## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**Company Limited By Guarantee**
**UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024**
**Charity Number: 1150416 Company Registration: 08269009**
**DEBÉRE LIMITED**
Chartered Accountants Swallow House Parsons Road Washington Tyne and Wear NE37 1EZ
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
|**CONTENTS**|**PAGES**|
|---|---|
|Officers and professional advisers|2|
|Trustees’ annual report|3 to 15|
|Independent examiner’s report|16|
|Statement of financial activities|17|
|Statement of financial position|18 to 19|
|Notes to the financial statements|20 to 34|
- 1 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **OFFICERS AND PROFESSIONAL ADVISERS**
## **YEAR ENDED 31 MARCH 2024**
|**The Trustees**|Lauren Patterson|
|---|---|
||Michael Wallace (resigned 17 July 2023)|
||Michael Garry (resigned 19 September 2023)|
||Emily Robinson O’Grady|
||Jonathan Bean (resigned 18 September 2023)|
||Kay Jones, Chair (appointed 1 April 2023)|
||Radha Sharma|
||Caron Deans (appointed 19 September 2023)|
||Callum Robson-Port (appointed 25 June 2023)|
||Joanne Wheatley (appointed 22 May 2023)|
||Sarah Bentley (appointed 20th November 2023)|
|**Charity secretary**|Anne Fry|
|**Registered office**|Adamson House|
||65 Westgate Road|
||Newcastle upon Tyne|
||Tyne and Wear|
||NE1 1SG|
|**Charity number**|1150416|
|**Company registration number**|08269009|
|**Accountants**|Debére Limited|
||Swallow House|
||Parsons Road|
||Washington|
||Tyne and Wear|
||NE37 1EZ|
|**Bankers**|The Co-operative Bank|
||PO Box 101|
||1 Balloon Street|
||Manchester|
||M60 4EP|
- 2 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ ANNUAL REPORT**
## **YEAR ENDED 31 MARCH 2024**
## **Trustees**
Lauren Patterson Emily Robinson O’Grady Kay Jones, Chair (appointed 1 April 2023) Radha Sharma Michael Wallace (resigned 17 July 2023) Michael Garry (resigned 19 September 2023) Jonathan Bean (resigned 18 September 2023) Sarah Bentley (appointed 20 November 2023) Joanne Wheatley (appointed 22 May 2023) Callum Robson-Port (appointed 25 June 2023) Caron Deans (appointed 19 September 2023)
The Board of Trustees for Eating Distress North East are proud to present our annual report for the financial year 1 April 2023 – 31 March 24, summarising our activities and achievements.
## **Governance and management**
## **Governing documents**
Eating Distress North East 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 up to a maximum of nine years. Interested new trustees are encouraged to attend trustee meetings, as observers can then be co-opted and elected at the following AGM.
The trustees meet bi-monthly 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 overseen by the Chief Executive.
## **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 reviewed twice a year to ensure that they still meet the needs of the Charity.
## **Financial review**
We are funded through commissioned health contracts, area Integrated Care Boards, grant funding from Henry Smith, Sir James Knott Trust, The Community Foundation Tyne & Wear and Northumberland and other smaller charitable foundations, donations and income generated from charged for services.
The total income for the year was £353,386.
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**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**TRUSTEES’ ANNUAL REPORT** _(continued)_ **YEAR ENDED 31 MARCH 2024**
## **COMPANY LIMITED BY GUARANTEE**
## **Reserves policy**
Eating Distress North East holds a designated reserve fund in the long-term interest of the organisation. Should funding streams cease the Reserve Fund will be used to cover operating costs in a manner which considers the responsibilities we hold to our staff and the people who use our services.
The Reserve Fund will be sufficient to support the organisation for a period of four months and adjustments will be made concurrent with future budgets. This will rise as funds allow to a maximum of five months running costs.
Reserves are reviewed twice annually by the Board, under direction of the CEO and Treasurer.
In 2024/25 we have plans to move to new premises which will allow us to develop new services and see more people. Our Designated reserves are therefore:
|New premises
Moving costs/professional fees/reconfiguration|£45,000|
|---|---|
|Running costs- 4 months operating cost|£133,794|
|Brought forward for 24/25
Towards counselling capacity and cost of living awards|£27,401|
|Total designated reserves|£206,195|
|Undesignated reserves|£10,122|
|Total reserve amount|£216,317|
## **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 aims to demonstrate the link between our charitable activity and how this benefits our service users.
## **Charitable objectives**
- (a) the relief of sickness and the preservation and protection of good mental and physical health by the provision of services including a confidential helpline/listening service, groups and support, to relieve the needs, primarily but not exclusively, of women with eating distress and eating disorders and to offer charitable support to the families, friends and carers.
- (b) to provide a complementary service to existing provisions.
- (c) to promote greater knowledge and heighten awareness of eating distress and eating disorders and their effect.
- 4 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**TRUSTEES’ ANNUAL REPORT** _(continued)_ **YEAR ENDED 31 MARCH 2024**
## **COMPANY LIMITED BY GUARANTEE**
## **Strategic planning**
During this period Eating Distress North East has sought to strengthen our governance and recruited new trustees who bring valuable skills to the organisation including marketing and communications, financial planning and management, data and digital, people and culture /environment and business transformation.
The Board of Trustees are committed to sustainable growth of EDNE to meet escalating need and have approved a new three-year strategy for the period 2024-27 with five key strategic objectives. This strategic plan has informed the Board’s reserves policy and designated funds as outlined above.
## **People and environment**
- Providing access to professional development opportunities and stability for our biggest asset, our staff team.
- Ensure our physical environments are suitable for the work we do - move to a new building in 2024/25 whilst looking to the longer-term future and opportunities.
- Embed a trauma informed approach across the organisation through learning and reflection.
- Pay attention to our values and how these are brought to life through our behaviours to foster a healthy working culture.
## **Data and digital**
- Improve our data collection and usage to understand more about who uses our services, what their needs are, the difference we make, and where gaps exist. Use these insights to inform and influence at a strategic level.
- Digitise processes to improve efficiency and streamline processes.
- Maximise the use of our digital channels to continue to raise EDNE’s profile and raise awareness and educate on issuing relating to eating distress.
- Create more educational online resources/toolkits to support people affected by eating distress.
## **Fundraising**
- Raising unrestricted income gives EDNE more control over our future, greater stability for staff and people who use our services, and enables us to invest in areas we prioritise, for example new roles and services. We will create a fundraising strategy which includes raising unrestricted income through commercial activities.
## **New services**
- Consult with people affected by eating distress about what other services they would value.
- • Understand what other non-clinical interventions are recommended for eating disorders/distress and which are most viable for EDNE.
- Prioritise the development of new services based on what we learn in an exploratory phase and implement new services on a pilot basis and in partnership with others, for example university placement schemes.
## **Services for children and young people**
- Under 16s with eating distress are currently under-served. At the same time eating disorders are rising amongst 11–16-year-olds. EDNE is well placed to meet this need in our communities.
- We will conduct a feasibility study into delivering support to children aged 13 and above to understand what the resourcing options are for a new service for children and young people and what implications there might be for staffing, buildings, processes and procedures for EDNE and make decisions and take actions accordingly.
- 5 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
# **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
## **About us**
We exist because every individual affected by eating distress deserves specialist support, hope, and to know that recovery is possible.
Our vision is to offer every individual impacted by eating distress in the North East hope, understanding and a route to recovery.
We are the only specialist eating distress charity in the North East and offer psycho- therapeutic counselling, support, information, help and hope to anyone in the region affected by eating distress.
This support is offered to people who are experiencing eating distress with or without a medical diagnosis.
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.
In 2022-23 there were 1,430 episodes of hospital admissions for adults over 18 in the North East North Cumbria where eating disorders were either ‘primary’ or ‘any’ diagnosis[1] .
Around 11,800 children and young people in England began treatment for eating disorders in 2022-23, up from 5,240 in 2016-17[2] .
NHS targets (since 2021-22) of 95% of children and young people with eating disorders beginning treatment within one week for urgent cases and four weeks for non-urgent cases are not being met.
> 1 Freedom of Information Request April 2023
> 2 https://www.childrenscommissioner.gov.uk/media-centre/young-people-with-eating-disorderson-the-rise-in-england/
- 6 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
Against a backdrop of escalating rates of eating disorders, particularly amongst children and young people, early identification and intervention is crucial in ensuring support is received at the earliest opportunity to improve recovery chances.
Eating Distress North East provides easy to access, person centred, pro-recovery support so that people affected by eating distress have healthier relationships with food and their bodies and feel able to take part in life.
## **Achievements in 2023-24**
Overview
This year has been one of growth as we recruited more staff to meet rising demand.
Commissioned through the Adult Eating Disorder Provider Collaborative, we built an Eating Distress Learning Community of 147 individual members made up of representatives from 77 different voluntary, community, and social enterprise organisations, plus staff who are employed within 18 other bodies, including Tees, Esk, & Wear Valleys NHS Trust (TEWV), Cumbria, Northumberland & Tyne & Wear NHS Trust (CNTW), Primary Care Networks (PCNs), Durham Police & Crime Commissioners, Healthwatch teams, and universities and colleges.
We’ve continued our partnership with Newcastle University’s Student Wellbeing Service to deliver specialist Eating Distress support to students, piloting increased counselling provision which has proven extremely successful both in terms of outcomes for students and partnership working between the University and EDNE.
We successfully recruited a Group Worker to a newly created role to coordinate and deliver our groups for individuals and family and friends affected by eating distress. Our entire staff team received training in the New Maudsley Model Training Course to enable us to start our new ‘Holding onto Hope’ skills development programme for the loved ones of an individual with eating distress.
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
We undertook a staff-led refresh of our mission and vision and developed a Theory of Change to help us understand and articulate our impact.
We recruited new volunteers: a psychotherapy placement to bolster our service delivery and a small team of volunteers to support our Group Work putting in place the necessary policies and procedures to induct and support them effectively. Volunteers are an important part of delivery, often offering peer support to people with eating distress, and we hope to expand this next year.
Building on previous years, we have received sustained investment from the area ICBs who recognise the important role we play in the health system of prevention, early intervention and recovery from mild to moderate eating distress.
Informing and influencing
EDNE sit on several strategic forums and networks which provides a voice for the people who use our services.
These include the North East and North Cumbria (NENC) ICS Adult Eating Disorder Provider Collaborative; the NENC VCSE Partnership Programme Steering Group; and the adult and children and young people ARFID (Avoidant Restrictive Food Intake Disorder) champion groups.
The commissioned review into the capacity of the VCSE sector to support Adult Eating Disorder Pathway Commissioning has concluded and the final project report contains six key recommendations for the future of eating distress pathway development and commissioning in the North East and North Cumbria. EDNE will be working with health colleagues to implement these recommendations.
Regional Eating Disorders Charities and Network (REDCAN)
The Regional Eating Disorders Charities and Network (REDCAN) continues to develop and strengthen our working relationships with other regional eating disorder charities.
- 8 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
This network covers England, Scotland and Northern Ireland and provides significant opportunities for EDNE to share our experiences, learn from others, and campaign with a raised profile on issues affecting people with eating disorders, and those affecting the charity sector supporting them.
Research into effects of COVID-19 pandemic on people with eating disorders
EDNE engaged with eating disorder research through this project, working with researchers from Northumbria University, ‘Remote Healthcare for Eating Disorders throughout COVID-19 (RHED-C)’.
The results of this work are nearing completion, with an online toolkit for users and providers in the final stages of production. The toolkit was co-produced with participants with lived experience and we collaborated with the research team to run workshops. The result is an animation centring the voices of lived experience which is being presented at an international Human-Computer interaction research conference in May 2024.
## **Counselling Service**
We delivered 3,723 counselling sessions to 458 clients during 2023-24, an increase in the number of people we’ve worked with of 13%, and an increase of 14% in counselling sessions from the previous year. Of the people we worked with:
- 28% were under 25 years of age
- 32% were 25-34
- 21% were 25-44
- 19% were over 44
- 85% were women
- 9% were men with the remainder identifying as trans, non-binary or ‘other’
- 80% were white British
- 20% had a diagnosed disability but we know that many more people are undiagnosed or waiting for diagnostic services, particularly for neurodiversity.
- 9 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
It’s clear from the demographic data that we have work to do to reach more diverse communities, including people from black, Asian and other ethnically marginalised communities and this will be part of our thinking going forward. This year we worked with Haref at Connected Voice to place educational messages about eating distress within their communications throughout Ramadan and we want to build on this in future years.
51% of people self-refer to our services, 24% are referred by a mental health professional, and 13% by their GP (with the remainder being from various sources).
In line with our person centred, trauma informed approach, we want to ensure we’re physically accessible to people across the region. This is challenging for a small charity operating across a wide geographic area, but we have secured outreach bases in Durham University, Durham City Centre and Stockton this year, with more planned for next year.
Our counselling service uses the Warwick Edinburgh Mental Wellbeing Scale to assess the impact we have and the difference we make.
## **70% of people said they felt better able to cope with their eating problems after counselling**
We also capture feedback from the people who use our service, on completion of counselling, whether they have experienced positive change, and what impact the counselling has had on their self-esteem and wellbeing.
## **97% of people said they had experienced positive change.**
## **79% said their self-esteem and wellbeing had improved.**
- 10 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
## Case study
*Name has been changed for anonymity
*Esme is 24 years old and approached the service to address her issues with bingeing and purging by vomiting after meals. The client used purging to control her weight and feel more comfortable after bingeing. I explained the risks of vomiting and when she may potentially have to seek medical assistance. We discussed distraction techniques to help her manage her urges to binge and purge. Esme struggled daily with feelings of guilt and urges to binge. She wanted to use the sessions to control her urges to binge and to be able to stop purging. She wanted to understand why she used binging as a coping mechanism and to understand the emotions that lay beneath this. Her pattern of bingeing left her feeling disgusted, lonely, and lacking in self-control.
A theme of not being heard and recognised emerged as we began work on a timeline of events in her life to find out where this unmet need may have originated. This highlighted a series of familial issues and unsupportive romantic relationships. Esme was encouraged, at age 16, to join Slimming World by her mum. We explored how these events in her life had impacted on her own internal narrative.
Using a person-centred approach, we explored the high standards she expected from herself and what triggered the urges to binge. Using transactional analysis highlighted that Esme had absorbed behaviours such as perfectionism and working hard. Moreover, she did not absorb permissions to be important or be herself. I began to see a picture of how these events and messages had possibly affected the client’s thoughts, feelings, and behaviours and how they were being repeated in the here and now.
Initially I noticed how anxious Esme’s presentation was. She increasingly spoke faster and faster, hardly taking a breath as she spoke. I noticed that Esme was also becoming increasingly resentful about the responsibilities being placed upon her by the family. Esme had to offer care to her grandparents and was taking responsibility when other members of the family could or would not support. Esme was becoming increasingly frustrated at shouldering responsibility for the whole family and at friends who were making constant demands on her time.
All these factors added to her anxiety and so we began to work on calming her parasympathetic nervous system. It felt that due to traumatic events in her life and her script decision the client was constantly under stress due to helping others. As she put their needs first this impacted upon her own ability to look after herself properly and soothe herself. To help this I used psychoeducation and mindfulness practices. I used a body scan with her as it felt important to establish more of a mind body connection and help her become aware of where she held tension in her body to limit the feelings of overwhelm that led to her binging.
As we explored her feelings, a theme of anger emerged, and Esme realised she was feeling anger which had originated in childhood. As we explored this, she was able to recognise this emotion and began to feel and process it.
Esme began to use kindness and compassion daily. As we explored her need to be perfect the client began to see that it meant she would never feel anything she did was good enough. This being so we began to explore her negative beliefs about herself. We then looked for evidence that the beliefs were true. Next, we used DBT and turned these negatives into positives such as “I am enough.” Esme also began to use distraction techniques from her negative inner critic and use positive affirmations to stop the automatic negative thoughts that had begun to dominate.
We explored media messaging and her body image, and she became very impassioned as she realised what expectations were being put on her by social media and societal messaging, the realisation that this was a transgenerational pattern also surprised and impassioned her.
As we explored this Esme said she wanted to be thin for herself and not for others; we explored this alongside the need or desire to be perfect.
- 11 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
Towards the end of the sessions, I explained the Drama Triangle and we explored boundaries. Later Esme reported feeling more confident and despite hating confrontation had begun to address work and family issues which she felt were triggering her bingeing episodes. I suggested we aim to end the sessions and explore her sense of self. During the last session Esme reported not having binged all week. She said, “I’m actually happy and loving life, I can’t believe I am this happy.” She also said that she felt in control of her eating again and that her boundaries were stronger. Esme was now engaging in more self-care and felt that she was able to meet her own needs and put them before the needs of others.
As the therapy began to end Esme reported being kinder to herself and not purging. She was able to meet her own needs and not feel guilty for prioritizing these needs. This led to increased feelings of confidence in all areas of her life and a newfound sense of freedom.
## Group work
During 2023-24 we reviewed our Group Work provision and made some changes to how and what we deliver. Appointing our new Group Worker has meant we’re now able to provide more peer supportive, facilitated group work which allow people to explore their feelings in a safe space with other people with similar experiences, reducing the isolation that people with eating distress often feel.
We started a new pre-counselling group held over subsequent weeks to ensure people waiting for counselling can access some support, and a post-counselling group is in development to provide a full wrap around menu of eating distress specific support.
On completion of the Group programme 75% of people said they knew ‘quite a bit’ or ‘a lot’ about eating distress, up from 55% before the Group.
Our Group Worker works alongside our counsellors to deliver our new ‘Holding onto Hope’ course. This is based on the New Maudsley Model Training Course, a nationally recognised part of the recovery journey for individuals. Aimed at family and friends, it builds eating distress knowledge and introduces participants to new tools and techniques to help them support their loved one whilst alleviating their own anxiety and improving communication.
- 12 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**YEAR ENDED 31 MARCH 2024**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
## **80% of participants said their understanding of eating distress had improved a moderate amount or a great deal.**
## **100% said they had developed tools to better cope with supporting someone with eating distress, their relationships had improved, and they had reduced anxiety.**
Prevention and early intervention through education and training
Our training and education 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.
We delivered awareness raising and CPD accredited training to 832 people. Audiences spanned other voluntary, community and social enterprise organisations, university and college students, local authority and health professionals.
Working with The Children’s Society RISE project we developed educational resources for secondary schools with detailed lessons plans and presentations around key themes relating to eating distress for children and young people and delivered a ‘train the trainer’ session for RISE practitioners in working with young people with eating disorders.
Following training, 85% of people rated their knowledge of eating distress as more than average or high compared with 14% before the training.
- 13 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **TRUSTEES’ ANNUAL REPORT** _(continued)_
## **YEAR ENDED 31 MARCH 2024**
In 2023-24 for the first time, we delivered our CPD Education and Training as a paid for service, generating income which went directly back into funding the role. Generating our own income is an important element of our future strategy and one we will develop further in 2024-25.
## **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.
- 14 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT** _(continued)_
**YEAR ENDED 31 MARCH 2024**
## **Independent Examiner**
A resolution to re-appoint Claire Miller of Debére Limited as Independent Examiner for the ensuring year will be proposed at the Annual General Meeting.
## **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 6 June 2024 and signed on their behalf by:
Kay Jones Chair
- 15 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **YEAR ENDED 31 MARCH 2024**
I report on the accounts of NIWE Eating Distress Service Trading As Eating Distress North East Limited for the year ended 31 March 2024, which are set out on pages 17 to 34.
## **Respective responsibilities of trustees and examiner**
The trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 Act (the 2011 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:
- examine the accounts under section 145 of the 2011 Act;
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the 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 you as 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 matter has come to my attention:
- (1) which gives me reasonable cause to believe that in any material respect the requirements:
- to keep accounting records in accordance with section 386 of the Companies Act 2006; and
- to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or;
- (2) to which in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Claire Miller BA (Hons) FCA Independent Examiner
ON BEHALF OF DEBÉRE LIMITED Chartered Accountants Swallow House Parsons Road Washington Tyne and Wear NE37 1EZ
Date: 6 June 2024
- 16 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME STATEMENT) YEAR ENDED 31 MARCH 2024**
|**Note**
**Unrestricted**
**Funds**
**£**
**Income and expenditure**
**Income from:**
Donations and legacies
**5**
2,987
Charitable activities
Grant and contracts
**6**
4,833
Other trading activities
**7**
3,958
Income from investments
**8**
2,831
**Total income**
14,609
**Expenditure on:**
Charitable activities
Operation of the charity
**9**
4,463
**Total expenditure**
4,463
**Net income / (expenditure)**
**16**
10,146
**Transfer between funds**
Total funds brought forward
328,199
Prior period adjustment
(122,028)
**Total funds carried forward**
216,317
|**Restricted**
**Funds**
**£**
–
338,777
–
–
338,777
362,056
362,056
(23,279)
15,000
145,678
137,399
|**Total**
**Funds**
**2024**
**£**
2,987
343,610
3,958
2,831
353,386
366,519
366,519
(13,133)
343,199
23,650
353,716
|_Restated_
_Total_
_Funds_
_2023_
_£_
_1,516_
_407,702_
_3,825_
_1,210_
_414,253_
_282,909_
_282,909_
_131,344_
–
_235,505_
–
_366,849_|
|---|---|---|---|
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
The notes on pages 20 to 34 form part of these financial statements.
- 17 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
_Registered Number 08269009_
## **STATEMENT OF FINANCIAL POSITION**
## **31 MARCH 2024**
|**Notes**
**Fixed assets**
Tangible assets
17
**Current assets**
Debtors
18
Cash at bank and in hand
19
**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
**Funds**
Unrestricted income funds
24
Restricted income funds
Designated funds
**Total funds**|**2024**
**£**
**£**
3,080
29,382
369,804
399,186
(48,550)
350,636
353,716
-
-
353,716
10,122
137,399
206,195
353,716
|_Restated_
_2023_
_£_
_£_
_1,200_
_31,026_
_386,861_
_417,887_
_(51,613)_
_366,274_
_367,474_
_(625)_
_(625)_
_366,849_
_23,079_
_160,678_
_183,092_
_366,849_|
|---|---|---|
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)).
For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The notes on pages 20 to 34 form part of these financial statements
- 18 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
_Registered Number 08269009_
## **STATEMENT OF FINANCIAL POSITION** _(continued)_
## **31 MARCH 2024**
## **Directors/trustees responsibilities:**
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The directors/trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the Board and authorised for issue on 6 June 2024 and are signed on their behalf by:
Kay Jones Chair
The notes on pages 20 to 34 form part of these financial statements
- 19 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **1 General information**
The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is Adamson House, 65 Westgate Road, Newcastle upon Tyne, Tyne and Wear, NE1 1SG .
## **2 Statement of compliance**
The financial statements have been prepared in accordance with the charity’s governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective October 2019). The charity is a Public Benefit Entity as defined by FRS 102.
## **3 Accounting policies**
The principal accounting policies are set out below. The accounting policies have been adopted consistently throughout the year.
## **Going concern basis**
The charity reported total unrestricted funds at the year-end of £216,317 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. 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.
## **Cash flow exemption**
The charity has elected to adopt the exemption from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.
## **Judgements and key sources of estimation uncertainty**
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
## **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.
## **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
- 20 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **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.
## **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## **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.
## **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.
## **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.
## **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the 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.
## **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.
## **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.
- 21 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **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.
## **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## **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.
## **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
- 22 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **4 Restated Statement of Financial Activities for the prior year**
|**_Note_**
**_Unrestricted_**
**_Funds_**
**_£_**
**_Income and expenditure_**
**_Income from:_**
_Donations and legacies_
**_5_**
_1,516_
_Charitable activities_
_Grant and contracts_
**_6_**
_6,760_
_Other trading activities_
**_7_**
_3,825_
_Income from investments_
**_8_**
_1,210_
**_Total income_**
_13,311_
**_Expenditure on:_**
_Charitable activities_
_Operation of the charity_
**_9_**
_14,145_
**_Total expenditure_**
_14,145_
**_Net income / (expenditure)_**
**_16_**
_(834)_
**_Transfer between funds_**
_–_
_Total funds brought forward_
_207,005_
**_Total funds carried forward_**
_206,171_|**_Restricted_**
**_Funds_**
**_£_**
_–_
_400,942_
_–_
_–_
_400,942_
_268,764_
_268,764_
_132,178_
_–_
_28,500_
_160,678_|_Restated_
_Total_
_Funds_
_2023_
_£_
_1,516_
_407,702_
_3,825_
_1,210_
_414,253_
_282,909_
_282,909_
_131,344_
_–_
_235,505_
_366,849_|
|---|---|---|
## **5 Donations and legacies**
|||||_Restated_|
|---|---|---|---|---|
||||**Total**|_Total_|
||**Unrestricted**|**Restricted**|**Funds**|_Funds_|
||**Funds**|**Funds**|**2024**|_2023_|
||**£**|**£**|**£**|_£_|
|Donations and gifts|2,987|_–_|2,987|_1,516_|
- 23 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **6 Charitable activities – Grants and Contracts**
|**Unrestricted**
**Funds**
**£**
**Income from grants**
North Tyneside CCG
_–_
Newcastle Gateshead CCG
_–_
NHS England
_–_
Volant
_–_
Warburtons
_–_
Connected Voice
_–_
Henry Smith Fund
_–_
Newcastle City Council
_–_
Access to Work
_–_
LGA Foundation
_–_
Community Foundation
_–_
Junction Point
_–_
Allen Lane Foundation
_–_
University
_–_
James Knott
_–_
**Income from training**
_–_
Training income
4,833
Childrens Society
_–_
4,833
**haritable activities – other trading activities**
**Unrestricted**
**Funds**
**£**
Counselling
3,958
3,958
|**Restricted**
**Funds**
**£**
7,082
111,401
85,000
_–_
_–_
_–_
53,000
_–_
1,478
5,000
10,000
780
_–_
41,736
15,000
330,477
_–_
8,300
338,777
**Restricted**
**Funds**
**£**
_–_
_–_
|**Total**
**Funds**
**2024**
**£**
7,082
111,401
85,000
_–_
_–_
_–_
53,000
_–_
1,478
5,000
10,000
780
_–_
41,736
15,000
330,477
4,833
8,300
343,610
**Total**
**Funds**
**2024**
**£**
3,958
3,958
|_Restated_
_Total_
_Funds_
_2023_
_£_
_8,615_
_108,798_
_156,000_
_5,000_
_400_
_4,000_
_53,000_
_2,000_
_–_
_–_
_–_
_–_
_5,000_
_49,529_
_15,000_
_407,342_
_360_
_–_
_407,702_
_Restated_
_Total_
_Funds_
_2023_
_£_
_3,825_
_3,825_|
|---|---|---|---|
- **7 Charitable activities – other trading activities**
- 24 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **8 Income from investments**
|||||_Restated_|
|---|---|---|---|---|
||||**Total**|_Total_|
||**Unrestricted**|**Restricted**|**Funds**|_Funds_|
||**Funds**|**Funds**|**2024**|_2023_|
||**£**|**£**|**£**|_£_|
|Bank interest|2,831|-|2,831|_1,210_|
Included in total income of £353,386 (2023: £414,253) is £14,609 (2023: £13,311) which is unrestricted or designated and £338,777 (2023: £400,942) which is restricted.
## **9 Analysis of expenditure on charitable activities**
|**Unrestricted**
**Funds**
**£**
**Direct costs**
Project staff salaries
_–_
Project sessional workers
_–_
Project staff supervision
_–_
Staff training/conference
_–_
Project expenses
_–_
**Support costs**
Rent, rates, heat and light
780
Office expenses
1,046
Office equipment
15
Insurance/general expenses
57
Professional fees
236
Room hire
_–_
Funding costs
_–_
Pension deficit
791
Depreciation
36
**Government costs**
Audit and accountancy fees
1,500
Trustee meeting costs/AGM
2
4,463
|**Restricted**
**Funds**
**£**
277,259
20,634
5,181
9,304
556
14,817
19,885
750
1,078
4,474
2,728
208
4,484
698
_–_
_–_
362,056
|**Total**
**Funds**
**2024**
**£**
277,259
20,634
5,181
9,304
556
15,597
20,931
765
1,135
4,710
2,728
208
5,275
734
1,500
2
366,519
|_Restated_
_Total_
_Funds_
_2023_
_£_
_203,910_
_35,774_
_3,615_
_1,243_
_1,004_
_11,992_
_12,669_
_836_
_1,026_
_3,778_
_4,552_
_33_
_356_
_400_
_1,500_
_221_
_282,909_|
|---|---|---|---|
Included in total expenditure on charitable activities of £366,519 (2023: £282,909) is £4,463 (2023: £14,145) which is unrestricted or designated, and £362,056 (2023: £268,764) which is restricted.
- 25 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **10 Fees for examination of the accounts**
|Independent examiner’s fees for reporting on the accounts
Other professional services|**2024**
**£**
_Restated_
_2023_
_£_
1,500
_1,500_
4,710
_3,778_
6,210
_5,278_
|
|---|---|
## **11 Analysis of staff costs, and the cost of key management personnel**
|Wages and salaries
Social security costs
Pension costs (defined contribution pension plan)|**2024**
**£**
256,246
14,465
6,548
277,259
|_Restated_
_2023_
_£_
_186,969_
_12,365_
_4,932_
_204,266_|
|---|---|---|
No employee received remuneration above £60,000 for both the current and previous years.
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 £40,708 (2023: £29,286).
## **12 Staff numbers**
The average monthly head count was 11 staff (2023: 1 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|||_Restated_|
|---|---|---|
||**2024**|_2023_|
||**No**|_No_|
|The parts of the charity in which the employee’s work|||
|Charitable activities|10|_9_|
## **13 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 during the year.
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
- 26 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **14 Defined contribution pension scheme**
## **SCHEME: TPT Retirement Solutions – The Growth Plan**
In previous years, the charity participated in the scheme, a multi-employer scheme which provides benefits to some 638 non-associated participating employers. During the year a contribution was paid by the charity so settle its outstanding obligations which has resulted in there being no liability outstanding at the balance sheet date.
## **Present values of provisions**
|**2024**
**£**
Present value of provision
-
Provision at start of period
Unwinding of the discount factor (interest expense)
Deficit contribution paid
Remeasurements – impact of any change in assumptions
Provision at end of period
**Assumptions**
2024
%per
Rate of discount
0.00|Restated
2023
£
625
**2024**
**£**
625
33
(5,275)
4,617
_–_
Restated
2023
% per
5.52|_Restated_
_2022_
_£_
_981_
_2023_
_£_
_981_
_18_
_(357)_
_(17)_
_625_
_2022_
_% per_
_2.35_|
|---|---|---|
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.
## **15 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.
## **16 Net movements in funds**
Net movement in funds is stated after charging:
|||_Restated_|
|---|---|---|
||**2024**|_2023_|
||**£**|_£_|
|Accountancy and Independent Examination|1,500|_1,500_|
|Depreciation|734|_400_|
- 28 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **17 Tangible fixed assets**
|
**Cost**
Balance brought forward
Additions
Disposals
**Balance carried forward**
Balance brought forward
Depreciation charge for the year
Disposals
**Balance carried forward**
**Net book value**
Brought forward
Carried forward
**18**
**Debtors and prepayments (receivable within one year)**
Trade debtors
Prepayments
**19**
**Cash at bank and in hand**
Cash at bank
Cash in hand|**Office**
**Equipment**
**£**
7,538
2,614
_–_
10,152
6,338
734
_–_
7,072
1,200
3,080
**2024**
**£**
28,763
619
29,382
**2024**
**£**
369,703
101
369,804
|_Restated_
_Total_
_2023_
_£_
_7,538_
_–_
_–_
_7,538_
_5,938_
_400_
_–_
_6,338_
_1,600_
_1,200_
_Restated_
_2023_
_£_
_30,909_
_117_
_31,026_
_Restated_
_2023_
_£_
_386,810_
_51_
_386,861_|
|---|---|---|
- 28 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **20 Creditors and accruals (payable within one year)**
|Trade creditors
Pension
Other creditors
Payroll holding account
**Accruals**
Independent examination of accounts
Other accruals
**Deferred income (note 22)**
Barbour
Newcastle of University
**21**
**Creditors and accruals (payable after more than one year)**
Pension deficit (note 14)|**2024**
**£**
_–_
_–_
1,700
7,644
720
7,182
2,000
29,304
48,550
**2024**
**£**
_–_|_Restated_
_2023_
_£_
_6,722_
_828_
_1,700_
_19,127_
_720_
_8,082_
_2,000_
_12,434_
_51,613_
_Restated_
_2023_
_£_
_625_|
|---|---|---|
## **22 Deferred income**
Deferred income comprises of advance payments from grants that relate to future periods
|Balance brought forward
Amount deferred in year
Balance carried forward|**2024**
**£**
14,434
16,870
31,304
|_Restated_
_2023_
_£_
_–_
_14,434_
_14,434_|
|---|---|---|
## **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.
- 29 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **24 Analysis of charitable funds**
## **As at March 2024**
|**As at March 2024**||||||
|---|---|---|---|---|---|
||**Restated**||||**Fund**|
||**Fund**||||**balances**|
||**balances**|**Incoming**|**Resources**||**carried**|
||**brought**|**Resources**|**Expended**|**Transfers**|**forward**|
||**forward**|**£**|**£**|**£**|**£**|
||**£**|||||
|**Unrestricted funds**||||||
|General unrestricted fund|23,079|14,609|(4,463)|(23,103)|10,122|
|Designated contingency||||||
|reserve fund|115,775|–|–|18,019|133,794|
|Parental leave|11,671|–|–|(11,671)|–|
|Sickness|3,680|–|–|(3,680)|–|
|Jury Duty|626|–|–|(626)|–|
|Pension deficit|5,900|–|–|(5,900)|–|
|Office relocation|18,000|–|–|27,000|45,000|
|Project development costs|10,000|–|–|17,401|27,401|
|Marketing strategy|3,300|–|–|(3,300)|–|
|Print materials|2,000|–|–|(2,000)|–|
|Maudsley Training Course|2,900|–|–|(2,900)|–|
|Mission and Vision Refresh|3,660|–|–|(3,660)|–|
|Group work|5,580|–|–|(5,580)|–|
||206,171
|14,609
|(4,463)
|_–_
|216,317|
|**As at March 2023**||||||
||**_Fund_**||||**_Fund_**|
||**_balances_**||||**_balances_**|
||**_brought_**|**_Incoming_**|**_Resources_**||**_carried_**|
||**_forward_**|**_Resources_**|**_Expended_**|**_Transfers_**|**_forward_**|
||**_£_**|**_£_**|**_£_**|**_£_**|**_£_**|
|**_Unrestricted funds_**||||||
|_General unrestricted fund_|_114,005_|_13,311_|_(14,145)_|_(90,092)_|_23,079_|
|_Designated contingency_||||||
|_reserve fund_|_93,000_|_–_|_–_|_22,775_|_115,775_|
|_Parental leave_|_–_|_–_|_–_|_11,671_|_11,671_|
|_Sickness_|_–_|_–_|_–_|_3,680_|_3,680_|
|_Jury Duty_|_–_|_–_|_–_|_626_|_626_|
|_Pension deficit_|_–_|_–_|_–_|_5,900_|_5,900_|
|_Office relocation_|_–_|_–_|_–_|_18,000_|_18,000_|
|_Project development costs_|_–_|_–_|_–_|_10,000_|_10,000_|
|_Marketing strategy_|_–_|_–_|_–_|_3,300_|_3,300_|
|_Print materials_|_–_|_–_|_–_|_2,000_|_2,000_|
|_Maudsley Training Course_|_–_|_–_|_–_|_2,900_|_2,900_|
|_Mission and Vision Refresh_|_–_|_–_|_–_|_3,660_|_3,660_|
|_Group work_|_–_|_–_|_–_|_5,580_|_5,580_|
||_207,005_|_13,311_|_(34,802)_|_–_|_206,171_|
- 30 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **24 Analysis of charitable funds** _(continued)_
## **Purpose of unrestricted funds**
General unrestricted fund Designated contingency reserve fund Parental leave/ Sickness/ Jury Duty
Pension deficit
Office relocation
Marketing Strategy Print materials Maudsley Training Course Mission and Vision refresh Group Work
The ‘free reserves’ after allowance for designated funds. Represents monies set aside for contingencies. To meet the additional costs of maternity pay and cover, or the costs of longer-term sick leave or jury service.
Additional funding allocated to cover the pension deficit scheme currently in place.
Monies set aside to relocate to larger premises to better the needs of the charity. Additional resourcing to strengthen our offer, build our capacity, and meet the needs of people affected by eating distress.
## **As at March 2024**
||**Restated**|||||
|---|---|---|---|---|---|
||**Fund**||||**Fund**|
||**balances**||||**balances**|
||**brought**|**Incoming**|**Resources**||**carried**|
||**forward**|**Resources**|**Expended**|**Transfers**|**forward**|
||**£**|**£**|**£**|**£**|**£**|
|**Restricted funds**||||||
|North Tyneside CCG|_–_|7,082|(7,082)|_–_|_–_|
|Newcastle Gateshead CCG|4,678|111,401|(116,079)|_–_|_–_|
|NHS England|156,000|85,000|(108,601)|_–_|132,399|
|Henry Smith Fund|_–_|53,000|(53,000)|_–_|_–_|
|Access to Work|_–_|1,478|(1,478)|_–_|_–_|
|Childrens Society|_–_|8,300|(8,300)|_–_|_–_|
|LGA Foundation|_–_|5,000|_–_|_–_|5,000|
|Community Foundation|_–_|10,000|(10,000)|_–_|_–_|
|Junction Point|_–_|780|(780)|_–_|_–_|
|University|_–_|41,736|(41,736)|_–_|_–_|
|James Knott|_–_|15,000|(15,000)|_–_|_–_|
||160,678|338,777|(362,056)|_–_|137,399|
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**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **24 Analysis of charitable funds** _(continued)_
## **As at March 2023**
||**_Fund_**||||**_Fund_**|
|---|---|---|---|---|---|
||**_balances_**||||**_balances_**|
||**_brought_**|**_Incoming_**|**_Resources_**||**_carried_**|
||**_forward_**|**_Resources_**|**_Expended_**|**_Transfers_**|**_forward_**|
||**_£_**|**_£_**|**_£_**|**_£_**|**_£_**|
|**_Restricted funds_**||||||
|_Henry Smith_|_–_|_53,000_|_(53,000)_|_–_|_–_|
|_North Tyneside CCG_|_–_|_8,615_|_(8,615)_|_–_|_–_|
|_Newcastle Gateshead CCG_|_–_|_108,798_|_(104,120)_|_–_|_4,678_|
|_NHS England_|_–_|_156,000_|_–_|_–_|_156,000_|
|_Volant_|_–_|_5,000_|_(5,000)_|_–_|_–_|
|_Newcastle University_|_–_|_49,529_|_(49,529)_|_–_|_–_|
|_The Speedomick Foundation_|_2,000_|_–_|_(2,000)_|_–_|_–_|
|_The Albert Hunt Trust_|_3,000_|_–_|_(3,000)_|_–_|_–_|
|_Hospital God of Greatham_|_2,000_|_–_|_(2,000)_|_–_|_–_|
|_Awards for All_|_10,000_|_–_|_(10,000)_|_–_|_–_|
|_Joicey Trust_|_2,500_|_–_|_(2,500)_|_–_|_–_|
|_Allen Lane Foundation_|_5,000_|_5,000_|_(10,000)_|_–_|_–_|
|_Hadrian Trust_|_1,000_|_–_|_(1,000)_|_–_|_–_|
|_Community Foundation –_||||||
|_Willan Trust_|_3,000_|_–_|_(3,000)_|_–_|_–_|
|_James Knott_|_–_|_15,000_|_(15,000)_|_–_|_–_|
||_28,500_|_400,942_|_(268,764)_|_–_|_160,678_|
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
## **Henry Smith**
Core costs to support therapeutic services
## **North Tyneside CCG**
Providing counselling services and core funding
## **Newcastle Gateshead CCG**
Providing counselling services and core funding
## **NHS England**
Providing counselling services and core funding
## **Newcastle University**
Providing specialist counselling sessions for students
## **The Speedomick Foundation**
Funding towards training costs
- 32 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
# **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **24 Analysis of charitable funds** _(continued)_
## **The Albert Hunt Trust**
Funding towards training costs
## **Hospital God of Greatham**
Funding towards training costs
## **Awards for All**
Funding towards training costs
## **Joicey Trust**
Funding towards training costs
## **Allen Lane Foundation**
Core costs to support services delivered
## **Hadrian Trust**
Funding towards training costs
## **Community Foundation – Willan Trust**
Funding towards training costs
## **James Knott Trust**
Core costs to support work
## **Junction Point**
Support for business activities
## **Access to Work**
Grant towards office equipment
## **LGA Foundation**
Contribution toward education and training costs
## **Childrens Society**
Education and training partnership work
## **25 Capital commitments**
As at 31 March 2024, the charity had no capital commitments (2023: nil)
- 33 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2024**
## **26 Analysis of net assets between funds**
|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
Fixed assets
3,080
_–_
Cash at bank and in hand
232,405
137,399
Other net current assets/(liabilities)
(19,168)
_–_
Long term assets/(liabilities)
_–_
_–_
216,317
137,399
|**Total**
**Funds**
**2024**
**£**
_Restated_
_Total_
_Funds_
_2023_
_£_
3,080
_1,200_
369,804
_386,861_
(19,168)
_(20,587)_
_–_
_(625)_
353,716
_366,849_
|
|---|---|
## **27 Prior period restatement**
A prior period adjustment has been made to correct debtors and creditors. This has had the effect of increasing funds by £23,650.
- 34 -