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2023-07-31-accounts

Charity Registra�on No. 1164920

Company Registra�on No. 09110417 (England and Wales)

PATHWAYS FOR ALL PEOPLE

(A COMPANY LIMITED BY GUARANTEE)

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) CONTENTS

Page
Company informa�on 1
Trustees' report 2 ­ 4
Independent examiner's report 5
Statement of fnancial ac�vi�es 6
Balance sheet 7 ­ 8
Notes to the fnancial statements 9 ­ 15

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Miss Andrea Po�s Mr Neil Pryce Ms Michele Alexander (Appointed 5 April 2023) Mr William Hunt (Appointed 6 February 2023)

Secretary Karen Ager Charity number 1164920 Company number 09110417 Registered office 7 Woodland Avenue Bournemouth BH5 2DJ

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 31 JULY 2023

The trustees present their report and financial statements for the year ended 31 July 2023.

The financial statements have been prepared in accordance with the accoun�ng policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accoun�ng periods commencing from 1 January 2016)

Objec�ves and ac�vi�es

To promote social inclusion for the public benefit by preven�ng people from becoming socially excluded, relieving the needs of those people who are socially excluded and assis�ng them to integrate into society.

Pathways for All People remains steadfast in its commitment to mo�va�ng individuals to overcome addic�on and address emo�onal and mental health issues. The organisa�on focuses on helping residents face various barriers, progress, and manage fulfilling, construc�ve lives. Upon acceptance into our homes, residents are assigned a key worker and mentor to support them in reviewing personal life skills, facilita�ng future life opportuni�es. Our services cater to individuals between the ages of 18­64, encouraging the ini�a�on of new, construc�ve lives. Par�cipants retain their benefits, and we provide budge�ng support, various workshops, life skills, and counselling.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what ac�vi�es the charity should undertake.

Achievements and performance

No person's journey at Pathways is the same, with many residents facing past traumas, neglect, and abuse. Residents are cared for with personalised care plans aimed at building confidence, skills, and value to the community, ul�mately leading to complete independence. Noteworthy achievements and developments over the past year include:

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

Outcomes: September 2022 to July 2023

Females: 4

Accommoda�on Outcomes:

Males: 48

Accommoda�on / Employment Outcomes:

Present Service Users:

Over the last year or so, Pathways for All People has been suppor�ng a small Mobile Home site in Christchurch. The mobile home site offers accommoda�on to 6 small families who have found themselves on the edge of society for whatever reason. Our role has been to assess families that maybe be suitable, while helping and suppor�ng with their move. This includes se�ng up housing claims, other benefit claims and signpos�ng the families to any external support they may need.

The achievements of the past 12 months are a testament to the con�nued support from our sponsors, various outside fundraisers, and the BCP Council. Pathways for All People remains commi�ed to providing a pathway to recovery and independence for individuals facing addic�on and related challenges.

Financial review

The trustees has assessed the major risks to which the charity is exposed, and are sa�sfied that systems are in place to mi�gate exposure to the major risks.

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

Structure, governance and management

The Charity is governed by the Memorandum and ar�cles of associa�on of 1 July 2014.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr Robert Tedder (Resigned 19 April 2023) Miss Andrea Po�s Mr Neil Pryce Mr Christopher Reeves (Resigned 3 April 2023) Mr Lemuel Tanner (Resigned 30 March 2023) Ms Michele Alexander (Appointed 5 April 2023) Mr William Hunt (Appointed 6 February 2023)

Trustees are appointed by invita�on of the serving trustees.

Karen Ager oversees the daily running of Pathways for All People with direc�on from the trustees.

The trustees' report was approved by the Board of Trustees.

William Hunt

..............................

Mr William Hunt

Trustee 19 December 2023 Dated: .........................

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF PATHWAYS FOR ALL PEOPLE

I report to the trustees on my examina�on of the financial statements of Pathways for all People (the charity) for the year ended 31 July 2023.

Responsibili�es and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the prepara�on of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having sa�sfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examina�on, I report in respect of my examina�on of the charity’s financial statements carried out under sec�on 145 of the Chari�es Act 2011 (the 2011 Act). In carrying out my examina�on I have followed all the applicable Direc�ons given by the Charity Commission under sec�on 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examina�on. I confirm that no ma�ers have come to my a�en�on in connec�on with the examina�on giving me cause to believe that in any material respect:

I have no concerns and have come across no other ma�ers in connec�on with the examina�on to which a�en�on should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

.................................... David Leigh Independent examiner

Ins�tute of Chartered Accountants in England and Wales

TC Group 6th Floor Kings House 9­10 Haymarket London SW1Y 4BP 19 December 2023

Dated: .........................

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 JULY 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Dona�ons and legacies
3
15,408
43,192
Charitable ac�vi�es
4
­
187,832
Total income
15,408
231,024
Expenditure on:
Charitable ac�vi�es
5
63,370
170,374
Net (outgoing)/incoming resources before
transfers
(47,962)
60,650
Gross transfers between funds
60,082
(60,082)
Net income/(expenditure) for the year/
Net movement in funds
12,120
568
Fund balances at 1 August 2022
3,723
22,217
Fund balances at 31 July 2023
15,843
22,785		 Total
2023
£
58,600
187,832
246,432
233,744
12,688
­
12,688
25,940
38,628		 Total
2022
£
56,417
156,562
212,979
219,579
(6,600)
­
(6,600)
32,540
25,940

The statement of financial ac�vi�es includes all gains and losses recognised in the year.

All income and expenditure derive from con�nuing ac�vi�es.

The statement of financial ac�vi�es also complies with the requirements for an income and expenditure account under the Companies Act 2006.

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET

AS AT 31 JULY 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabili�es
Income funds
Restricted funds
14
Unrestricted funds		 2023
£
8,766
37,165
45,931
(8,116)		 £
813
37,815
38,628
22,785
15,843
38,628		 2022
£
6,600
20,655
27,255
(2,331)		 £
1,016
24,924
25,940
22,217
3,723
25,940

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) BALANCE SHEET (CONTINUED)

AS AT 31 JULY 2023

2023 2022
Notes £ £ £ £

The company is en�tled to the exemp�on from the audit requirement contained in sec�on 477 of the Companies Act 2006, for the year ended 31 July 2023.

The trustees acknowledge their responsibili�es for ensuring that the charity keeps accoun�ng records which comply with sec�on 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and applica�on of resources, including its income and expenditure, for the financial year in accordance with the requirements of sec�ons 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 rela�ng to financial statements, so far as applicable to the company.

The members have not required the company to obtain an audit of its financial statements for the year in ques�on in accordance with sec�on 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

19 December 2023

The financial statements were approved by the Trustees on .........................

..............................

Mr William Hunt

Trustee

Company Registra�on No. 09110417

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2023

1 Accoun�ng policies

Charity informa�on

Pathways for all People is a private company limited by guarantee incorporated in England and Wales. The registered office is 7 Woodland Avenue, Bournemouth, BH5 2DJ.

1.1 Accoun�ng conven�on

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accoun�ng and Repor�ng by Chari�es: Statement of Recommended Prac�ce applicable to chari�es preparing their accounts in accordance with the Financial Repor�ng Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accoun�ng periods commencing from 1 January 2016). The charity is a Public Benefit En�ty as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for chari�es applying FRS 102 Update Bulle�n 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the func�onal currency of the charity. Monetary

The financial statements have been prepared under the historical cost conven�on, modified to include the revalua�on of freehold proper�es and to include investment proper�es and certain financial instruments at fair value. The principal accoun�ng policies adopted are set out below.

1.2 Going concern

At the �me of approving the financial statements, the trustees have a reasonable expecta�on that the charity has adequate resources to con�nue in opera�onal existence for the foreseeable future. Thus the trustees con�nue to adopt the going concern basis of accoun�ng in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discre�on of the trustees in furtherance of their charitable objec�ves unless the funds have been designated for other purposes.

Restricted funds are subject to specific condi�ons by donors as to how they may be used. The purposes and

1.4 Incoming resources

Income is recognised when the charity is legally en�tled to it a�er any performance condi�ons have been met, the amounts can be measured reliably, and it is probable that income will be received.

Dona�ons represent the value received or receivable from donors.

Income from charitable ac�vi�es represents housing benefit received towards the accommoda�on of beneficiaries and payments towards services provided as treatment for beneficiaries.

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

1 Accoun�ng policies

(Con�nued)

1.5 Resources expended

All expenditure is recognised once there is a legal construc�ve obliga�on to that expenditure, it is probable se�lement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly a�ributed to par�cular headings they have been allocated on the basis of �me spent, and deprecia�on charges allocated on the por�on of the asset's use. Other support costs are allocated based on the spread of staff costs.

Resources are expended on the upkeep and running of the accommoda�on and provision of treatment for

1.6 Tangible fixed assets

Tangible fixed assets are ini�ally measured at cost and subsequently measured at cost or valua�on, net of deprecia�on and any impairment losses.

Deprecia�on is recognised so as to write off the cost or valua�on of assets less their residual values over their useful lives on the following bases:

Plant and machinery 20% reducing balance Fixtures and fi�ngs 20% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/(expenditure) for the year.

1.7 Impairment of fixed assets

At each repor�ng end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indica�on that those assets have suffered an impairment loss. If any such indica�on exists, the recoverable amount of the asset is es�mated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short­term liquid investments with original maturi�es of three months or less, and bank overdra�s. Bank overdra�s are shown within borrowings in current liabili�es.

1.9 Financial instruments

The charity has elected to apply the provisions of Sec�on 11 ‘Basic Financial Instruments’ and Sec�on 12

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabili�es are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an inten�on to se�le on a net basis or to realise the asset and se�le the liability simultaneously.

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

1 Accoun�ng policies

(Con�nued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are ini�ally measured at transac�on price including transac�on costs and are subsequently carried at amor�sed cost using the effec�ve interest method unless the arrangement cons�tutes a financing transac�on, where the transac�on is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amor�sed.

Basic financial liabili�es

Basic financial liabili�es, including creditors and bank loans are ini�ally recognised at transac�on price unless the arrangement cons�tutes a financing transac�on, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabili�es classified as payable within one year are not amor�sed.

Debt instruments are subsequently carried at amor�sed cost, using the effec�ve interest rate method.

Trade creditors are obliga�ons to pay for goods or services that have been acquired in the ordinary course of opera�ons from suppliers. Amounts payable are classified as current liabili�es if payment is due within one year or less. If not, they are presented as non­current liabili�es. Trade creditors are recognised ini�ally at transac�on price and subsequently measured at amor�sed cost using the effec�ve interest method.

Derecogni�on of financial liabili�es

Financial liabili�es are derecognised when the charity’s contractual obliga�ons expire or are discharged or cancelled.

2 Cri�cal accoun�ng es�mates and judgements

In the applica�on of the charity’s accoun�ng policies, the trustees are required to make judgements, es�mates and assump�ons about the carrying amount of assets and liabili�es that are not readily apparent from other sources. The es�mates and associated assump�ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these es�mates.

The es�mates and underlying assump�ons are reviewed on an ongoing basis. Revisions to accoun�ng es�mates are recognised in the period in which the es�mate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

In the opinion of the trustees there are no significant judgements or areas of es�ma�on uncertainty.

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

3 Dona�ons and legacies

Unrestricted
Restricted
funds
funds
2023
2023
£
£
Dona�ons from individuals
2,408
8,192
Dona�ons from companies, trusts and similar
proceeds
13,000
35,000
15,408
43,192
For the year ended 31 July 2022
5,669
50,748
4
Income from charitable ac�vi�es
2023
£
Social inclusion
187,832
5
Expenditure on charitable ac�vi�es
Deprecia�on and impairment
Social inclusion
Analysis by fund
Unrestricted funds
Restricted funds		 Total
2023
£
10,600
48,000
58,600
2023
£
203
233,541
233,744
233,744
63,370
170,374
233,744		 Total
2022
£
5,669
50,748
56,417
56,417
2022
£
156,562
2022
£
254
219,325
219,579
219,579
53,081
166,498
219,579

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

6 Net movement in funds 2023 2022
£ £
Net movement in funds is stated a�er charging/(credi�ng)
Deprecia�on of owned tangible fxed assets 203 254

7 Trustees

None of the trustees (or any persons connected with them) received any remunera�on or benefits from the charity during the year.

No trustees have received any reimbursed expenses from the charity during the year.

8 Employees

There were no employees during the year.

9 Taxa�on

The charity is a registered charity and is therefore exempt from taxa�on.

10 Tangible fixed assets

Plant and
machinery
Fixtures and
f�ngs
£
£
Cost
At 1 August 2022
1,789
3,315
At 31 July 2023
1,789
3,315
Deprecia�on and impairment
At 1 August 2022
1,489
2,599
Deprecia�on charged in the year
60
143
At 31 July 2023
1,549
2,742
Carrying amount
At 31 July 2023
240
573
At 31 July 2022
300
716		 Total
£
5,104
5,104
4,088
203
4,291
813
1,016

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

11
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
12
Loans and overdra�s
Other loans
Payable within one year
13
Creditors: amounts falling due within one year
Borrowings
Trade creditors
Other creditors
Accruals and deferred income		 2023
£
6,600
2,166
8,766
2023
£
1,774
1,774
2023
£
1,774
800
(3)
5,545
8,116		 2022
£
6,600
­
6,600
2022
£
1,774
1,774
2022
£
1,774
139
(2)
420
2,331

PATHWAYS FOR ALL PEOPLE (A COMPANY LIMITED BY GUARANTEE) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 JULY 2023

14 Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of dona�ons and grants held on trust for specific purposes:

Movement in funds
Balance at
1 August 2022
Incoming
resources
Resources
expended
£
£
£
DIY and Maintenance
4,315
2,000
(12,462)
Helping clients develop
3,880
1,500
(2,555)
Furniture
120
2,000
(1,724)
Subcontract, salaries, staf costs
13,902
23,500
(25,515)
Gas and Electric
­
3,000
­
Household supplies and food
­
2,000
(274)
Publicity and prin�ng
­
1,000
(560)
Housing beneft
­
196,024
(127,284)
22,217
231,024
(170,374)
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31 July 2023 are
represented by:
Tangible assets
813
­
Current assets/(liabili�es)
15,030
22,785
15,843
22,785		 Transfers
Balance at
31 July 2023
£
£
6,147
­
­
2,825
­
396
­
11,887
­
3,000
­
1,726
­
440
(66,229)
2,511
(60,082)
22,785
Total
Total
2023
2022
£
£
813
1,016
37,815
24,924
38,628
25,940		 Transfers
Balance at
31 July 2023
£
£
6,147
­
­
2,825
­
396
­
11,887
­
3,000
­
1,726
­
440
(66,229)
2,511
(60,082)
22,785
Total
Total
2023
2022
£
£
813
1,016
37,815
24,924
38,628
25,940
22,785
Total
2022
£
1,016
24,924
25,940

15 Analysis of net assets between funds

16 Related party transac�ons

There were no disclosable related party transac�ons during the year (2022 ­ none).