CHARITY REGISTRATION NUMBER: 1171638
Reach Out Ministries
Unaudited Financial Statements
1 January 2025
WM FORTUNE AND SON
Chartered accountsnts
Collingwood House
Church Square
Hartlepool
TS24 7EN

Reach Out Ministries
Financial Ststements
Year ended 1 January 2025
Page
Trustees, annual report
Independent examinerfs report to the trustees
Statement of financial ath"vities
Statement of financial position
Notes to the financial statements

Reach Out Ministries
Trustses. Annual Report
Year ended 1 January 2025
The trustees present their report and the una￿￿rted financial statements of the chanty for the year
ended 1 January 2025.
Reference and admlnlstrntlve detalls
Registered charity name
Reach Out Ministries
Charlty reglstration number
1171638
Principal offKe
14-16 Whitby Street
Hartlepool
TS24 7AD
The trustses
(Served from 26 April 2024 to 19
September 2024)
(Appointed 10 April 2024)
M tknherty
GKel
A Grosvenor
Independent examiner
Thomas Atkinson
Collingy￿0d House
Church Square
Hartlepool
TS24 7EN
Structure, govemance and management
Reach Out Mini8tries is an unincorporated charity registered with the CharitEs commiss￿)n.
Objectives and activitles
The Advancement of the Christian faith in accordan￿ with the basis of faith and the relief of those in
need because of kack of accommodatN)n, ill-healih, add￿￿n, disabilrty, financial hardship or other
disadvantages. The objectives shall be pursued in ac￿rdar￿e with christian principles and practtis
and in such a Nvay that demonstrates and recommends farth in Jesus Christ as savK)ur and lord and
particularly the values of care and concern for the needy and vulnerable.
Achievements and perforniance
The organisation is a reshjential rehabiliLatK)n centre linked to the LNing Waters Church. The pastor of
Living Idvaters Church oversees the Kirk of the rehabilitation Centre. Its main aims are to introduce to
the love of God shown through Jesus Christ. to encourage those who already know God's Love to
keep trusting in that and to demonstrate Gcmj's love in pract￿al acts of kindness, reaching out to those
who have lost hope. The organisation provmles support livirvJ accommodation for adu￿$ struggling with
addictv)n. The trustees have advised that the key a*ivities of the organk8atK)n are..
1. To wvrk alongside individuals w*h addictions to help them into a place of r¥Jn4ependency; 2. To
work alongswje the families of the indp4iduals with addictions seeking to bring about reconcilkgtK)n; 3.
To work abngside doctors, social sep4ices and the mentsl heafth experts to be part of a wider netwo
of support,. 4. To support indivpJuals in lrfe skills arKI furthereducation.

Reach Out Ministries
Trustees. Annual Report (contiwed)
Year ended 1 January 2025
Flnanclal revlew
The charty incurred a def￿11 of £10,505 (2023 Surplus £1,153)
The trustees, annual report was approved on 20 June 2025 arKI signed on behalf of the board of
trustees by:
Trustee
Trustee

Reach Out Ministries
Independent Examinerfs Report to the Trustees of Reach Out Ministries
Year ended 1 January 2025
I report to the trustees on my eXaMinat￿n of the fina￿la1 statements of Reach Out Ministries (Ihe
charity.) for the year ended 1 January 2025.
Responslbllltles and basis of rèport
As the trustees of the charity you are responsble for the preparation of the financial statements in
accordance with the requirements of the Chatities Act 2011 {'the Act,).
I report in respect of my examination of the chanty's financial statements carried out under sectnn 145
of the 2011 Act and in carying out my examination I h&4e folk)V￿d all the applicable Directions grven
by the Charty CommrssK)n under section 145(5){b) of the Act.
IndeporKlent examinerfs ststement
Since the charity's gross income exceeded £250,000 your examiner must be a member of a body
listed in sectK)n 145 of the 2011 Act. l Confimi that l am quaIrf￿d to undertake the examination
because l am a member of the Instrtute Df Chartered knuntants in England and Wales (ICAEW),
which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in
connection with the examination giving me cause to belEve that in any material respect..
accounting records vRre not kept in respect of the charity as required by sectDn 130 of the
Act., or
the financial ststements do rK)t accord with those records., or
the financial statements do nct compty with the applicabk requirements conceming the
fonn and content of accounts set out in the Charrties (Accounts and ReF)Orts) Regulations
2008 other than any requirement that the accounts give a Irue and fail view which is not a
matter considered as part of an independent examination.
I have no concems and have come across no other matters in connection with the examination to
which attention shoukj be drawn in this report in order to enable a proper understanding of the
accounts to be reactr￿.
Thomas Atkinson
Independent Examiner
Collingwood House
Church Square
Hart￿pOOl
TS24 7EN

Reach Out Ministries
ststement of Financial Activities
Year ended 1 January 2025
2025
Un￿striCted
funds Total funds Total funds
2024
Income and endowments
Donations and legacies
charrtab￿ activtiies
Investment income
71,526
2CE,120
71,526
206,120
80,873
179,630
28
Total Income
277.652
277,652
260,531
Expenditure
Expenditure on Charitab￿ actr4*ii
Total expenditure
271,701
271.701
271,701
271,036
271.701
271,036
Net incomel(expenditure) and net movement In funds
5,951
6,961
(10,505)
Reconcillation of funds
Total funds brought forward
Total funds carrled forward
7,981
7,981
13.932
18,486
7,981
13.932
The statement of financial activrties includes all gains and losses recognised in the year.
All income and expendrture derNe from continuing activities.
The noto8 on pa9￿ 8 to 12 fonn part of the￿ financlal statemènts.

Reach Out Ministries
Statement of Financial Position
1 January 2025
2026
2024
Fixed assets
Tangible fixed assets
14
9.462
9,462
Currerrt assets
Cash at bank and in harKI
7.093
1,142
Creditorn: amounts falling due within OM year
Net current assets
15
2,623
2,623
4,470
(1.481}
7,981
Total assets less currnnt liabilities
13,932
Funds of the charity
Unrestricted funds
13.932
7,981
Total charity funds
17
13.932
7,981
These financAI statements were approved by the board of trustees and aLrthorised for issue on 20
June 2025, and are signed on behalf ofthe board by..
Trustee
The not•• on pagM 6 to 12 forni part of th080 financlal statomonts.

Reach Out Ministries
Notes to the Financial Statements
Year ended 1 January 2025
General Infomiation
The charity is a publ￿ benefit entty arKI a registered chanty in England and Wa￿$ and is
unincorporated. The address of the principal off￿e is 14-16 Whrtby Street, Hartlepool. TS24 7AD.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended Practice applicable to charttEs preparing their accounts in accordance wrth the
Financkql Reporting Standard appI￿able in the UK and Republ￿ of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
Accounting policies
Basls of prnparatlon
The financial statements have been prepared on the hiStOr￿al cost basis, as modified by the
revaluatK)n of certain financial asw.s and liabilrtEs and investment prcperties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the fvnctional currency of the entty.
Going concem
There are rK) material uncertainties about the charty's abilty to continue.
Disclosure exemptions
The charty satisfies the crrteria for qualrfying as small as defined in FRS102. such, advantage
has been taken of the following disclosure exemptDns aval￿ble under paragraph 1.12 of FRS
102:
(a) No cash flow statement has been prepared.
(b) Disclosures in respect of financial instruments tBve mt been presented.
Judgements and key sources of estimation uncertainty
None
Fund accountbng
Unrestr￿ted funds are avaikible for use at ttr￿ di5cretK)n of the trustees to further any of the
charty's purposes.
DeS￿Jnated funds are unreStr￿ed funds eannarked by the trustees for particular fLrture project or
commitment.
Restricted funds are subjected to restrrtions on their expendrture declared by the donor or
through the tenns of an appeal, and fall into one of tw) sub-classes.. restr￿ed income funds or
endo%Mnent furKIs.

Reach Out Ministries
Notes to the Financial Statements (tont*iu
Year ended 1 January 2025
Accounting policies (contiThM¢
Incoming resources
All incoming resources a￿ ir£luded in the statement of financial adivities when entitlement has
passed to the charity,. it k8 probab￿ that the economic benefts associated wrth the transactN)n
will flow to the charity and the amunt can be relpbty measured. The following specrfic F)olicies
are appl￿ to particular categories of income:
income from donations or grants 15 recognised when there is evKlence of entrtlement to the
gfft, receipt is probable and lis amount can be measured reliably.
legacy income ks recognised when rece4)t is probable and entit1err￿nt is established.
income from donated gc(*#s is measured at the fair value of the goods un￿sS this ts
impractical to measure relobls,, in wthich case the value k8 derived from the cost to the donor
or the estinated resale value. Donated fac11rt￿$ and seprfr2s are rec￿jniSed in the
accounts when receI+￿d rf the value can be reliably measured. No amounts are included for
the contrbutK)n of general volunteets.
irwme from contracts for the suppty of services is recognised with the delivery of the
contracted seprf￿e. This is classrfied as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose arKI returned rf unspent, in which case
ti may be regarded as restricted.
Resou￿ es expended
Expendrture is recogntsed on an accruals basis as a liabilty is incurred. Expenditure includes any
VAT wh￿h cannot be fulty recovered. and is classifEd under headings of the statement of
financial activrties to which rt relates:
expenditure on Taising funds includes the costs of all fundraising actP4ities, events,
non4haritable tradiry ￿tiVitIes, arNJ the sale of donated goods.
expenditure on charitable actriiiies irKludes all costs incurred by a charty in undertaking
activities that further its chartiable aims for the benefrt of its benef￿larieS, including those
support costs and costs relakng to the governance of the charity apportior￿d to charrtable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charty nor part of rts expendrture on charitable activities.
All costs are allocated to expenditiire categories refleding the use of the resource. Direct costs
attributable to a single activty a￿ alk)cated directly to that actNty. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
Tangible assets are inrtially recorded at cost, and subsequentty stated at cost bess any
accumulated depreciati)n and impaim)ent losses. Ary tangble assets Ca￿led at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumukited inpaiment losses.

Reach Out Ministries
Notes to the Financial Ststements {conthu*
Yearended 1 January 2025
Accounting pollcles (contlnu•d)
Tangible assets (continu•d)
An increase in the carying amount of an asset as a result of a revaluation, is recognised in other
recognksed gains and b)sses. unless it reverses a charge for impaiment that has P￿VK)usIY been
recognised as expendrture ¥*rythin the statement of financial activrties. A decrease in the carryirKJ
amount of an asset as a resu￿ of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revalUat￿n gain, in which case the loss is shown wrthin
other recognised gains and losses on the staterrEnt of financial activi(ies.
Depreciation
Depreciation is calculated so as to vKite off the cost or valuation of an asset, less its resKlual
value, over the useful econ(xnic life of that asset as folk)ws:
Equipment
15% reducing balance
Impalmient of flxed assets
A review for Ind￿atOrS of impairrrEnt is carried out at each reporting date, wrth the recoverable
amount being estwnated where such indutors exist. Where the carying value exceeds the
recoverable amount, the asset impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the Purposes of Impalm￿nt testing. when rt ts not possible to estimate the recoverable
amount of an individual asset, an estimate is made of the recoverable amount of the
cash-generating unit to wh￿h the asset bek)ngs. The cash-generdting unit is the sMal￿$t
entifiable group of assets that includes the asset and generates cash infiows that largely
independent of the cash infiows from other assets or groups of assets.
For impaiment testing of goodwill. the go)dwill acquired in a business combination is, from the
acquisition date, albcated to each Df the cash-generating unts that are expected to benefrt from
the synergies of the combination, irrespective of whether other assets or Ikgbilities of the charty
are assigned to those uniis.
Financial instruments
A financkal asset or a financial liabilty is recognised onty when the chafty becomes a party to the
contpctual provisK)ns of the instrument.
Basic financial instruments are inrtk41ty recognsed at the amount receNable or payable includirKJ
any reLated transaction costs.
Current assets and current liabliiies are subsequentty measured at the cash or other
consideration expected to be pall or receNed arKI not di%counted.
Debt instruments are subsequently measured at amrtised cost.
Where investments in shares are publicty traded or their fair value can otherwise be measured
reliably, the investment is subsequentty measured at fair value with changes in fair value
recognised in income and expendbture. All otty￿r such investrnents are subsequentty measured at
cost less impainrjent.

Reach Out Ministries
Notes to the Financial Statements (conlwju
Year ended 1 January 2025
Accounting policies {¢onthw•d)
Financial instruments (¢ontlnu
Other financial instruments. including derivatNes, are initially recognised at fair value, unless
payment for an asset k8 deferred beyond rK)nnal business terms or financed at a rate of interest
that is not a market rate, in which case ttrE asset ts measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instNffEnts are subsequently measured at fair value, with any changes
recognk8ed in the statement of financkal actlvrt￿, wilh the exception of hedging instruments in a
designated hedging relationshFI.
Financkal assets that are measured at cost or amorttsed cost are revE¥￿d for objective evKlence
of impainnent at the end of each reporting date. If the￿ ks objective evidence of impairment, an
impaimient loss is recognised under the appropriate tr￿adIng in the statement of financial
activities in wh￿h the initial gain ￿as recogntsed.
For all equty instruments regardless of significance, and other firkqncial assets that a
indivNJually signifttnt, these are assessed indiv￿UaIty for impairment. Other financial assets are
erther assessed irKlivKlualty or grouped on the basis of simiLqr credrt risk chardcteristics.
Any reversals of impaimpnt are recognised immedotety, to the extent that the reversal does not
resu￿ in a carryI￿j amunt of the financial asset that exceeds what the carying amount woukl
have been had the impaiment Th)t prev￿U$1Y been recognised.
Defined COntrib￿lon plans
Contributions to defined corrtrbution plans are recognised as an expense in the perK)d in which
the related service is provided. Prepaid contrbutions are recognk8ed as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
hen contributK)ns are rK)t expected to be settled wholty within 12 months of the end of the
reporting date in which the empbyees render the related senrfice, the liabilty is measured on
discounted present value basis. The unwinding of the discount is recognised as an expense in
the period in which * arises.
Donations and legacies
Unrestricted Total Funds un￿strICted Total Funds
Funds
2025
Funds
2024
Donations
Donations arKI cash deposrts
Other grants
65,526
6,000
65,526
6,000
71,526
44,313
36,560
80.873
44,313
36,560
80,873
71,526
Charltable actlvttles
Unrestricted Total Funds Unrestricted Totsl Funds
FurKIs
2025
Funds
2024
HBC Funding
2(E,120
206.120
179,630
179,630

Reach Out Ministries
Notes to the Financial Ststsments (conthu
Year ended 1 January 2025
Investrnent income
Unrestricted Totsl Funds Unrestricted Totsl Funds
Funds
2025
Funds
2024
Bank interest receivable
28
28
Expenditure on charitable activilies by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Support costs
271.701
271,701
271,036
271.036
Exponditure on charitabla activiti•s by activity ty
Total funds
2025
Total fund
2024
Support costs
271.701
271,701
271,036
Anatysls of support costs
Anatysis of
support costs
activty 1 Total 2026 Total 2024
General offr
1,821
1.821
3,745
10. Net incom•l{expenditur•)
Net incomel(expendfture) is stated after chargingl(crediting):
2026
2024
Depreciation of tangible fixed assets
1,669
11. Independent examination fees
2025
2024
Fees payable to the independent examiner for.
Independent examination of the financial ststements
2,622
2,622
12. Staff costs
The total staff costs ar)d empbyee benefts for the reporting perK)d are anatysed as follows:
2025
2024
Wages and salar
Employer contrbutions to pension plans
151.142
2,439
142,564
1.690
153.581
144,254
10-

Reach Out Ministries
Notes to the Financial Statements (conthu8d)
Year ended 1 January 2025
12. Staff costs {￿lInU
The averdge head count of employees during the year was 7 (2024: 5). The w4erage number of
full-time equivalent empkjyees during the year is anatysed as follows..
2025
No.
2024
No.
Number of staff
No employee receNed empbyee beneffts of more than £60.(￿ during the year (2024.. Nil).
13. Trustee remunerntion and expenses
Trustees did not recep￿ any remuneration or expenses during the financial year (2022 Nil)
14. Tangible flxed assets
Equipment
Total
Cost
At 2 January 2024 and 1 January 2025
Depreciation
At 2 January 2024 and 1 January 2025
Carrying amount
At 1 January 2025
At 1 January 2024
15,404
15,404
5,942
9,462
9,462
9,462
9,462
15. Creditors: amounts falllng due within one year
2025
2024
Trade creditors
2,623
2,623
16. Penslons and other post retlvement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contr*Jution plans was £2,439 (2024: £1,690).
11

Reach Out Ministries
Notes to the Financial Ststements (Cl￿1￿￿
Year ended 1 January 2025
17. Analysis of charitable funds
Unrestricted funds
At
1 January 20
25
? January 202
Income Expendrture
General funds
7,981
277,652
(271,701)
13,932
At
1 January 202
? January 202
Income Expendiiure
General funds
18,486
260,531
{271,036)
7,981
18. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
9.462
7,093
{2,623)
13,932
9,462
7,093
(2,623)
13,932
Net assets
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Credtiors less than 1 year
Net assots
9,462
1,142
(2.623)
7,981
9,462
1,142
(2,623>
7,981
12-