Operational Narrative for 24/25 Trustee Report
Achievements and Performance
Charitable Activities
Breakthrough UK supports organisations to remove disabling barriers and amplifies the voices of disabled people to create a just and equitable society. This is mainly done through our Policy, Influence and Engagement work with public, private and third sector organisations, as well as through the delivery of Pre-Employment services directly supporting local disabled people.
Policy, Influence and Engagement Projects
Breakthrough continues to work to influence local, regional and national policy to bring about social change and remove discriminatory barriers, to ensure disabled people can play a full, active and equal role as citizens in all aspects of society.
Policy, Influence and Engagement projects throughout the year comprised of:
Manchester Disability Collaborative
Manchester Disability Collaborative (MDC) is multi-agency partnership comprising of disabled people and our organisations (DPOs), as well as public, private and third sector organisations; all working towards the common goal of improving equality and inclusion of disabled people in Manchester. It is funded through the National Lottery and Manchester City Council. The MDC has worked closely with the council to ensure reinvestment of senior equality expertise, guidance and support to help the Manchester Disability Collaborative, including as part of an infrastructure refresh, so that the Collaborative reaches the right levels of seniority and decision making with its statutory partners.
This year, we continued with coproduction to ensure that the work of the collaborative remains fully informed by lived experience. New lottery funding has a strong emphasis on coproduction, led by disabled people and our organisations.
We hosted another successful Disabled People's Assembly at Home, which received positive feedback and invited scrutiny and feedback on our work. From this, and alongside additional engagement, we commenced planning for the next year, working with Manchester City Council to review our infrastructure and impact. We recruited an additional chair and refined the work of the collaborative further. Our employment workstream continued to promote the groundbreaking and impactful Foundations for Change Framework for Inclusive Employment within several large employers locally.
With the lived experience input from our networks, and the expertise of colleagues and statutory partners, we continued with ambitious KPIs across four workstreams: Housing, Health and Social Care, Employment and Education, with Transport due to start soon. This work seeks to balance strategic influence with grassroots coproduction, and membership identified strategic leads and decision makers in the respective sectors to drive our work and elevate the profile of the collaborative. We also commenced community research to co-develop a new framework for inclusive health and social care.
Disability Design Reference Group (DDRG) for Transport for Greater Manchester
DDRG members provide advice from their own lived experience, which assists Transport for Greater Manchester to ensure that, as far as possible, an inclusive, barrier-free environment is developed across public transport and active travel in Greater Manchester. It has 16 members, with 2 recruited and inducted this year. 4 formal meetings were held.
Examples of topics where the DDRG have provided their input to TfGM: Bury Interchange (the DDRG has had ongoing involvement with this, including site visits), contactless tap and go, customer experience strategy, bus shelter re-procurement, concessionary pass applications and printed bus stop timetables. With several additional ad hoc sessions and site visits.
Factory International Disabled People's Engagement Group (DPEG)
Factory International’s Disabled People’s Engagement (DPEG) is an advisory body that brings together residents of Greater Manchester with a passion for the arts and with lived experience of disability. It has 12 members and 4 formal meetings a year. Examples of topics where the DPEG have provided their input to Factory International: Business Planning and KPI’s (discussed at each formal meeting), access to and from Aviva Studio’s, audience development, disability creative exchange event, Manchester International Festival future programme planning and programme, and looking ahead to the next year/representation data. Ad-hoc sessions and site visits take place as required.
Manchester Lived Experience Leaders
With 3 year Our Manchester VCS funding, we have a project team of 11 paid d/Deaf and disabled people to work with city leaders to remove barriers to inclusion, alongside developing their own leadership and collaboration skills. The group has held 10 meetings and participated in capacity building training. A key area of work has been the development of a collective access needs document, emphasising the requirement for services to make anticipatory adjustments. The team also did impactful work on the accessible version of the council’s privacy notice, resulting in key changes to the finished resource.
Community Health Equity and Disabled People’s Sounding Board
Community Health Equity Manchester (previously known as COVID Health Equity Manchester) was set up in 2020 in response to the disproportionate impact COVID-19 had on some of our Manchester communities. CHEM was relaunched in September 2023 and is now focused on addressing broader health and wellbeing inequalities that impact on people and particular communities in Manchester. We have a seat on this fast paced strategic forum, which meets monthly.
Contracted by Manchester City Council Public Health, the Disabled Persons Sounding Board feeds into CHEM and is made up of disabled peoples organisations (DPOs) from across the city. DPO members are also involved across all the workstreams and strategic forum of the Manchester Disability Collaborative.
Sounding Board Members have been involved in a wide range of health equity advisory and practical work this year, meeting 10 times and supporting over 20 statutory partners in their work to reduce health inequalities. Notably they have influenced local work on early development, induction of labour, Type 2 Diabetes Path to Remission, dementia support, and the early identification of cancer.
Coproduction with Strathclyde University and partners
We are working in detail with the University of Strathclyde and other academics and disabled people’s organisations to co-design a collaborative national funding bid to the National Institute for Health and Social Care Research. This bid was successful and we are now partners on the national three year ‘WISHES’ project: Workplace Intervention for Sustainable Health and Employment Support. A research project focusing on employment for disabled people and people with long term health conditions, aiming to provide simple, accessible, and effective solutions.
Training for Organisations
We continued delivery of a series of Disability Inclusion Training Sessions throughout the year with a wide range of statutory and third sector organisations. These mainly took an employment focus, based on the Foundations for Change for Inclusive Employment Approach.
Training on the Social Model of Disability is very popular and was provided to several organisations including GM Chamber of Commerce, Greater Manchester Integrated Care Partnership, Manchester City Council and Manchester Metropolitan University. The training has been developed using the lived experiences of disabled people and responds to requirements expressed by both disabled people and their managers. Sessions are bespoke.
Feedback regarding all training sessions was overwhelmingly positive and most participants left with actions to take forward from the training and a plan for implementing them
GM Mayoral Disability Panel
We are members of this influential panel which works closely with the Greater Manchester Mayor to address structural inequity across the
Greater Manchester region, improving the lives and rights of disabled people. GM Disabled People's Panel
Personal Budget Solutions
We continued to provide payroll and banking services to disabled people employing personal assistants—enabling them to manage their teams confidently and independently
Equal Edge
We continued to develop our social enterprise, Equal Edge, which supplies workplace assistants to disabled people in the workplace and acts as the trading arm for Breakthrough UK.
Direct Delivery Services
Breakthrough’s service delivery again significantly reduced in this period. Employment services during the year comprised of:
Diverse Works
Funded by Salford CVS to December 2025, Diverse Works Salford is a small pre-employment service for disabled people who are residents of Salford, in particular disabled people who have experienced racial inequality. We will work with each individual to progress them towards meeting their employment and skills aspirations. This includes travel training and route planning, CV and cover letter writing skills, understanding employment and skills pathways, completing applications for employment and training opportunities and, for those who are successful in achieving employment, in-work support is provided as a crossover between the project and additional Breakthrough provision. The first cohort of this project began towards the end of this period.
Funded by UK Specialised Foundation Programme and Greater Manchester Combined Authority via the Workers Educational Association, Diverse Works Pre-Employment provides 6 hours of bespoke pre-employment support to disabled people in Stockport, Manchester and Trafford.
Workforce and Premises
Breakthrough continues to operate as a remote organisation. We continue to work hard to maintain our organisational values and behaviours within this model, continuing to learn by experience.
Staff are furnished with equipment to support accessible and efficient remote working. All management and staff supervision meetings continue remotely and we have established hybrid Full Staff Meetings on a monthly basis.
Significant redundancies this year have impacted on organisational capacity.
REGISTERED COMPANY NUMBER: 03479742 (England and Wales) REGISTERED CHARITY NUMBER: 1078009
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Breakthrough U.K. Ltd
Clarity Accountants & Tax Advisors 1st Floor 107 Lees Road Oldham Lancashire OL4 1JW
Breakthrough U.K. Ltd Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 to 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Statement of Financial Position | 7 |
| Statement of Cash Flows | 8 |
| Notes to the Statement of Cash Flows | 9 |
| Notes to the Financial Statements | 10 to 17 |
| Detailed Statement of Financial Activities | 18 |
Breakthrough U.K. Ltd Reference and Administrative Details for the Year Ended 31 March 2025
| TRUSTEES | T P Balon Regional Campaigns Officer (resigned 15.7.24) |
|---|---|
| D Coulter Chair (appointed 19 June 2023) | |
| B Curley Councillor | |
| S S Stanhope Vice Chair (Appointed 19 June 2023) | |
| P Fairweather (resigned 22.8.24) | |
| P Brighouse (resigned 13.3.25) | |
| D Neibig | |
| S Harris (resigned 5.1.25) | |
| REGISTERED OFFICE | Piccadilly Business Centre Unit C Aldow E |
| Blackett Street | |
| Manchester | |
| M12 6AE | |
| REGISTERED COMPANY NUMBER | 03479742 (England and Wales) |
| REGISTERED CHARITY NUMBER | 1078009 |
| INDEPENDENT EXAMINER | Clarity Accountants & Tax Advisors |
| 1st Floor 107 Lees Road | |
| Oldham | |
| Lancashire | |
| OL4 1JW | |
| SOLICITORS | Trowers and Hamlins |
| 55 Princess Street | |
| Manchester | |
| M2 4EW | |
| INVESTMENT ADVISERS | Independent Insurance Consultants |
| 51 Gatley Green | |
| Gatley | |
| Stockport | |
| SK8 4NF |
Page 1
Breakthrough U.K. Ltd
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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).
Page 2
Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document Structure, governance and management
Governing instrument
The organisation is a Registered Charity and a Company Limited By Guarantee, incorporated on 8 December 1997. The Company was established under Articles of Association which establish the objects and powers of the Charitable Company . In the event of the company being wound up members are required to contribute an amount not exceeding£10.
The Board of Directors of the Company are also Trustees of the Charity for the purpose of Charity Law and under the Company's Articles of Association are known as Members.
The work of the Charity focuses upon promoting and supporting the independence of disabled people. The organisation operates using the Social Model of Disability as its value base. The Board of Directors seek to ensure that the characteristics of the Board membership appropriately reflect the diversity of the general population. The Articles of Association require that at all times a minimum of 66% of the membership of the Board of Directors shall comprise disabled people.
Directors/Trustees
All new Directors/Trustees have an induction with the Chair, Chief Executive & Deputy Chief Executive to discuss the responsibilities of being a Director/Trustee and the operations of the Company. All new Directors/Trustees also receive a Director's pack and appropriate training is provided for new Directors/Trustees as required.
The Board of Directors/Trustees carry out an annual review of their individual and collective training and development needs and appropriate training and support is provided accordingly.
Organisational structure
The Board of Directors/Charity Trustees Chief Executive Company Management Team
The Board of Directors/Charity Trustees and the Executive meet on a quarterly basis. The purpose of Board meetings is to ensure that the governance of the Company meets the needs of our customers and staff and fulfills our legal requirements. The Board support the strategic development of the organisation.
It also scrutinizes, challenges and monitors the performance of the organisation against the aims and objectives set within the Strategic Business Plan.
The Strategic Business Plan is co-produced with the Board and staff and reflects the experiences and need of our customer base.
The Chief Executive is responsible for the strategic and day to day management of the Company/Charity's affairs.
The Company Management Team meets on a monthly basis to develop and monitor business activities and ensure that operational and contractual obligations and targets are met.
Sub Groups
The Finance Sub Committee meets on an ad-hoc basis and provides scrutiny and direction on contracts and financial planning and performance and all decisions are reported to the Board and compiled into an action log.
The Human Resources Sub Committee meets on ad hoc basis as required to discuss and provide direction on HR policy and employment issues.
Statement of trustees' responsibilities
The Trustees (who are also the Directors of Breakthrough UK Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Page 3
Breakthrough U.K. Ltd Report of the Trustees for the Year Ended 31 March 2025
Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charity SORP:
make judgements and estimates that are reasonable and prudent;
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 which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities
In so far as the trustees are aware:
o there is no relevant audit information of which the charitable company's auditors are unaware; and
o the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.
Independent Examiner
Clarity Accountants were appointed as Independent Examiners to the company and a resolution proposing that they be re-appointed will be put at a General Meeting.
The trustees' report, including the strategic report, was approved by the Board of Trustees.
Approved by order of the board of trustees on ............................................... and signed on its behalf by: 10th March 2026
.......................................................................... D Coulter - Trustee
Page 4
Independent Examiner's Report to the Trustees of Breakthrough U.K. Ltd
Independent examiner's report to the trustees of Breakthrough U.K. Ltd ('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 your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
-
the accounts do not accord with those records; or
-
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
-
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.
Joanne M. Elliott FCA BFP FMAAT The Institute of Chartered Accountants in England and Wales
Clarity Accountants & Tax Advisors 1st Floor 107 Lees Road Oldham Lancashire OL4 1JW
Date: .............................................
Page 5
Breakthrough U.K. Ltd
Statement of Financial Activities for the Year Ended 31 March 2025
| Unrestricted INCOME AND ENDOWMENTS FROM Notes funds £ Donations and legacies 2 274 Charitable activities Independent living support 4 - Employment - Policy - Core 59,906 Investment income 3 6,608 Total 66,788 EXPENDITURE ON Raising funds 5 - Charitable activities Training 6 - Independent living support - Employment - Policy - Core 211,993 Restricted - Other 1,802 Total 213,795 Net gains/(losses) on investments (471) NET INCOME/(EXPENDITURE) (147,478) Transfers between funds 16 53,210 Net movement in funds (94,268) RECONCILIATION OF FUNDS Total funds brought forward 459,754 TOTAL FUNDS CARRIED FORWARD 365,486 |
Restricted funds £ - - 103,260 134,979 44,649 (2) 282,886 - - 11,866 60,631 138,189 - 18,991 - 229,677 - 53,209 (53,210) (1) - (1) |
2025 Total funds £ 274 - 103,260 134,979 104,555 6,606 349,674 - - 11,866 60,631 138,189 211,993 18,991 1,802 443,472 (471) (94,269) - (94,269) 459,754 365,485 |
2024 Total funds £ 2,646 77,813 60,464 238,720 56,897 5,912 442,452 17,813 617 65,840 7,343 145,327 250,813 3,205 1,802 492,760 11,458 (38,850) - (38,850) 498,604 459,754 |
|---|---|---|---|
The notes form part of these financial statements
Page 6
Breakthrough U.K. Ltd
Statement of Financial Position
31 March 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 12 | 3,859 | - | 3,859 | 5,662 |
| Investments | 13 | 123,539 | - | 123,539 | 124,011 |
| 127,398 | - | 127,398 | 129,673 | ||
| CURRENT ASSETS | |||||
| Debtors | 14 | 108,385 | - | 108,385 | 48,561 |
| Cash at bank and in hand | 188,942 | - | 188,942 | 315,384 | |
| 297,327 | - | 297,327 | 363,945 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 15 | (59,240) | - | (59,240) | (33,864) |
| NET CURRENT ASSETS | 238,087 | - | 238,087 | 330,081 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 365,485 | - | 365,485 | 459,754 | |
| NET ASSETS | 365,485 | - | 365,485 | 459,754 | |
| FUNDS | 16 | ||||
| Unrestricted funds | 365,485 | 459,754 | |||
| TOTAL FUNDS | 365,485 | 459,754 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. 10th March 2026 and were signed on its behalf by:
............................................. D Coulter - Trustee
The notes form part of these financial statements
Page 7
Breakthrough U.K. Ltd
Statement of Cash Flows for the Year Ended 31 March 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Other adjustments Net cash used in operating activities Cash flows from investing activities Purchase of tangible fixed assets Sale of fixed asset investments Interest received Net cash provided by investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
2025 £ (133,050) 473 (132,577) - (471) 6,606 6,135 (126,442) 315,384 188,942 |
2024 £ (46,621) (11,459) (58,080) (6,930) 11,458 5,912 10,440 (47,640) 363,024 315,384 |
|---|---|---|
The notes form part of these financial statements
Page 8
Breakthrough U.K. Ltd
Notes to the Statement of Cash Flows for the Year Ended 31 March 2025
| 1. | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES | |
|---|---|---|---|---|
| 2025 | 2024 | |||
| £ | £ | |||
| Net expenditure for the reporting period (as per the Statement of | ||||
| Financial Activities) | (94,269) | (38,850) | ||
| Adjustments for: | ||||
| Depreciation charges | 1,802 | 1,802 | ||
| Losses/(gain) on investments | 471 | (11,458) | ||
| Interest received | (6,606) | (5,912) | ||
| (Increase)/decrease in debtors | (59,824) | 20,087 | ||
| Increase/(decrease) in creditors | 25,376 | (12,290) | ||
| Net cash used in operations | (133,050) | (46,621) | ||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | |||
| At 1.4.24 | Cash flow | At 31.3.25 | ||
| £ | £ | £ | ||
| Net cash | ||||
| Cash at bank and in hand | 315,384 | (126,442) | 188,942 | |
| 315,384 | (126,442) | 188,942 | ||
| Total | 315,384 | (126,442) | 188,942 |
The notes form part of these financial statements
Page 9
Breakthrough U.K. Ltd Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. DONATIONS AND LEGACIES
3.
| DONATIONS AND LEGACIES | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Donations | 274 | 2,646 |
| INVESTMENT INCOME | ||
| 2025 | 2024 | |
| £ | £ | |
| Deposit account interest | 6,606 | 5,912 |
Page 10
continued...
Breakthrough U.K. Ltd
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
4. INCOME FROM CHARITABLE ACTIVITIES
| Activity Charitable activities Independent living support Charitable activities Employment Charitable activities Policy Charitable activities Core |
2025 2024 £ £ - 77,813 103,260 60,464 134,979 238,720 104,555 56,897 342,794 433,894 |
|---|---|
5. RAISING FUNDS Other trading activities
| Other trading activities | |||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Bad debts | - | 17,813 | |||
| 6. | CHARITABLE ACTIVITIES COSTS | ||||
| Support | |||||
| Direct | costs (see | ||||
| Costs | note 7) | Totals | |||
| £ | £ | £ | |||
| Independent living support | 3,614 | 8,252 | 11,866 | ||
| Employment | 7,801 | 52,830 | 60,631 | ||
| Policy | 47,167 | 91,022 | 138,189 | ||
| Core | 32,541 | 179,452 | 211,993 | ||
| Restricted | 18,991 | - | 18,991 | ||
| 110,114 | 331,556 | 441,670 | |||
| 7. | SUPPORT COSTS | ||||
| Governance | |||||
| Management | Finance | costs | Totals | ||
| £ | £ | £ | £ | ||
| Independent living support | 8,252 | - | - | 8,252 | |
| Employment | 52,717 | - | 113 | 52,830 | |
| Policy | 91,022 | - | - | 91,022 | |
| Core | 170,986 | 1,001 | 7,465 | 179,452 | |
| 322,977 | 1,001 | 7,578 | 331,556 | ||
| 8. | NET INCOME/(EXPENDITURE) | ||||
| Net income/(expenditure) is stated after | charging/(crediting): | ||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Depreciation - owned assets | 1,803 | 1,801 |
Page 11
continued...
Breakthrough U.K. Ltd Notes to the Financial Statements - continued for the Year Ended 31 March 2025
9. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
10. STAFF COSTS
| Wages and salaries The average monthly number of employees during the year was as follows: Management and administration staff No employees received emoluments in excess of £60,000. |
2025 £ 322,977 |
2024 £ 335,877 |
|
|---|---|---|---|
| 322,977 | 335,877 | ||
| 2025 14 |
2024 16 |
11. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 2,645 Charitable activities Independent living support - Employment - Policy - Core 56,897 Investment income 5,911 Total 65,453 EXPENDITURE ON Raising funds 17,813 Charitable activities Training 617 Independent living support (15) Employment - Policy (1,236) Core 250,813 Restricted - Other 1,802 Total 269,794 Net gains on investments 11,458 |
Restricted Total funds £ funds £ 1 2,646 77,813 77,813 60,464 60,464 238,720 238,720 - 56,897 1 5,912 376,999 442,452 - 17,813 - 617 65,855 65,840 7,343 7,343 146,563 145,327 - 250,813 3,205 3,205 - 1,802 222,966 492,760 - 11,458 |
|---|---|
Page 12
continued...
Breakthrough U.K. Ltd
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 11. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued | ||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| funds | funds | funds | ||||
| £ | £ | £ | ||||
| NET INCOME/(EXPENDITURE) | (192,883) | 154,033 | (38,850) | |||
| Transfers between funds | 154,033 | (154,033) | - | |||
| Net movement in funds | (38,850) | - | (38,850) | |||
| RECONCILIATION OF FUNDS | ||||||
| Total funds brought forward | 498,604 | - | 498,604 | |||
| TOTAL FUNDS CARRIED FORWARD | 459,754 | - | 459,754 | |||
| 12. | TANGIBLE FIXED ASSETS | |||||
| Fixtures | ||||||
| and | Computer | |||||
| fittings | equipment | Totals | ||||
| £ | £ | £ | ||||
| COST | ||||||
| At 1 April 2024 and 31 March 2025 | 306 | 30,209 | 30,515 | |||
| DEPRECIATION | ||||||
| At 1 April 2024 | 207 | 24,646 | 24,853 | |||
| Charge for year | 31 | 1,772 | 1,803 | |||
| At 31 March 2025 | 238 | 26,418 | 26,656 | |||
| NET BOOK VALUE | ||||||
| At 31 March 2025 | 68 | 3,791 | 3,859 | |||
| At 31 March 2024 | 99 | 5,563 | 5,662 | |||
| 13. | FIXED ASSET INVESTMENTS | |||||
| Listed | ||||||
| investments | ||||||
| £ | ||||||
| MARKET VALUE | ||||||
| At 1 April 2024 | 124,011 | |||||
| Revaluations | (472) | |||||
| At 31 March 2025 | 123,539 | |||||
| NET BOOK VALUE | ||||||
| At 31 March 2025 | 123,539 | |||||
| At 31 March 2024 | 124,011 |
There were no investment assets outside the UK.
Page 13
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Breakthrough U.K. Ltd
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
13. FIXED ASSET INVESTMENTS - continued
Cost or valuation at 31 March 2025 is represented by:
| Listed | ||
|---|---|---|
| investments | ||
| £ | ||
| Valuation in | 2020 | (38,137) |
| Valuation in | 2021 | 22,048 |
| Valuation in | 2022 | 1,035 |
| Valuation in | 2023 | (7,978) |
| Valuation in | 2024 | 11,458 |
| Valuation in | 2025 | (472) |
| Cost | 135,585 | |
| 123,539 |
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Included within the other debtors balance is an amount of £46,794, which is due from Equal Edge, a social enterprise company that has been set up within the year as the trading arm for the charity. The social enterprise has shares of £1, which is currently held by the Chair, David Coulter. The directors of the social enterprise are David Coulter, Terlumun Gasarah and Stacey Stanhope - all of whom have been trustees of the charity during the year.
15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Social security and other taxes Other creditors Accruals and deferred income |
2025 £ 25,662 25,589 1,113 6,876 59,240 |
2024 £ 20,010 8,466 1,371 4,017 |
|---|---|---|
| 33,864 |
16. MOVEMENT IN FUNDS
| Unrestricted funds General fund Restricted funds Employment Independent living support Restricted policy TOTAL FUNDS |
Net Transfers movement between At At 1.4.24 £ in funds £ funds £ 31.3.25 £ 459,754 (147,479) 53,210 365,485 - 87,278 (87,278) - - (11,865) 11,865 - - (18,991) 18,991 - - (3,212) 3,212 - - 53,210 (53,210) - 459,754 (94,269) - 365,485 |
|---|---|
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Breakthrough U.K. Ltd
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Employment Independent living support Restricted policy TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund Training Restricted funds Employment Independent living support Restricted policy TOTAL FUNDS |
Incoming resources £ 66,787 147,909 1 - 134,977 282,887 349,674 At 1.4.23 £ 498,604 - 498,604 - - - - - 498,604 |
Resources expended £ (213,795) (60,631) (11,866) (18,991) (138,189) (229,677) (443,472) Net movement in funds £ (192,266) (617) (192,883) 53,122 11,958 (3,204) 92,157 154,033 (38,850) |
Gains and losses £ Movement in funds £ (471) (147,479) - 87,278 - (11,865) - (18,991) - (3,212) - 53,210 (471) (94,269) Transfers between At funds 31.3.24 £ £ 153,416 459,754 617 - 154,033 459,754 (53,122) - (11,958) - 3,204 - (92,157) - (154,033) - - 459,754 |
|---|---|---|---|
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Breakthrough U.K. Ltd
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Gains and | Gains and | Movement | |
|---|---|---|---|---|---|
| resources | expended | losses | in funds | ||
| £ | £ | £ | £ | ||
| Unrestricted funds | |||||
| General fund | 65,453 | (269,177) | 11,458 | (192,266) | |
| Training | - | (617) | - | (617) | |
| 65,453 | (269,794) | 11,458 | (192,883) | ||
| Restricted funds | |||||
| Employment | 60,465 | (7,343) | - | 53,122 | |
| Independent living support | 77,813 | (65,855) | - | 11,958 | |
| Restricted | 1 | (3,205) | - | (3,204) | |
| policy | 238,720 | (146,563) | - | 92,157 | |
| 376,999 | (222,966) | - | 154,033 | ||
| TOTAL FUNDS | 442,452 | (492,760) | 11,458 | (38,850) |
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Training Restricted funds Employment Independent living support Restricted policy TOTAL FUNDS |
At 1.4.23 £ 498,604 - 498,604 - - - - - 498,604 |
Net movement Transfers between At in funds £ funds £ 31.3.25 £ (339,745) 206,626 365,485 (617) 617 - (340,362) 207,243 365,485 140,400 (140,400) - 93 (93) - (22,195) 22,195 - 88,945 (88,945) - 207,243 (207,243) - (133,119) - 365,485 |
|---|---|---|
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Breakthrough U.K. Ltd Notes to the Financial Statements - continued for the Year Ended 31 March 2025
16. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Training Restricted funds Employment Independent living support Restricted policy TOTAL FUNDS |
Incoming resources £ 132,240 - 132,240 208,374 77,814 1 373,697 659,886 792,126 |
Resources expended £ (482,972) (617) (483,589) (67,974) (77,721) (22,196) (284,752) (452,643) (936,232) |
Gains and losses £ Movement in funds £ 10,987 (339,745) - (617) 10,987 (340,362) - 140,400 - 93 - (22,195) - 88,945 - 207,243 10,987 (133,119) |
|---|---|---|---|
17. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
Page 17
Breakthrough U.K. Ltd
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| INCOME AND ENDOWMENTS Donations and legacies Donations Investment income Deposit account interest Charitable activities Charitable activities Total incoming resources EXPENDITURE Other trading activities Bad debts Charitable activities Charitable activities No description Other Depreciation of tangible fixed assets Support costs Management Wages Finance Bank charges Governance costs Accountancy and legal fees Total resources expended Net expenditure before gains and losses Realised recognised gains and losses Realised gains/(losses) on fixed asset investments Net expenditure |
2025 £ 274 6,606 342,794 349,674 - 110,707 (593) 110,114 1,802 322,977 1,001 7,578 443,472 (93,798) (471) (94,269) |
2024 £ 2,646 5,912 433,894 442,452 17,813 121,198 - 121,198 1,802 335,877 994 15,076 492,760 (50,308) 11,458 (38,850) |
|---|---|---|
This page does not form part of the statutory financial statements
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