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2024-03-31-accounts

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION (A company limited by guarantee)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2024

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 2024

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 18

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2024

The Trustees are pleased to present their annual Directors’ report together with financial statements of the charity for the year ended 31 March 2024 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 2022, 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 2022, the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Achievements and Performance

The operating year of 23/24 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 301 people in oneto-one support and 111 individuals have attended our group support service.

Of 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 2024

The operating year of 2023 to 2024 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 8 part time staff. Despite a small staff team, we have worked with over 301 people in one-to-one support and 111 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 6 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 2024

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 £199,070 (2023: £144,624) of which £56,962 was restricted (2023: £16,865). 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 £134,456 (2023: £84,252) of which £76,743 was restricted (2023: £44,519), which resulted in a net income of £64,614 (2023: £60,372) of which a deficit of £19,581 was restricted (2023: a deficit of £27,654).

The Balance Sheet as at 31 March 2024 showed net current assets of £149,149 (2023: £84,535) of which a deficit of £13,520 was restricted (2023: surplus of £20,954).

Reserves policy

The Trustees intend to build reserves to enable the charity to secure and expand its services. In the year ended 31 March 2025. Free reserves at the year-end stood at £162,669. (2023:£63,581). The charity continues to benefit from the provision of loan finance from NorthStar Ventures which will be complete in the next financial year.

3

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2024

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 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 Mrs L Dougan
Mr A Matthews
Mrs N Parry
Mrs C Carruthers
Ms E Griffin, Chair
Bankers The Co-operative Bank
Delf House
Southway
Skelmersdale
WN8 6WT
Independent Douglas Maltman
Examiner Connected Voice Business Services
One Strawberry Lane
Newcastle upon Tyne
NE1 4BX
Solicitors Hempsons
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 2024

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.

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.

5

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2024

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:

06.12.2024

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 2024

I report on the financial statements of Northern Engagement into Recovery from Addiction Foundation for the year ended 31 March 2024, which are set out on pages 8 to 18.

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:

I 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.

Doug Maltman FMAAT Fellow of the Association of Accountancy technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 06.12.2024

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 2024

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2024 2023
£ £ £ £
Income from:
Donations and legacies 5 2,376 - 2,376 680
Charitable activities
Grants and contracts 6 139,296 56,962 196,258 143,711
Other trading activities 7 436 - 436 233
Total income 142,108 56,962 199,070 144,624
Expenditure on:
Charitable activities
Operation of the charity 8 57,713 76,743 134,456 84,252
Total expenditure 57,713 76,743 134,456 84,252
Transfers between funds ( 200 ) 200 - -
Net movement of funds 84,195 ( 19,581 ) 64,614 60,372
Reconciliation of funds
Total funds brought forward 78,474 6,061 84,535 24,163
Total funds carried forward 162,669 ( 13,520 ) 149,149 84,535
Notes
----- End of picture text -----

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 18 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 2024

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		 £
-
166,415
166,415
( 14,006 )
( 3,260 )		 Total
2024
£
152,409
152,409
149,149
162,669
( 13,520 )
149,149		 £
124
108,598
108,722
( 14,927 )
( 9,260 )		 Total
2023
£
93,795
93,795
84,535
78,474
6,061
84,535

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 18 form an integral part of these accounts.

These financial statements were approved by the Board on:

06.12.2024

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 2024

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 2024

3.4 Volunteer help

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

3.5 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.

3.6 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 charity.

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.

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.

11

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of income
5
Donations and legacies
6
Charitable activities
Greggs Foundation
NHS Sunderland Clinical
Commissioning Group
Community Foundation - The
1989 Willan Charitable Trust
Lloyds Bank Foundation
7
Other trading activities
Other income
ASDA Foundation
Community Organisation
Other donations and grants
Lottery - Awards For All
UKRI
Income from grants and contracts
Sunderland City Council		 Unrestricted
Funds
£
2,376
2,376
-
-
19,296
95,000
-
25,000
-
-
-
139,296
436
436		 Restricted
Funds
£
-
-
19,970
-
-
-
-
-
9,872
1,800
25,320
56,962
-
-		 Total
2024
£
2,376
2,376
19,970
-
19,296
95,000
-
25,000
9,872
1,800
25,320
196,258
436
436		 Total
2023
£
680
680
16,865
300
19,296
65,000
15,000
27,250
-
-
-
143,711
233
233

Income was £199,070 (2023: £144,124) of which £142,108 was unrestricted or designated (2023: £127,259) and £56,962 was restricted (2023: £16,865)

12

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Analysis of expenditure on charitable activities

8 Charitable activities
Direct costs
Support costs
Room Hire and Refreshments
Governance costs
Pension costs
Sundries
Legal and professional fees
Office machine costs
Wages and salaries
National insurance
Independent examiner's fees for reporting on
the accounts
Rent and rates
Telephone
Other staff costs
Group Activity Cost
Sundries
Computer expenses
Volunteer expenses
Printing, postage and stationery
Insurance
Advertising
Cleaning and health & safety costs		 Unrestricted
Funds
£
-
2,161
2,267
287
163
6,082
1,761
244
46
416
1,167
321
478
40
35,125
2,936
1,128
2,239
852
57,713		 Restricted
Funds
£
-
556
-
1,957
135
5,604
-
-
-
-
1,582
398
-
-
56,201
7,316
2,994
-
-
76,743		 Total
2024
£
-
2,717
2,267
2,244
298
11,686
1,761
244
46
416
2,749
719
478
40
91,326
10,252
4,122
2,239
852
134,456		 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

Expenditure on charitable activities was £134,456 (2023: £84,252) of which £57,713 was unrestricted or designated (2023: £39,733) and £76,743 was restricted (2023: £44,519)

9 Fees for examination of the accounts

Independent examiner's fees for reporting on the accounts 2024
£
852
852		 2023
£
852
852

There were no other fees paid to the examiner (2023: £nil)

13

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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

Employers pension costs
Salaries and wages
Social security costs		 2024
£
91,326
10,252
4,122
105,700		 2023
£
53,869
6,055
2,464
62,388

No employee received remuneration above £60,000 (2023: 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 £34,321. (2023: £26,268)

11 Staff numbers

The average monthly head count was 11 staff (2023: 8 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		 2024
Number
7.1
2.5
9.7		 2023
Number
5.6
2.0
7.6

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
A Lowery		 Remuneration
£
30,889		 Employer NI
£
2,574		 Employer
Pension
£
858		 Total
2024
£
34,321		 Total
2023
£
26,268

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.

14

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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 £4,122 (2023: £2,464). There was £0 outstanding as at 31 March 2024 (2023: £261)

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 2024
£
-
-		 2023
£
124
124

16 Cash at bank and in hand

Cash at bank
Short term deposits
Cash in hand
Independent examination of accounts
Creditors and accruals (payable within 1 year)
Other loans
Trade creditors
Accruals		 2024
£
166,336
6
73
166,415
2024
£
1,260
11,894
852
14,006		 2023
£
108,519
6
73
108,598
2023
£
2,075
12,000
852
14,927

17 Creditors and accruals (payable within 1 year)

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

Long Term Loan - two to five years
Long Term Loan - one to two years		 2024
£
3,260
-
3,260		 2023
£
6,000
3,260
9,260

15

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

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		 Fund
balances
brought
forward
£
78,474
78,474		 Incoming
resources
£
142,108
142,108		 Resources
expended
£
( 57,713 )
( 57,713 )		 Transfers
£
( 200 )
( 200 )		 Fund
balances
carried
forward
£
162,669
162,669

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity

20 Analysis of charitable funds continued

Analysis of movement in restricted funds As at 31 March 2023

Restricted funds
The Rothley Trust
Sunderland City Council -
Dependancy Awareness
Bernicia Foundation
Barbour Foundation
Wellbank Foundation
William Leech Foundation
Sunderland City Council - Suicide
Prevention Awareness
Sunderland City Council - Group
Activity Costs
Lottery - Awards For All
Community Organisation
UKRI
Totals		 Fund
balances
brought
forward
£
102
3,421
( 200 )
46
692
2,000
-
-
-
-
-
6,061		 Incoming
resources
£
-
10,470
-
-
-
-
-
9,500
9,872
25,320
1,800
56,962		 Resources
expended
£
( 102 )
( 18,411 )
-
( 46 )
( 692 )
( 2,000 )
( 9,000 )
( 9,500 )
( 9,872 )
( 25,320 )
( 1,800 )
( 76,743 )		 Transfers
£
-
-
200
-
-
-
-
-
-
-
-
200		 Fund
balances
carried
forward
£
-
( 4,520 )
-
-
-
-
( 9,000 )
-
-
-
-
( 13,520 )

S underland City Council Dependancy Awareness and Suicide Prevention Awareness projects are due to be funded during the financial year 2024-25.

16

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

Purpose of restricted funds

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

Purpose of restricted funds
Restricted funds represent income
donor.		 resources used for a specific purpose within the charity as identified by the
The Rothley Trust 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.
Sunderland City Council - This grant was provided for a part time staff member working as an
Dependancy Awareness 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.
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.
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.
Sunderland City Council - Suicide This grant was awarded to NERAF to help support clients with mental
Prevention Awareness health and advocacy work to prevent further mental health crisis. It was
also to deliver awareness session and preventative work to clients to aid in
a better understanding of their own mental health and how this can prevent
Sunderland City Council - Group This grant was awarded to NERAF to support our social and support group
Activity Costs sessions staffing levels and hot meals and refreshments provided.
Lottery - Awards For All This grant was awarded to NERAF to support the social and support group
sessions by being able to provide a larger group drop in area, more
facilities and equipments for the clients as well as volunteer costing and
staff to oversee the sessions.
Community Organisation The funding will allow this organisation to add 50 additional staff hours per
week. And allow for critical training to upskill the lived experience
volunteers they have. And to keep up with the increased demand in food.
UKRI This grant was a part of a community bid to add vital funding towards
management roles in order to allow volutary sector organisations to
expand.
Transfers between funds
As of 31/03/2023 Amount
Reason for transfer
£
Between unrestricted and 200
Bernicia project completed.
restricted funds

17

NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2024

21 Capital commitments

As at 31 March 2024, the charity had no capital commitments (2023 -£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
£
179,935
( 14,006 )
( 3,260 )
162,669		 Restricted
Funds
£
( 13,520 )
-
-
( 13,520 )		 Total
2024
£
166,415
( 14,006 )
( 3,260 )
149,149		 Total
2023
£
108,598
( 14,803 )
( 9,260 )
84,535

18