Registered number.. 5577388 Charity number: 1114489 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) {A company limited by guarantee) AUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 T.H.O.MA.S. (THOSE ON THE MARGINS OF A SOCIETY) (A company limited by guarantee) CONTENTS Page Rèference and admiTri8tratlve dotsils of thè charity. It8 tnistees and advise Truststs. report 3-14 Independent audllors, r8POrt 15-18 SLitement of financlal activilies 19 Balance sheet Statement of ¢ash flows 21 Notes to the financial $latements T.H.O.MA.S. (THOSE ON THE MARGINS OF A 80CIEff IA company Ilmlted by guardntee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees J M Malowana-murphy C J Porter J Skaria M Fullalove D Jameson N M8lley Company registèred number 5571388 Charity reglstered number 1114489 Reglstered office SIAnne's House France Street Blackbum Lancashire BB2 ILX Company #ecretary Reverend J P Mccartney Chief exeGutive offi¢er Reverend J P Mccartney Independent auditors Smith & Goulding Limited Chartered Accountsnt$ and Statutory Auditors 2 Soulhport Road Chorley Lancashire PR71LB Bankers Unty Trust Bank Nine Brindleypla¢e B wmingham B12HB Page 1 T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) (A company Ilmfted by guardnte&} REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Advlsers (contlnuedl Solicito Fadeys Solicitors HUr5￿00d Court Dutton's Way Shadsworth Business Park Blackburn 8B12QR Page 2 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) (A company Ilmit•d by guarante•) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their 8nnu81 report together with the audited financial statements of the charity T.H.O.M.A.S. ffhose on the Margin5 of a Society) (the charty) for the year ended 31st March 2025. Tr Irustees confimi that the annual report and financial stalemenls of Ihe cornpany comply with the current statutory requirements, the requirements of the company's goveming document and Ihe provisions of the Statement of Recommended Pradice (SORP), appltcable to charities preparing their accounts in accordance with the Financial Reporting St8ndard applicable in the UK arKI Republic of Ireland {FRS 102) (effective 1 January 2019>. sin￿ the charity qualiftes as small un(Jer seclion 383, the strdtegic report required of Me￿luM and large companies under The Companies Act 2006 (Strat8gic Report and Director's Report) Regulations 2013 is not required. OWECTIVES AND ACTIVITIES a. POUCIES AND OBJECTIVES T.H.O.M.A.S. is a charitable organisation dedicated to supporting individuals affecled by drug and alcohol misuse. It offers rehabilitalion. resettlemen( and housing support Services while also educating the public about the impads of substance misuse, homelessne$$, mental health and social exclusion. Additionalty, it operates a Drop-in Centre to assist those in need. Its mission is uphekl through a robust frameworfc of policies and procedures. b. STRATEGIES FOR ACHIEVING OBJECTIVES As part of its recovery senA¢es. TH0￿s offers psychosocial programmes designed to assist individuals in addressing their drug and akohol addictions. The organisation employs an integraled approach to psychosocial interventions in Blackbum, Salford. and Botton. Thi6 aFproach includes: Supporting the estsblishment of conveniently located recovery ho￿Ing with an impressive community Providing residential rehabilitation, Y)cluding 8 uriit sFJecifically f¢r fémale rehabilitation. Implementing a dynamic group programme at each location that advocates the 12-Step philosophy Delivering various holistic. recovery-focused seThices, including support for detox and the transltion from r&8idenlBI rehabilitatb)n to cornmunty-based support. Offering drop-in facilities, assertive outreach recovery programmes incorporating cognitive, social. end interpersonal methods. and assistance with broader Fssues related to addiction. Supptying a daily hot meal for individuals in need in Blackbum. Collaborating as a subcontr*or in the delivery of recovery programmes with GMMH (Greater Manchester Mentsl He81th Tnjst Foundation) Providing accommodation and support for tran51tioning to independent livirYJ. Offering volunteer placements to help individuals gain skills and build confidence. Supporting people into employwent. The Ch￿ilY has commendable cc>3nitive and retlective spiritual programmes, fostering a robust and optimtstic culture of sustainable recovwy. Moreover, its peer-led iniiiatprfes play a pivotal role in ensuring meanlngful involvement. The charty's specialised ethos encouRges observ81ional learning, emphasising that individuals can transform negative behaviours by living in a community and leaming from one another. Asset-based ¢ommunity resources play a crucial role in its cornprehensive strategy, faciliiating enduring growlh and the establrshment of individual assets based on the strengths 8nd potentials of its re￿Very communrties. Similarly, the charity operates as a primary contractor in the broader framework of local authority ￿mMiSsiOn1ng for integrated services in Blackbum and Dar¥ven. Additionally, it engages in spot purchase arrang&m￿lIS for drug and alcohol rehabifft8tion beds commissioned across England. Furthermore, the charity links in with mentsl health services, homeless services. vulnerable adulis, and chtldren spirit. Page 3 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) IA company Ilmited by guardnt8e) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 services to support the needs of the charity'8 servlce useTS, Complex. vulnerable aduR$ can be signposted or Supported in partnership with other specialist seNus in an integrated care and social support strategy. ¢. VOLUNTEERS The charity is gfftteful for the unstinting efforts of ts volunteers involved ￿ service provision and wort(ing in thg chatty shop. The number of volunteer hours provKled duiing th6 year is estimated to have been over 6,240. If this ks cons8rvaltvely v£lued at £11.44 an hour, the volunteereffort amounts to over£71, 385. Equally, the ch8nty is th8nkhJl Èo Salfonl Diocese for the fiBe use of St Anne s House, Blackbum. St Boniface s Presbytery. Salford. and St Ethelberf Bolt(￿. PUBUC BENEFIT Our main activities and who we try to help are described below. The trustees have given due régard to the guidance published by the Charity Comrnission and are confident that the activbties of the charity compty with Section 17(5) of the Charities Act 2011. All our charitable activities f￿￿5 on the prevention and treat￿t of drug and alcohol abuse and are undertaken to further our charitable purposes for the public benefrt. ACHIEVEMENTS AND PERFORMANCE a. REVIEW OF ACTIVITIES THOMAS has continued to strengthen its work in addressing substance addiGtion, poverty. and mental health. The Charity has focused on providlng comprehensivé support services, helping individuals Ove￿OMe addiction, supporting people in poverty, and managing mentsl heatth challenges. THOMAS has aimed to empower vulnerable groups through targeted interventions in residential and community-based programmes, fostering recovery, resilienc8, and long-temi welkbeing. In thls financial THOMAS V￿rked with around $00 people., 288 referrals were made to its residential rehabilrtatk)n prqects, with 222 asse$smenls and 111 admissions; 31x1 people accessed ts Drop-in Centre for a hot meal, where 11.375 rneals were $8Ned. 224 individuals engaged with fts ￿c￿Ut project into hostels and the WKler communty. Projects are outlina below. witton Bank Residential Rehabilitation Unit Blxkburn 166 Refe￿alS 139 Assessments 70 Admission5 43 Planned Discharges 34 Unplanned Discharges Galli3reaves Stage 2 Residential Projed Blackburn 14 Admissions 1 Planned Discharges 6 Unplanned Discharges oozehe￿ Recovery House Bleckbum 3 Admissions 1 Unplanned Discharges Salford ResKlential Pro1￿1 (Stage 1) 122 Referrats 83 Assessments 41 Admissions 27 Planned Discharges Page4 T.H.OM.A.S. ITHOSE ON THE MARGINS OF A SOCIETY} (A company limited by guaraTrtee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 15 Unplanned Discharges Salford ResKlential Prcyect (Stage 2) 10 Admwions 8 Planned Discharges 4 Unplenned Discharges DroTrin-Centre Project Blackbum 300 people accessed the centre 123 new registrations Prompting Recovery Engagement Project 224 individu815 engaged with the Promoting Recovery Engagement Pioject. working in hostels and the local communty. Mutual Aid & Support Mutual aid and peer support is a signitsnt ￿mPonent of THOMAS. ml&sbn. Its residential projects foster an envi￿nment where individuals can experience trgnsformatfve change through sha￿d C￿MItMent and connection. Service user5 become recovery ambassadors, not onty offering guidance and encouragemènt to one another on their rehabilitation joumeys bui also extending this support to others in the local communty struggling with addiction. Thiough mutual aid, indivlduals in recovery benefrted from reciprocal support that created a Sense of belonging and purpose, which is often crucial in overcoming addidion. This environment allowed Servi￿ users to gain strength and reslllence by seeing their struggles mirrored in others and by recognising the progr8SS they had each made. Witton Bank Blackburn Vlffton 8ank serves as a rehabllSt8tion unit specialising in drug and alcohol recovery for men with a hFstory of subslance dependency. The faeilliy provides 2&hour support and housing for a maximum of 21 Individuals. The rehabilitation programme spans 12 weeks to 26 weeks. during which participants focus on addressing challenges associated with drug end alcohol misuse. where they develop strategies to overcome addiclive behaviour. During the year. there were 70 admissions to the proj¢¢t. Most residents came from Blackburn with DaThven, with whom the project holds a black contract. Additionally, other residents were from varlous locations throughout England vi8 Spot purchase provision from othei k￿al authoritiès. Supported Houslng Blackburn 14 individuals moved into a supported housing scheme and V￿re supported in volunteering, education, and some secured ernployrnent. Each resident was provided viith a sew-contained flat and followed a case management prc¢ess. which included a structured support plan with specific goals and regular target reviews. The project maintained a drug and alcohol-free environment. Oozehead House Blackburn The Oozehead House offered a supportive comrnunity for up to three residents throughout the year. Salford stsge 1 Houses A structured psychosocial progtamme working with drug and alcohol recovery providing residential accommodation in Safford continued with daily group sessions and individual mentoring. Duting the repor￿n9 period. 41 individuals joined the project. In addition to existing clients from the previous year. 26 men were admitted to St Boniface House, and 15 women found accommodation in the Female House. Diverse r8covery grcmjps were conducted. covering topics such a$ Conflict resdution, providing strategies for addressing addiction triggers, recovery mapping exercises. techniques for maintsining abstinence. and various other psythos¢xial inlervefttions withirn the broader framework of the 12 Step philosophy. Safford Stage 2 Houses In addition to clients from the previous year, 14 people moved into stsge 2 housing, living in the communty and Page S T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) (A Company Ilmtted by guarantee) TRUSTEES. REPORT (Gonllnued) FOR THE YEAR ENDED 31 MARCH 2025 engaging in volunteerin9. training, and education. Mutual aid 8nd 6UPPOrt reinforced ihe ongolng process of CO9niiive change. The 8tage 2 project continued the work of stage 1 and encouraged residents to examiné behaviour. cultivating pro.soci818ng8gement and ongoing learning. Manchester Road Hou88- Salfo The Manchester Road House was availablefor service users in slage 2. Bofton House St. Ethelbetys Recovery Housejoined with W￿On Bank in Blackburn, w6th all admlssions prwEssed through Wrtton Bank. Residents participaled in the Wtton Bank recovery programme before retumirwJ to BO￿an each PRE (Pron￿tIng Recovery Engagem8nt) The PRE Project engaged with 244 individuals, promoting abstinent-baBed recovery support facilit8ted through m¢tlvattonal group sessions and assistance from recovery peers. It explored pathways for Indivtduals to transition from hostels to residential rehabilitatlon and Supporting people to engage with drug treatment 8ervices. This project was funded by the SSMTRG (Supplementary Substance Misuse R￿ry Grant), Dropln¢enlrn Blackbum The Drrop-in Centre supported 300 individuals who accessed its service during the year, including 123 new registrations. The project provided a vitsl resource for individuals experiencing v•rlous forms of hardship, including poverty, social isolation, substance misuse. mental health challenges, homelessness, and other social A Core support component ofthe centre involved providing hot. nutritious m8al$ daily. Over the year, 11.375 meals were prepared, ensuring that each visltor could rely on a consistent source ¢1 nourishment. Bridge to Home Project THOMAS ¢ontinued its work wiihin a consortium led by Spring North Bl8¢kbum contributing to the Bridge to Home initiative. The programme is designed to support individuals transilioning from mental health hospit81 wards back into their Ioc81 communttiès, ensuring they receive the necessary 8SSiStance and resources for a guctessful recovery journey. The programme has $u¢cessfully assisted 200 patients across Lancashire. working within Blackburn, Blackpool, and Preston hospitals to connect patients with their SUFWt needed. Due to the end of funding, Ihis projeci will ¢lose in the new fi'nanclal year Etynamic Intelligence Learning Framework IBRIEF Coachlng) As part of the Dynamic Intelligence Leaming Framework, the BRIEF Coaching Programme continued to provide a unique opportunity for former serlice useTS with histories of addictlon lo progress into trainee ¢oaching roles. The inltlative aimed to build res￿lenCe and enhance professional development. Throughout the programme. trainees en￿ged wlth academic content and real-￿￿￿d coaching scenartos, whrh helped them develop coaching skills. At its heart, BRIEF Coachin9 aimed to be more thart a professional tralning scheme- it embodied hope and personal translormation. By leveraging the strengths and insights gained from their recovery joumeys, trainees were equipped to make a tangible impact in the INes of those they coached. Thls project is fvnded by the Gubay. Tho TIME PROJECT (Tlme in M•anlngful Engagwnenti Through the TIME project, individuals were ab￿ to access a range of reSoU￿eS designed to support and strengthen Ihelr mental wellbeing. The programme, funded by Laneashire & South Cumbria NHS Foundation Trnst, offered group adiviti8s and workshops that pron)Jted social ccffin￿tlon, shared experiences, and peer learning. These sessions created a safe and supportive envlronment where participants could discuss Ih8ir challenges. build meaningful relationships, and develop practical coping strategies. Over the year, Ihe project engaged with 90 Indi￿dUalS. Alongside group work, TIME provided personalised one-t04Jne support. tall0￿d lo each participant's specific circumstances. This indlvidualised approach ensured that everyone received th8 guidance and attention needed Page 6 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) IA company limitod by guarantee TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 to navigate thew mentsl heallhjourney effectively. The project a150 incorporated outdoor adivilies-such as gardening, nature walks. and other natur&based sessions-throughout the week. These cpportunities encouraged participants lo reconnect with the natural worfd, a proven contributor to redU￿d stress and improved mental wellbeing. Regfettabty. the TIME project concluded at Ihe end ofthe financral year due lo the ￿SatIOn of ts funding. Health Inequalttles Project THOMAS took part in a health inequalities project funded by the Winter Fuel Fund and commissioned by Lancashire & Souih Cumbria NHS. It fl￿USed on key health thwualities in Central Blackburn. including mental health. hypertension. respiratory condilions, and health wellbeing. Our team actively engaged the local communiiy in healih questionnaires to gain a deeper understanding of local needs. Case Studies Case Study One Over 8 period of several month$, the ¢lient- a 2&year•okl male- engaged with support through PRE groups delivered within hostel settings. He had a long-standing history of substance use, including alcohol, crack cocaine, heroin. and prescription medications such as pregabalin and diazepam. He 8tso dlsplayed antisocial behaviours and had spent much of his life in prison or temporary accommodation. Al the point of initiol engagernent. he presented as highly aggressive and was frequently under the influence of substances. He had been evicted from several hostels in Blad(bum due to assaults, criminal damage, threats lo kill, vert)al abuse, and unpaid debts. As a result, he was e￿remelY difficult to involve in recovery work, and attendance at seNices such as Spark was absent. Engagement began through discussions 8round shared intwests, particularly focrtball. This helped est8blish rapport. build trust, and support him to start r￿QgnisIng his own strengths. Through one40-one sessions. he grddually became more communicative and began artlculating his thoughts. challenges, and anknitions. A professional working relationship developed, and small. achievable goals were sel to encourage steady progress. Although substance use remained high, he achieved ear￿ mlestones that signalled emerging motivation. Over time. his interest in recovery increased. He began attending PRE groups consiStsnt￿ and showed notable improvenRnt, pa￿"cUlarty his ability to attend session5 while sober. To support this progress, transport was provided. enabliThJ regular attendan￿ at PRE groups at St Anne's House 2nd reinforcing his commitment to change. As his engagement strengthened. work began lo support access to detox services. His progress was Positively represented at 8 Tier F￿r Panel. leading to Suc￿sful approval of hjnding for both detoxification and resK1enlial rehabilitation. He 15 now working thiough steps six and seven of the recovery programrne. Akhough initially reseFved, he has sh¢ywn marked improvements in his confidence. selfknesteem, and understanding of the recovery process. His progress has been signfficant, and the coming months will be vital in detemiining the next stsge of his recovery joumey. Case Study Two This female client first recognised her drinking a3 a problem at the age of 38, following the death of her molher. The105s of her father during the COVID-19 pandemic further intensified her akohol use, escalating to as much as five bottl85 of wine p8r day. She completed an alcohol detox in January 2024 but relapsed immediately upon returning home. Acknowledging Page 7 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) IA company limitsd by guarantee) TRUSTEES. REPORT Icontinued) FOR THE YEAR ENDED 31 MARCH 2025 the impact her drinking was having on bolh herself and her three daughters, she sought further help. In September 2024, after being admitted to hosprtal for alcohol-related Complications, she underwent another detox and was admitted to THOMAS earlier than planned. During assessment, she reported having a supportive partnerwho drank scci8lly and expressed concem for her two daughters living at home, both of whom were extremeEy worried about her wellbeing. She had not W0￿ed 5inGe 2016. when she was employed in a bar. Her physical hearth was poor, she had difficulty taking her prescribed medication consistently. Addkional heatth concerns included frequent falls while intoxicated, a history of epilepsy, and past slruggles wrth an eating disorder. She also reported a signrficantly reduced appeti￿. Her mental heatth had deterioreted considerably following the loss of both pafenls. She described spending several years largely confined to her bedroom and rarely leaving her home. Her time at THOMAS has been hYJhly beneficial. She partielpated in group sessions focused on add￿tOn-rel8ted behaviours, relapse preventlon, emotional regulalion, conflict resolution, and developing an understanding of addlction as a disease. Inrtially, she struggled to grasp the ¢oncepl of addiction and experienced hwh levels of anxiety when presenting in groups, often delaying her work to avoid Bharing. Additional one-to-one support was provided to help her build confidence. Regular vists from her daughters and partner hetred her rebuild Iwust and St￿ngthen family relationships. Her key worter supported h8r in developing insight into addi¢tw)n and reinforcing her ongoing recovery plan. She became involved in cooking once a w8ek for olher clients and actively took part in meal planning and shopping, She enjoyed this aspect of communal Ibving and supported peers with less experience. Howevèr, staff noticed she struggled to eat without purging. Imlh sUPP¢rt from a staff member wth lived experlence, she contacted her GP and began recognisin9 her behaviours more clearly. As p8rt of the programme, she learned to budget a weekw allowance for essentials, a¢knowledgin9 her tendency toward impulsive spending and the importance of managing money responsibly rather than ￿lYIng on others. Although she complled with her mediesllon routine, she found it difficult lo independently arrange appoinlments and request pr¢$cription refills. Support in this area is ongoing, and she ha5 Stated that she intends to allow her partner to manage her medication orders when she retum8 home. Her physical health has improved through daily activity, regular gym attendance. and engagement in recreational groups. Family rdationships remain complex as her daughters trartsition into adulthood, bul she is looking forvrard to becoming a grandmothér and has been able to support her daughter thiough pregnancy. GNen the Ghallenges she 15 likety to fa￿ upon returning home, an oxtension lo her placement was deem8d necessary to ensure continued support and stsbiliiy in her recovery. Case Study Three A male client from Bolton was referred to THOMAS through Salford Achieve. During the referr818nd asse55ment process, he disck￿ed a 16-year addiction to methadone. following prior use of cocaine and heroin. Coming from a close-knit family who were fully aware of his substance misuse, he had strong support from them in his recovery journey. However, their closeness also meant he had not developed independence, as his family managed many aspects of his life, including hi5 engagement with health services. Al the time of assessment, he admitted lo neglecting sem-care and reported having no hobbies or aspirations. Despite these challenges, he expressed a strong desire to change his lrfe and was willing lo do whatever it took. As part d the assessment, he revealed dI￿￿ultieS with reading and writing, leading to the identificalion of additional support needs for completing 12-Slep assignments. Althwgh he had no formal woth experience, he had been actively involved in assisting his family on their farm and wilhin the riding school. He le￿Ived one-to-one emotional and recovery support. His literacy skills were assessed. and while he stru99le(I with reading ané writing, It was determined that his main barrier was a lack of confidence rather than Page 8 T.H.O.M.A.S. {THOSE ON THE MARGINS OF A SOCIETY) IA Gompany limited by guarantse} TRUSTEES. REPORT {¢ontlnued> FOR THE YEAR ENDED 31 MARCH 2025 an inability to leam. Education81 support was offered but d￿lined. As part of group w¢rk, he part￿1pated in sessions focused on addres8ing addictbve behaviors, relapsè prevention, emolional management, conflict resolutk)n. and understsnding addiction as a disease. Iniiially, he was hesitant to express his struggles w5th some of the concepts. Since he was receiving literacy support with assignments, his lack of understanding was not immediately apparent. However, once he fett ¢omfortable being honest about hls diff￿ultIes, his support was adapted. He transitioned to working One￿n￿ne with his Key Worker, engaging in Big Book Studies rather than presenting written assiJnments in group settings. Through this pro￿55, he identified harmful behaviouTS and developed an increased awareness of applying spiritual principles from Iho 12&ep programme to facilitate personal change. Before admission. he acknowledged neglecting his diet and was supported in understanding the fundamentsls of a healthy, balanced dlet. His awareness of cooking skills was minimal. but wlth guidance from staff and peers, he particlpated in regular cooking sessions. These sessions helped him recognize how simple and manageable Co￿1ng can be, and he FS encouraged to continue building these skills. He also engaged with clinical services to ensure he was only tsking ne￿&Sary P￿cribed medications. This required hlm to acknowledg8 that he had previously used certain medlcations for their mind-altering effects and had not aNvays been truthful at¢ut his symptoms. Budgeting and financial management were suqnrfj'cant challenges for him, as his finances had previously bean managed by his aunt. Initialty, he struggled with planning and budgeting for personal expenses. However, through structured support. he has gained a better understsnding of the ¢o$t of everyday items and has developed the ability to budget accofdingly. Throughout his remery, he h88 W0￿ed hard to maintain strong relationships with his family while also helping them better understsnd addiGtion and the principles of the 12-Step program. His engagement in activities has remalned consistent, and he is being encouraged to explore different recreational pursuts lo identify those he 8njoy5. In temis of lrfe skills, he has signrficantty improved his abiltyto carry oth household lasks such as ¢leaniw. Initially, he daimed to have little experience wlth chores like vacuuming, bul with encouragemenL he has demonstrated competence. It beGame evident that ￿￿tivation, rather than abilty, was his primary barrier. Medical Students We continued to provide soctal care placements for rrwlical students at the University of Central Lancashire. Sixteen third-year students joined the THOMAS team for one monlh to gain a deèpèr understanding of the social detemiinant5 of healih and the impact of drug and alcohol reh8bilitation. Furnituro Restoratlon Shops In Accrington. Our charity fvTniture shops in Ac¢rirKJton have iemained closed due to insLfficient funding to Sustain the projèct. b. INVESTMENT POLICY AND PERFORMANCE The trustees retsin funds in an interest bearing aG¢ount and take advantage of the interest received albeit currently at low rates. FINANCIAL REVIEW a. GOING CONCERN After making appropriate enquiries, the trustees have a reasonable exFeCtation that the charity has adequate resourw to continue in operational existen¢e for the foreseeable fulure. For thls reason they continue io adopt the going concern basis in preparing the financlal statements. Further details regarding the adoption of the going concem basis can be found in the Accounting Policies. b. RESERVES POLICY Page9 T.H.O.MA.S. ITHOSE ON THE MARGINS OF A SOCIETY) IA company Ilmited by guarantoe) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2026 The unrestricted general fund represents the unrestricted funds arising from past operating results. It a150 represents the free reserve5 of the Chartty. The Trustees are aiming to hold fr88 re6eNes of six months of the cyerating expendrture of the charity, The Trustees have examined the requirement to maintsin free reserves and have concluded that the most appropriate level is six months of operational expenditure. Thls has rK>t yet been achieved, a,although reserves are increasing to meet this requirement. At 31 March 2025. the charity had total funds of £1.630,948. of which £1,430,964 represented unrestrlctgd funds. c. FINANCIAL RESULT8 FOR THE YEAR The charitable ¢ompany h8d total incoming resources of £1.778,912 for the year ended 31 March 2025 compared to £1,702,93S in thè prevlous year. Resources expended to 31 March 2025 amounted to £1.686.818 (2024 - £1.632,360). This has resulted in a surplus for the year of £92,094 (2024 - Surplus of £70,578). Funds brought fopNard from previous years amounts to £1,538,854, which, together wth current funds, totsl £1,630.948 to CArry forward to 2025r26. These funds to carry forward include £199.984 of restricted funds. d. PRINCIPAL FUNDING Principal funding is provlded by contracts wilh Blackburn with Darwen, spot purchase contracls via soci81 ca funding, Supportlng People contract and 8 subcontract with Greater Manchester Mental Health NHS Found•tlon Trust housing benefits. The chartty is aL80 grateful for donation3 from sponsors. STRUCTURE. GOVERNANCE AND MANAGEMENT . CONSTITUTION The d%rity is a charitable company lirnlled by guarantee and was set up by a Memorandum of As￿)ciall0n on 28 September 2005. The charity 18 constitutsd under a Memorandum ofAssociation dated 28 September 2005 end is a registered charity number 1114489. The charity has 8 Code of Govemance that identifies its values and wo￿5 wilhln the remit of its Mernorandum and Articles of Association. Page 10 T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) (A Company Ilmltod by guarantee) TRUSTEES, REPORT (contlnued) FOR THE YEAR ENDED 31 MARCH 2026 b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES The management of the charty is the responsibility of the tTUStees who ar8 eleded and efropted under the temis of the Articles of Associatlon. Trustees continually look to bring onto the board new peopje who reftect the diversty ot the charitys targeted be￿l¢laries, as well as an understanding ofthe organisation's businass needs. ¢. POUCIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES A ￿mprehenSive induction and training policy for new trustees is now implemented. This is designed to give the strategic board a greater insight in to operalional activity that can influence their strategic thinking. All new tTUStee5 undergo an induction period, providing them with an opportunity lo understand different aspects of the company. Specific training is identified between the Indlvidual tmstee and chair of the board. d. ORGANISATIONAL STRUCTURE AND DECISION MAKING THOMAS ¢onsists of 8 board of trustees who are responsible for the strategic directron and overall performance ofthe charty. They meet at least four times a year to review quarterly financial and operational performance and the monÈtOTing of the strategic plan. The day to day managemenl of the charity 18 handed down to a management team. The chief execLrtive leads the senior management team and reports directly to the board. The senlor management team brings expertise in business strategy, financial management. and the operational delivery of the charty's objectives. An ex1emal financial advisor also contribirtes to the senior management team and repwts to the BcRrd. Thè senior m8n8gement team sets organisational targets and monitors performance. Operational managers and the Senior Finance Officer report to the Chief Executive, vtho chalrs a monthly meeting to review outputs, targets, health and safely, Safeguarding, human resour¢es, data collection. and business development. A finance sub-ccmmittee, made up of members of the senior management team, oversees financial managemenL The Senior Finance Officer reports directly to both the Chief Executrve 8nd the extemal finan¢i81 advisor, each provide reports to the Board of Truste@8. e. RISK MANAGEMEKr The Trustees havé a risk register that is active and ongoing to monitor exposure to risk. They are Satisfied thal systems and pro￿dUreS are in place to mitigate Tnajor risks. vern Potential for weak strategy and monitoring.. In4epth strategic and financial reporting is provided each quarter to the board so it can respond to str8tegic challenge. Levels of accountability are clearly defined behyeen board, senior management, operational management and frontlin8. Policies are reviewed every two years and earlier if legislation necessitates. A business continuty policyl plan is in place. Skill Base of Board." The board has 8 quality assurance framework in place to recruit essential skill mix covering, finance, managernenl, business and local knowledge. Fraud: Systems are in place to minimise the risk of fraud. Different levels of responsibifrties are in place to maxirni8e control systems. A risk register is conslantly reviewed. IncomeExpendrture: Income and expendilure is analysed on a monthly basis. Contingency Is allowed wlthin overall budget wrih anticipaled surpluses lo compensate for under performance in othèr areas. The charity has invested in a central data analysis system that monitors operational performance linking into financial perfomwnce. Targets are set and outcomes monitored. Page11 T.H.O.MA.S. (THOSE ON THE MARGINS OF A SOCIETY) (A company Ilmited by guarnnte&) TRUSTEES, REPORT {continued FOR THE YEAR ENDED 31 MARCH 2025 Loss of Public Sector Contracts The charity is h&2vily reliant on public sector funding. However, ils specialist asset base community has placed il in a good position to access sub contracts with prime providers. Local authority commissioning encourages partnernhip bids. nal Mana Under performance with subcontracts impactiNJ contractual targets.. The charity has performance management plans. Operational data reports are provided to managers on a weekly basis. Managers hold meetings viith staff on a weekly basis and with senior management on a monthly basis. Employment of Recovering Addicts.. The ¢harty employs 8 high proportion of people in recovery to fulfil fts mission- hen￿ the risk of relapse. However systems are in place to support staff through Its oulsourced HR Human Resources., The charity outsources its HR to a specialist team. This Includes en occupational health uniL 24 hour help line for staff who may suffer from slre8S and a psychologisl who is available for ¢lini¢al supervision. IT Data P8rfomian¢e L05s'. All data is backed up and stored in an extem81 dats unit. Security of Dala.. ThinkPads are used throughout the organisation with no data 5torad on individual computers. All dats is rnanaged on a netwo￿ system with Indi￿dual password access. Breach of Information Goveman*: The charrty is fully compliant with the NHS informalion governance toolkit. Infonnation governance is part of staff induction. Stsff engage on a refresher course each year. Fragmented Management of H&S. He8tth & safety is managed with risk assessments covering buildings, file. generic pr(¥ect working. lone working and 88feguarding. Each service user has an individual risk assessment. Environmental factors are analysed on a regular basis with strateglc planning to meet the challenge of the business environment. Business coTrlinuity procedures and plans are in place fof unforeseen events. The ch811ty Works with vulnerable people arKI Is fegulated under the Care Qualty Commission. Its governance and management is independently inspected on a regular basis and ft meels all CQC standards. Page 12 T.H.O.MA.S. (THOSE ON THE MARGINS OF A SOCIErY) (A company Ilmlted by guarantee) TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 PLANS FOR FLrruRE PERIODS . FUTURE DEVELOPMENTS Looking ahead, the charty has identified several strategic prior￿leS to strength8n seNice delivery. enhance organisational sustainabilty, and maximise our impact across the communilies we aenle. A key prlorty is the continuation of our Current sub¢or)tract with Greater Manchester Mental Health (GMMH) NHS Foundation Trust across Bolion, Salford, and Trafford. Wrth the contrdct due to be retendered in the new financial year, maintaining our position within this partnership will be critical for ensuring service continuty and preserving our operational footprint in these areas. In preparation, we will ftxus on evidencing Elrong p@rform8nce out¢omes, damonslrating value for money. and hbjhlighling the pcsitive impact we deliver to lo¢al communities. Strengthening rel8llonships wrth commissioners and stakèholders, enhancing service quality. and ensuring full compliance with contra¢tU81 and regulatory requirements will underpin our t8nder readines$. Alongside this work, the PRE {Promoting Recovery Engagement) project has Gontinued to perfomi strongty. deliverlng high engagement and positive outcomes for parti¢ipants. Building on this SUGcess, we see considerable opportunitie8 to expand PRE wilhin the Blsckburn with Damen area. Over the coming year. we wtll work to raise the project's visibility, broaden Teferral pathways, and strengthen coll8bor8tion with local partners to ensure that individuals who would benefit mosl from early recovery-focused interventions can access limely support, Increasing delivery capacity and exploring new community4)ased opportunities will allow us lo exiend PRE'S reach and contribute more widely to local health and wellbeing priortti8S. We will also undertake a comprehensive remodelling of the Bofton service to ensure it is fully aligned with Current and emerging business needs. This review will examine staffing structures. operational processes, resource allocation, and support pathways with the aim of creating a more flexible, sustainable, and outc¢mes-dTivén nM)del. The charity will also continue lo build on Its spot-pur¢hase provision at Wrtion Bank, Blackbum, by responding to local authorty tenders acro65 England to secure new contracts that align with our 8rea8 of expertise. In addition, we aim to subm([ blds that may support the reopening of our charity shops in Accrington, subject to financial viability 8nd local demand. Another strategic priority will be the development of a stronger and more modern social media presence. To date, the charity has not fully utilised digital platforms to raise awareness, engage supporters, or showcase the knpact of our work. Cver the coming year, we will implement a cohesive social media strategy, focusing on consi*ent rnessaging, impactful storytelling, and dats4riven Insight$ to reach wider eudiences. This will include clearer branding, enhanc&d engagement with service users and partner organisations, and the use of analytics to measure reach and effectivene8s. A rnore structured approxh to digital communicallon will help increase visibilty, $UPPOrt fundraising efforts, and 8trenglhen community engagement acr055 the organisation. Finally, the charty will begin the proce85 of divesting its two existing charty shop$, as they no longer align with our current business needs or strategic direction. In recent years, retail oper8tion5 have faced financial and operational challenges, and their contrIbut￿n to organisational objectives has reduc8d. MEMBERS, LIABILITY The trustees of the charity guarantee to contribute an arnount not exceeding £1 to the assets of the charity in the event of winding up. Page 13 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) (A company limlted by guarant00 TRUSTEES. REPORT Icontlnued) FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES, RESPONSIBILITIES STATEMENT The trustees (who a￿ also dlrectcrs of T.H.O.M.A.S. (Those on the Margins of a Society) for the purposes of company law) are responsible for prepadng the truslees, report and the financial statemenls in accordan￿ with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted A￿oUntIng Pradlce). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the finan¢i81 statements unless they are satisfied that Ihey give a true and fair view of the stale of affairs of the sharitable company and of the incoming resources and application of resources, including the income and expenditure, of the chantable cornpany for that period. In preparing these financial statements, the twstees are required to.. select sultable accounting policies and then appty them conslslentty: obsepie the methods and principles in the Charities SORP; make judgments and accounting estimates that are reasonable and prudent., state whether applicable UK Accountlng Standards have been followed, subject to 8ny material departures disclosed and explained In the financial $tatements; prepare the financial statem8nts on the going concem basis unless rt is inappropriate to presume thai the ¢haritable company will continue in operation. The trustees are responsible for keeping adequate accounting records that are sufficient tc show and explain the charttable company's transactions and discbse with reasonable a¢curocy at gny time the financial position of the charitable company and enab18 them to ensure Ihat the financial statements comply wf(h th8 Comp8nl8s Act 2006. They are also responsible for safeguarding the assets of thè charitable company and hence for lakirsg reasonable Steps for the prevention and detection of fraud and other irregularities. DISCLOSURE OF INFORMATION TO AUDITORS Each of the persons who are trustees at the time when this trustees, report is approved has confirmed that: so far as th8t trustee is aware, there is no felevant audit InfOrMat￿)n of which the Charity's auditors are unaware, and each trustee has taken all the sleps that ought to have been tsken as a trustee in order to be aware of any information needed by the charity'$ auditors in connection V¥ith preparing their report and to esta)lish thal the charitys auditors are aware of thal infomation. AUDITORS The auditors. Smith & Goulding Limited. have indicaled their willingness to continue in office, The Designated trustees will propose a motion re-appointing the auditors at a meeting of the tNstees. In preparing this report th8 trustees have taken advantage of the small companies exemplion provided by sectDn 41912) oflhe Companies Act 2006. Trust Truste& Page 14 b JAHkS0 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIEr() (A company limtted by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) OPINION We have audited the financial statements of T.H.O.M.A.S. (ThOSE ON THE MARGINS OF A SOCIETY) (the 'chartty'} for the Y￿ ended 31 March 2025 set out on pages 19 to 38. The finanGial ￿PortIng framework that has been applied in their preparation is applicable law and Unrted Kingdom Accounting Stsndards (United Kingdom Generally Accepted Accounting Practice). Thts report is made solely to the charitable company's members, as a body. in accordance with Part 4 of the Charities {Acrx)unts and Reports) Regulatton5 2008. Our 8udii work has been undertaken so Ihat we migm state to the charitable company's members those matters we are required to state to them in an auditors. report and for no other purpose. To the fu1188t extent pemirtted by law, we do not accept Dr ass4Jme responsibility to anyone other tharb the ch8ritable company 8nd its members, as a body, for our 8udrt work, for this report, or for the opinions we have formed. In our oplnion the financial Staterr￿￿. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of ts incomlng resources and appliGation of resources, including ts incomè and expenditure for the year then ended; have been properly prepared in accordance with United Kingdcth Generally Accepted Accounting Practice.. an•J have been prepared in accordance with Ihe ￿qUirementS of the CompaniesAct 20C6. BASIS FOR OPINION We conducted our audit in 8ccord8n¢e with International Stsndards on ALKliling (UK) {ISAs (UK)) and 8pplicable law. Our responsibilities under those standards are further de5Ctibed in Ihe Auditors. responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance Nvith the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard. and we have fulfilled our other ethical responsibilrties in xcordance wilh Ihese requiremerrts. We believe that the audit evidence we have obtsined is sufficient and appropriate to provide a basis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN We have nolhing to report in respect of the following matters in relalion to which the ISAS (UK) require us to report to you where: the trustees, use of the going concern basi5 of accounting In Ihe preparation ofthe financial statements is not appropriate. or the tru$tee5 have not dtsclosed in the finanGtal statements any ￿entified materi81 Un￿rtaInlieS that may cast significant doubt about the charitable company's abilty to conlinue to adopt the going ￿n￿rn basis of accounting for a period of al least Iwelve months from th8 date when the financial statements are authorised for issue. Page 15 T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) {A company limlted by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY) OTHER INFORMATION The trustees are responsible for the other info￿ation. The other infoThalion comprises the infomialion included in the annual report, other than the financial statements and our auditors, report thereon. Our opinion on the financial statements does not cover the other infomatiDn and. except to the extent otherwise explicilty stated in our report. we do not express any form of assurance conclusion thereon. In connection with our audit ol the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial sLitements or our knowledge obtained in the audtt or olhewiise appears to be materially misstated. If we identify such material inconslstencies or apparent material misstatements. VR are required to detemiine whether there is a material misstatement in the financial ststements or a malerial misststernènt of the other infomiation. If. based on the work we have performed, we conclude that there is a material mi5Stalement of this other information. we are required to report that fact. We have nothlng to report in this regard. OPINION ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006 In our opinion, based on the vmrk undertaken in the course of the audit.. the infomiation given in the Trustees, report for the financial year for which the financial statements are prepared 5s conslstent with the financial statements. the Trustees, report has been prepared in accordance with applicable legal requirements. mA￿ERs ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of our knowledge and understanding of the charitable Company ané its environment obtained in the course of the aLtdit, we have not identified materi81 misststements in the Trustees, report. We h8v8 nothing to report in respect of the following matters in relatr'on to which the Companies Act 20C6 requires us to report to you if, in Dur opinion: adequate accounting records have not been kept. or retums adequate for our audrt have not been received from branches not visiied by us", or the financial slatements a￿ not in agreement wilh the awounting records and relums- or certain disclosures of trustees, remuneration specified by law are not made,. or we have not received 811 the information and exptanalk)ns we require for our audit.. or the trustees wère not entitled to prepare the financial statements in accordance with the small compantes regime and take advantage of the small companies, exemptions in preparing the Trustees. report and from the requirement to prepare a Strategic report. RESPONSIBILITIES OF TRUSTEE5 As explained more fully in the trustees, responsibilities statement. the trustees (who are also the directots of the harty for the purposes of company law> are iesponsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the truslees determine is necessary to erlable the prèparation of financial statements that are free from material misststement, whether due to Iraud or error. Page 16 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIErY) (A company limited by guarantse INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIErY) In preparing the financtal statements, the trustees are responsible for asses$ing the charitable Companls abilty to continue as a golng concem, discloslng, as appficable, matters related to goin9 ¢oncem and using the going concem basis of accounting Un￿55 the trustees efther intend to liquidate the charltable company or to ¢ease operations, or have no realistic altemative but to do so. AUDITORS. RESPONSIBIUTIES FOR THE AUDIT OF THE FINANCIAL STATEMEKrs We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accord8nce wilh the Ad and reFevant regulalions made or having effect thereunder. Our objective5 are to oblain re&vJnable assurance •bout whelhei the financial statements as a whole are free from materlal misstatement. whether due to fraud or error, and to issue an auditors, report that includes our opinion. Reasonable a$sur8nee Is a high level of assurance, but Is not a guarantee that an audit conducted in a¢cordanGe with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or error and are considered material if, individualty or in the aggregate, they c¢uld reasonably be expeded lo influence the economic decisions of users L8ken on Ihe basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Councifs website 8t; www.frc.org.ukJauditorsresponsibilities. This description foms part of our auditors, report. OTHER mA￿ER$ Irregularities. including ftaud. are Snstsnces of rM)Trcompliance with laws and regulations. We design procedures in line with our responsibilities, outlined al)ove, to detect material misstatements in respect of irregularities including fraud. Our approach to identfying and assessing the risks of material misststement in respect of irregularities, including fraud and non-compliantt with laws and regulations, was 88 follows.. - Ihe engagement partner ensured that the engagement team collectively had the appropriate competence, ¢8pabilities and ski115 to identfy or recognise nonrycomplianee with applicable laws and regulations,. - we idenffiied the18WS and regulaiions applicable to the charitable company through discussions with trustees and other management. and from our commercial knowledge and experien￿ of the charity sector., - we fr￿used on specific18ws and regulations whlch we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Aci 2006, taxation legislation and data prole¢lion, employment. environmenlal and health and safety legislatlon. - we assessed the extent of compliance with the laws and regulatlons identified above through making enquirie$ of man8gement and Inspecting18gal correspondence.. and - idenlified laws and regulations were Gommunicated within the audit leam regularly and the tearn remained alert to instances of non and the Companies Acl 2006. The financial statements have been prepared to give a Irue and fair, view and have departed from the CharitEs (Accounts 8nd Reports) Regulations 2008 only to the extent required lo provide a Irue and fairf view. This departure has involved following the Charities SORP (FRS 1021 published on 16 July 2014 rather than the Accounting and Reporting by Ch8rities- Statement of Recommended Practice effective from 1 April 2(￿5 which has since been wtihdrawn. T.H.O.M.A.S. (THOSE ON THE MARGINS QFA SOCIEfY) meets the d8finition of a public benofrt entity under FRS 102. Assets and liabilities are initialty recognised at histOriC81 cost ci transaction value unless othewise stated in the relevant accounting policy. Page 22 T.H.O.M.A.S. (THOSE ON THE MARGINS OFA SOCIETY) (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.2 INCOME All income is reccgnised On￿ the charity has entiilem8nt to the income, it is prob8ble that the income will be recelved and the amount of income receNable can be measured reliably. For legacies, entitlement is taken as Ihe earlier of the date on which either.. the charity is aware that probate has been granted. the eslate has been finalised and not￿￿ation has been made by the executorls) to the Trust that a distribution will be made, or when a distribution is recgived from Ihe 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 notih'ed of the executorfs intention to make a distribution. JNhere legacieg have been notffied to the charity, or the charty is aware of Ihe granting of probate. and the crrteria for income recognition have not been met, then the legacy is treated as a contingent asset and disdosed rf material. Glfts in kind donated for distribvtion are included at valuation and ￿ogniSed as income when Ih are distrfbuted to the projects. Gifts donated for resale are included as income when they are sold. t)onated fa¢llities are included at th8 value to the charty where this can be qu8nttfied and a third party is bearing the cost. No amounts are included in the financial statements for se￿1￿5 donated by volunteers. Donated services or facilities are recognised when the ¢harity has control over the item, any conditlons associaled with the donated item have been met, the receipt of economic benefit from the use of the charity of the itern is probable and that economic benefit can be measured ￿liab￿. In accordance wilh the Charities SORP (FRS 102), the gener81 volunleer time of the Frfends Ss not reeognised and refer to the trustees. report for more infomiation about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis oflhe value of the gift to the charty which is the amount the charlty would have been willing to pay to obtain services or facilities of equrvalent eonomic benefit on the open mark8t' a correspondsng amount 15 then rec￿nIsed in expenditure in the period of receipt. IncDme tsx recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Incom8 tax recoverable in ielation to investment income is ￿cOgnised at the time the investment income is receivable. Other income is recognised in the p8tiod in which rt is receivable and to the exlent Ihe goods have been provided or on completion of the service. Page 23 T.H.O.M.A.S. ITHOSE ON THE MARGINS OF A SOCIETY IA company Ilmit•d by guarantsg) NOTESTOTHEFINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POLICIES (Conllnued) 1J EXPENDrruRE Expenditure is recognised once ther8 is a reg81 or construdive obligation to transfer economic benefit to a third party, rf( is probable that a transfèr of economic benefits will b8 required settlemenl and the amount of the obligat￿n can be measured reliably. Expenditure Is classrfied by aclivty. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each actwity. Direct costs attributable to a single activty are alloc8ted directly to that activty. Shared Costs which contribute to more than one activty and support costs which are not attributable to a single actNity are apporticned be￿n thos8 activitiès on a basis consistent wtih the use of resources. Central staff costs are allocated on the basis of time spent, and dèpre¢iatR)n charges allocated on the portion of the asset's use. Support costs are those costs incurred diredly in 8UPPOrt of expenditure on the objects of the charty and include project management Carried out at Headquarters. Governance costs are those Incurred in connection wlih administration of the charity and Compliance with constitutional and statulory requirements. Charilable a¢tivities and Govemance costs are costs incurred on the Gharity's educational operations. including support ¢osts and ¢osts relating to the govemance of the charity apportioned to ¢haFltable activities. All expenditure 18 Inclusive of irrecoverable VAT. 1.4 TANGIBLE FIXED ASSETS AND DEPRECIATION All assets costing more than £1,000 are capitaffised. Tangible fixed asset5 are carried at cost, net of depreclatlon and any provision for impaimient. Depreclation is provided at rate$ calculated to wrtte off the cost of fixed as$ets,18SS their estimated residual value, over their expected useful lives on the following bases.. 2 % stiaight line 20/0 Stfaighl line 200/0 straight line 20010 Str8lghl line 209/0 Straight line 200k straight line 200h straight line 20)% straight Ilne Fr8ehold property Lrrem Leasehold Propety S￿errn Leasehold Property Plant & machinery MotorV&h￿IeS Fixtures & frttings Office equipment Medical equipment The freehold property is slated at cost less accumulated depreciation. The property has been valued at £475,000 which is below the nel book valuè in the accounts. H¢)wever, as the Trustees consider that the cost of purchasing and converting a similar propety would exceed the current book value of the property, it is not ¢onsidere4J necessary to write down the value of the asset on the balan sheel. 1.5 INTEREST RECEIVABLE Interest on funds held on deposit is included when receNable and the amount can be measurecl reliably by the charity. this is norm81ty upon notification of the interest paid or payable by the Bank. Page 24 T.H.O.MA.S, (THQSEONTHE MARGINSOFAsOCIE￿) (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 AccouKllNG POLICIES (continued) 1.6 OPERATING LEASES Rentals under cperaling leases are charged to the statement of financial activilies incorporating income and expenditure account on a straight line basis over the lease term. 1.7 DEBTORS Trade and other deblors are recognised at the settlement amount after any trade diswunt offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 1.8 CASHAT BANKAND IN HAND Cash at bank and in hand includes cash and short tenn highty liquid investments wtih a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.9 LIABILITIES AND PROVISIONS Liabilities are recognised when there is an obligation at the balance sheet date as a iesuft of a p8St event, it 15 probable that a transfer of e￿)nOMIC benefit will be required In settlement, and Ihe amount of Ihe settlement can be estimated reliably. Liabilities are recognised at the amount that the charty anticipates il will pay to settle the debt or the amount il has received as advanced payments for the g¢xds or services It must provide. PIovi5ions are measured al the best estimate of the amounts required to settle the obligation. Iwhere Ihe effect of the time value of money is material, the provision is based on the present value of Ihose amounts. discounted at the pre-tax discount rate that reflects the ri$ks specific to the liability. The unwlnding of the disccunt is recognised within interest payable and similar charges. 1.10 FINANCIAL INSTRUMENTS The charty onty has flnancial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initialty recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.11 PENSIONS Contributions to the charty's defined contribution pension scherne are charged as expendTrture in ihe year in which they become payable. Page 25 T.H.O.M.A.S. {THOSE ON THE MARGINS OF A SOCIETY) (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S ACCOUNTING POLICIES (continued) 1.12 FUND ACCOUNTING G8n8ral funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general obieGlives of the charty and vthich have not been designaled for other purposes. Designated funds cornprise unTestrictsd funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the linancial statement8. Restricted funds a￿ funds which are to be used in accordance with specific restrictions Imposed by donor$ or which have been raised by the charty particular purposes. The costs of raising and admlnistering such funds are Charged against the Specif￿ fund. The aim and use of each restricted fund is set out in the notes to the financial ststements. 1.13 CRITICAL ACCOUNTING ESTIMATES AND AREAS OF JUDGEMENT Estimates and jud9ments are continually evaluated and a￿ b8sed on historical experience ar￿ other factors, including expectation5 of future events that are believed lo be reasonable under the circumstance5. Critical accounting estimates and assumptb)ns: The charity makes estimates and assumptions concerning the future. The resutting accounting estimates and assumptions will. by definilion, seldom equal the related actual results. The estimat85 and assumptions Ihat have a signiftsnt risk of causing a material adjustmènt to the carrying amounts of assets and Ilabilities within the next financial year are discussed below. Critical areas ofjudgment.. - Depreci8tion Page26 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME FROM DONATIONS AND LEGACIES Restricled Unrestrl¢ted nds funds 2025 2026 Total funds 2025 funds 2024 Donations Including Gtft Ard Sisters of St Joseph Enterprise RAC UK Ltd IMIL cl￿nts Fort Foundation Give As You Live Ltd Sacred Heart Church Napthens LLP 14,902 3,000 2,500 10,000 14,902 3,000 2,SCrf) 10,000 23,285 465 2,376 Total donations and legacies 30,867 30,867 31.966 Tolal 2024 31,966 31,966 Page 27 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY (A company limlted by guarantee NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S CU4TRACTS FOR CHARITABLE SERVICES Restri¢tsd Unrestrlrted Totsl Funds Funds 2025 Funds 2025 2025 TotalFunds 2024 BWD BC - Supporting P8ople- GU BWD BC Soclal Fund - Emergency Focrfl Provision Service User Housing Benefts- Gall&reaves Unit Service User General Beneflts- Vthton Bank B)IVD SSMTRG Service User Housing Beneflls- Salford BST SSMTRG Serv￿er User Housing Benefits- BWD Gatewaysloozehead Lane Addiii'onal spot purchasel funding for bolton housel safford Local Authority Funding for Wrtton Bank Rehab and Spot Purchase Greater ManGhester M8ntal He81th NHS- Salford Bollon House - Service User Housing Benefits Selnet Ltd Spring North Olher small grants bert Gubay The 29 May 1961 Charity Natlonal Lottery Communty Fund VCFSE 27,843 20,000 90,705 90,705 83.547 53,258 72,QOO 217.036 38,500 53,25B 72,IX)O 217,036 38,500 81.141 71,250 250. 788 38,300 14517 14,517 19,097 42,406 42,406 75, 124 512,917 512.917 359,865 429,996 429,996 430,0 6,684 61,584 7,556 41333 375 33,334 3,OCCI 53,909 6,170 113.797 113,797 33,333 3.000 33,333 3,000 67.866 67,866 T¢)tal 67.866 1,674,092 1,741,958 t,666,216 CHARITY TRADING INCOME Restricted Unrestrlcted funds funds 2025 2025 Total funds 2025 Total fiinds 2024 Net income from charity tradirTrg income In 202412025 there was no trading incoffe as the shops wereny traading. Page 28 T.H.OJIIA.S. {THOSE ON THE MARGINS OF A SOCIETY) (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMETrrrs FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME Restricted Unrestrlcted fund5 funds 2025 2025 Total funds 2025 Total funds 2024 Investment income 6.087 6.087 4, 754 Tot812024 4, 754 4, 754 SUPPORT COSTS Total 2026 Total 2024 THOMAS Core storage rent and utillty Costs Wages and salaries National insurance Pension cost 5,582 47,882 4,160 1.208 5,582 47,882 4,160 1,208 &911 43,152 3. 779 1.186 58,832 58,832 54,028 Total 2024 54.028 54, Q28 GOVERNANCE COSTS Restricted Unrestricted funds funds 2025 2025 Totsl funds 2025 Total fvnds 2024 Accountancy fees Auditors. remuneration Legal and professional fees Loan interest Bank charges and loan atrangemenl fees 5.497 5,11XI 13.325 13.677 1,461 5,497 5,100 13.325 13.577 1,461 4,421 6.8t 12,818 17,891 1.687 38.960 38,960 43,617 Page 29 T.H.O.MA.S. (THOSE ON THE MARGINS OF A SOCIETY) IA ¢ornpany limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 NET INCOMEI(EXPENDITURE) This is ststed after charging.. 2025 2024 Depreciation oftsngible lixed a8sets: - owned by the charity Auditors, remuneration - audit Accountwcy fees ,194 5.100 5A97 53,038 6.8LIJ 4.421 During the year. no trustees received any remuneration (2024 - £NIL). During the year. no trustees received any benefits in kind12024- £NIL). During the year. no trustees received any reimbursement of expense5 (2024- £NIL). DIRECT COSTS (Excl Support and Governance costs 2026 2024 Building and general office costs Printing. poslage and ststionery Travel and volunteer eX￿nSeS Staff training and resources SessTonal worker costs Client living expenses Stsff recru-rtmerTrt Social enterpnse costs Wages and salaries Employers national insurance Employ8rs pension costs Depreciation Legal and professional 349,813 9,140 7,479 4329 388, 164 7,279 10,429 4.092 1.040 152.149 1,880 2,407 819,901 71,808 22,528 53,038 148,286 625 909.793 79,051 22.950 56,194 1,589,026 1.534, 715 Page 30 T.H,O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. STAFF COSTS Staff costs were as fcllows: 2025 2024 Wages and salaries ial Security Costs Other pension costs 957.675 83,211 24.158 863,054 75.587 23.714 1,065,044 962.355 The average number of persons employed bythe charity durlng the year was as follows.. 2025 No. 2024 No. Project personnel Charty administration (incl proiects) Noemployee received remuneralion amounting to more than £60,000 in either year. Total remuneratron and benefrts re￿iVed by management and key personnel amounted lo 2025 £111,70212024- £105,553). 11. TANGIBLE FIXED ASSETS Land and Otherfixed bulldings assets Total COST At 1 April 2024 Additions 1,247,182 4,904 199,447 10.878 1,446,629 15,n2 At 31 March 2025 1,252,086 210,325 1A62A11 DEPRECIATION At 1 April 2024 Charge lor the year 487,891 43.708 176,501 12,486 664,392 56,194 At 31 March 2025 531.599 188,987 720.586 NET BOOK VALUE At 31 March 2025 720,487 21,338 741,825 At31 Ma￿h 2024 759,291 22, 946 782,237 Page 31 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) (A company limlted by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. TANGIBLE FIXED ASSETS Icontlnued) 11 DEBTORS 2025 2024 Trad& debtors Other debtor6 Prepayments and awrued income 173083 31.013 119,679 279,386 26, 704 66,986 324.575 373,076 13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Bank loan Other loan Trade Creditors Other taxation and social security Other creditor5 Accruals and deferred income 17,391 12,792 26,321 19,791 7,230 19,723 17.391 12, 792 24.624 17,346 74 158 107, 124 102,248 257,435 14. CREDITORS: AMOUNTS FALUNG DUE AFTER MORE THAN ONE YEAR 2￿4 Bank108n Other loan 30,183 133,831 46,243 190,641 164,014 236,884 P8ge 32 T.H.O.M.A.S. {THOSE ON THE MARGINS OF A SOCIETY) IA Gompany limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR (continued) Creditors include amounts not wholty repayable within 5 years as follows; 2025 2024 Repayable by instalments 66.603 139,472 The bank loan is from Unity TrkBt Bank plc and £43,871 is still owing at 31 March 2025 (tDtal toan repayable over 25 years at a rate of Inte￿St of 2.25tyA over the Bonk's Base Rate). The other loan is for £150.326 Irom Futurebuilders En9land and repayable over 25 years at a rate of interest of 3% over the Bank's Base Rate. The borrowin95 from Unity TNst Bank are secured by a first legal charge on Wtton Bank, Spring Lane. Blackburn. Futurebuilders have the second legal charge on the property. The amount of the secured liability is £363,506. Page 33 T.H.O.M.A.S. (THOSE ON THE MARGINS OF A SOCIETY) (A cornpany Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S 15. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balan¢eat 31 March 2025 Balance at 1 April 2024 Income Expendtture UNRESTRICTED FUNDS Gener81 Funds- all fijnds 1,336,742 1.711,046 (1.816,824) 1.430,964 RESTRICTED FUNDS Balance at 31 March 2025 Balance at 1 April 2024 Income Expenditure Futurebuiklers- capilal grant BWD PCT- capital grant BWD DAAT- Capital grant Public Health England - capit81 grant - new buildin9 VCFSE 77.605 (2.8001 1240) 160) 12,945) (63,949) 74.805 1,218 106 119.938 3.917 166 122083 67,866 202.112 67,866 (69,994) 199,984 Totsl of funds 1,538.854 1,778,912 (1,686,818) 1.630.948 STATEMENT OF FUNDS- PRIOR YEAR Balance al 31 Ma￿h 2024 Balanco at T￿nsI￿5 in/out Income Expendrfure General Funds - all funds 1,267,907 1,689,210 (1.620,145) (230) 1.336,742 Page 34 T.H.O.MA.S. ITHOSE ON THE MARGINS OF A SOCIEr() (A company limited by guarantee} NOTES TO THE FINANCIAL STATEMETrffS FOR THE YEAR ENDED 31 MARCH 2025 15. STATEMENT OF FUNDS (continued> RESTRKTED FUNDS Balance at 31 MwEh 2024 Balan￿ at q Apnl 2023 Transfe in/0 Incom8 E¥penditure Fulurebuilders - capital grant BWD PCT- capilal grant BWD DAAT- capital grant Selnet Ltd Publi¢ Health England - capi181 grant new bulldlng VCFSE 80,405 1, 698 226 (7,786) {2,8CQ) (240) (80) 77, 605 1,458 t66 7,556 125, 828 (2, 945) (6, 170) 122,883 6,170 200,371 13,726 112,215) 230 202, 112 Restricted funds to be carrled forward into the next financlal year are,. Futurebulbyers This fund 1$ lo be utilised in respect of eapital works carried out to the Witton Bank property. BWD PCT- To be spent on capiial works at Wrtton Bank and 181- 192 Dickson Close properties. BWD DAAT - This is to be utlllsed fol inprovements made to previous rental properties wlthin BlaGkburn and Da￿en. Public Health England new building grant - Thls fund has been utilised in pur¢hasing a new property in the Salford area. SUMMARY OF FUNDS- CURRENT YEAR Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Expenditure General funds Restricted funds 1,336,742 202,112 1,711,046 (1.616,824) 1,430,964 67.866 169.994) 199.984 1,538,854 1,778,912 <1.686,818} 1,630.948 Page 35 T.H.O.MA.S. (THOSE ON THE MARGINS OF A SOCIETY (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 15. STATEMENT OF FUNDS (continued> SUMIIIARY OF FUNDS - PRIOR YEAR Balance at 31Ma 2024 Balance 81 f Apn'l 2023 Tft8nslers in/ouf Incon7e Expenditure General funds Restricled funds 1.267,907 200.371 1,689,210 (1,620, 145) 13. 726 (12,215) (230) 1.336, 742 230 202, 112 Y.468,278 1,702,936 (1,632,360) 1.538.854 16. ANALYSIS OF NET ASSETS BEfwEEN FUNDS ANALYSIS OF NET ASSETS BET¥VEEN FUNDS - CURRENTYEAR Restricted Unrestricted lund$ funds 2025 2025 Total funds 2025 Tangible fixed assets cu￿ent assets Crediiors due within one year Creditors due in more than one year 196,067 3.917 545,758 741,826 1,151,468 1.155.385 1102,248) 1102,248) 1164,014) 1164,014) 199,984 1,430.964 1,630,948 ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Restnct8d Unrestricted funds funds 2024 2024 Toial funds 2024 Tangible fixed assets Current assets Creditors due within one year Creditors due in more than one year 782,237 1,048,824 (257,435} (236, 884) 782,237 1,250,936 (257.435) {236.884) 202,112 202, 112 1.336, 742 1,538,854 Page 36 T.H.O.MA.S. ITHOSE ON THE MARGINS OF A SOCIErY) (A company Ilmlted by guarantse) NOTES TO THE FINANCIAL sTATEME1￿s FOR THE YEAR ENDED 31 MARCH 2025 17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Nel income for the year (as per Statement of FI￿nCIal Activlies) 92,094 70.576 Adjustment for. Depreciation charg& De¢reasel(Increase) in debtOTE {Decrease)lincrease in credttors Net cash (used In)Iprovlded by operating actNkles 56,194 48,501 (228,057 53.038 {211,067) 118,743 (31,268) 31.290 ANALYSIS OF CASH AND CASH EQUIVALE 2025 2024 Cash in h8rKI 830,810 877.86Q Total 830,810 877.860 19. PENSION COMMITMENTS Payments were made to personal pension plans for the year ended 31 March 2025. Outstanding monies due 8t 31 March 2025 amounted to £4,757 (2024- £4,509) and are included in creditors. 20. OPERATING LEASE COMMITMENTS At 31 March 2025 the total of the charfty's future minimum 18ase payments under non