Charity numbe¥.' 1198414 High Level (Northeml Trust CIO REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD ENDEO 3110312026
High Level (Northeml Trust CIO FINANCIAL STATEMENTS FOR THE PERIOD ENDED 3110312026 TRUSTEES Stephen Duckworth IChairynan} Russell Morley Jane Young Nasim Ashraf Isecrelaryl Stuart Bromley (Treasurer) David Chodton Caroline P898 REGISTEREO OFFICE Champne$$ Hall Drake Slre¥l Rochd818 Lanca$hire OL16 1PB CHARITY NUMBER 1198414 INDEPENDENT EXAMINER David Gibson ACA Gibsons A¢counlanls Ltd Chartered A¢counlanls 226 Oldham Rtsad Rochdale Lanca3hire OL11 2ER BANKERS HSBC 2 Yoikshire Strèet Rochdal8 OL16 1EE
High Level (Northern) Trust CIO ACCOUNTS FOR THE PERIOD ENDED 3110312026 CONTENTS Page Report of the Trustees 3to6 Independent E¥3minerfs Statement Slalemenl ol FinanrAal Activities Balance Sheet Notes lo the Accounts 101016 page 2
High Level (Northeml TrustA Charitable Incorporatéd Organisation TRUSTEES. REPORT FOR THE PERIOD ENDED 3110312026 The trustees present Iheir report and atxounts for the peri(Kl endeil 3110312026 STRUCTURE GOVERNANCE AND MANAGEMENT The charity was originalty formed as High Level INorth8ml Trust chaity number 11C99 in 2002 and was transferred to a C10 charity number 1198414 during 2022. Governin docum The organisalion 1$ 8 Chantable Incorporated Organisalion incorwraled 2W March 2022 The Charity was established Ljnder a Foundation Model Conslrtution whth eslablishes the obJ'8cb"ves and powers of Ihe charrtable organisalion and is governed under its constitution. ointm ITrustees Apart Irorn the first charity Iruslees, every truslee musl be appNled for a term of three years by a resolution Passed al a properly convened meeting of the chanty Iwstees. In selecting individuals for appoinlmènl as charity trustees. the charity Irustoes must have regard ¢0 the skLlls. kThJvledge and exp¢n¢n¢¢ needed for the effective administration of the CIO. The Trustees are maiJ¥ up of members from a broad skills base induding a local btjsinessman. service users, councillors, other pfofèS$rtèI$ and probation and prison workers. Due to lh& nature Of drug abuse. we try to ensure the ne¢d$ of ovr service users is fleded by inviting members who have experience ol Ihe effects of substance use either personally or proles$ionalty. The Iruslees who hove served duiing the period are set on pag& 1. Or anisa The trustees meet kn'.monlhly to discuss wilh key staff and de81 with the administration of the charity encompassing the strategic vision, ffinancial accounlabilty and management. The operational rnanagem&nl of Ihe organisation is undertaken by the CEO Mr Collym Jone8 who works dosety with the Board ol Twstees. na emenl The Trustees have conducted a fevw ol ffte major risks lo which the charity is exposed and systems h8ve been è$labli5hed lo miligale those risks. These sndu(le Ihe IMeMentation of prrKèdure5 for aulh0ri5alion of all transactions and projects an(J for ensuring th& consistenl qualty ol Ihe delNery of all operalional aspects ol thè Charitable organisation. These procedures are F*iiodicalty reviewed lo ensu that lttey slill meet the needs ol the tharity. FINANCIAL REVIEW Tha results of Ihe period and thg charity's finanaal posrtion al Ihe end of ihe period arè shown in the attached rinanci81 slatements. During the period the Charity had income of £321.13512025 £,828> and expendilufe was £273,27012025 £300,672) resulling in a surplus 01 £47.86512025 £56.1541 Reserves olic The trustees h8ve a strategy to continue lo tMJild reserves through planned operating surplusès in orderto ensure the continued activities of the company in times of feduced income. page 3
High L•v•l INorth•ml Trust A Charitsbl• Incory)orated Organisation TRUSTEES, REPORT FOR THE PERIOD ENDED 3110312026 PUBLIC BENEFIT STATEMENT The Trustees have had due regard to the Ghaiity Commission's guidanrE on public benefit when reviewng the charity's objectives and planning rts future aclivilies. This annual ieFQrt will aim to demonstrate the link between our d)aritable activity and how this benefits our service useis. Thè objective$ ol the charitable incoryjorated Organisat {CIO) are:. -The relief of sickness and the habillIa¢10n of those suffering from 8ny kintj ol addsction or stress related illness through holistic therapeutic treatments. The slr8legies empk)yed lo assist the ¢h8rity lo meel these cijjectives indude Ihe following:. - To provide acwr8le, appropriale 8nd factual informab"on'. - To provKle advice, support and signwsling lo rdevant agenryes- - To provide supportive measures lo enable subslan¢8 u8ef8 to 8¢hieve a safe and dwg frae lifestyle,. - To provide supportive measures for ham reduclion and for aesSing health and 181 care., - To provide advice and supwt to improve overall personal, social and famity lunctioning,. - To provide holisl¢c and therapeutic InleentsonS'. - To provide inf0m81)n 8boul olher sèrvices and to reler where appropriatè., - To provKle group work Se88n8', - To provide a package of interyentions delive in the contexi of a Ca plan wth regular key working. This will indude a range of interventions to address substance use l e.g. ham uctIon inlervenlions. brief inlervenlion8 and support lo address other needs such as housing support, child care support. job seeking etcl,. - Working in partnership vth other ag¢noe$ lo ensurg Ihe wd&sl ran9e of services are available to meet service user needs. ACHIEVEMENTS AND PERFORMANCE OveNiew Thè main ar¢8s of charitable a¢tivty a the provision of OFen a(tt55 day care for p8ople with addictions. Th¢ ¢enlre runs a full time18b for groups. 1-1 sessional work and Iherapies wlh an aim to support service users in recovery from Substan use and olher addiclive behaviours. page 4
High Level INorthernl Trust A Charitable Incorporated Organi¥ation TRUSTEES. REPORT FOR THE PERIOD ENDED 3110312026 Impact We have completed OUT end of year evaluation which has induded a questionnaire dislributed to our seNice useis. télephone intèrviews and a review of all ol our fflonrtoring dats. We havè provjdèd our quantitats've anaty51s of our impact against target5 in Ihe tatAe below 270 people engaged overall. 200 people supported at an one time 60°/ts of individuals will reporl that they no longer Useldrink dependently Idailyl for al least 6 months or more andlor continue to receive support from the ro rarnme.. 60°h of individuals with addiction issues will report reduced feelings of anxiety or depression.. 636 individuals have been engaged casek)ad- 342 as at 3151 March 2026 83.1 reported Ihat they no longer usedldrank dependenlly 74°1• ofind1v8Is have reported irnproved 8nxiety 79% of individuals have reported improved de ression 76% of individuals have reported improved anger 60ts/o ol individuals with addiction issues will report improved an Impfoved ability lo manage their anger". 60QA ol individuals will report improve<J relationshi s with famil members andlor friends., 60°1Tr ol individuals will report increased a¢¢e$$ to support which alleviates the impacts of $TraI isolation 60°/ts of individua15 will repori increased acces$ lo support to help Ihern maintain good levels of heatth and wellbein 77% Seryice Users have reported that they have had roved relalionshi wilh friends and famil 77% of survey re$pondonl$ roportod rèduc6d loneliness and isolation. % said Ih&y had better a¢ces$ lo setwices 01 the 334 Service Users who moved on from the servu Ihisy8ar. 78% succassfvlly completed Ireatment with us FUTURE PLANS Funding for 2026r27 has been secJJred as follows:. National Loltery Cornmunity lund £108, Lloyds Bank Foundation £12,976 RM8C £106,158 UKH Foundation £5,000 Eleanor Peel Foundation £5.) Garfield Weston [25.000 Action Together £30,C Othèr fundsng sources are being 50ught. page 5
Hlgh Lèvèl INorth•rnl Trust A Charitable In¢orporat•d Organlsatlon TRUSTEES REPORT FOR THE PERIOD ENDED 3110312026 STATEMENT OF TRUSTEES RESPONSIBILITIES The Trustees are reSponsie for preparing the Tntstee$' Annual Report and ffinanaal slalements in accordance with Ihe applicab law and UK GAAP. Charity Law requires the trustees lo prèpare financial $18tements lor each finanryal year whi¢h give a vièw ol thè slate of affairs of Ihech8ritable Incoorated organisabon and ol incoming resources and application ol re50urce5. including the income and expendilure of Ihe charilable incorporation for that year. In preparing those financial statémonls the Iru$lees are iequired to.. - select sultable accLJunling pdicaes and Ihen aWy th ¢onsistenty,' - observe the methods and principles in the Charities SORP- - rnake judgemenls and esbmates that ar8 r8asonable kYud8nl'. - slate whether applicable accounting standards hav& teen followed, $ubj¢ctto any material dgpartures disdosed and explained in the financial statements., and prepare the finan¢ial $lalem&nls on Ihe goirvJ eoncem basis unless il is appropriate to presume that the charitabl¥ company will continue in oTatiOn. The Trustees are re$wn$ible for keeping proper acc1j11n9 records which disclose vAth reasonable accuracy at any time the finanual position of the charitable company and which enable them lo ensuTe that the financial statements compty with the Companies Act 2011. They are also responsible for safeguarding the assets DI the charitable company and hence for taking ieasonable steps for Ihe preven1 and detection ol Iraud and other Thi8 report was approved by Ihe Board of Twstees on 14105r2026 antj signed on their behalf by.. Stephen Duckworth IChaim)anl page 6
High Level (Northern) Trust A Charitable Incorporated Organisation INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES FOR THE PERIOD ENDED 3110312026 I report the financial statements of High Level (Northeml Trust CIO ffm Ihe penod ended 31 March 2028, which are set out on pages 8 tts 16. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity's Iruslees are responsible ft)r the pP3{all0n of the accounts. The Iwstees consider Ihal an audit is not required lor this year under section 144121 of the Chanties Act 2011 llhe 2011 Act) and Ihal an independent examination Is needed. The charity's gross income exceeded £250,(rt) and l am qualified to undertake the examination by beiThJ a qualifRd membe¥ of ICAEW. H8vin9 satisfied myself that Ihe charity is not suty'ecl lo an audit and 1$ eligible lor independent examination, rt is my responsibility 10". - exarnine the accounts under Section 145 of Ihe Charilies Acl. follow the procedures laid down in Ihe gener81 "re¢b"On$ gNen by the Charity Commission (under section 14SISllbl of Ihe Charilies Act).. and state whether particular matters have Come lo my attèntion. BASIS OF INDEPENDENT EXAMINERS STATEMENT My examination was carried out in ac¢ordance with 9eneral Directions given by the Charity Commission. An examination includes a review of Ihe accounting records kept by the charity and a cornparison of the accounts presented with Ihose records. It also include5 consideration of any unusual items or disclosurtrs in the accounts and sèeking explanations from you as Iruslees nrnIng any such matters. The procedures undertakèn do not provide all the evidence Ihat would be required in an avdil. and consequently no opinhjn is given as to whather the accounts present a 'true and lair VI and Ihe report is limiled lo those matters set out in the 81alemenl below. INDEPENDENT EXAMINERS STATEMENT In conneelion with my 8xgmination. no matter has com8 to my attentirm whK 9ive$ me ¢ause to believe that in, any materi81 resped". the 8¢¢ounting records We not kept in accordance with section 130 of the Charities Act., or the account5 did not accord 1h Ihe a¢¢ounting records., or the ac¢ounls did nol comply with the appli¢able reqU1MentS conceming the form and Content of account5 sel oul in Ihe Charilie5 (Accounts and Reports) Regulations 2W8 other Ihan any rUireMent that the accciunts give a Inje and fairf view which is not 8 matter )nsidered as part of an independent examination. I have corne 8¢ross no othèr mattels in connection wlh the examination lo which attention should be drawn in this report in or(Jei lo enable a pioper understanding of the accounts lo be reached. David Gibson ACA Gibsons Accountsllts Itd 226 Oldharn Road Rochdale OL11 2ER Date .' 141D512026 page 7
High Level INortheml Trust CIO Statement of Financlal Acttvities for the year ended 3110312026 2026 2025 Unr•strlttsd funds Restrictèd funds Total Total Income Donations and legacies Charitable activities Grants 1,818 51,0 52,618 1,618 4,214 268,517 319,517 352,672 268,517 321,135 356.826 Totsl Incomè and ondowm*nts Expen¥eB Costs ol r8isin9 funds Expènditure on Charitable xtivities Total Expen808 5,459 233.834 273,270 295,213 39.436 39.436 233.834 273.270 300,672 Net Income 13.182 34.683 47,865 56,154 Transfern durlng tho y•ar Net movement In fund8'. 1125) 125 N•t Sncome for the y••r Total funds broughl forward Net lundg carrled lorward 13.057 127,686 140.743 34,808 47,865 56. 154 30,698 158.384 102.230 5.508 206,249 158,384 This $18lemenl of financial actNlties indudes all gains and losses renised in the year. All income and expenditure derive from continuing adNilk?s. The notes fomi 8n integral part of these ac£ounts. page 8
High Level INorthernl Trust CIO BALANCE SHEET AT 3110312026 2026 2025 Notes CURRENT ASSETS Debtors lamounls falling due vnthin one yea Cash at bank and in hand 418 368 267,813 268,231 61.982 224, 189 224,557 66.173 CREDITORS= Arnounts falling due wlthin onè y*ar NET CURRENT ASSETS 10 2C6.249 2C6,249 158,384 158,384 TOTAL ASSETS LESS CURRENT LIABIUTIES CAPITAL AND RESERVES UnM8trl¢t•d fund• Unr8Stricled income funds Unrestricted designalgd lund8 Restrlctod fvnd8 gJ.743 so,ory) 65,5( 206.249 79,907 47, 779 30,698 758,384 12 Approv•d by the board of tru8tW8 on 1410512026 and slgned on thelr bohalf by Sluart 6romley page 9
High Level INortheml Trust CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 3110312026 1. ACCOUNTING POLICIES la. Basis of Accounting These accounts have been ppared under thè histori¢al ¢o$l nVntIon wth items re¢o9nised at cost or transactioTh value unless otheiSe stated in the rèlevanl nottrs lo these a¢count$. The accounts have been ppared in accordance wth A¢wunling and Reporting by Charities". Statement of Recommended Practice applicable to charities preparin9 their accounts in 8¢u)rdan¢e with thè Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffects.ve 1 January 20151- Charities SORP IFRS 1021, the Finanoal Reporting Standard 8OKable in the UK and Republic tsf Ireland IFRS 1021 and the Charities Act 2011. High Level (Northeml Trust CIO meets the ¢Jeffinrtion of 8 putAi¢ benefit entty under FRS 102. Prèparatlon of tho •¢¢¢unts on ¥ going concern ba858 The charity reportèd lolal unrestricted lunds al the year-end of £140,743 and has already secured a significant amount ol lunding for Ihg Current year. The Irustees are of the view that the immediate fLrture of the charity for thè next 12 lo 18 mortlhs 1$ secure and that on this basis the charity is a going concem. 1b. Incomlng RQUr¢ All incoming resour¢es are included on the Stalemenl of Financial Admties vthen the charity is 9allY entitled to the ineome and the amount can be quanlrfied wth reasonable accuracy. Voluntary income is received by way of donations and gifts and is included in full in the slatemenl of Fin8no81 Activilie8 when reCVable. Income trom government and other 9rants. whelher'¢apital' grants or'revenve. gfanls. is recognised when the charity has entitlement to the rfunds. any Ferfomance conditions attached lo the grants have been mel. il is probable that Ihe income will be re¢eNed and the amount can be measured rellaY and is nol deferred. Income received in advance of th& provisi of 8 specified service 18 deferred until the criteria of income recognition are met. 1c. Resources Exp•nd•d Expenditure is accounted for on an arxruals basis and has been dassified under headings that aggregate all cost relatad to the catègory. ere ¢osls cannot be directly altributed lo parlicjjlar headings they have been allocaled lo activities on a basis ¢onsistenl wlh Ihe use ol resources. The Ch8rity Is nol registered for VAT, thus all costs afe sh(Y4vn indusive of VAT (J)8rged. 1d. Allocation and Apportionment of Costs All costs relate to the single actwity ol the charity and arè reixjgnised a<Yx)rdingty. page 10
High Level INorth•ml Trnst CIO 1•. Fund Accounting Unrestricted funds can be used in aCCordce wth Ihe tharitsble objecti.ves at Ihe discrelion of the trustees. Reslrided funds can only be used for particular ieslricted purposes wilhin Ihe objects of the charity. Restrictions arise when specified by the donor or when funds are raised for parlicular restricted purposes. Designated funds are lunds set a$ide by Ihe tnJ5tees out of Llnrestrted general fvnds for thè $pe¢th¢ future purposes or projects. 1f. CaBh Flow Statem•nt FRS I The company has taken advan¢8ge ol Ihe exemptKJn in the Charit$ SORP IFRS102I frorn induding a statement of cash flows in its aCnIS Ig. Penslon Cost8 The company operatès 8 defined contn'bUln pensi The pension charge represents the amount$ payable by the company lo the fund in respect ol the year. page11
High Level INorthernl TTUSt CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 3110312026 ANALYSIS OF INCOME Unr•$trlet•d fund8 R•strlet•d fund8 Totsl 2026 Total 2025 2 Donatlon8 and legacies Donations Room Hire Charlly Evgnts 1,058 1,405 150 2,659 4,214 1.616 3 Charitable activltl•$ National Lc*tlery Communily Fund National Lottery Know Your Neighbourhood RMBC Funding General RMBC Funding Salary RMBC Funding Wellbging Henry Smith Charity RBC Diversity Garfield Weston Foundation Awards For All 57,939 57,939 77,252 22,384 10,400 74, 180 70,400 60,000 9.780 85.398 10.4 9,780 85.398 10.400 10.1 10.C4J) 25,OCX) 25,OLXI 20,000 18,958 5,000 70.000 10,000 Screwfix Foundation UKH Foundation Martin Geddes Trust Eleanor Peel Tru81 Action Together Action Together. Attendance Fee Lloyds Foundation 2,280 500 25.0 51.QXXI 25,lJOO 319.517 26.258 352,612 268.517 Total income 268517 321 135 356 826 Page 12
Hlgh Level (Northeml Trust CIO NOTES TO THE ACCOUNTS FOR THE PERIOD ENDED 3110312026 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unregtrlcted fund$ Restrfcted funds Total 2026 Totsl 2025 4 Ral8ln9 fund$ Fundraisin9 ¢05ts 5.459 5,459 Unr•strlcted lundB R••trlet¢d fund¥ Totsl 2026 Tot•1 2025 S Charltable aetlvltle8 Dlrget Costs Hygiene & Toiletries Therapy Supplies Therapist Costs Staff Trainin9 Insurance Telepb¢ne & Intemet Travel Costs Printing. Stationery & Postage Food Provisions Client Trips & A¢livitie$ Volunl$¥r Costs Advertising & Event Co$1$ Water Heal & Light Rent Repairs & Renewals General Wages NIC Employer (wages and 38lariesl Pension Contributions IT Support Subscnptions Professional Fees Monrtonng & Evaluation 8ank Charge3 Sundry Expenses Governance Costs Accountancy & Payroll Independent examiner5 fee 414 1,316 1,730 517 18,268 396 1,607 1.647 159 773 1,18S 1,419 17.380 16,300 24 1,435 2,54Q 474 1.807 1.186 146 292 627 893 937 1.388 286 1,592 3, 182 208 2.616 9,LKJO 30,391 195.356 74.45T 12 12 375 247 3,945 9.800 1.238 194.715 13,089 4.443 1.506 678 14.779 28 33 375 247 977 350 1.222 184.270 9.450 16 10.445 2.023 421 4.022 1,018 438 4.516 28 4,317 1,564 18Q 4,90Q 63 719 240 10,283 1,380 1.380 720 273.270 1, 740 720 295,213 120 39,436 233,834 Page 13
High Level (Northern) Trust CIO 6. FEE PAID FOR EXAMINATION OF THE ACCOUNTS 2026 2025 Independent examiners fees for rèporting on the accounts Payroll and accountancy féès paid to the examiner 720 720 There were no other fees paid to the examiner. 7. ANALYSIS OF STAFF COSTS AND THE COST OF KEY MANAGEMENT PERSONNEL Employee costs during the year amounted lo". 2026 2025 Wgges and salaries Social securrty eosls Pen$Kin 818 194,715 13.089 195,356 14.457 Tho average number of employees wer&'.- Activitie$ in furtherance of the chaTty's object$ No amploy8• r•ceived remUneraln in excess of £W.LVJ. The Charity operates a defined contribution pen&on stheme. The employers pension 51$ present C¢¢ritlIon5 payable by the charity to the fund. 8. CORPORATION TAX The charity is exempt from lax on income and gains falling within se¢tion 505 01 the Taxes Act 1988 or section 252 01 thè Taxation ol Chargeable Gains Act 1992 lo ihe exlenl that thw a appld lo rts chariiable objectives. 9. DEBTORS 2026 2025 Amounts fallin9 due wlhin one year.. Prepayments 418 368 page 14
Hi9h Level INortheml Trust CIO 10. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2026 2025 Accruals 1.860 Deferred income 64,313 61.980 66.173 11. ANALYSIS OF MOVEMENTS IN UNRESTRICTED FUNDS Brought loard Incoming sources Outgolng rn8ourc•8 Corned forward Tr¥n¥f•rn General fund Garfield Weston Foundabon Martin Geddes Trust UKH Foundation Acllon together attendance fee Lloyds Foundation 79,907 1.521 10,OCQ 10.0 1,618 25.00) {4.8491 11,5211 {10,OQ)I {10,OC<II 11,OCrt)I {12.0661 {39.4361 14.C67 1,743 25,OCM) 26.258 127,886 25,C 52,618 114.1921 11251 25,000 140,743 Garfield Weston Foundalion award 1$ for the overall budgel of High Lav&l (Northeml Trust CIO Martin Geddes Trusl will be used to fund $18ff cosls. UKH Foundation funding will be used lo fund general expenses. Action together attendance fee was lor stsff costs in attendiro meetings. Lloyds Foundation award is lor the overall budget of High Level INorthem) TNsi CIO 12. ANALYSIS OF MOVEMENTS IN RESTRICTED FUNDS Brought foThvard Incomlng rn8ource8 Oytgoing rnsource¥ Transfer8 Corrled forward Honry Smith Charity Awards for All RM6C Funding National Lottery KYN Eleanor Peel Trust 9.316 15 116.8761 {181 1106,2531 {1.165) 52.440 105,578 4,769 1,165 5.000 3.297 RBC Diversity Aclion together Grant National Lottery Cornmunity Fund 10.C 16.7031 {30,7921 670 122 14.088 57.939 172,0271 30,698 268.517 1233.8341 125 65,506 page 15
High Level INortheml Tt CIO Purpose of restricted funds Restricted funds repiesenl in¢om& sOUrceS used lor speufi¢ purpose ¥Athin Ihè ¢harity as identified by the donor. Hènry Smith Char5ty The Henry Smith Ch8rity funde(l Stsff wsts. Awards lor All The Awards lor all funded repairs and renewals. RMBC Fundlng RMBC funded the Costs of staff ¢osls, wellbeing 8ctryib.es aThJ general costs. Natlonol Lott¢ry Know Your N•ighbourhood The funding w85 for staff salaries. volunteers, travel o)sts and general expenseB. Eleanor Peel Trt Ttte Elanor Peel trust funding is lor repairing and upgrading th¢ charitie$ faalities. RBC Dlvtrrnity The lunding was to enable work with the South Asia communty and lo promote tho recovory servi¢¢$ availablo within the borough of Rochdale and to hdp brgak dwn barrK8r and end sl&ama. Actlon Tog•th•r grant The funding was loi hygiene and loilelries and a contribuiion towards staff wages. Nationol Lottery Community Fund This fundin9 was for Staff costs, therapisl costs, running costs, monrtoriThJ and evaluation cosls and trainirrfJ. 13. OTHER FINANCIAL COMMITMENTS AI 3110312026 the Charity had no capital commilmenls. 14. TRUSTEES EXPENSES No Trustee expenses have been in¢urr8d. page 16