THREE13 TRAINING & ENTERPRISE LIMITED
ANNUAL REPORT & UNAUDITED FINANCIAL STATMENTS FOR THE YEAR ENDED 31[ST] AUGUST 2025
THREE13 TRAINING AND ENTERPRISE LTD
ANNUAL REPORT & UNAUDITED FINANCIAL STATMENTS
FOR THE YEAR ENDED 31[ST] AUGUST 2025
INDEX
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1-7 Trustees’ Annual Report (including Directors’ Report)
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8 Independent Examiner Report to the Trustees
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9 Statement of Financial Activities
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10 Balance Sheet
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11 Cash Flow Statement and Reconciliation of Net Income to Net Cash Flow from Operating Activities
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12-22 Notes to the Financial Statements
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THREE13 TRAINING AND ENTERPRISE LTD
TRUSTEES ANNUAL REPORT (INCLUDING DIRECTORS’ REPORT) for the year ended 31st August 2025
The Trustees are pleased to present their annual report and financial statement of the charity for the year ended 31st August 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Company Act purposes.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity’s governing documents.
Reference and Administration Details
The charity’s name is Three13 Training and Enterprise Ltd.
Charity Registration Number: 1113499 Company Number: 05642155 Registered and principal office: The Oakwood Centre, Cleasby Way, Eaglescliffe, Stockton-on-Tees, TS16 0RD Bankers: HSBC, 136 High Street, Stockton-on-Tees, TS18 1LR Independent Examiner: Anne Cowley FCA, Baines Jewitt Limited, Spitfire House, 19 Falcon Court, Preston Farm Industrial Estate, Stockton-on-Tees, TS18 3TU
Trustees and Directors
The Trustees of the charity are the directors for the purposes of charity law.
During the year, the trustees for the charity were reviewed in terms of the changed needs of the charity following the transfer of ownership of some of the projects back to TVCC. This has allowed new trustees to be recruited to ensure they fully represent the changed needs of the charity and ensure that they bring expertise in areas identified as key risks.
The trustees and officers who served during the year and since the year end were as follows:
Martin Dunkley Matt Biddlecombe Steven McFarlane David Mumford Leanne Chilton Georgina Chinaka David Marley (Director & Company Secretary)
The Trustees have accepted David Mumford’s resignation from the Board, effective January 2026.
Key Management Personnel
The day to day running of the Three13 Training Charity is delegated to the senior management team which has been led during the past year by David Mumford. The senior leadership team is as follows:
David Mumford Helen Jill Govier Helen Malbon
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Objectives and Activities
The main objective of the charity is to provide and maintain services and facilities for the benefit of the community of Tees Valley and the surrounding neighbourhood and in such other local community in the United Kingdom and the world as the Trustees may from time to time determine.
The main activities are to support the local community in all aspects of their lives, particularly life skills, education and leisure time occupation.
In planning the activities of the charity, the trustees have considered the Charity Commission’s guidance on public benefit and, in particular, the specific guidance on charities for the advancement of religion.
The trustees hope that its activities will encourage people to make a positive contribution to their local community.
Achievements and Performance
This has been a successful year in achieving the aims and objectives of the charity in providing work-based training to those in Teesside and the wider regions of North Yorkshire and North-East England. Increasing the skills, confidence and hope of local people to see social and economic transformation.
As a training provider, the charity provides alternative forms of education to help people who are furthest from the job market to move forward. Promoting inclusion and using training as a tool to strengthen communities, Three13 embeds the training into social action projects; joining up the dots between the aspirations of learners and the needs of the communities in which they live. During this reporting period, the charity sent 1000+ meals into the community to feed those facing food insecurity, continued to renovate a disused space into a community garden in Northallerton and constructed palette bins for a local litter-picking group.
The approach is person-centred, targeted at those who need extra support in their employment journey. Common barriers for those the charity works with include low-literacy skills, criminal record, poor mental health, care-experience, etc. Forgetting what is in the past and looking forward to what lies ahead, each person the charity engages with gets the tailored support they need to grow and develop, to overcome obstacles and fulfil their personal potential.
The Charity has continued to grow, maintain the Matrix accreditation (for delivering high quality Information, Advice & Guidance) and successfully deliver under contracts with the following organisations across the region: Hartlepool Borough Council (UK SPF), Ingeus, North Yorkshire County Council, Sunderland City Council and the Tees Valley Combined Authority. During the year, 200 individuals were supported across four programme sites:
Teesside
Our Teesside Hub offers the largest provision, with work-based training across kitchen, coffee shop, garden and workshop environments. Programmes are between 4-8 weeks in length, with activity and qualification opportunities tailored to match the aspirations and needs of each learner. As well as employability support, programmes include a series of sustainability workshops e.g. DIY, Make-do and Mend and Reducing Food Waste. These workshops mitigate against the effects of the cost-of-living crisis for those we work with and support a more equitable transition to a greener local economy. 130 accredited qualifications were awarded and 40% of learners progressed into employment, further education or volunteering.
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Sunderland
Sunderland City Council are investing over £400m in construction projects to transform the landscape - so the provision at the charity’s Sunderland Hub aims to pave a way for local people to be part of that growth. 60 people enrolled on the Construction skills programmes (between 1-6 weeks in length) and supported to progress at their own pace; they achieved 131 qualifications between them. 27% progressed into employment, further education or volunteering.
Northallerton
In Northallerton we offer a work-based training opportunity wrapped around the creation of a new community garden at New Life Baptist Church. 50% of our learners on the Northallerton project in this period have been people in the process of obtaining leave to remain. According to research by Migration Yorkshire, 34% of Yorkshire residents feel migration has had a negative impact on their local community and 38% oppose the claiming of asylum as an entry point to the UK. Using work-based training as a tool to promote integration and inclusion has supported these learners to improve their English and understanding of working practices/ health and safety in the UK. It has also helped dispel some of the assumptions held by a number of our British learners. 15 of the 16 people who enrolled gained a vocational qualification and the project celebrated a 25% progression rate.
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Newcastle
Seeking to launch our practical approach to adult learning in Newcastle, we ran a pilot project that offered an unaccredited 4-week programme of either Carpentry or Hospitality skills in the community hub at Kingdom Life Church, Heaton. 18 people engaged with the programme and 33% progressed into employment, further training or volunteering.
The charity continues to employ a diverse staff team, with tutors, management, administrative staff and volunteers who are experienced in a variety of sectors, sharing their knowledge to not only design and deliver courses, but to mentor beneficiaries on their individual learning journeys. The charity continues to invest in its employees through monthly training sessions that cover important practice and policy areas such as safeguarding and equality, diversity and inclusion.
The Charity works closely with its partner organisation Tees Valley Community Church (TVCC) with a shared site. The Charity once again would like to express thanks to Tees Valley Community Church (TVCC) for their ongoing practical and financial support, especially in hosting the Teesside Hub.
Financial review
Financial Summary
The overall income for the year was £533,760 compared to £443,662 in the previous year. The increase was due to one-off gifts and growth in training income.
The overall expenditure for the year was £552,231 compared to £507,428 in the previous year. The increase was due to an increase in staff costs (payroll & training provider fees).
The net position for the year was a deficit of £18,471 compared to a deficit of £63,766 in the previous year.
Major risks facing the Charity
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The withdrawal of funding from EU and ESF (European Social Fund) contracts. These contracts ceased from July 2023 with still no clear national, regional or local funding streams to replace many of these funds working with the long term unemployed and those hardest to reach individuals.
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A change to government policy on training and education.
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A change to government policy on criminal justice measures for our work with those with convictions.
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A reduction or withdrawal of gift aid if government policy changes.
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Significant unforeseen expenditure, likely to be related to property.
Risk management
The Trustees have a duty to identify and review the risks which the Charity is exposed to. To enable the Trustees to manage risks we have systems of internal control to protect and mitigate against any reasonably foreseeable risk. The control systems include:
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Annual forecasting and budgeting setting, approved by the Trustees.
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Regular Trustee meetings where financial reports are reviewed.
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Risk assessments.
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Delegation of duties.
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We regularly review the main risks faced by the Charity and the main risks that have been identified are finance, safeguarding, health and safety, building maintenance and security. We have strengthened the membership of our trustees to ensure they bring expertise in these high-risk areas. We also use a variety of people from either within our partner TVC Church or external third parties to provide advice and guidance on the relevant areas of risk. We use people with expertise in the different areas of risk to provide specialist and expert advice.
We believe that the internal financial controls comply with the relevant Charity Commission guidance.
Cash Reserves Policy
A formal policy on reserves was agreed by the Trustees which states:
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The Trustees have set a reserves policy which requires maintaining free cash balances in the general fund amounting to £120,000, being approximately three months running costs.
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At the end of the current financial year reserves were £210,326 compared to £219,483 at the end of the previous year.
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Reserves should be maintained at this level which ensures that the Charity’s core activity could continue during a period of unforeseen difficulty.
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The reserves should be maintained in an easily accessible form.
The calculation of the required level of reserves is an integral part of the organisation's annual planning, budget and forecast cycle. and it takes into account:
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Risks associated with each stream of income and expenditure being different from that budgeted.
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Planned activity level, and the Church’s commitments to its stakeholders.
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Unexpected shutdown of the Church.
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Future spending plans and expected liabilities and anticipated building costs.
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It also reflects as far as possible the current economic climate and trends.
The reserves policy will be reviewed by the Trustees every 12 months.
Plans for future periods
The Charity is looking to consolidate the financial position by expanding the services offered in each Hub and explore projects in new areas of the region. This will enable the charity to bid for contracts in a wider geographical area, and therefore increase the size of contracts, grants and service level agreements it is able to deliver. In 2025/26:
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The Hubs in Teesside and Sunderland will remain accessible, one-stop-shops for more people to come together, build confidence and move forward in their journey to employment. Textiles Skills will be added to the offer at the Teesside Hub and Hospitality in Sunderland.
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Provision in Northallerton will be scaled up to offer both an outdoor work-based training (continuing garden renovations) and indoor – in the form of a Hospitality Skills course.
Structure, Governance and Management
Governing Document
Three13 Training and Enterprise Ltd is a company limited by guarantee governed by its Memorandum and Articles of Association dated 1st December 2005, as amended by special resolution dated 12th April 2015. It is registered as a charity with the Charity Commission. Members of the charity guarantee to contribute amounts not exceeding £1 to the assets of the charity in the event of winding up.
Appointment of Trustees/Directors
The trustees keep the composition of the board under review and will seek to appoint additional members with appropriate skills and expertise should the need arise. Interested parties are given details of the background of the charity in order to make them aware of current activities.
The methods of appointment of trustees are set out in the Articles of Association.
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Members may propose the appointment of a person as a trustee at any general meeting by following the notice and other requirements set out in the Articles.
The charity may by ordinary resolution appoint a person who is willing to act as a trustee.
In selecting individuals for appointment, the trustees are required to have regard to the skills, knowledge and experience required for the effective administration of the charity.
Decision making and Management
The Trustees meet every other month to discuss finances, strategic and operational issues and the Trustees have responsibility for all legal decision making.
There is also a Senior staff team that meets weekly to make practical decisions on the strategy and direction of the Charity, and how this will be implemented in practice. Once a month, Trustee Steve McFarlane joins these meetings – to bring financial expertise and provide further opportunity for Trustee oversight.
A monthly staff meeting for all staff and volunteers takes place to ensure that skills are current, good practice is shared, there is an opportunity to meet together and discuss practical changes needed for the delivery of our training and services.
Day to day decisions are delegated to operational staff. All staff are encouraged to make proposals and suggestions for discussion for development and improvements.
In addition, during the year we have continued with our learner voice sessions. We make time during each course to ensure we actively listen to the opinions, views, and comments of our learners. We want to ensure our learners are empowered to shape their own training, as well that of future learners, and to allow them to play an active role in the development, delivery and improvement of the charity.
Key Management Personnel Pay Reviews
As with all staff, pay increases are considered annually by the Trustees. When reviewing salaries the Trustees have consideration of both the charitable and private sector as benchmarks. Any Trustee with a conflict of interest will absent themselves from any discussions on pay reviews for themselves or other parties who they have an interest in.
Related parties and collaborations
In pursuit of its objectives, the Charity supports and collaborates with a number of other charitable organisations and local churches.
TVC Church
TVC Church is the main strategic partner of the Charity. We are both located on the same freehold site and share resources where possible. TVC Church undertakes a variety of projects that align with the learners who come onto the Charity’s programmes, including working with people from socially deprived backgrounds. TVC Church supports the Charity’s training programmes by providing volunteers to help the learners. In partnership with TVC Church we have developed our site to include office space and work experience opportunities for learners on the Charity’s programmes.
New Life Baptist Church (Northallerton) and Kingdom Life Church (Heaton)
Both New Life and Kingdom Life are Churches we partner with to host our work-based training. Following in the footsteps of TVC Church – our partnership allows them to share their assets for wider community benefit. Neither Church charges Three13 for use of their space and learners who attend the programmes can connect with or benefit from other community activities on site e.g. Kingdom Life has a community grocery store and New Life provides hot lunches, offered by volunteers. Our insurance schedule of premises ensures all of our delivery sites.
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CAP
Christians Against Poverty (CAP) is a Christian charity in the United Kingdom founded in Bradford, West Yorkshire by John Kirkby in 1996. It is a national organisation specialising in debt counselling for people in financial difficulty, including those in need of bankruptcy or insolvency. TVC Church employ a worker based in our premises providing the full debt and advice service to customers based in the area, and helping with practical needs such as food hampers, finding furniture and clothes for people. This a useful resource for many of our learners who because of hardships, especially long-term unemployment, find themselves with debt issues.
The Message Trust
The Message Trust is a Christian charity working to improve the lives of young people in the UK and beyond through work in schools, prisons and communities. Working in partnership with churches and other organisations, The Message Trust is in contact with around 100,000 young people each year. The Message Trust have set up Community Grocer stores in many of the areas within our region, to provide cheap food to local communities. As part of our partnership, customers of the Grocers are referred to the Charity’s programmes for holistic care and job training. Furthermore, our learners are often referred for additional holistic support due to food poverty issues.
This report has been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.
This Report was approved by the Board on:
Signed on its behalf by:
Matthew Biddlecombe – Director and Trustee
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THREE13 TRAINING AND ENTERPRISE LTD
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES for the year ended 31st August 2025
I report to the charity trustees on my examination of the accounts of the company for the year ended 31st August 2025 which are set out on pages 9 to 22.
Responsibilities and basis of report
As the charity 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 company’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 the company’s gross income exceeds £250,000, your examiner must be a member of a body listed in section 145 of the 2011 Act.
I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England 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 that in any material respect:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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.
Mrs A L Cowley FCA Baines Jewitt Limited
Chartered Accountants Spitfire House
19 Falcon Court Preston Farm Industrial Estate STOCKTON ON TEES TS18 3TU
Date
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THREE13 TRAINING AND ENTERPRISE LTD
STATEMENT OF FINANCIAL ACTIVITIES
(including an income and expenditure account) for the year ended 31st August 2025
| Note Income from: Donations and legacies 3 Charitable activities 4 Other trading activities 5 Investment Income 6 Total incoming resources Expenditure on: Charitable activities 7 Total expenditure Net income/(expenditure) Transfer between funds Net movement in funds 8 Reconciliation of funds Total funds brought forward 17 Total funds carried forward |
Unrestricted Restricted Total Funds Funds Funds 2025 2025 2025 £ £ £ 93,658 - 93,658 181,512 248,812 430,324 7,658 - 7,658 2,120 - 2,120 284,948 248,812 533,760 327,397 224,834 552,231 327,397 224,834 552,231 (42,449) 23,978 (18,471) (996) 996 - (43,445) 24,974 (18,471) 237,394 58,783 296,177 193,949 83,757 277,706 |
Unrestricted Restricted Total Funds Funds Funds 2024 2024 2024 £ £ £ 41,418 - 41,418 174,425 213,694 388,119 13,251 - 13,251 874 - 874 |
|---|---|---|
| 229,968 213,694 443,662 |
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| 322,870 184,558 507,428 |
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| 322,870 184,558 507,428 |
||
| (92,902) 29,136 (63,766) 7,558 (7,558) - |
||
| (85,344) 21,578 (63,766) |
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| 322,738 37,205 359,943 |
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| 237,394 58,783 296,177 |
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 12 to 22 form part of these financial statements
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THREE13 TRAINING AND ENTERPRISE LTD
BALANCE SHEET As at 31st August 2025
| Note Fixed assets Tangible assets 13 Total fixed assets Current assets Debtors falling due within one year 14 Cash at bank and in hand Total current assets Liabilities Creditors falling due within one year 15 Net current assets Total assets less current liabilities Total net assets 16 The funds of the charity Restricted income funds 17 Unrestricted income funds 17 Total charity funds |
2025 £ 67,380 67,380 26,481 199,778 226,259 15,933 210,326 277,706 277,706 83,757 193,949 277,706 |
2024 £ 76,694 |
|---|---|---|
| 76,694 | ||
| 6,603 225,876 |
||
| 232,479 12,996 |
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| 219,483 | ||
| 296,177 | ||
| 296,177 | ||
| 58,783 237,394 |
||
| 296,177 |
For the year ended 31st August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors’ Responsibilities
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 and the directors acknowledge their responsibilities for complying with the requirements of the act with respect to the accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the Small Companies Regime within part 15 of the Companies Act 2006.
These financial statements were approved by the board of directors and authorised for issue on:
......................................................
and are signed on their behalf by:
......................................................
Matthew Biddlecombe - Director and Trustee Company Number: 05642155
The notes on pages 12 to 22 form part of these financial statements
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THREE13 TRAINING AND ENTERPRISE LTD
CASH FLOW STATEMENT for the year ended 31st August 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Cash flows from operating activities: | ||
| Net cash provided by (used in) operating activities | (28,218) | (8,929) |
| (28,218) | (8,929) | |
| Cash flows from investing activities: | ||
| Interest | 2,120 | 874 |
| Purchase of tangible assets | - | (8,076) |
| 2,120 | (7,202) | |
| Net cash provided by (used in) investing activities | (26,098) | (16,131) |
| Change in cash & cash equivalents in the year | (26,098) | (16,131) |
| Cash & cash equivalents at the beginning of the year | 225,876 | 242,007 |
| Cash & cash equivalents at the end of the year | 199,778 | 225,876 |
| RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING | ACTIVITIES | |
| for the year ended 31st August 2025 | ||
| 2025 | 2024 | |
| £ | £ | |
| Net income/ (expenditure) for the reporting period (as per the statement of | ||
| financial activities) | (18,471) | (63,766) |
| Adjustments for: | ||
| Depreciation | 9,314 | 8,372 |
| Interest | (2,120) | (874) |
| (Increase)/decrease in debtors | (19,878) | 56,868 |
| Increase/(decrease) in creditors | 2,937 | (9,529) |
| Net cash provided by (used in) operating activities | (28,218) | (8,929) |
| Analysis of Cash | ||
| Cash and cash equivalents | 199,778 | 225,876 |
| 199,778 | 225,876 |
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THREE13 TRAINING AND ENTERPRISE LTD
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31st August 2025
1. Accounting Policies
Three13 Training and Enterprise Limited is a private company, limited by guarantee, registered in England and Wales. The company’s registered number and registered office can be found on the Trustees Annual Report.
The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
a) Basis of Preparation
The financial statements have been prepared in accordance with the charity’s governing documents, Charities Act 2011, 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) – (Charities SORP (FRS102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
The charity constitutes a public benefit entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these accounts are rounded to the nearest £.
b) Going Concern
The trustees are confident that the charity can continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.
The trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing these financial statements
c) Income Recognition Policies
Items of income are recognised and included in the accounts when all of the following criteria are met:
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the charity has entitlement to the funds.
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any performance conditions attached to the items of income have been met or are fully within the control of the charity.
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there is sufficient certainty that receipt of the income is considered probable; and
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the amount can be measured reliably.
For legacies entitlement is taken as the earlier of the date:
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on which the charity is aware that Probate has been granted.
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the estate has been finalised, and notification has been made by the Executors to the Trust that a distribution will be made; or
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when a distribution is received from the Estate.
Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the Charity has been notified of the Executors intention to make a distribution.
Where legacies have been notified to the Charity, or the Charity is aware of the granting of the probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Income received in advance of a specific performance or provision of other specified service is deferred until the criteria for income recognition are met.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
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Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, and any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
d) Donated Services and Facilities
In accordance with the Charities SORP (FRS 102) the general time of volunteers is not recognised in the accounts.
e) Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the Charity.
Designated funds are unrestricted funds of the Charity which the trustees have decided at their discretion to set aside to use for a specific purpose.
Restricted funds are donations which the donor has specified are to be solely used for the particular areas of the Charity’s work or for specific projects being undertaken by the Charity.
f) Expenditure and Irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
Expenditure is classified under the following activity headings:
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Expenditure on Charitable activities include the cost of running the church, café and associated projects.
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g) Tangible Fixed Assets
Individual fixed assets costing £5,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight-line basis as follows:
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Property – a log cabin (costing over £5,000) - Fixed amount per annum based on estimated useful economic life of 10 years at purchase.
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Equipment – a composter (costing over £5,000) - Fixed amount per annum based on estimated useful economic life of 5 years at purchase.
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Property & Equipment (costing less than £5,000) - Written off in year of acquisition.
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Freehold property and improvements - Nil
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h) Debtors
Trade and other debtors are recognised at the settlement amounts due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
i) Cash at Bank and in Hand Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
j) Creditors and Provisions
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 amount due to settle the obligation can be measured or estimated reliably.
Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
k) Pensions
The Charity operates a defined contribution scheme, the assets of which are held outside the Charity. The contributions by the Charity in the year are detailed in note 9.
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l) Financial Instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
m) Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
The trustees do not believe there to be judgements or estimates that would be considered critical to the financial statements.
2. Legal Status of the Charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
3. Income from donations & legacies
| Donations from Individuals Gift Aid on Donations from Individuals Donations & Grants from Organisations (Unconditional) Income earned from charitable activities Training & Enterprise Income |
Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 13,188 - 13,188 6,982 - 6,982 955 - 955 326 - 326 79,515 - 79,515 34,110 - 34,110 |
|---|---|
| 93,658 - 93,658 41,418 - 41,418 |
|
| Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 181,512 248,812430,324 174,425 213,694 388,119 |
|
| 181,512 248,812 430,324 174,425 213,694 388,119 |
4. Income earned from charitable activities
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5. Income earned from other trading activity
| Income from use of premises Recharge of staff time 6. Bank Interest Interest |
Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 1,903 - 1,903 7,297 - 7,297 5,755 - 5,755 5,954 - 5,954 |
|---|---|
| 7,658 - 7,658 13,251 - 13,251 |
|
| Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 2,120 - 2,120 874 - 874 |
|
| 2,120 - 2,120 874 - 874 |
7. Analysis of expenditure on charitable activities
| Staff Pay (incl. fees 2024) Other Staff Costs (incl. fees 2025) Learner Costs Buildings Costs Other Direct Costs Overheads Depreciation |
Unrestricted Restricted Total Unrestricted Restricted Total Funds Funds Funds Funds Funds Funds Education & Training Education & Training Education & Training Education & Training Education & Training Education & Training 2025 2025 2025 2024 2024 2024 £ £ £ £ £ £ 237,904 167,688 405,592 256,866 145,933 402,799 26,774 13,461 40,235 4,771 1,358 6,129 14,565 17,616 32,181 14,481 14,041 28,522 15,180 5,165 20,345 8,251 4,205 12,456 5,850 12,535 18,385 6,837 13,007 19,844 19,425 6,754 26,179 23,965 5,341 29,306 7,699 1,615 9,314 7,699 673 8,372 |
|---|---|
| 327,397 224,834 552,231 322,870 184,558 507,428 |
| 8. | Net income/(expenditure) for the year | ||
|---|---|---|---|
| This is stated after charging: | 2025 | 2024 | |
| £ | £ | ||
| Property Leases | 10,800 | 2,700 | |
| Depreciation | 9,314 | 8,372 | |
| Independent Examiner's Fees | 4,493 | 4,500 |
Page 16
9. Analysis of Staff Costs and Trustee Remuneration, expenses and related transactions
| Analysis of Staff Costs and Trustee Remuneration, expenses and related transactions | |
|---|---|
| Salaries and Wages Social Security Employer contribution to Defined Contribution Pension Scheme Total |
2025 2024 £ £ 366,038 364,936 29,145 27,804 10,409 10,059 |
| 405,592 402,799 |
No employees had emoluments in excess of £60,000 during the current year or the prior year.
Pension costs are allocated to activities in proportion to the related staffing costs incurred.
| Pension costs are allocated to activities in proportion to the related staffing costs incurred. | |
|---|---|
| Restricted Unrestricted |
2025 2024 £ £ 4,303 3,644 6,106 6,415 |
| 10,409 10,059 |
Trustee remuneration
The company's Memorandum and Articles of Association specifically prohibits them from receiving any remuneration or benefit in respect of their role as directors of the company or trustees of the charity. They are remunerated in their capacity as employees of the company as expressly permitted.
| Stephen McFarlane Salary Social security costs (Net of employment allowance 24-25) Employer contribution to Defined Contribution Pension Scheme David Mumford Salary Social security costs (Net of employment allowance 24-25) Employer contribution to Defined Contribution Pension Scheme The total employment benefits of the Trustees in the year were: Expenses paid to trustees and their family members in the year amounted to: Expenses reimbursed covered Travel & Subsistence. One trustee received reimbursements. Donations to the charity from trustees, family members & key management staff: |
2025 2024 £ £ 50,000 49,500 5,667 5,575 1,500 1,485 |
|---|---|
| 57,167 56,560 |
|
| 2025 2024 £ £ 43,536 42,268 5,180 4,577 1,306 1,268 |
|
| 50,022 48,113 |
|
| 107,189 104,673 |
|
| 2025 2024 £ £ 780 857 2025 2024 £ £ 300 240 |
Page 17
10. Staff numbers
The average monthly number of employees during the year was as follows:
| Training | 2025 2025 2024 2024 Headcount FTE Headcount FTE 12 10.375 11 9.375 |
|---|---|
| 12 10.375 11 9.375 |
11. Related Party Transactions
Martin Dunkley, Matthew Biddlecombe and Steven Mcfarlane are trustees of both Three13 and Tees Valley Community Church, a charity that operates in the Tees Valley area.
Details of transactions during the year and balances at the year-end date are as follows:
| Details of transactions during the year and balances at the year-end date are as follows: | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Expenditure: | ||
| Contributions to Tees Valley Community Church for employees on its payroll | 5,315 | 4,982 |
| Income: | ||
| Gifts and donations from Tees Valley Community Church | 34,000 | 34,000 |
| Contributions from Tees Valley Community Church for employees on the payroll | 5,755 | 5,954 |
| Included in debtors: | ||
| Owed by Tees Valley Community Church | 8,524 | 56 |
| Included in creditors: | ||
| Owed to Tees Valley Community Church | 381 | 166 |
Three 13 Training and Enterprise Limited occupied a building owned by Tees Valley Community Church on a rent-free basis in the 2024-25 financial year and in the previous 2023-24 financial year.
12. Corporation Tax
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
Page 18
13. Tangible Fixed Assets
| Cost as at 01.09.24 Cost as at 31.08.2025 Depreciation as at 01.09.2024 Charge for year Depreciation as at 31.08.2025 Net book value as at 01.09.2024 Net book value as at 31.08.2025 |
Freehold Land and IT Other Total Buildings Equipment Equipment £ £ £ £ 76,990 - 8,076 85,066 |
|---|---|
| 76,990 - 8,076 85,066 |
|
| 7,699 - 673 8,372 7,699 - 1,615 9,314 |
|
| 15,398 - 2,288 17,686 |
|
| 69,291 - 7,403 76,694 |
|
| 61,592 - 5,788 67,380 |
14. Debtors falling due within one year
| Trade Debtors Prepayments Accrued Income Other Debtors |
2025 2024 £ £ 2,000 2,232 5,379 4,315 9,554 - 9,548 56 |
|---|---|
| 26,481 6,603 |
15. Creditors falling due within one year
| Trade Creditors Accrued Costs Other Creditors |
2025 2024 £ £ 2,299 1,270 12,667 11,560 967 166 |
|---|---|
| 15,933 12,996 |
16. Analysis of net assets between funds
| Analysis of net assets between funds | |
|---|---|
| Tangible fixed assets Cash at bank and in hand Other net current assets/(liabilities) Total |
General Restricted Total £ £ £ 67,380 - 67,380 116,021 83,757 199,778 10,548 - 10,548 |
| 193,949 83,757 277,706 |
Page 19
17. Analysis of charitable funds
| Analysis of charitable funds | |
|---|---|
| General Funds Total Restricted Funds Garfield Weston Awards For All Lauderdale Trust Nationwide Community Grants Energy Saving Trust National Lottery Community Fund - RC North East & Cumbria region Charles Hayward Foundation Platten Family Trust Stockton Council Food Aid Goshen UKSPF Grant - NYCC Greenlife Project County Durham Community Foundation MSE Charity Bramall Foundation Two Ridings Hadrian Trust Sew Worth It Sunderland Donations Durham Garden Project Restricted Funds Total Total Funds |
Opening Incoming Resources Closing Balance Resources Expended Transfers Balance 2025 2025 2025 2025 2025 £ £ £ £ £ 237,394 284,948 (327,397) (996) 193,949 |
| - 30,000 (22,500) - 7,500 - 19,400 (9,700) - 9,700 - 23,500 (23,500) - - 17,200 - (17,200) - - 2,664 15,530 (18,194) - - 6,064 81,000 (80,314) - 6,750 13,636 - (13,636) - - 9,771 4,583 (14,354) - - 132 431 (563) - - 2,500 - (2,500) - - 6,816 - (7,812) 996 - - 2,592 (1,296) - 1,296 - 7,470 (2,075) - 5,395 - 3,000 (1,000) - 2,000 - 9,805 (5,192) - 4,613 - 1,000 - - 1,000 - 15,000 - - 15,000 - 33,501 (4,998) - 28,503 - 2,000 - - 2,000 |
|
| 58,783 248,812 (224,834) 996 83,757 |
|
| 296,177 533,760 (552,231) - 277,706 |
Page 20
| General Funds Total Restricted Funds Henry Smith William Leech Tweed Family Charitable Foundation Sir James Knott Trust Lauderdale Trust Nationwide Community Grants Energy Saving Trust National Lottery Community Fund - RC North East & Cumbria region Charles Hayward Foundation Platten Family Trust Stockton Council Food Aid Rothley Goshen UKSPF Grant - NYCC Greenlife Project Restricted Funds Total Total Funds |
Opening Incoming Resources Closing Balance Resources Expended Transfers Balance 2024 2024 2024 2024 2024 £ £ £ £ £ 322,738 229,968 (322,870) 7,558 237,394 |
|---|---|
| 24,875 29,850 (54,725) - - - 5,194 (5,194) - - 3,163 - (3,246) 83 - 9,167 - (9,167) - - - 23,000 (23,131) 131 - - 42,501 (25,301) - 17,200 - 15,530 (4,790) (8,076) 2,664 - 40,500 (34,436) - 6,064 - 23,400 (9,764) - 13,636 - 9,771 - - 9,771 - 463 (331) - 132 - 1,200 (1,504) 304 - - 2,500 - - 2,500 - 19,785 (12,969) - 6,816 |
|
| 37,205 213,694 (184,558) (7,558) 58,783 |
|
| 359,943 443,662 (507,428) - 296,177 |
Name of fund Description, nature and purposes of the fund
General Fund
The 'free reserves' are after allowing for all designated funds.
Restricted Funds
Garfield Weston
Supporting running costs to offer our work-based training in Teesside, to enable us to build confidence through inclusive learning that unlocks new skills, abilities and ideas to the benefit of our communities and economy.
Awards For All
NEET no more. Providing work-based training to those aged 18-24
Lauderdale Trust
Supporting community work-based training in Sunderland that provides additional mentoring support to find faith, community and economic security.
National Lottery Community Fund - RC North East & Cumbria region
Helping Care-Experienced Young People live safer & more sustainable lives.
Energy Saving Trust
Composting for change. Offering Vocational qualification for Care-Experienced Young People and interactive sessions for local school children.
National Lottery Reaching Communities
Reaching Communities Skill share project (ID 20249007). Offering work-based training to change lives.
Charles Hayward Foundation
Pathway to employment - programme for ex-offenders under 30, offering workbased training, accredited training and advocacy.
Page 21
| Platten Family Trust | Work-based training in carpentry or hospitality for adults living in East End of Newcastle. |
|---|---|
| Stockton Council Food Aid | Giving financial support to provide food (in the form of cooked lunches) for all our learners - Winter 2024. |
| Goshen | Meeting the welfare needs of our learners to remove barriers to participation e.g. offering training travel, lunches, work clothing. |
| UKSPF Grant - NYCC Greenlife Project | Providing accredited work-based training in Northallerton to transform a community garden space. |
| County Durham Community Foundation | Removing food insecurity as a barrier to learning |
| MSE Charity | Delivering our 'money survival' and 'cutting food bills' interactive sessions to at least 70 people over the year |
| Bramall Foundation | Offering work-based training in developing the community garden in Northallerton, in conjunction with New Life Baptist Church. |
| Two Ridings | Providing work-based training in developing the community garden in Northallerton, in conjunction with New Life Baptist Church. |
| Hadrian Trust | Adding plumbing to the workshop delivery |
| Sew Worth It | Offering 3 pilot courses for a pilot of a Teesside based Textiles project. Donor has requested to remain anonymous. |
| Sunderland Donations | Supporting the work of Three13 based at the Sunderland Hub |
| Durham Garden Project | Working with Ingeus (a social enterprise) clients to plan, develop and construct a garden |
| 2024 only | |
| Supporting running costs to offer our work-based training in Teesside, | |
| Henry Smith | particularly for those who fall through the gaps of Government funded |
| programmes and/or additional support. | |
| William Leech | Skill Share: DIY - offering a new curriculum within our new cabin to teach 'sustainable living' skills to build capacity in basic DIY. |
| Tweed Family Charitable Foundation | Delivering a pilot of a new independent living skills programme to improve the life chances of Care-Experienced Young People. |
| Sir James Knott Trust | Offering work-based training that make education accessible, through the renovation of a community building in Southwick, Sunderland. |
| Rothley | Funding purchase of hard landscaping materials and equipment for the Oakwood Garden. |
Page 22
18. Commitments
| Commitments | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Lease payments due not later than one year | 10,800 | 10,800 |
| Lease payments due within two and five years | 29,700 | 40,500 |
19. Pension commitments
The charity operates a defined contribution scheme the assets of which are held separately from those of the charity in an independently administered fund.
At the balance sheet date, no unpaid contributions were due to the fund.
20. Contingent Liability
A composter was purchased from a restricted grant from the Energy Savings Trust. If it is sold at some point in the future, the proceeds of the sale are required to be paid back to the Trust.