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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 03175969 (England and Wales) REGISTERED CHARITY NUMBER: 1054535

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

LD:NORTHEAST

Read, Milburn & Co Chartered Accountants and Statutory Auditors 71 Howard Street North Shields Tyne and Wear NE30 1AF

LD:NORTHEAST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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 28

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

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 2024. 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.

ACHIEVEMENT AND PERFORMANCE

LD:NorthEast is a local charity supporting and engaging with people who have lived experience of learning disabilities, difficulties and autism. We work across North Tyneside and offer support from birth through to older life. We are proud to be a whole life disability charity across the local area.

Our work is all about bringing people together. We believe that everyone deserves to have fun, spend time with friends and feel good about themselves and our mission is to support people to do just that, from birth right through to older life. Our vision is to achieve equality and social inclusion so people can live their life their way.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE - continued

FUN We know the effects of loneliness and exclusion and how this 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 friendships, and re-connect with people they have lost touch with over the years, through organising social events and activities to bring people together.

FEEL-GOOD We know that often people with learning disabilities would like better health and lead a healthier lifestyle but for many this can be difficult. A simple GP appointment can be cause for anxiety. Often people do not understand the information given and they experience barriers to good health care because of this. We support people to attend appointments, better understand their health needs and deliver an extensive range of interactive workshops on a mix of health-related topics to support people to improve their health.

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

What we do:

Community Outreach Service

Our Community Outreach Service supports people who have a learning disability to live life to the full. We offer an alternative to the more traditional building-based day services as we know this doesn't work for everyone. Our support helps people to keep healthy and active, feel included in the community, develop living skills and spend time with friends. In the year 2023/2024 we have delivered on average 143 1:1 sessions a week.

Our daytime groups are about supporting people to keep healthy and active. They are perfect for anyone who loves being outdoors and enjoys more of an active lifestyle and are available 7 days a week. Our evening groups are based around social activities; supporting people to spend time with their friends and feel included in their local communities. In this reporting period we have delivered 14 evening groups a month. Our daily cooking groups help people to improve their cooking skills and develop their understanding of how to maintain a balanced diet.

Additionally, we organise tailor-made, personalised breaks that offer fantastic value and quality. They range from busy action-packed activity holidays, 'home from home' breaks, trips to shows and attractions, city breaks, pamper weekends and much more. We have provided a break or respite in this reporting period to 62 people. We also organise a day or theatre trip at least every month, which has proved to be very popular

BBC Children in Need Early Years Project

We have been supporting children and families across North Tyneside since 2012. We support children to learn and develop through play and provide opportunities to bring families together.

We have reached 205 families across this 3-year project which is in its final year, providing regular home visits, supporting families with medical appointments and offering advice and signposting. We run 5 sessions a week delivering inclusive play activities. Our groups and activities are designed for children from birth to 5 years who have a learning disability, communication difficulties, complex health needs or life limited conditions. Our Children in Need Project ends June 2024, we have exceeded the outcomes over the past 3 years and have reached 205 children.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE - continued

BBC Children in Need Siblings Project

Our #MeTime Siblings Project offers activities and support designed for children who have a sibling with complex physical, communication, medical needs or learning disabilities. We provide trips and activities during school holidays where children can focus on having fun with friends away from the daily challenges they may face. We have supported 28 children who have attended 13 activities / trips in this reporting year. Two Siblings on this project have progressed to becoming Peer Mentors and now volunteer on the project.

We provide a wide range of activities on a regular basis and our sessions are a great opportunity for the young people to have some fun. We have seen a great improvement in confidence across this year.

Healthy Connections Project

Sport and physical activity are a great way of bringing people together. Our Healthy Connections project is designed for people to build social connections and confidence through a regular programme of sports activities, and to support and manage their own health by overcoming barriers people with a learning disability often face. We offer a full range of activities to anyone 17 years and older, and we work with external organisations across North Tyneside to put together our weekly programme. This includes working with Active North Tyneside, Newcastle Eagles, QFit GYM, Newcastle United Foundation and Wallsend Boys Club. During 2023 - 2024 we have had 138 attendances a week on our project, accessing: Multi sports, Archery, Boxercise, Fitness Fun, Walking group, Football, Basketball.

Kellett Project

Our Kellett Project has been successful for a further 2-year funding until November 2025 developing a programme of therapeutic activities, digital inclusion workshops and developing a user participation mentoring project for people 50 years plus. We have received funding from Sunderland counselling service to extend this to participants 18 years plus, this has been really successful, and we have had 105 attendances taking part over the 2-year project. We deliver a weekly programme of activities; crafts for wellbeing, digital inclusion workshops, creative minds, friendship and wellbeing sessions, men's gardening and ladies' knit and natter.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE - continued

Health and Wellbeing Project

Our Health and Wellbeing Project is funded by North Tyneside ICB and provides support with the aim of driving health inequalities and improving overall health outcomes for people living in North Tyneside who have a learning disability.

We deliver appropriate and meaningful educational workshops; to raise awareness of health conditions and support and promote self-management. The workshops enable people to gain a better understanding of their health and to better identify signs and symptoms of concern. Early detection and prevention are key to help minimise and detect health conditions, and to prevent conditions becoming more serious, or in some instances life threatening. Our workshops range from cancer awareness, bowel screening, oral hygiene, and mental wellbeing.

Throughout 2023-24 we have delivered 16 one off workshops throughout this year, including woman's health, men's health, Oral Care, Know Your Guts and various health related workshops.

We deliver a Type 2 Diabetes Education Programme which is accredited by Empower-Spirit Clinical. The programme takes place over 7 weeks to help improve people's understanding of how to manage their diabetes. All information is provided in Easy Read and an easy read handbook is supplied to accompany the programme. Throughout this year we have delivered 50 sessions.

Our Healthy Eating and Cooking Course is a 6-week programme delivered at LD:NorthEast. Through these workshops we encourage change by raising awareness of unhealthy food groups, good food groups and how to maintain a healthy diet. This course has been extremely beneficial as a follow up option for those who have attended our Type 2 diabetes programme. 45 sessions have been delivered throughout this past year with 156 attendances.

We have delivered a weekly programme of various therapeutic activities to support people who suffer from poor mental wellbeing and social isolation. By attending activities, people gain confidence, learn new skills, and in turn make new friends. This helps to reduce social isolation, and in turn improves people's mental wellbeing. We have had 1,097 attendances during this year.

Primary Care Support Project

Our PCN team are funded through the Primary Care Networks in the North West of North Tyneside and North Shields. We work with GP surgeries and health professionals to identify patients who would benefit from additional support to manage their own health. In the 2023/24 period the PCN team in the North West of North Tyneside have made 3,128 contacts with patients and in North Shields 2,125 contacts. This has included support across both areas with annual health checks, easy read information, diabetes reviews, breast screening, cervical screening, COVID booster vaccinations, bowel screening, GP appointments, referrals to social work and signposting to our Health and Wellbeing coach that works across both areas.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE - continued

Hate Crime

Between May 2023 and April 2024, we delivered a total of 12 workshops about Hate Crime with funding from The Squires Foundation. In both National Learning Disability week and National Safety week we delivered a series of workshops including hate and mate crime, keeping safe online and online scams. We also invited external visitors to work collaboratively with us, including Northumbria Police and Nexus. We delivered workshops about being safe in the community and on public transport, including how to report hate crimes. We also delivered some creative workshops around Hate Crime and produced Easy Read Hate Crime information cards. 14 of LD:NorthEast managers completed Hate Crime Champions Training delivered by Northumbria Police.

Engagement Work / Participation Group

During 2023-2024, our engagement work has expanded even more from the previous year. Our participation group Northern Voices have been involved with North Tyneside Council in the "Ambition for Wallsend" project around the redevelopment of the Wallsend area. We have also been consulting with Transport North East about the funding they have received to improve public transport around the area. With the funding from National Lottery Awards for All we were able expand our volunteers by 20% from the last year taking the number up to 37, this breaks down as 93 Hours per week across 10 different activities. This funding has allowed us to continue supporting people with a learning disability or autism into meaningful volunteer roles. During the winter period we were able to continue our now expanded 'Warm Hub' across three afternoons per week, during which 42 people were able to socialise in a warm setting with a hot drink and soup. With this funding we were able to get skilled professionals in to deliver craft workshops which gave people an opportunity they might not have been given. We also attended events to get LD:NorthEast's name out there these have included volunteer recruitment days, engagement events, easter, summer and Christmas fayres across the local area.

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. NHS North East & North Cumbria ICB, North West Primary Care Network, North Shields Primary Care Network, Children in Need, North Tyneside VODA, Community Foundation, Garfield Weston, Awards for All, Julia and Hans Rausing Trust, Sunderland Counselling, Catherine Cookson Charitable Trust, North of Tyne Combined Authority.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW - continued

Reserves policy

Total reserves at 31 March 2024 amounted to £291,233 (£276,991 in 2022/23) of which £55,483 (£61,989 in 2022/23) was subject to restriction, £1,530 (£1,530 in 2022/23) was designated and a further £9,074 (£11,954 in 2022/23) was represented by illiquid assets; the free reserves of the charity amounted to £225,146 (£201,518 in 2022/23). 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 £200k. 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 £1,345,693 (£1,246,063 in 2022/23). Of this £185,794 (£194,051 in 2022/23) related to project restricted activities.

The financial statements show a surplus of £14,242 (deficit of £9,571 in 2022/23). This comprises a deficit of £6,506 (surplus of £16,028 in 2022/23) in restricted funds and a surplus of £20,748 (deficit of £25,779 in 2022/23) in unrestricted funds.

FUTURE PLANS

2023-2024 has been another successful year for LD:NorthEast. We continue to ensure the people we support and provide activities for are at the centre of the organisation and this will continue into 2024-25.

Ensuring the personalised approach and quality of our Outreach Support and Respite/Short Breaks service is essential for 24-25 and relies on having a committed and dedicated staff team, and LD:NorthEast plans on continuing to be an attractive employer in the adult social care sector.

A main focus for the coming year will be to source new funding for our much needed Early Years Children's Service to enable 0-5 year olds with a learning disability to benefit from the play and sensory sessions that we have successfully delivered for over 12 years.

Continued funding also needs to be secured for our adults Healthy Connections sport projects and to expand this to sport activities for 16-25 year olds with a learning disability.

It is planned to continue to obtain funding for our Kellett project which provides therapeutic activities for older people with a learning disability/autism. This project has successfully delivered impactful learning and leisure opportunities since 2022.

Long term funding is becoming increasingly challenging to identify, therefore a focus will be on securing funding for projects and activities for longer than just 12 months at a time. This will enable valuable projects to be delivered and to give essential job security to staff.

As always, further small grant applications for other specific activities are also planned.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

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 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.

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: Finance & Resources Manager: Projects Manager: Development Manager: Outreach Service Manager: Community Outreach Leads: Client / Contract Lead: Short Break Team Lead: Staff Team Lead: Group / Healthy Connections Lead:

Jacqui Thompson Lisa Donnalley Julie Redpath Danielle Falcus Lindsey Harle-Litster

Sharon May Amanda Nelson Holly Grieves Lennon Chirnside

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

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: 03175969

Registered Office:

205 Park Road, Wallsend, Tyne & Wear, NE28 7NL

Current Trustees: Brenda Boyd (Chair) Jeff Dinning (Treasurer) Janine Finnie Emma Wemyss Jocelyn Mearns (appointed 22 September 2023) William Paton (appointed 22 September 2023) Christina Richardson (appointed 22 September 2023)

Retiring Trustees:

Cheryl Gavin (retired 22 September 2023)

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 2024

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

In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of Read, Milburn & Co. as auditors of the charity is to be proposed 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 22 November 2024 and signed on its behalf by:

B Boyd - 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 2024 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 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.

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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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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:

Because of the field in which the charity operates, we have identified the following areas as those most likely to have a material impact on the financial statements: Health and Safety; Employment Law; and compliance with the Companies and Charities Acts.

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.

Kyssoc_

Nicholas J Liley (Senior Statutory Auditor) for and on behalf of Read, Milburn & Co Chartered Accountants and Statutory Auditors 71 Howard Street North Shields Tyne and Wear NE30 1AF

3 December 2024

Page 12

LD:NORTHEAST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

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
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Grant funded activities
Income generating activities
Total
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
11,689
187,372
832,731
106,467
7,678
1,145,937
6,443
48,535
1,070,211
1,125,189
20,748
215,002
235,750		 Restricted
funds
£
-
199,756
-
-
-
199,756
-
206,262
-
206,262
(6,506)
61,989
55,483		 2024
Total
funds
£
11,689
387,128
832,731
106,467
7,678
1,345,693
6,443
254,797
1,070,211
1,331,451
14,242
276,991
291,233		 2023
Total
funds
£
7,335
394,255
744,130
99,198
1,145
1,246,063
3,005
353,117
899,692
1,255,814
(9,751)
286,742
276,991

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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LD:NORTHEAST

BALANCE SHEET 31 MARCH 2024

2024 2023
Notes £ £
FIXED ASSETS
Tangible assets 14 26,642 35,375
CURRENT ASSETS
Debtors 15 30,225 33,666
Cash at bank and in hand 406,509 368,052
436,734 401,718
CREDITORS
Amounts falling due within one year 16 (172,143) (160,102)
NET CURRENT ASSETS 264,591 241,616
TOTAL ASSETS LESS CURRENT
LIABILITIES 291,233 276,991
NET ASSETS 291,233 276,991
FUNDS 19
Unrestricted funds 235,750 215,002
Restricted funds 55,483 61,989
TOTAL FUNDS 291,233 276,991

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 22 November 2024 and were signed on its behalf by:

B Boyd - Trustee

foe

J Dinning - Trustee

The notes form part of these financial statements

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LD:NORTHEAST

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash generated from operations
21
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		 2024
£
30,779
30,779
7,678
7,678
38,457
368,052
406,509		 2023
£
33,576
33,576
1,145
1,145
34,721
333,331
368,052

The notes form part of these financial statements

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LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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

At the date of approval of these financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue for the foreseeable future and as such the financial statements are prepared on the going concern basis.

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

Debtors and prepayments

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, call deposits and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised a their settlement amount after allowing for any trade discounts due.

continued...

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LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets

Financial instruments

All financial assets and financial liabilities of the charity qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

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.

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

continued...

Page 17

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

4.
INVESTMENT INCOME
Bank interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Grant
funded
activities
£
Personalised support
-
Grants
387,128
387,128
Grants received, included in the above, are as follows:
NHS North Tyneside
Children in Need
Garfield Weston Foundation
Awards for All
Healthy Tomorrows
Community Foundation
North Tyneside Council
NHS Charities Together
Active North Tyneside
Kellett Fund
Hadrian Trust
VODA
Durham University
Healthwatch North Tyneside
Inclusion North
Venator Fund
Ward Hadaway
Co-Op Foundation
Karbon Homes
Swarland Avenue Surgery
Warburtons
Julia and Hans Rausing Trust
Spacehive
Sunderland Counselling
Catherine Cookson
Newcastle Eagles		 Income
generating
activities
£
832,731
-
832,731		 2024
£
7,678
2024
Total
activities
£
832,731
387,128
1,219,859
2024
£
83,722
41,458
40,000
19,982
107,061
9,321
14,507
-
-
24,795
600
3,000
-
-
-
-
-
-
600
-
-
12,000
13,985
9,962
4,000
2,135
387,128		 2023
£
1,145
2023
Total
activities
£
744,130
394,255
1,138,385
2023
£
82,242
39,322
40,000
9,998
102,101
14,658
13,550
30,126
477
15,400
2,000
32,300
1,500
2,440
800
250
1,200
2,191
300
3,000
400
-
-
-
-
-
394,255

continued...

Page 18

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

6. RAISING FUNDS

Raising donations and legacies
Fundraising costs
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
9.
SUPPORT COSTS
Grant funded activities
Income generating activities		 Direct
Costs (see
note 8)
£
243,973
799,183
1,043,156
Management
£
10,824
267,278
278,102		 2024
£
6,443
Support
costs (see
note 9)
£
10,824
271,028
281,852
2024
£
920,760
1,338
1,313
7,977
244
111,281
243
1,043,156
Governance

costs
£
-
3,750
3,750		 2023
£
3,005
Totals
£
254,797
1,070,211
1,325,008
2023
£
911,098
6,866
1,484
8,950
91
97,466
233
1,026,188
Totals
£
10,824
271,028
281,852

continued...

Page 19

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

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
£
-
-
-
-
-
-
4,971
-
-
-
-
-
-
-
5,853
-
10,824		 Income
generating
activities
£
170,821
16,963
4,125
3,125
8,331
9,340
24,172
4,186
3,874
3,433
1,944
750
7,397
5,937
2,880
3,750
271,028		 2024
Total
activities
£
170,821
16,963
4,125
3,125
8,331
9,340
29,143
4,186
3,874
3,433
1,944
750
7,397
5,937
8,733
3,750
281,852		 2023
Total
activities
£
127,147
11,619
2,726
3,125
6,410
7,636
21,899
6,085
9,804
3,429
1,773
203
6,362
5,950
8,733
3,720
226,621

10. NET INCOME/(EXPENDITURE)

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

Auditors' remuneration
Depreciation - owned assets
Payments under operating leases		 2024
£
3,750
8,733
15,312		 2023
£
3,720
8,733
12,347

continued...

Page 20

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

12. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2024
£
1,022,858
69,639
20,172
1,112,669		 2023
£
966,755
67,451
18,384
1,052,590

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 £56,204 (2023 - £53,832).

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

Senior management team
Other staff		 2024
2
56
58		 2023
2
50
52

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 2024

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
7,335
-
Charitable activities
Grant funded activities
203,224
191,031
Income generating activities
744,130
-
Other trading activities
96,178
3,020
Investment income
1,145
-
Total
1,052,012
194,051
EXPENDITURE ON
Raising funds
3,005
-
Charitable activities
Grant funded activities
173,278
179,839
Income generating activities
899,692
-
Total
1,075,975
179,839
NET INCOME/(EXPENDITURE)
(23,963)
14,212
Transfers between funds
(1,816)
1,816
Net movement in funds
(25,779)
16,028
RECONCILIATION OF FUNDS
Total funds brought forward
240,781
45,961
TOTAL FUNDS CARRIED
FORWARD
215,002
61,989
Total
funds
£
7,335
394,255
744,130
99,198
1,145
1,246,063
3,005
353,117
899,692
1,255,814
(9,751)
-
(9,751)
286,742
276,991

continued...

Page 22

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1 April 2023 and 31 March 2024
174,653
DEPRECIATION
At 1 April 2023
139,278
Charge for year
8,733
At 31 March 2024
148,011
NET BOOK VALUE
At 31 March 2024
26,642
At 31 March 2023
35,375
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Accrued expenses
Deferred income
Deferred income at 1 April 2023
Released to incoming resources
Amount deferred in year
Deferred income at 31 March 2024

continued...

Page 23

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

17. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2024
£
13,333
29,684
43,017		 2023
£
10,722
2,396
13,118

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
9,074
Current assets
378,291
Current liabilities
(151,615)
235,750		 Restricted
funds
£
17,568
58,443
(20,528)
55,483		 2024
Total
funds
£
26,642
436,734
(172,143)
291,233		 2023
Total
funds
£
35,375
401,718
(160,102)
276,991

19. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Designated - Building Repairs
Restricted funds
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
Kellett Fund - Therapeutic Activities
TOTAL FUNDS		 At 1/4/23
£
213,472
1,530
215,002
23,421
4,270
5,861
8,292
-
10,968
9,177
61,989
276,991		 Net
movement
in funds
£
20,748
-
20,748
(5,853)
(149)
(460)
(482)
60
(3,222)
3,600
(6,506)
14,242		 At
31/3/24
£
234,220
1,530
235,750
17,568
4,121
5,401
7,810
60
7,746
12,777
55,483
291,233

continued...

Page 24

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

19. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
Kellett Fund - Therapeutic Activities
Other restricted funds
TOTAL FUNDS		 Incoming
resources
£
1,145,937
-
31,458
-
10,000
107,061
12,480
24,795
13,962
199,756
1,345,693
Resources

expended
£
(1,125,189)
(5,853)
(31,607)
(460)
(10,482)
(107,001)
(15,702)
(21,195)
(13,962)
(206,262)
(1,331,451)
Movement

in funds
£
20,748
(5,853)
(149)
(460)
(482)
60
(3,222)
3,600
-
(6,506)
14,242

Comparatives for movement in funds

Unrestricted funds
General fund
Designated - Building Repairs
Designated - Tomorrows Fundraising
Restricted funds
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
Kellett Fund - Therapeutic Activities
TOTAL FUNDS		 At 1/4/22
£
231,271
1,530
7,980
240,781
29,274
4,844
3,302
7,334
1,207
-
-
45,961
286,742		 Net
movement
in funds
£
(15,983)
-
(7,980)
(23,963)
(5,853)
(574)
2,559
958
(3,023)
10,968
9,177
14,212
(9,751)		 Transfers
between
funds
£
(1,816)
-
-
(1,816)
-
-
-
-
1,816
-
-
1,816
-		 At
31/3/23
£
213,472
1,530
-
215,002
23,421
4,270
5,861
8,292
-
10,968
9,177
61,989
276,991

continued...

Page 25

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

19. 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
Capital Fund
Children in Need-Early Years
A J Fund
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
Kellett Fund - Therapeutic Activities
TOTAL FUNDS		 Incoming
resources
£
1,050,676
1,336
1,052,012
-
29,322
3,020
10,000
102,101
27,550
22,058
194,051
1,246,063
Resources

expended
£
(1,066,659)
(9,316)
(1,075,975)
(5,853)
(29,896)
(461)
(9,042)
(105,124)
(16,582)
(12,881)
(179,839)
(1,255,814)
Movement

in funds
£
(15,983)
(7,980)
(23,963)
(5,853)
(574)
2,559
958
(3,023)
10,968
9,177
14,212
(9,751)

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.

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 26

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

19. MOVEMENT IN FUNDS - continued

Kellett Project

Funding from the Kellett Fund, Community Foundation and the Hadrian Trust for the delivery of a programme of therapeutic activities, digital inclusion workshops and a user participation mentoring project.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2024.

21. 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
Decrease in debtors
Increase in creditors
Net cash provided by operations		 2024
£
14,242
8,733
(7,678)
3,441
12,041
30,779		 2023
£
(9,751)
8,733
(1,145)
10,458
25,281
33,576

22. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/23 Cash flow At 31/3/24
£ £ £
Net cash
Cash at bank and in hand 368,052 38,457 406,509
368,052 38,457 406,509
Total 368,052 38,457 406,509

continued...

Page 27

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

23. 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 28