Addlctlons North East Charity No. 1102494 Company No. 05028930 Trustees, Report and Audlted Accounts 31 January 2025
Addlctlons North East Contents Pages 2to4 Trustees, Annual Report Auditor's Report Statement of Financial Activities 5t07 Summary Income and Expendlture Account Balance Sheet io Statement of Cash flows li Notes to the Accounts 12to18 Detailed Statement of Financial Activlties 19to20 Page I
ADDICTIONS NORTH EAST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE PERIOD ENDED 31 JANUARY 2025 The trustees present their annual report and financial statements for the Period ended 31 January 2025. The financial statements have been prepared in accordance with the accounting poliaes set out in note to the financial ststements and comply with the 's governing dOrnent, the Companies Act 2006, FRS 102 'Tr Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Chartties SORP "Accounting and Reporting by Charities". Ststement of Recommended Practice applicable to charits'es preparing their accounts in accordance wrih the Financial Reporting Standard applicable in UK and Republic of Ireland (FRS 102)" Objectives and actlvllles Public benefft The trustees have paid due regard to guidarKe issued by the Charity Commission in deciding what activities the should undertake. Achlevements and performance SignifrAnt 8ctivib.es and achi8vements against obi8(Nes Financial review Reserves policy It is the policy of the charity that unrestricted funds wthich have nol been designated for a specffic use should be maintained at a level equlvant to behveen three- and six-month's expenditure. The trustees consider that reserves at this level will ensure thac in the event of a significant drop in funding. they will be able to continue the charity's current activities while consideration is given to ways in 1¢h additional funds may be raised. This level of reserves has been maintained throughout the p10d. Structure. governance and management The is a company limited by guarantee .... . The trustees. are also the directors for the purpose of company law. and who served during the period and up to the date of signature of the financial statements were: Elizabeth Barnes lain Kay Charfotte Lilley Frank Nicholson Jane Vickers Anthony Welsh R8crnitment 8nd appointment of tnistees 1. Skills Audit & Needs Assessment The lyoany identifies gaps in skills. exp81ianc8, orpreSentatIon (e.g., legal, finan, lived expeiience, dwersity) and defines what kind of tmstee is needed. 2. Role Description & Advernsement A tstee role dgSCriPtion is cated. 1XlnIng responsibilit&s. expectstN)n4 and tenn limits. The mle is then 8otrertised thn)ugh." Chanty websites (e.g., Reach Volunteering. Geth"ng on Boarfj Local nelwotks or newsletters Social media andprofessional ne1wv$ 3. Application & Shortlistsng Interested individuals submit an application or expreSSn of interesl. The boanl ora nominations subcommittee shortlists Gandidates based on alignment wtth the chaiity's mison and quirEd skill& 4. Intervlew & Veth"ng Shortlisted Gandidates aTr interyiewed. and refer8nces may be taken. Eligibilty checks (e.g., disqualification under the Chanties Act) a also conduded. 5. Board Approval & Appolntment The boanl fom7ally approves the apntnt, often thmugh a vote. Tr new tnjstee is then registered with thg Charity Commission. 6. Induction & Onboarding New tnistees receive an induction pac, meet the team. and are intll)duced to the chanty's govemance documents, finances, and stTrtegK plan.
ADDICTIONS NORTH EAST None of the trustees has any beneficial interest in the company. All of the trustees a members of the company and guarantee to contribute £1 in the event of a winding up. The company's current policy conceming the payment of trade creditors is to follow the CBI'S Prompt Payers Code (copies are available from the CBI, Centre Point. 103 New Oxford Street, London WC1A 1 DU>. The company's current policy conceming the payment of trade creditors is to= settle the terms of payment with suppliers when agreeing the terms of each transaction., ensure that suppliers are made aware of the terms of payment by indusion of the relevant temis in contracts., and pay in accordance with the company's contractual and other legal obligations. Trade creditors of the company at the year end Vre equivalent to XX day's purchases, based on the average daity amount invoiced by suppliers during the year. Organisational stnictura Board Advisors rEo Bustness Devtloprnent Op£i¥bon5 QUSing la.-.3*er Management Kit£hen .IBifiteoance FinaThce Train£ gaVR Admint5tratior.. ITISy5tea CguDselling TearR Leaders G50UPS
ADDICTIONS NORTH EAST TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE PERIOD ENDED 31 JANUARY 2025 Statemont of tru8tse8' responslbllltles The trustees, who are alp>O the directors of Addictions North East for the purpose of company law. are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United 'ngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial Statements for each financlal Period which give a true and falr view of the state of affairs of the and of the incoming resources and application of resources. including the income and expenditure, of the charitable company for that Period. In preparlng these financial ststements. the trustees are required to: select suitable accountlng policies and then apply them consisterfy; - observe the methods and principles In the Charltles SORP: make judgements and estimates that are reasonable and prudent: state whether applicable UK Accounting Standards hava been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going conGem basis unless it is inappropriate to presume that the wlll continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any tlme the financial F)OSitlon of the and enable them to ensure that tha financial statements comply with the Companies Act 2006. They are also responslble for safeguarding the assets of the and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities. Audftor In accordance thith the company's artldes, a resolutlon prop08ing that BK Plus Limited be reappointed 88 audltor of the company will be put at a General Meetlng. The trustees, report wa8 approved by the Board of Trustees. laln Kay Date: .............................................
ADDICTIONS NORTH EAST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ADDICTIONS NORTH EAST Opinion We have audited the financiaI statements ofAddictions North EL8t (the ") for the year ended 31 January 2025 which comprise the statement of financiaI activities. the balance sheel the statement ofc&sh flows and notes to the financial stat&nents, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and Unitsd Kingdom Accounting Standards, includtng Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, th¢ financial statements: give a trne and fair view of the stste ofthe charitable company's affairs &s at 31 January 2025 and of its in¢omin8 resour$ and application of resources, for the year then ended. have been properly prepared in a¢cordan¢e with United Kingdom Ger8]ty Accepted ALxounting Practice; and have been prepared in acwrdance with the requirements of the Companies Act 2(Kl6. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applA¢able law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the financial statements seclion of our reporL We are independent of the in acLx)rdance with the ethical requirements that are relevant to our audit of the financial stalements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our othff ethical responsil)ilities in aOrdanl% with these requirements. We believe that the audit evidence we hav¢ obtained is sufficient and appropri to provide a basis for our opini¢)n. Conclusions relating to going concern In auditing the financial statements, we have concluded th the trustees, use of the going con¢ern basis of aco)unting in the preparation of the financial ststcrn¢nts is appropriate. Based on the work we have formed, we have not identified any matcrial un¢ertsinties r¢laling to events or conditions tha¢ individually or collectivcly, may cast Significant doubt on the 's ability to continue as a 80in8 concern for a period of at le1 twelve months from when the financial Statements are authorised for issue. Our responsibilities and the reSnSIbilitieS of the trustees with respert to going con¢ern aye described in the relevant sections of this report. Other information The othcr infonnation comprises the inforniation included in the annual report other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other infonnation contsined within the annual report. Our opinion on the financial statements does not cover the other Anfonnation and w¢ do not expr&8s any forni of wurance cA)nclusion thereon. Our responsibility is to read the other infornation and. in doin8 so, consider whether the other Infoaton is materially inconsistent with the financial statemcnts or our knowledge obtsined in the eA)urse of the audiL or othenvise appears to be materially misstate If we identify such material inconsistencies or apparent material misstatements, we are required to detennine whether this gives rise to a matsrial misstatement in the financial statements themselve5. If. based on the WOTk we have perfomied. we conclud¢ that there is a material misstatement of this other lnforn)atio we are required to report that fL W¢ have nothing lo report in this regard. Matters on which we are required to report by exception We have nothing to report in respect ofthe following matters in latiOn to whi¢h theclwitics (Ac¢ountsgnd Reports) Regulations 2008 requires us to report to you if, in our opinion: the infonnation giv¢n in the financial sthtements is inconslstent in any m*erial respect with the tru5tees' rq)O¢ or sufficient accounting records have not been kepL or the financial statements are not in agTeCmt with the aLYountiog records. or- we have not rtrxived all the infomiation and explanations we require for our audiL INDEPENDENT AUDITOR'S REPORT (CONI1NLD)
ADDICTIONS NORTH EAST TO THE TRUSTEES OF ADDICTIONS NORTH EAST Responsibilities of trustees As explained more fi)Ily in the statement oftnts, resp)nsibilities, the trustees. who aTe also the directOTS of the for the purpose of company law, are responsible for the prepaTalion of the financial sthtrments and for being satisfied that they give a true and fair view, and for such internal control ls the truste deterniine is neSSary to enable the preparation of financial statements that are free from material rnisstatemenL whether due to fraud or error. In preparing the finan¢ial statements. the trnstees are responsible for assessing the 's ability to rA)nlinue as a going con4xty dilosin& as applicable, matters Telated to going L¥)nccm and using the going concern basis of accounting unless the trustees eithff intend to liquidate the chaTitable company or to ¢eas¢ operations. or have no realisti¢ alternative but to do so. Auditoes responsibilitics for the audit of the financial statements We have been appointed as alItOr undff section 144 ofthe CharitiesAct 2011 and report in accordance with theA¢t and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance alxxrt whethtr the fllW)cial stateMts as a whole are free from rnateTial misstatement, whether due to fraud or error, and to issue an auditorfs report that includ&s our opinion. Reasonable assurance is a high level of assurance but is not a guardntee that an audit conduthd in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and aff nSidered material if. individually or in the aggregat4 they could reasonabty be expected to infiufflce the e&xItMiC decisions of tsk on the b&8is of these financial statements. Irregularitie5, including fraud, are instances of nOn-)mpliance with laws and regulations. We design predureS in line with our responsibilities, outlinuj above, to detect Materi miSstatents in rtspt of irregularities. including fraud. To the extent to which our procedures are capable of detecting irreguJaTiti* including fraud is detailed below. From the preliminary stsges of the audiL we ensure our understanding of the entity is up to date. This include4 but is not limited to, current knowledge of their activities. the isInesS and control environments, and their compliance with the appli¢able and regulatory fram¢wotks. This infonnation supports our risk identification and the subsequent design of audit procedure5 to mitigate those risks. ensuring that the audit evidfflce obtsined is sufficialt and appropriate to supp)rt our opinion. In response to the risks identifi&l SifiC to this thtity. we d&signed pr(Kedures which in¢lud& but were not limitsj to: O Enquiry of management and those charged with govemance around actual and potential litigation and claims. [] Reviewing minutes of meetings of those charged with governance, where available. Reviewing financial statement disclosurts and testing to supw)rting documentation to assess LX)mpliance with applicable laws and regulations. O Auditing the risk of management override of wntroK including through testing joumal ffltries and other adjustments for appropTiatene4 and evaluating the business rationale of significant transactions outside the nonnai course of business. Because of the inheTent limitations of an audiL there is a risk that we will not detect all irregularitie4 including those Icading to a material misststement in the financial statements OT DOn-MplI8nce with regulation. This risk increases the rn0 that complian¢e with a law or regulation is removed from the events and transactions refiected in the financial statements. as we will be less likely to become aware of instances of non<ompliance. The risk of not detecting a material misstatement Tesulting from fraud 15 higher than for one resulting from eTfoT. as fraud may invofvc rollusioo forgery. intentional omissions. misrepresentstion& or the override of internal control. A fi]rther description of our Te5ponsibilities is available on the Financial Reporting Council'5 website at: httpsjl wM¥.frc.otg.uk/auditorsresponsibilities. This description forn]s part of our auditorfs report. INDEPENDENT AUDITOR'S REPORT (cONTIN[D) TO THE TRUSTEES OF ADDICTIONS NORTH EAST
ADDICTIONS NORTH EAST Use of our report This report is rnade solety to the charity's trustees. as a body. in acrdanCe with Part 4 of the Charities (Arcounts and Reports) Regulations 2CK)8. Our audit WO has been undertaken so that we mightstate to the charity's trustees those matters we are required to state tr) them in an auditor's report and for no other purpose. To the fi]Ilest extent pennitted by law, we do not a¢c¢pt or assume responsibility to anyone other than the charity and the Chity's trustees as a body, for our audit work, for this report, or for the opinions wc have fornied. Colin Chater FCA (Senior Statutory Auditor) For and on behalf of BK Plus Audit Limite4 Statutory Auditor Chartered Certified AOuntants Azzurri House Walsall Road Aldridge Walsall WS9 ORB Date: ................,........ BK Plus Audit Limited is eligible for appointment as auditor of the by virtue of its eligibility for appoinlmenl as auditor of a company under section 1212 of the Companies Act 2006.
Addictions North East Statement of Finanaal Activities for the year ended 31 January 2025 funds 2025 fund$ Total funds Total funds 2025 2025 2024 Notes Income and endowments from: Donations and legacies Other trading activities Investments Other 29,582 1,124,562 2,911 77,937 1,846,508 2.402 150,641 1,846,508 2,402 150,641 Totsl 2,009.160 2,009,160 1,234,992 Expendlture on: Charltable actlvltles Other 1.635,898 82,785 1,635,898 82,785 1,070,464 154,990 Total 1.718.683 1.718,683 1.225,454 Net gains on investments Net Income io 290,477 290,477 9,538 Transfers between funds Net income before other gains/{losses) 2.471 290,477 9,538 Other galns and losses Net movement In funds 290,477 290,477 9,538 Reconcillation of funds: Total funds brought forward 370,179 21,875 392,054 382,516 Total funds carrled forward 660,656 21,875 682,531 392,054 Page 8
Addictions North East Summary Income and Expenditure Account for the year ended 31 January 2025 2025 2024 Income 2,006,758 1,232,081 Interest and investment income 2,402 2,911 Gross Income for the year Expenditure 2,009,160 1,234,992 1,688,858 1,224,634 Depreciatlon and charges for Impalrment of flxed assets 29,825 820 Total expendlture for the year Net Income before tax for the year 1,718,683 1,225,454 290,477 9,538 Net Income for the year 290,477 9,538 Page 9
Addictlons North East Balan Sheet at 31 January 2025 Company No. 05028930 Notes 2025 2024 Flxed assets Tangible assets 12 337.141 337,141 250,128 250,128 Current assets Debtors Cash at bank and In hand 82,978 323,549 406,527 (48,694) 357,833 33,615 175,683 209,298 146,2461 163,052 Credltors: Amount falling due withln one year Net current ayJets 14 Total assets less current Ilabllltles 694,974 (12,443) 682,531 413,180 {21,126) 392,054 Credltors: Amounts falllng due after more than one year Net assets excludlng penslon asset or Ilablllty Total net assets 15 682,531 392,054 The funds of the charlty Restrlcted funds Restrlcted income fvnds 16 21,875 21,875 21,875 21,875 Unrestrfrted funds General funds 16 660,656 370,179 660,656 370,179 Reserves 16 Total funds 682,531 392,054 These accounts have been prepared In accordance with the speclal provlslons of Part 15 of the Companles Act 21J)6 relatlng to small companles. Approved by the board on 22 October 2025 And slgned on its behaff bv: A.D. Welsh Trustee 22 October 2025 Page 10
Addirtions North East Statement of Cash flows for the year ended 31 January 2025 2025 2024 Cash flows from operdting actlvitles Net income per Statement of Financial Activities 290.477 9,538 Adjustments for: Depreciation of property, plant and equipment DNidend5, interest and rents from Investments Increase in trade and other receivables Increase In trade and other payables 29,825 (153,0431 {49,3631 2,448 820 {80,848) (23,948) 4,059 Net cash provided by/(used in) operating actlvlties 120,344 {90,3791 Cash flows from investing actlvltles Payments for property, plant and equipment Dividend5, interest and rents from Investments (116,838) 153,043 (45,775) 80,848 Net cash from investlng activities 36,205 35,073 Cash flow5 from financlng artivities Repayrnent of borrowings (8,683) {io,000} Net cash used In financing activitles {8,683} (10,000) Net Increase/(decrease) in cash and cash equivalents 147,866 165,306) Cash and cash equivalents at the beginnin8 of the year 175,683 216,292 Cash and cash equlvalents at the end of the year 323,549 150,986 Components of cash and cash equivalents Cash and bank balances 323,549 175,683 323,549 175,683 Page 11
Addictions North East Notes to the Accounts for the year ended 31 January 2025 l Accounting poliaes Basis of preparation The financial statements have been prepared in accordan with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (effective I January 20151- {Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Act 2006. Change in basis of accounting or to previous accounts There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. Fund accounting Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds These are unrestrirted funds earmarked by the trustees for particular purposes. Revaluatlon funds These are unrestricted funds which include a revaluation reserve representing the restatement of Investment assets at their market values. These are available for use subjert to restrictions imposed by the donor or through terms of an appeal. Restricted funds Income Recognition of Income Income is included In the Statement of Financial Activities {SoFA) when the charity becomes entitled to, and virtually rtain to re1Ve, the income and the amount of the income can be measured with sufficient reliability. Income wlth related Where income has related expenditure the income and related expenditu is expenditure reported gross in the SOFA. Donations and legacles Voluntary income received by way of grants. donations and gifts is included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included In the SOFA at the same time as the donations and gifts gift/donation to which it relates. Donated seNi These are only included in income (with an equivalent amount in expenditure) and facilities where the benefft to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help reiVed is not induded in the accounts. Investment income This is included in the accounts when receivable. Gains/llosses) on This indudes any gain or loss resulting from revaluing investments to market value raluatIOn of fixed at the end of the year. assets Gains1(losses) on investment assets This includes any gain or loss on the sale of investments. Page 12
Addictions North East Notes to the Accounts Expenditure Recognition of expenditure Expenditure Is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraisin8 raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities serrfices in the furtherance of its objects, including the making of 8rants and governan costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated wlth meetlng the constltutlonal and statutory requirements of the Charty. includlng any audlt/lndependent examination fees, costs linked to the strateglc management of the Charity, together wlth a share of other administration costs. Other expenditure These are support costs not allocated to a particular actNity. Grants payable Governance costs Taxatlon The charlty Is exempt from corporatlon tax on 5ts charltable actlvltles. Tanglble fixed assets and depredatlon Depreclatlon Is provided at the followin8 annual rates In order to write off each asset over Its estlmated useful Ilfe: Motor Vehicles 25%% Reducing Balance Freehold Investment property Investment properties are measured initially at cost and subsequently at falr value at each balance sheet date and are not depreclated. All galns or losses are taken to the Statement of Financial Actlvltles as they arlse. Stocks Stock is Included at the lower of cost or net reallsable value. Donated Items of stock are recognlsed at falr value which is the amount the charity would have been willing to pay for the items on the open market. Trade and other debtors Trade and other debtors are recognlsed at the settlement amount due after any trade discount offered. Prepayrnents are valued at the amount prepaid net of any trade discounts due. Cash and cash equlvalents Cash and cash equfvalents comprise cash at bank and on hand, demand deposits wlth banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown withln borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equlvalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Page 13
Addictions North East Notes to the Accounts Trade and other credltors Short term creditors are measured at the transaction pri. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the arnount due to settle the obligation can be measured or estimated reliabty. Creditors and provisions are nomially recognised at their settlement amount after allowing for any trade discounts due. Research and development Expenditure on research and development is written off in the year in which it 15 incurred. Forel8n currencles Monetary assets and liabilities denominated in currencies other than the functional currency of the charlty are translated at the rates of exchan8e prevailing at the end of the reporting period. Transactlons in currencies other than the functional currency of the tharity are recorded at the rate of exchange on the date that the transartlon occurred. All exchange differences are are taken Into account in arrlvlng at net income/expenditure. Leased assets Where the charlty enters Into a lease which entalls taking substantlally all the rlsks and rewards of ownershlp of an asset, the lease is treated as a finan lease. Leases whlch do not transfer substantlally all the rtsks and rewards of ownership to charlty are classified as operatlng leases. Assets held under finance leases are Initlally reco8nlsed as assets of the charlty at their falr value at the Incewion of the lease or, If lower, at the present value of the mlnlmum lease payments. The correspondln81Sablllty to the lessor Is Included In the balance sheet date as a flnance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obllsatlon so as to achieve a constant rate of interest on the rernaining balan of the Ilablllty. Flnance expenses are recognlsed Immedlatety. unless they are directtry attributable to quallfyln8 assets, In whlch case they are capltallsed In accordance wlth the charlty's pollcy on borrowlng costs. Assets held under finance leases are depreclated In the same way as owned assets. Operatlng lease payments are recognlsed as an expense on a stralght-llne basls over the lease term. In the event that lease incentives are receNed to enter Into operatin8 leases, such incentives are recognlsed as a liability. The aggregate benefft of Incentives is reco8nised as a reduction of rental expense on a stral8ht-line basis. Penslon costs The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been pald the company has no further payments obligations. The contributlons are reco8nlsed as expenses when they fall due. Amounts not paid are shown in accruals in the balan sheet. The assets of the plan are held separately from the company in independently administered funds. Recelpt of donated goods. facilities and services All donated goods, facilities and services received are recognised wlthln Incomln8 resources and expenditure at an estlmate of the value to the charlty. Page 14
Addlctions North East Notes to the Accounts 2 Company status The company is a private company limited by guarantee and consequently does not have share capltal. 3 Statement of Financlal Actlvltles - prlor year Unrestricted funds Restricted funds Total funds 2024 2024 2024 Income and endowments from: Donations and legacies Other trading activities Investments Other 29,582 1,124,562 2,911 56,062 29,582 1,124,562 2,911 77,937 21,875 Total 1,213,117 21,875 1,234,992 Expendlture on: CharStable actlvltles 1,070,464 154,990 1,070,464 154,990 Other Total 1,225,454 1,225,454 Net Income 112,3371 21,875 9,538 Net Income before other 8alnsl(losses) Other 8alns and losses: Net movement In funds 112,337) 21,875 9,538 (12,337) 21,875 9,538 Reconclllatlon of funds: Total funds brought forward Total funds carrled forward 382,516 382,516 370,179 21,875 392,054 4 Income from donatlons and le8acles Unrestrlcted Totsl 2025 Total 2024 9,609 9,609 9,609 9,609 29,582 29,582 5 Income from other tradlng actlvltles Unrestrlcted Total Totsl 2024 2025 1,846,508 1,846,508 1,846,508 1,846,508 1,124,562 1,124,562 Page 15
Addictions North East Notes to the Accounts 6 Income from investments Unrestricted Total Total 2025 2024 2,402 2,402 2,402 2,402 2,911 2,911 7 Other income Unrestrirted Totsl Totsl 2025 2024 150.641 150,641 56,062 21,875 77,937 Grant received - Bemicia 150.641 150,641 8 Expenditure on charltable artS¥ltles Totsl Totsl 2025 2024 Expenditure on charitable activities 1,635,898 1.635,898 1,070,464 Governance costs 1,635,898 1,635,898 1,070,464 9 Other expendlture Unrestricted Totsl Totsl 2025 2024 Amortisation, depreciation, Impairment, profrt/loss on disposal of fixed assets Legal and professional costs 29,825 29.825 820 52,960 82,785 52,960 82,785 154,170 154,990 10 Net income before tran5fer5 2025 2024 Thls Is stated after charging: Depreciation of owned ted assets li stsff ¢osts No employee received emoluments In excess of £,(KKI. The average number of staff In the yearwas 14 {2024: 14). The total MUneratIon of key management personnel during the year was £94,58112024: £74,350). 29,825 820 Page 16
Addictions North East Notes to the Accounts 12 Tangible fixed assets Land and buildings Motor Vehlcles Freehold Total Cost or rewdluation At l February 2024 Additions At 31 January 2025 Depreciation and Impairment At l February 2024 Depreciation charge for the year At 31 January 2025 Net book values 247.667 252,667 116,838 369,505 19,482 19,482 97,356 102,356 247,667 2,539 2,539 4.871 24,954 29,825 4,871 27,493 32,364 At 31 January 2025 At 31January 2024 13 Debtors 247,667 247.667 14,611 74,863 2,461 337,141 250,128 2025 2024 Prepayments and accrued income 82,978 82,978 33,615 33,615 14 Credltors: amounts falling due within one year 2025 2024 Bank loans and overdrafts Other taxes and social security Other creditors Accruals iO,(XK) 7,576 13,976 17,142 48,694 10,000 1,757 2,302 32,187 46,246 15 Creditors: amounts falling due after more than one year 2025 2024 Bank loans and overdrafts 12,443 12,443 21,126 21,126 Page 17
Addlctlons North East Notes to the Accounts 16 Movement In lunds Incomlng resources (Includlng Atl other February galnsllosses 2024 At31 January 2025 Resources expended Restrlcted funds: Re5trlcted Income funds: 21,875 21,875 Totol 21,875 21,875 Unrestrfcted funds: General funds 370,179 2,009,160 {1,718,683} 660,656 Total funds 17 Analysls of net assets between fund$ 392,054 2,009,160 {1,718,683} 682,531 Unrestrlrted funds Total Flxed assets Net current assets Credltors due In more than one year and provlslons 337,141 357,833 337,141 357,833 112,443) (12,4431 682,531 682,531 18 Re¢on¢lllatlon of net debt Atl February 2024 At31 January 2025 Cash flows Cash and cash equlvalents 175,683 175,683 147,866 147,866 323,549 323,549 Bank loans (31,1261 (31,126) 8,683 8,683 (22,443) (22,4431 Net debt 144,557 156,549 301,106 19 Related party dlsclosures Controlling party The company is limited by guarantee and has no share capital; thus no slngle party controls the company. Page 18
Addlctlons North East Detailed Statement of Financial Activities ft>r the year ended 31 January 2025 d funds 2025 Total funds Total funds 2025 2024 2025 Income and endowments from: Donations and legacies 29,582 29,582 Other trading activities 1,846,508 1.846,508 1,846,508 1,846,508 1,124,562 1,124,562 Investments 2,402 2,402 2,402 2,402 2,911 2,911 Other 150,641 150,641 56,062 21,875 77,937 Grant recelved - Bernlcla 150,641 150,641 Total Income and endowments 2,1)J9,160 2,009,160 1,234,992 Expendlture on: Charltable actfvftles 1,635,898 1,635,898 1,635,898 1,635,898 1,070,464 1,070,464 Totsl of expendlture on tharftable •ctivltles 1,070,464 1,635,898 1,635,898 General administrative costs, including depreclation and amortisation Depreciatlon of Freehold Depreciation of Motor Vehicles 4,871 24,954 29,825 4,871 24,954 29,825 820 820 Legal and professional costs Audit/lndependent examinatlon fees Accountancy and bookkeeplng Management charges 8,0(MJ 5J)10 39,950 52,960 5,010 39,950 52,960 2,470 145,100 154,170 Totsl of expendlture of other costs Total expenditure Net gains on investments 82,785 82,785 154,990 1.718.683 1.718.683 1,225,454 2,477 9,538 Net income 290,477 Page 19
Addictions North East Detsiled Statement of Financial Activiti Net Income before other gainsl(losses) Other Gains 2.477 290,477 9,538 Net movement in funds 290,477 290,477 9,538 Reconclllatlon of funds: Total funds brought forward 370,179 21.875 392,054 382,516 Total fund5 carrfed forward 660,656 21,875 682,531 392,054 Page 20