## **EARLY BREAK** 

## **FINANCIAL STATEMENTS** 

## **31 MARCH 2024** 

**Registered Charity No: 1072052 Registered Company No: 03320039** 

**BARLOW ANDREWS LLP CHARTERED ACCOUNTANTS BOLTON** 



**EARLY BREAK** 

## **CONTENTS** 

||**PAGE**|
|---|---|
|Report of the Trustees/Directors|**1 – 8**|
|Independent Auditors’ Report|**9 – 11**|
|Statement of Financial Activities|**12**|
|Balance Sheet|**13**|
|Statement of Cash Flows|**14**|
|Notes to the Accounts|**15 – 33**|





**EARLY BREAK** 

## **REPORT OF THE TRUSTEES/DIRECTORS** 

The trustees present their annual report and the financial statements for the year ended 31 March 2024. 

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 Memorandum and Articles of Association, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". 

## **Reference and administrative information** 

**Trustees/Directors** Tracy Hill (Chair of Trustees) Lydia Edgar Stephen Marley Katharine Shethwood (resigned 18 October 2023) Louise Sell Karen Whitehead Howard Millington Karen Dolton (resigned 27 March 2024) Janice Allen 

## **Chief Executive and Company Secretary** 

**Chief Executive and Company Secretary** Vicky Maloney **Registered Office and Operational Address** Annara House 7-9 Bury Road Radcliffe Manchester **Auditors** Barlow Andrews LLP Carlyle House 78 Chorley New Road Bolton **Bankers** HSBC Bank plc 17 Bank Street Rawtenstall Rossendale Lancashire **Solicitors** DWF LLP Bridgewater Place Water Lane Leeds 

**Page 1** 



**EARLY BREAK** 

## **REPORT OF THE TRUSTEES/DIRECTORS** 

## **Structure, governance and management** 

## _**Governing document**_ 

Early Break is a charitable company limited by guarantee, incorporated on 18 February 1997. As such it has no share capital and, in the event of the charity being wound up, the members are required to contribute a sum not exceeding £10.  The company was established under a Memorandum of Association which established its objects and powers and is governed by its Articles of Association. 

The registered charity number is 1072052.  The registered company number is 03320039. 

## _**Trustees**_ 

The trustees, who are also directors of the charity for the purposes of the Companies Act, are as listed on page 1. As the company is limited by guarantee, the trustees have no share capital interests. In the event of a winding up of the company they would be expected to contribute a maximum of £10 each. 

The trustees give their time freely and none received any remuneration or benefits during the year. 

## _**Trustee recruitment, appointment, induction and training**_ 

The trustees are known as members of the Trustee Board or Management Committee. Under the requirements of the Memorandum and Articles of Association, the members of the Management Committee are elected to serve for a period of three years, after which they must be re-elected at the next Annual General Meeting. 

The trustees demonstrate a range of experience and skills. The charity is keen to recruit more trustees and each member of the Management Committee has a responsibility to explore recruitment possibilities. Trustees are invited and encouraged to shadow workers and attend training and to familiarise themselves with the charity and the context within which it operates. This has been underpinned through development of a Trustee Shadowing policy. In addition, specifically focused meetings/training events occur throughout the year on: the roles and responsibilities of trustees; the main documents which set out the operational framework for the charity, including the Memorandum and Articles; resourcing and the current financial position as set out in the latest published accounts and internal business planning. 

The Board has been privy to a mix of audit processes of the organisation including specifically the NCVO legal checklist for Boards ensuring duties of both the Board and organisation are met timely and robustly for organisational functioning. The focus for 23-24 is in ever improving our commitment to Equality, Diversity and Inclusion and we are pleased to be working with http://www.equalityanddiversity.co.uk/ to deepen our experience and knowledge in this. 

We have reviewed our trustee induction to further build on a welcoming experience for new Trustees. This is further underpinned by our commitment at all levels of the organisation to be trauma informed in who we are and all we do. This is in line with the GM commitment to being Trauma Informed  https://www.trgm.co.uk/ 

## **Activity** 

As we head into 24-25 the service reflects on 30 years of operation now across Greater Manchester and Blackburn with Darwen. In response to this we celebrate our first purchased building in our Rochdale area embedding an asset for the service for future legacy. The commitment from staff to undertake a 30 for £30 challenge is in place where staff have pledged individually to raise a minimum £30 for our Well Being fund to support celebrations of our sustained offer. 

The service continues to deliver beyond the brief with Senior Leadership supporting the broader system leadership required across the health and social care systems alongside our interdependent partners. This includes Chairing of the NWYPFSUP, (North West Young People and Families Substance Use Partnership) and leadership in the MHLG (GM Mental Health Leadership Group) supporting direction into where our work is affected and championing the VCSE. 

The ability to offer high standards that are rooted in co-produced child and family focussed offers is critical to the strength of the service. This is further underpinned though a robust clinical governance framework and a commitment to external scrutiny and quality assurance of our offer. 

**Page 2** 



**EARLY BREAK REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

## **Business Plan** 

The current business plan covers 2022-2025 and is in context to a volatile and unsettled political environment as we emerged out of the pandemic and the imbedding of Brexit nationally. 

Public service reform is ongoing and our interdependent relationships are deeply affected with whom we build and nurture our strategic and operational relationships with.  Early Break has more partners in our scope of offers than ever before.  This includes our subcontracted and contracted arrangements as well as pathways and operating offers that, in combination with like-minded partner agencies, mean the best offer for our children and their families. Detailed locality operational plans are developed for each operational geographical area taking into consideration the presenting needs of each locality but remaining consistent with the organisational direction set out in our Business Plan. 

With a general election and potential for the new ICB arrangements to take further shape we look to 2025 with much uncertainty, and it is key that our reserves hold steady the organisation as we focus on being at the right strategic places to influence the engagement of the sector and where opportunities for the sector can be created. We hold uncertainty on the OHID substance misuse funding and whilst we have seen the much-needed turn around in strengthening the treatment offer for young people it is a position of a future unknown for this in how we plan and develop services post 2025. The same can be said for our emotional wellbeing and mental health offer as the movement in ICB to look at streamlining budgets and performance scrutiny increases. We don’t shy away from this and welcome the support from our commissioning colleagues in their unenviable positions, but again we hold our nerve before we can plan post March 2025. 

## **Risk Management** 

Early Break has an ongoing risk register to manage the risk for the charity, the key features of which are outlined below and are reviewed on a bi-monthly basis by the senior leadership group. They are reported on in varying formats bi-monthly to the full board. The risks are reflective of the aforementioned, and newly reviewed for the years 20222025, Early Break business plan. The last year has continued to put a different mix of pressures on the organisation as we continue to navigate the financial, emotional, practical risks of cost of living, public service reform at ICB level and across an ongoing tumultuous political landscape. Staff and board are as always to be commended in their flexibility, tenacity, child centredness and “can do” in offering our services. 

Risks identified and managed are: 

## **1. Short-term funding cannot be renewed, core funding will be depleted and new sources cannot be found and/or there are cuts to statutory funds, increasing competition and forcing Early Break to downsize/make redundancies and lose capacity.** 

## Mitigation 

We continue to maintain good relationships, deliver our targets and outcomes and report to SMART principles with all our current commissioners/donors/funders this should support renewed contracts and potential for mainstreaming of current non-recurrent funding. Our business plan covers three key areas of family work, substance use and mental health ensure no over reliance on one current area of activity monthly management accounts for budget tracking and relationships with commissioners to be able to forecast and support horizon scanning in finance. 

**Page 3** 



## **EARLY BREAK REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

**2. Our service standards do not meet our own or local, regional and national expectations, e.g.  poor feedback from service users, indicating poor outcomes for young people and their families, increasing risks for contracts/funding and a negative impact on our reputation.** 

## Mitigation 

We have confidence and a strong track record in delivering high service standards with increased scrutiny. This is rooted in strong performance management at every level of service and a high challenge/high support culture within our workforce. Demand has increased year on year and resourcing/ funding has not kept up with this in some areas, leading to increases in waiting times and higher threshold case work, particularly in our emotional wellbeing offer. We are mitigating this by making the case to funders for the need to increase resources, implementing our audit review cycle to improve our internal systems and building on “lived experience” and service user voice at every level. We have ensured our audit cycle and sharing this with our board demonstrates the scrutiny required to know our strengths and areas for improvement. 

## **3. The charity is unable to respond to and influence the changing external political, funding and health and social care environment.** 

## Mitigation 

The current senior leaders have a recognised strategic presence and are well networked locally, through LA level and GM structures and through focussed national arenas. In our board assessment and training, we will continue to look at their role and terms of reference and ensure that they contribute to this agenda as ambassadors and networkers. Early Break endeavours to ensure the voice of the child in appropriate forums, as outlined in our service user policy and the named opportunities for this. Senior leaders have taken up roles across GM, raising opportunity to influence in ICB mental health, complex safeguarding and violence reduction work. 

## **4. We do not have sufficient financial arrangements, processes, protocols and infrastructure in place to ensure the smooth running of the charity, avoid fraud and meet the requirements of the Charity Commission.** 

## Mitigation 

We continue to have a robust annual, external financial audit which highlights concerns and areas for improvement, which are signed off by the board and monitored. We have external management accounts reviewed by SLT and have reviewed and embedded the charity commission financial control checklist and finance manual in our practice, reviewed year on year. Finance is systematically reported and shared with the Board, allowing for planning at all levels.  The charity has reviewed its processes in line with the internal audit process agreed in clinical governance. We are working to embed Formstack as a further way to create efficiency in tech and our digital strategy that support our financial processes alongside HR and client facing activity. 

Internal processes and segregation of duties support avoidance of fraud as well as the commitment to cyber essentials plus in our digital processing. Robust processes and continued segregation of duties. 

Increased cyber security to support against fraud and increased insurance to that affect. 

**Page 4** 



**EARLY BREAK** 

## **REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

## **5. Association with high level safeguarding and/or serious untoward incidents.** 

## Mitigation 

Early Break has externally audited safeguarding/child protection/SUI policies and protocols in place and all staff are fully inducted and trained in these areas. All staff complete enhanced DBS checks which are renewed regularly. We have an experienced SLT, including a designated safeguarding role and appropriate trained deputies. An escalation process is embedded in practice and a risk and review cycle and dissemination of learning procedure is in place. We have an appointed H&S lead and oversight of a risk assessment culture. The service continues to complete a Section 11 audit annually.  Additional to this are external audits from LCO arrangements and internal audits on casework and embedding of a trauma informed approach throughout the organisation. Competency and rigorous case review process support staff identification and responsiveness to safeguarding ensuring we are confident that works do the right thing a in timely and ethical model. 

Staff have also had training in attending coroners court and we plan to embed weapon enabled crime policies to support our VRU work. We have a robust business continuity plan in place and hold an SLT oversight of untoward incidents/near misses with learning shared throughout the organisation ongoing in a range of meeting structures and comms. 

## **6. Adverse media impacting negatively on Early Break reputation.** 

## Mitigation 

Early Break carefully considers any engagement with the media, as outlined in our robust social media policy with clear delineation on contacts. We have internal sign off on all press releases and monitor our social media accounts underpinned by policy and governance. Staffing and external contracts and workforce conduct are outlined in relevant policies. The service has reviewed its social media role and associated personnel in the coming year so we are vocal in celebrating our work and managing effectively any attempts to derive salacious enquiry on the lives of our clients. 

Additionally, to this we head to our 30[th] year as a charity in 2024 and as such embedding a new marketing and comms lead in the coming year will support our media relationships ongoing. Ongoing consideration of engagement with media external to the organisation and policy review in place attached to this. Policy as part of induction in place. Skilled SLT in working with media and strong internal social media group outlaying messages associated to service business. 

Platform of work in conferences and national groups planned to ensure profile of work. 

## **7. Breaches in data protection and Information Governance regulation, impacting on service reputation and safety of young people.** 

## Mitigation 

We continue to have exemplary information governance and data protection policies and procedures in place, in line with ICO and NHS contract criteria. All staff have received and continue to receive ongoing training.  Data specific audits are embedded, including cyber fraud and GDPR practice. The service has a named data controller. As always, our focus will be in keeping children and families safe and thriving, focusing on prevention where we can, to support the reduction of presentation in expensive arenas of public sector offers.  We have recognized the threat of cyber fraud and have completed the process for cyber essential plus. We undertake a mix of data impact assessments on our work streams to ensure we are meeting the requirements of need and shared data demands. Additional insurance now in place with cyber essentials embed across service ensuring that we are fully supported through any cyber-attacks. This has been tested and reported in internally. 

Processes tested through an external agency and report given with action plans action. Ongoing audits regarding consent arrangements and GDPR visited with staff on a regular basis. 

## **Objectives and activities** 

The charity is established to provide the relief of sickness and the preservation of good health of young people who use legal and illegal substances by the provision of counselling, support and treatment services for such persons and their families; the provision of support and advocacy services to vulnerable young people and their parents/carers; 

**Page 5** 



## **EARLY BREAK REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

the provision of residential care to vulnerable young people where substance misuse is a factor in creating their vulnerability; the provision of services to families whose lives are adversely affected by a parent/carer/adult family member’s substance misuse; to advance research into the use of substances by young people and to disseminate the results of such research; to advance the education of the public, in particular young substance users and misusers, and the professionals and organisations who come into contact with such persons, providing appropriate training, advice and consultancy services and information and resources. To promote the physical and mental health and wellbeing of young people and their families in particular but not exclusively by providing advice and information and raising awareness. 

Each year the trustees review the objectives and activities of the charity to ensure they continue to reflect our aims and to provide public benefit.  The trustees are more than satisfied that they do. 

## **Review by the Chair of Trustees of developments, activities and achievements and of future prospects and plans** 

It is without doubt that Early Break has had to continually navigate and address its journey to offer support and staff welfare in the shadow of financial challenges for both our beneficiaries and workforce. We had been able to address incremental uplifts in the last year and made appropriate representation with our commissioning colleagues in how this can be addressed to stabilize and invest in a competent workforce ongoing. 

The service is looking forward to deeper understanding of our digital strategy in this coming year with a focus on AI and what this means in our delivery and efficacy as an organisation and plans are in place to explore this at all levels across the organisation. 

We are truly seeing the embedding of the Dame Carol Black review on substances in the recommendations set out in From “Harm to Hope”. It almost feels like a renaissance period in drug and alcohol work with the embedding of targets and practice in relation to From “Harm to Hope” in our substance misuse delivery. This is an exciting time to work in; alongside academic colleagues we maintain our commitment to understand and underpin best practice as the world for our young people and families is ever changing. Early Break is securing a new and emerging workforce in its drug and alcohol work and this has been noted in national documents that recruitment to drug and alcohol service is particularly challenged due to historic disinvestment and lack of skills/experience in this field. 

Our strengthened induction and increasing growth of developmental roles has supported the career paths for new staff at a pace that is right for them and most importantly the young people we serve. 

Across our family workstreams the emerging family hubs and family safeguarding models are being embedded and we are pleased that substance misuse is a recognised dynamic within this work. We look to support the number of people in treatment with our work in this by contributing to the adult statistics set within and supporting workforce development in whole family approaches where substance use is an issue.  Increasing offers across criminal justice are often difficult to join up and our roles developed through VRU money and through our Holding Families plus model are key to making the case for the specialised work with families who are more unlikely to present in universal or even targeted services. We are grateful for some opportunities to pilot two new ways of working with a parenting support role pilot in Trafford and a role based in an inpatient setting that explores co-occurring conditions and learning in this practice. 

Quality Assurance in our family work has supported the shift in underpinning adult treatment as well as sharpening equity of offer in our children’s work across this area. This builds on our national PHE funded work. Clearly lacking whole family approaches and a trauma lens to what families need has been uncovered time and time again and our commitment to offering this is unfaltering. 

This last year has seen the launch of our Stressed Out Brain resource alongside funding form violence reduction work across GM. This co-produced trauma informed resource has meant over 700 interdependent colleagues have received the trauma informed training that supports work with adolescents and substance use future plans for this including developing models specific to young women and care leavers. 

Our board remains consistent and within meetings we have ongoing space for special focussed time and business planning as well as mix of presentations on service activity, service user voice and the ongoing opportunity for board members to undertake service visits and training. It is our intention to expand our board through a recruitment process to support in increased skill set and succession planning within this aspect of Early Break. As ever we are grateful for the ongoing wisdom and support of our excellent board members. 

**Page 6** 



**EARLY BREAK** 

## **REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

We continue to have monthly internal finance/HR meetings, during which we scrutinise the figures and budgets to track the “bottom line”. We are confident in our processes, and we have in a commitment to best practice reviewed the financial systems in line with the Charity Commission guidance. We continue to have high levels of staff retention and low sickness rates but do not to take a complacent stance on this. We have embedded new leave for staff wellbeing on two half days as well as opportunity for staff to take two volunteer days to support a charity of their choice and thus strengthen our work as a charitable charity. Ongoing we’re looking for further low cost no cost staff benefits for our staff as well as maintaining our supervision, PDP and support processes. 

Year on year we have undertaken specific business planning for our areas of delivery that are held by our operational managers. These in turn speak to our business plans and reflect local and themed work. They are reviewed and worked to in locality meetings and are understood by all workforce in their practice to support thinking, we have included our consideration of risk for Early Break in this report. 

Over the past 12 months we have increased leadership capacity across service with more investment in the team leader level, which has created additional capacity for operational and senior managers. To underpin this there have been a mix of leadership training days focussing on culture, difficult conversations and support in HR processes reflecting our policy and internal leadership and management framework. We remain proud and ever impressed by the commitment of our leadership group to do the “right thing” for our young people and families. 

## **Financial review and reserves policy** 

## Income and expenditure: 

- Income increased by £522k. This increase has come from monies from OHID, VRU’s and work supporting vulnerable people in our Pathfinder and NEET projects. There was an increase in expenditure of £521k on charitable activities. 

- In tracking our areas of business and financial sources in the previous year our emotional health and wellbeing income increased which offset a historic higher percentage of substance use funding in service; now with the additional OHID money this has further increased the substance misuse income, but is underpinned by a national investment to this end. 

## Funds and reserves: 

- Reserves increased for a sixth consecutive year. Unrestricted funds at the year end amounted to £1,183,969 (2023: £823,932), of which £60,147 was designated for use on a variety of projects and activities. 

- Free reserves at the year end amounted to £855,776 (2023: £734,726). 

It is our belief that our reserves policy remains appropriate to the organisational context and the broad Charity Commission guidance issued in January 2016, Document Charity Reserves: Building Resilience, which stresses there is “no single level, or even a range of, reserves that is right for all charities”. This will of course be subject to annual review and consideration to our reinvestment back into the charity. Our free reserves balance at year end, as stated above, represents between 2.5 and 3 months of annual expenditure on charitable activities at current rates. 

## **Responsibilities of the trustees** 

Company law requires the directors of the charity (namely 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 as at the balance sheet date and of its incoming and outgoing resources for the year then ended. In preparing those financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- make proper judgements and estimates that are reasonable and prudent; 

- state whether applicable accountancy standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis, unless it is inappropriate to assume that the charity will be able to continue to meet its objectives. 

**Page 7** 



**EARLY BREAK** 

## **REPORT OF THE TRUSTEES/DIRECTORS (continued)** 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006.  They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities. 

Further, the trustees are responsible for preparing their trustees’ report which should disclose the legal and administrative details of the charity and contain a narrative report explaining the organisation’s objects, a review of the development, activities and achievements of the charity during the period and of its financial performance and position. 

## **Preparation of the accounts** 

Your attention is drawn to the fact that the charity has prepared accounts in accordance with Accounting and Reporting by Charities, preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has not been withdrawn. 

This has been done in order for the accounts to provide a true and fair view in accordance with Generally Accepted Accounting Practice. 

## **Statement of disclosure to auditors** 

So far as the directors are aware, there is no relevant audit information of which the company’s auditors are unaware. Additionally, the directors have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the charity’s auditors are aware of that information. 

## **Auditors** 

A resolution for the reappointment of Barlow Andrews LLP as auditors is to be proposed at the forthcoming Annual General Meeting. 

## **Approval of the Trustees’ Report** 

This report was approved by the trustees on 8 October 2024 and is signed on its behalf by: 

## **Vicky Maloney** 

**Chief Executive and Company Secretary** 

**Page 8** 



## **INDEPENDENT AUDITORS’ REPORT** 

## **TO THE MEMBERS OF EARLY BREAK** 

## **Opinion** 

We have audited the financial statements of Early Break for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company’s affairs as at 31 March 2024 and of its incoming resources and application of resources for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of Companies Act 2006. 

## **Basis of opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

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

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

Our responsibilities and 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. 

## **Opinion 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, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the directors’ report included within the trustees’ report has been prepared in accordance with applicable legal requirements. 

**Page 9** 



## **INDEPENDENT AUDITORS’ REPORT** 

## **TO THE MEMBERS OF EARLY BREAK** 

## **(continued)** 

## **Matters on which we are required to report by exception** 

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the 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. 

## **Responsibilities of trustees** 

As explained more fully in the statement of trustees’ responsibilities, the trustees (who are also directors of Early Break for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **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. Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

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

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

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation and employment legislation; 

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

**Page 10** 



## **INDEPENDENT AUDITORS’ REPORT** 

## **TO THE MEMBERS OF EARLY BREAK** 

## **(continued)** 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and 

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. 

To address the risk of fraud through management bias and override of controls, we: 

- performed analytical procedures to identify any unusual or unexpected relationships; 

- tested journal entries to identify unusual transactions; and 

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative or potential bias. 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

- agreeing financial statement disclosures to underlying supporting documentation; 

- reading the minutes of meetings of those charged with governance; 

- enquiring of management as to actual and potential litigation and claims; and 

- reviewing correspondence with relevant regulators. 

There are inherent limitations in our audit procedures described above.  The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of noncompliance.  Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect that those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our 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 of the Companies Act 2006. Our audit has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose.  To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the members as a body, for our audit work, for this report, or for the opinion we have formed. 

**David Kay FCA (Senior Statutory Auditor) For and on behalf of Barlow Andrews LLP** 

**Chartered Accountants and Statutory Auditors Carlyle House, 78 Chorley New Road, Bolton 8 October 2024** 

**Page 11** 



**EARLY BREAK** 

## **STATEMENT OF FINANCIAL ACTIVITIES** 

## **YEAR ENDED 31 MARCH 2024** 

|**Notes**<br>**Income:**<br>_Investment income_<br>_Income from charitable activities_<br>Treatment and intervention and<br>outreach work<br>3<br>**Total income**<br>**Expenditure on:**<br>_Charitable activities_<br>4<br>**Total expenditure**<br>**Net income/(expenditure) for the year**<br>5<br>Transfers between funds<br>17<br>**Net movement in funds**<br>**Funds balances brought forward**<br>**Funds balances carried forward**<br>17|**2024**<br>**Unrestricted**<br>**funds**<br>**2024**<br>**Restricted**<br>**funds**<br>**2024**<br>**Total**<br>**Funds**<br>**2023**<br>**Unrestricted**<br>**funds**<br>**2023**<br>**Restricted**<br>**funds**<br>**2023**<br>**Total**<br>**Funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>4,065<br>-<br>4,065<br>1,078<br>-<br>1,078<br>20,321<br>4,923,617<br>4,943,938<br>12,707<br>4,411,607<br>4,424,314|
|---|---|
||24,386<br>4,923,617<br>4,948,003<br>13,785<br>4,411,607<br>4,425,392|
||258,146<br>4,178,640<br>4,436,786<br>353,995<br>3,561,292<br>3,915,287|
||258,146<br>4,178,640<br>4,436,786<br>353,995<br>3,561,292<br>3,915,287|
||(233,760)<br>744,977<br>511,217<br>(340,210)<br>850,315<br>510,105<br>593,797<br>(593,797)<br>-<br>539,713<br>(539,713)<br>-|
||360,037<br>151,180<br>511,217<br>199,503<br>310,602<br>510,105<br>823,932<br>788,234<br>1,612,166<br>624,429<br>477,632<br>1,102,061|
||1,183,969<br>939,414<br>2,123,383<br>823,932<br>788,234<br>1,612,166|



The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. It includes all gains and losses recognised in the year. All of the charity’s activities are classed as continuing. 

**Page 12** 



**EARLY BREAK** 

## **BALANCE SHEET AS AT 31 MARCH 2024** 

||**Notes**|**2024**|**2023**|
|---|---|---|---|
|||**£**|**£**|
|**Fixed assets**||||
|Intangible assets|9|-|-|
|Tangible assets|10|270,046|29,059|
|||270,046|29,059|
|**Current assets**||||
|Debtors|11|681,688|1,322,305|
|Cash at bank and in hand||1,605,778|927,090|
|||2,287,466|2,249,395|
|**Creditors: amounts falling due**||||
|**within one year**|12|301,363|666,288|
|**Net current assets**||1,986,103|1,583,107|
|**Creditors: amounts falling due**||||
|**after one year**|13|132,766|-|
|**Net assets**||2,123,383|1,612,166|
|**Funds**||||
|Unrestricted funds|17|1,183,969|823,932|
|Restricted funds|17|939,414|788,234|
|**Total funds**||2,123,383|1,612,166|



These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and The Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS 102”). 

The financial statements were approved by the board on 8 October 2024 and signed on its behalf by: 

**Tracy Hill Trustee Company registration number: 03320039** 

**Page 13** 



## **EARLY BREAK STATEMENT OF CASH FLOWS** 

## **YEAR ENDED 31 MARCH 2024** 

|**Notes**<br>**Net cash generated from/(used in)**<br>**operating activities**<br>16<br>**Investing activities**<br>Purchase of fixed assets<br>Investment income<br>**Increase/(Decrease) in cash and cash**<br>**equivalents in the year**<br>Cash and cash equivalents brought<br>forward<br>**Cash and cash equivalents carried**<br>**forward**|**2024**<br>**£**<br>940,053<br>(265,430)<br>4,065<br>678,688<br>927,090<br>1,605,778|**2023**<br>**£**<br>(298,916)<br>(5,110)<br>1,078|
|---|---|---|
|||(302,948)<br>1,230,038|
|||927,090|



**Page 14** 



**EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS** 

## **YEAR ENDED 31 MARCH 2024** 

## **1. Accounting policies** 

## **Charity information** 

Early Break is a charitable company limited by guarantee, incorporated on 18 February 1997 in England and Wales. The registered office is Annara House, 7-9 Bury Road, Radcliffe. 

## 1.1 **Accounting convention** 

The financial statements have been prepared in accordance with the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". 

The charity is a Public Benefit Entity as defined by FRS 102. 

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

## 1.2 **Preparation of the accounts on a going concern basis** 

At the time of approving the financial statements, the trustees have a reasonable expectation that with these measures in place the charity has adequate resources to continue in operational existence for the foreseeable future.  Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. 

## 1.3 **Fund accounting** 

General unrestricted funds are those which are available for use or retention at the discretion of the trustees in furtherance of the objects of the charity. Designated funds are unrestricted funds which the trustees have earmarked for specific projects or purposes out of general funds and can be varied at the discretion of the trustees. 

Restricted funds are funds subject to specific restrictive conditions imposed by funding bodies, donors etc. Expenditure which meets these criteria is allocated against the fund, together with a fair allocation of management and support costs. 

## 1.4 **Income** 

Income is recognised on a receivable basis and is reported gross of related expenditure. Items of income are recognised when each of the following criteria are in place: the charity has entitlement to the funds, any performance conditions have been met or are fully within the control of the charity, there is sufficient certainty that receipt of the income is considered probable, and the amount can be measured reliably. 

Revenue grants, including both restricted and unrestricted funding, are included in the year in which they are receivable. If they relate to a specified future period they are deferred accordingly. 

Grants for the purchase of tangible fixed assets are credited to restricted income when receivable. Depreciation on the assets concerned is charged against the restricted fund. 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. 

**Page 15** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## 1.5 **Expenditure** 

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to that category. Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. 

Charitable expenditure comprises those costs directly incurred by the charity in the delivery to beneficiaries of its core activities and services, including grants administration. The support costs associated with delivery of these activities and services is also included. 

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 

Support costs include those central functions which assist the work of the charity but do not directly undertake charitable activities. They are allocated to the activity cost categories on bases consistent with the use of the resources, as set out in note 4. 

## 1.6 **Transfers** 

Transfers between restricted and unrestricted funds generally represent agreed contributions to management and administration costs etc. built into the funding offers. Occasionally transfers will be made from unrestricted funds to cover an overspend on a restricted fund. Transfers between designated funds and general funds are made at the discretion of the trustees as explained in note 17. 

## 1.7 **Tangible fixed assets** 

Tangible fixed assets costing more than £1,000 are capitalised and included at cost. 

Depreciation is provided on tangible fixed assets, purchased from unrestricted funds, at rates calculated to write off the cost of each asset over its estimated useful life, taking into account estimated residual value, as follows: 

Motor vehicles - 20% on cost per annum Buildings and improvements - 2% on cost per annum Fixtures, fittings and equipment - 33[1] /3 % on cost per annum 

Any tangible fixed assets purchased using restricted funds are depreciated over the length of the grant period. 

## 1.8 **Intangible fixed assets** 

Intangible fixed assets comprise of application software and database software developed externally.  The application software is defined as having a finite useful life and the costs are to be amortised on a straight line basis over the estimated useful life of 5 years, beginning when the development is complete, and the app is in use. The database software and redesign of the website are being amortised at 33.33% as the charity believes this best represents the useful lives of the assets. 

Intangible fixed assets are reviewed for impairment whenever there is an indication that the carrying value may be impaired. They are recognised at cost less accumulated amortisation and accumulated impairment losses. 

## 1.9 **Pensions** 

The company operates a defined contribution scheme for its employees administered by Aegon.  The assets of the scheme are held separately from those of the charity.  The pension costs charged in the financial statements represent the contribution payable by the company during the year. 

**Page 16** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## **(CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## 1.10 **Employee benefits** 

The costs of short-term employee benefits are recognised as a liability and an expense. 

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 company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## 1.11 **Operating leases** 

Operating lease rentals, including property rents, are charged to the Statement of Financial Activities in the period to which they relate. 

## 1.12 **Debtors** 

Trade and other debtors are recognised at the settlement amount due. 

## 1.13 **Cash at bank and in hand** 

Cash at bank and in hand includes cash and short term highly liquid bank deposits. 

## 1.14 

## **Creditors** 

Creditors are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due. 

Deferred income included in the year in creditors or received into the bank, but which relates to a subsequent period, such as a grant relating specifically to a future period, is recognised in the Statement of Financial Activities of that period. 

## 1.15 **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, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## **Basic financial assets** 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price and subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised. 

## _**Impairment of financial assets**_ 

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been 

**Page 17** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31 MARCH 2024** 

affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss. 

## _**Derecognition of financial assets**_ 

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. 

## _**Classification of financial liabilities**_ 

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. 

## **Basic financial liabilities** 

Basic financial liabilities, which include trade and other creditors, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as receivable within one year are not amortised. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled. 

## **2. Judgements and key sources of estimation uncertainty** 

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

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

**Page 18** 



## **EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

|**3. Income from charitable activities**|**2024**<br>**Unrestricted**|**2024**<br>**Restricted**|**2024**<br>**Total**|**2023**<br>**Total**|
|---|---|---|---|---|
||**£**|<br>**£**|**£**|**£**|
|**Treatment, intervention & outreach work**|||||
|Rochdale DAAT|-|349,559|349,559|300,000|
|Bury DAAT|-|196,217|196,217|196,179|
|Bereavement Counselling|-|84,479|84,479|81,897|
|Bury Outreach|-|12,300|12,300|3,600|
|Bury CCG|-|-|-|96,197|
|Bolton, Salford and Trafford|-|556,358|556,358|518,330|
|Streetwise|-|40,805|40,805|61,149|
|Bury Family Safeguarding Partnership|-|60,083|60,083|-|
|ICB Bury|-|177,434|177,434|-|
|GM Housing First|-|124,622|124,622|117,138|
|Mentally Healthy Schools Bury|-|179,158|179,158|144,388|
|Mentally Healthy Schools Rochdale|-|46,364|46,364|44,858|
|Bury Vaping|-|10,000|10,000|-|
|The Getting Helpline|-|169,678|169,678|158,638|
|Early Help Hub Bury|-|150,000|150,000|-|
|ICB Streetwise|-|90,620|90,620|-|
|Oldham|-|534,215|534,215|599,216|
|BBST PP OHID|-|164,002|164,002|252,833|
|Cardinal Langley|-|12,446|12,446|7,056|
|CCG Bury (Mindfulness)|-|42,690|42,690|263,913|
|Junction 17|-|12,364|12,364|-|
|Ingeus|-|47,139|47,139|147,865|
|Rochdale CCG (Closing The Gap)|-|106,315|106,315|102,631|
|Rochdale – Universal Funding|-|-|-|6,706|
|Rochdale VRU|-|48,003|48,003|31,500|
|OHID Bolton, Salford and Trafford|-|38,683|38,683|-|
|Salford Social Care|-|-|-|38,027|
|Thrive Rochdale|-|90,615|90,615|129,948|
|Trauma Responsive|-|-|-|12,818|
|VCSE Navigator|-|258,000|258,000|193,968|
|Vol & Comm Grant|-|-|-|15,063|
|Blackburn with Darwen|-|322,271|322,271|301,877|
|Pathfinder|-|212,257|212,257|105,972|
|Trauma Informed|-|-|-|82,692|
|Oldham CSC|-|149,001|149,001|149,000|
|Oldham VRU|-|32,002|32,002|32,000|
|Salford VRU|-|29,002|29,002|29,000|
|Bury VRU|-|19,054|19,054|5,775|
|Salford Vaping|-|9,999|9,999|-|
|Targeted Work Trafford|-|39,998|39,998|-|
|Turnaround Rochdale|-|10,000|10,000|-|
|Heywood VRU|-|-|-|10,000|
|Orbish|-|17,352|17,352|10,123|
|OHID Bury|-|25,270|25,270|18,049|
|OHID Rochdale|-|141,959|141,959|72,891|
|OHID B&D|-|145,308|145,308|21,060|
|OHID Oldham|-|42,000|42,000|21,000|



**Page 19** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

|**3. Income from charitable activities**<br>**(Continued)**<br>Radcliffe Rotary Schools<br>Salford Complex Safeguarding<br>Aris<br>Domestic Abuse<br>Rend<br>Resources – Stressed Out Brain<br>Sarah J Truman<br>Miscellaneous grants, donations and income|**2024**<br>**2024**<br>**2024**<br>**2023**<br>**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>750<br>750<br>5,250<br>-<br>9,747<br>9,747<br>-<br>-<br>5,000<br>5,000<br>5,000<br>-<br>-<br>-<br>18,000<br>-<br>25,000<br>25,000<br>-<br>-<br>65,998<br>65,998<br>-<br>-<br>19,500<br>19,500<br>-<br>20,321<br>-<br>20,321<br>12,707|
|---|---|
||20,321<br>4,923,617<br>4,943,938<br>4,424,314|



**Page 20** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **4. Expenditure on charitable activities** 

|**Basis of**<br>**allocation**<br>**Costs directly allocated to activities**<br>Staff costs<br>Direct<br>Pension costs<br>Direct<br>Bad debts<br>Direct<br>Hygiene and office cleaners<br>Direct<br>Consultancy and advice<br>Direct<br>Promotion and advertising<br>Direct<br>Supervision<br>Direct<br>Training provision<br>Direct<br>Utilities<br>Direct<br>Travel expenses<br>Direct<br>Accountancy and audit fees<br>Direct<br>Doctor and medical fees<br>Direct<br>Printing, postage and stationery<br>Direct<br>Sundry running expenses<br>Direct<br>Health and safety<br>Direct<br>Property repairs and alterations<br>Direct<br>Telephone, internet and IT costs<br>Direct<br>Project work<br>Direct<br>Depreciation<br>Direct<br>Amortisation<br>Direct<br>Legal and professional fees<br>Direct<br>Mortgage Interest<br>Direct|**Charitable**<br>**activities**<br>**Governance**<br>**costs**<br>**2024**<br>**Total**<br>**funds**<br>**2023**<br>**Total**<br>**funds**<br>**£**<br>**£**<br>**£**<br>**£**<br>2,788,925<br>-<br>2,788,925<br>2,494,950<br>139,803<br>-<br>139,803<br>132,972<br>4,368<br>-<br>4,368<br>-<br>18,184<br>-<br>18,184<br>11,140<br>293<br>-<br>293<br>46,681<br>9,618<br>-<br>9,618<br>8,870<br>38,538<br>-<br>38,538<br>34,829<br>12,062<br>-<br>12,062<br>8,280<br>37,821<br>-<br>37,821<br>22,223<br>57,031<br>-<br>57,031<br>49,392<br>34,706<br>10,560<br>45,266<br>36,133<br>650<br>-<br>650<br>2,600<br>50,055<br>-<br>50,055<br>54,026<br>51,216<br>-<br>51,216<br>57,124<br>5,822<br>-<br>5,822<br>5,420<br>20,989<br>-<br>20,989<br>17,588<br>80,391<br>-<br>80,391<br>67,486<br>666,320<br>-<br>666,320<br>466,082<br>24,443<br>-<br>24,443<br>14,082<br>-<br>-<br>-<br>1,635<br>25,406<br>-<br>25,406<br>23,370<br>1,259<br>-<br>1,259<br>-|
|---|---|
||4,067,900<br>10,560<br>4,078,460<br>3,554,883|



|**Support costs allocated to activities**<br>Staff costs<br>Staff time<br>Pension costs<br>Staff time<br>Rent and rates<br>Floor area<br>Insurance<br>Floor area<br>Telephone, internet and IT costs<br>Staff time|130,787<br>8,114<br>138,901<br>138,599<br>7,099<br>434<br>7,533<br>7,561<br>107,571<br>-<br>107,571<br>93,985<br>26,095<br>-<br>26,095<br>17,906<br>78,226<br>-<br>78,226<br>102,353|
|---|---|
||349,778<br>8,548<br>358,326<br>360,404|
||4,417,678<br>19,108<br>4,436,786<br>3,915,287|



**Page 21** 



## **EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **5.          Net income** 

|**.          Net income**|||
|---|---|---|
|This is stated after charging:|**2024**|**2023**|
||**£**|**£**|
|Amortisation and depreciation|24,443|15,717|
|Auditors’ remuneration:|||
|Audit fees|10,560|10,765|
|Operating leases – land and buildings|107,571|93,985|



## **6.          Staff costs and numbers** 

|**.          Staff costs and numbers**|||
|---|---|---|
|Staff costs were as follows:<br>Salaries and wages<br>Social security costs<br>Pension contributions|**2024**<br>**£**<br>2,690,282<br>237,544<br>147,336<br>3,075,162|**2023**<br>**£**<br>2,422,098<br>211,451<br>140,533|
|||2,774,082|



One employee received emoluments between £70,001 and £80,000 during the year (2023: 0). 

No employees received emoluments between £60,001 and £70,000 during the year (2023: 1). 

The total employee benefits of the key management personnel of the charity were £272,702 (2023: £236,780). 

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

|Management<br>Treatment, intervention, and outreach<br>Administration and support|**2024**<br>4<br>104<br>2<br>110|**2023**<br>4<br>97<br>3|
|---|---|---|
|||104|



## **7. Pension costs** 

The charity operates a defined contribution pension scheme in respect of staff.  The scheme and its assets are held by independent managers.  The pension charge represents contributions due from the company and amounted to £147,336 (2023: £140,533). 

## **8. Trustees** 

The trustees have not received any remuneration or benefits or reimbursement of expenses during the year. 

**Page 22** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

|**9.**<br>**Intangible fixed assets**<br>**Cost**<br>At 1 April 2023<br>Additions<br>At 31 March 2024<br>**Amortisation**<br>At 1 April 2023<br>Charge for the year<br>At 31 March 2024<br>**Net book value**<br>At 31 March 2024<br>At 31 March 2023<br>**10.**<br>**Tangible fixed assets**<br>**Cost**<br>At 1 April 2023<br>Additions<br>At 31 March 2024<br>**Depreciation**<br>At 1 April 2023<br>Charge for the year<br>At 31 March 2024<br>**Net book value**<br>At 31 March 2024<br>At 31 March 2023|**Software**<br>**Website**<br>**Total**<br>**£**<br>**£**<br>**£**<br>26,995<br>7,250<br>34,245<br>-<br>-<br>-<br>26,995<br>7,250<br>34,245<br>26,995<br>7,250<br>34,245<br>-<br>26,995<br>7,250<br>34,245<br>-<br>-<br>-<br>-<br>-<br>-<br>**Fixtures**<br>**fittings and**<br>**equipment**<br>**Motor**<br>**vehicles**<br>**Buildings**<br>**and**<br>**improvements**<br>**Total**<br>**£**<br>**£**<br>**£**<br>**£**<br>113,393<br>2,000<br>-<br>115,393<br>37,895<br>-<br>227,535<br>265,430|**Software**<br>**Website**<br>**Total**<br>**£**<br>**£**<br>**£**<br>26,995<br>7,250<br>34,245<br>-<br>-<br>-|
|---|---|---|
|||26,995<br>7,250<br>34,245|
|||26,995<br>7,250<br>34,245<br>-|
|||26,995<br>7,250<br>34,245|
|||-<br>-<br>-|
|||-<br>-<br>-|
||380,823<br>151,288<br>2,000<br>227,535||
||84,334<br>2,000<br>-<br>86,334<br>23,694<br>-<br>749<br>24,443||
||108,028<br>2,000<br>749<br>110,777||
||43,260<br>-<br>226,786<br>270,046||
||29,059<br>-<br>-<br>29,059||



**Page 23** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31 MARCH 2024** 

|**11.**<br>**Debtors**<br>Trade debtors<br>Other debtors<br>**12.**<br>**Creditors: amounts falling due within one year**<br>Trade creditors<br>Taxation and social security<br>Other creditors and accruals<br>Bank loans<br>Deferred income|**2024**<br>**£**<br>617,653<br>64,035<br>681,688<br>**2024**<br>**£**<br>106,060<br>63,849<br>62,262<br>9,925<br>59,267<br>301,363|**2023**<br>**£**<br>1,233,133<br>89,172|
|---|---|---|
|||1,322,305|
|||**2023**<br>**£**<br>61,371<br>50,299<br>53,384<br>-<br>501,234|
|||666,288|



## **12. Creditors: amounts falling due within one year** 

Deferred income represents income received in the year for specific expenditure which partly, or wholly, falls in a later period. The amount deferred at year end equates to the portion remaining to be spent at that point. 

## **13. Creditors: amounts falling due after more than one year** 

|Bank loans|**2024**<br>**£**<br>132,766<br>132,766|**2023**<br>**£**<br>-|
|---|---|---|
|||-|



Bank loans is made up of a loan secured by fixed charges over the tangible property. 

**Page 24** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **14. Financial instruments** 

|**Carrying amount of financial assets**<br>Equity instruments measured at cost less impairment, comprising cash<br>at bank and in hand, trade and other debtors and accrued income<br>**Carrying amount of financial liabilities**<br>Equity instruments measured at cost less impairment,<br>comprising creditors per note 12, but excluding deferred income,<br>taxation and social security<br>**15.**<br>**Analysis of net assets between funds**<br>**Unrestricted**<br>**funds**<br>**£**<br>Fund balances at 31 March 2024 are represented by:<br>Intangible assets<br>-<br>Tangible assets<br>270,046<br>Net current assets<br>1,046,689<br>Non – current liabilities<br>(132,766)<br>1,183,969<br>Fund balances at 31 March 2023 were represented by:<br>Intangible assets<br>-<br>Tangible assets<br>29,059<br>Net current assets<br>794,873<br>823,932|**2024**<br>**£**<br>2,241,782<br>**2023**<br>**£**<br>178,257<br>**Restricted**<br>**funds**<br>**£**<br>-<br>-<br>939,414<br>939,414<br>-<br>-<br>788,234<br>788,234|**2023**<br>**£**<br>2,240,083|
|---|---|---|
|||**2023**<br>**£**<br>114,755|
|||**Total**<br>**£**<br>-<br>270,046<br>1,986,103<br>(132,766)<br>2,123,383|
|||-<br>29,059<br>1,583,107<br>1,612,166|



**Page 25** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

|**16.**<br>**Net cash generated from/(used in) operations**<br>Net movement in funds for the year<br>Adjustments for:<br>Depreciation charged<br>Amortisation charged<br>Investment income received<br>_Movements in working capital:_<br>(Increase)/Decrease in debtors<br>Decrease in creditors<br>**Net cash generated/(used)**|**2024**<br>**£**<br>511,217<br>24,443<br>-<br>(4,065)<br>640,616<br>(232,158)<br>940,053|**2023**<br>**£**<br>510,105<br>14,082<br>1,635<br>(1,078)<br>(559,949)<br>(263,711)|
|---|---|---|
|||(298,916)|



**Page 26** 



## **EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **17a. Movements in funds for the year** 

||**Balance**||||**Balance**|
|---|---|---|---|---|---|
||**01.04.23**|**Income**|**Expenditure**|**Transfers**|**31.03.24**|
|**Restricted funds**|**£**|**£**|**£**|**£**|**£**|
|Rochdale DAAT|7,284|349,559|(277,279)|(46,502)|33,062|
|Bury DAAT|8,265|196,217|(155,743)|(48,739)|-|
|Bury CCG (Mindfulness)|60,030|42,690|(88,602)|(5,250)|8,868|
|Bolton, Salford and Trafford|66,094|556,358|(430,351)|(97,579)|94,522|
|Bereavement Counselling|33,458|84,479|(95,784)|(14,087)|8,066|
|Bury Outreach|8,220|12,300|(5,654)|-|14,866|
|Early Hub Help|-|150,000|(147,208)|(2,792)|-|
|Public Health England|10,731|-|(11,100)|369|-|
|Resources – Stressed Out Brain|-|65,998|(30,787)|-|35,211|
|Rochdale Outreach|3,699|-|(336)|-|3,363|
|GM Housing First|1,133|124,622|(104,376)|(21,379)|-|
|Mentally Healthy Schools Bury|68,426|179,158|(142,861)|(24,000)|80,723|
|Mentally Healthy Schools Rochdale|15,453|46,364|(53,309)|(8,508)|-|
|Oldham|606|534,215|(497,439)|(37,382)|-|
|The Getting Helpline|1,817|169,678|(110,898)|(22,317)|38,280|
|Trafford Outreach|7,792|-|(1,994)|-|5,798|
|BBST PP OHID|161,195|164,002|(159,443)|(17,324)|148,430|
|Blackburn with Darwen|56,259|322,271|(296,916)|(37,586)|44,028|
|Cardinal Langley|2,297|12,446|(5,167)|-|9,576|
|ICB Bury|-|177,434|(160,308)|(7,431)|9,695|
|Closing The Gap Group Work|4,289|-|(24)|(4,265)|-|
|Ingeus|11,970|47,139|(49,647)|(9,462)|-|
|Pathfinder|344|212,257|(180,300)|(32,301)|-|
|Rochdale CCG (Closing The Gap)|11,246|106,315|(84,723)|(14,424)|18,414|
|ICB Streetwise|-|90,620|(73,304)|(7,482)|9,834|
|Rochdale VRU|12,612|48,003|(21,688)|-|38,927|
|Salford Outreach|-|-|(2,099)|5,000|2,901|
|Sarah J Truman|-|19,500|(23,204)|3,704|-|
|Thrive Rochdale|66,184|90,615|(69,820)|(14,357)|72,622|
|Trauma Informed|32,766|-|(31,387)|(1,379)|-|
|Trauma Responsive|14,953|-|(14,953)|-|-|
|VCSE Navigator|-|258,000|(216,688)|(41,312)|-|
|OHID Bolton, Salford and Trafford|-|38,683|(39,300)|617|-|
|Streetwise|9,154|40,805|(43,658)|(5,998)|303|
|Oldham CSC|12,729|149,001|(153,002)|(8,728)|-|
|Oldham VRU|32,000|32,002|(39,544)|-|24,458|
|Salford VRU|12,380|29,002|(33,889)|(7,493)|-|
|Bury VRU|2,539|19,054|(14,273)|(7,320)|-|
|Heywood VRU|7,731|-|(1,682)|-|6,049|
|Orbish|-|17,352|(15,832)|(1,520)|-|
|OHID Bury|7,472|25,270|(28,915)|(3,827)|-|
|OHID Rochdale|12,540|141,959|(98,731)|(12,769)|42,999|



**Page 27** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) YEAR ENDED 31 MARCH 2024** 

## **17a. Movements in funds for the year** 

|**Continued**<br>OHID B&D<br>OHID Oldham<br>Radcliffe Rotary Schools<br>Aris<br>Targeted Work Trafford<br>Bury Family Safeguarding<br>Rend<br>Bury Vaping<br>Salford Vaping<br>Salford Complex Safeguarding<br>Turn Around Rochdale<br>Junction 17<br>**Restricted funds**<br>**Unrestricted funds**<br>**Total funds**|**Balance**<br>**Balance**<br>**01.04.23**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**31.03.24**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>183<br>145,308<br>(56,639)<br>(18,796)<br>70,056<br>20,968<br>42,000<br>(24,970)<br>(2,711)<br>35,287<br>3,415<br>750<br>(760)<br>(3,405)<br>-<br>-<br>5,000<br>-<br>(5,000)<br>-<br>-<br>39,998<br>(1,483)<br>-<br>38,515<br>-<br>60,083<br>(36,832)<br>-<br>23,251<br>-<br>25,000<br>(19,889)<br>(5,111)<br>-<br>-<br>10,000<br>(9,000)<br>(1,000)<br>-<br>-<br>9,999<br>(9,000)<br>(999)<br>-<br>-<br>9,747<br>(1,407)<br>(1,109)<br>7,231<br>-<br>10,000<br>-<br>-<br>10,000<br>-<br>12,364<br>(6,442)<br>(1,843)<br>4,079|
|---|---|
||788,234 4,923,617<br>(4,178,640)<br>(593,797)<br>939,414|
||823,932<br>24,386<br>(258,146)<br>593,797<br>1,183,969|
||1,612,166 4,948,003<br>(4,436,786)<br>-<br>2,123,383|



Within unrestricted funds are funds totalling £60,147 (2023: £60,147) which have been designated by the trustees for specific purposes (see note 18). 

Transfers shown between restricted and unrestricted funds in notes 17a and 17b generally represent agreed contributions to management and administration costs etc. built into the funding offers. Occasionally, transfers will be made from unrestricted funds to cover an overspend on a restricted fund. Transfers between designated funds and general funds are made at the discretion of the trustees, as explained in note 18. 

Further information about restricted funds and designated funds is provided in note 18. 

**Page 28** 



## **EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **17b. Movements in funds for the prior year (for comparison purposes)** 

||**Balance**||||**Balance**|
|---|---|---|---|---|---|
||**01.04.22**|**Income**|**Expenditure**|**Transfers**|**31.03.23**|
|**Restricted funds**|**£**|**£**|**£**|**£**|**£**|
|Rochdale DAAT|6,698|300,000|(249,059)|(50,357)|7,282|
|Bury DAAT|3,006|196,179|(140,793)|(50,127)|8,265|
|Bury CCG (Mindfulness)|81,707|96,197|(117,874)|-|60,030|
|Bolton, Salford and Trafford|26,435|518,330|(382,716)|(95,955)|66,094|
|Bereavement Counselling|13,358|81,897|(55,797)|(6,000)|33,458|
|Bury Outreach|7,273|3,600|(2,653)|-|8,220|
|Anti-Bullying & Falinge Park High School|3,629|-|(760)|(2,869)|-|
|Public Health England|84,741|-|(74,010)|-|10,731|
|The Grand Trust|15,611|-|(15,380)|(231)|-|
|Rochdale Outreach|6,747|-|(3,048)|-|3,699|
|GM Housing First|-|117,138|(100,729)|(15,276)|1,133|
|Mentally Healthy Schools Bury|34,210|144,388|(105,549)|(4,623)|68,426|
|Mentally Healthy Schools Rochdale|11,702|44,858|(37,252)|(3,855)|15,453|
|Oldham|51,253|599,216|(603,641)|(46,222)|606|
|The Getting Helpline|25|158,638|(105,051)|(51,795)|1,817|
|Trafford Outreach|10,633|-|(2,841)|-|7,792|
|BBST|42,646|252,833|(116,864)|(17,420)|161,195|
|Blackburn with Darwen|(4,055)|301,877|(213,392)|(28,171)|56,259|
|Cardinal Langley|-|7,056|(4,759)|-|2,297|
|CCG Bury|(952)|263,913|(231,393)|(31,568)|-|
|Closing The Gap Group Work|6,363|-|(2,074)|-|4,289|
|Ingeus|2,807|147,865|(117,487)|(21,215)|11,970|
|Pathfinder|(78)|105,972|(98,905)|(6,645)|344|
|Rochdale CCG (Closing The Gap)|-|102,631|(82,185)|(9,200)|11,246|
|Rochdale – Universal Funding|11,851|6,706|(15,655)|(2,902)|-|
|Rochdale VRU|4,847|31,500|(21,985)|(1,750)|12,612|
|Salford Outreach|1,509|-|(1,724)|215|-|
|Salford Social Care|-|38,027|(29,240)|(8,787)|-|
|Thrive Rochdale|37,539|129,948|(85,435)|(15,868)|66,184|
|Trauma Informed|(69)|82,692|(47,414)|(2,443)|32,766|
|Trauma Responsive|8,145|12,818|(6,010)|-|14,953|
|VCSE Navigator|8,686|193,968|(165,201)|(37,453)|-|
|Vol & Comm Grant|1,361|15,063|(11,862)|(4,562)|-|
|Streetwise|-|61,149|(51,995)|-|9,154|
|Oldham CSC|-|149,000|(130,794)|(5,477)|12,729|
|Oldham VRU|-|32,000|-|-|32,000|
|Salford VRU|-|29,000|(16,620)|-|12,380|
|Bury VRU|-|5,775|(2,842)|(394)|2,539|
|Heywood VRU|-|10,000|(2,269)|-|7,731|
|Orbish|-|10,123|(10,075)|(48)|-|
|OHID Bury|-|18,049|(9,469)|(1,108)|7,472|
|OHID Rochdale|-|72,891|(58,524)|(1,827)|12,540|



**Page 29** 



## **EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **17b. Movements in funds for the prior year (for comparison purposes)** 

|**Continued**<br>OHID B&D<br>OHID Oldham<br>Radcliffe Rotary Schools<br>Aris<br>Domestic Abuse<br>Other funds<br>**Restricted funds**<br>**Unrestricted funds**<br>**Total funds**|**Balance**<br>**Balance**<br>**01.04.22**<br>**Income**<br>**Expenditure**<br>**Transfers**<br>**31.03.23**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>21,060<br>(15,522)<br>(5,355)<br>183<br>-<br>21,000<br>(32)<br>-<br>20,968<br>-<br>5,250<br>(1,835)<br>-<br>3,415<br>-<br>5,000<br>-<br>(5,000)<br>-<br>-<br>18,000<br>(12,459)<br>(5,541)<br>-<br>4<br>-<br>(118)<br>114<br>-|
|---|---|
||477,632<br>4,411,607<br>(3,561,292)<br>(539,713)<br>788,234|
||624,429<br>13,785<br>(353,995)<br>539,713<br>823,932|
||1,102,061<br>4,425,392<br>(3,915,287)<br>-<br>1,612,166|



Within unrestricted funds are funds totalling £60,147 (2022: £67,887) which have been designated by the trustees for specific purposes (see note 18). 

**Page 30** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2023** 

## **18. Information about restricted and designated funds** 

## **Restricted funds:** 

Rochdale and Bury DAAT - Ongoing payments in relation to our DAAT contract and various projects, such as Holding Families (family parental substance misuse focused work). 

Bury CCG (Mindfulness) - For mindfulness work in Bury. 

Emotional Wellbeing - For a post held in Rochdale in relation to ‘Emotional Health and Well Being’. 

Bolton, Salford and Trafford – Contract to deliver specialist young person and families substance misuse service. 

Bereavement Counselling – Bereavement and loss counselling for young people in Bury. 

Bury and Rochdale Outreach – Street base outreach work with young people. 

Anti-Bullying & Falinge Park High School – Deliver a pilot with local high schools to work specifically with young people who are perpetrators of bullying to work to combat bullying in the school environment. 

Public Health England – Holding Families Plus Project; partnership work with Rochdale Council, GMMH, One Plus One, Manchester Metropolitan University to work with families with parental alcohol misuse. 

The Grand Trust – Funds towards costs incurred for the Holding Families, SIF and Henry Smith projects. 

CHK Foundation – For the direct intervention with young people to address alcohol and drug misuse. 

Rochdale WEA – For a dedicated worker in each of Bury and Rochdale to act alongside programmes in both areas to broaden the response to young people on the edge of gang related and weapon related crime in the area. 

Rochdale MBC Alcohol Exposed Pregnancy – Support for women struggling with alcohol use during their pregnancy. 

Barnardos Phase 1/Phase 2 – For group support sessions and education re-integration. 

GM Housing First – To support people facing difficulties in finding and sustaining suitable accommodation. 

Hopwell Hall College – To support the emotional health and wellbeing of pupils. 

Lottery – To offer brief emotional health and wellbeing intervention to young peoples during the pandemic. 

Mentally Healthy Schools Bury and Rochdale – For dedicated workers to support mental health in the school environment. 

Oldham - Delivering an integrated young person’s sexual health and substance misuse service. 

Salford Steer – For a dedicated worker to work alongside Salford Foundation’s STEER workers to provide intervention with young people to address alcohol and drug misuse. 

The Getting Helpline – To provide a telephone support line to those experiencing low level emotional/mental health difficulties. 

Trafford Outreach – Street base outreach work with young people. 

Youth Endowment – For the direct intervention with young people to address legal and illegal drug misuse. 

BBST - Contract to deliver specialist young person and families substance misuse service. 

Blackburn with Darwen - To deliver the young people and families treatment services as part of the all age substance misuse service in Blackburn with Darwen 

Cardinal Langley- Project offering 2 days / week emotional health and wellbeing support based in school setting (school directly funded). 

CCG Bury- Emotional health and wellbeing support 1:1 to young people aged 14-16 (Streetwise) and 16- 25 (Closing the Gap). 

**NOTES TO THE FINANCIAL STATEMENTS** 

**Page 31** 



**EARLY BREAK (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2023** 

## **18. Information about restricted and designated funds (continued)** 

Closing the Gap Group Work- Lets do it! Bury local authority funded group work for CYP aged 16-25. 

Ingeus - Contract to support NEET and hidden NEET young people into education, training or employment. 

Pathfinder- To offer solution focused support to young people around housing, maintenance of tenancies and independent living. 

Rochdale CCG (Closing the Gap)- Emotional health and wellbeing 1:1 work for 16-25 years olds in Heywood, Middleton and Rochdale. 

Rochdale – Universal Funding – Substance Use Worker Rochdale complex safeguarding. 

Rochdale VRU – Young person worker 2 days Rochdale. 

Salford Outreach - Street-based Outreach work for young people. 

Salford Social Care - Contract to deliver specialist substance misuse work in Salford. 

Thrive Rochdale- Emotional health and wellbeing support for CYP stepped down from Rochdale CAMHS (1:1). 

Trauma Informed- Evidence based trauma-therapy delivered to those 18+ in exploring the impact of adverse traumatic experiences on mental health substance use and recovery. 

Trauma Responsive- Systems development work supporting Bury and Salford VCSE groups to develop their traumaresponsiveness. 

VCSE Navigator - Contract as lead provider to deliver direct and subcontracted support to young people who have revised a CAMHS intervention. 

Vol & Comm Grant – One HF+ family worker 4 days Rochdale. 

Oldham CSC – Emotional health and wellbeing support with those young people who are looked after by Oldham local authority, providing one-to-one and group interventions with children, young people, their families and carers. 

Oldham VRU – A ‘Specialist Young Persons worker’ to support young people with substance related issues and on the periphery or involved with violence. The work is trauma responsive and works on a continuum of need from prevention through to behaviour change. 

Salford VRU – This offer is 0.6 to work with children affected by parental substance misuse and 0.2 leadership to oversee leadership across the team and support with case reviews and PDP’s. 

Bury VRU - Young person family worker for two days in Bury East and Moorside. 

Heywood VRU – A ‘Specialist Young Persons worker’ to support young people with substance related issues and on the periphery or involved with violence. The work is trauma responsive and works on a continuum of need from prevention through to behaviour change. 

Orbish – To support the delivery and development of the sexual health services across Oldham, Rochdale and Bury by recruiting young people to ascertain services users experience to improved future service delivery. 

OHID Bury/Rochdale – The funding will provide a 0.4 trainer to work centrally for training development of the workforce, a 1WTE to work with young substance users, a 1WTE to work with children affected by parental substance misuse and 1WTE to be used to provide a transitional worker supporting young substance users transitioning between  adult and young people’s services and educational establishments. 

OHID B&D - The funding will be used to provide 1WTE a Family workers for the Holding Families+ team. This post will work families effected by trauma substance uses and criminality. The funding will also be used to provide a 1WTE transitional worker supporting young substance users transitioning between adult and young people’s services and educational establishments. 

OHID Oldham - The funding will be used to provide 1WTE a Family workers for the Holding Families+ team. This post will work families effected by trauma substance uses and criminality. 

Radcliffe Rotary Schools – Fully qualified therapist within a primary school. 

**Page 32** 



**EARLY BREAK** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2023** 

## **18. Information about restricted and designated funds (continued)** 

Aris **-** Early Break provide training and support to professionals mentoring young people who are exposed to criminal exploitation. Where there is a substance related need Early Break will ensure young people and their familiar receive access to the appropriate services. 

Bury Family Safeguarding – Multi disciplinary team supporting families with complex dependencies 

ICB Bury/Streetwise – EHWB support for young people 

Resources – Stressed out Brain 

Early Help Hub – Bury development for young peoples mental health 

## **Designated funds:** 

The trustees have set aside £60,147 of unrestricted funds to support a variety of projects and activities, including voice to voice roles (£24,000) and CYB Bolton (£26,723). The total designated at the previous year end was £60,147. 

## **19. Related party transactions** 

No related party transactions have taken place during the year (2023: none). 

**Page 33**