CHARITY REGISTRATION NUMBER: 1154766 ARCH Teesside Unaudited Financial Statements 31 March 2025 S J ACCOUNTING SERVICES NE LTD
ARCH Teesside Financial Statements Year ended 31 March 2025 Page Trustees, annual report Independent examiner's report to the trustees 10 Statement of financial activities 11 Statement of financial position 12 Notes to the financial statements 13
ARCH Teesside Trustees, Annual Report Year ended 31 March 2025 The trustees present their report and the unaudited financial statements of the company for the year ended 31 March 2025. Reference and administrative details Registered charity name ARCH Teesside Charity registration number 1154766 Principal office 22 Hoylake Road Saltersgill Middlesbrough TS4 3JL The trustees Ms W Kelly Ms L Wattis SJ Walker Ms M Hamilton Ms R Taylor Ms S Caddell (Retired 27 January 2025) (Retired 1 November 2024) (Appointed 31 January 2025) Independent examiner SJ Accounting Services {NE) Limited 3 Galava Walk Ingleby Barwick Stockton on Tees TS17 5JD Structure. governance and management Governing document Arch Teesside is a Charitable Incorporated Organisation (CIO). incorporated on 27 November 2013 and is governed by a constilution which was adopted on 3 June 2007. The CIO is governed by an Executive Committee. Organisational Structure The executive committee consists of Trustees and members of the staff team and meets at least quarterly to provide governance and decide on matters of policy and strategy. Strategic planning and day to day management of the Charity is delegated to the Chief Executive Officer and her team.
ARCH Teesside Trustees, Annual Report (continuedj Year ended 31 March 2025 Objectives and activities The objectives of the CIO are to relieve the trauma and distress of victims of sexual violencelabuse and their families, in particular through the provision of counselling, advice and support., to advance the education of the public in sexual assault and in the effects on the victim and their families. ARCH is a Specialist Independent Sexual Violence service providing free and confidential support to women, men, and children. It is our aim that people affected by rape and sexual violence in Teesside will be able to move forward in their lives, empowered by the quality support that we have provided in their recovery. ARCH Teesside is a specialist sexual violence service with over 27 years experience of delivering high quality, highly regarded support to victim-suNivers of sexual violence and abuse across Teesside. Our Mission To provide quality care, support, help and guidance for those affected by rape and sexual violence across Teesside. Ourvision That those affected by rape and sexual violence will be able to move forward in their lives empowered by the quality support that we have provided. Our Values Our mission is strengthened by a beliefin people and their capacity to not just survive but to thrive following an experience of sexual violence. Delivery of our mission is underpinned and stengthened by our values.. Believe we don't judge we listen and act with sensitivity and empathy, Care about survivors and each other, we are here to help, support and guide, Integrity we are open, honest. and highly confidential. Justice, we believe in the right to choose. and that social justice is important for us all, Expertise, we are committed to our specialism and push ourselves, and standards in the field.
ARCH Teesside Trustees, Annual Report fcontlnued) Year ended 31 March 2025 Achievements and performance The charity has seen another year where our activities have increased. In 20204125 there were 1414 referrals received by the service an increase of 37 % on the previous year (971 referrals) and continuing an upward trend in recent years. Due to backlogs and delays within the criminal justice system we are providing support to more people for longer and we envisage that demand will continue to increase, making it a priority for us to ensure that we are appropriately resourced to continue to meet the need for our specialist services. The charity supported 1017 unique individuals in the year, an increase of 6¢/0 (956 previously) and delivered 11,810 face-to-face sessions. Over all methods of support, we delivered 38,686 sessions of support. Unfortunately, the level of demand for our advocacy service without any increase in our staffing capacity has meant that we have taken the step of introducing a waiting list for the ISVA service at the mid-point of the year. This decision ensures referrals are managed transparently, whilst helping us to prioritise urgent cases. maintaining the quality of support for survivors, whilst protecting the wellbeing of our staff in the face of sustained demand. Similarly, the complexity of need in referrals for the counselling setwice has also had an impact upon the service and contributed to an increased waiting time. The teams continue to work hard to manage this demand, and we continue to flag these challenges with funders and commissioners. We actioned a decision in line with our strategi¢ plan to introduce a designated Children and Young People's (C&YP) team this year. Led by a newly appointed C&YP Lead. this restructured team comprises of CH-ISVAS C&YP counsellors, ARCH-Ed prevention worker, and a young women's participation worker. It is envisaged that by bringing together children and young people's workers together in this way, we can co-create responsive services that reflect young peoples lived experiences ensuring their voices are heard and play a greater part on informing our service delivery. Independent Sexual Violence Advisors (ISVA) Service The ISVA team provide independent criminal justice advocacy for anyone who is thinking about or has reported their experience of sexual violencelabuse to police. They operate independently but work in close collaboration with the police, crown prosecution service (CPS), and court system lo ensure seamless advocacy for victimslsurvivors by supporting their voice and needs to be understood within the criminal justice process. The service is commissioned by the Office ofthe Police and Crime Commissioner (OPCC) for Cleveland. "My ISVA saved my life. When I reported to the police, my ISVA chased and chased my Gase for the nearfy two years it was being Gonducfed. She talked me through everything and helped me Undetand the system. She was 8 massive part of my recovery and was more than just an ISVA. She was a shoulder to cry on, someone lo rant to, to help get my frustrations out about the situation I was in and most importantly someone I could go to for anything - who would be there for me, with no judgement." The ISVA seNice received 732 referrals and delivered 4,734 sessions with adult suNivors. In this reporting period clients exiting the ISVA service have reported the following outcomes: 960/0 felt they knew more about service5 and resources available to them. 93 % felt able to go through legal proceedings if they choose orlare required to. 97 % felt more able to recognise abusive relationshipslbehaviour. 95 % felt more empowered to make decision about their future. 99 % felt heard and believed.
ARCH Teesside Trustees, Annual Report (continued) Year ended 31 March 2025 97% had enough information to decide what to do. 940/0 felt more confident in dealing with organisations. 81 % felt safer. 680/0 felt their health and wellbeing had improved. LESA Service The LESA (Life Enhancement Skills Advisor) service within arch provides wrap around support in the form of practical and emotional support. Supporting internal referrals the LESA service, provides shorter term inteNentions to assist with a specific, identified need, which may include but is not restricted to support with housing, benefits, return to work. school or education, debt management, developing social neOrkS, and setting future aspirations. The service is increasingly seeing hardship and housing related support as key issues for the clients accessing the service. During this reporting period there were 79 referrals to the serwice which remains consistent with the previous year. There were 551 sessions of support delivered, which is a 57 % increase on the previous year. Of the people supported, 480/0 of support related to housing issues 25 % financial issues 20% benefits 90/0 a range of other issues. "Thank you for all your help with housing, I cannot thank you enough, it is so nice to have heating in the property again after being without for over 12 months. The kids are now even moaning, "it's too hoti" Working alongside the officelreferrals team manager and wider team, the LESA service has also played a key role in Ihe delivery of direct financial support, aimed at improving financial resilience as part of our community grant partnership with the Smal00d Trust. "Thank you to everyone at Arch. The Smallwood tnjst has helped me get some food shopping and has also helped me to get some art and craft supplies which massively helps with my recovery." "The grant will help so much in this time of need and make such a difference and take away my financial Counselling Service Our counselling services addresses the immediate and long-term impacts of sexual abuse on mental health and wellbeing. Delivered on a 1-1 basis. its primary goa5 is to fostering healing and growth and facilitate trauma resolution. The service is needs led, and works to an empowerment model, which place5 the person at the centre oftheir support. Some of the common issues we work with on a regular basi5 are self-hami, attachment, anxiety, dissociation, post-traumatic stress disorder, suicidal thoughts. flashbacks, nightmares, trust issues and trauma. Alongside delivering session at our Middlesbrough base, the team have further embedded outreach provision this year. In the Stockton locality we have delivered this in partnerships with the Stockton family hubs. We very much value this partnership which has ensured that we can offer important therapeutic support in the communities where survivors live and work. Similarly. we are deli9hted to have also opened an office space in Hartlepool, which means that we can offer therapeutic provision locally, and further help to reduce barrier to accessing support. We also supported six counselling volunteer placements, providing clinical supervision and opportunities to develop their skills and experience,. in turn, they became a valued and integral part of our team, contributing to the delivery of essential therapeutic support. In total the counselling service has received 669 referrals over the period and has delivered 2,964 sessions of support to adult survivors. Of these there were 808 pre-trial therapy sessions. In terms of a¢¢essing the service there was a 63°/o engagement rate at assessment stage and an average 77. engagement with therapy once commenced. The average wait time for counselling sessions during the period has been 115 days and (NB: This figure includes both Adults and Children and Young People)
ARCH Teesside Trustees, Annual Report (¢ontinued) Year ended 31 March 2025 Over the course of the year victimlsurvivors who accessed counselling support reported the following positive outcomes.. 65% reported feeling good about themselves. 66 % have used positive coping skills to take care of themselves. 98 % felt more empowered to make decisions about their future. 98 % felt they had the ability to deal with abusive peoplelbehaviour if they choose to. 97% Felt they better able to understand what has happened to them and how it has affected them. Family Support - The Light Project Our support project for non-abusing parents and carers continues to go from strength to strength and forms an integral part of our response to families, with evidence showing that by supporting caregivers we can also improve the overall outcomes for children and young people. The project is a mix of one- to-one support, alongside a group programme. In this period, we have delivered 111 one-to-one therapeutic sessions. 75 individuals went on to take part in the group work programme- we delivered 50 hours of groupwork support over 5 groups. 'For me personally I feel like a much different person. Like someone has opened the curtain and let the sun in. I didn't think I would ever feel like I could look fOard to the future or feel positive. I feel like l am living not just existing which I haven't felt like in 8 years. I don't feel so guilty" (Light Project Participant) Children & Young Peoples Service Our Children and Young People's Setvice continue to provide vital. trauma-informed support to young survivors of sexual violence, helping them navigate the criminal justice system and access therapeutic care in safe, accessible environments. In total we received 268 referrals for children and young people (aged 17yrs and under) in the year. Children and Young Peoples ISVAS {CH-ISVAs) received 172 referrals and delivered1,815 sessions of advocacy helping children and young people to feel engaged and supported through the criminal justice system. "I have just received support from ah- and it was absolute second to none. My trial didn't end the way we wanted it to, bul a long week in court was made so much easier by being supported by my ISVA. I d like to pass on a HUGE thank you to your service, my ISVA was absolutely incredible - I cannot thank herenough and hercolleague who was also in witness Ca during my trial, he was also amazing. Thank you so much for the service.. Play therapy and therapeutic support is provided on a 1-1 basis and offered to children and young people primarily through delivery within local Schools, alongside the option of our Middlesbrough base or outreach venues. The service received 96 referrals specifically for C&YP under the age of 17years. A lotal of 64 therapy assessments were offered with 53 being completed providing an engagement rate of 83% at assessment. To this age group 422 sessions were offered and 359 completed providing an engagement rate of 850/0 overall with therapeutic sessions. Of case closures in the period 480/0 of CYP reported making significant progress in improved emotional wellbeing, 28/0 report significant improvements in confidence and self-esteem, and 24%report significant progress in their ability to develop and maintain positive relationships. ARCH-Ed Prevention ARCH-Ed is a prevention and education programme aimed at young people between the ages of 11-
ARCH Teesside Trustees, Annual Report {continuedJ Year ended 31 March 2025 25yrs which covers a range of topics addressing sexual violencelabuse prevention including consent, gender stereotyping, bystander interventions and the impact of social media. The project runs in line with the academic calendar and has been delivered in a range of setting including local schools, colleges, university and community setting5. In this academic period, the project delivered 108 sessions across 11 11 settings and engaged with 1289 students. Students value the opportunity to engage with this content and with a specialist provider which is shown through the service feedback and evaluations. Of note 500/0 of participant we engaged with told us that they had previously attended some form of education around consent, however despite this, 96 /0 of all participants who attended the consent workshops said they now understand more about what Consent means and 100 /0 of participants now understand why choice is important and that they have the right to to withdraw from any sexual activity. 97 /0 of participants said they now'understand how beliets and attitudes Can support sexual violence to hold a place in society" 98 /0 of students also agreed that they now understand what the Nighttime Economy (NTE) is and ils impact on Sexual Violence. 99 % of students said "l understand more about what support is available to me and how to access should l or others need it" 99 % of participants said they "understand more about the forms of sexual violence there is and the impact this has on people" "I thought the presentation was really informative and sensitive, a hard subject but much needed." "It helped me understand more." '1 loved this presentation as it was 10 out of 10, I haven't seen anything like this before it sent its message out and informed everyone." Hope for Change The Hope for change project is a Pilgrims Trust funded project which aims to support a gendered response to young women's mental health. The project brings together young women empowering them to co-produce initiatives aimed at influencing and promoting a better understsnding and response to young women's mental health. A key achievement of the project overthe period includes producing a short film highlighting the impact the language and way of engagement by mental health professionals Can impact young women both positively and negatively and showcasing this at a launch event. "It has felt so empowering to potentially help other people get a different response from mental health providers. This group has meant a lot to me in that I have been able to connect with otheryoung women who have had similar experiences and who all share the same goal of making change." 'This group has benefited me so much, it has builf my confidence and helped me fo gain the confidence I needed to go back to College. I feel empowered, that nothing is going to stop me and that I can do anything. It has made it so much easier for me to end my Gounselling, the last time when l ended it was so difficult for me. This group has made the transition from counselling fo real life easier.. "Hope for Change has given me a chance to use my voice and make a difference. It's been g2t to connect with like-minded, passionate young women and be able to come together to help make a change in the things that a important to us." 2417 National Support Line service We are proud to be a partnerforthe delivery of the Rape Crisis England & WaSes 24rr Rape and Sexual Abuse Support Line, alongside Rape Crisis South London (RCSL) and Lincolnshire Rape Crisis &
ARCH Teesside Trustees. Annual Report (continued) Year ended 31 March 2025 Sexual Abuse. Our role wilhin this partnership includes providing Support Line Workers (SLW) who provide rota cover beeen 8am and 12pm daily, seven days per week. The service offers 2417 telephone and webchal support for anyone aged 16+ affected by rape, child sexual abuse, sexual assault. sexual harassment or any other fomi of sexual violence at any point in their life. This includes survivors of sexual violence as well as their friends, family or anyone else trying to support them. The operators provide vital support shown in the feedback that they receive. "Withouf this helpline I couldn't have suNived the last 12 months. So, it is important forsurvivors to have a safe space to be heard and believed. I feel emotionally supported and that is priceless. I've felt heard and believed and completely supported today. I desperately needed this space." "I've found this very useful and validating I feel like it's hard to talk to people about it in my life and useful to have confim7ation from someone who is knowledgeable and doesn't know me." "Thank you for your support. Honestly, I would not have got through the past Iwo years if you had not been there to speak with, the support has been amazing. I could never have been able to give evidence without your support. Honestly, thank you." Safeguarding Safeguarding is central to our work, and we are Committed to creating a safe, supportive environment for all survivors using our services. Our Safeguarding policies and procedures are robust, regularly reviewed and aligned with national guidance. All staff and volunteers receive regular safeguarding training, appropriate to their roles and we have in place clear lines of accountability and reporting. In the past year we have continued to strengthen our safeguarding culture and work collaboratively with statutory and voluntary sector partners to ensure joined-up safeguarding responses. Quality We committed to delivering high-quality trauma informed support services to survivors. We continually strive to uphold and exceed sector standards, ensuring our work is safe. effective and responsive to the needs of our communty. This year, we successfully renewed our British Association for Counselling and Psychotherapy (BACP) membership, and our adult counselling seNices were re-accredited. We have also commenced the renewal process for our Rape Crisis England and Wales {RCEW) National Service Standards (NSS) accreditation. This standard ensures our services remain survivor centred, inclusive and accountable. Our commitment to quality is reflected in, regular supervision and reflective practice for all frontline staff, continuous professional development and training, robust monitoring and evaluation processes, and a Culture of learning, feedback and improvement. Equality Diversity and Inclusion We remain committed to embedding Equality. Diversity and Inclusion (EDI) across all aspects of our organisation. This year, we established a Champion Steering Group to support and enhance the work of our existing Service Champion Groups, ensuring a coordinated and sustainable approach to EDI. Key developments include- The development and publication of an Anti-Racism Statement. Production of service leaflets in Urdu and translation of our self-help guide into Farsi, improving accessibility for diverse communities. Working with translators training delivered within our counselling team. Creation of an LGBT+ guide tsilored for survivors of sexual violence available on ourwebsite.
ARCH Teesside Trustees. Annual Report (continued) Year ended 31 March 2025 Delivery of theARCH Fellas Fair at Middlesbrough Town Hall, promoting inclusion and engagement with male suNivors and allies. Active participation in a range of community events across the year to increase our visibility and demonstrate allyship including the Stockton Eid Festival, Women's health and voices events and pride events. In addition, we are currently refreshing our EDI Action Plan to ensure it remains responsive and impactful. We are using service data and feedback to identify areas for improvement and to inform future priorities, helping us to build a more inclusive and equitable service for all. Participationllnvolvement We continue to prioritise the voices of those with lived experience in shaping our services. This year, we appointed a part-time Participation Worker who has established a sU1VOr Reference Group, providing a structured and meaningful platform for survivors to share their insights. This ensures that frontline experience directly informs service development, organisational priorities, and decision-making processes. In addition. the Participation Worker has supported the development ofa Local Authority Survivor Panel, strengthening cross-sector collaboration and survivor-led influence. During this period. the ARCH Survivor Reference Group came together to set its priorities and agree a work plan for the year ahead, marking a significant step forward in embedding survivor leadership within our organisational culture. Future Strategic Direction As we look ahead, our strategic focus remains on sustainability, accessibility. and survivor-led service development. We are committed to strengthening our core services while continuing to innovate in response to emerging needs across our communities. It continues to be a strategic priorty to provide stability and make adaptions to our base in Middlesbrough for the continued development of the service. We have successfully achieved planning permission for an extension and re-modelling of the premises and continue to progress the Community Asset Transfer (CAT) with Middlesbrough Borough Council (MBC). The funding climate remains challenging within the voluntary and community sector it remains a priority for us to diversify our income streams and start to develop routes to generate unrestricted funds. As part of this approach. we have established a part-time training post to start the development of a chargeable external training offer. Our involvement in emerging partnerships, such as the Middlesbrough Mental Health Collective, enhances the visibility of our work within health syslems, while also contributing to our strategic development and efforts to diversify and strengthen our funding base and reach. As part of our strategic planning. we have made a conscious decision to retain and invest in our ARCH- Ed project, which delivers vital prevention work and facilitales conversations with young people about sexual violence. This reflects our long-temi commitment to early intervention and education as key Components of systemic change. Financial review
ARCH Teesside Trustees, Annual Report (continued) Year ended 31 March 2025 The results for the period are reflected in the Statement of Financial Activities in the accounts. The accounts for the year show a deficit of £3145. The reserves stand at £602,015, £593,591 being unrestricted funds with free reserves of £381,823, this equates to approx 5 months running costs. Reserves Policy The trustees aim is to expend all funds on their charitable objects,. however, they recognise the need to maintain a certain level of reserves as a cushion against possible future difficulties. Free reserves at the level of 9 months running costs would allow the charity to continue it's operations while alternative funding sources were sought. Legal Fund Trustees have allocated £10,000 to a legal fund this will support us to ensure we meet any legal liabilities and have sufficient reseNes allocated to secure specialist HR and legal advice when required. Building Fund The Community AssetTransferof22 Hoylake Road is progressing, and a planning application has been submitted to Middlesbrough Borough Council in respect of adaptations to the building. Trustees have allocated £125,000 to help support the charity to move forward its plans for building expansion and adaptions. This amount will show our commitment to progressing this work which is a key priority forthe continued growth and development ofthe charity. The balance of this fund is now £105,383 after spend for the year. The trustees, annual report was approved on . trustees by.. and signed on behalf of the board of Trustee
ARCH Teesside Independent Examiner's Report to the Trustees of ARCH Teesside Year ended 31 March 2025 I report on the financial statements for the year ended 31 March 2025, which comprise the statement of financial activities, statement of financial position and the related notes. Respective responsibilities of trustees and examiner The trustees are responsible for the preparation of the financial statements. The trustees consider that an audit is not required for this year under section 144{2) of Ihe Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the 2011 Act., to followthe procedures laid down in the general Directions given bythe 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 examTner'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 ofthe 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 fairview and the report is limited to those matters set out in the next statement. 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 130 of the 2011 Act, and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act 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. SJ Accounting Services (NE) Limited Independent Examiner 3 Galava Walk Ingleby Barwick stockton on Tees TS17 5JD 10
ARCH Teesside Statement of Financial Activities Year ended 31 March 2025 2025 Restricted funds Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donations and legacies Investment income 38,202 8,614 952,468 990,670 8,614 999,284 942,175 7,830 Total income 46,816 952,468 950,005 Expenditure Expenditure on charitable activities Total expenditure 154,405 848,024 1,002,429 910,041 154,405 848,024 1,002,429 910,041 Net (expenditure)lin¢ome (107,589) 104,444 {3,145) 39,964 Transfers beeen funds 127,796 (127,796) Net movement in funds 20,207 (23,352) 13,145) 39,964 Reconciliation of funds Total funds brought forward Total funds carried forward 573,384 593,591 31,776 605,160 565,196 8,424 602,015 605,160 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 13 to 21 form part of these financial statsments. 11
ARCH Teesside statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 14 613 1,225 Current assets Debtors Cash at bank and in hand 15 92,191 511,341 1,276 605,907 603,532 607,183 Creditors: amounts falling due within one year Net current assets 16 3.230 3,025 600,302 600,915 604,158 Total assets less current liabllities 605,383 Creditors: amounts falling due after more than one year 17 (1,100) 602,015 223 Net assets 605,160 Funds of the charity Restricted funds Unrestricted funds 8.424 593,591 31,776 573,384 Total charity funds 19 602,015 605,160 The Inancial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by: &cLLI T¥lg Trustee The notes on pages 13 to 21 form part of these financial staternents. 12
ARCH Teesside Notes to the Financial Statements Year ended 31 March 2025 General information The company is a public benefit entity and a Charitable Incorporated Organisation (CIO)in England and Wales. The address ofthe principal office is 22 Hoylake Road, Saltersgill, Middlesbrough, TS4 3JL. Statement of compliance 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 Republi¢ of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Charities Act 2011. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going Concern There are no material uncertainties about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102". (a} No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management lo 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. Fund accounting Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purposes and are available as general funds. Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund, with a fair allocation of management and support costs. 13
ARCH Teesside Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies {continued) Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charty., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount Can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is re¢ognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from Contracts for the supply of services is recognised with the delivery of the contracted seNice. This is classyfied as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Resources expended are recognised in the period in which they are incurred. Resources expended include attributable VAT which cannot be recovered and are allocated to the particular activity to which they relale. Tangible assets All fixed assets are initially recorded at cost. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows- Office Equipment 20 % straight line Impaiment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. Forthe purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the Cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. 14
ARCH Teesside Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (¢ontinuedJ Impairment of fixed assets (eontlnued) For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition dale, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units. Financial instruments A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current a55ets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otheTwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond nomial business terms or financed at a rate of interest that is not a market rate. in which case the asset is measured at the present value of the fulure payments discounted at a market rate of interest for a similar debt instrument. Otherfinancial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of signrficance. and other financial assets that are individually significant, these are assessed individually for impairment. other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined contribution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid Contributions are recognised a5 an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. 15
ARCH Teesside Notes to the Financial Statements {¢ontlnued) Year ended 31 March 2025 Accounting policies fcontinued) Defined contribution plans (continued) When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2025 Donations Donations 5,494 5,494 Grants MBC- Counselling The National Lottery Communty FundlReaching Communities OPCC Cleveland- Counselling BBC Children In Need- Counselling OPCC Cleveland SV Pilot Ministry of Justice Rape Support Fund Pilgrims Trust- Young Women's Project RCEW 2417 Helpline Core Funding Smallwood Trust OPCC Cleveland Counselling (SAAS Fund) OPCC Cleveland - ISVA 30,000 30,000 80,670 29,448 27,419 17,665 174,925 80,670 29,448 27,419 17,665 174,925 188,181 188,181 32,708 25,000 36,429 342,731 32,708 25,000 36,429 342,731 38,202 952,468 990,670 Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations 5.676 5,676 Grants MBC- Counselling The National Lottery Community FundlReaching Communities OPCC Cleveland -Counselling BBC Children In Need- Counselling OPCC Cleveland SV Pilot Ministry of Justice Rape Support Fund Pilgrims Trust- Young Women's Project RCEW 24n Helpline Core Funding Smallwood Trust OPCC Cleveland-counselling (SAAS Fund) OPCC Cleveland- ISVA 30,000 30,000 39,739 29,448 39,739 29,448 5.888 188,251 30,000 186,470 5,888 188,251 30,000 186,470 40,160 37,500 21,250 327.793 40,160 37,500 21,250 327.793 45,836 896,339 942,175 16
ARCH Teesside Notes to the Financial Statements (continued) Year ended 31 March 2025 Investment income Unrestricted Total Funds Unrestricted Total Funds Funds 2025 Funds 2024 Bank interest receivable 8,614 8,614 7,830 7,830 Expenditure on charitable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Activity Support costs 135,114 19,291 154,405 847,592 432 982,706 19,723 848,024 1,002,429 Unrestricled Funds Restricted Total Funds Funds 2024 Activity Support costs 151,379 15,288 741,268 2,106 892,646 17,395 166,667 743,374 910,041 Expenditure on charitable activities by activity type Activities undertaken directly Support Total funds costs 2025 Total fund 2024 Activity Governance costs 982,706 982.706 19,723 892,648 17,395 19,723 982,706 19,723 1,002,429 910,041 Analysis of support costs Analysis of support costs activity 1 Total 2025 Total 2024 Governance costs 19,723 19.723 17,405 Net {expenditure)lincome Net lexpenditure)lincome is stated after chargingl(¢rediting}'. 2025 2024 Depreciation of tangible fixed assets 612 612 17
ARCH Teesside Notes to the Financial Statements (continued) Year ended 31 March 2025 10. Independent examination fees 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial statements 900 900 11. Staff costs and emoluments The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Social security costs Employer contributions to pension plans 734,916 60,203 28,246 662,006 54,695 25,359 823,365 742,060 The average head count of employees during the year was 43 (2024: Nil). No employee received employee benefits of more than £60,000 during the year (2024.. Nil). 12. Trustee remuneration and expenses no remuneration or other benefits from employment with the charity or a related entity were received by the trustees., or 13. Transfers between funds These relate to transfers which account for management and other charges from unrestricted to restricted funds. 14. Tangible fixed assets Equipment Total Cost At 1 April 2024 and 31 March 2025 Depreciation At 1 April 2024 Charge for the year At 31 March 2025 9,294 9,294 8,069 612 8,069 612 8,681 8,681 Carrying amount At 31 March 2025 613 613 At 31 March 2024 1,225 1,225 15. Debtors 2025 2024 Prepayments and accrued income 92,191 1.276 18
ARCH Teesside Notes to the Financial Statements (continuedj Year ended 31 March 2025 16. Creditors: amounts falling due within one year 2025 2024 Accruals and deferred income 3,230 3,025 17. Creditors: amounts falling due after more than one year 2025 2024 Trade creditors Other creditors (1,100) 223 (1,100) 223 18. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £28,24612024'. £25,359). 19. Analysis of charitable funds Unrestricted funds At 31 March 20 25 At 1 April 2024 Income Expenditure Transfers General Funds Redundancy Reserve HR Legal Fee's Building Fund 356,574 82,520 9.290 125.000 46,816 (154.405) 132,837 (5,041) 381,822 77,479 9,290 125,000 573,384 46,816 (154.405) 127.796 593,591 At 31 March 20 24 At 1 April 2023 Income Expenditure Transfers General Funds Redundancy Reserve HR Legal Fee's Building Fund 371.091 64,210 10,000 111,275 53,666 (160.065) 91,882 18.310 356.574 82,520 9,290 125,000 (710) (5,892) (166,667) 19,617 556,576 53,666 129,809 573,384 Middlesbrough Council provide5 5UPPOrt in kind by provision of the building at Hoylake Road and maintenance costs. 19
ARCH Teesside Notes to the Financial Statements (continuedj Year ended 31 March 2025 19. Analysis of charitable funds {continued) Restricted funds At 31 March 20 25 At 1 April 2024 Income Expenditure Transfer5 ISVA Contract OPCC Cleveland MBC- Counselling BBC Children In Need Ministry of Justice Rape Support Fund The National Lottery Community FundlReaching Communities OPCC Counselling Support Smallwood Trust OPCC Pilot Sexual Abuse Pilgrim Trust OPCC Counselling Support RCEW Support Line 342,731 30,000 27,419 {318,090) (27,276) (20.661) (39,641) (2,724) (15,000) 6,758 187 174,925 (164,400) (10,712) 2,953 80,670 (65,498) (10,556) 7.569 36,429 25,000 (33,338) (12,246) (3,091) (3,750) 13,522 22,526 17,665 (19,922) (20,155) (3,631) (2,500) (5,888) 17,541) 15,114 29,448 188,181 (27.635) (1,813) {138,803) (49,378) (848,024) (127,796) 31,776 952.468 8,424 At 31 March 20 24 At 1 April 2023 Income Expenditure Transfers ISVA Contract opcc Cleveland MBC- Counselling BBC Children In Need Ministry of Justice Rape Support Fund The National Lottery Community FundlReaching Communities OPCC Counselling Support Smallwood Trust OPCC Pilol Sexual Abuse Pilgrim Trust OPCC Counselling Support RCEW Support Line 327,793 30,000 (305,164) (25,000) (22,629) (5,000) 188,251 (173,731) (14.333) 187 39,739 {31,586) (5,200) 2,953 21,250 37,500 (18,576) (20,348) (2,674) (12.250) 8,620 13,522 5,888 30,000 {166) (13,636) {5,722) {1,250) 15,114 29,448 186,470 {26,886) (2,562) (128,281) (58,189) (743,374) (129,809) 8,620 896.339 31,776 20
ARCH Teesside Notes to the Financial Statements (continued) Year ended 31 March 2025 20. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current Assets 613 592,978 613 601,402 602,015 8,424 8,424 Net assets 593,591 Unrestricted Funds Restrided Total Funds Funds 2024 Tangible fixed assets Current Assets 1.225 572.159 1,225 603,935 31,776 Net assets 573,384 31,776 605,160 21