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← The Next Chapter (East of England)

2025-03-31-accounts

Charity registration number 1058295 (England and Wales)

Company registration number 02266883

THE NEXT CHAPTER (EAST OF ENGLAND) ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

THE NEXT CHAPTER (EAST OF ENGLAND)

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Ms C Cussell
Ms S Butcher
Ms H Marshallsay
Ms A Khan
Ms L Carty
Ms L Dearlove
Ms R Tansey
Ms S Janes (Appointed 20 February 2025)
Ms D Hurst (Appointed 22 May 2025)
Ms L Shah (Appointed 22 May 2025)
Ms I Caetano Da Rocha (Appointed 22 May 2025)
Charity number (England and Wales) 1058295
Company number 02266883
Registered office Chapter House
Haven Road
Colchester
CO2 8HT
Auditor Streets Audit LLP
c/o The Old Exchange
64 West Stockwell Street
Colchester
Essex
CO1 1HE
Bankers NatWest
25 High Street
Colchester
Essex
CO1 1DG

THE NEXT CHAPTER (EAST OF ENGLAND)

CONTENTS

Page
Trustees' report 1 - 8
Statement of Trustees' responsibilities 9
Independent auditor's report 10 - 13
Statement of financial activities 14
Balance sheet 15
Statement of cash flows 16
Notes to the financial statements 17 - 35

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their report and financial statements for the year ended 31 March 2025. The report meets the requirements for a directors’ report for Companies Act purposes.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Memorandum and Articles of Association, the Companies Act 2006 and “Account 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)” (as amended for accounting periods commencing from 1 January 2016).

Objectives and activities

The charity’s objects are:

Our values

Courageous: We are brave and have strength for the people we support. We empower them to have a voice and where they are unable, we will speak the truth and advocate on their behalf. We will protect our women only spaces and challenge violence against women and children in all its forms.

Trustworthy: We will develop trusting relationships, providing an emotionally and physically safe environment for the people we support. We will be honest, respectful, and reliable. We will always do the right thing and do what we say we will.

Inclusive: We are diverse, welcoming, approachable and inclusive as employers, service providers and people. We promote unity, fairness and respect; challenging ourselves to remove barriers and ensure equal access for those who might otherwise be excluded or marginalised.

Responsive: The people we support are at the heart of all we do. We ensure the support we provide is flexible and tailored to the needs of individuals. We are collaborative, understanding, compassionate and sensitive.

Exceptional: We are proud to be experts in our field, striving to always be the best we can be, to innovate, lead and to exceed expectations. We are committed to developing and skilling our staff to the highest standards and to be generous with our knowledge to increase awareness and understanding across our partner organisations.

Communication: We value each other’s knowledge and opinions and understand the benefits of positive and constructive communication. We listen and hear each other, adapting our style and langue to the needs of the individual.

Teamwork: We value and respect each other and celebrate our differences. We know that we are always stronger, happier and more effective when we work together. We strive to always support each other and learn from each other.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should be undertaking for the purposes of public benefit.

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our services

Next Chapter provides emergency accommodation for women and children fleeing domestic abuse. In addition, our specialist supported safe accommodation (The Nest) supports women who are fleeing domestic abuse and have the additional complexity of requiring drug or alcohol recovery support. The nature of this complexity means that these women are excluded from all other domestic abuse refuges. This type of work requires expert specialist support, so we work in partnership with Open Road (registered charity no. 1019915), Essex Specialist Treatment and Recovery Service (STaRS) and other organisations to provide bespoke trauma informed services. We also have an additional six bedded property that we utilise as dispersed housing for single women who have lower support needs or who are moving on from refuge accommodation but still need some light touch support. During 2024-25 five additional self-contained bedspaces have been added to our dispersed housing portfolio.

Outreach domestic abuse services are also provided to people in the community by our experienced teams of practitioners, and includes safety planning, advice, guidance, regular practical and emotional support, signposting and group programmes.

We are lucky enough to be supported by a team of volunteer mentors who work alongside clients who have completed a programme of support with a practitioner but still need some additional emotional support and a person to regularly check in with them.

Next Chapter covers the areas of Colchester, Tendring, Braintree, Chelmsford, Maldon and Uttlesford. We have previously secured our own community outreach base in Colchester which is separate from our refuge locations. We work with Compass who provide our helpline and referral service, alongside Changing Pathways who provide the domestic abuse services to the West and South of Essex and Safe Steps who work out of Southend on Sea.

Our Children and Young People’s service supports families, children and young people in the community as well as working with our families in refuge to help them overcome the domestic abuse they have experienced. We use play therapy, group programmes and 1:1 therapeutic support for children who have experienced domestic abuse in their home environment. We also provide support, advice and guidance for the non-abusing parent or carer to help them understand the impact of domestic abuse on their children and young people. We aim for them to leave with their own parenting toolkit to enable them to continue to support the children and young people they care for.

Next Chapter is committed to ensuring that our service is fully inclusive in meeting the needs of all service users.

We recognise that families come from a wide range of backgrounds with individual needs, beliefs and values. Some families experience social exclusion, severe hardship; discrimination and prejudice because of their ethnicity, disability and/or ability, the languages they speak, their religious or personal beliefs, their sexual orientation or marital status. Some women are discriminated against because of their pregnancy and maternity status, or additional complex needs. We understand that all these factors can affect the well-being of families and may adversely impact on their lives.

Volunteers are essential to our service and we sincerely thank all of those who continue to assist us in many ways.

We use social media to engage with supporters of the organisation and the general public.

Facebook @thenextchaptereast Instagram next_chapter123

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance

We are delighted to have been recommissioned by Essex County Council and PFCC for five more years of activity, enabling us to continue providing our life-changing services to those across Essex who are experiencing or have experienced domestic abuse. This decision is a testament to the dedication, expertise, and unwavering commitment of our teams, who work tirelessly to support survivors of domestic abuse and help them rebuild their lives.

This renewed contract allows us to sustain the critical services we provide, including vital support for Children and Young People and the addition of 29 new safe accommodation rooms sourced with new partners. It ensures we can further our mission of supporting survivors, creating safe spaces, and advocating for systemic change in Essex.

We were proud to receive our Full National Quality Standards accreditation from Women’s Aid this year. The accreditation is external validation of the vital and outstanding work of our teams in evidencing, maintaining and promoting survivor led outcomes centering on the long-term safety and recovery of survivors, as well as the prevention of further harm.

We continue to benefit greatly from the addition of Chapter House, our head office with drop down facilities for staff, meeting rooms, training rooms and space to run groups and meet clients discreetly and safely. A member of our Duty Team is always available during Monday to Friday, 9 am to 5 pm should anyone drop in for advice and we also hold regular facilitated events for our clients.

The last year has been an extremely busy one, receiving our highest level of referrals ever, and we continue to be extremely proud of our staff and their dedication and passion for their work.

Adult services

During 2024-25 we received 4738 referrals to our service, a rise of 21% on the previous year. Whilst the majority of our clients are female, we did support 306 male clients, another rise of 23% on the previous year. 1824 (38%) clients had children meaning that our support also positively impacted 3946 children over the year. We continue to provide a responsive service to our clients, responding to 99% of referrals within 48 hours, with 98% of clients being contacted within 24 hours. The complexity of our clients remained consistently high during the year with more clients needing mental health support due to the abuse they have suffered, and the delays in the criminal justice system adding to clients need for support which meant that a large majority of clients generally remained in service with us for longer due to those complexities.

127 women and 60 children were accommodated and supported in our refuges.

We continue to receive a high level of self-referrals, with the majority of other referrals coming to us from the Police and via our triage service provided by Compass.

All outcomes around empowerment and self-esteem, health and wellbeing, accommodation, children, legal issues, money issues, safety, support networks and work and learning have been very positive.

Children and Young People’s Services

Our Children and Young People’s Services have continued to be shaped to meet needs presented. We have worked with over 3831 clients in the last year, including 2629 children who we have directly supported. On average all directly supported children attend an average of 10 sessions.

Services delivered include one to one support for children who are experiencing or have experienced domestic abuse. Bespoke group work (TRIBE, Hand in Hand and CAPVA recovery programmes), healthy relationship workshops and tailored sessions with children living in the family refuge, as well as early intervention Healthy Relationships workshops in junior and secondary school settings.

We continue to deliver workshops to staff in schools to allow an understanding of domestic abuse, healthy relationships, and the impact of domestic abuse on the whole family.

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Partnerships

We have worked hard to develop new partnerships and enhance existing ones across all the geographical areas we work in. This has resulted in Next Chapter being well-known and respected as domestic abuse experts amongst professionals in the community and the increasing level of referrals reflects this. We are regularly invited to attend many multi agency meetings in order to provide valued domestic abuse expertise.

Our Staff

We recognise that our staff are our most valuable asset and without them we could not provide the high-quality services that help change the lives of the people we support. Whilst we will never be able to compete with the public and private sector in relation to salary levels, our Trustee Board made a commitment to maintaining our Living Wage Employer accreditation.

We recognise the importance of investing in our staff to ensure they are trained to help them deliver services to our clients. In the last year this has included:-

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review

The commissioned work from Essex County Council and the funding provided by the Police, Fire and Crime Commissioner has provided us with a greater degree of longer-term security in relation to our funding for our adult services. Some of our other key services remain with the challenge of being funded by short-term, projectspecific grant funding such as the top-up funding to enable our Specialist Supported Safe Accommodation for women with substance misuse or addiction. In the last year we were successful in securing funding for these services from the Government, Colchester City Council and Essex County Council. We have been successful in achieving partial funding for our Specialist Supported Safe Accommodation from Essex County Council in 202526 and will fund the remaining bedspaces from a new model developed in conjunction with Essex Public Health. Our commissioned work will fully fund our Children and Young People’s Service from 2025-26.

We would like to thank all our funders who have worked with us to enable us to utilise funding in the most efficient way, which in some cases has enabled us to carry forward income into the next financial year and provide our vital services for a longer period of time.

We are also grateful to all those who provide us with donations. We use donations to provide additional services to our refuge clients such as activities and trips throughout the year. Donations also help us to provide support to both refuge and community clients through our welfare fund. We use the welfare fund to provide clients with home security devices, essential food and other supplies and provide other support where required. In the last year we have also received donations in the form of bequests. We continue to be touched by the thoughtfulness and generosity of everyone who helps us.

The Trustees continue to review the appropriate level of reserves, alongside the use of designated funds to support priority areas of activity and provide future security and contingency for these areas. The Board agreed to make some contributions to designated funds to support future year budgets and also to support clients with no recourse to public funds. In total, designated funds have reduced to just under £650k.

Our designated funds include:

A large proportion of the designated funds are committed, such as the depreciation fund, which means they will be used even though this may be over a longer period of time. Other funds are planned to be used in the shorter term such as the budget support fund which enables the Board to use funds to deal with temporary budget pressures and to support service delivery in a planned way.

Our unrestricted reserves have increased slightly to just under £630k. We are pleased that the current level of reserves exceeds the level determined by the board, based on the expenditure for financial period covered by the report. The Board has agreed to maintain a higher level of reserves than determined by our reserves policy in the short term to provide liquidity for potential property investment.

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Risk management

The trustees confirm that major risks have been reviewed and systems and procedures have been established to manage those risks. A revised Risk Register has been drafted and this is considered by the Board on a regular basis. This analyses risks in the following areas:-

The Board currently considers that the main risks facing the Charity are:-

Capacity in Staff Teams: The risk of rate of referrals exceeding practitioner capacity is subject to continuous monitoring and discussion with commissioners. The impact and outcomes of our services continue to be evaluated to shape future service delivery. Additional funding from Essex County Council has been provided in 2025-26 to support current high caseloads. Staff wellbeing is prioritised with a comprehensive package of services including subsidised healthcare, enhanced sickness pay and clinical supervision.

Specialist Supported Safe Accommodation (The Nest) Funding: The partial funding model rollout for the The Nest is being supported by a programme of communications and marketing, partnership working with Essex County Council Public Health and comprehensive evaluation of impact, outcomes and social return on investment for engagement with key funders and statutory funders.

Refuge Repairs: We have experienced some issues with timeliness of repair services. Systems are in place to record and log issues and engagement with relevant stakeholders ensures repairs are prioritised and managed.

Plans for future periods

As detailed in our achievements and performance section, we are delighted to have been recommissioned for a further five years of the Pan Essex Domestic Abuse Commissioning Collaborative (PEDACC) contract. We continue to work hard with the commissioners to respond to the continued challenges both for us as an organisation but also in relation to the impact on the people we support.

The expansion of our safe accommodation in 2025-26 is supported by our partnerships with Colchester City Council and other local providers. This provides us with the opportunity to support more women with lower support needs and those moving on from refuge accommodation. We are also able to further support our male clients through the provision of dispersed housing.

A key objective for 2025-26 is the development of a sustainable funding stream for The Nest. We are working with colleagues in Public Health to achieve this.

In summary, we have been successful in securing funding to continue to deliver services in 2025-26 to 2030-31. We also continue to actively work with our partners and funders to identify opportunities to secure funding for our essential services and to fill any identified gaps in service where we can evidence the need using feedback from our clients and our practitioners.

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Structure, governance and management

Organisational structure

The charity is incorporated in England and Wales and is governed by a Board of Trustees who constitute the membership in terms of the Companies Act.

The charitable company is limited by guarantee, incorporated on 13 June 1988, with the registered number 02266883.

The company was established under a Memorandum of Association which defined the objects and powers. The company is governed by its Articles of Association.

The charitable company registered with the Charity Commission on 26 September 1996 with the registered number 1058295.

Registered office

The address of the registered office, which is also the principal office is Chapter House, Haven Road, Colchester, CO2 8HT.

The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Ms S Taylor (Resigned 22 May 2025) Ms S Stephens (Resigned 28 November 2024) Ms C Cussell Ms S Butcher Ms H Marshallsay Ms A Khan Ms L Carty Ms L Dearlove Ms R Tansey Ms S Janes (Appointed 20 February 2025) Ms D Hurst (Appointed 22 May 2025) Ms L Shah (Appointed 22 May 2025) Ms I Caetano Da Rocha (Appointed 22 May 2025)

Trustees are recruited to provide the skills needed by the Board. We advertise vacancies on our website, via REACH volunteering, Community 360 and LinkedIn.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Management

The trustees delegate the day-to-day management of the charity to the Chief Executive Officer, Beverley Jones and the Senior Leadership Team.

Policies and procedures for induction and training of trustees

Trustees are provided with an induction into the organisation in relation to our services, their responsibilities as Trustees and the expectations of the role and the organisation undertakes a check with the Disclosure & Barring Service (DBS) in accordance with the organisations policies and procedures. They are provided with key policies relating to safeguarding, data protection, code of conduct & financial regulations. New trustees are expected to undertake mandatory online safeguarding training and any other training or learning needs that are identified as relating to their position on the board. New trustees are also provided with key documentation around their role and responsibility as a trustee and key organisational documentation such as financial reports, our risk register and business continuity plan as well as current business plans.

THE NEXT CHAPTER (EAST OF ENGLAND)

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Arrangements for setting pay and remuneration of key management personnel and any criteria used

The salary for the role of CEO is set by the Trustee Board, with the Senior Leadership Team level of remuneration recommended to the Trustee Board by the CEO. The setting of pay and remuneration for these key management personnel take into account:

Small companies exemption

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

The Trustees' report was approved by the Board of Trustees.

Ms A Khan

Chair of Trustees Dated: 25 October 2025

THE NEXT CHAPTER (EAST OF ENGLAND)

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees, who are also the directors of The Next Chapter (East of England) for the purpose of company law, are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

THE NEXT CHAPTER (EAST OF ENGLAND)

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF THE NEXT CHAPTER (EAST OF ENGLAND)

Opinion

We have audited the financial statements of The Next Chapter (East of England) (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the 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, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 26 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the Trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. 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. 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 course of 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.

THE NEXT CHAPTER (EAST OF ENGLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE NEXT CHAPTER (EAST OF ENGLAND)

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which 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 purpose 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.

Auditor's 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 an auditor's report 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 NEXT CHAPTER (EAST OF ENGLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF THE NEXT CHAPTER (EAST OF ENGLAND)

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. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

The engagement partner ensure that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

We identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our commercial knowledge and experience of the sector;

We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, Employment Law and Data Protection.

We assessed the compliance with laws and regulations identified above through making enquires of management and inspecting correspondence.

These were communicated within the audit team regularly and the team remained alert to instances of noncompliance throughout the audit.

We considered the internal controls in place that would mitigate the risk of fraud and non-compliance with laws and regulations.

We identified the greatest potential for fraud or non-compliance with laws and regulations in the following areas, and the specific procedures performed to address them are described below:

In addition to the above, our procedures to respond to the risk identified included the following:

THE NEXT CHAPTER (EAST OF ENGLAND)

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF THE NEXT CHAPTER (EAST OF ENGLAND)

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-forauditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx.

This description forms part of our auditor’s report.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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 auditor’s 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.

Michael Greene BSc FCCA (Senior Statutory Auditor) for and on behalf of Streets Audit LLP

27 October 2025

Chartered Accountants Statutory Auditor

c/o The Old Exchange 64 West Stockwell Street Colchester Essex CO1 1HE

THE NEXT CHAPTER (EAST OF ENGLAND)

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
42,720
-
Charitable activities
5
1,689,485
1,132,021
Other trading activities
4
1,067
-
Investments
6
11,056
-
Total income
1,744,328
1,132,021
Expenditure on:
Charitable activities
7
1,959,405
1,228,262
Total expenditure
1,959,405
1,228,262
Net expenditure and
movement in funds
(215,077)
(96,241)
Reconciliation of funds:
Fund balances at 1 April 2024
1,483,479
138,020
Fund balances at 31 March
2025
1,268,402
41,779		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
42,720
60,456
-
2,821,506
1,409,899
1,122,528
1,067
510
-
11,056
13,399
-
2,876,349
1,484,264
1,122,528
3,187,667
1,589,948
1,189,972
3,187,667
1,589,948
1,189,972
(311,318)
(105,684)
(67,444)
1,621,499
1,589,163
205,464
1,310,181
1,483,479
138,020		 Total
2024
£
60,456
2,532,427
510
13,399
2,606,792
2,779,920
2,779,920
(173,128)
1,794,627
1,621,499

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE NEXT CHAPTER (EAST OF ENGLAND)

BALANCE SHEET

AS AT 31 MARCH 2025

Notes
Fixed assets
Tangible assets
13
Current assets
Debtors
14
Cash at bank and in hand
Creditors: amounts falling due within
one year
15
Net current assets
Total assets less current liabilities
Income funds
Restricted funds
18
Unrestricted funds-general
Designated funds
20
General unrestricted funds		 2025
£
316,744
741,709
1,058,453
(154,936)
639,475
628,927		 £
406,664
903,517
1,310,181
41,779
1,268,402
1,310,181		 2024
£
354,752
882,219
1,236,971
(71,358)
998,468
485,011		 £
455,886
1,165,613
1,621,499
138,020
1,483,479
1,621,499

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 25 October 2025

Ms A Khan

Trustee

Company registration number 02266883

THE NEXT CHAPTER (EAST OF ENGLAND)

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

Notes
Cash flows from operating activities
Cash absorbed by operations
25
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in) investing
activities
Net cash used in financing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
-
11,056		 £
(151,566)
11,056
-
(140,510)
882,219
741,709		 2024
£
(33,912)
13,399		 £
(307,410)
(20,513)
-
(327,923)
1,210,142
882,219

THE NEXT CHAPTER (EAST OF ENGLAND)

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

1 Accounting policies

Charity information

The Next Chapter (East of England) is a private company limited by guarantee incorporated in England and Wales. The registered office is Chapter House, Haven Road, Colchester, CO2 8HT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's governing document, the Companies Act 2006 and "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)". The charitable company is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Incoming resources

Income is recognised when the charitable company is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid is recognised at the time of the donation.

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Resources expended and allocation of support costs

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings:-

-Costs of raising funds comprises costs of seeking donations, legacies and grants and their associated support costs.

-Expenditure on charitable activities includes the costs directly associated with carrying out activities to provide crisis accommodation for women and their children, who have been made homeless as a result of abuse at the hands of their partner. It aims to promote the purposes of the Charity and their associated support costs.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance and administration personnel, payroll and governance costs which support the Charity's programmes and activities.

Cost have been apportioned in relation to staff costs absorbed in each area.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings 2% straight line Fixtures and fittings 10% - 25% straight line Motor vehicles 33% straight line Toys and play equipment 25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.8 Financial instruments

Basic financial assets

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

Financial assets comprise cash at bank and in hand, together with trade and other debtors. A specific provision is made for debts for which recoverability is in doubt.

Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital.

Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.

1.9 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charitable company’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The judgements that the trustees have made that have the most significant effect on the amounts recognised in the financial statements are determining whether there are indicators of impairment of the Charity's tangible assets. The factors taken into consideration when making the judgements include the economic benefits the assets will provide to the charity.

The Trustees have not made any material estimates in relation to these financial statements.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Donations and legacies
Unrestricted Unrestricted
funds funds
general general
2025 2024
£ £
Donations and legacies 42,720 60,456
42,720 60,456
Donations and legacies
Donations 42,720 60,456
42,720 60,456
4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 1,067 510

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

5 Income from charitable activities

Refuge:-
Accommodation
EIDAS
MHCLG - together we can
ECC - HSF Energy Costs
ECC - Safer Accommodation
ECC - SSAS
Neighbourly Fund
Eastlight Community Homes
Community:-
EIDAS
MHCLG - together we can
PFCC - MoJ IDVA fund
PFCC/MoJ National IDVA Fund (round 2)
PFCC - DAPST
PFCC - Programmes Support
PFCC - Stalking Project
PFCC - Communictions
Uttlesford DC - HDAP
Colchester City Council - Male IDVA
Standing Together (Mental Health DAP)
Safe Steps - Essex Safe Start Fund
Colchester City Council - Global Majority and
Comms
Children & Young People:-
EIDAS
Changing Pathways
Educational Welfare
BBC Children in Need (2021-2056/SE)
MHCLG - together we can
PFCC - MoJ IDVA fund
PFCC/MoJ National IDVA Fund (round 2)
PFCC - Extra IDVA
ECC - DA Act
Big Give
Tendring DC - Police Appointment Car
Colchester City Council - C&YP Role		 General
funds
Restricted
funds
£
£
450,356
-
10,851
-
-
224,872
-
-
-
48,000
-
84,000
1,500
-
-
-
1,009,367
-
-
117,443
-
102,930
-
36,493
-
108,798
-
34,785
-
50,000
-
-
-
32,923
-
-
-
-
-
27,955
-
32,800
37,000
-
149,187
-
31,224
-
-
9,970
-
146,641
-
34,310
-
9,658
-
24,943
-
-
-
-
-
5,500
-
-
1,689,485
1,132,021		 2025
£
450,356
10,851
224,872
-
48,000
84,000
1,500
-
1,009,367
117,443
102,930
36,493
108,798
34,785
50,000
-
32,923
-
-
27,955
32,800
37,000
149,187
31,224
9,970
146,641
34,310
9,658
24,943
-
-
5,500
-
2,821,506		 General
funds
Restricted
funds
£
£
372,113
-
-
-
-
224,872
-
24,000
-
48,000
-
-
-
-
-
750
1,000,786
-
-
117,443
-
102,930
-
36,493
-
108,798
-
34,785
-
50,000
-
6,000
-
-
-
20,234
-
39,009
-
10,569
-
-
37,000
-
-
-
-
-
-
69,398
-
146,640
-
34,310
-
9,658
-
12,369
-
-
-
-
-
11,000
-
15,270
1,409,899
1,122,528		 2024
£
372,113
-
224,872
24,000
48,000
-
-
750
1,000,786
117,443
102,930
36,493
108,798
34,785
50,000
6,000
-
20,234
39,009
10,569
-
37,000
-
-
69,398
146,640
34,310
9,658
12,369
-
-
11,000
15,270
2,532,427

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Income from investments

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 11,056 13,399

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

7 Charitable activities

Staff costs
Recruitment and promotion
Professional fees
Travel and motor expenses
Premises expenditure
Other direct project costs
Share of support costs (see note 8)
Share of governance costs (see note 8)
Analysis by fund
Unrestricted funds - general
Restricted funds		 Refuge Community
Children &
Young
People
2025
2025
2025
£
£
£
410,968
1,248,431
475,118
645
-
-
5,385
2,395
-
1,810
4,658
18,997
220,524
68,140
-
45,176
47,168
4,813
684,508
1,370,792
498,928
167,109
334,650
121,802
2,647
5,302
1,929
854,264
1,710,744
622,659
471,001
1,127,457
360,947
383,263
583,287
261,712
854,264
1,710,744
622,659		 Total
2025
£
2,134,517
645
7,780
25,465
288,664
97,157
2,554,228
623,561
9,878
3,187,667
1,959,405
1,228,262
3,187,667		 Refuge Community
Children &
Young
People
2024
2024
2024
£
£
£
379,158
1,080,912
355,946
-
162
2,732
1,125
100
-
2,211
5,117
15,553
221,496
42,867
-
76,901
24,923
4,239
680,891
1,154,081
378,470
167,858
284,527
95,060
5,878
9,891
3,264
854,627
1,448,499
476,794
480,703
921,715
187,530
373,924
526,784
289,264
854,627
1,448,499
476,794		 Total
2024
£
1,816,016
2,894
1,225
22,881
264,363
106,063
2,213,442
547,445
19,033
2,779,920
1,589,948
1,189,972
2,779,920

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Support costs

Support costs Governance
costs
2025
Support costs
Governance
costs
£
£
£
£
£
Staff costs
419,055
-
419,055
305,864
-
Depreciation
49,222
-
49,222
48,702
-
Premises expenditure
13,240
-
13,240
15,890
-
Communications
36,042
-
36,042
32,018
-
IT costs
49,484
-
49,484
81,120
-
Other
42,659
-
42,659
63,851
-
Recruitment and
Promotional
13,859
-
13,859
-
-
Audit fees
-
8,900
8,900
-
8,500
Recruitment and
promotional
-
-
-
-
9,600
General meeting costs
-
217
217
-
248
Premises expenditure
-
761
761
-
685
623,561
9,878
633,439
547,445
19,033
Analysed between
Charitable activities
623,561
9,878
633,439
547,445
19,033		 2024
£
305,864
48,702
15,890
32,018
81,120
63,851
-
8,500
9,600
248
685
566,478
566,478

The Charity initially identifies the costs of its support and governance functions. The governance and support costs are then apportioned between the charitable activities undertaken in line with the staff costs allocated to each activity.

9 Net movement in funds
Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements 8,900 8,500
Depreciation of owned tangible fixed assets 49,222 47,525

10 Trustees

During the year no trustees (2024: None) were reimbursed for expenses.

None of the Trustees received any remuneration during the year.

Trustee indemnity insurance totalling £488 (2024: £445) was paid on behalf of the Trustees during the year.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

11 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs
The number of employees whose annual remuneration was more than £60,000
is as follows:
Between £60,000 - £70,000
Between £70,000 - £80,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
77
2025
£
2,274,655
218,136
60,781
2,553,572
2025
Number
1
1
2025
£
253,218		 2024
Number
71
2024
£
1,903,637
169,649
48,594
2,121,880
2024
Number
1
-
2024
£
209,681

12 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

13 Tangible fixed assets

13 Tangible fixed assets
Freehold land
and buildings		 Fixtures and
fittings		 Motor
vehicles		 Toys and
play		 Total
equipment
£ £ £ £ £
Cost
At 1 April 2024 335,000 347,079 5,000 33,194 720,273
Disposals - (152,928) - (33,194) (186,122)
At 31 March 2025 335,000 194,151 5,000 - 534,151
Depreciation and impairment
At 1 April 2024 15,075 211,118 5,000 33,194 264,387
Depreciation charged in the year 6,700 42,522 - - 49,222
Eliminated in respect of disposals - (152,928) - (33,194) (186,122)
At 31 March 2025 21,775 100,712 5,000 - 127,487
Carrying amount
At 31 March 2025 313,225 93,439 - - 406,664
At 31 March 2024 319,925 135,961 - - 455,886
14 Debtors
2025 2024
Amounts falling due within one year: £ £
Trade debtors 101,088 -
Other debtors 193,623 336,591
Prepayments and accrued income 22,033 18,161
316,744 354,752
15 Creditors: amounts falling due within one year
2025 2024
Notes £ £
Deferred income 16 55,723 -
Trade creditors 24,559 9,128
Other creditors 9,060 9,391
Accruals 65,594 52,839
154,936 71,358

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

16 Deferred income

Deferred income
2025 2024
£ £
Arising from Deferred income 55,723 -

Included within deferred income movements is the following grant income::

£50,000 grant received from ECC for the purpose of capital costs associated with the refurbishment of a property which is expected to be acquired in the year ended 31 March 2026. As the charitable company has not acquired this property as of the reporting date, it is concluded that there is an unsatisfied performance condition and so the full amount has been deferred and is expected to be released in the following year.

Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 April 2024
Resources deferred in the year
Deferred income at 31 March 2025
17
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
55,723
-
55,723
55,723
2025
£
60,781		 2024
£
-
-
-
-
2024
£
48,594

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

used.
Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2023 resources expended 1 April 2024 resources expended 31 March
2025
£ £ £ £ £ £ £
Tendring DC - Feel Well Grant 20,246 (20,246) - - -
Uttlesford DC - Community DAP 32,923 (32,923) - 32,923 (32,923) -
MHCLG (together we can) 11,001 488,955 (499,956) - 488,955 (488,955) -
Police, Fire & Crime Commissioner - MoJ IDVA Fund - Round 2 - 46,151 (46,151) - 46,151 (46,151) -
Police, Fire & Crime Commissioner - DAPST - 108,798 (108,798) - 108,798 (108,798) -
Police, Fire & Crime Commissioner - Programmes - 34,785 (34,785) - 34,785 (34,785) -
Police, Fire & Crime Commissioner - MoJ IDVA Fund - Additional IDVA - 12,369 (12,369) - 24,943 (24,943) -
Police, Fire & Crime Commissioner - DA Stalking Perpetrator - 50,000 (50,000) - 50,000 (50,000) -
Police, Fire & Crime Commissioner - DA Comms Campaign - 6,000 (6,000) - - - -
Active Essex 1,576 - (73) 1,503 - - 1,503
BBC Children in Need (2021-2056/SE) - 69,398 (39,880) 29,518 9,970 (39,488) -
BBC Children In Need (2020-3151/SE) 1,374 - (688) 686 - (686) -
ECF (CO-OP) 979 - (490) 489 - (489) -
MHCLG 32,868 - (32,868) - - - -
Police, Fire & Crime Commissioner - MoJ IDVA Fund - 137,240 (137,240) - 137,240 (137,240) -
Community 360 - Feel Well Grant 24,540 - (1,540) 23,000 - (23,000) -

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Restricted funds (Continued) (Continued)
Movement in funds Movement in funds
Balance at Incoming Resources Balance at Incoming Resources Balance at
1 April 2023 resources expended 1 April 2024 resources expended 31 March
2025
£ £ £ £ £ £ £
NHS Training 6,600 - - 6,600 - (1,100) 5,500
Colchester City Council - Male IDVA 12,224 20,234 (32,458) - - - -
Colchester City Council - C & YP Officer 17,458 15,270 (32,728) - - - -
Tendring DC - Police Appointment Car - 11,000 (11,000) - 5,500 (5,500) -
HSBC 38,673 (5,574) 33,099 - (3,391) 29,708
ECF - High Sherriffs Fund 5,000 - (5,000) - - - -
Eastlights Community homes - 750 (750) - - - -
Standing Together (Crossing Pathways Initiative) - 39,009 (6,454) 32,555 - (32,555) -
ECC - Safer Accommodation - 48,000 (48,000) - 48,000 (48,000) -
ECC - Household Support Fund - 24,000 (24,000) - - - -
Safe Steps - Essex Safe Start Fund - 10,569 - 10,569 27,956 (38,525) -
ECC - SSAS - - - - 84,000 (84,000) -
Colchester City Council - Global majority and comms - - - - 32,800 (27,732) 5,068
205,464 1,122,528 (1,189,971) 138,020 1,132,021 (1,228,262) 41,779

18 Restricted funds

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted Funds Analysis

Tendring District Council (Feel Well Fund): Funding towards DART Project.

Uttlesford District Council: Funding for community DAP within Uttlesford area.

MHCLG (Together we can) (via Colchester City Council): support victims of domestic abuse.

Police, Fire and Crime Commissioner (MoJ IDVA Fund – Round 2): Funding for additional IDVA and C&YP staffing.

Police, Fire and Crime Commissioner (DAPST): Funding for staffing for DAPST (domestic abuse problem solving teams)

Police, Fire and Crime Commissioner (Programmes): Funding for post and resources to deliver support programmes to clients.

Active Essex: Funding Next Chapter Running Club.

BBC Children in Need (2021-2056/SE): Funding towards Young Persons Violence Advisors (YPVA).

BBC Children in Need (2020-3151/SE): Funding towards a new family room in the refuge.

ECF (Co-Op): To fund resources for young people who have experienced domestic abuse.

MHCLG (via Colchester City Council): funding to support victims of domestic abuse.

Police, Fire and Crime Commissioner (MoJ IDVA Fund): Funding for additional IDVA and C&YP staffing.

Community 360 – Feel Well Grant: Funding to continue DART project (funded alongside Tendring DC).

NHS Training: Funding for delivery of training within GP surgeries.

Colchester City Council: Funding for a male IDVA.

Colchester City Council: Funding for a C&YP Officer.

Tendring District Council (Police Appointment Car): funding for C&YP Officer to support in Tendring area.

HSBC (Supporting our Community Fund): to create a garden counselling room.

ECC (HSF Funds): Funding from Household Support Fund toward energy costs.

ECF (High Sheriffs Fund) - Furnish and equip a client space in our main building.

Eastlights Community Homes - New furniture for refuge.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

19 Restricted Funds Analysis

(Continued)

Standing Together (Crossing Pathways Initiative) - Mental Health DAP.

Safe Steps (Essex Safe Start Fund) - Funding for welfare purchases.

ECC Safer Accommodation: Funding for provision of support in safe accommodation.

ECC SSAS (Specialist supported accommodation service): funding for The Nest for Essex Residents.

Colchester City Council - Global majority and comms: funding for global majority project, male website and 'Everyone Knows Someone' campaign.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Designated funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

Movement in
Balance at
1 April 2023
Incoming
resources
£
£
Budget support fund
298,551
148,000
Building maintenance fund
15,170
-
No recourse to public funds
-
10,000
Depreciation fund
463,463
-
Chapter House Fixed Asset Fund
-
-
IT reorganisation fund
30,000
-
Refuge Repairs and Renewals Fund
-
-
Rebranding Fund / Promotion Fund
10,000
-
Childrens and Young People
95,000
-
Recovery Refuge
130,500
-
Client Counselling
20,000
-
Adult Community Fund
40,000
-
1,102,684
158,000		 funds
Movement in funds
Resources
expended
Balance at
1 April 2024
Incoming
resources
Resources
expended
Transfers
Balance at
31 March
2025
£
£
£
£
£
£
(179,968)
266,583
-
(218,583)
-
48,000
-
15,170
-
-
-
15,170
-
10,000
-
(2,763)
-
7,237
(42,248)
421,215
-
(14,551)
(406,664)
-
-
-
-
406,664
406,664
(5,000)
25,000
8,000
(6,193)
-
26,807
-
-
5,000
(3,018)
-
1,982
(2,000)
8,000
-
-
-
8,000
-
95,000
-
(50,000)
-
45,000
(25,000)
105,500
-
(40,000)
-
65,500
-
20,000
-
(4,885)
-
15,115
(8,000)
32,000
-
(32,000)
-
-
(262,216)
998,468
13,000
(371,993)
-
639,475

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Designated funds

(Continued)

Budget Support Fund is set aside to meet budget pressures arising from increasing costs or loss or uncertainty of income.

The Building maintenance fund is provided for key repair/improvements to our refuge buildings.

Depreciation Fund is provided to pay for future years depreciation charges. This includes our new building.

Chapter House Fixed Asset Fund represents the net book value of our new building.

The IT reorganisation fund is set aside for IT costs.

The Refuge Repairs and Renewals Fund is set aside for refuge equipment purchases outside of the main budget

The Rebranding fund is held for any one off promotional work outside of the main budget.

The Children's and Young Peoples fund of £45,000 is set aside to meet any unforeseen costs and to manage changes in grant income.

The Recovery Refuge fund of £65,500 is set-aside to invest in the service and meet any changing funding issues.

Clients Counselling is set aside to fund client counselling costs.

Adult Community Fund is a fund set aside to meet cost pressures within our adult services (e.g. Community DAP and IDVA teams).

No Recourse to Public Funds is a fund to support clients with no access to public funds.

It is estimated that designated funds will be expended by 2027, however the Chapter House Fixed Asset Fund will be used over the life of the assets.

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

21
Analysis of net assets between funds
Unrestricted
funds
Designated
funds
Restricted
funds
£
£
£
Fund balances at 31 March 2025 are
represented by:
Tangible assets
-
376,956
29,708
Current assets/(liabilities)
628,927
262,519
12,071
628,927
639,475
41,779		 Total
£
406,664
903,517
1,310,181

THE NEXT CHAPTER (EAST OF ENGLAND)

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

22 Operating lease commitments

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

payments under non-cancellable operating leases, which fall due as follows:
Within one year
Between two and five years		 2025
£
185,803
297,244
483,047		 2024
£
145,024
453,431
598,455

23 Related party transactions

There were no disclosable related party transactions during the year (2024 - £3,060 for advertising services was provided on an open market basis by a Trustee).

24 Analysis of changes in net funds

The charitable company had no material debt during the year.

25 Cash generated from operations 2025 2024
£ £
Deficit for the year (311,318) (173,128)
Adjustments for:
Investment income recognised in statement of financial activities (11,056) (13,399)
Depreciation and impairment of tangible fixed assets 49,222 47,525
Movements in working capital:
Decrease/(increase) in debtors 38,008 (195,449)
Increase in creditors 27,855 27,041
Increase in deferred income 55,723 -
Cash absorbed by operations (151,566) (307,410)

26 Non-audit services provided by auditor

The relevant circumstances requiring disclosure in accordance with the requirements of APB Ethical Standard - Provisions Available for Small Entities are that, in common with many charities of our size and nature we use our auditor to assist with the preparation of the accounts.