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2025-03-31-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 2025

FOR

LD:NORTHEAST

LD:NORTHEAST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 10
Report of the Independent Auditors 11 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Financial Statements 17 to 29

LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (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.

ACHIEVEMENTS 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 throughout their lives. 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 2025

ACHIEVEMENTS 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 is not suitable 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 2024/2025 we have delivered approximately 143 1:1 sessions per 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 65 people across 30 breaks. We also organise a day or theatre trip at least every month, which has proved to be very popular.

A new Outreach Service Manager was appointed in October 2024, ensuring the delivery of a quality and personalised Outreach Service.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE - continued

Healthy Connections Project

Sport and physical activity is a great way of bringing people together. Our Healthy Connections project funded by Sport England, 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 aged 18+, 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.

In September 2024 we started a new project called Young Healthy Connections (funded by St James' Place) aimed at 16-25 year olds who are socially isolated on an evening. We set up a Youth Club working with Wallsend Boys Club modelling their own Youth Club. As well as starting to offer a school holiday programme working with Northumberland Cricket, Wallsend Boys Club and Quadrant Leisure.

Therapeutic Activities

Our weekly therapeutic activities programme which is funded by Kellet and the Pargiter Trust is for people over the age of 50 years and over 65 years. These activities include digital workshops, local history group, arts and crafts sessions, men's and ladies' wellbeing group and a wellbeing walking group. Over this last year 2024/25 we have had 2513 attendances to these activities.

With funding received from Orbis Support within this reporting period, we were able to add extra therapeutic activities which consisted of skilled professionals coming into the sessions to deliver various arts and craft workshops which enabled people an opportunity to try out and learn new skills. We delivered 9 workshops which consisted of block printing, embroidery, floristry.

Health and Wellbeing Support

Our Health and Wellbeing Project is funded by the NHS North East & North Cumbria ICB and provides support with the aim of driving down 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 educational workshops range from cancer awareness, bowel screening, oral hygiene, and mental wellbeing. Throughout 2024-25 we have delivered 14 one off workshops throughout this year, these have included Woman's Health, Men's Health, Oral Care, Know Your Guts, Cancer Screening Awareness, Breast Cancer Awareness, Blood Pressure, and various other 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.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE - continued

We also deliver follow-on monthly Diabetes Catch up Sessions for participants who have attended the Type 2 Diabetes Programme. This is to reinforce the learning from the initial diabetes programme to further support people to maintain or improves their condition.

We have developed and now deliver a diabetes prevention programme called Healthy Habits. This is a 3-week course, and the aim is to support people to make healthier lifestyle choices to prevent or delay people from developing type 2 diabetes.

Our Healthy Eating and Cooking Course is a 6-week programme delivered at LD:NorthEast. Through these workshops we encourage healthy changes by raising the awareness of unhealthy food groups, good food groups and how to maintain a healthy diet. Participants also cook a meal each week from scratch, which helps to develop or enhance cooking skills. This course is also extremely beneficial as a follow-on option for those who have attended our Type 2 diabetes programme. 46 healthy cooking sessions have been delivered throughout this past year.

We have weekly wellbeing activities to support people who suffer from poor mental wellbeing and social isolation. By attending activities, people gain confidence, learn new skills, and develop friendships. This helps to reduce social isolation, and in turn improves people's mental wellbeing.

Primary Care Support Project

We have a PCN Care Coordinator Team, which is 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 2024/25 in the North West of North Tyneside we made 1605 contacts with patients and in North Shields 1454 were made. We have supported patients to access annual health checks, diabetes reviews, breast screening, cervical screening, bowel screening, booster vaccinations, and to attend GP and other health related appointments.

Tier 2 Weight Management

We continue to work with Active North Tyneside to deliver a Tier 2 weight Management programme. This is a 10-week programme at The Parks North Shields supporting adults with learning disabilities to help with their weight management. The programme enables participants to learn about nutrition, how to make healthy food swaps, and the importance of physical activity. All participants take part each week to try various physical activities such as accessing the gym, cycling, multi sports, and exercises that can be replicated at home. We have delivered 2 cohorts this year.

Waiting Well Pilot Programme

We received funding from the Community Foundation to be a part of the pilot Waiting Well Programme. This funding was from Match 2024-March 2025. We collaborated with the NHS Trust to support patients with a learning disability who are awaiting planned surgery in North Tyneside and bordering Newcastle area. This support ranged from providing Easy Read materials, the completion of hospital passports and sign posting people to attend activities to benefit their health and wellbeing pre- and post-surgery.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE - continued

Early Years

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.

Through our Children in Need funding, which ended in June 2024, we reached 205 families living in North Tyneside, providing regular home visits, supporting families, and offering advice and signposting. We ran 5 sessions a week delivering inclusive play activities for children from birth to 5 years who have a learning disability, communication difficulties, complex health needs or life limited conditions.

We received funding through the UK Shared Prosperity Fund to set up a pilot programme in the West Moor area of North Tyneside. We delivered 2 inclusive play sessions a week at a local community centre and a playschool venue for 6 months starting October 2024 and ending March 2025.

Baily Thomas granted us funds to pilot a family project called the 'Charlton Project.' This funding was for May 2024-April 2025. The funding allowed us to set up a weekly Family Hub to support families in a group setting and on a 1:1 basis. The support provided included signposting carers in crisis, and at times of need to the relevant organisations. This pilot has enabled us to gain evidence to look for future funding to develop a family project to support families in North Tyneside.

Through our funding received from The Northumberland Village Trust May 2024-April 2025 we were able to pilot a weekly therapeutic activity session at LD:NorthEast for children with disabilities and complex health needs. The sessions focused on therapeutic art, sensory crafts, Makaton Sing & Signing, and accessible interactive games and activities. These sessions were designed for children aged 4-16 to come together to meet up with friends and develop friendships.

We have been successful in receiving 3 years funding from the Masonic Charitable Trust for our Early Connections Project. From October 2024 we started to deliver 4 inclusive play sessions per week. One of these sessions is based at a local authority soft play leisure centre to ensure accessibility throughout the borough. The sessions provide the children with the opportunity to socialise, learn and play through the small steps approach, including sensory play, and sing and sign.

Siblings Project

Our #MeTime Siblings Project offered activities and support designed for children who have a sibling with learning disabilities, complex health needs and or autism. We have provided trips and activities during school holidays where children can focus on having fun with friends away from the daily challenges they may face.

Our funding from Children in Need ended in September 2024, however we were fortunate to receive funding from Hunter Pemberton Fund to continue to deliver our siblings activities until April 2025.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

ACHIEVEMENTS AND PERFORMANCE - continued

Engagement Work / Participation Group

Our participation group Northern Voices have been involved with various themes this past year. The Participation Group have been looking at the accessibility of websites such as the NHS, supporting with feedback for the new Easy Read NTC Adult Social Care leaflets, the NTC Adult Social Care Plan and resources for Inclusion North.

During the winter period we were able to continue with our 'Warm Hub' one afternoon a week, for 20 weeks with funding received from Karbon Homes. Over the 20 weeks we have provided 427 hot meals.

We have facilitated various events such as the LD:NorthEast Easter Egg Hunt, Meet Santa, and attended at several 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, North Tyneside Council, Kellett Fund, Hadrian Trust, Karbon Homes, Warburtons, Baily Thomas Charitable Fund, UK Shared Prosperity Fund, Masonic Charitable Trust, National Garden Scheme, Port of Tyne, North of Tyne Combined Authority, Freemasons of Northumberland, John Lewis, Sir James Knott Trust, Newcastle Round Table, Orbis, RW Mann Trust, St James Place, Sport England.

Reserves policy

Total reserves at 31 March 2025 amounted to £333,203 (£291,233 in 2023/24) of which £87,386 (£55,483 in 2023/24) was subject to restriction, £nil (£1,530 in 2023/24) was designated and a further £6,194 (£9,074 in 2023/24) was represented by illiquid assets; the free reserves of the charity amounted to £239,623 (£225,146 in 2023/24). 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 £1,405,271 (£1,345,693 in 2023/24). Of this £170,743 (£199,756 in 2023/24) related to project restricted activities.

The financial statements show a surplus of £41,970 (£14,242 in 2023/24). This comprises a surplus of £31,903 (deficit of £6,506 in 2023/24) in restricted funds and a surplus of £10,067 (£20,748 in 2023/24) in unrestricted funds.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

FUTURE PLANS

In 2024/25 LD:NorthEast continued to provide support and activities to over 600 individuals with a learning disability and/or autism and it is planned this will continue into 2025/26.

The CEO of the charity retired in March 2025 and Lisa Donnalley was appointed replacement early in the 2025/26 year along with a small restructure of senior positions, ensuring the team are all in appropriate roles to enable staff to work to their full potential for the benefit of those who need and rely on LD:NorthEast's support.

Investment will continue for all staff to ensure high quality support, groups, workshops and activities are delivered and to ensure LD:NorthEast continues to be an employer of choice within the adult social care sector.

Achieving a balanced budget in 2025/26 will be a challenge due to unavoidable increased expenditure from the rise in employers national insurance contributions. The previously mentioned restructure and successful core funding applications will support a balanced budget.

Our Kellett funding which provides therapeutic activities for people aged 50+ with a learning disability, ends in Sept 2025. It is planned to apply for further funding enabling continuation of the impactful sessions, ensuring the beneficiaries (who are not in receipt of any formal support and at risk of social isolation) can continue to benefit.

Continued funding also needs to be secured for our adults Healthy Connections sports project. Beneficiaries will be consulted about new sport activities and suitable community venues.

Accessing funding for projects continues to be challenging. Grant funding is in high demand within the voluntary sector. LD:NorthEast will continue to identify suitable funding opportunities with projects that will fully benefit the people we support.

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.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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: Lisa Donnalley Development & Projects Manager: Danielle Falcus Outreach Service Manager: Lindsey Harle-Litster Community Outreach Leads: Client/Contract Lead: Sharon May Staff & Rotas Lead: Holly Grieves Short Break Lead: Amanda Nelson Healthy Connections & Groups Lead: Lennon Chirnside Projects & Engagement Lead: Daniel Litster Health & Wellbeing Coach/Lead: Michelle Taylor

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 William Paton Christina Richardson

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

REFERENCE AND ADMINISTRATIVE DETAILS - continued

Auditors:

BK Plus Audit Limited, 13 Windsor Terrace, Jesmond, Newcastle upon Tyne, NE2 4HE

Bankers:

Unity Trust Bank PLC, 4 Brindley Place, Birmingham, B1 2JB

Solicitors:

Mincoffs, 5-6 Osbourne Terrace, Jesmond, Newcastle upon Tyne, NE2 1SQ

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of LD:NorthEast for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 BK Plus Audit Limited as auditors of the charity is to be proposed at the forthcoming Annual General Meeting.

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LD:NORTHEAST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

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 17 November 2025 and signed on its behalf by:

B Boyd - Chair

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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 2025 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.

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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.

Colin Chater FCA (Senior Statutory Auditor) for and on behalf of BK Plus Audit Limited Chartered Certified Accountants and Statutory Auditors Azzurri House Walsall Road Aldridge Walsall WS9 0RB

17 November 2025

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LD:NORTHEAST

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Grant funded activities
Income generating activities
Other trading activities
3
Investment income
4
Other income
Total
EXPENDITURE ON
Raising funds
6
Charitable activities
7
Grant funded activities
Income generating activities
Total
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
13,784
124,135
961,934
110,898
21,005
772
1,232,528
1,689
54,517
1,166,255
1,222,461
10,067
235,750
245,817		 Restricted
funds
£
-
172,743
-
-
-
-
172,743
-
140,840
-
140,840
31,903
55,483
87,386		 2025
Total
funds
£
13,784
296,878
961,934
110,898
21,005
772
1,405,271
1,689
195,357
1,166,255
1,363,301
41,970
291,233
333,203		 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

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 2025

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
19
Unrestricted funds
Restricted funds
TOTAL FUNDS		 2025
£
17,909
26,174
472,638
498,812
(183,518)
315,294
333,203
333,203
245,817
87,386
333,203		 2024
£
26,642
30,225
406,509
436,734
(172,143)
264,591
291,233
291,233
235,750
55,483
291,233

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 17 November 2025 and were signed on its behalf by:

B Boyd - Chair

J Dinning - Treasurer

The notes form part of these financial statements

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LD:NORTHEAST

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025

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		 2025
£
45,124
45,124
21,005
21,005
66,129
406,509
472,638		 2024
£
30,779
30,779
7,678
7,678
38,457
368,052
406,509

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 2025

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...

Page 17

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

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 18

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

4. INVESTMENT INCOME

Bank interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Grant
funded
activities
£
Personalised support
-
Grants
296,878
296,878
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
Kellett Fund
Hadrian Trust
VODA
Karbon Homes
Warburtons
Julia and Hans Rausing Trust
Spacehive
Sunderland Counselling
Catherine Cookson
Newcastle Eagles
Baily Thomas Charitable Fund
UK Shared Prosperity Fund
Masonic Charitable Trust
National Garden Scheme
Port of Tyne
North of Tyne Combined Authority
Freemasons of Northumberland
John Lewis
Sir James Knott Trust
Newcastle Round Table
Carried forward		 Income
generating
activities
£
951,845
10,089
961,934		 2025
£
21,005
2025
Total
activities
£
951,845
306,967
1,258,812
2025
£
88,145
7,939
-
-
64,269
22,082
1,384
24,795
1,000
1,000
1,394
400
-
-
-
-
-
15,000
9,990
19,241
2,052
3,987
3,000
1,000
700
10,000
2,477
279,855		 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

continued...

Page 19

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

5.
INCOME FROM CHARITABLE ACTIVITIES - continued
Brought forward
Orbis
RW Mann Trust
St James Place
Sport England
6.
RAISING FUNDS
Raising donations and legacies
Fundraising costs
7.
CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 8)
£
Grant funded activities
188,840
Income generating activities
881,041
1,069,881
8.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Staff training
Recruitment expenses
Staff travel
Volunteers expenses
Activities expenses
Subscriptions and publications

continued...

Page 20

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9. SUPPORT COSTS

Governance
Management
costs
£
£
Grant funded activities
6,517
-
Income generating activities
281,344
3,870
287,861
3,870
Support costs, included in the above, are as follows:
2025
Grant
Income
funded
generating
Total
activities
activities
activities
£
£
£
Wages
-
172,804
172,804
Social security
-
17,502
17,502
Pensions
-
4,216
4,216
Rent and rates
-
3,125
3,125
Insurance
-
8,611
8,611
Light heat and water
-
12,235
12,235
Telephone and computer costs
664
19,493
20,157
Postage stationery and adverts
-
4,351
4,351
Repairs and maintenance
-
10,734
10,734
Equipment and maintenance
-
3,497
3,497
Bank charges
-
1,414
1,414
Garden maintenance
-
5,700
5,700
Cleaning
-
7,047
7,047
Professional fees
-
7,735
7,735
Depreciation of fixed assets
5,853
2,880
8,733
Auditors' remuneration
-
3,870
3,870
6,517
285,214
291,731		 Totals
£
6,517
285,214
291,731
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

10. NET INCOME/(EXPENDITURE)

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

Auditors' remuneration
Depreciation - owned assets
Payments under operating leases		 2025
£
3,870
8,733
14,843		 2024
£
3,750
8,733
15,312

continued...

Page 21

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

11. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

12. STAFF COSTS

STAFF COSTS
Wages and salaries
Social security costs
Other pension costs		 2025
£
1,060,222
77,542
20,454
1,158,218		 2024
£
1,022,858
69,639
20,172
1,112,669

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 £56,444 (2024 - £56,204).

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

Senior management team
Other staff		 2025
2
56
58		 2024
2
56
58

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

continued...

Page 22

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

13.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
11,689
-
Charitable activities
Grant funded activities
187,372
199,756
Income generating activities
832,731
-
Other trading activities
106,467
-
Investment income
7,678
-
Total
1,145,937
199,756
EXPENDITURE ON
Raising funds
6,443
-
Charitable activities
Grant funded activities
48,535
206,262
Income generating activities
1,070,211
-
Total
1,125,189
206,262
NET INCOME/(EXPENDITURE)
20,748
(6,506)
RECONCILIATION OF FUNDS
Total funds brought forward
215,002
61,989
TOTAL FUNDS CARRIED
FORWARD
235,750
55,483		 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

continued...

Page 23

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14.
TANGIBLE FIXED ASSETS
Improvements
to
property
£
COST
At 1 April 2024 and 31 March 2025
174,653
DEPRECIATION
At 1 April 2024
148,011
Charge for year
8,733
At 31 March 2025
156,744
NET BOOK VALUE
At 31 March 2025
17,909
At 31 March 2024
26,642
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments and accrued income
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Accrued expenses
Deferred income
Deferred income at 1 April 2024
Released to incoming resources
Amount deferred in year
Deferred income at 31 March 2025

continued...

Page 24

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

17. LEASING AGREEMENTS

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

Within one year
Between one and five years		 2025
£
10,937
20,310
31,247		 2024
£
13,333
29,684
43,017

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted
funds
£
Fixed assets
6,194
Current assets
398,529
Current liabilities
(158,906)
245,817		 Restricted
funds
£
11,715
100,283
(24,612)
87,386		 2025
Total
funds
£
17,909
498,812
(183,518)
333,203		 2024
Total
funds
£
26,642
436,734
(172,143)
291,233

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
Early Years
TOTAL FUNDS		 At 1/4/24
£
234,220
1,530
235,750
17,568
4,121
5,401
7,810
60
7,746
12,777
-
55,483
291,233		 Net
movement
in funds
£
11,597
(1,530)
10,067
(5,853)
(4,121)
-
(2,625)
3,131
3,123
3,417
34,831
31,903
41,970		 At
31/3/25
£
245,817
-
245,817
11,715
-
5,401
5,185
3,191
10,869
16,194
34,831
87,386
333,203

continued...

Page 25

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

19. MOVEMENT IN FUNDS - continued

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

Unrestricted funds
General fund
Designated - Building Repairs
Restricted funds
Capital Fund
Children in Need-Early Years
Children in Need - 'Siblings' Project
Primary Care Support
Sport England
Kellett Fund - Therapeutic Activities
Early Years
TOTAL FUNDS		 Incoming
resources
£
1,232,528
-
1,232,528
-
7,939
-
64,269
23,112
24,795
52,628
172,743
1,405,271		 Resources
expended
£
(1,220,931)
(1,530)
(1,222,461)
(5,853)
(12,060)
(2,625)
(61,138)
(19,989)
(21,378)
(17,797)
(140,840)
(1,363,301)		 Movement
in funds
£
11,597
(1,530)
10,067
(5,853)
(4,121)
(2,625)
3,131
3,123
3,417
34,831
31,903
41,970

Comparatives for 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 26

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Comparative 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

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.

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.

continued...

Page 27

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

19. MOVEMENT IN FUNDS - continued

Early Years

Funding from Baily Thomas Charitable Fund, UKSPF and Masonic Charitable Trust to support the Ealy Years offering including the Family Hub and Early Connections project.

20. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

21. 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 in debtors
Increase in creditors
Net cash provided by operations		 2025
£
41,970
8,733
(21,005)
4,051
11,375
45,124		 2024
£
14,242
8,733
(7,678)
3,441
12,041
30,779

22. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/24 Cash flow At 31/3/25
£ £ £
Net cash
Cash at bank and in hand 406,509 66,129 472,638
406,509 66,129 472,638
Total 406,509 66,129 472,638

continued...

Page 28

LD:NORTHEAST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

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 29