Charity registration number 1156578 PERSONALISED EATING DISORDER SUPPORT ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
PERSONALISED EATING DISORDER SUPPORT LEGAL AND ADMINISTRATIVE INFORMATION Trustees R Ferris L Probert S Brown P Palel A Goode M Ward Co-Founders M Scott S Rattle Charlty number 1156578 Principal addres$ The Bam Hodgson Centre Werrington Petert)orough PE4 5DU Independent examlner Kerry Hilliard ACA FCCA CTA Bankers HSBC Cathedral Square Peterborough Cambs PE11XL
PERSONALISED EATING DISORDER SUPPORT CONTENTS Page Tfuslees, report Statement of trustees, responsibilities Indep6ndent examiner's report statement of financial activities 10 Balance sheet 11 Notes to the financial statemenls 12-20
PERSONALISED EATING DISORDER SUPPORT TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The trustees present Iheir annual report and financial statements for the year ended 31 March 2024. The financial statemersts have been prepared in accordance with Ihe acceunling policies set oul in note I to the financial stalemenls and comply wilh Ihe charity's trusl deed, the Charities Act 2011 and "Accounting and Reporting by Charities.. Statement of Recommended Practlcg applicable to charities preparing their accounts in accordance wsth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" {effeclive 1 January 2019). QweTview We started 2024 focused on three priorities for the year and I'm delighted to share an overview of the progress that we made against these, during what was another challenging year for people suffering the unbearable and deadly burden of eating disorders. PEDS has helped more people than ever before. to find and build a life to get well for and l am proud and grateful to be chair of this amazing charity. Priority One is to build on the strength of our core NHS relationships and our ability to work collaboratively wilh NHS teams to demonstrate the value and impact of our services. We achieve a great deal with the teams in both adult and young people, across Cambridgeshire and now Lincolnshire and the wider East of England Network. We've become the first VCSE partner to inlegrate into the NHS System One data platform which gives us a unique ability to oollaborate. This is a great achievement and a tremendous effort from the team. Priority Two 15 to develop our offering and in doing so provide more help to people whilst broadening the scope of income into the charity. There have been several standout achievements in this area including the development of our training and education programme that works wilh schools. GP practices. businesses and colleges. We have also enhanced our work with Universities, strengthened our peer support offering and defined our advocacy service. These really matter because we can lackle eating disorders systemically and not just at the point of referral or when people first seek help. Priority Three is to establish a PEDS Cenlre. i.e, a place from where we can deliver help directty to people. provide specialist training, link with other services and run our ¢harlty from one central hub. bringing the team and our neighbourhood together. A true highlight therefore was when we were awarded a grant from Peterborough City Council lo do just that. I'm delighted to say Ihat we now hav8 our premises, and are turning it into a unique facility for which to operate and a longer-lem home for the charity. We found Dur place. Oblectives and activities The Ifuslees have paid due fegard to guidance issued by the Charity Commission in deciding what activities the chaiily should undertake. The servi¢e objectives of the charty are 'to relieve the sickness and distress of persons with or affected by eating disorders, lo preserve and protect good health and to advance education for the pvblic benefit by.. Providing education, support and early inteTvpntion to those experiencing an eating disorder and thelr familiesl carers to provide a service thal is accessible to all regardless of age. gender, race, ethnicity, disability- To increase awareness and understanding of eating disorders amongst both the public and professionals and provide an eady intervention seNi¢e that can be accessed via self referrals, gp's, third sector organisalions, community mental health teams, child & adolescent ment21 health services and inpatient hospilals. To enable multl agency working beeen servÈces, signposting. enabling joint working and collaboration to facilitate a seamless seNice across all teams- To help individuals manage their physi¢al and psychological symptoms to enable them to achieve maximum qualty of life.
PERSONALISED EATING DISORDER SUPPORT TRUSTEES, REPORT {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 NHS programme NHS Eating Disorder SeNices are our main partner with whom we collaborate to care for both children and adults as well as supporting families and carefs. We've be¢ome a trusled partner to NHS ED seNices. working closely with their team5 to ensure the best outcomes for people who need NHS care. Our service helps people to get the right level of care, and access treatment and support after discharge to maintain recovery. This helps NHS teams to care for people in most need of treatment, to effectively treat and to sustain their recovery. Binge Eating Disorder (BED} group - We have designed and implemenled a binge-eating disorder group which is designed to operale every week and online to help people overcome a binge-eating disorder. We help participants leam about the physical and psyGhological impa¢t of binge ealing and some of the drivers for maintaining the disorder. Each week participants leafn a new sktll and are then encouraged to put their new learning into practice whilst checking in wilh themselves. The BED group has the potential to reach more service users and we are gathering rnore data on ils effectiveness and providing a resource that in the future, could be utilised by olher partners looking to work with and be supported by PEDS. Healthy You We have been working closely with the Healthy You team leads, both the Health trainer coordinator and adult weight management coordinator, to raise awareness of eatin9 disordets and to address a rise in patients being referred for weight management seNices when they are suffering from an eating disorder. The collaboration hopes Ihat by increasin9 awareness of eating disorders for the Healthy You and clinical triage teams, patients will be referred to eating disorder SeIce$ more swiftly and Teceive the help needed. We have also identified that we have patients who have completed the PEDS journey and are still dissalisfied with their weight and if left unsupported, may relapse and result in a return to old, restrictive-type behaviors. to control weight. We have constructed a pathway with Healthy You thal outlines when and how to refer to PEDS and also when and how we can refer to Healthy You. after patients have completed their PEDS joumey. Our Steps to Stabilise (STS) model was created to help wtth our waiting list. This enables suilable patients to re1ve 2 sessions, giving them the tools to stabilise their eating disorder before trealment starts. This has been a great success, with 100•A of patients saying they were very satisfied with the service. University Programme We continue to work with both Anglia Ruskin and Cambrid9e University, allowing students to refer to us for support quickly. Supporting students in university is cittical to enable them to cope with the pressures that they experience, to succeed in their university life and go on to build that life to get well for, Accoss care programme The outcomes for people are far more positive when they receive support quickly. Eating disorders have one of the highest mortality rates of any psychiatric illness, and the impa¢t of the COVID 19 pandemic and subsequent cost of living crisis on mental health and well-being has been signifi¢ant. The number of people falling ill has Increased. the acuity (level of illness) and ¢omplexity are alsr) highei. This makes il a priority for us to reach people as early as possible into their eating disorder journey and lo maintain a dedicated focus on prevention and eilucation. Helping people lo access carè for an eating disorder is a vital service thal we provide. People who are suffering or who have GOnrn$ about someone are able to contact us and get help to find the support and a¢¢ess the care that they need. en someone reaches out to us for help or is referred by someone else we are able to assess Iheir needs and respond. Peer support• parent, and ¢arer programmes The team are trained to deliver the New Maudsley parents and ¢arèrs workshops. This is 5 x 2-hour workshops that are aimed at lowering anxiety and distress in family mernbers and to give carers communication tools, skills and techniques that help them engage their loved one lo improve their self-esteem and develop the resilience to embark on change. We have rer£ntly started our 4U) cohort. The team are also development of joint training with NESSIE for parents. The parent support group has run weekly, for 50 weeks of the year supporting those with Anorexia and Bulimia from within their homes.
PERSONALISED EATING DISORDER SUPPORT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perforn)ance Additional A¢hievements over the pasl year: CPD accreditation of our Iraining and educalion programme, Being asked to present on Eating Disorders and our work with the Universities at Ihe national Student Health Association Mental Health Conference. Delivering 3 best practice presentations to NHS East of England Clinical NeOrk. Strengthening our relationship5 With our partnering VCSE organisations al Regional Eating Disorders Charities Alliance Network (REDCAN) as we continue our membership lo develop fvrther best practi and research in the field of eating disorders. Expanding our staff via our clinical team, peef SUPPOrt, training and education and adminlslrative team. Integration with our Children and Young People's pathway lo provide rapid step up and step down care in collaboration with our NHS colleagues. Shared care agreements with rseighbourhood NHS partners to provide holistic patient care. The establishmenl and launch of a Nationally accessible Lived Experience Peer Support Wotker Group delivered by PEDS. • The addition of a Pets as Therapy dog to the team, to be able to support patients and their loved ones and families where helpful. Becoming a Living Wage Employer. Moving our dinical system to Syslemone, allowing us to communlcale more smoothly with cur primary and secondary care colleagues. ICB Healthier Futures Grant Funding which has enables us to obtain a premises to operate out of and lo be able to share this with our neighboufhood lo increase engagement and foster collaborattve partnerships. * The success of our PEDS 10yrAnniversary which was attended by 94 individua15, patients past and present, GPS. NHS colleagues. schools, partners and our local neighbourhood. You can view footage from the evenl here= (ple8se note, you may need to GOPY and paste the ft>llowing links into your web browser via google for any issues with accessing the docufftenls) https'.Ilvimeo.comlparkesproductionslreview11035426101119a08a3ffa Increased media work to raise awareness of eating disorders,. BBC New5- Eating Disorder Charity Gave me back my life: httPS:Ilwww.bbc.co.uklnewslarticleslclyj4x2vSvdo PEDS Wideo and Peterborough Telegraph Artl¢lg https..Ilw.peterborOUghlodaY.co.UkIheaIth/Qatjn9-dl$Order-Charlty-in-peterbOf0Ugh-d0dge5-IIc0dIng-drama-to- celebrale-its-tenth-anniversary-with-celebrity-guest4908703 Vvhat do our partners across Cambridgeshire say about PEDS7 Video.https'.Ildrive.google.comlfileld11 B2RGXZ2bBo6n7iUj3V12cA7xuNAxZoZ-fview?usp-drive_link Meet the team. our team video which we send to patiènts so they know what to èxpect and who we are: https.'Ilvimeo.comlparkesproduclionslreview1103324666913489447e14 password.. PEDS
PERSONALISED EATING DISORDER SUPPORT TRUSTEES. REPORT (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Our 2024 vldeos which highllght our work and the people we reach. Password 'PEDS' PEDS case study 1- male httpsJfvimeo.comlparkesprodu¢tionslreview110353592931b44d56d442 PEDS case study 2 - mother Mtps:lfvimeo.comlparkesproductionslreview110353598571cac3e88e64 PEDS case study 3- young person https:Ilvimeo.comlpatkesproduclionslreview1103536076411376540871 PEDS case study 4- male https.'Ilvimeo.¢omlparkesproductionslreview110353615601424d3a9cfb PEDS case study 5- NHS CPFT Adult https.'Ilvimeo.¢omlparkesprtxlu¢tionslreview110353622421a035f23bfa PEDS case study 6- NHS CPFT CYP GAMHS https'.Ilvimeo.comlparkesproductionslreview110353625571¢ad59a369e From 1st April 2023 to 31st March 2024 PEDS reiVed 590 referrals, 108 of which were children and young people. PEDS provided 1..1 andlor group support lo 269 patienls. The remaining patients were either referred to our se¢ondary ¢are colleagues or directed to the appropriate organisation or support services. Over 1,200 professionals partiGipated in PEDS Training and Education sessions, which were delivered to GP practices, schools, and various other organisations. Fundraising Overview PEDS once again had runners in the Cambridge Half Marathon and we also held a PEDS friends-sponsored walk. VCSE partner engagement We are proud to be a founding partner of REDCAN an Alliance of Eating Disorders Charities across th8 UK and is an acronym for Regional Eating Disorders Charities Network and Alliance. A total of eight regional eating disorder charities, coming together to form the UK'S VCSE provider collaborative, delivering expert-by-experience care doser to people.
PERSONALISED EATING DISORDER SUPPORT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Feedback recelved from Patients I would draw your attention to the feedback we receive from the people that we help. This is the testament to our work, our nurse-led caring ethos and our ability to help people build a life to gel well for. .1 am incredibly grateful for the support that my daughter received during our recent visit lo PEDS. Knowing PEDS is nurse led I was keen to get my daughter seen by an ED spe¢ialisl rather Ihan a Dr who completely missed those all-important signs. After contacling PEDS with my concems. we were seen within a couple of days, which was crucial before my daughter could change her rnind. We were mel by a PEDS Nurse who immediately put my daughter at ease, with her compassion and understanding of EDS, she expertly gained a fvll and accurate picture of how my daughter was stnjggling, and carefully encouraged her to agree to a referral to our local CAMHS ED services. The nurse made the referral process smooth and efficient. assisling me with any questions I had. Only today the nurse at the CAMHS ED seNiGes said that other areas desperately need services like PEDS: they provided us with thal vital first slep to a¢sSing the services my daughter so greatly needs and l ¢an't thank them enough. (Mpther lo daughter aged 161 "I stopped Iracking food and I've refrained from purging. I no longer constantly weigh myself and I've ¢onquered fear foods (I felt this made biggesl differen¢e to my life). I've changed my core beliefs to stop judging people based on sizel weight and nol comparing myself to them and I'm able to truly smile at reflection. I'm no longer restricting food and stabilising weight" (Female Aged 19) .1 am so gralefvl for having worked with PEDS and for the help in allowing me to achieve so much and build a life free from an ED which is bringing me so much joy and Ihe mosl amazing experiences, I look forward to the future. (Female Aged 19) .1 explained (to someone considering a PEDS referral) that I f811 PEDS approached things differently to perhaps. the conventional ways of things. I really felt my individual background and mix of conditions were appreciated in a holistic way. They gel to know the person. Basically, their knowledge, just their general approach. allY helped me form new associations wrth food" (Male aged 42) .1 would just like lo say my appreciation for getting me on track and things really improving with my health. I'm still managing to keep on track despile a lot of Stress and really can't thank you for that push you give me. PEDS has been absolutely amazing and l am so grateful, wtthoul PEDS I wouldn't have been able keep stable over Christmas and my menlal and physical health has improved. We (my family as well) can't thank you enough., (Female aged 23) "Thank you so much for seeing us again and helping our daughler get back on track, I cannot thank PEDS onough for always helping us" (Mother to daughter aged 23)
PERSONALISED EATING DISORDER SUPPORT TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The YearAhead For 2025 our priorities remain the same as we build again on what we aGhieved in 2024. Things to look out for in the year ar&.. The building of NHS relationships across Ihe East of England recognising the power ol our collaboration in helping people, and Ihose around them. to avoid becoming ill where possible and to access Ihe help Ihey need to build a lrfe to get well for when necessary and in a way that works for them. Our work with Universities expanding SD that we can reach more young people at a critical stage in their lives when the risk of eating disorders is at rts highest and at the same time the opportunity lo build their life lo get well for is greatesl. Our work with the Lkno leading Cambridge universities is a beacon of best practice for other institutions. . The further development of our Advocacy service which provides spe¢ialist signposting and support to access help close to home. Our training and education programrne. wÉlh a focus on prevention, expanding across the east of England and into mote lypes of organisations 5uGh as local businesses. . A pioneering projecl to harness the power of Al to guide and mentor people that are at risk of eating disorders or who can gain strength in their recovery. . The impact of our PEDS Centre on our abilty to deliver services and to partner wilh other Community or9anisations locally and regionally. To do all this we must remain commrtted lo ptoviding the best possible, personalised care to the people who come to us for help, we must continue to attract the best people into the charity and be a great team to work with, and we musl strengthen our role and visibility in the ¢ommuntties we seNe. We value the support we get from our partners in the NHS. local government, businesses. other charities, schools and universities. I thank the individual volunleers, friends of the charity who raise money for us and businesses that grant us funding support for what we Stsff Tralnlng In addition to mandatory trainin9. our staff have also attended.. Oliver McGowan fa to face training. Finance training. Flnancial review It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between Ihree and six month's expenditure. The trustees consider that reserves al this level will ensure that, in Ihe event of a significanl drop in fundin9, they will be able to Continue the charity's current activities while considération is given to ways in which additional funds may be raised. This level of reserves has been mainlained Ihroughout the year. The Trustees have assessed the major risks to which the Charily is exposed, in particular those related to the operations and finances of the Charity. and are satisfied that syslems are in place to mitigate their exposure to the major risks. The Trustees will continue to monitor and review the risks as they deem appropriate. StN¢ture. governance and management Personalised Eating Disorder Support IPEDS) is a charitable incorporaled organisation which was registered on 8 April 2014. The governing document was adopted on 8 April 2014. Prior lo this. since 2013 we provided services as an affiliate of the established LutonlBedford eating disorder Charity CARALINE.
PERSONALISED EATING DISORDER SUPPORT TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The Irustees who seNed during thè year and up to the date of signalure of the financial statements were: R Ferris H Walker L Probert S Brown P Patel A Goode M Ward (Resigned 27 July 20231 The Trustees are appointed and serve in a¢¢ordan¢e wilh the Trust Deed. Training is given to new Trustees as necessary. Although there are regular Committee meelings the day-to-day administration of th8 Charity is delegated to Mandy Scott {SeNice Director) and Sue Ratlle ffreasurer}. None of the trustees have any beneficial interest in the cornpany. All of th6 Irustees are members of the company and guarantee to contribute £1 in the event of a winding up. Wilh a special Ihank you to our Board of Trustees, our Patrons Actress Michelle Collins and Sr Erika and our fantasti¢ team who all work tirelessly to save lives and help build lives to both get well for and stay well for. The trustees, report was approved by the Board of Trustees. SIl&owthvn lThu. 30th Jan 2025 f961t6& MTI 30 Jan 2025 Date-
PERSONALISED EATING DISORDER SUPPORT STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees 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 Pra¢li¢e). The law applicable to charities in England and Wales 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 of the charity for that year. In preparing these financial statements, the trustees are required to- select suitable accounting policies and then apply them consistently: - observe the methods and principles in the Charilies SORP; - make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial stslements.. and prepare the financial statements on the going ¢on¢em basis unless it is inappropriate to presume that the charily will ¢ontinue in operation. The trustees are responsible for keeping sufficient accounting records that disclose with reasonable a¢curacy at any time the financial Position of th& charity and enable them to ensure that the financial ststemenls comply with the Charities Act 2011. the Charity (Accounts and Reports) Regulations 2008 and the provisions of Ihe trust deed. They are also responsible for safeguarding the assets of the charily and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
PERSONALISED EATING DISORDER SUPPORT INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PERSONALISED EATING DISORDER SUPPORT I report to the trustee5 on my examination of the financial statements of Personalised Eating Disorder Support {the charity) for the year ended 31 March 2024. Responslblllties and basig of report As the trustees of the tharity you are responsible for the preparation of the financial slalements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I report in respect of my examination of the ¢harity'S financial statements carried out under section 145 of the 2011 Acl. In carrying oul my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b> of the 2011 Act. Independent examlnerfs statement Since Ihe charity's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination be¢Ause l am a member of Ihe Instrtute of Chartered Accountants for England and vleS, which is one oflhe listed bodies. Your attention is drawn lo Ihe fact that the ¢harity has prepared financial statements in accordance with Ac¢ounting and Reporhng by Charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) in preference lo Ihe Accounting and Reporting by Charities- Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. l understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Awunting Practice efeclive for reporting periods beginning on or after 1 January 2015. I have compleled my examination. I confimi that no matters have come to my attention in connection with lh8 examination giving me cause to believe that in any malerial respect.. accounling records were not kepl in respect of the charity as required by section 130 of the 2011 Act,. or the financial statements do nol accord with those records.. or the financial statements do not comply with the applicable requir8ments concerning Ihe form and content of accounts set out in the Charilies (Accounts and Reports) Regulalion$ 2008 other than any requirement that the accounls give a true and fair view which is not a matter considered as part of an independent examination. I have no concems and have corne across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Kery Hilli8rd ACA FCCA CTA Inslilute of Chartered Accountanls in England and Wales Price Bailey LLP 36 Tyndall Court Commerce Road Lynchwood Peterborough PE2 6LR 211112)
PERSONALISED EATING DISORDER SUPPORT STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted funds 2024 Totsl Unrestricted Restricted funds furtds 2023 2023 Totsl 2024 2023 Notes nto Donations and legacies Charilable activities 29,165 336,359 29,165 336,359 12,218 372,262 12,218 372,262 T(tytal Income 365,524 365,524 384,480 384,480 enditure on: Charitable a¢tivities 320,693 320,693 206,409 206,409 Other 5,000 5,000 Totsl expenditure 325.693 325,893 206,409 206,4Q9 Gross transfers between funds Net income for the yoarl Net movemènt in funds 80,502 (80.502) 39,831 39,831 258.573 (8Q,502) 178,071 Fund balances at 1 April 2023 286.506 108.435 27,933 8Q,502 108,435 Fund balances at 31 March 2024 326,337 326,337 286.506 286,506 The statement of financial adivilies includes all gains and losses recognised in the year. All inwme and expenditure derive from continuing activities. 10-
PERSONALISED EATING DISORDER SUPPORT BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Flxed assets Inlangible assels Tangible assets 11 12 5,000 1,906 548 546 6,908 Current assets Debtors Cash at bank and in hand 13 43,427 346,968 66,833 235,789 390,395 302,602 Credltors: amounts falling due within one year 14 {64,604) (23,002) Net current assets 325.791 279,600 Total assets less current Ilabilities 326,337 286,506 In¢ome lunds Unrestricted funds 326,337 286,506 326,337 286,508 30 Jan 2025 The financial statements were approved by the Trustees on &AfQWBwn fAA}è%GMT u. 30th Jan 2025 11
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ounting policie$ Charity informatlon Personalised Eating Disorder Support is a Charitable incorporated organisation. 1.1 A¢¢ounting convention The financial stalements have been prepared in accordance with the Gharity's governing document, the Charities Act 2011 and the Charities SORP Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with tha Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021" (effective 1 January 2019). The charity is a Publi¢ Benefit Entity as defined by FRS 102. The charity has taken advantage of Ihe provisions in the SORP for charities not to prepare a Statement of Cash Flows. The financial statements have departed from the Charities (A¢¢ounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. Thi5 departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations bul which has since been withdrawn. The financial 5tatem2nts are prepared in slerIn9. 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 hi51oriGal ¢o$t conventlon. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements. the trustees have a reasonable expectation that the charity ha5 adequate resources to continue in Operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charftable funds Unrestricted funds are available for use al the discretion of the trustees in furtherance of their charitable objectives. Restricted funds are subject lo specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial ststements. 1A In¢ome Income is recognised when the charity is legally entitled lo it after any performance conditions have been met, the amoL*nts can be measured reliably, and il is probable thal income will be received. Cash donations are reGognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in relation to donations received under Gift Aid or deeds of covenant 15 recognised al the time of the donation, No amoun15 are included in the financ1 statements for seNices donated by volunteers. Grant income is recognised according to the temis of eath individual agreement. 12-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting policles (Contlnued) 1.5 Expendlture Expenditure 15 recognised once the is a legal or constructive obligalion to transfer economic benefit to Ihird party, it is probable thal a transfer of economic benefits will be required in settlemenl, and the amount of the obligation can be measured reliably. Expenditure 15 classified by a¢tiMty. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each a¢tivity. Direct rosts attributable to a single activity are allocated directly to that activity- Shared costs which conlribute to more than one activity and SUPPOrt costs which are not attributable to a single aclivÉty are apportioned between Ihose activities on a basis consislenl with the use of resources. Central slaff costs are allo>ed on the basis of time spent. and depreciation charges are allocated on the portion of Ihe asset's use. 1.6 Intangible fixed assets other than goodwlll Intangible assets acquired separalely from a business are recognised al cost and are subsequently measured at ¢osl less accumulated amortisation arsd aGcumulated impaimient losses. AmDrtisation is recognised so as to write off the cost or valuation of assets le5S their residual values over their useful lives on the following bases= Websi18 10 years straight line 1.7 Tangible fixed assets Tangible fixed assets are initially measured at cosl and subsequently measured at cost or valualion. net of depreciation and any impairmenl losses. Depreciation is recognised so as lo write off the ¢ost or valuation of assets less their residual values over their useful lives on the following bases.. IT equipment 3 years slraight line The gain or loss arising on the disposal ofan asset is detemiined as the differen¢e between the sale proceeds and the carrying value of Ihe asset, and is recognised in the slatement of financial activities. 1.8 Impairment of fixed assets Al each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assels to determine whether there is any indication that those assels have suffered an impairment loss. If any such indication exists. the recoverable amount of the asset is èstimated in order to delermine Ihe extent of the impairment loss (if any). 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid inve51menls with original maturities of three months or less, and bank overdrafts. Bank overdrafls are shown wilhin borrowings in current liabilities. 13-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcles (Continued 1.10 Finan¢ial Instruments The charity has ele¢ted to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'other Financial Instrumenls Issues, of FRS 102 to all of tts financial instruments. Financial inslruments arè recognised in the charitys balance Sheet when the Charity becomes paty lo the contractual provtsions of the instrumenl. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when Ihere is a legally enforceable right lo sel off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liabilÈty simultaneously. Basic financlal assets Basic finan¢ial assels, whi¢h include debtors and cash and bank balances. are initially measured at transaction pri including transaction costs and are subsequently carried at amortised cosl 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 intere5L Financial assels dassified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially rewgnised al transaction price unless the arrangement Gonslitules a financing tr8nsaction, where the debt instrument is measured at the presenl value of the future payments discounted at a market rate of interesl. Financial liabiltties classified as payable within one yeai ale 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 ¢lassified as current liabilities if payment is due wrthin one year or less. If not. they are presented as nonwcurrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cosl using the effective interest method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contra¢lual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday entitlÈm@nl is recognised in the period in which the employee's setvitss are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to teminale the employment of an employee or to provide termination benefits. q.12 Retirement benefits Payments to defined contribution retirement benefrt schemes are charged as an expense as they fall due. 14-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Critical accountlng estlmates and judgements In the application of the charily's accounting policies. Ihe trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities Ihat are not readily apparent from other sources. The eslimales and assocrated assumptions are based on historical experience and olher factors that are considered to be relevant. Actual results tray differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounling estimates are recognised in the period in which the estimate is revised where Ihe revision affects only that period, or in the period of the revision and future periods where the revision affects bolh currenl and future periods. Donatlons and legacies Unrestri¢ted Unre$tri¢ted funds fund$ 2024 2023 Donations and gifts 29,165 12.218 Charltable actlvitiès Charltable Charftable Income Income 2024 2023 Training courses S8Tvices provided under contract Grants received 4,05Q 332,309 367,012 5,250 336,359 372,262 15
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charitable a¢tlvities Charitsble Charitsble activities activities 2024 2023 Staff costs Depreciation and impairment Advertising and publicity Postage and stalionery Repairs and renewals Subscriptions and training Compuler costs Insurance Fundraising ¢osls Nurse costs Meeting expenses 287,056 1.360 2.336 187,495 1.360 585 ii 206 296 3,867 6.430 598 6.547 2.801 5,100 336 406 2,154 2,899 1,473 1,200 1.022 4,636 316.597 203.566 Share of support costs (see note 6) Share of g0Veman cosls {see note 6) 1,177 2,919 1.043 1,800 320,693 206,409 Support costs Support GovemanGe costs costs 2024 Support Governance costs costs 2023 Telephone Bank Charges 1.107 70 1,107 70 756 287 756 287 Accountsncy Payroll lees 1,765 1,154 1,765 1,154 1,127 673 1.127 673 1,177 2.919 4,096 1,043 1,800 2,843 Analysed between Charitsble activities 1,177 2,919 4,096 1,043 1,800 2,843 Trustees None of the trustees (or any persons connecled with them) received any remuneration or benefits from the charity during Ihe year. 16-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Employees The average monthly number of employees during the year was: 2024 Number 2023 Number 11 Employment costs 2024 2023 Wages and salaries Social security Costs Other pension costs 262,802 19,489 4,765 173,694 10,854 2,947 287,056 187,495 There were no employees whose annual remuneralion was more than £60.000. Other Unrestricted funds Total 2024 2023 Net loss on disposal of intangible fixed assets 5,ODO 5,000 10 Taxatlon The charity Is exempl from lax on income and gains falllng within section 505 of the Taxes Act 1988 or section 252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. 17-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Intangible fixed assets Wgbsl Cost Al 1 April 2023 Disposals 5,000 15,000> Al 31 March 2024 Amortisation and impairnient At 1 April 2023 and 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 5.000 12 Tangible fixed assets IT ¢quipment Cost At 1 April 2023 4,080 At 31 March 2024 4.080 Depreciation and impairment At 1 April 2023 Depreciation charged in the year 2,174 1.360 At 31 March 2024 3.534 Carying amount At 31 March 2024 546 At 31 March 2023 1,906 13 Debtors 2024 2023 Amounts falling due within one year: Trade debtors Other deblors Prepayments and accrued income 41.810 66,733 100 1,617 43,427 66,833 18-
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 14 Credltors: amounts falling duo within one year 2024 2023 Notes Other taxallon and social security Deferred income Tr8de creditors other creditors Accwals and deferred income 6,043 54,760 1,605 995 1,201 15 20,605 848 644 907 64.604 23,002 1S Deferred income 2024 2023 other deferred income 54,760 20.605 Deferred income is included in the financial statements as follows: 2024 2023 Deferred incorne is included wilhin.. Current liabilities Non-current liabilities 54.760 20,605 Movements in the year. Deferred income at 1 April 2023 Released from previous periods Resources deferred in the year 20.605 {20,605} 54,760 12,505 {12.505} 20,605 Deferred income al 31 March 2024 54.760 20,605
PERSONALISED EATING DISORDER SUPPORT NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Restricted funds The income funds of the Charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: Movemènt In funds In¢omlng Balance at ro$our¢e$ 31 Mar¢h 2024 Balance at 1 April 2022 Tr•n$tgrs Balance at t Aprll 2023 NHS Cambridge and Peterborough 80.502 {80,502) NHS Cambridgeshire and Peterboiough is a grant to enable the charity to work with service users, carersl families and professionals in the Cambridge and Petetborough area to improve wailing times for those ferred to the charity and prevenling deterioration and supporting the service user lo stabilise and manage their symptoms. 17 Related party transactions There were no disclosable related party transactions during the year (2023 - none}. -20-