## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**Company Limited By Guarantee**
**UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2025**
**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 2025**
**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
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
## **OFFICERS AND PROFESSIONAL ADVISERS**
## **YEAR ENDED 31 MARCH 2025**
**The Trustees** Lauren Patterson Kay Jones, Chair Radha Sharma Caron Deans Callum Robson-Port Joanne Wheatley Sarah Bentley **Charity secretary** Anne Fry **Registered office** 58 Leazes Park Road Newcastle upon Tyne Tyne and Wear NE1 4PG **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
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
# **COMPANY LIMITED BY GUARANTEE**
**TRUSTEES’ ANNUAL REPORT**
## **YEAR ENDED 31 MARCH 2025**
**Registered Charity Name:** NIWE Eating Distress Service trading as Eating Distress North East Limited Charity No: 1150416 Company No: 8269009
**Registered Address:** 58 Leazes Park Road, Newcastle upon Tyne, NE1 4PG
**Accountants:** Debére Limited, Swallow House, Parsons Road, Washington, Tyne and Wear, NE37 1EZ
**Bankers:** The Cooperative Bank, 1 Balloon Street, Manchester, M60 4EP
## **Board of Trustees**
Kay Jones, Chair Joanne Wheatley, Treasurer Emily Robinson O’Grady (resigned 25 February 2025) Lauren Patterson Radha Sharma Sarah Bentley Callum Robson-Port Caron Deans (resigned 20 July 2025)
## **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. Regular skills audits identify gaps in skills on the Board which are addressed proactively and when advertising trustee vacancies, which are advertised widely throughout the region.
Interested new trustees are invited to apply and encouraged to attend trustee meetings as observers before formally joining the Board of Trustees.
The trustees meet quarterly 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.
Our risk register and the mitigation procedures are reviewed twice a year to ensure that they still meet the needs of the charity.
## **Financial review**
We are funded through NHS commissioned health contracts and 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.
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**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
**TRUSTEES’ ANNUAL REPORT** _(continued)_ **YEAR ENDED 31 MARCH 2025**
## **COMPANY LIMITED BY GUARANTEE**
The total income for the year was £374,290. This is an increase on last year of £20,904 (5.9%).
The Board of Trustees took decisions during 2024-25 in line with our Strategic Plan 2024-27 to invest in the organisation. Most significantly, we relocated our main office to more suitable premises from which to deliver our services. The move has enabled us to support more people, expand our service offer, and provide an appropriate environment for our staff, volunteers and service users in line with trauma informed practice.
Further investments were in the areas of communications and publicity, increasing counselling capacity to meet need, staff training and development, and costs associated with organisational development.
Having allocated £45,000 towards our office relocation, which included necessary building work and refiguration, and all moving costs, we spent £33,571. We spent £27,401 on the further investment areas outlined above.
Accounting for these levels of investment, our year end deficit of £88,942 (of which £80,069 is a restricted deficit) was planned and accounted for. Our objective for 2025-26 is to make a surplus which will enable us to re-invest in future service development and organisational sustainability.
## **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. Our Reserves Policy is reviewed annually by our Board of Trustees.
As of 31 March 2025, we hold reserves of:
|Runningcosts - 4 months operatingcosts in line with reservespolicy|£177,041|
|---|---|
|Dilapidations fund to be held in the event of movingfrom currentpremises|£10,000|
|Total designated reserves|£187,041|
|Undesignated reserves|£20,405|
|Total reserve amount|£207,446|
## **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.
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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 2025**
## **Charitable objectives of the charity**
- 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 families, friends and carers.
- To provide a complementary service to existing provisions.
- To promote greater knowledge and heighten awareness of eating distress and eating disorders and their effect.
## **About us**
## **Our Mission**
We exist because every individual affected by eating distress deserves specialist support, hope, and to know that recovery is possible.
## **Our Vision**
Our vision is to offer every individual impacted by eating distress in the North East hope, understanding and a route to recovery.
## **Our Values**
**Safe:** so that people can be themselves **Enterprising:** we respond to change and learn from experience **Integrity:** because this work matters **Collaboration:** we achieve more together
We are the only specialist eating distress charity in the North East and offer counselling, support, education, help and hope to anyone in the region affected by eating distress with or without a medical diagnosis.
Eating disorders are serious mental health conditions caused by a complex interaction of biological, psychological and environmental factors. It is unclear exactly why someone develops an eating disorder. People who have received treatment for an eating disorder remain at 2-5 times increased risk of all-cause mortality compared with people of same age/sex in the general population and they are associated with increased years lived with disability and elevated risks of adverse pregnancy and neonatal outcomes.
Eating disorders are a major public health concern.
A report in 2025 by the All-Party Parliamentary Group on Eating Disorders shows a growing number of people affected by eating distress:
- 12% of all 17-19-year olds - and nearly 21% of young women - have an eating disorder, a 2023 mentalhealth survey suggests.
- Two to three million UK adults of all ages could be affected at some point in their lives - similar to the number of people with diabetes, other research suggests.
- Hospital admissions for eating disorders in England have steadily increased since 2000 and surged since the pandemic, with more than 31,000 admissions in 2023-24.
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.
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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 2025**
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.
## **Our Theory of Change**
## **Achievements in 2024-25**
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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 2025**
We have achieved against our stated strategic objective of responsible growth during this period, growing both our income and our staff team, and continued our approach of strengthening our foundations through improved operational functions and communications, a staff led review and refresh of our organisational values, and relocation to larger and more suitable main office space.
This year we were delighted to be named as a winner in the Weston Charity Awards. Awarded to charities who want to instigate strategic change and accelerate innovative growth, it includes some unrestricted funding and access to the prestigious Pilotlight 360 programme - an eight-month package of leadership coaching worth an estimated £16,000. The Pilotlight programme will commence in 2025/26, and we are very much looking forward to engaging with the leadership mentoring.
## Progress on strategic objectives
The Board of Trustees are committed to sustainable growth of the organisation to meet escalating need and our strategy 2024-27 has five key strategic objectives.
Key achievements against our strategic plan during this period are:
## **People and environment**
- Relocated to a new main office base better suited to our needs which provide more space from which to deliver counselling and expand our groups offer, as well as developing our ability to raise unrestricted funding.
- Approved a trauma informed policy statement to signal our leadership’s commitment to embedding trauma informed principles across the organisation.
- Initiated quarterly staff wellbeing sessions to allow our team time to connect with colleagues; peer supervision to share learning and challenges; and protected a training budget for staff to undertake continuing professional development.
## **Data and digital**
- Invested in our marketing and communications across the board including print materials and digital communication channels.
- Relaunched our regular e-newsletters to individuals with eating distress, parents and carers, and professionals.
- Started work on a CRM upgrade to our current system to be completed in 2025/26 which will improve our data collection and analysis.
## **New services**
- Secured funding for a role of Wellbeing Coordinator who will set up a new, non-therapeutic service for people with eating distress during 2025/26.
## **Services for children and young people**
- Thanks to funding from The Prudence Trust, we will be able to appoint a counsellor to work with young people aged 13 and above from April 2025.
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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 2025**
## **Referrals**
During 2024-25 we received 1,195 referrals, an increase of 78% on the previous year.
63% of people self-refer – by far the largest group, followed by mental health professional referrals at 25%. This reflects the value of having low barriers to access and enabling self-referrals into our service as well as referrals through trusted professionals.
Most referrals come from the 25–34-year-old age group at 29%, followed by 20-24 years old at just under 24%.
Of the people referring to us, 86% are female, 10% male, 1% non-binary, 1% trans with the remainder of people either declining to answer or answering with a different gender identity. This is broadly in line with figures from last year.
29% of people indicated they had a disability, up from 24% last year. 89% of referrals are from people identifying as white British, comparisons to last year are hard due to the number of people who declined to answer; however, we know that people from black, Asisn and other racially minoritised communities are underrepresented in our service and eating disorder services generally.
## **Our activities**
This year we provided 3,167 counselling sessions to 503 people, 17% more people, and 4% more sessions than the previous year.
Within our groups, we provided 116 hours of support to 41 people. Our Group Worker continues to test content and delivery methods and embed learning, understanding what blend of virtual and in person delivery people need.
We’ve started running themed groups on areas relating to eating distress including sessions on ‘SelfCare”, “Emotions”, “Anxiety”, “Sleep” and coping with particular times of the year including “Coping with Christmas” which we ran twice to cater to need, we know this time of year is particularly difficult for people with eating distress/disorders.
Our Education and Training offer has been reviewed and relaunched, changing the way we deliver training and prioritising longer-term partnerships working.
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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 2025**
Our Education and Training Officer has written three new training courses: “Working with eating disorders for professionals”, “Neurodivergence and eating disorders” and “Avoidant Restrictive Food Intake Disorder”.
These CPD accredited courses can be delivered to whole organisations and individual professionals in open online/in person sessions.
We’ve developed partnerships with other charities in Gateshead and North Tyneside and creative education projects for adults and young people with eating distress.
We trained 381 people over this year and engaged 72 children and young people in our education and prevention work.
Our skills programme for carers Holding onto Hope (based on the nationally recognised Maudsley Training for Carers) helps people feel more confident in their knowledge of eating disorders, reduces anxiety, and improves communication. The course is run by an experienced counsellor and group worker, and we supported 13 people over 104 hours in 2024-25.
We delivered individual carers’ sessions to 36 people to help them understand more about eating disorders and distress and how to support their loved ones, and 12 hours of carers’ groups.
## **Contributions through volunteering**
We have expanded our volunteer workforce during 2024-25 and intend to extend this further next year.
As well as complementing our workforce, this is a core part of our mission to raise awareness of eating distress and educate professionals. By supporting volunteering, we enable people who wish to work in this highly specialist area to do so with support from our colleagues and access to peer and regular supervision. Following their work with us, they then enter professions across various statutory and VCSE sector originations with a thorough understanding of the nature of eating disorders.
In 2024-25 we were delighted to host a CBT-T placement from Tees Esk and Wear Valley NHS Foundation Trust and a CBT placement from Newcastle University as well as hosting placements for qualified counsellors undertaking psychotherapy study.
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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 2025**
We delivered 116 hours of CBT to 19 people and 109 sessions to 13 people through psychotherapy placements, plus recognising the crucial role volunteers have played in supporting our triage and wellbeing checks for people on our counselling waiting list.
The contribution of our volunteers in monetary terms this year was £3,102.75 based on living wage of £12.60 per hour.
## **Communications**
Investing in our marketing and communications is vital to raise awareness about eating disorders and distress, tackle the myths surrounding this complex mental health condition, and educate people in recognising and responding to eating disorders appropriately.
Working with a specialist charity communications freelancer with decades of experience supporting small charities, we’ve invested in our branding, print materials, digital communications channels, and created a communications strategy which underpins our strategic objectives.
This year we’ve grown our e-newsletters audience to over 2,700 people and over 13,000 people visited our website.
## **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.
EDNE has acted as Chair during this period and REDCAN are thrilled that we’ve been successful in securing funds from The Prudence Trust and Stone Family Foundation to appoint a Development Director who will join REDCAN in April 2025 to drive our work.
## **Mental Health Alliances and Health Forums**
We are active in several regional and local alliances including the Gateshead Mental Health, North Tyneside Mental Health Alliance, and the Hartlepool Community Mental Health Transformation Network.
EDNE attend 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; the NENC VCSE Mental Health Network; and the NENC ICS adult and children and young people ARFID (Avoidant Restrictive Food Intake Disorder) groups.
## **Research into eating disorders**
We continue to both support and initiate research into eating disorders and distress, working collaboratively with our local universities.
During this year we were successful in two collaborative research projects through the EPSRC funded Northern Health Futures (NortHFutures) Hub which aims to enhance health and wellbeing across the North East and North Cumbria region.
Working with Teesside University, Triple A Autism in Cumbria and XR Therapeutics, we’re working on a scoping project ‘Improving health and education outcomes for children and families with autism and ARFID’. This will be led by people with lived experience who will co-design a digital advocacy tool.
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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 2025**
With researchers from Northumbria and Teesside universities and regional foodbanks, we are also exploring the links between eating disorders and poverty with a second project, ‘Exploring and Evidencing Food Insecurity and Eating Distress in the North East of England’.
Starting this year, these projects will run throughout 2025/26, and we are looking forward to sharing our findings and recommendations next year.
## **Our Impact**
We understand the importance of measuring the difference we make, but we also acknowledge the truth that eating disorders are serious, complex mental health conditions and recovery can take time.
Running through all our work is the firmly held knowledge that recovery is always possible, and what recovery looks like is different for each person.
Improving our understanding and articulation of the impact of our work is one of our strategic objectives and during 2025/26 we will be reviewing our use of outcome measures.
Currently, within counselling we use the Warwick Edinburgh Mental Wellbeing Scale (WEMWS) and a service satisfaction survey which is sent out after someone finishes counselling with us.
## **During 2024/25:**
- 76% of people said they had felt a positive change in being able to cope with their eating problems.
- 94% of respondents said they’d experienced a positive change.
- 88% said their self-esteem and wellbeing improved.
For our groups for individuals and family and friends, we ask people about changes based on our Theory of Change and:
- 89% of respondents had a better understanding of the group topic.
- 95% said the group felt safe and welcoming and they felt able to take part.
- 92% of people who attended Holding onto Hope said they’d developed better tools to cope with supporting someone with eating distress in their life.
- 83% of people said their knowledge of eating distress had improved either a moderate amount or a great deal.
- 66% of people said their relationships have improved a moderate amount or a great deal.
- 100% of people would recommend Holding onto Hope to others.
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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 2025**
Within our training 86% of people said their understanding of eating distress and disorders was above average or high after training (compared with 21% beforehand).
Whilst statistics are important, the true value of our work is shown through the life stories of the people we work with, in their own words.
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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 2025**
## **A case study from our work:**
When at school, S shared he experienced prolonged experiences of bullying and isolation due to his weight. During 6th form, S shared he lost a considerable amount of weight through what he described as ‘‘controlled calorie restriction’’. After a breakdown of a relationship, he consistently restricted calories and would often binge/purge by consuming foods he used to enjoy and then making himself sick, up to 3 times a day at its peak.
S shared he regularly had thoughts of self-harm and had gone through periods where he would superficially cut the tops of legs during periods of stress. This process helped, ‘‘cut out the noise’’, he was experiencing and allowed him to focus on one thing but afterwards he felt regret.
Introducing a safety plan helped S cope with, redirect, and channel thoughts of self-harm and vomiting. Grounding techniques also proved to be beneficial allowing him to remain present. Additionally, by highlighting that ‘‘thoughts are not facts’’, this allowed S to gather control over negative thought spirals. This CBT based approach encouraged rational thinking practices. By engaging in activities which focus on the present, S demonstrated to himself that he is capable of breaking patterns of behaviour he carried out without realising, during times of stress.
Weight, size and food consumption have been regular topics of conversation throughout S’s life, with his dad and paternal grandparents highlighted as regular ‘‘passive aggressive’’ commenters. During initial sessions, he shared high academic pressure placed on himself which, on reflection, came from family members expectations which focused on what isn’t achieved, rather than what is. By using a timeline however, S was able to see progress he had made socially and academically, producing a moment where he smiled and spoke positively about his own achievements: “it feels good to look back and see where I am now’’.
Confronting the calories = weight gain = bullied = unhappy thought spiral, S has been able to gain further understanding into what fuels his eating distress. By confronting the subconscious belief that gaining a small amount of weight doesn’t amount to gaining larger amounts or being bullied, S has been able to gradually gain back some control over his eating distress. Furthermore, picking apart this chain, he recognised the influence that social media has in maintaining thought patterns. Using a whiteboard to detail thought spirals has proved to be a useful visual tool, as has questioning the role of un-verified social media accounts.
Tackling unhelpful thinking patterns has been beneficial for S. Replacing rigid patterns with flexible thought processes has enabled him to become aware of the inordinate amount of pressure and unrealistic expectation he placed on himself. Black and white and perfectionist thinking has resulted in Simon ignoring all the academic success he has had at college and university.
Entering his final sessions, S shares that, ‘‘I can start to see what recovery might look like’’, but admits that hyperawareness of food, calories and weight remains. S has demonstrated his ability to refrain from binge/purge cycles and has slowly managed to increase his calorie intake and expand his variety of foods.
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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 2025**
## **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.
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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 2025**
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.
## **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.
## **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 21 July 2025 and signed on their behalf by:
Kay Jones Chair
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## **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 2025**
I report on the accounts of NIWE Eating Distress Service Trading As Eating Distress North East Limited for the year ended 31 March 2025, 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: 21 July 2025
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## **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 2025**
**----- Start of picture text -----**
Note Total Total
Unrestricted Restricted Funds Funds
Funds Funds 2025 2024
£ £ £ £
Income and expenditure
Income from:
Donations and legacies 5 3,796 – 3,796 2,987
Charitable activities
Grant and contracts 6 29,691 323,314 353,005 343,610
Other trading activities 7 8,445 – 8,445 3,958
Income from investments 8 9,044 – 9,044 2,831
Total income 50,976 323,314 374,290 353,386
Expenditure on:
Charitable activities
Operation of the charity 9 59,847 403,383 463,230 366,519
Total expenditure 59,847 403,383 463,230 366,519
Net income / (expenditure) 16 (8,871) (80,069) (88,940) (13,133)
Transfer between funds – – – –
Total funds brought forward 216,317 137,399 353,716 366,849
Total funds carried forward 207,446 57,330 264,776 353,716
**----- End of picture text -----**
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.
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **COMPANY LIMITED BY GUARANTEE**
_Registered Number 08269009_
## **STATEMENT OF FINANCIAL POSITION**
## **31 MARCH 2025**
**----- Start of picture text -----**
Notes 2025 2024
£ £ £ £
Fixed assets
Tangible assets 17 3,986 3,080
Current assets
Debtors 18 290,055 29,382
Cash at bank and in hand 19 399,093 369,804
689,148 399,186
Creditors: amounts falling due within
one year 20 (428,358) (48,550)
Net current assets 260,790 350,636
Total assets less current liabilities 264,776 353,716
– –
264,776 353,716
Funds
Unrestricted income funds 23 20,405 10,122
Restricted income funds 23 57,330 137,399
Designated funds 23 187,041 206,195
Total funds 25 264,776 353,716
**----- End of picture text -----**
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 2025 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 2025**
## **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 21 July 2025 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 2025**
## **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 £207,446 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 2025**
## **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 2025**
## **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 2025**
## **4 Restated Statement of Financial Activities for the prior year**
|**_Note_**
**_Unrestricted_**
**_Funds_**
**_£_**
**_Restricted_**
**_Funds_**
**_£_**
**_Income and expenditure_**
**_Income from:_**
_Donations and legacies_
**_5_**
_2,987_
_–_
_Charitable activities_
_Grant and contracts_
**_6_**
_4,833_
_338,777_
_Other trading activities_
**_7_**
_3,958_
_–_
_Income from investments_
**_8_**
_2,831_
_–_
**_Total income_**
_14,609_
_338,777_
**_Expenditure on:_**
_Charitable activities_
_Operation of the charity_
**_9_**
_4,463_
_362,056_
**_Total expenditure_**
_4,463_
_362,056_
**_Net income / (expenditure)_**
**_16_**
_10,146_
_(23,279)_
**_Transfer between funds_**
_Total funds brought forward_
_328,199_
_15,000_
_Prior period adjustment_
_(122,028)_
_145,678_
**_Total funds carried forward_**
_216,317_
_137,399_
**5**
**Donations and legacies**
**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
**Total**
**Funds**
**2025**
**£**
Donations and gifts
3,796
-
3,796|**_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_
_Total_
_Funds_
_2024_
_£_
_2,987_|
|---|---|
- 23 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **6 Charitable activities – Grants and Contracts**
|**Unrestricted**
**Funds**
**£**
**Income from grants**
North Tyneside CCG
_–_
Newcastle Gateshead CCG
_–_
NHS England
_–_
Prudence Trust
_–_
Paid for talks and training
_–_
St James’ Place Foundation
1,760
B & Q
5,000
Elsie Davis Trust
5,000
Schroder Trust
4,000
Henry Smith Fund
_–_
Garfield Weston
_–_
Access to Work
_–_
LGA Foundation
_–_
Willan Trust Community Foundation
_–_
Junction Point
_–_
Rothley Trust
1,000
Joicey Trust
2,000
Karbon Homes
625
Barbour
4,000
Connected Voice
2,020
Newcastle University
_–_
James Knott
_–_
**Income from training**
25,405
Training income
4,286
Children’s Society
-
29,691
|**Restricted**
**Funds**
**£**
7,082
112,111
_–_
57,330
2,000
_–_
_–_
_–_
_–_
53,000
6,500
_–_
_–_
10,000
_–_
_–_
_–_
_–_
_–_
_–_
65,291
10,000
323,314
-
-
323,314
|**Total**
**Funds**
**2025**
**£**
7,082
112,111
_–_
57,330
2,000
1,760
5,000
5,000
4,000
53,000
6,500
_–_
_–_
10,000
_–_
1,000
2,000
625
4,000
2,020
65,291
10,000
348,719
4,286
-
353,005
|_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_|
|---|---|---|---|
## **7 Charitable activities – other trading activities**
||||**Total**|_Total_|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Funds**|_Funds_|
||**Funds**|**Funds**|**2025**|_2024_|
||**£**|**£**|**£**|_£_|
|Private Counselling|8,445|-|8,445|_3,958_|
||8,445
|-
|8,445
|_3,958_|
- 24 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **8 Income from investments**
||||**Total**|_Total_|
|---|---|---|---|---|
||**Unrestricted**|**Restricted**|**Funds**|_Funds_|
||**Funds**|**Funds**|**2025**|_2024_|
||**£**|**£**|**£**|_£_|
|Bank interest|9,044|-|9,044|_2,831_|
Included in total income of £374,290 (2024: £353,386) is £50,976 (2024: £14,609) which is unrestricted or designated and £323,314 (2024: £338,777) which is restricted.
## **9 Analysis of expenditure on charitable activities**
|**Unrestricted**
**Funds**
**£**
**Direct costs**
Project staff salaries
42,975
Project sessional workers
-
Project staff supervision
-
Staff training/conference
-
Project expenses
-
**Support costs**
Rent, rates, heat and light
4,967
Office expenses
5,231
Office equipment
2,215
Insurance/general expenses
520
Professional fees
1,933
Room hire
199
Funding costs
86
Pension deficit
-
Depreciation
120
**Government costs**
Audit and accountancy fees
1,500
Trustee meeting costs/AGM
101
59,847
|**Restricted**
**Funds**
**£**
297,612
763
10,201
6,061
6,650
25,774
36,239
280
3,605
13,390
1,380
594
-
834
-
-
403,383
|**Total**
**Funds**
**2025**
**£**
340,587
763
10,201
6,061
6,650
30,741
41,470
2,495
4,125
15,323
1,579
680
-
954
1,500
101
463,230
|_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_|
|---|---|---|---|
Included in total expenditure on charitable activities of £463,230 (2024: £366,519) is £59,847 (2024: £4,463) which is unrestricted or designated, and £403,383 (2024: £362,056) which is restricted.
- 25 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **10 Fees for examination of the accounts**
|Independent examiner’s fees for reporting on the accounts
Other professional services
**Analysis of staff costs, and the cost of key management personnel**
Wages and salaries
Social security costs
Pension costs (defined contribution pension plan)
|**2025**
**£**
_2024_
_£_
1,500
_1,500_
15,323
_4,710_
16,823
_6,210_
**2025**
**£**
_2024_
_£_
312,286
_256,246_
20,146
_14,465_
8,155
_6,548_
340,587
_277,259_
|
|---|---|
## **11 Analysis of staff costs, and the cost of key management personnel**
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 £44,563 (2024: £40,708).
## **12 Staff numbers**
The average monthly head count was 15 staff (2024: 1 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
||**2025**|_2024_|
|---|---|---|
||**No**|_No_|
|The parts of the charity in which the employee’s work
Charitable activities|14|_10_|
## **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 2025**
## **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**
|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**
Rate of discount|**2025**
**£**
_–_
_–_
_–_
_–_
_–_
2024
% per
0.00|_2024_
_£_
_625_
_33_
_(5,275)_
_4,617_
_–_
_Restated_
_2023_
_% per_
5.52|
|---|---|---|
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:
||**2025**|_2024_|
|---|---|---|
||**£**|_£_|
|Accountancy and Independent Examination|1,500|_1,500_|
|Depreciation|954|_734_|
- 28 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **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**
**£**
10,152
1,860
–
12,012
7,072
954
–
8,026
3,080
3,986
**2025**
**£**
249,049
41,006
290,055
**2025**
**£**
399,093
–
399,093
|_Total_
_£_
_10,152_
_1,860_
–
_12,012_
_7,072_
_954_
–
_8,026_
_3,080_
_3,986_
_2024_
_£_
_28,763_
_619_|
|---|---|---|
|||_29,382_
|
|||_2024_
_£_
_369,703_
_101_|
|||_369,804_|
- 28 -
## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **20 Creditors and accruals (payable within one year)**
||**2025**|_2024_|
|---|---|---|
||**£**|_£_|
|Other creditors|5,900|1,700|
|Payroll holding account|_–_|7,644|
|**Accruals**|||
|Independent examination of accounts|720|720|
|Other accruals|7,182|7,182|
|**Deferred income (note 21)**
Barbour|_–_|2,000|
|LGA Foundation|5,000|_–_|
|Hartlepool CMHT Funding|2,580|_–_|
|Garfield Weston|5,000|_–_|
|Connected Voice|6,061|_–_|
|NHS England|246,829|_–_|
|Newcastle University|149,086
428,358
|29,304
48,550|
|**eferred income**
eferred income comprises of advance payments from grants that relate to future periods
**2025**||
_2024_|
||**£**|_£_|
|Balance brought forward|31,304|_14,434_|
|Amount deferred in year|383,252
|_16,870_|
|Balance carried forward|414,556
|_31,304_|
## **21 Deferred income**
Deferred income comprises of advance payments from grants that relate to future periods
## **22 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 2025**
## **23 Analysis of charitable funds**
## **As at March 2025**
**----- Start of picture text -----**
Fund Fund
balances balances
brought Incoming Resources carried
forward Resources Expended Transfers forward
£ £ £ £ £
Unrestricted funds
General unrestricted fund 10,122 50,976 (26,276) (14,417) 20,405
Designated contingency
reserve fund 133,794 – – 43,247 177,041
Dilapidation fund – – – 10,000 10,000
Office relocation 45,000 – (33,571) (11,429) –
– – –
Project development costs 27,401 (27,401)
–
216,317 50,976 59,847 207,446
As at March 2024
Restated
Fund Fund
balances balances
brought Incoming Resources carried
forward Resources Expended Transfers 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
**----- End of picture text -----**
- 30 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **23 Analysis of charitable funds** _(continued)_
## **Purpose of unrestricted funds**
General unrestricted fund Designated contingency reserve fund Parental leave/ Sickness/ Jury Duty
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.
Pension deficit
Additional funding allocated to cover the pension deficit scheme currently in place.
Office relocation
Monies set aside to relocate to larger premises to better the needs of the charity.
Marketing Strategy Print materials Maudsley Training Course Mission and Vision refresh Group Work
Additional resourcing to strengthen our offer, build our capacity, and meet the needs of people affected by eating distress.
|Mission and Vision refresh
Group Work||||||
|---|---|---|---|---|---|
|**s at March 2025**|**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|_–_|112,111|(112,111)|_–_|_–_|
|NHS England|_137,399_|_–_|(137,399)|_–_|_–_|
|Henry Smith Fund|_–_|53,000|(53,000)|_–_|_–_|
|Prudence Trust|_–_|57,330|_–_|_–_|57,330|
|Barbour|_–_|2,000|(2,000)|_–_|_–_|
|Garfield Weston|_–_|6,500|(6,500)|_–_|_–_|
|Willan Trust Community Foundation|_–_|10,000|(10,000)|_–_|_–_|
|Newcastle University|_–_|65,291|(65,291)|_–_|_–_|
|James Knott|_–_|10,000|(10,000)|_–_|_–_|
||_137,399_|323,314
|(403,383)
|_–_
|57,330|
|||||||
## **As at March 2025**
- 31 -
**NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **23 Analysis of charitable funds** _(continued)_
## **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_|_90,000_
_(108,601)_|_–_|_137,399_|
|_Henry Smith Fund_|_–_|_53,000_
_(53,000)_|_–_|_–_|
|_Access to Work_|_–_|_1,478_
_(1,478)_|_–_|_–_|
|_Childrens Society_|_–_|_8,300_
_(8,300)_|_–_|_–_|
|_Community Foundation_|_–_|_10,000_
_(10,000)_|_–_|_–_|
|_Junction Point_|_–_|_780_
_(780)_|_–_|_–_|
|_University_|_–_|_41,736_
_(41,736)_|_–_|_–_|
|_James Knott_|_–_
_160,678_|_15,000_
_(15,000)_
_338,777_
_(362,056)_|_–_
_–_
|_–_
_137,399_|
||||||
## **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
## **Awards for All**
Funding towards training costs
## **Joicey Trust**
Funding towards training costs
## **Community Foundation – Willan Trust**
Funding towards training costs
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **23 Analysis of charitable funds** _(continued)_
## **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
## **The Prudence Trust**
Providing counselling and support to young people and families
## **Barbour**
Contribution to the cost of providing therapeutic services
## **Garfield Weston**
Contribution to the cost of providing group work
## **24 Capital commitments**
As at 31 March 2025, the charity had no capital commitments (2024: nil)
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## **NIWE EATING DISTRESS SERVICE TRADING AS EATING DISTRESS NORTH EAST LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS**
## **YEAR ENDED 31 MARCH 2025**
## **25 Analysis of net assets between funds**
|**Unrestricted**
**Funds**
**£**
**Restricted**
**Funds**
**£**
Fixed assets
3,986
-
Cash at bank and in hand
341,763
57,330
Other net current assets/(liabilities)
(138,303)
-
207,446
57,330
|**Total**
**Funds**
**2025**
**£**
3,986
399,093
(138,303)
264,776
|_Total_
_Funds_
_2024_
_£_
_3,080_
_369,804_
_(19,168)_
_353,716_|
|---|---|---|
||||
## **26 Prior period restatement**
In the previous year, a prior period adjustment was made to correct debtors and creditors. This had the effect of increasing funds by £23,650.
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