PROPS NORTH EAST {A company limited by guarantee) REPORT AND GROUP FINANCIAL STATEMENTS For the year ended 31 March 2024 Charity number 1146582 Company number 07902767
PROPS NORTH EAST IA company limited by guaranteel TRUSTEES. ANNUAL REPORT For the year ended 31 March 2024 The trustees are pleased to present their annual directors, report together with the financial staternents of the charity for the year ended 31 March 2024, whlch 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 Practlce appl icable to charities preparing their accounts in accordance with the Fi nancial Reporting Standard applicable in the U K and Republic of Ireland (FRS 1021 (effective l January 20191. Summary by Denise Wilkins, Chair: This year we are reporting income of £458,772 and expenditure of 391,191, This is an Increase of £41,821 and £11,926 respectively and this has resulted in a surplus of £67,581 12023: £37,683) for the year and a further increase in our free reserves. PROPS North East will continue to work to develop a strategic and focused approach in our trading model in the years ahead, In February 2024 we received confirmation that our tender to maintain our contract of services with Newcastle City Councll was successful. The support offered to carers in Newcastle now extends to children as young as five and families affected by gambling addiction, where there are also drug or alcohol problems. PROPS was also successful in securing funding with the Home Office and Public Health under the Supplementary Substance Misuse Treatment Grant (SSMTRGI, an annually awarded grant followin8 the success of the Project Adder and the findings and recommendations from Dame Carol Black's Independent revlew of drugs: preventlon, treatment and recovery. SSMTRG was launched in April 2022 to provide addltlonal f unding to local authorities, Th is is a natlonal strategy to support improvements in the quality and capacity of drug and alcohol treatment services over a th ree-year period. Newcastle City Councll recognlses fa mlly and carers in this funding stream and PROPS works closely with the Pol ice, Local Authority, and treatment commissioners to co-produce and deliver care plans for families, conslderlng 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 signif icant operatlonal changes during the pandemic our Charity ada pted its service5 and continues to communicate via various Social onli ne platforms, offering virtual spaces as well as face-to-face meeting5 or groups in the community, to provide connections for families whose needs are paramount. I would like to express gratitude to my fellow trustees, the dedicated staff team and all our invaluable volunteers who continue to demonstrate exception31 commitment and fortitude. Denise Wilkins Chair of Trustees
PROPS NORTH EAST IA company limited by guaranteel TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Our People Trustees and Dlrectors Denise Wilkins- Chair of Trustees and Director (resigned and reappointed 23rd November 20231 Lynne G riffin - Trustee and Director Susan Sinton- Trustee and Director Alasta ir Mitchell - Treasurer and Director Ben Broadhead - Trustee and Director (resigned and reappointed 23rd November 20231 th Phillip Brown- Trustee and Director (Resigned 13 July 2023) Staff Team Helen Thompson - Chief Executive Sandy Lambrou- Finance Manager Sandr3 Adams- Service Manager Annette Walby-Team Leader Danlel Brocksop- Young Persons Intervention Lead Diane Breen- Administration Officer Claire Hagelbur8 - Volunteer Coordinator Megan Capp- Whole Family Worker Tracey Harkins Hobson- Family Intervention Worker Emma Fenwick- Family Intervention Worker Loulse Mclntosh - Famlly InterventSon Worker Volunteers Muriel Goulding Sandra Davies Maria Gregson Joanne Whittlngton Sarah Cope Fatema Rahman Sarah Greener Sharon Straker Cecilia Hudson Molinaro Melanie Rae Claire Carden Deborah Ross Reece Calvert Changes to staff team Anne Wells- Family Intervention Worker- resigned June 2023 Palge Scott- Young Persons Intervention Worker- resigned July 2023 Michael Gregg- Family Intervention Worker- resigned August 2023 Katie Brown - Young Persons Intervention Worker- resigned November 2023
PROPS NORTH EAST {A company limited by guarantee} TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 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., "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." Vlslon 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. Ensurlng the work delivers our alms PROPS reviews its aims, objectives, and activities each year and updates both the strategic development and operational delivery plans accordingly, The revlew looks at achlevements and outcomes of the work and evaluates the succe55 of each key actlvlty and the benefits brought to the groups of people and communities we serve. It also looks at the barriers, Challenges and fai lure5 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 Charity has referred to the guidance contained in the Charity Commlssion's guldance on Public Benefit when reviewi ng 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 high- quality service delivery and continue to strengthen the systems and infrastructu re of the Charity to provide the foundations for long term sustainabi lity of our work, which i nvolves: support to adults caring for a family member 5UPPOrt to children, young people and adults affected by substance misuse support to individuals to address the problems caused by their own substance misuse champlonlng the voices of the communities we serve across the issues that impact upon thelr Ilves How our actlvltles 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.
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Who used and benefitted from our services? The fundlng we currently recelve 5UPPOrts primarily the residents in Newcastle and North Tyneside. The North East still has some of the worst health harm5 in the UK, with the highest rates of drug related deaths, alcohol related mortality and poverty. The region has felt some of the harshest impacts of austerity through cuts to local authority funding. PROPS works with families from all socioeconomic backgrounds and sees hlgher referral rates from areas with high levels of social deprivation. All services are provided f ree of charge to famil ies. In 2023 work ha5 continued to develop a framework to better understand the impact on families affected by someone else's addictlon and longer-term trauma felt by younger people who witness addiction. Our work helps us to improve outcomes for those who use our services and increase accessibility across communities. Achlevements The main areas of charitable activity are the provision of a range of evidence-based Interventlons tailored to the bespoke needs of people and familles. We dellver 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 provlde for adults carlng for a substance user: Our work to promote recovery Is underplnned three maln prlnclples: to reduce the posltlve reinforcements of using drugs and/or alcoho1 to enhance life circumstances, social networks, and family relationshlps to glve adults a voice in the social Issues that impact upon their lives This work is underpinned by: providing direct support to adults caring for a family member who misuses substances, wlth our assessment and care plannlng process ensuring we can reduce stress and isolation in the lives of affected others and improve their health and wellbeing, working with children and young people to help them to better understand their situation to reduce levels worry aryd anxiety and increasè their likelihood of achieving their own aspirations. improving relationships between substance users and affected others within families by offering them skil15 and education to manage their situation. increasing a whole faMilS motivation to support substance users to access and susta in recovery. supporting and reducing drug and alcohol misuse which may contribute to less re- offending behaviour through the use of evidence-based models and increaslng the substance user's motivation to sustain long term change.
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 helping to prevent the number of children and young people from entering the Chlldren'5 Soclal Care system, through employing Early Help Assessments {EHAI to provide additional support when identified. Support we Provlde for Chlldren/Young People Affected by a Substance User: PROPS offers 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: Young people affected by substance misuse should be safe YoLing people affected by substance misuse should achieve their potential Young people affected by substance misuse should have a voice This work: provides direct support to children/young people impacted by a family member who m15uses substances, uslng an assessment and care plannlng process that ensures we cut stress and Isolatlon in the Ilves of aff ected others and Improve their hea Ith and well belng. delivers the Young Persons, programme within a safe space to enable self- exploratlon, helplng young people overcome thelr challenges and empowering them to increase confidence and build resilience, delivers a Whole-Family Programme to help each member of the family understand the fears, anxieties and actions of other family members, helpin8 to maintain a strong family dynamic and reducing family breakdown. gives young people a voice through partnership work, advocacy, and mediation within the family. helps to prevent the number of children and young people from entering the Chlldren's Social Care system, through employing Early Help sessmentS IEHAI as a means of providing additional support when Identlfled. Champlonlng the voices of the communltles we serve PROPS was founded by Scotswood Women's Drug Support Group using principles of social actlon and community organlsing. This has continued through our robust partnerships and attendance at local and regional forums, alongslde empowerlng affected Gthers 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. This year we a reporting income of £458,772 and expenditure of 391,191. This is an Increased of £41,821 and £11,926 respectively and this has resulted in a surplus of £67,581 12023: £37,683) for the year and a further increase in our free reserves.
PROPS NORTH EAST IA compa ny limited by 8uarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Income from other trading activities continue to be developed with 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. Princlpal fundlng sources The Trustees are grateful to the following for funding the work of PROPS durlng the period: Newcastle City Council North Tyneside Council Community Foundation Tyne and Wear Public Health Project Adder North Star Charitable Fund 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 pu rchases for our services and provide rnuch valued respite events and activitie5 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 durin8 the year, have considered who the Key Management Personnel {KMPI 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 agalnst pay levels of other charltles and simllar organisatlons wlthln the sector and the region. Pay levels are set using thls information together with budget and forecast information, ensuring that the charitable company. Reserves policy and going concern The calcu lation of free reserves is based on the definition incl uded in the charity statement of recommended practice ISORP}, which provides recommendations for accounting and reporting for charities. The trustees have examined the requirements of the charitable
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ènded 31 March 2024 company to hold free reserves, those reserves not invested in tanglble fixed assets, excluding long term liabilities, or designated for a particular purpose. Th is exercise considered both the normal requirement5 for working capital and the105s of income of a hypothetical but reasonable reduction i n 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 £205,827 (2023- £141,401} an increase of £64,426, As we head into 202412025, we are confidently foreca5tlng an Increase In free reserves at the end of the next flnancial year. The trustees will continue to budget future surpluses and diversify income generation activities in order to provide improved organisational sustainability. The trustees recognlse that whlle reserves may be utllised to maintaln capaclty wlthln 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 mainta i n their target level of free reserve5, The need for PROPS, services to continue to grow and therefore the demand on future income and reserves will also be 8reater, hence the charity continue5 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 resource5 available, the tru5tee5 have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts, Plans for Future Perlods Following our organlsatlonal review, trustees are committed to conti nuing to invest time in strategic development. The true impact of the Coronavlrus pandemic as now been realised, however the 'cost of l ivi ng crisis, continues to affect our service users. PROP5 has adapted and continues to adapt to ensure the servic#L continues to collaborate with partners to manage any future social changer5 we encounter. Because of increasing the accessibility of our services a nd becoming more digita I, we have assessed and will conti nue 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 35 a member of Forest Carbon we continue to offset our carbon footprint to support the increase in woodland
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 cover in the UK, Since becoming a member of the Carbon Club in June 2021 we have captured a total of 29.5 tonnes of C02, helplng to plant approximately 118 trees coverin8 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 'charit¢ 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 Councll and North Tyne5Ide Council commissioning streams, 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 wlll focus on: strengthening organisational infrastructure and systems maintaining exlsting contracts wlth Newcastle City Council a nd North Tyneside Councll developlng new partnershlp responses and approaches developing and expandlng the reach of our speclalist servlces expandin8 our team of volunteers Improving the communication and marketlng our offer to all stakeholders expanding our skills services for young people and whole famllles exploring sustainable income streams increasing the mix of products and services offered by tradlng su bsidlary Positive Practice Partnership Ltd, Reference and administrative detalls of the Charity, its trustees and advlsors Charity Name PROPS North East Re8lStered Charity Number 1146582 Company Number 07902767 Registered Off ice and operationa l address Linskill Centre Linskill Terrace North Shields England NE30 2AY Trustees Denise Wilkins Alastair Mitchell Chair of Trustees Treasurer
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Lynne Griffin Susan Sinton Phillip Brown Benjamin Broadhead Trustee Trustee Trustee (resigned 13 July 20231 Trustee (appointed 27 April 2023} Chief Executive Helen Thompson Appointed September 2022 Independent Examiner Jim Dodds FCIE 33 The Glebe Morpeth Northumberland NE616HW Unity Trust Bank Nine Brindley place Birmingham BI 2H8 Bankers Lloyds Bank plc 25 Gresham Street London EC2V 7HN Structure. governance and management Governlng Document PROPS North East is a charltable company Ilmited 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 on 12th 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 member5 are required to contribute an amount of £1.00. Appolntment of trustees As set out in the Memorandum and Articles of Association the board shall consist of no more than 12 trustees ana no less than l. At each Annual General Meetin8 one third OT the longest serving trustees reti re by rotation from off ice. A retiring trustee is eligible for re- election. In the event of any Ski Ils 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.
PROPS NORTH EAST IA company limited by guarantee) TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Trustee induction and trainin8 New trustees are invited to meet with the Chalr and Chlef Executive to familiarise themselves with the Charity and the context in which it operates. Thi5 covers: the obl igations of trustees the main documents which set out the operational framework for the Trust resourcing and the current financial position future plans and objectives risks facing the Charity. Trustees also receive an i nduction pack of internal informatlon together with pu blications 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 volu nteers, Trustees are also invited to attend issue specific focus groups or projects. Organlsatlon 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 financlal governance and income generation that meet in addltion to and report into ordinary meetings. The trustees appolnt the Chlef Executlve to manage the day-to-day operatlons. To facllltate 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 comprlses: an annual revlew of the risks the charlty may face. the implementatlon and review of a formal risk mapplng system and procedures to mitigate identified risks. the implementation of systems and procedures designed to minimise any potential impact on the Trust should they materialise, 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 the Business and Action Plans which are fully consulted with trustees, management and staff teams and reviewed against progress quarterly. They are very much workin documents which recognise the need for diversification, development and expansion of the Charit(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. 10
PROPS NORTH EAST IA company limited by 8uaranteel TRUSTEES, ANNUAL REPORT For the year ended 31 March 2024 Statement of trustees, responsibilities The trustees Iwho are also the directors of PROPS North East for company law} are responsible for preparing the Trustee5' An nual 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 charitzble company for that period. In preparing these f inancial statements, the trustees are requlred to: select suitable accounting policies and then apply them consistently observe the methods and principles in the Charities SORP Make judgements and estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statement5 prepare the fina ncial statements on the going concern basis unless it is inappropriate to presume that the charitable company wlll contlnue In operation The trustees are responsible for keeping proper accounting record5 that disclose with reasonable accu racy at any tlme the flnanclal position of the charitable company and enable them to ensure the financial statements comply with the Companies Act 2006. The trustees are also responsi ble for safeguardi ng the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of f raud and other irregularities. Independent Examiner Jim Dodds has been re-appointed as Independent examlner forthe ensuing year endlng 31 March 2025, Approved by the Board on ... i.,s.,ak nd signed on their behalf bv: De ise ilki n5 (Chair of Trustees) 11
PROPS NORTH EAST A company Ilmlted by guaran188 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES For the ear ended 31 March 2024 I report on the financial statsments of PROPS North East for the year ended 31 March 2024. which are set out on pages 13to24 Respectlve responslbllltles of trustegs and examlner The Iruslees (who are also dirèctors of the company for the purposes ol company law) are rèsponslblè for the preparallon of the accounts. The trustees consider that an audil is not requlr8d for thé year under section 14412) of thè Charlllès Act 2011 (the 2011 Act) and that an independenl examiriation is n8ed&d. Thè charily's gross income exceeded £250,000 and I am quallfled to undertake the examinatlon by belng a Fellow of the Association of Charity Independent Examiner5. Having satisfied myself that the ¢hartty 1$ not subject to audit under company law and Is eligible for Independènt examlnatlon, It Is my r8sponsibilily to.. examlne the accounts under section 146 oftha 2011 Act, to follow th9 proceduros 18id down In the general Dlrection8 glven by Ihe CharSty Cornrnission (under 3ectlon 14515llb} of the 2011 ACÉ), and to slate whether particular mallers have come lo my attgnlion. Bas18 of Independent oxamlnorfs statemont My 8xamlnatlon was carrfed out in 8ccordance wlth g8n8ral Dlrectlons glven by the Charity Commission. An examination includes 8 reviéw of tha 8ccounllng r6cords k8Pt by thé charity and a eomparfson of th8 accounts pr8sented with Ihose records. It also includes consideration of any unusual items or disclosures in the accounts, and 8eeklng expl8natlon$ from the Iruslees concerning any such matters. The procedures undertaken do not provlde all the evldence thal would be quired in an audit, and consequèntly no opinion is given as to whether the aceounls presént a 'lrue and falr vlew, and the report is limited to those matters set out in the slatemenl below. Indop•ndont •xamlner'8 Statement In connection with my examination. no material matters have come to my attenlion which gives me cause lo belleve that In, any Mateal r88PeCt: • accounling r8cords w8r8 nol kepl In accordance wlth 88ctlon 388 of the Companlas Act 2006., or the accounts do not 8c¢ord with such records., or the accounts do not comply wlth rèlevant accounting requir8ments under section 396 of the Companies Act 2006 other than any requirement that the accounts glvg 8 'true and falr, vlew whlch Is not a matter ¢onsldgred as part of an independent examination; or the accounts have not been prepared in accordance with the Charities SORP (FRS102). I hav8 come across no other matters In Connection with the examination lo which atl&nlion should be drawn in thi5 report in order lo enable a propèr undèrstandlng of th8 accounts to be reached. Jim Dodds FCIE 33 Tho Globo Morp&th Northumberland NE616HW Date.. 12
PROPS NORTH EAST A company limited by guarantee CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING THE INCOME & EXPENDITURE ACCOUNTI For the y8ar ended 31 March 2024 General Unreslricled Funds De8ignated Unre8tricted Funds ReslrScted Funds Total 2024 Total 2023 ome: Donation8 and legaci88 6.246 6,246 3,425 Income from charitable actlvities.. Grants and contracts 428,223 20,991 449,214 403,844 Othar trading actlvltle8'. Subsidiary income Investment income 1,675 1,675 9,137 10 1.637 1,637 545 Total incom8 437,781 20,991 458,772 416,951 endl Costs of rai81ng funds.. Subsldiary expendlture Expendllure on charltable activities: 11 711 711 6.161 Operation of the charity 12 375.128 15,352 390,480 373,104 Total oxpendlture 375,839 15,352 391,191 379,265 Net income/(expendituro) and net movement of funds 61,942 5,639 67,581 37,686 Roconclll Total funds brought forward 101,817 45.000 146,817 109,131 Total funds carrf8d forward 163,759 45.000 5,639 214,398 146,817 The Statement of Flnanclal Acllvltles Includes all galns and losses recognised In the year. All Incomlng resources and resources gxpanded derive from conlinulng activities The notss on pages 15 to 24 form an Integral part of these accounts.
PROPS NORTH EAST A company limited by guarantee Company number 07902767 CONSOLIDATED BALANCE SHEET As at 31 March 2024 Group Charity 2024 2023 2024 2023 Frxod a888ts Tangible asse18 21 2.932 5,416 2,932 5,416 Total Flxod Assets 2,932 5,416 2,933 5,417 Dèbtors and prapaymènts Cash at bank and in hand 23 4,824 228,694 14,795 170,900 4.824 228,419 14,224 170,900 Total Current Assets 233,518 185,695 233,243 185,124 labllltla Creditors falling due wilhin one year Nel Gurrent Aets 24 122,052) 211,466 { 44,294) 141,401 121,778) 211,466 143.724) 141NOO Total assets less currnnt Ilabllltles 214,398 146,817 214,398 146,817 Nat Assets 214,398 146,817 214.398 146,817 8 of tho charl Reslrlct8d incomè fund8 Gener81 unrestrictsd income funds Deslgnat8d unr88tricted incom8 funds 5,839 163,759 45,000 5,639 163,759 45,000 101,817 45,000 101,817 45,000 Total charlty funds 214,398 146,817 214,398 146,817 The company was enlllled to an exemptlon from audlt under 8477 of the Companles Act 2006 relatlng to small companles Th8 membar8 hav8 not requlr8d the company to oblaln 8n audit in accordance wllh s8cl5on 476 of the Comp8nlas Act 2006. The dlrectors acknowledge thelr regponslbllltles for complylng with the requlrements of the Companles Act wlth the respect to accounting COrdS and the preparation of accounts. These accounts have been prepared In accordance with the provisions applicabl8 to 8mall companle8 subject to the small ¢ompanl88 r8gim8 and In accordanc8 wlth FRS102 SORP, Th8 notes on pages 15 to 24 form an inlegral part of these accounls. Thesè financial stataments wérè approved by tha Board on: and are signad on its bahalf by.. Denise Wilkin8 Chair 14
PROPS NORTH EAST A company Ilmlted by guaran188 NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS Forthe ear ended 31 March 2024 1 Accountlng Poll¢les The prlnclple accounting pollcles adopted, judgements and key sources of 8slim8tion uncetlalnty in th8 pr8paratlon of th6 flnanclal statéments ara as follows,. 2 Basls of accountlng 2.1 Basls of preparatlon Thes8 accounts have b6en prepared undor tha historical cost convention with ilems re¢ognls6d at Cost or Iransaclion value unle8S Otherwise stated in the relevant note{$) to these aGGounts. Th8 accounts hav8 been preparèd In 8ccordanc8 wlth Accounllng and Reporting by Charltlès., St8lem8nt of Recommended practi applicable to charities preparing their accounts In accordance with the Financial Reporting Slandard appllcable in the UK and Republic of Ireland {FRS 102} (effective 1 January 2019) - Charities SORP {FRS 1021, the Flnanclal Reportlng Standard applicable in the UK and Republlc of Irelend {FRS 102} and the Charltles Act 2011 PROPS North East meets the definition of a public ben&fil entity under FRS 102. 2.2 Preparatlon of the accounts on a going con¢orn ba•ls The financial st8temenl8 have been prépared on a golng concem basls. In making their assessment the trustees have vieWed and considered relevant Informallon, Includlng thelr annual budget and future ca8h flows. The Iruslees are of the vlew that the Immedlats future of the charfty for the next 12 months is 58cur8 and Ihat on this ba515 the ¢harily 15 a going concern. 3 Income 3.1 Rocognltlon of In¢om• Income is tscognisèd when the ch8rlty has enlillement to the resources, any performance condlllons attached lo the itemls} of Income have been met, il is more lik81y than not that the resources will b8 r8c8lvod and the mon8lary value can b8 mèasured wllh sufficl8nt reliably. 3.2 Offsettlng There has been no off8etting of assets and Ilabllltles. or Income and eXnSeS, unless required or pgrmitted by FRS102 SORP or FRS102. 3.3 Grants and donatlons Income from govemment and other grants, whethar 'capilal' grants or 'revenue' grants, is recognised when the charity has 6ntill8ment to tha funds, any performance condltlons altachad to the grants have been met, It Is probable that the income wlll b6 received and Ihe amount can be measured reliably and Is not deferred. Income received in advance or provision of other sp6cffled seNlce Is deferred unlll tho crlt8rla of Income recognltlon are met.
PROPS NORTH EAST A company limited by guaranlee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For th8 8ar ended 31 March 2024 3.4 Volunteer help The valu8 of volunteer help received18 not included in the account8 but is described In the trustees, annu81 report. 3.5 Int6ro8t rec9ivable Interést on fvnds held on deposit is included when receivable and th8 amount can be measured reliably by the charily., this is normally upon notification of the inl8r8St paid or payabl8 by the Bank. 3.6 Fund accountlng Unrestricted fund8 are availabla to spond on aclivitios that further any of the purpos&s of ¢harlty. Designated funds are unreslricled funds of the charfty whlch the trusts88 have declded al their dlscretion lo set aside to US8 for spe¢lflc purpose. Rgslrirted funds are donations which the donor has spgcified are to be sol8ly u8ed for particular areas of the charltles, work or for specific projects being undortaken by Ihg charity. 4 Expondlture and Ilabllltlas 4.1 Llablllty recognltlon Liabilities are recognised whèn It Is more likely than not that there is a legal or con8twctlve obligatlon commS11ing the charily to pay oul resources and th8 amounl of tha obllgallon Can be mgasured wlth reasonable certalnly 4.2 Charltablo a¢tlvltlo8 Expenditure on charltable acllvltles Includ6s the ccsls of provldlng support and other therap8ulic actlvltl8S to carors undertaken lo further the purposes of the charity and Ih8ir as8oclat8d support costs. 4.3 Governance and support costs Support costs have been allocated between governanc6 Cost and other 8UPPOrt, Governancg costs compris8 all Costs involving public accountsblllty of tho charity and its complianca with regulallon and good practice Support Costs are thosè functlons that assist Ihe work of the chaiily but do not directly undertake charitable activities. Support costs include central lunctlons and have been allocated to activity cost categories on a bas18 ¢onslstenl wlth the use of resources, 4.4 Irrecovorable VAT Irrecoverable VAT is Charged as a cost again81 the acllvity for which Ihe expendtture wa8 incurred. 4.5 Crnditors The charity has creditors which 8r8 measured al settlement amounls less any trad& discounts 5 Assets 5.1 Tanglble fixed assets for uso by the charlty Individugl fixed 8ssets cosllng £1000 or more ar8 c8Pitalised al cost and ara depCiated over their estlm8ted useful economic lives on a slraighl Iln8 basis as follows.. Office and computer equlpment Equipment Straight line ovér four years Straight line over four years 16
PROPS NORTH EAST A company Ilmited by guarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the ear ended 31 March 2024 6 The summary financial perfomiance of the charlty alone is., Total 2024 Totsl 2023 Incomè 457,097 407,814 Gift aid from Irading subsidiary 964 2,976 458,061 410,790 Expanditure on charitable dCtivltl68 390.480 373,104 Net Income/(exp•ndlture) 67,581 37,688 Total funds brought forward 146,817 10g,131 Total funds carrlod fonv8rd 214,398 146,817 Represented by.. G8n8ral unrestricted Incom8 funds Designated unrestricted income funds Restricted income funds 163,759 45,000 5,839 214.398 101,817 45,000 146,817 Analy81s of Income General Unrestricted Funds Designated Unrestrlcted Funds Re5trict8d Fund3 Total 2024 Total 2023 7 Income from donatlons and legacles Donations oth8r donatlons Fund ralslng 4,333 399 1,514 6.246 4,333 399 1,514 3,425 3,425 17
PROPS NORTH EAST A company limited by guarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the ear end8d 31 March 2024 Analysls of Income continued General Unr8slrict8d Funds Designated Unrestricted Funds Restrictsd Funds Total 2024 Total 2023 8 Incom6 from charitable actlvltlos Newcast18 City Council . Public Health Services- Carers Support Newcastlo City Council SSMTRG Vita Health Group North Tynesldg Councll Probation S8rvlc8s Fund Proj8d Adder 128,478 128,478 133,820 133,421 133,421 34,500 113,774 10.000 2.236 34,500 113,774 10,000 2,236 23,000 97,034 133,472 Arnold Clark Community Foundation - Riddell Family Community First Fund Communlty Foundation Willan Trust Community Foundatlon John B811 Community Foundation Josaph Brough Charitable Trusl other small grants Olher incom8 1,000 4,480 4.460 2,781 2,781 1,914 9,167 4.583 9,167 4,683 2,500 1,250 814 5,000 428,223 814 5,000 854 5,000 403,844 20,991 g Incomo from other tradlng actlvltlaB Trading subsldiary lumover 1,875 1,675 1,675 9,137 9,137 10 Invgslment In¢omo Bank Int6r6st 1,637 1,637 1.637 1.637 545 545 Income was £458,772 {2023: £416,951 ) of whlch £437.781 was unreslrictod or designated (2023.. £411,287 ) and £20,991 was restrieted (2023.. £5,664).
PROPS NORTH EAST A company Ilmited by ouarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the ear ended 31 March 2024 Analysls of expendlture General Unraslrlctad Funds Daslgnated Unrèstrlcted Funds Restricted Funds Total 2024 TotBI 2023 11 Costs of ralslng funds Trading subsidiary costs Staff costs Ovorh6ad5 436 275 436 275 5,000 1,161 6.161 711 711 12 Charitable activities Client activities Staff salarl68 Other stsff costs Stsff travel & meelings Training costs Volunteer axpenses Pr8mis8S Costs Office costs Promotion and publlcity Professional fees Bank charges Depreciation Govérnaneè costs Management commlttee costs Ind6pènd8nl examlners faes 10,609 296,227 1,019 3,682 1,181 1,207 13,070 24.604 948 18,013 109 2,484 185 12,386 10,794 308,613 1,019 3,682 1,181 1,207 13,070 26,666 1,667 18,013 109 2,484 12.649 294,604 1,335 1,590 608 546 11,136 22,232 5,054 18,764 187 2,380 2,062 719 44 1,975 1,975 1,975 390,480 375,128 15.352 373,104 Expenditure on chailtable a¢tlvStSes was £390,48012023: £379,265) of which £375,128 was unrestrlcled or deslgnated 12023.. £373.601) and £15,352 was restricled12023: £5,664}. 13 Not Incomellexpendlture) for tho y8ar 2024 2023 Thls Is stated aftor charglng , Depr8ciation Independent examinerf8 fe88 for r8portlng on the accounts Other accountancy services provided by Ihe axaminèr 2,484 1.975 275 2,380 1,975 275 4,734 4,630 19
PROPS NORTH EAST A company limited by guarant8e NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the ear ended 31 MarGh 2024 14 Analysls of Staff costs and th8 Cost of koy managemonl porsonnel 2024 2023 Gross wages, salaries and benèfils in kind Employ8rfs National Insurance ¢osts Employérfs p8nsion costs 267,729 23,543 17,777 309 049 258,650 22,832 18,122 299,604 No 8mploy88 r8C81ved r8munor8tion abov8 £60,000 {2023'. nll}. Th8 kay managemant p8rsonn81 of the chadty. comprlsa thé trustèes and the Chief Executive. The total employee benefits of the key management personnel of Ihg charily were £46,447 {2023; £40,240), 15 Staff NUmr8 The average monlhly head count was 10 staff 12023.. 11 staff) and the averago monthly number of fvll-lime equivalent employees during the year were as follows.. 2024 Numb•r 2023 Numbér The parts of th8 charfty In whlch Ihe 8mployees work Support staff Management l admin staff 10.0 16 Transactlons wlth truslées Th8 charily trust88S Were not paid any other benefits from employment wllh the ch8rlty In the year (2023.. £nlll. No charity Irusteg received payment for professional or other servlces supplled to the charlly.12023: £nil). 17 Trustees, expenses No trust88 8xpens8s have boen incurred in the year (2023: £nill. 18 Transactlonls) wlth related partie8 No trust88 or other person related to the charity had any personal Intergst In any contract or olhar transactions entered Into by the charity, Includlng guarantees, during the year12023'. nll). 19 Deflned contrlbutlon penslon schemo The charlty OP8ratgs a defined contribution penslon scheme. The assets of the scheme 8re held sepamlely from those of the ch8rlty In an independently administered fvnd, The employer's pension cosls represent contribulions payable by ih6 charY lo Ihe fund and amount to £17,77712023: £18,122) There was £nil outstanding as at 31 March 2024 (2023: £nil). 20
PROPS NORTH EAST A company limit8d by guarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For th8 8ar ended 31 March 2024 20 Corporatlon Taxation Th8 charlty is exempl from tax on income end galns falllng wilhln section 505 of the Taxes Act 1988 or section 252 of th8 Taxatlon of Chargeable Gains Act 1992 to th8 8Xtant that th8S8 are applied to It8 charflabl8 objectives. Charlt Subsldla Grou Offlcè & Computor Equlpmont 21 Tanglblg flxod assats Equlpmènt Total Cost 8alanc8 brought forward Additions Dlsposals Balance carrled forward 26,780 1,200 27,980 1,200 Dopraciation Balancé brought forward Depreciation charge for year Disposals Balanco carrled forward 21,364 2,484 1,200 22,564 2A84 Net book valu• Brought forward 5,416 Carrl•d forward 22 Flxed a8$et Inv68tment Group Charlty 2024 2023 2024 2023 Investment in subsidiary company The charitable company owns one £1 ordinary share, 1 OOYO of the voting capital of the Posltlve Pra¢ll¢e Partnershlp Ltd a company incorporated and registered In England and Wales (Company number 084873551. To provide training, eccredilation and supervision in evidenced based intervenllons lo staff worklng wllh 8dulls affected by a family m6mbers substance misuse. and pays all of ils proflls lo th8 charlty under th6 Glft Ald scheme. A summary of the trading rèsults and balance sheet for the year ended 31 March 2024 Is shtswn bélow. Profit and loss account 2024 2023 Tumovar Cost of sales Administration costs Other operating incom8 Taxatlon Donation lo parent charity Net profil 1,675 9,137 (711) 16,161) {9641 (2,9761 21
PROPS NORTH EAST A company limited by guarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the ear ended 31 March 2024 22 Flxod asset Inv8Stment continued Balance sheat 2024 2023 Fixed asset5 Current as581s Craditors amounts falling dua wlthln ona y6ar 276 {275) 8,252 { 8,2511 Called up share capital Profit and loss account 23 Dobtors and prepayments Irfrcolvable wlthln 1 year} Group Charlty 2024 2023 2024 2023 Trade debtors Pre paymènts and other debtors Amounts due from subsidiary undertakings 1,387 3,437 13,837 958 1,387 3,437 8,624 958 4,642 24 Creditors and accruals (payablè wilhin 1 yaar) Group Charlty 2024 2023 2024 2023 Trade crgditors Payroll taxation Other crgdilors Accruals Indepèndent examination of accounts Deferred Income 2,183 5,119 2,114 2,184 5,119 2,114 222 222 2,250 12,500 22,052 2.250 39,708 44,294 1,975 12,500 21,778 1,975 39,413 43,724 25 Doforred In¢om• Deferred income comprises of advance paymanl from Contracts and grant provlders. 2024 Balanc8 brought foThvard Amount released to income earned from charitable activities Amount deferred in year Balance Carried forward 39,708 139,708) 12.500 22
PROPS NORTH EAST A company limited by guaranteo NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For Ihe ear endad 31 March 2024 26 Analysis of charllable funds Analysls of movomonts In unrostrfcted funds Fund balancès brought forward Fund balance8 carrled forward Incoming resources R8sourcos expended Transfers General unreslrict8d fijnd 101,817 101817 437.781 437 781 1375,8391 375 839 163.759 163,759 Totals Purpose of unrostrl¢ted funds General unrestricted nd Tha 'fre8 res8Nes' after allowing for designated funds. Fund balan¢o$ brought fomard Fund balances carrlgd forward Incomlng resour¢oS Ra80urces gxpended Transfers Designated reseNos fund 46,000 45,000 45,000 Totals Purpose of deslgnated lunds Designal8d r8sèN85 fund To cover one to two months runnlng costs induding potenti81 close down costs. Analyslg of movom¢nt In r••trl¢tsd funds Fund balancos brought forward Fund balances carrled forward Incomlng rasourca8 RBsour¢es oxpendod Transfers R8strlct8d funds Community Foundation Rlddell Family Community Firsl Fund Community Foundatlon Wlllan Trust 4,460 {1851 4,275 2,781 (2,7811 Community Foundalion John Bell 9,167 { 8,2571 910 Communily Foundation Josèph Brough Charitable Trust 4,583 {4,129) 454 Totals 20,991 {15,332) 5,639 23
PROPS NORTH EAST A company limited by guarantee NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the éar andad 31 March 2024 26 Analysls of charltable funds continued Purpose of restrloted funds Restricl6d funds reprasent Incom6 r8sourc8s used for a sp8clflc purpos8 wlthln th8 charity as identified by the donor, Community Foundation - Ridd&ll Contribution to food related Iralnlng for carers. Family Community First Fund Community Foundation Willon Trusl Contribution to website and Inlernel costs. Community Foundatlcn John B811 Family Inlorvenlion Worker targeting support for black and ethnic minority, LGBT and Muslim people with substance misuse problems. Family Intervention Worker largeling support for black and alhnlc mlnorlty, LGBT and Muslim people with substance mlsuse problems. Communlly Foundation Joseph Brough Ch8ritablg Trust 27 Analy81s of nèt a888ts botw•en funds Unrestricted Funds Designated Funds Restricted Fund8 Total 2024 Tolal 2023 TangSble flxed assets Cash at bank and in hand Other nel currenl assals Credltor8 falllng due wllhln one year 2,932 178,055 4,824 (22,052) 2,932 228,694 4,824 (22,052) 5,418 170,900 14,795 (44,2941 45,000 5,639 163759 45,000 214 398 24