Two Roads Emotional Health and Safety CIO
Two Roads Emotional Health and Safety CIO
Annual Report and Unaudited Financial Statements for the financial year ended 30 November 2025
Charity number: 1188672
Charity number: SCO50858
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Two Roads Emotional Health and Safety CIO
| Contents | Page |
|---|---|
| Reference and Administrative Information | 3 |
| Trustees' Annual Report | 4 - 5 |
| Statement of Trustees' Responsibilities | 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Accounting Policies | 9 |
| Notes to the Financial Statements | 10 - 11 |
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Two Roads Emotional Health and Safety CIO
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Peter Callaghan
Mary Bannon
Carol Grogan
Matthew Fox
Charity Number in England and Wales 1188672
Charity Number in Scotland SCO50858
Registered Office and Principal Address
38 London Road
Datchet
Slough
SL3 9LN
Principal Bankers
Metro Bank
One Southampton Row
London
WC1B 5HA
England
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Two Roads Emotional Health and Safety CIO
TRUSTEES' ANNUAL REPORT
for the financial year ended 30 November 2025
The trustees present their Trustees' Annual Report, combining the Directors' Report and Trustees' Report, and the unaudited financial statements for the financial year ended 30 November 2025.
The financial statements are prepared in accordance with the Companies Act 2006, 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 Two Roads Emotional Health and Safety CIO present a summary of its purpose, governance, activities, achievements and finances for the financial year 30 November 2025.
The charity is a registered charity and hence the report and results are presented in a form which complies with the requirements of the Companies Act 2006 and, although not obliged to comply with the Statement of Recommended Practice for Smaller Entities (the FRSSE) (effective 1 January 2015), the organisation has implemented its recommendations where relevant in these financial statements.
Principal Activity
is to advance the education of the general public in all areas in relation to the prevention of suicides.
Mission, Objectives and Strategy
Mission Statement
The main aim of the Charity is the prevention of suicides through education within the UK.
To further these purposes for the public benefit, the following activities were undertaken, the delivery of live remote training to foster parents in Scotland, to the parents of school children in South East England and university students in Wales.
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Two Roads Emotional Health and Safety CIO
Structure, Governance and Management
Structure
Two Roads Emotional Health and Safety is constituted as a Charitable Incorporated Organisation and is recognised as a charity by the Charity Commission of England and Wales under the reference 1188672 and is also registered with the Office of the Scottish Charity Regulator reference number SCO50858.
Review of Activities, Achievements and Performance
The following activities were undertaken, the delivery of positive mental health training to members of the veterinary profession and university students and the delivery of suicide prevention training to police officers in London and Birmingham. The Charity also participated in a scheme in the Glasgow University Computer Science Department to develop a mobile app to support the implementation of mentally healthy habits.
Financial Review
The results for the financial year are set out on page 8
Results
At the end of the financial year the charity has assets of £2,119 (2024 - £30199) and liabilities of £800 (2024 - £1222). The net assets of the charity have decreased by £27,658.
Trustees
The trustees who served throughout the financial year, except as noted, were as follows:
Peter Callaghan
Mary Bannon
Carol Grogan
Matthew Fox
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
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Two Roads Emotional Health and Safety CIO
The charity engages pro-actively with legislation, standards and codes which are developed for the sector. Two Roads Emotional Health and Safety CIO subscribes to and is compliant with the following:
- The Companies Act 2006
Approved by the Board of Trustees on 27 April 2026 and signed on its behalf by:
Peter Callaghan
Trustee
Mary Bannon
Trustee
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Two Roads Emotional Health and Safety CIO
The trustees, who are also directors of Two Roads Emotional Health and Safety CIO for the purposes of company law, are responsible for preparing the financial statements in accordance with applicable law and regulations.
Company law requires the trustees as the directors to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) "The Financial Reporting Standard applicable in the UK and Republic of Ireland". Under company law the trustees must not approve the financial
statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net income or expenditure of the charity for that period.
In preparing these financial statements, the trustees are required to:
▪ select suitable accounting policies and apply them consistently;
▪ make judgements and estimates that are reasonable and prudent;
▪ state whether the financial statements have been prepared in accordance with the relevant financial reporting framework, identify those standards, and note the effect and the reasons for any material departure from those standards; and
▪ prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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 Companies Act 2006. 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 27 April 2025 and signed on its behalf by:
Peter Callaghan
Trustee
Mary Bannon
Trustee
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Two Roads Emotional Health and Safety CIO
STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating an Income and Expenditure Account)
| Unrestricted Funds 2025 |
Total Funds 2025 |
Unrestricted Funds 2024 |
Total Funds 2024 |
||
|---|---|---|---|---|---|
| IncomingResources | |||||
| Activities for generating funds |
3871 | 3871 | 4344 | 4344 | |
| Resources expended | |||||
| Charitable activities | 38729 | 30829 | 21133 | 21133 | |
| Other expenditure | nil | nil | 3367 | 3367 | |
| Total Resources Expended | 38729 | 38729 | 24600 | 24600 | |
| Net outgoing resources before transfers |
(27658) | (27658) | (20156) | (20156) | |
| Transfers between funds | Nil | Nil | Nil | Nil | |
| Net movement in funds for the fnancialyear |
(27658) | (27658) | (20156) | (20156) | |
| Total funds beginningofyear | 28977 | 28977 | 49133 | 49133 | |
| Total funds at end ofyear | 1319 | 1319 | 28977 | 28977 | |
The Statement of Financial Activities includes all gains and losses recognised in the financial year. All income and expenditure relate to continuing activities.
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Two Roads Emotional Health and Safety CIO
BALANCE SHEET
as at 30 November 2025
| Current Assets | 2025 | 2024 |
|---|---|---|
| Debtors | Nil | Nil |
| Cash at Bank | 2119 | 30199 |
| Creditors: Amounts falling due within oneyear |
800 | (1222) |
| Net Current Assets | 1319 | 28977 |
| Total Assets less current liabilities |
1319 | 28977 |
| Funds | ||
| General Fund(unrestricted) | 1319 | 28977 |
These financial statements have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.
For the financial year ended 30 November 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.
The trustees confirm that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 and for preparing financial statements 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 its profit and loss for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charity.
Approved by the Board of Trustees and authorised for issue on 27 April 2025 and signed on its behalf by
Peter Callaghan
Trustee
Mary Bannon Trustee
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Two Roads Emotional Health and Safety CIO
ACCOUNTING POLICIES
for the financial year ended 30 November 2025
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 for Smaller Entities (the FRSSE) (effective 1 January 2015)", the Companies Act 2006 and "The Financial Reporting Standard for Smaller Entities (effective January 2015)".
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.
Cash flow statement
The charity has availed of the exemption in FRS 1 from the requirement to produce a cash flow statement because it is classified as a small charity.
Restricted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the donors. Such purposes are within the overall objectives of the charity.
Unrestricted designated funds
Unrestricted funds consist of General and Designated funds.
▪ General funds represent amounts which are expendable at the discretion of the board, in furtherance of the objectives of the charity.
▪ Designated funds comprise unrestricted funds that the board has, at its discretion, set aside for particular purposes.
These designations have an administrative purpose only, and do not legally restrict the board's discretion to apply the fund.
Incoming Resources
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.
Resources Expended
Expenditure is analysed between costs of charitable activities and raising funds. The costs of each activity are separately accumulated and disclosed, and analysed according to their major components. Expenditure is recognised when a legal or constructive obligation exists as a result
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Two Roads Emotional Health and Safety CIO
of a past event, a transfer of economic benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the
work of the charity but cannot be attributed to one activity. Such costs are allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the charity's taxable profits and its results as stated in the financial statements.
Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
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Two Roads Emotional Health and Safety CIO
Notes to the financial statements for the financial year ended 30 November 2025
1. GENERAL INFORMATION
Two Roads Emotional Health and Safety CIO is a company limited by shares incorporated in England. The registered office of the charity is 38 London Road, Datchet, Slough, SL3 9LN 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. INCOME
2.1 OTHER TRADING ACTIVITIES
| Other trading activities |
Unrestricted funds |
Restricted funds | 2025 | 2024 |
|---|---|---|---|---|
| Trainingfees | £3871 | £nil | £3871 | £4344 |
3. EXPENDITURE
3.1 CHARITABLE ACTIVITIES
| Direct Costs |
Other Costs |
Support Costs |
2025 | 2024 | |
|---|---|---|---|---|---|
| Expenditure on charitable activities |
£31529 | £nil | £nil | £31529 | £20003 |
| Governance Costs | £nil | £nil | £nil | £nil | £1130 |
| £31529 | £nil | £nil | £31529 | £21133 |
3.2 OTHER EXPENDITURE
| Direct Costs | Other costs | Support Costs |
2025 | 2024 | |
|---|---|---|---|---|---|
| Other expenditure |
£nil | £nil | £nil | £nil | £3367 |
3.3 GOVERNANCE COSTS
| Direct Costs | Other costs | Support Costs |
2025 | 2024 | |
|---|---|---|---|---|---|
| Governance Costs |
£nil | £nil | £nil | £nil | £1130 |
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Two Roads Emotional Health and Safety CIO
- EMPLOYEES AND REMUNERATION Number of employees The average number of persons employed (including executive trustees) during the financial year was as follows:
| 2025 | 2024 | |
|---|---|---|
| Full time | 1 | 1 |
| Part time | nil | nil |
| Staf costs | ||
| Salary | £12221 | £19500 |
| Redundancy | £16500 | £nil |
7. DEBTORS
| 7. DEBTORS | ||
|---|---|---|
| 2025 | 2024 | |
| Other debtors | £nil | £nil |
8. CREDITORS
Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| Taxation and social security costs |
nil | £241 |
| Accruals and deferred income |
800 | £981 |
| Total | 800 | £1222 |
9. RESERVES
| 9. RESERVES | ||
|---|---|---|
| 2025 | 2024 | |
| At the beginningofyear | £28976 | £49133 |
| Defcit foryear | £(27657) | £(20157) |
| At end ofyear | £1319 | £28976 |
10. CONTINGENT LIABILITIES
A contingent liability exists to repay grants where the conditions of funding are no longer met.
11. POST BALANCE SHEET EVENTS
There have been no significant events affecting the charity since the financial year end.
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