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2025-03-31-accounts

Charity Number: 1184970

Outreach Community and Residential Services Annual Report and Audited Financial Statements for the financial year ended 31 March 2025

Outreach Community and Residential Services CONTENTS

Page
Reference and Administrative Information 3
Trustees' Report 4 - 8
Statement of Trustees' Responsibilities 9
Independent Auditor's Report 10- 12
Statement of Financial Activities 13
Balance Sheet 14
Statement of Cash Flows 15
Notes to the Financial Statements 16 - 25

2

Outreach Community and Residential Services REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees

Charity Number in England and Wales

Principal Address

Auditors

Principal Bankers

Peter Elton Ivor Silver Barry Fine FCA Barbara Pearlman John Knight Sam Bolton Tracy Allweis

1184970

35-37 Blackburn Street Radcliffe Manchester M26 1NR

Langers MN Limited Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY

Nat West Bank plc 463 Bury Old Road Prestwich Manchester M25 1AB

Santander Bridle Road Bootle Merseyside GIR 0AA

HR

Peninsula Victoria Place Manchester M4 4FB

3

Outreach Community and Residential Services TRUSTEES' REPORT

for the financial year ended 31 March 2025

The trustees present their Trustees' Report and the audited financial statements for the financial year ended 31 March 2025.

The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

The Trustees' Report contains the information required to be provided in the Trustees' Annual Report under the Statement of Recommended Practice (SORP) guidelines. The trustees of the charity are also charity trustees for the purpose of charity law and under the charity's constitution are known as members of the board of trustees.

In this report the trustees of Outreach Community and Residential Services present a summary of its purpose, governance, activities, achievements and finances for the financial year 31 March 2025.

The charity is a registered charity and although not obliged to comply with the Statement of Recommended Practice applicable in the UK and Republic of Ireland FRS 102, the organisation has implemented its recommendations where relevant in these financial statements.

Mission, Objectives and Strategy

Mission Statement

OUR VALUES

We will always strive to create:

Objectives

The objects of the CIO are to relieve people with learning disability and/or mental health needs, with or without a physical impairment, in particular, but not exclusively, such persons of the Jewish faith.

The short term and longer term aims and objectives.

The aims of the charity are to provide residential care and supported living accommodation in the Manchester area in adapted accommodation and to provide community support that is coordinated from the domiciliary team. We acquire more mobility accessible accommodation to meet the growing needs of service users. To also increase its offer of leisure and social opportunities via the community hub and café.

The charity's strategies for achieving its aims and objectives in the future.

The charity looks to achieve its strategic aims and carry out its operational objectives of the year by working closely with Local Authority Social Service Departments and Health Authorities in determining and providing for the needs of its service users.

Outreach will continue with its person-centered way of working to support people with learning disability and/or mental Health needs in residential care homes, supported living and in the community. It will do so in line with its values which seek to create a sense of worth and self-worth amongst service users and staff: inclusion, empowerment, equality and respects differences, empathy, fairness and transparency. It will work to continuously improve its support to people, to help them make positive decisions about their support. It will continue to create personalised packages and work in partnership to deliver high quality, flexible, valued results that create sustainable change for people. It will invest in service quality and impact improvement and develop new innovative and responsive services that provide holistic support for people. Outreach is committed to person-centred ways of working to facilitate collaboration between its broad range of services.

Outreach will seek to grow gradually to a level at which the senior officers can still know directly all service users and staff. It will strive to expand domiciliary support provision and develop further leisure and social opportunities including the greater use of its community hub. It will aim to increase the number of supported living services by working in partnership with property developing organisations. It will make every attempt to meet the needs of members of the Jewish community who would like to choose Outreach for their support whilst providing services to people in the wider community.

4

Outreach Community and Residential Services TRUSTEES' REPORT

for the financial year ended 31 March 2025

Outreach will invest in its workforce development strategies in order to attract, retain and reward a skilled and motivated workforce. It will invest in updating and improving its methods of communicating with staff and recording and accessing information in real time. It will actively work to promote the use of volunteers who presently help run the café, open days and events within the community hub. It will look to use volunteers to further help enrich the lives of its service users.

The contribution of volunteers during the year.

We have volunteers who have helped us with the running of the café, open days and events within the community hub. Volunteers have been focused on helping to run the community hub coffee lounge, making and serving coffees, drinks and food. They have given their time not only physically helping in the coffee lounge but also completing food handling certificates.

Structure, Governance and Management

Structure

The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW).

The governing document is dated 15 April 2019.

The trustees are all individuals.

The policies and procedures for the induction and training of trustees.

The Board keeps the skill requirements for the trustee body under review and provides additional training where necessary. All new Trustees receive an induction programme, which covers strategic and operational objectives, documentation, obligations, and staffing structures. The induction process for any newly appointed trustee comprises of

Governance

The charity's organisational structure.

Outreach is a CIO governed by a Constitution dated 15 April 2019. There were three first trustees. The trustees have the power to appoint additional trustees. Apart from the first trustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the trustees. In selecting individuals for appointment as trustees, the trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO.

The members of the CIO are its trustees. The only persons eligible to be members of the CIO are its trustees. The trustees may create associate or other classes of non-voting membership and determine the rights and obligations of such members.

Any decision to amend the constitution, merge, wind up or dissolve the CIO must be made by member resolution.

The trustees may designate any of their meetings as a general meeting of the members.

There is a finance subcommittee which consists of the treasurer Barry Fine, Ivor Silver, the finance Manager and the Chief Executive and meets at least 8 times a year.

How the charity makes decisions and how decisions are delegated.

There is a document which outlines the decision-making process which dictates levels of decisions and delegated authority, which has been approved by trustees.

There are clear distinctions between the role of trustees and the leadership team. The board of trustees holds a range of reserved matters and delegates certain authority to the executive team in order to run the organisation efficiently. Matters such as policy, strategy and budgets are prepared by the leadership team for consideration and approval by the trustees, who then monitor the implementation of these plans. There are a number of board committees with clear terms of reference.

The committees include:

Finance - which ensures the board receives the appropriate financial information for planning, performance monitoring

5

Outreach Community and Residential Services TRUSTEES' REPORT

for the financial year ended 31 March 2025

and major decisions. The minutes of the meetings are made available to all trustees on a timely basis. The committees meet at least 8 times per annum.

External pay benchmarking via the use of market data taken from sector pay surveys and reports.

We have a range of detailed human resource policies to support our charitable objectives, which are reviewed regularly and ensure compliance with employment legislation.

The Chief Executive Officer and other senior management personnel to whom day to day management is delegated Akilah Akinola - Chief Executive Louise Carter - Director of Operations

Review of Achievements and Performance

The main activities undertaken in relation to those purposes during the year.

The policies adopted to further the objectives are the provision of residential care accommodation, supported living services and domiciliary support.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives when planning future activities.

The main achievements and performance of the charity during the year.

In the period to 31 March 2025 the charity provided over 10 social, community and wellbeing services for adults who have a learning disability, mental health needs, sensory or physical impairment. The charity continues to provide residential support services for 15 people within 2 houses and 6 flats and 30 within supported living services (30 service users in 2024). Within the C.S.T Domiciliary service, we are providing 3 service users with approximately 86 hours of support per week. (5 service users in 2024) The organisation provides sessions via the drop-in centre, offering leisure and social opportunities for service users.

There have been a significant increase in voids over the year due to an increase in vacancies within services and delays in matching suitable referrals. Therefore, we are looking to cut costs across the board. We are still paying the staff the real living wage rather than the Minimum living wage.

Fundraising activities during the year.

The fundraising consultant Marie Davies and her assistant Jeff Massey have been supporting us with fundraising in particular for the Community hub and café. We have discussed ending the contract in order to reduce costs.

Financial Review

Cuts to local authority funding is continuing to have an impact within health & social care. The Organisation has tried to achieve full cost recovery from the local authorities who are the main purchasers of services.

The overall Deficit for the period before revaluations was £133,797(2024 £27,306. The Trustees expect charity to operate in the future with a small surplus with a fuller occupancy.

During this period Fundraising costs for 2025 were £18,810 (2024 £18,505). The majority of costs were generated by M Davies for raising funds on our behalf. Income from fundraising was £24,086 (2024 £46,015).

Income from Legacies was £0 (2024 £0).

The trustees are grateful to the donors for their continued support.

The results for the financial year are set out on page 13 and additional notes are provided showing income and expenditure in greater detail.

Results

At the end of the financial year the charity has assets of £1,372,459 (2024 - £1,480,511) and liabilities of £235,026 (2024 - £242,263). The net assets of the charity have decreased by £100,815.

Review of the Financial Position

Transfer from Unrestricted Revenue Funds was required to clear the deficit on the Volunteer Manager, Community Hub, Voyager 8 Ceiling Hoist Fund, Dementia Group and Drop-In Changing Table funds.

After considering the above the board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.

6

Outreach Community and Residential Services TRUSTEES' REPORT

for the financial year ended 31 March 2025 Reserves Position and Policy

Reserves Policy

It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a level sufficient to cover management and support costs during periods of fluctuating income. The organisation has taken and is taking steps to ensure that cash flow covers the obligations of the present level of activity.

There are no projects that have been commenced which require further capital of funding.

The trustees confirm on a fund-by-fund basis that the charity's assets are available and adequate to fulfil the obligations of the charity. The trustees plan to retain monies in the next few years to replenish the reserves to a level suitable to the new level of operations.

Principal Risks and Uncertainties

Principal Risks and Uncertainties

The trustees have assessed the major risk to which the charity is exposed, in particular, those related to the operations and finance of the trust and are satisfied that systems are in place to mitigate the trust's exposure to major risk.

The Trustees are responsible for ensuring effective risk management and ensuring that appropriate measures are in place to manage risks. Corporate risks are reviewed by the Trustees to satisfy themselves that adequate controls are in place. On an ongoing basis operational risks are reported to every management meeting (six per year) to keep them abreast and up to date with the main current issues and the actions being taken to mitigate these risks. Over the reporting period the main risks identified centred around the ability of the organisation to respond to changes in demand and to achieve fee increases in line with the predicted growth in costs, especially with the cost implications of the National Real Living Wage, which local authorities are asking us to pay staff. This in turn may affect the ability of the organisation to meet its liabilities. Another major risk is the continuing decrease in Local Authority funding. The cost-ofliving crisis is also having a significant impact on costs. Another major risk is the ability of the organisation to attract and retain the necessary level of staff to support services and to provide a fair, equitable and competitive pay and reward package. Also, our workforce in particularly at management level is aging and we need to be succession planning. To help alleviate these risks the organisation has invested in new marketing materials to attract potential service users, staff and volunteers. In addition, to focus more time to help identify new areas of demand and support on submitting tenders.

The key priorities are as follows:

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

The key priorities are as follows:

7

Outreach Community and Residential Services TRUSTEES' REPORT

for the financial year ended 31 March 2025

In accordance with the Constitution, the trustees retire by rotation and, being eligible, offer themselves for re-election.

Compliance with Sector-Wide Legislation and Standards

The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Outreach Community and Residential Services subscribes to and is compliant with the following:

▪ The Charities SORP (FRS 102)

Investment policy and investment objectives.

The investment in assets such as properties is vested in the Custodian Trustees and are held by them.

The trustees have the power to invest in such assets as they see fit.

The charity's principal assets are properties, which are used as accommodation for residential care and supported living service users and have been acquired in accordance within the powers of the governing instrument. These were acquired for the purpose of providing accommodation for service users, and as such the trustees regard this as being held for a long term. The property assets of the Trust are included in the accounts at valuation, an external valuation took place in 31 March 2023 and subsequent years are on an open market basis using the house price index for the local authority area. It is the trustees' intention that external revaluations are done on a triennial basis.

Approved by the Board of Trustees on ________ and signed on its behalf by:

________Barry Fine FCA Trustee

8

Outreach Community and Residential Services STATEMENT OF TRUSTEES' RESPONSIBILITIES

for the financial year ended 31 March 2025

The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.

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 assets, liabilities and financial position of the charity as at the financial year end date and of the surplus or deficit of the charity and otherwise comply with the Charities Act 2011.

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

The trustees confirm that they have complied with the above requirements in preparing the financial statements.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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. 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.

Approved by the Board of Trustees on ________ and signed on its behalf by:

________Barry Fine FCA Trustee

9

INDEPENDENT AUDITOR'S REPORT to the Members of Outreach Community and Residential Services

Report on the audit of the financial statements

Opinion

We have audited the charity financial statements of Outreach Community and Residential Services ('the charity') for the financial year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including the summary of significant accounting policies set out in note 2. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102.

In our opinion, when reporting in accordance with a fair presentation framework the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other Information

The other information comprises the information included in the annual report other than the financial statements and our Auditor's Report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matter prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees' Report.

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

10

INDEPENDENT AUDITOR'S REPORT to the Members of Outreach Community and Residential Services

Responsibilities of trustees for the financial statements

As explained more fully in the Statement of Trustees' Responsibilities set out on page 10, the trustees 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

•the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

•we identified the laws and regulations applicable to the charity through discussions with trustees, and from our commercial knowledge and experience of the charity sector;

•we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Charities Act 2011, taxation legislation, data protection, antibribery, employment, environmental and health and safety legislation;

•we assessed the extent of compliance with the laws and regulations identified above through making enquiries of trustees and inspecting legal correspondence; and

•identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

•making enquiries of trustees as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud;

•considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; and To address the risk of fraud through management bias and override of controls, we:

•performed analytical procedures to identify any unusual or unexpected relationships;

•tested journal entries to identify unusual transactions;

•assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias;

•investigated the rationale behind significant or unusual transactions; and

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

•agreeing financial statement disclosures to underlying supporting documentation;

•reading the minutes of meetings of those charged with governance;

•enquiring of trustees as to actual and potential litigation and claims;

•reviewing correspondence with HMRC, the Charity Commission and the charity’s legal advisors; and There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to

11

INDEPENDENT AUDITOR'S REPORT to the Members of Outreach Community and Residential Services

Further information regarding the scope of our responsibilities as auditor

As part of an audit in accordance with ISAs (UK), we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

The purpose of our audit work and to whom we owe our responsibilities

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

__________LANGERS MN LIMITED

Chartered Certified Accountants and Registered Auditors 8-10 Gatley Road Cheadle Cheshire SK8 1PY

...............................

12

Outreach Community and Residential Services STATEMENT OF FINANCIAL ACTIVITIES

for the financial year ended 31 March 2025

Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds Funds Funds Funds Funds
2025 2025 2025 2024 2024 2024
Notes £ £ £ £ £ £
Income
Donations and legacies 3.1 7,086 17,000 24,086 8,440 37,575 46,015
Charitable activities
Residential care 3.2 2,739,556 10,623 2,750,179 2,750,863 16,484 2,767,347
accommodation, supported
living services and
domiciliary support
Investments 3.3 952 - 952 1,696 - 1,696
Other income 3.4 2,586 - 2,586 2,699 - 2,699
─────── ─────── ─────── ─────── ─────── ───────
Total income 2,750,180 27,623 2,777,803 2,763,698 54,059 2,817,757
─────── ─────── ─────── ─────── ─────── ───────
Expenditure
Raising funds 4.1 2,126 16,684 18,810 2,426 16,079 18,505
Charitable activities 4.2 2,866,583 26,207 2,892,790 2,772,151 54,407 2,826,558
─────── ─────── ─────── ─────── ─────── ───────
Total Expenditure 2,868,709 42,891 2,911,600 2,774,577 70,486 2,845,063
─────── ─────── ─────── ─────── ─────── ───────
Net income/(expenditure) (118,529) (15,268) (133,797) (10,879) (16,427) (27,306)
Transfers between funds (29,411) 29,411 - (17,974) 17,974 -
─────── ─────── ─────── ─────── ─────── ───────
Other recognised gains/(losses):
Surplus/(deficit) for the (147,940) 14,143 (133,797) (28,853) 1,547 (27,306)
financial year
Net gains/(losses) on 32,982 - 32,982 22,321 - 22,321
investments
─────── ─────── ─────── ─────── ─────── ───────
Net movement in funds for (114,958) 14,143 (100,815) (6,532) 1,547 (4,985)
the financial year
Reconciliation of funds:
Total funds beginning of the 17 1,187,552 50,696 1,238,248 1,194,084 49,149 1,243,233
year
─────── ─────── ─────── ─────── ─────── ───────
Total funds at the end of 1,072,594 64,839 1,137,433 1,187,552 50,696 1,238,248
the year
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.

The notes on pages 16 to 25 form part of the financial statements

13

Outreach Community and Residential Services BALANCE SHEET

as at 31 March 2025

2025 2024
Notes £ £
Fixed Assets
Tangible assets 9 927,327 918,486
─────── ───────
Current Assets
Debtors 10 281,214 237,838
Investments 11 561 420
Cash at bank and in hand 12 163,357 323,767
─────── ───────
445,132 562,025
─────── ───────
Creditors: Amounts falling due within one year 13 (235,026) (242,263)
─────── ───────
Net Current Assets 210,106 319,762
─────── ───────
Total Assets less Current Liabilities 1,137,433 1,238,248
═══════ ═══════
Funds
Restricted trust funds 64,839 50,696
General fund (unrestricted) 1,072,594 1,187,552
─────── ───────
Total funds 17 1,137,433 1,238,248
═══════ ═══════

The total unrestricted funds includes a revaluation reserve of £(32,982) (2024 - £(136,108))

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", applying Section 1A of that Standard.

Approved by the Board of Trustees and authorised for issue on ________ and signed on its behalf by

________Barry Fine FCA Trustee

The notes on pages 16 to 25 form part of the financial statements

14

Outreach Community and Residential Services STATEMENT OF CASH FLOWS

for the financial year ended 31 March 2025

2025 2024
Notes £ £
Cash flows from operating activities
Net movement in funds (100,815) (4,985)
Adjustments for:
Gains and losses on investments (33,123) (22,414)
Depreciation 37,049 42,239
Interest receivable and similar income (937) (1,685)
Interest payable and similar expenses 538 2,153
Gains and losses on disposal of fixed assets 4,887 4,083
─────── ───────
(92,401) 19,391
Movements in working capital:
Movement in debtors (43,376) 67,870
Movement in creditors 11,598 (17,641)
─────── ───────
Cash (used in)/generated from operations (124,179) 69,620
Interest paid (538) (2,153)
─────── ───────
Net cash (used in)/generated from operating activities (124,717) 67,467
─────── ───────
Cash flows from investing activities
Interest received 937 1,685
Payments to acquire tangible assets (20,166) (17,043)
Receipts from disposal of tangible assets 2,371 -
─────── ───────
Net cash used in investment activities (16,858) (15,358)
─────── ───────
Cash flows from financing activities
New short term loan 538 1,871
Repayment of short term loan (19,373) (21,254)
─────── ───────
Net cash used in financing activities (18,835) (19,383)
─────── ───────
Net (decrease)/increase in cash and cash equivalents (160,410) 32,726
Cash and cash equivalents at the beginning of the year 323,767 291,041
─────── ───────
Cash and cash equivalents at the end of the year 12 163,357 323,767
═══════ ═══════

15

Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2025

1. GENERAL INFORMATION

Outreach Community and Residential Services is a charity incorporated in England. The registered office of the charity is 35-37 Blackburn Street, Radcliffe, Manchester, M26 1NR which is also the principal place of business of the charity. The financial statements have been presented in Pound (£) which is also the functional currency of the charity.

2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

Basis of preparation

The financial statements have been prepared on the going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements have been prepared in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

As permitted by the Companies Act 2006, the charity has varied the standard formats in that act for the Statement of Financial Activities and the Balance Sheet. Departures from the standard formats are to comply with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that SORP.

The charity constitutes a public benefit entity as defined by FRS102.

Statement of compliance

The financial statements of the charity for the financial year ended 31 March 2025 have been prepared on the going concern basis and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland FRS 102", applying Section 1A of that Standard.

Fund accounting

The following are the categories of funds maintained:

Restricted funds

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.

Unrestricted funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Income

Income is recognised by inclusion in the Statement of Financial Activities only when the charity is legally entitled to the income, performance conditions attached to the item(s) of income have been met, the amounts involved can be measured with sufficient reliability and it is probable that the income will be received by the charity.

Income from charitable activities

Voluntary income is received by way of donations and gifts and is included in full in the statement of financial activities when receivable.

Grants, including grants for the purchase of fixed assets, are recognised in full in the statement of financial activities in the year in which they are receivable.

Income from investments is included in the year in which it is receivable.

Legacies are included when the charity is advised by the personal representative of an estate that payment will be made or property transferred and the amount involved can be quantified.

16

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the statutory requirements of the charity.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated residual value, over their expected useful lives as follows:

Land and buildings freehold Fixtures, fittings and equipment

at valuation 15% Net Book Value

Investments

Current asset investments are stated at the lower of cost and net realisable value.

Debtors

Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Income recognised by the charity from government agencies and other co-funders, but not yet received at financial year end, is included in debtors.

Cash at bank and in hand

Cash at bank and in hand comprises cash on deposit at banks requiring less than three months notice of withdrawal.

Taxation

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.

Pensions

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the charity. Annual contributions payable to the charity's pension scheme are charged to the profit and loss account in the period to which they relate

3. INCOME
3.1 DONATIONS AND LEGACIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Donations individually less than £1,000 6,836 - 6,836 7,540
Donations individually more than £1,000 - 2,000 2,000 2,000
Grants individually less than £1,000 250 1,700 1,950 3,425
Grants individually more than £1,000 - 13,300 13,300 33,050
─────── ─────── ─────── ───────
7,086 17,000 24,086 46,015
═══════ ═══════ ═══════ ═══════

Prior year restricted income; Donations individually more than £1,000 - £2,000; Grants individually less than £1,000 - £2,525; Grants individually more than £1,000 - £33,050.

17

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

3.2 CHARITABLE ACTIVITIES Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Residential care accommodation, supported living services and domiciliary support:
Residential Care 2,570,059 - 2,570,059 2,453,574
Community Contracts 120,638 - 120,638 247,831
Service Agreement Contracts 26,127 10,623 36,750 45,025
Cafe 22,732 - 22,732 20,917
─────── ─────── ─────── ───────
2,739,556 10,623 2,750,179 2,767,347
═══════ ═══════ ═══════ ═══════
Prior year restricted income; Service Agreement Contracts £16,484.
3.3 INVESTMENTS Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Dividend Income 15 - 15 11
Bank Interest Receivable 937 - 937 1,685
─────── ─────── ─────── ───────
952 - 952 1,696
═══════ ═══════ ═══════ ═══════
3.4 OTHER INCOME Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Sundry other income 2,445 - 2,445 2,606
Unrealised gains/(losses) on investments 141 - 141 93
─────── ─────── ─────── ───────
2,586 - 2,586 2,699
═══════ ═══════ ═══════ ═══════
4. EXPENDITURE
4.1 RAISING FUNDS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Fundraising Fees - - 18,074 18,074 17,625
Other Expenses - - 736 736 880
─────── ─────── ─────── ─────── ───────
- - 18,810 18,810 18,505
═══════ ═══════ ═══════ ═══════ ═══════
Restricted expenditure: Fundraising Fees £16,685 (2024 £16,079).
4.2 CHARITABLE ACTIVITIES Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Gross wages and salaries 2,007,192 - 223,516 2,230,708 2,182,205
Employers' NI 171,666 - 60,205 231,871 213,232
Travel and Subsistence 8,621 - 114 8,735 10,002
Establishment - Rent, Rates, Light &
155,351		 - 26,049 181,400 173,766
Heat, Repairs & Maintenance and
Insurance
Residential Care Costs 43,893 - - 43,893 44,491
Service Agreement Contracts 3,701 - - 3,701 6,186
Telephone 4,117 - 3,993 8,110 7,096
Staff Training 12,110 - 9,874 21,984 14,045
Café 10,269 - - 10,269 10,614
Defined contribution pension cost - - - 48,065 48,065 47,056
administrative staff
Recruitment expenses - - 100 100 282

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

Volunteers' expenses - - 286 286 87
Printing, postage and stationery - - 5,769 5,769 6,339
Hire of equipment - - 1,626 1,626 3,157
Software licences and expenses - - 27,635 27,635 23,160
Insurance - - 4,059 4,059 4,019
Disposal of assets - - 4,887 4,887 4,083
Other legal and professional - - 10,957 10,957 13,895
Loan interest - - 538 538 2,153
Depreciation & Amortisation in total - - 37,049 37,049 42,239
for the period
Bad debt provision - - - - 7,799
Governance Costs (Note 4.3) - - 11,148 11,148 10,652
─────── ─────── ─────── ─────── ───────
2,416,920 - 475,870 2,892,790 2,826,558
═══════ ═══════ ═══════ ═══════ ═══════

Restricted expenditure: Gross wages and salaries £5,823 (2024 £27,315); Establishment - Rent, Rates, Light & Heat, Repairs & Maintenance and Insurance £50 (2024 £1,122); Service Agreement Contracts £3,701 (2024 £6,186): Disposal of assets £82 (2024 £227); Depreciation & Amortisation in total for the period £16,551 (2024 £18,922); Bad debt provision £0 (2024 £635).

4.3 GOVERNANCE COSTS Direct Other Support 2025 2024
Costs Costs Costs
£ £ £ £ £
Auditor's fees - - 6,285 6,285 5,976
Bank Charges & Interest - - 4,863 4,863 4,676
─────── ─────── ─────── ─────── ───────
- - 11,148 11,148 10,652
═══════ ═══════ ═══════ ═══════ ═══════
4.4 SUPPORT COSTS Cost of **Charitable ** Governance 2025 2024
Raising Activities Costs
Funds
£ £ £ £ £
Support 18,810 464,722 11,148 494,680 504,775
═══════ ═══════ ═══════ ═══════ ═══════
5. NET INCOME 2025 2024
£ £
Net Income is stated after charging/(crediting):
Depreciation of tangible assets 37,049 42,239
Deficit on disposal of tangible fixed assets 4,887 4,083
Operating lease rentals
- Land and buildings 170,435 161,774
Auditor's remuneration:
- audit services 6,285 5,976
═══════ ═══════
6. INVESTMENT AND OTHER INCOME 2025 2024
£ £
Sundry income 2,445 2,606
Bank interest 937 1,685
Investment income 15 11
─────── ───────
3,397 4,302
═══════ ═══════
7. INTEREST PAYABLE AND SIMILAR CHARGES 2025 2024
£ £
On bank loans and overdrafts 538 2,153
═══════ ═══════

19

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

8. EMPLOYEES AND REMUNERATION

Number of employees

The average number of persons employed (including executive trustees) during the financial year was as follows:

2025 2024
Number Number
Charitable Activities 84 80
Management and administration 12 11
─────── ───────
96 91
═══════ ═══════
The staff costs comprise: 2025 2024
£ £
Wages and salaries 2,230,708 2,182,205
Social security costs 231,871 213,232
Pension costs 48,065 47,056
─────── ───────
2,510,644 2,442,493
═══════ ═══════

The number of employees whose emoluments including taxable benefits but excluding employer's pension contributions fall into the following bands were :- £70,000-£80,000 - 1 (2024 1)

The pension details of such higher paid staff were :-

Contributions for the provision of money purchase pension - £1,321 (2024 £1,321)

Chief Executive Officer

The remuneration in the year was - £76,264 (2024 £72,527) Pension contributions paid by the employer - £1,321 (2024 £1,321)

9.

TANGIBLE FIXED ASSETS

TANGIBLE FIXED ASSETS
Land and Fixtures, Total
buildings fittings and
freehold equipment
£ £ £
Cost or Valuation
At 1 April 2024 682,321 351,166 1,033,487
Additions - 20,166 20,166
Disposals - (12,010) (12,010)
Revaluation 32,982 - 32,982
─────── ─────── ───────
At 31 March 2025 715,303 359,322 1,074,625
─────── ─────── ───────
Depreciation
At 1 April 2024 - 115,001 115,001
Charge for the financial year - 37,049 37,049
On disposals - (4,752) (4,752)
─────── ─────── ───────
At 31 March 2025 - 147,298 147,298
─────── ─────── ───────
Net book value
At 31 March 2025 715,303 212,024 927,327
═══════ ═══════ ═══════
At 31 March 2024 682,321 236,165 918,486
═══════ ═══════ ═══════

20

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

9.1. TANGIBLE FIXED ASSETS CONTINUED

Tangible fixed assets included at a valuation would have been included on a historical cost basis at:

2025 2024
£ £
Cost 11,126 11,126
Depreciation (1,780) (1,335)
─────── ───────
Net book value 9,346 9,791
═══════ ═══════

Freehold properties were valued by the Trustees using local authority house price index. The last external valuation was an open market basis valuation as at 24 March 2023 by Aubrey Lee Home Limited, trading as Aubrey Lee & Company.

10. DEBTORS 2025 2024
£ £
Trade debtors 246,826 206,574
Other debtors 5,549 4,575
Taxation and social security costs (Note 14) 1,758 -
Prepayments and accrued income 27,081 26,689
─────── ───────
281,214 237,838
═══════ ═══════
11. INVESTMENTS 2025 2024
£ £
Listed investments 561 420
═══════ ═══════
12. CASH AND CASH EQUIVALENTS 2025 2024
£ £
Cash and bank balances 163,357 323,767
═══════ ═══════
13. CREDITORS 2025 2024
Amounts falling due within one year £ £
Bank loan - 18,835
Trade creditors 74,332 65,614
Taxation and social security costs (Note 14) 41,810 52,351
Other creditors 100,040 90,178
Accruals and deferred income 18,844 15,285
─────── ───────
235,026 242,263
═══════ ═══════
14. TAXATION AND SOCIAL SECURITY 2025 2024
£ £
Debtors:
Income tax 1,758 -
═══════ ═══════
Creditors:
PAYE / NI 41,810 52,351
═══════ ═══════

21

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

15. PENSION COSTS - DEFINED CONTRIBUTION

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. Pension costs amounted to £48,065 (2024 - £47,056).

16. RESERVES

16. RESERVES
Revaluation Funds Total
reserve
£ £ £
At the beginning of the year - 1,238,248 1,238,248
32,982 - 32,982
Deficit for the financial year - (133,797) (133,797)
─────── ─────── ───────
At the end of the year 32,982 1,104,451 1,137,433
═══════ ═══════ ═══════
17. FUNDS
17.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricted Restricted Total
Funds Funds Funds
£ £ £
At 1 April 2023 1,194,084 49,149 1,243,233
Movement during the financial year (6,532) 1,547 (4,985)
─────── ─────── ───────
At 31 March 2024 1,187,552 50,696 1,238,248
Movement during the financial year (114,958) 14,143 (100,815)
─────── ─────── ───────
At 31 March 2025 1,072,594 64,839 1,137,433
═══════ ═══════ ═══════
17.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance **Income ** Expenditure Transfers Gains and Balance
1 April between losses 31 March
2024 funds 2025
£ £ £ £ £ £
Restricted funds
Service 19,711 10,623 8,981 - - 21,353
Agreements
Day Centre and - 4,700 10,289 8,589 - 3,000
Activities Appeal
Staff Bonus - 2,000 2,000 - - -
Volunteer Manager - - 1,668 1,668 - -
Program
Community Hub - - 13,166 13,166 - -
Celebratory Events 3,240 - 64 64 - 3,240
Groundwork 678 - 28 28 - 678
Voyager 8 Ceiling - - 552 552 - -
Hoist
Disability Bathroom 452 - 118 118 - 452
Defibrillator 804 - 102 102 - 804
Café 10,144 - 828 828 - 10,144
Lockdown Helpline 7,680 - 119 119 - 7,680
Smart TV 1,954 - 249 249 - 1,954
Moveable Partition 3,567 - - - - 3,567
Wall
Hub Tablets, 558 - - - - 558
Tables and
Headsets
Lift 1,908 9,300 (556) - - 10,652
Laptops for training - - (1,112) 1,147 - 35
Kids Eat Free - 1,000 (278) - - 722
Dementia Group - - (2,503) 2,503 - -
22

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Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025
Drop-In
Changing Table - - (278) 278 - -
─────── ─────── ─────── ─────── ─────── ───────
50,696 27,623 42,891 29,411 - 64,839
─────── ─────── ─────── ─────── ─────── ───────
Unrestricted funds
Unrestricted 1,187,552 2,750,180 2,868,709 (29,411) 32,982 1,072,594
General
─────── ─────── ─────── ─────── ─────── ───────
Total funds 1,238,248 2,777,803 2,911,600 - 32,982 1,137,433
═══════ ═══════ ═══════ ═══════ ═══════ ═══════

Unrestricted Funds

Unrestricted General

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.

Unrestricted Revaluation Reserve

This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.

Restricted Funds

Service Agreements

Funds to be used in accordance with the service agreements

Day Centre and Activities Appeal

Funds to be used on the Day Centre and Activities

Staff Bonus

Funds to be used to pay staff bonuses

Volunteer Manager Program

Funds to be used to provide a volunteer manager responsible for recruiting, training and co-ordinating the activities of our volunteers.

Community Hub

Funds to be used to provide a community centre.

Celebratory Events

Funds used to hold 40th anniversary summer ball.

Groundwork Funds used for groundwork

Voyager 8 Ceiling Hoist

Funds used to install Voyager 8 Ceiling Hoist

Disability Bathroom Funds used to install Disability Bathroom

Sherbourne House Garden

Funds used to renovate the Sherbourne House Garden

Defibrillator

Funds used to purchase a defibrillator

Tablet Computers Funds used to purchase tablet computers

Café

Funds used to set up the Café

Lockdown Helpline A Lottery grant to fund a lockdown helpline

23

continued

Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

Smart TV

Funds used to purchase a Smart TV

Moveable Partition Wall

Funds used to purchase a moveable partition wall

Hub Tablets, Tables and Headsets

Funds used to purchase tablets, tables and headsets for the Hub

Lift

Funds used to install a lift in head office

Laptops for training Funds used to purchase laptops

Kids Eat Free

Funds used to provide free meals for children

Dementia Group Drop In Funds used to run a drop in centre

Changing Table

Funds used to provide a changing table

17.3 ANALYSIS OF NET ASSETS BY FUND

17.3 ANALYSIS OF NET ASSETS BY FUND
Fixed Current Current Total
assets assets liabilities
- charity use
£ £ £ £
Restricted trust funds 93,987 66,482 (95,630) 64,839
─────── ─────── ─────── ───────
Unrestricted general funds 833,340 470,970 (231,716) 1,072,594
─────── ─────── ─────── ───────
927,327 537,452 (327,346) 1,137,433
═══════ ═══════ ═══════ ═══════
18. OPERATING LEASE COMMITMENTS
2025 2024
£ £
Within one year 4,859 5,581
Within two to five years 125,179 150,000
Over five years - -
═══════ ═══════
19. RELATED PARTY TRANSACTIONS

No trustees or persons connected with them received any remuneration or expenses from the charity, or any related entity.

20 RECONCILIATION OF NET CASH FLOW TO MOVEMENT IN NET DEBT

Opening Cash Closing
balance flows balance
£ £ £
Short-term borrowings (18,835) 18,835 -
─────── ─────── ───────
Total liabilities from financing activities (18,835) 18,835 -
═══════ ═══════ ───────
Total Cash at bank and in hand (Note 12) 163,357
───────
Total net debt 163,357
═══════

24

continued

Outreach Community and Residential Services NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2025

21. POST-BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the financial year-end.

25