## `TRUSTEES’ REPORT & FINANCIAL STATEMENTS` For Year Ended 31[st] December 2023 Registered Charity Number: 1146161 Company Number: 07514356 PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2023 ## `STRUCTURE, GOVERNANCE AND MANAGEMENT` ## Governing Documents Pathways 4 All Ltd is a charitable company limited by guarantee, incorporated on 2[nd] February 2011. It was registered as a charity on 29[th] February 2012. It was established under the Memorandum of Association that established its objects and powers and is governed under its Articles of Association dated 2nd February 2011. Eligibility for membership of the charity and membership of the Board of Trustees is governed by the Memorandum and Articles of Association. Trustees are selected in accordance with our Articles of Association. Trustees must not be employed by the Charity and receive no salary or fee. No Trustee has any financial interest in the Charity. Any Conflict of interest is expected to be declared prior to any Trustees meeting and they will be exempt from any decisions made. As the Charity provides services to children and vulnerable adults our Trustees are subject to enhanced Disclosure and Barring Service checks which are completed on appointment and updated 3 yearly. ## Structure and Governance The Board of Trustees of Pathways 4 All are the charity Trustees and company Directors. The charity currently has a Board of 7 non-executive Trustees who bring significant skills to the support of Pathways 4 All’s activities. The Board meets a minimum of four times per year and conducts an Annual General Meeting usually in Autumn. Detailed written board reports and an agenda are prepared and circulated in advance of meetings. Day to day management of the company is Chief Executive Lynn McManus MBE The Chief Executive is appointed by Trustees and is accountable to them for the day to day management of the Charity, implementing strategic policy and plans agreed by the Board. She is a volunteer of the Charity, receiving no salary. The Chief Executive is supported in managing the Charity by a dedicated staff team and volunteers. All staff are employed on a part time basis as an efficient way to keep costs down and to attract a wide range of people to fill vacancies and build in flexibility so that the charity can respond to changes in demand. ## Recruitment and Appointment of Board of Trustees The Charity follows the guidance of the Charity Commission regarding Trustee Appointment, Induction and Training. We continually take guidance and support from North Tyneside Voluntary Organisations Development Agency (VODA) also. New Trustees will attend at least one Trustees’ meeting prior to election and shall be briefed by the Chair of the Board and CEO of their legal obligations under charity and company law. ## Risk Management Strategy A risk management strategy is in place through which the Trustees seek to minimise those risks which may impact upon the charity, its activities, employees, volunteers and service users. To this end the Trustees review the Charity’s policies annually, covering amongst others, finance, information technology, data protection, publicity and media, health and safety, safeguarding guidelines and volunteer agreements. ## Grant-making Policies The charity does not currently engage in grant-making activity. PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2023 ## `OBJECTIVES AND ACTIVITIES` ## Context Pathways 4 All was set up by a parent (Lynn McManus) of disabled children in recognition of the lack of services and support available to the children and parents in the area. ## Charitable Purpose To further for the benefit of the community of North Tyneside and the surrounding areas, without distinction of sex, sexual orientation, disability, race or of political, religious or other opinions. The advancement of education. The promotion of good health and the provision of facilities in the interests of social welfare for recreation and other leisure time occupations with the objective of improving the conditions of life of the inhabitants ## Aims and Intended Impact From our purposely designed centre, we offer a range of support to families with disabled children or any additional needs. Structured activities are provided in the evenings, weekends and school holidays and all staff are vetted and trained accordingly to provide safe and secure respite time for parents and carers. The activities include a range of recreational, social and skills development, peer group exchange and community learning. Parent/Carer accompanied sessions give access to soft play, IT suite, trampolines, outdoor play, sensory exploration, sibling support, specialist holiday respite, specialist adapted cycles and volunteering opportunities. ## Principal Activities The company's principal activity to further its charitable purposes for the public benefit during the year was to continue to provide family recreational and social sessions (exclusive to families with disabled children) across 7 days of the week all year round except for ten days closure around public holidays. ## Beneficiaries and Public Benefit Pathways 4 All carries out charitable activities for the benefit of families with disabled children. Trustees have paid due regard to the Charity Commission's guidance on public benefit in deciding what activities the charity has undertaken. ## `FINANCIAL REVIEW` We are grateful to all grant funders, trusts and foundations who have supported our charity over this year for our programmes and for improvements to our facilities. Total income for 2023 was £299,157 against expenditure of £334,413. ## Reserves Policy The Trustees have reviewed the charity's needs for reserves in line with the guidance issued by the Charity Commission. The Trustees aim to firstly hold a level of unrestricted Reserves which enables the charity to have enough financial resources to meet various liabilities which would crystallise if Pathways 4 All's funding were to be withdrawn and/or it were unable to continue operating. At present, the Trustees estimate that the Unrestricted Reserves required for such purposes amount to approximately £85,000 equivalent to 6 months core costs. PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2023 The optimum level of unrestricted Reserves held is therefore £85,000. The charity's unrestricted Reserves at 31 December 2023 are £103,981. This policy will be reviewed by the Trustees on an annual basis as part of the charity's budgeting processes. ## Principal Funding Sources Pathways 4 All receives most of its funds from grants, trusts and foundations and from earned income (as detailed in the accounts). Whilst this exposes the charity to the risk of discontinued funding from a small number of funders, steps are continually being taken to seek to mitigate this risk. The charity is constantly developing and maintaining ways it can earn non-grant income whilst working towards its charitable objectives, as well as pursuing as wide a variety of funders as possible and seeking to encourage gifts and donations. ## Small Company Provisions This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006. ## `Matters pertaining to the Companies Act 2006` For the year ending 31 December 2023 the company was entitled to exemption from audit under section 447 of the Companies Act 2006. 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 responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. Legal and Administrative Information P#thway8 4 All Umlt•d Rw3'd Charlty No: 1146161 Trustees: Colin Bames John Scott Tery Mcmanus Christ￿* Tayk)r Jll Green Malcth Lodge Address". The Tkn Lamb Chldren's Centre The RlsirKJ Sun County Pa Whitloy Road Tyne & Wear NE12 9SS Unty Trust Bank 1nde￿nd8Tht Examiner. VODA SpirTt of North T￿ld8 Wing 2nd Floor Wallsend Customer Flrst Centre 16 The FONM Wallsend NE28 IMDEPENDEMT EXAMINERE REpoirr Rewito th• Pathways 4 All Limited On accomts for th• ygar ondod 31 D•c•mb•r 2023 Charity no Rosp•ClI￿ The tr￿83 of th8 onJanLgallon are resFrtYtslble for the pr8parntion of r•sponslbllttl•s of accounts: they consider ihat an audit is not required for this under tTUSt¢os and sectkn 144(2) of Ihe Ch￿11￿ Act 2011 and that an Independent •x•mlner Examlnatlon Is needed. It 13 my responsibilty to • oxwnlne the accourts (uThler seclon 145 of tho 2011 Act). • procedures lakl dovm In the General Dir8Ctlons gtrrfen by the Charity c(ynm￿￿n ILVKler 8e(alon 145(5)(b) of the Act). arKI Ba•1• rf My examknatlon was carrf*J out In accord￿ *lth Genwal Dlrecdon8 Ind•p•nd•nt g1￿1 by tho Charlty C(rnlsslorws. An eX￿InaIl0n IrdMJos a rovi8W mln•ffs of the a￿￿K￿tIng re(X>￿ kept by the dwtty aNI 8 ￿mPaTi￿on of the statsment a¢￿￿ts presented wth I1￿￿ rewrds. It also includes (￿$1¢jerat1on of any unusual items or dis(knur88 n the a(XXMmts. and seeking explanations from the tr￿tee$ crJnceming any $l￿h malters. Th procedures undertaken do not provKle al the ewdence that *￿Uld be r8qurwJ in an audi( a￿1 (x¥wquently l th Mt expross an ￿KIll oplnlon on the aco)unts. Indgpond•nt In the cowse of my exanYn8tkm. no mattw has ￿rne to my alt8rrtion: •xamln•rfs •tat•m•nt 1. ￿lch glv88 m8 r888onth caug8 lo be18v8 that In. any materl r88pecL the trustees mot the r6qukBments to erwre that: • prcw accounti￿ records are kept lkn 8(xx)rdan(% with 80￿￿n 41 of the Actl and • accounts are Frepared agree *ilh the acoJuntiTrJ r8c¥)rds and c*J)Wy wtth the acayJntir#J r8quirements of the Act or 2. to th, In my op4rlon, 8tterrtlon shcwkl be dra￿ In (Yder to enable a proper understsndlng of the 8ccounts to be reached. Slgn•d: D•to: 22nd J*. 2024 Namo". VODA SpirTt of Norfh Tyr￿id8 WwvJ 2rKI Fkxr Wallsend Custow First Centre 16 Th8 F￿urn Wallsend NE28 8JR Pathways 4 All Limit•d Statemgnt of Finandal Acllvftlos for thè year ermled 31 Dec•mbor 2023 Unr•strlctod Restrictgd Funds Funds 2023 2023 Total Funds Total Funds 2022 Re¢alpts Donations and legacies Charit8bl8 activitie8 118,566 180.591 86,845 163.958 180.591 Tolal R•celpts 240.157 299.157 250.803 Payments Ralslng funds Charitable actswts8S Separate material item of expanse 1.426 191.114 84.720 1.426 208,549 123,885 553 576 150.990 130.265 403 17.435 39,165 Total Payin8nts 27T,813 334.413 282234 Surplus I deficit for the year 37,656 35,256 - 31.431 Fund8 at 1 J￿U￿Y 2023 Funds at 31 Decernber 2023 141.637 30,1 171.737 203.168 103 981 171737 Pathwa￿ 4 Al Umlt•d Balan￿ Sh••t u at 31 D•c•fflhr 2023 2023 1022 Flxod Assots p￿nt & Machinery FLxtures & Fhtlngs 7.195 54.519 8.496 62,394 61.714 70.890 Cash at Bank & in Hand PrepayTrnts Debto 81425 14W7 103.665 12,978 Total Cash Balanc 96012 116.641 Curront U•bllltl•s Trade Credltors 15,794 Not Currgnt As8•ts 74767 100.847 Not Ass•ts at 31 Decern￿r 2023 1 171737 Ropro••nl•d By. R8strictsl FurK18 Unrestrfded Funds 5(X) 103.981 30.1fA) 141,637 1 171n7 For the 31112r2023 th8 ca)mpary￿S •rrfftl8d ID ex￿1th1 from Budit Lrthr section 477 d IhB Compani8s Act r8latir¥J to smal cofflpanios. al The mernbers have Mt reqthd the an a￿lIt of Is accounts for the year in q￿￿10￿ n a(¥ leffecllve 1 Jarwary 20151- SORP (FRS 102), the Fmanri* Re￿￿ st￿rd appkxblg tho UK arkl Rep￿)1￿ (* ITknI IFRS 102) aThJ thg Cryoni9s 2fx)6 Pattrw 4 Al ma•1* tt* ofa FRS 11)2. Assets Plant & Mathw FlxtweB & Fll 25% straw t l Tru•l••s and Staff TotAI Salary Costs 131.617 Co•1* of flnan¢lal 8•Th1¢ 4. Fundlng 2023 Commun*¥ F￿￿￿81 rr2 Limit¥d 15.￿1) 18.0 10,L 10,(MXJ Bemafd Sundey FrxNhJathJ) The Nalonal Llkny Commurdty Fur#J. A(thtbes s￿1( Ha¢rl8n TnMI Tolal