## **Turning the Tide, UK** DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2023 Company No. 6357631 Charity No. 1122935 Page 1 ## **Turning the Tide, UK** ## **DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2023** ## **CHARITY INFORMATION** Turning the Tide, UK is a company limited by guarantee which was incorporated on 31st August 2007. ## **DIRECTORS / TRUSTEES** E J Bebb Appointed 31st August 2007 R J Bebb Reappointed 1st September 2016 J C Groves Appointed 2nd December 2015 C A Stoker Appointed 31st August 2007 A J Sumption Appointed 26th May 2015, Resigned 28th June 2023 ## **CHARITY NUMBER** 1122935 ## **CHARITY ADDRESS** 36 Colbourne Road Hove East Sussex BN3 1TB ## **BANKERS** Lloyds Bank Hove Town Hall Branch 74 - 78 Church Road Hove East Sussex BN3 2EE ## **Appointment of new Directors - Policy** Directors are appointed in line with the rules contained in the Memorandum and Articles of Association of the company and they must be in full agreement with the aims and objectives of the charity. Due regard is taken of any experience gained with other charities and any specialist skills that may enhance the contribution of a candidate to the charity if elected. A DBS check is mandatory and all Directors must sign a declaration which includes a conflict of interest clause. ## **Induction of new Directors - Policy** New Directors are supplied with information published by the Charity Commission on the responsibilities and expectations of those appointed to charity work. Latest accounts and statutory information are provided and whatever interview time the new appointee requires with other Directors or senior managers is made available. Directors are required to undertake training as and when the need arises in order to ensure that they are up to date with the legal requirements of the role. Page 2 ## **Turning the Tide, UK** **DIRECTORS' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2023** |**CONTENTS**|| |---|---| ||**Page**| |**Directors' Report**|**3 - 6**| |**Independent Examiner's Report**|**7**| |**Statement of Financial Activities**|**8**| |**Balance Sheet**|**9**| |**Notes to the Accounts**|**10 - 12**| Page 3 ## **Turning the Tide, UK** ## **DIRECTORS' REPORT FOR THE YEAR ENDED 31st AUGUST 2023** The trustees who are also directors of the charitable company for the purposes of the Companies Act present their report together with the financial statements for the above year. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Charities Act 1993 and the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities 2005. ## **OBJECTS AND POLICIES** The charitable company is a non-governmental, non-political organisation which was formed on 31st August 2007. The Articles of Association of the company define the objectives as being: - to advance the Christian faith in accordance with the Statement of Beliefs in such ways and in such parts of Brighton and Hove, the United Kingdom and the world, as the trustees from time to time may think fit; - to further Christian education in such parts of Brighton and Hove, the United Kingdom and the world including but not by way of limitation life-skills training, as the trustees may from time to time think fit; - 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 Brighton and Hove, the United Kingdom and the world, as the trustees from time may think fit; - to fulfil such other purposes which are exclusively charitable according to the law of England and Wales and are connected with the charitable work of the company. The Accounting policies adopted in furtherance of these objects are set out in note 1 to the accounts and there has been no change in these during the year. ## **ORGANISATIONAL STRUCTURE** The charitable company is based in Brighton and Hove and works mainly in that catchment area and in West Sussex. The charity is governed by the directors / trustees, supported by the company secretary. It's workers currently comprise two paid employees and 12-15 volunteers. The charity is currently seeking to appoint at least one new trustee. The charity works in partnership with local churches, organisations and individuals, and has received referrals of families to it's care from a variety of organisations and agencies. ## **DIRECTORS / TRUSTEES** The directors in office during the year and at the date of this report are detailed on page 1, and are trustees for the purposes of Charity legislation. Page 4 ## **Turning the Tide, UK** ## **DIRECTORS' REPORT** (Continued) **FOR THE YEAR ENDED 31st AUGUST 2023** ## **STATEMENT OF THE RESPONSIBILITIES OF THE DIRECTORS** Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the company's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the directors are required to: - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements; - prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue in operation. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. 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. ## **MAIN ACTIVITIES AND AIMS** The main activity of the charity during the year has been the continuation and development of it's main project, 'TREASURE'. ## **General** The charity aims to help families, children and young people, in particular through its TREASURE project, in the following ways: - By showing them all genuine care, esteem and acceptance regardless of their background, beliefs or behaviour; - By the provision of appropriate, age-specific, edifying and fun activities in residential events, schools, clubs and other venues and contexts. The specific outcomes sought include encouraging everyone and teaching them that they are much loved. ## **The advancement of the Christian faith** The charity and its workers seek to live out their faith consistently through their actions, words and activities. ## **The furtherance of Christian education** The charity aims to demonstrate the Christian faith and encourages people, especially the young, to live a lifestyle aligned with the Christian values they are being shown. ## **Further information** A fuller description of how the charity seeks to serve families and the young especially, how it operates and the projects it undertakes is available on it's website at www.turning-the-tide.com. Page 5 ## **Turning the Tide, UK** ## **DIRECTORS' REPORT** (Continued) **FOR THE YEAR ENDED 31st AUGUST 2023** ## **HOW OUR ACTIVITIES DELIVER PUBLIC BENEFIT** Within its activities the charity arranges residential events ('TREASURE Weekends Away') aimed at helping and encouraging families with school-aged children, as well as providing pastoral support to those families between the events. Most of the parents are single mothers and some are referred to the charity by other agencies. Issues represented in the families supported include special educational needs (such as autism and ADHD), racial discrimination, mental health challenges and histories of domestic violence. These circumstances have impacted parents and children negatively; the team seek to encourage all the individuals, which very often results in a stronger sense of identity, increased self-esteem and greater confidence. Written feedback from the families is consistently very positive; the respite provided by the events and the support given by the charity have been described as invaluable. Families are asked to contribute towards the costs of the residential events, including the accommodation and the catering, on a 'pay what you can afford' basis. Fundraising activities are carried out by the charity to cover the shortfall and financial support is thus given to each family as required. The events are publicised locally and online and any family with school-aged children would be welcome to come to enjoy a fully catered break in a beautiful setting. During our TREASURE events, whilst we do not seek to promote religion or a specific church, short, accessible and age-appropriate meetings are held in which there is Christian input. There is an identifiable benefit to the families from being shown Biblical values and also in giving the opportunity for members of the public to be involved and helped in ‘divine worship’. Families coming to our events all benefit and their individual networks are also widened, strengthened and encouraged. This benefits the wider society; the reduction in social isolation, leading to improved cohesion within society, are good examples of the public benefit derived. It is widely recognised that all the activities the charity provides and participation in them by families, children and young people, bring these significant benefits to society. It isn’t always possible to quantify these benefits but, nevertheless, the benefits can be ‘recognised, identified, defined and / or described’. ## **MAIN ACHIEVEMENTS OF THE CHARITY DURING THE YEAR** The charity has been successful in delivering all the TREASURE weekends away planned for the year. Every event has been full to capacity and the families helped have all provided very positive feedback. These events and the pastoral care delivered by the charity's staff and volunteers have significantly helped and encouraged all the single parents and their children. These achievements have also benefitted the wider society as a whole, for example by improving mental heath, by reducing the isolation felt by all of the beneficiaries and by increasing their sense of inclusion in society. The directors believe the charity has continued to meet most of the objectives that have been set. ## **FINANCIAL RESULTS** There was an unrestricted surplus of £995 for the year which has been carried forward to the following period. The directors consider these results to be satisfactory and believe that the company is well-placed for the future. ## **VOLUNTARY HELP AND GIFTS IN KIND** The directors are very grateful for the generous giving of the charity's supporters both in terms of finances and of time given voluntarily. The charitable company would not function without the contributions of its supporters. Turning the Tide, UK DIREcfoRS' REPORT (Contlnued) FOR ThE YEAR ENDED 31st AUGusf 2023 INVEsfMEpir pouc The directors have p)y￿r to make lrwe5t￿ts as fiL All fvrKJs are used l alkxated as tty becL¥7E available so that to date there have been minimal cypxtunities for InvesimenL The directors conshjer that It woukj ￿ d&lrable to have a wotklThJ reseNe equ￿a￿t to three ths extthditure in order to SU5ts5n the var* of proi&ts it carries out. This Is revi•ved regularty. At the [￿nt time furKls a￿ utiltsed as tecfft available and the totsl Reserve5 of the charlty at 3tst Awjust 2023 have Incwsed to £1,489. FuniRE ArnvrrES AND POTENTIAL FXNANCJAL IMPACT The charty's artivities have teen continued for 19 years and the TREASURE proiett since 2012, as a fatth mlssknn. Thls longevlty, whlch InclLkJes the SLKcessful rwigabon of the reont pandem gives cOnfide￿e for the flrture. The current intention is for the actlvltte8 ol the charity to be CAintlnued and rf F4Jssible expanded,. there is considerable potential for the TREASURE project to be offered to many more famil but this will necessitate more paid staff and volunteers. There is also the Fossibilty of a partnersh tetween the charity and at least one ¢)ther organisat￿ft to help this desir￿ eX[kins￿n. Wot* in these areas has started alwdy, tcwher wlth the rttessary fv￿l￿￿Ing. RISK MANAGEMENr The directors are COnf￿￿t that rth are keFt to a rnlnlmum thn)ugh strLt finanaal control with regular and annual rev￿. The dlrectors cortskjer that the main risk to the CDmpany would be reduct￿ in the numter of SUPFQrters I furKlers or In th&r a￿.Ity or desire to gNe. This risk is managed through regular reFrfXt'rvJ crf gMfVJ trends arKI xtlve deNtk)pment arml coMmunKat￿?n of the growirwj vts*)n of the charity, I￿l￿dIr￿j through fu￿11¢¥j appl￿b)ns. To date supwrt ha5 C￿tin￿l to grtrAr the dirfLtots are corrfkknt that thls tre￿1 wlll continue. Apprnved by the direct4yrs on18 IIAR m4 and slgned on thelr behalf by. C A Stokar Page 7 ## **Turning the Tide, UK** ## **INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2023** I report to the charity Trustees on my examination of the accounts of Turning the Tide, UK for the year ended 31st August 2023. ## **RESPONSIBILITIES AND BASIS OF REPORT** As the charity’s Trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”). Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act. ## **INDEPENDENT EXAMINER'S STATEMENT** I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: - accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - the accounts do not accord with such records; or - the accounts do not comply with relevant accounting requirements under section 396 of the - Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or - the accounts have not been prepared in accordance with the Charities SORP (FRS102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed : Date : 22th March 2024 Zita Derbak MAAT AATQB Independent Examiners Ltd Unit 2 The Broadbridge Business Centre Delling Lane Bosham PO18 8NF Page 8 ## **Turning the Tide, UK** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31st AUGUST 2023** |**Note**
**Incoming resources**
Donations and grants
2
From activities to further the charity's objects
TREASURE events
3
From activities to generate funds
Investment income
**Total incoming resources**
**Resources expended**
To further the charity's objects
Operating costs
4
Governance
5
**Total resources expended**
**Net incoming / (outgoing) resources before transfers**
Transfers between funds
**Net incoming / (outgoing) resources after transfers**
Balances brought forward
**Balances carried forward**||**2023**|**Total**
£
24,246
10,522
15
34,783
33,278
510
33,788
995
-
995
494
1,489||**2022**
**Total**
£
24,374
9,319
-| |---|---|---|---|---|---| ||**Desig-**
**nated**
**fund**
£
-
10,522
-
10,522
8,780
-
8,780
1,742
-
1,742
-174
1,568|**Unres-**
**tricted**
**funds**
£
24,246
-
15
24,261
24,498
510
25,008
-747
-
-747
668
-79|||| ||||||33,693| ||||||36,095
960| ||||||37,055| ||||||-3,362
-| ||||||-3,362
3,856| ||||||494| There were no recognised gains or losses for the year other than those included in the above Statement of Financial Activities. The notes on pages 10 to 12 form part of these financial statements. Turning the ride, UK Company No. 6357631 Page 9 BALANCE SHEEr AS AT 3tst AUGusf 2023 2023 2022 Flx•d Ta￿J￿￿e fix8J assets Debto Cash at bank a￿1 In 1.688 1.079 2,767 1.278 358 715 1.073 579 Credltorn: Amounts falllng due wlthln one y•ar Nat ￿rr*Tht aM4ts 1 (Ilabllitie6) 1.489 1,489 Ilet a#4ts 1 {Ilabllltl•*) 1,489 narKed bv,. io io -174 io -79 668 1.489 494 The dirths ao satisfi￿1 that the company 15 entitl8J to exemption from tt* reNuireM￿t to c&tsSn an aLMJIt utvjer secfjon 477 of the Companles Att 2006 aThJ that the n￿71￿ has ￿t relu1￿ company to ot*ain an audit in a(￿rdan￿ with 5Ktion 476 of tt* ACL The finandal stat￿ts were approv•d by lh• dlr•etorn M 18 MAR 1021 and *ined on tIMlr b•hall by." EJBebb Direct( r¥xes ￿ p&Jes 10 to 12 f￿rn part rf tr*se finarnal statem¥ Page 10 ## **Turning the Tide, UK** ## **NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2023** ## **1. Accounting policies** - a. These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with: - the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014; and with - the Charities Act 2011. The charitable company constitutes a public benefit entity as defined by FRS 102. - b. Voluntary income is received by way of donations and gifts and is included in full in the Statement of Financial Activities when receivable, together with any tax recoverable thereon. The value of services provided by volunteers has not been allowed for. - c. Grants are recognised in full in the Statement of Financial Activities in the period in which they are receivable. - d. All other incoming resources are included when receivable. - e. Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered. - f. The company's policy is to provide for depreciation to write off the cost of fixed assets over their expected useful lives. However the company has no fixed assets at this time. - g. The company is limited by guarantee and therefore has no share capital. - h. Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. - i. Designated funds are unrestricted funds earmarked by the trustees; the only Designated fund in these accounts relates to TREASURE events arranged by the charitable company. - j. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which fully meets the criteria is charged to the relevant fund. ## **2. Donations and similar incoming resources** |Donations from supporters
Grants from trusts
Grants from Government Job Retention Scheme||**2023**|**Total**
£
4,346
19,900
-
24,246||**2022**
**Total**
£
4,109
19,250
1,015| |---|---|---|---|---|---| ||**Desig-**
**nated**
£
-
-
-
-|**Unres-**
**tricted**
£
4,346
19,900
-
24,246|||| ||||||24,374| Page 11 ## **Turning the Tide, UK** ## **NOTES TO THE ACCOUNTS** (Continued) **FOR THE YEAR ENDED 31st AUGUST 2023** |**3.**
**Income from activities in furtherance**
**of the charity's objectives**
TREASURE events
**4.**
**Cost of activities in furtherance**
**of the charity's objectives**
Costs of TREASURE events
Staff costs
Premises costs
Travel
Courses, conferences and meetings
Postage, stationery and office supplies
Subscriptions
Insurance and miscellaneous costs
Donations
**5.**
**Governance costs**
Accountancy||**2023**|**Total**
£
-
-
**Total**
£
8,779
20,984
355
506
444
594
499
721
396
33,278
**Total**
£
510||**2022**
**Total**
£
9,319| |---|---|---|---|---|---| ||**Desig-**
**nated**
£
10,522
10,522|**Unres-**
**tricted**
£
-
-
**2023**|||| ||||||9,319| ||||||**2022**
**Total**
£
9,763
23,507
432
359
88
868
316
578
184| ||**Desig-**
**nated**
£
8,779
-
-
-
-
-
-
-
-
8,779|**Unres-**
**tricted**
£
-
20,984
355
506
444
594
499
721
396
24,499
**2023**|||| ||||||36,095| ||||||**2022**
**Total**
£
960| ||**Desig-**
**nated**
£
-|**Unres-**
**tricted**
£
510|||| ## **6. Directors and related parties** The following directors received salary payments during the year as follows: |-|E J Bebb|£14,565| |---|---|---| |-|R J Bebb|£9,395| These totals include amounts charged to Residential events and to Costs of activities in furtherance of the charity's activities. They represent fair value for services provided to the company. In addition E J Bebb received re-imbursement of expenses incurred totalling £2,096. Donations from The Rosaz Charity totalling £15,000 were received in the year; C A Stoker is a trustee of both charities. ## **7. Fixed assets** The company had no fixed assets during the year. Page 12 ## **Turning the Tide, UK** ## **NOTES TO THE ACCOUNTS** (Continued) **FOR THE YEAR ENDED 31st AUGUST 2023** |**8.**
**Debtors**
Tax recoverable
Prepaid deposits on events
**9.**
**Creditors: Amounts falling due within one year**
Other creditors
Accruals
**10.**
**Restricted funds analysis and movement of funds**
**2022**
**Brought**
**Forward**
**Income**
£
£
**Restricted funds**
-
-
**Designated fund**
TREASURE events
-174
10,522
**Unrestricted funds**
General fund
668
24,261
**Total funds**
494
34,783|**Expenses**
£
-
8,780
25,008
33,788|| |---|---|---| |||| |||| |||| ## **11. Capital commitments** There were no capital commitments at the year end. ## **12. Post balance sheet events** There are no significant events to report. ## **13. Controlling party** The company is controlled by the directors.