REGISTERED CHARITY NUMBER: 508061 Re ort of tlie Trustees and Financial Statements for the Year Ended 31 March 2024 for Off The Record The eecalcj . l/J,th ThoThKs L%)11L ALwee IilqlzLF OTQ Grcal¢r Manchester M26 ILS
Off The R¢cord Conlenis of the Financial Statements for Ihe Year Ended 31 March 2024 Pag¢ Report of th¢ Trustees Independent Examiner's Report Statement of Financial Aclivities Balance Sheet Notes lo the Financial Stalemenis 8 to 12 Detailed Sialemenl of Financtal Activities 13
Off The Record ort of the Trustees for ihe Year Ended 31 March 2024 Th¢ Iruslees present their report with the financtal statements of the charity for ilie year ended 31 March 2024. The trust¢cs have adopted the provision5 of Accounting and Reporting by Charities: Statem¢nt of Recommended Practice applicable lo charities prcparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) (effeciiire l January 2019). The trustees presenl their annual repon and financial siatcmenls of the charity for Ihe year ended 31 st March 2024. The financial statenients have been prepared in accordance with thc accounting policies set out in note I to the accounts and comply with the Charity's Irusi dced, the Charilies Act 201 l and Accounting and Reporting by Charities-. Stateinent of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) leffcclive l January 2019). OBJECTTVES AND ACTIVITIES Objeetlves and alms The pUoSeS of thc charity are to provide and maintain a source of independent. tree, confidcnlial counsclling for young pcoplc aged l O to 25 y¢ars old within the areas of Tamesidc, Oldham and Rochdale. To creat¢ school aiid projccl bascd ouns¢lling provision for youiig people in 11)e area of b¢n¢fil, thus providing a natural social cnVirotncnI for Ihc counselling service. To establisli working partnerships for Ihe benefit of young people. helping to dev¢lop awareness of mental health issues and practices Ihal arc rcsponsiv¢ to yoiing people's needs. To providc a non-stigmatising communily-based counsclling service that uses innovative and solution-focused approaches to menlallemotional health and cducation issues for young people. The atms and obJe¢lives for the Charity are s¢1 by the managemcnl committee and infornied by servicc us¢r f¢¢dback and data collect¢d through existing projects. The main aclivilies arc: Face-to-face pcrson centrcd counsclling. This is delivered mainly in schools and from outr¢ach projects in the community. Stafflwork bascd supervision. The trnst¢es confirni that they have referred to the Charity Commission's giiidance on public benefit when reviewing the Charity's aims and objcctivcs, in planning future activili¢s, and sclling the policics for the year. The charity furthers ils charitablc purposes for the public benefil Ihrough we have paid duc rcgard io the public benefit guidance published by Ihe Charity Commission in compliance with ils dulles under section 4 of the Charilics Act 2006. As a k¢y voluntary sector agency we will play a significanl role, in t¢rn]s of deliv¢ry and development of the wider prevention agendas across thc borough of Tamcside and Oldham for example, lo deliver outcomes in line with local and national slralegies. SlgnlficAnt #etlvltles OTR'S school counselling service operates in excess 15 schools across Tamcsid¢ and Oldham. This service provides a qualified counsellor lo work in schools for a set number of hours per week. Th¢ West District Chadderton and Werneih Couns¢lling Project to provide counselling services based in the community. Publle benefil We have paid due regard lo tlie public benefit guidance published by die Charity Conimission in compliance with its duli¢s under section 4 of Ilie Charities Act 2006. As a key volunlary sc¢lor agycncy we will play a significanl role. in tenns of delivery and developmcnt of the wider prevention agendas across the borough of Tan)eside and Oldham. for example. to deliver outcomes in line with local and naiional slraiegies. Pag¢ I
Off The Record ort of the Trustees for the Year Ended 31 March 2024 ACHIEVEMENT AND PERFORMANCE Charitable actlvltles High quality face to face counselling. Individual projects targeted al vulncrable and margiiialised young pcoplc. Partnership work with schools and colleges. Supervision for professional staff working wilh young people. FINANCIAL REVIEW Flnancial review OTR lias continued to fac¢ a challenging ndIng environment followtng the loss of the main counselling contract for the provision of a Young People's Mental and Emotional Health Services for Tameside. Similarly, due lo on-going rinancial challenges OTR look the difficult decision lo end the parlncrship witl) the Tameside Menial Health School Support T¢am and will nol renew the school counselling contract in April 2024. Thc risks lo the organisation in maintaining this project are loo high, when Ili¢ financial margins remain so constricted. OTR has had to make a number of slaffing redundancies and offercd remaining staff part-lim¢ contracts. Off The Rccord is attempting lo mitigate Ihc impact of the loss of these contracts by expandtng the school counselling programme. OTR r¢ccivcd fijnding during Ihis pcriod for a variety of sn)all funded projects, for example. in Oldham to maintain the Wesl District Chadd¢non and Wcrncth Counsclling Project. Investmen¢ polley and obJectlves Thc Charity drcw lip a new r¢servcs policy in Fcb 2021 and agrecd lo incrcasc Ihis provision lo £75,noo. It reniains the aim of the committec to maintain a minin)uni unr¢stri¢l¢d rescrv¢ of approximately £80,000 which woiild r¢prescnl 2 to months, which represent approximately 2 10 3 months running Costs of the Cliarity. Tliis is kepi in case funding declin¢s and we have lo pay redundancy payments 10 Staff. It is also looked on as a resource for emergency repairs or emergency r¢placcnienl of capital iiems. Reserves pollcy and Golng Concern The balance held in unreslricted rescrvcs al 31 si March 2024 was £93.556 of which £93,556 are free r¢servcs, after allowing for funds lied up in tangible fixed assets. The Irustees aim lo mainlain free r¢s¢rv¢s in unreslricled funds at a level which equates to approximately two lo thre¢ months of unrestricted charitable expenditurc. The Irustces consider that this level will provide sufficient funds to respond to applications for grants and ensur¢ that support and governance costs are covered. The Charli8 main source of tncome is grants and fees. The Trustees consider Ilial it is appropriate to prepare Ihe accounts on a going concern basis and, conscqucntly, tli¢ accounts do not include any adjustmcnls that would be necessary if these sources of incomc should ceasc. FUTURE PLANS The key objectives for the following year will be to- Plan to reapply for funding from The Big LolterylComi¢ Relief and Children in Need. To look at tlie p055ibility of selling the office in Hyde with the Trnstec's approval. STRUCTURE, GOVERNANCE AND MANAGENIENT Governlng document The Charity is a regist¢red charity and is constituted under a trust deed dated 19 SEPTEMBER 1978 AS AMENDED 5 MAY 1998 AND 16 JULY 2003. Page 2
Off The Record ort of the Trustees for the Y¢ar Eiidcd 31 March 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appofintment of new trustees New trustees are appointed by cxisting truslecs and scrvc for 2 ycar after which Il)cy may pul Ilicmsclvcs fonvard for rc-appoinlmcnl. Thc Trust Dced provides for a minirnum of 4 Iruslees, to a maximum of12 trustees, willi no Inorc tlian 6 tnistees due for re-appoinlmenl in any on¢ year. Al the quarterly truste¢ meetings, th¢ trnslees agree th¢ broad slral¢gy and areas of activity for the Charity. including inveslmeiil, reserves and risk nianageineiil policie5 and perforniance. The day to day admii)istration of the Charity is delegated to the Dir¢clor. Andrew Hansford was elected Chair of Trusle¢s- 25.4.2017 Induetlon And tralning of neiv trustees All members of the manageineni committee have a vole and retire annually bul are eligiblc to be reappoinied or co-opted again ai Ihe Annual Gcneral Meeting. Trustees andlor management committee members are recruiled Ilirougli Off The Rccord's (OTR'S) partner organisations, adverlising for posts or througli oilicr inlcrcstcd parties, e.g. bervicc users and ex-scrvice Utriers. The rnanagcmenl committee have the power to invite people lo join the committee in a consultative capacity bul they do not have a vole. The Director, Counselling Manager and Administration Officer fall into Ihis calegory. All ncwly appointed trusl¢¢s have an induction into the organisalion, which includes meeting with the staff, volunteers, other Truslces and partncr agcncics where rclcvanl. All Trusices have acccss 10 OTR'S rolling training programmc and a budgct lo access relevant training in relation to Ihetr posl. Rlsk manigement The trustccs liavc assessed the major risks to M'l)ich tlic Charity is exposed, in panicular Iliosc relating to th¢ operations and finance of the organisation, and are satisfied that procedures and systems are in place to miligale our exposurc to risks. The trustee5 have idenlificd that the Charity is exposed lo 3 niajor risks.. Off The Record's long-lerm dependence on revenue from short-lerni grant funding. Th¢ ¢mergin8 issue of recruiting new counsellors. As OTR no longcr runs a trainee / voluntc¢r programme for coun5ellors, OTR no longer liave access to a pool of experienced counsellors. o The competition in this sector from larger charities, private and statutory organisations. both from access to finit¢ funding resources and lo the numbers of potential clients. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 508061 Prlncipal address Unil 26, T8nn¢r Business C¢ntr¢ Waterside Mill Chew Valley Road Gr¢enfield OL3 7NH Page 3
Off The Record Re on of thc Truslces for the Year Ended 31 March 2024 Trustees A Hansford Chair of Trustees Ms M Wignall Treasurer B Hegerly Sccretary Ms H Bowers Board Member J Ward Ms J Foxton P Quinn I Young Acting Chief Ex¢culive Independenl Examiner David Rainbow Rowliiison Rainbow & Company 517 New Road Radcliffe Greater Manclieslcr M26 ILS Bankers Bank of Scotland 40 Spring Gardens Manchcsler M2 IEN Approved by order of th¢ board of trustees on 13 . c>9 . JEXI and signed on ils behalf by.. A Hansford - Trustcc Page 4
Inde endent Examinerfs Re Off Tlie Record ort to th¢ Trustees of Independent examiner's report to the trustees of Off The Record I report lo Ihe charity trustees on my ¢xaminalion of the accounts of Off The Record (the Trust) for thc year ended 31 March 2024. Responsibllities and basis of report As the charity trustees of thc Triisl you arc responsible for the prcparation of thc accounts in accordance with the rcquircmenis of Ihc Charities Act 2011 ('Ihe Act,). I report in respect of my examination of the Trust's accounls Caled out under Section 145 of thc Act and in carrying out my examination I hav¢ followed all applicabl¢ Directions given by the Charity Commission under Scciion 145(5){b) of the Act. Independent exthmlner's statement I have ¢ompl¢t¢d my examination. I confimi that no mat¢rial matters have com¢ to my allenlion in connection with the examination giving me cause to believe tliat in any material respect: accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or thc accounts do not accord with those r¢¢ords,' or the accounts do not coinply witli Ihc applicable rcquircments concerning thc forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any rcquirclnenl Ihai the accounts give a ¢N¢ and fair view wliicli is not a matter considered as part of an independent examination. I havc no concems and have conje across no other matters in connection wilh th¢ examination to which atienlion should be drawn in Ihi5 rcport in ordcr lo cnablc a propcr undcrstanding of the accounis lo bc reaclicd. David Rainbow Rowlinson Rainbow & Company 517 New Road Radcliffe Greater Manchester M26 ILS Dat¢: I S. 6 204¥4 Page 5
Off Th¢ Record Sialem¢nl of Financial Aclivities for the Year Ended 31 March 2024 31.3.24 Total lids 31.3.23 Total funds Unrestricted fund Restricted fund Notes INCOME AND ENDoWME,Ts FROM Donations and l¢gacies 188,535 188,535 170,499 EXPENDITURE ON Raising ndS 1.116 116 Charitable activltles wages 236.274 236,274 264,169 Other 1.263 Total 237,390 237.390 265,432 NET INCOMEI{EXPENDITURE) (48,855) (48,855) (94.933) RECONCILIATION OF FUNDS Total funds brouglil fonvard 142,411 142,411 237,344 TOTAL FUNDS CARRIED FORWARD 93,556 93,556 142,411 The notes forni part of these financial statements Page 6
Off The Record Balance Sheet 31 March 2024 31.3.24 Total funds 31.3.23 Total funds UT)restricted fund Restricted fund Notes FIXED ASSETS Tangible assets 41,940 41,940 41,940 CURRENT ASSETS Debiors Cash al bank 12,222 42,475 12,222 42,475 17,992 86,576 54,697 54,697 104,568 CREDITORS Amounts falliiig due witliin on¢ year (5.095) {5,095) 14.097) NET CURRENT ASSETS 49.602 49.602 100,471 TOTAL ASSETS LESS CURRENT LIABILITIES 91,542 91,542 142,411 IYET ASSETS 91,542 91,542 142,411 FUNDS Unrestricted funds 91,542 142,411 TOTAL FUNDS 91,542 142.411 The financial statements were approved by Ihc Board of Trusiees and authorised for issue and were signed on its behalf by: on A Han5ford - Trustec The not¢s fonn part of these financial statements Page 7
Off The Record Notes to tl)e Financial Sialemenls for the Year Ended 31 March 2024 ACCOUNTIIYG POLICIES Basis of preparing the financial statements Tlie financial stateinenls of Il)e charity, which is a piiblic benefit enttty under FRS 102, have been preparcd in accordance wilh the Charittes SORP {FRS 1021 'A¢couniing and ReportiT)g by Charities.. Sialeinent of Recommcnded Practicc applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in tlic UK and Republic of Irelaiid (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 'The Financial Reporting Siandard applicable in the UK and Republic of Ireland, and the Charities Act 2011. The financial slal¢mcnls have been prepared under the historical cost convention. Income All incoine is recognised in the Statement of Finan¢Aal Activities once the charity has enlitlemenl to Ihe funds, it is probabl¢ that the income will bc rcceivcd and tlie amount can be measured reliably. Expenditure Liabililicb arc recognised as expenditure as soon as there is a legal or conslructive obligation committing th¢ charity to that expendiftir¢, it is probable tliat a (ransfer of cconomic bencfils will bc required in scttlcmcnl and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under h¢adings that aggregate all cost relaied lo Ihc category. Where costs cannot be directly attribul¢d to particular headings they liave beeii allocated 10 activities on a basib consistent with the use of resources. Tanglble fixed assets Freehold Property l 0/0 on cost Fixtures & Fittings 200/0 on cost Office Equipment 20 0/0 on cost Computer Equipment 33.33 % on cost Taxltlon Thc charity is exempt from tax on its charithble activitics. Fund accountlng Unreslriclcd funds can be used in accordance with the charitable objectives al the discretion of th¢ trnste¢s. Restricted funds can only be used for particular restricted purp05CS Wlthin the objecls of the charity. Restrictions arise whcn specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Pension costs and other post-retlremenl benefi1% Thc charity opcrates a defined contribution pension scheme. Contribution5 payable to the charity's pension scheme are charged lo the Statement of Financial Activities in the period lo wliich they relate. Page 8 continued...
Off The Record Nolcs lo the Financial Statements continued for thc Year Elided 31 March 2024 RAISING FUNDS Investment management Costs 31.3.24 31.3.23 Property repairs 1.116 TRUSTEES, REMUNERATION AND BENEFITS There were no tn]stees' remuncration or olhcr benefits for th¢ year ended 31 March 2024 nor for the year ¢nd¢d 31 Marcli 2023. Trustees, expenses There were no trustees, expenses paid for the ycar ended 31 March 2024 nor tor the year ¢nd¢d 31 March 2023. STAFF COSTS The average rnonthly number of eniploy¢¢s during the year was as follows.. 31.3.24 31.3.23 Support & Consultancy No ¢mploye¢s received emoluments in excess of £60,000. COMPA114TIVES FOR THE STATEMENT OF FINANCIAL ACTIVJI'IES Unreslricied fLd Rcslricted fiJnd Total funds INCOME AND ENDOWMENTS FROM Donations and l¢gacie5 155,054 15.445 170,499 EXPENDITURE OTr4 Charitable activllies wages 248,724 15,445 264,169 Other 1,263 1,263 Total 249,987 15,445 265,432 NET INCOMEI(EXPENDITURE) (94,933) (94,933} RECONCILJATION OF FUNDS Total funds brought forward 237,344 237.344 TOTAL FUNDS CARRIED FORWARD 142,411 142,411 Page 9 continued..
Off The Record Notes to tlie Financial Statemenls - continued for the Year Ended 31 Marcli 2024 TANGIBLE FIXED ASSETS Fixtures and rittings Freeliold property Compuier equipmeni Totals COST At l April 2023 and 31 March 2024 55,014 31,727 8,926 95,667 DEPRECIATION Al l April 2023 and 31 March 2024 13,074 31.727 8,926 53.727 NET BOOK VALUE Ai 31 Marcli 2024 41,940 41,940 At 31 March 2023 41,94Q 41,940 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 31.3.23 Debtors Prcpajinenls and accrued income 9,032 3,190 14,656 3,336 12,222 17.992 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 31.3.24 Taxation and social security Other creditors 3,123 1,972 2,519 1,578 5,095 4,097 MOVEMENT IN FUNDS N¢1 movement in funds At 31.3.24 At 1.4.23 Unrestricted funds General fund 142,411 (50,869) 91,542 TOTAL FUNDS 142,411 (50.869) 91,542 Net movement in funds, included in the above are as follows.. Incoming resources Resources cxp¢nd¢d Movcm¢nl in fund5 Unrestricted funds General fund 188,535 (239,404) (50,869) TOTAL FUNDS 188,535 {239,404) (50,869) Pag¢ 10 continued...
Off The Record Notes to Ihe Financial Stjicineiits - continued for the Year Endcd 31 March 2024 MOVETrIENT IN FUNDS- contlnued Compar#lives for movement in funds Nel movernenl in funds Ai 31.3.23 At 1.4.22 Unreslrlcled funds General fund 237,344 {94,933} 142,411 TOTAL FUNDS 237,344 (94,933) 142.411 Comparativ¢ net movcmenl in fvnds, included in the abov¢ are as follows: Incoming resources Resources expended Movement in funds Unrestricted fund$ General fund 155.054 (249,987) (94,933) Re$trleted funds Tameside 15,445 (15,445) TOTAL FUNDS 170,499 1265,432) (94,91.1) A currcnl year 12 months and prior year 12 months combined position is as follows.. Ncl movcmenl in funds At 31.3.24 Al 1.4.22 Unrestricted funds G¢neral nd 237,344 (145,802) 91.542 TOTAL FUNDS 237,344 (145,802) 91,542 A current year 12 months and prior year 12 months combined nel movement in funds, includ¢d in the above are as follows: Incoming resources Resources ¢xpended Movement in funds Unrestricted funds G¢n¢ral fund 343,589 (489,391) (145,802) Restricted funds Tame¥ide 15,445 (15,445) TOTAL FUNDS 359,034 (504,836) {145,802) Page 11 ¢onlinued...
Off The Record Notes to the Financial Siaieinenls continued for the Year Ended 31 March 2024 io. RELATED PARTY DISCLOSURES Th¢rc were no related party transactions for the year ended 31 March 2024. Page 12
Off The Record Detailed Stalenient of kinancial Activities for Ihc Year Ended 31 March 2024 31.3.24 31.3.23 INCOME AND ENDOWMENTS Donalions and legacies Grants 188,535 170.499 Total incoming resourees 188.535 170,499 EXPENDITURE Investment management C05t$ Property repairs 1,116 Charitable a¢tlvities Wages Pensions Supervision Voluniecr ExpcDses Computcr Softwar¢ Licences Subscriplions Sessional Workers Travel Costs Offic¢ Provisions 153,336 7,602 2,706 385 197 859 322 54,958 .362 382 174.880 7,298 3,261 120 177 37 275 64.824 30 364 2?.2,Ing 251,266 Support costs Management Rates and water Insurance Ligihi and h¢at Telephone Poslagc and stationery Sundries 496 4,495 4,114 430 2,653 899 1,377 4,5Q4 3,447 295 1,985 652 13,087 12,260 Finance Freehold property 424 Informatlon technology Repairs and renewals 419 Governance costs Sundries Accountancy and legal fees Payroll Support Fees 78 985 1.000 78 1,078 1,063 Total resources expended 237,390 265,432 Net expenditure {48,855) (94,933) This page does not fonn part of the statutory financial statements Page 13