**REGISTERED COMPANY NUMBER: 3175969 (England and Wales) REGISTERED CHARITY NUMBER: 1054535**
## **REPORT OF THE TRUSTEES AND**
**AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
**----- Start of picture text -----**
FOR
LD:NORTHEAST
**----- End of picture text -----**
Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
**LD:NORTHEAST**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 10|
|**Report of the Independent Auditors**|11 to 13|
|**Statement of Financial Activities**|14|
|**Balance Sheet**|15 to 16|
|**Cash Flow Statement**|17|
|**Notes to the Financial Statements**|18 to 31|
|**Detailed Statement of Financial Activities**|32 to 34|
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2021. 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Our Vision**
That people with learning disabilities have the same rights, opportunities, and quality of life as the rest of the population.
## **Our Mission**
To believe in every person we support, encouraging people to have fun, spend time with friends and to feelgood.
The charity's objectives are:
- The relief of people with learning disabilities or other complex needs arising from disability, illness, disease, or ageing, but not exclusively by providing an advocacy service.
- To alleviate the conditions of life among people who are caring or have cared for people with learning disabilities at home, and who are in necessitous circumstances.
- To advance public education concerning learning disabilities and related issues and about caring amongst carers and the public.
## **Public Benefit**
A learning disability can affect anyone. LD:NorthEast previously began life in 1983 as a mutual support network for families that had a member who had a learning disability. After 10 years as a support network, it was realised that the skills and the expertise were there to be able to do more practical work to alleviate the disadvantages people who have a learning disability suffer. So, in 1993, and in every year since, LDF as it was previously and LD:NorthEast as it is now has been providing wellbeing support as well as championing the cause of the learning disability community. In every project or activity we run, being user-led is at the forefront, ensuring we take an approach that does not assume what a person wants or needs but which seeks to provide an individual, personalised support at all times. We are committed to working in partnership with Local Authorities, NHS Trusts, partners in the community and voluntary sector and any others who support our client group. LD:NorthEast works with partners within the context of health and social care within the remit of our aims and objectives.
## **ACHIEVEMENT AND PERFORMANCE**
LD:NorthEast are a local charity engaging with people who have lived experience of learning disabilities, learning difficulties and autism. We work across North Tyneside and offer support from birth right through to older life.
Page 1
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENT AND PERFORMANCE - continued**
People with learning disabilities, learning difficulties and autism are some of the most marginalised people in our communities, and we know that the people we support can have significant challenges in their lives. On a daily basis people tell us about their experiences of loneliness and isolation, health worries, mental health issues, hate crime and much more.
Our vision is that the people we support are able to live their life their way. Our work is about bringing people together, and we aim to tackle social isolation and the effects of loneliness by supporting people with some of the basics that we feel are crucial to wellbeing.
**Fun** We know that the effects of loneliness and exclusion can lead to low mood and dips in motivation. We organise a wide range of activities and events which are all about having a good time.
**Friends** We help people to develop and maintain friendship groups by organising activities, social groups and informal drop in support to bring people together.
**Feel-good** We know that people with learning disabilities want to look after their own health and lead a healthy lifestyle, but for many a gym membership isn't that simple and a GP appointment can be a cause for anxiety. We support people with health appointments as well as delivering interactive workshops on a range of health related topics.
## **Community Outreach Service**
Our Community Outreach Service provides an alternative to more traditional building based day services as we know this doesn't work for everyone. Our individual outreach service supports people on a one-to-one basis to do the things that they want to do, including managing everyday tasks, meeting up with friends, taking part in social activities and volunteering.
Our daytime and evening outreach groups offer a range of activities that support people to keep healthy and active, feel part of their community and spend time with friends. We now also run healthy cooking groups, which are designed to help people develop their cooking skills and their understanding of how to eat healthily.
As well as one-to-one and group based support we also organise short breaks for individuals and small groups, and monthly day trips for anyone who just wants to visit somewhere new for the day.
We started this year in a national lockdown due to the COVID-19 pandemic and throughout the year we worked hard to adapt the way we provided our Community Outreach Service, to ensure the people we support remained safe, well and connected during this difficult time.
Many of the people we support were shielding at home for most of the year but we continued to provide support in a number of different ways; helping people to get out every day for some exercise, shopping for food and collecting prescriptions, making daily phone calls to make sure people were ok and delivering items like craft materials and books to help keep people occupied.
During the summer months when restrictions were temporarily lifted we were able to provide some much needed respite breaks locally and on an individual basis, and we were also able to run some of our daytime groups at a reduced capacity, with a focus on being outdoors for regular exercise.
Page 2
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENT AND PERFORMANCE - continued**
We also made the best possible use of technology and throughout the year we organised a range of social activities online, including our weekly #BigConversation, weekly rehearsals for our music group Northern Notes, a book club and regular quizzes.
## **BBC Children in Need Early Years Project**
Our Early Years Project has been providing support to children and families across North Tyneside since 2012. We support children to learn and develop through play and provide opportunities to bring families together. Our groups and activities are designed for children aged 0-5 who have learning and/or physical disabilities, communication difficulties, complex health needs or life limiting conditions.
Our regular home visits and hospital visits stopped at the beginning of the national lockdown, but we continued to provide support to colleagues in the Early Years Home Teaching Service and paediatric therapy/medical colleagues via online meetings, phone calls, emails and video chats.
Many of the children we support who had been preparing to start nursery were shielding due to their health needs, so the transition element of our support also took place via technology. We continued to offer advice, guidance and practical support to teaching and support staff remotely.
We delivered equipment, toys and fruit baskets, as well as offering support with shopping for food and collecting prescriptions. During the school summer holidays in July and August we arranged outdoor socially distanced meet ups so that families could get together, and we also delivered daily Sing & Sign and Sign a Story sessions via Zoom.
In February 2021 the project completed its 9th year of funding from BBC Children in Need, and just after the end of this financial year we were delighted to discover that we had been successful in securing further funding for the project to continue.
## **BBC Children in Need #MeTime Project**
Our #MeTime project offers activities and support designed specifically for children who may have a young sibling(s) with complex physical, communication, medical or learning difficulties. We provide lots of exciting activities and trips during the school holidays where they can forget their individual challenges and just focus on having some fun, spending time with friends and enjoying some much needed me time.
This year of the project began in May 2020 in the middle of the first national lockdown period, when children weren't attending school and many of the families we support were shielding due to having a younger child in the family with a disability or a complex health need. We sent all of the children a 'Hug Box' of treats in the post with a note to let them know we were thinking of them. We also set up a series of regular virtual get-togethers and themed quizzes so that the children could keep in touch with each other, do something fun that was just for them and share their experiences of being in lockdown.
When restrictions were lifted over the summer holidays and during October half-term we were also able to organise some socially distanced outdoor activities and trips, as well as keeping going with some online sessions for those who weren't able to attend.
Page 3
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENT AND PERFORMANCE - continued**
We were incredibly proud that our work was highlighted by BBC Children in Need in November 2020, in the run up to the main appeal night. One of the families supported by both our #MeTime and Early Years projects was featured in the BBC1 documentary "Life in Lockdown"; showing how we adapted the way we work to continue supporting children and families throughout the pandemic.
## **Tomorrows Project**
Our successful Tomorrows Project is supported by The National Lottery's Reaching Communities Fund, and has now completed the fourth year of its second five-year grant. The project engages people in North Tyneside with learning disabilities or learning difficulties who are growing older and qualify for little or no formal support. We provide light touch support in the form of regular contact, organised activities and hand-holding / signposting to help with benefits, health issues and managing everyday tasks.
Over this last year the need for the project has never been greater, as the majority of people who the project supports do not have family networks or any formal support so are generally very socially isolated. Very quickly it became clear that many of our beneficiaries had difficulties understanding the severity and consequences of contracting the virus and how to stay safe, especially those who needed to shield for health reasons.
We worked hard to keep people safe by producing easy read literature to explain about the virus and how to follow Government guidelines and making daily phone calls throughout lockdown to offer reassurance and further guidance. Like with many of our other services and projects, we provided support with shopping for food and collecting prescriptions. We also supported people to use technology to take part in social activities and attend virtual health appointments, and we helped with any queries people had around bills and benefits.
## **Safer Tomorrows Hate Crime Awareness Project**
We are very committed to supporting people with learning disabilities who are victims of hate crime, mate crime or exploitation. Our Safer Tomorrows project helps people to feel safe and confident about being part of their community and feel comfortable about reporting incidents and crimes through the appropriate channels.
In this reporting year we sadly saw an increase both locally and national in the number of vulnerable people being targeted by cyber scams, exploitation and bullying via social media channels, and we became aware that several of our beneficiaries had fallen victim to some of these scams.
During Hate Crime Awareness week we worked closely with Northumbria Police to design and deliver an interactive and tailored workshop to raise awareness of these issues and to help people spot what some of these scams and phishing emails look like.
## **Health & Wellbeing Project**
Our Health & Wellbeing Project is funded by the North Tyneside Clinical Commissioning Group. It provides light touch support with the aim of driving down health inequalities and improving overall health outcome and experiences for people who have a learning disability. We provide support to attend health appointments, which helps to reduce fears and anxieties, and enables people to build up the right conversations with health care professionals. We also deliver appropriate and meaningful educational programmes and workshops to raise awareness of health conditions and motivate people to manage their own health.
Page 4
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENT AND PERFORMANCE - continued**
During the pandemic it was particularly difficult for people to maintain good physical and mental health and wellbeing, so maintaining regular contact with our beneficiaries enabled us to monitor people's health. A number of people believed that they could not contact their GP and, in some cases, people felt they did not want to 'bother' their doctors. Indeed, many were too scared to go to appointments or even hospital. This regular contact enabled us to advise individuals to contact their GP and still go for hospital check-ups. The project helped to organise GP telephone consultations and also supported people with consultation phone calls. We also supported people to attend hospital
appointments which ranged from hospital scans to cancer reviews. Without this support, it is without doubt that beneficiaries would not have made contact and sought medical assistance. We provided support during 39 telephone consultations and medical appointments, and we conducted 132 face-to-face wellbeing doorstep checks to provide reassurance and make sure people were ok.
Towards the end of the year, we were extremely pleased to secure further funding from North Tyneside CCG for our work to continue, and we are very excited that from September 2021 we will also be running a structured education programme for people who have been diagnosed with Type 2 Diabetes as part of the project. The programme will take place over seven weeks and will help to improve people's understanding of how to manage their diabetes.
## **Primary Care Support**
In December 2020 we began working in partnership with the Primary Care Networks in North Shields and North West North Tyneside to offer personalised support to patients who have a learning disability. Our aim is to work with GP surgeries to identify patients who would benefit from some additional support to manage their health and wellbeing, particularly people who are anxious or have concerns about attending health related appointments.
We have two Care Co-ordinators who support patients to attend annual health checks, make sure everyone is provided with accessible information and assist patients who may need to link in with additional health and care services. We also have a Health & Wellbeing Coach who supports and motivates patients to make healthy lifestyle choices, maintain long term behaviour changes and start to look after their own health and wellbeing.
In the first three months of this service we arranged 85 annual health checks for patients who hadn't attended an appointment on over two years, supported 11 patients to attend screening appointments and arranged appointments for 18 patients who were overdue for their flu vaccinations.
In February and March 2021 we worked with practices in both networks to help contact all patients over 30 to arrange their COVID vaccination appointments. We helped to contact over 400 patients and spent time talking to them to make sure they felt well informed and understood what the vaccination process involved. We also worked with the vaccination centres to attend specific clinics and offer support and reassurance to patients who were feeling uncomfortable or anxious.
Page 5
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **FINANCIAL REVIEW**
## **Principal Funding Sources Thank-you**
We are very grateful to all of our supporters, and the trustees would like to take the opportunity to thank all of the organisations, trusts & foundations and individuals who have supported the work of LD:NorthEast financially - The National Lottery Reaching Communities Fund, BBC Children in Need, North Tyneside Clinical Commissioning Group, Garfield Weston Foundation, North West North Tyneside Primary Care Network, North Shields Primary Care Network, The Edward Gostling Foundation, The Daisy Marr Fund, The Ann Rylands Small Donation Fund, North Tyneside VODA and Orbis Support.
The trustees would also like to thank the following organisations, trusts & foundations for supporting LD:NorthEast with COVID-19 emergency funding: The National Lottery, The National Emergencies Trust, Newcastle Round Table, Bernicia Homes, Northumbria Police & Crime Commissioner and Stellium Data Centres.
The trustees are also particularly grateful to everyone who chose to raise money for LD:NorthEast during what has been a very challenging year. Thank-you to everyone who took part in our Lucky 13 Challenge, bought tickets for our Christmas raffle, set up an appeal in lieu of birthday gifts or made a donation to support our work.
## **Reserves policy**
Total reserves at 31 March 2021 amounted to £314,701 (£257,090 in 2019/20) of which £43,476 (£55,249 in 2019/20) was subject to restriction and a further £6,784 (£6,601 in 2019/20) was designated; the free reserves of the charity amounted to £264,441 (£195,240 in 2019/20). The Reserves policy currently approved by the trustees is to try to ensure that staff can continue working and that service users continue to be supported as long as possible. More specifically, reasons why the charity hold reserves include funding working capital; to meet any unexpected expenditure; to fund shortfalls in income and any possible curtailment of services.
Consequently, after assessing the areas of risk, the trustees are able to justify holding reserves at a minimum of around £265k. However, an effective reserves policy is one that is constantly under review having regard to the changing financial, regulatory and competitive environment in which the charity is placed, and a reassessment of the reserves policy is carried out on an annual basis.
## **Transactions and financial position**
Incoming resources in the year were £1,013,171 (£1,034,453 in 2019/20). Of this £163,092 (£198,847 in 2019/20) related to project restricted activities.
The financial statements show a surplus for the year of £57,611 (deficit of £70,100 in 2019/20). This comprises a deficit of £11,773 (deficit of £20,472 in 2019/20) in restricted funds and a surplus of £69,384 (deficit of £49,628 in 2019/20) in unrestricted funds.
Page 6
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **FUTURE PLANS**
At the very end of the last financial year the world was hit by the Coronavirus outbreak and the UK went into complete lockdown. This had a huge impact on the people we support, as they are already some of the most vulnerable and isolated people in our community. Being able to maintain support networks and take part in regular activities is crucial to maintaining good physical and mental health, and people with learning disabilities will really feel the effects of their routines being disrupted. Families also felt the effects of being stuck at home all the time without their usual support and respite.
Navigating through COVID and lockdown this year has been difficult, but we have been successful with funding to help cope with the situation. We have continued to adapt and grow and been very flexible with our support during and after lockdown in this period, we have always kept the people we support at the heart of everything we do.
We worked very hard to adapt our services and to do our best to keep everyone we support safe, well and connected during this difficult time. We have supported all our clients, families, staff and volunteers to get vaccinated and ensured everyone stayed as safe as possible while following all government guidelines and recommendations. We stayed in contact with everyone we support throughout the year and adapted a lot of the sessions we deliver on online. We supported people to access technology to join our zoom sessions and staff sat in people's gardens giving reassurances and support the best we could. It was a very challenging year but also a year where the whole team really came together, and with some emergency funding to help cope with COVID we feel we ended the year in a really good place for the charity.
In this coming year we hope to continue keeping everyone we support safe and well, and to help them return to whatever the 'new normal' will be for our local community. We aim to continue tackling the impact of loneliness and isolation by providing a range of services and activities designed to bring people together. We also aim to continue developing the work that we do to help people look after their physical and mental health and wellbeing.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
LD:NorthEast is a registered charity and constituted as a company limited by guarantee. The company was incorporated on 21 March 1996, with registration number 3175969. It has been registered as a charity since 12 April 1996, with registration number 1054535.
## **Appointment and Training of New Trustees**
The appointment of new trustees is carried out at each AGM according to the provisions for appointment within the Memorandum and Articles of Association. The charity seeks to recruit its trustees from people who have a learning disability, who are carers / family members of people we support, who have an interest in our work, who are from organisations we work with or who are local residents. Trustees have access to induction and on-going training opportunities which cover roles & responsibilities, policies & procedures (such as code of conduct, confidentiality, conflict of interest, equality & diversity, etc.), history of the charity, list of committees and strategic & business planning activities.
Page 7
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT - continued**
## **Organisational Structure**
The charity is organised so that the trustees meet regularly to manage its affairs. There are 3 staff who manage the day-to-day administration of the charity. In addition, up to 9 staff are employed on specific projects and up to 40 outreach staff are employed on a contract / sessional basis. The charity also relies on volunteers to support our various project activities. We have up to 30 volunteers, many of whom have a learning disability.
## **Staff**
**Chief Executive:** Jacqui Thompson **Finance & Resources Manager:** Lisa Donnalley **Projects Manager:** Julie Redpath **Development Manager:** Lisa Wild **Community Outreach Leads: Client / Contract Lead:** Sharon May **Short Break Team Lead:** Amanda Nelson **Staff Team Lead:** Holly Grieves **Group Team Lead:** Lindsey Harle
## **REFERENCE AND ADMINISTRATIVE DETAILS**
**Registered Charity Name** LD:NorthEast **Contact Details for Enquiries:** 0191 2622261 info@ldne.org.uk www.ldne.org.uk **Charity Registration Number:** 1054535 **Company Registration Number:** 3175969 **Registered Office:** 205 Park Road Wallsend Tyne & Wear NE28 7NL **Trustees:** Brenda Boyd Jeff Dinning Alex Blake (resigned 10 September 2021) Amanda Hillerby (resigned 10 September 2021) Cheryl Gavin Rachel Curtis (appointed 29 May 2020) Steven Ellis (appointed 24 August 2021)
Page 8
**LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **REFERENCE AND ADMINISTRATIVE DETAILS - continued**
**Auditors:** Read, Milburn & Co. 71 Howard Street North Shields Tyne & Wear NE30 1AF **Bankers:** Unity Trust Bank PLC 4 Brindley Place Birmingham B1 2JB **Solicitors:** Mincoffs 5-6 Osbourne Terrace Jesmond Newcastle upon Tyne NE2 1SQ
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees (who are also the directors of LD:NorthEast for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the 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;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
The trustees are responsible for keeping 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 with the Companies Act 2006. They are also 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 relevant 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 establish that the auditors are aware of that information.
Page 9
## **LD:NORTHEAST**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2021**
## **AUDITORS**
The auditors Read, Milburn & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 12 November 2021 and signed on its behalf by:
Ms C Gavin - Trustee
Page 10
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF LD:NORTHEAST**
## **Opinion**
We have audited the financial statements of LD:NorthEast (the 'charitable company') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements 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 financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 21 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Page 11
**REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF LD:NORTHEAST**
## **Other information**
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report 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 inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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 other information, we are required to report that fact. We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies 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 financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Trustees has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
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 identified 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 financial statements are not in agreement with the accounting records and returns; 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
## **Responsibilities of trustees**
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 as 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 financial statements, the trustees are responsible for assessing the charitable company'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 operations, or have no realistic alternative but to do so.
Page 12
## **REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF LD:NORTHEAST**
## **Our responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial 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 audit conducted in accordance with ISAs (UK) 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 users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. In this regard, our procedures include the following:
- enquiry of management around actual and potential litigation and claims;
- reviewing minutes of meetings of those charged with governance;
- reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;
- auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
## **Use of our report**
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Nicholas Liley (Senior Statutory Auditor) for and on behalf of Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF 13 December 2021
Page 13
## **LD:NORTHEAST**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**Charitable activities**
5
Grant funded activities
Income generating activities
Other trading activities
3
Investment income
4
Other income
**Total**
**EXPENDITURE ON**
Raising funds
6
**Charitable activities**
7
Grant funded activities
Income generating activities
**Total**
**NET INCOME/(EXPENDITURE)**
**Transfers between funds**
19
**Net movement in funds**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
funds
£
6,346
123,795
646,303
72,938
697
-
850,079
2,930
28,507
746,533
777,970
72,109
(2,725)
69,384
201,841
271,225|Restricted
funds
£
-
162,468
-
624
-
-
163,092
-
177,590
-
177,590
(14,498)
2,725
(11,773)
55,249
43,476|2021
Total
funds
£
6,346
286,263
646,303
73,562
697
-
1,013,171
2,930
206,097
746,533
955,560
57,611
-
57,611
257,090
314,701|2020
Total
funds
£
12,629
251,132
640,521
121,503
1,529
7,139
1,034,453
6,610
273,314
824,629
1,104,553
(70,100)
-
(70,100)
327,190
257,090|
|---|---|---|---|---|
The notes form part of these financial statements
Page 14
## **LD:NORTHEAST**
## **BALANCE SHEET 31 MARCH 2021**
|Notes
**FIXED ASSETS**
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
16
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
19
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2021
£
52,841
46,666
292,945
339,611
(77,751)
261,860
314,701
314,701
271,225
43,476
314,701|2020
£
61,574
34,847
241,371
276,218
(80,702)
195,516
257,090
257,090
201,841
55,249
257,090|
|---|---|---|
The notes form part of these financial statements
Page 15
continued...
## **LD:NORTHEAST**
## **BALANCE SHEET - continued 31 MARCH 2021**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 12 November 2021 and were signed on its behalf by:
C Gavin - Trustee
J Dinning - Trustee
The notes form part of these financial statements
Page 16
## **LD:NORTHEAST**
## **CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021**
|Notes
**Cash flows from operating activities**
Cash generated from operations
22
Net cash provided by/(used in) operating activities
**Cash flows from investing activities**
Interest received
Net cash provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|2021
£
50,877
50,877
697
697
51,574
241,371
292,945|2020
£
(76,994)
(76,994)
1,529
1,529
(75,465)
316,836
241,371|
|---|---|---|
The notes form part of these financial statements
Page 17
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The 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 presentation currency of the financial statements is the Pound Sterling (£).
## **Going Concern**
The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.
## **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 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 obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - in accordance with the property Fixtures and fittings - 20% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **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 objects 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 financial statements.
continued...
Page 18
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **1. ACCOUNTING POLICIES - continued**
## **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.
## **2. DONATIONS AND LEGACIES**
|Donations
**3.**
**OTHER TRADING ACTIVITIES**
Activities
Fundraising
**4.**
**INVESTMENT INCOME**
Bank interest||2021
£
6,346
2021
£
52,904
20,658
73,562
2021
£
697||
|---|---|---|---|
|||||
|||||
continued...
Page 19
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **5. INCOME FROM CHARITABLE ACTIVITIES**
|Personalised support
NHS North Tyneside
Big Lottery Fund
Children in Need
Big lottery Fund and DCMS
Awards for All
Willan Charitable Trust
NT Active
Healthy Tomorrows
Northumbria NHS
Community Foundation
National Lottery - COVID Response
North Tyneside Council
Sir Jules Thorn Charitable Trust
Edward Gostlin Foundation
**6.**
**RAISING FUNDS**
**Raising donations and legacies**|Grant
funded
activities
£
-
53,593
81,532
54,678
-
-
-
-
26,258
5,000
11,750
37,452
10,000
1,000
5,000
286,263|Income
generating
activities
£
646,303
-
-
-
-
-
-
-
-
-
-
-
-
-
-
646,303|2021
Total
activities
£
646,303
53,593
81,532
54,678
-
-
-
-
26,258
5,000
11,750
37,452
10,000
1,000
5,000
932,566|2020
Total
activities
£
640,521
52,853
79,368
54,292
44,079
10,000
10,000
540
-
-
-
-
-
-
-
891,653|
|---|---|---|---|---|
Fundraising costs
|2021|2020|
|---|---|
|£|£|
|2,930|6,610|
continued...
Page 20
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
|**7.**
**CHARITABLE ACTIVITIES COSTS**
Direct
Support
Costs (see
costs (see
note 8)
note 9)
£
£
Grant funded activities
195,418
10,679
Income generating activities
506,908
239,625
702,326
250,304
**8.**
**DIRECT COSTS OF CHARITABLE ACTIVITIES**
2021
£
Staff costs
646,944
Staff training
1,140
Recruitment expenses
1,364
Staff travel
3,277
Volunteers expenses
420
Activities expenses
48,112
Subscriptions and publications
669
Publicity
400
702,326
**9.**
**SUPPORT COSTS**
Governance
Management
costs
£
£
Grant funded activities
10,679
-
Income generating activities
235,965
3,660
246,644
3,660|Totals
£
206,097
746,533
952,630
2020
£
751,349
2,627
2,125
9,474
1,324
75,267
1,062
1,673
844,901
Totals
£
10,679
239,625
250,304|
|---|---|
continued...
Page 21
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **9. SUPPORT COSTS - continued**
Support costs, included in the above, are as follows:
|Wages
Social security
Pensions
Rent and rates
Insurance
Light heat and water
Telephone and computer costs
Postage stationery and adverts
Repairs and maintenance
Equipment and maintenance
Bank charges
Garden maintenance
Cleaning
Professional fees
Depreciation of fixed assets
Auditors' remuneration|Grant
funded
activities
£
-
-
-
-
-
-
796
-
-
4,030
-
-
-
-
5,853
-
10,679|Income
generating
activities
£
135,262
12,071
2,818
8,860
3,551
4,404
42,770
3,074
7,410
1,625
1,484
-
1,973
7,783
2,880
3,660
239,625|2021
Total
activities
£
135,262
12,071
2,818
8,860
3,551
4,404
43,566
3,074
7,410
5,655
1,484
-
1,973
7,783
8,733
3,660
250,304|2020
Total
activities
£
151,267
14,060
3,006
8,665
4,342
7,851
18,414
5,214
11,520
3,028
1,839
457
3,138
7,908
8,733
3,600
253,042|
|---|---|---|---|---|
## **10. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Auditors’ remuneration
Depreciation - owned assets
Payments under operating leases|2021
£
3,660
8,733
16,931|2020
£
3,600
8,733
9,600|
|---|---|---|
continued...
Page 22
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **11. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2021 nor for the year ended 31 March 2020.
## **12. STAFF COSTS**
|**STAFF COSTS**|||
|---|---|---|
|Wages and salaries
Social security costs
Other pension costs|2021
£
741,551
43,947
11,597
797,095|2020
£
854,798
51,841
13,043|
|||919,682|
The charity's key management personnel comprise the Trustees the Chief Executive Officer and the Operations Manager. The total employee benefits of the key management personnel including employers national insurance were £59,794 (2020 - £98,639).
The average monthly number of employees during the year was as follows:
|Support team
Projects
Management and administration
Part time administration|2021
34
8
4
3
49|2020
40
8
4
3
55|
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
Page 23
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
|**13.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,140
489
**Charitable activities**
Grant funded activities
53,393
197,739
Income generating activities
640,521
-
Other trading activities
120,884
619
Investment income
1,529
-
Other income
7,139
-
**Total**
835,606
198,847
**EXPENDITURE ON**
Raising funds
6,610
-
**Charitable activities**
Grant funded activities
53,393
219,921
Income generating activities
824,629
-
**Total**
884,632
219,921
**NET INCOME/(EXPENDITURE)**
(49,026)
(21,074)
**Transfers between funds**
(602)
602
**Net movement in funds**
(49,628)
(20,472)
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
251,469
75,721
**TOTAL FUNDS CARRIED FORWARD**
201,841
55,249|Total
funds
£
12,629
251,132
640,521
121,503
1,529
7,139
1,034,453
6,610
273,314
824,629
1,104,553
(70,100)
-
(70,100)
327,190
257,090|
|---|---|
continued...
Page 24
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
|**14.**
**TANGIBLE FIXED ASSETS**
Improvements
to
property
£
**COST**
At 1 April 2020 and 31 March 2021
174,653
**DEPRECIATION**
At 1 April 2020
113,079
Charge for year
8,733
At 31 March 2021
121,812
**NET BOOK VALUE**
At 31 March 2021
52,841
At 31 March 2020
61,574
**15.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Prepayments and accrued income||Fixtures
and
fittings
£
1,912
1,912
-
1,912
-
-
2021
£
42,349
4,317
46,666|Totals
£
176,565
114,991
8,733
123,724
52,841
61,574
2020
£
32,099
2,748
34,847|
|---|---|---|---|
|||||
|||||
|||||
|||||
|||||
Page 25
continued...
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Trade creditors
Other creditors
Accrued expenses
Deferred income|2021
£
2,590
65,431
7,230
2,500
77,751|2020
£
3,189
70,185
4,828
2,500|
|||80,702|
There were no movements on deferred income during the period under review.
## **17. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|2021
£
11,084
6,284
17,368|2020
£
5,850
1,050|
|---|---|---|
|||6,900|
## **18. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
|Unrestricted
funds
£
Fixed assets
17,714
Current assets
331,262
Current liabilities
(77,751)
271,225|Restricted
funds
£
35,127
8,349
-
43,476|2021
Total
funds
£
52,841
339,611
(77,751)
314,701|2020
Total
funds
£
61,574
276,218
(80,702)
257,090|
|---|---|---|---|
Page 26
continued...
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **19. MOVEMENT IN FUNDS**
|Net
movement
At 1/4/20
in funds
£
£
**Unrestricted funds**
General fund
195,240
71,926
Designated-Building Repairs
1,530
-
Designated - Tomorrows Fundraising
5,071
183
201,841
72,109
**Restricted funds**
Big Lottery Fund-Reaching
Communities-Tomorrows Project
2,932
(5,657)
Capital Fund
40,980
(5,853)
Children in Need-Early Years
6,106
(6,106)
A J Fund
3,274
404
Children in Need - 'Siblings' Project
1,957
1,208
Primary Care Support
-
1,506
55,249
(14,498)
**TOTAL FUNDS**
257,090
57,611
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
849,896
Designated - Tomorrows Fundraising
183
850,079
**Restricted funds**
Big Lottery Fund-Reaching
Communities-Tomorrows Project
81,532
Capital Fund
-
Children in Need-Early Years
44,678
A J Fund
624
Children in Need - 'Siblings' Project
10,000
Primary Care Support
26,258
163,092
**TOTAL FUNDS**
1,013,171||Transfers
between
funds
£
(2,725)
-
-
(2,725)
2,725
-
-
-
-
-
2,725
-
Resources
expended
£
(777,970)
-
(777,970)
(87,189)
(5,853)
(50,784)
(220)
(8,792)
(24,752)
(177,590)
(955,560)|At
31/3/21
£
264,441
1,530
5,254
271,225
-
35,127
-
3,678
3,165
1,506
43,476
314,701
Movement
in funds
£
71,926
183
72,109
(5,657)
(5,853)
(6,106)
404
1,208
1,506
(14,498)
57,611|
|---|---|---|---|
|||||
|||||
|||||
continued...
Page 27
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **19. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated-Building Repairs
Designated - Tomorrows Fundraising
**Restricted funds**
Big Lottery Fund-Reaching
Communities-Tomorrows Project
Capital Fund
Children in Need-Early Years
A J Fund
Awards For All-Tomorrows Volunteers
Children in Need - 'Siblings' Project
Department of Digital, Culture, Media
and Spost and Big Lottery Fund -
Building Connections
**TOTAL FUNDS**|At 1/4/19
£
245,934
3,525
2,010
251,469
17,872
46,833
4,400
3,379
90
1,670
1,477
75,721
327,190|Net
movement
in funds
£
(50,092)
(1,995)
3,061
(49,026)
(14,940)
(5,853)
1,706
(105)
(692)
287
(1,477)
(21,074)
(70,100)|Transfers
between
funds
£
(602)
-
-
(602)
-
-
-
-
602
-
-
602
-|At
31/3/20
£
195,240
1,530
5,071
201,841
2,932
40,980
6,106
3,274
-
1,957
-
55,249
257,090|
|---|---|---|---|---|
continued...
Page 28
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **19. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated-Building Repairs
Designated - Tomorrows Fundraising
**Restricted funds**
Big Lottery Fund-Reaching
Communities-Tomorrows Project
Capital Fund
Children in Need-Early Years
A J Fund
Awards For All-Tomorrows Volunteers
Children in Need - 'Siblings' Project
Department of Digital, Culture, Media
and Spost and Big Lottery Fund -
Building Connections
Willan Charitable Trust
**TOTAL FUNDS**|Incoming
resources
£
832,225
-
3,381
835,606
79,368
-
45,253
147
10,000
10,000
44,079
10,000
198,847
1,034,453|Resources
expended
£
(882,317)
(1,995)
(320)
(884,632)
(94,308)
(5,853)
(43,547)
(252)
(10,692)
(9,713)
(45,556)
(10,000)
(219,921)
(1,104,553)|Movement
in funds
£
(50,092)
(1,995)
3,061
(49,026)
(14,940)
(5,853)
1,706
(105)
(692)
287
(1,477)
-
(21,074)
(70,100)|
|---|---|---|---|
## **Capital Fund**
The capital fund represents the grants received to renovate the charity's current premises and is being amortised in line with the property improvements depreciation.
## **A J Fund**
This fund was originally from donations and a £3,000 legacy from Jean Henderson, current funding is derived from external fundraising.
## **Big Lottery Fund**
This funding was from the Big Lottery Fund's Reaching Communities and funded the Tomorrows project. The project was to have concluded on the 2nd May 2017 but a continuation grant was received for a further 5 years.
## **Children in Need**
Children in Need are funding the Early Years project which provides play activities and support to disabled children and their families.
continued...
Page 29
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **19. MOVEMENT IN FUNDS - continued**
## **Big Lottery Fund and European Social Fund**
This funding was for the Wise Steps project building better opportunities for Tyne and Wear. The project was completed in July 2018.
## **Awards For All**
The Tomorrows Volunteers project funding was for developing volunteering opportunities for people with learning disabilities and ASD through offering support to people over a 12 month period.
## **Children in Need**
Children in Need are funding a 3 year 'Siblings' project to support brothers and sisters of children with learning disabilities to allow them to take part in some fun activities.
## **Big Lottery Fund and Department for Digital, Culture, Media and Sport**
The funding is from the Building Connections Fund for a Healthy Connections North Tyneside project a programme of healthy activities to improve well-being and bring people together.
## **Willan Charitable Trust**
Funding was provided to cover core costs.
## **Primary Care Support**
Working with GP surgeries to identify patients who would benefit from some additional support to manage their health and wellbeing, particularly people who are anxious or have concerns about attending health related appointments.
## **20. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2021.
## **21. FRC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES**
In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
continued...
Page 30
## **LD:NORTHEAST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2021**
## **22. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**Net income/(expenditure) for the reporting period (as per the**
**Statement of Financial Activities)**
**Adjustments for:**
Depreciation charges
Interest received
(Increase)/decrease in debtors
Decrease in creditors
**Net cash provided by/(used in) operations**|2021
£
57,611
8,733
(697)
(11,819)
(2,951)
50,877|2020
£
(70,100)
8,733
(1,529)
32,710
(46,808)
(76,994)|
|---|---|---|
## **23. ANALYSIS OF CHANGES IN NET FUNDS**
||At 1/4/20|Cash flow|At 31/3/21|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|241,371|51,574|292,945|
||241,371|51,574|292,945|
|**Total**|241,371|51,574|292,945|
## **24. LEGAL STATUS**
LD:North East is a company limited by guarantee, registered in England and Wales and has no share capital. The company's registered number and registered office address can be found within Reference and Administrative Details.
The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the Charity in the event of its being wound up while a member or within one year after ceasing to be a member, for -
- (a) payment of the Charity's debts and liabilities contracted before the member ceased to be a member,
- (b) payment of the costs charges and expenses of winding up, and
- (c) adjustment of the rights of the contibutories among themselves.
Page 31
**LD:NORTHEAST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Activities
Fundraising
**Investment income**
Bank interest
**Charitable activities**
Personalised support
NHS North Tyneside
Big Lottery Fund
Children in Need
Big lottery Fund and DCMS
Awards for All
Willan Charitable Trust
NT Active
Healthy Tomorrows
Northumbria NHS
Community Foundation
National Lottery - COVID Response
North Tyneside Council
Sir Jules Thorn Charitable Trust
Edward Gostlin Foundation
**Other income**
Miscellaneous
**Total incoming resources**|2021
£
6,346
52,904
20,658
73,562
697
646,303
53,593
81,532
54,678
-
-
-
-
26,258
5,000
11,750
37,452
10,000
1,000
5,000
932,566
-
1,013,171|2020
£
12,629
85,025
36,478
121,503
1,529
640,521
52,853
79,368
54,292
44,079
10,000
10,000
540
-
-
-
-
-
-
-
891,653
7,139
1,034,453|
|---|---|---|
This page does not form part of the statutory financial statements
Page 32
## **LD:NORTHEAST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|**EXPENDITURE**
**Raising donations and legacies**
Fundraising costs
**Charitable activities**
Wages
Social security
Pensions
Staff training
Recruitment expenses
Staff travel
Volunteers expenses
Activities expenses
Subscriptions and publications
Publicity
**Support costs**
**Management**
Wages
Social security
Pensions
Rent and rates
Insurance
Light heat and water
Telephone and computer costs
Postage stationery and adverts
Repairs and maintenance
Equipment and maintenance
Bank charges
Garden maintenance
Cleaning
Professional fees
Improvements to property
**Governance costs**
Auditors' remuneration|2021
£
2,930
606,289
31,876
8,779
1,140
1,364
3,277
420
48,112
669
400
702,326
135,262
12,071
2,818
8,860
3,551
4,404
43,566
3,074
7,410
5,655
1,484
-
1,973
7,783
8,733
246,644
3,660|2020
£
6,610
703,531
37,781
10,037
2,627
2,125
9,474
1,324
75,267
1,062
1,673
844,901
151,267
14,060
3,006
8,665
4,342
7,851
18,414
5,214
11,520
3,028
1,839
457
3,138
7,908
8,733
249,442
3,600|
|---|---|---|
This page does not form part of the statutory financial statements
Page 33
## **LD:NORTHEAST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2021**
|Total resources expended
**Net income/(expenditure)**|2021
£
955,560
57,611|2020
£
1,104,553
(70,100)|
|---|---|---|
This page does not form part of the statutory financial statements
Page 34