￿￿1￿ith￿ The￿ st&tr thlltthco)Ttvw￿s]1iaill Policies to fvrther •Dr objt¢t¥ I{av￿ Tynesid¢ provid¢8 to people wtth special hwsing &%8istiog in acquitittg and deveknpiAg living ski115 a￿1 a4ststtng thern to nKyve on to 1ndc￿thI Cornm￿l0 The djwily's aim5 aDd obiediv&¥ate ID thc tsL8illfssplan atld stiies ftirachieviug th￿(￿ja#]YeS arc road mapFrd ina fjveyw 5tiatw p Chanys ib ptslici Ther¢ have b¢￿ nod￿1￿ in￿11¢1¢ D¢ription •f the Theo)mpany is IiTnital by TWA haviog • share witaL kn thee¥eDlof awiJltNg up the liability of ¢ath is limital to an arno￿7t￿￿¢XcC￿I￿ £1. wffc follows: HMKay D Crtiglrton Rwiguvj 13th July W21 l Mackiuts)sh N Shukla PJRPX C M Illwit J W Liti1¢ R H¢wiL*yn Howcvtrthe￿ to day maR&get￿ent is delcgat&l to th¢ ChicCOffici¥, B Watwn. Public btaefrt The thLSte¢5 (who arcalso the dirthrs of HavetkTynrside fortlr purrmyststompany law) u>nfinn that they have iy)mplied with the rewitetiw to have r¢wdto the guid￿ ￿ wblic brllcfii iswj by th¢ c11￿ity CommissÈoTh ift exuci5ingthe1tw￿e[￿alld thrtt¢5 in rclatith tothextivities of th Eknity during tl¢ yg4r.

Haven Tyn&sid¢ Ltd (by guar4Dtee) Trustees. Annual Report (Incorporating the Direetors, Report) for the year ended 31 March 2021 (continued) Critvl •d kne￿•re$ to SfC¢55 achieved. Thc H¢Mn¢ Gn)4) carry out ￿dit1th￿ chccks on thctxothies D)W theirbehalf &spart oftk partncrship S•m•ry ofckievtmt•ts edwi1￿ and ¢twblin8 rosidemts ￿ 5tcurv tenancies Jd ￿C¢￿s￿l[Y maitthin t and IN￿￿]8 skills ti￿￿emplOY￿￿t RmplDyme•t policy Empltsyc¢ salattcsare b••J ¢Jn theN&lOn￿ Courtil pay wl Ctrona Vitus Iw fiFADcial impact on the ￿]￿Y ￿ f¥with graryt4 and resid￿ inc4>m¢as )Ttnal. The 5tsff d H&ven ate arKJsitH)]J WI￿ Yxy (n tovu fui the evart of illthtss. In aD cxtrrJn¢ Dcrgw agcthcy aftwith the rekvant eX￿￿enCe would brr￿t io A (kthi]&1 fwance m￿val bag t￿￿1￿¢¢￿ which would to(w th¢ f￿￿JaI dutics A¢ tht% mixijont of tim¢ Haven ￿SId￿￿￿1¢ retCiVin8 thll Th¢tru5tees (who arc Slw the di￿￿TS ofHaven TY0￿ide Ltd forthc cothpaDy lawl are reswJsibk forprwiDE {UK Ge￿[allY ACW AtrIx￿ting pr￿tIce￿ Comporty Taw r4uircs the In￿S th prq4re fiJwLcial fw¢ath yothat 8ivea1jue￿d fairviewvfthe olld cxrnditure of th¢ charitable compauy for that pat<xL obr¥c thetwthod8aDd principt¢STD the ChaFitics 8ORP IFRS I￿1. Ite wheAhcrapplicable wthidards bav¢ been tollowcd SLthjtKt toaDymalui81 d4th￿di￿10￿j w¥1

Haven Tyneside Ltd (by guarantee) Trnstees. Annual Report Oncoryorating the Directors, Report) for the year ended 31 Marcb 2021 (coutinued) w>$itim of the chariltible cnable thcm h) ertswe that thr finatitial atth]Thts ¢th￿IY WAth the Expl•nath• oltlhE Strme¥t of Fil￿£1￿1 A(tivhtts 8ttd the pplKatlom •f thDd5 GeDtrg1 fvDd Ho￿[￿g Incom¢ Char8cs R¢xcivable for a¥a1￿1¢P￿l5￿￿ show an incr¢&seof £70J31 du¢•) Fawdlm t• forathllyear sur￿lerIalldRoa1 6.596 18.721 17 Vrjids WCIJ aheJ of TrA The Slffting Pwplc alldchtywwlc will Tf4nain knihe fmial y¢ar. Tolai £341JB siightty higher la5tyear£327251 rn&oly duc to aholiday Xen￿ of 11350 the ¢urrth]t rovid siluation. The SkMthwD ¢hargt dllettbhaviffjg Fawdtyj bLwd forafvll ttY¢lve month& Ustof88ts chw Twoyws 40 th C￿panyT411th itsrnioitats £25.176. aDd theold minibus w&5 r activilics is ￿r￿thE1&}￿lpm￿ by therswJeJJts frt4u￿dY rtpairvlorrrplx&l aMIthis i55lm FDtsre pkn¥

Haven Tyneside Ltd (by guarantee) Trnstees. Annual Report Uncorporating the Direetors, Re￿rt} for the year ended 31 March 2021 (continued) Irj due cl￿[¥¢ we will It%)k at1￿y1￿g tWD trkn ft14ts which will OW of resff¥e ￿tbreak of thr VIT￿ whiEth4vi08a limid impxtffi thehjantts of thc cijnpny KJ fJraJuEd TC FiNnrial dtpemdtyce A￿l￿10Th Ltd owTs five￿#[￿￿¢5 with atothlofii w ID itsown TighL TswoviduI by m¢4ns of City Widc FlorneJ¢&% Contrxt adrnin1￿ by Honk GTOUP Ltd •J rAid fourwedEty. Review4)f rel•boMthipJwith Oth￿ Oryani￿1￿￿￿ GteShe￿ Thumcil IYtsrtb•wbTi& RehbiWtyM C•Th￿ny Nothurthia Probati￿ Seryiccl Dtsel￿llr¢ oltDforJbatioD to the thrs th¢ dwettors ofthccom￿Y who held offi¢e4tthcd ofapwival of dse Frnancial Stm¢ntse¥th confinn ￿ thr &8 aw¥¢ th&. there is no ytkvw)t4udit iufornmtion of which the cw's auditors are uDawr" and we have taknj all th¢sthat we ou8htlo h&ve lkn as in to IEth aw8reof any Sull prnvisws J M*¢kint05 Dir￿Or 11 RegotTe￿& Tyue 8￿j W NE8 1 I.U

Haven Tyne$ide Ltd (by guarantee) Statement of FRnaDeial Activities lor the year ended 31 March 2021 Nol¢8 Unrcqtrieted fud (GeAeThl) 21121 Tot•1 fands 2020 Total Don&ions and lewi¢s Charttable activities Inv¢stsoents 3,680 1,150,760 427 3.680 1,150.760 427 3,485 1.074277 ,707 Total Jnwme 1.154,867 1 154,867 1.079,469 Charitable ¥tivities 1,085.879 1.085.879 1.013,632 1.085.879 1.085.879 1013.632 Net IWmi•EI(o¥tgwn￿ re8our fortht year 68988 68.988 65,837 Brought forward at l Awil 2020 1.090J37 1,090,337 1,024.5 Carried fmv8rd at 31 March 2(V21 1,159.325 1.159J25 37 All iDcome and e￿ndIti]re derives from continuing activitles.

HvdveD Tyneside Ltd (by guarantee) BalaDee Sheet as at 31 March 2021 Notes 2020 Employment tsf ¢YdPital Tangible &ssets 288,773 320.613 Current &88ets DebtOT¥ C&sh at bank and iti hand 29.946 868.334 898.280 68.143 775.IM)7 843.150 Amowits Yalling due IvithiB oae yer 27.728 Net cmrrent awts 870,552 769.724 Totsl assets cnrrenl libilitle8 1,159J25 The bwtw)cesheLX COOtintse8 on thtfollowing p￿e

Haven Tyneside Ltd Iby gu2raDtee) Balance Sheet as at 31 Mareh 2021 (￿ntInUed} Not 202] 2020 li 1,159,325 1.090J37 1.159 325 These fiftaFtrtial have prepatrd in PYOVi51￿$ applI￿bIttO￿Mnp￿1es subitt ￿ the Rwblic of Ireland,. l MckiDknb Re8j-￿tI¢d (knity 1040208

Haven TyDeside Ltd (by guarantee) General Iocome and Expenditure Account for the year ended 31 March 2021 Ststement of rash flows for the year ended 31 March 2021 21)21 Cash flow5 from operating activtties 0￿illg profit fr)r the rim￿1￿] year Adjustments. for Dcpre¢iatiC￿ of pmperty. plant and equipmart Jntere5t Receiv¢d Ikcrease/(iJ)cr¢&8e) ijj tr•de other ￿[vable$ bac1￿se/(deCreaSc) in tr&de pyables 68.988 33,950 38.197 (45.698) 95.010 C&8h Flow from investing xtivtties Pllrch￿ of w)puty? plant and equipment Interest rec¢iveA Net Cash from investing 8Ctivihes. (2.1 JO) 427 (1.683) Cash flows from financing activtti Net 1llcreasel(decr￿e) in cash and c4sh equival¢Dts. 93J27 Cash and eash equivalents at the begimiing of th¢ y¢ar Cash and cash equivaknts at the end ot the year Incre4s&(deercase) in clsb balance 775.007 868.334 93.327

Haven Tyneside Ltd (by guarnntee) General lDeome and Expenditure Aceomnt for the ye4r ended 31 March 2021 2021 2020 Housl•g income Cbarw receivablc (available lydsws) 9W.727 25,317 1,025.044 (1 1.933) 946,089 13,559 959,648 (16.868) Voids Cbw receivabk (Iwipied l￿dsp￿} SuppK)rtin8 People Grant Citywide Homele&s thntracl 1.013.111 942.780 60.(K)O 77,649 1.150.760 60.(￿0 71.497 1,074277 Hou81ng ￿pendItUTe {1.085,879} (1.013.632) Housing sllrplm for the year 64,881 60,645 Other iD¢ome th)n8tions Jnterest rerzivcd 3.680 427 3,485 snrpl￿(def￿) forihe ye*r 4.107 5.192 68.988 65.837 io

HaveD Tyneside Ltd (by guar8Dtee) General Income And ExpeDditure Account for the year ended 31 Mr¢h 2021 21121 ChTitaNt expelldttsre Projeet toyts Stsff salAfi¢5 aNI pension Co￿8 Agew staff RenL frs and water H¢atand ligh¢ Cleaning Furniture reDewaEs aDd replacements SuDdries Lift5ki11s tratning Irttern￿ dccoration (hher maintenance Fesiive expeJLditure 21120 211.835 18A575 16.098 33.160 21,858 lQ.535 33.427 11731 43 4,670 5218 34,690 20,465 10.329 25,285 16.190 3.546 14.607 3.601 340.554 SoppDrt toyts Staff salart¢X 8nd pension co￿$ Advertising. printing and stationery Tel¢phoDe and Travel 4ffid w expenses 330.175 129.968 124.578 12.051 9,379 15,783 11.365 13.524 9,754 433.024 21.993 17,018 HousinB Aswction propcrty Ch￿8¢ Bad debts 3115.287 12.489 17.655 4.031 25.349 .234 nsumce Dffice mointcnanrc and d￿oratIoN oirice rw rateg and w*r Office and lighl Office cleaning 25.528 9,(h5 6.902 33,948 Ptofft OD disw)saJ of asxts &Fbscriptions Comwtcr maintpJw¢¢ aDd licences Training recwitmeol Minibus expenses Flank cbw8ts Rcsidellt Grw expca$es 33.152 {421) 6.632 4,304 2.777 831 3.651 3.127 3,795 1,029 4.979 669.152 736.535 ManaEcln￿t Co]ztmitte¢ expeoses 1,616 3,767 Auditors r¢muneMion Le8al 8nd wof¢s5ion 6.080 2.591 6.422 14J05 Totsi thaTitablt expendtture 1.085,879 1.013.632 li

Haven Tyueside Ltd (by guarantee) Noles to the Financial Statements for the year ended 31 March 2021 Haven Tyttsid¢ Ltd is ttchaTitsbk tompally limit#l by 8u&aDtrt in fA]8I•DJ tyl WalE& ID the ¢vent ofihe u)mparty being wouDd up th¢ tiabilty r¢s]Jedof the guaratr is ItmiteAJ to£] ￿m￿￿)I￿rOr￿ wmpglly. The ￿d[c550fthC regts1er¢d 9Cct¥d￿w[th ALxouthg JJt¥i Re￿￿ting by CtwitiC5". StatetneDt of RecOMTh￿ Pndice atvliothl¢ to charilie5 (FRS1021 i5wed in Od(ts 2019. the Finaft¢iJl RqM)rting Stsndard aroliL¥blc thcUK R￿￿bliC of Irelmd (FRS102k the ClwiticsArt2011.theComt•i￿AL￿ 21KJ6 ad UK GAAP of th¢ d￿lty. ohj¢divesof the ¢kntity. Iw¢ b¢en tHised by thccharity f￿ p￿1￿￿￿￿08eS Ine•w¢T¢eogryitio Vvluntary inLYJm¢ and ¢knWt1(￿ are Inth]d￿ in incoming reg)urces in the to w4JidJ they ￿t& Trlxreth¢ telms of the grantordonAt)o are llot 4ttific they are rtC4)gniRd in theFfri(Kl in which thcy arc trc¢ive<L ye4r. iTK(¥ti¢ TS in thc Skn¢ut of FiEwiciaJ Activity tn the to whith it ￿l￿t& &55¢tsof the at1rrdul￿1ng all of its ligbilitic& 12

Haven Tyneside Ltd (by guarantee) Notes to the Fillaneial Statements ror the year ended 31 March 2021 (coulinued) B￿1¢ wbid imcludedclrtors and bgDk FAlan(w 1Dits￿1Y mewred ttr8nrtiott B•sk fm&•tlal libilitr wpliti& AmiwTJts paythiee LI￿&￿d % current liabiliti￿ i8dur within l yearor les& B&81¢ fin￿la] IW¢¢iatirnof fixed a&w 15 cgloJ]l to writ offth¢ircost le&8*ty residool vajucovrr their¢stiD￿ liv¢5 fouows: Fixtur¢s a￿1 MiniThos 4%pttarllMw 5trat8ht line 25% ptr arnum. straight payabk ro &£ordanc¢ with the of the indiV￿la1 pla loLThi¢ frorn don•tions and Iwitt¥ Unrestricted Funds 2021 2020 3.680 3.485 3.485 Ivom¢ from ¢barltsble •thitKs 2020 Ho￿Ang incojne Supporting Peopl¢ cIt￿y1de H(xDeless .013.111 60,(K)O 77.649 942.780 71,497 1150,760 1.074 227 13

Havell Tyneside Ltd (by guarantee) Notes to the FinaDeial Stalements for the year ended 31 March 2021 (continued) In¢offt¢ from iDveJtments Unrestricted 2020 Intcr¢5t rec¢iv 427 1.707 427 1.707 D4reetor4 *lld emp￿¢ 2021 Staff eosts Salaries (including agellcy staft) Social S¢CUTity costs (Xber pension costs 2020 30n,852 26.240 14,71 341.803 291.048 21,743 14.460 327,251 Staff numbers No io 12 22 Other (includin8 agency staffj io 12 22 £51935 pl￿8 ￿siOn {y)ntrib￿lOTts of £3.010. Dirtrtors 14

H¥vell TyD@%ide Ltd (by guarantee) Notes to the Financial Statements for the year ende4131 MAreh 2021 (eontinued) Tangibk r￿ed assets le&ge&dd Freehold property property abd equipment rinibms TotAI 01-Apr-20 Addttions Disposals 366.571 209.229 54.478 2,110 25.176 655,454 iiio 31-Mar-21 366,571 209,229 5A588 25.176 657.564 Depreeiatio 01-Apr-20 Charge ftlr year On disFK)sals 171.149 14,779 110.471 8223 46,927 5.888 6294 5.060 334.841 33.950 31-Mar-21 185.928 118.694 52.815 IlJ54 36&791 Iyet bwk value 31-Mar-21 31-INlar-20 180.643 195.422 90.535 98.758 3,773 7.551 13,1122 18,882 288.773 320.6J3 Debtors: falli48 due year 2021 2020 Trade debtors 6.181 23.765 44,327 23.816 CreditDrn" knou•ts due ome year 2021 2020 Trade cMJitoTs 3,068 24.660 66.430 27,728 73.426 15

Haven Tyneside Ltd Iby gllarantee) Notes to the ￿￿￿¢1￿1 Statements for the year ended 31 March 2021 (eontinmed) Land and Bulidillgs 2021 2020 Expiring. between two and five y¢at5 32,lJ(M) 48.000 io. Thttc ar¢ no r¢l*d pxty tra￿S￿￿(m$du[ing theycwortheprv4iou5y¢ar. 11. Analysis of a¢t g&qets betffettt the f4Dds Funds Total Tangible fixed &55&s Net ¢urrent assets 288,773 870.552 288.773 870,552 1,159.325 1,159J25 12 Reslrfcted Funds A5At 31st March 2021 1st April 2020 I￿)mIng Resources Resourres EX￿nded Transfer5 General Fund I,0￿,337 1.154J67 I.085￿79 1.159.325 Un￿strIttÈd Funds Total Funds 1,090,337 1.154.867 I,tBS.879 1.159J25 16

Haven Tyneside Ltd (by guarantee) Iyotes to the Financial Statements for the year ended 31 March 2021 (continued) 13 . Net d¢bt reconciliation I" April 2020 Cash Flows 2021 775 007 Net Cash surplus 868 17

Haven Tyneside Ltd (by guarantee) otes to the Fillancial Statements for the year ended 31 March 2021 (continued) Opinion We have audited the financial ststements of Haven Tyneside Ltd (the 'charitsble compan￿) for the year ended 31 March 2021 which comprise the statement of financial attivwtie4 the balance sheet, the general income and expenditure account and notes to the financial statements. including a summary of SiBnificant accounting policie5. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting StsrKlard& including Financial Reporting Stsndard 102 The Financial Reportsng Stondard opplicable in the UKond Republic of Ireland (United Kiredom Generally AC￿pted Accounting practi￿). In our opinion the financial staternentr. gr￿ a ttue and view of the state of the tharitable companvs affairs as at 31 Marth 2021. and of its incoming resources and applkation of resou￿& including Its income and expenditure. for the year then eNled: have been property prepared In accordance with United Kingdom Generdlfy Accepted Accounting Practio- and have been prepared in accordance with the requirements of the Companles Act 2006. We conducted our audit in accordance with Interna￿nal Starmlards on Auditing (UK) {1SAs IUKII and applicable law. Our reswjnsibilities UfKler those stsndanls are further described in the Audttorf5 respon5ibilitie5 for the audit of the financial sLitements Section of our report. We are independent of the charitable company in accordan￿ with the ethical requirements that are relevant to our audit of the financial statements in the UL induding the FRCS Ethical Standard, and we havefulfilledourother ethical responsibilitie5 in accordan￿ with these requirements. We believe that the audit eviden￿ we have obtsined is sufficient and appropriate to provide a basis forouropinion. concl￿10￿$ retsti￿ togdng In auditing the financial ststements, we have concluded that the trusteeg use of the goire concern basis ofaccounting in the weparation of the financial ststements is appropriate. Based on the work we have performed. we have not identtfied any material u￿ertaintIes relating to events or condition5 that indNidually or collectively. may cast srgTrificant doubt on the charitsble comparfs abiltyto continue as a going concem fora period of at least twelve monthsfrom when the financial ststements are authorised for issue. Our responsibilitiesand the resporL5ibllttiesof thetrusteeswith ￿speCttO going concern a￿ described in the relevant section5 of this report. 18

Haven Tyneside Ltd (by guarantee) Notes to the FiDaDcial Statements for the year ended 31 March 2021 (contillued) Other Infomiathjn The other inforniation comprises the information i￿luded in the trustee< annual report, other than the financial statements and our auditorg report thereon. The trustees are responsible for the other Information contained within the annual report. Our opinion on the financial statements does not over the other inf0rn7ation and. e￿pt to the extent otherwise. we do not expres5 any fonn of assuran￿ conclusion the￿On. Our responsibility 15 to read the other information and. in doing so. consider whetherthe other infomiation is rnateriollysnconsistent with the financial statements or our knowledge obtained In the Course of the audit or otheThvise appears to be materialfy misstated. If we identify such matsrial inconsistencie5 or apparent material mis5tatementy we are required to detemiine whether this gives rise to a material misststement in the financial statemeTrts themselves. If, based on the work we have perforrned. V￿ conclude that there is a material misstatement of this other inforynat￿n. we are required to reportthat facL We have nothing to rep)rt In this regard. In our opinion. based on the work undertaken in the course of the audit". the infomiation grven in the trnstee< re[￿rt (incorporatin8 the dire¢tor< rewjrtl forthe financial Year for which the financial statements are prepared is consistent with the financial statements; and the dirertors, report induded within the tnisteeg report ha5 t*en prepared In accordano with applicable legal requirement& Matters on whkh are requlred to rep)rt by exception In the li8ht of our knowledge and undetstsnding of the charitable company its environment obtained in the COUTSe of the a￿lit. we have not identified material misstatements in the directors. report induded within the trustee￿ report. We have nothing to report in re9Ject of the followin8 matters in ￿latiOn to whith the Companies Att 2{￿ requires us to report to you if. in our opinion: adequate accountiTra records have not been kept. or retums adequate ft>rour audit have not been retrived from branches not visited by us; or the financial sLiternents a￿ not in agreement with the accounti￿ records and retun￿. or certain disdosure5 of directo￿ remuneration Specif￿ by law are not made: or we have not recelved all the infonnation and explanations we require for our aud¢ or 19

Haven Tyneside Ltd (by gurantee) Notes to the Financial Staternellts for the year ended 31 Mareb 2021 (continued) As explained more fi￿1¥ 117 the trusteeg responsibilities ststemenL the trustee51who are also the directors of the charitsble company for the purposes of company law) a￿ responsible for the preparation of the financial statements and for being satisfied that they give a true and fairview, and for s￿h intemal control asthe tnths deteTmine is ne￿SSary to enable the preParat￿n of financial statements that are free from material misstatement whether due to fraud or error. In preparing the finandal ststements. the tntstees are responsible for assessing the charitsble ompan¢s ability to continue as a golng cOn￿rn. disdosin& as applKable. mattets related to going COn￿rn and using the going con￿rn basis of atcountin8 unle55 trustee5 either intend to liquidate the charitabte company or to ￿8$e operatlons. or ha¥t no realistk alternatA¥e but to do so. Audrtorfs ru￿nSIbIlitIeS for the audtt of the financial statements Our objectives are to obtain reasonable assurance aLx)ut whetherthe financial statements as a whole are free from material misstatemenL whether due to frdud or error. and to issue an audltoffs report that indudes our opinK)n. Reasonable assurance is a high level of assuran￿, but F5 r￿t a Buarantee that an audit conducted in accordan￿ with ISAS IUKI will always detert a material misststement when it exists. Misstatements can artse frDm fraud or error and are considered material if. individually or in the aggregate, they coubj reasonabty be expetted to influence the economic decisions of user5 tsken on the basis of these financial statements. Irregularities. induding frawl. a￿ instsnces of non-c¢xnpliante wlth laws and regulations. We design prO￿d￿re5 in line vjith ow re5ponsibilitie¥ outlined atx)ve. to detect material misstatements in resw of irregularities. induding fraud. Because of the inherent limitstio￿ of an a￿lIt. there is a risk that we will not detect all irregularitles. includingthose leadi￿ toa material mixststement in the finanttal statements ornon-tompliance with re8ulation. The risk inueases the more that compliance with a law or regulation is ￿moVed from the events and t[ar￿ttIonS re17ected inthe financial statements, as we will be less likelyto become awa of instance5 of Th>nr the opinions we have fomied. 20

Haven Tyneside Ltd (by guarantee) Notes to the Financial Statements ror the year ended 31 March 2021 (CODtinued) Joanne Regan FCA {Senior Ststutory Auditor For and on behalf of ￿ets Audit Services Chartered Ac£ountants Statutory Auditor 30 November 2021 32 Brefikley Way Blezard Business Park Seaton Burn Newcastle upovTr Tyne NE13 6DS 21