2022-03-31-accounts

Changing Pathways ENDINI BUSE. Fh4VOWERING I_IVES. ower Respect and Digni Educate Collaborate

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2020

CONTENTS

CONTENTS
	Page
Summary	1
Objectives and Activities	1
Beneficiaries of our Services	1
Covid 19	1
Statistics	2
Our Achievements and Performance through
2020/2021	2
Plans for the Future – Strategic Plan
April 1st2022 to March 31st2025	4
Financial Review	4
Reserves Policy	4
Risks	5
Review of Financial Position	5
Structure, Governance and Management	5
Organisational Structure	6
Senior Leadership Team	6
Staff Remuneration Policy	6
Auditor	6
Disclosure of Information to Auditor	6

CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

Summary

The trustees present their report and financial statements for the year ending 31st March 2022.

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

In this report the Trustees of Changing Pathways look at what the Charity has achieved and the outcomes of our work between April 2021 and March 2022. This report reviews our progress:

• towards achieving our vision of a world in which all can live fulfilled lives free from domestic abuse

• towards achieving our mission in pursuit of this vision to help each individual find their pathway out of a life of domestic abuse and change their future for the better,

• by identifying the key aims and objectives that we have worked towards and how successful Changing Pathways has been in focusing activity on the pursuance of our charitable objects, namely:

‘To relieve the needs of persons who are victims of, or in fear of, domestic violence and/or abuse in Essex and surrounding areas in particular but not exclusively, by providing refuge, counselling and practical support for victims of domestic violence, raising public awareness of domestic abuse issues; and in such other ways as the trustees may from time to time decide.’

The Trustees have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives and in planning how our activities will contribute to the aims and objectives that have been set. This is supported by a performance monitoring and reporting system and an annual consultation programme for staff and clients.

Beneficiaries of our Services

During 2021-22, the Charity has continued to deliver specialist support to survivors of domestic abuse, covering South and West Essex which comes under the remit of Essex County Council and the Borough Councils of Basildon, Brentwood, Castle Point, the District Councils of Epping Forest, Harlow and Rochford, and the Unitary Authority of Thurrock.

We strive to provide responsive and high-quality support to survivors of the broadest definition of domestic abuse including stalking and harassment, ‘honour-based’ abuse and forced marriage and all other forms of violence against women and girls. We take a strength-based approach to our support, working with survivors to empower them to choose a different pathway, one that enables them to live their lives free from fear and abuse.

Covid 19

As we adjusted throughout the global pandemic we learnt from our data that domestic abuse was in a state of flux; our usual peaks and troughs were disturbed and where we saw a sudden decrease in referrals early on, this was followed by a rapid and significant increase soon after. Throughout Summer 2021-2022 our numbers stayed high. Working from home and restrictions on face to face contact were challenging for practitioners and clients as they adapted to connecting remotely, always having safety at the forefront of their thinking. For some of our clients the ‘new normal’ remote way of receiving support was comfortable, but for some, however, this would not have been their preference. Our refuge accommodation remained open with the appropriate safety measures and support from Public Health where there were instances of Covid in our residential communities. As time rolled on and we became clearer about how we could manage our work and Covid, we were able to re-introduce face to face contact in line with risk assessing the overall situation.

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CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

Statistics

In 2021-22, Changing Pathways reached a total of 2,062 survivors of domestic abuse, providing both telephone and face to face support. The total number of survivors reached in 2021-22 represents a slight decrease on 2020-21 where Changing Pathways reached 2,153 survivors.

Domestic abuse has a devastating impact on all communities. However, as reflected in the gendered nature of domestic abuse, the majority of survivors we supported were female. Reflecting the changing local community profile, the number of clients accessing our BAME service has increases by 28% from 92 in 2021 to 118 in 2022

15% of clients were from BAME (Black, Asian, Minority Ethnic) communities. 34% of clients reported being disabled with 22% of disabled survivors reporting having more than one disability. 26% had a mental health disability. Across all of our services 32% (434) were victims of surveillance/harassment/stalking types of abuse. 56 of these victims were open to our Stalking and Harassment service.

We received 108 referrals for our refuge services, a decrease of 13 referrals on the previous year with 74 being offered a place in one of our temporary bed spaces. In total, the number of survivors of domestic abuse that we accommodated was slightly higher with 108 women and 142 children in our refuges and they stayed on average for 7.27months, which is one month shorter than the previous year.

Women who stayed in the refuge were supported to achieve positive outcomes for their family, with 71% securing a safe move-on option and 98% of residents reporting an increase in confidence in asking for help and 100% reporting feeling better able to recognise abusive behaviour. 90% stated that they understand more about the impact of abuse on their child / children. 91% had an improvement in their support networks.

Across all our services 96% of survivors reported feeling better able to recognise abusive behaviour and 95% feel they understand more about the impact of abuse on my child/children.

The service continues to feel the impact of the COVID-19 pandemic, this is mainly due to the backlog in Crown Court, which currently has a delay of up to two years. Anecdotally the staff have noted a significant in complex cases that involve drug and/or alcohol and mental health, however other support services are struggling to meet the increased demand.

As always, we sought to keep our clients at the heart of everything we do and took this opportunity to re-model our therapeutic interventions moving us to a trauma informed approach to our work. New developments include a suite of psycho-educational videos, dialectical behavioural therapeutic groups and training for staff in Motivational Interviewing (a technique to support clients in working with change).

Our Achievements and Performance through 2021/2022

1 - Improve service offer for women experiencing multiple disadvantage and those accessing health services.

Our IDVA work at Basildon and Thurrock University Hospital continued throughout Covid 19 and both National and Local lockdowns, and we successfully secured funding increasing our staffing levels to two full time practitioners. Through 2021--2022 the EDAPP service supported 38% more people compared to the previous year.

We have continued to deliver specific services for victims of stalking, sustaining levels of funding.

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CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

2 - Ensure our services promote and reflect increased equality and diversity and hidden harms.

Throughout 2021-22 we continued to build on the work we undertook in 2019 to help us develop our understanding around all issues of Equality and Diversity and set our intentions in prioritising this area of work.

We have improved our analysis of equality and diversity data across the organisation and have set our intention to feature this as a key headline in the 2022 – 2025 strategic plan.

Our specialist BAME service has expanded and funding is more secure. Our service experienced a 16% increase in referrals from the previous year. Since 2018-19 the number of clients accessing the service has grown by 116%

Via the Inclusivity Panel we continue to consider how best the organisation can meet the needs of the LGBTQ+ survivors of domestic abuse and explore partnerships to increase accessibility for this group. The inclusivity work is practitioner-led and is a place for us to explore best practice and check new developments in our work against our equality and diversity expectations.

3 - Expand our service offer for children and young people.

We have achieved a lot in this area of our planned work despite the challenges that the pandemic brought in terms of accessing training.

The addition of our Children and Families’ Lead, a senior practitioner post, enabled us to make significant inroads in planned developments, affording us the capacity to introduce working with the children in a trauma informed way using the trauma animals developed by The Beacon House Trust. Introducing the Incredible Years Programme to our offer for families has enabled mothers to understand how the abuse has affected their children and how this is displayed through the children’s behaviour, giving them the tools and strategies to use to decrease these challenging behaviours.

We continue to deliver the Helping Hands Programme for children.

4 - Develop specialist interventions in trauma informed work, group work and training to aid recovery.

We spent significant time during the year to fully remodel our therapeutic interventions for both adults and children as we commit to establishing ourselves as a trauma informed service. We have developed a suite of psycho-educational videos that our clients will be able to work through with their case worker to support them in understanding the impact of the trauma they have experienced may have had. We have developed a dialectical behaviour therapeutic-based programme which addresses things like increasing distress tolerance and emotional regulation as well as some mindfulness practice.

Building upon some of the training sessions we had in place, we now have a full suite of off the shelf training options that we have been able to deliver to key partners. We have worked with a number of agencies including Essex Police, Epping Forest District Council and Thurrock L.A. to deliver these training sessions using remote platforms throughout the pandemic. Not only has this helped increase the domestic abuse knowledge base across all partners but it has also supported our partnership working, raising our profile and clarifying referral mechanisms.

5 – Provide the highest quality services to survivors of domestic abuse through an employee development and succession programme.

Changing Pathways is fully committed to continuing professional development and we very much want to establish a sustainable mechanism for welcoming new staff into our team, ensuring they are supported and challenged in their learning and fully embedding CPD into our culture and practice. With this in mind we have developed a Core Competency Framework which sets out induction plans and key performance indicators for employees ensuring they are aligned to the organisational vision and values. Going forward we will be able to

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CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

conduct appraisals and set training plans and objectives using this framework. During the year of 2021 we developed our DAP staff with the introduction of VQAS training.

We have continued with our training for Independent Domestic Violence Advisors through the 2021-2022 year.

6 - Develop a pathway to client involvement and set out the organisations approach to full involvement across all aspects of the organisation

This has been a challenging area for Changing Pathways in terms of delivering through a pandemic year where face to face contact has been significantly limited by government guidelines in relation to working safely with Covid 19. We have been able to establish focus groups for both our clients and practitioners so we have forums where we can consult where needed.

Plans for the Future – Strategic Plan April 1[st] 2022 to March 31[st] 2025

We continue to work on, and have begun to implement our strategic plan. Working inclusively with all colleagues is informed by the Changing Pathways culture and our commitment to empowering each other.

As a result, a number of headline areas emerged, to form the Strategic Plan 2022 to 2025, as follows:

• To invest and develop our workforce.

• To increase Financial Resilience.

• To improve the management of our assets.

• To develop our presence in the West of the county.

• To fully embed our Equality and Diversity commitment across the organisation.

• To develop our social media presence across multiple platforms.

Financial Review

In 21-22 the DA Bill was fully enacted, the main area of focus on this was that children were seen as victims within their own right. This provided an increase in funding to DA organisations to recognise this. Changing Pathways successfully bid for further funding to ensure that the Local Authorities Statutory duty was met and that the programme for children was funded appropriately. This funded has continued into 22-23 with a view of a tender process after that date

The significance in increase funding and better awareness has also meant that staff recruitment and retention was problematic, this is expected to be further impacted by the cost of living crisis.

Reserves Policy

Changing Pathways has two types of funds as follows:

Restricted funds

• Funding received from donors for specific purposes;

• Restriction by activity or geographical region;

• These funds are ring-fenced for specified purposes and, therefore, do not form part of available reserves;

• Unrestricted funds

• Funding received that are available for any purpose and anywhere;

• These include designated funds;

Reserves are represented by unrestricted funds (excluding designated funds) less tangible fixed assets. The level of reserves required have been set at three to six months of non-charitable activity costs. Charitable activity costs have been excluded from these calculations for the following reasons:

• Non-core charitable activities will only be carried out for the duration that funding is available;

 Designated funds have been created to support core charitable activities (e.g. refuges) The Trustees consider that reserves at this level will ensure that, in the event of a significant drop of funding, they will be able to continue the Charity’s current activities whilst consideration is given to ways in which additional funds may be raised.

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CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

To assist the Charity in meeting its charitable objectives in the future, a number of designated funds have been created. The Capital reserve was set up to finance the continuous replacement of a minibus which is central to the day to day running of the Charity's functions. This reserve is maintained at approximately the value of the current vehicle plus cash reserve necessary to replace which is currently £22,107 The Rent Reserve is a condition of the property lease and holds at least two months’ worth of operating costs which will be used to meet rental commitments should incoming resources and general-purpose funds not be sufficient. The Board have decided that this fund should be maintained at £100,000. The Contingency fund was set up to help meet any unforeseen expenses and has been set at not less than £15,000 by Trustees and it is currently at £16,655.

The available funds in the reserves at the year-end were £1,538,033. Included within the available funds are restricted funds of £475,000.

Risks

There are risk registers in place to cover both the organisational risks and those risks associated with the larger EIDAS contract. These are reviewed at the Board meetings.

Review of Financial Position

Changing Pathways holds a reasonable financial position.

Structure, Governance and Management

Governing Document - The organisation is a charitable company limited by guarantee and registered as a Charity. The Charity is governed under its Articles of Association.

Company Status - Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the Charity in the event of winding up. The total number of such guarantees at 31st March 2021 was six.

Trustees - 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:

J Frost (Chair) (Appointed 25 March 2022) J Gould (Chair) (Resigned 30 June 2022) L Headley (Vice Chair) P Collinson (Treasurer) A Wright (Resigned 25 July 2022) JK Deeney L Martin T Brushett (Appointed 9 August 2022)

They have no beneficial interest in the Charity. All trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in the accounts.

The Charity is looking to develop the skills for the trustees and undertakes an annual skills audit to identify an address any gaps in Board experiences. There is an induction and training plan for all trustees to strengthen their role in strategic planning and they attend mandatory training in safeguarding and equality and diversity.

All trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in the accounts.

Organisational Structure

The organisation is affiliated to Women’s Aid Federation of England (WAFE) but is an independent charitable company with its own structure and operational policies.

The Trustees delegate day-to-day management of the Charity to the Chief Executive Officer (CEO) and Senior Leadership Team (SLT) which in 2021-2022 included:

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CHANGING PATHWAYS TRUSTEES’ REPORT

FOR THE YEAR ENDING 31st MARCH 2022

Senior Leadership Team

• Chief Executive Officer

• Tracy Vallis

• Finance Manager Sarah Harris

• Business Manager Julie Johnson

• Operational Manager Natasha Jean-Louis

• Operational Manager Zoe McKee

• Operational Manager Ranjit Sindhar

• Operational Manager Gemma Faraway

• Therapeutic Services Lead Anita Chellamah-Nurse

The CEO and SLT make decisions on daily operations, with any decisions concerning the strategic direction, additional spend on budget, legal issues, governance and anything else considered outside the remit of the CEO or SLT, being escalated to the Board of Trustees.

Staff Remuneration Policy

The remuneration package for all personnel comprises of a basic salary and contribution to a pension scheme. Salaries are reviewed annually by the Board of Trustees. The organisation pays at least the Living Wage as set out by the Living Wage Foundation. The Charity is subject to auto-enrolment and contributions are currently made at 3%. The Charity is supported to meet its requirements under auto-enrolment by the Work Place Pension Group and payroll provider, Rickard Luckin.

Auditor

Rickard Luckin Limited were appointed as auditor to the company and a resolution proposing that they be reappointed will be put at the General Meeting.

Disclosure of Information to Auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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

Jasmine Frost Chair Person

Dated: 7[th] November 2022

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Our Funders

Thank you

The following organisations and individuals have contributed to our work during the year through their kind donations and funding:

6th Billericay Scout Group Billericay Methodist Church Castle Point Ladies Dining S&H Morning Charity Group Billericay Methodist Church George hopper Corner Stone Lodge Demi Barker Billericay PCC IPEX management L Willis Hatfield Peverel Bowling Club Mr & Mrs Martin Warrior Women Randall memorial Christian Spiritualist Church Shenfield & Hutton (Morning) W.I. The Parochial Church Cecilia Clark Salvation Army Royal Mail Thorndons WI Thorpe Hall Donation Paypal The Warely U3A Organisation Grays URC Donations PCC Langdon Hills Methodist Church Donation JS Triston Thorpe Hall Donation Mrs. Carlane Morrison & Foerster LLP Foundation Mr. Barnard Food Bank West and Coe Sainsburys Wellspring Church The Funwalk Trust Tescos Dogs Trust Intu Fiserv Palmers Solicitors Brentwood Belles Mr and Mrs. Ward Devonshires Cooper family

A huge “Thank you” to those that have donated and supported us throughout the year. We are so grateful for your continued support – it really makes a difference to our clients and their children.

Contact Us

Advice: 01268 729707 All calls are strictly confidential. @Pathwaytosafety @Changingpathwaysessex @Changingpathways Enquires: [e-mail] www.changingpathways.org Contact COMPASS Essex Domestic Abuse Helpline: 0330 333 7444 (24 hours)

Charity Rogistration No. 1172214 Company Reglstration No. 09941590 IEngland and Wales) CHANGING PATHWAYS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Rickard

CHANGING PATHWAYS LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Deenèy L Headley L Martin P Collinson J Frost T Bru5hell IAppoint8d 5 July 20211 IAppoinlÈd 14 March 2022) IAppoinled g August 2022) Secretary S Harris Charity numbar 1172214 Company number 09941590 Reglstered office Parklands Centre Felrnores End Felmores Basildon Ess&x SS13 1PN Auditor Rickard Luckin Limited Phoenix House, Suite 8 Christopher Martin Road Basildon SS14 3EZ ¢harÉVs webslte hllps-.Ilchangingpathw8ys.orgl

CHANGING PATHWAYS CONTENTS Page Tru81ees' report Slalemenl of Iruslees. responsibilities Independent auditor's report 9-12 statement oi financial acliwlies 13-14 Balan¢e sheet 15 Statement tsf cash flows 16 Ntsl&s to the financial statements 17-31

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The trustees present Ihelr report and financial slaleTllenls for the year ended 31 March 2022. The financlal slalements have boen p￿pared in accordance with Ihe accounllng policigs sèt out in note I to the financial statements and comply with the tharity's governing documonl, the Companies Acl 2006 and "Accounting and Reporting by Chari118s.' Statement of Recornmended Praclioe applicable to charities preparing their accounts in accordance with Ihe Financial Reportlng Standard applicable iii the UK and Republic of Ireland IFRS 1021 {effectlve 1 Jariuary 2019}" Oblectivès and Aclivittes In this report the Trustees ol Chgnging Palhw8ys look al what the Charity has achieved and Ihe outcomes of our work boiween April 2021 and March 2022. This report reviews our progress.. towards achieving our vision of 8 world in which all can live fulfilled lives free from dome51Ic abuse towards achieving our mission in putsuit of this vision lo help each individual flnd their pathway out of a life of domestic abuse and change Ihelr future for the bEller, by identifying the key aims and objectivès that we have worked towards and how successful Changing Pathways has bÈen in focusing acliwly on the pursuance of our char¥lable objects, narrè5y.' 'To relieve the needs of persons who are victims of, or In fear ol, dom69lic V￿lenCe andlor abuse In Essex and surrounding areas in particular but not exclusively. by providing Tefug9, counselling and practical support for cllms of domestic wolence, r2ising publi¢ awarenes$ of domestic abuse issues,. and in such olh8r ways as the Iruslees may from lime lo time d6ude.' The Trustees have reforred to the Charity Commission's guidanGe on public bénefit when reviewing the CharSly's alms and objectives and in planning how our artivilies will contribute to the aims and obje¢liVèS Ihat hav8 been sèt. This is 5upporied by a porfomiance monitoring and reporting system and an annual consultation prograrnmè for staff and clients. Beneficiarfes of our se￿Ice9 Dunng 2021-22, the Charity has contsnued to deliver specialist support to SUTwvors of domestic abuse, covering South and Wesl Essex which comes undgr the remit of Essex Coullly Council 2nd the Borough Councils of Basildon, Brentwood, Castle Poinl, the DislriGI Councils ol Epping Forest, Harlow and Rochford. and the Unitary Authority of Thurrock. We strive lo provide responsive and high-quality support to survivors of the broadest definition ol domestic abuse Induding stalking and hAr8ssmenl, 'honour-based' 8bu5e ay)d forced marriage and all othei forms of wolenc& ag8insl women and girts. Wo take a slrength-based approach to our support, worklng with survivors lo empower thetn lo d1005e o different pathway, one that enables them lo live their lives free from fèai and abu59. Covid 19 As we adjusted Ihroughoul the global pandemic w8 leamt from our data ihat domestic abuse was in a slate ol flux,. our usual peaks and Iroughs were dlslurfoed and where we saw a sudden d9uease in referrals early on. this was followed by a rapid and significant Iner8ase soon afte¥. Throughout Summer 2021-2022 our numbers stayed high. INorking from home and reslricliohs on face to lace contact wera challei)ging for practrtioners and clients as they adapted lo connecting remolely, always having saféty al the forefront of their thinking. For some of our dienls the 'new normal. remot8 way of re¢eiving support was comfortable, but for som6, however, Ihls would not have been their preference. Our refuge accommodation r8mained open with the appropriale safety measures and support frotn Public Health where there wére instances of Covid in our residential communities, As time rolled on and we becamé olearer about how we COLJld manage our work and COVKJ. we werè able to re-introduce f8ee lo face contad in linè with r18k a88essing the overall situation.

CHANGING PATHWAYS TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Statlsllcs In 2021-22, Changing Pathways reached a lotal of 2,062 survivors ol domesllc abuse, prO￿dIng both telephone and face lo face support. The total number of survivors r88chèd in 202f-22 represents a slight decrease o 202Q~21 where Changing Pathways reached 2,153 survivors. t)omèstio abuse has a devastating impacl on all communilies. However, as reflected in the gendered nature of domestic abuse, the Thajorily of survivors we supported were female. Reflecting the changing local cornmunity profile, the number of clients aeeessing our BAME service has increases by 280A from 92 in 2021 to 118 in 2022 15°h of clients wère from BAME (Black, Asian, Minority Elhnlcl communitie8. 34fjk of clients reported bein9 disabled wilh 22tsA of disabled 8Utvivors reporting htiving more Ih8n one disability. 28°A had a mental health disability. Aeros8 all of our seTrices 32•1014341 weTe victims of surveill8ncelharassmenllslalking types of abjse. 56 of these victims W8Te open to our Stalking and Haias5ment service. We recelved 108 referrals for our refuge services, a decrease of 13 referrals on the prev￿￿$ year with 74 bèing offered a place In Dne of our témporary bed spaces. In total, tho nuttiber of survlvors of domestic abuse that wè 8¢commodaled wa8 slightly higher willi 108 womèn and 142 children in our refuges and they staygd on average for 7.27inonths, which is one month shorter than the prew(yJs year. Women who stayed in the refuge ware supportod lo achieve posi11v8 outcomes for their family, with 71% securing a safe move-on option and 980/0 of residents reporting an In￿ease in confidencè in asking for help and I OOOA reporting feeling betlei able to reC￿nise aLiusive behaviour. 9￿/0 s18ted that they understand moro abtsut the impact of abuse on Ihelr child I children. 97°/ts had an improvement in their 8UPPOrt netWOTks, Aoross all OUT 8eMces 960A ol StsNivors reportèd feeling better able to recognlse abuswe behawour and $54 feel they understand more about the Impaci of abuse on my childlchildrèn. Tho service continues to feel Ihe impact of the COVID-19 pandemic, this is mainly due lo the backlog in Crown Court, whSch currently has a delay of up to two yea¥s. Aneedotally the Staff have noted a significant inLYease in complex cases that involvo drug andlor alcohol and mental hoallh, however other support senri¢es are struggllng lo meel the increased demand. As always, we sought to keep our clients at the hèart of everything we do and took this opportunbly lo re-model our Ihgrapeulic intervèntions moving us lo a Irauma informed approach lo ourwork. New developments incfude a suite of psycho~ediJcational videos. dialectical behavioural Iherapeulic groups and training for slaff in Motivational Interviowlng la lechniqu8 to support dienls in working with changel. Our Achievements and PerfomTrane• through 202012021 I Improve seNicè offer for womèn expèrièncing multiple disadvantage and those acc&sslng health services. Our Independent Domosllc Violence Advisor IIDVAI work al Basildon and Thurrock Unlversily Hospital collt1nued throughout Cowd 19 and both Nalion81 and Local lockdowns, and we succebsfully securèd funding increasing our staffing levels lo two full time praclilioners. Through 2021-.2022 the Essex Dome8ts¢ Abuse Partnership Project IEDAPPI service supported 38°h more people comp8red lo the previous year. We have continuèd lo deliver spealic servi¢es lor viclirns of slalk2ng. sustaining l&vels of funding.

CHANGING PATHWAYS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 2 - Ensure our $ervl¢ès promote and reflect incrèased equality and diverJity and hldden hayms. Throughout 2021-22 we continued lo build on the work we undèrtook in 2019 to help us develop c￿r understanding around all issues ol Equality 2nd DiveTSity and sel our intentions in priorftlslng this area of work. We have improved our analysis of equality and diversily data across the organlsalion and have set our inlenllon lo fèature this as 8 key headline in the 2022- 2025 strategic plan. Our spgaalisl BAME gérvice has expanded and fundino is more secure. Our service experienced a 160 increase in referrals from the premous year. sin￿ 2018-19 the number of client8 aocessing the ser¥Jice has grown by 1160h Via the Inc1usivily Panel we continue to Consider how best Ihe organisalion can meet the needs of the LG8TQ+ 8Utvivors ol domestic abuse and explore partnerships lo inGreas8 a¢￿SSIbl11fy foi this group. The inclusivity work is praclllioner-led and is a pla￿ for us to explore best practice and check new developments in our work against our equ81ity and diversity 8xpecialions. 3 - Expand our sèrvlce offer for children and young people. We have achieved a lol in this area of our planned work de3pll8 the challenges that the pandèmio brought interrns of aC￿ssing trsinlng. The addition of our Children and Famllles. Lead, a senior praclilionor posl. enabled us lo make signifleanl inroads in pl8nned developments, affording US the capacity to introduce working with the children in a trauma Informed way using the trauma animals developed by The Beacon House Trusl. Introdu￿ng the Incredible Years Programme lo our cffer for f8mili6s has enabled mothers lo understand how thè abuse has affected Iheir childrèn and how this is displayed through the childrén's behaviour, giving them the tools and slralegiès to use Its decrease these challenging behaMours. We continue to deliver the Help*ng Hands Programme for children. 4- Develop 8pe¢lallst InteNentlons in trauma Infomied worki group work #nd training to ald recovery, Wè spent signif￿ant time during Ihe year lo fully remodel our Iherapeullc int6rventions loi kx)Ih adults and childrén as we cotnmil to estsblishiTrg ourselves as a trauma informed service. We have developed a suite of P8y¢ho-educalional vidéos that our clients wi51 be abto to work through with their c&se worker to support them in understanding the impact ol the Irauma they have experfenced may have had. We have developed 8 dialectical behaviour Iherapeutic-based prugramme which addresses things like in¢r¢8sing distiess loterance alld emotional regulation as wèll as sorne Tnlndfulness wa¢li¢e. Bullding upon 80me of the Iralrking sessions we had in place. we now have a full suite of off the shelf training options that we have been able lo detiver lo key partners. We have worked with s ntjmber of agencies inclLJding Essex Police, Epping Forest District Council and ThurrocJ( L.A. lo delwer these training sessions using remote platforms Ihroughoul thè pandemic. Nol only has this helped incieasè the domestic abuse knowledgè base across all partners bul il has also supported our partnership working, raising our prolile and daTifying referral mechanism8.

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Provlde the hlghèst quality services to survlvors of domestic abuse through an employee development and suceession programme. Changing Pathways is fulty committed lo eontinuing professional development ICPDI and we very much want lo establish a sustainable Inechanism for wel¢oming new staff into our team, ensuring they are supported and challènged in their leaming and lully embeddillg CPD into our culture and praolice. Wil* this in mind we have developed a Core Compelen¢y Framework which sets out induction pfans and key performance indicators for employees ensuring they are aligned to the org2nisatsonal vision and values. Going forward we will be abl& lo ttonducl appraisals and sel training plans and objèctivès using this Irarnewoik. During the yèar 012021 we developed our Dornestic Abuse Practllloner IDAPI staff with the introduction of Vocalianal Qualification Assessillenl IVQASI trainlng. We have conlinued with our Irainlng for Independent Domesllc violen￿ Advi50rs through th8 2021-2022 year. 6 - Develop a pathway to client involvement aiid sèt out the organlsatlOl78 approach to full Involvemènt across all aspècts of th& organisation This has been a challenging area for Changlng Pathways in terms of delivering through a pandemic yèar where face to face conlaet has been signilicanlly Ilrnited by government guidelin6s in relation lo working safely with Covid 19. We have bèen able lo establish focus groups lor both our dienls and practitioners so we have forums where we can consult where needed. Plans for the Futurè- Strateglc Plan April l¥t 2022 to March 31gt 202$ Wo continue lo work on, and have begun to irnplement our strategic plan. Worknng inGIu8ivoly wlh all colleagues is informed by the Changing Palhw8ys culture and our commilmenl to empowering each olhor. As a result, o numbeT of headline are88 emerged, lo fomi the Slraleglc Plan 2022 to 2025. as foll(kws.' To invest and develop our workforce. To increase Flnancial Re8ili8ne8. To Improve the management ofour assets. To develop our presence In the Wesl of the county. To fully embed our Equality and Diversity commitment across the organisatlon. To develop our social madia presence aeross mulliplo plalforms. Financial Revlew In 21-22 the DA Bill was fully anacted, the main area of focus on this was that childTen were seen as wctims wilhin their own light. This providad an increase in funding to DA organisatsons lo recognise this. Changing Pathways suc￿sSfUllY bid for further funding lo énsure that the Local Authorities Statutory duly was met and that ttie programme lor child￿n was funded appropriately. This fundèd has continued into 22-23 with a view ol a tender process after th81 date. The significance In incre88e funding and better awarenéss has also meant Ihal gtaff recruilmenl and retention was problematic, this is expècted lo be further impacted by the cost ol living crisis.

CHANGING PATHWAYS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 ReseNes Poll¢y Changing Pathways has bKo types of funds as follows.. Reslricttsd funds Funding rec8tved from donors for speufi¢ purposes-, Restriction by aclivily or geographical region., Thes8 funds arg iing-16nced for specified purposes and. Iherelore, do not fDnM part of availablo reservès., Unreslrleted funds Funding recelved Ihal are available for any purpose and anwhere; These indude designated funds., Reserves 8re represellled by unreslrided funds lèxcluding de8lgn8led fvNds) less iangible fixed asse15. The lèvél of reserves required hsve been sel al fftree lo six months of non-eharilable acllvily costs. Charitable aclivlly cosls have beon excluded from these calctjlations for the following reasons.. Non-core charitable aollvities will only be carried out for the duration that furidlng is available; Designaled funds have been erealed lo sUPPOrt corè charilakile a¢livities le.g. rèlugesl The Trustees consider Ihal reserves at this level will ensure Ihst, in the event of a significant diop offunding, they will be able lo continue the Charity's ¢urrent activllies whilst consideration Is glven to ways in which addllional funds may be raised. To a55isI the Charity In meeting ils charitable objèctives in the future, a number of desigllaled funds have been erealed. The Capital res8rve was s81 up to financé the continuous replacemenl of a minibus which is cgnlral to the day lo day running of the Charils funGtions. This reserve is maintained 81 approximately the value of th6 current vehicle plus cash reserve necessary lo rotAace which 1$ eurrenlly £22,107 The Rgnl Reserve is a conditioii of the property lease and holds at least two months, worth of operaling ￿St$ which will be used lo meèt rental commitments should incoming resourceb and generaE-purpose funds not be sufficient. The Board hav8 decided that this fund should bè maintained al P_11)O,000. The Contingency fund wa5 Set up to help meet any unforesean expenses and has bèen set at not less than £15,000 by Trustees and il is cuiiently at f.16,655. The available funds in the reserves at Ihe yearnd were £1,538,033. Indud¢d within the available funds are réstricted fund5 of £475.000. Risks Therc arè risk regisleTS in Pla￿ lo cover both the organisallonal risks and those risks associated with Ihè larger EIDAS contract. These arè re￿eWed 81 the Board mèetings. Review of Finan¢ial Position Changing Pathways holds a reasonable financial position. During the year the charlty had total incoming resources of £2,519,19712021'. £2,290,781), 11 incurred expenses lotalling £2.019,02212021.. £2,055,013), generating an operating surplus 01£500,17512021.. £235,7681. The total Nel Assets of Ihè charity al the year end were £1,538,03312021,. £1,037,858) whlch is repres8nled by restricted resetves of £475,000 {2021.. 2168,285>, designaled funds of £957,598 12021.. £687,889) and unresiricled reserv8s of £201,68412021.' £105,435).

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 StructLbre, Governance and Martagement Governing Document- The organlsalion is a ch8ri12ble company limlled by guaianleo and regisleied as 8 Charity. The Charily is governed under its Articles of Associalson, dated 7 January 2016. Company Status- Members of the Charity guarantee to contribute an amount not exce8dlng £1 to Ihe assets of the Charity in the event ol winding up. The total number Df such guarantees al 31st March 2021 was six. Trustees - The tmslees. who are also the direclor$ for the purpose of company law, and who served during the year and up lo the d3t6 of signature of the financial statements were.. J Deeney KJ Fowler J Gould S Reed L Hè8dley L Martin P Collinson Awright J Frost T Brushell (Resigned 5 July 20211 (Resigned 30 June 20221 (Resigned 21 September 2021) {Appoinled 5 July 20211 {Appoinlod 5 July 2021 arTrd rosigned 25 July 20221 {Appointed 14 March 2022) (Appolnled 9 August 2022} They have no beneficial Interest in the Charily. All trustees give their lime volunlarily and re¢eive no benefils from the Chaiily. Any expensès rèclaimed frorn Ihe Charity are stsl out in Éhe financial statements. The Charity is looking lo develop the skills for the trustees and undertakes an 2nnu81 skills audlt lo Id8nlify 8n address any gaps in Board expgriences. Thpre is an Indudion and training plan for all Iruslees lo strengthèn their role in slralegic plannlng and they attènd mand¥lory training in safeguarding and equalily and diversity. All trustees give their limg voluntarily and re¢¢tve no benefits from the charity. Any expenses reelaimed from the charity are set out in the accounts. Organisational Str4ACture The organ15dlion is affilialÈd to Wamen's Ald l-ederalion of England (WAFEI but is an indepèndent chariiable company with Ils own stru¢lure and opgralional policies. The Trustees dèlegate day-lo-day management of the Charity lo IhÈ Chief Executive Officer ICEOI and Senior Leadership Team ISLTI which in 2C121-2022 indud9d'. Senior Le8dershlp Team Chief Executive OffiearTr8cy Vallis Finance Manager Sar8h Harris Businèss Manager Julie Johnson Opeiallonal Manager Natasha Jean-Louis Operation81 Manager Zoe McKee Operational Manager Ranjll Sindhar OperalK)nal Maftager Gemma Faraway Therapeulic Setviees Lead Anita Chellarnah-NursÉ The CEO and SLT m8ke decisions on daity operations. with any derjsitsns Con￿rning the strategic diTeellon, addilional spend on budget, legal issues. governance and anything 81sè Considered outsid8 the remil of the CEO or SLT, being escal8led to the Board of Trus(ees.

CHANGING PATHWAYS TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 staff Remunorallon Pollcy The remungrollon package for all per&onnal comprises of a baslc salary and conlrlbution lo a pen51on schem0. Salades are revlowed annually by thB 8oard of Trustees. Th8 organ15allon pays al18ast the Livlng Wage aG set ut by Ihg Llwng Wage Foundation. The Chsrlly Is subject lo auto-enrolmenl 4nd contribution5 are currently made al 3%. The Chaiily Is s(tpported t4) moel118 r8quiremen15 undgl aulo-enrolment by the Work Place Pension GroLtp and payroll pfovider, Rlckard Lud(In. Audltor In accordance wllh Ihe wmpanls 8rtlcles, a resolulSon proposlng thal Rlckard Lu¢k4n Llmiled bo reappolnled a$ auditor of the company will be put al a G&neral Megling. Dlsclolura of Informatlon to audltor Each ol Ihe trustee? has conflrmad that there is no Information ofwhlGh Ihgy arg &ware whlch is Televant to the udll. bul of whleh the auditor Is unaware. Thèy hove further confirmed th8l Ihay have lakgn &pproprSale 81gPS to Idenlify such r8l•vanl Informalion and lo eslabllsh Ihat the audllor is aware o15uth Information. Tho Iruslee8' rgport was approv•d by the Buard ol Trustee¥. J Fro8t Trustee Dal8d. .10..,,1.i.:..loZL

CHANGING PATHWAYS STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022 The Iruslees, who are al80 the dlreclors of Changing Pathways Ipr the purpose of company law, are responsible for preparing the Trustees. Report and the financial slatemenls in a¢cordance with appllcable law and Unil8d Kingdom Accounling Standards {Uniled Kingdom Generally A¢¢epled Accounting Praclicel. Gompany Law requires the trusleeq lo prepare financtal statements for each financial year whlch give a true and fair view ol the stale of affairs of the charity and of the incoming resources and application of resources, including thè income and expenditure. of th8 charitable cornpany for that year. In preparing these financial slalem¢nls, the irusteÈs are required lo.. selecl suitable accounting policies and then apply them consislent1y'. observe the melhL%Js and principles in the Ch8rities SORP., make judgem¢nls and eslimales that are reasonable and prudent., stale whether appllcable UK Accounting Standards have been followed, subject to any rnalerial d8P8rtuws disclosed and explalned in the financial sl8lemenls'. and prepare the finanual statements on the going concern basis unless il is inapproprlale lo pre8UTne th81 the charlty will continu8 In operation. The Irustees are ie5POrtsible for keeping adequate accx>unting records that dbsclosg wsth reasonable a¢curacy al any time the finanGial posttion ol thg ch8rity and enable them to ensuie that the financial statéments Gomply with the Comp81)ies Act 2006. They are also responsible lor ssfèguarding the asset5 Of the charlty and hence for taking reasonable sleps for the prevenlion and detection of fraud 8nd other irregulaiilies. The truslee5 confirm Ihal so far as they are sware, there is no relevant audit Inlormation las definèd by section 418131 of the Companies Act 20061 of which thè charitable company's auditors are unaware. They havè taken all the sleps Ihal thèy ought lo have taken as IrustQe5 in order lo make Ihemselves aware of any relevant audit information and lo establish that the charitable company's auditors are aware of that information.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHANGING PATHWAYS Opinion We havé 8udiled the financial slalemenls of Changing Pathways Ithe 'chaiity'l for the yeai ended 31 March 2022 whith compiise Ihe slalémenl of financial activities, Ihe balance sheet, the statemènt of cash flows and the notes lo thè financial statements, including significant accounting policies. The flnancial report4ng frawework that has bee spplied in Ihelr preparation is applicable law and Uniled llngdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ir81and (United Kingdom Generally Aecepled Accounling Practic61. In our opts)ion, the financial stalemÉnls.' glvts a true and fair view of the slatè of the tharitable company's affairs as al 31 March 2022 and of Ils incoming resourcès and application of rasources, for the year then ended., havè been properly p￿pared in accordance with United Kingdorn Ggnerally Aeetspled Accounting Practice., at)d have been prepared in aocordance wllh Ihe requirernenls of the Companies Act 2006. Basls for oplnlon We conducted our audit in accoidance with International Standards on Audilino (UK) IISAS IUIQI and applicable law. Our responsibilities under those standards are further described in Ihe Aijdiltsrs r6sponsibililies for th8 audit of the linanGial slalemenls Section of our report. We a¥e indèpendent of the charity In aG￿rdance with the ethirAI requirements that are relevant Io OLÉr audit of the financial statements in the UK, including the FRC'S Ethical Standard, and WÈ have fullilled our oth81 elhical rèsponsibilities in accordance with these requirernents. Wé believe that the audit evidence we havè obtained is suffiaenl and app¥opri8te lo provide a baslg for OUT opillion. Conclusions rolating to going concem In auditing the financial statements, we have concluded that the trustees, use ol th8 goir)g concern basis of a(Lounllng in the preparation of th6 finanual statements is appropriate. Based on the work we have performed, we have not identified any material uneertainllos relating lo events or conditions that, individually or collectively, may east significant doubl on the charity's ability to continiie as a going concem for a perltKI ol al le8s1 twelv8 months frorn when the financial slalements ar& 8Uthorised for issue. Our responsibilities 8nd the responsibllllies of the trustees with respect to going concem ale described in the relevant sections of this report. other Informats'on Th6 other information comprises the information induded in the annttal report other than the financial slalemenls and our auditorts report Ihoreon. The trustees are responsiblè for the other infoTm8tion conlainad within the annual report. Our opinion on tho financial statements does not ctsver the othèr information and, except to the exlenl olherwise explicilly slated in our report, we do not expre55 any fo¥m ol assuranee conclusion thereon. Our responsibility is lo read the other information and, In doing so, consider whèther the othèr infoini3lion is matèrially inconslstenl with the finan￿91 statements or our knowledge obtained in the course of ihè audil, or otherwise appears to be rnatèrially misslated. If we idenlify such material Inconsistencies or apparent mat6rial misstatements, we are requiTed l(> delermin8 whether this gives risè to a material misslalemenl in the financial statements themselves. If, btssed oll the work we have pertormed. we ￿nClUde Ihal thère is a material misslatemenl tsf this othtsr informallon, we are required to report that fact. Wo have nothing to report In this regard. Opinions on other matters prèscribed by the Compantes Act 21J06 In our opinion, based on tho work undertaken in the eourse of OLJr audit.. the InlomTration glvan in the Iruslees, report for the finanGI81 year for v4hich the finan￿al stalèmenls are prepared, which includes the dir6cloTS' raport prepar8d for the purposes of company law, is consislenl with the financial Slatements", and the directors. report induded wllhin the trustees. report has beèn prepared In aceordan¢è wth appllcable legal reqL5ireMenls.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRUSTEES OF CHANGING PATHWAYS Matter8 on which we are required to report by exception In the Ilght of the knowledge and understanding of the chaFlly and ils environment obtainéd in the course of the audit, we have not identified mateii81 misstalemenls In the diTeclors' report included within thè trustees. report. In the light of the knowledge and undèrstanding ol the eompany and Its environmént obtained in the course of the audit, we have not idenlilied malerial misstatements in the trustees. report. We hav8 nothing lo report in resped of the following mallars in relation to whtch the Companies Act 2006 requiiea us to report lo you il, in our opinion.. adequate aeeounling rocords have not been kept, or relurns adèquale for our audit have not been receivèd from branches not visited by us,. or the fillan¢ial slalements are not in agreement with the accounting records and returns.. or certaln disclosures of trustees, rèmuneration specified by law ale not made., or we have not received all the informalion and explanations we require for our audil,. or the trustees were not onlilled to prepare the financlsl statements in accordance with the small companles iegime and lak¢ advanlage of the small companies. exèmptions in preparing the Iiuslees, report gnd from the r8quiremenl lo prepare a stra18Jic report. Rgsponsibilitie$ of trustees As explained more fully in the slalement of trustees, responsibilitlès, the Iruslces, who are also the directors of the charity for thè purpose of company law, are responsible for the prep3ration olthe Iinancial slalemenis and far being satisfied that they give a true and fair view, and for suth internal control as the Irust8es delermine is necessary 10 enable the preparation of financi81 slalemsnls that are frée from malerfal misslalemenl, whether duè to fraud or error. In preparing the financisl stalemenls, thè trustees are responslble for assesslng the charaly's 8bility to continue as a going con￿rn, disclosing, as applicable. mallers relalpd to goit)g conoem and using the going concern basis of accounting unless the Irusle8s either intend to liquidate the chaiiiabje eompany or lo cease operations, or have no realislia alternalwe b¢Jl lo ¢Jo so. Auditorfs responslbilities for the audit of the financial Statements Our objectives éire lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misslalem&nt, whèther due Its fraud or error, and to issue an audil0I5 report that indudes our opinion. Reasonable assurance is a high level of assurance but is not a guaianlee that an audit conducted in accordancé with ISAS {UKI will aknays delecl a matprial misstatement when it exists. Misstatements can aTise Irom fraud or error and are considered maleiial il, Individually or in the aggregate, they could reasonably be exp8cted lo influence the economic decisions of users lakèn on the basls ol these financial statements. The ttxtenl lo whlch our pr0¢8dures are capable of deléctin9 irregularilles, indudlng fraud, is detall8d below. Capabillty of the audit in detectlrtg lttegularity, including fraud We idenlifiod areas of laws and regulations that could reasonably be expected lo have a material effe¢1 on the financial slalemenls from our.. general commercial and sector experien￿., through verbal and written communications with those charged with governance and other man8gement,' and via inspection of the charily's regulatory and legal correspondence. We discussed with Ihose charged with governance and olher manag8mènt the policies and procedurès regarding complianoe with laws and regulations. We communicated identified laws and regul8llons lo our te3m and remalned alert to any indicators of noncorllpliance througl)oul the audit, we also specifically consldèrèd where and how fraud may occur within Ihe charity. The potential effed of thes818ws and regulations on thé financial slalements varies considerably, 10-

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT {CONTINUEDI TO THE TRUSTEES OF CHANGING PATHWAYS Firstly, the charilgblè company is subject lo laws and regulations that direcuy affect the financAal slalemenls, including.. the charitable Ctsmpany's constitution., relevant financial report*ng standards; company law., the Slalemenl of Reoommended Practice applicable lo charities preparing their finan&al slalemenls in accordancè with FRS 1Q2 (effective Iiom 1 January 2019} and we assess the extent of compliance with Ihese laws and regulations as part of our prO￿dur¢S on the related flnancial slalernenl items. Secondty the charitable company is subje¢l lo many olher laws and reoulalions where the consequences of non- eomplian¢& could have a material effect on the amounts or disdosures in the financial slalenRenlb, for instance through the imposition of fines and penaltie3, or through lossos arlstng from liligalions. We identified the following areas as those most likely lo havè such an gffect.. legislation direclly applicable lo charilles sector sueh as the Charilies Act 2011", employment legislation., health and safety logislalion., safeguarding legislalion.. th8 mgulalory reqU1￿MentS of the Ch8ri1y Ctsrllrnisslon and data protection legislation. Internallonal Auditing Standards IUKI limit the required procedures to ideiilify Don-compliari¢e wilh these laws and regiilations to the procedures, and no proceduie5 over and above those alTeady noted are requirad. These limited procedures did not identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial s1¥18ments. In relallon to fraud, we performed the foElowlng spe￿riC procedures in addit￿ll lo those already noted., Challenging assumptions mad& by managemant in its slgnificant accounting eslim81¢s in particular. récognition of incorne., Idenlifying and lesling jc>umal enlrlés, in particular any entries posted with unusual nomin81 ledger account combinations., Performing analytscal procedures to Identify unexpected move¥nents in ac£ounl balances which may be indicative of fraud., Ensuring that lesling undertaken on both the Slalemenl of Financial Aclivlty ISOFAI and the Balan￿ Shèèt includes a number of items selected on a r8ndom basis. These procedures did not identify any actual or 8uspeoled fraudulenl irreoularily that could have a matéri81 impact on the financial slalamenls. Owing to th& inherent limilallons of an audit, Ihere is an unavoidable rlsk that we may not hav8 detecled some material mlsstatements in the finanaal stalemellls, even though we have properly planned and performed our audit in accordance with International Auditing Standards IUKI. For Éxample, the furthw removed non-compliance with laws and regulations Is from the 8vents and transactions reflected in the financsal slat6ments, the less likely the procèdures that we are required lo ullderiake would identify it. In addition, as with 8ny audit. there remains 2 high sk of non-dele¢tion c>f irregularities, as thgse Might involve collusion, forgery, Inlentional omissions, misrepresentation, or the override of intwn81 controts. W¢ are not responsiblè for preventing non-compliancè wilh laws and regulations or fiaud, and Gannol bè expected lo deleel non-cornpliance with 211 laws and regulations or every incidence of traud. A further desuiption irf our responsibilities for the audit of the financial statements Is located on th& Financial Reporting Council's website al.. hllp:IhMw,Irc.oig.uklauditorsresponsibS1ities. This description forms part of our audllor's report.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF CHANGING PATHWAYS Use of our report This ¥eport is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companiés Ael 2006. Out audit work has been undertaken so that we might slaté to the charitable Company's mombers those matters we are required lo stale lo them in an auditors, report and for no other purpose. To the fullest Èxtenl permitted by law, we do not accepl or assume respoiislblllty to anyone tsther than th6 chaiitable company and the charitable wmpany's mernbers as a body, for our audll work, for this report, or for thé opinions we have fomed. Senior Ststutory Audltorl and on behalf of Rickard Luckin Limlted Jk Chartered Accountsnts statutory Auditor Phoenix House, Suite 8 Christopher Martin Road Basildon Essex SS14 3EZ 12-

CHANGING PATHWAYS STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Current financial year Unr&strlcted Unrestricted Restrlcted funds fund8 funds general desÉgnalèd 2022 2Q22 Total Total 2022 2022 2021 Notes Incomè and endovjments from: Donations Charitable 8Ctlvities Fundraising Investments Olher income 51.374 8.140 57,514 1,601,949 2,458,569 3,016 98 84,048 2,184,404 7,195 210 14,924 856,620 3,016 98 Total in¢omè 54,488 856,620 1,608,089 2,519,197 2,290,781 Ex Ondlture on: Gharilable aclivillès 150,235 566,911 1.301,876 2.Q19,022 2,055,013 Net loutgoingllincomlng resOUYCeS beforè transfer8 195,7471 289,709 306,213 5C>O.175 235,768 Gmss Iranslers between funds 16 {5021 502 Net lèxpenditurelllncome for the yearl Net movement in funds 196,2491 289,709 306,715 5QO,175 235,768 Fund balances al 1 April 2021 201,684 887,889 168.285 1,037,858 802,090 Fund balances at 31 March 2022 105,435 957,598 475,000 1,538,033 1,037,858 The statement of flnancial actiwlies includes 811 gains and losses recognisad in the year. All income and expenditurè derive from continuing actiwlies. The statement of financl81 activities also complies with the requlréments for an income and expenditure account under the Companies Act 2006. 13

CHANGING PATHWAYS STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Prior financial year Unrestricted Unrestricted Rèstricted funds funds funds gènèral designated 202q 2021 Total 2021 2021 Notes Income and endowmènts from: Donations Chitrilable activities Other Ir8dillg aetiviles Investments Qlhèr income 67,365 14.497 7,015 210 5,678 16,883 1,321,131 84,048 2.184,4Q4 7,195 210 14,924 848,776 6,806 2.440 Total income 94.785 855,762 1,340,254 2,290,781 Ex enditure on.. Charilabie activities 884,098 1,370,915 2.055.013 Net loutgoinglllncoming r850urces beforè transfers 94,7eS 171,664 130,6611 235,768 Gross trdnsfers between funds 114,104) {19,0371 33,141 Net lexpendlturellincome foy the yearl Net movament in funds 80,661 152.627 2.480 235.768 Fund balances al 1 April 2020 121,023 515,262 165,805 802,090 Fund balances at 31 March 2021 201.684 667,889 168,285 1,037,858 The slatèmenl ol financial activities inclt*des all gains and losses recognised in the year. All income and OXPEndilure deriva from continuing actiwties, The statement ol fln2na81 aclwilias asso complles witt) ihe requirements for an income and expendllurÈ account under the Companies Ael 20(￿. 14

CHANGING PATHWAYS BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes Fixed as8èts Tangiblo assets Current assets D&btors Cash al bank and in hand 73,415 80.994 12 46,444 1,565,789 67,887 969,498 1,612.233 1,037,385 Creditors: amounts falling due within one year 13 1147,8151 180,5211 Nel cu¥renl assels 1.464,618 956,864 Totsl assets less ¢urrent1sabllltl•s 1,538,033 1,037,858 Income funds Reslrided funds restricted funds Designated funds General unrestricted funds 14 475.000 1 68.285 15 957,598 105,435 667,889 201.684 1.063,033 869,573 1,538,033 1,037,858 The director acknowledges her responsibilities for complying with the requiremènts of the Companies Act 2006 with resped lo aceounling records and the preparation of linancAal slalemenls. These financAal slalements havè been prepared in accordance with the provisions applicable lo companies subject to the small companiès regime. 21 Novernber 2022 The financial slatemenls ware approved by Ihe Trustees on ....... P Collinson Trustèè Company Reglstration No. 09941590 15-

CHANGING PATHWAYS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Notes Cash flows from operating activitles Gash oenefaled from operations 21 6Q9.347 232.487 Investing actlvities Purchase of tangible fixed assets Proceeds on di8posal of tangible fixed assèts Investment income received 113,1541 {56,2991 7,321 210 98 Net cash used In investlng activltlès 113,0561 148,7681 Net cash usèd In flnan¢ing actlvities Net incrèase In cash and cash equlvalenls 5*.291 183,719 Cash and cash equThialents 81 beginning of year 969.498 785,779 Cash and cash equivalènts at end of year 1,565.789 969.498 16-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 A¢countlng policlas Charity informalion Changing Pathways is a private Company limited by gu8ranlee incorparaled in England and Wales. The fegisleied office is Parklands Cenlre, Felmores End, Felmores, Basildon. Essex, SSI 3 1 PN. 1.1 Aecountlng cortventlon The financial statements have been prepared in accordane@ with the charity'8 Articles DI Assoclation, the Companies A¢t 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir8land ("FRS 102.1 and thè Charities SORP Aecounting and Reporting by Char¢ties.' Statement of Rèttommended Practice appllcable to charities prèparing their a¢counts in accordance with tho Fln2nciaS Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" {effecllva l January 2019). The cliaiily is a Public Benefil Entily as delined by FRS 102. The financial statements are pffpared in 81erling, which is tho functional cuir8ncy of Ihe charlty. Monetary amounts in these financial staloments are rounded lo the nearest £, The financial stalemenls have been prepared under the hlslorical cost convention. The prinapal accounting policies adopted are sel oul below. 1.2 Golng concern The nalure of thè Charitys funding is such th81 il relies on annual awards from local authorillès and other charilab5e bod￿8. Income fiom orants is expeclgd la remain congigient for the ¢oNing finanrial year, and as Such the trustees do nut have any concem ove¥ the tharity's abillly to operate lor at least 12 rnonlhs from the dale of signing the financial slalemenls. Al the time of appro￿1ng the finanaal slatemenls, Ihe trustees have a Tea8Ortable expeclalion thal the ¢harlty has adequ3le resources lo continue in operational existence for the foleséaable future. Thus the trustees ¢onlinue lo adopt the going concern basis of accounting in preparing Ihe fingneial stalemenls. 1.3 Charitable fvnds Unreslricled funds are 8vallable for 81 the discrellon of the Iru8lees In furtherance of thelr charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the Irugtees for spectfi purposes. Designated furids can be undesignated if ne¢esi8ry. The purposes and uses of the designated funds are sel out iri Ihe noles lo the fjnancial slalemenls. Restricted funds are subjeol lo specific conditions by donors 8S to how they may be used. The purposes and usès of the ieslricled lunds arè set out in the notes to Ihe finan¢lal slalements. 1.4 Incoming resouroes Contractual income is recognised whèn the charity is legally entitled to it 8fter any performance condillons have been met, the arnounts can be measured reliably, and il is probable that income will be received. Contr3Ctual income is def8rred lo the extent that il has been received but the right lo the income Is recognised in a future a¢cnunting period in order to match with perfomiance under ffte terms of contracl. Cash dona140ns are recognised on recelpl. Other donations arè recognised once the charity has been notified ol the donation, unless perfomiance condllions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or dèeds of covenanl 15 recognisèd 81 ihe lime of the donation. 17

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢counting policles Icontlnuedl 1.5 ResoLJrces expènded All expenditure 15 accounted for on an 3￿rU31S basis and has been cjassified under headings that aggregate all costs related to the category, Where costs CE¢nnot be dlreclly attributed to particular headings they have been alk)cated lo sctivities on a basis consistènl with use ol the resour￿$ including a category for oosls directly related lo management and wnning of the ¢harily. Fund-raislng costs gra those incurred in seeking voluntary contribuliotls 8nd do riot Snclude the costs of dissemination of infomialion in support of the chaiitable aotiviliès. Support Costs are Ihosa costs incurred directly in support of expellditures on th8 object8 of the charity and inc5ude proje¢l management carried out al Headquarters. Governance costs are those incurred In connecllon with compliancè with constilutlonal and slalulory requ£remenls. 1.6 Tangible fixed assets Tangible fixed assets aré initially meaSU￿d at wsl, nel of depreciation and any Impairment losses. Depreclation is recogmised so as lo write tsff the cost or valuation of assets less their residual values over IheSr useful lives on the followinu bases.. Refuge fixtur6s and fillings Fixtures and fittings DAolor vehicles 25% reducAng balance 25°A reducxng balance 259A redutxnu balance The g8in or Soss arising on the disposal of an asset is dolemiined as the differen¢e between thé sale proceèds and the carrying value of Ihe asset. and is recognised in the slatemènl of financial activilie5. 1.7 Impairmènt of flxgd assets At each reporting end dale, the charity rewews the carrying aTnounts of its tangible assets lo delemiine whether Ihere is any indication that those assets have suffered an impairment k>ss. If any such indication exists, the recoverable amount of the asset is estimated in order lo dglermine the exlent tsf the Impairment loss Of Any). 1.8 Cash cash èquivalents Cash and cash equivalents Include cash In hand. deposils held al call with bank8, other short-term liquid investments with original rnalurilie5 of three months or less, and bank overdrafts. Bank overdrafts afe shown within borrowings in current liabililles. 1.9 Flnancial instruments The ch8rily has electad to apply the provislons of Section 11 'Basic Finanaal Inslrumenls, and Secli(>n 12 'other Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments aFe recognised in the chaTSty's balance sheet when th8 charity becomos paty lo Ihè ¢onlractual provisions of thè inslrumenl. Financial asse15 and liabilillés are offsol. with the nel 8mounls PFesented in the financial staleménls, when ther8 is a legally enforceabSe rlght lo sel off the recognised amoL¢nls and there is an Intention lo sellle on a nel basis or lo reallg6 the asset and settle thé liabilily simultaneously. Basi¢ financlal assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transa¢lion price inejuding transaction costs and are subsequently Carried at amortis8d cost using the effective Inte￿$1 method unless the arrangemtsnl conslilules a finanang Iians8clitsn, where the transaclion is measured al the present vaSue of the future receipts discounted at a marf(el rale of inleresl. Flnancial assets classified as receivabl8 wilhln one yÈar are Mol aThortlsed. 18

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies Icontlnuedl Baslc financlal liabiliÉies B35ic financial IHbililiés, induding oreditors a￿ inltlally recognls&d al transaction price ut)less the arrangernenl oonslitules a flnancing transaction, where the debl inslKumenl is measured Bt the present value of the future payments discounted at a ffl8rket rale of interest. Financial118bilities classified as payable wlthin one year are not amortised. Debt instruments are subsequently e2rried at amortlsed cost, using the effective interest rale method. Trade credllors are obligations to pay for goods or seNces that have been acquired in the ordinary course of opèrabons from suppliers. Amounts payable are classified as Current liabilities il payment is due within one year or less. If not, they ar8 present8d as non-currenl liabilities. Tradè creditors are recognised inlttally at Iransaclion price and subsequgnlly measured al amorti8ed cost using th6 effective interest method. Derecoynitlon of finan¢lal Ilabili¢ies FINancial liabilities are d8recognised when the charity's conlraclual obligaliong expire or are discharged or cancelled, 1.10 Employee be>nefrts The cost of any unused holiday enlillement is recognisèd in the period in which Ihts employee's $8rvices are received. Tem)ination bonefits are recognised immedlately as an exponse when the charity is demonstrabEy Gommilled lo terminale the emplc%ymenl of an employee orto provide termination benefits. 1.11 Retirement benefits Payments lo defined contribution retirement benefrt schemes are Charged as 8t) expense as they fall due. Prior lo May 2016. employees were entilled lo join the defined bènefit scheme operated by Egsex County Counol. Although the Perision Fund li a defined benefil 5chem&, ￿eaLIse Ghanglng Pathways, a6 a Small Admitted Body, has been grouped logplh8r with olhoT Small Admitted Bodles. it is not possible lo separale1y identify ils 8har8 of Ihe undedying assets and liabilities and it is therefore accaunted for as a delined conlrfbution scheme. The asselg of Ihe scheme are held 8ép8ralely from those ol the tharity. The pension cost tharge represents contribulions payablo by the eharily lo the fund. Cyltleal accounung estim8te$ and judgements sn the application of the eharily's aocounling pollc16s, ttte Iruslees are required to make judgemenls,.eslimales and assumplions about the catrying amount of assets and liabilitiès that are not readily apparent from other sources. The éstimates and associated assumptions are based on hislofical experl8nee and olhor factors that are considered to be relevant. Aotual results may dlffer flom these estimates. The eslimales underlylng assumptions are reviewèd on an ongoing basls. Revisions lo aceounling e8timates are recc>gnised in lh& period in which the estimate is rewsed where the revision affects only that period, or in the period ol the ievision and future periods where the revision affects both current and future periods, Critical ludgements Income recognltlon The Twstees exercisg judgomenl in applying the awounting policy for recognising granl inc￿Me. Grants are reviewed oll an individual basis to identify when any performance condition8 are mel, end there is uncondilion2I entitleni6nt lo the grant, such Ihal Ineomè can be iecognised in the Slaleinenl of Financial Activities. ￿￿Ore perfoTmancÈ conditions have not beèn met the grant ir3come is defarred. 19-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charitablè actlvities Outra8ch ehlldron'8 sorylces Refug9 Total 2022 Total 2021 Grants Laundry 1,278,081 128.780 424,892 1,831,753 1,276 1,276 60,039 60,039 565,501 5eA,501 1.631.474 1.210 48,828 502,892 Housing benefit 1,278,081 128,780 1,051,708 2.458,569 2,184,404 Analysis by fund Unresliicled funds designated Resir¢cled fvnds 856,620 421,461 856.620 128,780 1.051,708 1.601,949 1.278,081 128,780 1,051.708 2,458,569 For the year èndèd 31 Narch 2021 Unresliicted funds- general Unrestricted funds. designated Reslrlcled funds 11,960 848,776 358,923 2,537 14,497 848,776 1,321,131 27,220 934,988 1,219,659 27,220 937,525 2,184,404 Performance related grants ISAS Children in Need Thurrock Grants Brighlw futures BME EDAPP Basildon Grants Other MOJ EIDAS Children & Young People Counselling Discrelionery Housing Payment 32,117 32,117 29,194 400,892 85,003 54,904 80,000 24,0 5,750 27,220 139,591 86,003 38,208 75.660 256.964 60,802 82,5 848,776 29,194 400,892 86.003 54.904 80,000 24,000 119,999 856.62Q 119,999 856,620 99,586 33,450 14,988 99,588 33,450 14,988 1,278,081 126.78D 424.892 1.831,753 1,631,474 20.

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 other trading activltès Unrestrtcled Unres(ricled Unfestricled funds funds funds general general desigrialEd 2022 2021 2C)21 Total 2021 Other fundraising evgnl Charity ball 3,016 7,015 7,015 180 180 Other trading activites 3,Q16 7,015 180 7,195 Investments 2022 2021 Int8rest receivable g8 210 other income Total Unrestricted Unrestricted funds funds general deslgnated 2021 2021 Reslrioled funds Total 2022 2021 2021 N81 gain on dispos81 ol tangible fixed as8e18 Coronavirus job retention schemé 6,806 5.678 2,440 8,118 5,678 6,806 2.440 14,924 21

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Charltsble activitigs Outr•ach Childr8Tr'S services Refugè Total 2022 Total 2021 2022 2022 2022 Staff costs Depreciation and impaimienl Minlbug and travel Telephone charges Admin and printing 682,166 6,585 3.243 10.360 7,675 49,088 272,631 1,985 4,287 10,983 8,287 69,074 67,883 1,711 8,992 48,754 2,159 289.711 54 2.988 1,5(K> 1,OQ13,885 8,570 9,227 21,670 15,%2 89,074 67,683 44,164 9.772 49.435 2.159 300,541 324 23,961 35,583 1,077,786 3,644 4,871 25,067 15,804 52,422 28,917 35,026 31,259 57,4C 3,207 293,868 3,047 28,443 35,230 1.697 327 Equipment, repairs and renew8ls Childien's services Computer costs Household 8xp8nses Insurance Rent and rates Rècruitment Training Legal and professional lees Bank thsrges 42,453 780 621 10,830 270 18,905 33,384 2,068 699 774,819 ,392 790,799 1.662.010 1.694,Q03 Share of support costs (see note 81 Share of governance mslg Isae note 81 87,129 12,047 220,936 36,900 320,112 36,900 331,704 29,306 861,948 108,439 1.048.635 2,C119,022 2,055,013 Analysis by fund Unrestricted fur)ds- genersl Unrestricled funds- designated R8slrioled funds 150,235 150,235 566,911 684,098 1,301,876 1.370,915 566,911 295,037 108.439 898,400 861.948 106,439 1,048,635 2,019,022 2.055,013 For the year èndèd 31 March 2021 Unreslricled funds designated RestTi¢ted funds 684,098 332,211 684,098 1,370,915 53,905 S84,799 1,016,309 53,905 984,799 2.055,013 .22-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support Goveman¢e costs costs 2022Support costs Governance costs 2021 Staff costs Depreaalion Miiiibus and travel Te1pphonÈ charges Admin and printing R6nt, rates and ulililies 196,050 12,163 2,134 12,994 25,959 196,050 12,163 2,134 12,994 25,959 222,147 11,926 926 10,816 18,739 222.147 11,926 926 10,816 18,739 9,712 9,712 15.157 15,157 Equipment and Gompulor repairs Training and recruilmenl Household expenses Insurance Bank d)arges 23,717 13,5Q7 3,45Q 19,193 1,233 23,717 13,507 3,450 19.193 1.233 19.234 3,548 9,333 18,558 1,320 19,234 3,548 9,333 18,558 1,32a Audit fees Accounlaney Leg81 and professional 14,180 3,692 19,048 14,160 3,692 19,048 11.878 4,861 12,567 11,878 4,861 12,567 320,112 38,9(K) 357,012 331,704 29,308 381,010 Analysed between Charitable actiwlies 320,112 36.900 357,012 331,704 29,306 361,010 TTuslees consider Ih81 overhead costs are largely allribulable lo providing outreach and rèfuge, which are the the main aotivilies of the charity. Therefore, 12.5QA of support and governance costs hav8 been allocated a¢coFdingly again8t charitable prolecls, wth the remainlng costs allocated lo r6fuge and earfy outreach. Governance cosis Incl%Jdes payments to the audilors olf £14,16012Q21= £11,878) for audit fees and £3,692 12021.. £4.8611 for non-audit fees. Trustees None of the trustees (or any persons conneded with Ihéml received any r9muperation or bellefils from the charity during thé Current or previous year. No rèimbursernenl of expenses has been made or is due lo be made lo any of the Iruslees In respect of th8 current or previous year. -23-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 10 Employees Number of employèès 2022 Numbèr 2021 Number Caring se￿ICeS Administration of the charity 42 45 47 51 Employment costs 2022 2021 Wages and Sdlaries Soclal securily costs oth￿ pension co$ls 1,077.169 90,454 32,312 1,186,227 91,913 21,793 1,199,935 1,299,933 The r¢umber of employeés whose annual rernuner811on was £60,000 or more were.. 2022 Numbèr 2021 Number £60,QOO- £70,000 11 Tangible flxed assets Refugè Fl¥tutè8 andMotorvehlclé8 fixtures and fllllng6 Total Cost Al l Aprtl 2Q21 Additions 24,701 12,022 83.044 1,132 14,000 121,745 13,154 At 31 March 2022 36,723 84,176 14.000 134,899 Deprecialion and impAimient Al 1 April 2021 Deprecialir)n charged in the ytsaT 12,320 3,495 28,431 13,738 40,751 20.733 3,500 At 31 March 2022 15.815 42,169 3.500 61,484 Carrying amount At 31 March 2022 20,908 42,007 10,500 73,415 Al 31 Ma¥ch 2021 12.381 54,613 14,000 80,S94 24-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 12 Debtors 2022 2Q21 Amounts falling due wlthin one yegr. Trade debtors Prepayments and accrued income 31,259 36,628 46,444 46,444 67.887 13 Credltors: amounts falllng due within one year 2022 2021 Trade credltors Other creditors Ac¢ruals and defgired income 39,861 2.605 105.149 40,252 269 40.000 147,615 80,521 -2S-

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CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 47 Retirement benefit schemes Tha charily operates a defined contribution pension scheme for all qtjalifying employees. The assets of the scheme are hèld sepatalely from those of the charity in an independently administered fund. The charge lo the Slalemenl of Financial Activlli8s In respect of defined conlribulion schemes was £22,405 12021.. £21,793). 18 Financial commitment8, guarantees and contlngent liabilitlès ulli-employer deflnèd benefit pension scheme.. On 815117 all pension schemes ware Iransfe¥red over from Basildon Women's Aid lo Changing Pathways. Prior lo May 2016. employees weré enlilled lo join the defined benefit scheme operated by Essex County Council. Although the Pension Fund is a defined bènef11 scheme, because Basildon Women's Aid, as a Small Admitted Body, has k)een gTouped logolher with other Small Admilled Bodies, it is not possible to separately identify its share ol the underlying as5els and liabilities and it is therefore accouhted for as a defined conlribulion scheme. The assets of the scheme are held separately from those of the charity. The pènsion cost charge represents contributions payablè by the charily to the fund. The charity is lequired lo pay addillonal conliibulitsns as required lowards the charllls shar8 of the deficit. Thes& ¢onlributions are charged as an expense as they fall due. From May 2016, membership of this %heme has ceased and employees are now entitled lo join a defined nlribullon scheme, 19 Rèlatèd party transactlons Remuneratlon of kèy management personnel The remuneration of key mgn8gemenl personnel is as follows. 2022 2021 Aggregate wmpensalion 73,514 85,041 Strvlces provld8d lo the charity 2022 2Q21 Other related parti88 12,000 30-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 20 Operating lease commltments At the reporting end dale the charity had oulslanding eommilmenl8 for future minitnum lease paymonls und8r non-cancellable oper81ing leases, which fall due as follows., 2022 2021 Wiihin one year Between two and five years In ovèr five years 43,156 73,026 39,431 83.849 3.882 116,182 127.162 21 Cash generated from operations 2022 2021 surplus for the year 500,175 235,768 Adjustments for.. Inveslmenl incL¥me Tecc>gnised in statement of fi￿an￿181 activities Gain on disposal of tangible fixed assets Depr6cialion and impalrmonl ol lanqible fixed assets 198) 121 DI 16,8061 1S,570 20.733 Movements in working capital.. Decrease in debtors {Decreasellincrè8se in creditors IncreaseJ{decte<ise) ill dèferred income 21,443 11,1481 68,242 170 10,797 122.8021 Cash generated from operatlons 60g,347 232.487 31

Charity Rogistration No. 1172214 Company Reglstration No. 09941590 IEngland and Wales) CHANGING PATHWAYS ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Rickard

CHANGING PATHWAYS LEGAL AND ADMINISTRATIVE INFORMATION Trustees J Deenèy L Headley L Martin P Collinson J Frost T Bru5hell IAppoint8d 5 July 20211 IAppoinlÈd 14 March 2022) IAppoinled g August 2022) Secretary S Harris Charity numbar 1172214 Company number 09941590 Reglstered office Parklands Centre Felrnores End Felmores Basildon Ess&x SS13 1PN Auditor Rickard Luckin Limited Phoenix House, Suite 8 Christopher Martin Road Basildon SS14 3EZ ¢harÉVs webslte hllps-.Ilchangingpathw8ys.orgl

CHANGING PATHWAYS CONTENTS Page Tru81ees' report Slalemenl of Iruslees. responsibilities Independent auditor's report 9-12 statement oi financial acliwlies 13-14 Balan¢e sheet 15 Statement tsf cash flows 16 Ntsl&s to the financial statements 17-31

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2022 The trustees present Ihelr report and financial slaleTllenls for the year ended 31 March 2022. The financlal slalements have boen p￿pared in accordance with Ihe accounllng policigs sèt out in note I to the financial statements and comply with the tharity's governing documonl, the Companies Acl 2006 and "Accounting and Reporting by Chari118s.' Statement of Recornmended Praclioe applicable to charities preparing their accounts in accordance with Ihe Financial Reportlng Standard applicable iii the UK and Republic of Ireland IFRS 1021 {effectlve 1 Jariuary 2019}" Oblectivès and Aclivittes In this report the Trustees ol Chgnging Palhw8ys look al what the Charity has achieved and Ihe outcomes of our work boiween April 2021 and March 2022. This report reviews our progress.. towards achieving our vision of 8 world in which all can live fulfilled lives free from dome51Ic abuse towards achieving our mission in putsuit of this vision lo help each individual flnd their pathway out of a life of domestic abuse and change Ihelr future for the bEller, by identifying the key aims and objectivès that we have worked towards and how successful Changing Pathways has bÈen in focusing acliwly on the pursuance of our char¥lable objects, narrè5y.' 'To relieve the needs of persons who are victims of, or In fear ol, dom69lic V￿lenCe andlor abuse In Essex and surrounding areas in particular but not exclusively. by providing Tefug9, counselling and practical support for cllms of domestic wolence, r2ising publi¢ awarenes$ of domestic abuse issues,. and in such olh8r ways as the Iruslees may from lime lo time d6ude.' The Trustees have reforred to the Charity Commission's guidanGe on public bénefit when reviewing the CharSly's alms and objectives and in planning how our artivilies will contribute to the aims and obje¢liVèS Ihat hav8 been sèt. This is 5upporied by a porfomiance monitoring and reporting system and an annual consultation prograrnmè for staff and clients. Beneficiarfes of our se￿Ice9 Dunng 2021-22, the Charity has contsnued to deliver specialist support to SUTwvors of domestic abuse, covering South and Wesl Essex which comes undgr the remit of Essex Coullly Council 2nd the Borough Councils of Basildon, Brentwood, Castle Poinl, the DislriGI Councils ol Epping Forest, Harlow and Rochford. and the Unitary Authority of Thurrock. We strive lo provide responsive and high-quality support to survivors of the broadest definition ol domestic abuse Induding stalking and hAr8ssmenl, 'honour-based' 8bu5e ay)d forced marriage and all othei forms of wolenc& ag8insl women and girts. Wo take a slrength-based approach to our support, worklng with survivors lo empower thetn lo d1005e o different pathway, one that enables them lo live their lives free from fèai and abu59. Covid 19 As we adjusted Ihroughoul the global pandemic w8 leamt from our data ihat domestic abuse was in a slate ol flux,. our usual peaks and Iroughs were dlslurfoed and where we saw a sudden d9uease in referrals early on. this was followed by a rapid and significant Iner8ase soon afte¥. Throughout Summer 2021-2022 our numbers stayed high. INorking from home and reslricliohs on face to lace contact wera challei)ging for practrtioners and clients as they adapted lo connecting remolely, always having saféty al the forefront of their thinking. For some of our dienls the 'new normal. remot8 way of re¢eiving support was comfortable, but for som6, however, Ihls would not have been their preference. Our refuge accommodation r8mained open with the appropriale safety measures and support frotn Public Health where there wére instances of Covid in our residential communities, As time rolled on and we becamé olearer about how we COLJld manage our work and COVKJ. we werè able to re-introduce f8ee lo face contad in linè with r18k a88essing the overall situation.

CHANGING PATHWAYS TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Statlsllcs In 2021-22, Changing Pathways reached a lotal of 2,062 survivors ol domesllc abuse, prO￿dIng both telephone and face lo face support. The total number of survivors r88chèd in 202f-22 represents a slight decrease o 202Q~21 where Changing Pathways reached 2,153 survivors. t)omèstio abuse has a devastating impacl on all communilies. However, as reflected in the gendered nature of domestic abuse, the Thajorily of survivors we supported were female. Reflecting the changing local cornmunity profile, the number of clients aeeessing our BAME service has increases by 280A from 92 in 2021 to 118 in 2022 15°h of clients wère from BAME (Black, Asian, Minority Elhnlcl communitie8. 34fjk of clients reported bein9 disabled wilh 22tsA of disabled 8Utvivors reporting htiving more Ih8n one disability. 28°A had a mental health disability. Aeros8 all of our seTrices 32•1014341 weTe victims of surveill8ncelharassmenllslalking types of abjse. 56 of these victims W8Te open to our Stalking and Haias5ment service. We recelved 108 referrals for our refuge services, a decrease of 13 referrals on the prev￿￿$ year with 74 bèing offered a place In Dne of our témporary bed spaces. In total, tho nuttiber of survlvors of domestic abuse that wè 8¢commodaled wa8 slightly higher willi 108 womèn and 142 children in our refuges and they staygd on average for 7.27inonths, which is one month shorter than the prew(yJs year. Women who stayed in the refuge ware supportod lo achieve posi11v8 outcomes for their family, with 71% securing a safe move-on option and 980/0 of residents reporting an In￿ease in confidencè in asking for help and I OOOA reporting feeling betlei able to reC￿nise aLiusive behaviour. 9￿/0 s18ted that they understand moro abtsut the impact of abuse on Ihelr child I children. 97°/ts had an improvement in their 8UPPOrt netWOTks, Aoross all OUT 8eMces 960A ol StsNivors reportèd feeling better able to recognlse abuswe behawour and $54 feel they understand more about the Impaci of abuse on my childlchildrèn. Tho service continues to feel Ihe impact of the COVID-19 pandemic, this is mainly due lo the backlog in Crown Court, whSch currently has a delay of up to two yea¥s. Aneedotally the Staff have noted a significant inLYease in complex cases that involvo drug andlor alcohol and mental hoallh, however other support senri¢es are struggllng lo meel the increased demand. As always, we sought to keep our clients at the hèart of everything we do and took this opportunbly lo re-model our Ihgrapeulic intervèntions moving us lo a Irauma informed approach lo ourwork. New developments incfude a suite of psycho~ediJcational videos. dialectical behavioural Iherapeulic groups and training for slaff in Motivational Interviowlng la lechniqu8 to support dienls in working with changel. Our Achievements and PerfomTrane• through 202012021 I Improve seNicè offer for womèn expèrièncing multiple disadvantage and those acc&sslng health services. Our Independent Domosllc Violence Advisor IIDVAI work al Basildon and Thurrock Unlversily Hospital collt1nued throughout Cowd 19 and both Nalion81 and Local lockdowns, and we succebsfully securèd funding increasing our staffing levels lo two full time praclilioners. Through 2021-.2022 the Essex Dome8ts¢ Abuse Partnership Project IEDAPPI service supported 38°h more people comp8red lo the previous year. We have continuèd lo deliver spealic servi¢es lor viclirns of slalk2ng. sustaining l&vels of funding.

CHANGING PATHWAYS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 2 - Ensure our $ervl¢ès promote and reflect incrèased equality and diverJity and hldden hayms. Throughout 2021-22 we continued lo build on the work we undèrtook in 2019 to help us develop c￿r understanding around all issues ol Equality 2nd DiveTSity and sel our intentions in priorftlslng this area of work. We have improved our analysis of equality and diversily data across the organlsalion and have set our inlenllon lo fèature this as 8 key headline in the 2022- 2025 strategic plan. Our spgaalisl BAME gérvice has expanded and fundino is more secure. Our service experienced a 160 increase in referrals from the premous year. sin￿ 2018-19 the number of client8 aocessing the ser¥Jice has grown by 1160h Via the Inc1usivily Panel we continue to Consider how best Ihe organisalion can meet the needs of the LG8TQ+ 8Utvivors ol domestic abuse and explore partnerships lo inGreas8 a¢￿SSIbl11fy foi this group. The inclusivity work is praclllioner-led and is a pla￿ for us to explore best practice and check new developments in our work against our equ81ity and diversity 8xpecialions. 3 - Expand our sèrvlce offer for children and young people. We have achieved a lol in this area of our planned work de3pll8 the challenges that the pandèmio brought interrns of aC￿ssing trsinlng. The addition of our Children and Famllles. Lead, a senior praclilionor posl. enabled us lo make signifleanl inroads in pl8nned developments, affording US the capacity to introduce working with the children in a trauma Informed way using the trauma animals developed by The Beacon House Trusl. Introdu￿ng the Incredible Years Programme lo our cffer for f8mili6s has enabled mothers lo understand how thè abuse has affected Iheir childrèn and how this is displayed through the childrén's behaviour, giving them the tools and slralegiès to use Its decrease these challenging behaMours. We continue to deliver the Help*ng Hands Programme for children. 4- Develop 8pe¢lallst InteNentlons in trauma Infomied worki group work #nd training to ald recovery, Wè spent signif￿ant time during Ihe year lo fully remodel our Iherapeullc int6rventions loi kx)Ih adults and childrén as we cotnmil to estsblishiTrg ourselves as a trauma informed service. We have developed a suite of P8y¢ho-educalional vidéos that our clients wi51 be abto to work through with their c&se worker to support them in understanding the impact ol the Irauma they have experfenced may have had. We have developed 8 dialectical behaviour Iherapeutic-based prugramme which addresses things like in¢r¢8sing distiess loterance alld emotional regulation as wèll as sorne Tnlndfulness wa¢li¢e. Bullding upon 80me of the Iralrking sessions we had in place. we now have a full suite of off the shelf training options that we have been able lo detiver lo key partners. We have worked with s ntjmber of agencies inclLJding Essex Police, Epping Forest District Council and ThurrocJ( L.A. lo delwer these training sessions using remote platforms Ihroughoul thè pandemic. Nol only has this helped incieasè the domestic abuse knowledgè base across all partners bul il has also supported our partnership working, raising our prolile and daTifying referral mechanism8.

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Provlde the hlghèst quality services to survlvors of domestic abuse through an employee development and suceession programme. Changing Pathways is fulty committed lo eontinuing professional development ICPDI and we very much want lo establish a sustainable Inechanism for wel¢oming new staff into our team, ensuring they are supported and challènged in their leaming and lully embeddillg CPD into our culture and praolice. Wil* this in mind we have developed a Core Compelen¢y Framework which sets out induction pfans and key performance indicators for employees ensuring they are aligned to the org2nisatsonal vision and values. Going forward we will be abl& lo ttonducl appraisals and sel training plans and objèctivès using this Irarnewoik. During the yèar 012021 we developed our Dornestic Abuse Practllloner IDAPI staff with the introduction of Vocalianal Qualification Assessillenl IVQASI trainlng. We have conlinued with our Irainlng for Independent Domesllc violen￿ Advi50rs through th8 2021-2022 year. 6 - Develop a pathway to client involvement aiid sèt out the organlsatlOl78 approach to full Involvemènt across all aspècts of th& organisation This has been a challenging area for Changlng Pathways in terms of delivering through a pandemic yèar where face to face conlaet has been signilicanlly Ilrnited by government guidelin6s in relation lo working safely with Covid 19. We have bèen able lo establish focus groups lor both our dienls and practitioners so we have forums where we can consult where needed. Plans for the Futurè- Strateglc Plan April l¥t 2022 to March 31gt 202$ Wo continue lo work on, and have begun to irnplement our strategic plan. Worknng inGIu8ivoly wlh all colleagues is informed by the Changing Palhw8ys culture and our commilmenl to empowering each olhor. As a result, o numbeT of headline are88 emerged, lo fomi the Slraleglc Plan 2022 to 2025. as foll(kws.' To invest and develop our workforce. To increase Flnancial Re8ili8ne8. To Improve the management ofour assets. To develop our presence In the Wesl of the county. To fully embed our Equality and Diversity commitment across the organisatlon. To develop our social madia presence aeross mulliplo plalforms. Financial Revlew In 21-22 the DA Bill was fully anacted, the main area of focus on this was that childTen were seen as wctims wilhin their own light. This providad an increase in funding to DA organisatsons lo recognise this. Changing Pathways suc￿sSfUllY bid for further funding lo énsure that the Local Authorities Statutory duly was met and that ttie programme lor child￿n was funded appropriately. This fundèd has continued into 22-23 with a view ol a tender process after th81 date. The significance In incre88e funding and better awarenéss has also meant Ihal gtaff recruilmenl and retention was problematic, this is expècted lo be further impacted by the cost ol living crisis.

CHANGING PATHWAYS TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 ReseNes Poll¢y Changing Pathways has bKo types of funds as follows.. Reslricttsd funds Funding rec8tved from donors for speufi¢ purposes-, Restriction by aclivily or geographical region., Thes8 funds arg iing-16nced for specified purposes and. Iherelore, do not fDnM part of availablo reservès., Unreslrleted funds Funding recelved Ihal are available for any purpose and anwhere; These indude designated funds., Reserves 8re represellled by unreslrided funds lèxcluding de8lgn8led fvNds) less iangible fixed asse15. The lèvél of reserves required hsve been sel al fftree lo six months of non-eharilable acllvily costs. Charitable aclivlly cosls have beon excluded from these calctjlations for the following reasons.. Non-core charitable aollvities will only be carried out for the duration that furidlng is available; Designaled funds have been erealed lo sUPPOrt corè charilakile a¢livities le.g. rèlugesl The Trustees consider Ihal reserves at this level will ensure Ihst, in the event of a significant diop offunding, they will be able lo continue the Charity's ¢urrent activllies whilst consideration Is glven to ways in which addllional funds may be raised. To a55isI the Charity In meeting ils charitable objèctives in the future, a number of desigllaled funds have been erealed. The Capital res8rve was s81 up to financé the continuous replacemenl of a minibus which is cgnlral to the day lo day running of the Charils funGtions. This reserve is maintained 81 approximately the value of th6 current vehicle plus cash reserve necessary lo rotAace which 1$ eurrenlly £22,107 The Rgnl Reserve is a conditioii of the property lease and holds at least two months, worth of operaling ￿St$ which will be used lo meèt rental commitments should incoming resourceb and generaE-purpose funds not be sufficient. The Board hav8 decided that this fund should bè maintained al P_11)O,000. The Contingency fund wa5 Set up to help meet any unforesean expenses and has bèen set at not less than £15,000 by Trustees and il is cuiiently at f.16,655. The available funds in the reserves at Ihe yearnd were £1,538,033. Indud¢d within the available funds are réstricted fund5 of £475.000. Risks Therc arè risk regisleTS in Pla￿ lo cover both the organisallonal risks and those risks associated with Ihè larger EIDAS contract. These arè re￿eWed 81 the Board mèetings. Review of Finan¢ial Position Changing Pathways holds a reasonable financial position. During the year the charlty had total incoming resources of £2,519,19712021'. £2,290,781), 11 incurred expenses lotalling £2.019,02212021.. £2,055,013), generating an operating surplus 01£500,17512021.. £235,7681. The total Nel Assets of Ihè charity al the year end were £1,538,03312021,. £1,037,858) whlch is repres8nled by restricted resetves of £475,000 {2021.. 2168,285>, designaled funds of £957,598 12021.. £687,889) and unresiricled reserv8s of £201,68412021.' £105,435).

CHANGING PATHWAYS TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 StructLbre, Governance and Martagement Governing Document- The organlsalion is a ch8ri12ble company limlled by guaianleo and regisleied as 8 Charity. The Charily is governed under its Articles of Associalson, dated 7 January 2016. Company Status- Members of the Charity guarantee to contribute an amount not exce8dlng £1 to Ihe assets of the Charity in the event ol winding up. The total number Df such guarantees al 31st March 2021 was six. Trustees - The tmslees. who are also the direclor$ for the purpose of company law, and who served during the year and up lo the d3t6 of signature of the financial statements were.. J Deeney KJ Fowler J Gould S Reed L Hè8dley L Martin P Collinson Awright J Frost T Brushell (Resigned 5 July 20211 (Resigned 30 June 20221 (Resigned 21 September 2021) {Appoinled 5 July 20211 {Appoinlod 5 July 2021 arTrd rosigned 25 July 20221 {Appointed 14 March 2022) (Appolnled 9 August 2022} They have no beneficial Interest in the Charily. All trustees give their lime volunlarily and re¢eive no benefils from the Chaiily. Any expensès rèclaimed frorn Ihe Charity are stsl out in Éhe financial statements. The Charity is looking lo develop the skills for the trustees and undertakes an 2nnu81 skills audlt lo Id8nlify 8n address any gaps in Board expgriences. Thpre is an Indudion and training plan for all Iruslees lo strengthèn their role in slralegic plannlng and they attènd mand¥lory training in safeguarding and equalily and diversity. All trustees give their limg voluntarily and re¢¢tve no benefits from the charity. Any expenses reelaimed from the charity are set out in the accounts. Organisational Str4ACture The organ15dlion is affilialÈd to Wamen's Ald l-ederalion of England (WAFEI but is an indepèndent chariiable company with Ils own stru¢lure and opgralional policies. The Trustees dèlegate day-lo-day management of the Charity lo IhÈ Chief Executive Officer ICEOI and Senior Leadership Team ISLTI which in 2C121-2022 indud9d'. Senior Le8dershlp Team Chief Executive OffiearTr8cy Vallis Finance Manager Sar8h Harris Businèss Manager Julie Johnson Opeiallonal Manager Natasha Jean-Louis Operation81 Manager Zoe McKee Operational Manager Ranjll Sindhar OperalK)nal Maftager Gemma Faraway Therapeulic Setviees Lead Anita Chellarnah-NursÉ The CEO and SLT m8ke decisions on daity operations. with any derjsitsns Con￿rning the strategic diTeellon, addilional spend on budget, legal issues. governance and anything 81sè Considered outsid8 the remil of the CEO or SLT, being escal8led to the Board of Trus(ees.

CHANGING PATHWAYS TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 staff Remunorallon Pollcy The remungrollon package for all per&onnal comprises of a baslc salary and conlrlbution lo a pen51on schem0. Salades are revlowed annually by thB 8oard of Trustees. Th8 organ15allon pays al18ast the Livlng Wage aG set ut by Ihg Llwng Wage Foundation. The Chsrlly Is subject lo auto-enrolmenl 4nd contribution5 are currently made al 3%. The Chaiily Is s(tpported t4) moel118 r8quiremen15 undgl aulo-enrolment by the Work Place Pension GroLtp and payroll pfovider, Rlckard Lud(In. Audltor In accordance wllh Ihe wmpanls 8rtlcles, a resolulSon proposlng thal Rlckard Lu¢k4n Llmiled bo reappolnled a$ auditor of the company will be put al a G&neral Megling. Dlsclolura of Informatlon to audltor Each ol Ihe trustee? has conflrmad that there is no Information ofwhlGh Ihgy arg &ware whlch is Televant to the udll. bul of whleh the auditor Is unaware. Thèy hove further confirmed th8l Ihay have lakgn &pproprSale 81gPS to Idenlify such r8l•vanl Informalion and lo eslabllsh Ihat the audllor is aware o15uth Information. Tho Iruslee8' rgport was approv•d by the Buard ol Trustee¥. J Fro8t Trustee Dal8d. .10..,,1.i.:..loZL

CHANGING PATHWAYS STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2022 The Iruslees, who are al80 the dlreclors of Changing Pathways Ipr the purpose of company law, are responsible for preparing the Trustees. Report and the financial slatemenls in a¢cordance with appllcable law and Unil8d Kingdom Accounling Standards {Uniled Kingdom Generally A¢¢epled Accounting Praclicel. Gompany Law requires the trusleeq lo prepare financtal statements for each financial year whlch give a true and fair view ol the stale of affairs of the charity and of the incoming resources and application of resources, including thè income and expenditure. of th8 charitable cornpany for that year. In preparing these financial slalem¢nls, the irusteÈs are required lo.. selecl suitable accounting policies and then apply them consislent1y'. observe the melhL%Js and principles in the Ch8rities SORP., make judgem¢nls and eslimales that are reasonable and prudent., stale whether appllcable UK Accounting Standards have been followed, subject to any rnalerial d8P8rtuws disclosed and explalned in the financial sl8lemenls'. and prepare the finanual statements on the going concern basis unless il is inapproprlale lo pre8UTne th81 the charlty will continu8 In operation. The Irustees are ie5POrtsible for keeping adequate accx>unting records that dbsclosg wsth reasonable a¢curacy al any time the finanGial posttion ol thg ch8rity and enable them to ensuie that the financial statéments Gomply with the Comp81)ies Act 2006. They are also responsible lor ssfèguarding the asset5 Of the charlty and hence for taking reasonable sleps for the prevenlion and detection of fraud 8nd other irregulaiilies. The truslee5 confirm Ihal so far as they are sware, there is no relevant audit Inlormation las definèd by section 418131 of the Companies Act 20061 of which thè charitable company's auditors are unaware. They havè taken all the sleps Ihal thèy ought lo have taken as IrustQe5 in order lo make Ihemselves aware of any relevant audit information and lo establish that the charitable company's auditors are aware of that information.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF CHANGING PATHWAYS Opinion We havé 8udiled the financial slalemenls of Changing Pathways Ithe 'chaiity'l for the yeai ended 31 March 2022 whith compiise Ihe slalémenl of financial activities, Ihe balance sheet, the statemènt of cash flows and the notes lo thè financial statements, including significant accounting policies. The flnancial report4ng frawework that has bee spplied in Ihelr preparation is applicable law and Uniled llngdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ir81and (United Kingdom Generally Aecepled Accounling Practic61. In our opts)ion, the financial stalemÉnls.' glvts a true and fair view of the slatè of the tharitable company's affairs as al 31 March 2022 and of Ils incoming resourcès and application of rasources, for the year then ended., havè been properly p￿pared in accordance with United Kingdorn Ggnerally Aeetspled Accounting Practice., at)d have been prepared in aocordance wllh Ihe requirernenls of the Companies Act 2006. Basls for oplnlon We conducted our audit in accoidance with International Standards on Audilino (UK) IISAS IUIQI and applicable law. Our responsibilities under those standards are further described in Ihe Aijdiltsrs r6sponsibililies for th8 audit of the linanGial slalemenls Section of our report. We a¥e indèpendent of the charity In aG￿rdance with the ethirAI requirements that are relevant Io OLÉr audit of the financial statements in the UK, including the FRC'S Ethical Standard, and WÈ have fullilled our oth81 elhical rèsponsibilities in accordance with these requirernents. Wé believe that the audit evidence we havè obtained is suffiaenl and app¥opri8te lo provide a baslg for OUT opillion. Conclusions rolating to going concem In auditing the financial statements, we have concluded that the trustees, use ol th8 goir)g concern basis of a(Lounllng in the preparation of th6 finanual statements is appropriate. Based on the work we have performed, we have not identified any material uneertainllos relating lo events or conditions that, individually or collectively, may east significant doubl on the charity's ability to continiie as a going concem for a perltKI ol al le8s1 twelv8 months frorn when the financial slalements ar& 8Uthorised for issue. Our responsibilities 8nd the responsibllllies of the trustees with respect to going concem ale described in the relevant sections of this report. other Informats'on Th6 other information comprises the information induded in the annttal report other than the financial slalemenls and our auditorts report Ihoreon. The trustees are responsiblè for the other infoTm8tion conlainad within the annual report. Our opinion on tho financial statements does not ctsver the othèr information and, except to the exlenl olherwise explicilly slated in our report, we do not expre55 any fo¥m ol assuranee conclusion thereon. Our responsibility is lo read the other information and, In doing so, consider whèther the othèr infoini3lion is matèrially inconslstenl with the finan￿91 statements or our knowledge obtained in the course of ihè audil, or otherwise appears to be rnatèrially misslated. If we idenlify such material Inconsistencies or apparent mat6rial misstatements, we are requiTed l(> delermin8 whether this gives risè to a material misslalemenl in the financial statements themselves. If, btssed oll the work we have pertormed. we ￿nClUde Ihal thère is a material misslatemenl tsf this othtsr informallon, we are required to report that fact. Wo have nothing to report In this regard. Opinions on other matters prèscribed by the Compantes Act 21J06 In our opinion, based on tho work undertaken in the eourse of OLJr audit.. the InlomTration glvan in the Iruslees, report for the finanGI81 year for v4hich the finan￿al stalèmenls are prepared, which includes the dir6cloTS' raport prepar8d for the purposes of company law, is consislenl with the financial Slatements", and the directors. report induded wllhin the trustees. report has beèn prepared In aceordan¢è wth appllcable legal reqL5ireMenls.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT ICONTINUED) TO THE TRUSTEES OF CHANGING PATHWAYS Matter8 on which we are required to report by exception In the Ilght of the knowledge and understanding of the chaFlly and ils environment obtainéd in the course of the audit, we have not identified mateii81 misstalemenls In the diTeclors' report included within thè trustees. report. In the light of the knowledge and undèrstanding ol the eompany and Its environmént obtained in the course of the audit, we have not idenlilied malerial misstatements in the trustees. report. We hav8 nothing lo report in resped of the following mallars in relation to whtch the Companies Act 2006 requiiea us to report lo you il, in our opinion.. adequate aeeounling rocords have not been kept, or relurns adèquale for our audit have not been receivèd from branches not visited by us,. or the fillan¢ial slalements are not in agreement with the accounting records and returns.. or certaln disclosures of trustees, rèmuneration specified by law ale not made., or we have not received all the informalion and explanations we require for our audil,. or the trustees were not onlilled to prepare the financlsl statements in accordance with the small companles iegime and lak¢ advanlage of the small companies. exèmptions in preparing the Iiuslees, report gnd from the r8quiremenl lo prepare a stra18Jic report. Rgsponsibilitie$ of trustees As explained more fully in the slalement of trustees, responsibilitlès, the Iruslces, who are also the directors of the charity for thè purpose of company law, are responsible for the prep3ration olthe Iinancial slalemenis and far being satisfied that they give a true and fair view, and for suth internal control as the Irust8es delermine is necessary 10 enable the preparation of financi81 slalemsnls that are frée from malerfal misslalemenl, whether duè to fraud or error. In preparing the financisl stalemenls, thè trustees are responslble for assesslng the charaly's 8bility to continue as a going con￿rn, disclosing, as applicable. mallers relalpd to goit)g conoem and using the going concern basis of accounting unless the Irusle8s either intend to liquidate the chaiiiabje eompany or lo cease operations, or have no realislia alternalwe b¢Jl lo ¢Jo so. Auditorfs responslbilities for the audit of the financial Statements Our objectives éire lo obtain reasonable assurance about whether the financial slalemenls as a whole are free from material misslalem&nt, whèther due Its fraud or error, and to issue an audil0I5 report that indudes our opinion. Reasonable assurance is a high level of assurance but is not a guaianlee that an audit conducted in accordancé with ISAS {UKI will aknays delecl a matprial misstatement when it exists. Misstatements can aTise Irom fraud or error and are considered maleiial il, Individually or in the aggregate, they could reasonably be exp8cted lo influence the economic decisions of users lakèn on the basls ol these financial statements. The ttxtenl lo whlch our pr0¢8dures are capable of deléctin9 irregularilles, indudlng fraud, is detall8d below. Capabillty of the audit in detectlrtg lttegularity, including fraud We idenlifiod areas of laws and regulations that could reasonably be expected lo have a material effe¢1 on the financial slalemenls from our.. general commercial and sector experien￿., through verbal and written communications with those charged with governance and other man8gement,' and via inspection of the charily's regulatory and legal correspondence. We discussed with Ihose charged with governance and olher manag8mènt the policies and procedurès regarding complianoe with laws and regulations. We communicated identified laws and regul8llons lo our te3m and remalned alert to any indicators of noncorllpliance througl)oul the audit, we also specifically consldèrèd where and how fraud may occur within Ihe charity. The potential effed of thes818ws and regulations on thé financial slalements varies considerably, 10-

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT {CONTINUEDI TO THE TRUSTEES OF CHANGING PATHWAYS Firstly, the charilgblè company is subject lo laws and regulations that direcuy affect the financAal slalemenls, including.. the charitable Ctsmpany's constitution., relevant financial report*ng standards; company law., the Slalemenl of Reoommended Practice applicable lo charities preparing their finan&al slalemenls in accordancè with FRS 1Q2 (effective Iiom 1 January 2019} and we assess the extent of compliance with Ihese laws and regulations as part of our prO￿dur¢S on the related flnancial slalernenl items. Secondty the charitable company is subje¢l lo many olher laws and reoulalions where the consequences of non- eomplian¢& could have a material effect on the amounts or disdosures in the financial slalenRenlb, for instance through the imposition of fines and penaltie3, or through lossos arlstng from liligalions. We identified the following areas as those most likely lo havè such an gffect.. legislation direclly applicable lo charilles sector sueh as the Charilies Act 2011", employment legislation., health and safety logislalion., safeguarding legislalion.. th8 mgulalory reqU1￿MentS of the Ch8ri1y Ctsrllrnisslon and data protection legislation. Internallonal Auditing Standards IUKI limit the required procedures to ideiilify Don-compliari¢e wilh these laws and regiilations to the procedures, and no proceduie5 over and above those alTeady noted are requirad. These limited procedures did not identify any actual or suspected non-compliance which laws and regulations that could have a material impact on the financial s1¥18ments. In relallon to fraud, we performed the foElowlng spe￿riC procedures in addit￿ll lo those already noted., Challenging assumptions mad& by managemant in its slgnificant accounting eslim81¢s in particular. récognition of incorne., Idenlifying and lesling jc>umal enlrlés, in particular any entries posted with unusual nomin81 ledger account combinations., Performing analytscal procedures to Identify unexpected move¥nents in ac£ounl balances which may be indicative of fraud., Ensuring that lesling undertaken on both the Slalemenl of Financial Aclivlty ISOFAI and the Balan￿ Shèèt includes a number of items selected on a r8ndom basis. These procedures did not identify any actual or 8uspeoled fraudulenl irreoularily that could have a matéri81 impact on the financial slalamenls. Owing to th& inherent limilallons of an audit, Ihere is an unavoidable rlsk that we may not hav8 detecled some material mlsstatements in the finanaal stalemellls, even though we have properly planned and performed our audit in accordance with International Auditing Standards IUKI. For Éxample, the furthw removed non-compliance with laws and regulations Is from the 8vents and transactions reflected in the financsal slat6ments, the less likely the procèdures that we are required lo ullderiake would identify it. In addition, as with 8ny audit. there remains 2 high sk of non-dele¢tion c>f irregularities, as thgse Might involve collusion, forgery, Inlentional omissions, misrepresentation, or the override of intwn81 controts. W¢ are not responsiblè for preventing non-compliancè wilh laws and regulations or fiaud, and Gannol bè expected lo deleel non-cornpliance with 211 laws and regulations or every incidence of traud. A further desuiption irf our responsibilities for the audit of the financial statements Is located on th& Financial Reporting Council's website al.. hllp:IhMw,Irc.oig.uklauditorsresponsibS1ities. This description forms part of our audllor's report.

CHANGING PATHWAYS INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE TRUSTEES OF CHANGING PATHWAYS Use of our report This ¥eport is made solely lo the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companiés Ael 2006. Out audit work has been undertaken so that we might slaté to the charitable Company's mombers those matters we are required lo stale lo them in an auditors, report and for no other purpose. To the fullest Èxtenl permitted by law, we do not accepl or assume respoiislblllty to anyone tsther than th6 chaiitable company and the charitable wmpany's mernbers as a body, for our audll work, for this report, or for thé opinions we have fomed. Senior Ststutory Audltorl and on behalf of Rickard Luckin Limlted Jk Chartered Accountsnts statutory Auditor Phoenix House, Suite 8 Christopher Martin Road Basildon Essex SS14 3EZ 12-

CHANGING PATHWAYS STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Current financial year Unr&strlcted Unrestricted Restrlcted funds fund8 funds general desÉgnalèd 2022 2Q22 Total Total 2022 2022 2021 Notes Incomè and endovjments from: Donations Charitable 8Ctlvities Fundraising Investments Olher income 51.374 8.140 57,514 1,601,949 2,458,569 3,016 98 84,048 2,184,404 7,195 210 14,924 856,620 3,016 98 Total in¢omè 54,488 856,620 1,608,089 2,519,197 2,290,781 Ex Ondlture on: Gharilable aclivillès 150,235 566,911 1.301,876 2.Q19,022 2,055,013 Net loutgoingllincomlng resOUYCeS beforè transfer8 195,7471 289,709 306,213 5C>O.175 235,768 Gmss Iranslers between funds 16 {5021 502 Net lèxpenditurelllncome for the yearl Net movement in funds 196,2491 289,709 306,715 5QO,175 235,768 Fund balances al 1 April 2021 201,684 887,889 168.285 1,037,858 802,090 Fund balances at 31 March 2022 105,435 957,598 475,000 1,538,033 1,037,858 The statement of flnancial actiwlies includes 811 gains and losses recognisad in the year. All income and expenditurè derive from continuing actiwlies. The statement of financl81 activities also complies with the requlréments for an income and expenditure account under the Companies Act 2006. 13

CHANGING PATHWAYS STATEMENT OF FINANCIAL ACTIVITIES {CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022 Prior financial year Unrestricted Unrestricted Rèstricted funds funds funds gènèral designated 202q 2021 Total 2021 2021 Notes Income and endowmènts from: Donations Chitrilable activities Other Ir8dillg aetiviles Investments Qlhèr income 67,365 14.497 7,015 210 5,678 16,883 1,321,131 84,048 2.184,4Q4 7,195 210 14,924 848,776 6,806 2.440 Total income 94.785 855,762 1,340,254 2,290,781 Ex enditure on.. Charilabie activities 884,098 1,370,915 2.055.013 Net loutgoinglllncoming r850urces beforè transfers 94,7eS 171,664 130,6611 235,768 Gross trdnsfers between funds 114,104) {19,0371 33,141 Net lexpendlturellincome foy the yearl Net movament in funds 80,661 152.627 2.480 235.768 Fund balances al 1 April 2020 121,023 515,262 165,805 802,090 Fund balances at 31 March 2021 201.684 667,889 168,285 1,037,858 The slatèmenl ol financial activities inclt*des all gains and losses recognised in the year. All income and OXPEndilure deriva from continuing actiwties, The statement ol fln2na81 aclwilias asso complles witt) ihe requirements for an income and expendllurÈ account under the Companies Ael 20(￿. 14

CHANGING PATHWAYS BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Notes Fixed as8èts Tangiblo assets Current assets D&btors Cash al bank and in hand 73,415 80.994 12 46,444 1,565,789 67,887 969,498 1,612.233 1,037,385 Creditors: amounts falling due within one year 13 1147,8151 180,5211 Nel cu¥renl assels 1.464,618 956,864 Totsl assets less ¢urrent1sabllltl•s 1,538,033 1,037,858 Income funds Reslrided funds restricted funds Designated funds General unrestricted funds 14 475.000 1 68.285 15 957,598 105,435 667,889 201.684 1.063,033 869,573 1,538,033 1,037,858 The director acknowledges her responsibilities for complying with the requiremènts of the Companies Act 2006 with resped lo aceounling records and the preparation of linancAal slalemenls. These financAal slalements havè been prepared in accordance with the provisions applicable lo companies subject to the small companiès regime. 21 Novernber 2022 The financial slatemenls ware approved by Ihe Trustees on ....... P Collinson Trustèè Company Reglstration No. 09941590 15-

CHANGING PATHWAYS STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Notes Cash flows from operating activitles Gash oenefaled from operations 21 6Q9.347 232.487 Investing actlvities Purchase of tangible fixed assets Proceeds on di8posal of tangible fixed assèts Investment income received 113,1541 {56,2991 7,321 210 98 Net cash used In investlng activltlès 113,0561 148,7681 Net cash usèd In flnan¢ing actlvities Net incrèase In cash and cash equlvalenls 5*.291 183,719 Cash and cash equThialents 81 beginning of year 969.498 785,779 Cash and cash equivalènts at end of year 1,565.789 969.498 16-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 A¢countlng policlas Charity informalion Changing Pathways is a private Company limited by gu8ranlee incorparaled in England and Wales. The fegisleied office is Parklands Cenlre, Felmores End, Felmores, Basildon. Essex, SSI 3 1 PN. 1.1 Aecountlng cortventlon The financial statements have been prepared in accordane@ with the charity'8 Articles DI Assoclation, the Companies A¢t 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ir8land ("FRS 102.1 and thè Charities SORP Aecounting and Reporting by Char¢ties.' Statement of Rèttommended Practice appllcable to charities prèparing their a¢counts in accordance with tho Fln2nciaS Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" {effecllva l January 2019). The cliaiily is a Public Benefil Entily as delined by FRS 102. The financial statements are pffpared in 81erling, which is tho functional cuir8ncy of Ihe charlty. Monetary amounts in these financial staloments are rounded lo the nearest £, The financial stalemenls have been prepared under the hlslorical cost convention. The prinapal accounting policies adopted are sel oul below. 1.2 Golng concern The nalure of thè Charitys funding is such th81 il relies on annual awards from local authorillès and other charilab5e bod￿8. Income fiom orants is expeclgd la remain congigient for the ¢oNing finanrial year, and as Such the trustees do nut have any concem ove¥ the tharity's abillly to operate lor at least 12 rnonlhs from the dale of signing the financial slalemenls. Al the time of appro￿1ng the finanaal slatemenls, Ihe trustees have a Tea8Ortable expeclalion thal the ¢harlty has adequ3le resources lo continue in operational existence for the foleséaable future. Thus the trustees ¢onlinue lo adopt the going concern basis of accounting in preparing Ihe fingneial stalemenls. 1.3 Charitable fvnds Unreslricled funds are 8vallable for 81 the discrellon of the Iru8lees In furtherance of thelr charitable objectives. Designated funds comprise funds which have been set aside at the discretion of the Irugtees for spectfi purposes. Designated furids can be undesignated if ne¢esi8ry. The purposes and uses of the designated funds are sel out iri Ihe noles lo the fjnancial slalemenls. Restricted funds are subjeol lo specific conditions by donors 8S to how they may be used. The purposes and usès of the ieslricled lunds arè set out in the notes to Ihe finan¢lal slalements. 1.4 Incoming resouroes Contractual income is recognised whèn the charity is legally entitled to it 8fter any performance condillons have been met, the arnounts can be measured reliably, and il is probable that income will be received. Contr3Ctual income is def8rred lo the extent that il has been received but the right lo the income Is recognised in a future a¢cnunting period in order to match with perfomiance under ffte terms of contracl. Cash dona140ns are recognised on recelpl. Other donations arè recognised once the charity has been notified ol the donation, unless perfomiance condllions require deferral of the amount. Income tax recoverable in relation lo donations received under Gift Aid or dèeds of covenanl 15 recognisèd 81 ihe lime of the donation. 17

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 A¢counting policles Icontlnuedl 1.5 ResoLJrces expènded All expenditure 15 accounted for on an 3￿rU31S basis and has been cjassified under headings that aggregate all costs related to the category, Where costs CE¢nnot be dlreclly attributed to particular headings they have been alk)cated lo sctivities on a basis consistènl with use ol the resour￿$ including a category for oosls directly related lo management and wnning of the ¢harily. Fund-raislng costs gra those incurred in seeking voluntary contribuliotls 8nd do riot Snclude the costs of dissemination of infomialion in support of the chaiitable aotiviliès. Support Costs are Ihosa costs incurred directly in support of expellditures on th8 object8 of the charity and inc5ude proje¢l management carried out al Headquarters. Governance costs are those incurred In connecllon with compliancè with constilutlonal and slalulory requ£remenls. 1.6 Tangible fixed assets Tangible fixed assets aré initially meaSU￿d at wsl, nel of depreciation and any Impairment losses. Depreclation is recogmised so as lo write tsff the cost or valuation of assets less their residual values over IheSr useful lives on the followinu bases.. Refuge fixtur6s and fillings Fixtures and fittings DAolor vehicles 25% reducAng balance 25°A reducxng balance 259A redutxnu balance The g8in or Soss arising on the disposal of an asset is dolemiined as the differen¢e between thé sale proceèds and the carrying value of Ihe asset. and is recognised in the slatemènl of financial activilie5. 1.7 Impairmènt of flxgd assets At each reporting end dale, the charity rewews the carrying aTnounts of its tangible assets lo delemiine whether Ihere is any indication that those assets have suffered an impairment k>ss. If any such indication exists, the recoverable amount of the asset is estimated in order lo dglermine the exlent tsf the Impairment loss Of Any). 1.8 Cash cash èquivalents Cash and cash equivalents Include cash In hand. deposils held al call with bank8, other short-term liquid investments with original rnalurilie5 of three months or less, and bank overdrafts. Bank overdrafts afe shown within borrowings in current liabililles. 1.9 Flnancial instruments The ch8rily has electad to apply the provislons of Section 11 'Basic Finanaal Inslrumenls, and Secli(>n 12 'other Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments aFe recognised in the chaTSty's balance sheet when th8 charity becomos paty lo Ihè ¢onlractual provisions of thè inslrumenl. Financial asse15 and liabilillés are offsol. with the nel 8mounls PFesented in the financial staleménls, when ther8 is a legally enforceabSe rlght lo sel off the recognised amoL¢nls and there is an Intention lo sellle on a nel basis or lo reallg6 the asset and settle thé liabilily simultaneously. Basi¢ financlal assets Basic financial assets, which include debtors and cash and bank balances. are initially measured at transa¢lion price inejuding transaction costs and are subsequently Carried at amortis8d cost using the effective Inte￿$1 method unless the arrangemtsnl conslilules a finanang Iians8clitsn, where the transaclion is measured al the present vaSue of the future receipts discounted at a marf(el rale of inleresl. Flnancial assets classified as receivabl8 wilhln one yÈar are Mol aThortlsed. 18

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Accounting policies Icontlnuedl Baslc financlal liabiliÉies B35ic financial IHbililiés, induding oreditors a￿ inltlally recognls&d al transaction price ut)less the arrangernenl oonslitules a flnancing transaction, where the debl inslKumenl is measured Bt the present value of the future payments discounted at a ffl8rket rale of interest. Financial118bilities classified as payable wlthin one year are not amortised. Debt instruments are subsequently e2rried at amortlsed cost, using the effective interest rale method. Trade credllors are obligations to pay for goods or seNces that have been acquired in the ordinary course of opèrabons from suppliers. Amounts payable are classified as Current liabilities il payment is due within one year or less. If not, they ar8 present8d as non-currenl liabilities. Tradè creditors are recognised inlttally at Iransaclion price and subsequgnlly measured al amorti8ed cost using th6 effective interest method. Derecoynitlon of finan¢lal Ilabili¢ies FINancial liabilities are d8recognised when the charity's conlraclual obligaliong expire or are discharged or cancelled, 1.10 Employee be>nefrts The cost of any unused holiday enlillement is recognisèd in the period in which Ihts employee's $8rvices are received. Tem)ination bonefits are recognised immedlately as an exponse when the charity is demonstrabEy Gommilled lo terminale the emplc%ymenl of an employee orto provide termination benefits. 1.11 Retirement benefits Payments lo defined contribution retirement benefrt schemes are Charged as 8t) expense as they fall due. Prior lo May 2016. employees were entilled lo join the defined bènefit scheme operated by Egsex County Counol. Although the Perision Fund li a defined benefil 5chem&, ￿eaLIse Ghanglng Pathways, a6 a Small Admitted Body, has been grouped logplh8r with olhoT Small Admitted Bodles. it is not possible lo separale1y identify ils 8har8 of Ihe undedying assets and liabilities and it is therefore accaunted for as a delined conlrfbution scheme. The asselg of Ihe scheme are held 8ép8ralely from those ol the tharity. The pension cost tharge represents contribulions payablo by the eharily lo the fund. Cyltleal accounung estim8te$ and judgements sn the application of the eharily's aocounling pollc16s, ttte Iruslees are required to make judgemenls,.eslimales and assumplions about the catrying amount of assets and liabilitiès that are not readily apparent from other sources. The éstimates and associated assumptions are based on hislofical experl8nee and olhor factors that are considered to be relevant. Aotual results may dlffer flom these estimates. The eslimales underlylng assumptions are reviewèd on an ongoing basls. Revisions lo aceounling e8timates are recc>gnised in lh& period in which the estimate is rewsed where the revision affects only that period, or in the period ol the ievision and future periods where the revision affects both current and future periods, Critical ludgements Income recognltlon The Twstees exercisg judgomenl in applying the awounting policy for recognising granl inc￿Me. Grants are reviewed oll an individual basis to identify when any performance condition8 are mel, end there is uncondilion2I entitleni6nt lo the grant, such Ihal Ineomè can be iecognised in the Slaleinenl of Financial Activities. ￿￿Ore perfoTmancÈ conditions have not beèn met the grant ir3come is defarred. 19-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 Charitablè actlvities Outra8ch ehlldron'8 sorylces Refug9 Total 2022 Total 2021 Grants Laundry 1,278,081 128.780 424,892 1,831,753 1,276 1,276 60,039 60,039 565,501 5eA,501 1.631.474 1.210 48,828 502,892 Housing benefit 1,278,081 128,780 1,051,708 2.458,569 2,184,404 Analysis by fund Unresliicled funds designated Resir¢cled fvnds 856,620 421,461 856.620 128,780 1.051,708 1.601,949 1.278,081 128,780 1,051.708 2,458,569 For the year èndèd 31 Narch 2021 Unresliicted funds- general Unrestricted funds. designated Reslrlcled funds 11,960 848,776 358,923 2,537 14,497 848,776 1,321,131 27,220 934,988 1,219,659 27,220 937,525 2,184,404 Performance related grants ISAS Children in Need Thurrock Grants Brighlw futures BME EDAPP Basildon Grants Other MOJ EIDAS Children & Young People Counselling Discrelionery Housing Payment 32,117 32,117 29,194 400,892 85,003 54,904 80,000 24,0 5,750 27,220 139,591 86,003 38,208 75.660 256.964 60,802 82,5 848,776 29,194 400,892 86.003 54.904 80,000 24,000 119,999 856.62Q 119,999 856,620 99,586 33,450 14,988 99,588 33,450 14,988 1,278,081 126.78D 424.892 1.831,753 1,631,474 20.

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2022 other trading activltès Unrestrtcled Unres(ricled Unfestricled funds funds funds general general desigrialEd 2022 2021 2C)21 Total 2021 Other fundraising evgnl Charity ball 3,016 7,015 7,015 180 180 Other trading activites 3,Q16 7,015 180 7,195 Investments 2022 2021 Int8rest receivable g8 210 other income Total Unrestricted Unrestricted funds funds general deslgnated 2021 2021 Reslrioled funds Total 2022 2021 2021 N81 gain on dispos81 ol tangible fixed as8e18 Coronavirus job retention schemé 6,806 5.678 2,440 8,118 5,678 6,806 2.440 14,924 21

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 Charltsble activitigs Outr•ach Childr8Tr'S services Refugè Total 2022 Total 2021 2022 2022 2022 Staff costs Depreciation and impaimienl Minlbug and travel Telephone charges Admin and printing 682,166 6,585 3.243 10.360 7,675 49,088 272,631 1,985 4,287 10,983 8,287 69,074 67,883 1,711 8,992 48,754 2,159 289.711 54 2.988 1,5(K> 1,OQ13,885 8,570 9,227 21,670 15,%2 89,074 67,683 44,164 9.772 49.435 2.159 300,541 324 23,961 35,583 1,077,786 3,644 4,871 25,067 15,804 52,422 28,917 35,026 31,259 57,4C 3,207 293,868 3,047 28,443 35,230 1.697 327 Equipment, repairs and renew8ls Childien's services Computer costs Household 8xp8nses Insurance Rent and rates Rècruitment Training Legal and professional lees Bank thsrges 42,453 780 621 10,830 270 18,905 33,384 2,068 699 774,819 ,392 790,799 1.662.010 1.694,Q03 Share of support costs (see note 81 Share of governance mslg Isae note 81 87,129 12,047 220,936 36,900 320,112 36,900 331,704 29,306 861,948 108,439 1.048.635 2,C119,022 2,055,013 Analysis by fund Unrestricted fur)ds- genersl Unrestricled funds- designated R8slrioled funds 150,235 150,235 566,911 684,098 1,301,876 1.370,915 566,911 295,037 108.439 898,400 861.948 106,439 1,048,635 2,019,022 2.055,013 For the year èndèd 31 March 2021 Unreslricled funds designated RestTi¢ted funds 684,098 332,211 684,098 1,370,915 53,905 S84,799 1,016,309 53,905 984,799 2.055,013 .22-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2022 Support costs Support Goveman¢e costs costs 2022Support costs Governance costs 2021 Staff costs Depreaalion Miiiibus and travel Te1pphonÈ charges Admin and printing R6nt, rates and ulililies 196,050 12,163 2,134 12,994 25,959 196,050 12,163 2,134 12,994 25,959 222,147 11,926 926 10,816 18,739 222.147 11,926 926 10,816 18,739 9,712 9,712 15.157 15,157 Equipment and Gompulor repairs Training and recruilmenl Household expenses Insurance Bank d)arges 23,717 13,5Q7 3,45Q 19,193 1,233 23,717 13,507 3,450 19.193 1.233 19.234 3,548 9,333 18,558 1,320 19,234 3,548 9,333 18,558 1,32a Audit fees Accounlaney Leg81 and professional 14,180 3,692 19,048 14,160 3,692 19,048 11.878 4,861 12,567 11,878 4,861 12,567 320,112 38,9(K) 357,012 331,704 29,308 381,010 Analysed between Charitable actiwlies 320,112 36.900 357,012 331,704 29,306 361,010 TTuslees consider Ih81 overhead costs are largely allribulable lo providing outreach and rèfuge, which are the the main aotivilies of the charity. Therefore, 12.5QA of support and governance costs hav8 been allocated a¢coFdingly again8t charitable prolecls, wth the remainlng costs allocated lo r6fuge and earfy outreach. Governance cosis Incl%Jdes payments to the audilors olf £14,16012Q21= £11,878) for audit fees and £3,692 12021.. £4.8611 for non-audit fees. Trustees None of the trustees (or any persons conneded with Ihéml received any r9muperation or bellefils from the charity during thé Current or previous year. No rèimbursernenl of expenses has been made or is due lo be made lo any of the Iruslees In respect of th8 current or previous year. -23-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2022 10 Employees Number of employèès 2022 Numbèr 2021 Number Caring se￿ICeS Administration of the charity 42 45 47 51 Employment costs 2022 2021 Wages and Sdlaries Soclal securily costs oth￿ pension co$ls 1,077.169 90,454 32,312 1,186,227 91,913 21,793 1,199,935 1,299,933 The r¢umber of employeés whose annual rernuner811on was £60,000 or more were.. 2022 Numbèr 2021 Number £60,QOO- £70,000 11 Tangible flxed assets Refugè Fl¥tutè8 andMotorvehlclé8 fixtures and fllllng6 Total Cost Al l Aprtl 2Q21 Additions 24,701 12,022 83.044 1,132 14,000 121,745 13,154 At 31 March 2022 36,723 84,176 14.000 134,899 Deprecialion and impAimient Al 1 April 2021 Deprecialir)n charged in the ytsaT 12,320 3,495 28,431 13,738 40,751 20.733 3,500 At 31 March 2022 15.815 42,169 3.500 61,484 Carrying amount At 31 March 2022 20,908 42,007 10,500 73,415 Al 31 Ma¥ch 2021 12.381 54,613 14,000 80,S94 24-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 12 Debtors 2022 2Q21 Amounts falling due wlthin one yegr. Trade debtors Prepayments and accrued income 31,259 36,628 46,444 46,444 67.887 13 Credltors: amounts falllng due within one year 2022 2021 Trade credltors Other creditors Ac¢ruals and defgired income 39,861 2.605 105.149 40,252 269 40.000 147,615 80,521 -2S-

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CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 47 Retirement benefit schemes Tha charily operates a defined contribution pension scheme for all qtjalifying employees. The assets of the scheme are hèld sepatalely from those of the charity in an independently administered fund. The charge lo the Slalemenl of Financial Activlli8s In respect of defined conlribulion schemes was £22,405 12021.. £21,793). 18 Financial commitment8, guarantees and contlngent liabilitlès ulli-employer deflnèd benefit pension scheme.. On 815117 all pension schemes ware Iransfe¥red over from Basildon Women's Aid lo Changing Pathways. Prior lo May 2016. employees weré enlilled lo join the defined benefit scheme operated by Essex County Council. Although the Pension Fund is a defined bènef11 scheme, because Basildon Women's Aid, as a Small Admitted Body, has k)een gTouped logolher with other Small Admilled Bodies, it is not possible to separately identify its share ol the underlying as5els and liabilities and it is therefore accouhted for as a defined conlribulion scheme. The assets of the scheme are held separately from those of the charity. The pènsion cost charge represents contributions payablè by the charily to the fund. The charity is lequired lo pay addillonal conliibulitsns as required lowards the charllls shar8 of the deficit. Thes& ¢onlributions are charged as an expense as they fall due. From May 2016, membership of this %heme has ceased and employees are now entitled lo join a defined nlribullon scheme, 19 Rèlatèd party transactlons Remuneratlon of kèy management personnel The remuneration of key mgn8gemenl personnel is as follows. 2022 2021 Aggregate wmpensalion 73,514 85,041 Strvlces provld8d lo the charity 2022 2Q21 Other related parti88 12,000 30-

CHANGING PATHWAYS NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2022 20 Operating lease commltments At the reporting end dale the charity had oulslanding eommilmenl8 for future minitnum lease paymonls und8r non-cancellable oper81ing leases, which fall due as follows., 2022 2021 Wiihin one year Between two and five years In ovèr five years 43,156 73,026 39,431 83.849 3.882 116,182 127.162 21 Cash generated from operations 2022 2021 surplus for the year 500,175 235,768 Adjustments for.. Inveslmenl incL¥me Tecc>gnised in statement of fi￿an￿181 activities Gain on disposal of tangible fixed assets Depr6cialion and impalrmonl ol lanqible fixed assets 198) 121 DI 16,8061 1S,570 20.733 Movements in working capital.. Decrease in debtors {Decreasellincrè8se in creditors IncreaseJ{decte<ise) ill dèferred income 21,443 11,1481 68,242 170 10,797 122.8021 Cash generated from operatlons 60g,347 232.487 31