REGISTERED CHARITY NUMBER: 1161863
Trustees, Report and
Unaudited Financial Statements for the Year Ended 31 March 2024
for
Time Out Group (North West)
HLP Ltd
Accounting and Tax Soluttons
Hillgale Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH

Time Out Group (North West)
Contents of the Financial Statsments
for the Year Ended 31 March 2024
Page
Reference and Administratlve Details
Trustees. Report
Independent Examinerfs Report
statement of Financial Activities
Statement of Financlal Position
Notes to the Financial Statements

Time Out Group (North West)
Reference and Administrative Details
for the Year Ended 31 March 2024
TRUSTEES
Dr M Wright-muelas (Chair)
R Barltrop
S Mills
J M Daglish (Treasurer)
J Wilkie
P D Hansford
COMPANY SECRETARY
REGISTERED OFFICE
25 The Paddock
Handforth
Cheshire
SK9 3HQ
REGISTERED COMPANY
NUMBER
CE004226 (England and Walesl
REGISTERED CHARITY
NUMBER
1161863
INDEPENDENT EXAMINER
HLP Ltd
Accounting and Tax Solutions
Hillgale Pla
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH
Page 1

Time Out Group {North West)
Trustees, Report
for the Year Ended 31 March 2024
The Iruslees present their report with the financial statements of the charity for the year ended 31 March
2024. The trustees have adopted the provisions of Accounting and Reportsng by Charities.. Statement of
Recommended Practice applicable lo charitie5 preparing Iheii accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 2019}.
OBJECTIVES AND ACTIVITIES
Context
People with learning disabilitieslautism have a right to help and support in the following ways.. support to
enable them lo be as independent as they want to be and are able lo be," help finding suitsble work or training
that increases their skills and contributes to a fulfilling lrfe". and support to build relationships, develop and
pursue individual interests and contribute to the communities in which they live.
Purpose
Our mission is lo delivei a programme of regular edu￿b.OnaI, Cultural and social activities that are designed
to develop independent living skills, thereby sUppO￿.n9 adults wrth learning disabililieslauts'sm and their
families. We provide activities for aduks with leamtn9 disabilitieslauts.sm that are based in the community and
promote inclusion of this group. We encourage group members to become more independent and less reliant
on the people who care for them through provisK)n of structured weekly sport5 recreation sessions,
educational and social acb'vilies and a programrrbe of spec￿1 events and learning aclivilies. Our community
aclivrtie5 also help raise awareness of leaming disabilrtreslautism among members of the geneyal public.
Volunteers are trained lo offer support and to encourage members lo ￿rn new skills and make decisions
thus becoming more independent. We seek to bleak down barriers lo inclusion within the community by
carrying out a¢b'vilies in communty settings including leisure cenlres, parks. public houses and community
halls.
Time Out Group NW has been working with Vulnerab￿ adulls across Alderley Edge, Wilmslow & Handforth
for the past 20 years and has been a registered charity Sin￿ 2007. In May 2015 we re-fegistered as the new
form of charity, a Chanlable Incorporated Organisation - CIO.. this changed the status of the organisalion bul
had no impact on the style or quality of seThice PTOViSlOn.
We are guided by our vision..
Adults with learning disabilitieslautism are accepted a5 equals within their own communities and have
the opportunity lo take part in scti21 and leisure actwilies without discrimination.
Buslness Planning
Our a¢livilies from April 2023 - March 2024 reflected and reinforced our Kleas for the operations and
Gontinued developments of Ihe charity in order to support more a¢Yults wrth learning disabilitieslautism and to
support them better.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
Constilubon forming Registered charity IChaTty Incorporated OrganisatDnl.
Page 2

Time Out Group {North West)
Trustees, Report
for the Year Ended 31 March 2024
STRUCTURE. GOVERNANCE AND MANAGEMENT
Governance
Decisions in relation to Time Out Group are made by the Trustees in consultalion with the Committee of
group members. Day to day decisions on activities are decided by the group members. staff and volunteers
and are monitored by the Trustees. Financial decisions in relation lo budgets and expenditure are made and
monitored by the Trustees.
The powers of appointment or removal of Truslees rests with the group membefs 2nd Trustees. New
Trustees are primarily selected by group members or Trustees. On being appointed new Ttustees spend tim8
with the existing Trustees lo ensure they understand their responsibiltbes and the legal and financial
framework In which Time Out Group operates.
Time Out Group currenlty employs 11 members of staff and has about 12 volunteers allowing the objectives
of Time Out Group to be fulfilled as outlined above. Following on from the success of the National Lottery
funding we have gone on to bid successfully for fvrther funding. We expect the team to grow even further in
the future as we develop our service offer.
Risk management
All major insurable risks are subject to Time Out Group's insurance. An annual revw of areas of risk is
undertaken by the Trustees in conjunctKsn with staff and volunleefs responsible for the area of activity.
Approved by order of the board of trustees on 18 Juty 2024 and signed on its behalf by..
J M Daglish - Tnjstee
Page 3

Independent Examiner's Report to the Trustees of
Time Out Group (North West)
Independent examinerfs report to the trustees of Time Out Group {North Wesll I'the Company'}
I report to the charity trustees on tny examinatson of the accounts of the Company for the year endÈd 31
March 2023
Rèsponsibilities and basis of report
As the charity's trustees you are responsible for the pfeparabon of the accounts in accordance with the
requirements of the Charitses Act 2011 I'the ACY'I.
I report in respect of my examination of your chanty's accounts as carried out under secb.on 145 of the Act
2011. In carrying out my examinab.on I have followed the Directions given by the Charity Commission under
Section 145151 Ib} of the 2011 Act.
Independgnt examinerfs statement
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examinatson giving me cause to believe-
- accounting records were not kept in respe¢t of the Company as required by Section 386 of the 2006 Act., or
- the accounts do not accord with Ihose tecords." or
the accounts have not been prepared in a¢¢ordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their
accounts in accordance with the Financial Reporbng StandaTd applicable in the UK and Republic of Ireland
IFRS 10211.
I have no concems and have Come across no olher matters in connection with the examirkation to which
attention should be dfawn in this report in Ofder to enable a proper understanding of the accounts to be
reached.
C A Foreman ACCA
The Association of Chartered Certified Accountants
HLP Ltd
Accounting and Tax Solutions
Hillgate Place
77 Middle Hillgate
Stockport
Cheshire
SK1 3EH
18 July 2024
Page 4

Time Out Group (North West)
ststement of Financial Activities
for the Year Ended 31 March 2024
2024
Total
funds
2023
Total
funds
Unrestricted Restricted
fvnd
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
3,281
Charitable activities
Fundraising events
Members Subscriptions
National Lottery Fund
Other grants receivable
1.506
43.061
93.611
42.437
1.506
43.061
93.611
100.016
1,915
27,170
95,257
91,367
57.579
Total
185,119
57,579
242,698
218.990
EXPENDITURE ON
Raising funds
9,994
5,526
15,520
13,879
Charitable activities
National Lottery Fund
Other grants receivable
93,982
29,131
93.982
111,414
97,865
93,829
82.283
Other
720
720
Total
133.827
87.809
221,636
205,573
NET INCOMEIIEXPENDITUREI
51.292
(30,2301
21,062
13,417
RECONCILIATION OF FUNDS
Total funds brought forward
47.842
35.190
83,032
69,615
TOTAL FUNDS CARRIED FORWARD
99.134
4.960
104,094
83,032
The notes form part of these ffinancial statements
Page 5

Time Out Group (North West)
Statement of Financial Position
31 March 2024
2024
Total
funds
2023
Total
funds
Unresttscted
fund
Restricled
fund
Notes
CURRENT ASSETS
Debtors
Cash at bank and in hand
4,$62
162,814
4.562
168.094
3.874
135,126
5,280
167,376
5,280
172,656
139,000
CREDITORS
Amounts falling due within one year
(68,242)
13201
(68.5621
155,9681
NET CURRENT ASSErs
99.134
4.960
104.094
83.032
TOTAL ASSETS LESS CURRENT
LIABILITIES
99.134
4,960
104.094
83.032
NET ASSETS
99,134
4.960
104,094
83,032
FUNDS
Unrestricted funds
Reslricled funds
99.134
4.960
47,842
35,190
TOTAL FUNDS
104,094
83,032
The charitable company is entitled to exemption from audit under secb.on 477 of the Companies Act 2006 for
the year ended 31 March 2024.
The Members have not required the company to obtain an audit of its financial ststemersls for the year ended
31 March 2024 in accordance with secb.on 476 of Ihe Companie5 Act 2006.
The trustees acknowledge their responsibilitses for
la)
ensuring that the charitable company keeps accounting records that compty with Sections 386 and 387
of the Cofflpanies AGt 2006 and
preparing financial statements which give a Irue and fair view of the state of affairs of the charitable
company as al the end of each financial year and of its surplus or deficit foi each financial year in
accordance with the requirements of Sections 394 and 395 and which olhetwise comply with the
requirements of the Companies Act 2006 relating lo finanual statements, so far as applicable to the
charitable company.
Ib)
These financial slaternenls have been prepared in accordance with the prowsions applicable lo eharilable
companies subject lo the Small companies iegime.
The financial statements were approved by the Board of Trustees and aulhorised for issue on 18 July 2024
and were signed on its behalf by."
M Wright-MLfelas- Trustee
The notes fomi part of these financial statements
Page 6

Time Out Group (North West)
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial slalements of the eharitable company. which is a public benefit entity under FRS 102,
have been prepared in accordance with Ihe Charities SORP IFRS 102} 'Accounling and Reporting by
Charities." Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS
1021 (effective 1 January 20191., Financial Repo￿ng Standard 102 The Financial Reporting Standard
applicable in the UK and Republic ol Ireland. and the Charities Act 2011.
The financial statements have been prepared under the historical cost convention.
Income
Income is recognised in the Statemenl of Financrdl Activibes once the charity has entitlement to the
funds, it is probable that the ineome will be recenied and the amount can be measured reliably.
Income is deferred where it relates lo restri¢ted funds and the charitable activities to which they relate
have not commenced as at the year end.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
ommilling the charity to that expenditure, il is probable that a trallsfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all cost
related to the ealegory. Where costs cannot be directly attribL¢led to particular headings they have been
allocated tr) aclivtties on a basis consistent wrth the use of resoUr￿S.
Governance costs
These include the costs attributable to the charity's cotnpliance with constilutsonal and statutory
requirements including independent examination.
Tangible fixed assets
Depreciation is provided at the foll¢)wing annual rates in order to write off each asset over its eslimaled
useful life.
Fixtures and fithn9S
33% on cost
Taxation
The charity is exempt from corporat40n tax on tts charitable acttvaties.
Fund accounting
Unreslricled funds can be used in accordanee with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for parbcular restricted purposes within the objectives of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted
purposes.
Further explanation of the nalure and purpose of each fund is included in the notes lo the financial
statements.
Hire purchase and leasing commltments
Rentals paid under operab.ng leases are charged to the Statement of Financial Activilies on a straight
line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operales a defined contribution pension scheme_ Contributions payable lo the
charitable company's pension scheme ale chaiged lo the Stalement of Financial Aciivilies in the
period to which they relate.
Page 7

Time Out Group (North West)
Notes to the Financial Ststements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES- continued
Reserves policy
The policy allocates money from unrestricted fund balances, which are not invested in fixed assets, to
several designated funds. This provides an indicator of ftjture funding needs and the overall financial
resilience of the charity.
Charity trustees have a general legal duty lo spend income within a reasonable lime of receipt.
Trustees may spend this income to fund charttable actNilies, in acquiring assets to use in the charitys
work, and in meeting the day to day running costs of the charity.
To hold income in reserve rather than spending it. trustees rely on an implicit power lo hold reserves
and they must use that power in the chartys best interests.
To this end the trustees have designated four funds as follows-.
Continuity Fund
This fund is to be used to bfidge any possible delays in receNing promised grants. grant applications in
progress. or National Lottery Fund payments. This has been defined as a minimum of a three months
budgeted charitable activity.
Restructuring Fund
This fund is to be used to cover essential expenseslactiviti'es whilst soUr￿ng income to a maximum of
6 months budgeted charitable actmty.
Cyclical Maintenance Fund
Thi5 fund is to be used for major items of maintenance of the fabric of Ihe buildings such as
redecorating the interior and exteriois.
Dissolution Fund
This fund provides for the costs of dissolulk)n should the chanty be unable lo continue. It is only to be
used In the event of the tnjstees, deciding the charity should cease to exist. It will be used lo pay
notice periods. redundancies and the expenses of running the charity unlil ciosure of the organisalion.
The minimum reserves required is the Restructuring Fund plus the Dissolution Fund. These are to be
used lo ensure ttustees can look at every alteinalive before dissolution of the charity.
NET INCOMEI(EXPENDrruREI
Net incomellexpen(Jiture} is stated after chargingl(¢reditingl'.
2024
2023
DepTeciation - owned assets
Other operating leases
98
14,358
12,585
Page 8

Time Out Group (North Wést)
Notes to the Financial Ststements - continued
for the Year Ended 31 March 2024
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees. remuneration or other benefits for the year ended 31 MaTch 2024 nor for the
year ended 31 March 2023.
Tmstees. expenses
There were no trustees, eX￿nSeS paid for the year ended 31 March 2024 nor for the year ended
31 March 2023.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTMTIES
Unrestricted
fund
Restricted
fund
Totsl
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
3.281
3,281
Charitable activities
Fundraisin9 events
Members Subscriptions
National Lottery Fund
Other grants receivable
1.915
27,170
1,915
27,170
95,257
91,367
95,257
91,367
Total
32,366
186,624
218.990
EXPENDITURE ON
Raising funds
6,023
7,856
13.879
Charitable activities
National Lottery Fund
Other grants receivable
97,865
92,780
97,865
93,829
1.049
Total
7.072
198,501
205,573
NET INCOMEIIEXPENDITURE)
25.294
111,877}
13,417
RECONCILIATION OF FUNDS
Total funds brought fonNard
22,548
47,067
69,615
TOTAL FUNDS CARRIED FORWARD
47.842
35,190
83,032
Page 9

Time Out Group (North West)
Notes to the Financial Ststements - continued
for the Year Ended 31 March 2024
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
COST
At 1 April 2023 and 31 March 2024
295
DEPRECIATION
At 1 April 2023 and 31 March 2024
295
NET BOOK VALUE
At 31 March 2024
Al 31 March 2023
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepayments and accrued income
4,562
3,874
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Funds earmarked for future
Social security and other tsxes
Pension payable
Accruals and deferred income
62,835
2,343
638
2,746
51,979
2,183
622
1,184
68.562
55,968
MOVEMENT IN FUNDS
Net
movement
in funds
At
3113124
At 114123
Unrestricted funds
Unrestricted funds
47,842
51.292
99,134
Restricted funds
Restricted Income funds
35.190
(30,230)
4,960
TOTAL FUNDS
83,032
21,062
104.094
Page 10

Time Out Group (North West)
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
MOVEMENT IN FUNDS- ¢ontinued
Net movement in funds, included in the above are as follows".
Incoming
resources
Resources
expended
Movement
in funds
Unrestri¢ted funds
Unrestricted funds
185.119
(133,8271
51,292
Restricted funds
Restiicled Income funds
57,579
187.809}
{30,230)
TOTAL FUNDS
242,698
{221.6361
21,062
Comparatives for movement in fund5
Net
movement
in funds
Al
3113123
At 114122
Unrestricted funds
Unrestricted funds
22.548
25,294
47.842
Restricted funds
Restricted Income funds
47.067
(11.877)
35,190
TOTAL FUNDS
69,615
13,417
83,032
Comparab"ve net movement in funds, included in the at*Jve are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
Unreslricled funds
32,366
(7,0721
25,294
Rastricted funds
Restricted Income funds
186.624
(198,5011
{11,87n
TOTAL FUNDS
218,990
{205,5731
13,417
Page11

Time Out Group (North West)
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
10. UNRESTRICTED RESERVES
The Iruslees have perfom)ed an annual review in line with the charity's reserves policy. This showed
that the total of the Restructuring Fund plus the Dissolub"on Fund would need to be £71,569.
Given that the current unrestricted reserves are £99,134 Ihe truslees have reasonable expectation that
the charity has adequate resouTces to continue in operational existence for a period of al least twelve
months and for the foreseeable fijture. Accordingly, they cor¢b"nue lo adopt the going concern basis in
preparing the annual report.
Pa9e 12