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← Changing Pathways

2024-03-31-accounts

Charity Registration No. 1172214

Company Registration No. 09941590 (England and Wales)

CHANGING PATHWAYS

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

CHANGING PATHWAYS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees J Deeney
L Headley
J Frost
T Brushett
J Aylott
P Leahy
T Mullaney-Downer
P Sterry
S Tilling
K Spicer (Appointed 10 June 2024)
Secretary T Woodgate
Charity number 1172214
Company number 09941590
Registered office Parklands Centre
Felmores End
Felmores
Basildon
Essex
SS13 1PN
Auditor Rickard Luckin Limited
Phoenix House, Suite 8
Christopher Martin Road
Basildon
Essex
SS14 3EZ
Charity's website https://changingpathways.org/
Solicitors Birkett Long LLP
Phoenix House
Christopher Martin Rd
Basildon
SS14 3EZ
Essex
CO3 3WG

CHANGING PATHWAYS

CONTENTS

Page
Trustees' report 1 - 16
Statement of trustees' responsibilities 17
Independent auditor's report 18 - 21
Statement of financial activities 22
Balance sheet 23
Statement of cash flows 24
Notes to the financial statements 25 - 40

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2024

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charitable company'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) (effective 1 January 2019)".

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 2023 and March 2024. This report reviews our progress:

‘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 2023-24, 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.

Statistics

Refuge Services

Referrals

We had 6% more referrals to our refuges during 2023 – 2024 than we did the previous year. We accepted the 12% less referrals when compared to the previous year. Of those we did not accept, this was mainly due to survivors no longer wanting the space or the refuge space was too close to their danger area.

The highest number of referrals were self-referrals at 43%, then Local authority referrals at 11% and then referrals from SEDAH at 10%.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Refuge Referrals & Outcomes

Residents

105 women were resident at our refuges between April 2023 and March 2024. This is a 9% decrease compared to last year. The occupancy rate at Basildon refuge was 88%, which is 2% lower than the previous year. The occupancy rate at Thurrock Refuge was 98% which is the same as the previous year. The occupancy rate was 92% overall in both refuges which is 1% lower when compared to the previous year. The average length of stay in Thurrock refuge was 7.70 months, which is 46 days more than the average stay last year and the average length of stay in Basildon refuge accommodation was 7.83 months which is 15 days more than last year.

105 women were resident in our refuges. 75 of these women residents had 134 children between them. 78% of the children in refuge were aged under 10 years.

31% of all the children staying in our refuges had Social Services involvement.

Personal Characteristics

73% of survivors staying in our refuges over the reporting period were aged between 21 and 40 years, 6% of survivors were aged under 21 and 21% were aged over 40 years. All were under 75 years.

Additional needs

16 (15%) of survivors staying in our refuges had more than one vulnerability and 7 (7%) had a dual diagnosis of mental ill health and drug or alcohol addiction/misuse.

Area

Areas that individuals moved into refuge from

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Tenure of new property individuals moved on to

If using this service made a difference in your life, please tell us how – what's changed for you?

How would things be different for you if you'd not received support here?

Children and Young people’s Refuge Support

106 children that were resident in our refuges had support during the year. 85% of these children were aged under ten years. 51% were female and 48% male. 1% were non-binary. 61% had directly witnessed abuse. 37% had social services involvement. 57 children had mental health support needs. 78 had physical health support needs. 2 had sexual health support needs. 55 had educational support needs. 82 had safety support needs and 88 had relationship support needs.

Needs identified at assessment:

Physical health needs

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Relationship needs

Outcomes

25 children had education outcomes

29 children had positive mental health outcomes 43 had improved safety outcomes

37 had improved wellbeing and relationship outcomes

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Community Services

Overall 99% of referrals for the EVIE services were contacted within 24 hours.

The majority of referrals were from:

We had 3023 referrals into our community services, this is a 31 % increase on the previous year, 34% ( 1020) of these survivors have been referred to the same Changing Pathways Service previously. 66% (1990) had been referred to this organisation previously. 58% (1448) of these referrals were accepted into community services.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

People supported

We supported 1479 survivors in community services this year 14% more than the previous year. Of those who received support via our community services 96% were female and 4% were male, 1 client (0.07%) was Intersex. 46 ( 3%) of survivors were transgender. The majority (84%) were aged between twenty-one and fifty years, 5 were under sixteen and 14 were over seventy, eldest was over 91 years. 88 were pregnant. 40% had a disability. 985 survivors had 2055 children between them of which 28% had social services involvement ( 50% of children did not have the social services question filled in on Oasis).

24% of service users were employed full time. 12% were employed part time (under 24 hours) . 3% were selfemployed. 44% were unemployed. 6% were on long term sick leave or disabled. 2% were students, doing apprenticeships or Government training. 2% were on maternity leave. 1% were retired. 2% were full time carers. 1% stated other and 3% were not asked.

Types of abuse experienced

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Ethnicity

Overall the comparisons between the different ethnicities we are supporting compared to the local communities w

We supported no service users from the ‘Chinese’ and ‘Roma’ communities compared to the 1% living in th Census. We supported 4% less service users that had ‘White British’ listed as their ethnicity,1% less ‘Indian’, ‘Iris when compared to the 2021 census. We supported 2% more service users that had ‘Other White’ listed as their e service users with ‘Pakistani’, ‘Other Asian’ and ‘White and Black African listed as their ethnicity, when compared t

We supported the same percentage of people with ‘African’, ‘Bangladeshi’, ‘Caribbean’, ‘Other Black’, ‘White and or Multiple ethnic groups’, ‘Gypsy or Irish Traveller’ and ‘Any other ethnic group’ listed as their ethnicity, as the loc

Area survivors were from

Basildon, Thurrock and Harlow areas had a higher percentage of survivors receiving support when comparing to areas have a higher percentage of people who are income deprived compared to the other areas we cover acc Statistics.

Additional needs

11% of service users had missing information, not asked or don’t know recorded in each of these sections compa

Risk

2600 safety plans were completed. 1507 support plans were put in place. 4800 risk assessments were carried MARAC with 5 survivors being referred more than once over the reporting period. 51 referrals were made to child being referred more than once over the reporting period.

1160 survivors had 1332 individual exits to community services. Average case length over the reporting period 8 day compared to the previous year. 41% completed a programme of support. 32% disengaged / never engage wanted support. 3% reconciled with their perpetrator. 18% moved to a new address.

28% had ongoing contact with their perpetrator, reasons were:

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Short Term Work

205 short term work contacts were handled by all staff teams. These contacts have gone up by 11% compar searches have gone up by 4%, calls for rights and options have gone up by 28% and calls for emotional support Calls for information about local services has gone up by 140%. Almost a third of STW calls were from the Bas contacts were from out of the areas we cover. 11% were from the Thurrock area, 4% were from Castle Point a Harlow, 3% from Epping Forest and 1.5% were from Brentwood and also the same for Rochford. 29% of short-te reporting area recorded.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Adult Counselling Service Referrals

Referrals to our Adult Counselling service have gone up by 38% compared to 2022– 2023. We had 188 referrals our counselling service previously. 94 of referrals were accepted. 65 were rejected and 25 were pending at the e on the waiting list.

Counselling Support

117 survivors were open to the counselling service, this is a decrease of 2% in clients on last year. 96% were fem aged between 16 and 75 years, the majority were between 21 and 50 years old.

Clients had 397 face to face counselling sessions and 106 video call sessions. Additional needs

Child Counselling

There were 45 referrals for the children’s counselling service, a 21% decrease on the previous year. 4 had b service previously. 37 of these referrals were accepted and have started counselling. 3 were rejected and 2 w reporting period.

Reason for rejection for the Counselling service

Counselling Support

49 children had 330 face to face counselling sessions. This is an increase of 2% clients on last year. Abuse Experiences

Social Care

13 (27%) of children had social care involvement.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Outcomes

12 feedback forms were filled in for the children’s counselling service. How good do you feel after being supported here? 67% said Brilliant 25% said Really Good 8% said Good

Our Achievements and Performance through 2023-2024

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

Our IDVA work at Basildon and Thurrock University Hospital has continued to be funded this financial year and due to its success, has been expanded in Southend Hospital, with the view for further expansion to Colchester Hospital. Referrals into service have seen an increase of 18%.

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

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

Throughout 2023-24 we have continued to build and embed the EDI practices within the organisation. The EDI Network Group and EDI Scrutiny Group have be delivering on the EDI action plan, which included improvements in EDI training, initiating workplace champions and setting up awareness raising days across the organisation. Our BAME team, renamed Cultural Specialists expanded to a full team this year, enabling us to meet the increased demand on the service. Last year there was a decrease in services, however this year has seen a significant growth 11% with a particular increase in clients referred that have no recourse to public funds or have unstable immigration statuses. The team have worked with other local ‘by and for’ services such as the ISS Team, who work predominately with refugee, asylum seekers and migrants.

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.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Financial Review

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

We have a CYP service running within both our Thurrock and Basildon Refuges as well as a CYP Outreach service covering the majority of our service areas.

The CYP service provides some additional services this year, such as child and youth counselling as well as play therapy sessions. The CYP counselling service is over subscribed and the organisation has expanded the service but recruiting volunteer counsellors.

4 – 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 have been working on providing a fully comprehensive suite of training or our practitioners. We encourage self development, where our staff research and find resources of training suitable for their needs. This has enabled Changing Pathways to develop a diverse suite of training opportunities for staff.

We have continued with our training for Independent Domestic Violence Advisors through the 2022-2023 year.

Plans for the Future –Our current Strategic Plan expires March 2025 and a new Strategic Plan is being developed. The 25-30 Plan will be completed in March 2025.

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 24-25 with a view of a tender process after that date.

Changing Pathways has two types of funds as follows:

Restricted funds

Unrestricted 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:

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.

The available funds in the reserves at the year-end were £2,025,396. Included within the available funds are restricted funds of £909,514.

Review of Financial Position

Changing Pathways holds a reasonable financial position. During the year the charity had total incoming resources of £2,664,244 (2023: £2,721,739), it incurred expenses totalling £2,566,208 (2023: £2,332,412), generating an operating surplus of £98,036 (2023: £389,327). The total net assets of the charity at the year end were £2,025,396 (2023: £1,927,360) which is represented by restricted reserves of £909,514 (2023: £807,675), designated funds of £1,078,920 (2023: £1,117,425) and unrestricted reserves of £36,962 (2023: £2,260).

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Our Funders

The following organisations and individuals have contributed to L Barclay our work during the year through their kind donations and funding: A Gullo A Southgate M Barnard Basildon Borough Council M Barton Basildon Orth Comm M Foerster Billericay Emmanuel M Sindall Billericay Methodist Church Martin N&Sr Billericay Methodist Toddler Group Me Billericay Billericay Town Ro Mrs Ca Thorogood & Mr J Thorogood Buttsbury Billericay Womens Ins N Taylor C Nelson P Sterry Hutton & Shenfield Tangent Clud Pitsea With Nevendon Pcc Clipper Uk Proctor Gamble Deborah Hills R Gibb Denim Sol Ltd Relief Chest Scheme Dst Sports & Social Rot Club Tst Fd East Tilbury Relief In Need Rotabeck F Pearce Rsm Uk Foundation Fdr Limited S Gunn Fellowship & Unity Lodge S'End Charity First Give St Peters Pcc South Weald G Hopper T Holt Get Started Art Thurrock T Moira Givingforce The Barnes Group Global Essence Uk Three Rivers Golf Club Br Groundwork Uk - Tegwuk West & Co K Fergusson Wick Christian L Barclay William Berm G Hopper All Those That Donated Through CAF Get Started Art Thurrock All Those That Donated Through Charitable Givi Givingforce All Those That Donated Through Charities Trust Global Essence Uk All Those That Donated Through Enthuse Groundwork Uk - Tegwuk All Those That Donated Through Essex Lottery K Fergusson All Those That Donated Through Justgiving

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.

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 2024 was nine.

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 Deeney L Headley P Collinson J Frost

(Resigned 2 November 2023)

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

T Brushett J Aylott J Harris (Resigned 14 October 2023) P Leahy T Mullaney-Downer P Sterry S Tilling K Spicer (Appointed 10 June 2024)

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 Women’s Aid gives access to a bigger network like government policies and they have a greater database. The CEO is also part of the group which allows the charity to share resources and receive guidance. The accreditation gives the charity a quality mark.

The Trustees delegate day-to-day management of the Charity to the Chief Executive Officer (CEO) and Senior Leadership Team (SLT) which in 2022-2023 included:

Chief Executive Officer Tania Woodgate Finance Manager Sarah Harris (Resigned 24 March 2023) Operational Manager Natasha Jean-Louis Operational Manager Ranjit Sindhar Operational Manager Gemma Faraway Operational Manager Zoe McKee

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

In accordance with the company's articles, a resolution proposing that Rickard Luckin Limited be reappointed as auditor of the company will be put at a General Meeting.

CHANGING PATHWAYS

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

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.

J Frost

Trustee Dated: 25 October 2024

CHANGING PATHWAYS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The trustees, who are also the directors of Changing Pathways for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees confirm that so far as they are aware, there is no relevant audit information (as defined by section 418 (3) of the Companies Act 2006) of which the charitable company’s auditors are unaware. They have taken all the steps that they ought to have taken as trustees in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information.

CHANGING PATHWAYS

INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF CHANGING PATHWAYS

Opinion

We have audited the financial statements of Changing Pathways (the ‘charitable company’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

CHANGING PATHWAYS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHANGING PATHWAYS

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charitable company for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

CHANGING PATHWAYS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHANGING PATHWAYS

Capability of the audit in detecting irregularity, including fraud

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our: general commercial and sector experience; through verbal and written communications with those charged with governance and other management; and via inspection of the charity's regulatory and legal correspondence.

We discussed with those charged with governance and other management the policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations to our team and remained alert to any indicators of noncompliance throughout the audit, we also specifically considered where and how fraud may occur within the charity.

The potential effect of these laws and regulations on the financial statements varies considerably.

Firstly, the charitable company is subject to laws and regulations that directly affect the financial statements, including: the charitable company’s constitution; relevant financial reporting standards; company law; the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102 (effective from 1 January 2019) and we assess the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Secondly the charitable company is subject to many other laws and regulations where the consequences of noncompliance could have a material effect on the amounts or disclosures in the financial statements, for instance through the imposition of fines and penalties, or through losses arising from litigations. We identified the following areas as those most likely to have such an affect: legislation directly applicable to charities sector such as the Charities Act 2011; employment legislation; health and safety legislation; safeguarding legislation; the regulatory requirements of the Charity Commission and data protection legislation.

International Auditing Standards (UK) limit the required procedures to identify non-compliance with these laws and regulations to the procedures, and no procedures over and above those already noted are required. 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 statements.

In relation to fraud, we performed the following specific procedures in addition to those already noted:

These procedures did not identify any actual or suspected fraudulent irregularity that could have a material impact on the financial statements.

CHANGING PATHWAYS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF CHANGING PATHWAYS

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with International Auditing Standards (UK). For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the procedures that we are required to undertake would identify it. In addition, as with any audit, there remains a high risk of non-detection of irregularities, as these might involve collusion, forgery, intentional omissions, misrepresentation, or the override of internal controls. We are not responsible for preventing non-compliance with laws and regulations or fraud, and cannot be expected to detect non-compliance with all laws and regulations or every incidence of fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Kate Bell (Senior Statutory Auditor) for and on behalf of Rickard Luckin Limited

31 October 2024

Chartered Accountants Statutory Auditor

Phoenix House, Suite 8 Christopher Martin Road Basildon Essex SS14 3EZ

Total 2023 £ 65,701 2,644,117 5,820 6,101 2,721,739 2,332,412 389,327 - 389,327 1,538,033 1,927,360
Restricted funds 2023 £ 25,256 1,784,333 - - 1,809,589 1,477,314 332,275 400 332,675 475,000 807,675
Unrestricted Unrestricted
Restricted
Total
Unrestricted Unrestricted		 funds
funds
funds
funds
funds		 general designated
general designated		 2024
2024
2024
2024
2023
2023		 Notes
£
£
£
£
£
£		 Income from: Donations
15,196
43,363
23,653
82,212
40,445
-		 Charitable activities
3
-
903,595
1,621,243
2,524,838
-
859,784		 Fundraising
4
37,715
-
-
37,715
5,820
-		 Investments
5
19,479
-
-
19,479
6,101
-		 Total income
72,390
946,958
1,644,896
2,664,244
52,366
859,784		 Charitable activities
6
221,480
789,706
1,555,022
2,566,208
220,026
635,072		 Net income/(expenditure)
(149,090)
157,252
89,874
98,036
(167,660)
224,712		 Transfers between funds
183,792
(195,757)
11,965
-
64,485
(64,885)		 Net movement in funds
34,702
(38,505)
101,839
98,036
(103,175)
159,827		 Reconciliation of funds: Fund balances at 1 April 2023
2,260
1,117,425
807,675
1,927,360
105,435
957,598		 Fund balances at 31 March 2024
36,962
1,078,920
909,514
2,025,396
2,260
1,117,425		 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

CHANGING PATHWAYS

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Fixed assets
Tangible assets
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: amounts falling due within
one year
13
Net current assets
Total assets less current liabilities
The funds of the charitable company
Restricted income funds
14
Unrestricted funds - general
Unrestricted funds - designated
15		 2024
£
£
51,911
453,310
1,652,101
2,105,411
131,926
1,973,485
2,025,396
909,514
36,962
1,078,920
2,025,396		 2023
£
£
69,215
226,227
1,735,243
1,961,470
103,325
1,858,145
1,927,360
807,675
2,260
1,117,425
1,927,360		 2023
£
£
69,215
226,227
1,735,243
1,961,470
103,325
1,858,145
1,927,360
807,675
2,260
1,117,425
1,927,360
1,927,360
807,675
2,260
1,117,425
1,927,360

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

L Headley Trustee

Company registration number 09941590 (England and Wales)

CHANGING PATHWAYS

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024

Notes
Cash flows from operating activities
Cash (absorbed by)/generated from
operations
20
Investing activities
Purchase of tangible fixed assets
Investment income received
Net cash generated from/(used in)
investing activities
Net cash used in financing activities
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2024
£
£
(102,621)
-
19,479
19,479
-
(83,142)
1,735,243
1,652,101		 2023
£
£
179,999
(16,646)
6,101
(10,545)
-
169,454
1,565,789
1,735,243

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

Charity information

Changing Pathways is a private company limited by guarantee incorporated in England and Wales. The registered office is Parklands Centre, Felmores End, Felmores, Basildon, Essex, SS13 1PN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charitable company's Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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)" (effective 1 January 2019). The charitable company is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

The nature of the Charity's funding is such that it relies on annual awards from local authorities and other charitable bodies. Income from grants is expected to remain consistent for the coming financial year, and as such the trustees do not have any concern over the charity's ability to operate for at least 12 months from the date of signing the financial statements.

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

1.3 Charitable funds

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

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. Designated funds can be undesignated if necessary. The purposes and uses of the designated funds are set out in the notes to the financial statements.

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

1.4 Incoming resources

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

Contractual income is deferred to the extent that it has been received but the right to the income is recognised in a future accounting period in order to match with performance under the terms of contract.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

Cash donations are recognised on receipt. Other donations are recognised once the charitable company has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Donations of toys for use by the charitable company are recognised where the estimated value of the donated toy exceeds £50.

1.5 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources including a category for costs directly related to management and running of the charity.

Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs of dissemination of information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditures on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with compliance with constitutional and statutory requirements.

Trustees consider that overhead costs are largely attributable to providing outreach and refuge, which are the the main activities of the charity. Therefore, 12.5% of support and governance costs have been allocated accordingly against charitable projects, with the remaining costs allocated to refuge and early outreach.

1.6 Tangible fixed assets

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

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

Refuge fixtures and fittings 25% reducing balance Fixtures and fittings 25% reducing balance Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charitable company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.9 Financial instruments

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

Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

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

Basic financial liabilities

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

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

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

Derecognition of financial liabilities

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

1.10 Employee benefits

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

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

1.11 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Prior to May 2016, employees were entitled to join the defined benefit scheme operated by Essex County Council. Although the Pension Fund is a defined benefit scheme, because Changing Pathways, as a Small Admitted Body, has been grouped together with other Small Admitted Bodies, it is not possible to separately identify its share of the underlying assets and liabilities and it is therefore accounted for as a defined contribution scheme. The assets of the scheme are held separately from those of the charity. The pension cost charge represents contributions payable by the charity to the fund.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Critical accounting estimates and judgements

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

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

Income recognition

The Trustees exercise judgement in applying the accounting policy for recognising grant income. Grants are reviewed on an individual basis to identify when any performance conditions are met, and there is unconditional entitlement to the grant, such that income can be recognised in the Statement of Financial Activities. Where performance conditions have not been met the grant income is deferred.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

3 Charitable activities

Grants
Laundry
Utilities
Housing benefit
Analysis by fund
Unrestricted funds - designated
Restricted funds
For the year ended 31 March 2023
Unrestricted funds - designated
Restricted funds
Performance related grants
ISAS
Children in Need
Thurrock refuge
Brighter futures
BME
EDAPP
Basildon refuge
New burdens
MOJ
EIDAS
Counselling		 Outreach
£
1,364,730
-
377
-
1,365,107
903,595
461,512
1,365,107
859,784
474,343
1,334,127
-
-
-
86,002
-
80,000
-
-
295,510
903,218
-
1,364,730		 Children's
services
£
-
-
-
-
-
-
-
-
-
189,059
189,059
-
-
-
-
-
-
-
-
-
-
-
-		 Refuge
£
540,995
932
63,972
553,832
1,159,731
-
1,159,731
1,159,731
-
1,120,931
1,120,931
-
-
155,510
-
-
-
228,000
157,485
-
-
-
540,995		 Total
2024
£
1,905,725
932
64,349
553,832
2,524,838
903,595
1,621,243
2,524,838
-
-
155,510
86,002
-
80,000
228,000
157,485
295,510
903,218
-
1,905,725		 Total
2023
£
2,018,779
1,175
60,293
563,870
2,644,117
859,784
1,784,333
2,644,117
32,117
7,353
397,123
86,003
52,984
80,000
180,590
99,586
182,335
859,783
40,905
2,018,779

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Income from fundraising

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Other fundraising events 5,120 5,820
Charity ball 32,595 -
Fundraising 37,715 5,820

5 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Interest receivable 19,479 6,101

Total 2023 £ 1,198,922 7,414 7,665 21,852 12,033 63,313 61,935 63,650 5,673 60,947 3,109 304,823 169 6,033 27,811 - 1,845,349 424,885 62,178 2,332,412
Refuge 2023 £ 309,118 2,813 3,511 8,264 6,531 63,313 61,935 13,627 4,158 60,189 3,109 293,569 169 1,577 1,904 - 833,787 262,223 62,178 1,158,188
Children's services 2023 £ 47,762 - 565 511 - - - 47,743 - 19 - - - 230 - - 96,830 12,104 - 108,934
Outreach 2023 £ 842,042 4,601 3,589 13,077 5,502 - - 2,280 1,515 739 - 11,254 - 4,226 25,907 - 914,732 150,558 - 1,065,290
Total 2024 £ 1,360,358 5,717 8,723 14,190 11,537 65,912 66,507 144,233 2,314 43,893 1,439 328,575 - 20,420 10,863 14,708 2,099,389 420,351 46,468 2,566,208
Refuge 2024 £ 431,105 2,103 4,453 6,787 5,350 65,912 57,766 125,853 508 41,839 1,439 317,190 - 5,811 3,000 - 1,069,116 252,743 46,468 1,368,327
Outreach 2024 £ 929,253 3,614 4,270 7,403 6,187 - 8,741 18,380 1,806 2,054 - 11,385 - 14,609 7,863 14,708 1,030,273 167,608 - 1,197,881
Expenditure on charitable activities Direct costs Staff costs Depreciation and impairment Minibus and travel Telephone charges Admin and printing Utilities Equipment, repairs and renewals Children's counselling, tutoring and nursery costs Computer costs Household expenses Insurance Rent and rates Recruitment Training Legal and professional fees Fund raising Share of support and governance costs (see note 7) Support Governance
6

(Continued) 220,026 635,072 1,477,314 2,332,412
220,026 - 938,162 1,158,188
- - 108,934 108,934
- 635,072 430,218 1,065,290
221,480 789,706 1,555,022 2,566,208
205,772 - 1,162,555 1,368,327
15,708 789,706 392,467 1,197,881
Expenditure on charitable activities Analysis by fund Unrestricted funds - general Unrestricted funds - designated Restricted funds
6

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

7 Support costs allocated to activities

Staff costs
Depreciation
Minibus and travel
Telephone charges
Admin and printing
Rent, rates and utilities
Equipment repairs
Training and recruitment
Household expenses
Insurance
Bank charges
Governance costs
Analysed between:
Outreach
Children's services
Refuge		 2024
£
193,738
11,587
9,258
41,561
23,000
1,348
90,335
22,010
7,347
16,816
3,351
46,468
466,819
167,608
-
299,211
466,819		 2023
£
253,064
13,432
1,564
28,807
21,824
8,662
41,656
32,464
8,295
13,936
1,181
62,178
487,063
150,558
12,104
324,401
487,063

Governance costs includes payments to the auditors of £21,208 (2023: £15,520) for audit fees and £2,184 (2023: £2,889) for non-audit fees.

8

Trustees

During the year it was decided at Christmas for all trustees in office,alongside staff members, were to be given a gift recogise their work during the year, for completeness the trustees were as follows:

� Lynn Headley £50
� Jasmine Frost £15
� Janet Deeney £50
� Suzanne Tilling £50
� Patricia Leahy £50
� Tracey Brushett £50
� Taylor Mullaney-Downer £50
� Jenny Aylott £50
� Pamela Sterry £50

This was repaid to the Charity after the year end.

None of the trustees (or any persons connected with them) received any remuneration from the charitable company during the current or previous year.

No reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the current or previous year.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Employees

Caring services
Administration of the charity
Total
Employment costs
Wages and salaries		 2024
Number
44
6
50
2024
£
1,554,096		 2023
Number
44
5
49
2023
£
1,451,986

Included within wages and salaries is a settlement payment of £30,000 of which £20,000 was covered by insurance (2023: £22,170).

The number of employees whose annual remuneration was more than £60,000

is as follows:

£60,000 - £70,000
Remuneration of key management personnel		 2024
Number
1		 2023
Number
-
The remuneration of key management personnel is as follows.
Aggregate compensation 2024
£
79,630		 2023
£
84,930

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

11
Tangible fixed assets
Refuge
fixtures and
fittings
Fixtures and
fittings
£
£
Cost
At 1 April 2023
41,649
95,896
At 31 March 2024
41,649
95,896
Depreciation and impairment
At 1 April 2023
21,739
54,466
Depreciation charged in the year
4,977
10,358
At 31 March 2024
26,716
64,824
Carrying amount
At 31 March 2024
14,933
31,072
At 31 March 2023
19,910
41,430
12
Debtors
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Other taxation and social security
Trade creditors
Other creditors
Accruals and deferred income		 Motor
vehicles
£
14,000
14,000
6,125
1,969
8,094
5,906
7,875
2024
£
354,899
2,527
95,884
453,310
2024
£
29,555
65,812
16,098
20,461
131,926		 Total
£
151,545
151,545
82,330
17,304
99,634
51,911
69,215
2023
£
150,658
-
75,569
226,227
2023
£
29,811
44,348
7,033
22,133
103,325

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14 Restricted funds

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

New Burdens
EDAPP
ISAS
Children & Young People
Refuge
Brighter futures
BME
MHCLG
Resettlement
Big Lottery
MOJ
ECF
Previous year:
New Burdens
Children in need
EDAPP
ISAS
Counselling
Children & Young People
Refuge
Brighter futures
BME
MHCLG
Resettlement
Big Lottery
MOJ
ECF		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
151,626
157,485
(155,773)
72,358
80,000
(50,623)
2,503
-
(128)
28,596
-
-
387,298
1,025,900
(1,006,782)
24,291
86,002
(71,948)
26,815
-
(3,082)
5,957
-
-
9,082
-
-
3,201
-
-
92,448
295,509
(263,743)
3,500
-
(2,943)
807,675
1,644,896
(1,555,022)
At 1 April
2022
Incoming
resources
Resources
expended
£
£
£
-
237,602
(85,976)
13,455
7,353
(20,937)
42,183
80,000
(49,825)
1,723
32,117
(31,337)
12,797
40,905
(83,349)
14,764
99,586
(55,978)
283,899
987,204
(884,205)
21,190
86,003
(82,902)
16,603
52,984
(42,772)
5,957
-
-
9,082
-
-
3,201
-
-
50,146
182,335
(140,033)
-
3,500
-
475,000
1,809,589
(1,477,314)		 Transfers
At 31 March
2024
£
£
-
153,338
-
101,735
-
2,375
-
28,596
11,965
418,381
-
38,345
-
23,733
-
5,957
-
9,082
-
3,201
-
124,214
-
557
11,965
909,514
Transfers
At 31 March
2023
£
£
-
151,626
129
-
-
72,358
-
2,503
29,647
-
(29,776)
28,596
400
387,298
-
24,291
-
26,815
-
5,957
-
9,082
-
3,201
-
92,448
-
3,500
400
807,675		 Transfers
At 31 March
2024
£
£
-
153,338
-
101,735
-
2,375
-
28,596
11,965
418,381
-
38,345
-
23,733
-
5,957
-
9,082
-
3,201
-
124,214
-
557
11,965
909,514
Transfers
At 31 March
2023
£
£
-
151,626
129
-
-
72,358
-
2,503
29,647
-
(29,776)
28,596
400
387,298
-
24,291
-
26,815
-
5,957
-
9,082
-
3,201
-
92,448
-
3,500
400
807,675
807,675

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

14 Restricted funds

(Continued)

Children's funding - Children's funding from donations is restricted to providing children's services.

Children In Need - Funding is restricted to the costs of employing a Children and Young Persons Co-ordinator.

EDAPP Project - Funding is restricted to proving services under the Essex Domestic Abuse Partnership Project in conjunction with Colchester and Tendring Women's Refuge.

ISAS Project - Funding received from the Big Lottery Fund is restricted to providing the Independent Stalking Advocacy Service.

Counselling - Funding used to help counselling services to support women affected by domestic violence.

Children & Young People - Funding received to help support children and young people who are affected by domestic violence.

Refuge - Funding from Thurrock, Basildon and Rochford Council is restricted to providing refuge services.

Brighter futures - Funding from Thurrock is restricted to early intervention of domestic abuse.

BME - Funding is restricted to providing support to black, minority and ethnic communities.

MHCLG - Funding received to provide domestic abuse safe accommodation.

Resettlement - Funding is restricted to support women affected by domestic violence to move on from refuge accommodation

Big Lottery - Funding used to deliver activities specifically aimed to support communities through COVID

MOJ - Funding for the delivery of services for domestic abuse and sexual violence services.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15 Unrestricted funds - designated

These are unrestricted funds which are material to the charitable company's activities.

Capital
Rent
Contingency
Friends of refuge kids
EIDAS
Previous year:
Capital
Rent
Contingency
Friends of refuge kids
EIDAS		 At 1 April
2023
Incoming
resources
Resources
expended
£
£
£
19,482
-
(1,969)
100,000
-
-
16,655
-
-
109,764
43,363
(67,059)
871,524
903,595
(720,678)
1,117,425
946,958
(789,706)
At 1 April
2022
Incoming
resources
Resources
expended
£
£
£
22,107
-
(2,625)
100,000
-
-
16,655
-
-
146,556
-
(36,792)
672,280
859,784
(595,655)
957,598
859,784
(635,072)		 Transfers
At 31 March
2024
£
£
-
17,513
-
100,000
-
16,655
(11,964)
74,104
(183,793)
870,648
(195,757)
1,078,920
Transfers
At 31 March
2023
£
£
-
19,482
-
100,000
-
16,655
-
109,764
(64,885)
871,524
(64,885)
1,117,425		 Transfers
At 31 March
2024
£
£
-
17,513
-
100,000
-
16,655
(11,964)
74,104
(183,793)
870,648
(195,757)
1,078,920
Transfers
At 31 March
2023
£
£
-
19,482
-
100,000
-
16,655
-
109,764
(64,885)
871,524
(64,885)
1,117,425
1,117,425

Designated capital fund - The balance represents a minibus fund. This fund is made up of two elements, a cash element and also a capital element. The cash element is a reserve that is built up to enable the organisation to purchase a new minibus when the need arises. The capital element is the written down value of the minibus.

Designated rent reserve fund - The rent reserve fund, transferred from Basildon Women's Aid, was set up in 2008 as a condition of a new lease agreement. It is intended that the fund hold at least a minimum of two months of operating costs in reserve at any one time. In view of rising costs, it has been decided by the Trustee Committee that the balance in this fund should not be less than £100,000.

Designated contingency fund - This fund is for any unforeseen and contingent events that may occur. It has been decided by the Trustee Committee that the balance in this fund should not be less than £15,000.

Designated Friends of Refuge Kids fund - This fund was set up to collect the income and cover the costs of charity events held to raise money primarily for, but not restricted to, the children at the refuge.

Essex Integrated Domestic Abuse Services - Funding to support victims of domestic abuse and their families, including provision of a family unit including offering life skills and resources to rebuild their lives.

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Analysis of net assets between funds

Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2024
2024
2024
£
£
£
Fund balances at 31 March 2024 are represented by:
Tangible assets
34,762
5,906
11,243
Current assets/(liabilities)
2,200
1,073,014
898,271
36,962
1,078,920
909,514
Unrestricted
Unrestricted
Restricted
funds
funds
funds
general
designated
2023
2023
2023
£
£
£
Fund balances at 31 March 2023 are represented by:
Tangible assets
46,349
7,875
14,991
Current assets/(liabilities)
(44,089)
1,109,550
792,684
2,260
1,117,425
807,675		 Total
2024
£
51,911
1,973,485
2,025,396
Total
2023
£
69,215
1,858,145
1,927,360

17 Financial commitments, guarantees and contingent liabilities

Multi-employer defined benefit pension scheme:

On 8/5/17 all pension schemes were transferred over from Basildon Women's Aid to Changing Pathways. Prior to May 2016, employees were entitled to join the defined benefit scheme operated by Essex County Council. Although the Pension Fund is a defined benefit scheme, because Basildon Women's Aid, as a Small Admitted Body, has been grouped together with other Small Admitted Bodies, it is not possible to separately identify its share of the underlying assets and liabilities and it is therefore accounted for as a defined contribution scheme. The assets of the scheme are held separately from those of the charity. The pension cost charge represents contributions payable by the charity to the fund.

The charity is required to pay additional contributions as required towards the charity's share of the deficit. These contributions are charged as an expense as they fall due.

From May 2016, membership of this scheme has ceased and employees are now entitled to join a defined contribution scheme.

18 Retirement benefit schemes

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

The charge to the Statement of Financial Activities in respect of defined contribution schemes was £25,644 (2023: £24,129).

CHANGING PATHWAYS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

19 Operating lease commitments

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Within one year
Between two and five years
20
Cash generated from operations
Surplus for the year
Adjustments for:
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
Movements in working capital:
(Increase) in debtors
Increase/(decrease) in creditors
Cash (absorbed by)/generated from operations		 2024
2023
£
£
453,511
489,927
16,817
161,442
470,328
651,369
2024
2023
£
£
98,036
389,327
(19,479)
(6,101)
17,304
20,846
(227,083)
(179,783)
28,601
(44,290)
(102,621)
179,999