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2025-03-30-accounts

Company number 07732887 Charity number 1149079

(A company limited by guarantee)

Annual Report

&

Financial Statements

For the year end 30th March 2025

Index

Company Information 2
Directors Report 3
Independent examiners report 7
Statement of Financial Activities 8
Balance sheet 9
Notes to the accounts 10

1

Portraits of Recovery

Company Information

For the year-end 30th March 2025

The directors present their report and unaudited fi nancial statements for the year ended 30th March 2025.

Reference and Administrative Information

Charity name Portraits of Recovery Charity Registration Number 1149079 Company Registration Number 07732887 Registered O ice 88 Victoria Street Chadderton Oldham Greater Manchester OL9 0HJ Principle place of Business Beehive Lofts, Beehive Mill Jersey Street Ancoats Manchester M4 6JG

Directors

W illiam Gri iths – Chair Stephen Whittle Zoe Welch

Company secretary

Mark Prest – Company Secretary

Bankers

The Co-Operative Bank

Independent examiner

Paul Cowham FCA DChA Withington Works Withington Baths 30 Burton Road Manchester, M20 3EB

2

Portraits of Recovery

Directors Report

For the year-end 30th March 2025

Status and Administration

The company is a registered charity and a company limited by guarantee, governed by its Memorandum and Articles of Association.

Charitable Objectives and Principal Activities

The company is established to promote the health and wellbeing of the public – especially people and com m unities a ected by addiction and in recovery from drugs and alcohol – through the use of visual arts and culture.

Portraits of Recovery (PORe) works with leading contemporary artists and “Recoverists” to create high quality artistic programmes which challenge stigma, grow participation in culture and support recovery as a realistic, visible and attainable way of life.

Directors Appointment and Retirement

The directors who served during the year and since the year end are listed on the Company Information page of these fi nancial statements.

During the year the Board recruited three additional trustees , strengthening skills in fi nance, lived experience, governance and communications. Recruitment was undertaken through an open process and in line with the charity’s Equality, Diversity and Disability policies and its commitment to representation of people in recovery and other marginalised communities.

The Board intends to continue proactive trustee recruitment in 2025/26 to support delivery of the organisation’s Business Plan and funding agreements.

Training of new Directors

New and existing trustees are encouraged to undertake appropriate training in charity governance, nance, safeguarding, EDI and creative health. Where specifi c needs are identifi ed, the Board will arrange tailored training or mentoring as resources allow.

Trustees are also encouraged to attend PORe’s exhibitions, events and Recoverist Month activities, and to engage with organisational development initiatives, so that Board decisions remain closely informed by programme delivery and lived experience.

t

The directors have had regard to the Charity Commission’s guidance on public benefi t and confi rm that they have complied with this guidance in planning and delivering the charity’s activities.

3

The trustees are satisfi ed that PORe’s work delivers clear public benefi t by:

The principal beneficiaries are people a ected by, or in recovery from , substance use and their communities, without restriction by income, background or location.

Overview of the Year

After the step-change in 2023/24, when PORe secured multi-year funding from Arts Council England’s National Portfolio and the GMCA Culture Fund, 2024/25 focused on consolidating core operations and delivering an ambitious programme of activity across Greater Manchester.

DEVELOPING THE TEAM AND GOVERNANCE

2024/25 was a year of signifi cant organisational change. Early in the year the Operations and Finance Manager left the organisation, temporarily increasing pressure on the Director and highlighting the need for greater internal resilience.

In response, trustees and the D irector reviewed PO Re’ s sta ing structure and approved a strengthened senior role. A Deputy Director (Operations and Finance) was recruited to start in November 2024, alongside a new Curator of Social Engagement who took up post in July 2024.

These appointments, together with the existing CEO/Director and Digital Strategy & Marketing Lead, m ean that by the end of the financial year PO Re was operating with a sm all but fully recruited sta team (three full time and one part-time post), better aligned to the demands of NPO and GMCA funding agreements and the Business Plan.

In parallel, the Board recruited three new trustees, broadening expertise in data, fundraising, organisational development and lived experience. This continues an organisational development trajectory begun in previous years and strengthens governance for the next phase of growth.

PROGRAMME AND PARTNERSHIPS

PORe continued to deliver and develop a high-quality artistic programme rooted in Recoverism, working with nationally and internationally recognised artists and major cultural partners.

Key developments included:

4

delivered at Manchester Art Gallery as a one-day queer gallery takeover exploring intimacy, desire and consent, in collaboration with local and international artists.

Across April–September 2024 alone, PORe employed 31 freelancers and individual practitioners on professional rates, supporting the local creative economy and extending the charity’s reach and impact.

COMMUNITIES, HEALTH AND EQUALITY

PORe’s work continues to play a role in developing strong, inclusive communities and improving health and wellbeing outcomes for residents at risk of disengagement or social isolation, particularly those in recovery from substance use.

The organisation recruited to the Recoverist Union , a membership-style group of people in recovery who help shape programme and provide feedback.

Financial Review and Reserves Policy

For the year ended 30 March 2025, Portraits of Recovery reported total income of £191,016 and expenditure of £169,692, resulting in a net surplus of £21,324. This positive outcome has strengthened our fi nancial position, with total funds carried forward increasing to £98,934 from £77,610 in the previous year. Of this, unrestricted funds stand at £82,055, including £21,215 designated as free reserves.

O ur reserves policy aim s to m aintain su icient free reserves, represented by designated funds to ensure future operational stability. The Board of Trustees reviews this policy annually, balancing the need for nancial resilience with our commitment to invest in impactful programming. The current level of reserves provides a secure foundation for sustaining our mission and responding to emerging opportunities, while safeguarding against unforeseen challenges.

Directors’ Responsibilities

The directors are responsible for preparing the Directors’ Report and the fi nancial statements in accordance with applicable law and United Kingdom Accounting Standards.

5

Company law requires the directors to prepare fi nancial statements for each fi nancial year which give a true and fair view of the state of a airs of the com pany and of the incom ing resources and application of resources, including income and expenditure, for that period.

In preparing these fi nancial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are su icient to show and explain the company’s transactions and disclose with reasonable accuracy, at any time, the fi nancial position of the company and enable them to ensure that the fi nancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Funds

Details of the movements on restricted, unrestricted and designated funds are given in the notes to the nancial statements. Restricted funds largely represent grant income from a variety of funders, together with project-specifi c donations, which may only be used for agreed purposes.

Unrestricted funds represent the charity’s free reserves and other income which can be applied at the discretion of the trustees in furtherance of the charity’s objects. Where appropriate, the trustees may designate elements of unrestricted funds for specifi c strategic purposes (for example, free reserves, organisational development or future programme investment).

Small Company Provisions

In preparing this report, the directors have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

Signed on behalf of the Board

W illiam F Gri iths (Chair)

Signed: .......................................................

16.12.2025 Dated: ..............................................

6

Independent Examiner’s Report to the Trustees of Portraits of Recovery

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 March 2025.

Responsibilities and basis of report

As the charity’s trustees of the Company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfi ed myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confi rm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].

I have no concerns and 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.

Paul Cowham FCA DChA Withington Works, Withington Baths 30 Burton Road Manchester, M20 3EB

Dated: ………………………............

7

Portraits of Recovery

Statement of Financial Activities (including Income and Expenditure account) for the year ended 30 March 2025

Unrestricted
funds
Note
£
Income
Donations and legacies
3
198
Charitable activities
4
165,000
5
1,218
Investments
6
-
Total income
166,416
Expenditure
Raising funds
-
-
Charitable activities
8
156,684
Total expenditure
156,684
10
9,732
Transfer between funds
10,356
Net movement in funds for the year
20,088
Reconciliation of funds
Total funds brought forward
61,967
Total funds carried forward
82,055
Fees and other income
Net income/(expenditure) for the
year
Restricted
funds
£
-
24,600
-
-
24,600
-
13,008
13,008
11,592
(10,356)
1,236
15,643
16,879
Total funds
2025
£
198
189,600
1,218
-
191,016
-
169,692
169,692
21,324
-
21,324
77,610
98,934
Total funds
2024
£
164
188,835
3,149
-
192,148
-
117,666
117,666
74,482
-
74,482
3,128
77,610

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

8

Portraits of Recovery Company number 7732887

Balance sheet as at 30 March 2025

----- Start of picture text -----
Note 2025 2024
£ £ £ £
Fixed assets
Tangible assets ## - -
Total fixed assets - -
Current assets
Debtors 15 - 55,610
Cash at bank and in hand 99,934 23,886
Total current assets 99,934 79,496
Liabilities
Creditors: amounts falling
due in less than one year 16 (1,000) (1,886)
Net current assets 98,934 77,610
Total assets less current liabilities 98,934 77,610
Net assets 98,934 77,610
Funds of the charity
Restricted income funds 17 16,879 15,643
General funds 60,840 9,967
Designated funds 21,215 52,000
Total unrestricted income funds 18 82,055 61,967
Total charity funds 98,934 77,610
----- End of picture text -----

Total charity funds

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 10 to 19 form part of these accounts.

Approved by the Management Committee on …………………. and signed on their behalf by:

William Griffiths Name Signed

9

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements 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 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement on the grounds that it is applying FRS 102 section 1A.

Portraits of Recovery meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the Management Committee have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No such restatement was required.

c Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. They do recognise that the charity had negative unrestricted funds as at 30 March 2019, however there are plans to increase income streams and the reserves of the charity. The project director is able to work for free and agree with creditors that payment terms can be flexible so trustees consider that the charity is solvent.

There are no key judgments which the trustees have made which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

10

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

f 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.

11

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

g 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 charity’s work or for specific projects being undertaken by the charity.

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

j Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

k Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

12

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

N Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations
Total
Unrestricted
Restricted
Total 2025 Unrestricted
Restricted
Total 2024
£
£
£
£
£
£
198
-
198
164
-
164
198
-
198
164
-
164

13

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

4 Income from charitable activities

Unrestricted Restricted Total 2025 Unrestricted Restricted Total 2024
£ £ £ £ £ £
Grants
Manchester Art
Galloery - Chaordic - 2,500 2,500 - - -
Arts Council England
NPO funding 150,000 - 150,000 150,000 - 150,000
Elevate (K.I.S.S) - - - (2,063) - (2,063)
GMCA 15,000 12,000 27,000 - 30,000 30,000
Oldham one - - - - 10,000 10,000
Super bia grant -
chaordic - - - - 898 898
University of
Manchester - 10,100 10,100 - - -
Total 165,000 24,600 189,600 147,937 40,898 188,835
Unrestricted Restricted 2025 Unrestricted Restricted 2024
£ £ £ £ £ £
Earned income 1,218 - 1,218 3,149 - 3,149
1,218 - 1,218 3,149 - 3,149
All income from fees and trading is unrestricted.
Investment income
Unrestricted Restricted 2025 Unrestricted Restricted 2024
£ £ £ £ £ £
Income from bank
deposits - - -
-
- -
- - -
-
- -

6 Investment income

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

14

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

Analysis of expenditure on raising funds

Total 2025 Total 2024
£ £
7 Fundraising costs - -
Artists fees, consultancy & freelance staffing
Salaries and wages
Travel and subsistence
Direct activity costs
Office rent
Training
Marketing & publications
Consultancy & professional fees
Insurance IT & office costs
Equipment & studio hire
Governance costs
Restricted expenditure
Unrestricted expenditure
Accountancy and independent
examination
Board development
Total 2025
Total 2024
£
£
25,513
10,687
98,118
79,247
4,740
678
4,238
-
10,620
8,778
2,581
849
8,837
3,987
8,181
7,388
1,901
2,689
3,963
2,363
1,000
1,000
-
-
169,692
117,666
2025
2024
£
£
13,008
5,611
156,684
112,055
169,692
117,666

15

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

10 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2025 2024
£ £
Independent examiner's remuneration
- accountancy 500 450
- independent examination 500 450

11 Staff costs

Staff costs during the year were as follows:

Wages and salaries
Social security costs
Employers pension contributions
Temporary staff
2025
2024
£
£
90,407
72,894
3,187
-
2,049
1,653
-
4,700
95,643
79,247

The key management personnel of the charity comprise the trustees and the project manager. The total employee benefits of the key management personnel of the charity were £41,200 (2024: £25,200).

12 Trustee remuneration and expenses, and related party transactions

No trustees received any remuneration or reimbursed expenditure in the year (2024 £nil).

Aggregate donations from related parties were £nil (2024: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year other than those disclosed above (2024: nil).

16

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

13 Government grants

The government grants recognised in the accounts were as follows:

Arts Council England
GMCA
2025
2024
£
£
-
-
27,000
-
-
-

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

15 Debtors

Trade debtors
Prepayments and other debtors
2025
2024
£
£
-
55,610
-
-
-
55,610

16 Creditors: amounts falling due within one year

Other creditors and accruals
Grant repayable
Taxation and social security
2025
2024
£
£
1,000
900
-
-
-
986
1,000
1,886

17

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

17 Analysis of movements in restricted funds

GMCA - Myriad
Arts Council England - Elevate
Manchester Art Gallery - Chaordic
GMCA
Arts Council England - Elevate
Oldham one
Super bia grant - chaordic
Previous
reporting
period
University of Manchester -
Recoverist Curators
Balance at
31 March
2024
Income
Expenditure
Transfers
Balance at
30 March
2025
£
£
£
£
£
10,356
12,000
(3,500)
(10,356)
8,500
5,287
-
(5,287)
-
-
-
10,100
(1,721)
-
8,379
-
2,500
(2,500)
-
-
15,643
24,600
(13,008)
(10,356)
16,879
Balance at
31 March
2023
Income
Expenditure
Transfers
Balance at
30 March
2024
£
£
£
£
£
-
30,000
(19,644)
-
10,356
1,338
-
-
(1,338)
-
-
10,000
(4,713)
-
5,287
-
898
(898)
-
-
1,338
10,898
(5,611)
(1,338)
15,643

18 Analysis of movement in unrestricted funds

General fund
Designated fund - project delivery
to March 26
Balance at
31 March
2024
Income
Expenditure
Transfers
As at 30
March 2025
£
£
£
£
£
9,967
166,416
(156,684)
41,141
60,840
52,000
-
-
(30,785)
21,215
9,967
166,416
(156,684)
10,356
82,055

18

Portraits of Recovery

Notes to the accounts for the year ended 30 March 2025 (continued)

18 Analysis of movement in unrestricted funds (continued)

Core contribution to Elevate
Previous
reporting
period
Designated fund - project delivery
to March 26
General fund
Balance at
31 March
2024
Income
Expenditure
Transfers
As at 30
March 2024
£
£
£
£
£
753
151,250
(92,411)
(49,625)
9,967
-
-
-
52,000
52,000
1,037
-
-
(1,037)
-
1,790
151,250
(92,411)
1,338
61,967

19 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
General
Designated
Restricted
fund
funds
funds
Total
£
£
£
£
-
-
-
-
30,055
52,000
16,879
98,934
30,055
52,000
16,879
98,934

19