Charity registration number 1182154 (England and Wales)
MAKING IT OUT CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
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LEGAL AND ADMINISTRATIVE INFORMATION
Trustees S Murray (Chair) H Schofield S Fradley K Poulton K Perrin (Appointed 24 April 2025) Z Clark (Appointed 23 February 2025) Charity number 1182154 Principal address 1-3 Church Road Portslade Brighton BN41 1LB Independent examiner Trevor Norwood 1 Aymer Road Hove BN3 4GB Accountants West & Berry Limited Nile House Nile Street Brighton BN1 1HW
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CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 3 |
| Statement of trustees' responsibilities | 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 19 |
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TRUSTEES' REPORT
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees present their annual report and financial statements for the year ended 31 October 2025.
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 Charities Act 2011 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
The charity's objects are;
The Advancement of Education
For the public benefit advance the education of individuals in the South East of England at risk of social exclusion, in particular but not exclusively by a) providing and promoting artistic and vocational training (including design and technology skills), b) providing advice and assistance and c) providing and promoting the use of community-based facilities and resources.
The Advancement of the Arts, Culture, Heritage or Science
For the public benefit advance the education and participation of individuals in the South East of England at risk of social exclusion, in art, crafts and design by a) providing access to facilities and b) promoting opportunities to engage in education, training and public works.
Other Charitable Purposes: The rehabilitation of ex-offenders and the prevention of crime
For the public benefit in the South East of England to assist in the rehabilitation of ex-offenders and the prevention of crime, in particular but not exclusively, by providing educational opportunities and resources.
For the purposes of these clauses ‘at risk of social exclusion’ is defined as those potentially excluded from accessing rights, opportunities and resources (including but not limited to education, housing, healthcare) usually available to members of a different group including but not limited to prison and care leavers, individuals experiencing homelessness and mental health difficulties.
Objectives and activities
The Advancement of Education
Making it Out (MiO) manages training placements for people who have recently left prison or are at risk of ending up there without support. These placements include opportunities to learn new practical, creative skills including woodwork, metalwork and digital design and manufacture. Participants are also encouraged to complete enterprise qualification looking at how to frame their future employment or self-employment. This is an accredited qualification by Small Firms Enterprise Development Initiative (SFEDI) and free for any of our participants.
The Advancement of the Arts, Culture, Heritage or Science
MiO manages an art and design studio that provides opportunity and resources to a diverse range of individuals. This includes affordable workspace for local artists/makers, people at risk of committing crime due to circumstance and other groups looked after by local voluntary services. MiO also manages art projects that are accessible to the community and focused on encouraging involvement in collaborative projects.
Other Charitable Purposes: The rehabilitation of ex-offenders and the prevention of crime
MiO’s primary activity involves working with people leaving prison, and others at risk of ending up there without support. Through supporting these individuals towards successful rehabilitation and divergence from criminal activity the charity has benefited the public through a reduction in crime. This support is framed around engagement in creative making activities that include art, design and manufacture projects.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
Achievements and performance
During the period from 1st November 2024 and 31st October 2025 MiO has maintained a high standard of service in the community, providing adults with positive use of their time.
At any one-time MiO supports approx. 60 adults from diverse backgrounds who, prior to working with MiO, have experienced multiple disadvantages. These participants benefit from their time with MiO in a variety of ways, including development of skills, qualifications, exposure to a working environment and opportunity of paid employment. Participants also receive support in accessing benefits, housing, addiction services, mental health provision, healthy meals, and as well as access to our informal food bank.
The outcomes for participants at MiO are varied dependent on their individual circumstance and ability. Whilst these include tangible outcomes such as embarking on new training and further education, finding employment or starting new business, the success for many MiO participants is based on softer measures such as preserving abstinence, managing mental health or securing and maintaining stable, independent housing.
The charity continued to see a high number of referrals from a wide range of local statutory and voluntary sector organisations with the National Probation Service continuing to be the primary source. This has been complemented with regular referrals from YMCA, NHS managed mental health teams, Change Grow Live, St Mungo’s, Brighton and Hove City Council and private ‘supported accommodation’ providers.
Through a ‘knowledge transfer partnership’ with The University of Brighton, MIO collaborated to produce a collection of furniture that have a positive impact on Society, the Environment and local Economy (SEE Chairs). This project studied the positive effect on wellbeing that arose from sourcing wood directly from the local woodland and using that to make furniture alongside exploration of ecological benefits associated with properly managing woodlands through volunteerism.
From March to October 2025, MIO was commissioned to renovate, repair and decorate a new community hub for East Brighton Trust. This was a succinct piece of decorating work for a small group of participants who were able to learn heritage decorating with in a real-world setting.
This period saw the culmination of the delivery of the ‘immediate justice’ scheme which commenced in early 2024. This scheme facilitated reparative activity through ‘out of court disposals’ issued by police officers. This pilot scheme was managed by the office of the Sussex Police and Crime Commissioner and despite several successful aspects of the delivery, the pilot was discontinued due to low numbers of referrals at the end of March 2025.
MIO continued to work with local mental health provider, Bramley Health, who brought their secure hospital residents to the charity’s barns in Steyning every two weeks during this period. These residents benefitted from getting out of the hospital into a rural environment with their opportunity to engage in creative and constructive pursuits helping to improve their mental health and increase confidence.
In May 2025, MIO hosted an exhibition of participants’ creative work as part of the Steyning Arts Trail at Buncton Barn. It was a great success, and many participants were able to produce a piece of artwork to exhibit. There was good footfall through the exhibition with 40-50 people attending each day and a few participant artworks were sold, giving many their first experience of sales of their work. Participants also continue to submit work for display in exhibitions in a gallery in Brighton and have sold their work through this as well.
Financial review
MiO maintained a stable financial situation for this financial year, finishing the year with a budget surplus. This was primarily due to an increase in sales of goods and services and the immediate justice provision. MIO are looking for further statutory service provision now this has come to an end and the charity has demonstrated it’s ability to deliver professional contracted services.
MiO total income for the year was £206,511 (2024 income: £239,479) a decrease of £32,968 on the previous year. The surplus for the year was £6,264 (2024: surplus of £43,563).
Sales of products and services has increased from 39% (2024) of total income to 47% (2025) in the period.
MiO aims to maintain a minimum of three months reserves. Unrestricted reserves at the balance sheet date stood at £93,276 (2024: £84,812) in line with the charity’s reserve policy.
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TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Structure, governance and management
MiO is a Charitable Incorporated Organisation with a Board of Trustees who are responsible for ensuring that the organisation is governed in accordance with MiOs Constitution and with Charity Commission guidelines.
The trustees who served during the year and up to the date of signature of the financial statements were:
S Murray (Chair) H Schofield S Fradley K Poulton A Waldie (Resigned 23 February 2025) K Perrin (Appointed 24 April 2025) Z Clark (Appointed 23 February 2025)
Details of method of recruitment and appointment of trustees
The Board strives to recruit individuals who have the knowledge and expertise that contribute positively to the performance of the organisation. The Charity actively seeks to elect Board members to ensure a diverse and representative skill set reflecting the charitable aims and organisational objectives.
In the event of a Trustee resigning, MiO look to recruit a replacement with relevant experience via advertising positions online, through networks and also partner organisations. Potential candidates are interviewed before being asked to offer themselves for election to the Board of Trustees.
The trustees' report was approved by the Board of Trustees.
.............................. S Murray (Chair) Trustee 06/08/2026 Date: .............................................
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STATEMENT OF TRUSTEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 OCTOBER 2025
The trustees 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).
The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources of the charity for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
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INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF MAKING IT OUT CIO
I report to the trustees on my examination of the financial statements of Making It Out CIO (the charity) for the year ended 31 October 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
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2 the financial statements do not accord with those records; or
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3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Trevor Norwood
1 Aymer Road Hove BN3 4GB 11/08/2026 Date: ............................
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STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 OCTOBER 2025
| Unrestricted Restricted funds funds 2025 2025 Notes £ £ Income from: Donations and legacies 3 56,161 47,732 Charitable activities 4 80,618 22,000 Total income 136,779 69,732 Expenditure on: Charitable activities 5 128,315 71,932 Total expenditure 128,315 71,932 Net income/(expenditure) and movement in funds 8,464 (2,200) Reconciliation of funds: Fund balances at 1 November 2024 84,812 10,500 Fund balances at 31 October 2025 93,276 8,300 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 103,893 87,215 52,183 102,618 60,685 39,396 206,511 147,900 91,579 200,247 100,543 95,373 200,247 100,543 95,373 6,264 47,357 (3,794) 95,312 37,455 14,294 101,576 84,812 10,500 |
Total 2024 £ 139,398 100,081 |
|---|---|---|
| 239,479 195,916 |
||
| 195,916 | ||
| 43,563 51,749 |
||
| 95,312 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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BALANCE SHEET
AS AT 31 OCTOBER 2025
| 2025 Notes £ Fixed assets Tangible assets 10 Current assets Debtors 11 16,827 Cash at bank and in hand 118,758 135,585 Creditors: amounts falling due within one year 13 (28,350) Net current assets Total assets less current liabilities Creditors: amounts falling due after more than one year 14 Net assets The funds of the charity Restricted income funds 17 Unrestricted funds 18 06/08/2026 |
£ 4,341 107,235 111,576 (10,000) 101,576 8,300 93,276 101,576 |
2024 £ 13,267 127,121 140,388 (23,143) |
£ 4,549 117,245 121,794 (26,482) 95,312 10,500 84,812 95,312 |
|---|---|---|---|
| The financial statements were approved by the trustees on ......................... .............................. .............................. S Murray (Chair) H Schofield Trustee Trustee |
| The financial statements were approved by the trustees on ......................... | The financial statements were approved by the trustees on ......................... |
|---|---|
| .............................. | .............................. |
| S Murray (Chair) | H Schofield |
| Trustee | Trustee |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
Charity information
Making It Out CIO is a Charitable Incorporated Organisation.
1.1 Basis of preparation
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, 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 charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2 Going concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity 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.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
Support and governance costs are allocated to the charitable activity of the company.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Fixtures and fittings 3 years straight line Motor vehicles 5 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
1.9 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
1 Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Critical accounting estimates and judgements
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
3 Donations and legacies
| Unrestricted Restricted funds funds 2025 2025 £ £ Donations and gifts 5,161 - Grants 51,000 47,732 56,161 47,732 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 5,161 2,215 - 98,732 85,000 52,183 103,893 87,215 52,183 |
Total 2024 £ 2,215 137,183 |
|---|---|---|
| 139,398 |
4 Income from charitable activities
| Unrestricted Restricted funds funds 2025 2025 £ £ Charitable income Services provided under contract - 22,000 Sales of products and services involving beneficiaries 75,668 - Rental income 4,950 - 80,618 22,000 |
Total Unrestricted Restricted funds funds 2025 2024 2024 £ £ £ 22,000 - 39,396 75,668 53,352 - 4,950 7,333 - 102,618 60,685 39,396 |
Total 2024 £ 39,396 53,352 7,333 |
|---|---|---|
| 100,081 |
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
5 Expenditure on charitable activities
| Charitable | Charitable | |
|---|---|---|
| activities | activities | |
| 2025 | 2024 | |
| £ | £ | |
| Direct costs | ||
| Staff costs | 131,608 | 123,639 |
| Depreciation and impairment | 2,901 | 4,445 |
| Workshop costs | 3,950 | 3,026 |
| Workshop consumables | 16,513 | 17,968 |
| Workshop small tools and equipment | 2,021 | 4,269 |
| Participants equipment | 970 | 1,239 |
| Participants expenses | 3,998 | 2,628 |
| Training expenses | 580 | 100 |
| Travel | 5,476 | 6,768 |
| Participants travel | 4,191 | 4,005 |
| Rent | 19,914 | 17,521 |
| 192,122 | 185,608 | |
| Share of support and governance costs (see note 6) | ||
| Support | 8,125 | 10,308 |
| 200,247 | 195,916 | |
| Analysis by fund | ||
| Unrestricted funds | 128,315 | 100,543 |
| Restricted funds | 71,932 | 95,373 |
| 200,247 | 195,916 |
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
6 Support costs
| Computer, IT and website Insurance Legal & professional Print, post, stationery and other office Telephone Advertising General Interest payable Allocated to Charitable activities |
Support costs Governance costs £ £ 542 - 2,149 - 3,927 - 395 - 200 - 166 - 681 - 65 - 8,125 - 8,125 - |
2025Support costs Governance costs £ £ £ 542 361 - 2,149 2,392 - 3,927 5,733 - 395 479 - 200 247 - 166 252 - 681 779 - 65 65 - 8,125 10,308 - 8,125 10,308 - |
2024 £ 361 2,392 5,733 479 247 252 779 65 |
|---|---|---|---|
| 10,308 | |||
| 10,308 |
Governance costs includes payments to the examiners of £Nil (2024- £Nil) for examination fees.
7 Trustees
None of the trustees received any remuneration or benefits or were reimbursed any expenses from the charity during the year.
The family relationship between Helen Schofield and Mark Whaley (CEO) has been declared to and authorised by the Charity Commission.
8 Employees
The average monthly number of employees during the year was:
| Employment costs Wages and salaries Other pension costs |
2025 Number 7 2025 £ 126,598 5,010 131,608 |
2024 Number 8 |
|---|---|---|
| 2024 £ 119,223 4,416 |
||
| 123,639 |
The charity considers its key management personnel to be the trustees, the Chief Executive Officer and the Fundraising Coordinator. The total remuneration of key management personnel was £63,506 (2024: £59,582).
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
8 Employees
(Continued)
There were no employees whose annual remuneration was more than £60,000.
9 Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
10 Tangible fixed assets
| Fixtures and fittings £ Cost At 1 November 2024 7,927 Additions 2,693 At 31 October 2025 10,620 Depreciation and impairment At 1 November 2024 4,644 Depreciation charged in the year 1,635 At 31 October 2025 6,279 Carrying amount At 31 October 2025 4,341 At 31 October 2024 3,283 11 Debtors Amounts falling due within one year: Trade debtors Other debtors Amounts falling due after more than one year: Other debtors Total debtors |
Motor vehicles £ 18,995 - 18,995 17,729 1,266 18,995 - 1,266 2025 £ 10,648 3,869 14,517 2025 £ 2,310 16,827 |
Total £ 26,922 2,693 |
|---|---|---|
| 29,615 | ||
| 22,373 2,901 |
||
| 25,274 | ||
| 4,341 | ||
| 4,549 | ||
| 2024 £ 8,836 4,431 |
||
| 13,267 | ||
| 2024 £ - |
||
| 13,267 |
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
| 12 Loans and overdrafts Bank loans Other loans Payable within one year Payable after one year 13 Creditors: amounts falling due within one year Notes Bank loans 12 Other taxation and social security Deferred income 15 Other creditors Accruals 14 Creditors: amounts falling due after more than one year Notes Bank loans 12 Other borrowings Deferred income 15 15 Deferred income Arising from Grants received in advance |
2025 £ 667 10,000 10,667 667 10,000 2025 £ 667 7,343 15,815 818 3,707 28,350 2025 £ - 10,000 - 10,000 2025 £ 15,815 |
2024 £ 1,667 10,000 |
|---|---|---|
| 11,667 | ||
| 1,000 10,667 |
||
| 2024 £ 1,000 1,108 18,978 178 1,879 |
||
| 23,143 | ||
| 2024 £ 667 10,000 15,815 |
||
| 26,482 | ||
| 2024 £ 34,793 |
Deferred income is included in the financial statements as follows:
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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
| 15 | Deferred income | (Continued) | |
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Deferred income is included within: | |||
| Current liabilities | 15,815 | 18,978 | |
| Non-current liabilities | - | 15,815 | |
| 15,815 | 34,793 | ||
| Movements in the year: | |||
| Deferred income at 1 November 2024 | 34,793 | 53,772 | |
| Released from previous periods | (18,978) | (18,979) | |
| Deferred income at 31 October 2025 | 15,815 | 34,793 | |
| 16 | Retirement benefit schemes | ||
| 2025 | 2024 | ||
| Defined contribution schemes | £ | £ | |
| Charge to profit or loss in respect of defined contribution schemes | 5,010 | 4,416 |
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
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MAKING IT OUT CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
17 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.
| Movement in funds | Movement in funds | Movement in funds | Movement in funds | |||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Balance at | Incoming | Resources | Balance at | Incoming | Resources | Balance at | ||||
| 1 November | resources | expended | 1 November | resources | expended | 31 October | ||||
| 2023 | 2024 | 2025 | ||||||||
| £ | £ | £ | £ | £ | £ | £ | ||||
| CABWI | - | - | - | - | 12,450 | (12,450) | - | |||
| Ernest | ||||||||||
| Kleinwort | ||||||||||
| Charitable | ||||||||||
| Trust | - | 6,000 | (6,000) | - | - | - | - | |||
| Community | ||||||||||
| Organisation | - | 17,301 | (17,301) | - | - | - | - | |||
| Hedley | - | - | - | - | 3,000 | (3,000) | - | |||
| B&H Council | - | - | - | - | 3,304 | (3,304) | - | |||
| Sussex PCC | - | 39,396 | (39,396) | - | 22,000 | (22,000) | - | |||
| Enjoolata | - | - | - | - | 5,000 | (5,000) | - | |||
| Albert Gubay | - | 18,978 | (18,978) | - | 18,978 | (18,978) | - | |||
| Three Oaks | - | 4,980 | (4,980) | - | 5,000 | (5,000) | - | |||
| Homeless | ||||||||||
| deaths | ||||||||||
| memorial | ||||||||||
| sculpture | 14,294 | - | (3,794) | 10,500 | - | (2,200) | 8,300 | |||
| Help the | ||||||||||
| homeless | - | 4,923 | (4,923) | - | - | - | - | |||
| 14,294 | 91,579 | (95,373) | 10,500 | 69,732 | (71,932) | 8,300 |
The purposes of restricted funds are as follows:
CABWI - wages for staff member as we set up qualifications Ernest Kleinwort Charitable Trust - staff wages towards employing ex participants Community Organisation - running costs including staff, heating and participant travel Hedley - towards wages B&H Council - cost of living support for participants and wages for staff supporting access to this fund Sussex PCC - for Immediate Justice programme Enjoolata - development fund Albert Gubay - for the Art and Fabrication Employability Programme Three Oaks Trust - staff wages towards employing ex participants
Homeless deaths memorial sculpture - funds raised to fabricate and install a public sculpture that commemorates people who have died whilst homeless Help the Homeless - towards equipment and materials
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Page 20 of 22. Encyro E-Sign ID: d8uS-HKq4p8RR0Cd (2026-Aug-11 12:07:30 UTC)
MAKING IT OUT CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
18 Unrestricted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
| At 1 November 2024 Incoming resources Resources expended At 31 £ £ £ General funds 84,812 136,779 (128,315) Previous year: At 1 November 2023 Incoming resources Resources expended At 31 £ £ £ General funds 37,455 147,900 (100,543) Analysis of net assets between funds Unrestricted Restricted funds funds 2025 2025 £ £ At 31 October 2025: Tangible assets 4,341 - Current assets/(liabilities) 98,935 8,300 Long term liabilities (10,000) - 93,276 8,300 Unrestricted Restricted funds funds 2024 2024 £ £ At 31 October 2024: Tangible assets 4,549 - Current assets/(liabilities) 106,745 10,500 Long term liabilities (26,482) - 84,812 10,500 |
October 2025 £ 93,276 October 2024 £ 84,812 Total 2025 £ 4,341 107,235 (10,000) 101,576 Total 2024 £ 4,549 117,245 (26,482) 95,312 |
|---|---|
19 Analysis of net assets between funds
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Page 21 of 22. Encyro E-Sign ID: d8uS-HKq4p8RR0Cd (2026-Aug-11 12:07:30 UTC)
MAKING IT OUT CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2025
20 Operating lease commitments
Lessee
At the reporting end date the charity 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 In over five years |
2025 £ 3,000 12,000 7,750 22,750 |
2024 £ 3,000 12,000 10,750 |
|---|---|---|
| 25,750 |
21 Related party transactions
Included in creditors is a loan for £10,000 (2024: £10,000) provided by H Schofield, a Trustee of the charity.
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Page 22 of 22. Encyro E-Sign ID: d8uS-HKq4p8RR0Cd (2026-Aug-11 12:07:30 UTC)
Audit Trail
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Signed By
Signer: Helen Schofield (helen@makingitout.co.uk) Identity Check: Email Authentication Signature Type: Typed Time Zone: UTC-04:00, America/Toronto (Eastern Daylight Time)
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Event Log
Aug 6, 2026, 10:29:47 AM - Email notification delivered to Helen Schofield (helen@makingitout.co.uk).
Aug 6, 2026, 10:29:47 AM - Email notification sent to Helen Schofield (helen@makingitout.co.uk).
Aug 6, 2026, 2:57:10 PM - Helen Schofield (helen@makingitout.co.uk) opened the email notification (estimated), from 142.250.32.10.
Aug 6, 2026, 2:57:23 PM - Helen Schofield (helen@makingitout.co.uk) viewed the document(s), from 82.132.232.202.
- Aug 6, 2026, 3:00:59 PM - Helen Schofield (helen@makingitout.co.uk) electronically signed or completed the document(s), from 82.132.232.202.
Aug 6, 2026, 3:01:06 PM - Email notification delivered to Stephen Murray (stephenmurray170@hotmail.com).
Aug 6, 2026, 3:01:06 PM - Email notification sent to Stephen Murray (stephenmurray170@hotmail.com).
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Aug 6, 2026, 3:21:44 PM - Stephen Murray (stephenmurray170@hotmail.com) opened the email notification (estimated), from 82.10.58.131.
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Aug 6, 2026, 8:07:41 PM - Stephen Murray (stephenmurray170@hotmail.com) viewed the document(s), from 82.10.58.131.
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Aug 6, 2026, 8:08:33 PM - Stephen Murray (stephenmurray170@hotmail.com) electronically signed or completed the document(s), from 82.10.58.131.
Aug 6, 2026, 8:08:47 PM - Email notification sent to Trevor Norwood (trevor.norwood1@btinternet.com).
Aug 6, 2026, 8:08:47 PM - Email notification delivered to Trevor Norwood (trevor.norwood1@btinternet.com).
Aug 6, 2026, 9:21:14 PM - Trevor Norwood (trevor.norwood1@btinternet.com) opened the email notification (estimated), from 2a09:bac3:3829:26c8::3dd:a.
- Aug 11, 2026, 1:06:46 PM - Trevor Norwood (trevor.norwood1@btinternet.com) viewed the document(s), from 2a00:23c9:900:3d01:1cb4:644b:a201:a5c0.
Continued on next page.
Continued from previous page.
Aug 11, 2026, 1:07:27 PM - Trevor Norwood (trevor.norwood1@btinternet.com) electronically signed or completed the document(s), from 2a00:23c9:900:3d01:1cb4:644b:a201:a5c0.
END OF LOG