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2023-03-31-accounts

PROPS NORTH EAST

(A company limited by guarantee)

REPORT AND GROUP FINANCIAL STATEMENTS For the year ended 31 March 2023

Charity number 1146582 Company number 07902767

(A company limited by guarantee)

PROPS NORTH EAST

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

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

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Summary by Denise Wilkins, Chair:

This year we are reporting an increase in income of £42,478. Expenditure increased by £23,416 and this has resulted in a surplus of £37,686 (2022: £18,624) for the year and a further increase in our free reserves.

We will continue to work to develop a strategic and focused approach in our trading model in the years ahead.

In January 2023 we received confirmation that our tender to maintain our contract of services with North Tyneside Council was successful. We were also successful in securing funding with the Home Office and Public Health under the Supplementary Substance Misuse Treatment Grant (SSMTRG), the follow up programme to the Project Adder initiative which ended in March 2023.

As was the case of Project Adder, this scheme focuses on coordinated law enforcement activity alongside expanded diversionary programmes (such as Out of Court Disposal Orders), using the criminal justice system to divert people away from offending. PROPS works closely with the Police, Local Authority, and treatment commissioners to co-produce detailed delivery plans for families, taking into account local need with a focus on a whole system response with enhanced partnership working.

The confirmation of funding allows us to focus on our long-term strategic plan with greater financial stability.

Following significant operational changes during the pandemic our Charity adapted its services and continues to communicate via various social online platforms, offering virtual spaces as well as face to face meetings or groups in the community, to provide connections for families whose needs are paramount.

I would like to thank Nicola Mansfield Jones for her dedication and commitment to PROPS before she stepped down as Chief Executive in 2022.

I would like to express gratitude to my fellow trustees, the dedicated staff team and all our invaluable volunteers who continue to demonstrate exceptional commitment and fortitude.

Denise Wilkins Chair of Trustees

1

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

Our People

Trustees and Directors

Denise Wilkins – Chair of Trustees and Director Lynne Griffin – Trustee and Director Susan Sinton – Trustee and Director Alastair Mitchell – Treasurer and Director Phillip Brown - Trustee and Director

Staff Team

Helen Thompson – Chief Executive Sandra Adams – Service Manager Annette Walby – Team Leader Daniel Brocksop – Young Persons Intervention Lead Sandy Lambrou – Finance Manager Claire Hagelburg – Family Intervention Worker Tracey Harkins Hobson– Family Intervention Worker Andrea Mansfield – Family Intervention Worker Katie Brown – Young Persons Intervention Worker Paige Scott – Young Persons Intervention Worker

Volunteers

Peter Toner Lesley Hardie Muriel Goulding Sandra Davies Maria Gregson Joanne Whittington Sarah Cope Fatema Rahman

Changes in Staff Team

Nicola Mansfield Jones, Chief Executive – resigned November 2022 Lyn Hunter, Service Manager - resigned June 2022 Teresa Atkinson, Administration – resigned August 2022 Kirsty Barber, Family Intervention Worker – resigned February 2023 Julie Gardener, Family Intervention Worker – resigned March 2023

Purpose and Aims

The purpose of the Charity as set out in the objects contained in the company's Memorandum and Articles of Association is:

2

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

“to relieve needs of carers and whole families affected by substance misuse, by providing them with, information, education and training, and other forms of support, and to raise public awareness of people’s drug and alcohol dependence and their associated behaviour, with the overall aim of promoting sustainable whole family recovery.”

Vision

To be the best at supporting and empowering young people, adults and whole families affected by substance misuse to live healthy, fulfilling, and independent lives.

Ensuring the Work Delivers Our Aims

The Charity reviews its aims, objectives, and activities each year and updates both the strategic development and operational delivery plans accordingly. The review looks at achievements and outcomes of the work and evaluates the success of each key activity and the benefits brought to the groups of people and communities we serve. It also looks at the barriers, challenges and failures experienced to ensure our services are effective and fit for purpose – and that the aims, objectives and activities remain focussed on the stated purpose. The Trust has referred to the guidance contained in the Charity Commission's guidance on Public Benefit when reviewing our aims and objectives, and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives.

The Focus of Our Work

The main objectives and activities for the year were to maintain a consistent level of highquality service delivery and continuing to strengthen the systems and infrastructure of the charity to support long term sustainability of our work, which involves:

How Our Activities Deliver Public Benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The charitable objectives are also set out in order to provide a clear and demonstrable public benefit. All our charitable activities focus on reducing the harm caused to carers and whole families affected by substance misuse. By providing these activities they further our charitable purpose for the public benefit.

Who Used and Benefitted from Our Services?

The funding we currently receive supports primarily the residents in Newcastle upon Tyne and North Tyneside.

3

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

The North East still has some of the worst health harms in the UK with the highest rates of drug related deaths, alcohol related mortality and poverty. The North East has felt some of the harshest impacts of austerity through cuts to local authority funding. We work with families from every socioeconomic background and see higher referral rates from areas with high levels of social deprivation All services are provided free of charge to families. In 2022 work has continued to develop a framework to better understand the longer-term impact of the pandemic alongside our current work to help us improve outcomes for those who use our services and increase accessibility across communities.

Achievements

The main areas of charitable activity are the provision of a range of evidence-based interventions tailored to the bespoke needs of people and families. We deliver support programmes that keep families and carers safe and achieve self-directed outcomes based on their expressed needs and wishes. These activities and the achievements are described below.

Support We Provide for Adults Caring for a Substance User:

Our work to promote recovery is underpinned three main principles:

This work is underpinned by:

Support we Provide for Children/Young People Affected by a Substance User:

We offer a unique service to young people aged 11-18 affected by parental or familial substance misuse in Newcastle.

Our work with young people is underpinned by three main principles:

4

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

This work:

Championing the Voices of the Communities we Serve

PROPS was founded by Scotswood Women’s Drug Support Group using principles of social action and community organising. This has continued through our robust partnerships and attendance at local and regional forums, alongside empowering affected others to have a voice of their own.

Financial Review

Considerable progress continues to be made in strengthening the governance and operations of the Charity. We have reviewed our strategic plan to strengthen our infrastructure.

The outcome of these actions has been an increase in income of £42,478. Expenditure increased by £23,416 and this has resulted in a surplus of £37,686 (2022: £18,624) for the year and a further increase in our free reserves.

Income from other trading activities decreased this year because of the aftermath of the pandemic. We will be working to develop a more strategic and focussed approach in our trading model.

Trustees and managers continue to review and regularly monitor progress against the strategic, operational, and financial plans through trustee and finance meetings.

Principal Funding Sources

The Trustees are grateful to the following for funding the work of the Charity during the period:

5

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

We would also like to thank people who have made personal donations to the charity over this year, these contributions allow us to make essential purchases for our services and provide much valued respite events and activities for adults and young people.

Investment Policy

The strategic aims and development of the Charity specify that the trustees ensure the best use of reserves over the long-term, showing due diligence and an agreed level of risk averseness. The investment objective is to create a balance between capital growth and income, which over the long run, will have the aim of maintaining the real value of any assets.

The charity does not currently hold any investments other than bank deposits.

Pay Policy for Key Management Personnel

The board, who give their time freely with no trustee receiving remuneration during the year, have considered who the Key Management Personnel (KMP) of the charitable company are, as noted in the reference and administration section. Together with the board, these KMP are those in charge of directing and controlling, running, and operating the activities of the charitable company on a day-to-day basis. The pay of the KMP is reviewed annually.

The trustees benchmark against pay levels of other charities and similar organisations within the sector and the region. Pay levels are set using this information together with budget and forecast information, ensuring that the charitable company.

Reserves Policy and Going Concern

The calculation of free reserves is based on the definition included in the charity statement of recommended practice (SORP), which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charitable company to hold free reserves, those reserves not invested in tangible fixed assets, excluding long term liabilities, or designated for a particular purpose.

This exercise considered both the normal requirements for working capital and the loss of income of a hypothetical but reasonable reduction in the scale of operations. Resulting from this, the trustees considered it would be appropriate to hold the equivalent one to two months' payroll costs/expenditure, which would equate to holding approximately £35,000 - £70,000 in free reserves.

At the year end, total free reserves (unrestricted and designated funds not invested in tangible fixed assets) were £141,401 (2022: £105,697) an increase of £35,704. As we head into 2023/2024, we are confidently forecasting an increase in free reserves at that the end of the next financial year.

6

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

The trustees will continue to budget future surpluses and diversify income generation activities in order to provide improved organisational sustainability.

The trustees recognise that while reserves may be utilised to maintain capacity within the charity and to finance essential infrastructure projects, they are conscious that in the medium and longer term the charity will need to continue to generate surpluses in order to maintain their target level of free reserves.

The need for the charity's services to continue to grow and therefore the demand on future income and reserves will also be greater, hence the charity continues to require future funding and the support of its funding partners.

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budget and future cash flows in making their assessment. With the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

Plans for Future Periods

Following our organisational review, trustees are committed to continuing to invest time in strategic development.

The true impact of the devastating Coronavirus pandemic on communities is still being realised as well as the worsening cost-of-living crisis; but PROPS will continue to work alongside partners and adapt to any social changes we encounter.

Because of increasing the accessibility of our services and becoming more digital, we have assessed and will continue to regularly revise our cyber security processes to ensure the charity and the community data remains secure.

We are an accredited member of the Living Wage Foundation and will continue to support our employees with a fair hourly rate of pay.

As a charity we feel we have a social responsibility to support action to tackle the climate crisis. We continue to focus on reducing our carbon footprint and as a member of Forest Carbon we continue to offset our carbon footprint to support the increase in woodland cover in the UK. Since becoming a member of the Carbon Club in June 2021 and have captured a total of 20.5 tonnes of CO2, helping to plant approximately 82 trees covering 0.1 hectares .

We will continue to focus on generating unrestricted income to allow the charity to remain agile in responding to the needs of those we serve in a climate of even greater uncertainty.

There appears to be growing acknowledgment of the value of ‘charity’ fuelled by the sector wide response to meeting the needs of the most vulnerable citizens in our country. There has been a rise in government spending to support the recovery of communities, which PROPS has been recognised as being an integral part of by the Newcastle City Council and North Tyneside Council commissioning streams.

7

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2023

Looking to the future we will continue to work with current and potential new partners in developing innovative solutions to complex problems. We will continue to explore new markets and develop new initiatives ensuring that those who use and purchase our services have excellent experiences of our work.

The Charity will focus on:

Reference and Administrative Details of the Charity, its Trustees and Advisors

Charity Name PROPS North East
Registered Charity Number
1146582		 Company Number 07902767
Registered Office and Linskill Centre
operational address Linskill Terrace
North Shields
England
NE30 2AY
Trustees Denise Wilkins Chair of Trustees
Alastair Mitchell Treasurer
Lynne Griffin Trustee
Susan Sinton Trustee
Phillip Brown Trustee (resigned 13 July 2023)
Benjamin Broadhead Trustee (appointed 27 April 2023)
Chief Executive Helen Thompson Appointed September 2022
Independent Jim Dodds FCIE
Examiner 33 The Glebe
Morpeth
Northumberland
NE61 6HW

8

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

Bankers Unity Trust Bank Nine Brindley place Birmingham B1 2HB Lloyds Bank plc 25 Gresham Street London EC2V 7HN

Structure, Governance and Management

Governing Document

PROPS North East is a charitable company limited by guarantee. Established as Scotswood Women’s Drug Support Group in 1997, Newcastle PROPS was registered as a charity in 1999 and incorporated as PROPS North East 12 January 2012. The company was established under a Memorandum and Articles of Association which established the objects and powers of the charitable company and is governed under its articles of association. In the event of the company being wound up members are required to contribute an amount of £1.00.

Appointment of Trustees

As set out in the Memorandum and Articles of Association the Board shall consist of no more than 12 Trustees and no less than 1. At each Annual General Meeting one third of the longest serving Trustees retire by rotation from office. A retiring Trustee is eligible for re-election.

In the event of any skills being lost through retirement or resignation, suitable individuals are approached to offer themselves for appointment to the Board. All Trustees give their time voluntarily and received no benefits from the charity. No Trustees claimed expenses during the year.

Trustee Induction and Training

New trustees are invited to meet with the Chair and Chief Executive to familiarise themselves with the Charity and the context in which it operates. This covers:

Trustees also receive an induction pack of internal information together with publications from the Charity Commission. The Chief Executive organises opportunities for the trustees to become familiar with the work of the Charity by meeting with those who use the services of the Charity, attending groups and training and for meeting staff and volunteers. Trustees are also invited to attend issue specific focus groups or projects.

9

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

Organisation

The board of trustees has responsibility for the strategic direction and policy of the charity. Frequency of full meetings has been reviewed for effectiveness and the board will continue to meet on a monthly basis. Trustees have also established subgroups for financial governance and income generation that meet in addition to and report into ordinary meetings.

The Chief Executive is appointed by the trustees to manage the day-to-day operations. To facilitate effective operations the Chief Executive has delegated authority, within the terms of delegation approved by the trustees, for operational matters including finance, employment, and service delivery.

Risk Management

The Trustees have a risk management strategy that comprises:

Due to uncertainty in the economic climate and to mitigate significant external risks to funding organisation undertakes an annual strategic review. Each year the charity produces updated Business and Action Plans which are fully consulted with trustees, management and staff teams and reviewed against progress quarterly. They are very much working documents which recognise the need for diversification, development, and expansion of the Charity’s core business. A key element in the management of financial risk is the setting of a Reserves Policy and its regular review by trustees.

Statement of Trustees' Responsibilities

The trustees (who are also the directors of PROPS North East for 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 give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

10

PROPS NORTH EAST (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2023

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure the financial statements comply with the Companies Act 2006. The Trustees 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.

Independent Examiner

Jim Dodds has been re-appointed as independent examiner for the ensuing year ending 31 March 2024.

Approved by the Board on 14 September 2023 and signed on their behalf by:

Denise Wilkins (Chair of Trustees)

11

PROPS NORTH EAST

A company limited by guarantee

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2023

I report on the financial statements of PROPS North East for the year ended 31 March 2023, which are set out on pages 13 to 24

Respective responsibilities of trustees and examiner

The trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for the year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the Association of Charity Independent Examiners.

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.

Jim Dodds FCIE 33 The Glebe Morpeth Northumberland NE61 6HW Date: 14 September 2023

12

PROPS NORTH EAST

A company limited by guarantee

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING THE INCOME & EXPENDITURE ACCOUNT)

For the year ended 31 March 2023

7
8
9
10
11
12
Subsidiary expenditure
Total income
Expenditure
Costs of raising funds:
Net income/(expenditure)
Net income/(expenditure) and
net movement of funds
Transfers between funds
Reconciliation of funds
Total funds brought forward
Expenditure on charitable
activities:
Operation of the charity
Total expenditure
Donations and legacies
Income:
Other trading activities:
Investment income
Income from charitable activities:
Grants and contracts
Subsidiary income
Notes
Total funds carried forward		 6,161
411,287
22,686
79,131
(15,000)
37,686
367,440
373,601
3,425
545
398,180
9,137
Unrestricted
Funds
£
General
101,817		 -
15,000
30,000
15,000
-
-
-
-
-
-
-
-
Funds
£
Unrestricted
Designated
45,000		 -
-
-
-
-
5,664
5,664
5,664
-
5,664
-
-
Funds
£
Restricted
-		 6,161
37,686
109,131
37,686
-
373,104
379,265
416,951
545
403,844
9,137
3,425
2023
£
Total
146,817		 2022
£
Total
3,702
133
369,770
868
374,473
790
355,059
355,849
18,624
-
90,507
18,624
109,131

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

The notes on pages 15 to 24 form an integral part of these accounts.

13

PROPS NORTH EAST

A company limited by guarantee

Company number 07902767

CONSOLIDATED BALANCE SHEET

As at 31 March 2023

21
23
24
Total assets less current liabilities
Net Assets
Total charity funds
Net Current Assets
Current assets
Cash at bank and in hand
Creditors falling due within one year
Liabilities
Total Current Assets
The funds of the charity
Restricted income funds
General unrestricted income funds
Designated unrestricted income funds
Total Fixed Assets
Debtors and prepayments
Fixed assets
Tangible assets
Notes		 Group
105,697
-
101,817
45,000
141,401
146,817
109,131
146,817
109,131
( 35,144 )
146,817
170,900
( 44,294 )
185,695
140,841
-
79,131
30,000
109,131
5,416
3,434
90,222
14,795
50,619
2023
2022
5,416
3,434
£
£		 Charity
141,400
-
101,817
146,817
109,131
105,696
146,817
109,131
3,434
45,000
146,817
( 43,724 )
( 34,399 )
170,900
185,124
140,095
-
79,131
30,000
109,131
5,417
89,476
14,224
50,619
2023
2022
3,435
5,416
£
£		 Charity
141,400
-
101,817
146,817
109,131
105,696
146,817
109,131
3,434
45,000
146,817
( 43,724 )
( 34,399 )
170,900
185,124
140,095
-
79,131
30,000
109,131
5,417
89,476
14,224
50,619
2023
2022
3,435
5,416
£
£
3,434
3,435
89,476
50,619
( 34,399 )
140,095
105,696
109,131
109,131
-
79,131
30,000
109,131

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 15 to 24 form an integral part of these accounts.

These financial statements were approved by the Board on:

and are signed on its behalf by:

Denise Wilkins Chair

14 September 2023

14

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

1 Accounting Policies

The principle 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 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011

PROPS North East meets the definition of a public benefit entity under FRS 102.

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 reliably.

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 or provision of other specified service is deferred until the criteria of income recognition are met.

15

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

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 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 charities' 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 providing support and other therapeutic activities to carers 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

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Office and computer equipment Straight line over four years Equipment Straight line over four years

16

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

6
Analysis of income
7
3,425
Unrestricted
Funds
3,425
Represented by:
Total funds brought forward
Total funds carried forward
Expenditure on charitable activities
General
Restricted income funds
Net income/(expenditure)
The summary financial performance of the charity
Income
Gift aid from trading subsidiary
General unrestricted income funds
Designated unrestricted income funds
£
Income from donations and
legacies
Donations		 £
Designated
-
alone is:
-
Unrestricted
Funds		 £
146,817
146,817
109,131
373,104
-
410,790
37,686
Total
2023
£
407,814
2,976
45,000
101,817
-
-
Restricted
Funds		 £
109,131
373,683
109,131
90,507
-
79,131
355,059
18,624
Total
2022
£
370,771
2,912
30,000
3,425
3,425
Total
2023		 £
Total
2022
868
868

17

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

Analysis of income continued

8
9
10
North Tyneside Council
Project Adder
133,472
1,000
-
Income from contracts
Income from charitable activities
Vita Health Group
23,000
NCC - Public Health Services -
Carers Support
General
Funds
Unrestricted
£
NCC - Community Led Local
Development programme
Newcastle City Council Training
NCC Anniversary event
133,820
97,034
Pavers Foundation
Investment income
Bank interest
545
4,000
-
5,000
398,180
Income from other trading activities
Trading subsidiary turnover
9,137
Other income
545
9,137
Arnold Clark
Community Foundation
Proctor and Gamble
-
-
Income from grants
Adfam
-
-
Other small grants
854		 -
-
-
-
Funds
Designated
Unrestricted
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 -
-
-
-
Funds
Restricted
£
-
-
-
-
5,664
-
-

-
-
-
-
-
5,664
-
-		 23,000
133,472
133,820
-
2023
Total
£
-
9,137
9,137
545
5,000
545
403,844
-
-
97,034
1,000
4,000
-
5,664
854		 2022
Total
£
51,171
-
73,176
133,128
-
3,006
5,644
750
4,860
92,914
2,021
1,600
1,500
369,770
3,702
3,702
133
133

Income was £416,951 (2022: £374,473 ) of which £411,287 was unrestricted or designated (2022: £361,149 ) and £5,664 was restricted (2022: £13,324 ).

18

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

Analysis of expenditure

11
12
Charitable activities
Professional fees
Bank charges
Promotion and publicity
Overheads
Costs of raising funds
Staff costs
Client activities
Trading subsidiary costs
Volunteer expenses
Staff salaries
Other staff costs
Staff travel & meetings
Independent examiners fees
Depreciation
Governance costs
Training costs
Management committee costs
Premises costs
Office costs		 44
1,161
5,000
187
5,054
19,968
£
12,649
291,204
11,136
6,161
608
1,590
Unrestricted
546
Funds
1,975
18,764
1,335
367,440
General
2,380		 -
-
-
-
-
-
-
Designated
-
-
-
-
-
£
-
-
-
Unrestricted
-
Funds
-
-		 -
-
-
2,264
-
-
-
-
£
-
-
Restricted
3,400
Funds
5,664
-
-
-
-
-
-		 44
373,104
187
1,161
5,000
22,232
6,161
294,604
1,590
5,054
608
18,764
2,380
£
1,335
Total
2023
11,136
1,975
12,649
546		 £
Total
2022
790
-
790
-
2,520
19,384
1,393
26,081
12,169
157
8,150
12,610
1,334
268,916
455
1,433
457
355,059

Expenditure on charitable activities was £373,104 (2022: £355,059) of which £367,440 was unrestricted or designated (2022: £341,735) and £5,664 was restricted (2022: £13,324).

13 Net income/(expenditure) for the year

This is stated after charging :
Depreciation
Other accountancy services provided by the examiner
Independent examiner's fees for reporting on the accounts		 2023
275
4,630
2,380
1,975
£		 2022
£
1,661
1,393
2,520
5,574

19

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

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

Gross wages, salaries and benefits in kind
Employer's pension costs
Employer's National Insurance costs		 299,604
18,122
22,832
£
258,650
2023		 2022
£
17,748
19,477
231,691
268,916

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

The key management personnel of the charity, comprise the trustees and the Chief Executive. The total employee benefits of the key management personnel of the charity were £43,140 (2022: £41,331).

15 Staff Numbers

The average monthly head count was 11 staff (2022: 11 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

The parts of the charity in which the employees
work
Management / admin staff
Support staff		 10.0
Number
3.5
2023
6.5		 6.5
2022
Number
3.5
10.0

16 Transactions with trustees

The charity trustees were not paid any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity. (2022: £nil).

17 Trustees' expenses

No trustee expenses have been incurred in the year (2022: £nil).

18 Transaction(s) with related parties

No trustee or other person related to the charity had any personal interest in any contract or other transactions entered into by the charity, including guarantees, during the year (2022: nil).

19 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 £18,122 (2022: £17,748) There was £nil outstanding as at 31 March 2023 (2022: £nil).

20

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

20 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.

21
22
Investment in subsidiary company
Balance brought forward
Net book value
Carried forward
Tangible fixed assets
Balance carried forward
Depreciation
Cost
Balance brought forward
Fixed asset investment
Disposals
Balance carried forward
Disposals
Depreciation charge for year
Additions
Brought forward		 -
-
Group
-
-
3,434
Office &
Computer
Equipment
5,416
21,364
-
2023
2022
£
£
£
22,418
4,362
-
18,984
2,380
1,200
-
26,780
-
Equipment
£
-
-
1,200
1,200
Charity
Subsidiary
1,200		 -
2022
£
22,564
Charity
£
£
2023
27,980
1
5,416
4,362
1
-
20,184
23,618
Group
2,380
Total
3,434		 Group
£
Total
-
4,362
23,618
27,980
-
20,184
2,380
22,564
3,434
5,416
1

The charitable company owns one £1 ordinary share, 100% of the voting capital of the Positive Practice Partnership Ltd a company incorporated and registered in England and Wales (Company number 08487355). To provide training, accreditation and supervision in evidenced based interventions to staff working with adults affected by a family members substance misuse. and pays all of its profits to the charity under the Gift Aid scheme. A summary of the trading results and balance sheet for the year ended 31 March 2023 is shown below.

Profit and loss account

Net profit
Turnover
Cost of sales
Administration costs
Donation to parent charity
Other operating income
Taxation		 2023
-
9,137
£
-
-

( 2,976 )
( 6,161 )
-		 £
2022
( 2,912 )
3,702
( 790 )
-
-
-
-

21

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

22 Fixed asset investment continued

Balance sheet
Creditors amounts falling due within one year
Profit and loss account
Current assets
Called up share capital
Fixed assets		 -
£
( 8,251 )
2023
1
-
8,251
1
-		 2022
£
-
747
( 746 )
1
-
1
1

23 Debtors and prepayments (receivable within 1 year)

Trade debtors
Pre payments and other debtors
Amounts due from subsidiary undertakings		 958
-
2023
2022
£
13,837
49,748
-
Group
14,795
50,619
871
£		 Charity
-
£
£
8,624
49,748
14,224
871
50,619
2023
2022
4,642
958		 Charity
-
£
£
8,624
49,748
14,224
871
50,619
2023
2022
4,642
958
-
49,748
871
50,619

24 Creditors and accruals (payable within 1 year)

reditors and accruals (payable within 1 year)
Deferred Income
Accruals
Other creditors
Independent examination of accounts
Trade creditors		 222
2,114
44,294
35,144
1,053
2,250
2023
23,806

7,019
39,708
Group
3,266
2022
£
£		 43,724
34,399
7,019
222
1,053
39,413
23,806
Charity
£
2023
£
1,975
2,521
2022
2,114
7,019
1,053
23,806
2,521
34,399

25 Deferred income

Deferred income comprises of advance payment from contracts and grant providers.

Balance brought forward
Balance carried forward
Amount released to income earned from
charitable activities
Amount deferred in year		 £
2023
( 21,542 )
37,444
23,806
39,708

22

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

26 Analysis of charitable funds

Analysis of movements in unrestricted funds

General unrestricted fund
Totals		 Fund
forward
brought
£
79,131
79,131
balances		 411,287
resources
Incoming
£
411,287		 Resources
( 373,601 )
£
expended
( 373,601)		 ( 15,000 )
Transfers
£
( 15,000)		 carried
£
Fund
balances
forward
101,817
101,817

Purpose of unrestricted funds

General unrestricted fund

The 'free reserves' after allowing for designated funds.

Designated reserves fund
Totals		 brought
forward
balances
£
Fund
30,000
30,000		 Incoming
£
-
resources
-		 Resources
£
expended
-
-		 Transfers
£
15,000
15,000		 forward
carried
Fund
balances
£
45,000
45,000

Purpose of designated funds Designated reserves fund To cover one to two months running costs including potential close down costs.

Analysis of movement in restricted funds

Community Foundation Willan
Trust
Totals
Restricted funds
Community Foundation Joseph
Brough Charitable Trust		 -
-
Fund
£
forward
brought
balances
-		 5,664
3,750
resources
£
Incoming
1,914		 Resources
£
( 3,750 )
expended
( 1,914 )
( 5,664)
 -
£
Transfers
-
-		 £
Fund
carried
forward
balances
-
-
-

Purpose of restricted funds

Community Foundation Willan Trust

Community Foundation Joseph Brough Charitable Trust

Contribution to website and Internet costs.

Family Intervention Worker targeting support for black and ethnic minority, LGBT and Muslim people with substance misuse problems.

23

PROPS NORTH EAST

A company limited by guarantee

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

For the year ended 31 March 2023

27 Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets
Creditors falling due within one
year		 ( 44,294 )
Funds
Unrestricted
101,817
125,900
14,795
5,416
£		 Funds
-
45,000
Designated
45,000
-
-
£		 Funds
-
-
-
Restricted
£
-
-		 £
2023
14,795
( 44,294 )
146,817
Total
5,416
170,900		 Total
2022
£
3,434
90,222
50,619
( 35,144 )
109,131

24