OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Acorns (North Tyneside)

2025-03-31-accounts

ACORNS (NORTH TYNESIDE) A Company limited by guarantee

REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2025

Charity number 1157078 Company number 08838624

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

1. Reference and administrative details

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025.

The trustees have adopted the provisions of 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).

Acorns project

7 Alma Place North Shields NE29 0LZ Principal office hours; 09.30 � 6pm Charity number 1157078 Company number 08838624

Trustees:

Fabienne Thompson (chair) Keith Williamson (treasurer) Sarah Charlton � appointed 10 October 2024 David L bury � appointed 10 October 2024 Stefenie Anderson � resigned 10 October 2024 Ruth Lewis � resigned 10 October 2024 Lisa Anne Stephenson � resigned 10 October 2024 Deborah Heron � resigned 10 October 2024

Secretary:

MaxineTennet

Banker:

Barclays PLC 3 Northumberland Square North Shields NE30 1QX

Independent examiner:

Jim Dodd 33 The Glebe Northumberland NE61 6HW

2. Structure, governance and management

The charity is overseen by a small board of Trustees, who are responsible for the overall direction, strategy and oversight of the organisation. At the end of the reporting period, the board consisted of 4 trustees who meet throughout the year to review the charity�s performance, set strategic objectives and ensure compliance with legal and regulatory obligations.

1

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

The board delegate day-to-day operational management to the CEO who reports directly into the board.

are identified based on the skills and experience, and diversity required on the board. They are appointed by resolution of the existing trustees.

the responsibilities of trusteeship, in line with Charity Commission Guidance.

Trustees make decisions collectively with each trustee having equal voting rights. Where urgent decisions are needed between meetings, delegated authority may be exercised by the Chair and one other trustee, in consultation with the Chief Executive.

Key risks are identified, assessed and mitigated through appropriate policies, procedures and oversight

annually, taking into account bench-marking data, affordability and fairness. No trustee receives remuneration for their role as a trustee.

Organisational structure and decision-making;

3. Objectives and Activities:

The principal object of the charity is to relieve the needs of children and young people, adults and families who have suffered from and/or are likely to suffer from domestic abuse in their homes or elsewhere particularly by the provision of support services and advice calculated to relieve those needs.

2

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT For the year ended 31 March 2025

Our Mission Statement: We support children, young people and families affected by domestic violence and abuse, in North Tyneside and Northumberland. We aim to help survivors to recognise their own strengths and skills, putting the power of their recovery in their hands. Together, we stand tall.

Our Aims:

We will safeguard and promote the safety, welfare and rights of children, young people and their families who have suffered from violence and abuse within their home.

We aim to

Significant activities: Acorns has been providing valued services to victims and survivors of domestic violence aged four to 18 and their family members in North Tyneside for over 20 years, and services in Northumberland since 2018.

Acorns specialises in play therapy, one-to-one trauma informed counselling services, a wide range of wrap-around services such as parent and carer support, group work, prevention and healthy relationships work in schools and colleges, and one-to-one mental health and wellbeing support, in house, and in schools and the community.

How the charity�s activities help carry out its aims for public benefit

The trustees confirm that they have complied with their duty under Section 17 of the Charities Act 2011 to have due regard to the Charity Commission�s guidance on public benefit when reviewing the charity�s aims and objectives, setting its strategy and planning and delivering its activities.

Acorns works with survivors of domestic abuse of all ages towards achieving positive outcomes. Specialist services have been developed to tackle the incidence and impact of domestic violence and abuse by improving safety, improving mental and physical health, increasing self-esteem and confidence, thereby increasing individual and family life chances

During the year, we provided specialist support services including counselling, advocacy, group and 1;1 support to children and families across North Tyneside and Northumberland.

The trustees are satisfied that the charity�s work during the year has directly contributed to improving safety, wellbeing and outcomes for beneficiaries, and that it provides clear and demonstrable public benefit.

3

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

4. Achievements and Performance

We are a trauma informed organisation and all our services are designed around the needs of the individual and/or the family unit. We provide our services free, at our two premises in North Shields and our Wallsend Community hub, out in the community and within schools,

in delivering domestic abuse services and of developing our services to meet the ongoing needs of the families we work with.

our services, this grants access to our wraparound services for the rest of their family, such as supplementary activities and groups. This holistic, service user led approach aims to strengthen the family unit, focussing on resilience while improving attachment, trust and

with us to create a bespoke care plan, based on their individual needs:

4

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

The impact of our work.

Domestic abuse is a complex form of trauma, which presents in multifaceted ways. Survivors may experience a wide range of effects including: high levels of anxiety; self-blame; low selfesteem and self-worth; exhaustion; fear; anxiety; depression; loss of self-efficacy; social isolation; loss of trust; traumatic bonding; diminished perceptions of alternatives; hyperarousal; hyper-vigilance; and impaired decision-making and problem-solving abilities.

Over the year we have been grateful for the continued support of a team of volunteers delivering Adult Recovery Services (counselling) and whilst the decision was taken to dissolve adult therapy, it does not diminish our thanks to the volunteers who have supported Acorns and adult clients in the recovery journey.

This year, we were unable to realise the expected level of income needed to sustain the charity in its current format, and so, as the year came to end, Trustees agreed that an organisation restructure was required in order to balance costs and income.

5. Financial review

Reserves Policy

We aim to maintain a level of free reserves sufficient to meet the charity�s working capital requirements in order to sustain its current activities for at least 6 months in the event of a significant drop in funding. At 31 March 2025 total reserves were £44,957 (2024: £210,040) of which Restricted Funds were £nil (2024: £nil) and Unrestricted Funds were £44,957 (2024: £210,040). The level of reserves at the year-end falls short of our target and every effort will be made in the ensuing period to improve this.

Financial position

Key details of the year are:

Income Reduced by £110k
to		 £540k
Expenditure Increased by £64k to £705k
Operating surplus/ (deficit) Reduced by £174k
to		 £(165)k
Averagestaff numbers unchanged 21
Free Reserves� these are the funds we have available
to meet our expenses		 £45k
How many dayswould our free reserves last if our
income immediately ceased?		 24 days

To say that this has been a challenging year would be something of an understatement. As the year progressed it became increasingly clear that our income would fall well short of expectations and that we needed to instigate a cost cutting strategy. Our two major outgoings are on premises and on staff and it was clear that we had no alternative other than to reduce both. At about the same time as these decisions were being taken, our CEO resigned and was replaced by our interim CEO whose task it became to work alongside the Board of Trustees to implement this strategy in such a way as to minimise any negative impact on our services. As we go into 2025/26 we are increasingly confident that these

5

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

measures are having the desired effect and, whilst there is still some way to go, we can start to feel cautiously optimistic about our direction of travel.

Last year we reported that we were actively seeking new premises. For the reasons outlined above, that aspiration has had to be shelved until the charity has been returned to a sound financial footing.

Going concern statement

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The Trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

Risk Management

The Trustees have a risk management strategy that comprises: - an annual review of the risks the charity may face; the implementation and review of a formal risk mapping system and procedures to mitigate identified risks; the implementation of systems and procedures designed to minimise any potential impact on the Charity should they materialise.

Financial Risk

The organisation undertakes an annual strategic review to assess uncertainty in the economic climate and to mitigate any significant external risks to funding. Each year the organisation produces updated Business and Action Plans on which trustees and staff are fully consulted and progress against these is reviewed quarterly. A key element in the management of financial risk is the setting of a Reserves Policy and its regular review by trustees.

6. Plans for future periods

Over the coming year, we aim to maintain a lower cost base by ensuring staffing is aligned to project income; we have given notice on our lease of a 2[nd] property in North Shields and the staff will return to our main base. This will result in significant savings, once the notice period is over, or alternative tenants are found.

We will focus our work on our core values and objectives as set out in our governing document, supporting children and families to recover from domestic abuse, by taking a holistic �whole-family� approach, but cutting back on additional services which are unfunded, costly or detract from our core aims.

With the support of an experienced Interim CEO, we aim to ensure financial stability throughout the year and focus on good value for commissioners and funders whilst delivering continued outstanding outcomes. In addition, we are also focused on building the resilience of the organisation by recruiting in a strategic manner and upskilling staff to ensure a workforce that is more multi-disciplinary and can be utilised more effectively.

6

ACORNS (NORTH TYNESIDE) (A company limited by guarantee)

TRUSTEES ANNUAL REPORT

For the year ended 31 March 2025

7. Trustees responsibilities in relation to the financial statement

The charity trustees are responsible for preparing a trustees� annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company�s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by order of the board of trustees on and signed on its behalf by:

Fabienne Thompson

Chairperson

7

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES

For the year ended 31 March 2025

I report on the financial statements of Acorns (North Tyneside) for the year ended 31 March 2025, which are set out on pages 9 to 21.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.

exceeded £250,000 and I am qualified to undertake the examination by being a Fellow of the

Association of Charity Independent Examiners.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

I have come 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 accounts to be reached.

Jim Dodds FCIE 33 The Glebe Morpeth NE61 6HW Date: 9 December 2025

8

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)

For the year ended 31 March 2025

==> picture [495 x 364] intentionally omitted <==

----- Start of picture text -----
Unrestricted Restricted Total Total
Funds Funds 2025 2024
£ £ £ £
Income from:
Donations and legacies 6 7,068 - 7,068 5,290
Charitable activities
Grants and contracts 7 348,497 176,518 525,015 635,034
Other trading activities 8 6,096 - 6,096 9,677
Investments 9 1,348 - 1,348 14
Total income 363,009 176,518 539,527 650,015
Expenditure on:
Raising funds 10 107 - 107 173
Charitable activities
Operation of the charity 11 527,985 176,518 704,503 640,668
Total expenditure 528,092 176,518 704,610 640,841
Net income/(expenditure) and net -
( 165,083 ) ( 165,083 ) 9,174
movement of funds
Reconciliation of funds
-
Total funds brought forward 210,040 210,040 200,866
Total funds carried forward 44,957 - 44,957 210,040
Notes
----- End of picture text -----

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 12 to 21 form an integral part of these accounts.

9

Charity Number 1157078 Company Number 08838624

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

BALANCE SHEET

As at 31 March 2025

==> picture [495 x 328] intentionally omitted <==

----- Start of picture text -----
Total Total
2025 2024
£ £ £ £
Current assets
Debtors 18 12,163 6,131
Cash at bank and in hand 19 161,420 276,914
Total current assets 173,583 283,045
Creditors: amounts falling due within
one year 20 ( 128,626 ) ( 73,005 )
Net current assets 44,957 210,040
Total assets less current liabilities 44,957 210,040
Total net assets or liabilities 44,957 210,040
Funds of the charity
Unrestricted income funds 44,957 210,040
Restricted income funds - -
Total funds 44,957 210,040
Notes
----- End of picture text -----

The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

The notes on pages 12 to 21 form an integral part of these accounts.

These financial statements were approved by the Board on:

and are signed on its behalf by:

Keith

Trustee

10

Charity Number 1157078 Company Number 08838624

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

STATEMENT OF CASH FLOWS

For the year ended 31 March 2025

==> picture [497 x 331] intentionally omitted <==

----- Start of picture text -----
2025 2024
£ £
Cash flows from operating activities
Net Movement in funds ( 165,083 ) 9,174
Add back:
Deduct interest income shown in investment activities ( 1,348 ) ( 14 )
Increase in trade receivables ( 6,032 ) 4,800
Increase in trade payables 55,621 38,554
Cash generated from operations ( 116,842 ) 52,514
Cash flow from investing activities
Interest received 1,348 14
Net cash used in investing activities 1,348 14
Decrease in cash and cash equivalents ( 115,494 ) 52,528
Cash and cash equivalents at start of year 276,914 224,386
Cash and cash equivalents at end of year 161,420 276,914
Notes
----- End of picture text -----

The notes on pages 12 to 21 form an integral part of these accounts.

11

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

1 Accounting Policies

The principle accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

2 Basis of accounting

2.1 Basis of preparation

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with 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) �Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Acorns (North Tyneside) meets the definition of a public benefit entity under FRS 102.

2.2 Preparation of the accounts on a going concern basis

The charity reported total unrestricted funds at the year end of £44,957 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

3 Income

3.1 Recognition of income

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliably.

3.2 Offsetting

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.

3.3 Grants and donations

Income from government and other grants, whether �capital�grants or �revenue�grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance or provision of other specified service is deferred until the criteria of income recognition are met.

12

(A company limited by guarantee)

ACORNS (NORTH TYNESIDE)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

3.4 Donated goods and services

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.

3.5 Volunteer help

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.

3.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

3.7 Income from membership subscriptions

Membership subscriptions received in the nature of a gift are recognised in donations and legacies.

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.

3.8 Investment gains and losses

This includes any realised or unrealised gains or losses on the sale of investment and any gain or loss resulting from revaluing investments to market value at the end of the year.

3.9 Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charities' work or for specific projects being undertaken by the charity.

4 Expenditure and liabilities

4.1 Liability recognition

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.

4.2 Charitable activities

All expenditure is accounted for on an accrual basis. Expenditure on charitable activities includes the costs of services to families and other activities undertaken to further the purposes of the charity and their associated

13

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

4.3 Governance and support costs

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

4.4 Irrecoverable VAT

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

4.5 Creditors

The charity has creditors which are measured at settlement amounts less any trade discounts.

4.6 Provisions for liabilities

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.

4.6 Pensions

The pension costs charged in the financial statements represent the contribution payable by the charity during the year.

5 Assets

5.1 Tangible fixed assets for use by the charity

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

The Charity currently has no tangible fixed assets.

5.2 Debtors

Debtors are measured at their recoverable amounts, being the amount the charity anticipates it will receive in settlement of the dept.

14

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of income

6
7		 Donations and legacies
Charitable activities
Income from grants
Sub total
CF Pea Green Boat Fund
Morrisons Trust
National Lottery Fund RC North East Region
LGA Foundation
Postcode Trust
Donations
The Coutts Foundation
Trusthouse Charitable Foundation
Sir James Knott Trust
Garfield Weston Foundation
1989 Willan Trust
Sy James's Place Foundation
REACH Fund
Community Foundation Northumberland Village
Homes Trust
Masonic Charitable Foundation
Other small grants <£2,500
National Lottery Fund Awards for All
Ballinger Charitable Trust
Angus Lawson Memorial Trust		 Unrestricted
Funds
£
7,068
7,068
20,000
-
-
7,500
10,000
-
2,500
15,000
20,000
2,000
1,500
-
-
-
-
-
-
1,500
80,000		 Restricted
Funds
£
-
-
-
-
4,167
-
-
-
-
-
-
20,000
5,000
5,000
15,000
1,008
-
-
8,748
14,165
73,088		 Total
2025
£
7,068
7,068
20,000
-
4,167
7,500
10,000
-
2,500
15,000
20,000
22,000
6,500
5,000
15,000
1,008
-
-
8,748
15,665
153,088		 Total
2024
£
5,290
5,290
58,700
10,000
10,000
15,000
40,000
30,000
10,000
15,000
30,000
20,000
5,000
-
5,000
5,540
5,000
5,000
-
-
264,240

15

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

7 Charitable activities continued

8
9		 Brought forward
Statutory income
Other income
Other trading activities
Fundraising events
Earned income
Income from investments
North Tyneside Council
Northumbria Police and Crime Commissioner
(PVSC Fund)
Other income
Northumbria Police and Crime Commissioner
(Community DA and SV Fund)
Northumberland County Council
Room hire
Bank interest		 Unrestricted
Funds
£
80,000
158,000
98,324
-
6,040
6,133
348,497
4,580
1,008
508
6,096
1,348
1,348		 Restricted
Funds
£
73,088
-
-
42,500
60,930
-
176,518
-
-
-
-
-
-		 Total
2025
£
153,088
158,000
98,324
42,500
66,970
6,133
525,015
4,580
1,008
508
6,096
1,348
1,348		 Total
2024
£
264,240
158,000
98,324
42,500
66,970
5,000
635,034
5,658
2,826
1,193
9,677
14
14

Income was £539,527 (2024: £650,015) of which £363,009 was unrestricted or designated (2024: £476,775) and £176,518 was restricted (2024: £173,240).

16

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

Analysis of expenditure on charitable activities

10
11		 Raising funds
Charitable activities
Direct costs
Support costs
Governance costs
Management staff salaries
Training
Rent
General running costs
Trustees meeting costs
Events and activities
Project costs
Sessional work
Volunteer costs
Client expenses
Room hire
Recruitment
Professional fees
Independent examiner's fees for reporting on
the accounts
Staff salaries
Staff travel & other staff costs
Equipment and materials
Fundraising costs
Consultancy and supervision		 Unrestricted
Funds
£
107
107
231,944
8,375
1,339
6,930
3,409
298
478
7,942
5,860
10,415
820
8,900
123,228
57,986
36,092
22,045
574
1,350
527,985		 Restricted
Funds
£
-
-
147,094
5,728
824
4,280
513
208
253
4,072
1,211
6,341
615
4,371
-
-
-
1,008
-
-
176,518		 Total
2025
£
107
107
379,038
14,103
2,163
11,210
3,922
506
731
12,014
7,071
16,756
1,435
13,271
123,228
57,986
36,092
23,053
574
1,350
704,503		 Total
2024
£
173
173
374,685
12,645
2,396
8,841
7,774
53
1,115
11,199
3,460
11,827
1,979
-
94,568
52,913
39,743
16,284
236
950
640,668

Expenditure on charitable activities was £704,610 (2024: £640,841) of which £528,092 was unrestricted or designated (2024: £467,601) and £176,518 was restricted (2024: £173,240).

12 Fees for examination of the accounts

There were no other fees paid to the examiner (2024: £nil)
Independent examiner's fees for reporting on the accounts		 2025
£
1,350
1,350		 2024
£
950
950

17

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

13 Analysis of staff costs, and the cost of key management personnel

Pension costs (defined contribution pension plan)
Salaries and wages
Social security costs		 2025
£
457,040
36,503
8,723
502,266		 2024
£
426,941
33,927
8,385
469,253

No employee received remuneration above £60,000 (2024: nil).

The key management personnel of the charity, comprise the Trustees and the Chief Executive. The total employee benefits of the key management personnel of the charity were £53,834 (2024: £51,147).

14 Staff Numbers

The average monthly head count was 21 staff (2024: 21 staff) and the average monthly number of full-time equivalent employees during the year were as follows:

Charitable activities
Administration
The parts of the charity in which the employee's work:		 2025
Number
14.2
1.8
16.0		 2024
Number
15.5
1.8
17.3

15 Transactions with trustees

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

Trustees' expenses

No trustee expenses have been incurred in the year.

Transaction(s) with related parties

There has been no related party transactions in the reporting period.

16 Defined contribution pension scheme

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

The employer's pension costs represent contributions payable by the charity to the fund and amount to £8,723 (2024: £8,385). There was £490 outstanding as at 31 March 2025 (2024: £1,668).

17 Corporation Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.

18

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

18 Debtors and prepayments (receivable within 1 year)

Other debtors
Trade debtors		 2025
£
350
11,813
12,163		 2024
£
608
5,523
6,131

19 Cash at bank and in hand

Short term deposits
Cash at bank
Cash in hand		 2025
£
65,016
96,208
196
161,420		 2024
£
6
276,613
295
276,914

20 Creditors and accruals (payable within 1 year)

Taxation and social security
Deferred income
Trade creditors
Pension
Independent examination of accounts
Accruals		 2025
£
10,681
13,979
490
1,350
102,126
128,626		 2024
£
-
6,887
1,668
950
63,500
73,005

21 Deferred income

Deferred income comprises of advance payments from grants that relate to future periods

Balance carried forward
Amount deferred in year
Amount released to income earned from
charitable activities
Balance brought forward		 2025
£
63,500
( 63,500 )
102,126
102,126

22 Events after the end of the reporting period

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.

19

ACORNS (NORTH TYNESIDE)

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

23 Analysis of charitable funds

Analysis of movements in unrestricted funds

Unrestricted funds
General unrestricted fund
Totals		 Fund
balances
brought
forward
£
210,040
210,040		 Incoming
resources
£
363,009
363,009		 Resources
expended
£
( 528,092 )
( 528,092 )		 Transfers
£
-
-		 Fund
balances
carried
forward
£
44,957
44,957

Purpose of unrestricted funds

General unrestricted fund The 'free reserves' of the charity.

Analysis of movement in restricted funds

Restricted funds
Family Support
Prevent and Cope Children and
Young People
Recovery North Tyneside
Recovery Northumberland
Reach Fund
Totals		 Fund
balances
brought
forward
£
-
-
-
-
-
-		 Incoming
resources
£
30,000
52,700
49,458
43,352
1,008
176,518		 Resources
expended
£
( 30,000 )
( 52,700 )
( 49,458 )
( 43,352 )
( 1,008 )
( 176,518 )		 Transfers
£
-
-
-
-
-
-		 Fund
balances
carried
forward
£
-
-
-
-
-
-

Purpose of restricted funds

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.

Family Support

Prevent and Cope Children and Young People

Recovery North Tyneside

Recovery Northumberland

Reach Fund

Adult counselling service and Family Support service working with adults aged 18+.

Young people's outreach 1-1 service, teen relationship service, First Response Service, flexible drop in for teens, group programme provision.

Therapeutic interventions and counselling for children and young people aged 4-18 in North Tyneside.

Therapeutic interventions and counselling for children and young people aged 4-14 in Northumberland.

Consultancy support with locating new premises.

20

(A company limited by guarantee)

ACORNS (NORTH TYNESIDE)

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31 March 2025

24 Capital commitments

As at 31 March 2025, the charity had no capital commitments (2024 -£nil).

25 Analysis of net assets between funds

Cash at bank and in hand
Other net current assets/(liabilities)
Other net current assets/(liabilities)
Cash at bank and in hand		 Unrestricted
Funds
£
161,420
( 116,463 )
44,957
Unrestricted
Funds
£
276,914
( 66,874 )
210,040		 Restricted
Funds
£
-
-
-
Restricted
Funds
£
-
-
-		 Total
2025
£
161,420
( 116,463 )
44,957
Total
2024
£
276,914
( 66,874 )
210,040

21