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2025-05-31-accounts

Charity registration number 11915292 (England and Wales)

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

Trustees P Morrison K Warner L Nicoll (Appointed 11 January 2025) A Mills (Appointed 29 September 2025) S Maskell (Appointed 29 September 2025) Charity number 11915292 Registered office 11 Deanes Close Dovercourt Harwich CO12 4JH Independent examiner Daniel Insley BA FCA c/o The Old Exchange 64 West Stockwell Street Colchester Essex CO1 1HE

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

CONTENTS

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 14

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MAY 2025

The trustees present their annual report and financial statements for the year ended 31 May 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's CIO's Constitution, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

North Essex Support Team (NEST) is an entirely volunteer-led charity. We pay no salaries and are supported by a dedicated core team of approximately 10 regular volunteers who manage the day-to-day work of the charity. During larger support initiatives, this is supplemented by over 150 volunteers from the local community.

Governance is provided by a Board of five trustees who oversee the charity’s operations and contribute their professional skills where required

Our principal expenditure relates to the storage of furniture prior to delivery, administration and accountancy costs, operation and maintenance of an ageing delivery van, insurance, heating and electricity.

Despite the ongoing financial crisis and the increasing difficulty in securing funding, NEST has continued to expand its support to the poorest and most vulnerable households across North Essex.

Alongside our core activity of providing pre-loved and new furniture, NEST delivers a number of major initiatives aimed at tackling food and clothing poverty.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance

Beds for Children Initiative

In 2024–25, NEST once again prioritised its Beds for Children programme. National research shows that almost one million children in the UK do not have a bed of their own. Many sleep in damp, mouldy or unsafe conditions, including broken beds and worn-out mattresses. These circumstances are linked to long-term ill health and negative impacts on education and behaviour, particularly for children with ADHD and autism.

During the year, using a combination of grant funding and reserves, NEST delivered:

More than 150 of these beds were brand new. Every bed was supplied with new sheets, pillowcases, duvets, duvet covers, pillows, and where required, mattress protectors and pyjamas.

Through a partnership with Colchester Blanketeers Community Knitting Group, each child also received a handknitted teddy bears.

In addition, over 100 sets of bedding were delivered, alongside pre-loved double beds, mattresses, towels, chests of drawers, bedside cabinets, and essential household items including crockery, cutlery, saucepans, kettles, toasters, microwaves, rugs and carpets.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

Disability and Mobility Support

NEST continues to collect and re-home specialist equipment for disabled and vulnerable people, including wheelchairs, walkers, commodes, perching stools, shower stools, shopping trolleys and wheeled trays.

During the year we re-homed:

These items enabled individuals, including young mothers recovering from major strokes, to leave their homes, take their children to school and regain independence.

Referrals and Demand

A reduction in provision from other charities and agencies has led to a significant increase in referrals to NEST. We now receive referrals from social care, family support services, local authorities, schools, district nurses, social prescribers, GPs, police, NHS services, prisons, probation services and other charities.

Volunteer drivers are routinely collecting and delivering donations every Monday and Friday, and frequently on additional days to meet demand.

Instant Crisis Support

NEST provides limited emergency financial support to families in immediate crisis, for example where there is no electricity, heating or food. Referrals are made by telephone via partner agencies. In such cases, NEST transfers funds directly to families’ bank accounts to allow them to purchase food and restore essential utilities.

This support is intended as a one-off intervention to provide short-term stability while longer-term solutions are arranged. It is used approximately two to three times per month.

Slow Cooker Club

NEST completed 50 Slow Cooker Club placements this year. Each participating family receives:

Over recent years, more than 250 families have benefited from this scheme. Participants are supported through a dedicated Facebook group, enabling families to share recipes and offer mutual support.

In 2024, NEST partnered with Refugee Action for Migrants and Asylum Seekers (RAMA) to create a Slow Cooker Club for Afghan asylum-seeking families. This required sourcing halal food suppliers, adapting recipes and building trust with families unfamiliar with UK support services. The project has strengthened NEST’s ability to work with Muslim and asylum-seeking communities.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

One Beautiful Day Free of Poverty (Christmas Project)

This initiative has now run for eight years and aims to ensure vulnerable families experience a dignified and joyful Christmas Day.

Each family receives:

In Christmas 2024, NEST supported 168 families across North Essex, as well as providing support for homeless individuals, young people leaving care and residents of Colchester Women’s Refuge.

Winter Warmers

For the past ten years, NEST has run the Winter Warmers programme, collecting warm clothing, coats, footwear, blankets and duvets and distributing them through pop-up shops across North Essex. Items are provided completely free of charge.

Social workers, schools and charities also attend these events to collect clothing for vulnerable individuals. Over the last decade, more than 175,000 items have been re-homed through this scheme.

Prom Dresses and Suits

NEST operates a free prom outfit scheme to prevent families falling into debt or young people missing out due to poverty. Donations of dresses, suits, shoes and accessories are collected and distributed through community events.

Each event includes volunteer personal shoppers, seamstresses for on-the-day alterations, photographers and a celebratory presentation area. Families attend from across the region, and the initiative continues to grow.

Home from Hospital and Palliative Care Support

NEST provides free practical support to enable individuals to return home from hospital or receive end-of-life care at home. This includes moving beds and furniture within properties to create space for medical equipment.

We work closely with hospitals, district nurses and care providers. Most requests are completed within 48–72 hours, enabling individuals to recover or spend their final days in familiar surroundings.

Environmental Impact and Responsiveness

NEST demonstrates strong environmental responsibility through the reuse of pre-loved furniture and clothing. The charity also prides itself on rapid decision-making and the ability to respond quickly to urgent need, often delivering support within hours of referral.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

Financial review

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Structure, governance and management

The Charity is a Charitable Incorporated Organisation (CIO), subject to the provisions of its Constitution.

The trustees who served during the year and up to the date of signature of the financial statements were: P Morrison

K Warner L Nicoll (Appointed 11 January 2025) A Mills (Appointed 29 September 2025) S Maskell (Appointed 29 September 2025)

Recruitment and appointment of trustees

Recruitment is advertised via social media. The NEST committee understand as part of its constitution it is required to have 3 trustees at all times and is taking action to ensure this is implemented in practice.

In the future NEST committee will extend the reach of its trustee recruitment by advertising at local events, updating it's website and continuing its drive on social media.

None of the trustees has any beneficial interest in the CIO. All of the trustees are members of the CIO and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

P Morrison

Trustee

18 March 2026

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

I report to the trustees on my examination of the financial statements of North Essex Support Team (N.E.S.T) CIO (the charity) for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Daniel Insley BA FCA

c/o The Old Exchange 64 West Stockwell Street Colchester Essex CO1 1HE 18 March 2026

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MAY 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
3
33,137
15,800
Total income
33,137
15,800
Expenditure on:
Charitable activities
Charitable activities
4
45,847
7,634
Total expenditure
45,847
7,634
Net income/(expenditure) and
movement in funds
(12,710)
8,166
Reconciliation of funds:
Fund balances at 1 June 2024
90,298
-
Fund balances at 31 May 2025
77,588
8,166		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
48,937
35,476
35,197
48,937
35,476
35,197
53,481
30,912
35,197
53,481
30,912
35,197
(4,544)
4,564
-
90,298
85,734
-
85,754
90,298
-		 Total
2024
£
70,673
70,673
66,109
66,109
4,564
85,734
90,298

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

BALANCE SHEET

AS AT 31 MAY 2025

Notes
Fixed assets
Tangible assets
10
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
12
Unrestricted funds
13		 2025
£
85,034
(2,112)		 £
2,832
82,922
85,754
8,166
77,588
85,754		 2024
£
93,403
(6,880)		 £
3,775
86,523
90,298
-
90,298
90,298

The financial statements were approved by the trustees on 18 March 2026

P Morrison Trustee

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2025

1 Accounting policies

Charity information

North Essex Support Team (N.E.S.T) CIO is a Charitable Incorporated Organisation registered with the Charities Commission.

1.1 Basis of preparation

The financial statements have been prepared in accordance with the charity's CIO's Constitution, the Charities Act 2011, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention . The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Motor vehicles 25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Basic financial assets

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost.

Financial assets comprise cash at bank and in hand. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital.

Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The trustees do not believe the accounts to contain any significant accounting estimates or judgments.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
33,137
-
Grants
-
15,800
33,137
15,800		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
33,137
35,476
11,297
15,800
-
23,900
48,937
35,476
35,197		 Total
2024
£
46,773
23,900
70,673

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

4 Expenditure on charitable activities

Charitable Charitable
activities activities
2025 2024
£ £
Direct costs
Depreciation and impairment 944 1,259
Direct charitable activities 40,862 47,235
Storage costs 2,352 6,238
Van costs 2,123 5,128
Other costs 4,768 2,569
51,049 62,429
Share of support and governance costs (see note 5)
Governance 2,432 3,680
53,481 66,109
Analysis by fund
Unrestricted funds 45,847 30,912
Restricted funds 7,634 35,197
53,481 66,109
5 Support costs allocated to activities
2025 2024
£ £
Governance costs 2,432 3,680
Analysed between:
Charitable activities 2,432 3,680
6 Net movement in funds 2025 2024
£ £
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements 2,432 3,680
Depreciation of owned tangible fixed assets 944 1,259

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MAY 2025

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2025 2024
Number Number
Total - -
There were no employees whose annual remuneration was more than £60,000.

9 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10 Tangible fixed assets

Motor vehicles
£
Cost
At 1 June 2024 8,950
At 31 May 2025 8,950
Depreciation and impairment
At 1 June 2024 5,174
Depreciation charged in the year 944
At 31 May 2025 6,118
Carrying amount
At 31 May 2025 2,832
At 31 May 2024 3,775
11 Creditors: amounts falling due within one year
2025 2024
£ £
Accruals and deferred income 2,112 6,880

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 June 2024 Incoming Resources At 31 May
resources expended 2025
£ £ £ £
Community360 - 10,800 (2,634) 8,166
Essex County Council - 5,000 (5,000) -
- 15,800 (7,634) 8,166
Previous year: At 1 June 2023 Incoming Resources At 31 May
resources expended 2024
£ £ £ £
Community360 - 21,297 (21,297) -
Essex Association of Local Councils - 4,000 (4,000) -
Essex County Council - 8,000 (8,000) -
Colchester City Council - 1,900 (1,900) -
- 35,197 (35,197) -

The above grants have been restricted by the funders to be used for the specific purpose of the supply of beds and towards the One Day Free of Poverty annual project.

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024 Incoming Resources Transfers At 31 May
resources expended 2025
£ £ £ £ £
Hampers 3,786 - - (3,786) -
Furniture Moves 9,118 - - (9,118) -
Winter Warmers 505 - - (505) -
General funds 76,889 33,137 (45,847) 13,409 77,588
90,298 33,137 (45,847) - 77,588

NORTH ESSEX SUPPORT TEAM (N.E.S.T) CIO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MAY 2025

13 Unrestricted funds (Continued)
Previous year: At 1 June 2023 Incoming Resources Transfers At 31 May
resources expended 2024
£ £ £ £ £
Hampers 6,697 - (2,911) - 3,786
Furniture Moves 15,000 - (5,882) - 9,118
Winter Warmers 672 - (167) - 505
General funds 63,365 35,476 (21,952) - 76,889
85,734 35,476 (30,912) - 90,298
14 Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2025 2025 2025
£ £ £
At 31 May 2025:
Tangible assets 2,832 - 2,832
Current assets/(liabilities) 74,756 8,166 82,922
77,588 8,166 85,754
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 31 May 2024:
Tangible assets 3,775 - 3,775
Current assets/(liabilities) 86,523 - 86,523
90,298 - 90,298

15 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).