Company reglstration number.. 03420867 Charity registration number.. 1080543 Routeways Centre Limited (A company limited by guarantee) Annual Report and Flnanclal Statement8 for the Year Ended 31 March 2024 WESTCOTTS CHARTEREP A¢¢OIJIITANTS 4 OU$INE$$ AtsVISeR$
Contents Referenc8 and Administrative Detai18 Trust888' Report 2to10 Indèpèndent Examinerfs Report 11 Statement of Financial Actiiritieb 12 Balance Sheet 13 Statement of Ca8h Flows 14 Notes to the Financial Statement8 15to24
Roforence and Administratlve Details Chairman Mr N J Holman Chlef Executlvo Offic•r Mr R Adam80n Tru8ta88 Mr8 L Ward Mr G J Morris Mr S J Lawrie Cllr G Jordan Mrs R Wallin Charity Rogistration Number 1080543 Company R•gi$tratlon Number 03420867 Reglstered Offlco Devonport Park Activity Centre Devonport Park Fore Street Plymouth England PL14BU Independent Examlner Matthew K8ane ACCA Westcotts (SW) LLP Plym House 3 Longbridge Road Ptymouth Marsh Mi118 D@von PL6 8LT Page 1
Trustees, Report The trustees, who are directors for the purposes of company law, pr888nt th8 annual report together with the fi'nancial statements and auditors, report of the charitable company for the year endèd 31 March 2024. Our Alms and Objectlves Purpose and aim$ Our charity's purposes are set out in the company's memorandum and articles of association. The charity is for the benefrt of persons resident wthin the South West Peninsula, including Cornwall, Devon, Dorset and Somerset (defined as area of benefit). The charity's objects and principal activities are: The relief of unemployment for the public benefit in 8uch ways as may be thought frt, including assistance to find employment. To act as a resource for childr8n. young peopl8 and famili88 living in the area of benefft by providing advice, professional support arbd assistance and organi$ing programmes of physical, educational and other activities as a means of: (a) advancing in life and helping children, young people and famllies by developing their skills, capacities and capabilities to enable them to participale in society as independent, mature and responsible individuals., (b) advancing education,. (c) réducing and preventing risk taking behaviour Such 88 substance misuse, teenage conception, anti-SOCl81 and criminal behaviour,. (d) providing recreational and lelsure time activty in the interests of social welfare for people living in the area of benefit, who have need by reason of their youth, age, infirmity or disability, povety or social and economtc circumstances, with 8 Vtew to improving the condttions of life of Such persons. The aims of our charity are to support children, young people, families, individua18, and communities who are at risk of social exclusion or disadvantage by helping people to help th8m8elv88 to overcome the barriers thal prevent them from living life to their full potential. Ensurlng we dollvor our alms We review our aims, objectives and activities regularly. Th8 r8vi8w8 look at the Services we delw•r, what we have achieved in support of our objectives and the people we help. The review helps us to ensure that we remain focussed on our purpose in our planning. We actively engage clients in developing our work and exploring needs. This year we introduced a datsbase to monitor our work, this has greatly improved access to information for all staff and management and has improved our abllty to meet the needs of our clients. Thofocus of ourwork The main objectives of the year were.. Supporting 0p1a into education. training, and employment Developing the skills of disabled children and young people to improve lrfe chances. Support for children and young people with autistic spectrum conditions. Enhancing family welkbeing by providing respite and short breaks for di8abled children and support for young people with ment81 health issues. Helping people to Cope and recover from issues impading their ability to live a full life. Supporting education through leaming outside the classroom. Page 2
Trust8os' Report Supporting families to ¢ope and recover from the impact of crime. Preventing families with challenging children from reaching crisis. Raise awareness of the challenges faced by disabled children and their families in their communities. This yèar we dèlfverad 220 participant hours of activities and support for young peopl8 with mental health dlfflcultiés. 1200 participant hours of after school social activities for isolated dlsabled children aged 5 to Oversight and support for over 65 schools to deliver 9,729 school trips and activities, lotalling 279.455 participant days. 1116 participant hours of 80cial activiti88 for young adutts with learning dis8bilities in our Youth Club 7300 participant hours of activities for children and young people with Special Educational Needs and Di8abilities. Another increase, by 300 hours compared lo the previous year. 3700 participant hours of outdoor weekend and holiday activities for chiklren and young people wrth Special Educational Needs and Disabilities. 1310 participant hour8 for young adults with learning disabilities. Growing Together, 8UPPOrt8 life ski118 and personal development. 25 Social event8 for adulls with leaming disabilities. Distributed £20,000 of the DWP Household Support Fund to 144 Vulnerable households. These outcomes were delivered through a number of projects and senlices. We have also: Continued to train staff in Safety InteNentions, from the Crisis Prevention Instrtute. Staff trained in Emergency First Aid at Work, First Aid at Worf( and Paedkqtric First Aid. Updated trainlng In gastronomy, nasogastric and pump feeding. Holsting and personal care training delivered. Diabetes training provided to slaff How our actlvltles dellver publlc benellt Our maln activities and whom they help are described below. All of our actlvitie8 are focussed on helping people to overcome di8advantage or to prepare for adult life. Outcomes we have achieved include.. Supported positive family relationships by provlding respite care and activities for disabled chlldren. Supported children and young people's education by providing positlve leaming opportunities. Contributed to tha reduction of risk-taking behaviours by providing lelsure time activities during school holidays, after school and weekends. Supported families and individuals in crisis by identfying and supporting victim8 of domestic abuse and other crimes. Supported adults to find employment and training activities. Supported young people to find employment or higher education. Supported young people wtth mental health issues to stay out of crisis and reduce admissions to mental health services. Provided positNe activiti88 for young people with Leaming Disabilities who are not in education, training or employment. Page 3
Trusto08' Report Routewway5 23/24 by 1200 hourgs O hourg i)f ¥iftff -.fJth:-yrr+il J14Xf. tcr r.IwwLk C£nT. tyj l.mJt) I •dov•r a& RoutebS (Jsr(iThJt&d22Q,QQQ of Lhe CWP Fu.i gaif of ThJik)L.Ili Cllbj C))JiLIl 11 tirEnrNI rwwt ¢7 Wle rm t. deler1)Y 9,729 1)xI Eri05 ard tAIty 219.455 Pc4.'tiLwiarit dgy. itst)16 Ytutrdds aci'c&r PkJmoLLh 7300 hours 1116 hour /UO HDIII aJLivILi&g Iui. ul Ilui &1 i g UI9 wth ra,- biJib8& fo- Ji -,Ll-G '•otri learr,irg 17PPcLItE8 Q Yt',I,Lli jyYx4) of oi,t(tKr FYJ P.ditJwJ dl;l. ¥Tiv.;' Chitjfl Irorease OF 300 scl &ND 1310 hours LrlAI ¢JVLYil¥ r'ur adLII¥ illn leamlrg o&ghilti89 Jilt:: Kfjth Min dtfribJltP.5. iifbwiig Tc9et'ks. ¢LpwL¢ ,11:: g r('r.TI?1 noii&?k)pTr"?ni 0000 oooo -,fi¢uh fikk ffj(rft irt¢pihtprflvr. tttsfJl(rfrnitlfiTftyf f.lr LAfryAfl r(J ytlilk•f.iiiffjrl l¥M fijl r i.,ril"É. i)l..•ttf* r.crfarfui full 01752 300700 Page 4
Trustees. Report Routewway5 1111 .,!!yil¢9p 350 hour 49 UnEmploud . 200 hours dults vth ¢At) gJFfXNt n of actrrtesaiKI St CAjh & . J2 tofrd • iJ)J•J iJ')fi)iJJ RI)Jt0 di%trl)ft8J£2Q.QQQ of cn c¢ FlurroJLh Qtu CL)Jr1 11 • financial wpwrt .YOlor a Warm S)ace ti ¢JdveJ7w 6834 5cktt4 tri artl acbwti8s totsalng 243158 rDci)afjt c&us 178 apJc6s FIJ1 7020 hourg 1116 hourg 3700 Hours artMUPS f(y 8 pe) ro. Th4Vs an rs from 5460 groe last acDknDQS fcr wung a&Jt" Ip•rThn9 a1)@$ %Aa c#Jr yt fr.lip ol OLildwr fcy chkten artl LKlng 1310 hourg evwts adjrs th learnro dsabiif185 fcr wg arr¥ng T(yJether. wrt$ Ire de¢ekJwt oooo aooo 0175e 300700 Page 5
Trustees. Report The Backly Contre The service continued to provide a wide range of opportunities for children and young people to èngage in s¢xial int8raction in a safe and secur8 environment., to be entertained at times when otherwise they might be isolated and feel atone; encouraged to experience drfferent actNities and challenged to gain nvN skills to improve their personal development and enhance future resilience and independence. Little Deers CIC pre-school has continued to run from the Beckly Centre term time Lrtilising the space and provided some greater financial stability to the site. Discussions have started on developing a closer working relationship and combining efforts 85 part of the wider Routeways offer. In addition, the Adults Social Group meets fortnightty for social gathering and actwities, and this provides continurty of support for families as the aga group is for over 25-y8arwolds allowin9 transrtion from our Growing Together group. Adventure Breaks This service 18 commissioned by Plymouth City Council. We were awarded 8 new tender beginning 0110412022 for 8 further three years. We are working with greater levels of need and provided staff with training opportunities in managing cha118nging behaviour. We are looking after children from 20 families at any one time. The young people tend to stay on this service long-term until their 18th birthday, with Rouleways providin9 conlinuty of care and support to help develop lrfe skills whilst receiving short breaks and respite for the family. Children take part in challenging and adventurous outdoor activities. In addition, we have increased the number of c0mmunrty8Sed visits, which help build their self-esteem, teamwork and friendships. Devonport Park Activlty Contrn Devonport Park Activity Centre delivered a range of activities for disabled childien and families during the year. Activities delivered Include 3chool holiday activities, youth groups and transition groups for 18 24 year olds. As the main base for back office functions and service delivery we were open most days of the year offering weekday sessions to school groups and those not Currently in education or training. We also support8d those struggling to fully integrate in a fomial learning environment offering a relaxed and welcoming space. The majority of our training took place at this slte also. Offaring First aid, S8fety InteNentions and Educational Visrt C¢X)rdinator training for teachers leading the management of school trip8 in their schools. We have also run training sessions by external training professionals regarding feeding and various medication administration based on the complex needs of the young people altending our sessions. Radford Ra•¢al• This service continued at its expanded rate, running trwo nights a week and is regulatly supporting 10 families. Funded by Plymouth City Council, the aim of this SeN[ is to promote and develop communication and social skills eady in childhood to improve later life chances. Working with 5 to 8-year olds with profound disabilities. the social group helps develop communication and early lrfe skills such as sharing. This service has now been recommissioned from 0110412022 for a further three years. Page 8
Trustees. Report In Other Words Supporting children and young people wrth mental health and emotional well-being issues. This seiCe supports young people in the community and in the local secure psychiatric unit. Regularly 5UPPOrting young people every month in person-, the service provides a range of support in¢luding running a regular social group where young people can participate in social activities where they can enjoy themselves, provide each other with peer support and seek help from professionals. In addition, families are supported and signposted to additional family support and infomation they can access Outdoor Education Advisory Servlco Routeway8 has been commissioned to deliver the statutory responsibility to provide advice arKI guidance to Local Authority Schools on Outdoor Education, School Trips and Activrf(ies for the City of Plymouth licence. This fits well with our objects in promoting education and opportunities for young people. This seNi¢e is also used by academies and free h0o1$. Flnanclal Revlew Against the backdrop of limtt8d resources, austerity, decommissioning of services, and insecurities over funding, it has continued to be difficult to plan or develop services. Nevertheless, with prudent financial control, the support of staff and volunteers, we have managed to retain a healthy balance of funds. Principal Fundlng Sources Our principal funding sources are through the delivery of publlc sector contracts for services. We also sought funding through grant making bodies, charitable trusts and from donations. Some of our income comes through prlmary purpo8e trading such as holiday clubs, resprte activities and tralnlng. Investment Pollcy Aside from retaining a prudent amount in reserves each year, most of the charitys funds are to be spent in the Short term so there are few funds for long term investrnent. A review of investment policies was made during the year 2016117, seeking independent financial advice, which Gonclud8d there wa8 lfftle opportunity to achieve a higher return than currently achieved through inlerest eaming busin8s8 bank a¢¢ounts. Thè Board keep8 this decision under regular review. Re8erves Pollcy The ¢harty runs a variety of projects which are financed by the public sector or from 80urces for specific project activities. The funds for these projects are restricted, and the charity therefore has limited opportunities lo build up its own general unrestricted reserves. The Trustees are mindful of the need lo retain general unrestricted funds wherever possible, not least because any project overspends must be met from these funds. In the current economic climate of cornpetrtive funding, it is prudent to establish reserves to support 6 months trading and work towards accruing reserves for 12 months trading. This would enable the charlty to carry on activity of public benefit and seek appropriate funding elsewhere. However, such funding wlll ahvays continue to be based on our business values and subject to the same contestability as we would expeGt from partners. Golng Concem After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Allhough maintaining levels of income is challenging, costs are being reduced accordingly. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concem basis can be found in the Accounting Policies. Page 7
Trustees. Report Future plans The Trustees are v8ry aware that we remain in a period of austerity when current contreds will come undèr Close scrutiny and many of our partners, particularly Plymouth City Council, are experiencing significant cuts in expenditure. The Trust8es are also acutely aware of the increasing competrtion for grdnt funding. The management team are keen to explore future opportunities and report these potential openings at the board meetings. The Trustees and Chief Executive are activety pursulng a number of diverse opportunities lo expand and develop our offer to the community. We continue to seek out and develop new initiatives and projects for the bènefit of our clients/¢ustomers, whose needs are not prowded for by statutory services. We work closely with our Clients and target groups to engage them in planning and developing id8a8. We are working hard to diversify our funding streams and, to dev8lop donations and fundraising activitl88, Structure Governance and Management Govemlng Ihcument Routeways Centre Limited is a company limited by guarantee and govemed by it8 memorandum and articles of association as dated 28 July 1997.. arnended on 3 May 2000 to allow for current governance,. and further amended in November 2008. The company was incorporated on 15 August 1997 and registered as a charity on 3 May 2000 with the Charity Commission. In the event of the company being wound up the DirtorS are required to contribute an amount not exceeding £10. Recrulimont and Appointment of Trustees The Directors of the company are also charty trustees for the purposes of charity law and, under the company's artic18s, are known as members of the Board of Trustees. Under the requirements of the rnemorandum and articles of association, the subscribers to the memorandum and such other persons or organisations as are admitted to membership in accordance with the rules made under Article 61 shall be members of the charity. No person shall be admitted as a member of the charity unless the Trustees approve hislher application for membership. Anyone over the age of 18 can become a member of the charlty. As set out in the articles of association, the Trustees are elected at the annual general meeting IAGM) and at every 8ubsequent AGM, one-third of Trustee8 are subject to retirement based on length of service and by rotation. If the charity at the meeting at which a trustee retires by rotatlon. does not then fill the vacancy, thé retiring Trust88 shall, rf willing to act, be deemed to have been reappointed unless at the meeling it is resolved not to fill the vacancy or unless a resolution for the reappointment of the Trustee is put to the meeting and lost. As the charity has a broad range of activities, it is imperative that the board of Trustees represents the business and specialist n88ds of the charlty. In an effort to maintain this skills mix, members of the board of Trustees provide a list of their skills (and update these regularly) and in Ihe event of particular skills being lost, other Indlviduals Can be and are approached to offer themselves for election to the Board of Trustees. Trustee Inductlon and Training Most Trustee5 are already very familiar with the activities of the charity prior to their election to the Board of Trustees, having undergone several briefing or information meetings. Additionally, there is a policy covering the induction of new Trustee8 that seeks to ensure that new TTustees are able to familiarise th8mselves with the charity and the context within which it operate8. This infomiation is provided in a series of one40-one meetings, with a follow-up meeting with the management team after six months. Roles and responsibilities of Trustees. Page 8
Trustees, Report The main documents that set OLrt the operational framework for the charity including the goveming documents. ResourGing and the Current financial positions as set out in the latest published accounts. Future plans and activrties as set oth in strategic plans. Post induction, Trustees attend staff meetings, and receiv8 regular reports. Rlsk Management The Trustees have SpOnsIbl11ty to identify, assess and manage risks. The Twstees define rlsk as any uncertainty surroundlng events and their outcomes that could have an Impact on the charity and its abilty to fulfil its objectives. Th8 management team draws up a risk register wtth the Trustees which is regularly reviewed and used to inform planning and decision making. Oryanlsatlonal Structure The Board of Trustees, which has to be more than three members bLrt is not subject to any maximum, administers the chanty. The board meets every 6 weeks, with the option to call extraordinary meetings rf necessary. and is responsible for the strategic direction and policy of the charity. A management team is appointed by th8 board of Trustees to manage the day-104ay operatlons of the charity, to ensure that the charity delNers the 8ervice8 and activltle8 Bpecified and achieves its Contracted outcomes. To achieve an effective and robu8t delivery of operations, the management team has delegated aulhority, reviewed annually, within temi8 88t down by th8 Tru8tees covering such activities as contract negotiatior) and management, finance and employment. Howev8r, it is th8 inclusive and supportive nature of the culture of the charity, supported wholeheartedly by th8 Trustees, that new project developments, policies and PT¢xedures and operational strategy are firstly conSued on with all staff and users (where appropriatel prior lo implementation, to ensure staff and user commrtment, participation and satisfaction wrth operational matters. Related Parties In so far as rt is complementary to the charity's objects. the charity is guided by both local and national policy. It has a close relationship wth PlymoLrth City Council and has secured the delivery of a range of services, each through a competitive tend8ring process. Soclal Responsibility Statement As an organisation concerned wilh social regenerdtion and the education of chlldren and young people, Rouleways Centre Limited has always taken its social responsibilrties seriously. It recognises rts Gorporate social responsibility in its various roles as employer, consumer, and service provider. It aims to be an organisation that leads by example. In being environmentally and socially aware the organisalion will help to educate others and sel an example about what can be achieved. Envlronment We continue to make rnajor efforts in recycling. A8 8 result, th8 organisation has dramatically reduced the amount of waste sent to landfill. Toner cartridges and ink cartridges are returned to suppliers for recycling. Routeways Centre Limfted is aware of the impact of carbon emissions on the environment aT)d takes steps to reduce its carbon footprint. Energy saving schernes are in place.. tuming down heating, switching off lights, ensuring monitors and equipment are tumed off and not left in stsnd-by. Car sharing and the use of public transport to attend meetings are promoted. Page 9
Trustees. Report Devonport Park Activty Centre allows many environmental benefits for the organisation. Food waste and shredded confidential papers are recycled to compost. Customers We seek to provide our customers wlih a quality service that is respectful of their needs. We are a member of the Safe Place Scheme, which offer8 a place to receive assistance for those with a leaming disability. Worlrforce Routeways is committed to b8ing an ethical employer. All employees are tre8t8d with respect and fairness. The organisation has introduced work life balance policies. Routeway8 continue8 to hold the Disability Confident Employer award. Health and Safety Routeways is cornmrtted to providing a working environment that 18 both safe and fit for purpos6. A de(ficated Heaith and Safety officer ensures that the organisation can react quickly to provide for the needs of staff and customers. 3uppller8 Routeways Centre Limited doe8 a8 Part of [18 social responsibility, examine thè ethical and environmental credenlials of tts suppliers. AS contracts are due for renewal, environmantal and social awareness play a large part in the decision-making proces8. Dls¢losurn of Informatlon to Audltor Each of the persons who are Trustees at the time when this Trustees. report 18 approved ha8 confirmed that.. so far as that Trustee is aware, there is no relevant audit infomiation of whlch the charitable company's auditors are unawar8, ap.d that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any information needed by the charrtable company's auditors in connectlon with preparing their report and to establlsh that the charltable company's auditors are aware of that infomiation In preparing this report, the Trustees have laker) advantage of the Small compani68' exemption8 provided by section 41 SA of the Companies Ad 2006. The annual report was approved by the trustees of the charity on beh by.. and signed on lis Mr S J Lawri8 Trustee Page 10
Independent Examiner's Report to th8 trusto83 of Routeways Contre Limited ('the Company,) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. 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 8ccounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'l. 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 Charrties Act 2011 I'the 2011 Act,). In carrying out my examination I have followed the Directions gwen by the Charity Commission under section 145(5){b> of the 2011 Act. Independent examlnerfs statement Since the Company's gross income exceeded £250,000 your examlner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of ACCA. which is one of the listed bodie8. I have completed my examination. I confirm that no matters have come to my attention in connection with the èxamination giving me cause to believe.. 1. accounting records were not kept in respect of Routew8ys Centre Llmited as requlred by section 386 of the 2006 Act., or 2. the a¢¢ounts do not a¢¢ord 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 8 matter considered a8 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 lapplicable to charities preparing their accounts in accordance wlth the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)]. I have no concerns and have come acro89 no other matters in connection wlth the examination to which attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached, Matthew Keane ACCA Westcotts (SW) LLP Plym House 3 Longbridge Road Plymouth Marsh Mills Devon PL6 8LT Date". .1..6...1..2...2.4... Page11
Statement of Financial Activities for tho Year Ended 31 March 2024 (Includlng Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestrlcted funds Restrlcted funds Total 2024 Total 2023 Nots Income and Endowments from: Donations and legacies Charitable actiwties Investment incom8 67,958 489,082 9,236 67,958 489,082 9,236 59,949 469,092 15,144 Total income 566,276 566,276 544,185 Expondfturo on: Charitab18 activities Other expenditure Total expenditurè {580,006} (S80,006) (520,505) 744 {580,006) {580,006 13,730 521,249 Net lexpendrture)lincome Net movement in funds 13.730 22,936 (13,730) (13,730) 22.936 Reconclllatlon of funds Total fund8 brought foThvard Total funds carried forward 17 158,681 17,827 176,508 162,778 153,572 176,508 144,951 17,827 All of the charity's activities derive from continuing operations during the above tsvo periods. Th8 funds breakdown for 2023 is shown in note 17. Th8 notes on pages 15 to 24 form an integral part of these financial statements. Page 12
(Registration number: 03420867) Balanc8 Sheet as at 31 March 2024 2024 2023 Note Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 13 5,380 9,251 14 15 48,025 129,787 52,222 131,406 177,812 183,628 Credltors: Amounts falllng due wlthln one year Net current as80ts 16 (20,414) 16,371) 157.398 167,257 Net assets 162,778 176.508 Funds of tho charlty: Restricted Income funds Restrided funds 17,827 17.827 Unrnstrlcted Income funds Unrestricted funds 144,951 162,778 158,681 Total funds 17 176,508 For the financial year ending 31 March 2024 the charity was entrtled to exemption from audit under section 477 of the Companle8 Ad 2006 relating to Small companie8, Directors, responsibiltties: The members have not required the charity to obtain an audit of its accounts for the yaar in question in accordance with section 476., and The directors acknowledge their responsibilttie8 for cornplying with the requirements of the Act with respect to accounting record8 and the preparation of accounts. The financial statements on pages 12 to 24 were approved by the tnistees, and authorised for issue on..... and signed on their behalf by: Mr S J Lawrie Trustee The notes on page8 15 to 24 form an integral part of these financial statements. Page 13
Statement of Cash Flows for tho Year Ended 31 March 2024 2024 2023 Note Cash flows from operating activltles Net cash (expenditure)lincome (13.730) 22,936 Adjustments to cash flows from nonrfash items Depreciation Investrnent income Loss on dlsposal of fixed assets held for the chanty's own 4,619 (9,236) 5,861 (15,144) 744 {18.347) 14,397 Worklng capltsl adjuslments Decreasel(increase) in debtors Increase in creditors 14 16 4,197 4,043 (29,6151 1,845 Net cagh flows from operating activrties Cash flows from Inv88tlng actlvltle8 Interest receivable and similar income Purchase of tangible fixed assets Net cash flows from investing 8CtlvRles Net decrea8e in cash and cash equivalent8 10,107 13,373) 9.236 (748) 8,488 15,144 (3,521) 11,623 13 {1,619) 131,406 {1.7501 133,156 Cash and cash equivalents at 1 April Cash and cash equivalents at 31 March 129,787 131,406 All of the cash flows are d8rlved from contlnulng operations during the above two periods. The notes on pages 15 to 24 fonn an integral part of these financial statements. Page 14
Notes to the Financial Statements for the Year Ended 31 March 2024 1 Charity status The charity is limrted by guarantee. incorporated in England and Wales, and consequently does not have Sha 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- Devonport Park Activity Centre Devonport Park Fore Stre8t Plymouth England PL14BU 2 Accountlng pollcles Summary of signifl¢ant a¢countlng pollcles and key accountlng estlmates The principal accounting policies applied in the preparation of these financial statements aré sel out below. These policies have been consistently applied to all the years presented, unless otheNIis8 stated. Stalement of compllance The financial statements hav& been prepared in accordance with Accounting and Rèportlng by Charities.. Statement of Recommended Practice {applic8ble to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019) - (Charities SORP IFRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. Basls of preparatlon Routeways Centre Limlled meets the definition of a public benefit entity under FRS 102. Asset8 and liabilities are initialty recognised at historical cost or transaction value unless othewise stated in the relevant accounting policy notes. Going concorn The trustees consider that there are no material uncertainties about the charity's ability to continue as going Concern nor any significant areas of uncertainty thal affect the carrying value of assets held by the charity. Income and endowments All income is recognised once the charity has entitlement to the income, it Is probable that the inGome will be received and the amount of the income receivable can be measured reliably. Donations and legacles Donations are recognised when the charity h8s been notrfied in writing of both the amount and settlemenl date. In Ihe event that a donation is subject to Conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is d8ferred and not r8cognised until either those condttions are fully met, or the fulfi'lment of those conditions is wholly wrthin the control of the charty and it is probable that these condrtions will be fulfilled in the reporting period. Page 15
Notes to the Financial Statements for the Year Ended 31 March 2024 Grants receivable Grants are rècognised when the charity has an entitlement to the funds and any condFtions linked to the grants have beèn met. Wher8 performance conditions ar8 attached to the grant and are yet to be met, the income is recognised as a liabilty and included on the balance sheet as deferred income to be released. Investment income Divid8nd8 are recognised once the dividend has been declared and notification has been r8ceived of thè divid8nd due. Expenditure All expenditure 18 recognised once there is a legal or construdive obligation lo that expenditure. it is probable settlement is required and the amount can be measured rellably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular h6adings they have been allocated on a basis consistent V•ith the use of resource8, Wlth central staff costs allocated on the b8sis of lime spent, and depreciation charges allocated on the portion of the as8et'S U8e. Other 8UPPOrt C08tg are allocated based on the 8pread of 8taff cost8, Charltable activities Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiari88. It includes both costs that can be allocated dlrèctly to 8uch activrties and those co8t8 of an indirect nature necessary to support them. Support costs Support costs include central functions and have been allocated to adivity cost categories on a basis consistent witn the use of resources, for èxample, ailocatlng property costs by floor areas, or per capita. staff costs by the time spent and other costs by their usage. Governancg costs These include the ¢08t8 attributablé to the charitls complianc8 Wlth constitutional and statutory requirement8, including audit, strategic management and tru8tes8 meetings and reimbur6ed expenses. Taxatlon The charty is considered to pass the tests set out in P8r8graph 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 charty 18 Potentially ex8mpt from taxation in respect of income or Capital gains received wrthin ¢ategories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gain8 Act 1992, to th8 extent that such incom8 or gains are applied exclusivety to charitable purposes. Tanglble flxed assets Indwidual fix8d assets ar8 initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Page 16
Notes to the Financial Statements for the Year Ended 31 March 2024 Depreciation and amortlsatlon Depreuation is provided on tanglble fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic lrfe as follows.. Asset class Furniture and Equiprnent Motor Véhicles Dèpreclatlon mèthod and ratg 4 years straight line 4 years straight line Cash and Gash equlvalants Cash and cash equival8nls comprise cash on hand and call deposits, and other short-temi highly liquid investments that are Teadily convertible to a known amount of cash and are subject to an insignificant risk of change in value. Fund structure Unrestricted incorne funds are general funds that are available for use al the tru8te88 discretlon in furtherance of the objectives of the charity. Restricted income funds are those donated for use in a particular area or for specific purpose8, the use of which is restricted lo that area or purpose. Penslons and othèr post retlrement obligation• Defined conlribulion plan8 Contributions to defined contribution plans are recognised as an expense in th8 period in which the related service is provided. Prepaid contributions are r8cognis8d as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the perios In whlch it arises. Flnanclal Instruments Classlflcatlon Financial assets and financial liabilit188 are recognised when the chartty becomes a party to the contractual provisions of the instrument. Basi¢ financial instruments are Initially recognised 8t the amount receivable or payable includlng any related tran8aGlion costs. Current assets and current liabilitie8 are subsèquently measured at the cash or other con8ideration exp8Ct8d to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Page 17
Notes to the Financlal Statements for the Year Ended 31 March 2024 3 Income from donations and legacies Unrestricted funds General Total 2024 Total 2023 Donations and legacies., Donations from individuals Grants, including capitsl grants. Grdnts from other chanti88 4,968 15,066 62,990 62,990 67,958 44,883 59,949 67,958 4 Income from charftsble acthiltles Unrastrlctod funds General Total 2024 Total 2023 Contract and grant income 489,082 489,082 469,092 6 Investmont Income Unrestrlcted funds General Total 2024 Total 2023 Interest receivable and similar income,. Interest receivable on bank deposits other investment income 2,177 7,059 2.177 7,059 470 14,874 9,236 9,236 15,144 Page 18
Notes to the Financial Statements for tho Yoar Ended 31 March 2024 6 Expendlture on charltable activities Unrestrlcted funds General Total 2024 Total 2023 Charitabl8 activities Depreciation, amortisation and other simllar Costs Allocated support cost8 Governance costs 485,172 4,619 85,342 4,873 580,006 485,172 4.619 85,342 4,873 580,006 448,396 5,861 58,527 7,721 520,505 Actlvlty und8rtaken dlrectly Actlvlty support costs 2024 2023 staff costs Deprecialion and loss on disposal of asset Direct projed expenses Motor and travel expenses Computer and soare maintenance Telephone Printing, postage and 8tationery Advertising and marketing Subscriptions Sundry Trainlng Healing and lighting Repairs and maintenance Cleaning Insurance Rent, rates and water Governance Bad debts written off Bank charges Refreshments 367,468 85,342 452,810 368,828 4.619 28,844 15,707 4,619 28,844 15,707 5,861 26,860 24,791 3,338 11,609 5,216 3,338 11,609 5,216 8,649 10,051 4,829 372 3,652 1,346 2,114 4,212 16.429 8,S15 11,038 14,291 7,721 967 82 649 3,001 1,237 2,646 3,536 14,8S4 5,706 3,001 1,237 3,536 14,854 5,706 8,846 13,086 4,873 13,088 4,873 78 78 489,791 90,215 580,006 521,257 Included in the èxpenditure analysed above, there are also govemance costs of £4,873 (2023 £7,721) which relate directty to charitable activities. See note 7 for further details. Page 19
Notss to the Financial Statements for the Year Ended 31 March 2024 7 Analysis of govemance and support costs Govemance costs Unrestricted funds General Total 2024 Total 2023 Legal fee8 4,873 4,873 4,873 7,721 7,721 4,873 8 Net Incomlngloutgolng resource8 Net {outgoing)lincoming resources for the year include.. 2024 2023 Loss on di8posal of flx8d a88ets held for the charity's own use Depreciation of fixed assets 744 5,861 4,619 9 Trustees remuneratlon and expenses No tru$tee8, nor any per8on8 conneded wth them, have received any remuneration from the charity during the year. No tru8te88 have received any relmbursed expenses or any other benefit8 from the charity during the year. 10 Staff Costs The aggregate payroll costs w8re as follows.. 2024 2023 Gross wages Employers Nl Employers pension 415,169 24,162 10,714 450,045 340,190 20,786 10,263 371.239 Page 20
Notes to the Financlal Staternonts for the Year Endod 31 March 2024 10 Staff costs {contlnued) The monthly average number of persons (including senior management I leadership team) employed by the charity during the year was as follows.. 2024 No 51 2023 No 48 Project staff Management and administration 53 50 No employee received emoluments of more than £60,000 during the y8ar. During the year the charity made the following transactions wtth key rnanagemenl personnel.. Key management personnol All trustees and certain senior employees who have aulhority and responsibilty for planning, directing and controlling the activities of the charity are con8id8red to b& key management personnel. Total remuneration in respect of these individuals 18 £106,08112023= £97,299). To promote the cost effective running of tha organisation and to ensurè the best personnel are availablè to deliver the seNice to its r&cipi8nts, tha key management parsonnel are also involved in the direct delivery of the seNices. This is across the projecl and Is separale to time in planning, directing and controlling the activlties of the charlty but Is included in the total remuneration fi'gure above. 11 Pen8lon8 and other post-rollroment boneftts Defined contribution plans The amount recogniged In Income or expenditure as an expense In relation to defined contribution plans was £10,714 (2023.. £10,263). 12 Indepondant examlner's romuneratlon 2024 2023 Examlnatlon-related assurance seNice8 4,020 3,100 Page 21
Notes to the Flnancial Statements for the Year Ended 31 March 2024 13 Tangible fixed assets Furnlturo and equlpment Motor vehi¢188 Total Cost Al l April 2023 Addrtions 84,794 748 5,500 90,294 748 At 31 March 2024 85,542 5,500 91,042 Depreciatlon At 1 April 2023 Charge for the y8ar At 31 March 2024 75,543 4,619 5,500 81.043 4.619 80,162 5,500 85,662 Net book value At 31 Mar¢h 2024 5,380 5,380 At 31 March 2023 9,251 9,251 14 D6btor8 2024 2023 Trade debtor8 Other debtors 37,100 10,925 51,224 998 48.025 52,222 15 Cash and cash equlvalents 2024 2023 Cash on hand Cash at bank 134 129,653 129,787 131,260 131,406 16 Creditorn: arnount8 falllng duo wlthln one yoar 2024 2023 Trade creditors other taxation and social security other creditors Accruals 9,399 5,326 1,669 4,020 20,414 4.351 4.819 3,121 4,080 16,371 Pag8 22
Notes to the Financial Statements for the Yoar Ended 31 March 2024 17 Funds Balance at 31 March 2024 Balance at 1 April 2023 Incoming resources Resources expended Unrestrlcted funds Genernl General Funds 158,681 566,276 {580,OC6) 144,951 Restricted funds Beckly Centre 17.827 17,827 Total funds 176,508 566,276 580,006 162,778 Balance at 31 March 2023 Balance at 1 April 2022 Incomlng re8ource8 Resources expended Unrestrlcted funds General General Fund8 135,745 544,185 {521,249) 158,681 Restricted funds Beckty Centre 17,827 17,827 Total funds 153,572 544,185 521,249 176,508 The specific purposes for which the restricted funds are to be applied as follows.. Bockty Contro The Beckly Centre 8UPPOrt8 children and young people with disabilitie8, Children and young people come together at Beckly to experience a range of social and play opportunities. Be¢kly provides a caring soci81 environment where participants can socialise, meet and make new friend8. There are plans to spend this money on capital projects in the coming year. Page 23
Notes to the Financial Statements for the Year Ended 31 March 2024 18 Anatysis of net assets between funds Unrestricted funds Genaral Total funds at 31 March 2024 Restrfctsd funds Tangible fixed a88ets Current as88t8 Current liabilitie8 5,380 159,986 20,414 5,380 177,812 20,414 17,827 Total net assets 144,951 17,827 162,778 Unre8trlct8d funds General Total funds at 31 March 2023 Regtrfcted fund8 Tangible fixed assets Current assets Current liabilities 9,251 165,801 (16,371 158,681 9,251 183,628 16,371 17,827 Total net 88set8 17,827 176,508 19 Related party transactlons During the year the charity made the followlng related paty transactlons.. Mr R Adamson At the balance sheet date the amount due from Mr R Adamson was £10,000 (2023 - £Nil). 20 Parent and ultlmate parent undertaking The ultimate controlling party of the chantable company is the tru8tee8. Page 24