Charity registration number 1066611
Company registration number 03346119 (England and Wales)
THE E C ROBERTS CENTRE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE E C ROBERTS CENTRE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Secretary
Senior management
Charity number
Company number
Registered office
Auditor
Patrons
JAllman
J Bennett
M Childs
Prof J Craven
T Floyd
M Geary - Chair
M Kirby
L Taylor
Rev R White - Vice chair
N Clark
M J Goddard
M J Goddard
N Clark
1066611
03346119
Chief Executive Officer
Finance Manager
84 Crasswell Street
Portsmouth
Hants
PO1 1HT
Sumer Audit
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Rt Rev Dr Jonathan Frost - Anglican Bishop of Portsmouth
HM Lord-Lieutenant of Hampshire
Mr and Mrs T Roberts

THE E C ROBERTS CENTRE
CONTENTS
Chair's Statement
Trustees' report
Statement of trustees' responsibilities
Independent auditor's report
Statement of financial activities
Balance sheet
Statement of cash flows
Notes to the financial statements
Page
1
2-10
11
12-14
15
16
17
18 - 37

THE E C ROBERTS CENTRE
CHAIR'S STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
This has been a year of significant challenge, change, and progress for the Roberts Centre. Like many charities
across the country, we've faced mounting financial pressures, but what has remained unwavering is our
commitment to delivering the highest quality support to children and families who need it most. Thanks to the
dedication and resilience of our CEO, her four managers, and our outstanding team, we have not only sustained our
services but also begun to evolve in ways that prepare us for a stronger, more sustainable future.
Some difficult but necessary decisions have had to be made this year. Recognising that the cost of maintaining our
Crasswell Street headquarters is no longer viable, the board has made the strategic decision to sell the building and
move staff into our leased premises in Gamble Road, which will require significant upgrades to meet our needs, and
further funding will be essential to make that transition a success. This has not been an easy decision, but one
taken with the long-term sustainability of the charity in mind
Despite the challenges, there have been significant achievements. We have successfully secured both National
Lottery funding, beginning in April 2025, and additional support from BBC Children in Need. These vital funds will
help safeguard our services for the next three years. We've recently won a competitive tender, underlining the
strength and credibility of our work.
This year we've also focused on improving how we operate, with the introduction of a new case management
system, updated HR processes, and a move towards agile working that requires a move to hot-desking, reducing
the need for large office spaces — all developed in close collaboration with staff. We've invested in new equipment
and training to support this transition and ensure our team has the tools and knowledge they need to thrive.
A particularly exciting development has been the appointment of a Community and Service User Engagement
Coordinator, who is helping us strengthen our engagement with children, young people, and families. Their voice is
central to what we do, and we are committed to ensuring they help shape our direction and services.
Importantly, we now have in place a robust and forward-thinking five-year strategic plan, which lays out a clear and
ambitious path for our development. It reflects our commitment to continuous improvement, sustainability, and -
above all - the needs of the communities we serve.
None of this progress would be possible without the support of our partners, funders, and the tireless efforts of our
staff. The year ahead will no doubt bring more challenges, but also opportunities. We remain hopeful, determined,
and open to collaboration, and we warmly invite continued support from all those who believe in the vital work we
Together, we can ensure that children and families continue to get the support they need and deserve.
M Geary
Chair
Date: 21 August 2025
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting
and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts ir
accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR
102)" (effective 1 January 2019).
Objectives and activities
The purposes of the charity, as set out in its governing document, are:
• to relieve persons who are in conditions of need, hardship or distress by reason of their social and
economic circumstances,
• to provide or assist in the provision of housing accommodation for persons in conditions of need, poverty or
distress,
• to relieve sickness and poverty,
• to promote the advancement of education, learning and training,
• to provide facilities and opportunities for public recreation in the interests of social welfare, and
• to promote such other charitable purposes as the trustees shall think fit.
The aims of our charity are to work with individuals, children and families to reduce the incidence and impact of
homelessness, family breakdown and social exclusion.
Ensuring our work delivers our aims
We review our aims, objectives and activities continuously, to ensure that they remain focussed on our stated
purposes.
Strategies for achieving aims and objectives
The focus or our work
Our main objectives for the year continued to be working with individuals, children and families to tackle the
underlying and often complex issues that surround homelessness and social exclusion, helping them develop the
skills to improve their difficult circumstances.
Public benefit
The trustees have given due regard to guidance issued by the Charity Commission on the Public Benefit
requirement under the Charities Act 2011. Further details of the main activities undertaken to further the charity's
purpose are given in the Activities section of this report.
Activities
How our activities deliver public benefit
Our main activities and who we try to help are described below:
Who used and benefited from our services?
Our services are delivered in Portsmouth, Havant and Gosport, which suffer high levels of deprivation,
unemployment and homelessness.
According to figures from the Department of Work and Pensions, 8,862 children under 16 in Portsmouth were living
in relative poverty in 2024/25, an increase of 4% on the previous year and the highest level since comparable
records began in 2013/14. 23% of children in the area were living in households whose income was below 60% of
the average income. Challenges facing local families have been compounded by the national cost-of-living crisis.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Our funds limit those we can help.
However, the impact of our work goes beyond those we can help directly,
benefiting the families and wider social networks of those we support.
Each of our services works to clear set of key performance indicators. A holistic assessment and small-steps action
plan are used with each service user to measure their progress.
Our main areas of charitable activity are described below:
ARAP Scheme - Afghan Relocations and Assistance Policy
The Afghan Relocations and Assistance Policy is for Afghan citizens who worked for or with the UK Government in
Afghanistan in exposed or meaningful roles and may include an offer of relocation to the UK for those deemed
eligible by the Ministry of Defence and considered suitable for relocation by the Home Office. ARAP was launched
on 1 April 2021 and remains open.
Families are housed in MOD temporary accommodation. In partnership with the local authority, The Roberts Centre
delivered tenancy and move-on support to 24 families in 2024/25. This included 7 families helped to find and move
on to permanent homes and 8 families newly arrived in Portsmouth.
Homes 4 Ukraine Scheme
The Homes 4 Ukraine scheme is open to Ukrainian nationals who were in Ukraine on or immediately before 1
January 2022 and have been sponsored by a host in Portsmouth. The Centre works in partnership with Portsmouth
City Council to support families settle in the Portsmouth area, access English classes, register for services for
themselves and their children and seek work and move-on opportunities. 53 families were supported by the service
in 2024/25.
Circle of Support
Until June 2024, the Centre worked in partnership with The You Trust and Hope Church to support people who are
in crisis within the local community.
The aim of the service was to work alongside clients and empower them to take personal control of their situation
and learn how to deal with difficulties in the future. Referrals to the service were through outreach or community
larders and food banks across the city.
Unfortunately, grant funding for this service ended in June 2024. Between March and June, 10 families were
supported on a regular basis and 36 individuals supported via brief interventions.
Child Contact Service
The Child Contact Service offers supported, supervised and observed child contact in a safe and comfortable
environment where children living with one parent or carer can meet their non-resident parent or family member.
The Centre also facilitates handovers.
family time independently
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The Roberts Day Nursery
The Roberts Day Nursery is 41-place setting open from 8am to 6pm, Monday to Friday, 51 weeks of the year.
The nursery provides a nurturing environment built around the interests of the children. Guided by a bespoke
curriculum, our dedicated educators draw inspiration from the children themselves to shape an environment that
fosters curiosity, independence, and a love for learning.
In 2024/25 the nursery supported 137 children with their early years development.
88% of those children with speech and language delays made significant progress in the last academic year.
Of the children attending the nursery in 2024/25, 18 have Special Educational Needs (SEN). Support offered to
SEN children and their families can include helping parents with the pathway to a diagnosis, evidence collecting
neurodiversity assessments, referrals to health visitors, paediatricians or speech and language therapists, intensive
one-to-one support and the creation of individual Education Health Care Plans. We work alongside other
professionals to collate data and take decisions about what the best support will be for each child to continue their
development in school.
Playscheme
Our school holiday playscheme is funded by Children in Need. Additional local authority funding from HAF (Holiday
Activity & Food Programme) beginning with the 2024 school summer holidays, has enabled us to expand our
playscheme offer.
53 children from across our resettlement service attended our holiday playschemes in 2024/25. The children
benefited from a wide variety of activities that they may not otherwise have been able to access, whilst also learning
about the importance of a healthy lifestyle, making friendships, having fun and developing their confidence. The
holiday playscheme supports children and young people to feel and be safer, have improved mental health and
wellbeing, form better, more positive relationships and be given more equal opportunities to flourish.
Temporary Accommodation Support Service
The Temporary Accommodation Support Service (TASS) supports homeless families and individuals living in PCC
temporary accommodation properties across the city. In 2024/25, there were 55 properties in the service, including
rooms in a shared house.
Families receive support with settling into their temporary homes, finances, home management, parenting, being a
school holidays.
The service supported 92 families in 2024/25.
Family Intervention Project
impact on their tenancies.
remain engaged to empower clients to make permanent and positive changes to their lives.
The Family Intervention Project supported 15 households in 2024/25.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
RAISE
Raise is a Gosport-based service which works with families referred by Hampshire Social Care to give long-term
light touch support.
Raise, which is funded by grants from two charitable trusts, can support families to work
through their issues and then stay on track.
The Raise service supports parents by listening to their concerns and problems and helping them create daily
routines and behaviour management strategies. Since December 2024, Raise has offered its clients 'Up2U'
ognitive behavioural therapy training. Our keyworkers have also made a difference by attending and advocating
chool meetings, and have supported families to work through financial issues, learn budgeting skills and set i
payment plans. Tickets donated to The Roberts Centre have enabled families to attend a football match at Fratton
Park and see the circus on Southsea Common.
Raise supported 15 families in 2024/25.
Life Skills Project
In 2024/25, our Boost service was renamed the Life Skills Project.
The project is funded by a grant from a charitable trust and works with looked-after children and young care leavers
between the ages of 16 and 25. Referrals come from Portsmouth Social Care Services' through-care team. Young
people in the service receive support on issues like housing, peer pressure, benefits and employment or college.
A grant from a corporate donor received in 2024/25 has enabled young people in the Life Skills Project to participate
in the ASDAN Moving On Programme, an accredited course designed specifically to equip care leavers with the
knowledge and skills they need to move on to living independently. Supported by their keyworker, young people
complete 5 workbooks on a variety of topics including Being Healthy, Managing Money and Starting Your Career.
The impact of the service is clear, with 80% of current clients in education, employment or training.
Life Skills Project supported 30 young people in 2024/25.
Community Engagement
The Roberts Centre is committed to ensuring that service users' voices are heard, represented and valued. In
January 2025 a new role was created for a Community Engagement Coordinator, whose work is focused on
supporting the development of inclusive opportunities for involvement across services, gathering feedback
promoting participation in projects, and helping to shape service delivery through creative and collaborative
approaches.
Volunteers
Volunteers continue to provide vital support to the organisation. In 2024/25, volunteers made a difference in
Temporary Accommodation, Nursery, the Contact Centre, in administrative roles and at fundraising events. Their
time, skills, and commitment enhance our services and deepen our connection to the community. We welcome
volunteers from diverse backgrounds, and their contributions make a meaningful difference to both staff and service
users. 10 volunteers contributed a total of 1,195 hours towards our work in 2024/25.
The Roberts Centre also benefits from the valuable contribution made by work-placement students. During 2024/25,
7 social work students from Portsmouth University supported key workers in our services for a total of 295 days.
Achievements and performance
Significant activities and achievements against objectives
In 2024/25 we worked with over 584 children, families and individuals across Portsmouth, Havant and Gosport.
Further details about the number of individuals and families supported by each of our services are given in the
Activities section of this report.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Over the last two and a half years the Centre has lost, through competitive tenders, several local authority contracts
for the provision of services supporting vulnerable individuals and families.
During 2024/25 we experienced the ongoing financial impact of the loss of these contracts which, combined with
high levels of inflation in the economy and the scarcity of funding facing all voluntary organisations, have all
contributed to a challenging financial climate.
Staff time is our key resource and accounts for nearly 70% of our annual spending. The National Living Wage
increased by 9.8% on 1 April 2024 and, to support our staff through the cost-of-living crisis, the trustees approved a
rise of 3% in our main scale pay grades.
Despite restructuring of the management team and support staff and ongoing efforts to reduce costs, the accounts
for the year ended 31 March 2025 show a deficit of £203K. A further deficit of £154K is budgeted for the year ended
31 March 2026.
Going concern
As set out in the Financial Review section of this report, ongoing operating losses mean that, despite the reserves
mentioned above, the charity's long-term viability cannot be guaranteed.
Based on the deficit budgeted for 2025/26 and on longer-term projections, free reserves at 31 March 2025 are
sufficient to cover the charity's anticipated losses for 3 years from the Balance Sheet date.
The financial position is kept under regular review by the trustees and the Chief Executive, and various potential
outcomes are being examined, to ensure that any necessary changes are anticipated and planned for in a timely
manner. The trustees do not consider that there is an immediate threat to the continuation of the charity's services
or to its status as a going concern.
Reserves policy
The Roberts Centre aims to maintain reserves at a level sufficient to ensure that, in the event of a significant drop in
funding, the charity would be able to continue its activities while consideration is given to ways in which additional
funds may be raised.
In accordance with our Reserves Management Policy & Procedure, the Board intends to maintain a level of
reserves at between three and six months of expenditure. The Board monitors reserves at each bi-monthly meeting
and management is required to notify the Board if at any time reserves fall below the required level
At 31 March 2025, free reserves (those reserves not committed or invested in tangible fixed assets or restricted
funds) were £579K, which equated to 5.6 months' running costs, based on 2024/25 expenditure.
Restricted fund balances at 31 March 2025 were £7K (2024: £11K).
Funds invested in tangible fixed assets at 31 March 2025 were £517K (2024: £537K).
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Principal funding sources
Our principal sources of funding are contracts with Portsmouth City Council and Gosport Borough Council for the
provision of services supporting vulnerable people, Early Years funding income from the local authority, fees
charged to parents for places at the Roberts Day Nursery and for Contact Centre sessions, donations, grants ano
We would like to thank those organisations, churches and charitable trusts which provided invaluable support during
the period including, among many others:
St Barnabas Church Swanmore, St Luke and St Peters Church Southsea, Portsmouth Cathedral, The Church of
Our Lady of Warnford, St Mary's Church Portsea, Warblington with Emsworth Parish, St Peter & St Paul's Parish
Church Hawkley, Portsmouth Masonic Lodge 143, Southsea Masonic Lodge 4071, Sparks Commercial Services,
European Metal Recycling, Reds Builders, Children in Need, The Sobell Foundation, The Partnership Foundation,
The E C Roberts Trust, Yorkshire Building Society Charitable Foundation, Horlock Educational Trust, Big Yellow
Storage and the Brian Foster Foundation.
We are also grateful to the many individuals who continued to donate so generously to the Centre throughout
2024/25.
Investment policy
In accordance with our Treasury Management Policy & Procedure, the Board seeks to achieve a balance between
providing an income to help the charity carry out its purposes in the short term and maintaining the value of the
invested funds. The charity will only invest funds with institutions regulated by the Financial Conduct Authority anc
the Prudential Regulation Authority and which meet specific credit rating criteria
Due to interest rates being higher than expected in 2024/25, investment income received was £26K, a positive
variance of £4K on budgeted income of £22K.
Major risks
The trustees maintain a Risk Register which is reviewed at every Board meeting. Where appropriate, systems and
procedures have been established to mitigate the risks to which the charity is exposed.
Internal control risks are minimised by the implementation of procedures for authorisation of all transactions.
Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and visitors.
These procedures are reviewed periodically to ensure that they continue to meet the needs of the charity.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Plans for future periods
In 2024/25 the charity occupied three premises - its freehold head office and Contact Centre at Crasswell Street in
Portsmouth city centre, leasehold office space in Buckland and rented Nursery space in Fratton.
The freehold premises in Crasswell Street were constructed in 1903 and, despite modifications carried out over the
years, can no longer meet the charity's needs and require a high level of spending on maintenance and repairs. The
building was therefore advertised for sale in early 2025.
Once the building is sold, staff currently working at Crasswell Street will be accommodated at Buckland, reducing
overhead costs by housing all but Nursery staff on a single site. To improve staff morale and retention, and to create
a pleasant welcoming environment for clients and other visitors, the leasehold premises in Buckland will be
modernised and refurbished
The trustees monitor the financial position on an ongoing basis and are in the process of reviewing the viability of
each individual service. A National Lottery Community Fund grant towards core running costs was awarded to the
charity in 2024/25, with the income to be recognised over a 3-year period beginning on 1 April 2025. This will play a
crucial role in enabling the CEO, with the support of the trustees, to focus on developing new sources of funding,
strengthening our existing services and widening the range of services that we offer.
Our reserves are sufficient to ensure that, despite recent and budgeted losses, there is no imminent threat to the
charity's going concern status but the trustees continue to monitor the situation. The Finance & Audit sub-committee
meets bi-monthly throughout the year to review the proposed budget, the management accounts, forecasts,
financial policies and annual accounts.
Structure, governance and management
The E C Roberts Centre ("the Centre") is a charitable company limited by guarantee, first incorporated on 1 April
1997 and registered as a charity on 3 December 1997. The company was incorporated under its Memorandum and
Articles of Association, which were subsequently amended in 1997, 2005, 2006 and 2009. In 2023 the Articles of
Association replaced the Memorandum and Articles of Association in accordance with the Companies Act 2006.
All of the trustees are members of the company and guarantee to contribute an amount not exceeding £1 in the
event of a winding up.
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:
J Allman
J Bennett
M Childs
Prof J Craven
T Floyd
M Geary - Chair
M Kirby
I Richens
(Resigned 5 March 2025)
L Taylor
Rev R White - Vice chair
Recruitment and appointment of trustees
In accordance with the new Articles of Association adopted in 2023, trustees are appointed for terms of three years.
A trustee who has served their term must retire at the next meeting of the trustees that occurs after the expiry of that
term. A trustee may be reappointed for a further three-year term but no trustee shall serve for a consecutive period
of more than nine years except in circumstances which the other trustees consider to be exceptional and only with
the consent of at least 75% of them.
At least once every two years the Board undertakes a skills audit to ensure it has the right balance of skills in a
changing environment. Potential new trustees are then identified to fulfil any unmet needs.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Organisational structure
Decisions regarding strategic planning,
financial oversight, governance and risk management are made by Boaro
Decisions regarding day-to-day operational management are delegated to the Chief Executive Officer.
Induction and training of trustees
All prospective trustees complete an application form which the Board considers to determine whether they meet
the skills requirement before calling them for an interview. If successful, the new Board member is appointed by
resolution of the trustees. All Board members are required to have an enhanced DBS check.
Trustees meet bi-monthly. Board meetings work to an agreed agenda which allows time for open discussion of
issues related to the Centre's areas of interest and public benefit.
The Board delegates work to two subcommittees with agreed terms of reference - the Finance & Audit Committee
and the Premises Committee.
The Board holds an annual Vision Day at which trustees consider risks and opportunities and determine the
direction of the charity for the forthcoming year.
New trustees are provided with an induction pack containing basic information about the Centre and a copy of the
Articles of Association. They are required to read and sign the Centre's Code of Conduct for Board Members and to
disclose any conflicts of interest. New trustees also attend a half-day induction at the Centre to introduce them to its
services and staff. All Board members receive annual safeguarding training.
Remuneration policy
The pay and remuneration of the charity's key management personnel is set through regular benchmarking against
comparable organisations.
Other matters
Pension liabilities
The charity belongs to multi-employer defined benefit pension scheme. The scheme closed to new contributions in
2013 but the charity continues to make monthly deficit repayments to cover its share of scheme liabilities. Under the
recovery plan covering the period 1 April 2024 to 31 March 2027, deficit contributions are calculated with th
intention of restoring the scheme to full funding. The Centre's share of deficit repayments in 2024/25 amounted to
£34K.
Related parties
The trustees are volunteers and do not receive remuneration for their services. Any conflicts of interest must be
disclosed to the Board.
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THE E C ROBERTS CENTRE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Funds held as custodian trustee
As set out in note 23 to the accounts, the Centre holds funds as an agent for the following organisations:
• Portsmouth City Council (PCC)
Money held on behalf of PCC to finance the purchase of furniture and furnishings for temporary
accommodation properties.
• Hive Portsmouth
helping service users with their emergency needs.
• HIWCF Hardship Funds
Money held on behalf of the Hampshire and the Isle of Wight Community Foundation (HIWCF), a registered
charity whose objective is to increase the charitable funding available to local voluntary organisations.
Partner organisations, including The Roberts Centre, receive funds from HIWCF to enable the making of
small grants helping service users with their emergency needs.
All funds are held in cash in the Centre's main bank account. Fund movements are tracked and regular reports are
made to each funding provider regarding amounts spent and balances remaining.
Auditor
In line with good governance practices and the Charity Commission's guidance on financial oversight, the trustees
have decided to undertake a re-tender of the external audit for the financial year ending 31 March 2026.
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.
M Geary - Chair
Trustee
21 August 2025
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THE E C ROBERTS CENTRE
STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees, who are also the directors of The E C Roberts Centre for the purpose of company law, are responsible
for preparing the Trustees' 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 charity 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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any time the financial position of the charity 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 charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
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THE E C ROBERTS CENTRE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF THE E C ROBERTS CENTRE
Opinion
Ve have audited the financial statements of The E C Roberts Centre (the 'charity') for the year ended 31 Marc
O2 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and note
Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its
incoming resources and application of resources, including its income and expenditure, for the year then
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
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 charity in accordance with the ethica
requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethica
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees' use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity'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
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees' report for the financial year for which the financial statements are
prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the
financial statements; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal
requirements.
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THE E C ROBERTS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE E C ROBERTS CENTRE
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the directors' report included within the trustees' report.
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:
adequate accounting records have not been kept, or returns adequate for our audit have not been received
from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies
regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the
requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the
charity 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 charity'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.
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 extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-
compliance with laws and regulations, our procedures included the following:
• Obtaining an understanding of the legal and regulatory framework that the charitable company operates in,
focusing on those laws and regulations that had a direct effect on the financial statements and operations;
• Obtaining an understanding of the charitable company's policies and procedures on fraud risks, including
knowledge of any actual, suspected or alleged fraud; and
• Discussing among the engagement team how and where fraud might occur in the financial statements and
any potential indicators of fraud through our knowledge and understanding of the company and our sector-
specific experience.
As a result of these procedures, we considered the opportunities and incentives that may exist within the charitable
company for fraud. We are also required to perform specific procedures to respond to the risk of management
override. As a result of performing the above, we identified the following areas as those most likely to have an
impact on the financial statements: compliance with the UK Companies Act and Charities Act.
- 13-

THE E C ROBERTS CENTRE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF THE E C ROBERTS CENTRE
In addition to the above, our procedures to respond to risks identified included the following:
• Making enquiries of management about any known or suspected instances of non-compliance with laws
and regulations and fraud;
• Reviewing minutes of meetings of the board and senior management;
• Challenging assumptions and judgements made by management in their significant accounting estimates;
• Auditing the risk of management override of controls, including through testing journal entries and other
adjustments for appropriateness.
Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the
financial statements may not be detected, even though the audit is properly planned and performed in accordance
with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected
in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.
A further description of our responsibilities is available on the Financial Reporting Council's website at: https://
www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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
Jordan Abbott BSc ACA (Senior Statutory Auditor)
for and on behalf of Sumer Audit
Chartered Accountants
Statutory Auditor
Sumer Audit is the trading name of Sumer Auditco Limited
3 September 2025
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
- 14-

THE E C ROBERTS CENTRE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Restricted
funds
funds
2025
2025
Notes
Income and endowments from:
Donations and legacies
Charitable activities
4
Other trading activities
5
Investments
6
Other income
7
Total income
Expenditure on:
Raising funds
Charitable activities
8
9
Total expenditure
Net income/(expenditure)
Transfers between
funds
17
Other recognised
gains and losses:
Actuarial gains/(losses)
on defined benefit
pension schemes
Net movement in
funds
12
57,801
833,971
1,837
25,594
5,356
924,559
44,433
1,093,853
1,138,286
(213,727)
18,405
(3,958)
(199,280)
Reconciliation of funds:
Fund balances at 1 April 2024
Fund balances at 31 March
2025
1,294,740
1,095,460
25,084
95,592
:
120,676
106,331
106,331
14,345
(18,405)
-
(4,060)
10,688
6,628
Total Unrestricted Restricted
funds
2025
funds
2024
2024
€
€
82,885
929,563
1,837
25,594
5,356
1,045,235
44,433
1,200,184
1,244,617
(199,382)
-
(3,958)
(203,340)
1,305,428
1,102,088
56,819
956,491
2,584
33,244
12,699
1,061,837
41,850
1,293,010
1,334,860
(273,023)
4,475
12,348
(256,200)
1,550,940
1,294,740
Total
2024
31,588
104,713
136,301
88,407
1,061,204
2,584
33,244
12,699
1,198,138
126,451
126,451
9,850
41,850
1,419,461
1,461,311
(263,173)
(4,475)
-
-
12,348
5,375
(250,825)
5,313
1,556,253
10,688
1,305,428
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
- 15-

THE E C ROBERTS CENTRE
BALANCE SHEET
AS AT 31 MARCH 2025
2025
€
Fixed assets
Tangible assets
Current assets
Debtors
Investments
Cash at bank and in hand
Creditors: amounts falling due within
one year
Net current assets
Total assets less current liabilities
Provisions for liabilities
Net assets
The funds of the charity
Restricted income funds
Unrestricted funds
Notes
18
19
20
€
516,538
21
143,966
544,994
233,057
922,017
269,023
22
652,994
1,169,532
(67,444)
1,102,088
26
6,628
1,095,460
1,102,088
The financial statements were approved by the trustees on 21 August 2025
Prof J Craven
Trustee
Company registration number 03346119 (England and Wales)
- 16-
2024
€
536,559
70,694
516,080
406,685
993,459
127,342
866,117
1,402,676
(97,248)
1,305,428
10,688
1,294,740
1,305,428

THE E C ROBERTS CENTRE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
€
Cash flows from operating activities
Cash absorbed by operations
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Financing activities
Repayment of borrowings
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
Relating to:
Cash at bank and in hand
Short term deposits included in current asset
investments
Notes
32
(154,709)
(15,599)
25,594
9,995
-
(144,714)
922,765
778,051
233,057
544,994
- 17-
2024
(317,214)
(35,543)
33,244
(2,299)
(7,699)
(7,699)
(327,212)
1,249,977
922,765
406,685
516,080

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
The E C Roberts Centre is a private company limited by guarantee incorporated in England and Wales. The
registered office is 84 Crasswell Street, Portsmouth, Hants, PO1 1HT.
1.1
Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of
Ireland" ("FRS 102") and the Charities SORP "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
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. 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 charity
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.
The trustees' financial projections have taken into account the ongoing impact of the loss of several local
authority contracts over the last two and a half years following competitive retendering processes. However,
restructuring measures, the active pursuit of new sources of income, and the current level of free reserves
have enabled the trustees to satisfy themselves that the charity remains a going concern.
1.3
Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
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 Income
Income is recognised when the charity 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 charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable ir
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a
- 18 -

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
1.5
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to
hird party, it is probable that a transfer of economic benefits will be required in settlement, and the amount o
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs anc
shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single
activity are allocated directly to that activity. Shared costs which contribute to more than one activity ano
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, ano
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
Fixtures and fittings
Computer equipment
Motor vehicles
5-40 years on cost
3-10 years on cost
3 years on cost
20% on cost
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.
Individual fixed assets costing £1,000 or more are capitalised at cost.
1.7 Impairment of fixed assets
At each reporting end date, the charity 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).
1.8
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12
'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, wher
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a ne
basis or to realise the asset and settle the liability simultaneously.
- 19-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
Basic financial assets
(Continued)
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled
1.10 Taxation
The charity is exempt from corporation tax on its charitable activities.
1.11 Provisions
Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past
event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be
made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present
obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.
here the effect of the time value of money is material, the amount expected to be required to settle th
obligation is recognised at present value. When a provision is measured at present value, the unwinding o
the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.
1.12 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 charity is demonstrably committer
to terminate the employment of an employee or to provide termination benefits
- 20-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
1.13 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Payments are also made to a multi employer defined benefit pension scheme. The cost of providing benefits
under defined benefit plans is determined separately for each plan using the projected unit credit method, anc
is based on actuarial advice.
The change in the net defined benefit liability arising from employee service during the year is recognised as
an employee cost. The cost of plan introductions, benefit changes, settlements and curtailments are
recognised as an expense in measuring surplus or deficit in the period in which they arise
The net interest element is determined by multiplying the net defined benefit liability by the discount rate,
taking into account any changes in the net defined benefit liability during the period as a result of contribution
and benefit payments. The net interest is recognised in income/(expenditure) for the year.
Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on
the net defined benefit liability excluding amounts included in net interest. These are recognised immediately
in other recognised gains and losses in the period in which they occur and are not reclassified to income/
(expenditure) in subsequent periods.
The net defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the
present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds),
less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on
market price information, and in the case of quoted securities is the published bid price. The value of a net
pension benefit asset is limited to the amount that may be recovered either through reduced contributions or
agreed refunds from the scheme.
1.14 Current asset investments
Current asset investments comprise deposits held on accounts with a maturity date of more than three
months.
2 Critical accounting estimates and judgements
In the application of the charity'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.
he estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountin
stimates are recognised in the period in which the estimate is revised where the revision affects only tha
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Critical judgements
Pension scheme deficit payments
The charity participates in a multi-employer pension scheme which is in deficit. Provision has been made for
the deficit contributions payable and the trustees have relied upon the information received from the Pensions
Trust to determine the provision valuation.
- 21-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
4
Income from donations and legacies
Unrestricted Restricted
funds
funds
2025
€
2025
€
Donations and gifts
Legacies receivable
Grants of a general
nature
51,801
5,000
1,000
57,801
3,950
-
21,134
25,084
Income from charitable activities
Unrestricted Restricted
funds
2025
funds
2025
€
€
Tenant Services
Services provided under
contract
Performance related
grants
Charitable rental income
543,679
:
-
55,038
-
Children's Services
Services provided under
contract
Performance related
grants
Fees receivable
1,000
289,292
833,971
-
24,479
16,075
95,592
Total Unrestricted Restricted
funds
funds
2024
2024
€
55,751
5,000
22,134
82,885
46,819
-
10,000
56,819
8,335
-
23,253
31,588
Total Unrestricted Restricted
funds
2025
2024
funds
2024
543,679
55,038
-
616,402
73,359
-
81,089
-
1,000
24,479
305,367
929,563
500
266.230
956,491
-
12,971
10,653
104,713
Total
2024
55,154
-
33,253
88,407
Total
2024
€
616,402
81,089
73,359
500
12,971
276,883
1,061,204
- 22-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
4
Income from charitable activities
Performance related grants analysis
Tenant
Services
2025
€
National Lottery
Community Fund -
Circle of Support
Horlock Educational
Trust
Children in Need
Sobell Foundation -
Raise
Partnership
Foundation - New
Start
Partnership
Foundation - Raise
Ministry of Justice -
Supported Contact
Holiday & Fun &
Activities Programme
(HAF)
7,538
25,000
-
10,000
5,000
7,500
-
55,038
5
Income from other trading activities
Children'
Service
2025
-
9,768
-
2,500
12,211
24,479
Total
2025
€
7,538
25,000
9,768
10,000
5,000
7,500
2,500
12,211
79,517
(Continued)
Tenant
Services
2024
31,922
25,000
-
9,167
10,000
5,000
-
-
81,089
Children's
Services
2024
€
-
10,471
-
-
-
2,500
-
12,971
Total
2024
31,922
25,000
10,471
9,167
10,000
5,000
2,500
-
94,060
Unrestricted Unrestricted
funds
funds
2025
2024
1,837
2,584
Fundraising events and activities
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
€
€
Interest receivable
25,594
33,244
All of the charity's investment income arises from money held in interest bearing deposit accounts and deposit
funds.
- 23-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
7
Other income
Other income
Unrestricted Unrestricted
funds
funds
2025
€
2024
5,356
12,699
8
Expenditure on raising funds
Fundraising and publicity
Other fundraising costs
Loss on disposal of fixed assets
Depreciation and impairment
Support costs
Unrestricted Unrestricted
funds
funds
2025
2024
€
758
776
42,899
44,433
7,435
51
479
33,885
41,850
- 24-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
9
Expenditure on charitable activities
Tenant Children's
Services
Services
2025
2025
€
€
Direct costs
Staff costs
lepreciation an
mpairment
Other employment related
costs
Loss on disposal of fixed
assets
Tenant property costs
Other premises costs
Office and IT costs
Finance, legal and
professional costs
Marketing
Client activity costs
370,980
250,941
19,682
14,350
23,070
23,736
4,658
:
1,677
50,404
10,747
3,857
6
39
70
8,201
24,422
439,021
367,819
Share of support and governance costs (see note 11)
Support
191,758
165,803
Governance
18,888
16,895
649,667
550,517
Total
2025
€
621,921
34,032
46,806
4,658
52,081
14,604
45
70
32,623
806,840
357,561
35,783
1,200,184
Analysis by fund
Unrestricted funds
Restricted funds
578,368
71,299
649,667
515,485
35,032
550,517
1,093,853
106,331
1,200,184
10 Description of charitable activities
Tenant Children's
Services
Services
2024
2024
€
413,124
16,016
13,527
1,464
54,970
1,309
10,530
(79)
13,040
523,901
228,304
11,433
6,953
1,062
-
34,907
3,307
(3,136)
54
15,161
298,045
304,307
20,420
848,628
256,923
15,865
570,833
757,205
91,423
848,628
535,805
35,028
570,833
Total
2024
641,428
27,449
20,480
2,526
54,970
36,216
13,837
(3,215)
54
28,201
821,946
561,230
36,285
1,419,461
1,293,010
126,451
1,419,461
Tenant Services
Tenant Services comprise a range of advice and support services and life skills training for families, young
people and vulnerable adults across Portsmouth and the surrounding area.
Children's Services
Children's Services comprise a day nursery for children from birth to 5 years, a holiday play scheme, and i
child contact centre where children can remain in contact with non-resident parents and family members
- 25-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Support costs allocated to activities
Fundraising
2025
€
Tenant
Services
2025
Children's
Services
2025
€
Staff costs
Other employment related costs
Premises costs
Office and IT costs
Finance, legal and professional
costs
Other costs
Rent
Governance
34,905
107
1,380
2,242
267
-
580
3,417
42,898
93,810
1,989
25,565
41,321
18,449
-
10,622
18,888
210,644
94,953
1,435
18,439
29,799
13,517
7,660
16,895
182,698
Governance costs comprise:
Staff costs
Depreciation
Audit fees
AGM and annual report costs
Finance, legal and professional costs
Other costs
Total
2025
223,668
3,531
45,384
73,362
32,233
18,862
39,200
436,240
2025
25,483
813
6,217
13
1,910
4,764
39,200
Total
2024
€
322,683
5,783
57,267
89,203
99,683
451
18,226
38,103
631,399
21,698
478
5,779
707
4,757
4,684
38,103
Support costs are those functions that assist the work of the charity but do not directly relate to charitable
activities. Support costs include back office costs, finance, human resources and governance costs.
The charity first identifies the costs of its support functions. It then identifies those costs which relate to the
governance function. Having identified its governance costs, the remaining support costs together with the
governance costs are apportioned between fundraising costs, and the two key charitable activities (tenant
services and children's services).
Costs are apportioned on the following bases:
Cost:
Basis of apportionment:
Salaries
Other support costs
All rate state time equivalents
Audit fees
Governance
AGM and annual report cost
Governance
- 26 -

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Net movement in funds
Net movement in funds is stated after charging/(crediting)
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
13 Auditor's remuneration
Fees payable to the charity's auditor and associates:
For audit services
Audit of the financial statements of the charity
For other services
All other non-audit services
14
Trustees
2025
6,217
35,620
-
2025
6,217
1,910
2024
5,779
28,359
2,623
2024
5,779
1,757
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
15 Employees
The average monthly number of employees during the year was:
Management and administration
Direct and support staff
Total
Employment costs
Wages and salaries
Social security costs
Other pension costs
2025
Number
5
31
36
2025
773,417
63,855
33,800
871,072
2024
Number
6
34
40
2024
875,506
72,437
37,866
985,809
Redundancy costs included in the above amounted to £402 (2024: £13,817). These payments related to
statutory redundancy payments only made during the year. No liability was outstanding at the year end.
- 27-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15
Employees
(Continued)
The average full time equivalent number of employees during the year was; Management and administration
4 (2024: 5) and Direct and support staff 24 (2024: 27).
The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,001 - £70,000
2025
Number
1
2024
Number
-
Remuneration of key management personnel
The remuneration of key management personnel is as follows.
2025
€
2024
Aggregate compensation
128,243
204,907
The key management personnel of the charity comprise the Chief Executive and the Finance Manager, who
are responsible for the day-to-day running of the charity. In the year ended 31 March 2024, Key Management
Personnel also included the HR Manager and the Family Services Manager, posts which have since been
16
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
17
Transfers
A transfer of £15,000 was made from a restricted fund to unrestricted funds relating to capital expenditure
used for unrestricted purposes.
A transfer of £3,405 was made from a restricted fund to unrestricted funds relating to income received for a
project that, due to unforeseen circumstances, could not be completed. With the agreement of those who had
donated the funds, the money was reallocated to unrestricted activities.
- 28-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Tangible fixed assets
Cost
At 1 April 2024
Additions
Disposals
At 31 March 2025
Depreciation and impairment
At 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
19 Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
Freehold land Fixtures an
nd building
fittings
992,553
992,553
488,548
21,128
509,676
482,877
504,005
32,657
:
32,657
22,709
2,493
-
25,202
7,455
9,948
Computer
equipment
31,978
15,599
(5,316)
42,261
9,372
11,999
(5,316)
16,055
26,206
22,606
Motor
vehicles
Total
6,250 1,063,438
:
15,599
(5,316)
6,250
1,073,721
6,250
:
6,250
-
526,879
35,620
(5,316)
557,183
516,538
536,559
2025
100,639
3,280
40,047
143,966
2024
52,887
3,250
14,557
70,694
20
Current asset investments
Investment accounts and deposit funds
2025
544,994
2024
516,080
- 29-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Creditors: amounts falling due within one year
Other taxation and social security
Deferred income
Trade creditors
Other creditors
Accruals
Notes
24
23
22
Provisions for liabilities
Pension scheme deficit contribution provision
2025
20,031
176,682
28,486
19,256
24,568
269,023
2025
67,444
2024
19,870
52,060
11,232
22,319
21,861
127,342
2024
97,248
Movements on provisions:
At 1 April 2024
Deficit contributions paid
Unwinding of discount factor (interest expense)
Remeasurements - impact of any change in assumptions
Remeasurements - amendments to the contribution schedule
At 31 March 2025
97,248
(33,762)
3,915
43
-
67,444
143,381
(33,785)
6,563
306
(19,217)
97,248
Income and expenditure impact
Interest expense
Remeasurements - impact of any change in assumptions
Remeasurements - amendments to the contribution schedules
Costs recognised in income and expenditure account
3,915
43
-
3,958
6,563
306
(19,217)
(12,348)
Assumptions
4.88%
4.95%
Rate of discount
The discount rate shown above is the equivalent single discount rate which, when used to discount the future
recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to
discount the same recovery plan contributions.
- 30-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23 Money held as agent
Included within other creditors are monies held as agents. The EC Roberts Centre has no input into the
generation of income or expenditure of these funds, it merely holds the money on behalf of a third party. The
following is an analysis of monies held as agents:
Balance at 1
April 2024
Incoming
resources
Resources
expended
€
Transfers Balance at 31
March 2025
PCC Furniture Fund
HIVE
HIWCF
Other small funds
3,360
2,472
1,996
88
5,461
-
2,544
400
7,916
=
8,405
5,943
1,430
2,503
450
10,326
:
-
2,878
1,042
2,037
38
5,995
24 Deferred income
2025
176,682
2024
€
52,060
Other deferred income
Deferred income is included in the financial statements as follows:
2025
Deferred income is included within:
Current liabilities
176,682
Movements in the year:
Deferred income at 1 April 2024
Released from previous periods
Resources deferred in the year
Deferred income at 31 March 2025
52,060
(51,648)
176,270
176,682
2024
52,060
75,096
(72,836)
49,800
52,060
Deferred income comprises income received in advance from grants, contracts, Nursery fees and Contact
Centre fees.
- 31 -

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25
Retirement benefit schemes
Defined contribution schemes
he charity operates a defined contribution pension scheme for all qualifying employees. The assets of th
cheme are held separately from those of the charity in an independently administered fun
The charge to profit or loss in respect of defined contribution schemes was £30,004 (2024 - £34, 355).
Employee Benefit Obligations
SCHEME: TPT Retirement Solutions - Career Average Revalued Earning ("CARE") Pension Scheme
The charity participates in the scheme, a multi-employer scheme which provides benefits to some 36 non-
associated employers. The scheme is a defined benefit scheme in the UK.
It is not possible for the charity to obtain sufficient information to enable it to account for the scheme as a
defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on
30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial
Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit
occupational pension schemes in the UK.
The scheme is classified as a 'last-man standing arrangement'. Therefore the charity is potentially liable for
other participating employers' obligations if those employers are unable to meet their share of the scheme
deficit following withdrawal from the scheme. Participating employers are legally required to meet their share
of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2022. This valuation showed assets
of £49.6m, liabilities of £57.1m and a deficit of £7.5m. To eliminate this funding shortfall, the trustees and the
participating employers have agreed that additional contributions will be paid to the scheme as follows:
Deficit contributions
From 1 April 2024 to 31 March 2027:
£1,672,000 per annum
(payable monthly and increasing by 3.0% each year on 1 April)
The recovery plan contributions are allocated to each participating employer in line with their estimated share
of the scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement, the
Present value of provision £67k (2024: £97k) see note 22.
- 32-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
26
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.
At 1 April
Incoming
2024
resources
Transfers At 31 March
2025
Circle of Support
SENDIF
Children in Need
New Start
Family Festival
Access to Work
Early Years Pupil Premium
Raise Family Service
HAF
The E C Roberts Trust
Horlock Educational Trust: Life
Skills Project
Others <£3,000
Previous year:
Circle of Support
Boost
SENDIF
Children in Need
New Start
Family Festival
Access to Work
Screwfix Foundation
Early Years Pupil Premium
Raise Family Service
Others <£3,000
244
2,971
:
5412
447
:
1.614
10,688
At 1 April
2023
55
2.427
:
-
-
1,148
1,683
5,313
7,538
13,301
9,768
5,000
3,405
2,774
17,500
12,211
15,000
25,000
9,179
120,676
Incoming
resources
31,922
25,000
6,906
10,471
10,000
6,790
5,904
5,000
3,747
14,167
16,394
136,301
Resources
expended
€
(7,782)
(16,228)
(9,768)
(5,000)
(1,181)
(3,188)
(17,500)
(12,211)
(25,000)
(8,473)
(106,331)
Resources
expended
€
(31,824)
(25,000)
(6,362)
(10,471)
(10,000)
(7,080)
(492)
(4,448)
(14,586)
(16,188)
(126,451)
(3,405)
:
4,231
33
:
:
(18,405)
2,320
6,628
Transfers At 31 March
2024
€
244
2,971
:
5,412
(5,000)
(275)
(4,475)
1.614
10,688
- 33-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
26
Restricted funds
(Continued)
National Lottery Community Fund - Circle of Support
Partnership with The You Trust supporting individuals who have been referred via a visit to a foodbank to
Ended ind ne 2024 their circle of support, which could consist of family, friends, volunteers or other agencies.
Horlock Educational Trust: Life Skills Project (formerly known as Boost)
Grant received from the Horlock Educational Trust to support the Life Skills Project for care leavers
SENDIF
Local Authority funding to support the needs of children with special educational needs attending the Roberts
Day Nursery
Children in Need
Grant funding for school holiday playschemes for children in temporary accommodation.
Partnership Foundation - New Start
Funding from the Partnership Foundation to provide a part-time New Start worker helping those moving on
from temporary accommodation decorate their new homes and learn decorating skills.
Family Festival
Donations received to pay for funfair rides at the Family Festival run jointly by The Roberts Centre and Home
Start in August 2024. Following the unforeseen cancellation of the ride hire by the supplier on the day of the
festival, the supporters who had contributed to the cost kindly agreed that their donations could be retaines
and used for the general purposes of the charity.
Access to Work Grant
Grant funding received from the DWP to purchase equipment supporting a staff member. The equipment has
been capitalised and the unexpended balance represents its net book value at the year-end.
Screwfix Foundation
Grant funding to replace a boiler and assist with IT infrastructure.
Early Years Pupil Premium
Local Authority funding to support the needs of disadvantaged children attending the Roberts Day Nursery.
Raise Family Service
The Raise project, funded by the Sobell and Partnership Foundations, supports vulnerable families whose
level of need fluctuates.
The E C Roberts Trust
Grant received to fund the purchase of laptop computers, enabling mobile working for the charity's
keyworkers. The laptops purchased have been capitalised as fixed assets, and the assets transferred to
unrestricted funds in accordance with the provisions of the Charities SORP.
HAF (Holiday Activity & Food Programme)
Local authority funding for school holiday playschemes for children in all services.
- 34-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27
Unrestricted 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.
At 1 April
Incoming
Resources
Transfers
2024
resources
expended
Gainssed At 31 M2026
losses
€
€
€
€
Building Project
fund
General funds
127,444
1,167,296
1,294,740
924,559
924,559
(102,005)
(1,036,281)
(1,138,286)
18,405
18,405
(3,958)
(3,958)
25,439
1,070,021
1,095,460
Previous year:
Building Project
fund
General funds
At 1 April
2023
€
263,293
1,287,647
1,550,940
Incoming
resources
€
10,862
1,050,975
1,061,837
Resources
expended
€
(120,357)
(1,214,503)
(1,334,860)
Transfers
€
(26,354)
30,829
4,475
Gains and
At 31 March
losses
2024
€
12,348
12,348
127,444
1,167,296
1,294,740
Designated Building Project Fund
Unrestricted reserves which are designated for the purpose of securing modern, fit-for-purpose premises for
all of the charity's services.
Unrestricted General Funds
These funds can be used for any purpose to further the objectives of the charity.
28
Analysis of net assets between funds
Fund balances at 31 March 2025 are represented by:
Tangible assets
Current assets/(liabilities)
Provisions
Unrestricted
funds
2025
516,538
646,366
(67,444)
1,095,460
Restricted
funds
2025
6,628
6,628
Total
2025
516,538
652,994
(67,444)
1,102,088
- 35-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
28
Analysis of net assets between funds
Fund balances at 31 March 2024 are represented by:
Tangible assets
Current assets/ (liabilities)
Provisions
Unrestricted
funds
2024
531,147
860,841
(97,248)
1,294,740
Restricted
funds
2024
€
5,412
5,276
10,688
(Continued)
Total
2024
536,559
866,117
(97,248)
1,305,428
29 Operating lease commitments
At the reporting end date the charity had outstanding commitments for future minimum lease payments under
non-cancellable operating leases, which fall due as follows:
Within one year
Between two and five years
2025
13,604
26,215
39,819
2024
€
30,303
39,818
70,121
30 Events after the reporting date
The charity's freehold head office premises at 84 Crasswell Street have been advertised for sale. Several
offers above the asking price have been received.
At 31 March 2025, the property and property improvements are held in the Balance Sheet at a carrying value
of £483K. If a sale is agreed at or above the asking price of £500K, then the trustees expect the net sale
proceeds to exceed the property's book value. The financial impact of the sale will be to reduce fixed assets
by the property's carrying value and increase cash reserves (part of net current assets) by the net sale
The property is subject to two restrictive covenants that may or may not require financial settlement before
release. Any settlement payable may, depending on both the value of the settlement and the selling price
agreed for the property, either reduce the profit on disposal of the property or create a loss on disposal. At the
date of the audit report, the amount of any settlement or settlements payable is unknown.
The trustees' intention is to invest part of the net sale proceeds in refurbishing the charity's leasehold offices at
Road in Portsmouth, and to invest the remaining proceeds in interest-bearing accounts, in
accordance with the charity's Treasury Management Policy and Procedure.
Following the sale of the property, all staff currently based at the charity's Crasswell Street headquarters will
be moved to the refurbished premises at Gamble Road. All services except the Nursery will then be based at
a single site, which will improve operational effectiveness and efficiency, and reduce overhead costs by an
estimated £35K per annum, excluding depreciation.
- 36-

THE E C ROBERTS CENTRE
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
31
32
Related party transactions
Transactions with related parties
During the year, unrestricted donations totalling £2,460 (2024:E2,645) were received from Trustees.
Cash generated from operations
Deficit for the year
Adjustments for:
Investment income recognised in statement of financial activities
(Gain)/loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
Difference between pension charge and cash contributions
Movements in working capital:
(Increase)/decrease in debtors
Increase/(decrease) in creditors
(Decrease) in provisions
Increase/(decrease) in deferred income
Cash absorbed by operations
2025
(199,382)
(25,594)
35,620
(3,958)
(73,272)
17,059
(29,804)
124,622
(154,709)
2024
€
(263,173)
(33,244)
2,622
28,360
12,348
28,360
(23,318)
(46,133)
(23,036)
(317,214)
33
Analysis of changes in net funds
The charity had no material debt during the year.
- 37 -