**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
- 1 -
## **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**
- Ages: 27, 43, 48, 52
- 3 White English, 1 White Irish, 3 criminal backgrounds, 2 with mental health issues, 2 with physical and mental health issues.
- All had addiction issues.
## **Accommodation / Employment Outcomes:**
- 2 residing in Pathways.
- 1 working on ADHD and other mental health issues alongside a psychiatrist.
- 1preparing to relocate to relocate to Camberley to support her 15-year-old daughter struggling with an eating disorder.
- 1 moved into a local flat working as a clerical worker.
- 1 moved into a mobile home locally and has just started an artist course.
## **Males: 49**
- Ages: 20-30 (9), 30-40 (20), 40-50 (17) and 50-55 (3)
- 25 White English, 5 Black English, 3 White Irish, 1 Jewish, 2 Other, 1 Spanish, 1 Bangladeshi.
- Criminal backgrounds: 24, Mental health: 19 Physical & Mental health: 14
- All had addiction issues except one, who had mental health issues.
- 2 -
## **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:**
- 1 has moved on locally into private flat Started own business paint spraying houses (newly qualified).
- 1 has moved on locally into a private flat gone back to old career as an Estate Agent.
- 1 has moved on locally into a flat working in Telesales.
- 1 has moved on locally with girlfriend working as a builder.
- 1 living and working in Thailand.
- 1 living in a private flat with his girlfriend delivering cars.
- 1 living in a private flat close to his daughter & grandchildren.
- 1 living in Southampton with his girlfriend.
- 1 moving into private flat, now in the building trade.
- 1 moved to London into a private flat, set up a new business in website sales.
- 1 moved back to family in Hertfordshire.
- 1 moved back to his family home in London.
- 2 living locally in a private flat.
- 1 living locally in a private flat, Chairing Alcohol Anonymous events & erecting & packing away stages.
- � 1 living locally in a private flat, working with Resin Driveways.
- 1 living in a private flat conveyancing
- 1 living in a private flat in Essex near family, working in family business.
-
- 1Driving for a local business, moved into a private flat.
- 1 Set up a business as a personal nutritionist, moved to Summerset in a private flat.
- 1 has moved back to London and living with his sister. He is working in the building trade.
- 3 have moved on into private flats locally.
- 3 have relapsed
- 1transfered to a Travers Arms Christian Rehab
-
- 20 are still residing at Pathways.
Other employment for those who have moved on:
- 1 Faithworks delivering furniture and volunteering.
- 1 Telesales
- 2 Plastering
- 1 Painting & decorating self-employed.
- 1 Builder
- 1 Care work
- 1 College Apprenticeship in the building trade
## **Present Service Users:**
- 12 engaging with various house activities.
- 8 with senior peer roles supporting house mates with daily activities including the 12-step programme and
- Goals & Affirmations.
- 1 Trainee carpenter.
- 1 Qualified carpenter now supporting the trainee carpenter.
- 5 Outside mental health support.
- 1 Gig work.
- 4 Completing an employability course.
- 8 senior peers in house.
- 1 hoping to restart his business back in the construction trade.
-
- 2 are exploring options in the roofing trade.
- 3 -
## **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
- 4 -
**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:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance 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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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
- 5 -
## **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.
- 6 -
## **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)
- 7 -
**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.
- 8 -
**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.
- 9 -
**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.
- 10 -
**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**
- 11 -
**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.
- 12 -
## **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|
- 13 -
## **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|
- 14 -
## **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|
- 15 -
## **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.
- 16 -