Reglstered number: 03206320 Charlty number: 1057772 ASSIST TRUST (A company limlted by guarantee) TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ASSIST TRUST (A company limited by guarantee) CONTENTS Page Reference and admln18tratSve detalls of the Charity, Its Trustees and advlsgrs Trustees, report Independent audltors, report on the flnancial statements Statement of flnanclal actlvltles 2-17 18-21 22 Balance sheet 23 Statement of cash flows 24 Notes to the flnanclal 8talement8 25-41 ASSIST TRUST (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees E Corner {appointed 28 February 20251 C Hopkins {appoinled 28 February 20251 C Sewell R Holderness T Huqhes (resigned 28 February 20251 R Morris M Langley J Tremleti P Corney (appointed 18 April 2024> Company reg581ered number 03206320 Charlty reglstered number 1057772 Reglsterad offlce 20 Colegate Norfolk NR3 1BQ Company Secretary Richard Ward Chlef executlve offlcer Richard Ward Independent audltor8 Larking Gowen LLP Charlered Accountanls 1 st Floor, Prospecl House Rouen Road Norwch NR1 1RE Page 1 ASSIST TRUST (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report togeth8r with the audited financial statements of the Charity for the 1 April 2024 10 31 March 2025. The Annual report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the Annual report and financial statements of the charitab18 company comply with the current slatulory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice ISORP) applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS1021 (effective 1 January 2019). Since the Charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required of medium and large companies under the Companies Act 2006 {Strategic Report and Directors, Report) Regulations 2013 has b8en omitted. Objectlves and actlvitles a. Pollcles and objectlves The charity's objects set out in the Assist Trust Memorandum of Association are "to train, advise and promote social, academic and employment skills which will lead towards the inlegration, independence and employment of disabled persons" Despite an increasingly challenging environment for independent providers like Assist, the charity continues to succeed in the delivery of ils core aims. The quotes from the members attending give leslament lo their remarkable achievements and this is further reflected in the positive feedback regularly received from families, care professionals and others.. .1 mel with Mum and A yesterday and wanted lo let you know that Mum is so happy with the work that you and Assist are doing. She slated that he has come out of his shell and that Assist is the best provid8r A has been lo" Soclal Worker We are very happy with H's progress al Assist Trust, he is obviously very happy. It keeps him busy, safe, moving fomard and gives him plenty of friends. We are also pleased how happy H has settled into supported living [into an Assist property], he really is thriving, again happy with lols of friends and continues lo make progress. I never Imaglned thlngs would work out so well for hlm. A real Success 8tory" Parent Page 2 ASSIST TRUST (A company limited by guaranleo) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 Objectlves and actlvltles {contlnued) Quotes from the members about comlng to Asslst: "I work al the Assist Café, helping lo serve people.11 makes me feel really happy and proud of myself" Emma "Since coming lo Assist I have grown in ￿nfiden￿. I have learnt skills to help me at home like helping my Mum with housework. Lottle "I like coming lo Assist, I'm proud to have made friends" Caltlln "I like going up the gardens al Assist. I grow things like potatoas. I took them home and made some jacket potatoes for my house mate, he really liked them" Paul "I help with the cleaning for a charity. I'm proud to do something worthwhile and to grow in confidence" Nathan '1 work al the community post office. I love helping the customers and I'm learning lots of money skills. It really makes me feel happy to be able to give back lo the community" Sarah It is likely that local authoritles will continue lo experience financlal dlfflculligs for the foreseeabl8 future, so charities like Assist musl find ever more creative ways to maintain services that are providing benefit for those attending. Assist remains determined lo improve and develop innovative services that are already supporting the members so successfully. b. Asslst . Into a better Ilfo Assist helps people with learning disabilities in Norfolk to become more confident and more independent in their own lives The charity provides a wde range of differenl groups from ils own buildings and out in the community, all designed lo help people build confidence and learn skills that will help them manage in the real world. This principle applies lo people wlh all sorts of strengths and needs, bul each timetable is specific to each person that altends. c. Publlc beneflt The Trustees confirm that in exercising their powers and duties, Ihey have given due regard lo the guidance on public benefit published by the Charily Commission. In setting objectives and planning for activities, the Trustees have gSven due consideration to general guidance published by the Charity Commission relating lo public benefit, including the document "Charity Governance for larger charities". The main activities undertaken to further the Charity's purposes for public benefit are set out in section d below. Page 3 ASSIST TRUST (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and actlvltles (contlnuedl d. Maln activltle8 undertaken to further the Charity's purposes for publlc beneflt ASSIST - INTO A HEALTHIER LIFE Confldence and Wellbelng Nobody can make progress in their lives without feeling confident and happy. For this reason, Assist places lol of importance on groups and activities that help peopl8 feel betler about themselves. Once members setlle in and slart feeling comfortable, they are supported lo gradually try new things, to start speaking up and making choices and lo take on small manageablejobs. Before long, members are feeling positive and confidenl about their achievements and are ready to take the next steps. Healthy Living Asslst support8 all members to Ilve a happy and healthy Ilfe. This can be a tricky balance to maintain for all of us, bul Assist staff wll always offer support for members trying to make healthy choices. If individuals have specific support needs on their care plan Assist staff will make sure guidance is followed, thile allowing people to make their own choices as much as possible. Getting Actlve The list of active groups on offer at Assist continues to grow year by year. Depending on the wshes and needs of the members. these groups can range from football. lo dodgeball, to swimming sessions, gym sessions. walking groups. dance groups, to yogal Cooklng Groups At Assist. members ar8 encouraged to make choices about the foc*J they would like lo prepare in the regular cooking groups Ihat take place. Members are th8n supported in such a way that helps them manage cooking and kitchen tasks wilh more and more independence, whenever possible. Page 4 ASSIST TRUST (A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 ObJectlve8 and activities (contlnued) A8818t Gardens The "Heath Gardens" project is a true jewel in the crown of Assist 8eNice provision. The whole 2.5 acre site just off Sprowslon Road has been lovingly developed over many years to now provide accessible and engaging activities for people with a very wide range of needs. As well as the kitchen and fi81d centre buildings, the sile boasts 2 large polylunnels, accessib18 pathways and raised beds, 2 ponds, a small woodland, meadows and a member's allotment area, 11 is a fantastic place to enjoy fresh air, engage in healthy and productive work and lo develop skills in gardening, cooking, sports, conservation. outdoor arts and whatever lakes the member's fancy. Jj'ji < Page 5 ASSIST TRUST (A company Ilmited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectives and activitles {continued) ASSIST - INTO MY COMMUNITY: The main buildings at Assist often serve as just a base lo explore froml Many of the groups and activities on offer through the week involve gelling out into the community and members are supported to travel safely by public transport or in one of the Assist vehicles. 8y making these activities such a regular feature in the timetable, members learn how to cross roads and find their way around local facilities in a naturally supportive way. Asslst Travel Tralnlng For members keen and able to learn specific joumeys either to and from Assist, or lo work placements and other community locations, our Employment and Travel Training team are on hand to guide the way. Over many years, this team has pul together a very comprehensive and systematic process that supports individuals to learn particular routes in their communities. Individuals are supported every step of the way for as long as it lakes - and are only signed off when the team have assessed their progress fully. For many people al Assist, travel training support has been absolutely key in helping them gain genuine independence. ASSIST - INTO WORK: Work Skills All members at Assist are helped to develop work skills as they tako part in the range of activities on offer. This applies to people of all abililies. All groups are designed to encourage people to work together, to follow basc instructions and to take on manageable levels of responsibility, in order to help people understand workplace expectations. Having this prinaple applied to all activilies at the charity gives people Ihe chance to sh¢)w others what they can do for themselves. often in ways that hadn't been witnessed before. Page 6 ASSIST TRUST (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2025 ObJ8ctlves and actlvltles (contlnued) The Assist Café Since 2015, Assist has been running the café al the Norman Centre in the Mile Cross area of Norwich. Members are timetabled lo work alongside staff at the café, so that they have the chance to develop skills in a real work environment. The "Meeting Place. café provides the perfect setting for members lo learn about customer service, dealing with orders, managing payments and helping with the all the elements involved in running a café in a busy and thriving leisure cenlre. Jl*l Volunteerlng Over the years, Assist has developed a number of creative ways to help members develop their work skills in the local community. When appropriate, Assist will support individual members into voluntary jobs in ways that help them manage the plac8m8nl more independently over time. Travel training and job coachi ng is provided by the Assist Employment and Travel Training team and support is given lo both initiate the placement and to help sustain it over time. For those individuals unable lo manage Ihe travel Iraining aspect of this process, Assist has been limetabling groups that go out lo community voluntary placements each and every week, wth members of staff on hand to support both the journey and the tasks in hand. Pald Work For some members al Assisl, the journey towards feeling more confident and gaining greater independence can lead lo opportunities for paid work. This might be for only a few hours a week to begin with, but more and more individuals attending Assist ServI￿S ara showing that they can do more for themselves than was previously expect8d. In recent years. Assist has been working with Norfolk County Council and with many local employers, to help provide and support suitable paid jobs in the local community. This can often be a gradual and carefully supported journey and the Assist Employment and Travel Training leam wll always make sure that proposed Page 7 ASSIST TRUST {A company limited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Objectlves and activlties {continued> steps are carefully assessed and communicated to all relevant parties. ASSIST - INTO HOUSING: Dally Llvlng Skllls When it comes lo being mor8 independent at home, success often comes down managing the less glamorous work involved. Al Assist we believe that we should all be helping lo do our fair sharel Whether that means learning how lo Clean and tidy different rooms and spaces, or working out how to pay the heating bill, or coping with the challenges of sharing spaces with others- Assist offers lols of opportunities to help d8v8lop the skills people need. Whatever the level of abilily might be, Assist will support people to do the jobs they can manage around the home. Galnlng Independence Everything we do aims to help people manage as much as they can for themselves, by supporting people's strengths. by helping people feel more confident and by modelling the expeclalions we all find in society and in the workplace. Members al Assist are regularly telling us how proud they f881 about the levels of ind8pendenc8 they are achieving - even at a modesl level and success will often inspire greater achievement down the lin8. Our job then is to simply keep up with their ambitions! Housing Support Assist has its own Housing Officer in post to support people who have ambitions to move into more independent living. Even if Assist has no opportunities in ils own properties al that point, Assist will try and help people explore opportunities through contacts al Norfolk County Council, or by identifying opportunities via other providers. Assist works on the theory that a planned move is much better Ihan scrambling for em8rgency accommodation when something goes wrong, so Keyworkers will prompl discussions on the subject without any commitment from anyone initially. Page 8 ASSIST TRUST (A company limited by guarantee) TRUSTEES. REPORT {CONTINUEOI FOR THE YEAR ENDED 31 MARCH 2025 Objectlvgs and activStle8 {¢ontlnued) As8lst flats & houses Assisl currently owns 3 houses in the NR3 area of Norwch, a 2-bedioom property, a 3-bedroom property as well as a 4-bedroom properlyl Assist also leases two more houses and four flats in total, wth agreements from their 0￿erS to allow the charily lo sublet to the members themselves. While vacancies in these properlies are rare, Assist will always look lo support members with their housing aspirations where pos&ble. prioritising n8ed according to individual circumstances. As8lst Facllitles Assist runs from 3 main 8lte8 to the north of the City of NopNich.11 a180 runs the-meeting Place" cafè at the Norman Cenlre, a leisure centre in the Mile Cross area of north Norwich. Details for the Assist Trust premises are as follows.. 20 Colegale, Norwich, NR3 1 BQ {Assisl Trust headquarters) 22-24 Colegale, Norwch, NR3 1 BQ (Assist Trust independent living facilili8s on the ground floor and Friars Quay flats above) Lazar House, 219 Sprowslon Road, Norwch, NR3 4HY "Heath Gardens" Hill Farm Allotments, Sprowston Road, NR3 4HY (very close to the Lazar House building) "Meeting Place" café. Norman Centre, Bignold Road. Nowch, NR3 2QZ Achlevement8 and performance Key performance Indlcator8 Numbers of members attending and level of inleresl Despile ongoing pressures on local aulhorily budgets, the numbers of people attending Assist remained steady across the year to March 2025, Some members had Iheir lev81 of service reduced following review, bul this was offset lo some exlenl by take-up on the Skills and Employment pathway. While initiation of this pathway has been slow, signs of increased momentum in this area have been encouraging. Given ils track record in this area, it is likely that Assist will benefit from increased numbers of individuals seeking support towards employment in the future. While service reviews and inilial assessments are increasingly diverting individuals avRy from ongoing commissioned support, the level of interest amongst potential new members for Assist has continued lo grow. The charity has succeeded in raising ils profile within relevant communities and reporls of continued success for ils members has helped consolidate its positive reputation. Combining this fepulation wth a proven ability lo innovale and develop meaningful and successful services means that Assist can respond lo shifts in the market for the foreseeable future. Successful employment and housng schemes at Assist It has been another year of sleadily improving success for Assist schemes that have been designed to help people work and live more independently. While the Skills and Employment pathway has taken a number of years to come on line, early signs are very promising. 11 has the potential to transform the lives of many more individuals in the region in the future and to become a nationally recognised model of success. Page 9 ASSIST TRUST (A company Ilmited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevements and performance {contlnued) At the same lime, Assist housing provision continues lo show how much can be achieved wilh a consistent and enabling approach. Two more people were supported into Assist housing provision over the course of the year. th others helped to live more independently al the same time. Having all Assist housing provision al full capacity helps to sustain the whole scheme financially and ensures that many more people can be helped In similar ways in th8 future. Changes to market priorities In recenl months, Norfolk County Council has expressed a clear desire lo only commission services that are enabling in natur8. The traditional model of support is being replaced by short-lerm provision offers, where possible, which are aimed at supporting people out of traditional services and into Iheir own wider communities. While this change in emphasis provides some challenges to ongoing services for many providers, for Assist this represents a number of significant opportunities. The principles behind the new priorities being described by the local authority match Assist's own almost to the last leller. 11 is likely that short-term uncertainly in the market will therefore resolve into an environment in which Assist and its members can succeed and flourish. b. Revlew of actlvltSes Outcomes achieved by the members at Assist Trust Despite ongoing challenges to all local authority budgets, Assist has successfully supported its members lo succeed in all areas of their lives. The followng figures relat8 lo a total number of 126 individuals allending.. 98°/0 of the individuals attending Assist reported that their confidence levels had risen over th8 past year (from a survey conducted by the Member's Commitleel 103 individuals took part in h&althy activities and groups, ranging from sports groups lo healthy cookSng sessons. 3 individuals were supported in paid employment positions 29 individuals were job coached in community based placements 24 members were supported in voluntary work in the local community, with staff supervision 43 individuals were travel trained around the community in lolal (including to and from home, work and to other communily facilities) 15 individuals took part in work experience al the Assist café al the Norman Centre 8 individuals were supported to move into more independent circumstances Page 10 ASSIST TRUST (A company Ilmited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevemenls and performance (contlnued Fundraising support The remarkable outcomes achieved by Assist members have only been possible with the ongoing support of a number of Trusts, Foundations and individuals from across the region and beyond. The travel training and job coaching work has been supported at Assist for a number of years, allowing steady development of these innovalive and individually tailored services. Recent chang8S to local authority funding has helped lo support these functions as well, but the scale of operations at Assist only remains possible wlh the support of numerous other generous funders. Assist is always at pains to illustrate how directly Ihese donations are used to benefit Ihe lives of the members themselves, at every opportunity. On lop of this amazing support, Assist and its members benefit from a number of donors tho have helped the followng improvements and developments over the past year.. SSgnificant impfovemenls at the Gardens sile, wth more hard surfacing, improved equipment and refurbished polyiunnels. Purchasing new IT equipment for aclivilies. Replacing old and damaged sports equipment. Funding the position of Café Assistant at the Norman Centre café. Here is the list of funders who have supported Assist over the past year.. Alan Bosw811 Group Charitable Trust Alison Booty Anne French Memorial Trust Awards for All Bruce Wake Charitable Trust Dennis Cooper Douglas Arter Foundation Family of DM Dell Garfield Weston Foundation Giving Days Kath & Terry Haydn Lisa Martin Marion Williams Paul Bassham Charitable Trust Page11 ASSIST TRUST {A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achievements and performance {continued) Paul King Souter Charitable Trust The Aquarius Charitable Foundation The Bailey Thomas Charitable Trust The Charles Liltlewood Hill Trust The Eric Drummond-mercer Memorial Trust The Geoffrey Walling Trust The Percy Bilton Trust The Philip and Elizabeth Rackham Charitable Trust The R C Snelling Charitable Trust The Steven Bloch Image of Disability Charitabl8 Trust The Strangward Trust Val Mash Flnanclal revlew Golng concern As funding for local authorities continues to lighten, all organisalions in the region are being asked lo streamline services to mak8 them as effective and as efficient as possible. Assist is well placed lo respond lo such demands, with successful schemes already in place in various areas of service provision and a cullurg of innovation and flexibility firmly embedded, The charity continues lo work co11aboralively with Norfolk County Council as reslriclions have taken hold, providing workable solutions in areas such as travel training, job coaching and independent living solutions in particular. The ethos that underpins the charity has always been one of 8nablement and reducing support wherever possible and this continues to be the theme of service reslrucluring discussions taking place across the region. Assist wll continue lo publicise and celebrat6 the achievements of its members as they respond lo genuinely enabling support, thereby reinforcing its own position as market leader in such services. By consolidating Ihls status and by willingly engaging with Norfolk County Council as new services are trialled and developed, the Trustees remain confident that Assist can be considered a going concern long into the future. b. Resev4es pollcy The Trustees are conscious of the need lo maintain unreslricled reseNes sufficient to meet planned and unforeseen fluctuations in income and expenditure for the foreseeable future. Ongoing budget concerns for services in the region mean that the Trustees intend lo maintain a policy whereby the free reserves held by the charity should be between 3 and 6 months, worth of the resources expended. Al present the free reserves, which are those unrestricted funds not invested in fixed assets. excluding designated funds and excluding long term mortgage liabilities, amount lo £465,193 {2024'. £394,857} which approximates to the equivalent of 4.3 12024- 4.31 months, operating expenditure. The mortgage will be covered by fulure renlal income and is therefore excluded from the free reserves calculalion. c. Principal rlsks and uncertainties The Assist risk register is reviewed every 6 months as a maller of course, bul more regularly whenever circumstances change significantly or when new risks arise suddenly. The staff and Trustees involved in this process will conduct this process by assessing risk in the foSlowing areas- Governance Operations Finance Page 12 ASSIST TRUST (A company Ilmited by guarantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Environment Legislation and compliance Mitigating factors are detailed as the risk register is reviewed by the panel, viilh additional measures noted and taken fornard as appropriate. By translating the findings of the risk r8gisler onlo the Assist Business Conlinuily Policy, it has been possible lo maintain a more regular assessment of principal risks and uncerlainlies for the charity as a vthole. The Trustees have thereby recognised the need for ongoing moniloring during lim8s of market uncertainly and financial constraints in particular. The Assist Business Conlinuily Policy currently details these risks in the following order: 1). Financial problems for the Trust.. Risk is mitigated by maintainSng sufficient reserves, applying cautious and limely budgeting and cash flow processes. building in sufficient margins so Ihal dips in income can be managed, as well as publicising the services of the charity to potential new customers and maintaining a positive and constructive dialogue with Ihe local authority. 2). Quality and safeguarding issues.. Risk is mitigated by having nominated safeguarding leads al the charity. with all staff trained in safeguarding assessment and management. Managers are also trained in complaints management and regular quality assurance audits are conducted across the whole organisalion. 3). Building and equipment problems.. Assist has ils own Health & Safely team and team lead who conduct all regular testing and maintenance functions al the charity. A detailed calendar is maintained so that all external testing and servicing is carried out according to recommended schedules The Assist Housing Committee also meels every 6 months to consider all properly issues and development proposals and this panel includes individuals with good housng knowledge and property law expertise. 4). Recruitment and ret&ntion issuas.. Risks are managed by Improving all aspects of recruitment and retention within the charity, from writing clearer job descriptions and person specilicalions, to improved induclion and probationary support, to a more professional sch8dule of Supervision and appraisal meetings. 5). Flu arny other viral infections.. While the threat of Covid 19 has faded somewhat, Assist maintains clear policies on infection conlrol and management across all of its siles. All staff undertake regular training in this area and those Y￿rking in the kitchens or in the café also undertake appropriate food hygien8 training d. Flnanclal rlsk management objectlves and pollcles The laclors delailed above help 10 describe the mitigating actions taken by Ihe charity in regards lo financial risk management in particular. Over recent months, emphasis has increased on raising the profile of Assist amongst polential new clients and on close collaboration with Norfolk County Council as new models of service provision are developed. The Trustees are confident that by developing and innovating seNices in response lo the needs of the members. while maintaining effective management of 811 syslerns and structures, Assist can continue as a trusted provider of setvices for people with learning disabilities in Norfolk. Despite the financial challenges faced by all providers in the region, and by Ihe Local Authority themselves, the board remains convinced that this policy continues lo offer the best chance for Ihe long term security of Ihe charily. The statement of financial activities show an increase in funds of £51.174 (2024.. £20,848) with total incoming resources amounting to £1.421.494 {2024'. £1.224,6261 and total resources expended of £1.370.320 (2024: £1,203,778). The charity's balance sheet shows total funds of £1,140,075 12024. £1,088,901) of which £42,699 were restricted at 31 March 2025 {2024.. £41,030). Page 13 ASSIST TRUST (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 e. Prlnclpal lundlng Each individual who attends Assist is charged a daily rate that covers the majority of the costs incurred by the charity. Most individuals are able to secure Social Service funding for this charge following a Car8 Act assessment, as long as that assessment demonstrates areas of need that can be met by a provider like Assist. 11 is therefore vltal that Assist can prove the effectiveness of its sérvices and be able to show how outcomes have been achieved, in line with those set out in the individual's asse&8menl and care plan. Considerable effort has been made lo develop Outcome Plans that are filled in by keywork8rs. wilh the individual themselves as well as their families, wth headings that match the outcomes set oul in the Care Act assessment themselves. Al the same lime, Trusle8s and managers are mainlaining regular communication wlh commissioning and procuremenl managers al Norfolk County Council in order to develop and enhance schemes of work that match local authority market intentions. The charity is obliged lo fundraise for all seNice and facility improvements as described earlier and this continues to help consolidate the charity's position as a market leader for progressive service provision in the region. Structure, governance and management a. Constltullon Assist Trusl is registered as a charitable company limited by guarantee and was set up by a Charity Commission Scheme, charity number 1057772. Asssl Trusl was incorporated on 31 May 1996 {amended 14 February 2000) and registered as a charity on 27 August 1996. The company was establish8d under a Memorandum of Association, vthich established the objects and powers of the charitable company and is governed under ils Articles of Association. In the event of Ihe company being wound up. Trustees are required to contribute an amount not exceeding £1. b. Methods of appolntment or electlon of Trustees The management of the company is the responsibility of the Truslees who are elected and co-opted under the terms of the Trust deed. The dlrectors of the company are also charity Trustees for the purposes of charily law. Under the requirements of the Memorandum and Articles of Association the members of the board ol Trustees are elected to serve for a maximum of nine years. The board of Trustees has sought to ensure that the Trustee body offers a diverse mix of experience and skills in order thal the client group (adults wlh learning disabilities) is appropriately represented. The board currently advertises for new Truslees in house and via word of mouth. Areas ol the expertise represented on the board include housing, finance, education, IT, health, law, strategy, management and HR. Details of abilities and experience are kepi by Assist and action is taken to fill any perceived gaps in commillee skills as vacancies arise. c. OrganSsatlonal structure and decision-making pollcles Assist Trust has a board of Trustees of 8 {2024'. 6). The board meet monthly and they are respon&ble for the strategic direction and policy of the charity. Financial services are largely outsourced to Larking Gowen, who record details of all income and expenditure and provide Trustees wilh monthly management accounts. Day to day responsibility for Ihe provision of services rests with the Chief Executive Officer, the Head of Services. the Page 14 ASSIST TRUST (A company limited by guarantea) TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management {contlnued) Office Manager, the Operations Managers and the Employment Manager. d. Policles adopted for the Inductlon and tralnlng of Tru8ta68 All Trustees are familiar with the work of Assist and they are able lo visit all venues to see for themselves the services which they govern. Additionally, all Trustees are given copies of the Association's Memorandum and Articles of Association and the lalesl annual report. The Chairperson is k8Pt informed of any Trustee Iraining offered by local organisations vthich may be of interest to commillee members and relevant lo all Trustees and they are offered the Charity Commission's "The Essential Trustee" for reference. a. Pay pollcy for key managemant parsonnel The Trustees will conllnue to ensure that staff remuneration al Assist is carefully and approprialely assessed every 12 months, in the lead up to each new financial year. Members of the board wll compare Assist rates wilh other suitable organlsalions in the sector and in the region in order lo ascertain appropriate benchmarks. With that information and with reference lo other financial consideralions, such as pension obligations and negotiations wlh Norfolk County Council, th8 Trustees will make decisions that aim to maintain good levels of pay and working conditions for all workers al the Trust, balanced wlh the financial realities of the lime, Particular consideration wll be given to appropriate remuneration for the CEO and other members of the senior management, in order to mainlain levels of reward that fairly reflect the responsibilities involved, bul that do not exceed reasonable limils. In Ihese ways, the Trustees will aim to continue rewarding the workers of the Trust for their hard work and commitment, at levels that promote further molivalion and long term investment and with a view lo sustaining the financial stability of the Trust. Plans for future perlods Despite a continued perlod of market uncertainly in the region, Assist is making plans to both consolidate existing services and lo develop new ideas at the same lime. By maintaining a cautious and considered approach lo finances to thi s point, the charity could manage a period of restricted funding if necessary and still be able to maintain and invest in crucial services for the future. The declared Intention for all commissioned services in the region aligns very closely with the ethos at Assist and it is encouraging to see how many new suggestions from the local authority match with the charity's own ambitions. 11 is therefore with a degree of confidence that Assist can plan to improve seNices in the following ways: Expanding Ihe employment / volunleering offer. Assist plans to build on the momentum of the Skills and Employment palhway by supporting many more individuals Into a working life. Offering Assist Iravel training io indwiduals outside the current serv￿e. This follows discussions Vlith Norfolk County Council regarding the need for more travel support for more people across the region. Increasing the housing offer. Independent living opportunities in Assist properties are rare, so the charity will be explofing other ways lo provide members with the chance to live more independently. Making plans to celebrate 35 years of Assistl: Staff and m8mbers are planning to host 3 big events across 2025 in order to celebrate and promote the fantastic work that goes on. Improving the Heath Gardens site and hosting more people Ihere.. A major fundraising drive is undeNay to Page 15 ASSIST TRUST (A company limited by guarantea) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future perlods (contlnued) allow the installation of a brand new log cabin on Ihe site, wlh a number of other improvements planned as well. It is hoped that this wll open up the sile lo more people wlh a wider range of needs and abilities. SI￿1 Breaks actiwlies during hOl￿aYS and weekends: Assist has successfully applied lo be on the Norfolk County Council Short Breaks fram8work, meaning that it can host activities for people wth learning disabilities aged between 16 and 18. Building improvemenl plans 8nd consolidating lease / ownership affang8ments'. Plans are in place to secure favourable lease agreements on all Assist properties an(1 to consider purchase options where appropriate, to help provide a sustainable environment for continued charity growth. At the same time. a buildings work schedule is being developed lo ensure all properties are maintained lo high standards. Developing new enablement schemes, in collaboration with Norfolk County Council. At the time of writing, NCC hav8 Put forward ideas for more enabling, fixed term services, that might suit younger people or others who need support towards greater independence. Thank you for your contlnued supportl Page 16 ASSIST TRUST (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of Trustees, respon8lbllltle8 The Trustees (who are also the directors of the Charity for the purposes of company law) are responsible for preparing the Twslees, report and the financial statements in accordance with applicable law and United Kingdom Accounling Standards {United Kingdom Generally Awepled Accounting Practice}. Company law requires the Trustees to prepare financial statements for each financial Under company law, the Trustees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and of ils incoming resources and application of resources, including its income and expenditure, for that period. In preparing Ih8se financial stalernenls, the Trustees are required to.. Select suitable accounting policies and then apply them congstenlly; observe the methods and principles of the Charities SORP IFRS 102); make judgments and accounting estimates that are reasonable and prudenl., slate whether appllcable UK Accounting Standards IFRS 102) have been followed. subject lo any material departures disclosed and explained in the financial slatemenls., prepare the financial slalemenls on the going concern basis unless il is inappropriate to presume that the Charity wll continue in business, The Trustees are responsib18 for keeping adequate accounting records that are sufficient lo show and explain the Charity's transactions and disclose with reasonab18 accuracy al any lime the financial pos11ion of the Charity and enable them lo ensure that the financial statements comply wlh the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Dlsclosura of Informatlon to audltors Each of the persons who are Twstees al the time when this Trustees. report is approved has confirmed that: so far as that Trustee is aware, there is no relevant audit information of which the charity's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the charity's auditors are aware of that information, Auditor8 The auditors. Larking Gowen LLP, have indicated their willingness to continue in office. The designated Truslees will propose a motion reappoinling the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by.. erne88 88 Tru Page 17 ASSIST TRUST (A company limited by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF ASSIST TRUST Oplnlon We have audited the financial statements of Assist Trust (the 'charily'l for the year ended 31 March 2025 which comprise the Statement of financial activities. the Balanc8 sheet, the Slalemenl of cash flows and the relaled notes, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (Uniled Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of Ihe slate of the charitable company's affairs as at 31 March 2025 and of ils Incoming resources and applicalion of resources. including ils income and expendilure for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have be8n prepared In accordance with the requlremenls of the Companles Act 2006. Basls for oplnlon We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable law. Our responsibilities under those standards ar8 further described in the auditor responsibilities for the audit of the financial slalements section of our report. We are independent of the company in accordance wth the ethical requiremenls Ihat are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard and the provisions available for small enlilies, in the circumstances set out in note 23 to th8 financial stalemenls, and we have fulfilled our other ethical respongbililies in accordance with these requirements. We believe thal the audit evidence we have oblained is sufficient and appropriate lo provide a basis for our opinion. Concluslons relatlng lo golng concern In auditing the financial statements, we have concluded that the Trustees, use of the going concem 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 colleclively, may cast significant doubt on the Gharitable company's ability to continue as a golng concern for a period of al least twelve months from when the financial statements are aulhorised for Issue. Our responsibilities and the responsibilities of the Trustees ￿th respect lo goin9 concern ar8 described in the relevant sections of this report. Page 18 ASSIST TRUST (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF ASSIST TRUST (CONTINUED) Other Informatlon The other information comprlses the information included in the Annual report other than the financial statements and our Auditors, report Ihereon. Th8 Trusle8s are responsible for the olher information contained within the Annual report. Our opinion on the financial statements does not cover the other information and, except to the extenl otherwise explicilly stated in our report, W8 do not express any form of assurance conclusion thereon. Our responsibility is to read the other infomialion and, in doing so, consider whether th8 other information is materially inconsistent wth the financial slalemenls or our knowledge obtained in the course of the audit, or otheNiise appears to be materially misslat8d. If we identify such material inconsistenci8S or apparent material misslalemenls, we are required to determine whether this gives rise to a material misstalemenl in the financial slalements themselves. If, based on the work have performed. we conclude that there is a material mlsstatement of this other infomiation. we are required to report that fact. We have nolhlng to report In Ihis regard. Oplnlon on other matter8 pre8crlb8d by the Companlos Act 2006 In our opinion. based on the work undertaken in th8 course of the audlt,, the information given in the Trustees, report for the financial year for which the financial statements are prepared is consislenl with the financial slalemenls. the Trustees. report has been prepared in accordance wllh applicable legal requirements. Matter8 on whlch we are requlred to report by exceptlon In the light of our knowledge and understanding of the charitable company and ils environment obtalned Sn the course of the audit. we have not identified material misstatements in the Trustees, report. We have nothing to report in respect of the followng malters in relation to which Companies Act 2006 requires us to report lo you if, in our oplnion.. adequate accounting records have nol been kept. or retufns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreemgnt with the accounting records and returns. or certain disclosures of Trustees, remuneration specified by law are not made., or we have nol received all the information and explanations we require for our audit., or the Trustees were not entitled to prepare the financial stalemenls in accordance wlh the small companies regim8 and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement lo prepare a Strategic report. Page 19 ASSIST TRUST (A company Itmited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF ASSIST TRUST (CONTINUED) Rosponslbllltle8 of Irustees As explained more fully in Ihe Trustees. responsibililies statement. the Trustees (wtho are also the directors of the charitable company for th8 purposes of company law) are responsible for the preparation of the financial slalemenls and for being satisfied that they give a true and fair view. and for such inlemal control as the Trustees determine is necessary to enable the preparation of financial slalements that are free from material misslalement, whether due lo fraud or error. In preparing the financial slalements, the Trustees are responsble for assessing Ihe charitable company's ability lo continue as a going concern, disclosing, as applicabl8, matters relaled lo going concern and using the going concern basis of accounting unless the Trustees either intend lo liquidate the charilable company or to cease operations, or have no realistic alt8rnative but lo do so. Audltor8' re8pon8lbllltles for the audlt of the flnanclal statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misslalement, thether due to fraud or error, and lo issue an Auditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audil conducted in accordance with ISAS (UK) wll always delect a material misstalemenl when it gxisls Misslatemenls 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 basls of these financial slatemenls. Irregularilies, induding fraud, are instances of non-compliance wlh laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misslalemenls in respect of irregularities, inclu(ling fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. Due lo the field in which the Charity operates, idenlified the followng areas as those most likely to have a malerial impact on the financial statements. healthy and safely. employment laws,. GDPR, safeguarding, serious incident reporting and compliance with the UK Companies Act. Our approach to identifying and assessing the risks ol material misslalement in respect of irregularilies, including fraud and non-compliance wth la￿￿ and regulalions. was as follov48'. Enquiries wlh managemenl about any known or suspected inslances of non (64,503) Net current a88ets 665,910 591, 765 Total assets less current liabllitSes 1,439,758 1,401,240 Creditors: amounls falling due after more than one year 14 (299,683) (312, 339) Total net assals 1,140,075 1,088,901 Charlty funds Restricted funds Unrestricted funds 42,699 1,097,376 41,030 1,047,871 15 Total funds 1,140,075 1,088,901 The Trustees aCkn￿edge their responsibilities for complying with th8 requirements of the Act with respect to accounting records and preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to enlilies subject to the small companies regime. The financial stalements were approved and aulhorised for issue by the Trustees and signed on their behalf by: R Hold Trusle Date.. rness 41LI12C. The notes on pages 25 to 41 form part of these financial slatemenls. Page 23 ASSIST TRUST (A Company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operatlng actlvltl88 Nel cash used in operating activities 177,205 63, 696 Cash flows from Investlng actlvltles Dividends. interests and rents from investments Purchase of tangible fixed assets 4,409 4, 030 (178, 165) Nat cash provlded byl{u8ed In) Investlng activities 4,409 (174,135) Ca8h flows from flnanclng acllvltles Repayments of borrowing Interest paid (12,652) (18,604) (12,244) (19,004) Net cash used In flnanclng actlvltles (31,256) {31,248) Chang6 In cash and cash equlvalents In the year Cash and cash equivalents at the beginning of the year 150,358 (141,687> 676,907 535,220 Cash and cash equlvalent8 at the end of the year 685,578 535, 220 The notes on pages 2510 41 form part of these financial slatemenls Page 24 ASSIST TRUST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 General Informatlon Assist Trust is a company limited by guarantee. registered office 20 Colegale. Norfolk, NR3 18Q. The financial statements are presented in Sterling and rounded lo Ihe nearest £. Accountlng pollcle8 2.1 Bas18 of preparatlon of flnanclal statements The financlal slalements have been prepared in accordance with the Charities SORP {FRS 102) Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charilies preparing their accounts in accordance wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Assist Trust meets the definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿iS8 slated in the relevant accounting policy. 2.2 Company 8tatus The company is a company limited by guarantee. The mernbers of the company are the Trustees named on pag8 1. In the event of the company being wound up, the liablllty In respect of the guarantee is limited to £1 per member of the company. 2.3 Golng concorn The Truslees have considered a period of 12 months from the dale of approval of these financial statements and, based on the level of funds within the charity. the ongoing posilive discussions with local aulhorilies and the facl that seNices are now bein9 provided al close lo capacity levels once again, the Trustees deem it appropriate to prepare the accounts on an ongoing basis. Further details can be found in the Trustees. report contained wilhin Ihese accounts, notably within the going concern, principal risks and uncertainties and principal funding sections. Page 25 ASSIST TRUST (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (contlnued) 2.4 Income All income is recognised once the Charity has enlitlemenl to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. The recognition of income from legacies is dependent on establishing enlillemenl. the probability of receipt and the ability to estimate with sufficient accuracy the amounl receivable. Evidence of enlillemenl to a legacy exists when the Charity has sufficient evidence that a gift has been left to them {Ihrough knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required lo satisfy claims in the eslale. Receipt of a legacy musl be recognised when it is probable that il will be received and the fair value of the amount receivable, which wll generally be the expected cash amount lo be distributed to the Charity, can be reliably measured. Donated services or facilities are recognised when the company has control over the ilem, any conditions associated wilh the donated item have been mel, the receipt of economiG benefit from Ihe use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer lo the Trustees, Report for more information about their contri bulion. On receipt, donated professional services and facilities are recognised on the basis of the value of the gift to the Charity ￿lch is the amounl it would have been wlling lo pay lo obtain services or facililies of equivalent economic benefil on the open market., a corresponding amount is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Income lax recoverable in relation to investmenl income is reccgni8ed al the time the investment income is receivable. 2.5 Expendlturg Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a third party, it is probable that a transfer of economic benefits will be required in selllemenl and the amounl of the obligalion can be measured reliably. Expenditure is dassified by activity. The costs of each activity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking each activity. Direct cosls allributable to 8 single activity are allocated directly to that aclivily. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single aclivily are apportioned between those activities on a basis consistent with the use of resources. Support costs are those costs incurred directly In support of expenditure on the objects of the company. Governance costs are those incurred in connection with adminislralion of the company and compliance wth constitutional and statutory requirements. Charitable activities and Governance costs are costs incurred on the company's educational operations, including support costs and costs relating to the governance of the company apportioned to charitable activities. Page 26 ASSIST TRUST (A company Ilmited by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollclo8 (contlnuedl 2.6 Interest racelvablo Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon nolificalion of the interest paid or payable by the institution wlh whom the funds are deposited. 2.7 Tanglble flxed assets and deprgclation Tangible fixed assets are initially recognised at cosl. After recognition, under the cost model, tangible fixed assets are measured al cost less accumulaled depreciation and any accumulated impairment losses. All cosls incurred to bring a tangible fixed asset into its intended VKirking condition should be included in the measurement of cost. Depreciation Ss charged so as lo allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, Depreciation is provided on the followng bas8S'. Freehold property Leasehold property Motor vehicles Fixtures and fitlings Compuler equipmenl over 50 years over the leasetgrm 20°/o reducing balance 25°/o Straight line 25°/0 Straight line 2.8 Deblor Trade and other debtors are recognised al the selllement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.9 Cash at bank and In hand Cash al bank and In hand includes cash and shorl.lerrn highly liquid investmenls wlh a short maturity of three months or less from the dale of acqui&lion or opening of the deposit or similar account. 2.10 Llabllltles and provlslons Liabilities are recognised when there is an obligation al the Balance sheet dale as a result of a past event, it is probable thal a transfer of economic benefit be required in settlemenl, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount Ihat the Charity anticipates it wll pay to settle the debt or the amounl it has received as advanced payments for the goods or services it must provide. 2.11 Flnanclal Instruments The Charity only has financial assets and financial Ilabilities of a kind that qualify as basic financial instruments. Basic financial instruments ar8 initially recognised at transaction value and subsequently measured al their settlement value wlh the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Page 27 ASSIST TRUST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcles (contlnued) 2.12 Pen81ons The Charity operates a defined contribution pension scheme and the pen￿On charge represents the amounts payable by the Charity to the fund in respect of the year. 2.13 Fund accountlng General funds are unreslricled funds which are available for use al Ihe discretion of the Trustees In furtherance of the general objectives of the Charity and ￿lch have nol b88n designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each éesignaled fund is set out in the notes lo the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes, The costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notes to the financial statements. Investment income, gains and lossas are allocated lo the approprlale fund. Crltlcal accountSng estimates and areas of judgment Eslimales and judgments are continually evaluated and are based on historical experience and other faclors, including expectations of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions: The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the ielated actual results. The estimates and assumptions that have a significant risk of causing a material adjuslmenl to the carrying amounts of assets and liabilities within the next financial year are discussed below. Useful economlc Ilves of tanglble assets The annual depreciation charge for langible assets Is sensitive lo changes in the estimated useful lives and residual values of the assets. The useful economic lives and residual values are reassessed annually. They are amended when necessary to reflect current eslimales, based on technological advancement, future investments, economic ulilizalion and the physical condition of the assets. See note 11 for the carrying amount of property, plant and equipment and note 2.7 for the useful ec￿omIC lives for each class of assets. Page 28 ASSIST TRUST (A company Ilmlted by guarante8) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and 18gacles Restrlcted Unrestrlcted funds funds 2025 2025 Total funds 2025 Donations Grants 1,806 1,806 76,533 76,533 76,533 1,806 78,339 Restricted Unreslricted funds funds 2Q24 2024 Total funds 2024 Donations Grants 3, 226 3, 226 74, 800 74,800 74,800 3, 226 78, 026 Incomo from charltable activities R•strlcted Unrestrlcted funds funds 202S 2025 Total funds 2025 Activities in furtherance of the charity's objects 2.906 1.335.840 1,338,746 Reslricled Unreslricted funds funds 2024 2024 Tolal funds 2024 Activities in furlherance of the charity's objects 5, 230 1, 137,340 1, 142,570 Page 29 ASSIST TRUST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Investment Income Unrestrlcted funds 2025 Total funds 2025 Investment income 4,409 4,409 Unrestricted funds 2024 Total funds 2024 Investment income 4,030 4,030 Analysls of oxpandllure by actlvltles Actlvltles undertaken dlrectly 2025 Support costs 2025 Total fund8 2025 Activities in furtherance of the charity's objects 1,131.843 238.477 1,370,320 AGtivities und8rtaken directly 2024 Support cosls 2024 Total funds 2024 Activities in furtherance of the charity's objects 991,770 212,004 1,203, 774 Page 30 ASSIST TRUST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysls of expendlture by actlvlties (continued) Analysis of dlrect Costs Total funds 2025 Actlvities 2025 Staff costs Depreciation Establishment 805,728 35,627 290,488 805,728 35,627 290,488 1,131,843 1,131,843 Total funds 2024 Activities 2024 Staff costs Depreciation Establishment 703, 587 36.630 251.553 703, 587 36, 630 251,553 991,770 991,770 Page 31 ASSIST TRUST (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Analysls of expendlture by activltles (continued) Analysls of support costs Total funds 2025 Activlties 2025 Staff costs Establishment 75,973 162,504 75,973 162,504 238,477 238,477 Total funds 2024 AGlivities 2024 Staff costs Establishment 85, 723 126,281 85, 723 126,281 212,004 212,004 Auditors, remuneration 2025 2024 Fees payable to the Charity's auditor for the audit of th8 Charity's annual accounts 10,710 10,116 Fees payable to the Charity's auditor in respect of: All non-audit services not included above 13,868 9, 784 Page 32 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Staff costs 2025 2024 Wages and salaries Social security costs Contribution to defined contribution pension schemes 795,891 65,219 20,591 708, 740 61,997 18,573 881,701 789,310 During the year ended 31 March 2025 statutory redundancy payments lotaling £964 were made in respect of one employee (2024, £Nil). The average number of persons employed by the Charity during the year was as follows.. 2025 2024 No. Direct charitable Administrative 29 10 27 10 39 37 Included within administrative staff are Ihe 7 trustees who served during the year (2024.. 71. No remuneralion was paid to these truslees as detailed in note 10. No employee received remuneralion amounting to more than £60,000 in either y8ar. In 2025. 5 {2024'. 5) members of key management personnel received £243,019 for the year ended 31 March 2025 {2024'. £232,282), including employers national insurance contributions and pension. 10. Trustee8' remuneratlon and expensas During the year, no Trustees received any remuneration or other benefits (2024 - £NIL). During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 - £NIL). Page 33 ASSIST TRUST {A company limited by guarantae) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. Tanglble flxed assets Long-term leasehold property Freehold property Motor Flxtures and vehlcles flttlng8 Total Cosl or valuatlon Al 1 April 2024 774,902 205,493 6,800 113,046 1,100,241 Al 31 March 2025 774,902 205,493 6,800 113,046 1,100,241 Depraclatlon Al 1 April 2024 Charge for the year 31,329 14,220 191,713 5,711 4,014 63,710 15,185 290,766 35,627 At 31 March 2025 45,549 197,424 4,525 78,895 326,393 Nel book value At 31 March 2025 729,353 8,069 2,275 34,151 773,848 At 31 March 2024 743.573 13, 780 2, 786 49,336 809.475 12. Debtors 2025 2024 Due wlthln one year Trade debtors Other debtors Prepayments and accrued income 2,940 8,579 61,316 75.914 3,466 41,668 72,835 121,048 Page 34 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. Credltor8: Amounts falllng due wlthln one year 2025 2024 Bank loans Trade creditors Other creditors Accruals and deferred income 12,832 29,770 5,029 44,872 12,828 32.529 3, 733 15.413 92,503 64. 503 The bank loans are repayable by inslallments over 1 S and 20 years and are secured over the Charity's freehold properly, Interest is charged at 3.8 /0 16.4 % pla for 5 years, and subsequently at 2.65°/0 12.5°/0 plus base rale pla {subject to a minimum of 2.650/0 12.50/0 plal respectively. Pag8 35 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. Creditors: Amounts falling due after more than one year 2025 2024 Bank loans 299,683 312,339 Included within the above are amounts falling due as follows.. 2025 2024 Between one and two years Bank loans 13,763 12,832 Between two and flve years Bank loans 46,038 43,261 Over flvg years Bank loans 239,882 256, 246 The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting dale is.. 2025 2024 Payable or repayable by instalmenls 239,882 256,246 The bank loans are repayable by installments over 15 and 20 years and are secured over the Charity's freehold property. Interest is charged al 3.80/0 16.40/0 pla for 5 years, and subsequently al 2,650/0 12.5.10 plus base rale pla (subject to a minimum of 2.65°/0 12.5 /0 pla} respectively. Page 36 ASSIST TRUST (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Statement of funds Statement of funds - current year Balance al 31 March 2025 Balance at 1 Aprll 2024 Transfers Inlout Income Expendlture Unrestrlcted funds Designated funds General funds 160,293 887,578 160,293 937,083 1,342,055 {1,292,550) 1,047,871 1,342,055 {1,292,550) 1,097,376 Reslrlcted funds General Current Funding Needs IT Equipment Independence Support Scheme Events Heath Gardens Allolment Equipmenl 36,802 933 26,375 <18,399> (9331 (19,051 25,727 303 2,992 33,000 2,906 8,958 8,200 152,354) (5,609> {475> 19,051 289 8,483 8,200 41,030 79,439 (77,770) 42,699 Total of funds 1,088,901 1,421,494 11,370,320) 1,140,075 Restricted funds The transfer out of the General Current Funding Needs restricted fund were to cover deficits on other reslricled funds. Whilst this fund is reslricled, the reslriclion is to more than one project. This transfer is therefore in line wilh the original funding agreements. The Independence Support Scheme represents donations to help provide funding for the continued employment of the independent support worker who is responsible for working with the membars to support them wilh independenl living skills. The cafe assistant salary of £17,888 has been funded through grant receipts within General Current Funding Needs. Fundraising for this postion continues post year end. Designated funds This fund has been established to help secure future funding required for all improvements and developments at the Trust and for the housing and independ&nl living project plans in particular. Page 37 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. Statemant of funds (contSnued) Statemant of funds- prlor year Balance al 31 March 2024 Balance at l April 2023 Transfers in/oul Income Expenditure Unrestrlcted funds Designated funds General funds 278, 602 726, 599 (19,856) 1, 144,596 (1,082,070) (98,453) 98,453 160, 293 887.578 1,005, 201 1, 144,596 (1. 701,926) 1,047,871 R8Strlcted fund8 General Current Funding Needs Outdoor Games Sports Resources IT Equipment Independence Support Scheme Events Housing Officer 50,077 10,800 (16,934) (7, 141) 36, 802 3, 983 2, 728 (6, 399J (5,260) 2,416 3,465 933 3,373 191 2,500 48,000 5, 230 16,000 (51,070) (2,429) (19. 760) 303 2.992 1, 260 62, 852 80, 030 {101,852) 41.030 Total of funds 1, 068,053 1, 224, 626 (1, 203. 778) 1, 088, 901 Page 38 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. Analysls of net assets between funds Analysls of net assets between funds - current year Restrlcted Unrestrlcted funds funds 2025 2025 Total funds 2025 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 2,275 40,424 771,573 773,848 717,989 758,413 {92, 5031 (92,503) {299,6831 (299,683) Total 42,699 1,097,376 1,140,075 Analys18 of net assets between funds - prlor year Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 4,475 36,615 805,060 809, 475 619,653 656,268 (64, 503) (64, 503) (312,339) (312,339) Total 41,030 1,047,871 1,088,901 Page 39 ASSIST TRUST (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. Reconclllatlon of net movement In funds to net cash flow from operating activStle8 2025 2024 Net income for the year las per Statement of Financial Activities} 51,174 20,852 Adjustments for: Depreciation charges Oecreasel Ilncreasel in debtors (Decrease}Ilncrease in creditors Interest paid Interest received 35,627 48,213 27,996 18,804 {4,409) 36, 629 (30, 892) 22, 137 19,004 (4, 030) Net cash provlded by operating activltles 177,205 63, 700 18. Analysls of cash and cash equlvalents 2025 2024 Cash in hand 685,578 535, 220 Total cash and cash equlvalents 685,578 535, 220 19. Analysls of changes In net debt At 1 Aprll 2024 Cash flows At 31 March 2025 Cash al bank and in hand Debl due within 1 year Debt due after 1 year 535,220 (12,828) {312,339) 150,358 (4) 12,656 685,578 (12,832) (299,683) 210,053 163,010 373,063 Page 40 ASSIST TRUST (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 20. Penslon commltment8 The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independ8ntly admlnislered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted lo £20,591 {2024.. £18,573). There were amounts payable lo the fund at the balance sheet dala is £5.28512024- £3,733). 21. Operating lease commltments Al 31 March 2025 the Charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 82,092 66,213 62,473 49,827 148,305 112,300 22. Related party transactlons The Charity has not entered into any related party transaclion during the year, nor are there any oulslanding balances owing belween related parties and Ihe Charity at 31 March 2025. 23. Non.audlt 8ervlc•s Non audit services include the preparation of monthly management accounts, including the calculation ol accruals and prepayments. Page 41