FREED (A Charity: Charity Number 1090776) Accounts For the year ended 31 August 2025 FREED Charity Informatlon Trustees S Linacre R K Ryder M Rf18y Z Burnett Chairman Treasurer Coraspondence Address FREED Beeches 39 Park Street Worksop Nottinghamshire S801HW Charity No. 1090776 A¢Gountsnts J8D Slaney Accountants & Business Advisors Portland House 3 Queen Street Worksop S80 2AW FREED Report and accounts Contents Pagg Tru8tee$' Annual Report Independent ExamiDers Report Statement of Financial A¢tivitAes 1104 Balance Sbeet Notes to the finan¢i41 statements 8t013 FREED R8gistored charlty number: 1090776 Truste8s' Report Prlnclple office FREED Beeches. 39, Park Street. WOrk￿P, Notts. S80 1 HW Governlng Docurnant The Charity is governed under the rules of its constitution ￿lopIed 6th November 2001. amended 22nd June 2018 Objects of the Charity The principal objects of the Charity are the relief of those suffering from eating disorders in the County of Nottinghamshire and surrounding areas., the preservation and protection of the physical and mental health of the families of sufferers of eating disorders and the education of the public and professionals about eating disorders. Trustees S Linacre R K Ryder M Riley Z Burnett Chairman Treasurer Ind•p•nd8nt Examlner Anne Webb FMAAT, 85 Devonshire Street, Worksop Solicitors Jones & Co. Solicitors, Cannon Square, Refford. Notls Stw¢turg, Governanco and Management Each year four Iruslees drop from the management committee and nomination forms are made available before the AGM for election of new trustees. At the AGM a vole is taken lo appoint newlre-elecled trustees. The executives retire at the third AGM followng their election. New Trustees are given a handout relating lo the responsibilities of a Iruslee and also the Charities Commission Website for further information. www.charity-c0mmissi0n.￿v.Uk FREED Reglstered charity numbor.. 1090776 Trustees. Report Revlew of activities and acheivoments during the year FREED Servlces FREED Beeches Eating Disorders Service has provided Psychotherapy, Counselling, Guided Self-Help. Di&telic advice. library facility, schoo15 facility, and talksrtraining for prof8ssionals. The Schools. programme Sami continues to volunteer lime to reseaching. preparing information and writing the online ￿$oUceS we now have available for students, teachers and paTenls online. FREED has al¥Yays believed in education, prevention and early irilervenlion. The feedbaok from s¢hools has always been very good and continues to be. Partnership work FREED currently works in partnership with First Steps Eating Disorder Service on the Nottingham and Nollinghamshire contract. We also continue to work d05ely wth statutory adult Service Nottingham Adult Eating Disorder5 ServiGe. along with other community based services). FREED also continues working dosety wlh Child and Adolescent Mental Health Services for Nottingham and Nottinghamshi￿. Joanne Ormislon FREED'S Administration serv￿ Manager continues lo meet wlh Adult services on a regular basis along wilh other networking meellngs. collaboration meetings and steering groups. We were also able to continue working alongside both stalulory and community based sevices wthin other areas during this time due lo non NHS funding. Steerlng and Plannlng Groups Joanne continues to attend a number of steering and planning groups for the continued improvement of Eating Disorder provIs￿nS nationally. These include bul not limited to the All Age steering group for Nottingham and the Service lead meetings wlh REDCAN. Since June 2025 Logan has attended the REDCAN clinical lead meeting on a monthly basis. Joanne also attends other meetings and networking events relevant to our service. IT development As a service we mado the decision to slop using PCMIS as our database system and have since moved to an inlemal system. We have also digilised all measurement tools, Service questionaires and assessment resouces. FREED Registered charity numbor: 1090776 Trustees. Report TraininglPersonal devèlopment FREED continues lo encourage continuing professional development {CPD). During the period of September 2024 to August 2025 we have conliued lo source free training as well as funding relevant Keeplng ahead of thg 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 lo research ide8s and outcomes. 8y attending workshops in dlfferent approaches allows us to netwDrk and discuss eating disorders wth other professionals. Carer 8UPPQrt FREED'S inclusion lo offer carer support continues. We continue lo look al alternative wayB to incorporate ¢arer support within FREED. One of FREED'S priorities moving into the next period is re- developing the support offered lo those people SUPFM)rting those with eating disorders. We have developed a carers workshop specrfic to those who require help in supporting someone presenting with ARFID. Research We have colltinued interest lo be involved with the research at FREED. Having digilised all measurement tools slnce June 2025 we now analyBe the data on a quaterly basis which is ulilised both intemally and for reporting lo commissloners and funders. FREED Trustees believe that research is essential for progress in the treatment of esting disorders, University lecturers and Psychology students continue lo work wlh Freed on data analyEiS and potential research. Fundlng FREED'S funding comes via Nollinghamshire ICB until March 2026. The ￿ntraCt$ runs on a 12 month basis with 8 1 month notice period. Due to a 2 year funding contract wth the National Lottery which began in April 2023 we havg been able to open the service lo a wider geographical area. This contract continued until the end of March 2025. In June 2025 Freed underwent a significant Inlemal restructure. This was primarily due lo changes in Funding. Moving fO￿ard from this Freed has conts'nued lo offer all support services whilst redeveloping the service. In addition a new website began to be produced and a rebrand of the overall service. A marketing campaign for these went live in JanuarylFebruray 2026. FREED Registered charity number: 1090776 Trustees. Report Funding $￿ured Nottinghamshire ICB National Lottery { ending March 2025) Lady Hind Rgservg Pollcy A minimum of 3 months and a maximum of 1 yea￿S running costs. Ideally 10 10 12 months. Having NHS funding as the majority funder was always the plan, it means FREED would be in a vulnerable position should ICBIICS poliGies change.Therefore it is imperative that we continue to source other funding as well as NHS. The reserves would allow time lo either obtain new funding andlor for Serv￿ users lo work towards closure wth their therapists, redundancy payments for staff and ary contractual obligalrons. The present ￿serveS level stands at approx 3-4 months. Review of Major Rlsks The Trustees and management are aware that the health servi¢e is ¢onstsntly undergoing change. 11 is therefore extremely important lo maintain our high standard and reputation lo ensu￿ their support. Joanne will continue lo explore every avenue regarding funding in addition lo the NHS. as ￿￿ have alway5 believed that it is important to maintain our autonomy. As responsible employers il is important to have reasonable reserves, hovbever when applying for ftjnding this can sometimes be 4Jnhelpful. FREED would like lo thank, service users. carers, staff, trustees for their continued hard work. I declare in my capacty of chanty Trustee, that the Tnjstees have approved the report above and have authorised me to sign it on their behalf. Signed R K Ryder {TreaSu￿r) Oale Independènt Examinerfs report to the Trustees of FREED I report lo the Iruslees on my examination of the accounts of Freed (the Trust) for the year ended 31s1 August 2025, whi¢h are sel out on pages 1 to 12. Responslbllllles and basls of report As the charity Iruslees of the Trust you are responsible for the preparation of the accounts in accordance wth the fequiremenls of the Charities Act 2011 {'Ihe Act") I r8POrt in respect of my examination of the Trulees. accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145151{b) of the 2011 Act. Independent examlner'8 Statement I have completed my examination. I confirm that rto material matters have come to my attention in connection with the examination giving me cause lo believe that in any material repect= {1) accounting records ￿ere not kept in respect of the Tnjst as required by section 130 of the Act- or 121 the accounts do not accord with those records,. or 131 the accounts do not comply with the appliCa￿e requlremenls conceming the form and content of accounts sel out in the Charities (Accounts and Reports) Regulats'ons 2008 other than the accounts give a'tnje and fair view, which is not a rnatler considered as part of an independent examination. I have no concems and have come across no other matters in connect￿n wth the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Anne. Webb FMAAT 85 Devonshire Street Worksop Notls S80 1NA FREED Statement of Financial Activities for the year ended 31 August 2025 NOTES Unrestrlcted Restricted Totsl Funds Total Funds Funds Funds 2025 2025 2025 2024 Incomlng Resources Incomlng resourc•s from 9on¢rat•d fund$ Voluntary Income 2131 10.465 10.465 467 Incorne fn)m acllvitlBs in furtherance ol charitable Obj￿1$ IrKorne from activities lor generating funds 21bl 136.946 136,946 232,659 Inwstment Incom• 4.233 4,233 5.639 Totsl Incomlng r•sourc•s 151,644 151,644 238,765 Rgsources Expgndod Cost of generalng fund$ 41bl Charitable activtttes for charltable oblectlvg$ 4 Ibl Gov•rnane• costs 41bl 265.770 3.160 265,770 3,160 230,665 3.695 Total resourc85 expended 268.930 268,930 234,360 Net incorning resources 117.2861 1117.2861 4,405 1117.286 1117,286} 4,405 Rècon¢lllatlon of fund$ Total Funds broughtforward 188.039 186,039 183,634 Totsi fvnds ¢arri•d fO￿ard 70.753 70.753 188,039 the notes on p8ge$ 9 to 13 forrn an int￿ra1 p8rt of these financial statements. FREED Balance Sheet As at 31 st August 2025 Totsl Total Unrestrlcted Restrlcted Notes funds funds 2024 2023 Flxgd assets Tangible assets 178 Current a88et8 Debtors Cash at bank and in hand 10,464 J 61,￿3 10.464 61,963 31.856 161,847 CredStorn: amounts falllng due within ong year 10 (1,674} 11,6741 (5,842) Net current assot$ 70.753 70,753 187.861 Not asset8 12 70,753 70,753 188,039 Unreslricled Funds Restricted Funds 13 13 70,753 70.753 188,039 70,753 70,753 188,039 These financial statements were approved by the Iruslees and authorised for issue on 07107f2026 and are signed on Ihelr behalf by LJ_(L R K Ryder Trustee and Treasurer The notes on pages 10 10 14 fomi an integral part of theses financSal slalemenls. FREED Notes to th& Accounts for thè ￿ar ended 31 August 2025 1 A¢countSng pollcles The principal accountlng pollcth a￿ $ummariw(J below. The accounting policies havo been appliad con8iStenlly throughout the year. (a)Basis olAccountlng The financlal statements have b6￿ prepargd under the historical Cost convention wrfh ilgms re¢fyJni88d at cost or transaction value unlass othèrwse statsd in the relevant notes to thes8 accounts. The financial statements have been preparèd in accordance with the Slalement of Recommended Practice.. AccountirrfJ and Reporting by Charities preparing their accounts in accordance wth the Financial Reporting Standard applic8bl8 in the UK and Republic of Ireland {FRS 1021 issued on 16th July 2014 and the Charities Act 2011. FREED constitutes a publ￿ benefit èntsty as dèfined by FRS 102. The trustees consid8rth8t there are no material uncertaintiès about FREEO'S abllty to C(￿linUe as 8 going con¢em. Ibl RecOn¢ill￿Qn wlth pr¢vl¢u$ Generally Accepted Accountlng Practlca In prèparing the accounts the Iruslees have conSide￿d whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a reststement of comparative items was needed. No restatements were required. Fund Accountlng Ro8trict•d funds ar8 funds which arg lo be used in accordance with speufic restrictions imFK)5ed by the donor or trust deed. There gre cUrren￿Y one re8tricted fund. as set out in note 11. UnTè$trl¢t•d In¢ome funds comprise those funds vthich the trustees are froe to use for any purpose in furth8rance of thg ¢haritsble objects. Unrestricted funds can include designated funds ￿ere the trustees, at their discretion, h8v8 crgated a fund for a specAfic pu￿Se. Further detalls of restricted ftjnds afy di8cIo8ed in note8 11 and 12. In¢oming R•8our¢eJ Donations, legacies and similar incoming resources Thes& are ine4uded in the Ststement of Financial Acllvities ISOFAI when.. e ¢harity becomes entilled lo the donation. legacy or similar income and any conditions for receipt the Iruslees are reasonably certain they wlll receive it". and the trustees 8r8 reasonably ￿rtain that the value can be reliabty MeaSu￿d. Investrnent income is included then r8cèivablè. Incoming resources frorn charitablè trAdir¥J activity are accounted for %then eamed. Gffts In klnd Gifts in kind arn valued by the trustees al the lower of the estimated cost lo the Ihlrd party and the value lo th8 charity. Grants rèc&ivabl& Grants receivable are included in the Statement of Financial Activib"es in the period to thich they relats unl&$8 the receipt is dependent upon precondltions wthich cannot be or hav8 not been met at the year end. FREED Notgs to th¢ Accounts for the ￿ar •ndèd 31 August 2025 Volunteer Hel The walue of any voluntary Np received is not included In the accounts but Is descrfbed Sn the trustees. report. Investment Incolna Thls and any a880ciated tsx credits are included in the accounts then receivable. Exp¢ndlture and LSabllltles Rec nitio resources ex nded Generally liabilrties are recognised as soon 88 thére 18 a legal or conslNctive obligation commithng the charity to tha expenditure. All expenditure is accounted for on an accruals basis and has been classified under haadlngs that aggregate all Gosls related lo the category. Allocation of overhead and sv ort costs Ovgrhgad and support costs have been allrK8led first b&tween charitsb16 activity and gov8mance. Overhe8d and support costs reloting lo Ch8rftstle Athities have been sub-apportioned, be￿￿en restricted and unreslricted activities. Charitable acliwties Costs of Charltable Activ￿les. in¢lude grants ma¢Je, the costs of running Ihe Beeches proigct and support costs. Governance costs Governance costs compris8 all s8paralgly Identifiab￿ costs Snvolving the public accountability of the charity and its compliance wfjth regulation anrl gLN)d practice. ThvJe costs include costs relating to statutory audit. accounts compilation under SORP FRS 102 and associated costs. FlxedAssets Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is calculated so as to vrrite off the cost of an asset over the useful economic life of the asset as follows.. Leasèhold irnprovements 33.3V• straight line basi$ Fixturas & fitbngs 33.3% slraiqht line basis Office and computer equipment 33.3Ya Stra￿ht line basis Thtr carrying value of tangible flxed assets a￿ rgvi&wed lrnpaimient in periods if events or changes in circumstsnce8 indicate the carrying valua rnay not b9 recoverablg. Leasrng Rentals applicablè to operdting leases ￿ere substantially all of thè b8ngfits and risks of ownership remain wth the lessor are included in resou￿$ expended as incuned. P•nsions Employèes of the charity are entrtled tr) loin a dafingd (x)ntributK)n 'money purchase. scheme. The charity ntribution is restricted to the contributions disclt)8ed in note 6. There were no outstanding contributions at the year end. FREED Notes to tho Accounts for the ￿#r onded 31 August 2025 2 Incomlng Rgsource8 Unrestricted R&stri¢led 2025 2024 {81 Voluntsry income Donations 10.435 10,435 467 Ib) Incoming resour¢as from adivitigs 19 furthgr tha chativs objècts NHS Clinical Commissioning Groups First Steps ED SWEDA The N8thonal Lottary Community Fund 47.420 10.228 4f,420 10,228 75.059 78,800 136,946 78,800 157,600 136.946 232,659 3 Allocatlon of Support COBts and overheads l of the support costs in thè yaar have b88n allocated to charitable activities. The proportion of suprx)rt costs relating to govemance is w$ide￿d lo be insignffi￿nI and the￿fOre no Ir8nsf8r has b88n madè b&t¥￿en 8UPPQrt wsts and gov8m8nce. 4 Resources Expended Bas1$ of Voluntary Beeches location Income prolect Govemance 2025 2024 Costs dlrectly allocated to actlvltle8 Lotteries licence Direct Payroll costs DI￿¢t Supervision Direct R9CUritmènt costs Dir8Ct Staff training costs Direct Rent & ratas Dir8et Sraff travel costs Dlrect Car parking Diract Pmperty maintenance Dlrect Cleaning DSrecl Light & Haat Direct Cèntrè Consum8bl89 Direct Centre miscellaneous expenses Dlr8Ct Insuranco Dlrect Telephone Direct Computer costs Direct Database Direct SoffvRre LScences Direct Equipment 18a&ng Direct Depreciab"on Direct Accountancy fees Direct Profession81 f88S Dir9cI Bank Charges threct Printing, postage & 8tstionei tlirecl Subsciption5 t*rect Volunteers expenses Direct 232.212 232,212 190,295 945 905 278 8.978 444 278 8.978 1.680 10,039 880 974 3,989 3,989 3,239 1,730 3.330 3,491 1,616 3.445 1,730 3,330 3,491 1,616 3.236 3.861 2,025 1.078 178 1.078 178 3.160 273 100 1.872 931 219 3.695 35 152 2.528 240 3,160 273 100 1,872 931 265 770 3.160 268,930 234,360 FREED Note8 to the Accounts for the year ended 31 August 2025 5 Not Outgolng Ro$ouru$ for the year 2,025 2.024 This is slatèd aftér ch8rging'. Depreciation Property rent Ex¢gPtK)nal ¢osts 178 9,000 29.987 219 9,000 The exceptional costs relate to rodundancy paid to stsff on the reoyganisallon of the sèrvic8. 6 SLth costs and numbers 2,025 2,024 Salaries and wages Soclal security costs Other pension costs 206,406 168,449 19,480 15.489 6,326 6.357 232,212 1￿.295 no amployee recelved emoluments of more than £60,￿0 2,025 2.024 Th& average number ofemployees durfng the year, calculated on the basis of full time equlvalents was as follows: No. No. 2,025 No. 2,024 No. Number of employees to whom benefits Bccrued under money purchase Dension schemes. 7 Trust•• r•mun•ralion and r•lat•d parti•s No mèmbers of the management committee recelved any remuneration during the year. 2,025 No. 2,024 No. Number of TNslees who ￿ere paid expenses Mlleage Tèlèphone. postage and stationery relmbursed Total amount paid FREED Notes to th¢ A¢¢ounts for tha ￿ar •nd•d 31 August 2025 8 Tangibh fix•d a55•ts Leasehold Improvemè OfTi¢e & Flxtures & Computer F1tt5ngs Equlpm&nt Total At 1 September 2024 Addition$ At 31 ALPJUSt 2025 Doprnciation At 1 September 2024 Ch8rge for the year Al 31 August 2025 Nèt book valu• At 31 August 2025 At 31 August 2024 15.348 15,034 12,437 42.819 15.348 15,034 12,437 42,819 15,348 15.Q34 12.259 178 12.437 42,641 178 42,819 15.348 15,034 178 178 9 Debtors 2,02S 2.024 Trdde debtors Other dgblors 8nd prep8ymgnts 10,228 236 10.464 31,680 176 31,856 10 Cr•ditorg: amounts falling du• withln on• y•ar 2,025 2,024 Other Creditors Accnjals and deferred income 36 1.638 5,809 5,842 FREED Notes to th¢ Accounts for the year ended 31 August 2025 11 Analyslg of charltable funds Unre8trlcted R•$trl¢tsd Movement in the year Incoming Resources Expendituro Nel Movement 151,179 268,930 117,751 151.179 268.930 117.751 opèni1￿ balancg Closing balance 188.039 70.288 188.039 70.288 Rèprèsented by'.- Fixgd Assets Nèt current assèts 70.288 70.288 70,288 70.288 12 other flnanclal commltments 2.025 2.024 Al the year end the company had annual commitments under nOn-Ca￿dIable operdling ￿aSe$ as sel out belovr. Operating lea8e$ whi¢h &xpire'. wlthin one year ￿￿thIn to fve years