Charity number.. 1198414 High Level (Northern) Trust CIO REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENOED 3110312024 High Level (Northeml TNst CIO FINANCIAL STATEMENTS FOR THE PERIOD ENDED 3110312024 TRUSTEES Stephen DuGkworth Ichaimianl Russell Morley Jane Young Nasim Ashral Stuart 8iotnley (freasurer) David Chorlton Caroline Page REGISTERED OFFICE Champness Hall Orake Street Rochdale LanG8shire OL16 1P6 CHARITY NUMBER 1198414 INOEPENOENT EXAMINER David Gibson ACA Gibsons Accounlanls Ltd Chartered Ac£ounlant5 226 Oldmam Road Rochdale Lanca5hire OL112ER BANKERS HSBC 2 Yorkshire Street Rochdale OL16 1E page 1 High Level (Northern) T￿st CIO ACCOUNTS FOR THE PERIOD ENOED 3110312024 CONTENTS Page Report ol lh¥ Tru$lee5 3106 Independent Examinerfs Slatemenl Slalernent ol Finan¢ial A￿lY*￿e9 Balance Shoel Notes to Ihe Accounts 1010 16 High Level INortheml Trust A Charitable Incorpordted Organisation TRUSTEES, REPORT FOR THE PERIOD ENDED 3110312024 The Iruslees present their report and aw)unts for the p￿Tod ended 31A1312024 STRUCTLIRE GOVERNANCE ANO MANAGEMENT The charity Was Ollginally fomed as High Level (Northeml Tiust ¢harity numbei 1 IIXA99 in 2002 and was transferred to a CIO charily number 1198414 during 2022_ Governin document The organisabon Is a Charitable Incorporaled organisali￿ Incorporat￿ on 2V March 2022. The Charity was established under a Foundation Model Conslrtulion which establishes Ihe objecb'ves and powefs of the charitable organisalion and is governed und8f Its c￿Stitut￿n. ointment ol Trustee5 Apart from the first charity Iiuslees, every Irusiee musl be appointed for a lemi of three years by a resolution passed 81 a properly convened meeting of the charity trustees. In selecting individuals lor appointment as charity Irusiees, the charity Iruslees musl hav• regafd to the skills. knowledg& and experience needed lor the effective administraiion ol the CIO. The Trustees are made up ol members Irom a broad skn'115 base induding a local businessman, service users, councillors. other professiona15 and probation and prison worker5. Due lo the nature ol ¢ru9 abuse, we try lo ensure the needs of our clienlele +s reflected by Inviling members who have experience olthe effects ol substan use either personally or prol&ssionalty. Thg trustees who have 8eNed during Ihe period are set tsul ￿ page 1. The Iruslees meet bi-monlhty lo dis¢u$s with key sthff and deal with th8 adminislralion ol the eharily encompassing Ihe strategic vision. financial acu￿n13bll1IY and risk man8gem&nt. The operational rnanagemeni ol the organisation is undertaken by the CEO Mr Callum Jones who works closely with the Board ol Trustees. na ernenl The Trusteès have conducted a review ol ihe major risks to vthich the charity is exposed and systems have been established lo Miligale those risks. These include the implementation of procedures lor authorisalion of all Iransactions and projects and lor ¢nsuring the consistenl quality ol the delivery of all operational aspects ol the haritable organisation. These procedure$ are periodically rgvitwed to ensu￿ ihai trey still rneel th¢ needs ol the charity. FINANCIAL REVIEW The results of Ime period and the charity's financial positK*n al the en¢J ol the period 8re shown in the allached financial slatemenls. The asset5 and reserve5 01 High Level (Northeml Twst charily number 11￿99 were transferred into High Level (Ntsrthernl Trust CIO during the period. During the period the Charity had income of £281.666 12023 £251.7LX)l and expenditure was £242.819 12023 £238,9721 resulting In a Surplus of £38.84712023 £12,728) serves The trustees have a strategy to continue lo build ￿SelVeS through ￿anned operating surpluses in order lo ensure the continued actlV1ties ol the company in Umes of reduced income. page 3 Hlgh Level (Northeml Twst A Charitablt Incorporated Organisation TRUSTEES. REPORT FOR THE PERIOD ENDED 3110312024 PUBLIC BENEFIT STATEMENT The Trustees have had due regard lo the Chaiity Commission's guidance on public benefii when reviewing the charity's objectives and planning its lulure activities. This annual report will aim to demonstrate the link between our chafiiable activily and how this benefits our service users. The objectives ol the chafilable incorporated orgarhisalK)n ICIOI are:. -The relief o151ckness and the rehabilitation of Ihose suffwing from any kind of addith'on or stress related i51ness through hLlistLC Iherapeuli¢ treatments. The slialegies employed to assist the Charity lo meet Ihese objeclives Ir￿Ur acc8ssing health anij soaal care; To provide adyice and support lo improve ovefall personal, social and family fundioning.. To provide holisbc and Iherapeutic Inle￿entI0nS'. - To provide information at)out other Services and lo refer where appiowale., . To provide group work sessA?ns'. - To provide a package ol inieryeniions delivefed in Ihe conlext of 8 car& kgan with regular key Wofking. This will in¢lude a lange ol Inlerventions to address subsiance use l e.g. harrn reduction Inte￿entions. biièf inlervenlions and 5uppori lo address other needs such as housing Support. child cale support, job seeking elcl, Workiry in partnership with other agenoes lo ensure the w￿e$l r8nge ol Se￿ice3 are available lo meet clients nèèds. ACHIEVEMENTS AND PERFORMANCE OvèNiew The main areas ol charitable activity are the provisim of open access day care lor people with addiciions The centre runs a full iimetable lor groups. 1-1 sessional wort and therapies with an aim lo support service users in recovery from substance use and other addidive behaviours. P89e 4 High Level (Northeml Trust A Charitable Incorpordted Organi58tion TRUSTEES. REPORT FOR THE PERIOD ENDED 3110312024 Impact We have cofflpleted our end ol year èvaluation whith h8$ In¢lu¢Jed 8 questionnaire distributed lo our service users, ielephone inlewviews and a review of all of our monitoring data We have provided our quantilalive analysis ol our impact against targets In the latAe below. Tar 01 270 people engaged oveiall, 200 people supported ai an one time 60.10 ol individuals will report that they no longer useldrink dependenlly Idailyl lor al least 6 monlhs or more andlor cnnlinue lo receive support from the ro ramrne.. 600/0 ol Individuals with addiction issues will report redU￿d feeling5 01 anxiety or depression, 649 Ind1viduals have been engagecl On oin caseload - 339 73% reported Ihal they no longer usodldrank dependenlly 93% 01 individuals have rèported improved anxiety 91% of individuals h8¥e reported improved de rèssK>n 72% ol individuals havè ￿ported improved anger 600/0 ol Individua15 Wlth addict￿n issues will ￿port improved an irnproved abilily to manage their anger.. 60 ol individuals will report improved s with famil members andlof frien¢Js". 60°/o of Individuals will report increased ac¢e$s to support which alleviates the impatts ol scdal 73.5¥0 Service Users have rèported that Ihey have had im roved relaiionshi s wilh friends and laniil 72¥0 ol survey respondents r&port8d reduced loneliness and is018tion. 60'I'0 of individuals will report in¢re8sed access lo support to help them maintain good levels of health and wellbein 91V• said Ihey had better ac¢e8s to serniicgs 01 the 334 Service Users who movad on frc#n Ihe s&rvirA this year, 77% sutte$8fvlly compl818d treatment wilh U8. In addition lo the inlormalion outlined above. ¢Jata from our recenl ques1￿naIreI69 respon6esl shows that... 64fj/o reported belter social skills 50.SWo reported being more a¢tive 75D/o reported feeling less likely lo ￿lapse 84.10 reported having beller coping stralegies FUTURE PLANS Funding for 2024125 has been seojred as follows'.- Naiional Lottery Community fund £77.252 Nation81 Lollery Community fund- Know your neighbour £22 384 Henry Smith Chanly £60.0(X) Lloyds Bank Foundation £25.OQ) RMBC £94.980 Garfield We51on £20.OC Eleanor Peal Foundation £5.0 Screwfix Foundation £5.1)00 Olhei funding sources are being sought. page 5 High Level INorthèrnl TNst A Charitablè Incorporated Organisation TRUSTEES REPORT FOR THE PERIOD ENDED 3110312024 STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees ale responsible for preparing the Trustees. Annual Report and the financ*1 st8lemenls in accordance with the applicable law and UK WP. Chanty Law requires the trustee5 to prepare financial statements foi each financial year which give a view ol the stale ol affairs of the charitable incorporatèd or9anisation and olinc4)ming resoufces and application of resour￿$. including the income and eX￿nditUre ol the ¢haftsble Incorporat￿ ts that year. In preparing those financial stalt)menls the trustees are required to.. - select suilable accounting poliaes and th&n apply them cowslentty; - observe the methods and principles in Ihg Charibes SORP; - make judgements and eslimales that are ￿aSona￿e prud•nl; - stsle whether applicable accounting ￿andardS have been followed. subject to any material departures (Jisclosed and explained in the financial slalements.. and prepare 11)e financial statements on the going con￿rn basi8 unless il is appropriate to presum¢ that the charitable ¢¢mpany will ¢ontsnuè in operation. The Trustees are responsible lof keeping proper accounting records wh￿h disdose with reasonable a¢¢ufacy al any lime the financial position ol the charitable company and which enable them lo ensure that the financial statements comply with the Companies Aa 2011 They are also responsible for safe9uarding the assets ol the Chariiable ¢ompany and hence lor taking reasonable sieps for the prevenD"on and do1￿110￿ ol fraud and other Thi5 rewt was approved by Ihe Board ol Trustees on 25104r2024 and swJned on their behalf by.. Steptten Duckworth (Chairman) page 6 High Lèvel (Northern) Trust A Charitable Incorporated Organi5ation INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE PERIOO ENDED 3110312024 I report on the financial statements ol High Level (Northeml Trust CIO for the period ended 31, March 2024. which are sel out on pages 8 to 16. RESPECTIVE RESPONSIBILITIES OF TRUSTEES ANO EXAMINER The charily's trustees are responsible for the piepaialion of the ac£oun15 The trustees consider th31 an audit 15 not required lor this year under sedion 144121 of the Chanties Act 2011 Ilhe 201 l Act) and that an Independent examination is needed. The charity's gross income exceeded £250,0￿) and l am qualified to undertake the examination by being a qualified member ol ICAEW. Having satisfied rllyself that Ihe charity is not sutr4.ect to an audit and is eliuible fo( independent examinatK)n, il is rny responsibility to.. . examine the accounts under section 145 of the charit￿s Ad, follow the procedures laid down in the 9gne(al given by the Charity Commis$K)n lund8r Section 14515llbl ol the Charities Actl., and - slate whether particular matt&rs have Come to my attenlion. BASIS OF INDEPENDENT EXAMINERS STATEMENT My examination was carrie¢J out in accordance with general Directions given by Ihe Charity Commission. An examination Includes a review of Ihe accounting records kept by the charity and a Comparison ol the accounts presented wilh Ihose records. It also indudes considèralion of any unusual items 01 dis¢losur&s In the ac¢ounls and seeking explanation5 from you as twst¢es conceming any such matters. The procedures undertaken do not provide all the evidence lttat would be reouired in an audit. and consequently no opinion 15 given as lo whether the accounis presenl a true and lair vievf and the report is limited to Ihose matlers sel out in the stalemenl below. INDEPENDENT EXAMINERS STATEMENT In connection with my examination, no matter has come to my 8tienlion which gives rne cause to believe that in, any malerial respect". the accounling ￿cOrdS were not kept in accordance wth sedion 130 of the Charities Act., or the accounts did not accord with the a¢oxJnting records. Oi the accounts did not COm￿Y with Ihe aoplicatme ￿qUirementS concerning the lorrn and content of accounts set out in the Charities IAccounls and Repo￿) Regulations 2008 other than any requirement that the ac¢ounts give a"(rue and lairf vsew vthich is Thjt a matter considered as part ol an independent examination. I have come across no other matters in connedion with the exarnination lo which 8ttenlion should be drawn in this report in order to enable a proper understanding of Ihe accounts lo be reached. Oavid Gibson ACA Gibsons Accounlanls Ltd 226 Oldham Roa¢J Rochdale OL112ER Date ". 2510412024 page 7 High Level (Northern) Trust CIO Statèmènt of Financial ActlvitiÈs for the year ended 3110J12024 2024 2023 noto Unrestricted Ivnds Restricted funds Total Total Income Donations and legaries Charitable aclivilie5 Grants Total Income and endowments Expènses Costs of raising fund$ Expendilure on Chairtabk activities Total Exp•fi8es 2.617 51.818 2.617 1.969 227.231 279,049 249. 731 227.231 281,666 251. 7QO 54,435 24,406 205,173 240.319 214.566 207,673 242,8t9 238,972 35.146 35,146 Net In¢ome 19,289 19.SS8 38.847 72.728 Net movem•nt In funds.. Not lrt¢ome lor the y•ar Total funds brought Iofwar¢J Net funds Garrled forward 19.289 63,383 19,5S8 38.847 63.383 19.558 102.230 12. 728 50,655 82,672 63,383 This slalemenl ol financial aclwilies indudes all gains and losses rwnised in the year. All in¢c4nè and expenditure derive from conlbnuing activities. The not85 form an inlegral parl of these ar￿Unis. page B High Level INorth•ml Tr¥Jst CIO BALANCE SHEET AT 3110312024 2024 2023 Notes CURRENT ASSETS Debtors lamounls falling due wi¢hin one yeafl Cash al bank and in hand 1.291 147,529 148.820 234 124,238 724.479 CREDITORS.. Amounts falling due within on• year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 46.5 61.089 102.230 102.230 63,383 63,383 CAPITAL AND RESERVES Unreslricted fund8 11 Unrestricted income funds Unrestriclod designated funds R$stri¢l#d fvnd¥ 69.068 13,604 19,558 102,230 55,957 7,426 12 S3.383 Approved by the board of trustees on 2510412024 and $igned on their behalf by Siuart mley page 9 High Level INorthernl Trust CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 3110312024 1. ACCOUNTING POLICIES ta. Basis of Accounting These accounis have been prepared under the historical cost convention wlh items recognised al ¢osl or transaction value unless otherwise slated In Ihe relevant notes to these a¢cotJnls. The accounts have be&n prepared in a¢¢ordance wilh A¢¢wnb"ng and Reporting by Char41Tres. St8letnenl ol Recommended Practice applicable lo chanlEes preparirrfJ their accounti in acwrdanee with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 leffectrve 1 January 20151- Charities SORP IFRS 1021, the Finanaal R¥porting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021 anrj the Charitiès Act 2011. High Level (Northeml Tw$1 CIO meets the definI1￿n of a public benefil enb.ty under FRS 102. Preparation of the accounts on a going con¢em basis The ¢harrty reported lolal unrestrided bjnds al the yeai end of £82,672 and has alieady secured a significant amount of funding lor the ¢urreni year. The Iruslee8 are ol the ¥iew that Ihe imrnediale bJlur& ol Ihg charily for the next 12 10 18 months 1$ secuie and that on Ihis basis the chanty is a g￿ng concern. 1b. Incomsng Re8oure•$ All incoming resources are included on the Stalemenl of FinanrAal Adiviliès when the tharity is legally enlilled lo ltye illcorne and Ihe arnounl can be quanlif5ed wilh reaSona￿e accuiaw. Voluniary Income is received by way ol donaiions and grft$ ana is induded in full in Ihe staiement of Financial A¢iivitie5 when receivable. Income fiorn governmeni and other grants. whethef 'c8ptsf grants ry'fevenue. grants. Is recognised when ltte charity has eniillemenl lo the lund5. any perforMa￿e ¢￿ditIOnS attadied to the grants have been mel. il Is probablo that the income will be received an¢J the amount can be measured reliably and is not delerred. Incorne received in advance ol lh& provision ol a $peofied seryice is deffrr￿ until the criteria ol income recognition are mel. 1c. Resourc¢$ Expended Expen(Jilure is accounled lor on an a¢xruals basis and has Wn da55ified under headsngs that 89gregale all cosl related to Ihe category here costs cannot be direuiy altribuled lo pa￿.¢￿Ilar headin9S they have been allocated to adivilies on a basis consistent with the use of resources. The Charity Is not registered lor VAT. thus all costs a￿ shown indusive of VAT charged. 1d. Allocation and Apportionment of Costs All costs relate lo the single activity ol the charity and are wnised aG¢ordingly. page 10 High Level INorthernl Trnst CIO lè. Fund Accounting Unfeslii¢ied lund5 can be used in accordance wth ihe charitable objectives at the dis¢relion ol the trustees. Restricted funds can only be used for partiGu131 restricted purposes wrthin the objects ol the charity. R85triclions arise when spe¢ifiÈd by the donor or when funds are raised lor par￿'Cular restricted purposes. Designated funds are funds sel aside by the trustees out of unfestr￿ed general funds lor the specific future purposes or projects If. Cash Flow Statement FRS 1 The company has tsken advantage olthe exemption in Ihe Charity"es SORP {FRS1021 from indkhjing a slalernent ol cash flows in Ils a¢counls lg. Pension Costs The company operates a defined contribution pension 8¢heme. The pensTron charge rep¥esenls the amounts payable by the company lo the lund In respec¢ ol ihe year page11 High Lèvel INortheml Trust CIO NOTES TOTHE ACCOUNTS FOR THE PERIOD ENDED 3110312024 ANALYSIS OF INCOME Unrèstricted funds ReSt￿¢t¢￿ fijnds Total 2024 Total 2023 Donatlons and legarles Donations 1.712 905 1.712 97 East la west sponsorèd walk Gift 905 1.8T2 1.969 2.617 2.617 Charltsbl* actlvltres Income from Grants N3tr.onal Lotiory Comrnunty Fund NaLor,al Lottery Know your Nel3￿.￿0￿rh0od Rmec Funding Nenry Smrth Charty Rank F¢undaton Garfield Weston Faundatson Trustt)ouse 81.377 81,377 83,503 22,384 22.384 48,470 60.000 15,000 20,000 48.470 60,000 15,th)0 46.895 47.625 20,000 16.669 J,335 3.000 26. TQ6 249. 75 f 20,Q)O Aebon fogether Lloyds Foundthon 31,818 31.818 279.049 227,231 High Levèl INo¥thèrnl Trust cio NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 3110312024 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestrlcled Restrkted funds Tothi 2023 Total 2024 RaSslng lund$ Fundraising costs 24.4Q6 24.406 Unr¢$trl¢tsd funds A￿trI¢l#￿ rKIs Toral 2023 Totsl 2024 cha￿￿￿1* a¢tlvltl¢s Dlreci Costs M8dic* sup￿10% Theraptst eosts Stav Training In$uran¢o 91 121 1S.187 1,357 1.825 13.342 22,039 134 1.721 1.523 1.s23 877 895 T8Won• Traval ¢￿ts c￿aning Printirs. ytatsorwy & pc6tag8 Food provisioni cl1￿1 trips Volunioer ￿$t1 1.449 224 331 75 718 1.441 630 2.C67 2.0S7 70S 234 Ath¢rt$irYJ Water 19) 300 193 1¥3 2,192 137 Hoat & light Rent Repair$ and rw)owJl$ Ge￿ra1 vrn968 810 1.029 9.60Q 743 17,32S 478 1.221 176.1 4,085 144.853 16).&)S NIC ￿n￿OY•r (wages and salar*sl c￿￿bu￿Ory& 11.24S 4.110 1.464 11.621 442 36S8 3,184 1.180 IT Support Sutsscriptws 444 18 Professonal fees monitcKiry & evaluation 6.251 Bank thar￿S Sundry expens8$ Governance Costs A¢cwntancy & payr￿1 IndeperKlent eX*tMner5 fee 370 112 4e2 300 240 1.530 720 214.566 35.146 205,173 240.319 Page 13 High Level (Northeml Trust CIO 6. FEE PAID FOR EXAMINATION OF THE ACCOUNTS 2023 Independent examiners lees lor reporting on Ihe accounls Payroll and accounlancy fees pa￿ to the examinèr 720 1.08 720 There were no other fee5 paid to the examiner. 7. ANALYSIS OF STAFF COSTS AND THE COST OF Key MANAGEMENT PERSONNEL Employee costs during the year amounted lo". 2024 2023 Wages and salarEs Social security Costs Pension costs 178.130 11.245 144,853 11.621 The avtrfage number of employees w&r8'.- Activities in furtherance ol Ihe charrty's obj'ectives No employee fecwved remuneration in excess of £60.c￿￿. The Chariiy operates a defined contribution pension scheme. The employers pens¢on costs ropr*s&nl ¢oniribu110115 payable by the charity lo the fund. . CORPORATION TAX The charity is exempt from lax on income and gains lalling wrthin section 505 of the Taxes Ad 1988 or seciitsn 252 01 the Taxation of Chargeable Gains Act 1992 lo the extent that these are applied to rts tharitable objeclives. 9. DEBTORS 2024 2023 AmoufTr15 falling due wlhin or* year". Trade debtors 892 Prepayrnenls 234 page 14 High Level INorthernl Trust CIO 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals 1.680 13.582 Oeferred Incorne 47.507 46,$90 61.089 11. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS Brought forward Incomin9 r¢$ource5 Outgoin9 Tr*nsfgrn resources Carried forward General knnd 55,957 2.617 20.OC(I 31,818 13,6811 I20.0￿) 111,4e61 135.1471 14,175 69.068 Garfield Wesion Founilation Lloyds Foundation 7,428 63.383 114,1751 13,803 82,871 54,435 Garfield Wesion Foundation award 1$ for the overall budget ol High Level INorth*rnl Trust CIO Lloyds.Foundalion award is l(¥ the over￿1 budg8t ol High Level (Northern) Twsl CIO 12. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS Brought lorward Incomlng Outgoing resoureos ￿80￿rG*S Transfers Carrled forward Henry Smith Charity Rank Foundation 60.OCQ 15,LVJ 48.470 {55.2971 115.OQM]I 143.281} 4,703 RMBC Funding National Lollery KYN National Lottery Communty Fund 5,189 22.384 114.088} 8,2 81.377 {80.0071 1.37n 227,231 {207.6731 19.558 pa9e 15 High Level INorthernl Trust CIO Pyrpose of restricted funds Resiricled funds represent incotne resouices uset1 lor speafic purpose wtlhin the ¢harity as idenlified by the donor. Henry Smith Charity The Henry Smith Charity funded staff c051s. Rank Foundation The Rank Foulldalion funded staff costs and rent. RMBC Fund RM8C funded the costs ol staff saL3ries. wellbeing adivilies and general ￿ts. Nalional Lottery Know Your Neighboufhood The funding was lor staff Salaries volunleers and liavel costs. National Lottery Community Fund This funding waa lor slam salanes, Iherapisl costs. runn*ng co815, monitoring and evaluation costs and training. Elanof Poel Trust The El8nor Peel trust funding is for repairing and upgrading the chaiib'es facililies. this has been deferred unlil 2024125. 13. OTHER FINANCIAL COMMITMENTS AI 3110312024 thè ¢harily had no capital commitments. 14. TRANSFERS BETWEEN FUNDS £14,175 was transferred from Ihè Lloyds foundation fvnd lo the general fund lo cover charitses wnning costs page 16