## `TRUSTEES’ REPORT & FINANCIAL STATEMENTS` For Year Ended 31[st] December 2024 Registered Charity Number: 1146161 Company Number: 07514356 PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2024 ## `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 Acting CEO & General Manager Joanna Handyside Acting Chief Executive and General Manager was appointed by Trustees after the retirement of Lynn McManus MBE. Joanna Handyside is accountable to the Trustees for the day-to-day management of the Charity, implementing strategic policy and plans agreed by the Board. 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. PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2024 ## Grant-making Policies The charity does not currently engage in grant-making activity. ## `OBJECTIVES AND ACTIVITIES` ## Context Pathways 4 All was set up by a parent (Lynn McManus MBE) 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 to over 3,000 families. 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. The charity continues to thrive from year to year, improving both our facilities and the services we offer to the families. This aim is to improve their day-to-day living, being a lifeline to so many. In addition to the ongoing high-quality maintenance of the centre, we have added a new gaming room which has been decorated in a modern style for the older children and fitted with modern play stations. Alongside this room we have created a new toddler room with sensory lights and soft play. ## 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 over 3,000 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. PATHWAYS 4 ALL LTD (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT For the year ended 31 December 2024 ## `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 2024 was £541,423 against expenditure of £401,439. ## 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 £145,000 equivalent to 6 months core costs. The optimum level of unrestricted Reserves held is therefore £145,000. The charity's unrestricted Reserves at 31 December 2024 are £240,076. 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 2024, 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 Name: Pathways 4 All Umltod Reg'd Charity No: 1146161 Trustees: Coh'n Bames John Scott Tery ￿anuS Christine Taylor Anna Mcconville Jill Green Malcoth Lodge Address.. The Tin Lamb Children's Centre The Rising Sun County Park Whitley Road Benton Tyne & Wear NE12 9SS Bankers: Unty Trust Bank Barclays Independent Examiner. Mark Thompson MAAT VODA Spirit of North Tyneside Wing 2nd Fl(M)r WallserKI Communty Hub & Litfary 16 The Forum Wallsend NE28 &IR INDEPENDEKf EXAMINER'S REPORT Report to the trustees of Pathways 4 All Limited On accounts for the ￿ar ended 1146161 31 D8c•mber 2024 Charlty no R•spective rosponslbllltles of trustees and examiner The trustees of the organisalion are responsibk for the prePara￿n of accounts; Ihey consider that an audii is not required for this year under section 14412) of Ihe Charities Act 2011 and Ihat an Independent Examination is needed. It is my responsibilty to . examine the accounts (under section 145 of the 2011 Act), . follow the procedures laid in the General Directions gNen by thè Charity Commission {under section 145(5){b) of the Act). and . state ￿ether particular matters have ￿rne to my attention. Basis of My examination vms carried out in accordanr£ wth General Directions Independent given by the Charity CommissK)ners. An examinatK•n includes a review examiner's of the accounting records kept by the charity and a ￿)MpariSon of the Statement accounts presented with those re￿ds. It also indudes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustees conceming any such matters. The pr(￿edureS undertaken do not provide all the evidence that V￿uld be required in an audit, and consequently I do not express an audil opinDn on the accounts. Indep•ndent In the course of my exarninatim, no matter has come to my attention: examinerfs ststom8nt 1. which gives me reasonable cause to believe Ihat in, any material respecL the trustees have not met th8 r8quirements to ensure that: . proper accounting rec(￿ts are kept (In accordance with section 41 of the Ad}" and . accounts are prepared which agree ¥Mth the ac¢C￿nting records and compty with the accountirnj requirements of the Act: or 2. lo which. in my opinion, attention should be draym in order to énable a proper underslanding of the accounts to be reached. Slgned: Date: 10 June, 2025 Name: Mark Thompson FIA4T Address: VODA Spirit of North Tyneside Wing 2nd FI￿r Wallsend Community Hub & Library 16 The Forum Wallsend NE28 8JR Palhways 4 All Llmltsd Statement of Flnanclal A¢Uvltles for the year •nd8d 31 December 2024 Unrestrlcted Restrlctad Funds Funds 2024 2024 Total Fund$ 2024 Totsl Funds 2023 Recolpts Donations and legacies Charttable activrties Bank Inleresl Gain on Sale of Fixed Assets 99.414 186.3(Kl 232.704 332.118 186.300 118.566 180.591 23.CM)O 23,IXIO Total Receipts 308,719 232,704 541.423 299.157 Payments Raising funds Charitable activities Sèparat8 materlal item of expense Other 27,559 82.433 62.239 393 27.559 247.136 126.351 393 1,426 208,549 123.885 553 164.703 64.112 Totsl Payments 171624 228,815 401.439 334,413 Surplus I deficit for Ihe year 136,095 3,889 139.984 35.256 Funds at 1 January 2024 Funds at 31 December 2024 103.981 32.5 136,481 171.737 136481 276 465 Pathways 4 All Limited Balan¢• Sh••t as at 31 Decembw 2024 2024 2,023 Flxed Ass•ts Plant & Machinery Ftxtures & Fittings 93,964 58.721 7,195 54.519 151685 61.714 Current Assets Cash at Bank & in Hand Prepayrnents Débtors 97,163 36.041 555 82,425 14,387 Total Cash Balances 133.759 96,812 Current Liabilities Trade Creditors 9,979 22.045 Net Currant Assets 123.780 74,767 Nel Ass•ts at 31 December 2024 276 465 136 481 Represented By: Restricted Funds Unrestricted Fund5 36,389 240,076 32.500 103.981 136481 For the year 8ndiThJ 3111212024 company was entitled lo exemption from audit under section 477 of the Companies Act 2(M)6 rolati￿j to smal companies. Dirgrtors reswnsibilibes.. a} Tho members have nol required th8 company to obtw an autht of its accounts for the year in questhjn in accordance TAith s￿l￿)n 476. of the Companies Act 2006 bl The directors ad(r￿ Ih8w responsa)S111ies for comFtyng with the requirements of the Act wih rest*d to accountirKJ records aTKI for the preParath￿ of aCLX)unts. cl The accounts have been wepar8d in accord￿ with the special Pfovisions of the Companies Aca relairy to small ccAnpan*s. Signed.... PoSi￿n Chair of Trustees Print Name Colin Bames Pathway8 4 All Llmlt¢ 1. Basls of ac¢ounts The finanaal s&thmonts have been prep*￿1 n ar￿¥￿al￿ wilh Accounting aThJ by ch￿￿e8. Statament of Recommended Pra¢kn￿ ar4)I￿able to charitEs weparirvJ their accc4mts in accc¥thrKe wSlh the Financial ReptAling Slxndard 3PF4i12bl8 in thè UK and of Ireland IFRS 102) leffectNè 1 Janu8ry 20151- CWties SORP IFRS 102), the FTh3ncaal RewtirKJ SlaThdard in the UK and R¢w*Jlk of treland {FRS 1021 and the c￿panIo$ kt 2(X)6 Pathways 4 All Ltd the defin1￿ (* a bpnrfrt gntity undtr FRS 102. Assets and Ira￿lit￿ are In￿alY recognwl al c¢￿1 or transth vakn unless 0theTrv￿ stated I8￿vant accc￿li￿ ptslcy Mtè($}. FIX￿ Assats ￿ deW￿lated over a Usef￿ Wn8 al the rntss: Pianl & Machinery FIX￿¢re$ & Fittsngs 20% straitht line 25% straI￿t lir 2. Tru$tg•4 •nd Stall Total Salary Costs Average no of staff was 154.480 3. Costs of flnancl#l sèr¥i The cost for the Independent Ex•ninakn for the financ4al be £4￿. Fundlno FundiNJ re￿iVed through Ihe ￿ar 2024 The 8allnger Charrty The Nation81 Lottèry The Sir J8mss Knott Trusl Communty Foundation- EquI￿nent Communty Foundation. Re5Klenli* Comrnunty FourKl8lion- Ent¢rpFiSé Comrnunty FourKlabon- Hardshlp C￿nrnUnty Foundation. CapSial EqLuWI￿t Comn¥Jnity Foundation BBC Children In Need B & Q Foundation Barratt Wlllam Leach Trust Garfi&hJ Waston Foundation Catherine cc43k￿￿ Charitabk trust Hadrian Trusl The R W Mamn Trust Orr Ma(*intosh Fc¥Jndatic 1,037 15.0 3.0(X) 4.0 10,OCK) 1,5C 11,725 10.0 19,942 10.0 10,1KKI Totsl 231704 Fund Analys13 Rèstrl¢ted Funds The Nab"onal Lottery c￿MUnty Fund - Activities SessK)ns The 8alling8r Charity The National Lottery The Sir James Knott Tnjsl Community FoundatK)n - Equipm8nt Communty FoundatKJn - Res¥Jentials Community Foundation - Enterprise Community Foundatknn- Hardship Jan'24 Income Expend Doc'24 40,OLM) 20.Crf)0 20,000 80.037 63.648 16.389 15.CKK) 15.(XKJ 4.oC￿ 4.&)0 10.1 10.C Cornmunity FOundat￿n - Catmla Equhpment Communty Foundation BBC Chihdren In Need 8 & Q Foundation Barratt William Leath Trusl Garfield Weston Foundath)n Catherine Cookson charrtab￿ tr￿St Hadrian Trust The R W Mann Twsl Orr Mackintosh Foundation 11.725 10.000 19.942 10.000 11,725 lo,￿0 19.942 lo.￿0 1,500 5.000 10.th)0 3.000 1.500 10.(h)O 5.0 Total Fund 7W 232.704 203￿15 36.389 Fundralslng Respite Lcrflge 32.500 231704 228.815 36.389 Related party tran￿¢tIOnS There were no ￿gnIficant tranSaCt￿nS between project and any relat&J parties during the pericd. No payThents have been made to Tnjslees. Flxed Assets ant & =Ixtures & Ma¢hln•ry Flttlngs Totsl Cost As at 1 January 2024 Additions Disposab As at 31 Decfjrnber 2024 76.407 293.818 370.225 112.640 46,701 159.341 20,500 209.547 340.519 S29,566 DeprecAalion As at 1 January 2024 Charge for thè ￿ar Disposals As al 31 Decomber 2024 69.212 239,299 308.511 25,871 42.499 20,500 115,583 281,798 397.381 Not Book Va￿¢ at 31 D9¢ 2024 93.964 58.721 152.685 Net Boc& Value at 31 Dec 2023 7.195 54.519 70.8