Charliy reclstratbon number 1154510 Compary re￿$traI50Th number 08675134 (Enilènd and Walesl TOM HARRISON HOUSE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 TOM HARRISON HOUSE LEGAL AND ADMINISTRATIVE INFORMATION Trustaos J Cass D 8rou8hton J Cas5 A Gilmartin S Pearwn K Stuart P Wright T Downln8 A Kirby (Appointed l April 20231 (Appointed 13 October 20221 Charlty nurnb•r 1154510 Company numb•r 08675134 Rrf15tered offlce Tom Harrison House 4 Argyle Road Anfield Liverpool Merseyslde L4 2RS Audltor Mitchell Charlesworth (Audit) Llmlted 3rd Floor 5 Ternple Square Temple Street Liverpool L2 5RH TOM HARRISON HOUSE CONTENTS Page Trustees. report Independent auditor's report Statemeni ol financial actlvliies 8ilance sheet Statement ol cash flows io Note5 to the financial statements 11-24 TOM HARRISON HOUSE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 30 SEPTEMBER 2023 The trustees present theSr annual report and financlal statement5 for the year ended 30 September 2023. The financlal Statements have been prepared In accordance with Ihe accounting pollcle$ Set out In note I to the flnanclal statements and comply wlth the charlty's Memorandum and Articles of Associatlon. the Companies Act 2006 and "Accovntln8 and Reportlng by Charities.. Statement of Recommended Practice appllcable to charltie5 preparin8 thelr accounts In accordance with the Financial Reportin8 Standard appllcable In the UK and Republic of Ireland IFRS 1021" lelfective l January 20191. ObJertk¥e5 •nd Jrtl¥ltbes The Charity's obje£tlves are to provlde treatment. support and housin8 lor ex-seryi£e men and women, helpin8 them achieve chan8e and Ireedom from substènce misuse: the provision ol counsellSn8. SUPPOrt and assistance to ex-serySte men and women returnin8 to society and work life outside ol the Armed Forces,. to as5Sst w*th a￿e$S to voluntary work placement, educatlon and tralning opportunltle5 relevant lor future employment. Publlc ￿nefit The trustees have pald due re8ard to 8uldance Issued by the Charlty Commlsslon In decldln8 what actlvltles the charliy should undertake. A(hlevernent5 and pErforfflance Tom Harrlson House has coniinuetl to delfrver Js Jn effectfve and fesponslve treatment provlder wlth Jn ever-Increasln8 demand for our servlces and support. as reportetl in previous year5 there remains a s18nificant wailin8 list lot the treatment programrne. Treatment effectivene55 rtmalns hlih with only 619%> unplanned vtrsus agaSnst 58191%) planned éxits from a total 0164 pro8ramme exits in the year. The expansion Into 11 Argyle Road completed early In the year wlth all treatment movlng 5nto the newly relurbished rooms and ihe maln and support offlces beln8 consolldated in 4 Ar8yle Road wsih some 8roup session rooms remalnln8 In that bulldln8. The work Set in traln last year reached frultlon wlth the project becoming re8lstered with the Care Quality Commisslon ICQCI as an addiction treatment provider and the relationship with the CQC Insp￿tOr ha5 been malntained and enhanced throueh the year. This year we have also developed sessions for female only client 8roups as an expansion of attivities in liaison with both the CQC and NHS. thé first course has again bèèn successful wlth an initlal tranche ol S cllents wlth only l urnplannèd èxit and the InteThl to continue with some female only course5 will conlinue In the coming year. We contlnue io work across the veternn charlty sector with Ouf unlque mental health hl8h intenslty service dellhtrln8 better and susialnable support to veterans In the communlty and we have achiebtd all our commitments in the year. We have also furthered our relationship with NHS England though both the Op CouraBe programme and direct interaction with all NHS region5 en8a8ed and potential routes to treaiment for veterans identified. This relationship is also growiTh8 as a rouie for fundin8 for ireatmeni and broader suppori as the charity continues io grow and is in the early sta8es of considerin8 expansion io a second slte In the comin8 ￿ar$. FlnancSal re¥lew As ai ihe balance sheet date ihe company had unresiricted lund5 of £138.29112022..£150.5391 s1iRhily down from prior year but stlll In a healthy posliion. The Tru5tee5 have a55e55ed the mzjor risk5 to which the Charity 15 exposed, and are sat15fied that systern5 are in place to mitigate exposure to the major ri5k5. TOM HARRISON HOUSE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Structure, Bo¥ern¥nce and m¥na£ement The charity is a company lirnited by guarantee without share czpital and is Koverned by its Memorandum ond Article5 of Association. The trvstees, who are a150 the directors for the purpose of company law. and who served during the year and up to the date of si8naiure ol the financial statements were.. I Cass D Broughton J Cass K Farrlmond A Gilmartin IReslgned 2 Aprll 20241 S Pearson K Stuart P Wrl8hr T Oownini A Kirbv IAppolnied l Aprll 20231 IAppolnted 13 Ociober 20221 In accordance with the company's Memorandum and Artlcles of Associatlon the company may by ordinary resolution appoint a person who is willin8 10 act as a irustee. The curreni irusiees may also appolnt a trvstee, bul that trustee must reiife ai the ne￿ anhual g•neral meetihg. The number of trustees shall not be less than three, At each annual general rneetln8 oThe third ol the trustees fflu51 retlre Irom olllce and. il approplaie, apply ¢0 be re-elected. None of the trustees has any beneflcial interest in ihe company. All of the trustees are members ol the tomparry and guarantee to contribute £1 In the event of a winding up. TOM HARRISON HOUSE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Statement of trustees. responslbllltles The trustees, who 3re also the director5 of Tom Harri50n House lor the purpose of company law, are responsible for preparing the Trustee5' Report and the financial statement5 in accordance with applicable law and United Kingdom Accounting Standard5 Iunited Kin8dom Generally Accemed Accgun¢in8 Practice). Company Law requires the trusrees io prepare financlal statements lor each fSnanclal year which give a true and falr view ol the state ol affairs ol the Charity and of ihe incomlnB resources and applicaiion ol resouftes. Inclvdln8 the Income and expenditurè. ol thÈ tharitablè company lor that yÈar. In preparlng these flnancial staternents, the trustees are required to.. selert suitable accountlng pollcles and then apply them conslstenilv, . observe the rnethods and pdnclples In the Charitie5 SORP.. make lud8ements and estirnaies that are reasonable and Pfudent- state whether appllcable accountln8 Standards have been lollowed, svblett io any maieflal departures dlsclosed and explained In the financial 5tatement5,' and prepare the financial ststements on the 8oln8 concern ba515 unless It Is Inappropriate to presume that the charity will continue in operation. The trustees are responsible lor keeping adequate accounting records thai disclose with reasonable ac(￿raCY ai any time the financial position of the charity and enable them to ensure that the financi315taternents comply with the Companie5 Act 2CH)6. They are a159 responsible lor sale8uardiTh8 the assets 91 the charity and hence for takin8 rea59nable Steps lor the prevention and detection ol Iraud and other irreBulariiies. Audltor In accordance with the company'> articles, o resolution proposinl that Mltchell Charlesworth (Audltl Limlted be reappolnted s audltor of the company will be put at a General Meetln8. The trustees. report was approved by the Board of rrustees. 5 Pearson 18 June 2024 TOM HARRISON HOUSE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF TOM HARRISON HOUSE Oplnlon We have audited the financi31 statements of Tom H3ryi50n House Ithe'charity'l lor the year ended 30 September 2023 which comprise the statement of linancial activities. the balance sheet. rhe siaternenr of cash flows and notes ro the financial Statemenis, includin8 518nifi(ani accountin8 policies. The financial fewrting framework ihat has been applied in their preparatlon is applicable law and UnSted Kingdom Accouniin8 Standards, Includln8 Flnancial Reportin8 Standard 102 The Finontiol Reportin9 Stondord opplicable in tht UX ond Republic of Irelond (United Kln8dom Generally Accéptèd Atcountln8 Practicel. In our opinlon, the flnancial statemenis,. 8i¥e a true and fair view of the state of the charitable company's allaiys as at 30 September 2023 and ol its incomin8 resources and appllcation ol resources, lor the year then ended,. have been properly prepared in accordance wlth Unlted Kln8dom Generally Accepted Accountln8 Practl¢e,' and ha¥e been prepared in accordance wlth the requlrernents of the Companies Act 2006. Basls lor oplnlon We conducted our audii in accordance with International Standards on Auditing IUKI 11SAs IUKII and appllcable law. Our responslbS111ies under those standards are further descrlbed in the AuditLV'S responsibilifres for the oudii ol rhe fvnonclol 5tattrn*nts sectlon ol our report. We are indepèndent ol the charity in attofdarnce with thè ethltal requlremènts that are relevant to our audlt ol the linancial statement5 in the UK. Including the FRC'S Ethical Standard, and we have lulfilled our other ethical responsibilitles in accordance with these requiremers¢s. We believe th4¢ the audit evldence we have obtained 15 sulflcienr and approprlate to provlde a basis lor our opinlon. Condu51ons relallng to ￿Ing conc•m In auditin8 the financial statements, we have concluded that the trustees, use ol the 8oin8 concern bas4s of accountln8 In the preparatlon of thè flnantial statements Is approprlaie. ased on the work we have perlormed, we have not Identifled any material uncertalnties relatlnR to events or condltions that, Indivldually or collef tlvely, may cast signlficant doubt on the charity's ablllty to coniinue as a 8oln8 concem for è perlod of at least iwelve month5 from whEn the financial 5talement5 aTE auihori5ed lor i55ue. Our responsibilities and the respon5ibilitie5 01 the tru5tee5 Wlth respect to 805n8 concern are described In the relevant seciions ol thi5 report. Othtr Inform•ilon The other inlorrnatlon comprlses the information included lft the annual report other than the f4nanclal statements and our auditor'5 report thereon. The trustees are re5pon5ible for the other information contained within the annual report. Our opinion on the financial 5tatement5 does not cover the other information and we do not expres5 any form ol a55urance conclusion thereon. Our respon5ibilitV 15 to read the other information and, in doin8 $0. consider whether the other Information 55 materially inconsisrent with the financial statement5 or our knowled8e obiained in the course ol the audit, or oiherwlse appears to be maierially misstaied. If we Identify such maierlal inconsistencies or apparent material misstatemenis, we are requlred to determlne whether this 8ives rise to a materSal misstatement in the finènclal statements themselves. If, based on the work we have performed. we conclude thai there 5s a maierial mlsstatement ol thls other Informatlon, we are required to report that lact. We have nothing to report In th15 regard. TOM HARRISON HOUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF TOM HARR150N HOUSE •tters on whlch we are requlred to report by emceptlon We have nothing to report in respect of the following matters in relation to which the Charities IAccounts and Reports) Regulations 2CI)8 require u5 to report to you if. in our opinion.. the Information given in the financial statements is incons1￿ent in any material respect wlth the trustees. report,. or sullicient accouniin8 records have not been kept.. or the Ilnancial siatemenis are not in a8reernent wilh the accounting records- or we have not recei¥èd all the Informaiion and èxplanatlons wt require for our audS1. R•spon51bllltle5 oltruste•s As explained more lully in the 51atement of tru51ees' responsibilities, the trustees. who are also the directors of the chaciiy lor the purpose ol company law. are responsible lor the preparation ol the financial srèiemenis and lor bein8 satisfied thai they 81ve a true and lair view. and for such Snternal control as the trustees deterrnine Is ne£essary to enable the preparation ol flnanci81 statemènts that are free Irom material rnisstatement. whether due to fraud or error. In prÈparin8 thè linantial 5tatement5, the trustees are re5ponslble lor a5se5sing the charlty's ability to continue a5 a 8oln8 concern. disclosing, as appllcable, matters related to 8oln8 concern and using the 8oln8 concern basls of accounting unless the irustees either intend to Ilquldate the charitable company or to cease operatlons. or have no reallstlc èlternatlve but to do $0. Audltorfs r•5pon51bllltles fvr the audlt ol the finJnclal 5tstem•nt5 We havè beèn appointed as auditor undèr section 144 01 the Charlties Act 2011 and report In accofdance with the Act and relevant re8ulations made or havin8 effect thèreunder. Our obleuives a￿ to obtaln reasonable assurance about whether the flnanclal statements as a whole are free from materlal mi55tatement. vrfhether due to fraud or error, and to 155ue an audltor's report that include5 our opinion. Reasonable a55urance Is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISA5 IUKI will alway5 detect a material rni5Statement when it exists. Misstatement5 can arlse from fraud or error and are considered material il, individuallv or In the aggregate. Ihey could reasonably be expected to inlluen¢e ihe economic decisions of users iaken on the b•sis ol these financial sraiements. Irregularlties, Includln8 fraud. are Instantes ol nonm operation5 29.466 79,402 Imie%tlN Ktmtlei Purchase of tangible flxed a55ets 1118,7081 112,1021 Net Cash used In Invest5￿ actlvltl¢s 1118.7081 112,1021 Net c•sh used In fln•n¢lni •¢tlvltles Net Idecre•sellin¢rease Sn ush •nd ush equlvalentS 189.2421 67,300 Cash and cash equlvalents ai beglnnln8 01 year 204,46S 137,165 C•sh •nd c•sh •qulv•l•nts •t •nd of y••r 115,223 204,465 10- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2023 coun￿￿1 poll¢les Charlty Infonnatbon Tom Hèrrison House Is è prlvaie Company Ilmited by 8uarantee Intorporated in En8land and Wales. The re8Istered offlce Is Tom Harrison House. 4 Argylè Road. Anfleld, Liverpool. Mersey5idÈ. L4 2RS. In the event of the charity beln8 wound up, the Ilablllty In respert of the guarantee 15 Ilmlted to £1 per member of the charitv. 1.1 Accoun￿￿& con¥ent5oh The financial siaternenis have been prepared In accordance with the charity's Mernorandum and Articles ol Assoclatlon, the Companles Act 2006. FRS 102 'The Finantlal Reportln8 Standard applicable in the UK and Republi£ of Ireland~ I"FRS 102") and the Charlties SORP Accounling and Reportln8 by Charitles.. Statement of Recommended Pradite applicable to charities preparin8 their accounts In accordance with the Flnarsclal Reportin8 Standard applicable In the UK and Republlc ol Ireland IFRS 1021" (effective l january 20191. The charlty is a Publlc Benefit Enilty as deflned by FRS 102. The financlal statements are prepared Sn sterlin8. whlch Is the lunctlonal currency ol the charity. Monetary amounts In these flnancial statemenrs are rounded to the nearest £. The flnanclal staiements have been preparetl under the hlsiorlcal cosi conventlon, The princlpal accounilnl pollcles adopted are set out below. 1.2 Golng concem At the time ol approvin8 the h"nancial statements, Ihe irullees have a reasonable expectation ihat the charlty has adequate resource5 to continue in optrational e1i5tence for the lore5eeable fulure, Thus the trustees tontinue to adopt the 80in8 concern basis ol accounting in weparin8 the tinancial Statements. 1.3 Ch•rM•bl• fvnds Unre5trirted funds are avaSlable for use ¥1 the dis¢reiion of the trustees In fur¢heran¢e ol thelr charlt•ble oblertiyts. Restriued funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted lunds ar• stt out in the notes to the firnan£ial 51aternents. Endowment lunds a￿ subject to specific conditlons b¥ donors that the capitsl must be maintalned by rhe charity. 1.4 Intom• Incotne is recogni5￿ whtn the charity 15 legal￿T entitled to it after any performance conditions have been met. the mount5 can be measured reliably. and it 15 probable that incorne will ￿ received. All monetary donatlons and glfts are re¢oRnlsed full In the siatement ol financial acttviiles when recelvable, provided there are no donor imposed restrictions as to the 1Smln8 of the relaied expendltufe. In whlth case reco8nltSon Is deferred until the preconditlon h35 b￿n met. Legacies are reco8nised on ￿(eipt or otherwise it the charity has been noiified of an impendin8 di51ribution, the mount Is known, and recelpt Is expected.11 the amouni Is not known, the le8acy Ss treated as a contlngent assei. Grant5 towards capital expenditure are recognlsed the Statement of Ilnancial aCtI￿lieS on receipt. Grants towards revenue expendItU￿ are feleased to the statement of financial actIv￿leS as the related expenditure Is incuired. Rental income is included in the Statement of financial act￿llieS when re￿1vable. 11 TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accoun￿￿¥ pollcl Icontlnuedl 1.5 Exper*dltur• Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be re9uired in settlemeni. and the amount ol ihe obli8ation can be measuced reliablv. Expenditure Is classSfied by attSvlty. The cosis of eath actlvSty are made up ol the iotal ol dlrett costs and shared ¢0s1s, Including SUPPDrt Costs involved in undertaklng each activity. Direct costs attributable to a Single attivity are allotatèd dlrectly to that activity. Shared costs whlch contrlbute to more than one artlvity and support costs which are not aitributsble to a single actlvity are apporiioned between those actlvlties on a basls conslstent with the use of resources. Central staff costs are allocaied on the basls of time speni, and depreciatlon charyes are allocated on the portlon of the assel 5 Use. Expenditure, which Is charged on an accruals basls Is allocaied between.. Expendlture Incurred dlrecily the lulfilmeni ol the charllv's oblectSves Icharltable acilvltSesl', Expenditure Incvrred directly in the effort to raise voluntary toniributions Icosis of 8eneraiinR funds) and Expenditure Incurred In the general runnin8 ol the charity18overnance costs) 1.6 T•nilbl• flxed •si•ts Tanglble fixed assets are initlally measured at cost and subsequently me3sured at cost or valuatlon, net of depreciatlon and any Impairment 1055es. Depreciaiion Is reco8nised so a5 to write off the cost or voluation of a55eis less thelr resklual Values over thelr useful Ilves on the followin8 bases.. Leasehold Improvemènts Flxtures and fittln85 and equlpment Compviers Motor ¥ehicles 20% stral8ht line basis 25% stral8ht Ilne basss 33.33% straiRht Ilne basls 20% stralght line basis The 8aln or loss arlsln8 on the dlsposal of an asset Is determlned as ihe dlfference between the sale proceeds and ihe tarrylng value ol the asset. and Is retognised Sn the statemeni ol financSal actlvS1Ses. 1.7 IM￿lmI￿Nt of flxtd asstts Ai each reportln8 end dale, the charliy revlews the carryln8 amounts ol Its tan8lble assets io determlne whether ihere Is any Indicatlon that those assets have suffered an Impairment loss. 11 any suth IndStatlon emlsts, the recoverable amount ol the asset 15 estirnated order to determlne the extent of the irnpairment105s lif any). 12- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accoun￿￿¥ pollcl Icontlnuedl Recoverable amount Is the hl8her of falr value less costs to sell and value In use. the estlmated future cash flows are dlscounted io the preseni value yslns a pre-tax dlscount rate that reflects curreni market assessments of the tlme value of money and the risks speclflc to the asset for whlch the estlmaies of future cash flows have not been adjusted. If the recoverable amount of an a55et Is estimated to be le55 than Its carrying amount, the carrying amount of the asset 15 reduced to its recoverable amount. An impairment Ioss 15 recognised immediately in incomelexpenditure lor the year, unless the relevant asset is carried at a revalued amount. in which case the impairment loss treated as a revaluation decrease. Reco8nised Smpalrment losses are reverser 11, and only il, the reasons lor the impairment loss have ceased to applv, Where an impairment loss subsequently reverses, the tarrying amount ol the asset Is increased to the revised estirnate il it5 recoverable omount, but 50 that the increased carrying arnouTht doe5 not exceed the carryin8 amount that would ha¥e been determined had no impairment105s been recogni5ed lor the asset in prior years. A reversal of an imp3irment 1055 is recognised immediately. unless the relevant asset Is carried in at revalued amount, In which case the ￿versal of the Impairmeni loss Is treated as a waluation inC￿lse. 1.8 C•ih and cash •qul¥al•Ms Cash and cash equivalents Include cash In hand, deposlts held at call wlth banks, other short-term Ilquld Inve51ments with oii8inal maiurltles ol ihree monihs or less, and ban* overdrafts. Bank overdrafts are shown wSthln borrowln8s In 1.9 Flnanclal Instrurnents The charlty has elecied to apply the provlslons of Sectlon 11 'Baslc Flnanclal Instruments. and Sertlon 12 '0iher Flnancial In5trurnents 155ue5' of FRS 102 to all of Ils financial Instruments. Flnancial instrument5 are recognlsed in the Char￿.$ balance sheet when the charlty becomes party to the contrartual provision5 of the InstrumeThl. Flnancial asseis and liabilltSes are offset, wlth the net amounts presenied In ihe fSnancial statemenis. when there bs a legally enlorceatr)le right to set off the rèco8nlsed amounts and there Ss an SntentSon io sèttle on a ntt basls or io realSse the 4$5et and settle the liability simultaneously. 8oJlcfinunclolossets 8asic financial assets. which include debtors and cash and bank balances, are initlally measured at transaction prlce Includin8 transaction costs and are subsequently carried ai amortlsed cost usln8 the eflecrive inierest method unless Ihe arran8ement consiitutes a Ilnancln8 tran￿CtiOn. where the transattlon Ss measured at ihe present value ol the luture receipts distounted at a market raie ol interesi. Financial a55ets classified as recelvable wlthin one year are not amortlsed. osltflnunclol Ilabllltlts 8asic financial liabiliiies. including creditors and bank loans are initlally recognised at tran5a¢tion price unless the arran8emeni consiiiuies a financln8 iransacilon, where the debt Insirumeni is measured ai the present value of rhe luture payments discounted at a maikei raie ol Snierest. Flnantlal liabilitles classllTred as payable withln one year are not amort15ed. Debt Instruments are subsequently carrled at amortised cost, using the effective Interest rate rnethod. Trade credilofs are obli8ations io pay for goods or servlces that have been acquired in the ordinary course of operaiions Irom supplSers. Amounts pèyèble are classified as current liabllities Sf payment Ss due within one year or less. If not, they art presented as non-current liabllities. Trade creditors are recognised Initially at transaction prlte and subsequently measured at amortised wst using the elfective intere51 method. 13- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Accoun￿￿¥ pollcl Icontlnuedl Dervcoynltlonolflnondalllobllltles Financial liabilities are dereco8nised when the charlty's contractual obli8ations expire or are dlschar8ed or cancelled, 1.10 T•x•tk+n The charity Is an exempt charlty wlthin the meanSng of schedvle 3 01 the Charlties Act 2011 and is consldered lo pas5 test set out In paragraph l schedule 6 Finance Act 2010 and therelore It meets the definltlon of a charitsble company for UK corporatlon tax purposes. 1.11 Employee benefits The cosi of any unused hollday entltlement Is reco8nlsed in the period in whlch the empl¢4te's servlce5 I￿ recelved. Terminalion benefit5 are retognised immediately as an expense when the charity is demonstrably committed to terminate the èmployment ol an employee or to provide termination benellt5. 1.12 Ret5rtment benefits Payments to defined contrlbvlion retSrement benefli schemes are charged as an expense as they lall dve, Cwltlcal accountlni e5t5rnates and ludyrThtnts In the appllcatlon ol the charity's accountSng poll£les, the trU￿te$ are reouired to mak* lud8ements. estlmaies and a55umption5 about the carrylng amount of as5et5 and liabllitie5 that are not readily apparent from other source5, Tht estlmates and associated assumptions are based on historical experience and other factors that are considered to be relevani. Aciual results may differ from these estimates. The esilmates and underlyln6 assumptlons are revlewed on an on8oln8 basls. Revlslons to ac¢ountln8 estlmates are retO8nised in the period in whlch the estimate is revlsed where the revision affects only that period. or In ihe perlod ol the revlslon and future periods whère tht revlslon affeds both current and luture perlods. 14- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Donations and le8acles Total Unr•strktsd R•strkn•d fvnds fvnds Total fvr 2023 2023 2023 2022 2022 2022 Donations and gjfts Granis 35.352 473.292 11.269 264,833 46,621 738.125 28.695 501.789 28.695 779,619 277.830 276.102 784.746 530,484 277,830 808.314 Grants receivable lor ryxe aclivits Goverment grants Other 8ranis 65.29) 408,fJ)2 65.2 672,83S 38,206 463.583 38.2C6 741,413 264,833 277030 473.292 264,833 738.125 501.789 277,830 779.619 15- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Charltsble art1¥￿1¢$ Unr•strkted Unr•strkted Chathabl• Charltable A¢￿¥￿4*5 ZOZ3 Z022 Semces provided under contrart 449,888 395,113 Oth•r tr•dln4 att￿111*$ Unr•$trlrt•d lunds Tot•1 2023 Z022 FundralsSn8 events 1.155 A•lsln8 lund3 Unr•sirlcled UnroJtrl£ied funds lunds 202a Z021 Fundraisin anLI ublicl Fundralsing a8enls Advertising 48.679 8.191 31,253 900 Fundralsln8 and publlclty 56,870 32,153 56.870 32,153 16- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Charltsble art1¥￿1¢$ Rehab116tatlon Rehabllltatlofi Servlces Servlces 2023 2022 Staff costs Depreciation and impalrment Subcontractors Client costs Consultancy fees Rent and Rates Insuran LSght and heat CleanSn& Repair and malntenance Printing, postaBe and statlonery IT and telephon¢ c05ts Travel expenses Other charltable expenditure 376,632 18,006 273,232 77,135 13,250 41,177 18,S98 6,044 10,699 27,254 7,498 40,714 48,831 32,854 270,737 8,360 187,088 22,535 300 156,221 13,391 6,598 6,478 78,155 10,763 38,398 45,446 22,431 991,924 866,901 Grant fundin8 01 actlvltles (see note 81 Share ol 8overnance costs Isee noie 91 55,624 97,868 55,624 121,428 1,145,416 1.043,953 Analy￿$ by fund Unrestrlcied lunds Restrlrted fund5 915,065 230,351 766,123 277,830 1,145,416 1,043,953 Grants pay31￿¢ Rehab114tatlon Rehabllltation Servlcei Ser¥lcés Z022 2013 Grants to institutions.. Other 55.624 55,624 17- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Support wst5 Support Go¥erMnce costs 2023 2022 Staff tosts Trustees expenses 87,592 1,088 87.592 1,088 110,678 Audlt lee5 Le8813nd prtsfesslonal 6,OCKI 3,188 5,71)0 5,050 3.188 97,868 97,868 121,428 Analy5ed between CharStable acilvltles 97,868 97.868 121,428 Governance costs Includes payment5 to the audltor5 of £5.70012022. £5.7cK)I for audlt fe•s. 10 Net fflo¥ement In fvnds 2023 2022 Nèt movemènt in lunds is stated after chargln8llcrèdStlnel Fees payable to the company's auditor for the audli of the company's financl•l statements DepreciaiioTh of owned tan8lble flxed assets L055 on disposal ol tangible lixed assets Opèratlng leasè £har8es 5,700 8,360 18,C4)6 43.490 29,676 11 Audbtor's rernuMr•tloD Feès payabl• to thè charfty's audltor and a$￿tIatel. 2023 1021 Audr( of the charfftv's annual accounts 6,CQO 5,700 12 Trusttts None of the trustees lor any persons connected with them) recelved any remuneration or beneflt5 from the charity during the year12022.. £Nill. ring the year one trustee was reimbursed travel exFen5es totalllng £1.08812022.. £NIII. 18- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 13 Employees The a¥erage monthly number of employees during the year was.. 2023 Number 2022 Number 18 15 Employrnent costs 2023 2021 Wa8es and 5alarles Social security cost5 Othèr penslon costs 410,146 31.205 8.597 >12,121 26,688 6,243 449,948 375,052 There were no employees whose annual remuneration was more than £60.OCQ. 14 Oth•f Total Unr•strkt•d funds 2023 2022 Net loss on dlsposal of tangible flxed assets 784 IS Taxatbon The charrty 15 exempt from tax on income and 831ns falling within sertlon 505 of the Taxes Act 1988 or sectlon 252 of the Ta]￿lon of Chargeable Gains kt 1992 to the e￿ent that these are applied to Its charitable objeus. 19- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 16 T•n8lble fixed assets ieuehobj FirtLYe5 Dnd ImpMb*m•nti Ilttlws •nd qulpTheTht Compulewj MotsrthicbES Al l October 2022 Additions 64,416 98.276 23,741 16.752 13,188 3.680 20,261 121,606 118,708 AI 30 September 2023 162.692 40.493 16.868 20,261 240,314 D•prttl•tlon and lrnp•lrnMnt Al l October 2022 O¢preclaii¢n ¢har8ed in th* year 54.231 11.639 22.342 1.972 13.188 343 8.IlY 4.052 97,865 18,006 AI 30 September 2023 65,870 24,314 13.531 12,IS6 115,871 C•rryln8 •rnount At 30 September 2023 96.822 16.179 3.337 8.105 124,443 30 September 2022 10,185 1.399 12,157 23,741 17 D•btors 2023 2022 Amounts h111￿ due wlthln on• y•ar: Trade debtors Prepayment5 and accru￿ intome 41.239 59.052 144,640 4,783 ICil,291 149,423 18 Credknrn.. amounis falllnt due T*thhln OM ￿al 2023 2022 Notes Other taxation and social security Deferred income Trade crecjitors Other cred*tors Accruals 19.877 39,950 84,74S 9,219 2,124 24,292 160,420 16,999 9,339 16,040 19 155,915 227,090 TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 19 Deferred Income 2023 2021 Other deferred income 39,950 160,420 Deferred income is included in the financial staiements as follows.. 2023 2022 Deferred Income Is Included withln.. 39,950 160,420 Movements In ihe year.. Deferred income at l Ociober 2022 Released From prevlous perlods Ae50urces deferred in the yezr 160,420 1160,4201 39,950 42,930 142,9301 160,420 Deferred Sncome at 30 Sepiember 2023 39,950 160,420 R•tlr•m•ni b•n•fft Kh•m D•fSr*ed contrfb￿lQTr s¢h•m The charity operates a defined contrlbution penslon scheme for all qualifyin8 employee5. The a$5et5 of the xheme are held separately from those of the charlty in an independently adrnlnlstered fund. The charBe to prolit or1055 in respKt of defined contribution 5cheme5 was £8.59712022 £6.2431. 21 TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 21 Rertylrted fvnds Tht income funds ol the charity Indude re5trlcted funds comprlsing the followlng unexpended balantes of donations and gfants held on trust for speciflc purposes: Mviement In funds Incomkni Resources B￿aTr[e •xp•nd•d l Octob•r IOZI Movement In lunds IncomSni ourc•i f￿rt¢S •vn¢1￿ 10 5•pt•mb•r 1023 Amied Forces Covenant Foundation Trust Lloyds Bank Foundation Bfouehton House-veierans community project Royal Navy and Royal Marlnes Charltv Pilkinyon Charity 8rabners LLP Polytunnel 195,125 45,OCX) 1195,1251 145,0001 196,750 35,583 1179,6631 135,5831 17,087 IS,OCx) IiS,OCxJl 12,500 112,$001 22,705 122,7051 20,000 5,000 4,500 1,769 11,9801 11841 12391 12021 18,020 4,816 4,261 1,567 277,830 1277,8301 276,102 1230,3511 45,751 . Armed Fofces Cob*nant Foundation Trust Pfovlded 3 grants as follow,. Covid Response Grant. The fundin8 was to enable ihe charity to malnt?In tore therapeutlc actlvlties for veterans with addirtions durln8 the pandemic- Positive Pathways. Thls lundln8 was used io pay for wellbelng and support actlvltles lor veterans wlth addlctions., Su5talning Support. This lunding wa5 Used to pay for wellbeing and support actlvitie5 for ¥eterans followln8 the UK withdrawal from Afghanlstan. Lloyds Bank Foundatlon Is a major ¥oluniary funder who awarded the charity a core cosi$ 8rant. Thls lundln8 was used to help pay lor our core therapeuiic servlce for veierans wlth adtllctlons. 8rou8hton House VetÈraThs Comrnunlty ProlÈct arè the VetÈrans Place5. Pathways and People proBrammÈ Norih-west Portfollo lead, whose overall funds are managed/dI5tributed by AFCFT, they are helpin8 to fund the charitV'5 appointment as a Speciallst Project lead on subsiance misuse and to work In collaboration with stalutory and ihird sector communlty providers to develop a Speclflc Corrmunify Recovery twlkli. The Aoyal Navy & Royal Marines Charity is a voluniary sectov lunder with sp•cific focus on support lor amied force5 personnel. In the prior year the charity used this grant to help pay for its own core therapeutic service for the Royal Navyl Marines personnel. The current year grant Was used io fund leasehold improvement5 ai the Argyle Road p￿MISes, - Pllkingion donation. This income was used io fund leasehold Improvements at the Ar8yle Road premises. - Brabner5 LLP donation. Thi5 income was used to fund leasehold improvement5 at the Argyle Road prernises. - Polytunnel. This was a donation to cover s(￿ of ihe capital c05t of the purchase ot a polytunnel lor the allotment. TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 Anaws of net assets bet**en fvnds Unrestricted funds 2023 Restrict funds 2023 Totsl Unrestricted funds 2022 R¢stricted funds 2022 Tot¥1 2023 1022 Fund balances ai 30 September 2023 are represented bv.. Tanglble assets Current assetsllliabillti￿I 95,779 42,512 28,664 17.087 124,443 59.599 23,741 126,798 23,741 126,798 138,191 45,7SI 184,042 150,539 150,539 23 Oper•tln¢ lease ¢ommltments At the reporiin8 end date the charlty had outstanding tommltménts for future minlrnum lèase ptyments undèr non- cancellable operatlng leases, whlch lall due as lollow5'. 2023 2022 WithSn one year 8eh¥een two and flve years In over flve year5 43.490 150,353 2CiI,2CQ 26,470 66,654 215,800 394.043 308,924 24 Related ￿rtY transartknns Remuneratlon of key m•n•g*meni pernonnel The remuneration of key management pery)nnel is as follows. 2023 2022 Aggregate compen5atitsn 191.704 111,528 The key management tearn include5 the third party supplier The Two Three O Consultancy who were paid £71.764 durin8 the year12022- £Nill. -23- TOM HARRISON HOUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2023 C¥5h ienernted Irom ¢)peratlons 2023 2022 Surplus for the year 33,503 126,537 Adjustment5 for.. IGainl/loss on disposal of tangible fixed asset5 Depretlatlon and impairment of tangible flxèd assets 18.CQ6 8.360 Movemenis In worklng capltal-. Decreasellincreasel In debiors Incre35e/ldecreasel in creditors IOecrèasÈllincrease in deferred Income 49,132 49,29S 1120.4701 1133,0921 140,6771 117,490 C•ih ￿ne1•ted Imm operatlons 29,466 79,402 26 An*ly51s of chanies In net fvnds The charrty had no deth durln8 th• year. -24-