**NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) **REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025** **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 2025 |**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 17| **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 The Trustees are pleased to present their annual Directors’ report together with financial statements of the charity for the year ended 31 March 2025 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 24/25 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 341 people in oneto-one support and 272 individuals have attended our group support service. Of note are our achievements in: - Responding to the individual needs of our clients through adopting a more flexible working practice and specifically the realignment of resources to meet the increased demand for 1:1 based interventions. - We are open 30 hrs per week with one late evening. Monday, Wednesday, Thursday and Fri 09:30 – 14:30 and Tuesday 9:30 – 19:30. - The continuation and increase of the support offered to people within Sunderland who have substance and alcohol issues. - Increase in our numbers of clients receiving one to one support! - Increase in the number of clients accessing our support groups! - Increase in volunteer hours in which 5 volunteers gave a total of 1591 hours to our service! - Increased presence on social media with Instagram Reach - Increase of Google searches for NERAF The operating year of 2024 to 2025 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 1 **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 year with 8 part time staff. Despite a small staff team, we have worked with over 341 people in one-to-one support and 272 individuals in Group Support. This year has seen a strong emphasis placed on our client centred approach through the lived experience support, 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 5 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 remained in a good financial position and 2025/2026 is already shaping up to be another year of stability. As with 2023/2024, this year has been a year of strengthening and development. 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. Also, a big thanks to 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. As with other third sector organisations we are aware of the financial difficulties that are present given the current financial climate in the UK, as a Board we are proud that we continue to make positive financial headway in these challenging times. Eleanor Griffin Chair of Board for NERAF 2 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 ## **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 £167,909 (2023/2024: £199,070) of which £151,507 was restricted 2023/2024 £56,962). 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 £157,988 (2023/2024: £134,456) of which £115,997 was restricted (2023/2024 £76,743), which resulted in a net income of £9,921 (2023/24 £64,614). The Balance Sheet as at 31 March 2025 showed net current assets of £159,070 (2023/2024 £149,149) with £21,990 held in restricted funds (2023/2024 deficit £13,520). ## Reserves policy The 2023/2024 financial year and this year has led to an increase in funding opportunities. Our loan finance from NorthStar Ventures was completed within this financial year so we no longer have any creditors or accruals. The Trustees continue to aim to keep the equivalent of one years running costs in Reserves (£170,000). Owing to the number of individuals relying on support and the nature of the support received by our charity, we feel one years running costs in reserves allows for stability and future planning. 3 **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 ## **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| ||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| ||Hempsons| |Solicitors|The Exchange| ||Station Parade| ||Harrogate| ||HG 1DY| ## **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. 4 **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 ## 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: - Explanation of appropriate documents relevant to the position - One to one meeting with the chair of the Trustees and the Chief executive Officer - Criminal record bureau Checks - Confidentiality Procedures - Health and Safety procedures; and - Training will be provided as required. ## 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. ## **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). 5 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **TRUSTEES ANNUAL REPORT** For the year ended 31 March 2025 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: - select suitable accounting policies and apply them consistently. - observe the methods and principles in the Charities SORP. - make judgements and estimates that are reasonable and prudent. - state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 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: _28.11.2025___________________ 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 2025 I report on the financial statements of Northern Engagement into Recovery from Addiction Foundation for the year ended 31 March 2025, which are set out on pages 8 to 17. ## **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: - h examine the accounts under section 145 of the Charities Act, - 9 - h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and - h to state whether particular matters have come to my attention. ## **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: - h accounting records were not kept in accordance with section 386 of the Companies Act 2006; or - h the accounts do not accord with such records; or - h the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination; or - h the accounts have not been prepared in accordance with the Charities SORP (FRS102). 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 Member of the Association of Accountancy Technicians Connected Voice Business Services One Strawberry Lane Newcastle upon Tyne NE1 4BX Date: 28.11.2025 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 2025 **----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 5 908 - 908 2,376
Charitable activities
Grants and contracts 6 15,387 151,507 166,894 196,258
Other trading activities 7 107 - 107 436
Total income 16,402 151,507 167,909 199,070
Expenditure on:
Charitable activities
Operation of the charity 8 41,991 115,997 157,988 134,456
Total expenditure 41,991 115,997 157,988 134,456
Net income/(expenditure) and net
( 25,589 ) 35,510 9,921 64,614
movement of funds
Reconciliation of funds
Total funds brought forward 162,669 ( 13,520 ) 149,149 84,535
Total funds carried forward 137,080 21,990 159,070 149,149
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 17 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 2025 |**Current assets**
Debtors
15
Cash at bank and in hand
15
**_Total current assets_**
**Creditors:**amounts falling due within
one year
16
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:**amounts falling due after
more than one year
17
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
-
169,312
**169,312**
**( 10,242 )**
**-**|**Total**
**2025**
**£**
**159,070**
**159,070**
**159,070**
137,080
21,990
**159,070**|**£**
-
166,415
**166,415**
**( 14,006 )**
**( 3,260 )**|**Total**
**2024**
**£**
**152,409**
**152,409**
**149,149**
162,669
( 13,520 )
**149,149**| |---|---|---|---|---| 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 17 form an integral part of these accounts. These financial statements were approved by the Board on: 28.11.2025 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 2025 ## 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 2025 ## 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 2025 |**Analysis of income**
5
**Donations and legacies**
6
**Charitable activities**
Greggs Foundation
NHS Sunderland Clinical
Commissioning Group
Lloyds Bank Foundation
7
**Other trading activities**
Other income
Community Organisation
Other donations and grants
Lottery - Awards For All
UKRI
Income from grants and contracts
Sunderland City Council|Unrestricted
Funds
£
908
908
1,503
-
13,884
-
-
-
-
15,387
107
107|Restricted
Funds
£
-
-
114,053
19,296
-
-
17,050
1,108
-
151,507
-
-|**Total**
**2025**
**£**
**908**
**908**
**115,556**
**19,296**
**13,884**
**-**
**17,050**
**1,108**
**-**
**166,894**
**107**
**107**|Total
2024
£
2,376
2,376
19,970
19,296
95,000
25,000
9,872
1,800
25,320
196,258
436
436| |---|---|---|---|---| Income was £167,909 (2024: £199,070) of which £16,402 was unrestricted or designated (2024: £142,108) and £151,507 was restricted (2024: £56,962) 12 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2025 ## **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
Volunteer costs
Group Activity Cost
Other staff costs
Sundries
Computer expenses
Volunteer expenses
Printing, postage and stationery
Insurance
Advertising
Cleaning and health & safety costs|Unrestricted
Funds
£
-
1,926
1,720
126
496
637
-
1,765
153
-
191
1,305
420
226
83
9,887
14,690
5,712
1,744
910
41,991|Restricted
Funds
£
-
1,750
-
-
140
-
13,107
-
468
-
-
1,120
-
-
-
99,412
-
-
-
-
115,997|**Total**
**2025**
**£**
**-**
**3,676**
**1,720**
**126**
**636**
**637**
**13,107**
**1,765**
**621**
**-**
**191**
**2,425**
**420**
**226**
**83**
**109,299**
**14,690**
**5,712**
**1,744**
**910**
**157,988**|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| |---|---|---|---|---|---| Expenditure on charitable activities was £157,988 (2024: £134,456) of which £41,991 was unrestricted or designated (2024: £57,713) and £115,997 was restricted (2024: £76,743) ## 9 **Fees for examination of the accounts** |Independent examiner's fees for reporting on the accounts|**2025**
**£**
**910**
**910**|2024
£
852
852| |---|---|---| There were no other fees paid to the examiner (2024: £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 2025 ## 10 **Analysis of staff costs and the cost of key management personnel** |Employers pension costs
Salaries and wages
Social security costs|**2025**
**£**
**109,299**
**14,690**
**5,712**
**129,701**|2024
£
**91,326**
**10,252**
**4,122**
105,700| |---|---|---| No employee received remuneration above £60,000 (2024: 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 £35,296. (2024: £34,321) ## 11 **Staff numbers** The head count was 8 staff (2024: 11 staff). ## 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
£
-|Employer NI
£
-|Employer
Pension
£
-|**Total**
**2025**
**£**
**-**|Total
2024
£
**34,321**| |---|---|---|---|---|---| ## **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 £5,712 (2024: £4,122). There was £462 outstanding as at 31 March 2025 (2024: £0) ## 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. 14 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2025 ## 15 **Cash at bank and in hand** |Cash at bank
Short term deposits
Cash in hand
16
17
Independent examination of accounts
**Creditors and accruals (payable within 1 year)**
Other loans
Trade creditors
**Creditors and accruals (payable after more than 1 year)**
Long Term Loan - one to two years
Accruals|**2025**
**£**
**169,070**
**6**
**236**
**169,312**
**2025**
**£**
**2,115**
**7,217**
**910**
**10,242**
**2025**
**£**
**-**
**-**|2024
£
166,336
6
73
166,415
2024
£
1,260
11,894
852
14,006
2024
£
3,260
3,260| |---|---|---| ## 18 **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. ## 19 **Analysis of charitable funds** ## **Analysis of movements in unrestricted funds As at 31 March 2025** |**Unrestricted funds**
General unrestricted fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
162,669
162,669|**Incoming**
**resources**
£
16,402
16,402|**Resources**
**expended**
£
( 41,991 )
( 41,991 )|**Transfers**
£
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**137,080**
**137,080**| |---|---|---|---|---|---| ## **Purpose of unrestricted funds** General unrestricted fund The 'free reserves' of the charity 15 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2025 - 20 **Analysis of charitable funds** continued ## **Analysis of movement in restricted funds As at 31 March 2025** |**Restricted funds**
Sunderland City Council -
Dependancy Awareness
Sunderland City Council - Suicide
Prevention Awareness
Lottery - Awards For All
UKRI
Greggs Foundation
Sunderland City Council - DAA
Sunderland City Council - Links
for life
Sunderland City Council - Gym
passes
Sunderland City Council -
Smoking cessation
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
( 4,520 )
( 9,000 )
-
-
-
-
-
-
-
( 13,520 )|**Incoming**
**resources**
£
6,435
13,065
17,050
1,108
19,296
48,717
36,338
2,502
6,996
151,507|**Resources**
**expended**
£
-
-
( 3,542 )
( 1,108 )
( 19,296 )
( 48,717 )
( 36,338 )
-
( 6,996 )
( 115,997 )|**Transfers**
£
-
-
-
-
-
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**1,915**
**4,065**
**13,508**
**-**
**-**
**-**
**-**
**2,502**
**-**
**21,990**| |---|---|---|---|---|---| _S_ underland City Council Dependancy Awareness and Suicide Prevention Awareness projects are due to be funded during the financial year 2024-25. ## **Purpose of restricted funds** Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. Sunderland City Council - Dependancy Awareness Sunderland City Council - Suicide Prevention Awareness Lottery - Awards For All UKRI Greggs Foundation 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. This grant was awarded to NERAF to help support clients with mental 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 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. 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. This grant enabled NERAF to continue to deliver a support service to over 300 individuals per year. The grant ensures that we have enough funds to pay our rent and have a Chief Executive to navigate the charity through 16 ## **NORTHERN ENGAGEMENT INTO RECOVERY FROM ADDICTION FOUNDATION** (A company limited by guarantee) ## **NOTES TO THE FINANCIAL STATEMENTS** For the year ended 31 March 2025 ## **Purpose of restricted funds (continued)** Sunderland City Council - DAA Sunderland City Council - Links for Life Sunderland City Council - Gym passes This grant was provided for a part time staff member working as a Depedancy Awareness advisor to support any clients with any issues highlighed by the recovery coach as a barrier to their recovery or The HARP Project funded by Links For Life increased the support availble to individuals in Sunderland experiencing substance and alcohol issues. With a focus on advocating and supporting the under representedand Sunderland City Council provided this find in order to support clients that are in recovery with their physical health and wellbeing. Sunderland City Council - Smoking cessation This project offered all clients and loved ones of NERAFa comprehensive support package to increase their chances of reducing or quitting smoking. As well as raising awareness around the dangers and impacts of smoking. ## 21 **Capital commitments** As at 31 March 2025, the charity had no capital commitments (2024 -£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
£
147,322
( 10,242 )
-
137,080|Restricted
Funds
£
21,990
-
-
21,990|**Total**
**2025**
**£**
**169,312**
**( 10,242 )**
**-**
**159,070**|Total
2024
£
166,415
( 14,006 )
( 3,260 )
149,149| |---|---|---|---|---| 17