## **REPORT OF THE DIRECTORS AND**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
**FOR**
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 7|
|**Independent Examiner's Report**|8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10 to 11|
|**Notes to the Financial Statements**|12 to 23|
|**Detailed Statement of Financial Activities**|24 to 25|
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES Objectives and aims**
## **Introduction**
Sunderland Area Parent Support (SAPS) continued to provide services throughout the period, working tirelessly to provide and deliver services this year see's the aftermath of lockdown restrictions, the cost of living crisis and the devastating impact it has had on already under served vulnerable members of the local community.
Delivering services throughout Sunderland including Washington and the Coalfields our purposes and aims remain unchanged:
## **Purposes and Aims**
'The aim of SAPS is to encourage and support local people and organisations who have an interest in the future of problematic substance use and their families. By advocating for partnership working SAPS will share ideas, information and skills to the benefit of clients whilst striving to remove barriers that prevent access to social and health service provision. By providing and promoting a coordinated approach family members and carers will have open access to resources which aim to relieve stress levels, improve psychological and physical wellbeing, gain support, promote social inclusion through social and educational activities, receive sound advice and have access to accurate information'.
Page 1
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
## **OBJECTIVES AND ACTIVITIES Ensuring our work delivers our aims**
The following indicators are used to ensure the aims are met:
1. Raise awareness of drug and alcohol dependency as well as legal highs and associated problems through training, education and positive publicity within the local community.
2. To provide a confidential environment for parents and carers to receive comfort, support and empowerment in a confidential environment using one to one support, group work, education, telephone support, mentoring and peer support as a vehicle of change.
3. To provide activities designed to address specific drug related health issues (such as blood bourne virus transmission from user to carer), improve general health, educational and employment opportunities, reduce the psychological impact of addiction on the family unit whilst breaking the cycle of addiction.
4. Provide a menu of evidence based interventions specifically designed to limit the harm which is derived from substance misuse for family members and carers of drug users and the wider community.
5. Providing a range of training and educational opportunities to family members, carers and any other interested individual or organisation of issues relating to substance misuse and the effects of such.
6. Working in partnership with other agencies to secure the widest range of services available that best meet the needs of its client's population.
7. Conduct research and campaign for change to influence local, regional and national policy whilst ensuring that SAPS is aligned with all relevant frameworks and strategies.
8. Reduce barriers to accessing the above named provision by providing practical and organised support such as transport, childcare and translators as and when required.
9. To pursue these objectives with due regard to equality of opportunity and without discrimination on the grounds of age, disability, race, religion, gender, sexuality or any other irrelevant factor.
10. Responding to emerging needs such as drug trends, pandemics, significant mental health decline and bereavement.
Page 2
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
## **ACHIEVEMENT AND PERFORMANCE Charitable activities**
## **How our activities deliver public benefit**
Each year, we conduct a thorough review to assess the effectiveness and impact of the services we provide. During this reporting period, our operations were significantly affected by the loss of a key building due to fire. This resulted in a reduction in available space, which in turn impacted service delivery. In response, our dedicated staff adapted by extending service hours across seven days, including evenings, to maximise the use of our remaining rooms and ensure continuity of support.
The ongoing impact of the COVID-19 pandemic, combined with the cost of living crisis, continues to place considerable strain on both the carers we support and the operations of our charity. These overlapping challenges have led to a sustained increase in demand for our services, while also intensifying the complexity of the issues carers face-such as financial insecurity, declining mental and physical health, housing instability, and social isolation. In response, we have had to adapt and expand our service delivery, offering more flexible, extended hours to meet rising needs with the resources available. Despite these pressures, we remain committed to delivering high-quality, accessible support that directly improves the lives of carers and their families.
The combined aftereffects of the COVID-19 pandemic, the ongoing cost of living crisis, and the immense emotional burden of caring for a loved one affected by addiction continue to have a profound and often devastating impact. Many carers report a declining ability to cope, with increasing levels of multi-dimensional deprivation becoming more evident. These include worsening physical health, food and fuel insecurity, insecure or unsuitable housing, and a deepening sense of social isolation-all of which are compounded by rising caring responsibilities.
In this context, the services we provide are more vital than ever. Supporting carers to prioritise their own wellbeing, build resilience, and address the complex challenges they face not only benefits them personally, but also has a positive ripple effect on their loved ones, families, and the wider community.
We actively seek to ensure that our services continue to meet the evolving needs of carers. We gather feedback through in-house forms, host consultation events, and collaborate with our Peer Led Research team to evaluate service quality. Additionally, we use the Carer Service Outcomes Profile-a self-evaluation tool completed every 12 weeks by carers-to monitor progress across eight key areas. These include understanding substance use, relationships with loved ones, connections with family and community, personal wellbeing, resilience, and the ability to cope with the demands of the caring role.
As in previous years, evidence continues to demonstrate that the services we provide offer significant benefits not only to carers but also to their loved ones. By helping carers take care of their own health and wellbeing and address the wider challenges they face, our services contribute meaningfully to the strength and resilience of families and the broader community.
## **Support We Provide**
We offer a broad and evolving range of support services that place the carer at the centre of everything we do. These services are designed to meet the growing complexity of need, shaped both by the enduring effects of the COVID-19 pandemic and the ongoing cost of living crisis.
## **Telephone Support**
SAPS continues to provide essential advice and support over the phone, including outside of regular working hours. Carers consistently tell us that they value the accessibility and immediacy of this service, especially during times of crisis. We offer both emotional and practical guidance, responding promptly to carers' individual circumstances and needs.
Page 3
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
The demand for telephone support, online counselling, and face-to-face sessions has increased exponentially over the past year. Carers are feeling the pressure of rising living costs and are often struggling to meet their families' basic needs-such as food, heating, and electricity. Many report falling behind on essential bills including rent, council tax, and utilities, which further compounds stress and emotional fatigue. Our responsive telephone and digital services are a lifeline in these situations.
## **Parent and Carer Education and Training**
Our Parent and Carer Education and Training programme is a key component in supporting families to understand and cope with addiction. It aims to empower carers, strengthen family resilience, and support recovery by:
1. Better equipping families to deal with the challenges of substance misuse
2. Increasing self esteem
3. Introducing effective coping strategies
4. Building social networks and peer support
5. Strengthen resilience and emotional wellbeing
This year we have delivered a range of targeted and interest-based courses including:
## **> Drug and alcohol awareness**
## **> Caring for the carer**
## **> Mindfulness and sleep therapy**
- **Interest sessions as respite** , such as creating enterprise, arts and crafts, sewing and cooking on a budget
These sessions not only offer valuable education but also create space for carers to relax, reflect, and reconnect with themselves and others in similar circumstances.
## **Group Support**
Group support remains a core part of our service delivery. We offer both formal and informal group sessions, with content shaped directly by the Voice of SAPS (our Carer Consultation Group) and regular feedback from carers themselves. This year, we introduced a flexible 'pick n mix' menu of group options to meet a variety of needs, preferences, and availability.
Groups provide a safe and supportive environment where carers can share experiences, reduce isolation, and gain practical tools and emotional encouragement. They also foster a strong sense of community and shared understanding, which are vital in sustaining carers' long-term wellbeing.
We deliver peer support groups encompassing evenings and weekends and therapeutic / respite groups weekly and carers have reported good outcomes in terms of increased resilience and improved psychological wellbeing and feeling socially included.
## **Counselling**
Counselling has remained a vital and in-demand service over the past year, with a total of 1,872 sessions delivered. We have continued our commitment to professional development by facilitating placement opportunities for five students from Sunderland and Newcastle Universities, contributing to the future workforce in this essential area of care.
Page 4
## **SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
Feedback from clients indicates that integrating counselling into personalised care plans significantly improves treatment outcomes. Counselling has also played a critical role in supporting individuals faced with difficult decisions about how best to care for loved ones-a need that has become increasingly pronounced in the wake of the pandemic and the ongoing cost of living crisis.
## **One to One Support**
Our one-to-one support service continues to be a cornerstone of our client-centred approach. This year, we have increased the number of sessions delivered by expanding our volunteer team. Thanks to our training and development programme, we now have nine qualified volunteers assisting in the delivery of these sessions.
We remain committed to accessibility, delivering one-to-one support in community-based settings and in clients' homes when necessary. This flexibility ensures that our services reach those who may face barriers to attending appointments in traditional settings.
## **Food Bank Provision**
Our food bank provision continues to be a crucial lifeline for individuals and families experiencing food insecurity. Throughout the year, we have provided emergency food parcels and essential household items to those in crisis, helping to alleviate immediate hardship and support dignity during difficult times.
We work closely with local referral agencies, including health and social care providers, schools, and community organisations, to ensure that our support reaches those most in need. Each food parcel is tailored to meet the specific dietary and cultural needs of the household and typically contains a balanced supply of nutritious, non-perishable items to support recipients for a minimum of three days.
In response to the cost-of-living crisis, we have expanded our provision to include fresh produce, hygiene products, and additional services such as debt advice, housing support, and employment guidance. This holistic approach aims not only to address immediate hunger but also to help individuals build longer-term resilience.
The food bank is sustained through grants from Sunderland City Council, the generosity of local donors, supermarkets, fundraising initiatives, and a dedicated team of volunteers, who assist with sorting, packing, and distributing parcels. Their contribution is vital to the continued success of the service.
## **Annual Christmas Eve Appeal - December 2023**
Our Annual Christmas Eve Appeal in December 2023 was once again a powerful demonstration of community solidarity and compassion. The appeal provided essential support to vulnerable individuals and families facing financial hardship during the festive season-a time that can be especially difficult for those struggling to meet basic needs.
. Thanks to the generosity of local residents, businesses, and partner organisations, we were able to distribute over 1726 Christmas eve boxes, Winter coats and school shoes, Food hampers, gift for the elderly.
The appeal was supported by a team of dedicated volunteers who helped with donation drives, packing, and doorstep deliveries on Christmas Eve. Their efforts ensured that each parcel reached recipients in time for the big day, a reminder that their community cares.
The continued success of the appeal highlights the strength of our local networks and the shared commitment to supporting one another through challenging times.
Page 5
## **SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
## **FINANCIAL REVIEW**
## **Reserves policy**
The aim of the Charity's Reserves Policy is to ensure that its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure. The Trustees review the level of reserves on a regular basis.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06735306 (England and Wales)
## **Registered Charity number**
1127962
## **Registered office**
Meadow Nursery Lodge Silksworth Gardens Sunderland Tyne and Wear SR3 2PE
## **Trustees**
Mrs T Collins Chair Mrs S Leigh Mrs J Bainbridge
**Company Secretary** Mrs W Hall
## **Project manager**
Sharyn Smiles
## **Independent Examiner**
Read, Milburn & Co 71 Howard Street North Shields Tyne and Wear NE30 1AF
## **Bankers**
Bank of Scotland PO Box 1000 BX2 1LB
Approved by order of the board of trustees on 12 June 2025 and signed on its behalf by:
Page 6
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 OCTOBER 2024**
Mrs T Collins - Trustee
Page 7
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **Independent examiner's report to the trustees of Sunderland Area Parent Support Limited ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 October 2024.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors 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 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 matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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
4. 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.
Nicholas Liley FCA
Read, Milburn & Co North Shields
16 June 2025
Page 8
## **SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2024**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
7,743
**Charitable activities**
4
Grant income
95,878
Other trading activities
3
3,449
Other income
-
**Total**
107,070
**EXPENDITURE ON**
**Charitable activities**
5
Staff costs
54,656
Premises expenses
16,800
Staff travel and subsistence
8,182
Project activities
26,193
**Total**
105,831
**NET INCOME**
1,239
**Transfers between funds**
15
1,587
**Net movement in funds**
2,826
**RECONCILIATION OF FUNDS**
Total funds brought forward
99,594
**TOTAL FUNDS CARRIED FORWARD**
102,420|Restricted
funds
£
-
36,875
-
-
36,875
35,330
-
-
-
35,330
1,545
(1,587)
(42)
30,042
30,000|2024
Total
funds
£
7,743
132,753
3,449
-
143,945
89,986
16,800
8,182
26,193
141,161
2,784
-
2,784
129,636
132,420|2023
Total
funds
£
12,553
124,297
5,310
55,854
198,014
124,532
18,511
1,677
5,744
150,464
47,550
-
47,550
82,086
129,636|
|---|---|---|---|
The notes form part of these financial statements
Page 9
## **SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **BALANCE SHEET 31 OCTOBER 2024**
|Notes
**FIXED ASSETS**
Tangible assets
11
**CURRENT ASSETS**
Debtors
12
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|2024
£
41
2,046
132,228
134,274
(1,895)
132,379
132,420
132,420
102,420
30,000
132,420|2023
£
54
1,941
128,954
130,895
(1,313)
129,582
129,636
129,636
99,594
30,042
129,636|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
Page 10
## **SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **BALANCE SHEET - continued 31 OCTOBER 2024**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 12 June 2025 and were signed on its behalf by:
T Collins - Trustee
The notes form part of these financial statements
Page 11
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The presentation currency of the financial statements is the Pound Sterling (£).
## **Going Concern**
The financial statements are prepared on the going concern basis. In the opinion of trustees, no material uncertainties exist about the charity's ability to continue.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **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.
continued...
Page 12
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **1. ACCOUNTING POLICIES - continued**
## **Financial instruments**
All financial assets and financial liabilities of the charity qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
|**2.**
**DONATIONS AND LEGACIES**
Donations
**3.**
**OTHER TRADING ACTIVITIES**
Fundraising income
**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Sunderland City Council
National Lottery Community Fund
Awards For All
Sunderland Carers Alliance
Cost of Living Fund
**5.**
**CHARITABLE ACTIVITIES COSTS**
Staff costs
Premises expenses
Staff travel and subsistence
Project activities|Direct
Costs
£
60,168
15,762
8,182
26,193
110,305|||
|---|---|---|---|
continued...
Page 13
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **6. SUPPORT COSTS**
|Staff costs
Premises expenses
Support costs, included in the above, are as follows:
Staff
costs
£
Organisers renumeration
-
Organisers social security
-
Professional fees
-
Administrator wages
28,525
Social security
1,293
Accountancy fees
-
29,818|Governance
Finance
costs
£
£
29,818
-
-
1,038
29,818
1,038
2024
Premises
Total
expenses
activities
£
£
-
-
-
-
-
-
-
28,525
-
1,293
1,038
1,038
1,038
30,856|Totals
£
29,818
1,038
30,856
2023
Total
activities
£
28,570
1,941
13
26,341
1,095
1,008
58,968|
|---|---|---|
## **7. NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
|Accountancy fees
Depreciation - owned assets|2024
£
1,038
13|2023
£
1,008
19|
|---|---|---|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 October 2024 nor for the year ended 31 October 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 October 2024 nor for the year ended 31 October 2023.
continued...
Page 14
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **9. STAFF COSTS**
|Wages and salaries
Social security costs|2024
£
86,772
3,214
89,986|2023
£
118,873
5,659
124,532|
|---|---|---|
The charity's key management personnel comprise the Trustees, and Project Manager. The total employee benefits of the key management personnel were £38,130 (2023 - £30,511).
The average monthly number of employees during the year was as follows:
|Management and administration
Support workers and counsellors|2024
1
3
4|2023
1
4|
|---|---|---|
|||5|
No employees received emoluments in excess of £60,000.
|**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
funds
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
12,553
-
**Charitable activities**
Grant income
12,422
111,875
Other trading activities
5,310
-
Other income
55,854
-
**Total**
86,139
111,875
**EXPENDITURE ON**
**Charitable activities**
Staff costs
7,972
116,560
Premises expenses
15,898
2,613
Staff travel and subsistence
948
729
Project activities
5,534
210
**Total**
30,352
120,112
**NET INCOME/(EXPENDITURE)**
55,787
(8,237)|Total
funds
£
12,553
124,297
5,310
55,854
198,014
124,532
18,511
1,677
5,744
150,464
47,550|
|---|---|
Page 15
continued...
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
|**10.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||£|£|£|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|43,807|38,279|82,086|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|99,594|30,042|129,636|
|**11.**|**TANGIBLE FIXED ASSETS**||||
|||Fixtures|||
|||and|Computer||
|||fittings|equipment|Totals|
|||£|£|£|
||**COST**||||
||At 1 November 2023 and||||
||31 October 2024|1,018|5,242|6,260|
||**DEPRECIATION**||||
||At 1 November 2023|964|5,242|6,206|
||Charge for year|13|-|13|
||At 31 October 2024|977|5,242|6,219|
||**NET BOOK VALUE**||||
||At 31 October 2024|41|-|41|
||At 31 October 2023|54|-|54|
|**12.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||2024|2023|
||||£|£|
||Prepayments||2,046|1,941|
Page 16
continued...
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
|**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Social security and other taxes
Accruals and deferred income
**14.**
**ANALYSIS OF NET ASSETS BETWEEN FUNDS**
Unrestricted
Restricted
funds
funds
£
£
Fixed assets
41
-
Current assets
104,274
30,000
Current liabilities
(1,895)
-
102,420
30,000
**15.**
**MOVEMENT IN FUNDS**
Net
At
movement
1/11/23
in funds
£
£
**Unrestricted funds**
General fund
99,594
1,599
Designated Fund-Sunderland City
Council - Food Bank
-
(1,085)
Designated Fund-Cost of Living Fund
- Retrospective Funding
-
585
Designated Fund-Cost of Living Fund
- Expanded Service
-
140
99,594
1,239
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
12,550
(11,244)
Greggs Foundation-Covid Recovery
Fund
10,000
-
Awards For All-Counselling Costs and
Supervision
7,492
12,789
30,042
1,545
**TOTAL FUNDS**
129,636
2,784|2024
£
857
1,038
1,895
2024
Total
funds
£
41
134,274
(1,895)
132,420
Transfers
between
funds
£
1,227
1,085
(585)
(140)
1,587
(1,306)
-
(281)
(1,587)
-|2023
£
305
1,008
1,313
2023
Total
funds
£
54
130,895
(1,313)
129,636
At
31/10/24
£
102,420
-
-
-
102,420
-
10,000
20,000
30,000
132,420|
|---|---|---|
continued...
Page 17
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated Fund-Sunderland City
Council - Food Bank
Designated Fund-Cost of Living Fund
- Retrospective Funding
Designated Fund-Cost of Living Fund
- Expanded Service
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
Awards For All-Counselling Costs and
Supervision
**TOTAL FUNDS**|Incoming
resources
£
26,921
7,000
26,609
46,540
107,070
16,875
20,000
36,875
143,945|Resources
Movement
expended
in funds
£
£
(25,322)
1,599
(8,085)
(1,085)
(26,024)
585
(46,400)
140
(105,831)
1,239
(28,119)
(11,244)
(7,211)
12,789
(35,330)
1,545
(141,161)
2,784|
|---|---|---|
continued...
Page 18
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **15. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Designated Fund-Sunderland City
Council - Garden Makeover
Designated Fund-Sunderland City
Council - Food Bank
Designated Fund-Sunderland City
Council-Security System and Roller
Shutters
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
Greggs Foundation-Covid Recovery
Fund
Awards For All-Counselling Costs and
Supervision
**TOTAL FUNDS**|Net
Transfers
At
movement
between
At
1/11/22
in funds
funds
31/10/23
£
£
£
£
40,078
59,338
178
99,594
800
-
(800)
-
2,929
(2,979)
50
-
-
(572)
572
-
43,807
55,787
-
99,594
28,279
(15,729)
-
12,550
10,000
-
-
10,000
-
7,492
-
7,492
38,279
(8,237)
-
30,042
82,086
47,550
-
129,636|
|---|---|
continued...
Page 19
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated Fund-Sunderland City
Council - Food Bank
Designated Fund-Sunderland City
Council-Security System and Roller
Shutters
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
Awards For All-Counselling Costs and
Supervision
**TOTAL FUNDS**|Incoming
resources
£
73,717
3,000
9,422
86,139
101,875
10,000
111,875
198,014|Resources
Movement
expended
in funds
£
£
(14,379)
59,338
(5,979)
(2,979)
(9,994)
(572)
(30,352)
55,787
(117,604)
(15,729)
(2,508)
7,492
(120,112)
(8,237)
(150,464)
47,550|
|---|---|---|
continued...
Page 20
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Designated Fund-Sunderland City
Council - Food Bank
Designated Fund-Cost of Living Fund
- Retrospective Funding
Designated Fund-Cost of Living Fund
- Expanded Service
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
Greggs Foundation-Covid Recovery
Fund
Awards For All-Counselling Costs and
Supervision
**TOTAL FUNDS**|At
1/11/22
£
40,078
2,929
-
-
43,007
28,279
10,000
-
38,279
82,086|Net
movement
in funds
£
60,937
(4,064)
585
140
57,598
(26,973)
-
20,281
(6,692)
50,334|Transfers
between
funds
£
1,405
1,135
(585)
(140)
1,815
(1,306)
-
(281)
(1,587)
-|At
31/10/24
£
102,420
-
-
-
102,420
-
10,000
20,000
30,000
132,420|
|---|---|---|---|---|
continued...
Page 21
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Designated Fund-Sunderland City
Council - Food Bank
Designated Fund-Cost of Living Fund
- Retrospective Funding
Designated Fund-Cost of Living Fund
- Expanded Service
**Restricted funds**
National Lottery Community
Fund-Reaching Communities-Caring
for the Carers
Awards For All-Counselling Costs and
Supervision
**TOTAL FUNDS**|Incoming
resources
£
100,638
10,000
26,609
46,540
183,787
118,750
30,000
148,750
341,959|Resources
Movement
expended
in funds
£
£
(39,701)
60,937
(14,064)
(4,064)
(26,024)
585
(46,400)
140
(126,189)
57,598
(145,723)
(26,973)
(9,719)
20,281
(155,442)
(6,692)
(291,625)
50,334|
|---|---|---|
## **Restricted funds**
## **National Lottery Community Fund**
The Reaching Communities project is Caring for the Carers and the grant will cover the cost of the administrator, counsellors and part of the project manager's salaries along with general running costs, training, travel and evaluation.
## **Greggs Foundation**
This grant is to help with Covid Recovery.
## **Awards For All**
The grant was to cover counselling costs and supervision.
## **Designated funds**
## **Sunderland City Council**
The Council continued to fund the food bank and provided funding for a laptop and software costs.
## **Transfers between funds**
The fund transfers represent the transfer of restricted funds to unrestricted funds where a portion of the grant funding has been used to purchase fixed assets. Other transfers represent the completion of a project with the transfer of the remaining funds to unrestricted.
continued...
Page 22
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 OCTOBER 2024**
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 October 2024.
## **17. GIFTS IN KIND**
The charity operates from premises owned be Sunderland Council and provided to the charity rent free. This gift in kind is valued at £6,300 annually.
The charity receives gifts of food and clothing from businesses such as Morrisons Supermarket and the general public which are passed on to clients. At Christmas the charity receives Christmas Eve boxes which go directly to around 1700 children.
Page 23
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024**
|**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Fundraising income
**Charitable activities**
Sunderland City Council
National Lottery Community Fund
Awards For All
Sunderland Carers Alliance
Cost of Living Fund
**Other income**
Other income
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Support worker wages
Social security
Insurance
Light and heat
Telephone
Postage and stationery
Advertising
Travel and subsistence
Premises expenses
Bank charges
Professional fees
Staff training
Tutor costs
Materials and equipment
Events and activities
Members support
Sundry expenses
Carried forward|2024
£
7,743
3,449
8,529
16,875
20,000
14,200
73,149
132,753
-
143,945
58,247
1,921
1,942
15
1,049
1,692
345
8,182
10,809
138
388
220
7,605
12,539
396
4,700
104
110,292|2023
£
12,553
5,310
12,422
101,875
10,000
-
-
124,297
55,854
198,014
63,962
2,623
1,373
785
857
1,687
-
1,677
12,604
165
61
149
-
4,764
770
-
-
91,477|
|---|---|---|
This page does not form part of the statutory financial statements
Page 24
**SUNDERLAND AREA PARENT SUPPORT LIMITED**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 OCTOBER 2024**
|**Charitable activities**
Brought forward
Depreciation of tangible fixed assets
**Support costs**
**Management**
Organisers renumeration
Organisers social security
Professional fees
**Finance**
Administrator wages
Social security
**Governance costs**
Accountancy fees
Total resources expended
**Net income**|2024
£
110,292
13
110,305
-
-
-
-
28,525
1,293
29,818
1,038
141,161
2,784|2023
£
91,477
19
91,496
28,570
1,941
13
30,524
26,341
1,095
27,436
1,008
150,464
47,550|
|---|---|---|
This page does not form part of the statutory financial statements
Page 25