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2023-03-31-accounts

Gordon Moody Association

(a company limited by guarantee) Annual report and financial statements

For year ended 31st March 2023

Trustees’ Annual Report 22-23

1

Contents
Page
Reference and Administrative
Details 3
Trustee's Annual Report 4
Trustees' Responsibilities
Statement 15
Independent Auditors'
Report 16
Statement of Financial Activities 20
Balance Sheet 21
Statement of Cash Flows 22
Notes to the Financial Statements 23

Trustees’ Annual Report 22-23

2

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2023

Company Number 06302768 England & Wales
Charity Number 1124751
Principal Office Gordon Moody Association
Unit 3, Castlegate Court
1 Castlegate Way
Dudley
West Midlands
DY1 4RD
Director and Trustees Peter Hannibal (resigned 8 September 2022)
Dr. John McAlaney
Annika Lindberg
Nicola Kalk (resigned 30 September 2022)
Adam McLaughlin
Robert Panou
Adam Fairhead (Treasurer)
Claire Arnold
Nazir Badat (Chair, appointed 8 April 2022)
Willem Van Oort (appointed 8 September 2022)
Dr. Ryan Kemp (appointed May 2023)
Senior Management Matthew Hickey (Chief Executive Officer)
Dragos Dragomir (Clinical Director)
Julia Herdman (Finance Director)
Lucy Bennett (HR Director)
Emma O’Reilly (Commercial Director)
Jon Murray (Operations Director)
Auditors UHY Hacker Young (Birmingham) LLP
9-11 Vittoria Street
Birmingham
B1 3ND
Bankers CAF Bank
25 Kings Hill
West Malling
Kent
ME19 4JQ
Solicitors Trowers and Hamlins
3 Bunhill Row
London
EC1Y 8YZ

Trustees’ Annual Report 22-23

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1. Chair’s Introduction

Welcome to Gordon Moody’s Financial Statements for the year ended 31 March 2023, a period during which our turnover has grown to £5.2m pa (2021/22 £3.4m). We made a net income of £719,892, of which £425,000 has been designated for future investments.

Since our charity was set up in 1971, it has become a force of healing and hope for individuals, families and communities affected by gambling related harm, and we are now on a journey to become the leading provider of gambling therapy services in the UK.

We provide residential treatment for those with a severe gambling disorder, and continue to lead the way with our clinical expertise, specialist residential therapies and on-going support services. We work with people who are ready and committed to confront their gambling addiction and we aim to help those addicted to gambling to quit for good.

This year GambleAware, one of our major grant providers, approved a 5-year commissioning agreement with Gordon Moody. This agreement significantly strengthens Gordon Moody’s long-term financial security.

Women face unique issues around addictive gambling. According to research carried out by GambleAware in 2022, there was a 54% increase in the number of women gambling online between 2017 and 2021, compared to 28% of men. Studies suggest that women tend to start gambling at a later age but those seeking treatment progress into disorder more quickly than men. We are therefore proud to have recently opened a permanent home for Gordon Moody women’s residential treatment in Wolverhampton, which is a world first. The new centre was officially opened by the City of Wolverhampton Mayor, Dr. Michael Hardacre, on 28 June 2023, attended by staff, alumni and other stakeholders.

We have also taken out a long-term lease on a former care home, The Cedars in Redditch. When it opens in early 2024, it will be our flagship service centre with 28 beds, delivering a 24/7 therapeutic environment.

But sadly, this year we said goodbye to our MacKenzie Road treatment centre in Beckenham. After over 36 years there, the Trustees decided that the level of facilities and treatment capacity that it offered did not meet the charity’s needs going forwards. I would like to thank Dave Hollingsworth and his Beckenham staff for the professional work they did there over many years.

This year we also said goodbye to two of our Trustees, Peter Hannibal and Nicola Kalk. I would like to take the opportunity to thank both Peter and Nicola for the work and dedication that they provided to the organisation.

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I was delighted to be appointed a Trustee and Chair of Gordon Moody in April 2022, and later to welcome a further two new Trustees, Willem Van Oort, an independent business consultant with extensive practice in regulated gambling markets, and Dr. Ryan Kemp, an experienced NHS Clinical Director.

In April this year, the UK Government published its review of the Gambling Act 2005. The white paper includes proposals for a statutory levy to secure long-term, independent funding for quality gambling research, education and treatment. This could lead to significant changes on how we are financed, and therefore Gordon Moody will continue to speak with Government ministers, and other influential stakeholders, to ensure that our financial future remains secure.

Together with the Board of Trustees, I would like to thank our supporters and donors for their contributions that have enabled us to make Gordon Moody what it is today.

I also wish to thank our staff and management team for their efforts this year. It has been one of significant change for the organisation.

Finally, I would also like to thank my fellow Trustees on the Board for bringing their expertise and time to steer and govern the excellent work that was originally initiated by Rev. Gordon Moody in the early 1970s.

Nazir Badat Chair of Trustees

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2. Objectives & Activities

Gordon Moody provides help and support to disordered and compulsive gamblers whose addiction has become such a problem it is having a severe negative impact on the way they live their lives and on those around them. Gordon Moody is the only charity in the UK providing residential care, dedicated to treating and supporting those most severely affected by gambling harm.

Our core values

In 50 years, we have helped many people and our mission has grown from providing a safe recovery space in one building to providing the most innovative gambling therapy treatment in the UK, guided by our core values – P.R.O.U.D.

Passionate – We are committed, enthusiastic, caring, and immensely proud of the difference we all make. Our mission shines through everyone.

Respectful – We value everyone, see the best in them and ensure everyone has a voice and is heard.

Open – We are transparent and do what we say we will do. You can trust us and rely on us.

United – We believe in collaboration over competition and freely share our knowledge and experience to help and empower others.

Dynamic – We are bold trailblazers, embrace and inspire change and actively seek out new or better ways of doing things.

What we do

Our approach is based on compassion and understanding to help people create a clear picture of what they want their life to be in recovery; engage in and understand the opportunities in their lives; and identify the changes that must take place to put themselves where they want to be.

We offer the following services free of charge:

Residential treatment centres

Offering intensive evidence-based recovery programmes, as well as respite, counselling and support for families.

Recovery housing

Residential relapse prevention and aftercare programme for those who are not quite ready for living independently without some additional support.

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Retreat and counselling programmes

Programmes that combine a short-stay residential with at-home counselling support.

Wrap-around support

Providing seamless care and support for those considering any of our residential and retreat and counselling programmes; post-treatment support to maintain recovery and family and friends support to help those who are affected by a loved one’s gambling addiction.

Therapy for gambling addiction

On-line support, advice, 1-2-1 and group interaction, and a variety of support materials provided in a range of languages for anyone affected by gambling addiction.

Gordon Moody has continued to expand the services that we offer, and in 2022/23 we achieved the following:

Our Key Strategic Aims 2022 - 2026

  1. Quality Service Delivery – Maintaining the highest quality of unique, safe and effective evidence-based care for those most severely affected by gambling addiction.

  2. Greater Accessibility & Diversity – Extending our reach across the whole of the UK - ensuring diversity, equality and inclusion are at the heart of everything we do so that our treatment and care is available to all.

  3. Data Driven Evidence – Better data collection to help influence stakeholders, demonstrate our impact to potential funders and evidence through R&D the future areas in which we should work.

  4. Collaboration with Partners – Deepen the complexity of our care, increase our reach and grow the number of severely affected people we can treat via collaboration with the most trusted partners.

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  1. Sharing Our Expertise - Grow our reputation as the ‘gold standard’ for the development of gambling therapists by establishing a Gordon Moody-branded competency framework and via the external accreditation of our training programmes.

And underpinning all these aims are the following:

3. Public Benefit

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit, 'Charities and Public Benefit'.

The Board of Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit, when reviewing the aims and objectives and in planning the charity's future activities. The Trustees consider how planned activities will contribute to the aims and objectives set.

4. Achievements & Performance

The singular most important part of the charity is the impact that we make with those that we treat. Overall, we had a year with significant positive impact for our service users and development of our services, with an increase in our treatment capacity to 264 spaces per year. During the year we changed our application process, and applicants are now no longer selecting the service they would like to attend. Following assessments, places are offered for the service that meets their individual needs.

Here is 2022/23 in numbers:

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Applications in the 18-24 age group have doubled year-on-year and, whilst this equates to a small percentage of our applicants (7%), it shows that people are reaching out for support at Gordon Moody at a younger age than previously.

Our applications continue to be diverse, but we have a smaller percentage of people applying for treatment from certain ethnic groups than we would expect when compared to UK census data. We will strive to meet demand and ensure that our treatment is available to all.

We are taking our services out to more communities and will be attending PRIDE events across the country speaking to hundreds of people in the LGBTQ+ community about the support that is available.

Over half of our applicants are employed and those applying who are unemployed have halved. Applicants who are disabled/long-term sick have increased by 67%. Our collaborative work with others in the National Gambling Support Network (NGSN) and the wider treatment sector has led to a 110% increase in referrals from other organisations/gambling treatment providers.

Over the last year our following on social media has grown by over 1,000 to 5,500 across multiple platforms such as X (formerly known as Twitter), Facebook, LinkedIn and our Instagram account, which is new this year. Further to this, we have over 4,000 views of our content on our YouTube channel.

Service User Feedback

“Gordon Moody and the fabulous Beckenham team led by the brilliant Dave Hollingsworth and the inspirational Johnny Gani saved my life. No ifs, no buts, no maybes.

In 2022 I was broken, riddled with exhaustion, stress and multi addiction - particularly gambling - and on the verge of suicide - but when I walked through the door something magical happened amidst the nightmare, I was existing in. Somehow over 14 weeks of intense residential treatment I was totally stripped and rebuilt to exit with a mental strength and confidence I have never had before. Furthermore, I was equipped with new tools and felt like I had emerged with a master’s degree in Recovery.

Almost 4 months of hard living, rules and regulations entwined with their support, care and dedication and my desperation and desire made a special blend. I threw myself into it with everything and then received the shattering news that I had bladder cancer.

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6 months later after a life saving operation, 4 hospitals, chemo - you name it - I am alive, calm and a different mature, honest person. Gordon Moodys’s aftercare has been exemplary with support groups and one on ones and I feel so connected to all of them.

From various rock bottoms - I am now 11 and a half years off alcohol and 10 months off gambling, eating and living cleanly and I know day by day I am living the best life. Rebuilding and reconnecting with loved ones.

I cannot speak highly enough about the unbelievably wonderful Gordon Moody Association.”

Partners

Dante or Die have been working in partnership with Gordon Moody since 2021 to support the creation of the short film Odds On. Odds On is a 30 minute look into the life of a character whose world is taken over by gambling addiction. It won the Digital Content Award - Arts Council England's Digital Culture Awards amongst others: https://danteordie.com/odds-on

To develop this story, we were keen to hear from people with lived experience of gambling harm, to ensure the story was authentic. We therefore delivered a pilot of creative workshops at our Beckenham residential centre - taking participants through a series of applied theatre tasks and inviting them to share their experiences within a supportive group. It was then great to have David Hollingsworth, our Lived Experience & Volunteer Lead, speak as part of our panel discussion at our Odds On film launch - alongside members of our Creative Advisory Group who met over 6 months to feedback on the script as it developed and fed into the script.

Due to the success of the pilot workshop at Gordon Moody, we secured arts council funding to deliver workshops across four Gordon Moody residential centres - Beckenham, Dudley. Wolverhampton and Manchester. This has been running since February, and participants have fed back "it made me think positively about my own life and circumstances. Also, a big part is the staff who were amazing and felt comfortable with.", and "It helped me think about my life and addiction from a different angle. Working with Gordon Moody has been an invaluable partnership for creating Odds On and our continued work with the gambling harms community.”

Our partnership with Whysup goes from strength to strength providing a golden thread of lived experience led themed sessions in treatment through to ongoing peer support proving invaluable for people who need confidence and hope in maintaining long-term recovery, appropriate challenge from a position of absolute understanding and motivation to take holistic wellbeing seriously in building recovery capital for a future safe from gambling harm.

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Towards the end of the year, we coproduced some activities which will be delivered alongside Whysup to respond to the challenges of a younger cohort that we are currently experiencing. These will be piloted over the next year with the view to deliver quarterly going forward. We are currently reviewing the collaboration to date and will consult with clients and Alumni on this to inform ongoing development.

Mark Murray, Cofounder of Whysup, reflects on the last 2 years of our collaboration:

“As a past service user, I know the life saving work that Gordon Moody provides to those wanting to rebuild their life.

Years into my recovery, I was delighted the organisation that I founded - Whysup, could work in collaboration with the place that saved my life.

For the last 2 years we have worked side by side, co producing services for those in treatment, as well as developing am ‘back to life’ programme, for those adjusting back to life post residential treatment.

I believe our collaboration provides hope and the best possible chance of a long term recovery.”

Testimonials, like the one below from a Gordon Moody Client who received Whysup support post treatment, show the impact of the collaboration on the lives of our clients as they graduate from residential treatment:

“I can’t thank whysup enough for what they've done for me since leaving Gordon moody. Mark in particular who has been working hard on certain areas and keeping me grounded on getting back to the realities on life in general. Even on the one or two hard times I’ve had he’s supported me massively through these. I now have the best possible relationship with my daughter that I have ever had in the 7 years of her being in the world. I have my old job back which I am now flourishing in and everything has fallen into place so much quicker than I ever thought it would and wouldn't of been able to do so without the support from whysup. I am now 329 days gamble free and am loving every minute of life because I have the real me back .”

5. Looking to the Future

We continue to operate within a challenging environment, with the discussions around the Gambling White Paper continuing and the uncertainty that this brings, in particular with the future funding of gambling treatment. We also anticipate the impact of the rising cost of living to continue into the next financial year, and we will navigate both as best we can. Despite this, we will continue to focus on our service users and people in the community with severe gambling addiction and ensure that we are there to support their needs. Specifically, we will;

Trustees’ Annual Report 22-23

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Organisational Structure, Governance and Management

Gordon Moody is a company limited by guarantee and governed by its Memorandum and Articles of Association (as amended January 2021). It is registered as a charity with the Charity Commission. Membership of the company is limited to the Trustees of the Charity

Trustees’ Annual Report 22-23

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Gordon Moody has a robust governance structure. The charity has a board that meets quarterly. The board sets the strategic intent for the charity with the CEO to implement and to drive Gordon Moody as a demand led organisation.

The board also regularly reviews the main risks, its Key Performance Indicators and the overall performance of the charity.

To support the board, Gordon Moody has three subcommittees, an HR Committee, a Finance and IT Committee and a Clinical Governance Committee. The roles of each of these committees are:

6. Financial Review

Reserves as of 31 March 2023 amounted to £3,013,630 (2022: £2,293,738) of which £1,093,146 (2022: £698,173) was restricted and £582,371 (2022: £454,273) designated. The balance of £1,338,113 (2022: £1,141,292) represents the general fund. It is the Trustees' target to have a minimum of 3 months operating costs. From December 2022 this was increased to £642,000 as unrestricted liquid reserves and this was achieved from December 2022 to March 2023.

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During the year Gordon Moody received donations and support from a range of organisations all listed below:

Donations
Action Against Gambling Harms Amazon Smile
Ambassadeurs Group Annexio (Jersey) Limited
Betfair Ltd Connaught Leisure
Copybet UK Ltd Entain Holdings (UK) Limited
Euro bet Ltd Greenvest Betting Ltd
Hestview Ltd Hillside (International Sports) LP
IGT gaming Just Giving
Kindred Les Croupier Casino
Metropolitan Gaming Microgaming PlayIt Forward
Nowt Left To Lose CIC OLYbet
Playtech Software Power Leisure Bookmakers
PPB Entertainment SkillsOnNet
Slide Gaming SOC RESPONSI
Summertime Automat UK Tote
WEST WALES AMUSEME PETRIE T/A
WWA		 White Hat Gaming
William Hill Group Yu-Lin Wilson

Investment Policy

The Trustees have adopted a low-risk investment policy that allows short-term access to the funds.

Trustees’ Annual Report 22-23

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GORDON MOODY ASSOCIATION

15

TRUSTEES' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2023

The Trustees (who are also directors of Gordon Moody Association Limited 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).

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 the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

Disclosure of information to auditor

Each of the persons who are Trustees at the time when this Trustees' report is approved has confirmed that:

This report was approved by the trustees on 7 December 2023

……………………………………………………………… Nazir Badat Chair of Trustees

16

GORDON MOODY ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GORDON MOODY ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023

Opinion

We have audited the financial statements of Gordon Moody Association (the 'company') for the year ended 31 March 2023 which comprise Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice and the Charities SORP 2019.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the society in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

17

GORDON MOODY ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GORON MOODY ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' annual report.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the report of the trustees’ responsibilities statement set out on page 15, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

18

GORDON MOODY ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GORON MOODY ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable Our approach was as follows:

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

19

GORDON MOODY ASSOCIATION

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF GORON MOODY ASSOCIATION FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

………………………………………………….

Malcolm Winston, Senior Statutory Auditor UHY Hacker Young (Birmingham) LLP, Statutory Auditor 9-11 Vittoria Street Birmingham B1 3ND

7 December 2023

20

GORDON MOODY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023

Unrestricted
Funds
Notes
£'000
Income and endowments from:
Charitable activities income
2
3,224,250
Other trading activities
3
221,034
Investment income
3
6,241
Total
3,451,525
Expenditure on:
Charitable activities costs
4
3,126,606
Total
3,126,606
Net income
324,919
Transfers between funds
11
-
NET MOVEMENT IN FUNDS
12
324,919
Fund balance brought forward at 1 April 2022
12
1,595,565
12
1,920,484
Fund balance carried forward at 31 March
2023		 Restricted
General
Funds
£'000
1,758,206
8,226
-
1,766,432
1,371,459
1,371,459
394,973
-
394,973
698,173
1,093,146		 Total
Total
2023
2022
£'000
£'000
4,982,456
3,143,998
229,260
208,994
6,241
2,529
5,217,957
3,355,521
4,498,065
2,569,819
4,498,065
2,569,819
719,892
785,702
-
-
719,892
785,702
2,293,738
1,508,036
3,013,630
2,293,738

The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 23 to 31 form part of these financial statements

GORDON MOODY ASSOCIATION

21

BALANCE SHEET AS AT 31 MARCH 2023

Note
Fixed assets
Tangible fixed assets
6
Current assets
Debtors
7
Cash at bank and in hand
Liabilities
Creditors: Amounts falling due within one
year
8
Net current assets
Creditors: Amounts falling due after one
year
9
Total assets less total liabilities
Funds
Restricted income fund
12
Unrestricted funds
12
Designated unrestricted funds
11
Total funds		 £
£
£
£
2,318,997
1,504,105
81,166
167,667
1,719,462
849,228
1,800,628
1,016,895
(481,656)
(227,262)
1,318,972
789,633
(624,339)
-
3,013,630
2,293,738
1,093,146
698,173
1,338,113
1,141,292
582,371
454,273
3,013,630
2,293,738
2022
2023		 £
£
£
£
2,318,997
1,504,105
81,166
167,667
1,719,462
849,228
1,800,628
1,016,895
(481,656)
(227,262)
1,318,972
789,633
(624,339)
-
3,013,630
2,293,738
1,093,146
698,173
1,338,113
1,141,292
582,371
454,273
3,013,630
2,293,738
2022
2023
2,293,738
698,173
1,141,292
454,273
2,293,738

These financial statements have been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and Charities SORP 2019.

These financial statements were approved by members of the Trustee Board on 7 December 2023 and signed on their behalf by:

………………………………………….. A Fairhead Trustee

The notes on pages 23 to 31 form part of these financial statements

GORDON MOODY ASSOCIATION

22

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023

Note
Cash flows from operating activities
17
Cash flows from investing activities
18
Cash flows from financing activities
19
Change in cash and cash equivalents in the year
21
Cash and cash equivalents at 1 April
21
Cash and cash equivalents at 31 March
21		 2023
£
1,117,335
(880,162)
633,061
870,234
849,228
1,719,462		 2022
£
631,102
(960,021)
-
(328,919)
1,178,147
849,228

The notes on pages 23 to 31 form part of these financial statements

GORDON MOODY

23

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

1 ACCOUNTING

Company

The Gordon Moody Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Gordon Moody Unit 3, Castlegate Court, 1 Castlegate Way, Dudley, West Midlands, DY1 4RD.

1.1 Basis of Preparation

A summary of the principal accounting policies adopted, judgements and key sources of estimation uncertainty, is set out below.

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The company is a public benefit entity for the purposes of FRS 102 and a registered charity established as a company limited by guarantee and therefore has also prepared its financial statements in accordance with the Charities SORP FRS 102 (second edition - October 2019) - 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 and the Companies Act 2006 and Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

1.2 Monetary amounts in these financial statements are rounded to the nearest pound

All incoming resources are recognised when the charity is entitled to the income, there is certainty of receipt and the monetary value can be measured with reasonable accuracy.

1.3 Resources expended

Expenditure is accounted for on an accruals basis. Overhead and other costs not directly attributable to particular financial activity categories are apportioned over the relevant categories on the basis of management estimates of the amount attributable to that activity in the year, either by reference to staff, time or space occupied, as appropriate.

The irrecoverable element of VAT is included with the term of expense to which it relates. Governance costs compromise the costs associated with meeting the constitutional and strategic aims of the charity and the audit fees and costs linked to strategic management of the charity.

1.4 Allocation and apportionment of costs

All costs are allocated between the expenditure categories of the SOFA on a basis designated to reflect the use of the resources. Costs relating to a particular activity are allocated directly and others are apportioned on an appropriate staff basis.

1.5 Fixed assets

Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less estimated residual value, over the expected useful life on the following basis:

1.6 Taxation

The charity is exempt from corporation tax on its charitable activities.

1.7 Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

GORDON MOODY

24

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

1.8 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

1.9 Financial Instruments

Cash and cash equivalents

Cash and cash equivalents include cash at bank and in hand and short term deposits with a maturity date of three months or less.

Debtors and creditors

Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to a market rate of interest are measured at the present value of the expected future receipts or payment discounted at a market rate of interest.

1.10 Going Concern

The trustees have assessed whether the use of going concern is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charitable company to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the trustees have considered the charitable company's forecasts and projections and have taken account of pressures on working capital requirements.

Furthermore, as at 31 March 2023 the charitable company had net current assets of £1,318,972 (2022:£789,633) which the trustees believe is sufficient for the charity to meet its liabilities as they fall due.

After making enquiries, the trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The charitable company therefore continues to adopt the going concern basis in preparing its financial statements.

GORDON MOODY ASSOCIATION

25

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

2
Notes
Donations
Grants
Women's Treatment
GambleAware
In Touch Gaming
3 OTHER TRADING INCOME
Investment income
4
Direct Costs
Salaries and wages
5
Advertising and Marketing
Other staff costs
Rent and rates
Utilities
Travel and subsistence
Printing, postage and stationery
Computer and telephone
Depreciation
Loss on disposal of assets
Repairs and maintenance
Meeting rooms
Legal and professional fees
Insurance
Other costs
Health and safety
Total direct costs
OTHER CHARITABLE ACTIVITIES COSTS
Counselling, support and development
CHARITABLE ACTIVITIES INCOME
Maintenance contributions for providing accommodation for
service users
Grants received, included in the above, are as follows:		 2023
£
3,029,515
1,952,941
4,982,456
2023
£
-
1,802,941
150,000
1,952,941
2023
£
229,260
6,241
235,501
2023
Total
£
1,825,972
28,058
77,389
417,956
33,449
98,349
11,831
52,960
145,778
19,484
-
136,553
48,579
204,771
370
110,119
58,256
3,269,874		 2022
£
1,483,383
1,660,615
3,143,998
2022
£
210,236
1,450,379
-
1,660,615
2022
£
208,994
2,529
211,523
2022
Total
£
997,236
3,793
14,597
68,410
23,789
25,268
9,067
45,705
164,608
19,854
191
43,553
20,866
146,959
1,934
34,174
33,630
1,653,634

GORDON MOODY ASSOCIATION

26

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

4
Notes
Support costs
Salaries and wages
5
Advertising and marketing
Other staff costs
Rent and rates
Utilities
Travel and subsistence
Printing, postage and stationery
Computer and telephone
Depreciation
Loss on disposal of assets
Repairs and maintenance
Meeting rooms
Legal and professional fees
Insurance
Other costs
Health and safety
Total support costs
Governance Costs
Wages
5
Auditors remuneration
Trustees expenses
Training
Recruitment expenses
Total governance costs
Totals
OTHER CHARITABLE ACTIVITIES COSTS
(cont'd)
Counselling, support and development		 2023
£
708,762
49,289
59,089
34,146
1,569
89,978
1,848
70,727
4,237
52,027
-
13,886
120
97,748
10,960
9,769
11,032
1,215,187
-
12,000
786
218
-
13,004
4,498,065		 2022
£
499,908
42,787
54,854
30,747
13,837
39,567
1,996
46,423
1,980
16,890
3,997
5,539
6,764
76,576
5,365
5,781
7,194
860,205
5,400
10,680
2,212
1,550
36,138
55,980
2,569,819

The trustees expenses above relate to travel and subsistence, recruitment and training which were paid to 4 trustees (2022: five) during the year.

The trustees received £nil (2022:£nil) remuneration during the year.

5 STAFF COSTS 2023 2022
£ £
Wages and salaries 1,828,544 1,168,956
Social security costs 185,626 107,669
Other pension costs 88,150 56,678
Temporary staff 432,413 169,241
2,534,733 1,502,544
The average monthly number of employees (full time equivalent) during the year was as follows:
2023 2022
Chief executive 1 1
Counselling, advice and information 51 39
Administration and support 17 3
69 43
One employee (2022: Nil) received emoluments of more than £60,000 during this year.
2023 2022
£60,000-£70,000 1 -

During the year key management personnel received total remuneration of £469,827 (2022: £300,340).

GORDON MOODY ASSOCIATION

27

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd) 6 TANGIBLE FIXED ASSETS

Assets Freehold
Under Land & Plant & Total
Construction
 Buildings Machinery
£ £ £ £
Cost or valuation
At 1 April 2022 - 1,450,000 135,078 1,585,078
Additions 631,150 - 255,253 886,403
Disposals - - - -
At 31 March 2023 631,150 1,450,000 390,331 2,471,481
Depreciation
At 1 April 2022 - 30,850 50,123 80,973
Charge for the year - 29,000 42,511 71,511
Eliminated on Disposal - - - -
At 31 March 2023 - 59,850 92,634 152,484
Net Book Value:
At 31 March 2023 631,150 1,390,150 297,697 2,318,997
At 31 March 2022 - 1,419,150 84,955 1,504,105
On 31 March 2020 Gordon Moody Association purchased properties in Maughan Street for
£356,250. Any disposal proceeds of these properties in excess of the purchase price before 31
March 2030 will require to be repaid back to the vendor.
**7 ** DEBTORS 2023 2022
£ £
Trade debtors - -
Other debtors 81,166 167,667
81,166 167,667
**8 ** CREDITORS DUE WITHIN ONE YEAR 2023 2022
£ £
Mortgage 8,722 -
Trade creditors 192,622 50,111
Taxation and social security 54,978 34,722
Accruals and deferred income 225,334 52,429
Other creditors - 90,000
481,656 227,262
**9 ** CREDITORS DUE AFTER ONE YEAR 2023 2022
£ £
Mortgage 624,339 -
624,339 -

A mortgage of £646,750 was taken out on 19 October 2022 secured against the charitable company's freehold land & buildings, repayable by 31 October 2042.

10 ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2023 are represented by:

Tangible
Fixed Assets
£
Restricted funds
-
Unrestricted funds:
Designated funds
631,150
General funds
1,687,847
2,318,997		 Tangible
Fixed Assets
£
Restricted funds
-
Unrestricted funds:
Designated funds
631,150
General funds
1,687,847
2,318,997		 Other
Net Assets
Total
£
£
1,093,146
1,093,146
(48,779)
582,371
(349,734)
1,338,113
694,633
3,013,630
2,318,997

28

GORDON MOODY ASSOCIATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd) 10 ANALYSIS OF NET ASSETS BETWEEN FUNDS (Cont'd)

Fund balances at 31 March 2022 are represented by:

Restricted funds
Unrestricted funds:
Designated funds
General funds
11 DESIGNATED FUNDS
Data posts and impacts fund
Innovation fund
Other designated funds
Total Funds
12 STATEMENT OF FUNDS
Restricted funds:
GambleAware - Men's Service
Women's Treatment Centre
Unrestricted funds:
General fund
Designated funds(note 11)
Total funds
Restricted Funds		 Tangible
Fixed Assets
£
-
-
1,504,105
1,504,105
At 1 April
Movement in
Resources
2022
Incoming
Outgoing
£
£
£
33,949
10,000
(36,948)
22,429
12,199
(24,095)
397,895
588,041
(421,099)
454,273
610,240
(482,142)
At 1 April
Movement in
Resources
2022
Incoming
Outgoing
£
£
£
119,389
572,938
(573,002)
578,784
1,193,494
(798,457)
698,173
1,766,432
(1,371,459)
1,141,292
2,841,285
(2,644,464)
454,273
610,240
(482,142)
1,595,565
3,451,525
(3,126,606)
2,293,738
5,217,957
(4,498,065)
Description, nature and purpose of fund		 Other
Net Assets
£
698,173
454,273
(362,813)
789,633
Transfers
£
-
-
-
-
Transfers
£
-
-
-
-
-
-
-		 Total
£
698,173
454,273
1,141,292
2,293,738
At 31 March
2023
£
7,001
10,533
564,837
582,371
At 31 March
2023
£
119,325
973,821
1,093,146
1,338,113
582,371
1,920,484
3,013,630

GambleAware Cognitive behavioural therapy based treatment programme at two

residential communities (Dudley, West Midlands and Beckenham, Kent); women's treatment service; additional post treatment counselling support; online support to those awaiting treatment and face to face and online support for those who have completed the programme.

Women's Treatment Centre

Residential treatment programme based in Dudley, West Midlands and Beckenham, Kent for those severely affected by gambling. Retreat and Counselling service for men and women and Wraparound service to support those in need pre and post treatment.

Designated funds

Data posts and impacts fund

Innovation fund

Other designated funds

This is a designated fund to cover the costs of data posts over 2 years.

The Innovation fund has been set aside by the Trustees to be spent on items that improve the experience of residents' treatment such as activity days and classes.

Other designated funds include funds set aside by the Trustees for advertising, marketing, website updates and refurbishments.

GORDON MOODY ASSOCIATION

29

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd) 12 STATEMENT OF FUNDS (cont'd)

Restricted funds:
Gambling Therapy
GambleAware - Men's Service
Women's Treatment Centre
Unrestricted funds:
General fund
Designated funds(note 11)
Total funds		 At 1 April
2021
£
220,892
-
138,003
358,895
996,989
152,152
1,149,141
1,508,036		 Movement in
Incoming
£
-
200,670
725,988
926,658
2,010,333
418,530
2,428,863
3,355,521		 Resources
Outgoing
£
-
(81,281)
(285,207)
(366,488)
(2,086,922)
(116,409)
(2,203,331)
(2,569,819)		 Transfers
£
(220,892)
-
-
(220,892)
220,892
-
220,892
-		 At 31 March
2022
£
-
119,389
578,784
698,173
1,141,292
454,273
1,595,565
2,293,738

13 PENSION COMMITMENTS

The charity operates a defined contribution scheme. The assets of the scheme are held separately from those of the charity being invested with an insurance company. Contributions payable by the charity to the fund amounted to £88,150 during the year (2022: £56,678).

There was an outstanding contribution amount at 31 March 2023 of £nil (2022: £nil).

The number of staff to whom the pension benefits were accruing are as follows:

2023 2022
Staff 54 42

14 MEMBERS LIABILITY

The company has no share capital and is limited by guarantee.

15 OPERATING LEASES

At 31 March 2023 and 31 March 2022 Gordon Moody Association had annual commitments under operating leases as set out below:

Equipment
Property
£
£
Expires:
Within 1 year
4,133
151,000
Between 2 and 5 years
5,148
604,000
More than 5 years
-
1,893,000
9,281
2,648,000
CAPITAL COMMITMENTS
Contracted for, but not yet provided for in the financial statements
2023		 2023 2022 2022
Equipment
£
4,982
10,397
-
15,379
2023
£
244,968		 Property
£
268,417
124,000
124,000
516,417
2022
£
Nil

16 CAPITAL COMMITMENTS

Contracted for, but not yet provided for in the financial statements

GORDON MOODY ASSOCIATION

30

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

17 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Adjustment for:
Depreciation
Interest received
Loss on disposal of fixed assets
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
18 CASH FLOWS FROM INVESTING ACTIVITIES
Interest received
Purchase of tangible fixed assets
Net cash used in investing activities
19 CASH FLOWS FROM FINANCING ACTIVITIES
Repayments of borrowing
Interest on borrowing
Cash inflows from new borrowing
Net cash provided by financing activities
20 ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand and at bank
Total
21 ANALYSIS OF CHANGES IN NET DEBT
At 1 April
2022
£
Cash at bank
849,228
849,228
Net income for the year (as per Statement of Financial Activities)		 2023
£
719,892
71,511
(6,241)
-
86,501
245,672
1,117,335
2023
£
6,241
(886,403)
(880,162)
(21,078)
17,090
637,049
633,061
2023
£
1,719,462
1,719,462
Cash Flows
£
870,234
870,234		 2022
£
785,702
36,744
(2,529)
4,188
(104,402)
(88,601)
631,102
2022
£
2,529
(962,550)
(960,021)
-
-
-
-
2022
£
849,228
849,228
At 31 March
2023
£
1,719,462
1,719,462

22 RELATED PARTY TRANSACTIONS

M Hickey provides interim CEO consultancy services and is a Director of H2 Consult Limited. During the year the Charity made payments to H2 Consult Limited of £141,601 (2021/22: £114,000) for interim CEO consultancy services and £16,095 (2021/22: £8,706) for reimbursed expenses. At the year end there was an amount outstanding of £14,777 (2021/22: £12,627).

GORDON MOODY ASSOCIATION

31

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 (cont'd)

23 POST BALANCE SHEET EVENTS

There are no material adjusting or non adjusting events arising after the balance sheet date.

24 CONTINGENT LIABILITIES

At the balance sheet date, a dispute existed regarding the removal of a unilateral notice held over the freehold property at 31 Oaklands Road. The timing, likilhood and value of any settlement in relation to the removal of this notice was uncertain, but estimated to be in the region of £10,000. Due to the level of uncertainty this amount has not been provided for in the financial statements. The matter has now been settled for the estimated cost.