EARLY BREAK
FINANCIAL STATEMENTS
31 MARCH 2025
Registered Charity No: 1072052
Registered Company No: 03320039
BARLOW ANDREWS LLP
BOLTON

EARLY BREAK
co￿ENTs
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 I￿E 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