2025-08-31-accounts - Turning The Tide, UK

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

Turning the Tide, UK

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025

Company No. 6357631 Charity No. 1122935

Page 1

Turning the Tide, UK

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025

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 P P Thomasoo Appointed 27th June 2024 J M Thomasoo Appointed 27th June 2024

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 Trustees - Policy

Trustees 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 to the charity.

A DBS check is mandatory and all Trustees must sign a declaration which includes a conflict of interest clause.

Induction of new Trustees - Policy

New Trustees are supplied with the charity's Induction Pack and referred to the 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 time the new appointee requires with other Trustees or senior managers is made available.

Trustees 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

TRUSTEES' REPORT AND ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025

CONTENTS
	Page
Trustees' 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

TRUSTEES' REPORT FOR THE YEAR ENDED 31st AUGUST 2025

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 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 Trustees 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.

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.

Page 4

TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31st AUGUST 2025

Turning the Tide, UK

MAIN ACTIVITIES AND AIMS (Continued)

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.

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 at least one primary school-aged child 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 both the TREASURE weekends away planned for the year. Each event has been full 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 health, by reducing the isolation felt by all of the beneficiaries and by increasing their sense of inclusion in society.

The Trustees believe the charity has continued to meet most of the objectives that have been set.

Page 5

Turning the Tide, UK

TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31st AUGUST 2025

FINANCIAL RESULTS

There was an unrestricted surplus of £5,113 for the year which has been carried forward.

FINANCIAL REVIEW

The total income for the year of £42,620 was significantly up on the previous year (£35,100) and the highest ever for the charity; the total expenditure was £36,839 (previous year £39,863). The net incoming resources totalled £5,781 which resulted in a positive year end balance on the balance sheet of £2,507.

The Trustees consider the charity's financial position at 31st August 2025 to be satisfactory.

RESERVES POLICY

Taking into account the charity's actual risk profile, funding patterns and operational needs, the Trustees believe that it would be desirable to have Unrestricted reserves equivalent to at least three months' expenditure, to be sure of being able to sustain the ministries it provides. Being a very small charity, with one major project, the cash flows are relatively easy to manage. It's largest item of expenditure is the venue hire for the TREASURE Weekends Away that it arranges and the payment terms on the invoices for this are 'within seven days'.

The charity has never had any significant cash flow difficulties and always been able to settle all its debts. At times the payment of salaries has had to be delayed but the two employees, who are also Trustees and the founders of the charity, have been in a position to accept this late payment, as part of their commitment to the charity and it's work.

This policy is reviewed regularly and all efforts are made to sustain Unrestricted reserves. Funds are utilised as they become available however and the total Reserves of the charity at 31st August 2025 were £2,507. Since this date, the charity has received a significant legacy that has been added to it's Unrestricted reserves.

FUTURE ACTIVITES AND POTENTIAL FINANCIAL IMPACT

The charity's activities have been continued for over 20 years, including the TREASURE project since 2012, as a faith mission. This longevity, which includes the successful navigation of the Covid pandemic, gives confidence for the future.

VOLUNTARY HELP AND GIFTS IN KIND

The Trustees 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 and volunteers.

INVESTMENT POLICY

The Trustees have power to make investments as they see fit. All funds are used / allocated as they become available however, so that to date there have been minimal opportunities for investment.

Page 6

TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31st AUGUST 2025

Turning the Tide, UK

RISK MANAGEMENT

The Trustees are confident that risks are kept to a minimum through strict financial control with regular and annual reviews. They consider that the main risk to the company would be a reduction in the number of supporters / funders or in their ability or desire to give. Whilst there are from time to time cash flow shortages, the charity's main project, TREASURE, has always been attractive both to donors and fund making charities (many of whom become repeat funders) and hence the charity's operations are consistently fundable. This risk is managed through regular reviews of funding opportunities and giving trends, together with active development and communication of the growing vision of the charity, including through funding applications. To date support and income have continued to grow and the Trustees are confident that this trend will continue.

STATEMENT OF THE RESPONSIBILITIES

The Trustees (who are also the Directors of Turning the Tide, UK for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any material departures disclosed and explained in 'the financial statements; and - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

This annual report was approved by the Trustees of the charity and signed on its behalf:

On:

By:

Print name:

C A Stoker

Page 7

Turning the Tide, UK

INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2024

I report to the charity Trustees on my examination of the accounts of Turning the Tide, UK for the year ended 31st August 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the charity’s Trustees of Turning the Tide, UK (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 Turning the Tide, UK 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 respect of Turning the Tide, UK as required by 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 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed : Zita Derbak

Date : 27/11/2025

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 2025

	2025	2024 Total £ 25,113 9,967 20
Desig- nated fund £ - 9,075 - 9,075 8,407 - 8,407 668 - 668 1,507 2,175	Unres- tricted funds £ 33,506 - 39 33,545 27,694 738 28,432 5,113 - 5,113 -4,781 332
		35,100
		39,269 594
		39,863
		-4,763 -
		-4,763 1,489
		-3,274

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.

Page 9

Turning the Tide, UK

BALANCE SHEET AS AT 31st AUGUST 2025

BALANCE SHEET AS AT 31st AUGUST 2025
Note £ £ Fixed assets Tangible fixed assets 8 - Current assets Stocks - Debtors 9 1,801 Cash at bank and in hand 2,226 4,027 Creditors: Amounts falling due within one year 10 1,520 Net current assets / (liabilities) 2,507 2,507 Creditors: Amounts falling due after more than one year - Net assets / (liabilities) 2,507 Financed by: Restricted funds 11 - Designated fund - TREASURE events 11 2,175 Unrestricted funds - General Fund 11 332 Total reserves 2,507 2025	2024
	£ £ - - 1,199 631 1,830 5,104 -3,274 -3,274 - -3,274 - 1,507 -4,781 -3,274

		-3,274 -
		-3,274
		- 1,507 -4,781
		-3,274

The notes on pages 10 to 12 form part of these financial statements.

For the financial year ended 31st August 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' 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 Trustees 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.

The financial statements on pages 9 to 13 were approved by the Trustees and authorised for issue:

On:

By:

Print name:

E J Bebb

Page 10

Turning the Tide, UK

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st AUGUST 2025

1. Charity status

The charity is limited by guarantee, incorporated in England, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2. Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

a. Statement of Compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

b. Basis of preparation

Turning the Tide, UK meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

c. 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.

d. Grants are recognised in full in the Statement of Financial Activities in the period in which they are receivable.
e. All other incoming resources are included when receivable.
f. Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered.
g. 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.

h. The company is limited by guarantee and therefore has no share capital.
i. 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.
j. 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.
k. 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.

Page 11

Turning the Tide, UK

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 31st AUGUST 2025

3. Donations and similar incoming resources

3. Donations and similar incoming resources
Desig- nated £ Donations from supporters - Grants from trusts - Legacy - - 4. Income from activities in furtherance of the charity's objectives Desig- nated £ Residential TREASURE events 9,075 9,075 5. Cost of activities in furtherance of the charity's objectives Desig- nated £ Costs of TREASURE events, excluding Staff costs allocation 6,007 Staff costs 2,400 Premises costs - Travel - Courses, conferences and meetings - Postage, stationery and office supplies - Subscriptions - Insurance and miscellaneous costs - Donations - 8,407		2025	Total £ 7,897 25,609 - 33,506 Total £ 9,075 9,075 Total £ 6,007 26,802 343 505 548 140 513 784 459 36,101	2024 Total £ 5,599 18,500 1,014
	Desig- nated £ - - - -	Unres- tricted £ 7,897 25,609 - 33,506 2025
				25,113
				2024 Total £ 9,967
	Desig- nated £ 9,075 9,075	Unres- tricted £ - - 2025
				9,967
				2024 Total £ 7,228 28,195 301 544 486 869 497 738 411
		Unres- tricted £ - 24,402 343 505 548 140 513 784 459 27,694
				39,269

Staff costs - please see Notes 7 and 10 for further details. £1,200 was contributed to each salary, in total £2,400, from the Designated TREASURE fund.

6. Governance costs Accountancy 7. Trustees and related parties		2025	Total £ 738	2024 Total £ 594
	Desig- nated £ -	Unres- tricted £ 738

The following Trustees received salary payments during the year as follows:	The following Trustees received salary payments during the year as follows:
- E J Bebb	£18,212
- R J Bebb	£8,590

These totals represent fair value for services provided to the company.

In addition E J Bebb received re-imbursement of expenses incurred totalling £1,231.

Donations from The Rosaz Charity totalling £10,000 were received in the year; C A Stoker is a trustee of both charities. Donations from Robertson Hall Trust totalling £4,000 were received in the year; J C Groves is a trustee of both charities.

Turning the Tide, UK

Page 12

NOTES TO THE ACCOUNTS (Continued) FOR THE YEAR ENDED 31st AUGUST 2025

8. Fixed assets

The company had no fixed assets during the year.

9. Debtors

9. Debtors Tax recoverable Prepaid deposits on events 10. Creditors: Amounts falling due within one year Other creditors Accruals		2025 £ 451 1,350 1,801 2025 £ 244 1,276 1,520		2024 £ 299 900
				1,199
				2024 £ 110 4,994
				5,104

11. Funds analysis and movement of funds

Restricted funds Designated fund TREASURE events Unrestricted funds General fund Total funds	2024 Brought Forward £ - 1,507 -4,781 -3,274	Income £ - 9,075 33,545 42,620	Expenses £ - 8,407 28,432 36,839	Transfers £ - - - -	2025 Carried Forward £ - 2,175 332
					2,507

12. Capital commitments

There were no capital commitments at the year end.

13. Post balance sheet events

There are no significant events to report.

14. Controlling party

The company is controlled by the Trustees.