## FREED 

(A Charity: Charity Number 1090776) 

## Accounts 

For the year ended 31 August 2023 



## FREED Charity Information 

## Trustees 

S Linacre Chairman W Ingleton Vice Chairman K Round R K Ryder Treasurer L Stocken B Youens 

## Corespondence Address 

FREED Beeches 39 Park Street Worksop Nottinghamshire S80 1HW 

## Charity No. 

## Accountants 

## 1090776 

JBD Slaney Accountants & Business Advisors Portland House 3 Queen Street Worksop $80 2AW 



FREED Report and accounts 

## Contents 

Page Trustees’ Annual Report 1 to4 Independent Examiners Report 5 Statement of Financial Activities 6 Balance Sheet 7 Notes to the financial statements 8 to 13 



## FREED 

## Registered charity number: 1090776 Trustees’ Report 

## Principle Office 

FREED Beeches, 39, Park Street, Worksop, Notts. S80 1HW 

## Governing Document 

The Charity is governed under the rules of its constitution adopted 6th November 2001, amended 22nd June 2018 

## Objects of the Charity 

The principal objects of the Charity are the relief of those suffering from eating disorders in the County of Nottinghamshire and surrounding areas; the preservation and protection of the physical and mental health of the families of sufferers of eating disorders and the education of the public and professionals about eating disorders. 

Trustees S Linacre Chairman W Ingleton Vice Chairman K Round R K Ryder Treasurer L Stocken (resigned May 2023) B Youens 

## Independent Examiner 

## Anne Webb FMAAT, 85 Devonshire Street, Worksop 

## Solicitors 

Jones & Co. Solicitors, Cannon Square, Retford. Notts 

## Structure, Governance and Management 

Each year four trustees drop from the management committee and nomination forms are made available before the AGM for election of new trustees. At the AGM a vote is taken to appoint new/re-elected trustees. The executives retire at the third AGM following their election. New Trustees are given a handout relating to the responsibilities of a trustee and also the Charities Commission Website for further information. www.charity-commission.gov.uk 

1 



FREED Registered charity number: 1090776 Trustees’ Report 

## Review of activities and acheivements during the year 

## FREED Services 

FREED Beeches Eating Disorders Service has provided self-help, psychotherapy, CBT, dietetic advice, health and wellbeing, library facility, a schools programme, and talks for professionals. 

## The Schools' programme 

Sami continues to dedicate time to reseaching, preparing information and writing the online resouces we now have available for students, teachers and parents online. FREED has always believed in education, prevention and early intervention. The feedback from schools has always been very good and continues to be. 

## Partnership work 

FREED continues to work closely with other eating disorder services (eg, Nottingham Adult Eating Disorders Service and Derbyshire Eating Disorders Service, along with other community based services). FREED also continues working closely with Child and Adolescent Mental Health Services for Nottinghamshire County and Derbyshire. 

Caroline Bell FREED’s Clinical General Manager and Joanne Ormiston FREED's Administration Manager & Funding Officer continue to meet with CAMHS and Adult services on a regular basis. 

## Steering and Planning Groups 

Joanne currently sits on a number of steering and planning groups for the continued improvement of Eating Disorder provisions nationally. These include but not limited to the steering group and planning group for ARFID provisions in Derbyshire and the All Age Steering Group for Nottingham. 

Joanne also attends monthly meetings with the Bassetlaw MH Alliance, Bassetlaw CYP MH Alliance, AED COP, CYP ED Pathway Group (Derbyshire) and the National All Age - ARFID Group. 

## IT development 

We have continued to use the PCMIS database system which is working well. 

2 



## FREED Registered charity number: 1090776 Trustees‘ Report 

## Training Personal development 


**----- Start of picture text -----**<br>
|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|FREED|continues|fo|encourage|continuing|professional|development|(CPD).|During|the|period|of|
|September|2022|to August 2023|the|following|training|was|attended:-|
|Caroline|- CBT-E|Training|
|Caroline|-|FREED|Model|Training|
|Caroline|- PCMIS|monitoring|and|outcomes|
|Caroline|- ARFID|
|Joanne|-|PCMIS|monitoring|and|outcomes|
|Louise|-|FREED|Model|Training|
|Louise|-|PCMIS|monitoring|and|outcomes|
|Louise|-|ARFID|
|Louise|-|BDA ARFID|
|Louise|-|Webinar|ED|and|nutritional|recommendations|
|Louise|- Webinar|nutritional|interventions|for REDS|in|disordered|eating|and|ED|
|Louise|-|National|All Age|ARFID webinar|
|Louise|- Webinar|nervous|system|informed|dietetics|
|Louise|- CBT-E|for|underweight|clients|
|Louise|-|Webinar|-|the|role|of a|dietician|in|CBT|
|Louise|- Webinar|Disordered|eating.|ED's|and|health|supplements|-|the|evidence|
|Louise|- Accommodating|&|enabling|ED|behaviors|
|Louise|- Webinar|incorporating|the|FREED|model|into|dietetic|practice|
|Louise|-|Dietetic|gastroenterology symposium|
|Louise|- SSCM|for anorexia|
|Louise|- Severe|presentations|
|Louise|- ARFID,|Early|intervention|training|
|Louise|-|Nutritional|considerations|and|interventions|in|ARFID|
|Louise|-|Mental|health|awareness|

**----- End of picture text -----**<br>


## Keeping ahead of the game 

FREED has always believed in the importance of keeping up to date with treatment methods. Our continued attendance at conferences enables staff and Trustees to listen to research ideas and outcomes. By attending workshops in different approaches allows us to network and discuss eating disorders with other professionals. 

## Carer support 

FREED's inclusion to offer carer support at the assessment, continues. We continue to look at alternative ways to incorporate carer support within FREED. One of FREED's priorities moving into the next period is re-developing the support offered to those people supporting those with eating disorders. 

3 



## FREED Registered charity number: 1090776 Trustees' Report 

## Research 

Jamie Delgadillo an eminent academic continues to assist Caroline Bell with producing possible research opportunities from FREEDs data through evaluation and analysis. They continue to look for themes and research questions to collaborate an academic paper. We have continued interest to be involved with the research at FREED. FREED is continuing to look at potential research opportunities for the presentation of ARFID. 

FREED Trustees believe that research is essential for progress in the treatment of eating disorders. 

## Funding 

FREED's funding for Bassetlaw now comes via Nottinghamshire ICB until March 2024. The contracts runs on a 12 month basis with a 1 month notice period. Derbyshire funding unfortunately discontinued from April 2023. But due to a 2 year funding contract with the National Lottery which began in April 2023 we have been able to continue to see Derbyshire clients and also reopen referrals for Nottinghamshire clients. This fundina has also aiven the opportunity to see clients from a wider aeoaraphical area. 

The economic climate has meant that charities are finding it more difficult to get funding. We continue to have regular service reviews with the ICB commissioning managers. Joanne Ormiston continues to dedicate time to funding and grants to secure funding outside of the NHS. Joanne targets funding that is unrestricted so any monies received can cover the service as a whole 

## Funding secured 

Bassetlaw via Nottinghamshire ICB 

## National lottery 

## Reserve Policy 

A minimum of 3 months and a maximum of 1 year's running costs. Ideally 10 to 12 months. Whilst previously most of the funding for the service has come from the NHS, since April 2023 this hasn't been the case. Whilst having NHS funding as the majority funders was always the plan, it means FREED would be in a vulnerable position should ICB/ICS policies change. The 10 to 12 months reserves would allow 6-7 months to either obtain new funding and/or for service users to work towards closure with their therapists, redundancy payments for staff and rent to honour our lease agreement. The present reserves level stands at approx 6 months. 

## Review of Major Risks 

The Trustees and management are aware that the health service is constantly undergoing change. It is therefore extremely important to maintain our high standard and reputation to ensure their support. FREED Trustees and Joanne will continue to explore every avenue regarding funding in addition to the NHS, as we have always believed that it is important to maintain our autonomy. 

As responsible employers it is important to have reasonable reserves, when applying for funding this can sometimes be unhelpful. 

FREED would like to thank, service users, carers, staff, trustees for their continued hard work. 

| declare in my capacity of charity Trustee, that the Trustees have approved the report above and have authorised me to sign it on i behalf. Signed /l, a R K Ryder (Treasurer) Date 27/06/2024 

4 



## Independent Examiner's report to the Trustees of FREED 

| report to the trustees on my examination of the accounts of Freed (the Trust) for the year ended 31st August 2022, which are set out on pages 1 to 12. 

## Responsibilities and basis of report 

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act") 

| report in respect of my examination of the Trutees' accounts carried out under section 145 of the 2011 Act and in carrying out my examination | have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. 

## Independent examiner's statement 

| have completed my examination. | confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material repect: 

(1) accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 

(2) the accounts do not accord with those records; or 

(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than the accounts give a "true and fair view" which is not a matter considered as part of an independent examination. 

| 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. 


**----- Start of picture text -----**<br>
Anne' iS FMAAT<br>**----- End of picture text -----**<br>


85 Devonshire Street Worksop Notts $80 1NA 

27/06/2024 

5 



## FREED 

|FREED||||||
|---|---|---|---|---|---|
|Statement of Financial Activities||||||
|forthe yearended 31 August2023||||||
||NOTES|Unrestricted|Restricted|Total Funds|Total Funds|
|||Funds|Funds|||
|||2023|2023|2023|2022|
|||£|£|£|ms|
|Incoming Resources|2|||||
|Incoming resources from generated funds||||||
|Voluntary Income|2(a)|60|-|60|878|
|Income from activities||||||
|in furtherance of charitable objects|2 (b)|196,561||196,561|127,917|
|Incomefrom activities forgeneratingfunds||0||0|0|
|Investment Income||3,844||3,844|26|
|Total incoming resources||200,465|-|200,465|128,821|
|Resources Expended|4|||||
|Costofgenerating funds|4 (b)|0||0|0|
|Charitable activities for charitable objectives|4 (b)|219,680|-|219,680|206,936|
|Governance costs|4 (b)|3,600||3,600|3,600|
|Total resources expended||223,280|-|223.280|210,536|
|Netincoming resources||(22,815)||(22,815)|(81,715)|
|||(22,815)|-|(22,815)|(81,715)|
|Reconciliation offunds||||||
|Total Funds broughtforward||206,449|-|206,449|288,164|
|Totalfundscarriedforward||183,634|-|183,634|206,449|



the notes on pages 9 to 13 form an integral part of these financial statements. 

6 



## FREED Balance Sheet as at 31 August 2023 

|FREED<br>Balance Sheet<br>as at 31 August 20232023||||||||
|---|---|---|---|---|---|---|---|
|||||||Total|Total|
|||Unrestricted|Restricted|||||
||Notes|funds|funds|||2023|2022|
|||£|||||£|
|Fixed assets||||||||
|Tangible assets|8|397|||-|397|665|
|Current assets||||||||
|Debtors|9|3,438||||3,438|-|
|Cash at bankand in hand||201,661||||201,661|258,023|
|Creditors: amounts falling due||||||||
|within one year|10|(21,862)||||(21,862)|(52,239)|
|Net current assets||183,237||:||183,237|205,784|
|Net assets|12|183,634||||183,634|206,449|
|Unrestricted Funds|13|183,634||||183,634|206,449|
|Restricted Funds|13|||-||zs|5|
|||183,634||-||183,634|206,449|



These financial statements were approved by the trustees and authorised for issue on 27/06/24 

and are signed on their behalf by 

frhkAe R K Ryder Trustee and Treasurer 

The notes on pages 10 to 14 form an integral part of theses financial statements. 

7 



FREED Notes to the Accounts for the year ended 31 August 2023 

- 1 Accounting policies 

The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year. 

## (a)Basis of Accounting 

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16th July 2014 and the Charities Act 2011. FREED constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about FREED's ability to continue as a going concern. (b) Reconciliation with previous Generally Accepted Accounting Practice In preparing the accounts the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required. 

## Fund Accounting 

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are currently one restricted fund, as set out in note 11. 

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects, Unrestricted funds can include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further details of restricted funds are disclosed in notes 11 and 12. Incoming Resources Donations, legacies and similar incoming resources These are included in the Statement of Financial Activities (SOFA) when: the charity becomes entitled to the donation, legacy or similar income and any conditions for receipt ' t are met; the trustees are reasonably certain they will receive it; and the trustees are reasonably certain that the value can be reliably measured. Investment income is included when receivable. Incoming resources from charitable trading activity are accounted for when eamed. Gifts in kind Gifts in kind are valued by the trustees at the lower of the estimated cost to the third party and the value to the charity. Grants receivable Grants receivable are included in the Statement of Financial Activities in the period to which they relate unless the receipt is dependent upon preconditions which cannot be or have not been met at the year end. 

8 



## FREED 

## Notes to the Accounts 

for the year ended 31 August 2023 

## Volunteer Help 

The value of any voluntary help received is not included in the accounts but is described in the trustees’ report. 

## Investment Income 

This and any associated tax credits are included in the accounts when receivable. 

## Expenditure and Liabilities 

Liability Recognition, resources expended Generally liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. 

## Allocation of overhead and support costs 

Overhead and support costs have been allocated first between charitable activity and governance. Overhead and support costs relating to Charitable Activities have been sub-apportioned, between restricted and unrestricted activities. 

Charitable activities Costs of Charitable Activities, include grants made, the costs of running the Beeches project and support costs. 

## Governance costs 

Governance costs comprise all separately identifiable costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include casts relating to statutory audit, accounts compilation under SORP FRS 102 and associated costs. 

## Fixed Assets 

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated so as to write off the cost of an asset over the useful economic life of the asset as follows: 


**----- Start of picture text -----**<br>
|||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Leasehold|improvements|33.3%|straight|line|basis|
|Fixtures|&|fittings|33.3%|straight|line|basis|
|Office and|computer|equipment|33.3%|straight|line|basis|
|The|carrying|value|of|tangible|fixed|assets|are|reviewed|for|impairment|in|periods|if|events|or|changes|in|
|circumstances|indicate|the|carrying|value|may|not be|recoverable.|

**----- End of picture text -----**<br>


## Leasing 

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are included in resources expended as incurred. 

## Pensions 

Employees of the charity are entitled to join a defined contribution "money purchase” scheme. The charity contribution is restricted to the contributions disclosed in note 6, There were no outstanding contributions at the year end. 

9 



FREED 

Notes to the Accounts for the year ended 31 August 2023 

|2|Incoming Resources||||||||
|---|---|---|---|---|---|---|---|---|
||||||Unrestricted|Restricted|2023|2022|
||||||£|£|£|£|
||(a) Voluntaryincome||||||||
||Donations||||60|:|60|878|
||(b) Incoming resourcesfrom|activities to further|||||||
||the charity's objects||||||||
||NHS Clinica!Commissioning Groups||||117,761|-|117,761|127,917|
||The National LotteryCommunityFund||||78,800|-|78,800|-|
||||||196,561|-|196,561|127,917|
|3.|Allocation ofSupportcosts and overheads||||||||
||All of the support costs<br>in the year have been||||allocated to||||
||charitable activities. The proportion of support|||costs relating to|||||
||governance is considered to be insignificant and||||therefore no||||
||transferhas been made between support costs and||||governance.||||
|4|Resources Expended||||||||
|||Basis of<br>Allocation|| Voluntary<br>Income||Beeches<br>project|Governance|2023|2022|
|||||£|£||£|£|
||Costs directly allocated to|activities|||||||
||Lotteries licence<br>Payroll costs|Direct<br>Direct|||166,578||-<br>166,578|-<br>167,177|
||Supervision<br>Counsellors&therapists<br>Recuritmentcosts|Direct<br>Direct<br>Direct|||1,795<br>-<br>107||1,795<br>-<br>107|3,247<br>-<br>-|
||Staff training costs<br>Rent& rates<br>Carparking<br>Property maintenance|Direct<br>Direct<br>Direct<br>Direct|||45<br>9,769<br>580<br>857||45<br>9,769<br>580<br>857|(421)<br>10,005<br>-<br>584|
||Cleaning<br>Light& Heat<br>CentreConsumables|Direct<br>Direct<br>Direct|||4,496<br>6,421<br>-||4,496<br>6,421<br>-|5,471<br>3,459<br>50|
||Centre miscellaneous||||||||
||expenses<br>Insurance<br>Telephone<br>Producing information|Direct<br>Direct<br>Direct<br>Direct|||691<br>2,972<br>2,909<br>-||691<br>2,972<br>2,909<br>-|476<br>4,229<br>2,498<br>-|
||Computer costs|Direct|||1,292||1,292|1,813|
||Database<br>Software Licences<br>Equipment leasing|Direct<br>Direct<br>Direct|||6,950<br>.<br>2,102||6,950<br>-<br>2,102|6,582<br>-<br>2,102|
||Depreciation<br>Accountancy fees<br>Professionalfees<br>BankCharges|Direct<br>Direct<br>Direct<br>Direct|||268<br>9,511<br>156|3,600|268<br>3,600<br>9,511<br>156|442<br>3,600<br>35<br>121|
||Trustees insurance|Direct|||-|:|-|-|
||Printing, postage &stationer|Direct|||2,181||2,181|2,066|
||Volunteers expenses|Direct|||-||-|-|
|||||0|219,680|3,600|223,280|210,536|



3. Allocation of Support costs and overheads All of the support costs in the year have been allocated to charitable activities. The proportion of support costs relating to governance is considered to be insignificant and therefore no transfer has been made between support costs and governance. 

## 4 Resources Expended 

10 



FREED Notes to the Accounts for the year ended 31 August 2023 

|5|NetOutgoing Resources fortheyear|2023|2022|
|---|---|---|---|
|||£|&|
||This is stated aftercharging:|||
||Depreciation|268|442|
||Property rent|9,000|9,000|
||Exceptional costs|16,976|-|
||The exceptional costs relate to a payment to settle a staffdisputeand include the|related legal costs.||
|6|Staff costs and numbers|2023|2022|
|||£|£|
||Salaries andwages|163,532|148,992|
||Social securitycosts|(2,025)|12,951|
||Otherpension costs|5,071|5,234|
|||166,578|167,177|
||noemployee received emoluments ofmore than £60,000|||
|||2023|2022|
||The average numberofemployees during the year, calculated on the basis of full|||
||timeequivatents wasasfollows:|No.|No.|
|||7|7|
|||2023|2022|
|||No.|No.|
||Number ofemployees to whom benefits accrued undermoney purchase pension<br>schemes.|6|5|
|7|Trustee remuneration and related parties|||
||No members of the management committee received any remuneration during|||
||the year.|||
|||2023|2022|
|||No.|No.|
||Number ofTrusteeswhowere paid expenses|-|-|
|||£|£|
||Mileage|-|-|
||Telephone, postage and stationery reimbursed|-|-|
||Totalamountpaid|-|-|



41 



FREED Notes to the Accounts for the year ended 31 August 2023 

## 8 Tangible fixed assets 

|8|Tangible fixed assets|||||
|---|---|---|---|---|---|
|||Leasehold||Office&||
|||improveme|Fixtures &||Computer||
|||nts|Fittings|Equipment|Total|
|||£|£|£|£|
||Cost|||||
||At 1 September2022<br>Additions|15,348<br>-|15,034<br>:|12,437<br>-|42,819<br>-|
||At 31 August2023|15,348|15,034|12,437|42,819|
||Depreciation<br>At1September2022|15,348|15,034|11,772|42,154|
||Charge fortheyear|-|-|268|268|
||At31 August2023|15,348|15,034|12,040|42,422|
||Net book value|||||
||At31 August2023|-|-|397|397|
||At31 August2022|-|-|665|665|
|9|Debtors|||2023|2022|
|||||£|£|
||Otherdebtors and prepayments|||3,438|-|
|10|Creditors: amounts fallingdue within one year|||2023|2022|
|||||£|£|
||Other Creditors|||88|56|
||Accrualsand deferred income|||21,774|52,183|
|||||21,862|52,239|



12 



|FREED||||
|---|---|---|---|
|Notes tothe Accounts||||
|fortheyearended 31 August2023||||
|11 Analysis ofcharitablefunds||||
||Unrestricted|Restricted|total|
||£|£|£|
|Movement in theyear||||
|Incoming Resources|200,465|-|200,465|
|Expenditure<br>NetMovement|223,280<br>(22,815)|=<br>-|_223,280<br>(22,815)|
|Opening balance<br>Closing balance|206,449<br>183,634|-<br>-|_206,449<br>_ 183,634|
|Represented by:-||||
|Fixed Assets|397|-|397|
|Net currentassets|183,237<br>183,634|-_<br>-|_183,237<br>_183,634|
|12 Otherfinancialcommitments||mz|a2|
|Attheyearendthecompanyhad annual commitments under non-cancellable||||
|operating leases assetout below:||||
|Operating leases which expire:||||
|within one year||9,000|9,000|
|within twoto five years||-|-|
|||9,000|9,000|



13