Company registration number. CE001579
Charity registration number. 1158156
Breakeven
Annual Rewt and Financial Statements
for the Year Ended 31 March 2025

Brcakeven
Contents
Reference and Adminisirative Details
Trustees, Report
2to5
Independent Auditors, Report
6t08
Statem¢nt of Finan¢ial A¢tivities
Balance Sheet
10
Statement of Cash Flows
Notes to the Financlal Ststements
12to20

Breakeven
Reference and Administrative Details
Charity Re£tstratlon Number
1158156
Company Registration Number
CE001579
The charity is incorporated in United Kingdom .
22 Kemps
HurstpieTpoint
Wesi Sussex
BN6 9UF
Registered o￿lee
Accountsnts
SRC Advisory Ltd
Preston Park House
South Road
Brighton
East Sussex
BNI 6SB
Bankers
HSBC
50 Church Road
Burgess Hill
West Su&8ex
RG15 9AE
Page I

Breakeven
Trustees, Report
The tNstees, who are dirttiors for the purposes of company law* present the annual report together with the
financial statements and auditors, report of the ¢haritable company for the year ended 31 Ma￿h 2025.
Objectives and activltles
Objects ond a¢ilvliafor ¢hepubllc benejll
The purpose of the charity is to protect and preserve health and relieve need among people suffering from
addiction5 and addictive behaviours, particularly. but not exclusively gambling and their families and ¢ar¢rs by .
a) providing treatment solutions and support b) providing qualified therapy and counselling C) providing
on80in8 SUPPOrt and programs to those suffering from addiction.
The principal activities of the charity in the period under review were that of the provision of counselling and
support services designed to advance and improve the quality of life of individuals and families through the
delivery of effcctive and responsive intervenlions, therapi¢s and couns¢lling sessions that seek to r¢solv¢
problems and issues. In addition, the charity provides quality training and guidance to others operalin8 in these
are&s. Our strategic vision is to build on the pasl work in the present and plan for the future.
Aclilevementsl perfornionce andplansfor ihefuiure
The results for th¢ year and financial position of the charity are as shown in the anncxed financial ststements.
The charity received grant funding from Gambleaware,the chosen charity to Commission Gamblin8 Related
Harni services across the United Kingdom. Breakeven were commissioned to deliver treatment and awareness
raising services in the East and Southeast of England by engaging with prospective clients and mobilising local
Systems and working closely with these systems io ensure Gambling was seen as an addiclion in the same way
(hey recognise Drugs and Alcohol and other addi¢¢ions. In addition, the charity has continued to develop a vast
range of counselling and support services it provides, which now includes WINGS which is a group for Women
in need of gambling support and Greenshoots which is an aftercare grouped developed to allow clients to engage
in a complete client journey that supports sustainable rccovery. The charity was instrumental in co creating an
Oulcom¢s Framework that helped a¢hiev¢ its objectives in Preventing Escalation of Harn]s, Ensurin8 Holistic
Treatment, ￿dUCIng barriers that drive inequality across society whilst Ensuring individuals received the mosl
appropriate service and ultimately ensuring Recovery las￿ During the year the charity also continued work
within the criminal Justice system delivering over 1000 AQA level l accreditations to both Prisoners and
Professionals within the criminal justice system. The charity managed to build relationships within the criminal
justice system Ihat resulted in delivering (reatment and awareness training io over 2500 people across 15
different prisons in the East and South East of England. The charity engaged with multiple local councils and
caring agencies which resulted in 2 local conferences being delivered to over 400 peopl¢. Br¢akcven also ,in
partnership with Beacon Counselling Trus¢ delivered the WO￿ Place Charter to various organisations and
businesses across its regions.
The Charity continued to deliver its core prnw and wds able to deliver its core Treatment services to over
5000 clients this financial year...
The plans for the future is to secure ongoing funding to make sure the Charity ¢an continue to grow and reach
more and more people that are in nttd of our services. &8 we have seen this year the need for our services is on
an upwards spiral.
During the year the Charity also received an award from HMP Highpoint recognising its outstanding work
within the prison Community.
Pa8e 2

Breakeven
Trustees, Rcport
Ruervespollcy andgobig concern
The Charity is working endlessly to bridge the gap between the spending and receiving of income and have
found it difficult due to the nature of its current fimding and expenditure, but is continually looking at ways to
add to its current reserves. which is minimal at the end of this financial year. In preparing ihe accounts, the
trustees considered that the rharity has a reasonable expectation to continue to receive incoming resources, to
enable it to continue its operations for the foreseeable future
Finan¢lal revlew
Principalfundlng sources
The principal source of fitnds are from Gambleaware the Commissioner for research ,¢ducation and Treatment
for those affected by gambling related hann.
Funds are received from Gamcare on behalf of Gambleaware as Br¢akeven is a partner of Gamcare the National
centre for Problem gambling Treatment
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees:
Gordon Chapman
Wayne Keane
David John West¢ott
Strueturei governance and management
Ndlure ofgovernlng documenl
Memorandum of Articles
Reeruilmeni and appoliitment oflruslees
The procedures for the appointment, retirement and removal of trustees are set out in the Constitution. The
daY-lo￿aY operational aSp￿ts of the charity have been delegated to the C.E.O Ian Semel and C.O.O Alex
Semel
Arrangemenlsforselllng key managemeiiipersoniiel remuiierallon
The trustee4 who met at rcgular intervals to fomiulate policy and d¢¢isions during the year, including the
aTrangements and criteria for setting the pay and remuneration of the cherity's key management personnel
Wa￿¢ K¢ane ( appointed 3010512018) G Chapman ( appointcd 24102114) D Westcott ( appointed 2210512022).
Organlsallonal slruclure
The organisation is a CIO registered as a charity on 7th August 2014 The charity is governed by the policies
made from time to time by the trustees together with the ternis of its Constitution which set out the objects and
powers of the charity.
Page 3

Breakeven
Trustces, Report
Major rtsks andmanagemen¢ oflhose rlsks
Risk Managemeni
The trustees have a risk management strntegy which comprises." an annual review of the principal risks and
uncertainties that th¢ charity faces and th¢ ¢stsblishment of policies. systems, and procedures to mitigate those
risks identified in the review.
Financial sustainability is the major financial risk for the charity. A key element in the management of financial
risk is a regular review of available liquid funds to settle debts and outgoing5 as they fall due and a¢tiv¢
management of trade debtors and creditor balances to ensure sufficient working capital is available.
Attention has been focused on non-financial risks and HR risks - an external audit by Stallard Kane helped us
identify our current robust procedures and areas to focus on for next financial year.
Risks managed by ensuring procedur￿ Risk Assessments and policies up to d￿e. with robust HR
policies in place and, regular awareness training for staff.
Relatlonshlps with r¢l8ted partlcs
RelAtcd Partles
None of the trustees receive remuneration or other financial benefit from their positions as trustees of the charity
ond any contractual relationship with a related party must be disclosed to the board of trustees.
Induetlon and trvdlnlng of Truslccs
New tn￿tee5 receive basic training and meet with existing trustees to understand their roles and the charity's
operations.
Trustees hav¢ received and consid¢r¢d relevanl Charity C(xnmission guidanrx on public benefit to ensure the
charity's aclivities align with its objectives.
Statement ofTrustees' Responslbllltles
The trustees (who are also the directors of Breakeven for the purposes of Company law) are responsible for
preparing the tntsiees, report and the financial statements in accordance with the United Kingdom Accounting
Standards (United Kingdom Generdlly Arxepted Accounting Pra¢ti¢¢) and applicable law and regulations. The
report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to
small companies.
Company law requires the trustees to prepare financial statements for each finaneial year. Under company law
the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view
of the slate of affairs of the charitable company and of its incoming resources and applieation of resource4
includin8 its income and expenditure. for that period. In preparing these finan¢ial sthternen￿ the trustees ar¢
required to:
select suitable accounting policies and apply them Consistently.
observe the methods Bnd principles ID the Charities SORP:
make judg¢m¢nts and estimates that are rca50nabl¢ and prud¢nL"
state whether applicable UK A￿OUntIng Standards have been followed. subject lo any material departures
disclosed and explained in the finan¢ial statements. and
Page 4

Breakeven
Trnstees, Report
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees ar¢ responsible for keeping adequate accounting records that are sulTicient to show and explain the
charitable CoMpan￿S transactions and disclose with reasonable accuracy at any time the financial position of the
charitable company and enable them to ensure that the financial statements comply with the Charities Act 2011
and Charity SORP (FRS102). They are also responsibl¢ for safeguarding the assets of the charitable company
and hence for taking reasonablc steps for the prevention and detection of fraud and other irregulariti¢s,
Disclosure of Inlormatlon to audltor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves aware of any
relevant audit inforniation and to estsblish that the charity's auditor is aware of that infomation. The trus1¢¢5
confimi that th¢r¢ is no relevant infonnation that they know of and of which they know the auditor is unaware.
Small eompanles provlslon statement
This rcport has been prepared in accordance with the small companies regime under the Companies Act 2006.
The annual report was approved by the Iruste¢s of the Charity on
and signed on its b¢half by:
Wayne K
Chairnian a
ne
stee
Page 5

Breakeven
Independent Auditor's Report to the Members of Breakevcn
Opinion
We have audited the financial slatements of Breakeven (the 'charity') for the year ended 31 March 2025 which
comprise the Ststement of Financial Activities, Balance SheeL Statemen¢ of Cash Flows, and Notes ¢0 the
Financial Statements. including significant accounting policies. The financial reporting frdmework that has been
appli¢d in their preparation is applicable law and United Kingdom Accounting Stsndards. including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025, and of its incoming
resources and application of resource4 including its income and expenditure. for the year then ended:
have been properly prepared in accordan¢¢ with United Kingdom Genernlly Accepted Accounting Practice;
and
have been prepared in ac￿rd8ft￿ with the requirements of the Charities Ac¢ 2011.
Basls for oplnlon
We conducted our audit in accordance with International Siandards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under thos¢ stand￿5 are further described in the auditor responsibilities for
the audit of the financial stat¢ments section of our report. We are independent of the charity in a¢¢ordance with
the ethical requirements that are relevant to our audit of the financial sta¢ements in th¢ UK, including the FRC'S
Eihical Standard, and we have fulfilled our oth¢r ethical responsibilities in accordanc¢ with these requirements.
We believ¢ thal the audit evidcncc we have obtsined is sutTieient and appropriate to provide a basis for our
opinion.
Page 6

Breakeven
Independent Auditor's Report to the Members of Breakeven
Conclusions relating to going coneern
In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the fjnancial statements is appropriate.
Based on the work we have perfomirf we have not identified any material uncertainties relating to events or
conditions thal individually or collectively. may ¢ast significant doubt on the charitys ability to continue as a
going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of thc trustees with respect to going concern are des¢ribed in the
relevant sections of thi5 report.
Other Inforniation
The other inforniation comprises the inforniation included in the Trustees, RepoiL other than the financial
statements and our auditor's report thereon. The trustees are responsible for the other inforniation. Our opinion
on the financial statements does not cover the other inforniation and we do not express any forni of assurance
conclusion thereon.
Our responsibility is to read the other inf0m￿tion an￿ in doing so. consider whether the other inforniation is
materially inconsistent with the financial stat¢m¢nts or our knowledge obtained in the cours¢ of the audit or
otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we are required to detem)ine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we hav¢ perfornied. we conclude that there is a material
misstatement of this other infonnation. we are required to report that fa¢L
We have nothing to report in this regard.
Matters on whlch wc are requlred to report by exeeptlon
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion:
the inforn)ation given in the TTh￿tee5' Report is inconsistent in any material respect with the financial
statements. or
sutTicient accounting records have not been kepL or
the financial statements are not in agreement with the accounting records: or
we have not received all the infornation and explanations we require for our audiL
Responsibilities of trustees
As explained more fully in the Tn￿tees, responsibilities statement set out on page 4-5. the Tn￿lee$ are
responsible for the preparation of the financial statements and for being satisfied thai they give a true and fair
view. and for such internal control as the Trustees detennine is necessary to enable the preparation of financial
statements that are free from material misstatemenL whether due to fraud or error.
In preparing the financial Statemen￿ the Trustees are responsible for assessing the charity's ability to continue
as a going concern, dis¢losin& as applicable. matters rclated to going concern and using the going concern basis
of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic
alternativ¢ but to do so.
Page 7

Breakeven
Independent Auditor's Report to the Members of Breakeven
Auditor responsibilities for the audit of the financial statements
We have been appointed as auditor undcr stttion 144 of the Charities Act 201 l and report in accordance with
the Att and relevant regulations made or having eff¢¢t thereunder.
Our objectives are to i)btain reasonable assurance about wh¢th¢r the financial ststements as a whole are free
from material misslatement. whether due to fraud or error, and to issue an auditor's report that include5 our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise
from fraud or error and are considered material if. individually or in th¢ aggregat¢, they could reasonably be
expected to influence the economic decisions of users taken on the basis of these fJnan¢ial ststem¢nts.
The extent to which our procedures are capable of detecting iTrcgularities. including fraud is detailed below:
B¢¢ause of the inherent limitations of an audiL there is a risk that we will not detect all irregularities, including
those leading to a material misststement in th¢ financial statements or nonwcompliance with r¢gulation. This risk
increases the more that compliance with a law or regulation is removed from the events and transactions
reflected in the financial statements, as we will be less likely to become aware of instances of nonvcompliance.
The Tisk is also greater regarding irregularities occurring due to fraud rdther than error, a5 fraud involves
inientional concealmenL forgery, collusion, omission or misrepresentation.
A further description of our responsibilities
is
available
the FRC¥ website at:
https:Ilwww.frc.org.uk/auditorslaudit-assurdnttlauditor-S-responsibilities-for-the-auditpof-the-fildescription-of-the
-auditor OAE20/0800/099s-responsli )ilities-for.This description forn)s part of our auditor's r¢porL
We communicate with those charged with governance regardin& among other matters. the planned scope and
timing of the audit and significant audit findings, including any significant deficiencies in internal control that
we identify during our audit.
Use ofour report
This report is madc solely to the charity's I￿￿tee5, as a body, in accordance with Part 4 of the Charities
(Accounts and Reports) Re8ulation5 2008. Our audit WO￿ has been undertaken so that we might state to the
charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose.
To the fvllest extent pennitted by law. we do not accept or assume responsibility to anyone other than the
charity and the charity's trustees as a body. for our audit worK for this ￿pOr4 or for the opinions we hav¢
fonned
(S¢nior Statutory Auditor)
For and on behalf of SRC Advisory Ltd. SL2tutory Auditor
Preston Park House
South Road
Brighton
East Sussex
BNI 6SB
Page 8

Brcakeven
Statement of Financial Activitics for the Year Ended 31 March 2025
(Including Income and Expcnditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
runds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Investment income
2,182.604
5.675
2,182,604
5,675
Total in¢ome
2,188,279
2.188,279
Expenditur¢ on:
Charitable activities
(2,051.700)
(2,051,700
Total expenditure
(2,051,700
(2,051,700
Net income
136,579
136.579
Net movement in funds
136.579
136.579
Rcconelllatlon of funds
Total funds brought forward
59,703
59.703
Total funds carried forward
196.282
Unrestrieted
funds
196,282
Total
2024
Iyote
Encome and Endowments from:
Donations and legaci¢s
Investhient income
1.691,211
3,025
1,691,211
3,025
Total income
1,694,236
1.694,236
Expcnditurc on:
Charitable a¢tivities
1,686,548)
(1,686,548)
Total expenditure
Net income
(1,686,548)
(1,686,548
7,688
7.688
Net movemenl in funds
7.688
7.688
Reconeiliation of fund$
Total funds brought forward
52,015
52,015
Total fimds carried forward
59,703
All of th¢ ¢harity'S activities derive from continuing operations during the above two periods.
59.703
The notes on pages 12 to 20 forni an integral part of these financial stat¢ments.
Page 9

Breakeven
(Registration number: CE001579)
Balanee Sheet as at 31 March 2025
2025
2024
Note
Flxed assets
Tangible assets
10
85,570
90,517
Current assets
Dcbtors
Cash at bank and in hand
12,643
177.891
69,879
14,693
84,572
12
190,534
Credltors: Amounts f2lllng due wlthln onc year
13
79.822
115,386
Net ¢urr¢nt ass¢tsl(Ilablllties)
110,712
30,814
Net assets
196,282
Funds of the eharlty:
Unrestrleted Income fund$
Unrestricted funds
196,282
59.703
Tolal funds
196.282
59,703
The fin
cial statements on pages 9 to 20 were approved by the trustees, and authorised for issue on
2*/J.i. .zSnd signed on their behalf by:
Wayne K
Chaim)an a
ne
The notes on pages 12 to 20 fonn an integral part of these financial statements.
Page 10

Breakeven
Staterncnt of Cash Flows for the Year Ended 31 March 2025
2025
2014
Note
Cash flows from operating 4ctlviti¢s
Net cash incomc
136,579
7.688
Adjustments to cash flows from non-eash items
Depreciation
Inveslment income
29,583
(5,675
160,487
20.870
3,025
25,533
Worklng capltal adjustments
Decreasel(in¢rease) in debtors
(Decreaseyincrease in creditors
Net Cash flows from operating activities
57236
(35,564
(39,674)
73,821
13
182,159
59,680
Cash flows from Investlng actlvltlcs
Interest receivable and similar income
Purchase of tangible fixed assets
5,675
(24,636
3,025
54,099
10
Net cash flows from investing activities
Net in¢r¢as¢ in cash and cash equivalents
Cash and cash equivalents at l April
Cash and cash equiv81ents at 31 March
18,961
51,074
163.198
8.606
6,089
177,891
14,695
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 12 to 20 forni an integrnl part of these financial statements.
Pag¢ll

Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
l Aceountlng polieics
Statcment ofcomplion¢e
The financial statements have been pr¢pared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordan¢e with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January
2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS 102). They also comply with the Charities A¢t 2011.
Basis of preparatlon
Breakcv¢n meets the definition of a public benefit entity under FRS 102. Assets and liabiliti¢s are initially
recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Golng eonecrn
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect th¢ catrying valu¢ of assets held by the charity.
Income and cndowmcnts
All income is recognised once the charity has entitlem¢nt to the income, it ss probable that the income will be
received and the amount of the income receivable can be measured reliably.
Grajits reeelvable
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where perfonnance conditions are attached to the grdnt and are yet to be mel the income is
recognised as a liability and includcd on the balance sheet as deferred income to be released.
liiveslmenl Iheoine
Dividends are recognised once the dividend has been dexlared and notification has been received of the dividend
due.
Expendlture
All expenditure is recognised once there is a legal or constructive obligation to that expenditure. it is probabl¢
settlement is required and the amount can be m&gsured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that calegory. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources. with central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Other support ¢o$ts are allocated based on the spread of staff costs.
Ralslngfunds
These are costs incurred in attracting voluntary income, the management of investments and those Incurred in
trading activities that raisc funds.
Charltable acllvllles
Charilable expenditure comprises those c05ts incurred by the charity in the delivery of its activit1¢5 and services
for its beneficiaries. 11 includes both costs that Can be allocated directly to such activities and those costs of an
indirect nature necessary to support them.
Page 12

Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
Support costs
Support costs include central functions and have been allocated to activity Cost categories on a basis ¢onsistent
with the use of resour¢¢s. for example, allocating property costs by floor areas, or per capitffj staff costs by the
time spent and other costs by their usage.
Governgnee eosts
These include the costs attributabl¢ to the charity's compliance with constitutional and statutory requirements,
including audit, strategic management and trustees's meetings and reimbursed expenses.
Taxatlon
The Charity is considered to pass the tests set out in Paragraph I S¢h¢dule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable Company for UK eorporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter 3 Part I l of the Corporation Tax Act 201 O or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent tha( such income or gains are applied exclusively to chariiable purposes.
Tanglble flxed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost, l¢ss any subsequent accumulated
depreciation and subsequent accumulated impairnient losses.
Deprcclatlon and amortlsatlon
Depreciation is provided on tangible fix¢d assets so as to write off the Cost or valuation, less any ¢stimated
residual value, over their expected useful economic life as follows:
Asset elas$
Otrice equipment
Fixtures & fittings
Dcpreclatlon mclhod and rate
250/0 straight line
250/0 reducing balance
Cash and cash equlvalents
C8sh and cash equivalents comprise cash on hand and call deposils, and other short-tenn highly liquid
investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of
change in valu¢.
TrAde creditors
Trade crcditors are obli8ations to pay for goods or servic¢s that have been acquired in the ordinary course of
business from suppliers. A¢¢ounls payable are classified as current liabilities if the charity does not have an
unconditional righi at the end of the reporting period, to defer settlement of the creditor for at least twelve
months after the r¢porting date. If there is an unconditional right to defer settlement for at leasl twelve months
after the reporting date, they are presented as non•CU￿￿t liabilities.
Trade creditors are recognised initially at the transa¢tion pri¢e and subsequently measur¢d at amortised cost
using th¢ cff¢ctive interest method.
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Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
Borrowings
Interest-bearing borrowings are initially record￿ at fair value, net of tran￿tIOn costs. Interest-bearing
borrowings are subsequently Carried at amortised cosl with the difference between the proceeds net of
transaction costs, and the amount due on redemption being recognised as a charge to the Statemenl of Financial
Activities over the period of the rel¢vant borrowin&
Interest expense is reCO￿lSed on the basis of the effec¢ive inter¢st method and is included in interest payable
and similar charges.
BO￿OWingS are ¢lassifi¢d as current liabilities unlus the charity has an unconditional right to defer settlement of
the liability for at least ￿e1ve months after the reporting date.
Fund structure
Unrcstricted income fjjnds are general funds that arc available for use at the trustees discrction in furtherance of
the objectives of the charity.
Flnanclal Instruments
Classlflcarfon
Financial assets and financial liabilities are recognised when the charity becomes a party to the contrdctual
provisions of the instrument.
Financial liabilities and equity instruments are classified xcording to the substance of the contra¢¢ual
arrangements entered into. An equity instrum¢nt is any contrdct that evidences a residual interest in the assets of
the charity after deducting all of its liabilitics.
2 Incorne from donations and legacies
Unrestricted
runds
Genergl
Totsl
runds
Grdnts. including capital grants;
Grdnts from other chariti¢s
2.182.604
2.182,604
Totsl for 2025
2,182.604
2,182,604
Totsl for 2024
.691.211
.691211
3 1nve5tmcnt Income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income;
Interest receivable on bank deposits
5.675
5,675
Total for 2025
5.675
5,675
Total for 2024
3.025
Pag¢ 14

Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
Unrestrlcted
funds
Ccneral
Total
2024
Interest receivable and similar income;
Interest receivable on bank deposits
3.025
3,025
3.025
3,025
4 Expendlture on charitable octlvltles
Unrestrlcted
funds
General
Total
202S
Notc
Activities undertaken directly
Allocated support costs
Staff costs
479,975
167,986
1.337,493
479,975
167,986
1,337,493
1985 454
1985.454
Unrestrleted
fund5
Ceneral
Total
2024
Note
Activities undertakcn dir￿tlY
Allocated support costs
SiatT¢osts
474.097
145.871
1,040,487
1,660,455
474,097
145,871
1,040,487
1,660,455
In addition to the expenditure analysed above, there are also governan¢e costs of £66,247 (2024 £26.093)
which relate directly to charitable a¢tivities. See note S for ￿rther details.
Page 15

Breakeven
Notes to the Financial Statements for the Year Ended 31 Mareb 2025
S Analysi5 of governance and support costs
Support costs allocated to tharitable Aetlvltles
Other
Inlormatlon Administration sUPPOrt
technology
costs
costs
Totsl
funds
Basis of alloeatlon
Telephone and fax
Computer software and
maintenance
Printin& postage and
stationery
Accountancy fees
Legal and professional fees
Depreciation
Staff entertaining
Consultancy fees
32260
32,260
58,426
58,426
10,006
10,006
18,650
1,197
29,583
7,068
10,796
18,650
1,197
29,583
7,068
10,796
Total for 2025
58,426
42.266
67,294
167,986
Total for 2024
36,094
39,053
70,724
145,871
Basis ofallocatlon
Reference
Method of allocation
Unrcstrict¢d funds
Governanec costs
Unrestricted
funds
General
Total
funds
Audit fees
Audit of the financial stat¢m¢nts
Marketing and publicity
Other governance costs
24,960
40.308
978
24,960
40,308
978
Totsl for 2025
66,246
06,246
Total for 2024
26.093
26,093
6 Net Incomingloutgoing resources
Net incoming resources for the year include:
Page 16

Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
2025
2024
Audit fees
Depreciation of fixed assets
24,960
29,583
24,000
20.412
7 Tru5t¢es rcmuncritlon and expenses
Dwing the year the charity made the following trnnsactions with trustees:
Wayne Keane
£Nil (2024: £669) of expenses were reimbursed to Wayne Keane during the year.
Davld John Wt$teott
£Nil (2024: £500) of expenses were reimbursed to David John Westcott during the year.
Gordon ChApman
£Nil (2024: £533) of expense5 wer¢ reimbursed to Gordon Chapman during the year.
No remuneration was rec¢ived by any Trustee.
Page 17

Breakeven
Notes to the Financial Statements for the Year Ended 31 Mareh 2025
8 Stsff costs
The aggregate payroll costs were as follows:
2025
2024
Staff eo$ts durlng the ycar were:
Wages and salaries
Social security costs
Pension costs
Other sthff costs
1,129,139
116,106
77,276
14,972
1,337,493
895,892
86,948
47,084
10,563
1040.487
The monthly average number of persons (including senior management I l¢adership team) employed by the
charity durin8 the year expressed as full time equivalents was as follows:
2025
2024
Number of staff
32
25
During the year the charity made the following transactions with key management personnel..
C.E.O
The C.E.O received remuneration of £134,764 (2024: £137,850) and £6,430 (2024: £5,956) of ¢xpens¢s were
r¢imbursed during the year.
c.o.o
The C.O.O received remuneration of £105,200 (2024: £103,222) and £4.368 (2024: £10,691) of expenses were
reimbursed during the year.
9 Audltors, remuneratlon
2025
2024
Audit of the financial statements
24,960
24,000
Page 18

Breakeven
Notes to the Finaneial Statements for the Year Ended 31 March 2025
l O Tgnglble fixed assets
Furnlture and
equipment
Totsl
Cost
At l April 2024
Additions
155,634
24,636
155,634
24,636
At 31 March 2025
180,270
180270
Depreclatlon
At l April 2024
Charge for the year
At 31 March 2025
65,117
29,583
65,117
94,700
94,700
Net book value
At 31 March 2025
85,570
85,570
At 31 March 2024
90,517
90.517
I l Debtors
2025
2024
Trade debtors
PrepayThents
Other debtors
60.000
9,879
9.643
3,000
12.643
12 Cash and cash equivalents
2025
2024
Cash at bank
Short-terni deposits
27,891
150,000
177,891
14,668
25
14.693
13 Cr￿ltorS. amounts falling due within one year
2025
2024
Trade creditors
Other Lqxation and social security
Other creditors
Accruals
3.385
33,759
23,137
19,541
79,822
25,146
64,630
14.210
11,400
115386
Page 19

Breakeven
Notes to the Financial Statements for the Year Ended 31 March 2025
14 Penslon and other schemes
Defined eontrlbutlon pension scheme
The charity operates a defined contribution pension $chem¢. Th¢ pension ￿$t charge for the year represents
contributions payable by ihe charity to the s¢hem¢ and amounted to £A7,083.93 (2024 - £9.681.53).
15 Analysls of net Issets between funds
Unrestrlet¢d
funds
General
Tolal funds at
31 March
2025
Tangible fixed asse¢s
Current assets
Curreni liabilities
85,570
190,534
79.822
85,570
190,534
79,822)
Total net assets
196282
196,282
Unrestrlcted
funds
General
Total funds at
31 MAr¢h
2024
Tangible fixed assets
CuTrent assets
Current liabilities
90,517
84,572
(115 386
59,703
90.517
84,572
115,386)
Total net assets
59,703
16 Related party transa¢tlon$
Breakcvcn Counselling Ltd
(The CEO and the COO are directors and owners of Breakev¢n Counselling Ltd.)
During the financial year. the charity incurred expenses of £5,368.70 for car leases and motor ¢osts, which were
paid on its behalf by Breakeven Counselling Ltd and the charity In¢U￿¢d ¢xp¢ns¢s of £21.571.63 in relation to
consulting services. a total of £26,940,33 was incurred, a related party. These expenses have been recognised in
the Sial¢mcnt of Financial Activities (SOFA) for ihe current year.
At the balance sheet date, 31 March 2025, th¢ amount due to Breakeven Counselling Ltd was £5.369 {2024 -
£Nil).
Brcakeven Awareness and Training CIC
(The CEO and the COO are directors and owners of Break¢v¢n Awareness and Training CIC.)
During the financial year, the charity incurred expenses of £Nil in relation to consulting services provided by
Breakeven Awareness and Training CIC, a related party. These expenses have been recognised in the Statement
of Financial Activities (SOFA) for the current year.
At the balance sheet dale, 31 March 2025, the amount due to Breakeven Awareness and Trainlng CIC was £484
(2024 - £484).
Page 20

Breakevcn
Statement of Financial Activities by fund for the Year Ended 31 March 2025
Unrestricted Funds
Total
TotAI
Unre5tritt¢d Unrestrleted
Funds
Funds
2025
2024
Income and Endowments from:
Donations and legacies
Inv¢stment income
2.182,604
5.675
1.691.211
3,025
Totsl income
2.188,279
1,694,236
Expendllure on:
Charitable activities
2,051.700
1,686,548
Totsl expenditure
2 051.700
1,686,548
Net income
136,579
7,688
Net movement in funds
136,579
7,688
Reconelllatlon of funds
Total funds brought forward
59,703
52.015
Total funds carried forward
196282
59,703
This page does not fonn part of th¢ statutory financial statements.
Page21

Breakeven
Detailed Statement of Financial Aetivities for the Year Ended 31 March 2025
Total
2025
Total
2024
Income and Endowments from:
Donations and legacies (analysed below)
Investment income (analysed below)
2.182,604
5,675
1,691.211
3.025
Total income
2.188279
1,694,236
Expenditure on:
Charitable activities {analysed below)
(2.051,700)
{1.686.548)
Total eXp￿ditUre
Net income
{2.051.700)
1,686.548)
136,579
7.688
Nct movement in funds
136.579
7.688
Reeonelllatlon or runds
Total funds bmught forward
Total fimds carried forward
59.703
52,015
196.282
59,703
This page docs not form part of the statutory financial statements.
Page 22

Breakeven
Detailed Statement of Financial Aetivities for thc Year Ended 31 March 2025
Total
2025
Total
2024
Donatlons and legacles
Grants - other agencies
2.182,604
2,182,604
1,691,211
1,691,211
Inveslmenl income
Interest
5,675
5.675
3.025
3.025
Charilable aclivllles
Counsellors
Rent
(150.825)
(147,279)
(1,415)
(1,766)
(25,082)
(14.016)
(15.441)
(4,351)
(2,643)
(55,345)
(19.577)
(23.421)
{18,814)
{1,129,139)
(116,106)
(77,276)
(14,149)
(823)
(32,260)
(58,425)
(10,006)
(7,068)
(18,650)
(10,797)
(1,197)
(11,530)
(18,053)
{40,308)
(710)
(24,960)
(268
(136,844)
(114,190)
(761)
(645)
(93,083)
(10,098)
(8.487)
(9,198)
(4,409)
{45.703)
(14,992)
(19,166)
(16,521)
(895,892)
(86,948)
(47,084)
{10,494)
(69)
(19,758)
(36,094)
(19,295)
(6.514)
(23,588)
(16,017)
(3,736)
(8,935)
(11,934)
Rates
LighL heat and power
Staff trdTnin8
Insuran¢¢
Repairs and maintenance
Trdde subscriptions
Cleaning
Motor expenses
Travel and subsistence
Advertising
Customer entertaining (disallowable for tax)
Wages and salaries
Staff NIC (Employers)
SLqff pensions (Defined contribution) - pension scheme I
Private hulth insurance
Staff w¢lfare
Telephon¢ and fax
Computer software and maintenance costs
Printin& postage and station¢ry
Staff entertaining (allowable for tax)
Ac¢ountan¢y fees
Consultancy fees
Legal and professional fees
Depreciation of fixtures and fittings
Depreciation of office equipment
Regional board exps
Bank charges
The audit of the charitys annual accounts
Other interest payable
(710)
(24,000)
(1,383)
This page does not forni part of the statutory financial statements.
Page 23

Breakeven
Detailed Statement of Financial Activities for the Year Endcd 31 March 2025
Total
2025
Total
2024
2051.700
1686 548
This pag¢ does not forni part of the statutory financial statements.
Page 24