Company registration number: 03643586
Charity registration number: 1072322
Off the Record - Bath and North East Somerset
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
COTR
Milsted Langdon LLP
4 Queen Street
Bath
BA1 1HE

Off the Record - Bath and North East Somerset
Contents
Reference and Administrative Details
Trustees' Report
Statement of Trustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
1
2 to 8
9
10
11
12
13
14 to 30

Off the Record - Bath and North East Somerset
Chairman
Chief Executive Officer
Reference and Administrative Details
Mark Ames, Resigned 26 February 2025
Samantha Jo Burt, Appointed on 26 February 2025
Phil Walters, Resigned 16 May 2025
Trustees
Tessa Hibbert, Resigned 26 February 2025
Alice Payne
Mark Ames, Resigned 26 February 2025
Paul Austin
Annie Legge, Resigned 26 February 2025
Georgina Newham, Resigned 26 February 2025
Angela Scott
Daisy Newsome
Michael Tichelar, Resigned 26 February 2025
Samantha Jo Burt, Appointed on 26 February 2025
Perry Gollo, Appointed on 26 February 2025
Hannah Stainer, Appointed on 26 February 2025
Libby Walters, Appointed on 26 February 2025
1072322
Charity Registration Number
Company Registration Number 03643586
The charity is incorporated in England and Wales.
Registered Office
Open House Centre
Manvers Street
BathR
BA1 1JW
Independent Examiner
Milsted Langdon LLP
4 Queen Street
Bath
BA1 1HE
Bankers
CAF Bank
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ
Page 1

Off the Record - Bath and North East Somerset
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together
with the financial statements of the charitable company for the year ended 31 March 2025.
Objectives and activities
Objects and aims
Objects
The charity's objects are:
• To empower children and young people to make informed choices about their emotional and mental
wellbeing
• To strengthen emotional resilience, confidence and self-esteem
• To enable children and young people to participate in decision-making processes that affect their
lives
Activities
During the year, the charity continued to deliver services aimed at improving the emotional health and
wellbeing of children and young people aged 10-25 living, studying or working in Bath and North East
Somerset.
Activities during the year included:
• Listening support and counselling
• Advocacy and independent visiting
• Participation and youth voice work
• Targeted emotional wellbeing support including social prescribing and specific support groups
In planning these activities, the trustees have had due regard to the Charity Commission's guidance
on public benefit.
Page 2

Off the Record - Bath and North East Somerset
Trustees' Report
Achievements and performance
The trustees have taken a proportionate approach to reporting performance, reflecting the scale of the
charity and the availability of data.
During 2024/25, the charity continued to provide core emotional wellbeing services and work in
partnership with statutory and voluntary sector organisations to meet local need.
• Number of young people supported: over 2,000
• Number of individual sessions delivered: over 10,000
• Number of group sessions: over 85
Where outcome data was available, it was reviewed by trustees as part of routine performance
monitoring
In addition to the continuation of the charity's counselling and advocacy services, we launched two
new commissioned projects in 2024/25; a new social prescribing project working closely with CAMHS
and a youth work project with Royal United Hospital, offering wellbeing support and youth-led
Off The Record - Bath & North East Somerset was delighted to have raised £74,452 in their Young
Futures Appeal during the year ended 31 March 2025 and would like to thank their supporters for their
generosity. This Appeal contributed to the charity's strategic activities across the year, including an
opportunity to develop its listening and counselling services into Twerton, an area of high deprivation
within Bath, engagement with BaNES Equality Taskforce to better reach out to young people of colour
and a research project to improve engagement with boys and young men.
Public benefit
Our services support Bath and North East Somerset Council in meeting objectives set out in its Local
Area Plans relating to children and young people and young adults, young parents, young people in
and leaving care, and disabled children and young people.
Off the Record also supports the B&NES, Swindon and Wiltshire Integrated Care Board (BSW ICB) in
achieving its vision of 'Working together to empower people to lead their best life'.
Off the Record contributes to wider public objectives including: emotional health and wellbeing of
children and young people, safety, and community involvement.
The young people who use our services report increased confidence, resilience, relationship skills,
leadership skills & communication skills. All of these outcomes will lead to young people being more
engaged members of the community better able to challenge and stand up for their own and others
rights.
Page 3

Off the Record - Bath and North East Somerset
Trustees' Report
Values and benefits
The trustees have considered the Charity Commission's guidance on public benefit under section 17
of the Charities Act 2011.
The charity's activities provide public benefit by:
• Supporting improved emotional wellbeing and resilience among children and young people
• Enabling young people to access confidential, independent support
• Supporting local public services in meeting their objectives relating to children and young people
Confidentiality
The rule is that nothing said will be passed on outside Off the Record without the agreement of the
individual user of the service, except in exceptional circumstances where there is an immediate risk of
serious harm to self and/or others.
Use of volunteers
Volunteers play an important role in supporting service delivery.
During the year:
• Number of active volunteers: 15
• Estimated volunteer hours: 1,800
Volunteers were supported and supervised in line with the charity's safeguarding and confidentiality
policies.
Strategic report, achievements and performance
Financial review
The trustees review the charity's financial performance and position on a regular basis.
For the year ended 31 March 2025 income totalled £998,395 (2024: £873,987), expenditure totalled
£1,002,262 (2024: £896, 452), resulting in a deficit for the year of £3,867 (2024: £22,465).
Page 4

Off the Record - Bath and North East Somerset
Trustees' Report
Policy on reserves
Reserves are needed to cover the difference between the spending of the charity and the income
received and to cover any unexpected expenditure. The overall reserves of the charity at 31 March
2025 are in surplus of £177,908 (2024: surplus £181,775).
At 31 March 2024 the unrestricted reserves of the charity are a surplus of £81,250 (2024: surplus
£132,223) and restricted funds are in surplus by £96,658 (2024: £49,552). At 31 March 2025, the free
reserves were a surplus of £79,071 (2024: surplus £127,200), the breakdown of which can be seen
Free Reserves
2025
2024
Unrestricted funds
Less tangible fixed assets
81,250
(2,179)
79,071
132,223
(5,023)
127,200
Included within the unrestricted reserves surplus is the balance of the pension deficit amounting to
£65,872 (2024: £77,884) which has been converted to a long-term loan as detailed in note 16 and 17.
Plans for future periods
Aims and key objectives for future periods
In the coming year, the trustees plan to:
• Continue delivery of core services
• Decrease our reliance on commissioned work for core funding.
• Maintain financial sustainability and ensure efficiency of operations.
• Ensure effective governance and risk management
Page 5

Off the Record - Bath and North East Somerset
Trustees' Report
Structure, governance and management
Nature of governing document
The Memorandum and Articles of Association of Off the Record - Bath & North East Somerset are
considered to be the Governing Documents of the charity. The directors of the company are also
charity trustees for the purposes of charity law and under the company's Articles of Association the
members of the Board of Directors are elected from its membership by its members either at its AGM
or, where a vacancy exists, at any time between AGM's. If there are not suitable or sufficient
individuals to take on the roles as required, it is not unusual to advertise externally for appropriate
experienced and qualified individuals or for the trustees' co-option of others.
An induction pack is in operation and designed to provide an effective and informative induction
process for all new trustees. The information gives individuals a clear introduction to Off the Record
and includes visits to the operational side of the organisation, detailed information about the charity
and further information drawn from the Charity Commission publications, as well as other partner
bodies like NCVO.
Recruitment and appointment of trustees
Off the Record - Bath & North East Somerset has a Board of Trustees of at least 6 Trustees and may
co-opt further Trustees at any time. Trustees are responsible for providing support and guidance to
Off the Record - B&NES and ensure compliance with the objects, purposes, values and governing
guidance when exercising any powers or duties to which the guidance is relevant.
The Trustees achieve this by approving the:
• Annual Budget
• Annual Statutory Accounts
• Appointment of an Independent Examiner
• Organisational Structure and appointment of key managers
• Risk Management and Reserves
Trustees also comment upon the management accounts, the Examiner's Letter of Comment, service
plans and progress against those plans and the financial controls and procedures.
Trustees carry out an annual Staff Wellbeing Survey, which this year showed improvements across all
creac, and identified how highly staff regard Off the Record as an employer and in relation to its
The trustees have identified
and reviewed the major risks to which the charity is exposed and
consider that there are adequate systems and procedures to manage those risks.
Page 6

Off the Record - Bath and North East Somerset
Trustees' Report
Principal risks facing the organisation
The trustees have identified and reviewed the principal risks facing the charity and are satisfied that
appropriate systems and controls are in place to manage them.
Key risks include:
• Financial sustainability and funding uncertainty
• Increased demand for services
• Recruitment and retention of skilled staff and volunteers
• Reputational and safeguarding risks
Risk is reviewed regularly by the Board.
Pension deficit
Following discussions with Avon Pension Fund (APF, which was the fund for which the charity was an
admitting body) over exiting the scheme. It was agreed between the two parties that Off the Record -
Bath and North East Somerset could exit the scheme. Consequently, from July 2015 the Pension
Fund was closed and the revised liability of £165,000 converted into a 15-year term loan. This is being
repaid annually as part of our longer term financial resilience approach.
The Board are happy that with the absence of the pension deficit on the Balance Sheet, there will be
no immediate liability, and that the charity will be able to continue to operate as a going concern.
Financial instruments
Objectives and policies
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and
liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the
board of trustees, which provide written principles on the use of financial derivatives to manage these
risks. The charity does not use derivative financial instruments for speculative purposes.
Cash flow risk
The charity's activities expose it primarily to the financial risks of changes in foreign currency
exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest
rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
Page 7

Off the Record - Bath and North East Somerset
Trustees' Report
Credit risk
investments.
The charity's principal financial assets are bank balances and cash, trade and other receivables, and
The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the
balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made
where there is an identified loss event which, based on previous experience, is evidence of a
reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the
counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and
future developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the
financial statements.
The annual report was approved by the trustees of the charity on 30 January 2026 and signed on its
behalf by:
Samantha Jo Burt
Chairman and trustee
Page 8

Off the Record - Bath and North East Somerset
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Off the Record - Bath and North East Somerset for the
purposes of company law) are responsible for preparing the trustees' report and the financial
statements in accordance with applicable law and United Kingdom Accounting Standards (United
Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to:
• select suitable accounting policies and apply them consistently;
• observe the methods and principles in the Charities SORP;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable
accuracy at any time the financial position of the charitable company and enable them to ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation and
dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 30 January 2026 and signed on its behalf by:
Samantha Jo Burt
Chairman and trustee
Page 9

Off the Record - Bath and North East Somerset
Independent Examiner's Report to the trustees of Off the Record - Bath and
North East Somerset ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended
31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you
are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination
of your charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act).
In carrying out my examination I have followed the Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act.
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that 1 am qualified to undertake the examination
because I am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe:
1. accounting records were not kept in respect of Off the Record - Bath and North East Somerset
as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair view' which is not a matter
considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to
charities
preparing
their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached
Tim Lerwill, FCA BFP
Milsted Langdon LLP
4 Queen Street
Bath
BA1 1HE
30 January 2026
Page 10

Off the Record - Bath and North East Somerset
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total
Recognised Gains and Losses)
Unrestricted
funds
€
Income and Endowments from:
Donations and legacies
Charitable activities
Investment income
Note
3
4
5
Total income
Expenditure on:
Raising funds
Charitable activities
6
7
Total expenditure
Net income/(expenditure)
Transfers between funds
20
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward 20
32,877
326,917
302
360,096
(332)
(350,236)
(350,568)
9,528
(60,501)
(50,973)
132,223
81,250
Restricted
funds
638,299
638,299
(1,561)
(650,133)
(651,694)
(13,395)
60,501
47,106
49,552
96,658
Total
2025
32,877
965,216
302
998,395
(1,893)
(1,000,369)
(1,002,262)
(3,867)
(3,867)
181,775
177,908
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 20.
Total
2024
€
94,807
778,710
470
873,987
(3,386)
(893,066)
(896,452)
(22,465)
-
(22,465)
204,240
181,775
The notes on pages 14 to 30 form an integral part of these financial statements.
Page 11

Off the Record - Bath and North East Somerset
(Registration number: 03643586)
Balance Sheet as at 31 March 2025
Note
2025
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
13
2,179
14
15
Creditors: Amounts falling due within one year
16
Net current assets
Total assets less current liabilities
Creditors: Amounts falling due after more than one year 17
Net assets
Funds of the charity:
Restricted income funds
Restricted funds
Unrestricted income funds
Unrestricted funds
Total funds
20
101,650
204,349
305,999
(76,865)
229,134
231,313
(53,405)
177,908
96,658
81,250
177,908
2024
5,023
112,732
182,857
295,589
(52,964)
242,625
247,648
(65,873)
181,775
49,552
132,223
181,775
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
• The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476; and
• The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial statements on pages 11 to 30 were approved by the trustees, and authorised for issue
on 30 January 2026 and signed on their behalf by:
Samantha Jo Burt
Chairman and trustee
The notes on pages 14 to 30 form an integral part of these financial statements.
Page 12

Off the Record - Bath and North East Somerset
Statement of Cash Flows for the Year Ended 31 March 2025
2025
Note
2024
Cash flows from operating activities
Net cash expenditure
Adjustments to cash flows from non-cash items
Depreciation
Investment income
Working capital adjustments
Decrease in debtors
Increase/(decrease) in creditors
Increase in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash flows from investing activities
Cash flows from financing activities
Repayment of loans and borrowings
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
7
5
14
16
17
5
13
16
(3,867)
2,844
(302)
(1,325)
11,082
1,123
22,322
33,202
302
302
(12,012)
21,492
182,857
204,349
All of the cash flows are derived from continuing operations during the above two periods.
(22,465)
5,170
(470)
(17,765)
25,531
(20,163)
10,768
(1,629)
470
(815)
(345)
(11,551)
(13,525)
196,382
182,857
The notes on pages 14 to 30 form an integral part of these financial statements.
Page 13

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in England and Wales, and consequently does not
nave share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards
the assets of the charity in the event of liquidation.
The address of its registered office is:
Open House Centre
Manvers Street
Bath
BA1 1JW
These financial statements were authorised for issue by the trustees on 30 January 2026.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Ac
2006 and Charities Act 2011.
Basis of preparation
Off the Record - Bath and North East Somerset meets the definition of a public benefit entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless
otherwise stated in the relevant accounting policy notes.
Going concern
The financial statements have been prepared on a going concern basis.
The Trustees have reviewed and stress tested projections and budgets for the next twelve months.
Following this review, the Trustees consider there to be minimal impact on the charity's ability to act
as a going concern.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income
will be received and the amount of the income receivable can be measured reliably.
Page 14

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
Donations and legacies
Donations are recognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation is subject to conditions that require a level of
pertormance by the charity before the charity is entitled to the funds, the income is deferred and not
recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly
within the control of the charity and it is probable that these conditions will be fulfilled in the reporting
period
Grants receivable
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of
income received for specific purposes but not expended during the period is shown in the relevant
funds on the balance sheet. Where income if received in advance of meeting any performance-related
conditions there is not unconditional entitlerment to the income and its recognition is deferred and
included in creditors as deferred income until the performance-related conditions are met. Where
entitlement occurs before income is received, the income is accrued.
Government grants are recognised as income over the periods necessary to match them with the
related costs which they are intended to compensate.
Deferred income
Deferred income represents amounts received for future periods and is released to incoming
resources in the period for which, it has been received. Such income is only deferred when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional
entitlement.
Donated services and facilities
Where services or facilities
are provided to the charity as a donation that would normally be
purchased from our suppliers, this benefit is included in the financial statements at it's fair value
unless it's fair value cannot be reliably measured, then at the cost to the donor or the resale value of
goods that are to be sold.
Investment income
Interest is recognised on a receivables basis.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is
probable settlement is required and the amount can be measured reliably. All costs are allocated to
the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot
be directly attributed to particular headings they have been allocated on a basis consistent with the
use of resources, with central staff costs allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use. Other support costs are allocated based on the
spread of staff costs.
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those
incurred in trading activities that raise funds.
Page 15

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities
and services for its beneficiaries. It includes both costs that can be allocated directly to such activities
and those costs of an indirect nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis
consistent with the use of resources, for example, allocating property costs by floor areas, or per
capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory
requirements, including audit, strategic management and trustees meetings and reimbursed
expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section
256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are
applied exclusively to charitable purposes.
12552
Tangible fixed assets
Individual fixed assets are initially recorded at cost, less any subsequent accumulated depreciation
and subsequent accumulated impairment losses.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any
estimated residual value, over their expected useful economic life at 25% per annum on the straight
line basis for all items.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the
ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at
amortised cost using the effective interest method, less provision for impairment. A provision for the
impairment of trade debtors is established when there is objective evidence that the charity will not b
able to collect all amounts due according to the original terms of the receivables
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly
liquid investments that are readily convertible to a known amount of cash and are subject to an
insignificant risk of change in value.
Page 16

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charity
loes not have an unconditional right, at the end of the reporting period, to defer settlement of th
creditor for at least twelve months after the reporting date. If there is an unconditional right to defe
settlement for at least twelve months after the reporting date, they are presented as non-current
liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at
amortised cost using the effective interest method.
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs.
Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between
the proceeds, net of transaction costs, and the amount due on redemption being recognised as a
charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest
payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer
settlement of the liability for at least twelve months after the reporting date.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in
furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the
use of which is restricted to that area or purpose.
Pensions and other post retirement obligations
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension
fund and the Company has no legal or constructive obligation to pay further contributions even if the
fund does not hold sufficient assets to pay all employees the benefits relating to employee service in
enet expense mine tried a Coute: I contribution pa contis excel the are in due for service.
the excess is recognised as a prepayment.
Page 17

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
Financial instruments
Recognition and measurement
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and
financial liabilities of the charity and their measurement basis are as follows;
Financial assets - trade and other debtors are basic financial instruments and are debt instruments
measured at amortised cost. Prepayments are not financial instruments.
Cash at bank - is classified as a basic financial instrument and is measured at face value.
Financial liabilities - trade creditors, accruals and other creditors are financial instruments, and are
measured at amortised cost. Taxation and social security are not included in the financial instruments
disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement
nas already taken place and there is an obligation to deliver services rather than cash or another
financial instrument
3 Income from donations and legacies
Unrestricted
funds
General
Total
2025
Total
2024
€
Donations and legacies;
Donations from companies, trusts and similar
proceeds
Donations from individuals
Donated services and facilities
5,715
24,662
2,500
32,877
5,715
24,662
2,500
32,877
60,681
32,376
1,750
94.807
£32,877 (2024 - £57,203) of the income above was attributable to unrestricted funds and £Nil (2024 -
£37,604) attributable to restricted funds.
Page 18

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable activities
LGBT
Participation
MSN/Keynsham
BANES - Schools
BANES - Advocacy
Counselling
18-25
Core
CAMHS
R.U. Hospital
Unrestricted
funds,
General
8,433
8,271
4,369
-
9,072
400
210,776
69,418
11,178
5,000
326,917
Restricted
funds
€
53,207
54,697
43,809
115,588
134,543
88,977
83,478
64,000
638,299
Total
2025
61,640
62,968
48,178
115,588
143,615
400
299,753
69,418
94,656
69,000
965,216
Total
2024
62,256
62,010
45,912
98,914
142,817
42,792
294,451
29,558
:
778,710
£326,917 (2024 - £268,335) of the income above was attributable to unrestricted funds and £638,299
(2024 - £510,375) attributable to restricted funds.
5 Investment income
Unrestricted
funds
Total
Total
General
2025
€
€
2024
Interest receivable and similar income;
Interest receivable on bank deposits
302
302
470
£302 (2024 - £470) of the income above was attributable to unrestricted funds and £Nil (2024 - ENil)
attributable to restricted funds.
Page 19

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Expenditure on raising funds
a) Costs of generating donations and legacies
Costs of generating donations and legacies
Direct costs
1,893
Total
2025
1,893
Total
2024
3,386
£332 (2024 - £518) of the expenditure above was attributable to unrestricted funds and £1,561 (2024 -
£2,868) attributable to restricted funds.
Page 20

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
7 Expenditure on charitable activities
Wages
Travel
Training
Volunteers
Recruitment
Supervision and sessional fees
Advertising
Independent examination
Accountancy fees
Cleaning
Miscellaneous
Insurance
Professional fees
Rent and rates
Repairs and maintenance
IT and Website
Printing, postage and stationery
Non-capitalised equipment and
office costs
Telephone and internet
Gas, electricity and water
Publications, subscriptions and
affiliations
Loan interest
Donated services
Staff expenses
Venue hire
Depreciation
Bad debts written off
Activity
undertaken
directly
821,312
1,981
7,232
4,664
3,379
30,766
477
2,600
5,135
-
2,968
2,920
21,365
-
23,720
5,293
16,064
6,386
-
1,180
2,411
2,500
3,919
16,254
-
729
983,255
Activity
support
costs
5,549
60
5,935
:
496
387
2,844
17,114
2025
821,312
1,981
7,232
4,664
3,379
30,766
477
2,600
5,135
5,549
3,028
5,935
2,920
21,365
496
24,107
5,293
16,064
6,386
1,843
1,180
2,411
2,500
3,919
16,254
2,844
729
1,000,369
2024
728,707
4,806
7,017
5,221
1,456
28,635
814
2,460
5,267
5,067
6,706
5,561
5,588
21,982
798
28,688
1,616
2,766
7,592
3,091
305
2,870
1,750
2,863
6,270
5,170
893,066
£350,236, (2024 - £315,842) of the expenditure above was attributable to unrestricted funds anc
£650, 133 (2024 - £577,224) attributable to restricted funds
Page 21

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Analysis of governance and support costs
Support costs allocated to charitable activities
Premises
Information
including
technology depreciation
Advocacy B&NES
contract
Total Banes Contract -
Schools
Participation - B&NES
contract
Unrestricted
Basis of
allocation
Actual
Actual
Actual
Actual
-
-
-
387
387
-
10.732
10,732
support
-
1,548
-
4,447
5,995
2025
-
1,548
15,566
17,114
1,548
29
19
18,741
20,337
Governance costs
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Unrestricted
funds
General
€
2,600
5,135
7,735
9 Net incoming/outgoing resources
Net outgoing resources for the year include:
Operating leases - plant and machinery
Operating leases - other assets
Depreciation of fixed assets
Total
2025
2,600
5,135
7,735
2025
1,540
21,480
2,844
Total
2024
2,460
5,267
7,727
2024
18
21,000
5,170
Page 22

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity
during the year.
During the year Trustees were reimbursed expenses of £4 (2024: £66). Trustees' expenses
represents the reimbursement of refreshments to 1 (2024: 2) members.
No trustees have received any other benefits from the charity during the year.
During the year 2 trustees (2024: 2) made donations to the charity totalling £140 (2024: £1,955)
11 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
755,201
50,977
15,134
821,312
668,465
48,074
12,168
728,707
The monthly average number of persons (including senior management / leadership team) employed
by the charity during the year was as follows:
Average head count
2025
No
46
2024
No
42
The monthly average number of persons employed by the charity expressed as full time equivalent
during the year was 23 (2024 - 24).
No employee received emoluments of more than £60,000 during the year.
The total employee benefits of the key management personnel of the charity were £114,573 (2024 -
£102,455).
12 Independent examiner's remuneration
Examination of the financial statements
Other fees to examiners
All other services
2025
2,600
5,135
2024
2,460
5,267
Page 23

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
13 Tangible fixed assets
Cost
At 1 April 2024
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
14 Debtors
Furniture and
equipment
77,977
77,977
72,954
2,844
75,798
2,179
5,023
Total
€
77,977
77,977
72,954
2,844
75,798
2,179
5,023
Prepayments
Accrued income
Other debtors
Other debtors relate to grants receivable at the year end.
15 Cash and cash equivalents
Cash on hand
Cash at bank
2025
1,913
31,271
68,466
101,650
2024
3,233
34,531
74,968
112,732
2025
204.349
204,349
2024
f
2,050
180,807
182,857
Page 24

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Creditors: amounts falling due within one year
Trade creditors
Other loans
Other taxation and social security
Other creditors
Accruals
Deferred income
Deferred income at start of the year
Resources deferred in the period
Amounts released from previous periods
Deferred income at year end
2025
1,585
12,467
-
3,031
19,783
39,999
76,865
2025
17,677
39,999
(17,677)
39,999
2024
12.011
7,049
7,059
9,168
17,677
52,964
2024
€
6,909
17,677
(6,909)
17,677
17 Creditors: amounts falling due after one year
Other loans
2025
€
53,405
2024
€
65,873
The charity has a deficit recovery agreement with the Avon Pension Fund for a pension deficit of
Included in the creditors are the following amounts due after more than five years:
2025
After more than five years not by instalments
2024
13,265
Page 25

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
18 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
2025
Land and buildings
Within one year
Between one and five years
Other
Within one year
14,320
60,160
74,480
181
2024
€
35,320
74,480
109,800
181
Included in the lease agreement for the commitment above there is a break clause which can be
actioned on the anniversary each year of the commencement of the lease and requires a three month
notice period. As at the year end the financial commitment to the break clause is £7,160 (2024 -
19 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £15,134 (2024 -
£12,168).
Page 26

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
20 Funds
Balance at
1 April
2024
Incoming
Resources
resources
€
expended
Transfers
€
Balance at
31 March
2025
€
Unrestricted funds
General
Unrestricted funds
Restricted funds
MSN/Keynsham
Advocacy BANES
contract
Total BANES Contract -
Schools
Big Lottery Fund grant
LGBT
Participation - BANES
contract
18-25
R.U.Hospital
CAMHS
Total restricted funds
Total funds
132,223
-
1,612
-
42,848
5,092
49,552
181,775
360,096
43,809
134,543
115,588
53,207
54,697
88,977
64,000
83,478
638,299
998,395
(350,568)
(32,979)
(113,623)
(146,137)
(92,130)
(43,167)
(118,929)
(47,607)
(57,122)
(651,694)
(1,002,262)
(60,501)
-
-
30,549
-
29,952
:
60,501
81,250
10,830
22,532
-
3,925
16,622
16,393
26,356
96,658
177,908
Page 27

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
Balance at
1 April
2023
Incoming
Resources
resources
expended
Transfers
Balance at
31 March
2024
€
Unrestricted funds
General
Unrestricted funds
Restricted
MSN/Keynsham
Advocacy BANES
contract
Total BANES Contract -
Schools
Big Lottery Fund grant
LĞBT C
Participation - BANES
contract
SEND Advocacy - BANES
contract
18-25
Total restricted funds
Total funds
148,931
1,606
28,636
10,415
5,710
8,942
55,309
204,240
326,008
45,912
142,817
98,915
99,859
62,010
98,466
547,979
873,987
(316,360)
(56,303)
(146,915)
(108,363)
(85,647)
(67,333)
(115,531)
(580,092)
(896,452)
(26,356)
10,391
5,710
7,842
-
-
(5,710)
8,123
26,356
132,223
-
1,612
-
42,848
5,092
:
49,552
181,775
Page 28

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
The specific purposes for which the funds are to be applied are as follows:
MSN/Keynsham - Community counselling and listening service. During the previous year £10,391
was transferred from unrestricted funds to the MSN/Keynsham fund to finance a deficit in the fund.
Advocacy BANES contract - Delivering Advocacy support to children and young people in Care
going through child protection proceedings or with a disability in BANES. During the previous year
£5,710 was transferred from the SEND Advocacy fund to the Advocacy BANES contract fund due to
the two contracts being integrated in the year.
Total BANES Contract - Schools - Providing counselling in schools across BANES. During the year
£30,549 (2024: £7,842) was transferred from unrestricted funds to the Total BANES Contract -
Schools fund to finance a deficit in the fund.
Big Lottery Fund grant LGBT - working with young people that identify as Lesbian, Gay, Bisexual,
Trans, Asexual, and lor questioning their sexuality and/or gender identity, and delivering weekly
LGBT+ youth group sessions called SPACE and a range of other support.
Participation - BANES contract - delivering BANES Youth Forum, Youth Parliament and In Care
Councils.
SEND Advocacy - BANES contract - Advocacy for young people with special educational needs.
8-25 - Provides specific services for this group that includes counselling, listening support, as well a
roups and safe place to be themselves. Durina the vear £29.952 (2024: £8.123) was transferre
trom unrestricted funds to the 18-25 fund to finance a deficit in the fund.
R.U.Hospital - Offers social pescribiing services to young people as a patient of the Royal United
Hospital Bath.
CAMHS - Offers additional social pescribing services to young people within the Child and Adolescent
Health Services.
Page 29

Off the Record - Bath and North East Somerset
Notes to the Financial Statements for the Year Ended 31 March 2025
21 Analysis of net assets between funds
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
Tangible fixed assets
Current assets
Current liabilities
Creditors over 1 year
Total net assets
22 Analysis of net funds
Unrestricted
funds
General
2,179
191,476
(59,000)
(53,405)
81,250
Unrestricted
funds
General
€
5,023
246,037
(52,964)
(65,873)
132,223
Restricted
funds
€
114,523
(17,865)
96,658
Restricted
funds
49,552
:
49,552
Total funds
at 31 March
2025
2,179
305,999
(76,865)
(53,405)
177,908
Total funds
at 31 March
2024
€
5,023
295,589
(52,964)
(65,873)
181,775
Cash at bank and in hand
Net debt
At 1 April
2024
182,857
182,857
At 1 April
2023
196,382
196,382
Financing
cash flows
€
22,258
22,258
Financing
cash flows
(13,525)
(13,525)
At 31 March
2025
205,115
205,115
At 31 March
2024
€
182,857
182,857.
Cash at bank and in hand
Net debt
23 Related party transactions
During the year the charity made the following related party transactions:
Bath 5k Map C.l.C.
(Annie Legge was a trustee of Off the Record - Bath and North East Somerset until 26 February 2025,
and is the sole director of Bath 5k Map C.l.C.)
During the year Bath 5K Map C.I.C. made donations with no condition totalling £1,851 (2024:ENil). At
the balance sheet date the amount due to/from Bath 5k Map C.l.C. was £Nil (2024 - £Nil).
Page 30