REGISTERED COMPANY NUMBER: 05119548 (England and Wales) REGISTERED CHARITY NUMBER: 1107156 

The O'Connor Gateway Trust 

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2024 

Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB 



The O'Connor Gateway Trust 

Contents of the Financial Statements for the Year Ended 31 March 2024 

||Page|
|---|---|
|Report of the Trustees|1 to 8|
|Independent Examiner's Report|9|
|Statement of Financial Activities|10|
|Balance Sheet|11 to 12|
|Notes to the Financial Statements|13 to 20|
|Detailed Statement of Financial Activities|21 to 22|





The O'Connor Gateway Trust 

## Report of the Trustees for the Year Ended 31 March 2024 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## Mission Statement 

"The advancement of individuals who have undergone drug and/or alcohol treatment and rehabilitation, enabling them to confidently and fully participate in society". 

## Vision 

"Every individual is given the chance to recover from addiction and live a fulfilling, independent life." 

## OBJECTIVES AND ACTIVITIES 

## Objectives and aims 

The Trust is a charitable company limited by guarantee and was incorporated on 5 May 2005. It is governed by a Memorandum and Articles of Association dated 5 May 2005 and its objects are to facilitate individuals, who have undergone drug and alcohol rehabilitation, to integrate back into their local community equipped with living skills and a vocation and to help individuals to become productive and positive members of their community. 

The Trust aims to achieve these objectives by providing training in basic skills in order that beneficiaries may live an independent life. Providing a safe, respectful environment where individuals can undergo a series of workshops, training, education and group/individual work in order to: 

a) Endeavour to reduce unemployment and State dependence among drug and alcohol misusers by exploring future career prospects and the necessary skills required to attain this goal. 

b) Reduce debts incurred and to promote the importance of money management by developing individual management and budgeting plans to attain financial security and independence. 

c) Reduce homelessness among drug and alcohol misusers and enable individuals to find a home and develop the skills to maintain future security through tenancy or a mortgage. 

d) Reduce accidents within the home, by developing and promoting understanding of basic DIY, health and safety. 

e) Improve unhealthy lifestyles by promoting an understanding of nutrition, a healthy diet and food hygiene. 

f) Reduce drug and alcohol related crime in the community by enabling individuals to understand the consequences of crime related activities and behaviour through therapeutic interventions. 

g) Create healthy relationships within the family unit through therapeutic interventions. 

h) Reduce the incidence of relapse and the return to substance misuse by providing a relapse intervention. 

Page 1 



The O'Connor Gateway Trust 

## Report of the Trustees 

for the Year Ended 31 March 2024 

## OBJECTIVES AND ACTIVITIES 

## TRUSTEES AND THEIR INTERESTS 

The directors in office during the period are listed on page 7. Also listed on page 7 is the charity's registered number, the charity's registered office address and the charity's bankers. 

We, the Directors of the company who held office at the date of approval of these Financial Statements, as set out above, each confirm so far as we are aware, that: 

" there is no relevant audit information of which the company's auditors are unaware"; and " we have taken all the steps that we ought to have taken as Directors in order to make ourselves aware of any relevant audit information and to establish that the company's auditors are aware of that information" 

## FINANCIAL AND ACTIVITIES REVIEW 

The Statement of Financial Activities for the year is set out on page 10 of the financial statements. A summary of the financial results and the work at the charity is set out below. 

The Charity has reported a surplus/(deficit) of £12,849 (2023: £2,872), this surplus/(deficit) relates to the restricted fund £(88) (2023:£908), unrestricted fund £12,937 (2023: £1,964). 

There were several contracts, service agreements and donations either received, renewed or agreed during the year. 

The Trust continued to develop its work across each of the following areas: a) Advising on gaps between rehabilitative care and community integration 

b) Running social enterprises for the service to operate from 

c) Developing a strategic overview and future plan for the next five years 

d) Focusing on sourcing funding steams 

e) Promoting its charitable aims 

The Trust has also promoted the benefits of rehabilitating drug and alcohol users by providing a number of activities: 

a) Service Users providing voluntary work with local organisations and charities b) The Service User forum has representation at management boards and at National Forums c) Service User representation at National Treatment Agency Forums 

## Noreen Oliver MBE, Hon.DLit - Chief Executive Officer 

The Trust's Chief Executive, Noreen Oliver MBE, continued to sit on numerous Government Groups and Umbrella Organisations. Noreen was the founder - and is Co-Chair - of Recovery Group UK (RGUK) - which brings together agencies from across the sector, Government representation from Home Office, Department of Health, DWP. She is also a Director for The Centre for Social Justice, a think tank which targets key areas of poverty. Noreen received an honorary Doctor of Letters degree from Staffordshire University at its Autumn Awards Ceremony. 

## Community Recovery Academy, Burton-on-Trent - The National Lottery Community Fund 

The Trust received financial support from The National Lottery Community Fund to establish and embolden the work of its Community Recovery Academy. It proudly achieved the following project outcomes in its first twelve months of the 2-year grant funding agreement: 

## Project Objectives: 

- To engage 70 people over 2 years - the majority of whom are classed as 'economically inactive' 

## Year One Outcomes: 

- 144 people accessed the Recovery Academy20 were external service users that accessed certain parts of recovery Academy and therefore didn't complete the programme, however still gained skills, knowledge, improved housing or were enrolled onto further educational courses. Three of these gained paid employment.124 enrolled onto the full 4-week programme. 

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The O'Connor Gateway Trust 

Report of the Trustees for the Year Ended 31 March 2024 

## OBJECTIVES AND ACTIVITIES 

- Self-reported reduction in feelings of isolation 

- Self-reported improvement in wellbeing 

- Self-reported confidence in service users' ability to gain employment or access training 

- Self-reported improved housing circumstancesAccessing support from housing teams 

- Gaining Volunteer experience 

- Gaining employment 

- Completing the full programme 

- 109 (96%) self-reported reductions of feeling in isolation 

- 113 (100%) self-reported improved wellbeing - 102 (90%) self-reported increased confidence in their ability to gain employment or access training 

- 74 of the 113 people required support with housing. Of the 74 (100%) self-reported that they had accessed support from our Housing Team and had improved their housing circumstances by living in a safe environment. 

- 112 (99%) gained volunteer experience whilst on the programme. 

- 75 (66%) went on to gain employment, secure a volunteer role and/or enrolled onto an education course. 

113 (91%) fully completed it:- 4are currently active- 3 did not complete it due to health reasons- 4 did not complete it because they self-discharged 

Several local outreach projects have been successfully delivered and delivered - summarised below: 

## Local Project Summary 

- Beresford and Kingfisher Community Gardens Project: Trent & Dove Housing 

" We conduct weekly sessions at the garden which are universally popular with our service users. As our client base fluctuates and rises in numbers dependant on progress through the treatment program the sessions range from between 1 and 7 participants with an average of 4. " Our Drama Club empowers service users to build confidence, take risks, express themselves, and have fun." It's led by a qualified drama therapist who previously completed her placement at the BAC and dedicates her time to run these sessions as a gesture of gratitude. 

- Drama Club 

## Additional information 

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The O'Connor Gateway Trust 

## Report of the Trustees for the Year Ended 31 March 2024 

## OBJECTIVES AND ACTIVITIES 

- Recovery is Out There (RIOT) 

- Visits to local schools, colleges, Scout groups, prisons- RIOT Champions shared their lived-experience of fighting addiction, providing support & hope 

Our RIOT volunteers share their lived experience to give hope and inspire others that recovery is possible.  One of our volunteers, Nicola, has been going to HMP Foston Hall to share her strength and hope with others.  The quote from Nicola below describes how important this work is to our volunteers as well as the people they are sharing their stories with during these sessions" I was asked to give a lived experience talk at Foston Hall prison due to my own experiences in addiction and recovery.  I lived I'm active addiction for 26 yrs and in this time I served 7 jail sentences. I was keen to visit Foston Hall as this was one of the jails I served my time in. I delivered a shared experience session with a group of 10/12 woman who opened up their experiences and shared very openly with me, they had trust in me from the word go and related with so much I had to say, they were also eager to find recovery themselves. I only wished that when I was deep in my addiction in my prison cell that someone had come and spoken to me as it may of helped me find recovery earlier. I got so much out of the day, it made me feel so grateful for my own recovery and knowing that I helped others." 

- Nutrition and Health Eating " Weekly sessions in Langan's training kitchen"The groups are being run by a graduated service user with over 30 year's chef experience, who is volunteering on Recovery Academy to give back.The service users learn basic cooking skills, how to cook on a budget, healthy eating, and fun baking" 

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The O'Connor Gateway Trust 

## Report of the Trustees for the Year Ended 31 March 2024 

## OBJECTIVES AND ACTIVITIES 

- Housing 

- Acknowledging that some "Derventio Housing work closely Recovery Academy members would with the Recovery Academy at benefit from Supported Housing, we Burton Addiction Centre and take offered options/opportunities for many referrals from their service. them to reside in our own Recovery BAC is a vital service that provides Housing Accommodation (located in drug and alcohol rehabilitation for Burton-on-Trent, Cannock and hundreds of people.We have taken Stoke-on-Trent)- We also in several clients that have recognised that this option is not completed their rehabilitation always right for them - so as well as programme with the Recovery supporting them to get onto relevant Academy and have supported housing lists for their local them with successful moves into community we partnered with the wider community.This is a Derventio and Nacro Housing, who much-needed service that has a provided safe/suitable/supported successful impact on the local accommodation. community."Lee Henchliffe - Deventio Housing 

## Securing Employment 

The Trust's Recovery Academy - via its Job Club (facilitated by an Academy Coach) - provided service users with the knowledge and understanding necessary to gain confidence, access training, secure job interviews and enter employment, working closely with: 

- DWP to ensure that service users received the right benefits 

- Acorn Training - who offered Apprenticeships, Training, Employability Support, and Youth/Justice Services - Burton Rotary Club - who supported service users every month with the provision of mock job interviews/feedback 

## Social Enterprise - Langan's Tea Rooms, Burton-on-Trent 

Many members of the Recovery Academy donated their time as volunteers at Langan's Tea Rooms. The Tea Rooms trade as a Social Enterprise where volunteers gain valuable skills and 'give back' in providing service(s) to our community in person. Their day-to-day contribution there is considerable and undoubtedly helped it to achieve its' Good Food Award (Gold Seal) status again (for the fourth consecutive year). 

Our Recovery Academy Coach has supported people into further education, secure volunteer roles and paid work as follows: 

- 36 - Enrolled onto further education courses 

- 44 - Secured volunteer roles 30 - Paid employment 

Roles include employment with BAC O'Connor, Langan's Tea Rooms, Betterway Recovery, the Home Office, Police officer, construction companies, NHS and a gym instructor. 

## Locality Deal Fund (Cannock Chase District Council) 

The Council received Locality Fund Deal monies from the Staffordshire Commissioner and allocated proportions of this money to chosen service providers who help to support local Community Safety priorities. The Trust received £6,000 (12 months) funding to part fund the provision of a senior floating support worker. This worker provides support to the Trust's graduates living in three Recovery Houses (at Cannock, Stoke and Burton). This enables them to develop and enhance independent living skills and reintegrate back into the community, following an abstinence-based rehabilitation programme from alcohol and substance misuse. 

## Stoke Recovery Service 

The Trust formed a partnership with We Are With You (formerly Addaction) and originally won the tender to deliver a recovery service within Stoke-on-Trent (SRS). The project started in November 2015. When the contract for this service was re-commissioned, the Trust was successful, alongside its partners BAC, We  Are With You and the North Staffordshire Combined Healthcare Trust, in being awarded the contract for five years from January 2019 with an option to extend for a further two years. 

Page 5 



The O'Connor Gateway Trust 

## Report of the Trustees 

## for the Year Ended 31 March 2024 

## OBJECTIVES AND ACTIVITIES 

We employ a Recovery Co-ordinator and two qualified psychotherapists. The service supports people who are in abstinent recovery after engagement with the Stoke on Trent Community Drug and Alcohol Service. The service has continued to grow and provides a range of activities to those who are abstinent in the Community to help and support them in engaging with the wider community and in developing their recovery capital, these include: 

- Relapse awareness 

- Gender specific groups 

- Exercise and health groups 

- Volunteering opportunities 

- Farm projects 

- Fun in Recovery Groups 

- Mutual Aid Support Groups 

The SRS project also supports individuals to secure employment opportunities and supports individuals to access secure and stable accommodation which is vital for sustained recovery. 

Stoke-on-Trent City Council opened the tender process for a new CDAS (Community Drug and Alcohol Service) contract to start from 1 April 2024, running until 31 March 2029, which incorporated the Stoke Recovery Service (managed by the Trust). 

The Contract was won by BAC O'Connor in partnership with WithYou and will continue to provide support to many adults and young people living across Stoke-on-Trent. BAC O'Connor delivered the service with North Staffordshire Combined Healthcare NHS Trust (NSCHT) and WithYou. From 1 April 2024, BAC O'Connor  will operate the whole service in partnership with WithYou, which includes a sub-contracted Stoke Recovery Service relationship with the O'Connor Trust and build on the foundation we created together for local communities. The total contact includes access and engagement, criminal justice, recovery, young people and families, IPS, rough sleepers' services, detox, rehab and clinical services. 

## Public benefit 

The O'Connor Gateway Trust has continued to assist those who desire to, to receive work experience, training and life skills through employment and voluntary work placements at the Tea Rooms. Langan's Tea Rooms provide further public benefit in that they create an extra step of the rehabilitating back into society process. This creates a public benefit to not only those clients being rehabilitated, but to their future employers and members of the public visiting the tea rooms. 

## Volunteers 

The Trust is grateful for the unstinting efforts of its volunteers who are involved in service provisions and  fund raising. It is estimated that over 17,056 (2023: 18,408) volunteer hours were provided during the year. If this is conservatively valued at £12.00 an hour, then the volunteer efforts amount to over £204,672 (2023 : £204,513). The Trust has volunteer co-ordinators to ensure that the best value is derived from the sterling efforts of its volunteers. 

## Future Developments 

- To continue to embolden the Recovery Academy's work and capacity with a full programme of structured workshops, social opportunities and training for our service users 

- To continue to build repeat custom and reputation for service quality at Langan's Tea Rooms (Burton), 

- promoting menus and services on our social media channels 

- To increase the number of RIOT podcasts to spread the message that recovery is possible and to challenge stigma in society. 

- To continue to promote the objectives of the charity and educate the community at large around addiction 

- To reduce re-offending within the group of individuals accessing the programme 

- To continue to promote the work of the Trust within the Criminal Justice System and drug services 

- promoting referrals of service users. A bid has been submitted for people with lived experience to deliver talks in local prisons. 

- To continue to strengthen local networks - particularly with the VSCE Sector - and regional relationships  with commissioners. 

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The O'Connor Gateway Trust 

## Report of the Trustees 

for the Year Ended 31 March 2024 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

## Trustees and their interests 

The directors in office during the period are listed on page 1. Also listed on page 1 is the charity's registered number, the charity's registered office address and the charity's bankers. 

We, the Directors of the company who held office at the date of approval of these Financial Statements, as set out above, each confirm so far as we are aware, that: 

- there is no relevant audit information of which the company's auditors are unaware; and - we have taken all the steps that we ought to have taken as Directors in order to make ourselves aware of any relevant audit information and to establish that the company's auditors are aware of that information 

2024 has been our first year without the guidance of Noreen. However the sign of a good leader is to have people in place to take over when you are no longer there. That has certainly been the case with Noreen and why, whilst Noreen has been missed, the good ship O'Connor Gateway Trust has continued to sail under Kendra and her first class staff 

## REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 

05119548 (England and Wales) 

## Registered Charity number 

1107156 

## Registered office 

12 Bridgford Road West Bridgford Nottingham NG2 6AB 

## Trustees 

N M Oliver (deceased 16.12.23) Mr J Jackson (resigned 4.5.23) Mr C B Robinson Mr F W Saunders Mr D M Edwards Ms E Turton Rev M J Redshaw Mr D G Matthews Ms A Thomas K M Gray (appointed 1.5.24) Mr A D Oliver (appointed 4.5.23) 

## Independent Examiner 

William Oates FCA Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB 

## STATEMENT OF TRUSTEES' RESPONSIBILITIES 

The trustees (who are also the directors of The O'Connor Gateway Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

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The O'Connor Gateway Trust 

Report of the Trustees for the Year Ended 31 March 2024 

## STATEMENT OF TRUSTEES' RESPONSIBILITIES - continued 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application  of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

Approved by order of the board of trustees on 24 December 2024 and signed on its behalf by: 

Mr A D Oliver - Trustee 

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## Independent Examiner's Report to the Trustees of The O'Connor Gateway Trust 

## Independent examiner's report to the trustees of The O'Connor Gateway Trust ('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 accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). 

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. 

## Independent examiner's statement 

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. 

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

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 

2. the accounts do not accord 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 a matter considered as 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 (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). 

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. 

William Oates FCA 

Brooks Mayfield Limited Chartered Accountants 12 Bridgford Road West Bridgford Nottinghamshire NG2 6AB 

24 December 2024 

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The O'Connor Gateway Trust 

Statement of Financial Activities for the Year Ended 31 March 2024 

|Unrestricted<br>fund<br>Notes<br>£<br>INCOME AND ENDOWMENTS FROM<br>Donations and legacies<br>175,145<br>Other trading activities<br>2<br>649<br>Total<br>175,794<br>EXPENDITURE ON<br>Raising funds<br>3<br>154,910<br>Other<br>7,947<br>Total<br>162,857<br>NET INCOME/(EXPENDITURE)<br>12,937<br>Transfers between funds<br>11<br>(283)<br>Net movement in funds<br>12,654<br>RECONCILIATION OF FUNDS<br>Total funds brought forward<br>133,654<br>TOTAL FUNDS CARRIED FORWARD<br>146,308|Restricted<br>funds<br>£<br>125,916<br>-<br>125,916<br>126,004<br>-<br>126,004<br>(88)<br>283<br>195<br>908<br>1,103|31.3.24<br>Total<br>funds<br>£<br>301,061<br>649<br>301,710<br>280,914<br>7,947<br>288,861<br>12,849<br>-<br>12,849<br>134,562<br>147,411|31.3.23<br>Total<br>funds<br>£<br>231,806<br>-|
|---|---|---|---|
||||231,806|
||||220,034<br>8,900|
||||228,934|
||||2,872<br>-|
||||2,872<br>131,690|
||||134,562|



The notes form part of these financial statements 

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## The O'Connor Gateway Trust 

## Balance Sheet 

## 31 March 2024 

|Unrestricted<br>fund<br>Notes<br>£<br>FIXED ASSETS<br>Tangible assets<br>7<br>19,540<br>Investments<br>8<br>200<br>19,740<br>CURRENT ASSETS<br>Debtors<br>9<br>188,444<br>Cash at bank and in hand<br>41,924<br>230,368<br>CREDITORS<br>Amounts falling due within one year<br>10<br>(103,800)<br>NET CURRENT ASSETS<br>126,568<br>TOTAL ASSETS LESS CURRENT<br>LIABILITIES<br>146,308<br>NET ASSETS/(LIABILITIES)<br>146,308<br>FUNDS<br>11<br>Unrestricted funds<br>Restricted funds<br>TOTAL FUNDS|Restricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>45,091<br>45,091<br>(43,988)<br>1,103<br>1,103<br>1,103|31.3.24<br>Total<br>funds<br>£<br>19,540<br>200<br>19,740<br>188,444<br>87,015<br>275,459<br>(147,788)<br>127,671<br>147,411<br>147,411<br>146,308<br>1,103<br>147,411|31.3.23<br>Total<br>funds<br>£<br>27,487<br>200<br>27,687<br>174,999<br>43,091<br>218,090<br>(111,215)<br>106,875<br>134,562<br>134,562<br>133,654<br>908<br>134,562|
|---|---|---|---|



The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. 

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. 

The trustees acknowledge their responsibilities for 

- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and 

- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. 

The notes form part of these financial statements 

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continued... 



The O'Connor Gateway Trust 

## Balance Sheet - continued 

## 31 March 2024 

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. 

The financial statements were approved by the Board of Trustees and authorised for issue on 24 December 2024 and were signed on its behalf by: 

Mr A D Oliver - Trustee 

The notes form part of these financial statements 

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The O'Connor Gateway Trust 

Notes to the Financial Statements for the Year Ended 31 March 2024 

## 1. ACCOUNTING POLICIES 

## Basis of preparing the financial statements 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. 

## Income 

All income is recognised in the Statement of Financial Activities once the charity has entitlement to  the funds, it is probable that the income will be received and the amount can be measured reliably. 

Grants are included in the SOFA when it is reasonably assured that the funds will be receivable. 

## Expenditure 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have  been allocated to activities on a basis consistent with the use of resources. 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. 

Plant and machinery - 15% on reducing balance Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance Computer equipment - 33% on reducing balance 

## Taxation 

The charity is exempt from corporation tax on its charitable activities. 

## Fund accounting 

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. 

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. 

## Pension costs and other post-retirement benefits 

The charitable company operates a defined contribution pension scheme. Contributions payable to  the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. 

## Reserves policy 

The Company's board and management have reviewed the reserves policy and are agreed that a reasonable level of unrestricted reserves is required fro the following reasons: 

- to absorb short term setbacks such as loss or delays in funding 

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The O'Connor Gateway Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 1. ACCOUNTING POLICIES - continued 

## Reserves policy 

- to finance working capital needs, such as delays in receipts and to fund the time delays between developing projects, obtaining approval and funds being received 

- to cover the working capital required to fund the usual retrospective nature of the programme funding which can result in considerable timing differences between expenditure and receipts of funds 

- to cover the cost of investing is staff training and develop new improved services for the Trust - to cover the cost of developing new services, such as communications, research and quality and business information systems 

- to set aside funds for appropriate capital assets such as IT equipment and securing and developing suitable premises 

- to provide funding to cover any unforeseen downturn in activity to be generated and/or planned downsizing of activity 

The board have agreed a target of building funds of £204,221 of unrestricted reserves which will be monitored on an ongoing basis by the board as part of the business planning process each year. 

## 2. OTHER TRADING ACTIVITIES 

## 3. 

|Fundraising events<br>RAISING FUNDS<br>Raising donations and legacies<br>Staff costs<br>Rent, rates and water<br>Insurance<br>Light and heat<br>Telephone and office costs<br>Motor and travel costs<br>Radio costs<br>Computer costs<br>Events and education<br>Support costs<br>Investment management costs<br>Property repairs<br>Maintenance charges<br>Aggregate amounts|31.3.24<br>£<br>649<br>31.3.24<br>£<br>159,277<br>1,582<br>3,010<br>22,913<br>1,093<br>14,639<br>1,375<br>2,624<br>303<br>6,000<br>212,816<br>31.3.24<br>£<br>387<br>11,411<br>11,798<br>280,914|31.3.23<br>£<br>-<br>31.3.23<br>£<br>122,402<br>2,391<br>1,746<br>15,952<br>540<br>(1,284)<br>1,298<br>2,811<br>12,189<br>-<br>158,045<br>31.3.23<br>£<br>512<br>11,376<br>11,888<br>220,034|
|---|---|---|



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The O'Connor Gateway Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 4. NET INCOME/(EXPENDITURE) 

Net income/(expenditure) is stated after charging/(crediting): 

||31.3.24|31.3.23|
|---|---|---|
||£|£|
|Audit and accountancy|6,000|6,000|
|Depreciation - owned assets|7,947|8,900|



## 5. TRUSTEES' REMUNERATION AND BENEFITS 

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. 

## Trustees' expenses 

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 

## 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES 

|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|||
|---|---|---|
|Unrestricted<br>fund<br>£<br>INCOME AND ENDOWMENTS FROM<br>Donations and legacies<br>149,988<br>EXPENDITURE ON<br>Raising funds<br>143,528<br>Other<br>4,496<br>Total<br>148,024<br>NET INCOME<br>1,964<br>RECONCILIATION OF FUNDS<br>Total funds brought forward<br>131,690<br>TOTAL FUNDS CARRIED FORWARD<br>133,654|Restricted<br>funds<br>£<br>81,818<br>76,506<br>4,404<br>80,910<br>908<br>-<br>908|Total<br>funds<br>£<br>231,806|
|||220,034<br>8,900|
|||228,934|
|||2,872<br>131,690|
|||134,562|



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The O'Connor Gateway Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 7. TANGIBLE FIXED ASSETS 

|Plant and<br>machinery<br>£<br>COST<br>At 1 April 2023 and<br>31 March 2024<br>12,897<br>DEPRECIATION<br>At 1 April 2023<br>8,039<br>Charge for year<br>746<br>At 31 March 2024<br>8,785<br>NET BOOK VALUE<br>At 31 March 2024<br>4,112<br>At 31 March 2023<br>4,858<br>FIXED ASSET INVESTMENTS<br>MARKET VALUE<br>At 1 April 2023 and 31 March 2024<br>NET BOOK VALUE<br>At 31 March 2024<br>At 31 March 2023|Fixtures<br>and<br>fittings<br>£<br>31,209<br>26,553<br>1,729<br>28,282<br>2,927<br>4,656|Motor<br>Computer<br>vehicles<br>equipment<br>Totals<br>£<br>£<br>£<br>34,534<br>48,612<br>127,252<br>28,643<br>36,530<br>99,765<br>1,458<br>4,014<br>7,947<br>30,101<br>40,544<br>107,712<br>4,433<br>8,068<br>19,540<br>5,891<br>12,082<br>27,487<br>Shares in<br>group<br>undertaking<br>£<br>200<br>200<br>200|
|---|---|---|



## 8. FIXED ASSET INVESTMENTS 

There were no investment assets outside the UK. 

## 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|---|---|---|
|Trade debtors<br>O'Connor Gateway Trading Limited<br>Langan's Tea Room (Cannock) Limited<br>Prepayments and accrued income|31.3.24<br>£<br>-<br>182,030<br>5,000<br>1,414<br>188,444|31.3.23<br>£<br>105<br>169,227<br>5,000<br>667|
|||174,999|



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The O'Connor Gateway Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 

|CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|||
|---|---|---|
|Trade creditors<br>Social security and other taxes<br>Attachment of earning control<br>Other creditors<br>Burton Addiction Centre Ltd<br>Accruals and deferred income<br>Deferred grants|31.3.24<br>£<br>599<br>1,730<br>-<br>200<br>90,124<br>11,141<br>43,994<br>147,788|31.3.23<br>£<br>598<br>2,293<br>233<br>200<br>34,198<br>13,867<br>59,826|
|||111,215|



11. MOVEMENT IN FUNDS 

|Net<br>movement<br>At 1.4.23<br>in funds<br>£<br>£<br>Unrestricted funds<br>General fund<br>133,654<br>12,937<br>Restricted funds<br>Restricted<br>908<br>-<br>Big Lotery Jubilee Event<br>-<br>-<br>Big Lottery<br>-<br>(88)<br>908<br>(88)<br>TOTAL FUNDS<br>134,562<br>12,849<br>Net movement in funds, included in the above are as follows:<br>Incoming<br>resources<br>£<br>Unrestricted funds<br>General fund<br>175,794<br>Restricted funds<br>Big Lottery<br>125,916<br>TOTAL FUNDS<br>301,710|Transfers<br>between<br>At<br>funds<br>31.3.24<br>£<br>£<br>(283)<br>146,308<br>-<br>908<br>12<br>12<br>271<br>183<br>283<br>1,103<br>-<br>147,411<br>Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(162,857)<br>12,937<br>(126,004)<br>(88)<br>(288,861)<br>12,849|
|---|---|



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The O'Connor Gateway Trust 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 11. MOVEMENT IN FUNDS - continued 

## Comparatives for movement in funds 

|Unrestricted funds<br>General fund<br>Restricted funds<br>Peter Harrison Foundation<br>Stoke Rough Sleepers<br>Big Lotery Jubilee Event<br>Big Lottery<br>Big Lottery Recovery Academy<br>TOTAL FUNDS|At 1.4.22<br>£<br>131,690<br>-<br>-<br>-<br>-<br>-<br>-<br>131,690|Net<br>movement<br>in funds<br>£<br>1,964<br>1,003<br>12<br>(12)<br>(183)<br>88<br>908<br>2,872|At<br>31.3.23<br>£<br>133,654<br>1,003<br>12<br>(12)<br>(183)<br>88<br>908<br>134,562|
|---|---|---|---|



Comparative net movement in funds, included in the above are as follows: 

|Unrestricted funds<br>General fund<br>Restricted funds<br>ESBC Gardening Project<br>Peter Harrison Foundation<br>Stoke Rough Sleepers<br>Big Lotery Jubilee Event<br>Big Lottery<br>Big Lottery Recovery Academy<br>TOTAL FUNDS|Incoming<br>resources<br>£<br>149,988<br>63<br>2,301<br>8,750<br>10,000<br>2,905<br>57,799<br>81,818<br>231,806|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(148,024)<br>1,964<br>(63)<br>-<br>(1,298)<br>1,003<br>(8,738)<br>12<br>(10,012)<br>(12)<br>(3,088)<br>(183)<br>(57,711)<br>88<br>(80,910)<br>908<br>(228,934)<br>2,872|
|---|---|---|



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The O'Connor Gateway Trust 

## Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 11. MOVEMENT IN FUNDS - continued 

A current year 12 months and prior year 12 months combined position is as follows: 

|Unrestricted funds<br>General fund<br>Restricted funds<br>Peter Harrison Foundation<br>Stoke Rough Sleepers<br>Big Lotery Jubilee Event<br>Big Lottery<br>Big Lottery Recovery Academy<br>TOTAL FUNDS|At 1.4.22<br>£<br>131,690<br>-<br>-<br>-<br>-<br>-<br>-<br>131,690|Net<br>movement<br>in funds<br>£<br>14,901<br>1,003<br>12<br>(12)<br>(271)<br>88<br>820<br>15,721|Transfers<br>between<br>funds<br>£<br>(283)<br>-<br>-<br>12<br>271<br>-<br>283<br>-|At<br>31.3.24<br>£<br>146,308<br>1,003<br>12<br>-<br>-<br>88|
|---|---|---|---|---|
|||||1,103|
|||||147,411|



A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: 

|Unrestricted funds<br>General fund<br>Restricted funds<br>ESBC Gardening Project<br>Peter Harrison Foundation<br>Stoke Rough Sleepers<br>Big Lotery Jubilee Event<br>Big Lottery<br>Big Lottery Recovery Academy<br>TOTAL FUNDS|Incoming<br>resources<br>£<br>325,782<br>63<br>2,301<br>8,750<br>10,000<br>128,821<br>57,799<br>207,734<br>533,516|Resources<br>Movement<br>expended<br>in funds<br>£<br>£<br>(310,881)<br>14,901<br>(63)<br>-<br>(1,298)<br>1,003<br>(8,738)<br>12<br>(10,012)<br>(12)<br>(129,092)<br>(271)<br>(57,711)<br>88<br>(206,914)<br>820<br>(517,795)<br>15,721|
|---|---|---|



## 12. RELATED PARTY DISCLOSURES 

The trustees neither received nor waived any emoluments during the year (2023: £Nil) through the Charity. 

There were no expenses reimbursed to trustees during the year (2023: £Nil) through the Charity. 

No trustee or other person related to the Charity had any personal interest in any contract or transaction entered into by the Charity during the year (2023: none). 

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The O'Connor Gateway Trust 

Notes to the Financial Statements - continued for the Year Ended 31 March 2024 

## 12. RELATED PARTY DISCLOSURES - continued 

During the year the Charity purchased and sold goods and services to The Burton Addiction Centre Limited, a company in which Mr A D Oliver is a director and shareholder. The purchases in the year were £94,336 (2023: £67,668) and the sales were £Nil (2023: £Nil). The purchases relate to costs invoiced to The Burton Addiction Centre Limited, which are shared services between the two companies, and these are recharged at cost. The Charity received donations from the company of £38,410 (2023: £33,470). At the balance sheet date £90,124 (2023: £34,198) was owed to The  Burton Addiction Centre Limited. 

During the year the Charity purchased goods and services from O'Connor Gateway Trading Limited,  a 100% wholly owned subsidiary of the Trust. The Charity provided financial assistance of £90,000 (2023: £94,000) and received financial assistance of £Nil (2023: £Nil) to contribute to running costs. The Trust also received £45,600 (2023: £22,800) in other grants. Purchases of £31,597 (2023: £33,994) are costs which are invoiced to O'Connor Gateway Trading Limited but are shared between the two companies.  At the balance sheet date £182,030 (2023: £169,227) was owed to the Charity. 

During the year the Charity had the following transactions with Langan's Tea Rooms (Cannock) Limited a 100% wholly owned subsidiary. The Charity provided financial assistance of £Nil (2023: £5,000). At the balance sheet date £5,000 (2023: £5,000) was owed to the Charity. 

There were 5 key management personnel in the year who were all paid through a related party. This is not being disclosed as it would impact on the ability to generate funding. 

Page 20 



The O'Connor Gateway Trust 

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 

|INCOME AND ENDOWMENTS<br>Donations and legacies<br>Donations<br>Grants<br>Other income<br>Other trading activities<br>Fundraising events<br>Total incoming resources<br>EXPENDITURE<br>Raising donations and legacies<br>Wages<br>Agency staff<br>Pensions<br>Rent, rates and water<br>Insurance<br>Light and heat<br>Telephone and office costs<br>Motor and travel costs<br>Radio costs<br>Computer costs<br>Events and education<br>Other trading activities<br>Purchases<br>Running cost contributions<br>Subscriptions and licensing<br>Training and recruitment<br>DBS costs<br>Investment management costs<br>Property repairs<br>Maintenance charges<br>Support costs<br>Management<br>Depreciation of tangible and heritage<br>assets|31.3.24<br>£<br>48,705<br>249,739<br>2,617<br>301,061<br>649<br>301,710<br>93,826<br>63,587<br>1,864<br>1,582<br>3,010<br>22,913<br>1,093<br>14,639<br>1,375<br>2,624<br>303<br>206,816<br>7,802<br>45,600<br>1,354<br>1,100<br>285<br>56,141<br>387<br>11,411<br>11,798<br>7,947|31.3.23<br>£<br>47,319<br>182,195<br>2,292<br>231,806<br>-<br>231,806<br>78,178<br>42,990<br>1,234<br>2,391<br>1,746<br>15,952<br>540<br>(1,284)<br>1,298<br>2,811<br>12,189<br>158,045<br>9,846<br>22,947<br>1,557<br>8,899<br>728<br>43,977<br>512<br>11,376<br>11,888<br>8,900|
|---|---|---|



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The O'Connor Gateway Trust 

Detailed Statement of Financial Activities for the Year Ended 31 March 2024 

|Detailed Statement of Financial Activities<br>for the Year Ended 31 March 2024|||
|---|---|---|
|Management<br>Finance<br>Bank charges<br>Governance costs<br>Auditors' remuneration<br>Total resources expended<br>Net income|31.3.24<br>£<br>159<br>6,000<br>288,861<br>12,849|31.3.23<br>£<br>124<br>6,000|
|||228,934|
|||2,872|



This page does not form part of the statutory financial statements 

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