Registered number: 12051397 Charity number: 1183984 FAMILIES FIRST (NORTH EAST) (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) CONTENTS Page Reference and administrative details of the Charty. Its Trustees and advlsers Trustees. report Independent audltors. report on the finan¢lal statements Statement of flnanclal activities 2-17 18-21 22 Balance sheet 23 Statement of cash floY4S 24 Notgs to the financial statements 25-42 FAMILIES FIRST INORTH EAST) {A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 J Brash Iresignod 9 July 20241 P Hargreaves S Harrison C Hubbert S Lanplough Company regi$tor8d number 12051397 Charity registered number 1183964 Reglstered office 175 York Road Hartlepool TS26 9EQ Company secretary P Thompson Patron stephen Miller MBE Patron Jonalhon Brash Page 1 FAMILIES FIRST INORTH EAST) IA company limited by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The trustees are pleased to present their report together with the financial slalements of the charity for the year ended 31 March 2025. These financial statements comply wlh the Charities Act 2011 and the Accounting and Reporting by Charities." Slalemenl of Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 (effective 1 January 20191. Since the Charty qualifies as Small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors. Reporti Regulations 2013 has been omitted. REFERENCE AND ADMINISTRATIVE DETAILS The name of the Charity as it appears in the Register of Charities is Familie5 First (North Easll and the Charitys rnain working name is the sarne as it5 legal name. The Charity has also registered the working names of Hartlepool Families First. Durham Families First and Stockton Families First which are all legacy names of the former Charity. The Trustees serving during the year are listed on page 1. Stephen Miller MBE and Jonathan Brash are the charity's patrons. The ¢harily is governed by a Board of DiTectors and i(s executive members (the Irusteesl are elected on an annual basis. There are no lifetime or custodial Iruslees and no sub-committees. otheT administrative details are listed on page 1. STRUCTURE, GOVERNANCE AND MANAGEMENT • Constitution Families First (North Easll is registered as a charitable company limited by guarantee and wa5 sel up by a Memorandum of Association. The org8nlsation is a Charitable Company meaning it is registered with both Companies House and the Charty Commission. The Charty was registered with the Charity Commission on 19 June 2019. Families First North East is a successor Charity. The original Charity originated in March 1988 and was a registered Charity, however the Trustees agreed in 2019 that the more appropriate legal structure was to convert the organisation lo an incorporated Charitable Company - i.e. registered w(fh both Companies House and the Charty Commission. • Methods of appointment or election of Trustees Trustses, who are required under the governing constitution to serve as members of the charity. are elected al a full trustees, meeting and are required to satisfy specrfied criteria of eligibility, competence, skills and locality. New trustees are fulty inducted into the chariws working enmronmenl, its policies and procedures. Due lo the organisation's registration with the Care Qualty Commission and Otsled. all Iruslees are required lo complete an annual Fit and Proper Person's Declaration and Safeguarding Self Declaration. Page 2 FAMILIES FIRST (NORTH EAST) {A company limited by guarantee) Ofganisatlonal structure and declslon-maklng pollcles Trustees meet regularly lo determine the general policy of the charity and lo review ils overall management and control to ensure that their legal responsibilities are appropriately discharged. Trustees carry out assessments of risks facing the charity. External risks from funding are miligaled by seeking diversification, wherg necessary and appropriate, to secure activities. Intemal iisks are minimised by maintaining sufficient procedures to appropriately aulhorise projects and underlying transactions lo maintsin the quality of delivery from 811 eharitable operations. The organisation has a robust Risk Register which Ss monitored quarterly and an annual acllon plan is in place for improvements. Thg organisation's current structure reflects the followlng '. Board of Directors I Charitable Trustees *' - Chief Executive Section Head for Children and Young People Flnance d , Manager Deputy Chlef Exg¢utlvg Catering and Facilities Manager Lorne House Manager .Book keeping Management of Melbourne House One77 Training Bistro Invoicing ouL-. SNIPS Room Hires. and Functio Venue Purchase ledger STREET Hand in Hand Special Need5 Toy Loan Service Management and operation of Lorne House Credit Control Evolve Project 3Fs project Payroll Supporting I adhoc Policy Review Stocks and Supplies Active Kids Budgets, SocialEyes financial .projeclions Health and Safety Vehicles Maintenance Page 3 FAMILIES FIRST (NORTH EAST) IA company limited by guafantee) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT {contlnuedl • Pay policy for kay managgmènt personnel The pay of senior staff is benchmarked against similar organisalions and pald at a market rate. There is an annual performance rewew of the Chief Executive and performance against this is checked al six monthly intervals. OBJECTIVES AND ACTIVITIES • Policies and objo¢tlVO$ The legal objects of the Charity are.. the relief and education of all local children, particularly those wi(h additional and special needs through the provision of social, physical and emotional support activities and therapeutic, educational and slimulaling toy5 and equipment-, and, the preservation and protection of health within all residents. including the promotion of a p0511ive and healthy lifestyle.. and, liiil the advancement of vocational education for the public benefit of residents of 811 ages throughout the North East of England., and, livl To promote such other charitable purposes as may from lime to lime be deleTmined, which support and promote the health, education and prosperity of residenls of all ages throughout the North East of England. In setting objeetives and planning for actlwlles. the Trustees have given due conswJeralhJn to general guidance published by the Charity Commission relating to publ￿ benefit, induding the guidance 'Public benefit.. runnin9 a charity {P821'. Page 4 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) Over the course ol the 12 months of th5$ financlal report, we have provldgd the following sorvicos: SNIPS ISpe¢lal Needs Incluslon Project) We operate an Ofsted registered after-school club and holiday Playscheme for children with profound and often multiple disabilities. The idea behind the project is lo give these children the same play opportunities that other able bodied Children are afforded. The project is varied and the activities are influenced by the children themselves. We are based in our own centre al One77, 175-177 York Road, Haruepool. We often visit olh¢r places such as .' DO1￿ at The Farrn (Houghlon Le Spring) Wagon Woods (Hope TDwnl, The new 14m giant play lower at Har(Swick Park {Slocklon on Tees), Seabum Sensory Play Area ISeaburn} and Rockpooling (Hartlepool and various other seaside lownsl. We attempt to meet all needs of the thildren %thilsl Promoting leaming through play in activities which are of the child's choice. We provide the children on our afterschool club with a lea-b.me snack and refreshments. We also provide transport from school and to home with our accompanied escorts. The project is staffed by a team of well trained individuals who specialise in working with children who have a disability as well as a strong team of dedicated volunteers. Every member of the team is DBS checked, first aid trained, food hygiene qualrfied and trained in a multitude of other area5 such as feeding. toileting issues and hygiene matters. Many of OUT children who attend the after-school and holiday programme cannot access any other scheme due lo their complex needs and in some cases their need for 1..1 or 2..1 support. 116 Page 5 FAMILIES FIRST (NORTH EASTI IA company limiled by guarantee) Hand In Hand Hand In Hand is our project to provide support for young adults and children with a range of additional needs. including autism and behavioural issues. It is a personalised 5UPPOrt service that is tailored for each individual dient. For the vast majority of clients, r( is providing 1-tO-I support12-tO-1 and 1- to-2 also available) lo enable them lo do the things that they enjoy socialty and within the local cornmunity. However. we offer support In the home also to offer respite to parents I carers or addillonal support al limes of crisis. Support offered can include.. Employment and education support Personal care Social activities Short Break respite for pargnls and carers Overnight cale either al home Dr away from home Supported holidays I short break Emergency and last minute supports Independent living and transport training School holiday cover The service provides individual supportto children and young people with additional needs so that they may fulfil their social care ambitions arKJ participate in physical activities. The service is flexibl$ and is bespoke to each individual client. The service is funded from Direct Payments. Individual Suppcsrt Funds and Personalised Budgets. Special Needs Toy Loan S9rvlce This project was the original foundation that Famllies First INorth East) was built upon. It stsrted as a small group offering a toy library based within St Paul's Church Hall, Murray Street in the first year. It is a dedicated service lor parentslcarers, childminders and other setting5 whts care for children with special or additional support needs. The library was sel up to give children and young people with special and additional needs an opportunity to loan suitable toys and specialist equipment to use in their home. As a group we know how difficult and expensive il is to purchase such iten)s. Page 6 FAMILIES FIRST (NORTH EAST) {A company limbted by guarantee) What the Toy Library offers.. We have weekly Family sessions held al One77 We deliver, instsll and demonstrate equipment. You can come along lo our premises and try out toys before deciding if it is suitable. We can source a toy for you to purchase. We offer a dedicated Special Needs Home Support Officer to promote the development of play within the family environment. The officer has the additional responsibility of offering support and advice lo parents of children with a profound physical I learning disability. Our officer offers stimulating, fun and safe toys and specialist play equipment, including adapted bikes, operating through a loan scheme and working alongside school nurses I play therapists. As part of this work, we support parents I carer5 via home visits and peer support. We give families the opportunity to browse specialist catalogues to provide ideas of play and shape the future provision of the service. These sessions also provide an opportunity lo ne￿Ork with other parents with similar issues and look to identify solutions and a 5ympalhetsc ear. The equipment is chosen by children and parents to meet their needs. Regular outreach and parental demonslralion sessions will be held in order for families lo gel the best out of the resource. Equipment out on long term hire will receive iegular saf¢ly inspection5. Page 7 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) STREET Seniors and STREET Juniors The STREET prqect is a befriending service held al the One77 facility on York Road on 3 evenings a week. 11 is a safe social environment for individuals often with special needs and requirements lo inleracl and socialise. We alm to give young people the essential support and encouragement to help them overcorne issues with social skills, self esteem and emotional trauma. Everyone at STREET is understanding and supportive of each others situation. With the help of our highly skilled support workers and volunloers we try lo build on ftiendship. social skills. and confidence. We do this by encouraging the young people lo partiapale in numerous fun adivilies including., quizzes, team games, cooking and discos. amongst other aclivilies. In an effort lo restore their confidence and guide them on to the right path. SocialEy8s SocialEyes is an innovative approach lo facilitating social skills and sorAal understanding with people on the aulisrn spectrum. Launched by The National Au1151ic Society in 2010. this learning resource has been developed with people with autism and Asperger syndrome, along with leading professionals in the field. All SocialEyes resources have been extensively piloted and re-piloted wth ongoing development and research since 2005. SocialEye5 does not ask people on the autism spectrum to change'inappropriate. social behaviour, or lo acquire social skills by copying the 'typi¢al' beh8viour of others. Instead, il gives people the option of learning social inleraclion skills or alternative social strategies. SocialEyes focuses on eight social skills that people on the autism spectrum can have difficulty with. including starting a conveisation, eye contact and personal space. One77 A blstro sltuated In the heart of town. One77 is a social enterprise based in Hartlepool that exists to provide opportunities that engage and inspire young people. Based in a vibrant, recently refurbished space 81 number 177 York Road, we offer a Tange of social, practical teaching and learning activities for young people. All of our opportunities are open lo any young person aged be￿etn 13 and 24 years bul many of our activities are designed especially for disadvantaged young people lo help them gel a real start in lrfe. The young people accessing the project are from all backgrounds. but mainly with low levels of educational attainment and less affluent families. The Bistro is available for private functions and provides outside catering, therefore offering alternative training experiences. There are often opportunities for older volunteers I trainees to partiapate. Page 8 FAMILIES FIRST INORTH EASTI A company Ilmited by 9uaranteel Actlve Kldz Active Kidz is the name gThien lo all ol our work with children and young people with additional need8 where physical activity and adventure is the focus. A significant element of this are our sessions take place every I Saturday be￿een 11.00am and 1.00pm al Brierton Sports Cenlre.Those attending are offered training in football, basketball. tennis and lols of other typfjs of indoor spgrts. Transport lo and from the centre can be provided {subject to availability) and snack and refreshments are also provided. During school holidays. in particular during those holidays when the weather is warmer, more adventurous sessions take place such as canoeing. orienteering, den building and swmming. Occasionally we rL¢n additional tsster days on weekends for the entire family. y.. Iij 16 Page 9 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) Tho 3F$ Prole¢t A growing and IhTiving part of our wort( now which seeks to provide support for those adults over the age of 55 or who rnay be identified in the early stages gf dementia. recently discharged from hospital or who are socially isolated. 3Fs (Fun, Food and Friendship), sees older people come together over food lo meet new people and enjoy each otherfs company. therefore promoting posf(ive mental health. Sessions also inclLKle regular speakers and health improvement I self-care messages. The Evolve Project alternative to education. for those with additional needs aged 16-25 years. The project provides 1 -1 support al all times and offers a diverse range of enjoyable a¢tivities. In order for the young people lo feel more settled and know what lo expect each day, a tiwnetable has been produced which mimic's that of a school timetable bul wilhoul the pressure of formal education. The pr(vJramme of adivilies includes.. IT Sessions, sensory activities. social and communication skills, arts and crafts, independent and safety sknlls. music. cookery, physical aclivilies, gardening and practical vi5115 in the local community to develop life skills. This may aller from time to lime lo reflect the nature and needs of the young people attending. The project oporales over 39 weeks between the hours 9am lo 3pm Monday to Friday. The Service is fully inclusive of transport. Ipick up's thrill generally be about 8.30am each day and return home around 3.30pml activities, a healthy meal. outings and trips. Our team can also cater for speufic diets. Page10 FAMILIES FIRST (NORTH EAST) A company limlted by guarantsel Lorne House Residential Home Lome House1s a large residential home registered ￿th the Care Quality Commission lo provide care up to 13 adults with Leaming Disabilities. The service is long stay care. de￿ndent on continual funding and appropriate placement lo meet the individual's needs. A place in Lorne House may be funded from social care, health funds or privately. Al present, there are 12 pemianent residents living at Lorne House. Lome House was inspected by the CQC during the 2022123 year and was graded as a 'good' provider of Care and aspires to be 'oulslanding' within three years. Page 11 FAMILIES FIRST INORTH EASn IA company limited by guarantee) Melbourne Houso Melbourne House is a short breaks residential home for children and young people wlh additional needs, learning difficulties and autism aged len lo eighteen years of age. Every person has a rightlo a life which respects the independence of the individual, safeguards privacy, offering real choice5 and the opportunity lo enjoy and contribute to society, in which their personal. social and cultural needs are met. We believe in a user led service where all are seen as individuals. acknowledging and iespecling other's merits and skills and valuing diversity. The service evolves around partnerships between stsff. childTen and young petsple, carers and the widef profe55ional le8m. We believe children and young people should be encouraged to make their own choices in order to enjoy their life to its full potential in an open. sale. living and working environment. Children's rights are actively promoted. The Oasls The Oasis is the latest of our growing services and is split into tsvo parts and located al 110 Vllhilby Street South, Hartlepool . A 6m x 3m Hydropool A Sensory, play and relaxation space The Hydro Pool With 8 private changing rooms, a shower, colour changing underwater light and built in sound system, the Oasi5 has everything needed for Ihoso wishing to enjoy water actiwlies. The pool is both available for private hire as well as attendance at sessions that we will be holding and promoting in the very near future. The Sensory, play and relaxation space This space is accessible lo both children and ad￿1$ and boasts '. A Sensory Space with giant projection wall, sound affected I motsd changing ceiling lights, hidden with while fluffy clouds, a sensory wall with 7 texture panels. several tunnels. tents for hiding. a large roller / squeeze machine for those who like sensgry compression, peanut balls and beanbags and other sensory I projection lights. A Play Space with various play equipment for younger children and slimulaling toys for babies. A Quiet Room wlh a range of books aimed at children of all ages. beanbags for comfort and 2 children's 'egg chairs,, with privacy shades. General Area with an accessible toilet with changing bed and a space for parents to meet I have a catchup over a coffee. Page 12 FAMILIES FIRST INORTH EAST) IA company limited by guarantee) Other work durlng thg ygar Families First (North East) manages the Short Break Contract for Hartlepool Borough Council which brings together and funds a number of our services and partners, induding Hartlepool Special Needs Support Group's Summer and Holiday programme. The Fun Club. Friends Fun and Youth GfOUP. Families First works in close association with Hartlepool Deaf Centre who are based within our Head Office, One77. There are a number of joint services held throughout the week to support the Deaf. Deafened and Hard of Hearing comrnunity. Page 13 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) Achlevements and Perf0m￿nCe Main achievements of the Charlty and Key performance Indicators During the period of the report, the organisalion continued lo exceed funder expectations. Highlights Included 2,687 attendances to our after-school service. equating to 6,717.5 hours of activity. 1,025 attendances lo our holiday programrne, representing a further 4.6DA increase on the previous year. Over 1670 attendances lo our STREET Projects, equating to 3.167.5 hours of activity. Lorne House, Melbourne House and One77 a15 received further investment and modernisation during the year including £7,500 invested into creating a Games Zone in One77 open to members of the public at no cost. This was possible thanks lo the support of Tanglewood Games, Hartlepool. 767 attendances lo our Saturday Active Kids sessions. Over 1,000 meals provided lo vulnerable adults through our 3Fs luncheon club. Managed over 8.000 attendances across the short break programme, delivering an incredible 22,956.5 hours of activity. Held our very first"Lome-Fest° musical festival in the grounds of Lome House Attendances to Evolve increased by almost 50Vo Launched our monthly Stsrlight Social Club for adutts with additional needs Successfully applied for almost £10,000 of funding from the Red Gap Trust lo provide specialised SEN trj i¥Pd equipment across our sites and to add additional resources to our SEN Toy Library. A¢kno￿edged the value and importance that our team play in our day-to-day a¢hievemenls by launching our Star of The Month awards. Plans for future periods The Immediate priorities of the organlsation include.. Further develop Melbourne House into an Otsled Registered Short Break Centre for children and young adults with learnSng disabllilies. Explore further energy reduction opportunities such as PIR activated lighting through all three siles in order to redu¢e operational costs and improve sustainability and our impact upon the environment. Develop and implement an action plan lo promote Lome House lo an acknowledged 'Oulstanding' provider of Care. Work with funders lo secure the medium-lerm future of our setvices for children and young people. Page 14 FAMILIES FIRST INORTH EAST) IA ¢ompany limited by guarantee) TRUSTEES, REPORT (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 OBJECTIVES AND ACTIVITIES (continued} • Fundraising act5vltles and Income generalion The Charity raises fun¢Js though the Bistro, the Oasis and the events and membership services il provides. Other fundraising is minimal, such as participating in the Gr8al North Run, and no external participator is used. There have been no complaints about the fundiaising practices in the year FINANCIAL REVIEW • Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason. they continue to adopt the going concem basis in preparing the financial slalemenls. Further d$lails regarding the adoption of the going concem basis can be found in the accounting wlicies. • ReseNes policy The Trustees have examined the requirements of the charty for resetves having taken into account the main risks. Trustees have established a policy which deals wi(h unrestricted funds not committed Of invested in tangible fixed assets held by the charity. The reserves are needed lo meet working capital requirements and the committee is satisfied that a target of be￿een 3 and 6 months unrestricted budgeted expenditure can be held so that Current activities would be continued in the event of a significant drop in that particular funding. At the current levels of expenditure, this would be between £118k and £236k and so this is met by current free reserves. • Principal risks and uncertainties Trustee8 earry OLrt assessments of risks facing the Charlly. Extemal risks from funding are mf(igaled by seeking diveTsificalion, where necessary and appfopriale, lo secure activities. Internal risks are minimised by maintaining sufficient procedures to approprialety aulhorise projects and underlying transactions to maintain the quality of delivery from all ¢harilable operations. The organisation has a robust Risk Register which is monitored quarterly and an annual action plan is in place for improvements. Page 15 FAMIUES FIRST (NORTH EASn IA company limited by guarantee) TRUSTEES, REPORT {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 • PrSnclpal fundlng The Stslement of Finanei81 Activities for the year is sel out on page 21. More detailed infomiation on the particular servi￿5 we provide are given in our Charity's Annual Return which is supplied to all our supporters and is freely available to any organisalion or individual wishing to add their support. Further copies are availablg from the Charills principal office which is listed on page 1. Income from charitable activities was £1.767k and this includes income from sessions and activities as well as income from the new residential property. Al the year end the Charity had total reseryes of £803k. of this £470k was restricted. Unrestricted frge reserves were £238k. We thank all of our dedicated volunteers and staff who have continued lo offer their setwices. 11 has been a very busy year and our highly skilled workforce has been an integral part of that success. Fixed asset expenditure during the year is set out in note 14 of these financial statements. Statement of Trustees, responsibili￿e$ The Trustees Iwho are also the directors of the Charity for the purposes of comparby lawl are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and Unrted Kingdom Accounting Standards IUnf(ed Kingdom Generally Accepted Accounting Pracli¢el. Company law requires the Trustees to prepare financial slalemenls for each financial . Under company law, the Trustees mu51 not approve the financial slalements unless they are satisfied that they give a true and fair view of the stale of affair5 of the Charity and of ils incoming resources and application of resources, including ils income and expenditure. for that period. In preparing these financial statements. the Trustees are required lo". select suitable accounting policies and then appty them consislenlty., observe the melhcxls and principles of the Charities SORP IFRS 102}', make judgments and accounting eslimales that are reasonable and prudent., stale whether applicable UK Accounting Standards {FRS 102) have been followed, subject to any material departure5 dis¢105ed and explained in the financial slalemenls.. piepare the financial s18lemenls on the going concern basis unless f( is inappropriate to presume that the Charity will continue in business. The Trustees are Tesponsible for keeping adequate accounting records that are sufficlent lo show and explain the Charills transactions and disclose with reasonable accuracy at any lime the financial position of the Charity and enable them to ensure that the financial slalements comply with the Companies Act 2006. They are also responsible lor safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and det￿tIOn of fraud and other irregularili¢s. Disclosure of information to auditors Each of the persons who are Trustees at the time when this TTUStees' report is approved has confimed that.. so far as that Trustee is aware, there is no relevant audit infomialion of which the Charitys auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order lo be aware of any Televant audit infomiation and lo establish that the charity's auditors are aware of Ihat information. Page 16 FAMILIES NRST (NORTH EASTI (A company Ilmited by guorantee) ThUSTEES' RepoRT (CONTINUED FOR THE YEAR ENDED 31 MARCH 202S Audltorn The audllors. Wallons Buslness Advi5Ws, havè ￿d[cated their willingn85S to ujntlnue in offKe. Thtr de4nated Trustees will propo¥e a Mot[￿ ￿appOin￿n9 the audltors at a ￿￿ting of the Tru8tee8. Approved ty order of the members ofthe board of Trustees and ￿gned on their behalf by.. P Haryreave8 (Chair of Trustees) 16 ort 1025 Pag6 17 FAMILIES FIRST (NORTH EAST) IA company Ilmited by guaranteel INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FAMILIES FIRST INORTH EAST) UNQUALIFIED OPINION We have audited the financial slalernents of Families First {North Easll (the '¢harilable company'l for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet. the statement of cash flows and the related notes, including a summary of significant accounting policie5. The financial reporting framework that has been applied in their preparation is applicable law and Unrted Kingdom Accounting standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. IUnf(ed Kingdom Generally Accepted Accounting Practice). In our opinion the financial slalemenls.. give a true and fair view of the sl*e of the ¢harf(able ¢ompan¥s affairs as at 31 March 2025 and of its incoming reso¥Jrces and application of resources, including fis income and expendf(ure for the year then ended., have been properly prepared in a￿Ordan￿ wth Vniled Kingdom Generally A¢¢epled Accounting Practice., and have been prepared in accordance wf(h the requirements of the Charf(ies Act 2011. BASIS FOR OPINION We conducted our audft in accordance with International Standards on Auditing IUKI IISAS IUK}l and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charrfcable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the Unrted Kingdom. including the Financial Reporting Council's Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evhlence we have obtained is sufficient and appropriate to provide a basis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN In auditing the financial slalements, we h8ve concluded that the Trustees. use of the going concern basi5 of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uneertalnlies relallng to events or conditions that, individually or colled'vely. may cast significant doubl on the charitable company's abilty to continue as a going Concern for a period of al least ￿e1ve months from when the financial slalomenls are auth0ri5ed for issue. Our responsibilities and the Tesponsibililies of the Trustees wih respect lo going coneern are de5¢ribed in the relevant sections of this report. Page 18 FAMILIES FIRST (NORTH EAST) IA company limitsd by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FAMILIES FIRST (NORTH EAST) ICONTINUEDI OTHER INFORMATION The other infom)alion comprises the information included in the annual report other than the financial slalemenls and our auditors, report thereon. The Trustees are responsible for the other infomalion contained wi(hin the annual report. Our opinion on the financial slalemenls does not cover the other information and, except to the extent otherwise explicilSy slated 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 infomalion is materially in¢onsislenl with the financial 5talemenls or our knowledge obtained in the course of the audit, or othernise appears to be materially misstated. If we idenlfy such material inconsistencies or apparent material misslalemenls. we a￿ required to determine whether this gNes rise lo a material misslatemenl in the financial slalernenls themselve5. If, based on the work we have performed, we conclude that there is a maleiial misslalement ol this other infomalk)n, we are Tequired to report that fact. We have nothing lo report in this regard. MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters where the Charf(ies {Accounts and Reports) Regulab'ons 2008 requires us lo report to you if, in our opinion.. the infomalion given in the Trustees, report is inconsistent in any material respect with the financial statements.. or sufficient accounting records have not been kept.. or the financial slalements are not in agreement with the accounting records and returns.. or we have not received all the infomation and explanations we require for our audit. RESPONSIBILITEES OF TRUSTEES As explained more fully in the Irustees. responsibilities slalemenl, the Trustees (who are also the directors of the charitable company for the purposes of company lawl 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 lo 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 tho charitable companV5 ability to Continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going con￿rn basis of accounting unless the Trustees either intend lo liquidate the charitable company or lo cease operations, or have no realistic allernalive but to do so. Page 19 FAMIUES FIRST {NORTH EAST) IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF FAMILIES FIRST (NORTH EAST) ICONTINUEDI AUDITORS, RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS We have been appointed as auditor under sedion 145 of the Charities Act 2011 and report in accordance wth the Act and retevant regulations made or having effect Ihereunder. Our objectives are lo obtain ￿8$onable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an auditors. report that includes OUT opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always delecl a material rnisslatement when it exists. Misslalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud. are instances of nonS Restricted funds Unrestrict￿] fiJr 18 18 469W1 333,779 458,718 360.764 TOTAL FUNDS 803,320 819,482 Thè Trustees acknowledge their responsibilitie5 for complying with the rfr4uTrments of the Ad wilh rosFeCt to a¢¢ounting rec￿$ and preparaticn of financial statemen The financial statements have Ixen prepsred in accorfance w6th the provislons sppllcable to 8ntiknes subject to the small c£Jmp8nles regime. The ffinancial statements were approved and auihorised for issue by the Tru8tee3 and 819ned their betrdl by: P Haryr•av (Chair of Trustee51 Date.. 16 October 2025 The notes on pages 25 to 42 form part of these finantsal statements. Page 23 FAMIUES FIRST (NORTH EAST) IA company limited by guaranteel STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 CASH FLOWS FROM OPERATING ACTV4ITIES Net cash used in operating activities 199,5101 25,028 CASH FLOWS FROM INVESTING ACTIVITIES Interest Proceeds from the sale of tangible fixed assets Purchase of tangible fixed assets 2.869 4,693 (51.673) NET CASH PROVIDED 8YI{USED INI INVESTING ACTIVITIES 2,869 145,980} CASH FLOWS FROM FINANCING ACTivmES Repayments of borrowing Bank loan interest paid {40,9371 17,4441 (38,560J (9,823) NET CASH USED IN FINANCING ACTIVITIES 148,381) 148.3831 CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 1145,0221 300,619 169,3351 369,954 Cash and cash equivalents at the beginning of the year CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 155,597 300,619 The notes on pages 25 to 42 fom part of these financial statements Page 24 FAMILIES FIRST (NORTH EASTI IA company limitsd by guarante&l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GENERAL INFORMATION The Charity is a company incorporated in England and Wales and limited by guarantee. The members of the company are the Tru51ee5 named on page 1. In the event of the Charity being wound up, the liability in respect of the 9uarantee is limrted to £1 per member of the Charity. The registered address is.. 175 York Road Hartlepool TS26 9EQ ACCOUNTING POUCIES 2.1 Basls of preparallon of financlal statemonts The finanGial statements have been prepared in accordance with the Charities SORP IFRS 1021 Accounting and Reporting by Charities.. Slalemenl of Recomrnended Practice applicable lo charities preparing their aceounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 leffeclive 1 January 2019), the Finan¢ial Reporting Standard applicable in the UK and Republic ol Ireland {FRS 1021 and the Companies Act 2006. Familie5 First INorth East) meets the definrtion of a public benefit entity under FRS 102. Assets and liabilities are in((ially recognised at historical cost or ITansaclion value unless othe￿ise slalod in the relevant accounting policy. 2.2 Fund accounllng General funds are unrestricted funds wh￿h are available for use al the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance wf(h specrfic reslriclions imposed by donoTS or which have been raised by the Charty for particular purposes. The costs of raising and administering such funds are char9ed against the specific fund. The aim and use of each ￿$trIcted fund is set out in the notes to the financial statements. 2.3 Golng Concorn The Trustees, having made due and careful enquiry and Preparing forecasts, are of the opinion that the Charity has adequate working capital lo execute ils operations over the next 12 months. The Trustees, therefore, have made an informed judgement at the lime of approving the financial slalemenls, that there is a reasonable expectation that the Charity ha5 adequate resources lo continue in operational existence for the foreseeable future. As a ￿sU11 the Trustees have continued to adopt the going concem basis of accounting in preparing the annual financial statements. Page 25 FAMILIES FIRST (NORTH EAST) {A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES ICONTINUEDI 2.4 Income All income is recognised once the Charity has enlbtlemenl to the income, il is probable that the income will be re￿iVed and the amount of income receivable can be measured reliably. Grants are included in the slalemenl of financial actmties on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where enlf(lernent occur5 befo￿ income is received, the income is accrued. Income tsx recoverable in relation to investment income is recognised al the lime the investment income is reeeivable. Income from charitable activities includes income recognised as earned {as the relalod goods or servi￿$ are proMded} under contract or wheie entitlement to grant funding is subject lo specrfic performance conditions. Grant income included in this category provides funding lo support prcyJramme activlties. This also includes income from provision of charitable senrices and actmlies. 2.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to IransfeT economic benefit lo a third party. it is probable that a transfer of economi¢ benef1ts will be required in selllemenl and the amount of the obligation can be measured reliably. Expenditure 15 classified by activty. The costs of each activity are mode up of the total of direct costs and shared costs, including support costs inVo￿ed iri undertaking each activity. Direct Costs attributable to a single activity are allocated directly to that aclivily. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity aTe apportioned btheen those activities on a basis consistent with the use of resources. Costs of raising funds are costs incurred in attracting voluntary in￿me, and those incurred in Ir*Jing activities that raise funds. Charitable activities and Govemance costs afft costs incurred on the Charity's operations including support costs and costs relating to the governarbce ol the charity apportioned lo charitable activities. 2.6 Tangible fixed assets and depreciation Tangible fixed assets costing £1.000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Tangible r￿ed 8ssels are initially recognised at ￿St. After recognition. under the cost model. tangible rixed assets are measured al cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tsn9ible fixed asset into its Iritended working condition should be included in the measurement of cost. Page 26 FAMILIES FIRST (NORTH EAST) {A Company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES {CONTINUEDI 2.6 Tangible fixed assets and depreciation Icontlnuedl Depreciation is charged $0 as to allocate the ¢ost of tangible fixed assets less their residual value over their estimated useful lives. using the straight-line method. Deprwjalion is provided on the following bases.. Freehold propety Property improvements Motor vehicles Fixtures and fittings 50 years slraighl line 10 years straight line 4 years straight line 4 yeats straight line 2.7 Cash at bank and in hand Cash al bank and in hand includes cash and short-lerm highly liquid investments with a short maturty of three months or less from the date of acquisition or opening of the deposit or similar account. 2.8 Pensions The Charty contributes to a defined contribution pension scheme and the pension charge Tepresenls the amounts payable by the Charity to the fund in respect of the year. INCOME FROM DONATIONS AND GRANTS Unrestricted Restricted funds funds 2025 2025 Total funds 2025 Tolal funds 2024 Don*ions Grants 2.282 901 3.183 3,767 2,282 901 3.183 5,267 Total 2024 4.965 302 5,267 Page 27 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restrlctgd fund$ funds 2025 2025 Total funds 2025 Total funds 2024 Working with Children Preservation and Protection of Health Vocational Education Residential Propety 138,790 2,378 49,813 1.052.164 123,986 383.787 262.776 386.165 49,813 1,052,164 240, 731 375, 799 35,160 954,684 1,243,145 507,773 1.750.918 1,606,374 Total 2024 1,025,398 580,976 1, 606,374 FUNDFiAISING INCOME Unrestricted funds 2025 Total funds 2025 Total funds 2024 Meeting room hire Events other fundraising 6.150 1,922 1,625 6,150 1,922 1,625 9,420 371 9,697 9.697 9, 791 Total 2024 9.791 9, 791 Page 28 FAMILIES FIRST (NORTH EAST) {A company Ilmitsd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 INVESTMENT INCOME Unrastricted funds 2025 Total funds 2025 Total funds 2024 Bank interest 2,889 2,869 4,693 Total 2024 4.693 4,693 EXPENDITURE ON RAISING FUNDS Unrestricted funds 2025 Total fund$ 2025 Total funds 2024 Costs of raising voluntary in¢ome Bank loan interest 1,541 7,444 1.541 658 9,823 8.985 8.985 10,481 Total 2024 10,481 10,481 Page 29 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Summary by fund type Unrestricted funds 2025 Restricted funds 2025 Total 2025 Tolal 2024 Working with Children Preservation and Protection ol Health Vocational Education Residential Propety 45,796 86.372 45.217 1,132,610 178,259 285,590 224.055 371.962 45.217 1,132,610 228.451 368,437 43,320 1,014,322 1,309,995 463,849 1.773,844 1,654,530 Total 2024 1, 190,478 464,052 1,654,530 ANALYSIS OF EXPENDITURE BY ACTIVITIES Activities undertaken directty 2025 Support costs 2025 Total funds 2025 Tolal funds 2024 Working with Children Preservation and Protection of Health Vocational Education Residential Property 187,814 28S,590 41.820 907.435 36.241 86.372 3,397 225,175 224,055 371.962 45,217 1.132,610 228,451 368,437 43,320 1,014,322 1,422,659 351.185 1,773,844 1,654,530 Total 2024 1,319,001 335,529 1.654,530 Page 30 FAMILIES FIRST INORTH EAST) {A company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 202S ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED) ANALYSIS OF DIRECT COSTS PreseNation and Protection of Health 2025 Working with Children 2025 Vocatlonal Resldgnlial Education Property 2025 2025 Total funds 2025 Tot funds 2024 staff costs Bistro costs Activity costs Travel costs Repairs & maintenance Telephone & internet Cleaning Printing, postage & stationery Advertising & promotion Volunteer costs Premises costs Sundries Subscriptions Staff Insurance & CRB Check Rates & ￿f￿se Legal & Professional Fees 117.186 275,691 11,379 23,169 746,568 1,150.824 23,169 67,721 6,834 1,080,977 21,014 55,999 10,442 34,263 3,088 24.913 2.848 7234 725 49,671 57.630 26,358 1,067 1,417 392 50 249 1,659 3.168 11.310 2,945 7,999 246 61 210 1.410 207 1.471 786 63.120 5.697 19,084 1, 106 416 78,507 7,622 15, 142 365 3.000 308 2.575 20.888 547 39,232 4,795 15.437 47 1,072 13 118 10.391 131 11.172 781 10.234 536 536 187,814 285,590 41.820 907,435 1,422,659 1,319,001 Total 2024 191,8f 7 281,956 40,044 805, 184 1,319,001 Page 31 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ANALYSIS OF EXPENDITURE BY ACTIVITIES ICONTINUEDI ANALYSIS OF SUPPORT COSTS Preservation and Protection of Health 2025 Working with Chlldren 2025 Vocational Residential Education Property 2025 2025 Total funds 2025 Total funds 2024 staff costs Depreciation Aclivty Costs Travel Costs Repairs & Maintenance 22,236 3.695 1,292 309 52,992 8.807 3.084 734 2.084 347 122 29 138,151 22.959 8,039 1,916 215,463 35,808 12.537 2.988 215, 716 40,297 586 3.179 1.147 2,736 108 7.134 11,125 7,014 Telephone & Internet Cleaning Printing Posting Stationery Advertising & Promotion Volunteer Costs Premises Costs Sundries Subscriptions Staff Insurance & CRB Check 165 421 392 15 39 1,023 2,611 1,59S 4.072 1,808 3.281 1.001 145 346 14 903 1.408 1,911 14 130 37 339 67 529 55 1,995 817 747 21,516 7.866 12,069 4,758 1.946 2,703 188 75 106 12,404 5,070 7,046 19,345 7,908 10,989 1,134 1,502 144 3,578 340 140 9,327 887 14,547 1.384 13,396 (4.642) Rates & Refuse Governance Costs 13 1,179 2.811 111 7,329 11,430 10. 727 36.241 86,372 3,397 225.175 351.185 335,529 Tolal 2024 36. 634 86,481 3,276 209. 138 335,529 Page 32 FAMIUES FIRST {NORTH EAST) {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. GOVERNANCE COSTS 2025 2024 Accountancy fees Auditors, remuneration 372 11.430 335 10,392 11,802 10,727 AUDITORS. REMUNERATION The auditors. remuneration amounts to an auditor fee of £9.525 (2024 - £8.660?, and preparation of corporation tsx retums and consultancy of £31012024 - £280). 12. STAFF COSTS 2025 2024 Wages and salaries Sttial security ¢osls Contribution to defined contribution pension schemes 1,257,675 87,273 21.339 1. 199,048 77,240 20,399 1.366.287 1,296.687 The average number of persons employed by the Charity during the year was as follows.. 2025 No. 2024 No. Working with Children Preservation and protection of health Vocational Education Residential Propety Core 35 32 io 31 80 80 Page 33 FAMILIES FIRST INORTH EAS IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. STAFF COSTS (CONTINUED) The average headcount expressed as full-time equivalents was.. 2025 2024 No. Working with Children Preservation and protection of health Vocational Education Residential Propety Core 13 15 24 53 50 No employee received remuneration amounting lo moTe than £60,000 in either year. The lolal remuneration paid to key management pwsonnel Ilncluding national insurance and pension contributions) was £246,382 {2024.' £246,027). 13. TRUSTEES. REMUNERATION AND EXPENSES During the year. no Trustees received any remuneration or other benefits (2024- £NILJ. During the year ended 31 March 2025. no Trustee expenses have been incurred (2024- £NIL). Page 34 FAMILIES FIRST INORTH EASTI IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. TANGIBLE FIXED ASSETS Property improvemen t$ Freehold property Motor Fixtures and vehlcles flttlng$ Total Cost At 1 April 2024 602,235 106.957 44.887 61,938 816.017 At 31 March 2025 602,235 106,967 44,887 61,938 816,017 Depreciation At 1 April 2024 Charge for the year 50,859 12,045 28,906 10,698 16.946 7,785 48,354 5,282 145,065 35,808 Al 31 March 2025 62,904 39.602 24.731 53.636 180.873 Net book value At 31 March 2025 539,331 67,355 20,156 8,302 635,144 Al 31 March 2024 551,376 78,051 27,947 13,584 670.952 15. DEBTORS 2025 2024 Due within one year Trade debtors Other debtors 166,100 8,3S8 51, 734 8,503 174,458 59,637 Page 35 FAMILIES FIRST {NORTH EAST) IA company Ilmlted by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Bank loans Trade credrtors Other taxation and social securty Other creditors Accruals & deferred income 43,463 9,158 2,268 24.242 24.523 40,938 8,371 19,330 17,271 24,128 103.654 110.038 2025 2024 Deferred income al 1 April 2024 Resources d&ferred during the year Amounts released from prewous peritsjs 13,567 13,093 113,56n 19,656 13,567 (19,656) Oaf&rred income at 31 March 2024 13.093 13.567 Deferred income relates lo Lorne House residents fees received in advance. 17. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR 2025 2024 Bank loans 58.225 101.688 The above loan is repayable in monthly instalmenls ending June 2027. Interest is charged al 6'h per annum The bank loan is secured by a fixed eharge over the freehold property known as Melbourne House. Page 36 FAMILIES FIRST (NORTH EASTI IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 2025 Balance at 1 April 2024 Transfers Inlout Income Expendlture Unrestricted funds General Funds One77 Lorne House Melbourne House 148.418 165,946 49,813 878,000 164,234 {367,0241 142,1701 1777,0441 1132,7421 206,961 17,6431 1133,000} 132,316) 154,301 211,522 824 179,478 360,764 1.257,993 11.318.980) 34.002 333.779 Restricted funds Land & Buildings SNIPS STREET Toy Library ActiveKKIz Hand in Hand Evolve Oasis 452,955 112.045) 28,250 (81,037) 37,395 (16,7801 12.701 {13,0431 12,452 17,2291 13.2001 {278.3611 1100.4001 123A081 114.8101 131.9461 {6,3901 469.160 43.642 3,940 602 139 16 56 6,563 10.380 373.407 38,367 38,336 209 149 458,718 508,674 1463.8491 {34,002} 469.541 Total of funds 819,482 1.766.667 11.782,829) 803,320 Page 37 FAMILIES FIRST INORTH EAST) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. STATEMENT OF FUNDS ICONTINUEDI STATEMENT OF FUNDS- PRIOR YEAR Salance al 31 March 2024 Balance al l Apnl 2023 Transfe in/oul Income Expenditure Unrestricted fund$ General Funds Ono77 Lorne House Melbourne House 214,549 54,621 35,410 821,637 133, 179 (352,629? (40,044) (697,354) (110,932) 231.877 4, 634 (106, 139) {24,330) 148,418 193,318 2,907 211,522 824 410,834 1,044,847 (1.200,959) 106,042 360, 764 Restricted funds Land & Buildings SNIPS STREET Toy Library ActiveKidz Hand in Hand Evolve Social Eyes Autism Awarenes5 Oasis 438,391 195 107 216 (12,045) (69,543) (16,432) (13,229) (4,323) (277.633) (26,963) 26,609 (11,970) (15,350) (9, 725J (8, 75Q) (85, 749) {8.749) (3,513) (697) 11,852 452.955 81,318 31,814 22, 743 13,078 360,574 35,623 3,490 1.891 30.747 139 51 8.371 89 23 91 5,563 (1,285) (42.599J 447,534 581,278 (464,052) (106,042) 458.718 Total of funds 858,368 1,626, 125 fl,665,017) 819,482 Page 38 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. STATEMENT OF FUNDS ICONTINUEDI UNRESTRICTED FUNDS General funds The main management and administration function of the seNtces. including section heads. This is partly funded from transfers from restricted funds and the residential properties to represent the core time spent on those projects. Melbourne House The property value & associated loan is held in restricted funds wf(h other land and buildings. The element of the loan whieh wa5 not direclty required for the purchase is held here in unrestricted. Other incoTne and expenditure on this fund represents the running of Melbourne House residential home. A management charge transfer was made lo reflect the costs of running this setvice included wthin Core. Lorne House Income and expendiluTe on this fund represents the running of Lorne House residential home and there is a balance carried forward on this. A management charge transfer was made lo reflect the costs of running this Service included within core. Vocational Education One77 A training bistro operated by young people. The bistro's profits may be spent freely on the acliviltes of the charity. RESTRICTED FUNDS Working wlth Chlldren SNIPS An after-school and holiday playscheme specificalty for children with profound learning disabilities and challenging needs. TREET The service is principally supported youth provision for young people with additional needs across Hartlep(y)l. This fund is part Street Juniors and part Street Seniors. Libra A facility for parents th81 have, or organisalions that work with. a child with a disability or additional support needs and who require specialist play and educational equipment. Includes our home support work. Evolv 'An alternative to education, for those with additional needs agod 16-25 years. Oasis The oasis is a hydropool available for private hire and attendance at sessions. There is aLso a sensory space which is available for children and young people. Preservation & Protection of health ActiveKidz Physical activities for children with additional needs. Page 39 FAMIUES FIRST (NORTH EAST) IA company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. STATEMENT OF FUNDS {CONTINUED} Hand In Hand The service provides individual support lo children and young people wi(h addi(ional needs so that they may fulfil their social care ambi(ions and participate in physical activities. Core Land and Buildin The land and buildings are held wilhln Ihls fund and depreciation is charged lo the fund annually. 19. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unrostrict9d funds 2025 Restricted funds 2025 Total fund5 2025 Tangible fixed assets Current assets Creditors dLJe wlhin one year Creditors due in more than one year 95,813 324,709 168,6971 118,0461 539,331 635,144 5.346 330,055 134,957) {103,6541 140,179} 158.2251 Total 333,779 469.541 803,320 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Unreslricled funds 2024 RestiFCted Endowment funds funds 2024 2024 Total funds 2024 Tangible fixed assets Current assets Credf(OTS due within one year Creditors due in more than one year 452,955 5. 763 217,997 670,952 354,493 360,256 (110.038) (110,038) (IOf.688} (101,688) Total 458, 718 360, 764 819.482 Page 40 FAMILIES FIRST (NORTH EAST) IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING 20. ACTIVITIES 2025 2024 Nel expendrture for the year las per Statement of Financial Activiliesl {16,1621 (38,886) Adjustments for.. Depreciation charges Interest Profit on the sale of fixed assets Increase in debtor5 Increaselldecreasel in creditors Bank loan interest pak 35.808 12.8691 40,297 (4,693J (279J (10) 18,776 9.823 1114,8211 18,9101 Net cash provided byllused Inl operatlng actlvlties 199.5101 25,028 21. ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash in hand 155.597 300,619 Total cash and cash equivalents 15S.597 300.619 22. ANALYSIS OF CHANGES IN NET DEBT At 1 April 2024 Cash flows At 31 March 2025 Cash al bank and in hand Debt due within 1 ygar Debt due after 1 year 300,619 {40.9381 {101.6881 1145,022 {2,5251 43A63 155,597 143,463) 158,225) 157,993 {104,0841 53,909 Page 41 FAMILIES FIRST (NORTH EAST) {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 OPERATING LEASE COMMITMENTS Al 31 Ma￿h 2025 the Charity had commitments lo make future minimum lease payments under non- Can￿lIable operating leases as follows.. 2025 2024 Not later than 1 year Later than 1 year and not later than 5 years 3,816 8,586 3,876 12,402 12,402 16,278 24. RELATED PARTY TRANSACTIONS The Charity has receNeil £9,333 of in¢ome12024.' £4, 1601 from an organisalion in which a Trustee has an interest. At the year end £1,860 was owed lo the Charity from an organisation in which a Trustee has an interest. 25. CONTINGENT LIABILITY There is a conlingenl liability of £8,382 in respect of a grant from the SME Energy Efficiency Scheme (funded from the European Regional Development Fund). This grant is repayable if the Charity disposes of any asset purchased with the grant within five year5 of the grant dale lie before December 20271. Page 42