# **ADHD NORTH WEST ANNUAL REVIEW & IMPACT REPORT 2024-25**
Charitable Incorporated Organisation 1186394 www.adhdnorthwest.org.uk
## **CHAIR’S INTRODUCTION**
Dear colleagues and friends, welcome to our 2024/25 Annual Report. This year has been an exciting year for the Charity, In May our earlier NHS commissions ended ending, several years of renewed contracts from East Lancashire CCG, Blackburn with Dar wen CCG, West Lancashire CCG and most recently Blackpool, Fylde and Wyre CCG. Whilst all of these commissions were successfully delivered year on year, it did represent a bit of a post code lotter y on the support we could offer across Lancashire and South Cumbria and we were acutely aware of the many families looking for support in other areas that we were not able to support. The new commission runs across all the Integrated Care Board footprint providing a consistent offer for all families.
These changes have resulted in many changes for the Charity; our team has grown in size, requiring us to move into a larger office in Great Har wood; we have upgraded and rebuilt our IT systems to deliver improved data and reporting; we have developed additional back office support, processes and team skills to raise awareness of the ADHD condition, how it impacts families and to promote our ser vices in new areas with both families and new partners. The Team has met all these challenges with the professionalism and passion you would expect given the depth of lived experience in our team. We’ve exceeded start-up targets, ahead of agreed dates and in doing so, enhanced the reputation and respect for the ser vice. Feedback from families we support continues to show we are consistently delivering on what families need.
As an organisation we pride ourselves in delivering value to both commissioners and the families we support, we run with exceptionally low overheads and invest the maximum funding we can into the operational team that provides the family support. Building on our earlier successes we have been able to employ an added support worker funded from our reser ves to boost the commissioned offer and help us meet increasing demand to support families waiting for clinical diagnosis and support.
As advised last year, we continue to see increasing numbers of young people with ADHD or with an expectation of an ADHD diagnosis, out of school. Increased social media attention to the ADHD condition has raised awareness of the condition and demand on ser vices. As part of our work we continue to lobby commissioners on how ser vices can be better improved where there is little to no ser vice offer, where individuals are stuck on waiting lists, where a lack of understanding of the ADHD condition adversely impacts our children and their families. I am proud of the work of our team, the difference it is making and our achievements in strengthening the ADHD support offer.
We are well-placed to move into 2026/27, to able to build on this work and the continuing passion of our supporters to be of help to families and young people. I would like to place on record my thanks to all the families we have worked with, the staff team and my fellow trustees for their valuable input, help and support.
## **INTRODUCTION**
In January 2025 we were pleased to be awarded the tender for the provision of ADHD services to children and young people for the Lancashire and South Cumbria area with a start date of 1st May 2025
Whilst this was positive as it represented long term funding and stability for the charity it necessitated an increase in area of delivery and a need to establish a presence in South Cumbria and to increase our presence in Blackpool. We are grateful to Lancashire and South Cumbria ICB for their ongoing support during the initial transition period.
Over the year we have made contacts with schools and professionals operating in the above areas, prioritising promotion of our services including attending SEND drop in sessions in Barrow, making links with family support staff at Blackpool Council, and having a presence at family hubs. This has resulted in new referrals in both areas and continues to be a focus for the charity. Demand for our services continues to be very high particularly in Central and East Lancashire. Referrals for support come from both professionals and parents and we have t introduced a triage system to help to manage demand. We have also seen an increase in requests for professional development and training. We have limited resources to fulfil these requests however have delivered some ADHD awareness webinars to NHS staff and school staff.
As in previous years the number of children presenting with EBSA (emotionally based school avoidance), trauma and mental health struggles continues to increase and the caseloads of our practitioners are frequently complex. We have collaborated with Lancashire Mind to help to increase understanding and awareness. Our service operates a strength based approach, empowering
children and young people to develop their own coping mechanisms with support from their parents. A monthly online parent / carer support group was established in September 2024 to help facilitate this and also to capture feedback to help develop and improve services. All referrals are offered the online ADHD parent training, during the year courses started to be delivered during school summer holidays in response to parental feedback.
## **Our Impact**
## **ADHD Parenting Course**
A total of 10 courses were delivered and 632 people attended our online ADHD parent training during the year.
The course is delivered every other month with usually both daytime and evening sessions so that all parents / carers can attend.
The course is delivered by specific staff members and during the year additional staff have been trained to deliver to ensure continuity and offer more flexibility in terms of dates
.The course is well received and all new referrals are offered the course. For many parents/ carers this is all the support that they need to enable them to understand and better manage children using the strategies that they learn.
## **Parent Feedback**
“I just want to say thank you again for the invaluable education and strategies and to give me extra information. And for listening, not making me feel I’m fighting a losing battle and making me feel like I’m not alone.
“I really liked that the course runs in a morning and in the evening which meant both myself and husband could attend ensuring we both gained the same information to help support our daughter. It’s really well thought out and inclusive to working families or those with children at home.
“It was eye opening to realise how much ADHD does have an impact on daily life and it’s made me alter the way I do things with my daughter and for that I am grateful because it has made me feel a better parent
“I really enjoyed this course compared to other parenting courses as this one focused on the children I actually have.
I was apprehensive prior to starting the course and wasn't sure how it could help towards our situation. However, I am so pleased I attended, each session was very informative, after years of school battles it was reassuring to hear the course leaders talk about our children with so much understanding and I definitely felt less alone.
The whole thing was fantastic and so helpful. There were some strategies I'd not tried before and it was also helpful knowing other people were having the same difficulties with services and schools as we are.
The course is excellent. Would highly recommend. The staff are dedicated and knowledgeable and its refreshing to speak to and listen to people that understand and want to help
Excellent. I will attend again in future as a fresher. Very insightful. I now have a much deeper understanding on how my son is feeling and how to manage tricky situations. Thank you to you all”
Most useful, all of it. I liked the brains to help understand what's going on for them and how the medication works. Makes you think differently. I have as a grandparent started implementing 1,2,3. Which has worked for minor things and has worked. I also showing more patience, empathy and reduced talking.
## **FACTS & FIGURES**
**East Lancashire** 473 referrals
**Blackburn with Darwen** 144 referrals
## **Central Lancashire** 515 referrals
**North Lancashire** 283 referrals
Blackpool
84 referrals
Families
104
Chlldren and
young people
iii
South Cumbria
88 referrals
Families
83
Children and
young people
87
## **Case Study**
H is a 14 year old with a diagnosis of ADHD and autism
H struggled with the transition from a specialist primary provision to specialist maintained provision leading to emotionally based school avoidance, trauma and burnout.
His school attendance was 0%, he struggled with low self esteem and confidence, low academic attainment and was at risk of social isolation
We supported the family though an annual review process resulted in the EHCP being amended and a preferred new school being selected..
The family were supported by service to attend the formal mediation process and then subsequently the SEND tribunal when mediation was unsuccessful and a tribunal appeal was logged. By the time the case was heard the young person had not been out of education for almost 2 years but with support from ourselves had been provided a tutor that he accessed at home.
At the tribunal we accompanied the parent on a teams call and was able to share with the judge and panel the young persons voice that had been collect in prep for the hearing date.
Following the Tribunal the parent was notified that her appeal had been successful and the judge ordered that the young person could re-sit his year 9 school year, due to missed education and the school to be named in his ECHP was the parental preference.
H started in his new school and is is now attending regularly and things are a lot more settled at home.
## **Financial Performance and Accounts**
Enclosed with the Annual Report, there is an accompanying Annual Accounts report for 2024/25 .
The figures below provide a simplified summary of the accounts, showing that we further increased the Charity’s reserves at year-end from £126,356 for 2023/24 to £139,170 for 2024/25. This is a creditable result given that we have been running with an added Support Worker from May to March, over and above the agreed head-count as set out in our commissioning agreement. We continue to watch our income and expenditure on a regular basis to ensure financial sustainability and that we can meet our Charity financial responsibilities and liabilities. We have kept the Team’s salaries in line with increased NJC pay awards and in addition benchmarked our levels of pay against similar organisations. As you will be aware there are considerable financial pressures across both public and charity sectors which we are weathering well. We run with low overhead costs with all of our paid staff playing an active role in service delivery. The skill sets of our trustees allow us to keep HR, Finance, ICT and other management overheads to a minimum, with us buying in expert support on an as needed basis.
One of the considerations for Trustees is balancing the need for back-office and professional support against the size of our Charity, the rapid growth we have seen in the 2024/25 period and the associated business risks. We believe we have the balance right at present, but further growth in the business will require this position to be further reviewed. In a later section of the Annual Report, we will share our thinking on how we expect ADHD services and commissions to develop against the new NHS 10-year Plan and the recently published National ADHD Review 2025, an infographic summary of this report is available on our charity website.. Given the level of change currently taking place in the NHS and the overall NHS financial position, we do not at present expect notable change over the commissioning period to March 2027.
Summary of 2024/25 Accounts ADHD North-West Charity Financial Year 24/25 Financial Year 23/24 Open Total Funds £126,356 £113,468 Income in year £275,834 £278,866 Expenditure in year £263,020 £265,978 Net Closing Funds £139,170 £126,356
## **Future Plans**
Our service reach has extended to cover the Lancashire and South Cumbria area and the age range for our support to 25 years for young adults with a confirmed diagnosis. The number of referrals we receive has more than doubled and we are exceeding the commissioned level of work funded by the NHS
.However, there is still more to be done, to provide better support to our children and families, and to secure our business into the future. When we look at our service users and referrers, we still have communities and services under- represented, and we need to do more to better engage with them.
At present we are, and have been for some years, the most well-established ADHD children and families support service. Many children we support have a dual diagnosis of both Autism and ADHD. Where the prevalent presenting condition is ADHD we lead on support work, where the prevalent presenting condition is Autism, we defer to specialist Autism services.
For a number of years, discussion at a clinical level has continued around the development of Neurodiverse Diagnostic Hubs to better meet the needs of our patients. This has now progressed to the point where the establishment of these Hubs is now a priority in the Lancashire and South Cumbria Integrated Care Board’s Commissioning Intentions for 24/25 and 25/26. This move to integrate neuro diverse diagnostic services will inevitably flow through to include non-clinical support services such as ours.
For us to remain competitive therefore, we need to continue to upskill our workforce to be capable and competent in providing support for individuals either on a waiting list for Autism assessment or with a confirmed diagnosis. As an organisation we have already started on this work across our support team and are exploring how our service model can be adapted to meet the requirements to best support individual’s with Autism whilst remaining consistent with our aim to empower parents and families to be able to get the personalised care and support they need and to provide the advocacy to ensure individuals are supported to live their life to the full and to be able to achieve to the best of their abilities.
In addition to the move to a neurodiverse service, there is also a significant gap in ADHD adult and family support and effective transition from child to adult services. This gap in adult support leads to unmet needs, anxiety and escalation in behaviours and poor outcomes for individuals **.**
An independent ADHD Taskforce was commissioned by NHS England in 2024, as part of a series of measures to address concerns about timely access to diagnosis and support, and the impact of unsupported ADHD on individuals, services and the wider economy. They published their final report in November 2025, NHS England » Report of the independent ADHD Taskforce., The report clearly identified failings in the current system in terms of diagnosis and support with recommendations for improvement. The Government has responded to this report in December 2025, with the establishment of a new Independent Review into Mental Health Conditions, ADHD and Autism, Independent review into mental - health conditions, ADHD and autism: terms of reference GOV.UK . The review will look to understand · and address: the factors behind trends in prevalence
-the impact of clinical practice, including social and cultural factors and the risks and benefits of medicalisation.
-ways to promote the prevention of mental ill health.
-ways to create resilience and improve early intervention.
Work has already started on developing Adult ADHD diagnosis and support, which we have been involved in. There is a possible trial likely to start in 2026/27 which will include a non-clinical support requirement which we will look to bid for.
As a service it is important that we keep our market strength to ensure continuity in the services we provide. This requires us to prepare and fully engage with the prospective changes in the commissioning environment to ensure we can compete and hopefully secure an extended contract albeit with potentially much increased work. We expect a possible doubling of the commission value and service requirements to accommodate the move to a Neurodiverse Hub with all-age non-clinical support for ADHD and possibly combined with an Autism support service as well.
In terms of how this changes our service there are two main considerations:
Developing a capable and competent back-office function to administer the commissions, to manage a business with a turn-over in the £750,000 to £1,000,000 range. This function needs to include Finance, HR, Workforce Management and Training and organisational management and support covering both paid and unpaid volunteer/trustee roles.
This will be yet again a substantial change for the Charity which needs to be managed if we are to be successful. We will need to recruit and train a larger workforce, ideally from a lived experience background and design additional service products to meet the needs of the additional groups.. Our strength as an organisation is that we are built on lived experience at all levels. It is important we don’t lose this as it sets the culture and feel of our business. These things matter, it’s why our team works well, and our services deliver what people need.
If we are to expand our business, we need to keep, embrace and build on these principles. We exist to be effective for the people we support; we need to listen to what people need, and do our job well in a sustainable and empowering way.
As we move forward, we commit to keeping people informed, through our website and social media accounts, and encourage people to feedback on these changes and to become more involved in our work.
## **About Us**
## Charitable Incorporated Organisation Number 1186394
Our charitable objects are : The relief of persons suffering from attention deficit disorders and associated conditions and their families in the North West of England in particular but not exclusively by A) raising awareness of the general public regarding attention deficit disorders and associated conditions, B) the provision of facilities for information, support and other services calculated to relieve the need of such persons and, C) by any such charitable means as the trustees shall from time to time deem fit
**Trustees Registered Office** Fred Attwater Suite 15, The Chambers Maria Carnota Town Hall Square Elaine Jennings Great Harwood Claire Lawton Lancs BB6 7DD
## **Accountant**
Catherine Craven 92 Whalley Road Blackburn BB1 9LJ
The Charity Registration Number is :- 1186394
ADHD NORTH WEST
Report and Accounts
31 March 2025
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- ADHD NORTH WEST.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1186394.
.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Suite 15, Old Town Hall Town Hall Square, Great Harwood Lancashire, BB6 7DD Telephone 01254 886886
Email Address reception@adhdnorthwest.org.uk
## **The Trustees in office on the date the report was approved were:-**
Fred Attwater Claire Lawton Maria Marco Elaine Jennings
## **The following persons served as Trustees during the year ended 31 March 2025 :-**
The trustees who served as a trustee in the reporting period were as shown above.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The relief of persons suffering from attention deficit disorders and associated conditions and their families in the North West of England in particular but not exclusively by : a -Raising awareness of the general public regarding Attention Deficit Disorders and Associated conditions
b-The provision of facilities for information, support and other services calculated to relieve the need of such persons and, c-By any such Charitable means as the Trustees shall from time to time deem fit.
## _**The main activities undertaken in relation to those purposes during the year.**_
Please refer to the "Annual report".
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
Please refer to the "Annual report". The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The main achievements and performance of the charity during the year.**
At the end of the financial year March 2025 the CIO held unrestricted funds totalling £114,528 which has been accumulated over time mainly through the delivery of commissioned workshops, charges for training, project management and consultation fees.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
See "Annual report"
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
See "Annual report"
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
See "Annual report"
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|**Net income**|12,814|12,888|
3
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity|(777,498)
916,668
139,170|(517,767)
644,123
126,356|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
See "Annual report"
## _**Availability and adequacy of assets of each of the funds**_
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.
## **Details of The Independent Examiner**
Catherine Craven
Member of Accountants
92 Whalley Road Wilpshire Blackburn Lancashire BB1 9LJ
## **Statement of Trustees' Responsibilities**
4
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 25 September 2025.
Mr Fred Attwater Trustee
5
## **ADHD NORTH WEST**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2025**
We report on the financial statements of ADHD NORTH WEST for the year ended 31 March 2025, as set out on pages 12 to 20, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant**
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
## **No statement of opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
## **Signed:-**
## **Catherine Craven - Independent Accountant**
Type text here
Accountants
92 Whalley Road Wilpshire Blackburn Lancashire BB1 9LJ
This report was signed on 25 September 2025
6
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
1,551
Investments
A4
1,738
**Total income**
**A**
**3,289**
**Expenditure on:**
Charitable activities
B2
263,020
**Total expenditure**
**B**
**263,020**
**Net income for the year**
**(259,731)**
**Net income after transfers**
**A-B-C**
**(259,731)**
**(259,731)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
(517,767)
**Total funds carried forward**
**(777,498)**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
272,545
-
**272,545**
-
**-**
**272,545**
**272,545**
**272,545**
644,123
**916,668**|**Current year**
**Total Funds**
**2025**
**£**
**274,096**
**1,738**
**275,834**
**263,020**
**263,020**
**12,814**
**12,814**
**12,814**
**126,356**
**139,170**|**Prior Year**
**Total Funds**
**2024**
**£**
277,565
1,301
**278,866**
265,978
**265,978**
**12,888**
**12,888**
**12,888**
113,468
**126,356**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
7
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **ADHD NORTH WEST - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activiti
B3
Other taxation
B3
**Total expenditure**
**B**
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
Net gains on investments
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
270,025
-
-
1,301
-
271,326
-
265,978
-
-
-
**265,978**
-
5,348
-
5,348
**5,348**
(254,061)
**(248,713)**
|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
7,540
-
-
-
-
-
7,540
-
-
-
-
-
-
**-**
-
7,540
-
7,540
**7,540**
367,529
**375,069**|**Prior Year**
**Total Funds**
**2024**
**£**
**277,565**
**-**
**-**
**1,301**
**-**
**278,866**
**-**
**265,978**
**-**
**-**
**-**
**265,978**
-
12,888
**-**
12,888
**12,888**
**113,468**
**126,356**|
|---|---|---|---|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
8
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
9
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
**ADHD NORTH WEST - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2025**
**£**
12,814
**12,814**|**2024**
**£**
12,888
**12,888**|
|---|---|---|
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
10
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
(517,767)
(259,731)
**(777,498)**
**Closing revenue funds**
**(777,498)**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
(777,498)
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
644,123
272,545
**916,668**
**916,668**
**Restricted**
**Funds**
**2025**
**£**
916,668|**Total**
**Funds**
**2025**
**£**
126,356
12,814
**139,170**
**139,170**
**Total**
**Funds**
**2025**
**£**
**139,170**|**Last year**
**Total Funds**
**2024**
**£**
**113,468**
12,888
**126,356**
**126,356**
**Last Year**
**Total Funds**
**2024**
**£**
126,356|
|---|---|---|---|
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
11
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **ADHD NORTH WEST**
## **Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
274,096
1,738
**275,834**
**275,834**
263,020
-
**263,020**
**12,814**
-
**12,814**
**12,814**|**2024**
**£**
277,565
1,301
**278,866**
**278,866**
265,978
-
**265,978**
**12,888**
-
**12,888**
**12,888**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 19 to 20 form an integral part of these accounts.**
12
## **ADHD NORTH WEST - Balance Sheet as at 31 March 2025**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2025**||**2024**|
|||||**£**||**£**|
|**Current assets**||B|||||
|Cash at bank and in hand||B4|139,170||141,418||
|**Creditors: amounts falling due within**|||||||
|**one year**|10|C1|-||(15,062)||
|**Net current assets**||||139,170||126,356|
|**The total net assets of the charity**||||**139,170**||**126,356**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|17|D2|916,668||644,123||
|**Unrestricted Funds**||||916,668||644,123|
|Unrestricted Revenue Funds|17|D3|(777,498)||(517,767)||
|**Designated Funds**||||(777,498)||(517,767)|
|**Total charity funds**||||**139,170**||**126,356**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Mr Fred Attwater**
Trustee Approved by the board of trustees on 25 September 2025
## **The notes attached on pages 19 to 20 form an integral part of these accounts.**
13
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2026, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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.
14
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **2 Liability to 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.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
## **See Annual Report**
## **5 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Pension costs
**Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was|**2025**
**£**
12,791
**2025**
**£**
217,422
12,791
**230,213**
**7**
**7**|**2024**
**£**
8,600
**2024**
**£**
154,051
8,600
**162,651**
**6**
**6**|
|---|---|---|
## **6 Staff costs and emoluments**
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
15
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **9 Investment pooling schemes and arrangements**
## **N/A**
|**10 **|**Creditors: amounts falling due within one year**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Bank loans and overdrafts|-|15,062|
## **11 Loans to trustees included in debtors**
## **N/A**
## **12 Guarantees made by the charity on behalf of trustees**
## **N/A**
## **13 Pension commitments**
|Pension commitments under defined benefit/defined contribution schemes
within one year
within two to five years
in over five years
**14 Financial commitments under operating leases**
**At the year end the charity had annual**
**commitments under non-cancellable**
Operating leases which expire:
within one year
within two to five years
in over five years|**2025**
**£**
**-**
**-**
**-**
**-**
**2025**
**£**
**-**
**-**
**-**
**-**|**2024**
**£**
-
-
-
**-**
**2024**
**£**
-
-
-
**-**|
|---|---|---|
16
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
|**15 Income and Expenditure account summary**
**At 1 April 2024**
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
126,356
12,814
**139,170**|**2024**
**£**
113,468
12,888
**126,356**|
|---|---|---|
## **16 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Current Assets
**At 1 April 2024**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
(777,498)
**(777,498)**
**Unrestricted**
**funds**
**£**
(502,705)
(15,062)
**(517,767)**|**Designated**
**funds**
**£**
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
916,668
**916,668**
**Restricted**
**funds**
**£**
644,123
-
**644,123**|**Total**
**Funds**
**£**
**139,170**
**139,170**
**Total**
**Funds**
**£**
**141,418**
**(15,062)**
**126,356**|
|---|---|---|---|---|
## **17 Change in total funds over the year as shown in Note 16 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Sundry other funds
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2024**
**£**
(517,767)
**(517,767)**
644,123
**644,123**
**126,356**|**Movement in**
**funds in 2025**
**See Note 18**
**£**
(259,731)
**(259,731)**
272,545
**272,545**
**12,814**|**See Note 0**
**£**
**-**
**-**
-
**-**
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**(777,498)**
**(777,498)**
**916,668**
**916,668**
**139,170**|
|---|---|---|---|---|
## **18 Analysis of movements in funds over the year as shown in Note 17**
**Other**
17
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Sundry other funds|**Income**
**2025**
**£**
3,289
272,545
**275,834**|**Expenditure**
**2025**
**£**
(263,020)
-
**(263,020)**|**Gains &**
**Losses**
**2025**
**£**
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**(259,731)**
**272,545**
**12,814**|
|---|---|---|---|---|
## **19 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
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.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
Per annual report
Designated Fixed Asset Funds
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
18
The Charity Registration Number is :- 1186394
ADHD NORTH WEST
Report and Accounts
31 March 2025
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- ADHD NORTH WEST.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1186394.
.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a Charitable Incorporated Organisation (CIO) in England & Wales. The governing document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEW) .
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
The trustees are all individuals.
1
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The principal operating address, telephone number, email and web addresses of the charity are:-**
Suite 15, Old Town Hall Town Hall Square, Great Harwood Lancashire, BB6 7DD Telephone 01254 886886
Email Address reception@adhdnorthwest.org.uk
## **The Trustees in office on the date the report was approved were:-**
Fred Attwater Claire Lawton Maria Marco Elaine Jennings
## **The following persons served as Trustees during the year ended 31 March 2025 :-**
The trustees who served as a trustee in the reporting period were as shown above.
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
The relief of persons suffering from attention deficit disorders and associated conditions and their families in the North West of England in particular but not exclusively by : a -Raising awareness of the general public regarding Attention Deficit Disorders and Associated conditions
b-The provision of facilities for information, support and other services calculated to relieve the need of such persons and, c-By any such Charitable means as the Trustees shall from time to time deem fit.
## _**The main activities undertaken in relation to those purposes during the year.**_
Please refer to the "Annual report".
## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_
Please refer to the "Annual report". The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.
2
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
## **The main achievements and performance of the charity during the year.**
At the end of the financial year March 2025 the CIO held unrestricted funds totalling £114,528 which has been accumulated over time mainly through the delivery of commissioned workshops, charges for training, project management and consultation fees.
## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_
See "Annual report"
## _**The degree to which the achievements and performance during the year have benefited wider society.**_
See "Annual report"
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
See "Annual report"
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
||**2025**|**2024**|
|---|---|---|
||**£**|**£**|
|**Net income**|12,814|12,888|
3
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity|(777,498)
916,668
139,170|(517,767)
644,123
126,356|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
The trustees consider the financial performance by the charity during the year to have been satisfactory.
## _**Policies on reserves.**_
See "Annual report"
## _**Availability and adequacy of assets of each of the funds**_
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.
## **Details of The Independent Examiner**
Catherine Craven
Member of Accountants
92 Whalley Road Wilpshire Blackburn Lancashire BB1 9LJ
## **Statement of Trustees' Responsibilities**
4
## **ADHD NORTH WEST**
## **Trustees' Annual Report for the year ended 31 March 2025**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, charity law requires the Trustees, if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
This report was approved by the board of trustees on 25 September 2025.
Mr Fred Attwater Trustee
5
## **ADHD NORTH WEST**
## **Report of the Independent Accountant to the Trustees of the charity on the accounts for the year ended 31 March 2025**
We report on the financial statements of ADHD NORTH WEST for the year ended 31 March 2025, as set out on pages 12 to 20, which comprise the Statement of Financial Activities, the Income and Expenditure Account, the Balance Sheet and the related notes to the financial statements, including a summary of significant accounting policies. In our opinion, the accompanying financial statements of the charity are prepared, in all material respects, in accordance with charity law applicable within the jurisdiction of England & Wales and the accounts have been prepared in accordance with FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, under the historical cost convention, and in accordance with the accounting policies set out on page 19, which framework constitutes the applicable United Kingdom Generally Accepted Accounting Practice.
## **Respective responsibilities of the directors and the accountant**
As described on page 9, you, the charity's Trustees are responsible for the preparation of the accounts.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the Governing Document for the conducting of an audit. The Trustees also consider the charity to be exempt from the requirement to be subject to Independent Examination.
Our responsibility is to prepare accounts upon the basis of the information supplied to us, without conducting any formal scrutiny.
## **No statement of opinion**
We have not carried out any audit procedures and have relied upon information supplied to us by the Trustees, and the information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries, and consequently we do not express an audit or other assurance opinion on the view given by the accounts.
## **Signed:-**
## **Catherine Craven - Independent Accountant**
Type text here
Accountants
92 Whalley Road Wilpshire Blackburn Lancashire BB1 9LJ
This report was signed on 25 September 2025
6
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities for the year ended 31 March 2025**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
1,551
Investments
A4
1,738
**Total income**
**A**
**3,289**
**Expenditure on:**
Charitable activities
B2
263,020
**Total expenditure**
**B**
**263,020**
**Net income for the year**
**(259,731)**
**Net income after transfers**
**A-B-C**
**(259,731)**
**(259,731)**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
(517,767)
**Total funds carried forward**
**(777,498)**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
272,545
-
**272,545**
-
**-**
**272,545**
**272,545**
**272,545**
644,123
**916,668**|**Current year**
**Total Funds**
**2025**
**£**
**274,096**
**1,738**
**275,834**
**263,020**
**263,020**
**12,814**
**12,814**
**12,814**
**126,356**
**139,170**|**Prior Year**
**Total Funds**
**2024**
**£**
277,565
1,301
**278,866**
265,978
**265,978**
**12,888**
**12,888**
**12,888**
113,468
**126,356**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
7
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **ADHD NORTH WEST - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activiti
B3
Other taxation
B3
**Total expenditure**
**B**
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
Net gains on investments
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
270,025
-
-
1,301
-
271,326
-
265,978
-
-
-
**265,978**
-
5,348
-
5,348
**5,348**
(254,061)
**(248,713)**
|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
7,540
-
-
-
-
-
7,540
-
-
-
-
-
-
**-**
-
7,540
-
7,540
**7,540**
367,529
**375,069**|**Prior Year**
**Total Funds**
**2024**
**£**
**277,565**
**-**
**-**
**1,301**
**-**
**278,866**
**-**
**265,978**
**-**
**-**
**-**
**265,978**
-
12,888
**-**
12,888
**12,888**
**113,468**
**126,356**|
|---|---|---|---|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
8
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
9
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
**ADHD NORTH WEST - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2025**
**£**
12,814
**12,814**|**2024**
**£**
12,888
**12,888**|
|---|---|---|
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
10
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
(517,767)
(259,731)
**(777,498)**
**Closing revenue funds**
**(777,498)**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
(777,498)
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
644,123
272,545
**916,668**
**916,668**
**Restricted**
**Funds**
**2025**
**£**
916,668|**Total**
**Funds**
**2025**
**£**
126,356
12,814
**139,170**
**139,170**
**Total**
**Funds**
**2025**
**£**
**139,170**|**Last year**
**Total Funds**
**2024**
**£**
**113,468**
12,888
**126,356**
**126,356**
**Last Year**
**Total Funds**
**2024**
**£**
126,356|
|---|---|---|---|
**The notes attached on pages 19 to 20 form an integral part of these accounts.**
11
## **ADHD NORTH WEST - Statement of Financial Activities for the year ended 31 March 2025**
## **ADHD NORTH WEST**
## **Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
274,096
1,738
**275,834**
**275,834**
263,020
-
**263,020**
**12,814**
-
**12,814**
**12,814**|**2024**
**£**
277,565
1,301
**278,866**
**278,866**
265,978
-
**265,978**
**12,888**
-
**12,888**
**12,888**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 19 to 20 form an integral part of these accounts.**
12
## **ADHD NORTH WEST - Balance Sheet as at 31 March 2025**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2025**||**2024**|
|||||**£**||**£**|
|**Current assets**||B|||||
|Cash at bank and in hand||B4|139,170||141,418||
|**Creditors: amounts falling due within**|||||||
|**one year**|10|C1|-||(15,062)||
|**Net current assets**||||139,170||126,356|
|**The total net assets of the charity**||||**139,170**||**126,356**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|17|D2|916,668||644,123||
|**Unrestricted Funds**||||916,668||644,123|
|Unrestricted Revenue Funds|17|D3|(777,498)||(517,767)||
|**Designated Funds**||||(777,498)||(517,767)|
|**Total charity funds**||||**139,170**||**126,356**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The Trustees acknowledge their responsibilities for complying with the requirements of charity legislation with respect to accounting records and the preparation of accounts.
The Trustees are satisfied that, although the charity is not registered under the Companies Acts, if it were so registered, it would be eligible to prepare accounts in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Mr Fred Attwater**
Trustee Approved by the board of trustees on 25 September 2025
## **The notes attached on pages 19 to 20 form an integral part of these accounts.**
13
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2026, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The charity is a public benefit entity.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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.
14
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **2 Liability to 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.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
## **See Annual Report**
## **5 Net surplus before tax in the financial year**
|The net surplus before tax in the financial year is stated after charging:-
Pension costs
**Staff costs and emoluments**
**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of full time staff employed in the year was
The estimated full time equivalent number of all staff employed in the year was|**2025**
**£**
12,791
**2025**
**£**
217,422
12,791
**230,213**
**7**
**7**|**2024**
**£**
8,600
**2024**
**£**
154,051
8,600
**162,651**
**6**
**6**|
|---|---|---|
## **6 Staff costs and emoluments**
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
15
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **9 Investment pooling schemes and arrangements**
## **N/A**
|**10 **|**Creditors: amounts falling due within one year**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Bank loans and overdrafts|-|15,062|
## **11 Loans to trustees included in debtors**
## **N/A**
## **12 Guarantees made by the charity on behalf of trustees**
## **N/A**
## **13 Pension commitments**
|Pension commitments under defined benefit/defined contribution schemes
within one year
within two to five years
in over five years
**14 Financial commitments under operating leases**
**At the year end the charity had annual**
**commitments under non-cancellable**
Operating leases which expire:
within one year
within two to five years
in over five years|**2025**
**£**
**-**
**-**
**-**
**-**
**2025**
**£**
**-**
**-**
**-**
**-**|**2024**
**£**
-
-
-
**-**
**2024**
**£**
-
-
-
**-**|
|---|---|---|
16
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
|**15 Income and Expenditure account summary**
**At 1 April 2024**
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
126,356
12,814
**139,170**|**2024**
**£**
113,468
12,888
**126,356**|
|---|---|---|
## **16 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Current Assets
**At 1 April 2024**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
(777,498)
**(777,498)**
**Unrestricted**
**funds**
**£**
(502,705)
(15,062)
**(517,767)**|**Designated**
**funds**
**£**
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
916,668
**916,668**
**Restricted**
**funds**
**£**
644,123
-
**644,123**|**Total**
**Funds**
**£**
**139,170**
**139,170**
**Total**
**Funds**
**£**
**141,418**
**(15,062)**
**126,356**|
|---|---|---|---|---|
## **17 Change in total funds over the year as shown in Note 16 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
Sundry other funds
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2024**
**£**
(517,767)
**(517,767)**
644,123
**644,123**
**126,356**|**Movement in**
**funds in 2025**
**See Note 18**
**£**
(259,731)
**(259,731)**
272,545
**272,545**
**12,814**|**See Note 0**
**£**
**-**
**-**
-
**-**
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**(777,498)**
**(777,498)**
**916,668**
**916,668**
**139,170**|
|---|---|---|---|---|
## **18 Analysis of movements in funds over the year as shown in Note 17**
**Other**
17
## **ADHD NORTH WEST**
## **Notes to the Accounts for the year ended 31 March 2025**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
Sundry other funds|**Income**
**2025**
**£**
3,289
272,545
**275,834**|**Expenditure**
**2025**
**£**
(263,020)
-
**(263,020)**|**Gains &**
**Losses**
**2025**
**£**
-
-
**-**|**Movement**
**in funds**
**2025**
**£**
**(259,731)**
**272,545**
**12,814**|
|---|---|---|---|---|
## **19 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
Unrestricted Revaluation Reserve
Designated Revenue Funds
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.
This fund represents the unrestricted surplus arising on the revaluation of the charity's assets.
Per annual report
Designated Fixed Asset Funds
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
18