## NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED
(A company limited by guarantee)
REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2022
Charity Number 1150416 Company Number 08269009
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 31 March 2022
|**Contents**|**Page**||
|---|---|---|
|Trustees annual report|1 to|14|
|Independent examiners report||15|
|Statement of Financial Activities (including||16|
|income and expenditure account)|||
|Balance sheet||17|
|Notes to the financial statements|18 to|30|
## **Trustees Annual Report**
The trustees are pleased to present their annual Directors’ report together with financial statements of the charity for the year ended 31 March 2022 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 to the UK and Republic of Ireland (FRS 102) (effective October 2019).
## **Reference and administrative details of the charity, its trustees and advisors**
Charity Name NIWE Eating Distress Service Trading as Eating Distress North East Limited Registered Charity No. 1150416 Registered Company No. 08269009 Registered address The Old Post Office 5 Pink Lane Newcastle upon Tyne NE1 5DW Trustees Carolyn (Lyn) Boyle, Chair Lauren Patterson, Vicechair Michael Wallace Michael Garry Radha Sharma Rachel Errington (resigned 11[th] April 2021) Independent Examiner Douglas Maltman FMAAT Connected Voice Business Services Higham House Higham Place Newcastle NE1 8AF Bankers The Co-operative Bank PO Box 101 1 Balloon Street Manchester, M60 4EP
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## **Structure, governance and management**
## **Governing documents**
The organisation is a charitable company limited by guarantee, incorporated on 25 October 2012. The company was established under a Memorandum of Association which establishes the objectives and powers of the charitable company and is governed under its Articles of Association.
## **Appointment of Trustees**
Trustees are elected at the AGM and can serve more than one term. Interested possible new trustees are encouraged to attend trustee meetings, as observers can then be co-opted and elected at the following AGM.
## **Organisation**
The trustees meet six-weekly and deal with the administration of the charity encompassing the strategic vision, financial accountability and risk management. The operational management of the organisation is undertaken by the paid staff team.
## **Risk management**
The Trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.
## **Financial review**
NIWE Eating Distress Service is funded by grant income from Henry Smith Charity; The National Lottery Community Fund; Newcastle Gateshead and North Tyneside Clinical Commissioning Groups; and a range of smaller trusts and charitable foundations, a number of small donations; income generated from fundraising and charged for services.
The total income for the year was £255,527.
## **Financial Liabilities**
The Trustees have had to allow for the outstanding liability of the pension scheme deficit, which was valued at £20,000 at last estimate. The deficit is to be addressed with a plan to buy out of the scheme in accordance with current regulation. (Ref: section 15 in notes)
## **Reserves policy**
The Trustees have decided the right level of reserves for the charity to allow NIWE to take account of potential risks and contingencies that may arise, to hold a level of any unrestricted
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Reserves which enables NIWE to have sufficient financial resources to meet liabilities and meet ethical commitments if funding were to be withdrawn and/or it were unable to continue operating. NIWE provides counselling and support to vulnerable clients including longer term and the Trustees wish to maintain a sufficient level of reserves to enable the counselling service to continue should a shortfall in income occur. NIWE considers that holding up to six month’s reserves would allow for the opportunity to ethically complete its programmes of support to these vulnerable clients.
NIWE Eating Distress Service has agreed to hold designated contingency reserves at £93,000. At 31 March 2022, designated reserves represented more than 12 months’ running costs based on 2021/22 expenditure, £14,700 as the estimated costs associated with winding up the organization / cessation of operation in the event of non-viability or due to unplanned closure, and £20,000 designated to cover the pension fund withdrawal liability which is expected to become payable in the next financial year. Unrestricted reserves stand at £36,670. The total of the Charity’s reserves for 2021/22 are therefore £129,670.
## **Monitoring and reviewing the Reserves Policy**
The calculation of the required level of reserves by the Trustees/Directors forms part of their consideration and review of business planning, budget, financial projections and funding strategy each year.
## **Public benefit statement**
The Trustees have referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users.
## **Objectives and activities**
## **Charitable objects include:**
- the relief of sickness and the preservation and protection of good health by the
- provision of a confidential helpline/listening service, workshops and support.
- to relieve the needs primarily but not exclusively of women with eating distress and
- eating disorders.
- to offer charitable support to the families, friends and carers of such people.
- to provide a complementary service to existing provisions.
- to promote greater knowledge about and heighten awareness of eating distress.
## This is achieved by means of:
- Guidance and support to those affected by eating distress via, e-mail, telephone, information, self-help resources and signposting to other services.
- Interventions for individuals affected by eating distress through:
- counselling and psychotherapy
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- regular psychoeducation (health topic) workshops
- mindfulness courses
- Friends and Family (Carers) support group
- Maudsley training courses for Friends and Family (carers)
- counselling for students in partnership with Newcastle University
- awareness raising sessions in the community
- participation in a range of health events across the area
- CPD certified training programme for professionals
- educational talks and workshops in various settings
- linked work with statutory partners
- active collaboration with relevant partners
- contribution to research into eating distress
- membership of relevant strategic partnerships and bodies
Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their power and duties.
## **Background**
Eating Distress North East provides therapeutic support to people who are experiencing eating distress with or without a medical diagnosis. We deliver counselling and psychotherapy, health and wellbeing sessions and support to friends, families and carers. We also aid early identification and prevention through our programme of training and talks.
Our approach aligns with the NICE Guidelines on Eating Disorders: recognition and treatment, which highlight the need for awareness that eating distress might be a difficult thing to discuss because of feelings of stigma and shame, and the need for people in different protected characteristics groups, with a range of life experiences and across levels of income, to have equitable access to support.
Nationally, NHS Digital Data for April – October 2021 shows a 41% rise in hospitalisations for eating disorders in children aged 17 and under from the same period the previous year. This is a 69% rise on the pre-pandemic year 2019.
Provisional NHS data for April to October 2021 shows there were 15,941 admissions so far among all age groups, suggesting 2021-22 will be the highest year yet for people needing inpatient treatment, whatever their age.
A recent national benchmarking report estimated prevalence for eating disorders in the North East and Cumbria at 6%, ‘Improving Pathways for adults with eating disorders in the North East and Cumbria’ (North East and Cumbria Specialised Services Partnership 2021). This equates to 123,000 adults with an eating disorder across the North East. The report states:
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"…this level of presentation is not reflected in current specialist service, or indeed generic mental health activity, suggesting that there are significant pockets of the population that do not seem to be accessing care when it is needed."
We know that the number of people presenting at inpatient services are just a proportion of the people who have a disordered relationship to eating and who might need support.
The average duration of an eating disorder is seven years but with early identification and intervention the chance of a full recovery is much improved.
## **Achievements and performance**
Covid-19 and its impacts continued to be felt during the year 2021-2022. However, we brought forward the learning from last year and the organisation displayed resilience and commitment to the needs of people affected by eating distress. Once it was safe to resume in-person activities and both staff and users felt comfortable doing so, we offered a blended service offer to the people we worked with, reaching people both in person and online.
We have delivered counselling support to people in the North East and, specifically, through funding from Newcastle Gateshead and North Tyneside Clinical Care Groups, and we work with health commissioners and partners to ensure the voices of the people who use our services are heard in strategic decision making through engagement at forums and partnerships.
In 2020-21 we began working with Newcastle University’s Student Wellbeing Service to deliver specialist Eating Distress support to students of the University and this has continued in 2021-22 with additional resources being made available to tackle waiting times for our services amongst the Newcastle University student population.
During the year we undertook a rebrand of our service following consultation with users, and Eating Distress North East is our new operating name. This change reflects the fact we work with anyone with a disordered relationship to eating; women, men, trans and nonbinary people, and our new website content is updated and refreshed.
The Eating Distress North East website contains information about the organisation, our services, case studies and blogs as well as resources and signposted information and support for people. The website accepts registrations through the online form which improves data collection and efficiency, and we will continue to review and refine the functionality and content of the site to ensure it’s up to date and responsive to our and our users’ needs.
## **REDCAN**
We have raised our national profile by joining with other specialist charities to form the Regional Eating Disorders Charities and Network (REDCAN). Working together with input
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from users, REDCAN aims to use our specialist knowledge and experience to influence and strengthen the call to national policy makers and local commissioners for improved outcomes and experience.
Together our collective voice is stronger and more compelling. REDCAN can provide a more convincing narrative to those who want to understand the eating disorder landscape and eco-system than any one individual organisation.
## **Research into Effects of COVID-19 pandemic on people with eating disorders**
This year we worked with researchers from Northumbria University on “COVID-19 and the rapid transition to online communication and remote care: What can we learn in relation to eating disorder aetiology, prevention, and future treatment?” led by Principal Investigator Dr Dawn Branley-Bell.
The project sought to address three main questions:
1. What influencing factors contributed to (or protected against) worsening of ED symptoms during the pandemic?
2. How appropriate are current technologies for delivery of remote ED treatment?
3. How should technology-facilitated services be designed to increase effectiveness and security of ED treatment?
The approach resonated with EDNE's philosophy and focus on service user involvement and ongoing consultation and dialogue with those who use our services about what works and what does not. EDNE was a member of the Steering Group for the research and facilitated researchers to engage with people who use our services in focus groups. The research findings and publication are due in 2022-23.
The relationship developed this year with Northumbria University has been beneficial to EDNE, both in terms of being involved in peer reviewed research in an area of relevance to our service design and delivery, and in building a working relationship which can foster future funded research applications and projects.
## **Counselling Service**
During 2021/2022, EDNE counselling service worked with 239 clients in counselling, in addition to providing 245 initial assessments. We reintroduced a one-to-one face to face counselling, after the pandemic restrictions lifted, as well as continuing to offer an online counselling for clients who preferred to work remotely.
Throughout 2021/22, client demand for in-person counselling gradually shifted back towards face-to-face counselling, with a significant proportion of clients still opting to work online. The intention is to continue to offer a blended service in the longer term.
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EDNE have seen a high proportion of clients citing the pandemic as having impacted their eating distress and mental health more generally, citing the stress and trauma of Covid 19 itself and the secondary loss of normal support structures, and because of increased pressure on, and difficulty accessing, some statutory services. This increased demand for our services.
EDNE counselling service has continued to build strong relationships with statutory partners, for example, through regular meetings with the Community Adult Eating Disorder Service and with Talking Therapies.
In June 2021, EDNE secured two years’ funding through Newcastle Gateshead CCG Mental Health Transformation fund for two full time counselling posts to work with clients in the Newcastle Gateshead area. We recruited four half time counsellors who came into post in the autumn of 2021. This additional capacity reduced waiting times in the Newcastle Gateshead area from 5 – 6 months to 1-2 months, enabling us to provide effective early intervention for clients presenting with mild to moderate eating distress.
We also continued to offer a small paid for service one evening a week, for clients. This was established in response to client demand for a specialist counselling service which could be provided out of hours and/or for longer term than is currently available under the funded services. Demand for the paid for service continues to be strong and we are hopeful of expanding this service as a sustainable revenue stream for EDNE in future years.
## **CASE STUDY**
Charlotte, mid-forties, bulimia, eight sessions.
Charlotte came to EDNE after years of disordered eating. Two years previously, Charlotte had been an in-patient for bulimia. She had then spent a year in recovery but relapsed after a traumatic incident at work.
Charlotte described feeling ‘betrayed’ and ‘hopeless’ because of her relapse, having believed herself recovered. Her sense of betrayal meant she was unwilling to engage with recovery techniques which had helped her in the past and she turned more and more to bulimia as ‘the coping strategy I can trust’. Bulimia had gradually started to dominate her life again, impacting her energy levels and social relationships as she turned inwards towards her eating disorder. Her self-confidence and sense of self diminished which impacted her performance at work and her ability to engage with hobbies. Charlotte felt that her eating disorder was back in control of her life and wanted help to change this but felt ambivalent about the prospect of recovery.
We began by exploring Charlotte’s pattern of binging and purging, and the emotions and triggers associated with this. Charlotte liked to work creatively, and we used art and imagery to explore and understand these in a way which was meaningful to her. Using art also helped Charlotte to reconnect with her creativity and imagination which had become submerged by the rigid thinking of her eating disorder.
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What emerged from Charlotte’s creative work was how alone she felt. She recognised that, as her bulimia had become stronger, she had withdrawn from family and friends, and feelings of shame, secrecy and defiance had contributed to a sense of isolation which in turn intensified her reliance on bulimia. She was able to safely explore what purpose bulimia served for her and what it took away. Through this work, Charlotte began to focus on the life she wanted to build for herself, and at this point, the gains offered by recovery outweighed the losses. In her words, “I never felt ready to let go of my bulimia before. Now I realise how much it is holding me back. In the past, recovery was always for someone else. Now I want it for myself!”.
We explored resources that Charlotte could put in place to aid her recovery once counselling ended. Charlotte decided to talk to her husband about what he could do to support her and they were able to develop meal plans and joint activities together to help her to manage her compulsive binging and purging activities. She also decided to re-visit her DBT strategies and to speak to her GP again about a re-referral for DBT therapy which had helped her in her previous recovery, and which Charlotte now felt ready to try again.
Although Charlotte was not cured in the eight sessions of counselling with EDNE, she made some vital steps towards healing, namely that she felt that she had found her own voice again, which had been lost in her eating disorder and felt the hope, strength and desire for recovery and a resilience to continue this journey.
## **Counselling data**
In the year 2021-22 we offered 245 initial assessment appointments. We saw 239 people in our counselling service, an increase of 61% on last year.
This represents a total number of 1442 counselling hours.
Our counselling service uses the Warwick Edinburgh Mental Wellbeing Scale to assess impact of our service and data for the year 2021-22 is included below.
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## **Towards Recovery: Health and Wellbeing for Mental Health**
Following consultation with our users we resumed in-person Health and Wellbeing sessions but continued to include an online option for those who preferred it.
Sessions are held every two weeks and covered topics including self-compassion, traumabased yoga, mindful art workshop, food and mood, nature for mental health, coping with Christmas, and more.
These are based on a psychoeducation model which involves learning about and understanding mental health and wellbeing.
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Throughout 2021/22 81 people took part in our Towards Recovery Health and Wellbeing sessions and 100% of people reported an improved understanding and awareness of mental health as a result of the sessions.
- _“A great workshop. It gave me a great awareness of how badly I have been treating and talking to myself. This is all going to change I have decided.”_
## **Carers / Friends and Family**
Our Friends and Family peer support sessions are held twice a month and, in line with other provision, delivered in a blended model, both online and in person to respond to individuals’ preferences.
Feedback from our activities this year was positive with 92% of people who attended stating the sessions helped them feel more supported.
_“Really great to talk to others who know how difficult it is living and coping with someone with eating distress.”_
We also deliver the Maudsley Model Training Course. This aims to help carers feel more confident and empowered in their role, to reduce their anxiety, and improve communication lines in the family, ultimately helping them best support their loved one on their path towards recovery.
Feedback from our sessions this year included:
- _“This was a thoroughly good experience. Very informative and helpful. I would highly recommend the course to anyone in the same position as me”._
- _“I have a better understanding of how to support my daughter, the course was easy to understand and very well delivered. would highly recommend it to other people”._
## **Service Evaluation**
During this year we received the second interim evaluation report from our external evaluation exercise. The interim report gave a flavour of the results of 56 interviews which had taken place with service users, friends and family, commissioners, partners, and staff and trustee board.
Detailing our achievements against the backdrop of the Covid-19 pandemic and hearing from the people we have supported, we look forward to the final evaluation being published in 2022/23.
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## **Prevention and Early Intervention**
Our training and talks programme is key to promoting early identification and treatment of an eating disorder thus improving the speed of recovery, reducing symptoms to a greater extent, and improving the likelihood of long-term recovery.
Eating disorder specialists widely agree that specialist online and in person education programmes can prevent many eating disorders. For those already experiencing symptoms, early detection and intervention can result in full remission of symptoms and return to a full quality of life.
Our awareness raising talks are designed to highlight signs and symptoms of an eating disorder and encourage people to take the first steps toward treatment; while our eating disorder training assists professionals with early identification of an eating disorder, treatment pathways and how best to support clients in their care.
During the year 2021/22 we delivered awareness raising talks and training to over 2,000 people across a variety of organisations and agencies and to a range of professionals including trainee nurses, teachers, drug and alcohol recovery workers, university and college lecturers, social workers, counsellors IAPT & CBT therapists, welfare officers, adult mental health and wellbeing workers.
The areas of delivery for this work included Newcastle, Gateshead, Sunderland, North Tyneside, South Tyneside, Durham and Middlesbrough.
The majority of participants reported that the sessions improved their knowledge and understanding of eating distress:
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And some of the feedback comments included:
_“Thank you so much for the training - will be really helpful in my role as a Mental Health Social Prescriber.”_
_“Informative presentation with excellent professional insight. Patient insight into eating disorders was excellent too, and compounded the information shared through the presentation.”_
_“The training was exceptional. This has come at a great point within my career having recently been exposed greater to eating disorders and as a result of this course my practice will greatly improve so thank you.”_
_“Excellent from start to finish. Really enjoyed it, it has made me more aware of my own eating habits and those of my children. It also made me aware of how I have had an unhealthy relationship with food/eating since I was a teenager. Trainer was excellent.”_
## **Trust Board and Strategic Planning**
This year our Board has continued to be committed to the future success of the organisation. We are succession planning for when our current Chair steps down next year and recruiting for new trustees to bring different skills to the organisation and fresh perspectives.
During the year we held strategic planning sessions supported by an external facilitator who helped us identify the key issues for the future, scenario planning, and building an action plan.
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## **Staffing**
Our counselling team grew during the year with the securing of more commissioned services and while this is a positive step for EDNE and the people who use our services as it has meant more provision in this specialist area, it has presented some challenges in that we have outgrown our current premises.
## **Future Plans**
Priorities for next year include exploring alternative premises options to enable more users to access vital support and the expansion of our paid-for counselling service. The latter will allow us to meet the needs of more people with eating distress and, along with the development of further income generation activity, will generate an unrestricted income stream.
Our current Chief Executive is planning on retiring next year and we will be recruiting for a new Chief Executive Officer during 2022-23 to lead EDNE in its next phase of development. Planning is underway to ensure a smooth transition and continuity of services.
## **Statement of trustee responsibilities**
The trustees, who are also directors for the purposes of 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 view of the situation of the charitable company and of incoming resources and application of resources, including the income and expenditure of the charitable company for that year.
In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They 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.
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## **Small Companies Provisions**
This report has been prepared in accordance with the special provisions for small companies under part 15 of the Companies Act 2006.
Approved by the Board on 31.01.2023 and signed on their behalf by:
Lauren Patterson (Chair):………………………….
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 31 March 2022
I report on the financial statements of NIWE Eating Distress Service Trading as Eating Distress North East Limited for the year ended 31 March 2022, which are set out on pages 16 to 30.
## **Respective responsibilities of trustees and examiner**
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
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:
- h examine the accounts under section 145 of the Charities Act,
- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- h to state whether particular matters have come to my attention.
## **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:
- h accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- h the accounts do not accord with such records; or
- h the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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
- h the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
Doug Maltman FMAAT Connected Voice Business Services Limited Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 31.01.2023
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **STATEMENT OF FINANCIAL ACTIVITIES**
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 31 March 2022
**----- Start of picture text -----**
Unrestricted Restricted Total Total
Funds Funds 2022 2021
£ £ £ £
Income from:
Donations and legacies 6 4,149 - 4,149 4,656
Charitable activities
Grants and contracts 7 60,731 176,813 237,544 195,617
Other trading activities 8 13,557 - 13,557 17,858
Investments 9 277 - 277 403
Total income 78,714 176,813 255,527 218,534
Expenditure on:
Charitable activities
Operation of the charity 10 72,374 170,391 242,765 149,540
Total expenditure 72,374 170,391 242,765 149,540
Net income/(expenditure) and net
6,340 6,422 12,762 68,994
movement of funds
Reconciliation of funds
Total funds brought forward 123,330 61,479 184,809 115,815
Total funds carried forward 129,670 67,901 197,571 184,809
Notes
**----- End of picture text -----**
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 18 to 30 form an integral part of these accounts.
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **BALANCE SHEET**
Charity Number 1150416 Company Number 08269009
As at 31 March 2022
|**Fixed assets**
Tangible assets
17
**_Total fixed assets_**
**Current assets**
Debtors
18
Cash at bank and in hand
19
**_Total current assets_**
**Creditors:**amounts falling due within
one year
20
**_Net current assets_**
**_Total assets less current liabilities_**
**Creditors:**amounts falling due after
more than one year
21
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
35,452
268,521
**303,973**
**( 107,035 )**
**( 981 )**|**Total**
**2022**
**£**
1,614
**1,614**
**196,938**
**198,552**
**197,571**
129,670
67,901
**197,571**|**£**
38,484
203,172
**241,656**
**( 52,141 )**
**( 4,706 )**|**Total**
**2021**
**£**
-
**-**
**189,515**
**189,515**
**184,809**
123,330
61,479
**184,809**|
|---|---|---|---|---|
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 18 to 30 form an integral part of these accounts.
These financial statements were approved by the Board on: 31.01.2023
and are signed on its behalf by: Lauren Patterson Chair
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 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 October 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
NIWE Eating Distress Service Trading as Eating Distress North East Limited meets the definition of a public
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year-end of £129,670 and has already secured a significant amount of funding for the current year. 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. In response to the COVID-19 pandemic, the trustees have revised their forecasts to take into account measures that they can take with the current resources available to mitigate the impact of the current adverse conditions. 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.
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 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 **Income from membership subscriptions**
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
## 3.7 **Investment gains and losses**
This includes any realised or unrealised gains or losses on the sale of investment and any gain or loss resulting from revaluing investments to market value at the end of the year.
## 3.8 **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 counselling and other activities 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.
19
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 4.6 **Provisions for liabilities**
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:
Office equipment
Straight line over five years
20
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
|**Analysis of income**
6
**Donations and legacies**
7
**Charitable activities**
Income from grants
NHS England
National Lottery COVID Fund
Newcastle City Council
The Big Lottery
The Speedomick Foundation
The Albert Hunt Trust
Hospital Gof of Greatham
Awards For All
Community Foundation - Willan
Trust
Joicey Trust
Allen Lane Foundation
University
Hadrian Trust
Income from training
8
**Other trading activities**
Counselling
Other income
9
**Income from investments**
Bank interest
North Tyneside CCG
Newcastle Gateshead CCG
Greggs Foundation
National Lottery Community Fund
Training income
Henry Smith Fund
Donations and gifts
Gift Aid|Unrestricted
Funds
£
3,979
170
4,149
-
-
-
-
-
-
30,000
-
23,431
-
-
-
-
7,000
-
-
120
-
180
60,731
2,388
11,169
13,557
277
277|Restricted
Funds
£
-
-
-
6,793
83,667
-
-
-
-
15,306
-
11,715
2,000
3,000
2,100
10,000
3,000
2,500
5,000
30,732
1,000
-
176,813
-
-
-
-
-|**Total**
**2022**
**£**
**3,979**
**170**
**4,149**
**6,793**
**83,667**
**-**
**-**
**-**
**-**
**45,306**
**-**
**35,146**
**2,000**
**3,000**
**2,100**
**10,000**
**10,000**
**2,500**
**5,000**
**30,852**
**1,000**
**180**
**237,544**
**2,388**
**11,169**
**13,557**
**277**
**277**|Total
2021
£
4,356
300
4,656
6,779
24,810
14,191
4,167
45,945
15,055
60,000
10,000
-
-
-
-
-
-
-
-
-
14,355
315
195,617
2,488
15,370
17,858
403
403|
|---|---|---|---|---|
Income was £255,527 (2021: £218,533) of which £78,714 was unrestricted or designated (2021: £25,734) and £176,813 was restricted (2021: £192,799)
21
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## **Analysis of expenditure on charitable activities**
|10|**_Charitable activities_**
Direct costs
Support costs
Governance costs
Staff salaries
Project staff salaries
Project staff supervision
Staff training/conference
Promotion and publicity
Office equipment
Insurance/general expenses
Professional fees
Audit and accountancy fees
Depreciation
Trustee meeting costs/AGM
Pension deficit
Fundraising costs
Room hire
Project sessional workers
Rent, rates, heat and light
Office expenses
Project expenses|Unrestricted
Funds
£
-
2,523
6,030
2,424
3,732
1,383
1,458
21,946
17,928
6,207
614
4,473
1,398
406
319
404
1,050
79
72,374|Restricted
Funds
£
132,735
126
30,602
473
100
4,880
-
605
35
-
-
-
63
-
772
-
-
-
170,391|**Total**
**2022**
**£**
**132,735**
**2,649**
**36,632**
**2,897**
**3,832**
**6,263**
**1,458**
**22,551**
**17,963**
**6,207**
**614**
**4,473**
**1,461**
**406**
**1,091**
**404**
**1,050**
**79**
**242,765**|Total
2021
£
105,494
-
15,137
2,423
2,228
3,828
304
5,461
2,279
4,162
3,618
3,543
-
-
-
-
948
115
149,540|
|---|---|---|---|---|---|
Expenditure on charitable activities was £242,765 (2021: £149,540) of which £72,374 was unrestricted or designated (2021: £10,755) and £170,391 was restricted (2021: £138,785)
## 11 **Fees for examination of the accounts**
|Independent examiner's fees for reporting on the accounts
Other accountancy services paid to the examiner|**2022**
**£**
**1,284**
**873**
**2,157**|2021
£
948
1,004
1,952|
|---|---|---|
22
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 12 **Analysis of staff costs, and the cost of key management personnel**
|Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs|**2022**
**£**
**123,656**
**8,187**
**3,541**
**135,384**|2021
£
94,828
6,730
3,097
104,655|
|---|---|---|
No employee received remuneration above £60,000 (2021: nil)
The key management personnel of the charity, comprise the trustees and the Chief Officer. The total employee benefits of the key management personnel of the charity were £27,890 (2021: £29,500).
## 13 **Staff numbers**
The average monthly head count was 8 staff (2021: 6 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|Charitable activities
The parts of the charity in which the employee's work|**2022**
**Number**
**6.0**
**6.0**|2021
Number
5.0
5.0|
|---|---|---|
## 14 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There has been no related party transactions in the reporting period.
## 15 **Defined contribution pension scheme**
The charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.
The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.
The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards by the Financial Reporting Council, set out in the framework for funding defined benefit occupational pension schemes in the UK.
23
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 15 **Deficit contributions (continued)**
The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.
A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:
From 1 April 2022 to 31 January 2025:
£3,312,000 per annum (payable monthly)
Unless a concession has been agreed with the Trustee the term to 31 January 2025 applies.
Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2017. This valuation showed assets of £794.9m, liabilities of £926.4m and a deficit of £131.5m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:
## **Deficit contributions**
From 1 April 2019 to 30 September 2025:
£11,243,000 per annum (payable monthly and increasing by 3% each on 1 April)
The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.
Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.
## **Present values of provisions**
|Present value of provision|**31 Mar 22**
**£**
981|**31 Mar 21**
**£**
4,706|**31 Mar 20**
**£**
5,576|
|---|---|---|---|
24
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
- 15 **Defined contribution pension scheme (continued)**
## **Reconciliation of opening and closing provisions**
|Provision at start of period
Unwinding of the discount factor (interest expense)
Deficit contribution paid
Remeasurements - impact of any change in assumptions
Remeasurements - impact of any change in assumptions
Provision at end of period|**Period**
**Ending**
**31 Mar 22**
**£**
4,706
27
( 1,191 )
( 23 )
( 2,538 )
981|**Period**
**Ending**
**31 Mar 21**
**£**
5,576
125
( 1,156 )
161
-
4,706|
|---|---|---|
*Includes defined contribution schemes and future service contributions (i.e. excluding any deficit reduction payments) to defined benefit schemes which are treated as defined contribution schemes.
## **Assumptions**
|Rate of discount|**31 Mar 22**
**% per**
2.35|**31 Mar 21**
**% per**
0.66|**31 Mar 20**
**% per**
2.53|
|---|---|---|---|
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
## 16 **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.
25
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
|**Freehold**
**Fixture,**
**land and**
**fittings and**
17 **Tangible fixed assets**
**building**
**equipment**
**£**
**£**
**Cost**
Balance brought forward
-
-
Additions
-
-
Disposals
-
-
**Balance carried forward**
-
-
**Depreciation**
Basis
RB
SL
Rate
10%
10%
Balance brought forward
-
-
Depreciation charge for year
-
-
Disposals
-
-
**Balance carried forward**
-
-
**Net book value**
**Brought forward**
-
-
**Carried forward**
18 **Debtors and prepayments (receivable within 1 year)**
19
Cash at bank
Cash in hand
Salary holding account
Other debtors
**Cash at bank and in hand**
Prepayments
Trade debtors|**Office**
**Equipment**
**£**
5,538
2,018
-
7,556
SL
20%
5,538
404
-
5,942
-
1,614
**2022**
**£**
**-**
**33,631**
**564**
**1,257**
**35,452**
**2022**
**£**
**268,470**
**51**
**268,521**|**Total**
**2022**
**£**
**5,538**
**2,018**
**-**
**7,556**
**5,538**
**404**
**-**
**5,942**
**-**
-
2021
£
12,347
24,312
575
1,250
38,484
2021
£
203,160
12
203,172|
|---|---|---|
26
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 20 **Creditors and accruals (payable within 1 year)**
|Other creditors
Payroll holding account
21
Independent examination of accounts
**Creditors and accruals (payable after more than 1 year)**
Big Lottery Fund
Trade creditors
Other accruals
Henry Smith
Deferred income
Accruals
Pension deficit
Other small grants
Pension|**2022**
**£**
**57,999**
**568**
**-**
**32,534**
**948**
**746**
**14,240**
**-**
**-**
**107,035**
**2022**
**£**
**981**
**981**|2021
£
1,754
186
1,791
-
948
1,277
25,956
15,000
5,229
52,141
2021
£
4,706
4,706|
|---|---|---|
## 22 **Deferred income**
Deferred income comprises of advance payments from grants that relate to future periods
|Amount deferred in year
Amount released to income earned from
charitable activities
Balance carried forward
Balance brought forward|**2022**
**£**
**45,184**
**( 30,944 )**
**-**
**14,240**|**2021**
**£**
**107,660**
**( 107,660 )**
**45,184**
**45,184**|
|---|---|---|
## 23 **Events after the end of the reporting period**
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
27
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 24 **Analysis of charitable funds**
**Analysis of movements in unrestricted funds As at 31 March 2022**
|**Unrestricted funds**
General unrestricted fund
Designated contingency reserve
fund
**_Totals_**
**As at 31 March 2021**
**Unrestricted funds**
General unrestricted fund
Designated contingency reserve
fund
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
30,330
93,000
123,330
**Fund**
**balances**
**brought**
**forward**
£
59,350
49,000
108,350|**Incoming**
**resources**
£
78,714
-
78,714
**Incoming**
**resources**
£
25,734
-
25,734|**Resources**
**expended**
£
( 72,374 )
-
( 72,374 )
**Resources**
**expended**
£
( 10,754 )
-
( 10,754 )|**Transfers**
£
-
-
-
**Transfers**
£
( 44,000 )
44,000
-|**Fund**
**balances**
**carried**
**forward**
**£**
**36,670**
**93,000**
**129,670**
**Fund**
**balances**
**carried**
**forward**
**£**
**30,330**
**93,000**
**123,330**|
|---|---|---|---|---|---|
## **Purpose of unrestricted funds**
General unrestricted fund Designated contingency reserve fund
The 'free reserves' after allowing for designated funds Represents monies set aside for contingencies
28
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## 24 **Analysis of charitable funds (continued)**
## **Analysis of movement in restricted funds As at 31 March 2022**
|**Restricted funds**
National Lottery Community Fund
Henry Smith
Magic and Gostling
North Tyneside CCG
Newcastle Gateshead CCG
NHS England
Greggs Foundation
Newcastle University
The Speedomick Foundation
The Albert Hunt Trust
Hospital God of Greatham
Awards for All
Joicey Trust
Allen Lane Foundation
Hadrian Trust
Community Foundation - Willan
Trust
Other small grants
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
12,226
-
200
6,779
19,719
13,044
4,167
1,756
-
-
-
-
-
-
-
-
3,588
61,479|**Incoming**
**resources**
£
11,715
15,306
-
6,793
83,667
-
-
30,732
2,000
3,000
2,100
10,000
2,500
5,000
1,000
3,000
-
176,813|**Resources**
**expended**
£
( 4,935 )
( 15,306 )
-
( 13,572 )
( 103,386 )
( 604 )
-
( 32,488 )
-
-
( 100 )
-
-
-
-
-
-
( 170,391 )|**Transfers**
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**19,006**
**-**
**200**
**-**
**-**
**12,440**
**4,167**
**-**
**2,000**
**3,000**
**2,000**
**10,000**
**2,500**
**5,000**
**1,000**
**3,000**
**3,588**
**67,901**|
|---|---|---|---|---|---|
## **As at 31 March 2021**
|**Restricted funds**
National Lottery Community Fund
National Lottery COVID Fund
Henry Smith
Magic and Gostling
Riddell Family Trust
North Tyneside CCG
Newcastle Gateshead CCG
NHS England
Greggs Foundation
Newcastle University
Other small grants
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
4,729
-
-
2,883
( 148 )
-
-
-
-
-
-
7,464|**Incoming**
**resources**
£
45,945
15,055
60,000
-
2,250
6,779
24,810
14,191
4,167
10,767
8,835
192,799|**Resources**
**expended**
£
( 38,448 )
( 15,055 )
( 60,000 )
( 2,683 )
( 2,102 )
-
( 5,091 )
( 1,147 )
-
( 9,011 )
( 5,248 )
( 138,785 )|**Transfers**
£
-
-
-
-
-
-
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**
**12,226**
**-**
**-**
**200**
**-**
**6,779**
**19,719**
**13,044**
**4,167**
**1,756**
**3,588**
**61,479**|
|---|---|---|---|---|---|
29
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
(A company limited by guarantee)
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2022
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor
National Lottery Community Fund
Provision of training services relating to eating distress & disorders
Henry Smith Magic and Gostling Riddell Family Trust North Tyneside CCG Newcastle Gateshead CCG NHS England Greggs Foundation Newcastle University Association of Mental Health Providers The Speedomick Foundation The Albert Hunt Trust Hospital God of Greatham Awards for All Joicey Trust Allen Lane Foundation Hadrian Trust Community Foundation - Willan Trust
Core costs to support therapeutic services Mindful Planning funding Provision of training services relating to eating distress & disorders Providing counselling services and core funding Providing counselling services and core funding Providing counselling services and core funding Core costs to support services delivered Providing specialist councelling sessions for students Funding towards improvements to the website
Funding towards training costs Funding towards training costs Funding towards training costs Funding towards training costs Funding towards training costs Core costs to support services delivered Funding towards training costs Funding towards training costs
## 25 **Capital commitments**
As at 31 March 2022, the charity had no capital commitments (2021 -£nil)
## 26 **Analysis of net assets between funds**
|Cash at bank and in hand
Other net current assets/(liabilities)
Long term assets/(liabilities)
Cash at bank and in hand
Other net current assets/(liabilities)
Long term assets/(liabilities)|Unrestricted
Funds
£
-
200,620
( 71,583 )
( 981 )
129,670
Unrestricted
Funds
£
-
141,693
( 13,657 )
( 4,706 )
123,330|Restricted
Funds
£
-
67,901
-
-
67,901
Restricted
Funds
£
-
61,479
-
-
61,479|**Total**
**2022**
**£**
**-**
**268,521**
**( 71,583 )**
**( 981 )**
**197,571**
**Total**
**2021**
**£**
**-**
**203,172**
**( 13,657 )**
**( 4,706 )**
**184,808**|
|---|---|---|---|
30