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2023-03-31-accounts

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS

For the year ended 31 March 2023

Charity number 1141400 Company number 07586712

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

ANNUAL REPORT AND FINANCIAL STATEMENTS

For the year ended 31 March 2023

Contents Page
Trustees annual report 1 to 6
Independent examiners report 7
Statement of Financial Activities (including 8
income and expenditure account)
Balance sheet 9
Notes to the financial statements 10 to 19

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

The Trustees are pleased to present their annual Directors’ report together with financial statements of the charity for the year ended 31 March 2023 which are also prepared to meet the requirements for a Directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective October 2019). The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice. T

Achievements and Performance

The operating year of 22/23 has seen the progress made against the outcomes set for the year and built on the success of our previous years, this year working with 315 people in oneto-one support and 89 individuals have attended our group support service.

Of particular note are our achievements in:

1

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

The operating year of 2022 to 2023 has seen NERAF adapt and diversify in response to need and funding changes. Our funding streams have grown, and with it, our staff team to meet the growing demand for our services. We are receiving referrals from new and diverse partners across Sunderland and other National Organisations. We have ended the financial year with 6 part time staff. Despite a small staff team, we have worked with over 315 people in one-to-one support and 89 individuals in Group Support.

This year has seen a strong emphasis placed on our client centred approach through the coaching and mentoring model, which places the client at the centre of the process and ensures that they are included in considerations regarding decisions made, targets set, and the learning taken from previous actions and outcomes. This approach has demonstrated the positivity generated through the client empowerment process and evidenced through our recorded success rate.

The financial climate remains challenging and as such the board and staff have placed a greater emphasis on developing the volunteer base, which not only has a positive impact on our clients’ recovery and ability to meet ever increasing need but also provides the opportunity to develop and progress new ideas. We currently have 7 volunteers, many who have had substance or alcohol issues themselves and are able to offer peer knowledge and support to our clients. Other volunteers have loved ones who have had substance and alcohol issues and are passionate about support individuals and loved ones of those effected.

As a board we continue to submit funding applications and are always looking for opportunities to further develop the charity. We have almost doubled our income from grant funding from the previous financial year and 2023/2024 is already shaping up to be another year of growth.

My sincere thanks go to all those that have supported NERAF past, present, and future and a huge, big thank you to all our customers, volunteers, peers, staff, and stakeholders; without which our continuing success would not be achievable. Similar to last year, this year has been a tough year for us, and for other charities providing similar support, and if it were not for your continuing support to access our service, referring to us, and volunteering for us, our task would be so much harder to accomplish.

Thank you also to the Board of Trustees who do so much unrecognised and voluntary work behind the scenes and often must make tough decisions, financial pressures and robust decision making is at the heart at what we do at NERAF, and this could not be achieved without the support of Board.

I would like to take a moment to say a big well done to those who have sustained and flourished in their recovery this year and wish you success to the future. Unfortunately, we have lost some people along the way either to their addiction or for other reasons. I hope and wish them well for the future too.

As with other third sector organisations we are aware of the financial difficulties that are present given the current climate following Covid, as a Board we are proud that we continue to make positive financial headway in these challenging times.

2

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

Eleanor Griffin Chair of Board for NERAF

Plans for the future

We continue to monitor and review all non-essential work in order to keep all costs to a minimum whilst being sure not to compromise the quality of our service delivery.

As a strong element of our work to support our service users, NERAF continue to seek out new partnership opportunities whilst maintaining positive relationships with our existing partners. These will enable us to finance our work across public health contracts, grant work and independently paid for commercial work. In this way we aim to spread our financial risk and any surplus gained will be used to support our ongoing day to day activities of one to one and group work.

Financial review

The total income for the year was £144,624 (2022: £78,210) of which £ 16,865 was restricted (2022: £43,361). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice (SORP) 2019.

Expenditure for the year was £84,252 (2022: £76,001) of which £44, 519 was restricted (2022: £4,680), which resulted in a net income of £60,372 (2022: £2,209) of which - £27, 654 was restricted (2022: £38,681).

The Balance Sheet as at 31 March 2023 showed net current assets of £93,795 (2022: £33,423). The total net assets as at 31 March 2023 was £84,535 (2022: £24,163) with £2 0,954 held in restricted funds (2022: £48,608).

Reserves policy

The Trustees intend to build reserves to enable the charity to secure and expand its services. In the year ended 31 March 2023, the deficit has led to an increase in funding opportunities. Free reserves at the year-end stood at £63, 581 . (2022: -£24,445). The charity continues to benefit from the provision of long-term loan finance from NorthStar Ventures.

3

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

The Trustees continue to have a target to build up reserves to represent three months of expenditure, approximately £30,000. The Trustees are aware that the free reserves are way below this target level but aim to increase free reserves with a planned operation surplus over the next few years.

Reference and administrative details of the charity, its Trustees and advisors

Charity Name Northern Engagement into Recovery from
Addiction Foundation
Registered Charity 1141400
Number
Company Number 07586712
Registered Office Sunderland MIND Wellbeing Hub
and operational Church Street
address Hendon
Sunderland
SR1 2BB
Trustees Mr D Maguire
Mrs L Dougan
Mr A Matthews
Mrs N Parry
Mrs C Carruthers
Ms E Griffin, Chair
Mrs S Nichols-Key
Bankers The Co-operative Bank
Delf House
Southway
Skelmersdale
WN8 6WT
Independent Douglas Maltman
Examiner Connected Voice Business Services Ltd
One Strawberry Lane
Newcastle upon Tyne
NE1 4BX
Hempsons
Solicitors The Exchange
Station Parade
Harrogate
HG 1DY

4

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

Structure, governance and management

Governing Documents

The organisation is a charitable company limited by guarantee, incorporated on the 31 March 2011. The company was established under a Memorandum of Association which establishes the objectives and powers of the charitable company and is governed under its Articles of Association.

Appointment, Induction and Training of Trustees

The management of the charitable company is the responsibility of the Trustees. Trustees are provided with correct advice, guidance and support to enable them to fulfil their duties to the standard required of the Charity Commission.

Induction will consist of:

Organisation

The Trustees meet every quarter and deal with the administration of the charity to ensure that Northern Engagement into Recovery from Addiction Foundation has a clear vision and strategy for the future, and to monitor the performance against plans, to support the management and staff team, and to oversee financial accountability and risk management.

The operational management of the organisation is undertaken by the paid staff team.

Risk Management

The Trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

5

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee) TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

Public benefit statement

The Trustees/directors have considered the guidance produced by the Charity Commission on the provision of public benefit and they confirm that public benefit has been provided by the range of activities as described above.

Statement of Trustee Responsibilities

The Trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees’ Annual 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 which show the state of affairs of the charitable company and of incoming resources and application of resources, including the income and expenditure of the charitable company for that year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping accounting records that 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.

Approved by the Board on:

_ 15.12.2023 _______

and signed on their behalf by: Ms E Griffin ________ Chair

6

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2023

I report on the financial statements of Northern Engagement into Recovery from Addiction Foundation for the year ended 31 March 2023, which are set out on pages 7 to 9.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2022 ("the Charities Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

Doug Maltman FMAAT Fellow of the Association of Accountancy technicians Connected Voice Business Services Ltd One Strawberry Lane Newcastle upon Tyne NE1 4BX

Date: 15.12.2023

7

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT) For the year ended 31 March 2023

5
6
Other trading activities
7
Expenditure on:
8
Total funds carried forward
Reconciliation of funds
Total funds brought forward
Notes
Total income
Donations and legacies
Income from:
Charitable activities
Grants and contracts
Operation of the charity
Total expenditure
Net income/(expenditure) and net
movement of funds
Charitable activities		 Unrestricted
Funds
£
681
126,846
233
127,759
39,733
39,733
88,026
( 24,445 )
63,581		 Restricted
Funds
£
-
16,865
-
16,865
44,519
44,519
( 27,654 )
48,608
20,954		 Total
2023
£
681
143,711
233
144,624
84,252
84,252
60,372
24,163
84,535		 Total
2022
£
9,351
66,604
2,255
78,210
76,001
76,001
2,209
21,954
24,163

The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

The notes on pages 10 to 19 form an integral part of these accounts.

8

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

BALANCE SHEET

Charity Number 1141400 Company Number 07586712

As at 31 March 2023

Current assets
Debtors
15
Cash at bank and in hand
16
Total current assets
Creditors:amounts falling due within
one year
17
Net current assets
Total assets less current liabilities
Creditors:amounts falling due after
more than one year
18
Total net assets or liabilities
Funds of the charity
Unrestricted income funds
Restricted income funds
Total funds
Notes		 £
124
108,598
108,722
( 14,927 )
( 9,260 )		 Total
2023
£
93,795
93,795
84,535
63,581
20,954
84,535		 £
-
46,519
46,519
( 13,096 )
( 9,260 )		 Total
2022
£
33,423
33,423
24,163
( 24,445 )
48,608
24,163

The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 10 to 19 form an integral part of these accounts.

These financial statements were approved by the Board on:

15.12.2023

and are signed on its behalf by: Ms E Griffin Chair

9

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with 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 October 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2022, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Northern Engagement into Recovery from Addiction Foundation meets the definition of a public benefit entity

2.2 Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.

10

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

Expenditure on charitable activities includes the costs of peer support work and public awareness of alcohol and substance misuse and other activities undertaken to further the purposes of the charity and their associated support costs.

11

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

12

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

Analysis of income
5
Donations and legacies
6
Charitable activities
Wellbank Foundation
Greggs Foundation
NHS Sunderland Clinical
Commissioning Group
Community Foundation - The
1989 Willan Charitable Trust
Lloyds Bank Foundation
7
Other trading activities
Other income
rent refund
ASDA Foundation
Hadrian trust
The Barbour Foundation
William Leech Foundation
Room hire
Other donations and grants
Income from grants and contracts
The National Lottery Community Fund - COVID-
19 Recovery Fund
Sodexo Business Development
Sunderland City Council
Bernicia Foundation
Big Lottery Trust		 Unrestricted
Funds
£
-
681
681
-
-
-
300
-
-
-
-
19,296
65,000
15,000
27,250
-
126,846
-
233
-
233		 Restricted
Funds
£
-
-
-
-
16,865
-
-
-
-
-
-
-
-
-
-
-
16,865
-
-
-
-		 Total
2023
£
-
681
681
-
16,865
-
300
-
-
-
-
19,296
65,000
15,000
27,250
-
143,711
-
233
-
233		 Total
2022
£
8,988
363
9,351
32,231
4,770
-
-
9,844
1,000
5,000
9,759
-
-
-
-
4,000
66,604
495
260
1,500
2,255

Income was £144,624 (2022: £78,210) of which £127,759 was unrestricted or designated (2022: £34,849) and £16,865 was restricted (2022: £43,361)

13

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

Analysis of expenditure on charitable activities

8 Charitable activities
Direct costs
Support costs
Room Hire and Refreshments
Governance costs
Pension costs
Telephone
Sundries
Refreshments
Legal and professional fees
Office machine costs
Wages and salaries
National insurance
Insurances
Computer expenses
Group Activity Cost
Printing, postage and stationery
Insurance
Group activities
Independent examiner's fees for reporting on
the accounts
Rent and rates
Telephone
Other staff costs
Sundries
Refreshments
Training
Volunteer expenses
Rent and rates
Printing, postage and stationery
Computer expenses
Advertising
Cleaning and health & safety costs		 Unrestricted
Funds
£
595
-
-
-
2,194
1,677
479
-
-
-
666
8,748
1,482
530
-
-
-
-
199
62
150
474
1,468
15,501
1,877
725
2,054
852
39,733		 Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
234
-
-
-
-
-
-
-
-
-
38,368
4,179
1,738
-
-
44,519		 Total
2023
£
595
-
-
-
2,194
1,677
479
-
-
-
666
8,748
1,482
764
-
-
-
-
199
62
150
474
1,468
53,869
6,055
2,464
2,054
852
84,252		 Total
2022
£
155
6,075
1,604
1,131
2,170
1,762
415
315
-
-
5,621
1,425
327
265
508
174
96
74
-
-
-
-
1,049
46,473
2,182
1,636
1,512
1,032
76,001

Expenditure on charitable activities was £84,252 (2022: £76,001) of which £39,733 was unrestricted or designated (2022: £71,321) and £44,519 was restricted (2022: £4,680)

14

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

9 Fees for examination of the accounts

There were no other fees paid to the examiner (2022: £nil)
Independent examiner's fees for reporting on the accounts		 2023
2022
£
£
852
1,032
852
1,032

10 Analysis of staff costs and the cost of key management personnel

Employers pension costs
Salaries and wages
Social security costs		 2023
2022
£
£
53,869
46,473
6,055
2,182
2,464
1,636
62,388
50,291

No employee received remuneration above £60,000 (2022: nil)

The key management personnel of the charity, comprise the trustees and the chief executive officer . The total employee benefits of the key management personnel of the charity were £26,268. (2022: £18,350)

11 Staff numbers

The average monthly head count was 8 staff (2022: 7 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Advice and information
The parts of the charity in which the employee's work
Management		 2023
2022
Number
Number
5.6
5.6
2.0
0.9
7.6
6.5

12 Transactions with trustees

One trustees has been paid remunerations from an employment with their charity. Authority for payment was effected by a minute of appointment. No payment is made to the trustee for services as a trustee. Details for the periods were as follows:

Name
G Frend
A Lowery		 Remuneration
£
-
23,530		 Employer NI
£
-
2,085		 Employer
Pension
£
-
653		 Total
Total
2023
2022
£
£
-
4,359
26,268
13,992

15

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There have been no related party transactions in the reporting period.

13 Defined contribution pension scheme

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.

The employer's pension costs represent contributions payable by the charity to the fund and amount to £2,464 (2022: £1,636). There was £261 outstanding as at 31 March 2023 (2022: £64)

14 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

15 Debtors and prepayments (receivable within 1 year)

Prepayments 2023
2022
£
£
124
-
124
-

16 Cash at bank and in hand

Cash at bank
Short term deposits
Cash in hand
Independent examination of accounts
Other loans
Creditors and accruals (payable within 1 year)
Taxation and social security
Trade creditors
Accruals		 2023
2022
£
£
108,519
46,494
6
6
73
19
108,598
46,519
2023
2022
£
£
2,075
64
-
-
12,000
12,000
-
-
852
1,032
14,927
13,096

17 Creditors and accruals (payable within 1 year)

16

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

18 Creditors and accruals (payable after more than 1 year)

Long Term Loan - two to five years
Long Term Loan - one to two years		 2023
2022
£
£
6,000
6,000
3,260
3,260
9,260
9,260

19 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

20 Analysis of charitable funds

Analysis of movements in unrestricted funds As at 31 March 2023

Unrestricted funds
General unrestricted fund
Totals
As at 31 March 2022
Unrestricted funds
General unrestricted fund
Totals		 Fund
balances
brought
forward
£
( 24,445 )
( 24,445 )
Fund
balances
brought
forward
£
12,027
12,027		 Incoming
resources
£
127,759
127,759
Incoming
resources
£
34,849
34,849		 Resources
expended
£
( 39,733 )
( 39,733 )
Resources
expended
£
( 71,321 )
( 71,321 )		 Fund
balances
carried
Transfers
forward
£
£
14,893
78,474
14,893
78,474
Fund
balances
carried
Transfers
forward
£
£
-
( 24,445 )
-
( 24,445 )

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

17

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

20 Analysis of charitable funds continued

Analysis of movement in restricted funds As at 31 March 2023

Restricted funds
The Rothley Trust
The National Lottery
Sunderland City Council
Bernicia Foundation
Hadrian Trust
Barbour Foundation
Wellbank Foundation
William Leech Foundation
Totals
As at 31 March 2022
Restricted funds
The Rothley Trust
The National Lottery
Sunderland City Council
Bernicia Foundation
Hadrian Trust
Barbour Foundation
Wellbank Foundation
William Leech Foundation
Totals		 Fund
balances
brought
forward
£
102
18,603
300
9,844
1,000
5,000
9,759
4,000
48,608
Fund
balances
brought
forward
£
102
9,825
-
-
-
-
-
-
9,927		 Incoming
resources
£
-
-
16,865
-
-
-
-
-
16,865
Incoming
resources
£
-
8,988
4,770
9,844
1,000
5,000
9,759
4,000
43,361		 Resources
expended
£
-
( 3,710 )
( 13,744 )
( 10,044 )
( 1,000 )
( 4,954 )
( 9,067 )
( 2,000 )
( 44,519 )
Resources
expended
£
-
( 210 )
( 4,470 )
-
-
-
-
-
( 4,680 )		 Fund
balances
carried
Transfers
forward
£
£
-
102
( 14,893 )
-
-
3,421
-
( 200 )
-
-
-
46
-
692
-
2,000
( 14,893 )
6,061
Fund
balances
carried
Transfers
forward
£
£
-
102
-
18,603
-
300
-
9,844
-
1,000
-
5,000
-
9,759
-
4,000
-
48,608

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

The Rothley Trust

The National Lottery

Sunderland City Council

This grant is for the purchase of musical instruments for use in NERAF groups as part of members progression on their outcome star, providing meaningful use of time and expanding their social network through group interaction.

This grant is to run a Breakfast drop in group and has had to be put on hold due to Covid 19 restrictions.

This grant was provided for a part time staff member working as an Alcohol and Substance wellbeing advisor to support any clients with any issues highlighed by the recovery coach as a barrier to their recovery or maintaining their soberiety.

18

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2023

Purpose of restricted funds (continued)

Bernicia Foundation This grant was provided towards the role of a Community Inclusion Officer. This role is to support NERAF clients in maintaining soberity through the group support and reaching out to new clients via social media. Hadrian Trust This grant was awarded to go towards a Volunteer Co-ordinator. Their role was to facilitate the group as well as train and recuit new volunteers. Barbour Foundation This grant was awarded for a part time outreach and awareness coach. Theior role was to raise awareness within the community regrding alcohol and substance use and how to access support within Sunderland. Wellbank Foundation This grant was given for the role of a Dependancy Awareness Advisor to support individuals within the city into specialised support across the city. William Leech This grant was awarded for a Community Inclusion Officer on a part time basis. This role is to support NERAF clients in maintaining soberity through the group support and reaching out to new clients via social media. Transfers between funds As of 31/03/2023 Reason for transfer Amount £ Between unrestricted and Cost have been wrongly allocated to unrestricted funds in 14,893 restricted funds prior years

21 Capital commitments

As at 31 March 2023, the charity had no capital commitments (2022 -£nil)

22 Analysis of net assets between funds

Long term assets/(liabilities)
Other net current assets/(liabilities)
Cash at bank and in hand		 Unrestricted
Funds
£
87,644
( 14,803 )
( 9,260 )
63,581		 Restricted
Funds
£
20,954
-
-
20,954		 Total
Total
2023
2022
£
£
108,598
46,519
( 14,803 )
( 13,096 )
( 9,260 )
( 9,260 )
84,535
24,163

19