REGISTERED COMPANY NUMBER: 03275199 (England and Wales) REGISTERED CHARITY NUMBER: 1064566 ort of the Trusleos and Unaudllod Flnanclal Slalements for the Year Ended 31 December 2024 lor Develo men lus Wright Vigar Limited Chartered Accounlants & Businéss Advisers 15 Newland Lincoln Lincolnshire LN1 1XG
Develo ment lus for the Year Ended 31 De¢ember 2024 Page Report of the Truslees 1 to 14 Independent Examinerfs Report 15 Statement of Financial Activities 16 Balan¢e She•t 17 Cash Flow Ststement 18 Notes to the Cash Flow Statement 19 Notos to the Financial Slatements 20 to 32
Develo mont us Re istered number: 03275199 ort of the Trustees for the Year Ended 31 December 2024 The trustees who are also éirectors of thè tharity for the purposes of the Companies Act 2006, present their report with th8 financial statements of the charity for the yaar ended 31 December 2024. The trustees have adopted Ihe provisions of Accounting and Reporfin9 by Charities.. Statement of Recommended PraGtiGe applicable lo charities preparing thBir accounts in accordancé with the Financial Reporting Standard5 applicable in the UK and Republic of Ireland {FRS 102) (effective 1 January 2019>. OBJECTIVES AND ACTIVITIES Objectivos and alms Th8 objects of the Charity as set out in its goveming document are-. The relief of povety induding assisting people to find emkloyment and to reduce debt The advancement of education In¢dIng pronK>ting and encouraging training with a view lo gaining employm8nt Other Gharitsble purposes beneficial to the community [rludIng the r8duction of crime and the enhancement of community safety. Publie benofll In deciding on the activities of the charity the trustees have had due regard of the Charity Commissions guidance on publiG benefit and have complied wth their duty in seclion 4 of the 2011 Charities Act. Prlnclple Risks & Uncertainti8s The charity Trust88s have given consideration to the mapr risks to whith the charity is exposed and satisfied thems8tv&s that systems or procedures are established in order to manage those risks. Activities, Achievements and Perforniance These are all summarised on pages 2- 12. Page 1
A Step In th• Alzht Dlrertlon A Step In The Right Direction Meet, Move, Mend (Repeat) Fv•• t1 c•a¢hknzto h•lpy• lan Enright, Development Worker, has continued our STEPS project which is funded through Shine and received £15,250 for the period of April 2024 to March 2025. cyclin9 STEPS is a Long term, I:1 mentoring/coaching support programme using a package of tools to help participants achieve change in their life, according to their own priorities. It takes people from pLaces of significant challenge and vulnerability to stability through flexible I:1 support using Acceptance & Commitment Training (ACT) & motivational interviewing techniques. This provides a point of focus and encourages them to take responsibility for their personal self-development/mental wellbeing. The end goaL is to Identify their strengths, be more resilient and improve their skiLLs to stay well. During 2024 lan had over 350 contact with people taking part on the project. People said they appreciated not being tied to a set nurnber of sessions which gave them time to establish rapport allowing them to worktowards achieving the priorities at their own pace. As well as working alongside individuals, lan has also been able to organise groups activities such as the group cycle rides, a Christma5 meal and an activity day at Hill Holt Wood. Year 2 Target Achieved Number of referrals 40 47 PeopLe with improved personal wellbeing 40 40 People with increased confidence and self- motivation 30 30 People feeling less isolated and more socially connected 34 34 People managing their mental health better 24 24 NH5 Lincolnshire - Shine cycling
Better Together Better Together is a collaborative project working in partnership with Abbey Access Training and Green Synergy funded by the Lottery. For the final year of the project, developmenplus received Lottery funding of £40,729 and additional funding of £24,908 from the UK Shared Prosperity Fund, totalLing £62,637. The developmentplus, element of the project is led by Clare Bryan, Lead Development Worker and Elliot Yeates, Development Worker. They offer l.'I mentoring support to participants to improve their weLlbeing, increase confidence and self esteem and feel more able to cope with day to day problems. In addition, to the rnentoring they also deLiver a range of activity groups incLuding cooking, art and swimming. As the project wa5 due to end in December 2024, the partner agencies worked together to submit a bid to the Lottery for further funding. At the end of October we were informed that the Lottery would continue to fund the project for a further two years, totaLling £172,000 across the partnership. develq)mentplus- Group activity details outcomes 4 cooking classes and 31 people attended. small groups offering people the chance to learn to cook from scratch. Cooking Group We also delivered 2 air fryer courses attended by 9 people. offers a safe supportive space to take part in art5 and craft activities. 42 people attended art club sessions in 2024 over 33 sessions and 421 hrs of attendance. Art Group In partnership with a Section 75 social worker, we have been taking people to a weekly swim at Yarborough pool on Thursdays. Swimming Group 40 sessions run 25 people attended with a regular group of 8 COMMUNITY FUND
Bridging the Gap Bridging the Gap is our reducing reoffending project supporting individuals who have been involved in the criminaljustice system at some point during the Last twoyears who would Like to move forward with their Lives. The project has been running for 5 years and funding received in August 2021 was due to end in July 2024. Following a significant amount of work by Lynsey and the team the project received £689,000 from The Lottery to expand the project over the next three years. In August 2024, Kate Edgar, Project Manager, and Graeme Willis, Development Worker, were joined by two new deveLopment workers, Emma Kilner and MoLlie Mitchell. This has allowed the team to increase the number of people that they support and they now work across the whole of LincoLnshire. In addition to the work that they do within HMP LincoLn, they are in discussions with HMP North Sea Camp to also begin working there. The people the team support often experience a multitude of complex issues including poor physicaL/mental health. unemployment and addictions requiring mentoring and advocacy. Over the last two years Bridging the Gap now provides group activities including Tai Chi and cooking, offering participants the opportunity to learn new skills. The team were aware of an increase in the number of people referred who had been convicted of a sexual offence, requiring the team to have an understanding of licence and orders that the participants were released from prison with. To increase their knowLedge in this area the team undertook specific training. They have also begun working with Stopso UK, a charity who specialise in treatment for perpetrators and survivors of sexuaL offending. During 2024 the team worked with 67 people; supporting individuals to set personalised; achievable goals empowering them to make lasting changes for themselves, their families and the wider community. This is an increase on the 48 participants during 2023. COMMUNITY FUND
Project Compass Project Com pass is based on the High Street here in Lincoln supporting those sLeeping rough in the City who do not have access to housing services. Becky Frost, Project Manager, is supported by a team of development workers, Caylie Jago, Sue Oliver, Elizabeth Liberty, Andy Penny and Vicky Henderson. They have continued to provide food, hot drinks, washing faciLities, clothing and a safe space to rest and keep warm. In addition, they support peopLe to access housing, addiction seniices and physical and mental healthcare. They aLs0 provide a meeting point for other professionals such as probation, and a base for Holistic Health for the Homeless (HHHI who provide medical treatment. Above all, the team take the time to listen, making sure each person feels heard, understood, and valued. 2024 Funding In addition to the funding detailed here Project Compass also received £16,107 in donations through the year. The Mercer's £30,967 Foundation A number of people from the local community raised money through activities such as a sponsored marathon, as weLI as the diverted giving scheme. Tudor Trust £31,000 People have also kindly donated items such as coats and shoes to help the project provide much needed cLothing to the people they work with. Community Organisation Cost of Living Grant £56,234 NHS Lincoln £92,046 2024 Total Visits NewAttendees Returners SleepingBa Toiletries Clothing Food Parcels Takeaway bags Total Integrated Care Board 2,080 150 524 143 2024 was a challengingtime for homeles5 individuals In Llncoln with an average of 50- 60 people sleeping rough during the year with many being supported by Project Compass. 511 2,080 1,535 Overall, these figures show the high level of assistance provided by the team. THE NIERCERS. Tudortrust NHS YHINAIWi LtsfFKY Lincolnshire Inlegr Cart Board
Cooking on a Budget In November 2023 The Lottery made a further award of £13,232 to continue this project. Along with partner agencies, Abbey Access and Green Synergy, a programme of cookery courses was developed for participants on the Better Together and Bridging the Gap projects. Participants were provided with the opportunity to learn how to prepare healthy, nutritious meals on a budget. Laura Harris, Development Worker, managed the referral and booking process for developmentplus. Despite everyone's best efforts attendance at the cLasses was sporadic but over the course of the two year project 32 peopLe attended at Least one session. The final class was held in November 2024. Ilant lo learn holi lo nuke I¥t3 and alTordable ehefAntyWUke8 Thursdais Ilarn. 3p ror 4 Heek5 Cla8seswill ttheplaee in the klt£ben at Irinterested coDtactLwr*&t COMMUNITY FUND
Lincoln Warm Home Scheme in December 2023 we received year two of the grant from the National Grid Community Matters of £9,848. In addition, we received £2,327 from the Winter Pressure5 Fund through our partner agency, Community Connectors. This meant that with the cost-of-living crisis continuing to impact everyone in Lincoln, we were able to help those struggling to keep their homes warm for another winter. Laura put together energy saving packs containing an energy monitor pLug, LED light bulbs, a timer plug and a soLar charging bank. There was also the choice to add a cookbook with recipes for an air fryer, slow cooker, microwave or tinned food, which are alL cost effective and efficient ways to cook. Outcome Laura put together 50 of these packs and contacted the organisations she had previously connected with. Within three months all of the packs had been distributed, highlighting the need for support during these difficult financial times. nationalgrid lOcal1vin$2
Lloyds Bank Foundation England and Wales In March 2022, developmentplus was awarded a two year grant totalling £50,000 by Lloyds Bank Foundation EngLand and Wales to support deveLopment of the organisation's structure enabling further growth. Alongside the funding, the Foundation was able to provide taiLored development support from professional consuLtants. The support from LLoyds Bank Foundation England and Wales has enabLed us to deveLop organisational outcomes by using a Theory of Change approach to explore the impact achieved by each of the organisation's key services. Establishing outcomes for developmentpLus alongside our projects, ensures that we can confidently share the impact we have on everyone that comes through the charity, rather than just specific programmes. Over the last year, with the support from Lloyds Bank Foundation England and Wales, we have worked towards the introduction of Lamplight, a new organisation-wide client management system, which will not only collect specific project data but also our organisational outcomes as outlined above. Lynsey has also received support in applying for core funding resulting in successfuL funding from Garfield Weston with the option to apply again in 2025. This support has now come to an end but has left deveLopmentplus in a better place going forward. "building a future where every person thrives and no one just survives" LLOYDS BANK FOUNDATION Englayd
Lumina Stuart CouLing, SociaL Enterprise Development Manger has been managing our social enterprise, Lumina. since it began in 2023 with the aim of building a business to fund the work that deveLopmentpLus does. The Lottery provided an initial fund of £20,000 to alLow time to undertake research and begin developing a network. They have since provided a further three years funding totalling £69,000 to continue buiLding the busines5. During the first half of the year we delivered some online and face to face wellbeing session5 for workplaces. In Spring, stuart hosted a work place retreat for Project Compass, wh ich received very positive feedback. We decided to plan a retreat day in the same space near Ruskington using the same format but for the general pubLic and called it ZENfest. Activities included mindfulness, foraging, drumming and a sound bath spread throughout the day. Attendees were able to enjoy a healthy Lunch provided by the venue. In addition, there were wellbeing market staLls open to the public. The main retreat sold out but the stalls were fairly quiet due to the poor weather. We then planned and hosted a Feel Good Festive Market at Sleaford Golf Club, we had 19 stalls offering a wide variety of holistic therapies, gifts and crafts. Both the market and ZENfest were successful, so these will be expanded on for 2025. During 2024, Lumina generated a modest income of £2,665. However, foLlowing the developments undertaken during the year, a higher income is anticipated in 2025. Lumina COMMUNITY FUND
Neurotopia Iln 2024, our project Neurotopia continued to receive funding from the Evan Cornish Foundation with a grant of £5,977. In April 2024, an additionaL £2,477 was awarded through the UKSPF Community Grant to extend supportforafurther six months The project had been led by Alexandra Chambers, Development Worker, who left developmentplus i n October 2024. Prior to leaving Alexandra continued her work providing I:1 hoListic coaching, signposting, and support specifically for adult neurodivergent, tailored to suit their needs. In addition, support was provided to parents of neurodivergent children with advice, signposting and help with referrals. OUTCOME During the year 31 people accessed Neurotopla project. NEUROTOPIA LJ:COLN Li ncolnshTI-c )A'
Poverty Truth Commission The Poverty Truth Commission in Lincoln began in September 2022 funded by a grant of £49,000 over two years from Localmotion Lincoln. The purpose of the project is to provide an opportunity for civic commissioner5 to work together with community commissioners, to identify areas where systemic change, such as accessibility, could benefit peopLe living in our area. Poverty Truth Commission -calMotion Alexandra and lan, have been supporting community cornmission to take part in the Poverty Truth Commission. Since Alexandra left developmentplus, the project has been Led solely by lan. Throughout the year several events have taken place to facilitate community commissioners to tell their stories. The group are currently planning a Lincoln Poverty Assembly for 2025. In addition, the group has heard about civic commissioners, roles and skills so that the commission can move forward into plotting and strategizing the changes that can be made. lan along with some comrnissioners, have attended several events in other areas to build connections with the other commissions. In September 2024, developmentplus received a further £25,300 for lan to continue taking part in the project until August 2027. Localmotion
Rabbits, Warren During 2024, Laura Harris, DeveLopment Worker, began Rabbits, Warren, a green p roject that takes place on her allotment in Boultham Park. The project supports people by providing time outdoors, which has proven benefits for mental health, while also fostering friendships and expanding knowledge of the environment. In January, the UK Shared Prosperity Fund and the Turning Point National Innovation Fund each provided £2,500 to begin the project. This enabled the group to undertake several activities, such as growing trees, f Lowers, fruit and vegetables. They have also completed an ecology survey of the plot. During 2025, it is hoped to purchase a shed large enough to facilitate creative activities. A total of 20 people have visited the plot at various points throughoutthe year; however, attendance tends to drop during poor weather and the winter months. OLI:COLN
Develo en lus islered number 03275199 Re rt of the Trustees for the Yèar Endèd 31 December 2024 FINANCIAL REVIEW Financial positlon At the year end the charity held unStricted reserves of £18.050 (2023. £44.6671 and restricted reseN&s of £220.068 (2023- £189,415). Total income received by the charity has increased thi5 year to £617,217 (2023: £535,018) and total expenditure has increased lo £613,181 (2023: £542,235}. The income includes monies re1Ved as lead partner of projects alongside other charities. Reserves policy Developmentplus Is a project based Gharity where funding Is generally gained on a project by project basis. In order to ensure thal the impact of successful projects 15 maintsined and momentum continued, there is a need to carry a level of liquid reserves. The trustees also reGognise the importance of the effective Coryordinalion of the projects and that therè are other overall running costs of the charity which need to be included in reserves. Where possible the charity looks to cover a proportion of thes8 via their project funding bul the is a risk that these may not always be met. The importance of cash flow and liquidity led to th8 slratsgic decision to sell the property held by the charity in 2017. This enabled the charity to realise cash4eserves from the fixed asset that did not meet the requirements of the charity. This decision incrèased the cash held by Ihe charity which assisled in the delivery of projects in accordance with the objectives and also covered some of the overheads of the charity. From this slrategic decision, the Iruslees assessed the level of risk thal the charity faces, notably the uncertainty of income beyond projects and to cover the operatin9 costs of the charity. They concluded, based on these risk5, that an appropriatè lev81 of raserves to hold would be 6 months of running costs. At the end of this period, the unrestricted reserves held were £18.050 lch is b81ow the desired18vel. In order lo ensure the level of reserves is maintained. the project applications will include a proportion of these cosls where possible and the trustees are investigaling specific funding pots to cover these operations. The year end reslricted reserves include amounts relating to mulliple year grants due to the recognition criteria of projects in line with Ihe Statement of Recommended Practice (SORP). The SORP requires Ihe charity to reGognise income when il is probable, quantifiable and there is enlillement to the funds which has m&ant that unconditional ftjndlng for multipl8 years has been recognised up front in ffijll. These funds will be expended in future years over the lrfe of the project. FUTURE PLANS Following a successful year. Developmentplus is committed to continuing its work across all active projects into 2025. With £172,670 in new fijnding secured for the 'Better Togethe project, we will maintain and grow our programme of activity groups to support participants. The 'Bridging the Gap. project is set to expand over the next three years. thanks to a £689,044 grantfrom the Lottery, enabling us to reach more individuals and increase engagement year on y8ar. 'Project Compass, will continue lo provide vitsl support lo those sleeping rough, building on the generous donations, and funding received in 2024. We also anticipate increased income from our social antarprise. 'Lumina'. and plan lo build on the success of our 2024 events, such as those held at Sleaford Golf Club. The 'Povety Truth Commission, team is preparing to host a Lincoln Povety A55embly in 2025, following a year of activa engagement with commissioners. Our green initiative, 'Rabbits' Warren,, will expand through the purchase of a n8W shed, allowing for rnore outdoor aGtivilies and greater paitycipanl involvemenl. Developmentplus rècognises Ihat UnstrICted reseNès arè currently below the desired level due to unavoidable circumstances during the yéar. In response. we will be actively exploring new avenues to dwersify our income throughout 2025, with Lumina playing a key role in thesa èfforts. Our aim is to strengthen financial resilience and bring grealer stability lo Ihe organisalion. STRUCTURE, GOVERNANCE AND MANAGEMENT Governlng document The charity is established as a company. limited by guarantee. as defined by the Compani8s Act 2006. Rècrultmenl and appolntment of new trustees Trnslees are appointed in accordance wilh the Articles of AsSlation of the charity. Organisational structure The charity is organised so that the trustees meet regularly to manage affairs. usuaNy on a bi-monthty basi5. For day to day operations th8 Chiaf Executive Officer line manages and supeNises the slaff. The work of the Chief Executive Officer is, in tum. overseen by the Irusteas. Page 13
Develo men lus Re istered number: 03275199 ort of the Trustees for the Year EThd 31 December 2024 Induction and tralnlng of new trustees All Trustees are made aware of their respon5ibililies and the affairs of the Charity. Minutes of meetings are circulated to all Trustees. Al are kept aware of Charity Corrmission updates. Key managemenl remuneration Total remuneration paid lo key management during the y8ar amounted to £51,383 {2023: £43,575}. The remuneration is determined by benchmarking across the sector and taking into consideration any specialist skills. REFERENCE AND ADMINISTRATIVE DETAILS Regl$ter8d Company number 03275199 (England and Wales) Registered Charity number 1064566 Registered office Queens Park Community Hub South Park Lincoln LN5 8EW Trustees S Gillott N Jackson R C MGConville (resigned 18.9.24) C Baxter {re5igned 18.9.24) N D Rawlins (resigned 15.5.24) B D Austen R A Scott (appointed 15.5.241 C J M Watt {appoinled 15.5.24) J M BlaGkwell lappoinled 24.7.24) N J Gilbert (appointed 24.724) REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Wright Vigar Limited Chartered Accountants & Business Advisers 15 Newland Lincoln LinGolnshire LN1 1XG Bankers Naest Ic 225 High Street Lincoln LN2 1AZ COIF Senator House 85 Queen Victoria Street London EC4V 4ET Key Management Personnel Lynsey Collinson - Chief Executive Officer Approved by order of the board of trustees on 16 July 2025 and signed on its behalf by: uslen - Tru Page 14
Inde ndent Examinees Re Develo ort to the Trustees of Independent examlnerfs report to the trustees of Developmentplus ('Ihe Company'} I report to the charity tnjstees on my examination of the accounts of thè Ccrfnpany for the year ended 31 December 2024. Responsibilities and basis of report As the charity'5 tTUSt8es of the Company (and also its directors (C the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl 2006 {Ihe 2006 ACV). Having satisfied myself thal the accounts of the Company are not requir8d to b8 audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charitys accounts as carried out under Section 145 of tre Charities Act 2011 {Yhe 2011 Acf). In carying out my examination I have followed the Dlractlons glvén by the Charity Commission under Section 145(5) {b) of the 2011 Act. Independent examinerfs statemont Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. I can confirm that l am qualified to undertake the examination because l am a member of the Assooation of Chartered Certified Accountanls. whlch Is on8 of th8 listèd bodies. I have Gompleled rny examination. I confirm thal no matters have come trj my att8ntion in connection wth the examination giving me cause to believe= accounting records were not kept in respecl of the Company as required by Section 386 of the 2006 Act; or the accounts do not accord with those records,. or the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other Ihan any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination: or the accounts have not been prepared in accordan with the melhods and principles of the Statement of R@commend8d Practic8 for accounting and reporting by charities {applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)). I have no concems and have com8 across no other matters in connection vath the examinalion to which attention should be drawn in this r8POrt in order to enabl8 a proper understanding of the aCcants to be reached. Paul Colcomb FCCA Vvright Wigar Limited Chart8red Accountants & Business Advisers 15 Newland Lincoln Lincolnshire LN1 1XG Date.. 17 July 2025 Page 15
Develo ment lus ststemenl of Financlal Activities lor th• Year Ended 31 December 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Notès INCOME AND ENDOWMENTS FROM Donations and legacies 5.298 19,135 24.433 17.191 Charilable activilies Health and wellbeing Devèloping communilies Restructuring 29,999 425,550 132,850 455,549 132,850 390,031 98,860 25.000 Investment income 4.385 4,385 3,936 Total 39.682 577,535 617.217 535,018 EXPENDITURE ON Raising funds 161.839 161,839 124.758 Charitable activities Health and wellbeing Developing communities 5.468 337,864 108,010 343,332 108,010 274,777 142,700 Total 167.307 445,874 613,181 542.235 NET INCOMEI(EXPENDITURE) Transfers between funds (127.625) 701,008 131,661 101,008) 4,036 17.217) 19 Net movement in funds {26,617) 30,653 4,036 {7.217) RECONCILIATION OF FUNDS Total funds brought forward 44.667 189,415 234,082 241.299 TOTAL FUNDS CARRIED FORWARD 18.050 220.068 238,118 234.082 The notas fom part of thase financial statements Page 16
iItOTed number. 03275199 310é mb•r 2024 Total funds 21123 Tolal lund8 UMe5tr1ct Regtrlcted fur¥ N¢)t•s FIXED ASSETS Tanglbb assets 14 2.313 11,079 13,392 10,640 cuRREr ASSErs Debtors Cash at bank and in hand 15 936.331 209.149 940,726 233,010 280,103 228,636 23.861 28256 1,146.480 1.173.736 508,739 CREDITORS Amounts faltng due wilhln (tt year 16 (12.519) (417.4571 (429,976) (285,297) 743.760 NET CURREvf ASSErs 728.023 TOTAL ASSEf5 LESS CURREpif LIABIUTIES 18.OYJ 739.1L12 757,152 CREDITORS Amourts falllng due aftér rnorethan ono yoar 17 (519.034) (519,1)341 NEf ASSETSI{LIABILrriES) 18.050 220 068 238,118 234,082 FUNDS Urkfé9trletèd fvnds RgStrKted funds 19 18.01 220.068 44.667 189.415 TOTAL FUNDS 238.118 234,082 The charitabk sompany Is enlltled lo exenytK)n from audit under Serjion 477 of the Companies Act 20[ for the year ended 31 December 2024. The member3 ve fiot TÉquired the company lo oblain arb audTt of 115 finane4al statements lor thg year ended 31 December 2024 In accordance wilh SectKJn 476 ttl Ihe Companles Act 2006. The fAtslees acknowledg8 their r8sponsibltieS for (a) ensuring th8t the charttable COMpY kegpg a¢cWnti rOrdS that L7)mply with SectpJn5 386 and 387 of t Companies Ad 2LKJ6 and prep8rfn9 flnandal sts18mgn15 whlth ve a Irue and fair view of stale of affairs of tho charitable company a at the end of each finaniial year and of tls surplus or d8ficrt for &ath finartdal year in accoNlance with Ihe requirements of Secti5 394 and 395 and whlch Oth8Thse o)mply Ihe raqulremenis of the Companie5 Act 2006 relaling to financial slatsments. 80 lar as applicaL lo the charttable cAJmpany Ibl The89 financt81 stalemertis have been prepared in acc(rdance wth thg pro5n3 appllcablo to d)arriable companies subleGt to the smal companies regln. The flnAndal statements Vre apFwoved by Ihe 1302rd ol Trusiees aml aurIsed Issue on 16 July 2025 and were slgned on its hall by". The Mle5 lorn part of Ihes0 finanaal slal¢ments Page 17
Dgvo ash Flow Statomont Ygar End•d 3 ecèmbar 2024 2024 2023 Notes Cash flows frorn op8rating a¢ttvities Cash ggneFaled frDm operations Interest 67.971 375 Net cash provided by operaling adlvities 30.417 Cash flows from investing a¢llYltles Purchase of tangible red assets .035 3.663 Net cash used in investing actN¢iti&s Changè In cash and cash equivalents in tho TOPOrtlng period Cash and cash èqulvalents at the beglnnlng of the reporting porlod 23.382 83.933 209.346 145.413 Cash and cash equlvalents at the èrtd af the reporting period 232.728 209.346 The note5 fonn part tIse finanual slatemènts P8ge 18
Develo ment lus Notes to the Cash Flow Statement for the Year Ended 31 December 2024 RECONCILIATION OF NET INCOMEI{EXPENDrruRE) TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net incomel{expenditure) for Ihe reporting period (as per the Statement of Financial Activities) Adjustments for: Depreciation charge5 Loss on disposal of fixed assets Interest paid Ilncreaseydecr8asè in d8blors Incraasel(d8crease) in creditors 4,036 {7,217) 3,106 1.177 360 {660,625> 682,723 3,434 375 423,975 352,596) Nel cash provided by operations 30,777 67.971 ANALYSIS OF CASH AND CASH EQUNALENTS 2024 2023 Cash in hand Notice deposit5 (les5 Ihan 3 months) Overdrafts included in bank loans and overdraft5 falling due within one year 361 232.648 361 228.275 19,290) Tolal cash and cash equivalents 232.728 209,346 ANALYSIS OF CHANGES IN NET FUNDS At 1.1.24 Cash flow At 31.12.24 Nat cash Cash al bank and in hand Bank overdrafts 228.636 19,2901 4,373 19,009 233,009 281 209,346 23.382 232,728 Total 209,346 23,382 232,728 The notes form part of these financial slalements Page 19
Devel menl lus Noles to the Financial Statements for the Year Ended 31 December 2024 STATUTORY INFORMATION Developmentplus is a Charitable company. limited by guarantee. registered in England and Wales. The charitable companys registered number and registered office address can be found on the Report of the Trustees. The presentational currency of the chaTitabl& company is Sterfing. ACCOUNTING POLICIES Basls of preparlng the financlal ststements The financial statements of the charitable company. which is 8 public benefil errtTty under FRS 102. have been prepared in accordance w¥ih the Charities SORP (FRS 102) 'AcccKJnting and Reporting by Charities.. Statement of R8commended Practice applicable to chartiies preparing their accounts in accordanca with tha Financial Reporting Standard applicable in the UK and R8public of Ir8land (FRS 1021 {effective 1 January 201g)'. Financial Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. Income All income is recognised in the Ststemenl of Financial Activities once the charity has enlillement to tha funds. it is probable that the income will be received aNJ the amount can be measured reliably. Expendlture Liabilities are reGognised as expendilure as soon as Ihere is a legal or conslructtve obligation cornmilting the charity lo that expenditure, it is probable Ihal a transfer of economic benefit5 will be required in settlement and the amount of the obligation can be measured reliably. Expendiluie is accounted for on an accruals basis and ha5 been classified under headings that aggregate all cost related lo the category. Where costs cannot b8 directly attributed lo parb"cular headings they have been allocated to activities on a basis consistent with the use of resources. Charltable a¢tlvltles These costs are inCued by the charity in the delivery of its aclivilies an<J servTrce5 for beneficiaries. It includes both costs that can be allocated direct lo such activities and those costs of an indirect nature necessary to support them. Allocation and apportionment ol costs Direct costs are allocated to Ihe relevant activities of the charity. Support cosls are apportioned between activities of the charity based on the percenfage of direct payroll costs attributable lo each activity- Tangible fixed assets 08precialion is provided at the following annual rates in order lo write off each asset over its eslimated useful life. Fixtures and fith'ng5 Computer equipment 25% on reducing balance 25% on reducing balan The trustees review the assets of the charity on an annual basis and adjust for any impairment. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordan with the charitablé objectives al the discretion of the trustees. Rastricted funds can only be used for particular restricted purposes within the obj'ects of the charity. Restrtctions arise when specified by the donor or when funds are raised for particular restricted pUOses. Further explanation of the nature and purpose of each fund is included in the noles lo the financial statements. Hlre purchasé and lèaslng commltmonls Rentals paid under op8raling leases are charged to the Statement of Financial Activities on a straight line basis over the period ofthe lease. Page 20 contsnued...
Develo ment lus Notes lo the Financial Statements - continued for the Year Ended 31 December 2024 ACCOUNTING POLICIES • contlnuod Penslon costs and other post.retirernent beneffts The charitable company operates a defined contributi¢Jn pension scheme. Contributions payable to the charitable companls pension scheme are charged to the Statement of Finanoal Aclivities in the period to which they relate. Govemment grants Govemment grant income is recognised in the Statwnent of Financial Activities on a systematic basis over the p&rlods in whi¢h the entity recognises the related costs for which the grant is intended to compensate. DONATIONS AND LEGACIES 2024 Total funds 2023 Total funds Unrestrlcled funds Restricted funds Donations 5,298 19,135 24,433 17,191 INVESTMENT INCOME 2024 T¢tal funds 2023 Total funds Unrestr1ed funds Restricled funds Bank interest 4,385 4,385 3,936 INCOP4lE FROM CHARITABLE ACTIVITIES 2024 2023 Actlvlty Health and wellbeing Developing communities Restructuring Grants Grants Grants 455,549 132,850 390,031 98,860 25.000 588,399 513891 Income from charitable activilies 15 Split between restricted grants vthich are only avaiLable lor their specific purpose1558.4001 and unfestricted (£29.999). Granls recelved. included in the above. are as follows: 2024 2023 City of Lincoln council Reaching Communities - Big Lottery Big Lottery Fund National Lottery Community Fund Lincolnshire Co-op Communty Granl Lincolnshire County Council NHS Lincolnshire Integrated Care Board Abbey Access Lincolnshire Pathership NHS Foundalion Tntst Lknyds Grant Evan Comish Key Fund Investmenl Granl 22.095 19,875 150,648 157.412 12,648 20,908 99,046 22,826 169,139 96,562 17,484 31,032 62,727 1,900 79,444 25,000 5,977 75.767 588,399 513,891 Page 21 continued...
Develo rnen lus Notes to the Financial Statemènts - continued for the Year Ended 31 December 2024 RAISING FUNDS Ralslng donations and legacies 2024 Total funds 2023 Total funds Unreslricted funds Restricted funds Support costs 161.839 161,839 124,758 CHARITABLE ACTIVITIES COSTS Direct Costs15ee note 8) Support ¢osts {see note 91 Totals Health and wellbeing Developing commur)ities 276.160 105,253 67.172 2,757 343,332 108,010 381.413 69,929 451.342 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff costs Telephone Project activities Worker training 309,691 4,837 64.306 2.579 251,802 4.411 81.347 125 381.413 337,685 SUPPORT COSTS Govornance costs Management Totals Raising donaftons and legacies Health and wellbeing Developing communities 157.851 66.932 2.757 3,988 240 161,839 67,172 2,757 227.540 4,228 231.768 10. NET INCOMEI(EXPENDITURE} Nel incomellexpenditure) is stated after chargingl(crediting): 2024 2023 Depreciation - owned assets Other operating leases Deficit on disposal of fixed assets 3,106 23,654 1,177 3,436 15,260 Page 22 continued...
Develo ent lus Notes lo the Financial Stat8m8nts - cont[nd for the Yéar Ended 31 December 2024 11. INDEPENDENT EXAMINER'S REMUNERATION 2024 2023 Independenl examinatic fees 4.228 3.967 12. TRUSTEES, REMUNERATION AND BENEFrrs There were no trustees. r8mun6ralion paid during the year eed 31 December 2024. Dun'ng Ihe year ended 31 December 2023 a trustee r1ved a salary of £39,900 for Iheir role as Chief Ex8cutlv8 Officer before their resignalion in November 2023. This was an administrative errcrf and the individual should not have been added as a trustee. No other trustees received remuneration in that year. Trustees. expenses There were no trustees, expenses paid for the year ended 31 December2024 nor for the year ended 31 December 2023. 13. STAFF COSTS 2024 2023 Wages and salaries Social security costs Other pension costs 379.163 26.329 321,754 19,954 11,069 417,970 352,777 The average monthly number of empltyees during the year was as follows: 2024 17 2023 Oirect charitable workeT5 No employees received emoluments in excess of £60.000. 14. TANGIBLE FIXED ASSETS Fixtures and fittings Computer èquipment Totals COST Al 1 January 2024 Addition5 Disposals 41,795 1,192 10,557) 14,293 5.843 56,088 7,035 11,167) At 31 December 2024 32.430 19,526 51.956 DEPRECIATION At l January 2024 Charge for year Eliminated on disposal 39,928 388 5,520 2,718 45,448 3,106 9,990) At 31 December 2024 30,583 7,981 38,564 NET BOOK VALUE At 31 December 2024 1,847 11,545 13,392 At 31 December 2023 1,867 10.640 Page 23 continued...
Develo ent lus Notes to the Financial Statements - continuad for the Year Ended 31 De¢ember 2024 15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Trade debtors Prepayments and accrued income 2.405 938.321 637 279.466 940,726 280,103 16. CREDITORS: AMOUNTS FALLING DUE WH1N ONE YEAR 2024 2023 Bank loans and overdrafts (see note 18) Trade creditors Social s8¢urity and olhertaxes Accruals and deferred income 281 8,967 130) 420.758 19.290 1,363 264,644 429.976 285,297 During the period, granl amounts totalling of £935.598 (2023- £264,644) were induded in deferred income. This was deferred on the basis that the amounts are specified by the granl funder to be Spent in Specific periods. 17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2024 2023 Accruals and deferred income 519,034 During the p8riod. grant arnounts lotalling of £519,034 {2023= £Nill were included in deferred income due after rnore than one year. Thi8 was deferred on Ihe basis that the afflounts are specified by the grant funder to be spent in 5pectfic pamds. 18. LOANS An analysis of the maturity of loan5 is given below= 2024 2023 Amoun15 falling due w5thin one year on demand: Bank overdrafts 281 19.290 Page 24 continued...
Develo ment lus Notes to the Financial Statements - continued for th8 Yèar Ended 31 December 2024 19. MOVEMENT IN FUNDS Net movement in funds Transfers between funds At 31.12.24 At 1.1.24 Unrestrl¢tod funds General fijnd Benevolent fund Lincoln Lottery LUMINA 41.832 2.798 37 (127,835) (983) 267 926 101.008 15.005 1.815 304 926 44.667 (127,625) 101,008 18,050 Restrfcted funds Reaching Communities- Big Lottsry Neighbourhood Working Project Project Compass - Homelessness Advocacy Proje¢t CCG Winter Pressure fund Lincolnshire Emergency Assistsnce Grant Lincoln Lottery Art Club National Lottery Community Fund - BTG Cycling UK Mens Group Managed Care Nelwork National Grid Community Matters Fund Povety Truth Commission 8TG Social Entsrprise Project Evans Cornish Grass Roots MHWCIF- Steps National Lottery CotMiunity OrganiSanS Cost of Living Fund Awards for AIIIMinds in Motion Innovation Fund- Rabbits Warren UKSPF- Rabbit Warren UKSPF Neurotopia National Lottery Community Fund - Succession Planning 13.060 6.254 21.645 {25.864) 16.2S4) 8.841 23.214 71.853 54 24,657 8.089 (12,8281 (12.0001 {541 35.043 67.942 363 65,993 363 55,566 722 36.834 722 {47,261> 11.094 10.262 8.124 5.297 7.879 (8.148) (1.6581 (3.297) (4.6351 (3.783) 1,771 {5,382} 1703) 1662) 3,631 4.717 3.222 4.124 7.727 {5.231) 10,785 19.875 2,410 152 {7881 (6,190) {636) 19.875 2,410 152 788 10,000 10,000 189.416 131,660 (101,0081 220,068 TOTAL FUNDS 234,083 4,035 238,118 Page 25 Continued...
Develo ment lus Notes to Ihe Financial Statements - continued for the Year Ended 31 Decernber 2024 19. MOVEMENT IN FUNDS- contlnued Net movement in nds. induded in the above are as follows: Incoming resources Resources expended Movement in funds Unrestricted funds General fund Benevolent fund Lincoln Lottery LUMINA 37.560 438 267 1,415 (165.395) 11,4211 (127,8351 19831 267 926 39,683 (167,3061 1127.625) Restricted funds Reaching Communtties- Big Lottery Project Compass - Homelessness Advocacy Project CCG Winter pressu fund Lincoln Lottery Art Club National Loitery Community Fund - BTG National Grid Community Matters Fund Poverty Truth Commission TG Social Enterprise Project Evans Comish Grass Roots MHWCIF- Steps National Lottery Community Organisations Cost of Living Fund Awards for AiIIMinds in Motion Innovation Fund - Rabbits Warren UKSPF- Rabbit Warren UKSPF Neurolopia 111.989 {90,345) 21,645 82,162 99.046 994 150,649 2,327 20,953 24.094 1.001 17.118 {57,5051 {90,9571 {6311 (84.656) 110,475) 122,611 } 127,3911 (5,6361 120,9011 24,657 8.089 363 65.993 {8,148) {1,658) (3,297) (4,635) (3,783> 39.850 19.875 2,500 2,499 2.477 (29.065} 10,785 19,875 2,410 152 788} 1901 (2.3471 577.534 445.875) 131.660 TOTAL FUNDS 617.217 613,1811 4,035 Page 26 continued..
Develo men lus Notes to the Financial Statements - contlnuod for the Year Ended 31 December 2024 19. MOVEMENT IN FUNDS- continued Comparatives for movement in funds Net ovement in funds Transfers between funds Al 31.12.23 At 1.123 Unrestrl¢lod funds General fund Benevolenl fijnd Lloyds Bank Foundation for England & Wales Lincoln Lottery 38.450 2,894 (108,7851 556 112.167 (652) 41.832 2,798 25,lJ]O 37 (25.000) 37 41.344 (83.192) 86,515 44,667 Restrlctod funds Reaching Communities - Big Lottery Neighbourhood Working Project ealth & Wellbeing Compact Course Ninja Fit Project Compass - Homelessness Advocacy Projecl CCG Winter Pressure fund Lincolnshire Emergency Assistance Grant CAD WAVE funding Community Suicide Prevention Innovabon Fund CRF STEPS Lincoln Lottery Art Club Men's Peer Support Project Feel Good Project National Lottery Community Fund - BTG Cycling UK LNTN Awards for All Mens Group Managed Care NeIOrk National Grid Community Matter5 Fund Povety Truth Commission Everfund DP Fundraiser B TG Social Enterprise Project Evans Cornish Gras5 Roots MHWCIF- Steps National Lottery Community Organisations Cost of Living Fund 11.083 6,254 600 31 20.390 (18.413) 13,060 6,254 (600) 1311 28.404 87.840 125 5,338 8,143 13,987) (13,3331 (12,OlJOI {701 (1,225) 23,214 71.853 (4,113) 1.906 64 837 3,012 2,119 31.372 881 2,265 4,070 6.966 6.242 546 (1.911) {1.079) {1,4891 1,015 652 (3,012) (676) 123,2891 11.443> 28,751 (159) (649} 16.0651 5,646 7.159 36,834 722 {1.6161 1,994 11,5181 {3,1391 {5461 15021 1651 (1.556) 11,094 10,262 8.626 5,362 9.435 8,124 5,297 7.879 3,359 8,590) 199.955 75,975 86,5151 189.418 TOTAL FUNDS 241.299 7.217) 234,082 Page 27 continued...
Devèlo mènt lus Notes to the Financial Stalemenls - continued for the Year Ended 31 December 2024 19. MOVEMENT IN FUNDS - continued Comparative net nvement in funds. included in the atrN)ve are as follows: In¢omlng resour¢e$ Resources expended Movement in funds Unrestricted funds General fund Benevolent fund Lloyds Bank Foundation for England & Wales Lincoln Lottery 19.733 945 (128,518) (389} (108,7851 556 25.000 177 25.000 37 45,855 (129,0471 (83.192) Reslricted funds Reaching Communitses - Big Lottery Project Compass- Homelessness Advocacy Project CCG Winter Pressure fund Lincolnshire Emergency Assistance Grant CAD WAVE funding Community Suicide Prevention Innovation Fund CRF STEPS Lincoln Lottery Art Club Feel Gi)od Project National Lottery Community Fund- BTG Cycling UK LNTN Awards forAII Mens Group Managed Care Network National Grid Community Matters Fund Poverty Truth Commission BTG Social Enterprise Project Evans Cornish Grass Roots MHWCIF- Steps National Lottery Community Organisations Cost of Living Fund 135,691 {115,3011 20.390 80.954 63.076 (72.811) 167.063) 8,143 (3,987> (4.113) (4,113> 11,911) {2,980) (1,5191 (1,4431 172,5591 {1591 {649} {6,065} (9,0291 {23.8711 (9,0091 {6151 (13,3901 {1,9111 {1.079) {1,489) (1,443} 28,751 (159) (649) (6,065) 5.646 7.159 8.626 5.362 9,435 1,901 30 101,310 14.675 31.030 17.635 5,977 22,825 14,059 10,7001 3,359 489.163 413,1881 75,975 TOTAL FUNDS 535.018 542,2351 Unre$tried Funds Benevolent fund The trustees have allocatèd monias from general donations in order to bridge thè gap for ex-offenders in the community. Llo ds Bank Foundation for En land & Wales An unrestricted pot of money to support the charity alongside dedicated support to help with organisational growth. Lincoln Lotte The COLC lottery theme. all funds gerated Ihrough thi5 benefit Developmentplus and its participants. Lumina LUMINA is our new social enterprise wilh funds generatad goiThJ towards tha running of both Developmentplus and il's projects Page 28 continued...
Develo ment lus Notss to the Financial Slatements - continued tor the Year Ended 31 December 2024 19. MOVEMENT IN FUNDS- contlnued Restrlcted Funds Reachin Communities- Bi Lotte This fund was generated from a Big Lott8ry grant in or(ler to facilitate th8 Reaching Communtlies proj8Ct. Nei hbourhood Workin This fund was generated by Ihe City of Lincoln Council in ord8r to fund the Neighbourhood Working Proj8Ct. Health & Wellbein acl Course The fund arose from funding from the John Dawber Trust & Michael Cornish Fund to fvnd various Health and W811being initiatiV8S. Nin a Fit The fund was generated from incOff received to run the Ninja Fit. an exercise programme for vulnerable adults who are experiencing mental health problems. Pro ect Com ass - Homelessness Advoca This fund has been generated by the securing of fundiTh3 from Comic Relief. Lottery COVID Emergency Funding and MHLCG (Homelessness Link) to provide advocacy support for rough sleepers. CCG Winter Pressur8 Fund Supporting the Winter period of Project Compass. which works fac& to face wiLh those sleeping rough in Lincoln. The pro11 provides an advoGacy service, keeping people in touch with services and maintaining engagement. Lincolnshire Emer en Assistance Grant This grant programme is to ensure vulnerable people within Linco]nshire have access lo food and essential services during the Covid-19 pandemic. CAD Wave Fundin -ASte ht Direclion 1-1 mentoring and coaching programme. Communi Suicide Prevention Innovation Fund - The PITCH A weekly group which provid8s a safe. infom)al space for men lo connect and socialise. CRF Sle Developmentplus is one of eight charities workirrfJ IrJ3ether to deliver the CRF Project, a COVID recovery projecL This allowed us to expand our Step in Ihe Right Direction programme to other areas of the City, providing mentoring support to those wanting lo access work. volunleering, and education. Lincoln Lott8 Art Club An art group created within the Better Together Project received funds from Lincoln Lottery to support it5 futur8 suslainability. M8n's Peer Su ort Pro ect- Men'5 Grou Supporting men have eiiher been through or a just leaving the criminal justice syslem. WeeY digiially inspired group that focuses on the creation of music, animation, and art. Mental Health Promotion FundlFeel Good Pro Online Mindfulnéss Programme Off8rèd to adutts who liv8 in the Grantham and Sl8aford areas of Lincolnshir8 who are experiencing mental health conditions and want a safe space where they can feel relaxed enough lo build confidence using a holistic approach. Page 29 continued...
Develo ment lus Notes lo the Financial Statements - continued for the Year Ended 31 December 2024 19. MOVEMENT IN FUNDS- continued National Lotte Communi Fund - BTG Bridging the Gap is an intensive reducing re-offending mentoring progrdmme which aims to reduGe re-incarceration rales. A small grant that allowed us to purchase some of the practical items to wn alongside our CAD extension fvnding and the piloted cycling programma. Funds for training were also IlUded. FDG Mana ed Care Network Operating in both Sleaford and Granthaffl - a 10 week mindfulness progrdmme. LNTN Awards for All Funds to support an LNTN Neighbourhood Team Roadshow to support local boards following COVID. Mens Grou Mana ed care Network A group thal allows men, facing mental heatth challenges to unlock hidden craative talants including photography. music, animation. and p08ty. National Grid Communit Matters Fund To facilitate the distribution of 100 "pick and mix" warm packs to those individua15 Struggling lo keep their homes wami. Pove Truth Commission Supporting grassrool commissioners to tell their stories. and working alongside civic commissioners to use those stories lo inform system change in ihe fvture. BTG Social Ente rise Pro ect Funds secured under t)oth Lottery BTG funding streams allowed for the development work required to set up a Social Enterprise "LUMINA" _ Funds paid for a part-time SE Development Manager. Evans Comish Grass Rools Evan Cornish Fund - Inrtial startup costs to develop Neurolopia. a neurodivergent led support hub specifically designed with neurodiversity in mind. Primarily well look to support those with autism and ADHD or auDHD laulism & ADHD combined). but we will be open to supporting other neurodivergents Ipersonalily disordersl PTSD etc) rf they would like to benefit from this service. There is no requirement of a formal diagnosi5 to receive support, at Neurotopia we understand the difficulbes of waiting lists that can arise in seeking a diagnosis. MHWCIF- Ste MHWCIF - Stèps - STEPS is a long tenn, 1.1 mentoringlcoaching support programme using a package of tools to help participants self-assess here they are. in their life. 11 takes people from chaos to stability through flexible 1..1 support using ACcePtsn & Commitment Training (ACT) & nevly included Deep Democracy Training. This provides the beneficiary with a point of focus. eThJaging individuals effectively whilst encouraging them to lake responsibility for their personal self-developmenvmental wellbeing. The end goal is Identsfy their strengths, be more resilient and improve their skills to stay well. Meet, Move, Mend (Repeat} introduces our newest element to this programme which includes physical & practical opportunities to group cycle & socialise. National Lotte Communi anisations Cosl of Livin Fund This funding will allow DP lo increase staff over the winter period. We will increase the staff from 1 ftjll time and 4 part time to be 5 fv11 ts.me employees. Increased staffing through the winter months from November 23 to March 2024 will support the Inase in demand. The increased stsffing would allow mor8 time building relationships within the community and review the increased space effectively. The funding will also contribut& to additional staffing and delivery costs until March 24. Page 30 continued...
Develo Notes to the Financial Statements - continued for the Year Ended 31 December 2024 19. MOVEMENT IN FUNDS - continued Awards for Ml Inttially awarded to support Neurotopia. this was r8-imagin8d to work on the Minds in Motion Project with a delayed start of January 2025 - all amends made were with the pemissvjn of th& Lottery. Innovation Fund - Rabbits WaTren Rabbits Warren is a conNnunity allotrneni project thal supports people with p(yN mental health to access projects outdoors. The Innovation fund allowed for a small pilot project. UKSPF- Rabbitwarren Rabbits Warren is a community allotment project that supports people with poor mental health to acce55 proj8Ct5 outdoors. The Innovation fund allowed for a small pilot project. UKSPF Neuroto ia Initial startup costs to develop Neurotopia. a neur(Klivergent led support hub specifically designed with neurodiversity in mind. Primarily we'll look to suppcrt thos8 with autism and ADHD or auDHD (autism & ADHD combined}. but we will be open to supporting other neurodivergents (personality disordersl PTSD atc) if thay would like lo benefrt from this service. There is no requirement of a fomial diagnosis to receive support, at Neurotopia we Undetsnd Ihe difficulties of waibng lists that can arise in seeking a diagnosis. Transfers between funds Allocation of su ort cosls A transfer was made beeen unrestiicled to each restricled fund to allocale a portion of the general support costs of the charity- Nei hbourhood Worknn Pro ect £6,254 was transferred to Unstricted fvnds due to underspend on project. Pro ect Com ass - Homelessness Advocac Pro ect £2,472 was Iransferred from National Lottery Community Organisations Cost of Living Fund to cover additional wages costs. Lincolnshire Emer enc Assistancg Granl £54 was transferred to unrestricted funds due to underspend on project. MHWCIF-Ste £5.706 was transferred from general to restricled funds. UKSPF Ne to ia £788 was transfeed from general funds due lo overspend on project. National Lotte Cornmuni ani5atK)ns Cost of Livin Fund £2.472 was transferred to Project Compass- Homelessness Advocacy Project to cover additional wages costs. This reslricted fund is currenuy a negative balance as the remainder of the fund is received in the nexl financial year. Page 31 continued...
Develo mént lus Notes to the Financlal Statements - Continued for the Year Ended 31 December 2024 20. RELATED PARTY DISCLOSURES Grant income lolalling £Nil (2023: £2.560) was rec8Ned from Urban Challenge Ltd, a company in which a Truslee, N Jackson. is a director. Purchases of £222 {2023'. £222} were also made frDrn Urban Challenge Ltd. Page 32