EARLY BREAK FINANCIAL STATEMENTS 31 MARCH 2025 Registered Charity No: 1072052 Registered Company No: 03320039 BARLOW ANDREWS LLP BOLTON
EARLY BREAK coENTs PAGE Report of the Trustees/Directors Independent Auditors, Report 9-11 Statement of Financial Activities 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Accounts 15-32
EARLY BREAK REPORT OF THE TRUStEES/DIREcfoRS The trustees present their annual report and the 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 I to the financial statements and comply with the charity's Memorandum and Articles of Association, the Charities Act 201 l 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 1021 (effective 1 January 2019)" Reference and administrative information Trustees/Directors Tracy Hill {Chair of Trustees) Lydia Edgar Stephen Marlev Louise Sell Karen Whitehead (Resigned 12 March 20251 Howard Millington Janice Allen Ling Lee IAppointed 12 March 20251 Chief Executive and Company Secretary Vicky Maloney Registered orrice and Operational Address 2. Floor 5-10 Castle Buildings Market Place Bury Auditors Barlow Andrews LLP Carlyle House 78 Chorley New Road Bolton Bankers HSBC Bank plc 17 Bank Street Rawtenstall Rossendale Lancashire Solicitors Shakespeare Martineau CUBO 38 Carver St Sheffield S14FS Page I
EARLY BREAK REPORT OF THE TRUStEES/DIREcfoRS Structure. governance and management Governing document Early Break is a charitable company limited by guarantee, incorporated on 18 February 1997. A5 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 l. 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. indurtion 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 Board have s 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. In addition, specifically focused meetingsltraining 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 a mix of audits presented to them within Board meetings demonstrating the Clinical governance work and risk management within 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. 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. Trustees have access to internal policies and can support working groups within the organisation on Governance matters. Activity In 2024 the service celebrated 30 years of operation across Greater Manchester and Blackburn with Darwen. Staff supported to raise £30 for 30 years with individual challenges and we were able to offer a staff benefit of staff taking their birthday off as a themed support to the birthday year. We bought our first building as an asset for future legacy. 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, INorth West Young People and Families Substance Use Partnership, impacting across GM and beyond) and leadership in the MHLG IGM Mental Health Leadership Group) supporting direction into where our work is affected in our Emotional and Well Being work. We continue to champion the VCSE sector as a whole offering system leadership and supporting our statutory partners with local and regional strategic ambition. The ability to offer high Standards that are rooted in co-produced child and family focu5sed offers is critical to the strength and reputation of the seNice. We are further turning attention to upskilling of our full leadership team and ensuring a culture rooted in our values and expected behaviour5 and This Is further underpinned though a robust clinical governance framework and a commitment to external scrutiny and quality assurance of our offer. Our business plan is due to relaunch in 2025. so we have been exploring the strengths, pressures and areas for development for the organisation going forward. We continue to hold our links with university colleagues and support research that impacts on our areas of specialism. this has included a national Ketamine conference taking place in November 2024 Page 2
EARLY BREAK REPORT OF THE TRUStEES/DIREcfoRS (continued) Business Plan The current business plan for Early Break ends in March 2025. The plan had responded to the emerging from the Covid pandemic and a political move in Brexit at a MACRO level and contextually movement in the health and social care field as funding across our co dependant partners remained challenged. We are looking forward to consulting with staff and wider stakeholder5 a5 we form the new busine55 plan for Service. Public service reform is ongoing as the New Government beds in and makes the change5 acr05S the 5y5tem already we are aware of the proposed new Employment laws and how these need to be implemented across the workforce as they pass through Parliament. Early Break continues to operate with an increasing number of partners across the health and social care system sharing expertise reciprocal training and sequenced offers. 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 that changed the political landscape in July 2024 the year has alTnost been a strange status quo of waiting to see that reforms the new government would propose and follow through on. This was running concurrently on the new ICB arrangements bedding in across GM and localities an in the Lancashire unitary area of Blackburn with Darwen. There remained a steadying of the OHID Ioffice for Health Improvement Disparities) funding in substance work but the hope for 2025-26 is for the merging of this funding into mainstream contacts to support workforce stability and planning for services to build on the From Harm to Hope legacy. Much can be felt the same for our emotional wellbeing and mental health offer as the movement in ICB to look at streamlining budgets and performance scrutiny increases. We as always don't shy away from this and welcome the support from our commissioning colleagues in their unenviable positions. but once again we hold our nerve before we can plan post March 2026. Risk Management Early Break has an ongoing mature 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 political and operational context to our work and are reviewed aligned to our business plan. They will be fully refreshed at a strategic level in the developments for our new Business plan for 2025 onwards. Staff and board members are, as always, to be commended in their flexibility, tenacity. child centredness and "can do" in offering our services, holding steadfast to our values of Compassion, Trustworthiness, Accountability. Fairness, Collaboration and Innovation. Risks identified and managed are= l. Short-term funding cannot be renewed, core fundingwill 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 and105e capacity. Miti ation We continue to maintain good relationships- deliver our targets and outcomes and report to SMART principles with all our current commissionersldonors/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 commi55ioners to be able to forecast and sUPPOrt horizon scanning in finance. Page 3
EARLY BREAK REPORT OF THE TRUStEES/DIREcfoRS (continued) 2. Our service standards do not meet our own or local. regional and national expertations, e.g. poor feedback from service users, indicating poor outcomes for young people and their families, increasing risks for contractslfunding and a negative impact on our reputation. Miti ation We have confidence and a strong track record in delivering high service Standards with increased Scrutiny. This 15 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 5y5tem5 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. Miti ation 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 agend3 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 infrastrurture in place to ensurethe smooth running of the charity, avoid fraud and meet the requirements of the Charity Commission. Miti ation 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 ourdigital 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/DIREcfoRS (continued) 5. Association with high level safeguarding andlor serious untoward incidents. Miti ation Early Break has externally audited safeguarding/child protection/SUI policie5 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 Sertion 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 proces5 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. Miti ation 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, 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. Miti ation 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 on keeping children and families safe and thriving, focusing on prevention where we can, to support the redurtion of presentation in expensive arenas of public sector offers. We have recognized the threat of cyber fraud and have completed the proces5 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 is embedded across service ensuring that we are fully supported through any cyber-attacks. This has been tested and reported on internally. Processe5 tested through an external agency and report given with action plan5 action. Ongoing audit5 regarding consent arrangements and GDPR visited with staff on a regular basis. Page 5
EARLY BREAK REPORT OF THE TRUStEES/DIREcfoRS (continued) Objectives and activities The Charity's objects are specifically restricted to the following: The relief of sickness and the preservation of good health of young people who use legal and illegal drugs by the provision of counselling, support and treatment services for such persons and their families. To advance research into the use of substance5 by young people and to disseminate the re5uIt5 of Such research. To advance the education of the public. in particular young substance users and mi5user5 and the professionals and organisations who come into contact with such persons. by 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 awarene55. Each year the trustees review the objertives 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. The Memo and Arts will undergo a full refresh in the coming year Review by the Chair of Trustees of developments, artivities and achievements and of future prosperts and plans l am proud to remain as Chair of Early Break and alongside our Senior Leadership Team we have had to skilfully navigate the financial and system challenges to ensure we have been able to provide high standard services to our young people and families. But we are clearly holding our nerve in an unsettled landscape for the voluntary sector, albeit where our work is often to deliver services alongside our statutory colleagues who in turn are feeling the pinch in Local Authority and NHS budgets. Across England alone, the predicted funding gap for 2025126 is £3.4bn, which will have risen to £6.9bn by 2026127. We have continually sought to support with low cost / no cost benefits for our staff to steady the workforce in Early Break and allowing for financial increments in the last year had supported this. The service is now moving on a deeper understanding of our digital strategy and our relationship with Al and new and improved socials and website for our digital connectivity with all stakeholders. We continue to see the embedding of the Dame Carol Black review on substances in the recommendations set out in"From Harm to Hope". However, we look to a future where the increased funding can be mainstreamed to address the need and work on the national targets to address Drug Related Deaths at all points. This is increasingly challenging as new and emerging drugs are being understood and responded to across the workforce. Our strengthened induction and increasing growth of developmental roles has supported career paths for new staff at a pace that is right for them and most importantly theyoung people we serve. We have further strengthened links with Manchester Metropolitan University and are looking to increase this as they develop their foundation degree in substance work- a positive time to be in the drug and alcohol field. Across our family workstreams the emerging family hubs and family safeguarding models are now more firmly established and our strategic and operational work is to embed substance work in these settings, and we are pleased that substance misuse is a recognised dynamic within this work as good testament to system leadership internal and external to Early Break. 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. 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 prartice. It is our belief that co-occurring conditions is and should be a key focus across our internal working practice and that we are ready to support the system change to work with those who Struggle in navigating current services. Quality Assurance is strong in service, with a robust policy and statement of practice cycle review process and ample opportunity for staff training and voice to be heard Our Emotional Health and Well Being reputation for delivery has strengthened across Greater Manchester as our work in these areas has grown with a mix of ICB and NHS contracts supporting the wider MH systems. Page 6
EARLY BREAK REPORT OF THE TRUSTEES/DIRECTORS {continued) Our board remains consistent and within meetings we have ongoing Space for special focu5sed 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 planned recruitment process to support in increased skill set and succession planning within thi5 aspect of Early Break. As ever we are grateful for the ongoing wisdom and support of our excellent board members Senior Leadership have monthly internal financelHR meetings, during which we scrutinise 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 overall high levels of staff retention and low sickness rates but do not to take a complacent stance on thi5. 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. Overthe past 12 months leadership capacity across service has increased to support our front facing workforce with more investment in the team leader level. which has created much needed additional capacity for operational and senior managers. To underpin this there have been an ongoing mix of leadership training days focussing on culture, social value, tendering and support in HR processes reflecting our policy and internal leadership and management framework. We remain proud and ever impressed bythe commitment of our leadership group to do the'right thinl, for our young people and families. Financial review and reserves policv Income and ex enditure.. Income increased by £280.372. There was an increase in expenditure of £719.678 on charitable activities. Funds and reserves= Reserves increased for a seventh consecutive year. Unrestricted funds at the year-end amounted to £1,494.23412024.' £1,183,969). Free reserves at the year-end amounted to £865,18312024= £855,776). 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 around 2 months of annual expenditure on charitable activities at current levels. 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 estimate5 that are reasonable and prudent. state whether applicable accountancy standard5 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. 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 15 inappropriate to a55ume 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 detertion 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 account5 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 IFRS 1021. in preference to the Accounting and Reporting by Charities= Statement of Recommended Practice issued on l 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 Tru5tees' Report is report was approved by the trustees on 9 October 2025 and is signed on its behalf by: Tracy Hill Trustee 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 2025 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 Standard5. including Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited 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 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 IUK} IISAS IUKII 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 thatthere 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 pre5cfTbed 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 director5, 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 require5 us to report to you if, in our opinion.. adequate accounting records have not been kept. or returns adequatefor our audit have not been received from branche5 not visited by us: or the financial statements are not in agreement with the accounting records and returns- or certain disc105ures of tru5tees' 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 Iwho are also directors of Early Break for the purposes of company lawl 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 mi55tatement, 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. Auditorfs 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 auditorfs 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 IUKI 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 companws financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: making enquiries of management a5 to where they considered there wa5 susceptibility to fraud. their knowledge of actual. suspected and alleged fraud- and cor15idering the internal contro15 in place to mitigate ri5k5 of fraud and non-compliance with law5 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 regulationsare from financial transactions. the less likely it is that we would become aware of non- compliance. 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 anv. 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.or auditorsres onsibilities. This description forms part of our auditor's report. Use of our report This report is made solely to the charitable compan¢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 auditorfs 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, orfor the opinion we have formed. rf¥ David Kay FCA {Senior Statutory Auditor) For and on behalf of Barlow Andrews LLP Accountants and Statutory Auditors Carlyle House, 78 Chorley New Road, Bolton 9 October 2025 Page 11
EARLY BREAK BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 Fixed assets Intangible assets Tangible assets io li 640,681 270,046 640,681 270,046 Current assets Debtors Cash at bank and in hand 12 444,889 1,599,430 681,688 1,605,778 2,044,319 2,287,466 Creditors: amounts falling due within one year 13 1366,1151 1301,3631 Net current assets 1,678,204 1,986,103 Creditors: amounts falling due after more than one year 14 1123,5911 1132.7661 Net assets 2,195,294 2,123,383 Funds Unrestricted funds Restricted funds 18 18 1,494,234 701,060 1,183,969 939,414 Total funds 2,195,294 2,123,383 These financial statements are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companie5 and The Financial Reporting Standard applicable in the UK and Republic of Ireland I'FRS 102.1. The financial statements were approved bythe board on 9 October 2025 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 2025 Notes 2025 2024 Net cash generated from operating activities 17 402.189 940,053 Investing activitie5 Purchase of fixed assets Investment income {406,460} 6.267 1265.4301 4,065 Financing artivities Repayment of bank loans 18,344} {Decrease)/increa5e in cash and cash equivalents in the year {6,348) 678,688 Cash and cash equivalents brought forward 1.605.778 927,090 Cash and cash equivalents carried forward 1,599,430 1,605,778 Page 14
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Early Break is a charitable company limited by guarantee. incorporated on 18 February 1997 in England nd and Wales. The registered office is 2 Floor 5-10 Castle Buildings, Market Place, Bury. Accountin8 convention The financial statements have been prepared in accordance with the Charities Act 2011 and "Accounting and Reporting by Charitie5'. Statement of Recommended Practice applicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191" 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 £. Preparation of the account5 on a going concern basis 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. 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. 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 the performance obligation has not been met they are deferred accordingly. Grants for the purchase of tangible fixed assets are credited to restricted income when receivable. Depreciation on the a55ets 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 ICONTINUED) YEAR ENDED 31 MARCH 2025 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 5UPPOrt 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. 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 18. Tangible fixed assets Tangible fixed assets costing more than £l,CKIO 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 Buildings and improvements Fixtures, fittings and equipment 20% on cost per annum 2%on cost perannum 25% reducing balance or 33% straight line per annum Any tangible fixed assets purchased using restricted funds are depreciated over the length of the grant period. 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 amortised at 33.33% as the charity believes this best represents the useful lives of the asset5. 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. 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 2025 i.io 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. i.ii 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 Debtor5 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 where the performance obligation has not been met, 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 offinoncial assets Financial assets. other than those held at fair value through profit and10s5, 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 2025 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 impairment105S is recogni5ed in profit or Ioss. 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 recogni5ed. The impairment reversal is recognised in profit or10sS. Derecognition offinancial a55ets Financial assets are derecognised only when the contrartual 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. Cla55ification olfinancial liabilitie5 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 liabilitie5 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 offinancial liabilities Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled. 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 recogni5ed 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 ICONTINUED) YEAR ENDED 31 MARCH 2025 3. Income from charitable activitie5 2025 Unrestricted 2025 Restrirted 2025 Total 2024 Total Treatment, intervention & outreach work Rochdale DAAT Bury DAAT Bereavement Counselling Bury Outreach Bolton, Salford and Trafford Streetwise Bury Family Safeguarding Partnership ICB Bury GM Housing First Mentally Healthy Schools Bury Mentally Healthy Schools Rochdale Bury Vaping The Getting Helpline Early Help Hub Bury ICB Streetwise Oldh3m BBST PP OHID Cardinal Langley CCG Bury Imindfulnessl Junction 17 Ingeus Rochdale CCG (Closing The Gap} Rochdale VRU OHID Bolton, Salford and Trafford Thrive Rochdale VCSE Navigator Blackburn with Darwen Pathfinder Oldham CSC Oldham VRU Salford VRU BuryVRU Salford Vaping Targeted Work Trafford Turnaround Rochdale Orbish OHID Bury OHID Rochdale OHID B&D OHID Oldham 349,000 226.617 136,370 349,000 216,617 136,370 349,559 196,217 84,479 12,300 556,358 40,805 60,083 177,434 124,622 179,158 46,364 10,000 169,678 150,000 90,620 534,215 164,002 12,446 42,690 12,364 47,139 106,315 48,003 38,683 90,615 258,000 322,271 212,257 149,001 32,002 29,002 19,054 9,999 39,998 10,000 17,352 25,270 141,959 145,308 42,000 556.357 51.487 96.000 178,859 118.701 186,144 48.192 10.000 170.863 556,357 51,487 96,000 178,859 118,701 186,144 48,192 10,000 170,863 91,345 450.000 164,000 12,699 91,345 450,000 164,002 12,699 37.091 37,091 108,253 108,253 80,000 93,402 259.548 301.877 217.180 149,000 32.000 80,000 93,402 259,548 301,877 217,180 149,000 32,000 26.820 26,820 30.000 30,000 17,353 41.000 297.454 126.467 84.000 17,353 41,000 297,454 126,467 84.000 Page 19
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 3. Income from charitable artivities Icontinued) 2025 Unrestricted 2025 Restrirted 2025 Total 2024 Total Radcliffe Rotary Schools Salford Complex Safeguarding Aris Rend Resources GMMH Sarah J Truman GMMH OHID Bolton Public Health Pennine Care Investment Rochdale Turning Point Safezones Bury and Rochdale VAS Trafford 750 9,747 5,000 25,000 65,998 19,500 58.562 58.562 10.456 27.155 10,456 27.155 8.280 34,162 183.678 31.500 95.517 25.000 8.280 34,162 183,678 31,500 95,517 25.000 9,719 Miscellaneous grants, donations and income 9,719 20,321 9,719 5,212.389 5,222,108 4.943,938 NOTES TO THE FINANCIAL STATEMENTS Page 20
EARLY BREAK ICONTINUED) YEAR ENDED 31 MARCH 2025 Expenditure on charitable activities 2025 Total funds 2024 Total funds Basis of allocation Charitable activities Governance costs Costs directly allocated to artivities Staff costs Pension costs Bad debts Hygiene and office cleaners Consultancy and advice Promotion and advertising Supervision Training provision Utilities Travel expenses Doctor and medical fees Printing, postage and stationery Sundry running expenses Health and safety Property repairs and alterations Telephone, internet and IT costs Project work Depreciation Legal and professional fees Mortgage Interest Dirert Direct Dirert Direct Dirert Direct Dirett Direct Direct Dirert Direct Dirett Direct Dirett Direct Direct Direct Direct Direct Direct 3.354,614 175,705 3,354,614 2.788,925 175,705 139,803 4,368 18,184 293 9,618 38,538 12,062 37,821 57,031 650 50,055 51,216 5,822 20,989 80,391 666,320 24,443 25,406 1,259 32,201 32,201 7,076 49,728 45,115 45,615 60,810 89 39,673 65,408 5,675 25,507 89,219 645,704 35,825 19,510 12,567 7,076 49,728 45,115 45,615 60,810 89 39,673 65,408 5,675 25,507 89,219 645,704 35,825 19,510 12,567 4.710,041 4,710,041 4,033,194 Support cost5 allocated to activities Staff costs Staff time 135,628 7,343 113,821 40,687 84,162 39,801 421,442 8.721 466 144,349 7,809 113,821 40,687 84,162 55,595 446,423 138,901 7,533 107,571 26,095 78,226 45,266 403,592 Pension costs Staff time Rent and rates Floor area Insurance Floor area Telephone, internet and IT costs Accountancy and audit fees Staff time Dirett 15.794 24.981 5,131,478 24.981 5,156,464 4,436,786 Page 21
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 Net income This 15 stated after charging.. 2025 2024 Depreciation Auditors, remuneration.. Audit fees Operating leases- land and buildings 35.825 24,443 15.794 113,821 10,560 107,571 Staff costs and numbers Staff costs were as follows= 2025 2024 Salaries and wages Social security costs Pension contributions 3,206,544 292,419 183,514 2,690,282 237,544 147,336 3,682,477 3,075,162 l employee received emoluments between £80.001 and £90.000 during the year12024: 01. 3 employees received emoluments between £60.001 and £70.000 during the year12024= 11. The total employee benefits of the key management personnel of the charity were £294.43512024.. £272.7021. The average number of employees during the year was as follows= 2025 2024 Management Treatment. intervention, and outreach Administration and support 113 104 119 iio Pension costs The charity operates a defined contribution pension scheme in respert of staff. The scheme and its assets are held by independent managers. The pension charge represents contributions due from the company and amounted to £183,51412024= £147.3361. Trustees The trustees have not received any remuneration or benefits or reimbursement of expenses during the year. Related party transactions No related party transactions have taken place during the year {2024'. none). Page 22
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 io. Intangible fixed assets Software Website Total Cost At l April 2024 Additions 26.995 7.250 34,245 At 31 March 2025 26.995 7.250 34,245 Amortisation At l April 2024 Charge for the year 26.995 7.250 34,245 At 31 March 2025 26.995 7.250 34,245 Net book value At 31 March 2025 At 31 March 2024 ii. Tangible fixed assets Fixtures ffttings and equipment Buildings and improvements Motor vehicle5 Total C05t At l April 2024 Additions 151,288 2,000 227.535 380,823 87,530 318,930 406,460 At 31 March 2025 238,818 2,000 546.465 787,283 Depreciation At l April 2024 Charge for the year 108,028 2,000 749 110,777 27,281 8,544 35,825 At 31 March 2025 135,309 2,000 9,293 146,602 Net book value At 31 March 2025 103,509 537.172 640,681 At 31 March 2024 43,260 226.786 270,046 Page 23
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 12. Debtors 2025 2024 Trade debtors Other debtors 407,040 37,849 617,653 64,035 444,889 681,688 13. Creditors: amounts falling due within one year 2025 2024 Trade creditors Taxation and social security Other creditors and accruals Bank loans Deferred income 103,149 67,443 80,291 10,755 104,477 106,060 63,849 62,262 9,925 59,267 366,115 301,363 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. 14. Creditors: amounts falling due after more than one year 2025 2024 Bank loans 123,591 132,766 123,591 132,766 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 ICONTINUED) YEAR ENDED 31 MARCH 2025 15. Financial instruments 2025 2024 Carrying amount of financial assets Equity instruments measured at cost less impairment. comprising cash at bank and in hand, trade and other debtors and accrued income 2,033,044 2,241,782 2025 2024 Carrying amount of financial liabilities Equity instruments measured at cost less impairment. comprising creditors per notes 13 and 14. but excluding deferred income. taxation and social security 317,786 311.013 16. Analysis of net assets between funds Unrestrirted funds Restricted Funds Total Fund balances at 31 March 2025 are represented by: Tangible assets Net current assets Non-current liabilities 629.131 988,694 123.591 1,494.234 11,550 689,510 640,681 1,678,204 123.591 2,195.294 701,060 Fund balances at 31 March 2024 were represented by= Tangible assets Net current assets Non-current liabilities 254.853 1.061.882 1132.7661 15,193 924,221 270,046 1,986,103 1132,7661 1,183.969 939.414 2,123,383 17. Net cash generated from operations 2025 2024 Net movement in funds for the year 71,911 511,217 Adjustments for.. Depreciation charged Investment income received 35,825 {6,2671 24.443 14,0651 Movements in working copitol.- Decrease in debtors Increase/ldecreasel in creditors 236,799 63,921 640,616 {232,1581 Net cash generated 402,189 940,053 Page 25
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 18a. Movements in funds for the year Balance Balance 01.04.24 Income Expenditure Transfers 31.03.25 Restricted funds Rochdale DAAT 33,062 349,Crf)O 226,617 556.357 {316,8471 150,5061 {172,6991 153,9181 {520,054) {101,8291 18,8681 192,224) 122,8951 116,4631 5,000 12.8031 3.794 14,709 Bury DAAT Bolton, Salford and Trafford Bury CCG (Mindfulness) Bereavement Counselling Bury Outreach Rochdale Outreach 94.522 8.868 8.066 14.866 3.363 2.901 80.723 38.280 5.798 28,996 136,370 29,317 3,403 4,354 2,901 44,183 72,362 14,803 Salford Outreach Mentally Healthy Schools Bury The Getting Helpline Trafford Outreach Oldham 186,144 170,863 {199,892) 122,7921 1118,4971 118,2841 19951 10,000 1401,8281 148,1721 1300,439) 132,3501 1309,3301 136,5751 114,8321 190,1361 117,2421 130,1041 18,8231 1128,3401 122,5021 144,4141 15,6391 152,5291 13,9291 12.2551 13,7941 1250,2161 154,7501 181,8931 114,5141 166,7431 110,2441 125,4151 19,7961 1164.1781 124,3761 193,5151 17,6641 120,800) 110,0001 1100,4691 118,7821 134,645) 17,7621 11.6231 18,3771 129,165) 18,0731 5,000 132,335) 115,8571 1140,7261 18,2741 1102,659) 116,0421 116,6121 1232,1271 127,4211 13.1851 16,4901 450,000 244,¢KIO 301,877 12,699 108,253 BBSTOHID 148.430 44.028 9.576 18,414 38.927 72,622 303 59,641 Blackburn with Darwen Cardinal Langley Rochdale CCG (Closing the Gap} Rochdale VRU 7,443 19,289 THRIVE ROCHDALE 93,402 51,487 32,000 15,182 1,737 Streetwise Oldham VRU 24,458 6.049 42,999 70.056 35,287 35.211 9,695 9.834 38.515 23.251 7.231 iO.O(M) 4.079 Heywood VRU OHID Rochdale OHID B&D 297,454 126,467 84,000 35,487 100.116 42,300 OHID Oldham Stressed Out Brain ICB Bury Rochdale- Universal Funding Targeted Work Trafford Bury Family Safeguarding Salford Complex Safeguarding Turn Around Rochdale 178,859 91,345 30,(KIO 96,000 58,562 37,715 23,386 Junction 17 37,091 3,932 5,000 Outreach Oldham Mentally Healthy Schools Rochdale Oldham CSC 48,192 149,000 118,701 27,155 259,548 26,820 GM Housing First Resources GMMH 10,543 VCSE Navigator Bury VRU 17,145 Page 26
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 18a. Movements in funds for the year Balance Balance Continued 01.04.24 Income Expenditure Transfer5 31.03.25 Orbish 17.353 217,180 41.000 34.162 183,678 31.500 10.456 95,517 25.000 8.280 115,214} 12.1391 {181,272} 135,9081 138,611} 12.3891 127,182) 16,9801 {102,713} (39,6001 123,149} 18.3511 19,573) 18831 138,115} (10,0691 {5,248} 11.3351 18.2801 Pathfinder OHID Bury OHID Bolton Pennine Care Investment 41,365 Rochdale Turning Point REN Safezones Bury and Rochdale VAS Trafford 47,333 18,417 Strategic Restrirted funds 939,414 5.212,389 1.183,969 15.986 2.123,383 5.228.375 14,652,063} 1798,6801 701,060 {504,401} 798,680 1.494,234 15,156,464) 2.195,294 Unrestricted funds Total funds Within unrestricted funds at 31.03.25 are funds totalling £0 {2024'. £60.147} which have been designated by the trustees for specific purposes (see note 191. Transfers between restricted and unrestricted funds in notes 18a above and 18b below 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 19. Further information about restricted funds and designated funds is provided in note 19. Page 27
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 18b. Movements in funds for the prior year (for comparison purposes) Balance Balance 01.04.23 Income Expenditure Transfers 31.03.24 Restricted funds Rochdale DAAT 7,284 8.265 60,030 66.094 33,458 8,220 349,559 196.217 42,690 556.358 84.479 12.300 150.000 {277,2791 146,5021 {155,7431 148,7391 188,6021 15,2501 1430,3511 197,5791 195,7841 114.0871 15.6541 1147,2081 Iii,iooi 130,7871 13361 {104,3761 121,3791 1142,8611 124,0001 153,3091 18,5081 1497,4391 137,3821 {110,8981 122,3171 11.9941 {159,4431 117.3241 1296,9161 137,5861 15.1671 {160,3081 17,4311 1241 14,2651 149,6471 19,4621 1180,3001 132,3011 184,7231 114,4241 173,3041 17,4821 121,6881 12.0991 5,000 123.2041 3,704 169,8201 114,3571 131,387) 11,3791 114,9531 1216,688) 141.3121 139,3001 617 143,658 1153,0021 139,544 133,8891 114,273) 11,6821 115,832) 128,9151 33,062 Bury DAAT Bury CCG (Mindfulness) Bolton. Salford and Trafford Bereavement Counselling Bury Outreach Anti-Bullying & Falinge Park High School Public Health England The Grand Trust 8,868 94,522 8,066 14,866 12,7921 369 10.731 65.998 35,211 3,363 Rochdale Outreach 3,699 1,133 68,426 15,453 606 GM Housing First Mentally Healthy Schools Bury Mentally Healthy Schools Rochdale Oldham 124.622 179,158 46.364 534.215 169.678 80,723 The Getting Helpline Trafford Outreach 1.817 7,792 161.195 56.259 2.297 38,280 5,798 148,430 44,028 9,576 9,695 BBST 164.002 322.271 12.446 177,434 Blackburn with Darwen Cardinal Langlev CCG Bury Closing The Gap Group Work Ingeus Pathfinder 4,289 11.970 344 47.139 212.257 106.315 90.620 48.003 Rochdale CCG (Closing The Gap) Rochdale- Universal Funding Rochdale VRU 11,246 18,414 9,834 38,927 2,901 12.612 Salford Outreach Salford Social Care 19,500 90.615 Thrive Rochdale 66,184 32.766 14,953 72,622 Trauma Informed Trauma Responsive VCSE Navigator Vol & Comm Grant 258.000 38,683 40,805 149,001 32.002 29,002 19.054 Streetwise 9,154 12,729 32,000 12,380 2,539 7,731 15,9981 18,7281 303 Oldham CSC Oldham VRU 24,458 Salford VRU 17,4931 17,3201 BuryVRU Heywood VRU Orbish 6,049 17.352 25.270 11,5201 13,8271 OHID Bury 7.472 Page 28
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 18b. Movements in funds for the prior year (for comparison purposes) Balance Balance Continued 01.04.23 Income Expenditure Transfers 31.03.24 OHID Rochdale 12.540 141,959 183 145.308 20.968 42,000 3.415 750 (98.7311 112,7691 {56.6391 118,7961 (24.9701 12.7111 17601 13.4051 15,0001 42,999 70,056 35,287 OHID B&D OHID Oldham Radcliffe Rotary Schools Aris 5,000 39.998 60,083 25.000 10,000 9.999 9.747 10.000 12.364 Targeted Work Trafford Bury Family Safeguarding Rend 11.4831 {36,8321 {19.8891 19,0001 19.0001 11,4071 38,515 23,251 15.1111 11,0001 19991 11,1091 Buryvaping Salford Vaping Salford Complex Safeguarding Turn Around Rochdale 7,231 10,000 4,079 Junction 17 16.4421 11,8431 Restrirted funds 788,234 4,923,617 823.932 24.386 1.612,166 4,948,003 14,178,640) 1593,7971 939,414 1258.1461 593,797 1,183,969 14,436,786) 2,123,383 Unrestricted funds Total funds Within unrestricted funds at 31.03.24 are funds totalling £60,147 {2023'. £60.1471 which have been designated by the trustees for specific purposes (see note 181. Page 29
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 19. Information about restricted and designated funds Designated funds: The trustees have not set aside any unrestricted funds for designated future expenditure as at 31 March 2025. In the prior year £60.147 was set aside to 5UPPOrt a variety of projects and activities, including Voice to Voice roles1£24,0001 and CYB Bolton1£26,7231. amongst other smaller amounts. 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 workl. Bury CCG (Mindfulness) - For mindfulness work in Bury. Bolton, Salford and Trafford - Contrart 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. 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. GM Housing First- To support people facing difficulties in finding and sustaining suitable accommodation. Mentally Healthy Schools Bury and Rochdale environment. For dedicated workers to support mental health in the school 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. 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 CCG Bury- Emotional health and wellbeing support I:1 to young people aged 14-161Streetwisel and 16- 25 Iclosing the Gap). Closing the Gap Group Work- Lets do itl Bury local authority funded group work for CYP aged 16-25. Ingeus- Contract to support NEET and hidden NEETyoung 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 Social Care - Contract to deliver specialist substance misuse work in Salford. Thrive Rochdale- Emotional health and wellbeing support for CYP stepped down from Rochdale CAMHS11..11. Page 30
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 19. Information about restricted and designated funds (continued) 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 Respon5ive- Sy5tem5 development work supporting Bury and Salford VCSE groups to develop their trauma- responsiveness. 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. 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 trauma- responsiveness. 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 workerf 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. 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 BurylRochdale The funding will provide a 0.4 trainer to work centrally for training development of the workforce, a IWTE to work with young substance users, a IWTEtowork with children affected by parental substance misuse and IWTE 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 IWtE 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 IwtE 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 IE 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. 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/StreetW15e- EHWB sUPPOrt for young people Oldham CSC- To provide l..1 support and group interventions to Children Looked After and their carers- delivering on statutory Regulation 44 and Independent Visiting services in the area of Oldham. Page 31
EARLY BREAK NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) YEAR ENDED 31 MARCH 2025 19. Information about restricted and designated funds (continued) Pennine Care Investment- To offer a dedicated multi-di5ciplinary workforce delivering the Children and Young People's emotional health and wellbeing drop-in service "RISE alongside core CAMHS. Serving 5-17 year olds across the borough of Bury. Safezones Bury and Rochdale- To offer crisis and de-escalation support to children, young people and families across Bury, Heywood. Middleton and Rochdale. Page 32