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 pU￿oSeS 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 cnVirot￿ncnI 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 Charli￿8 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 Ca￿led 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
fL￿d
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