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2025-09-30-accounts

Company registration number 08675134 (England and Wales)

Charity registration number 1154510 (England and Wales)

TOM HARRISON HOUSE

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TOM HARRISON HOUSE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees S Pearson
P Wright
C Stevens (Appointed 1 October 2025)
A Thomson (Appointed 1 October 2025)
Country of incorporation United Kingdom 08675134
(England and Wales)
Charity registration England and Wales 1154510
Registered office 4 Argyle Road
Anfield
Liverpool
Merseyside
L4 2RS
Auditor Mitchell Charlesworth (Audit) Limited
Suites C,D,E, & F
14th Floor The Plaza
100 Old Hall Street
Liverpool
L3 9QJ

TOM HARRISON HOUSE

CONTENTS

Page
Trustees' report 1 - 3
Independent auditor's report 4 - 7
Statement of financial activities 8
Balance sheet 9
Statement of cash flows 10
Notes to the financial statements 11 - 24

TOM HARRISON HOUSE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

The trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, 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 1 January 2019).

Objectives and activities

The charity's objectives are to provide treatment, support and housing for ex-service men and women, helping them achieve change and freedom from substance misuse; the provision of counselling, support and assistance to ex-service men and women returning to society and work life outside of the Armed Forces; to assist with access to voluntary work placement, education and training opportunities relevant for future employment.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Tom Harrison House (THH) continues to deliver effective and responsive treatment for addiction with an ever-increasing demand for our services and support, as reported in previous years there remains a significant waiting list for the treatment programme. Treatment effectiveness remains high with 5 (7%) unplanned versus against 67 (93%) planned exits from a total of 72 exits in the year.

THH registered with the Care Quality Commission (CQC) as an addiction treatment provider at the end of the previous year enhancing the charities reputation and standing. In year the CQC conducted an unalerted inspection that THH passed with an “Outstanding” assessment further underlining the standing and reputation of the charity an impressive achievement.

The female only client group sessions have been hugely successful and are market leading in support and completion rates and continued through year and continued to deliver effectively.

Financial review

As at the balance sheet date the company had a surplus on unrestricted funds of £199,214 (2024: deficit £59,335). The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to those risks.

TOM HARRISON HOUSE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Reserves policy

THH published a reserves policy for the first time in April 2025 recognising the growth and change in the organisation and is seeking to build a reserve of six months operating capital as a base reserve.

The trustees recognise that the failure in producing a reserves policy caused by the charities rapid expansion and acceleration over the past three years should have been identified earlier and will work closely with the CEO, Bookkeeper, and the auditor to ensure a sensible and realistic path to building the reserve is established, maintained, and monitored regularly during the quarterly board meeting.

Additionally, the growth and scope of the charity and its work has evolved quickly out stripping the original and existing policies in scope and scale, the trustee board is also being reset on a more professional footing with an initial task of reviewing and refreshing all policies for the operation of the charity to meet government and charity commission guidelines and responsibilities. Priorities being the reserves policy as noted above and the risk management policy to ensure objectives set by the government and the Charities Commission against the funding challenge of operations is monitored and THH is able to react and respond in an effective manner.

As we develop the reserves policy and refresh the operating model and other applicable policies, we are extremely conscious of the funding challenges THH faces in continuing to deliver the highly praised and successful treatment programme. The charity has always been and continues to be successful in gaining grant support and this is often how the programme is maintained, it is a growing challenging circle to deliver the annual programme, approximately 60 clients per annum is circa £1.2M in programme costs, the overheads in operating the two buildings, staff, vehicles and follow on support programmes.

The activity in promoting the charity and gaining recognition is continuous and through that programme the ability to apply for and be successful in gaining financial support. In June 2024 a £300K grant was secured and an application for a further £150K over three years from the Veterans Foundation are used to maintain the effective running and operation of the charity and delivering treatment alongside fees paid by client sponsors such as the NHS, Regional authorities and other charities. The trustees believe that the plan to build the reserves will allow THH to move into a more stable record keeping position than “going concern” and this is a priority for this operating year although it is recognised it will take some time to build up the reserve.

Plans for future periods

The trustees will maintain a focus on liabilities and the state of unrestricted funds in light of the significant change from last year but remain confident in the charities ability to function and offer service for the foreseeable future.

Structure, governance and management

The charity is a company limited by guarantee without share capital and is governed by its Memorandum and Articles of Association.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

J Cass (Resigned 30 September 2025)
D Broughton (Resigned 11 March 2025)
J Cass (Resigned 30 September 2025)
A Gilmartin (Resigned 11 March 2025)
S Pearson
K Stuart (Resigned 11 March 2025)
P Wright
T Downing (Resigned 30 September 2025)
A Kirby (Resigned 11 March 2025)
C Stevens (Appointed 1 October 2025)
A Thomson (Appointed 1 October 2025)

TOM HARRISON HOUSE

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Recruitment and appointment of trustees

In accordance with the company's Memorandum and Articles of Association the company may by ordinary resolution appoint a person who is willing to act as a trustee. The current trustees may also appoint a trustee, but that trustee must retire at the next annual general meeting. The number of trustees shall not be less than three. At each annual general meeting one third of the trustees must retire from office and, if appropiate, apply to be re-elected

For the year of this report a review of trustees was conducted and the board reduced to five trustees with 3 trustees now retired and removed from the records in Companies House and with the Charity Commission. The board is moving to recruit 2 possibly 3 new trustees to fully reconstitute the board and create the rotation required by the paragraph above.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Statement of trustees' responsibilities

The trustees, who are also the directors of Tom Harrison House for the purpose of company law, are responsible for preparing the Trustees' 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 true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

In accordance with the company's articles, a resolution proposing that Mitchell Charlesworth (Audit) Limited be reappointed as auditor of the company will be put at a General Meeting.

The trustees' report was approved by the Board of Trustees.

S Pearson

Trustee

25 June 2026

TOM HARRISON HOUSE

INDEPENDENT AUDITOR'S REPORT

TO THE TRUSTEES OF TOM HARRISON HOUSE

Opinion

We have audited the financial statements of Tom Harrison House (the ‘charity’) for the year ended 30 September 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from , when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

TOM HARRISON HOUSE

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF TOM HARRISON HOUSE

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 145 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

Identifying and assessing potential risks related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

TOM HARRISON HOUSE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF TOM HARRISON HOUSE

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in the following areas:

(i) The presentation of the charity’s Statement of Financial Activities, (ii) revenue recognition, and (iii) the overstatement of salary and other costs, and (iv) the understatement of creditors. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and the Statement of Recommended Practice - 'Accounting and Reporting by Charities' issued by the joint SORP making body .

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty. These included Safeguarding and Data Protection Regulations.

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. The risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

TOM HARRISON HOUSE

INDEPENDENT AUDITOR'S REPORT (CONTINUED)

TO THE TRUSTEES OF TOM HARRISON HOUSE

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Mitchell Charlesworth (Audit) Limited, Statutory Auditor

Accountants Suites C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Liverpool L3 9QJ

25 June 2026

Mitchell Charlesworth (Audit) Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

TOM HARRISON HOUSE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Unrestricted
funds
2025
Notes
£
Income from:
Donations and legacies
2
178,123
Charitable activities
3
820,931
Other trading activities
4
71,754
Investments
5
6,000
Total income
1,076,808
Expenditure on:
Raising funds
6
46,581
Charitable activities
7
771,678
Total expenditure
818,259
Net income/(expenditure) and
movement in funds
258,549
Reconciliation of funds:
Fund balances at 1 October 2024
(59,335)
Fund balances at 30 September
2025
199,214		 Restricted
funds
2025
£
539,426
-
-
-
539,426
-
439,519
439,519
99,907
45,246
145,153		 Total
Unrestricted
funds
2025
2024
£
£
717,549
107,548
820,931
676,566
71,754
20,093
6,000
-
1,616,234
804,207
46,581
49,271
1,211,197
952,562
1,257,778
1,001,833
358,456
(197,626)
(14,089)
138,291
344,367
(59,335)		 Restricted
funds
2024
£
183,830
-
-
-
183,830
-
184,335
184,335
(505)
45,751
45,246		 Total
2024
£
291,378
676,566
20,093
-
988,037
49,271
1,136,897
1,186,168
(198,131)
184,042
(14,089)

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

The notes on pages 11 to 24 form part of these financial statements.

TOM HARRISON HOUSE

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

2025
Notes
£
Fixed assets
Tangible assets
15
Current assets
Debtors
16
81,267
Cash at bank and in hand
267,385
348,652
Creditors: amounts falling due within one year
18
(132,147)
Net current assets/(liabilities)
Total assets less current liabilities
The funds of the charity
Restricted income funds
21
Unrestricted funds
22		 2024
£
£
£
127,862
134,667
48,866
9,768
58,634
(207,390)
216,505
(148,756)
344,367
(14,089)
145,153
45,246
199,214
(59,335)
344,367
(14,089)

The notes on pages 11 to 24 form part of these financial statements.

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025, but has chosen as a charity to have an audit under the Charities Act 2011.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 25 June 2026

S Pearson Trustee

Company registration number 08675134 (England and Wales)

TOM HARRISON HOUSE

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Notes
Cash flows from operating activities
Cash generated from/(absorbed by) operations
26
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash used in investing activities
Financing activities
Proceeds from borrowings
Repayment of borrowings
Net cash (used in)/generated from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2025
£
(39,075)
6,000
-
(20,000)		 £
310,692
(33,075)
(20,000)
257,617
9,768
267,385		 2024
£
£
(70,109)
(55,346)
-
(55,346)
20,000
-
20,000
(105,455)
115,223
9,768

The notes on pages 11 to 24 form part of these financial statements.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

Charity information

Tom Harrison House is a private company limited by guarantee incorporated in England and Wales. The registered office is 4 Argyle Road, Anfield, Liverpool, Merseyside, L4 2RS.

In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees have however noted that the net current liabilities of £207,390 and a deficit on unrestricted funds of £59,335 are a significant shift from the previous years mitigated by the increased cost charged for treatment and the progression of support bids that will complete outside the reporting period. Therefore, the trustees will continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.

All monetary donations and gifts are recognised in full in the statement of financial activities when receivable, provided there are no donor imposed restrictions as to the timing of the related expenditure, in which case recognition is deferred until the precondition has been met.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Grants towards capital expenditure are recognised in the statement of financial activities on receipt.

Grants towards revenue expenditure are recognised in the statement of financial activities when the recognition criteria has been met.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

1.5 Expenditure

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 required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure, which is charged on an accruals basis is allocated between:

Expenditure incurred directly in the fulfilment of the charity's objectives (charitable activities); Expenditure incurred directly in the effort to raise voluntary contributions (costs of generating funds) and Expenditure incurred in the general running of the charity (support costs).

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements 20% straight line basis Fixtures and fittings and equipment 25% straight line basis Computers 33.33% straight line basis Motor vehicles 20% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Recoverable amount is the higher of fair value less costs to sell and value in use. the estimated future cash flows are discounted to the present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset is estimated to be less than its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. An impairment loss is recognised immediately in income/expenditure for the year, unless the relevant asset is carried at a revalued amount, in which case the impairment loss treated as a revaluation decrease.

Recognised impairment losses are reverser if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate if its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately, unless the relevant asset is carried in at revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

1 Accounting policies

(Continued)

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass test set out in paragraph I schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
157,348
-
Grants
-
539,426
Donated goods and services
20,775
-
178,123
539,426
Grants
Goverment grants
-
-
Other grants
-
539,426
-
539,426		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
157,348
32,548
-
539,426
75,000
183,830
20,775
-
-
717,549
107,548
183,830
-
35,000
-
539,426
40,000
183,830
539,426
75,000
183,830		 Total
2024
£
32,548
258,830
-
291,378
35,000
223,830
258,830

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

3 Income from charitable activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable activities
Services provided under contract 789,964 637,757
Other income 30,967 38,809
820,931 676,566
4 Income from other trading activities
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 71,754 20,093
5 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Rental income 6,000 -
6 Expenditure on raising funds
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising and publicity
Fundraising agents 46,581 49,271

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

7 Charitable activities

Rehabilitation
Rehabilitation
Services Services
2025 2024
£ £
Staff costs 501,467 454,987
Depreciation and impairment 45,880 45,121
Subcontractors 305,483 293,055
Client costs 41,615 47,594
Consultancy fees 69,861 52,242
Rent and Rates 39,873 37,414
Purchases 20,513 -
Insurance 23,644 22,721
Light and heat 13,377 11,669
Cleaning 8,497 8,065
Repair and maintenance 12,283 19,969
Printing, postage and stationery 7,525 7,375
IT and telephone costs 30,071 28,901
Travel expenses 42,724 63,582
Legal and professional fees 2,688 -
Other charitable expenditure 29,469 12,608
1,194,970 1,105,303
Grant funding of activities (see note 8) - 13,906
Share of governance costs (see note 9) 16,227 17,688
1,211,197 1,136,897
Analysis by fund
Unrestricted funds 771,678 952,562
Restricted funds 439,519 184,335
1,211,197 1,136,897

8 Grants payable

Rehabilitation
Services
2024
£
Grants to institutions:
Other 13,906

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

9
Support costs allocated to activities
Governance costs
Analysed between:
Charitable expenditure
10
Net movement in funds
Net movement in funds is stated after charging/(crediting)
Fees payable to the company's auditor for the audit of the company's financial
statements
Depreciation of owned tangible fixed assets
Operating lease charges
11
Auditor's remuneration
Fees payable to the charity's auditor and associates:
For audit services
Audit of the financial statements of the charity		 2025
£
16,227
16,227
2025
£
12,442
45,880
43,490
2025
£
12,442		 2024
£
17,688
17,688
2024
£
6,600
45,121
29,676
2024
£
6,600

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year (2024: £Nil).

During the year no trustees were reimbursed any travel expenses (2024: £1,645 to 1 trustee).

13 Employees

The average monthly number of employees during the year was:

2025 2024
Number Number
20 18

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

13
Employees
Employment costs
Wages and salaries
Social security costs
Other pension costs
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 (Continued)
2025
2024
£
£
442,536
408,187
49,117
37,778
8,474
8,094
500,127
454,059
2025
2024
£
£
300,310
291,471		 (Continued)
2025
2024
£
£
442,536
408,187
49,117
37,778
8,474
8,094
500,127
454,059
2025
2024
£
£
300,310
291,471
454,059
2024
£
291,471

The remuneration of key management personnel includes payments to a third party supplier, The Two Three D Consultancy amounting to £79,778 during the year (2024 - £80,826).

14 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 objects.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

15
Tangible fixed assets
Leasehold
improvements
Fixtures and
fittings and
equipment
Computers Motor vehicles
£
£
£
£
Cost
At 1 October 2024
153,183
31,451
4,320
20,261
Additions
-
14,145
-
24,930
At 30 September 2025
153,183
45,596
4,320
45,191
Depreciation and impairment
At 1 October 2024
46,779
9,811
1,750
16,208
Depreciation charged in the year
29,936
7,973
1,425
6,546
At 30 September 2025
76,715
17,784
3,175
22,754
Carrying amount
At 30 September 2025
76,468
27,812
1,145
22,437
At 30 September 2024
106,404
21,640
2,570
4,053
16
Debtors
2025
Amounts falling due within one year:
£
Trade debtors
80,243
Prepayments and accrued income
1,024
81,267
17
Loans and overdrafts
2025
£
Other loans
-
Payable within one year
-		 Total
£
209,215
39,075
248,290
74,548
45,880
120,428
127,862
134,667
2024
£
40,899
7,967
48,866
2024
£
20,000
20,000

There is no specific repayments terms to the loan.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

18
Creditors: amounts falling due within one year
Notes
Borrowings
Other taxation and social security
Deferred income
19
Trade creditors
Other creditors
Accruals
19
Deferred income
Other deferred income
Deferred income is included in the financial statements as follows:
Deferred income is included within:
Current liabilities
Movements in the year:
Deferred income at 1 October 2024
Released from previous periods
Resources deferred in the year
Deferred income at 30 September 2025
20
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2025
£
-
11,481
61,693
35,654
6,809
16,510
132,147
2025
£
61,693
2025
£
61,693
8,050
(8,050)
61,693
61,693
2025
£
8,474		 2024
£
20,000
9,274
8,050
43,657
5,840
120,569
207,390
2024
£
8,050
2024
£
8,050
39,950
(39,950)
8,050
8,050
2024
£
8,094

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1
Veterans Foundation
The Seafarer's Charity
Royal Navy and Royal Marines Charity
Pilkington Charity
Brabners LLP
Polytunnel
Female veterans project
RSAFC (retreats)
Preventions of Veterans suicide
Thrive Together programme
RVH project
Previous year:
At 1
Armed Forces Covenant Foundation Trust
Royal Navy and Royal Marines Charity
Pilkington Charity
Brabners LLP
Polytunnel		 October
2024
Incoming
resources
Resources
expended
At 30
September 2025
£
£
£
£
-
98,750
(70,179)
28,571
-
33,200
(33,200)
-
36,725
27,000
(31,000)
32,725
3,810
-
(1,006)
2,804
3,365
-
(896)
2,469
1,346
-
(221)
1,125
-
95,000
(95,000)
-
-
28,602
(28,602)
-
-
50,000
(34,209)
15,791
-
11,874
(11,874)
-
-
195,000
(133,332)
61,668
45,246
539,426
(439,519)
145,153
October
2023
Incoming
resources
Resources
expended
At 30
September 2024
£
£
£
£
17,087
161,125
(178,212)
-
18,020
22,705
(4,000)
36,725
4,816
-
(1,006)
3,810
4,261
-
(896)
3,365
1,567
-
(221)
1,346
45,751
183,830
(184,335)
45,246		 October
2024
Incoming
resources
Resources
expended
At 30
September 2025
£
£
£
£
-
98,750
(70,179)
28,571
-
33,200
(33,200)
-
36,725
27,000
(31,000)
32,725
3,810
-
(1,006)
2,804
3,365
-
(896)
2,469
1,346
-
(221)
1,125
-
95,000
(95,000)
-
-
28,602
(28,602)
-
-
50,000
(34,209)
15,791
-
11,874
(11,874)
-
-
195,000
(133,332)
61,668
45,246
539,426
(439,519)
145,153
October
2023
Incoming
resources
Resources
expended
At 30
September 2024
£
£
£
£
17,087
161,125
(178,212)
-
18,020
22,705
(4,000)
36,725
4,816
-
(1,006)
3,810
4,261
-
(896)
3,365
1,567
-
(221)
1,346
45,751
183,830
(184,335)
45,246
45,246

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

21 Restricted funds

(Continued)

Armed Forces Covenant Foundation Trust provided 3 grants as follow:

The Veterans Foundation have provided three grants to contribute to the Operations Manager's salary, core costs and to provide financial support to veterans with financial hardship.

The Seafarer's Charity have provided funding shortfalls for veterans who served at sea.

The Royal Navy & Royal Marines Charity is a voluntary sector funder with specific focus on support for armed forces personnel. In 2023 the charity used this grant to fund leasehold improvements at the Argyle Road premises. In the current year the grant was used to support clients who had served in the Royal Navy or Royal Marines.

Pilkington donation. This income was used to fund leasehold improvements at the Argyle Road premises.

Brabners LLP donation. This income was used to fund leasehold improvements at the Argyle Road premises.

Polytunnel. This was a donation to cover 50% of the capital cost of the purchase of a polytunnel for the allotment.

The female veterans project supports female veterans with on line support meetings and weekend retreats.

RSAFC (Retreats) grants provides funding for 5 veterans weekend retreats and 2 family retreats per year.

Prevention of veterans suicide provides support to at risk clients with suicide issues.

The Thrive Together programme is a two year project that funds community roadshows supporting veterans within the North West region.

RVH project targets homelessnes and addiction issues working alongside other partners and charities.

22 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 October Incoming Resources At 30
2024 resources expended September 2025
£ £ £ £
General funds (59,335) 1,076,808 (818,259) 199,214

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 SEPTEMBER 2025

22
Unrestricted funds
Previous year:
At
General funds
23
Analysis of net assets between funds
At 30 September 2025:
Tangible assets
Current assets/(liabilities)
At 30 September 2024:
Tangible assets
Current assets/(liabilities)		 (Continued)
1 October
2023
Incoming
resources
Resources
expended
At 30
September 2024
£
£
£
£
138,291
804,207
(1,001,833)
(59,335)
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
111,444
16,418
127,862
87,770
128,735
216,505
199,214
145,153
344,367
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
112,126
22,541
134,667
(171,461)
22,705
(148,756)
(59,335)
45,246
(14,089)		 (Continued)
1 October
2023
Incoming
resources
Resources
expended
At 30
September 2024
£
£
£
£
138,291
804,207
(1,001,833)
(59,335)
Unrestricted
Restricted
Total
funds
funds
2025
2025
2025
£
£
£
111,444
16,418
127,862
87,770
128,735
216,505
199,214
145,153
344,367
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
112,126
22,541
134,667
(171,461)
22,705
(148,756)
(59,335)
45,246
(14,089)
Total
2025
£
127,862
216,505
344,367
Total
2024
£
134,667
(148,756)
(14,089)

24 Operating lease commitments

Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under noncancellable operating leases, which fall due as follows:

Within one year
Between two and five years
In over five years		 2025
£
42,339
104,400
169,000
315,739		 2024
£
44,541
136,444
184,600
365,585

TOM HARRISON HOUSE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 SEPTEMBER 2025

25 Related party transactions

Paula Dunn, a member of the charity’s key management personnel received rental payments during the year totalling £15,600 (2024: £15,600) in respect of the property located at 4 Argyle House, Liverpool, L4 2RS which is leased for use by the charity. The trustees confirm that the arrangement was conducted on an arm’s length basis and in the best interests of the charity.

At the year end, there were no outstanding amounts (2024: £nil) due to or from this related party.

26 Cash generated from/(absorbed by) operations 2025 2024
£ £
Surplus/(deficit) for the year 358,456 (198,131)
Adjustments for:
Investment income recognised in statement of financial activities (6,000) -
Depreciation and impairment of tangible fixed assets 45,880 45,121
Movements in working capital:
(Increase)/decrease in debtors (32,401) 51,426
(Decrease)/increase in creditors (108,886) 63,375
Increase/(decrease) in deferred income 53,643 (31,900)
Cash generated from/(absorbed by) operations 310,692 (70,109)

27 Analysis of changes in net funds/(debt)

Analysis of changes in net funds/(debt)
At 1 October 2024 Cash flows At 30 September
2025
£ £ £
Cash at bank and in hand 9,768 257,617 267,385
Loans falling due within one year (20,000) 20,000 -
(10,232) 277,617 267,385