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2022-03-31-accounts

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 2022

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FOR
LD:NORTHEAST
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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 2022

Page
Report of the Trustees 1 to 9
Report of the Independent Auditors 10 to 12
Statement of Financial Activities 13
Balance Sheet 14
Cash Flow Statement 15
Notes to the Financial Statements 16 to 30
Detailed Statement of Financial Activities 31 to 32

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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 2022. 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:

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.

Page 1

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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.

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.

LD:NorthEast reach over 600 people from birth to later years in any 12 month period within North Tyneside who have a learning disability.

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 over 100 people on a oneto-one basis / group 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.

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.

Page 2

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE - continued

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 this reporting period we have been awarded another 3-year funding from BBC Children in Need.

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.

In this reporting period we have been successful in gaining another 3 years funding from Children in Need.

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 delivered its final year from 2021 / 2022.

The project worked with people from North Tyneside with learning disabilities or learning difficulties who are growing older and qualify for little or no formal support. Light touch support was provided in the form of regular contact, organised activities and hand-holding / signposting to help with benefits, health issues and managing everyday tasks.

Page 3

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE - continued

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. We have been informed that the Coop will fund our work from November 2022.

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.

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 have been 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 this financial year we have secured funding to employ a young persons coordinator who is now in place in the North West PCN.

Page 4

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

ACHIEVEMENT AND PERFORMANCE - continued

Partnership working

We are a well established organisation and for many years we have had a great working relationship with North Tyneside Council. We also work well with VODA a VCS support organisation in North Tyneside. We work in partnership with the CCG, PCN and Community whole life disability team as part of our existing services and projects.

Currently since November 2021 we have been working collaboratively with several organisations across the North of Tyne region to explore how both statutory and voluntary services can be realigned in a more creative and flexible way for the benefit of people with lived experience of learning disabilities.

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. BBC Children in Need, North Tyneside Clinical Commissioning Group, North West North Tyneside Primary Care Network, North Shields Primary Care Network, North Tyneside VODA, Orbis Support, Arnold Clark, Ringtons, North Tyneside Council, RISE, Active NT, Carnegie UK Trust, Cheshire Trust.

Reserves policy

Total reserves at 31 March 2022 amounted to £286,742 (£260,828 [as restated] in 2020/21) of which £45,961 (£43,476 [as restated] in 2020/21) was subject to restriction, £9,510 (£6,784 [as restated] in 2020/21) was designated and a further £14,834 (£17,714 [as restated] in 2020/21) was represented by illiquid assets; the free reserves of the charity amounted to £216,437 (£192,854 [as restated] in 2020/21). 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 £216k. 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 £1,136,017 (£1,013,171 [as restated] in 2020/21). Of this £221,376 (£163,092 [as restated] in 2020/21) related to project restricted activities.

The financial statements show a surplus for the year of £25,914 (£66,518 [as restated] in 2020/21). This comprises a surplus of £2,485 (deficit of £11,773 [as restated] in 2020/21) in restricted funds and a surplus of £23,429 (£78,291 [as restated] in 2020/21) in unrestricted funds.

Page 5

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

FUTURE PLANS

Just prior to the start 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 post 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 are currently doing some research with families and carers to look at possibly delivering a Family Project in the next 12 months. We are looking at several funders who we feel our outcomes may fit the criteria.

We are also looking at the possibility of creating an Engagement Coordinators post which will enhance the participation and peer support work we are currently delivering through our existing projects.

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, (recently updated Dec 2021). 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. In 2021 through good governance the charity carried out targeted recruitment to increase the numbers and diversity of trustees. Trustees have access to an improved and thorough 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 6

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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: Danielle Falcus 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 Amanda Hillerby (resigned 10 September 2021) Alex Blake (resigned 10 September 2021) Jeff Dinning Cheryl Gavin Rachel Curtis (resigned 9 February 2022) Steven Ellis (appointed 24 August 2021, resigned 1 December 2021) Emma Wemyss (appointed 29 April 2022) Janine Finnie (appointed 10 June 2022)

Page 7

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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

Page 8

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2022

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

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:

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 28 October 2022 and signed on its behalf by:

Ms C Gavin - Trustee

Page 9

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 2022 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:

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 22 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.

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.

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF LD:NORTHEAST

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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:

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 11

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:

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

2 November 2022

Page 12

LD:NORTHEAST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
Grant funded activities
Income generating activities
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Grant funded activities
Income generating activities
Total
NET INCOME/(EXPENDITURE)
Transfers between funds
20
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
14
As restated
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
6,866
150,507
665,163
91,200
905
914,641
913
43,208
844,470
888,591
26,050
(2,621)
23,429
271,225
(53,873)
217,352
240,781		 Restricted
funds
£
-
221,366
-
10
-
221,376
-
221,512
-
221,512
(136)
2,621
2,485
43,476
-
43,476
45,961		 2022
Total
funds
£
6,866
371,873
665,163
91,210
905
1,136,017
913
264,720
844,470
1,110,103
25,914
-
25,914
314,701
(53,873)
260,828
286,742		 2021
Total
funds
as restated
£
6,346
286,263
646,303
73,562
697
1,013,171
2,930
206,097
737,626
946,653
66,518
-
66,518
257,090
(62,780)
194,310
260,828

The notes form part of these financial statements

Page 13

LD:NORTHEAST

BALANCE SHEET 31 MARCH 2022

Notes
FIXED ASSETS
Tangible assets
15
CURRENT ASSETS
Debtors
16
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
17
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
20
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2022
2021
as restated
£
£
44,108
52,841
44,124
46,666
333,331
292,945
377,455
339,611
(134,821)
(131,624)
242,634
207,987
286,742
260,828
286,742
260,828
240,781
217,352
45,961
43,476
286,742
260,828

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 28 October 2022 and were signed on its behalf by:

C Gavin - Trustee

J Dinning - Trustee

The notes form part of these financial statements

Page 14

LD:NORTHEAST

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022

Notes
Cash flows from operating activities
Cash generated from operations
23
Net cash provided by 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		 2022
2021
as restated
£
£
39,481
50,877
39,481
50,877
905
697
905
697
40,386
51,574
292,945
241,371
333,331
292,945

The notes form part of these financial statements

Page 15

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

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.

Page 16

continued...

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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		 2022
2021
as restated
£
£
6,866
6,346
2022
2021
as restated
£
£
82,436
52,904
8,774
20,658
91,210
73,562
2022
2021
as restated
£
£
905
697

continued...

Page 17

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

5. INCOME FROM CHARITABLE ACTIVITIES

Personalised support
NHS North Tyneside
Big Lottery Fund
Children in Need
Healthy Tomorrows
Northumbria NHS
Community Foundation
National Lottery - COVID Response
North Tyneside Council
Sir Jules Thorn Charitable Trust
Edward Gostlin Foundation
Rise North East
NHS Charities Together
North Tyneside CCG
Arnold Clark
Active North Tyneside
Carnegie UK Trust
Cheshire Community Foundation
Joicey Trust		 Grant
funded
activities
£
-
80,305
83,760
33,592
84,486
5,000
11,750
37,452
20,000
1,000
5,000
9,528
-
-
-
-
-
-
-
371,873		 Income
generating
activities
£
656,465
-
-
-
-
(5,000)
(10,070)
(37,452)
14,643
(1,000)
(5,000)
-
15,063
29,079
1,000
480
1,500
2,055
3,400
665,163		 2022
Total
activities
£
656,465
80,305
83,760
33,592
84,486
-
1,680
-
34,643
-
-
9,528
15,063
29,079
1,000
480
1,500
2,055
3,400
1,037,036		 2021
as restated
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

6. RAISING FUNDS

Raising donations and legacies

Fundraising costs

2022 2021
as restated
£ £
913 2,930

continued...

Page 18

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

7. CHARITABLE ACTIVITIES COSTS

Grant funded activities
Income generating activities
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Staff training
Recruitment expenses
Staff travel
Volunteers expenses
Activities expenses
Subscriptions and publications
Publicity
9.
SUPPORT COSTS
Grant funded activities
Income generating activities		 Direct
Costs (see
note 8)
£
255,618
617,603
873,221
Management
£
9,102
223,177
232,279

continued...

Page 19

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

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
£
-
-
-
-
-
-
2,321
82
-
846
-
-
-
-
5,853
-
9,102		 Income
generating
activities
£
127,147
11,619
2,726
6,066
5,511
7,346
21,480
7,330
12,158
4,531
1,726
2,650
3,172
6,835
2,880
3,690
226,867		 2022
2021
as restated
Total
Total
activities
activities
£
£
127,147
132,338
11,619
11,761
2,726
2,755
6,066
8,860
5,511
3,551
7,346
4,404
23,801
43,566
7,412
3,074
12,158
7,410
5,377
5,655
1,726
1,484
2,650
-
3,172
1,973
6,835
7,783
8,733
8,733
3,690
3,660
235,969
247,007

10. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Auditors' remuneration
Depreciation - owned assets
Payments under operating leases		 2022
2021
as restated
£
£
3,690
3,660
8,733
8,733
16,270
16,931

continued...

Page 20

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

12. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 2022
2021
as restated
£
£
860,135
733,069
56,076
43,521
15,208
11,598
931,419
788,188

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 £52,598 (2021 - £59,794).

The average monthly number of employees during the year was as follows:

Support team
Projects
Management and administration
Part time administration		 2022
2021
as restated
37
34
8
8
4
4
2
3
51
49

No employees received emoluments in excess of £60,000.

continued...

Page 21

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
6,346
-
Charitable activities
Grant funded activities
123,795
162,468
Income generating activities
646,303
-
Other trading activities
72,938
624
Investment income
697
-
Total
850,079
163,092
EXPENDITURE ON
Raising funds
2,930
-
Charitable activities
Grant funded activities
28,507
177,590
Income generating activities
737,626
-
Total
769,063
177,590
NET INCOME/(EXPENDITURE)
81,016
(14,498)
Transfers between funds
(2,725)
2,725
Net movement in funds
78,291
(11,773)
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
201,841
55,249
Prior year adjustment
(62,780)
-
As restated
139,061
55,249
TOTAL FUNDS CARRIED
FORWARD
217,352
43,476		 Total
funds
as restated
£
6,346
286,263
646,303
73,562
697
1,013,171
2,930
206,097
737,626
946,653
66,518
-
66,518
257,090
(62,780)
194,310
260,828

continued...

Page 22

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

14. PRIOR YEAR ADJUSTMENT

A retrospective adjustment has been made to recognise that the majority of staff costs are paid one month in arrears.The effect of the adjustment has been to reduce unrestricted reserves by £62,780 as at 1 April 2020 and by £53,873 at 1 April 2021. Staff costs for the year ended 31 March 2021 decreased by £8,482.

15. TANGIBLE FIXED ASSETS

Improvements
to
property
£
COST
At 1 April 2021 and 31 March 2022
174,653
DEPRECIATION
At 1 April 2021
121,812
Charge for year
8,733
At 31 March 2022
130,545
NET BOOK VALUE
At 31 March 2022
44,108
At 31 March 2021
52,841
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income		 Fixtures
and
fittings
Totals
£
£
1,912
176,565
1,912
123,724
-
8,733
1,912
132,457
-
44,108
-
52,841
2022
2021
as restated
£
£
38,598
42,349
5,526
4,317
44,124
46,666

16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

continued...

Page 23

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

17. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Other creditors
Accrued expenses
Deferred income		 2022
2021
as restated
£
£
4,410
2,590
49,060
65,431
78,851
61,103
2,500
2,500
134,821
131,624

There were no movements on deferred income during the period under review.

18. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
2021
as restated
£
£
12,909
11,084
5,271
6,284
18,180
17,368

19. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
14,834
Current assets
360,768
Current liabilities
(134,821)
240,781		 Restricted
funds
£
29,274
16,687
-
45,961		 2022
2021
as restated
Total
Total
funds
funds
£
£
44,108
52,841
377,455
339,611
(134,821)
(131,624)
286,742
260,828

continued...

Page 24

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

20. 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
Children in Need -
'Siblings' Project
Primary Care Support
Sport England
TOTAL FUNDS		 At 1/4/21
£
264,441
1,530
5,254
271,225
-
35,127
-
3,678
3,165
1,506
-
43,476
314,701		 Prior
year
adjustment
£
(53,873)
-
-
(53,873)
-
-
-
-
-
-
-
-
(53,873)		 Net
movement
in funds
£
23,324
-
2,726
26,050
(1,196)
(5,853)
4,844
(376)
4,169
(299)
(1,425)
(136)
25,914		 Transfers
between
funds
£
(2,621)
-
-
(2,621)
1,196
-
-
-
-
-
1,425
2,621
-		 At
31/3/22
£
231,271
1,530
7,980
240,781
-
29,274
4,844
3,302
7,334
1,207
-
45,961
286,742

Page 25

continued...

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

20. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Tomorrows Fundraising
Restricted funds
Big Lottery Fund-Reaching
Communities-Tomorrows Project
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
TOTAL FUNDS		 Incoming
resources
£
911,435
3,206
914,641
83,760
-
23,592
10
10,000
84,486
19,528
221,376
1,136,017		 Resources
expended
£
(888,111)
(480)
(888,591)
(84,956)
(5,853)
(18,748)
(386)
(5,831)
(84,785)
(20,953)
(221,512)
(1,110,103)		 Movement
in funds
£
23,324
2,726
26,050
(1,196)
(5,853)
4,844
(376)
4,169
(299)
(1,425)
(136)
25,914

Page 26

continued...

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

20. 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
Children in Need -
'Siblings' Project
Primary Care Support
TOTAL FUNDS		 At 1/4/20
£
195,240
1,530
5,071
201,841
2,932
40,980
6,106
3,274
1,957
-
55,249
257,090		 Prior
year
adjustment
£
(62,780)
-
-
(62,780)
-
-
-
-
-
-
-
(62,780)		 Net
movement
in funds
£
80,833
-
183
81,016
(5,657)
(5,853)
(6,106)
404
1,208
1,506
(14,498)
66,518		 Transfers
between
funds
£
(2,725)
-
-
(2,725)
2,725
-
-
-
-
-
2,725
-		 At
31/3/21
£
210,568
1,530
5,254
217,352
-
35,127
-
3,678
3,165
1,506
43,476
260,828

continued...

Page 27

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

20. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Designated - Tomorrows Fundraising
Restricted funds
Big Lottery Fund-Reaching
Communities-Tomorrows Project
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
TOTAL FUNDS		 Incoming
resources
£
849,896
183
850,079
81,532
-
44,678
624
10,000
26,258
163,092
1,013,171		 Resources
expended
£
(769,063)
-
(769,063)
(87,189)
(5,853)
(50,784)
(220)
(8,792)
(24,752)
(177,590)
(946,653)		 Movement
in funds
£
80,833
183
81,016
(5,657)
(5,853)
(6,106)
404
1,208
1,506
(14,498)
66,518

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, and 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.

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.

Sport England

Funded by Rise North East as part of their Tackling Inequalities programme and North Tyneside Council; delivery of activities within Sport England's Covid-19 response.

continued...

Page 28

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

21. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

22. 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.

23. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operations		 2022
2021
as restated
£
£
25,914
66,518
8,733
8,733
(905)
(697)
2,542
(11,819)
3,197
(11,858)
39,481
50,877

24. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/21 Cash flow At 31/3/22
£ £ £
Net cash
Cash at bank and in hand 292,945 40,386 333,331
292,945 40,386 333,331
Total 292,945 40,386 333,331

continued...

Page 29

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2022

25. 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 -

Page 30

LD:NORTHEAST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

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
Healthy Tomorrows
Northumbria NHS
Community Foundation
National Lottery - COVID Response
North Tyneside Council
Sir Jules Thorn Charitable Trust
Edward Gostlin Foundation
Rise North East
NHS Charities Together
North Tyneside CCG
Arnold Clark
Active North Tyneside
Carnegie UK Trust
Cheshire Community Foundation
Joicey Trust
Total incoming resources
EXPENDITURE
Raising donations and legacies
Fundraising costs		 2022
£
6,866
82,436
8,774
91,210
905
656,465
80,305
83,760
33,592
84,486
-
1,680
-
34,643
-
-
9,528
15,063
29,079
1,000
480
1,500
2,055
3,400
1,037,036
1,136,017
913		 2021
as restated
£
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
2,930

This page does not form part of the statutory financial statements

Page 31

LD:NORTHEAST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022

Raising donations and legacies
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
Total resources expended
Net income		 2022
£
732,988
44,457
12,482
2,503
1,682
8,001
-
70,809
233
66
873,221
127,147
11,619
2,726
6,066
5,511
7,346
23,801
7,412
12,158
5,377
1,726
2,650
3,172
6,835
8,733
232,279
3,690
1,110,103
25,914		 2021
as restated
£
600,731
31,760
8,843
1,140
1,364
3,277
420
48,112
669
400
696,716
132,338
11,761
2,755
8,860
3,551
4,404
43,566
3,074
7,410
5,655
1,484
-
1,973
7,783
8,733
243,347
3,660
946,653
66,518

This page does not form part of the statutory financial statements

Page 32