OFFI CE COPY Company registration number." CE008013 Chariiy registration numb¢r: 1169484 Parent and Child Together North East Annual Report and Financial Statements for the Year Ended 5 April 2025
Parent and Child Together North East Contents Refer¢nce and Administrative Details Independent Examinees Report Trustees, Rcport 3to5 Statement of Trustees, Responstbilities Stalemcnt ol Financial Activiti¢s Balanc¢ Sheet 8t09 Notes io the Financial Statements IOto15
Parent and Child Together North East Reference and Administrative Details Tru$tees Trevor Birtle, Chair of Trust¢es Diane Griffiths, Trustee lan Elliott. Trnstee Jackie Elliot¢ Treasurer and Trustee Alex Leighton. Trustec Lisa Carlin. Trnsiee Registered Office Eagle HoLLge. Hun¥orth Moor Darlington DL2 IQE Company Registration Lyumber CE008013 Ch*rity Reglsirgllon L¥umber 1169484 The charity is incorporated in England. Independent E12miner J W Smith & Co Ltd Chartered Accountants Eaglehursi 12 Quay Road Bridlinglon Easi York5hir¢ YOIS 2AD Accountants JWSmith&CoLtd Eaglehurst 12 Quay Road Bridlington East Yorkshire Y015 2AD Pa8e I
Parent 2nd Child Together North East Independent Examiner's Report to the trustees of Parent and Chlld Together North East ("the Company") I r¢port to the charity trustee5 on my cxan)iDatioii of thc accounts of the Company for the year cnded 5 April 2025. Responslbiiiiles Ind b251s of report As the charity's trustees of the Company (and al80 Its directors for the pUONe% of cornpany law) you are responsible for the prep2fdtion of the accounts in accordance wilh the requirements of the Companies Act 2006 ('the 2006 Act'l. Having satisfied myself that the accounts ofpar¢nl and Child Together North East are not required to be audited undcr Part 16 of the 21X)6 Act and are eligible for ind¢pendenl examination, l port in respect of my ¢xamination of your Charity's accounts as carried out under stIon 145 of the Charities Act 2011 ('the 2011 Act'l. In carying (Jut my examinati()n I have followed the Dircclions given by the Charity Commission under section 145(5)(b) of the 201 l Act. Independent examiner's statement I have compleled my examination. I confirni that no malters have corne to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respecl of Parent and Child Tog¢iher North East as required by section 386 ofihe 2006 Aci. or 2. the a¢¢ounts do not accord with those records: or 3. the accounts do not comply with the accounting requirements of seclion 396 of the 2006 Aci oiher than any requirement that the accounts give a 'tTue and fair view. which is noi a matter considered as P¢ill vf an independent examination; or 4. the ac¢ounls hav¢ nut been pr¢pled in a¢LvrdanLe with tbe tnethods and principles of the Statemetlt of Recommended Practice for accounting and reporling by ch2riti¢s [applicable to cbarities preparing Ihcir accounts in accordance with the Fitwicial Reporting Siandard applicable in the UK and Republic ot Ireland {FRS 102)]. I have no concems and have come across no other matters in connection with the examination to which attention should be drawTJ in this report in order lo enable a proper understanding of the accounts to be reache J W Smith & Co Ltd Chartered Accounlants Eaglehurst 12 Quay Road Bridlingion East Yorkshir¢ Y015 2AD 27 November 2025 Page 2
Parent and Child Together North East Trustees, Report The truslecs. who are dir¢rtors for the PUTpose5 of cotnpany law, pr¢sent th¢ anllual report tog¢ther with the financial statements of ihe charitable company for the ye2r ended S April 2025. ObjÈrtlve$ ind Aedvltles ObjeL¥S and atms To promote and preserve good health atnong parents and children living in the Tees Valley and qurn)unding areas, in particular but not exrlusively by providing sUPPOrted accommodation, support, advice. training and th¢rauL1C scrviccs to yvung persons and adults who arc pregnant or parenting children and who are made vulnerable by homelessness. n¢¢d. hardship 01 distress. Objeelives, slrategies and aclivilies The CIO was forn)cd on 4th October 2016 and has been providing supported accommodation for vulncrable fatnilig5 sinc¢ September 2017. The CIO has acquired a twenty-year lease at Eagle House and this can be extended by agrecfftent. Th¢ CIO has developed robust policies, procedures and systems which have been successfully audited in this period by Darlinwon Borough Council. All activities camed out by the Irustees. demonstrated regard to the guidance issued by the Charity Commission on public benefit. Activities are conducted throughout the year lo encourage family interaction, these included: Summer events Infonnal on-site ei'ents Christmas celebiations in a traditional way - Carol Singing with the Salvation Arniy Achievements and performance Outside area and patio work by Pavel Denyscvych providing ess¢Dtial ¢xternal space for events and soft play for younger children throughout ihe year. Mainienance programme to refresh the cabins to ensure srandards arc maintained. Finxneial review The Charity's bank accouni balance has decreased from £75.159.92 at th¢ sian of the year lo £27,561.09 at the end of the year. Donalinns nf £12.541.96 h2ve been received during the yeAr Nn grdni thnding hfts heen received. Page 3
Parent and Child Together North East Trustees, Report SiruLlure? ¥ov¢rnallce alld manageellt Recruitmenl and appointment of trustees The Trustees are appointed by the currenl trustees. Lisa Carlin joined as trnstee on 3td September 2024. Her skills will be invaluable on the legaLTIR stde. Sue Leighton was recrnited to Job share with Mick Sutcliffe to rnanage hls phased retirement unttl June 2025 when he fully retsres. Occupancy droppcd and rcmaincd low for thc ycar wbich rcquircd r¢] managcmcnL Financial instruments Objectives ondpolicie The charity's activities expuse it to a number of [anciaL risks includ8 Lreth"t nsk. cash flow risk 8nd liquidity risk. The use of fmancial derivatives is governed by the ¢han"ty's policies approved by the board of tStees. which provide written principles on the use of rtnancial derivatives lo manage these risks. The charity does not use derivative financial instwments for speculative purposes. Credit risk Thc charity's principal financial asscts are bank balances and cash. trade and othcr rcccivablcs. and invcstmcnts. The chaniy's credit risk is primarily attribuiable to lis trade reLeivables. The amounts presenied in the balan¥e sheet are net of allowances for doubtful receivables. An allowance for ImpaiTment is made where there is an identified loss event which. based on previous experience. is evidence of a reduction in thc recoverability of the cash flows. Th¢ credit risk on liquid funds and derivalpve fin2ncial instrnments is limiled beca5¢ ihe counteTparties are banks with high credit-ratings assigned by inicrnalional credii-raiing agencies. The charity has no significant concentration of credit risk. with exposure spread over a large number of counterparties and customers. Liquidity r&sk In oidu lo maintain liquidity ¢0 ¢n3ure thal tsuffiLi¢ni fundb. ar¢ available for vnxuing op¢tation5 and futut developments. the charity uses a mixture of long-tertn and short-tenn debt fallce. Further details regardiDg liquidity risk can be found in the St2tsment of accounting policies in the financial ststements. Pag¢ 4
Parent and Child Together North East Trustees, Report The annual rewrt was approved by the irnsi¢¢s of th¢ cbatity on 27 Novetnbei 2025 and sÈgDed on its behalf by: Trevor Birtle Trustee Jackie Elliott Trustee Page 5
Parent and Child Together North East Statement of Trnstees, Responsibilities The trustees (who are also the directors of Parent and Child Together Nortb East for the puryoses of coEnpAny law) gre resp0Th4ible for prepsring the trusteeg, report and thc financial gtatcments in e0rdanCe with the United Kingdom A¢¢owiting Stsndaid5 {Uniied Kingdotn Generally Accepted Accounling Practice) and applicable law and regulation5. Company law requireq the trustees to Prepare financial statements for cach fjnancial year. Und¢r Company law the trustecs musi not approve the financial statements unless they are satisficd that they give a Irue and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources. including it8 income and ext*nditure. for that period. In preparing these finanL'ial statements. the trUee$ are required to- select suitable accounting policies and apply them consistently: observe the n1¢thS and principles in th¢ Charitie5 SORP: make judgemenls and estimates that are reasonable and prudeni" state wheiher applicable UK Accounting Stsndards have been followed. subject to any maleiial depattuies disclosed and explaincd In thc fiTJancial statement5. and prepare the financial staternents on the going concern basis unle&s it l5 inappropriate to pr¢sume that the CharibIe company will continue in busiThe&s. The trustees are responsibl¢ for keeping adequale accounting Tecords that are Su1Clent lo show and explain ihe charitable company's transactions and disclose witb reasonable accuracy al any lime the financial position of Ihe charitable company and enable them to ensure that the financial statement5 comply wilh the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and dclcclion of fraud and oth¢r irguI4ritIcs. Approved by tbe lrnstees of the charity on 27 November 2025 and signed on its behalf by: Trevor Birtle Trustee Jackie Elliott Trustee Page 6
Parent and Child Together North East Statement of Financial Activltles for the Year Ended 5 April 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted funds Total 2025 Restricted fund5 Note Income and Endowments from: Donations and legacieq 202.227 202.227 Total income 202.227 202,227 Expenditure on: Other expenditure (244.195) {244,195} (244,195} (244,195} Total expenditure Net income (41,968) (41.968) Transfers between fiinds Nel movement in funds (41.968) (41.968) Reeoneiliation of funds Tothl ndS brought forward 177,115 177,115 Total ndS carricd forward io 135.147 135,147 Unrestricted funds Total 2024 Note In¢ome and Endowments from: Donalions and legacies 271,15¥ 271,158 271,158 271,158 Total income Expenditure on; Other expenditure {225,656) (225,656} Total expenditure (225.656) (225.6561 Net in¢ume 45,$0? 45,50? Transfers between funds 131,013 131,013 Net rnovetnellt in fund5 177,J15 177,115 Reconciliation of funds Total funds brought forward Total funds ¢arrt¢d forward 10 177,115 177,115 All of thc chanty's activitlcs derive from COntu1ng operatti)ns during thc aiK)v¢ two pcriods. The funds breakdown for 2025 is shown in note 10. The notes on pages l O 10 15 forni an integral part of ihese financial statements. Pa8e 7
Parent and Child Together Iyorth East (Reglstration number: CE008013) Balance Sheet as at 5 April 2025 2025 2024 Note Fixed assets Tangible assets 112,201 112.201 Current assets Debtors Cash at bank and in hand 27.626 75.225 27,626 75.225 Creditors: Amounts falling due withln one year Net turrent a$set$ 27,626 75.225 Total gssets less current ligbllitles 139,827 187.426 Creditor*: Amouttts falling due after more th2D one year {4.680) (10.311) Net Agsetg 135.147 177,115 Funds of the charily: Unrestricted income fund5 Unrestricted funds 135,147 177,115 177.115 Total funds 135,147 For the financial year ending 5 Apnl 2025 the chanty was enn.tled to ¢xcmption from audit under section 477 of the Companies Act 26 relating to small companies. Dircclor5' SpOnsibl]It]es= The members have not required the charity to obtain an audil of ils accounts for the year in question in accordance with section 476; and The directors acknowledge their responsibikn'ties fur complying witb the requiretnents of the Act Wkth r¢5P¢¢t to accounting rccords and thc prcparalion of accounts. The notes on pages 10 to 15 fonn an integTal part of these financial statertnts. Page 8
Parent and Child Together North East (Registration number: CE008013) Balance Sheet as gt 5 April 2025 Th¢ financial stat¢m¢nts on pages 7 to 15 were approved by the trustees. and authorised for issue on 27 November 2025 and signed on their behalf by: Trevor Birtle Trustee Jackie Elliott Trustee The notes on pages io 10 15 forn] an iniegral part of these fmancial sthtemenls. Page 9
Parent and Child Together North East Notes to the Financial Statements for the Year Ended 5 April 2025 l Accountlng pollcles Summary of significanl accounting policies and key accounting estimate5 The principal accounting policies appli¢d in the preparatt.on of these financial statements are sel out below. These policies have been consistently applied to all th¢ y¢a15 P1¢5ent¢d, unless otherwise stated. StatemeDt of compliance The financial statem¢nis have been prepared in accordance with Accounting and Reporting by Charilies.. Ststem¢nt of R¢commcnded Practice (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in October 2019) (Charittes SORP (FRS I O?)), the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 1021 and the Companies Aci 2(K)6. B&sis of preparation Parent and Child Together North East me¢ls the definition of a public benefit enlily under FRS 102. Assets and liabilities are initially recognised ai historical c05t or tyansaction value unless oibeTWi5e slated in ihe relevanl accounting policy noi¢s. Going concern The ttustees Consider that there are no material uncertainties about the charity's ability to continue as a goin8 concern nor any significant areas of uncertainty that affect the carrying valuc of assets held by the charity. Income and endowment5 All income is recOlSed once tb¢ charity has entitlemenl to the income. it is probable that the income will be received and th¢ amount of the income receivable can be measured reliably. Donation.f and legaeiÉ.s Donations are recognised when the charity has been notified in writing of both the amount and settlemeni date. En the event that a donation is subj¢ct to condilions that rLxuirc a Icvcl of pcrfomiancc by the charity bcforc thc charity is entt'tled to the fids. the income is deferred and oot recognised until either those conditions are fully tnel, or the fultiLtnent of those condilions is wholly within the ci)ntrol of ihe Lhdrity dnd it is probabl¢ tbat these conditions will be fulfilled in the reponing p¢riod. Granls receivdblt Grants are recognised when the chariry has an entiilement to the ndS and any conditions linked to the grants have been mel. There perfomiance conditions are attachcd to thc grnnl and are yet 10 be met. the income is recognised as a liability and included on the balance sheel as deferred income lo be released. Page 10
Parent and Child Together North East Notes to the Financial Statements for the Year Ended S April 2025 Gifv in kind Gifts tn kind are COgls¢d in different ways depcndcnt oll how they arc used by the charily.. (i) Those donated for resale produce income when they are sold. They are valued at the amount actually realised. {ii) Those donated for onward transmissjon to beneficiaries are included in the Statemcnt of Financial Activities as incoming resources and resources expendcd when they are distributed. They are valued at th¢ amount the charity would have had io pay to acquire them. (iii) Those donated for use by the chaTity itself are included when receivable. They are valued at the amount the harily would have had io pay lo acquire them. Dona¢ed services dndfacllilies Where services or facilities are provided to the charity as a donation that would nomially purchased from our suppliers, this bencfit is included in thc financial statements al it's fail value unles5 It's fair value cannot be reliably measured, then at the ¢0st to the donor or th¢ resale value of good5 that are to be sold. Gift aid Incoming resources from lax reclaims are included in the Ststemenl of Financial Activities at the same time as thG gift to which they relate. Expendlture All cxpenditure is recognised once theTe is a legal or constsuctive obligation io that expenditUTe. it is probable scttlcrnent 15 required and lh¢ 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 allocatcd on a basis consislent with the use of resources, with centrlil staff costs allocated on th¢ basis of lime spenl. and depteciatiotj chaiges allocaied on the portion of the asset's use. Other support cosis are allocated based on the spread of aff cosls. Support costs Support costs incliide central fiinctions and have been allocated lo actii'ity cost categories on a basis consistent wilh the use of resourccs. for examplc. allocating property Costs by floor area5. or per capita, staff costs by the tirne Spent and other costs by iheir usage. Tanglble flxed assets Individual fixed assets are initially recorded at cost. less any subsequent accumulated depreciation and subscqucnl accumulat¢d impairnient losses. Deprecialion and amortisation Depreciation is provided on tangible fixed assets so as lo write off the cosi or valuation. less any estimated residual value. over their expected useful economic lifc as follows: Pagell
Parent and Child Together North East Notes to the Financial Statements for the Year Ended 5 April 2025 Trude debiurs Trade debtors ar¢ amounts du¢ from rustomS foi m¢rchandi5e sold or 5Ctvice5 performed in thc ordinary course of busine88. Trade d¢btors ar¢ r¢cognised initially at tho tr4nsJ¢tion pri¢¢. Th¢y arc Subqu¢tIY mcasurcd 14¢ amOrtis ¢o5t using the effective interest method. le85 PTOVi5ion for impairnicnt. A provision for ihc impairn]cnl of rrade debiors is established when there is objective evidence that the charity will not be able to collecl all amounts due according to the original tern15 of the receivables. Cash and cash tquii'al¢llt$ Cash and cash equivalents comprise cash on hand and call deposits, and other short-terni highly liquid investments that arc readily convertiblc to a known amount ol cash and are subject to an insignificant risk ot hang¢ in Yalu¢. Trade cTeditors Trade creditors are obligations to pay for goods or services thai have been acquired in the ordinary course of business from suppliers. Accounls payable are classified as ¢urr¢nt liabilities if tbe charity does not have an unconditional right. at ihe end of the Teporting period. to defer setilem¢nt of the creditor for at least rwelve months after the reporting date. If there is an unconditional right to defer scttlcrncnt for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are r¢eognised initially at thc transaction price and subsequently measured at amortised cost using thc ¢ff¢rtiv¢ intcrcst method. 2 Income from donations and legacAes Unre5tri¢ted funds General TotAI Z025 Fund raising/dunalions Grant tunding Contribution towards utilities Gifts in kind F.nhAnced housing henefiLlplaeement fee% Misfj¢llan¢ous 35,348 35.348 13.329 2.550 150.055 945 13.329 2.550 150.055 945 202,227 202,227 Page 12
Parent and Child Together North East Notes to the Financial Statements for the Year Ended 5 April 2025 4 Taxatio The charity is 2 re8lStered charity and is therefore exempt from taxation. S Tangible fixed a55ets Land Ind buildings Motor vehicles Total Cost Ai 6 April 2024 85.608 34,499 120,107 120,107 At 5 April 2025 85,608 34,499 Depreciation At 6 April 2024 7,906 7,906 Al 5 April 2025 7.906 7,906 Net book value Al 6 April 2024 85.608 26,593 12,201 Al 5 April 2025 85.608 26,593 12.201 6 Debtor5 2025 2024 Trade debiors 7 Cgsh Ind cash equivalenls 2025 2024 Cash on hand c.ash at bank 65 65 75,160 75,225 27,626 8 Creditors: amounts falling due within one year 2025 2024 Trade creditor5 9 Creditors: amounts fAlling due after one year 2025 2024 Loans 4,680 10.311 Pag¢ 14
Parent and Child Together North East Notes to the Financial Statements for the Year Ended 5 April 2025 10 Funds Balgnee at 6 Aprll 2024 Incoming resources Resoyrces expended Balantt at S April 2025 Transfers Unrestricted funds General 177.115 202.227 (244.195) 135,147 Restricted funds Total funds 177,115 202,227 (244,195) 135,147 Balance at 6 April 2023 Ineoming resources Resourees expended Balanee at 5 April 2024 Transfers Unrestricted funds 131.6l3 271.158 (225.656) 177.115 Restricted funds Page15