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← Transform NE

2025-03-31-accounts

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

TRANSFORM NE (FORMERLY BETHSHAN (NORTH EAST) Company limited by Guarantee

REGISTERED CHARITY NUMBER: 1120015 COMPANY REGISTRATION NUMBER : 06131576

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre

Delling Lane Bosham West Sussex PO18 8NF

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CONTENTS

Page 3 Legal and Administrative Information
Page 4 to 6 Trustees' Report
Page 7 Independent Examiner's Report to the Trustees
Page 8 Statement of Financial Activities
Page 9 Balance Sheet
Pages 10 to 17 Notes to the Financial Statements

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LEGAL AND ADMINISTRATIVE INFORMATION

REGISTERED CHARITY NAME

TRANSFORM NE (Formerly Bethshan(North East)

CHARITY REGISTRATION NUMBER 1120015 COMPANY REGISTRATION NUMBER 6131576 DATE OF REGISTRATION 11th July 2007 START OF FINANCIAL YEAR 1st April 2024 END OF FINANCIAL YEAR 31st March 2025 LEGAL STATUS Company Limited by Guarantee

THE TRUSTEES

TP Dunnett Company Secretary WC Todd B Browne RL Faulkner AJ Davies Chair

CORRESPONDENCE ADDRESS

Top Club Manor Road Washington Tyne and Wear NE37 3BD

INDEPENDENT EXAMINER

Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

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TRUSTEES REPORT

FOR THE YEAR ENDED 31ST MARCH 2025

RERERENCE AND ADMINISTRATIVE DETAILS

The Directors who served during the period were: Ruth Faulkner Andrew Davies Timothy Dunnett Warren Todd Bernice Browne

Senor staff members to whom the day-to-day management of the Charity is delegated are: Timothy Dunnett Joanne Dunnett John Finlayson

Structure, Governance and Management

The charity is governed by Memorandum and Articles of Association incorporated 28 February 2007 as amended by Special Resolution passed 15 September 2023.

Organisational Structure

Senior Leadership Team – responsible to initiate and implement new vision and strategy for the charity, programs, and gatherings of TNE.

Management committee – responsible to implement and operationalise the strategy of TNE.

Trustees/Directors – responsible to provide financial accountability for the vision and strategy of TNE. They are also responsible to ensure that everything the charity does meets all regulatory requirements, laws, etc.

Permanent Staff Members

Chief Executive Officer – Tim Dunnett Chief Advocacy & Impact Officer - Joanne Dunnett

Strategic Executive – John Finlayson (organisation safeguarding lead) Buildings & IT Manager – Shaun Edmondston Business Manager – Mark Taylor

Objective & Activities

Mission Statement

The betterment and transformation of society, relieving suffering, inequality and systemic poverty through addressing health, educational, financial, spiritual, and relational needs.

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TRUSTEES REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2025

Principle Objects

The principal objects of the charity are as follows:

1.to relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the directors from time to time think fit and

2.to advance education in such ways and in such parts of the United Kingdom or the world as the directors from time to time may think fit.

In fulfilment of the principle objects the following activities are undertaken:

  1. Community intervention projects to support ongoing mental, emotional, financial, relational and spiritual wellbeing.

2.Public gatherings online & in person throughout the week providing pastoral care and opportunity for prayer. 3.Training of leaders and conferences that transform society for the good.

4 .Compassionate grants for those in need.

Achievement & Performance

This year our operational structure has consolidated changes and to focus on community transformation addressing the needs of the disadvantaged in the Northeast of England. We continue to strive towards the elimination of systemic poverty in relation to

our region’s health, educational, financial, spiritual, and relational needs. We work with the community vision to see the whole of the Northeast transformed and regenerated with hope.

We have continued to offer weekly gatherings, in multiple different ways, to provide community support and opportunities for personal growth, training and reflective prayer.

This year we have continued to improve the Top Club, Washington to serve the local community of Sulgrave. The community café continues to operate as a multi-use room

meeting diverse local needs. The newly refurbished community hall has a full program of activities including local companies, clubs and charities that use it to serve the area. We continue to invest in staff and local volunteers to train and upskill them to prosper their opportunities in society.

The training rail track installed in the yard of the Top Club continues to host multiple apprenticeship railway courses, bringing finance into the club and advancing employment prospects in the city.

The Park Road building continues to be leased by Oasis Community Housing and functions as a resource centre for homelessness in Sunderland with great success. The Longbenton building is leased by Hopespring and serves the disadvantaged young people of our region with an excellent educational facility. There are no plans to change these, and the buildings are actively used well.

Our finances have remained remarkably constant thanks to the faithful support of our stakeholders. We continue to look for a variety of funding options to expand the capital and project funding out of our base of operations.

We are pleased to continue to improve our governance and policies to be ready to expand and partner with a wider range of public and third sector organisations.

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TRUSTEES REPORT (Continued)

FOR THE YEAR ENDED 31ST MARCH 2025

Financial Review

Main Funders

All funding is raised from within the community. This comprises regular partner giving weekly or monthly as well as special appeals for projects, which we undertake.

Plans For Future Periods

This year we intend to finally secure funding for phase 3 of the capital refurbishment of the Top Club which will include further community social facility and more training space. We intend to transition the café space into a more operational café offering good quality food to the locality and an opportunity for employment and training. We intend to secure project funding for an expanding of service to meet local needs.

Trustees Responsibilities

The Charities Act 2011 require the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period. In preparing those financial statements the Trustees are required to:

i) Select suitable accounting policies and apply them consistently

ii) Make judgements and estimates that are reasonable and prudent

iii) Prepare financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in existence.

The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees on the : 23.9.25

Signed on their behalf by : Print Name: Dr T P Dunnett

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INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS

I report to the trustees on my examination of the financial statements of Transform NE (Formerly Bethshan (North East)) ('the charity') for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements 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 the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

I have no other 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.

Signed : Date : 23.9.25

K Gomes FCIE MAAT Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham West Sussex PO18 8NF

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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025

INCOME FROM:
Notes
Donations & Legacies
3a
Charitable Activities
3b
Other Trading Activities
3c
TOTAL INCOME
EXPENDITURE ON:
Charitable Activities
4a
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE) BEFORE
INVESTMENTS GAINS/(LOSSES)
NET INCOME/(EXPENDITURE)
Transfer Between Funds
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total Funds Brought Forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2025
2024
£
£
£
£
£
158,328
-
8,019
166,347
214,111
63,850
-
-
63,850
56,531
10,922
-
-
10,922
313
233,100
-
8,019
241,119
270,955
216,990
-
8,877
225,867
211,159
216,990
-
8,877
225,867
211,159
16,110
-
(858)
15,252
59,796
16,110
-
(858)
15,252
59,796
-
-
-
-
-
16,110
-
(858)
15,252
59,796
398,970
-
10,593
409,563
349,767
415,080
-
9,735
424,815
409,563

Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.

The notes on pages 10 to 17 form part of these financial statements.

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BALANCE SHEET

AS AT 31ST MARCH 2025

COMPANY LIMITED BY GUARENTEE REGISTRATION NUMBER :06131576

31-Mar-25 31-Mar-24
Notes Total Total
£ £
Fixed Assets
Tangible Assets 2 378,114 369,228
Fixed Asset Investments 2a 420,947 420,947
799,061 790,175
Current Assets
Debtors & Prepayments 8 4,958 3,504
Cash at Bank and in Hand 7 2,043 1,218
Total Current Assets 7,001 4,722
Creditors: amounts falling due 9 55,580 47,499
within one year
NET CURRENT ASSETS (48,579) (42,778)
TOTAL ASSETSless current liabilities 750,482 747,398
Creditors: amounts falling due 10 325,667 337,835
in more than one year
NET ASSETS 424,815 409,563
General Funds 415,080 398,970
Designated Funds 6 - -
Restricted Funds 6 9,735 10,593
Total Funds 424,815 409,563

For the financial year ending 31 March 2025 the charity 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 charity to obtain an audit of its accounts 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 accounting records and the preparation of accounts.

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.

Approved by the Board of Trustees on the date : 23.9.25

Signed on their behalf by : Print Name: Dr TP Dunnett

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NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025

General Information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Top Club, Manor Road, Washington, Tyne and Wear, NE37 3BD.

Statement of Compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

1. ACCOUNTING POLICIES

Basis of Preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.

• income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, non- charitable trading activities, and the sale of donated goods.

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Operating Leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

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NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31ST MARCH 2025

1. ACCOUNTING POLICIES (continued)

Operating Leases (continued)

Lease income is recognised in income or expenditure on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property - 2% straight line Fixtures and fittings - 25% reducing balance

Investment property

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Limited by Guarantee

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Taxation

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.

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NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

2. TANGIBLE FIXED ASSETS

Cost
01-Apr-24
Additions
Cost at
31-Mar-25
Depreciation
01-Apr-24
Charge
Disposals
Depreciation at
31-Mar-25
Net Book Value
31-Mar-25
Net Book Value
31-Mar-24		 Freehold
Fixtures
Total
Property
& Fittings
2025
£
£
£
396,134
125,013
521,147
18,642
-
18,642
414,776
125,013
539,789
33,546
118,373
151,919
8,096
1,660
9,756
-
-
-
41,642
120,033
161,675
373,134
4,980
378,114
362,588
6,640
369,228

The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 March 2025 by the trustees. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The Longbenton property was acquired in 2000 for £68,500 and the Sunderland property was acquired in 2003 for £131,253.

The charity has pledged its investment property shown above as security over its bank loans and overdrafts.

2.a) INVESTMENTS
Valuation
At 1 April 2024 and 31 March 2025
Add: additions to investments
Less: disposals at carrying/fair value
Add: net gain on disposal
Carrying/(fair) value at end of year 31 March 2025		 Total
Investment
Properties
420,947
-
-
-
420,947

All investments shown above are held at valuation

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NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

3. INCOME
Notes
a) Donations & Legacies
Gifts & Donations
Grants
Gift Aid
Stakeholder Giving
b) Charitable Activities
Events
Rent & Reimbursements
c) Other Trading Activities
Other Income		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2025
2024
£
£
£
£
£
-
-
5,582
5,582
4,285
22,207
-
1,403
23,610
56,788
26,368
-
1,034
27,402
32,822
109,753
-
-
109,753
120,217
158,328
-
8,019
166,347
214,111
36
-
-
36
33
63,814
-
-
63,814
56,497
63,850
-
-
63,850
56,531
10,922
-
-
10,922
313
10,922
-
-
10,922
313

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NOTES TO THE FINANCIAL STATEMENTS (continued)

FOR THE YEAR ENDED 31ST MARCH 2025

4. EXPENDITURE:

Note
a) Charitable Activities
Communications
Events and Conference
Consultancy Fees
Depreciation Expense
Finance Costs
Gifts & Donations
Centre Costs
Salaries & Wages
Other Expenditure
Independent Examiners Fees		 Unrestricted
Designated
Restricted
TOTAL
TOTAL
Funds
Funds
Funds
2025
2024
£
£
£
£
£
4,431
-
-
4,431
3,855
36
-
-
36
465
26,673
-
-
26,673
-
9,756
-
-
9,756
9,936
31,172
-
-
31,172
31,598
3,010
-
-
3,010
3,163
40,558
-
1,561
42,119
49,085
87,677
-
-
87,677
95,478
11,817
-
7,316
19,133
15,779
1,860
-
-
1,860
1,800
216,990
-
8,877
225,867
211,159

5. RECONCILIATION OF MOVEMENT ON CAPITAL AND RESERVES

The Company is Limited by Guarantee (06131576) and is a Charity registered with the Charity Commission (1120015) and does not have a Share capital and has no income subject to Corporation Tax.

Profit / Deficit for the financial year
Other Recognised Gains
Balance Brought Forward
Closing Funds at 31st March 2025		 2025
£
15,252
-
15,252
409,563
424,815		 2024
£
59,796
-
59,796
349,767
409,563

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NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

6. FUNDS
Unrestricted Funds
General Funds
Designated Funds
Restricted Funds
House of Prayer Northumbria
Appeals Fund
Fund Events
Total Funds Mar 2025
PRIOR YEAR
Unrestricted Funds
General Funds
Designated Fund
Restricted Funds
House of Prayer Northumbria
Appeals Fund
Fund Events
Total Funds Mar 24		 Balance
Balance
01-Apr-24
Income
Expenditure
Transfers
31-Mar-25
£
£
£
£
£
398,970
233,100
216,990
-
415,080
-
-
-
-
-
10,403
6,616
7,474
-
9,544
190
-
-
-
190
-
1,403
1,403
-
-
10,593
8,019
8,877
-
9,735
409,563
241,119
225,867
-
424,815
Balance
Balance
01-Apr-23
Income
Expenditure
Transfers
31-Mar-24
£
£
£
£
£
338,902
264,073
204,005
-
398,970
-
-
-
-
-
9,734
5,380
4,711
-
10,403
195
160
165
-
190
936
1,342
2,278
-
-
10,865
6,882
7,154
-
10,593
349,767
270,955
211,159
-
409,563

Designated Fund

Funds were designated to be utilised towards the café project within the Washington Property. This year funds were spent on the renovation and furniture for the café. The transfer represents capital items.

Restricted funds - comprise of gifts made to be used for specific purposes.

House of Prayer Northumbria - funds received towards prayer room hosting live prayer and worship. Appeals Fund - funds received towards Book Aid for Africa Appeal and the Hope spring Christmas Appeal.

Funded Events - funds received to support communities in Washington in order to offer a 'Warm Space' for those most in need during the autumn and winter months.

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NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

7. CASH AT BANK AND IN HAND

Cash at Bank and in Hand
8. DEBTORS AND PREPAYMENTS
Trade Debtors
Other Debtors- Gift Aid		 Total
Total
2025
2024
£
£
2,043
1,218
2,043
1,218
Total
Total
2025
2024
£
£
2,595
1,388
2,363
2,116
4,958
3,504

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Independent Examiners Fees
Bank Loans & Overdrafts
Trade Creditors
Accrued Payroll Taxes
Accounts Payable
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
Bank Loans & Overdraft		 Total
Total
2025
2024
£
£
1,860
1,800
43,248
43,248
7,683
36
2,789
2,415
-
-
55,580
47,499
Total
Total
2025
2024
£
£
325,667
337,835

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NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025

11. STAFF COSTS AND NUMBERS

Gross Wages and Salaries
Employer's National Insurance Costs
Pension Contributions
The average head count of employees during the year		 2025
£
80,440
2,868
4,370
87,677
2025
3		 2024
£
88,029
2,850
4,598
95,478
2024
3

The organisation operates a PAYE scheme to pay all employed members of staff and no employees received emoluments in excess of £60,000 (2024: None).

12. PAYMENTS TO TRUSTEES AND RELATED PARTY TRANSACTIONS

During the year T Dunnett, a trustee of the charitable company, only received funds for reimbursement of expenses he paid on behalf of the charity.

No other trustee received any remuneration for professional or other services supplied by the charity (2024: nil).

14. PENSIONS

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £4,370 (2024: £4,598).

13. PUBLIC BENEFIT

The charity acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the charity has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the charity should undertake.

17