Charty Number: 1188672 Chartty Number.. SC050858 Two Roads Emotional Health and Safety CIO Annual Roport and Unaudited Financial Statements for the financial year ended 30 November 2024 Excnge Accountants Lirnit•d Chartered CertIfd Accountants Oakmont House 2 Queen$ Road Llsbum Bt27 4TZ
Two Roads Emotional Health and Safety CIO CONTENTS Pago Reference and Administrative InfOrnl)n Trust88s' Annual R&port Stslem8nt of Trust88s' ResponSibilitS Independent Examinerfs Rep)rt Stslemenl of FirnCIal Activit*s Balance Sheel Lcounting Policie5 10 Notes to the Financial ststenn1s 11- 12 Supplementsry InforMan reL3ting to Fin8n¢i81 Sts¢gments 14
Two Roads Emotional Health and Safety CIO REFERENCE AND ADMINISTRATIVE INFORMATION Trusts•g Pel8r CaKWn Mary Bannon Carol Gro98n Matthew Fox Charlty Number In England and Wa Charlty Number In Scolland 1188612 SC050858 Datchet Sbugh SL3 9LN Ind8pendont Exarnlnor Extharo8 Accountants Limi18d Chartered Certifi&J knuntsnts 08knvJnt House 2 Queens Ro• Li5bum BT27 4TZ Prlnelpal Bank•rn M8lro Bank On8 Southamplon Row London WC1BSHA Er¥JaTrJ
Two Roads Emotional Health and Safety CIO TRUSTEES. ANNUAL REPORT for th8 fin8nCI81 y8areTrJed 30 Nov8mb8r 2024 The trustees present their TnBtees' Annual ReFKrt. (Mblij Oirectors, Report aThJ Trustees, Report. arKI the unaudited finBncial slat8Thnts for th8 fina31 y88reThl8d 30 Novernr 2024. The financial statements a prepared in accorda1 wth the Companies P£t 2006, FRS 102 Vhe Financial Reporting Stat¥Jard applicable in the UK and Republ of Ireland. Accounts'ng ReportiThJ by Ch8rits'8s.' Slatement ol Reo)mmended Practs"ce appIable lo chartbes prepariry Iheir financial statements In aLu)rdare with the Fina41 Reporting Standard applKable in th8 UK aThJ R&pUbl of Ir8land IFRS 1021. Th8 Trust8es' Report lh8 ink)ffl1 r8qUY8d k) be provthd in th8 Trusts8s' Annual R8PDrt under the Sts1ernt of Reo)mmeThYed PrxtKe ISORPI 9uthlines. trustees of the charity are also charity tKUSte65 for the purpos8 ofcharity and uThJ8r the charitys constitution 8¥8 kTrJvm as MberS of the board oftrustees. In this roport the Irusws ol Roads ErntioThal Hgalth ar¥J SafBty CIO pre58nt a 5umrnary ol its PUfj>DSe, gov8mance. actiwb8s. hYaVrn8nts arnl financ85 lor Ihe fina[1 y8ar 30 Nov8mb8r 2024. Tha charfty L8 a rwJlst&r8d charlty and har thè rEpwJrt and rpsums are prEsent8d In a fonn whth cfjmplvds Wth the rtquirernent5 of the Cornpan 2C(6 and. althoJh Mt obl+J8d rxjrnply wilh th8 St3t8m8nl of RerA)mrnended Pr8cts'c8 for Smalk8r Enlib8s {the FRSSEI leffecbve 1 Jarwary 20151. th8 oryani8al)n has implem8nt8d iLg r•commr¥Jalons 818 rvant Hl finart4al slaterrnnts. Prlnclpal Acllvlty s 10 advance the educaJon oltho gen8f81 publt In all •rg89 Mi r8laiknn thè pra¥8nlaon ol sUld•3. Ml•>lon, Obl¢ctfvgs and Strat•gy M58$k•n sthtsm•nt The main aim ol the Charity is tho prevent ol through tiOn wilhin UK. Ta furfher thèse purFQS8S for thè Publ b8n8fiL thg knlknwirg 8cbMtss re urtaken, Ihe deNvery of live r8mot• tralning to fosler parents In Scoland. b) the parenls of sctx4 thkjren kn Swlh East ErKJlaTrJ aThJ unlversty stJants in Wal&s. Structur•. Gov•rnanc• and manag•nt Structurn Two Roads Ernotsonal Hoalth and Safgty i8 consb"lutsd as a Charltabb Iryxjrporatsd OrganisatSon and 15 r•cogni$8d as charily t)y Ihe Charity commiss)n ol ErKdkThJ aThJ Wa9 under thè rofrgThx 1188672 and Is aL£o rngist8r8d wlth thè Office ol th8 Scoits'sh Charily Régtslaknr rafer8nc& nurnter SC050858. R•vl•w olActlvltl••, Achh¥•m•nts •nd P•rfornMrK• The foll)wirMJ athtbs re wthrl8ken. delryery ol FMxth'¥e Thntsl h1h tralniryJ to members of Ihe vet8rin&ry professlon and unl¥erslty students aThJ th8 delivery of SU11e prevention trainlng to offthrs In LorKlon and 8irmingham. The Charity partPated in a scherr in th8 Glasww unl¥8lty Clpu18r Sci8nc8 Department lo devekjp a rnobile app lo ¥upF<)rl thg implgmgnlatK)n ol Thnlally h9allhy habits. Th8 resulls for the financkql year are 58t out on pèa8 8 aTrJ aSJilK)nal nol88 arg provK18d showrg Irwme anil expenditure in grealer detail. R•#utt• #nd Dlvklendl At the end of the financial the chailty has assets 01 £30.19912023 - £62.6431 Ihgtsliti8s of £1,22312023 - £3,510). The net assets ol chanty haNe dreased by£l20.15TI. Trusts•• The trustees wh) seN&J throLuh)ul Ihe finawal r. except as Th)knJ. as fDJvS.' Peter Callaghan Mary Banmn Carol Grogan Matthew Fox In 8ccordance vAlh th8 Corstknllon, the Irnsl retire by rolatKJn aryl. beiry elvJibk. offertherr6elves for re-e*ctk)n.
Two Roads Emotional Health and Safety CIO TRUSTEES. ANNUAL REPORT for the financial year erK18d 30 Nov8mb8r 2024 Cpmpllanc• wlth S•¢tor-Vlidg Le9k8lation and Stsn¢J•rd> The charity engages pro-actively with legislan. standarts and ¢xxYes whrh are d8velowl for th8 58cior. T} Road5 Ernots'onal Heatth and Safety CIO subsuibes to arml COmlant ¥th Ihe folknwing." The Cornpan knt 20( Approtrnl by th• Board ofTnMtwg on 3 April 2025 and Signed on its b•haW by: Petsr Callaghwft Trusts Mary BannoTh Trnst••
Two Roads Emotional Health and Safety CIO STATEMENT OF TRUSTEES, RESPONSIBILITIES ft)r tha financial yeareThJe(130 November 2024 The tru5t8es, are akn director5 ofTY> Roads EmlKJnal Health aThJ Safety CIO tor th8 pufFM)ses ofcompany w, are respoThsltle for prepariro ts finala1 state[rts in Wth 8pplK4L law aThJ regulations. Company law r8qutres th8 trust8&s as the dirBixors ppa fina4a1 statements fr)r financia year. Ur¥Jer that law the trustees have ted to Ppare the fInarla1 stat8rn8nts in accotdancs bwth United Kingdom Ggn8rally Acc8p18d Accounting (United Kirydom Accouniiro Sards appIrAb lawl Yhe Finala1 Reporting Standard appluble in the UK and Republ of Irela1". UThJorcompaThy the tru$l8es mu3t taPproVe th8 financial statemenls unless a sats"sfd tst Ihey gN8 a tru8 and fair view of the slate ol affaits ol th6 charityand ofthe net incoma or 8Xpendire of the ettarity for that pemJ. In prepariro these financol slatements. the trustees arè to.. make judg8mgnts and 8sts'm8tes that are r&asOnab at%1 prnI,. state wholher Ihe financial statements have pr8parwJ in axordance with th8 rel&vanl financial reporbng frBrnevA)Fk, Kl8ntify thw 5tandanls. &rKJ the elknt the reasons for &ny mBt8rial d8parture from tmse standards.. a1 Pffrparo the Inandal slaternents on lh8 wir¥J rA)nr•m basis unl8s$ it is Inappffjpriaio to presume thal the charhty 11 conbnu8 in oP8rdtn. The injslees tonfirm that Ihty hav8 cOmd Ihe a?¥9 wuir8rrnts in prering tho finarrtthl slatsm8nts. The Iruste88 8re responsib keeThJ adequ8 accy)unting recorts tfral are SuffnI to show èxplain thè Charity's transactions and discbse with reason&) arLuracy at any Lh8 financral posiliorn ol thè chartty and enabl8 th8m to ensure th81 lh8 fin8rKial 5ts18m8nts comply wilh the Companies Act 2CKJ6. Th8y ère also responsible for safeguarding the assets of the ¢h8nty aTrJ hgnce IDr iakirwJ rnasOnab si•ps for provention 8nd d8t8ction of fr8ud and oth•r Irreguknts"es. Appro¥•d by th• Board alTrt• on 3 Aprl 202$ •nd •1gnod on Its bohlf by: P•tsr Callaohan Tru8ts• Mary B•nnon 7rust•g
Two Roads Emotlonal Health and Safety CIO INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF TWO ROADS EMOTIONAL HEALTH AND SAFETY CIO We have examined tro finarthl siaiements of the th8wrty for the finantsal year etsaed 30 November 202d. whlth comprise the Ststement ot Finanual Ath"ties li01porab.rQ an Inc aTrJ Expendire Account). the Balance Shee( the Accountirrfj aTrJ th6 related rKtes. Rg$P?ctlv• re8ponslbllltt¢• of fw•t¢•• and •xamlner Thè thariW$ trustee3 (who are aL80 Ihe directors ofthe cuwy foTthe olccmpany law} aTr rewslbb for the weparalion ofthe financ4al statements in actL)rdarte vAth Ih& rwrwnenL.Mthe Chartlbs and Trustee Investment (Scotlandl Act 2005. the Ch8ri1ies IScolant11 RgJulats"ons 2Cth aThJ the Compan$ Ac¢ 20r. Thg tharity, tru$l88s consld&r that an aL1t 5$ not ffjqulred for thjs finandal ear under Re ulation 10 111 (al to (¢1 ol the Char1ti6S exgmlnauon 18 Mquw¢d. 11 is our respon8lbilty to.. ¥X1n9 the financial $tatoments under 44(11 Ic} of Ihg Chthllg¥ arbj Tru$tse InlIMnI ISc>JUBndl Act 2005 and 58don 145 of Ihe Art lolltrw the prc¢edure518hl down byth8 ger& Ojr•aIo g by the cha undw 8KUcn 145151 of tho Ch8rf1i8s Act 2011,. and 8t8ts whether perti¢ular rnatter8 hm come to our attentiw. B••l• of Ind•#dOn1 •x•mlnof• rnport Our gx8rninalion was carried out in accord8nc• with Direcb'ons gwen by the Charty CoMrni10n and R8gulation 11 of the ChantSACCoUn Iscdandl Reg(at6 2LKe1lh8 2ArUnIS Regulati}. An ex8mlnBtion include8 a revSow oftho arxounYThJ feCLds by tho charty and a ¢ompg1ison of tho financial statements presented with thow rgwrd¥. It al¥0 indudg8 con8th1n of ony unu¥ual itgms or dIxJur0B in ts financi81 sta18m8nts an 8o¢king 8W8naion8 from the trustees )rrrIng 8ny $wh m8tter8. Thè procedures undertaken do not prowde 811 the vidence that would be required in an alIt no 1n)n ra 9iven 8S to whether tho ac¢ounts present Irue and f•lr' vw and tha Mport 1$ limitod to Ih¢)s• mattorn s•tout in Ihe stAtarnwt 1¢1. Ind•p•ndont g¥amlngrf$ •tstorn•Trt In rL)nnoction with our 8x8rnin8tion, M mattèr h88 Ccffiè to our 8lt•nbon hfftleh gwv88 cau8• to t•118 that hi, any mslerkql resP8cI'. aecountiNJ rècords warè not kept in oceordanc• vAlh s•clion 38S oltha Comiianl88 Act 20Cfj and Sectton 44111 lal olth8 2005 Act 8nd Regu18tk)n 4 olth9 20C6 Arrnts Rg3uLglhJns the financial statements do ac1 wllh I 8(aUnts" records wSth ftegulal 8 of tha 2008 A¢counts Regulab'o finandgl ¥tst8mrts do not with thg 8¢¢¢unting uIrenlS of th• Charitios Act there Is ftJrth6r information ntaded lor a propw und6rntsThJTrJ ofth& 8ctsyJTrts to be reathed. EXCHANGE ACCOUNTAKfs L Chartered Cw)"rd AntaThts Oakrnont House 2 Queens Road Lisburn Dats.. 3 Aprfl 2026
Two Roads Emotional Health and Safety CIO STATEMENT OF FINANCIAL ACTIVITIES VneorpoA¥mg an IncibmE and Expendlture knount) for the fittancial y8aretvJ8d 30 Novernb8r 2024 Totsl Unre5trthJ Funds Funds 2024 2023 Total Funds 2023 Funds 2024 Incomlng Rosourc•s ActM1$ for gen•raUng fuThJs 4344 20,029 20,029 Ro•ourc8s Exp•ndod haritab18 activi er expenditure .916 Totsl Resourcwd Expond•d 24.5110 21,323 21.323 N•t In¢omlnoloutgolng rw4Our¢ b•lorn ts¥nf•rd {20.1581 120,1561 11,2941 11,2941 Gros3 transfers betn lundg Not mov•m•nt In lunds for tho finan¢lal ywr 120.156) 120.1561 (1.2941 11,2941 R•conclllatSon of fund•'. Tot81 funds b89inriirMJ of th? 49.133 49,133 50,427 50,427 Totsl lund8 at th• •nd of th• y••r 2e,9TT 28.977 49.133 49,133 Tme 5tstam8nt ol FinarKo1 PLtivilias incl195 all gain bsg•s rÈc£gnis•d in Iha fina81 yoar. JI incorn8 and &xpendrtu rgbto to wntirww a.¥11. rxrtES LYI pagBs 11 k) 12fr)rrn part of1 finar4 $18menis
Two Roads Emotional Health and Safety CIO Comparsy Number.. BALANCE SHEET as at 30 November 2024 2024 2023 Curr•nt A830ts Dablo 52,330 Cash at bank and in hand 30.199 313 30.199 52.643 Cr•dltord'. Amounlj lalllng duo wlthln on• y•ar 112221 13.5101 N•t Curr•nt A#•ts 28,976 49,133 Total A#8•t• lo Curr•Nt Llablllll¥¥ 28.977 49,133 Fund General lund lunrestrthdl 28,9TT 49,133 Totsl lund• 28.977 49.133 These financk81 stalements have be8n prepare4J In aco)rdar wlh the sp8ry81 prn8 reLgUrg to Bmall c¥)rnpanI88 within Part 15 01 the Compan3 Act 2(Th. For the fi181 year ended 30 Noverntr 2024 the chan'ty tAPS entilbj to exempl)n frorn 8JIt uTrd8r seclon 47Y ol th8 Companies Act 20CQ". and Th) no"c8 has dapositad uThJar s8ction 476. The trustee¥ confinn that the rnemb8rs have [t wuired the c¥)rnpany lo obtsin an a11¢ of its ffinancial StateThts for tho IanC4 year in q¢Ag1ion in aeeordgncè 476 01 ts Compan9 kt 20C6. The InJg¢9es acknovledge Iheir responsiblilw br ensurirvJ thal the charity keeps 8ccounting records which comply th secty'on 366 for preparing financ1 stalements gfve a In and lalr?w01th8 5tst8 olaffairs of the chariiy as at tho end of tha finartial ydèr ol its profil and k)ss lor th8 fina11 yaar in t0rdne8 1th tho requirem8nts ol s8cts.ons 394 8Trd 395 and v4hth other¥e Comy1h lh8 reqUrnn0fthe Companies Acl2006 r81atir¥J to fr'nanclal ststernents, BO laf as ap[4ab to the chanty. Approwd by Ihg Bo4rd ol TnMlg0s and Juthorl•gd lor Issug on 3 Aprll 2025 and 81gngd on Its boholf by P•tsr Callagh•n Trusts0 Mary Bannon Tnxiee
Two Roads Emotional Health and Safety CIO ACCOUNTING POLICIES for tho finanaal yeèreThJed Y) November 2024 Bag1$ of preparallon The financial statements hav• en propar8d on Il ¢0M bask% uThJaf Ihg hkstortsl c4)st convents"on. nY)difi8d to include certairi iterns at frair Value. The finatKial ststements have been prepared in aloran with IhE Ststement of Recommended Practre ISORPI 'Am)unb"ng army Reportiro by CNariies pparirj Iheir aCCLJunts in accordance with the Financial Reporting Stsrmlard forsmalkr EntttE5 (the FRSSEI lellecbve 1 January20151", the Compants Act2006 arKI "The FinarKi81 Reporbr¥J stalaId for SfflaU9r Enbtss le11. January 20151". As p6rmltiad by Iha cOmpanS P£t 2c. charity has variad Ihè stsndard fomats in that act for the Stat&m8nt of Financial Activitkgs and the Bance She8t. Dep?reS from th8 Standard fornats ar8 to cornply with the r8quirerrents ol the charfts.es SORP anrj are in o)mtrfi3Thx s•Th 4.7. 10.6 arKI 152 of Ihat SORP. hffow he charity has avaikd o dasSrfd as a small charity. exemptw)n In requirnel to p uce a cas statement cause it Is R•gtrlcthd fund• Restricted lund5 r8pr8$8nt irthmè rEcd%Kd whlch ean only bè br partknLgrpurpose$. as Slad by tha donors. Such purpose8 ar8 Wthin ov&r1 objecltV8s ofthg charity. Unmtrlct•d d•$lpnat•d lund Unrestrthd fvrkls consist of G8n8Tr18nd 08stranad fvJrkY5. . Goneral fuThJs mp¢•$1 anv)unts Sxp•rthb at th•dwelKsn ofth• fM)aftJ. In furth&rancA ofthe Oblacve$ of the charity. . Designated luThJs o)mprffje unr8Stn"cteLt lunds Ihat the t)ard has. at ts docrelKJn. sel asth for partiwlar purposes. Th•s8 degwJrnat)nS hav8 an admink8trats¥e purpw oi, and r¥)t18galy rstrt tho boards dlscrellon to apply ttiè fvnd. Incomlng Rosourc•• Incorne is r8cognis8d by i[sK)n in th8 Stst8rnent of Fina1 ActiMtk5 only when the charity is legaly 8ntiU8d to the Incorne. perfomiance conditions a#ached to the enlsl of Income have been mel. the anUnts involv&Y can bo m8asure(I th suffthnt r8lLqbillty aThJ rt Is &bab that th8 Incom8 ba rnc•N8d by Ihe charity. R•sourG•• Expond•d Exp8nditur8 is anal ban )81$ of chaltiablo activfjts r46'tYJ fthlg. Tho cogts of each acuvity Bre separ818ly accurnuLqted and disck)58d. aryj anal Ing to th8ir mapr comF<)nents. Exp8nditur8 15 re(x)gnised when a legal or ¢onstru¢bve oblvJalk)n 8xists as 8 resull of a past ent, a translgr of ecoTr)mK ben8f4.ts 18 r8quired In sèttlèmani and tha amount ol thè oblvJaiw)n can ba r8lrdbly moasured. SuPrt i)xts those functlons that assi51 th8 rk ol Ihe charity twt canMt èttribuiad to actiwty. sIh (x)sts arè Aar8d to activiti in prowrtkjn to 3tsff SP8nt or other suitable aSure for each acliwty. Taxatlon Oeferred tsx is rwnlsed in respect ofall limiry dtffererw that h8¥e 0inated but nol reversed at the bala sheet date wher8 transactK)ns or events ha¥e cxxurred at that date that wll result In an oblvJabon trj pay rnore tsx In tha lutum, ora rKJhtto pay18SS tax in tha fvre. Timing drflafgrtasafè temporarydiff8ranc8s betren the chadtys taxablg profits and its results as slat8d in th8 financial staternants. Def&rre(I tax is measured on an undiscounied t$8 ai the tax raks ihat are an1Pated to apply in Ihe periods in which the timing dIffer8r@S are 8xp8Cted to le¥Se. ba58d on tax ras aThl that hav8 t)8en 8nact8d or subslants'vely by balance sheei da*. 10
Two Roads Emotional Health and Safety CIO NOTES TO THE FINANCIAL STATEMENTS for th8 financi31 y8ar8rthd 30 Nov8tnber 2024 GENERAL INFORMATION Roads Er>tional H8ath Safety CIO a company litnTted by sha$ incofwrated in Eryland. The registered office of tme chaiity is 38 Lonth)n Ro&l. Datchel. Sk)ugh. SL3 9LN Vthh also Ihe principal pla( of bu5ines5 01 chanty. finarwial stsknnls be8n presenl8d in Pound 1£) thich is 8150 the fvnctional currency of th9 charity. INCOME OTHER TIIADING ACTivmES Unrestricted Restrictsd Fundg FundJ 2024 2023 Train*w fees 20,029 EXPENDITURE CHARITABLE ACTiwnES Dlr•ct Costs Support Costs 2024 2023 Costs Expenditure on charitsbkn acliwi GO¥eMar Costs (Nots 3.31 20.003 20,003 16,477 930 1.130 20,003 1.130 21,133 17.407 OTHER EXPENDITURE Dlr•ct Casts Support Costs 2024 2023 Costs Other expendltu 2.697 379 3,367 3,916 GOVERNAMCE COSTS Dlr•ct ¢th Oth•r Sw>port Co•ls Co•t• 2024 2023 Gov8manc8 Casts 1.130 1,130 930 SUPPORT COSTS Oth•r Gov•m•n Exp•ndllurn Co•ts 2024 2023 Support eosts 379 1.130 2,144 ANALYSIS OF SUPPORT COSTS 2024 2023 Support tx)8ts 1,509 2,144 INvESTmEP AND OTHER INCOME 2024 2023 sU1ry irKX) Bank int8re8t 236 594 830 11
conts.nued Two Roads Emotional Health and Safety CIO NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 30 Novernb8r 2024 EMPLOYEES AND REMUNERATION Number of employe•s The average numb8r ol persons erTyW (irKIl1[¥j executive Irustoesl duri lh8 financwl year was 8$ folk).. 2024 Nurnbor 2023 Nutnb8r Full Ilme employg8S The staff cnsts comptse: 2024 2023 Ww salaries 19.500 14,988 DEBTORS 2024 2023 Oth&r d8btors 52,330 S2.330 CREDITORS Amounts lallln9 wlthln on• y••r 2024 2023 TaxatSon and socfjol securlty (y)sts Olhar er8ditors A¢¢rual$ and dgferrod inco 241 93 1,757 1.660 981 1.222 3,510 RESERVES 2024 2023 Al tha nnIng ol tho wr 49,133 . 50,427 At Ihe ?rKI of ts ywr 28.976 49,133 10. CONTINGENT UABILITIES A conts.rynt liablrty exists ropaygrants ¢))ThjIThs of fuThJ are Tr) kJrvJ8r MOL 11. POST.8ALANCE SHEET EVENTS Th•rg b88n sNJnthant 15 the Charity SiSK8 th8 financial r-end. 12