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2024-07-31-accounts

Charity Registration No. 1164920

Company Registration No. 09110417 (England and Wales)

PATHWAYS FOR ALL PEOPLE

(A COMPANY LIMITED BY GUARANTEE)

AMENDED

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2024

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

Page
Company informaton 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of fnancial actvites 6
Balance sheet 7
Notes to the fnancial statements 8 - 16

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

Trustees Miss Andrea Potts Mr Neil Pryce Ms Michele Alexander Mr Martin Lane (Appointed 4 November 2024) 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 2024

The trustees present their annual report and financial statements for the year ended 31 July 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016)

Objectives and activities

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

Pathways for All People remains steadfast in its commitment to motivating individuals to overcome addiction and address emotional and mental health issues. The organisation focuses on helping residents face various barriers, progress, and manage fulfilling, constructive lives. Upon acceptance into our homes, residents are assigned a key worker and mentor to support them in reviewing personal life skills, facilitating future life opportunities. Our services cater to individuals between the ages of 18-64, encouraging the initiation of new, constructive lives. Participants retain their benefits, and we provide budgeting support, various workshops, life skills, and counselling.

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

Achievements and performance

Outcomes: September 2023 to July 2024

Females: 4

Accommodation / Employment Outcomes:

Males: 49

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

FOR THE YEAR ENDED 31 JULY 2024

Accommodation / Employment Outcomes:

Other employment for those who have moved on:

Present Service Users:

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

FOR THE YEAR ENDED 31 JULY 2024

Over the last year or so, Pathways for All People has been supporting a small Mobile Home site in Christchurch. The mobile home site offers accommodation 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 supporting with their move. This includes setting up housing claims, other benefit claims and signposting the families to any external support they may need.

The achievements of the past 12 months are a testament to the continued support from our sponsors, various outside fundraisers, and the BCP Council. Pathways for All People remains committed to providing a pathway to recovery and independence for individuals facing addiction and related challenges.

Financial review

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Charity is governed by the Memorandum and articles of association 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:

Miss Andrea Potts Mr Neil Pryce Ms Michele Alexander Mr William Hunt (Resigned 4 November 2024) Mr Martin Lane (Appointed 4 November 2024)

Trustees are appointed by invitation of the serving trustees.

Karen Ager oversees the daily running of Pathways for All People with direction from the trustees.

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

Miss Andrea Potts Trustee Dated: 25 November 2024

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 examination of the financial statements of Pathways for all People (the charity) for the year ended 31 July 2024.

Responsibilities 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 preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied 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 examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England an Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and 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 financial statements to be reached.

.................................... Philip Clark FCCA Independent examiner

TC Group 6th Floor Kings House 9-10 Haymarket London SW1Y 4BP

Dated: 25 November 2024

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

FOR THE YEAR ENDED 31 JULY 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donatons and legacies
3
20,000
66,000
Charitable actvites
4
-
206,046
Total income
20,000
272,046
Expenditure on:
Charitable actvites
5
7,012
247,895
Total expenditure
7,012
247,895
Net income
12,988
24,151
Transfers between
funds
-
-
Net movement in
funds
6
12,988
24,151
Reconciliaton of funds:
Fund balances at 1 August
2023
15,843
22,785
Fund balances at 31 July 2024
28,831
46,936		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
86,000
15,408
43,192
206,046
-
187,832
292,046
15,408
231,024
254,907
63,370
170,374
254,907
63,370
170,374
37,139
(47,962)
60,650
-
60,082
(60,082)
37,139
12,120
568
38,628
3,723
22,217
75,767
15,843
22,785		 Total
2023
£
58,600
187,832
246,432
233,744
233,744
12,688
-
12,688
25,940
38,628

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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

AS AT 31 JULY 2024

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 liabilites
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2024
£
8,504
71,756
80,260
(5,143)		 £
650
75,117
75,767
46,936
28,831
75,767		 2023
£
8,766
37,165
45,931
(8,116)		 £
813
37,815
38,628
22,785
15,843
38,628

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 July 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 25 November 2024

Miss Andrea Potts Trustee

Company registration number 09110417 (England and Wales)

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

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

Charity information

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 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Donations represent the value received or receivable from donors.

Income from charitable activities represents housing benefit received towards the accommodation 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 2024

1 Accounting policies

(Continued)

1.5 Expenditure

All expenditure is recognised once there is a legal constructive obligation to that expenditure, it is probable settlement 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 attributed to particular headings they have been allocated on the basis of time spent, and depreciation charges allocated on the portion 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 accommodation and provision of treatment for beneficiaries.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Plant and machinery 20% reducing balance Fixtures and fittings 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 the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated 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 short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

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 liabilities 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 intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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

FOR THE YEAR ENDED 31 JULY 2024

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10 Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation 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 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

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

FOR THE YEAR ENDED 31 JULY 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate 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 estimation uncertainty.

3 Donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donatons from individuals
3,000
-
Donatons from companies, trusts and similar
proceeds
17,000
66,000
20,000
66,000
For the year ended 31 July 2023
15,408
43,192
Income from charitable actvites
2024
£
Social inclusion
206,046		 Total
2024
£
3,000
83,000
86,000		 Total
2023
£
10,600
48,000
58,600
58,600
2023
£
187,832

4 Income from charitable activities

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

FOR THE YEAR ENDED 31 JULY 2024

5 Expenditure on charitable activities

Depreciaton and impairment
Social inclusion
Analysis by fund
Unrestricted funds
Restricted funds
6
Net movement in funds
The net movement in funds is stated afer charging/(creditng):
Depreciaton of owned tangible fxed assets		 2024
£
163
254,744
254,907
254,907
7,012
247,895
254,907
2024
£
163		 2023
£
203
233,541
233,744
233,744
63,370
170,374
233,744
2023
£
203

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration 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 Taxation

The charity is a registered charity and is therefore exempt from taxation.

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

FOR THE YEAR ENDED 31 JULY 2024

10
Tangible fxed assets
Plant and
machinery
Fixtures and
ftngs
£
£
Cost
At 1 August 2023
1,789
3,315
At 31 July 2024
1,789
3,315
Depreciaton and impairment
At 1 August 2023
1,549
2,742
Depreciaton charged in the year
48
115
At 31 July 2024
1,597
2,857
Carrying amount
At 31 July 2024
192
458
At 31 July 2023
240
573
11
Debtors
2024
Amounts falling due within one year:
£
Other debtors
8,504
Prepayments and accrued income
-
8,504
12
Loans and overdrafs
2024
£
Other loans
-
Payable within one year
-		 Total
£
5,104
5,104
4,291
163
4,454
650
813
2023
£
6,600
2,166
8,766
2023
£
1,774
1,774

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

FOR THE YEAR ENDED 31 JULY 2024

13 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Borrowings
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
-
-
(2)
5,145
5,143		 2023
£
1,774
800
(3)
5,545
8,116

14 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 August Incoming Resources TransfersAt 31 July 2024 TransfersAt 31 July 2024
2023 resources expended
£ £ £ £ £
DIY and Maintenance - 20,000 (9,340) - 10,660
Helping clients develop 2,825 3,000 (6,173) 348 -
Furniture 396 1,000 (6,973) 5,577 -
Subcontract, salaries, staf
costs 11,887 29,000 (45,609) 4,722 -
Gas and Electric 3,000 10,000 (16,107) 3,107 -
Household supplies and food 1,726 3,000 (5,157) 431 -
Publicity and printng 440 - (357) - 83
Housing beneft 2,511 206,046 (158,179) (14,185) 36,193
22,785 272,046 (247,895) - 46,936

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

FOR THE YEAR ENDED 31 JULY 2024

14 Restricted funds (Contnued)
Previous year: At 1 August Incoming Resources TransfersAt 31 July 2023
2022 resources expended
£ £ £ £ £
DIY and Maintenance 4,315 2,000 (12,462) 6,147 -
Helping clients develop 3,880 1,500 (2,555) - 2,825
Furniture 120 2,000 (1,724) - 396
Subcontract, salaries, staf
costs 13,902 23,500 (25,515) - 11,887
Gas and Electric - 3,000 - - 3,000
Household supplies and food - 2,000 (274) - 1,726
Publicity and printng - 1,000 (560) - 440
Housing beneft - 196,024 (127,284) (66,229) 2,511
22,217 231,024 170,374 (60,082) 22,785

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 August Incoming Resources TransfersAt 31 July 2024 TransfersAt 31 July 2024
2023 resources expended
£ £ £ £ £
General funds 15,843 20,000 (7,012) - 28,831
Previous year: At 1 August Incoming Resources TransfersAt 31 July 2023
2022 resources expended
£ £ £ £ £
General funds 3,723 15,408 (63,370) 60,082 15,843

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

FOR THE YEAR ENDED 31 JULY 2024

16 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 July 2024:
Tangible assets
650
-
Current assets/(liabilites)
28,181
46,936
28,831
46,936
Unrestricted
Restricted
funds
funds
2023
2023
£
£
At 31 July 2023:
Tangible assets
813
-
Current assets/(liabilites)
15,030
22,785
15,843
22,785		 Total
2024
£
650
75,117
75,767
Total
2023
£
813
37,815
38,628

17 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

18 Amended financial statements

These financial statements replace the original financial statements and are now the statutory financial statements and are prepared as they were at the original date of the financial statements.