CHARITY REGISTRATION NUMBER: 1111978
Making A Difference Unaudited Financial Statements
31 December 2025
TREMAINE
Chartered accountants 19 Tremaine Close Hartlepool TS27 3LE
Making A Difference
Financial Statements
Year ended 31 December 2025
| Page | |
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| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 3 |
| Statement of financial activities | 4 |
| Statement of financial position | 5 |
| Notes to the financial statements | 6 |
| The following pages do not form part of the financial statements | |
| Detailed statement of financial activities | 14 |
| Notes to the detailed statement of financial activities | 15 |
Making A Difference
Trustees' Annual Report
Year ended 31 December 2025
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2025.
Reference and administrative details
Registered charity name Making A Difference Charity registration number 1111978 Principal office The Haven 18 Victoria Road Hartlepool TS26 8DD The trustees M A Sumpter P G Gowland N Sumpter (Appointed 10 January 2025) G M Robson (Appointed 10 January 2025) Independent examiner Julie Todd Tremaine Chartered Certified Accountant 19 Tremaine Close Hartlepool TS27 3LE
Structure, governance and management
The organisation is a Charitable Incorporated Organisation, registered with the Charity Commission of England and Wales on 8 November 2005.
Objectives and activities
The object of the charity is:
To promote the benefit of young people in Hartlepool and surrounding areas ("area of Benefit"), without distinction of race, gender, sexual orientation, age, or political, religious or other opinion, by associating individuals, voluntary organisation and statutory authorities in a common effort to advance education, relieve sickness and distress and promote good health and provide facilities in the interest of social welfare for recreation and other leisure time activities, with the aim of improving the conditions of life of said persons.
Achievements and performance
The aim of the charity is to provide a free and confidential, accessible counselling service for young people aged 11-25 years of age, to improve their mental health and emotional well-being and help them to reach their full potential.
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Making A Difference
Trustees' Annual Report (continued)
Year ended 31 December 2025
Financial review
The unrestricted reserves of the charity amount to £3,470 of which free reserves (i.e. those excluding fixed assets) amount to £3,470.
The trustees' annual report was approved on 16 May 2026 and signed on behalf of the board of trustees by:
P G Gowland Trustee
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Making A Difference
Independent Examiner's Report to the Trustees of Making A Difference
Year ended 31 December 2025
I report to the trustees on my examination of the financial statements of Making A Difference ('the charity') for the year ended 31 December 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements 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 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
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.
Julie Todd Tremaine Chartered Certified Accountant Independent Examiner
19 Tremaine Close Hartlepool TS27 3LE
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Making A Difference
Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2024 | ||||
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| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 9,681 | 20,000 | 29,681 | 18,133 |
| Investment income | 5 | – | – | – | 1 |
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| Total income | 9,681 | 20,000 | 29,681 | 18,134 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 6 | 15,939 | 10,000 | 25,939 | 19,176 |
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| Total expenditure | 15,939 | 10,000 | 25,939 | 19,176 | |
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| Net income/(expenditure) and net | |||||
| movement in funds | (6,258) | 10,000 | 3,742 | (1,042) | |
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| Reconciliation of funds | |||||
| Total funds brought forward | 9,728 | – | 9,728 | 10,770 | |
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| Total funds carried forward | 3,470 | 10,000 | 13,470 | 9,728 | |
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The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 6 to 12 form part of these financial statements.
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Making A Difference
Statement of Financial Position
31 December 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 14,282 | 10,195 | |
| Creditors: amounts falling due within one year | 12 | 812 | 467 |
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| Net current assets | 13,470 | 9,728 | |
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| Total assets less current liabilities | 13,470 | 9,728 | |
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| Net assets | 13,470 | 9,728 | |
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| Funds of the charity | |||
| Restricted funds | 10,000 | – | |
| Unrestricted funds | 3,470 | 9,728 | |
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| Total charity funds | 13 | 13,470 |
9,728 |
These financial statements were approved by the board of trustees and authorised for issue on 16 May 2026, and are signed on behalf of the board by:
P G Gowland Trustee
The notes on pages 6 to 12 form part of these financial statements.
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Making A Difference
Notes to the Financial Statements
Year ended 31 December 2025
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is The Haven, 18 Victoria Road, Hartlepool, TS26 8DD.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Making A Difference
Notes to the Financial Statements (continued)
Year ended 31 December 2025
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
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Making A Difference
Notes to the Financial Statements (continued)
Year ended 31 December 2025
3. Accounting policies (continued)
Tangible assets (continued)
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
| Fixtures and fittings | - | 25% straight line |
|---|---|---|
| Equipment | - | 25% straight line |
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds |
|---|---|---|
| Funds | Funds | 2025 |
| £ | £ | £ |
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Making A Difference
Notes to the Financial Statements (continued)
Year ended 31 December 2025
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 781 | – | 781 | |
| Grants | ||||
| The National Lottery Community Fund | – | 20,000 | 20,000 | |
| Co Durham Community Foundation | 3,900 | – | 3,900 | |
| Hospital of God Greatham | 1,500 | – | 1,500 | |
| Tees Valley Community Foundation | 2,000 | – | 2,000 | |
| Hadrian Trust | 1,500 | – | 1,500 | |
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| 9,681 | 20,000 | 29,681 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Donations | ||||
| Donations | 633 | – | 633 | |
| Hartlepool Masonic Lodge | 1,500 | – | 1,500 | |
| Grants | ||||
| Hospital of God Greatham | 2,000 | – | 2,000 | |
| PFC Trust | 5,000 | – | 5,000 | |
| Sir James Knott Trust | 5,000 | – | 5,000 | |
| Albert Hunt Trust | 4,000 | – | 4,000 | |
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| 18,133 | – | 18,133 | ||
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| Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2025 | Funds | 2024 | |
| £ | £ | £ | £ | |
| Bank interest receivable | – | – | 1 | 1 |
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5. Investment income
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Making A Difference
Notes to the Financial Statements (continued)
Year ended 31 December 2025
6. Expenditure on charitable activities by fund type
| Unrestricted | Unrestricted | Restricted | Total Funds | |
|---|---|---|---|---|
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| General Fund | 15,939 | – | 15,939 | |
| The National Lottery Community Fund | – | 10,000 | 10,000 | |
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| 15,939 | 10,000 | 25,939 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| General Fund | 19,176 | – | 19,176 | |
| The National Lottery Community Fund | – | – | – | |
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| 19,176 | – | 19,176 | ||
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| 7. | Net income/(expenditure) | |||
| Net income/(expenditure) is stated after charging/(crediting): | ||||
| 2025 | 2024 | |||
| £ | £ | |||
| Depreciation of tangible fixed assets | – | 14 | ||
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| 8. | Independent examination fees | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Fees payable to the independent examiner for: | ||||
| Independent examination of the financial statements | 100 | 100 | ||
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| 9. | Staff costs | |||
| The total staff costs and employee benefits for the reporting period are analysed as | follows: | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Wages and salaries | 8,884 | 5,476 | ||
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| The average head count of employees during the year was | 1 (2024: 1). The average number of | |||
| full-time equivalent employees during the year is analysed as | follows: | |||
| 2025 | 2024 | |||
| No. | No. | |||
| Charitable activities | 1 | 1 | ||
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No employee received employee benefits of more than £60,000 during the year (2024: Nil).
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
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Making A Difference
Notes to the Financial Statements (continued)
Year ended 31 December 2025
11. Tangible fixed assets
| Fixtures and | |||||
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| fittings | Equipment | Total | |||
| £ | £ | £ | |||
| Cost | |||||
| At 1 January 2025 and 31 December 2025 | 302 | 85 | 387 | ||
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| Depreciation | |||||
| At 1 January 2025 and 31 December 2025 | 302 | 85 | 387 | ||
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| Carrying amount | |||||
| At 31 December 2025 | – | – | – | ||
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| At 31 December 2024 | – | – | – | ||
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| 12. | Creditors: amounts falling due within one | year | |||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Accruals and deferred income | 200 | 200 | |||
| Social security and other taxes | 612 | 267 | |||
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| 812 | 467 | ||||
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| 13. | Analysis of charitable funds | ||||
| Unrestricted funds | |||||
| At | |||||
| At 1 | January | 31 | December | ||
| 2025 | Income | Expenditure | 2025 | ||
| £ | £ | £ | £ | ||
| General funds | 9,728 | 9,681 | (15,939) | 3,470 | |
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| At | |||||
| At 1 | January | 31 | December | ||
| 2024 | Income | Expenditure | 2024 | ||
| £ | £ | £ | £ | ||
| General funds | 10,770 | 18,134 | (19,176) | 9,728 | |
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Notes to the Financial Statements (continued)
Making A Difference
Year ended 31 December 2025
13. Analysis of charitable funds (continued)
Restricted funds
| Restricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At 1 January | 31 December | |||
| 2025 | Income | Expenditure | 2025 | |
| £ | £ | £ | £ | |
| The National Lottery Community Fund | – | 20,000 | (10,000) | 10,000 |
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| Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2025 | ||
| £ | £ | £ | ||
| Current assets | 4,282 | 10,000 | 14,282 | |
| Creditors less than 1 year | (812) | – | (812) | |
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| Net assets | 3,470 | 10,000 | 13,470 | |
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2024 | ||
| £ | £ | £ | ||
| Tangible fixed assets | – | – | – | |
| Current assets | 10,195 | – | 10,195 | |
| Creditors less than 1 year | (467) | – | (467) | |
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| Net assets | 9,728 | – | 9,728 | |
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14. Analysis of net assets between funds
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Making A Difference
Management Information
Year ended 31 December 2025
The following pages do not form part of the financial statements.
13
Making A Difference
Detailed Statement of Financial Activities
Year ended 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Income and endowments | ||
| Donations and legacies | ||
| Donations | 781 | 633 |
| Hartlepool Masonic Lodge | – | 1,500 |
| The National Lottery Community Fund | 20,000 | – |
| Co Durham Community Foundation | 3,900 | – |
| Hospital of God Greatham | 1,500 | 2,000 |
| PFC Trust | – | 5,000 |
| Sir James Knott Trust | – | 5,000 |
| Tees Valley Community Foundation | 2,000 | – |
| Hadrian Trust | 1,500 | – |
| Albert Hunt Trust | – | 4,000 |
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| 29,681 | 18,133 | |
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| Investment income | ||
| Bank interest receivable | – | 1 |
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| Total income | 29,681 | 18,134 |
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| Expenditure on charitable activities | ||
| Wages and salaries | 8,884 | 5,476 |
| Supervisory & sessional staff | 1,773 | 2,205 |
| Rent | 8,000 | 8,000 |
| Rates | 699 | 350 |
| Water & sewerage | 314 | 598 |
| Repairs & maintenance | 1,055 | – |
| Electricity | 600 | 502 |
| Accountancy | 279 | 279 |
| Volunteer mileage | 268 | – |
| Telephone | 358 | 359 |
| Depreciation | – | 14 |
| DBS | 74 | – |
| Insurance | 974 | 931 |
| Website & marketing | 2,401 | 114 |
| Travel expenses | – | 98 |
| Subscriptions | 260 | 250 |
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| Total expenditure | 25,939 | 19,176 |
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| Net income/(expenditure) | 3,742 |
(1,042) |
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