COMPANY REGISTRATION NUMBER: 01417036
CHARITY REGISTRATION NUMBER; 508551
Teesside Ability Support Centre
Company Limited by Guarantee
Financial Statements
31 March 2024
CHIP HA
E MANNER
Chartered Accountants & statutory auditor
384 Linthorpe Road
Middlesbrough
TS5 6HA

Teesside Ability Support Centre
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
12
Statement of financial position
Statement of cash flows
13
14
Notes to the financial statements
15
The following pages do not form part of the financial statements
Detailed statement of financial activities
30
Notes to the detailed statement of financial activities
32

Teesside Ability Support Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporaling the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the company for the year ended 31 March 2024.
Reference and admlnlstratlve detalls
Registered charity name
Teesside Ability Support Centre
Charity registralion number
508551
Company registration number 01417036
Principal oflice and registered Acklam Road
office
Middlesbrough
TS5 4EG
The trustees
Mr W Mason
Mrs L Magson
Mrs A Heath
Mrs M Annett
Mr M Nelson
Mr V Farrell
Mrs A Osbourne
Mr S Sidgwick
Mrs L Sidgwick
(Appointed 1 September 2023)
{Resigned 31 August 2023}
(Resigned 30 September 2023)
Auditor
Chipchase Manners
Chartered Accountants & statutory auditor
384 Linthorpe Road
Middlesbrough
TS5 6HA
Bankers
National Westminster Bank PIC
250 Bishopsgate
London
EC2M 4AA
Structure, governance and management
Governing document
The charity is governed by its Memorandum and Articles of Association.

Teesside Ability Support Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Struciure. governance and management (conlinued)
Governing body
The trustees, who are required under the Articles to serve as members of the charity, are elected at a
full trustees, meeting and requirgd to meet specifications concerning eligibility, porsonal competence,
specialist skills and local availability.
Trustee-training
New trustees are inducted inlo the working environment of the charity, and also ol the company as a
registered charity. including trustees, policy and procedures.
Organisational management
The trustees meel monthly io delermine the general policy of the charity and review its overall
management and control for which they are legally responsible.
Risk management
The trustees have conducted their own review of the major risks to which the charity is exposed.
External risks to funding will be mitigated by allowing for diversification of funding and activities.
Internal risks are minimised by the implementation of procedures for authorisation of all transactions
and projects and to ensure consistent quality of delivery for all operational aspects ol the charitable
company. These procedures are periodically reviewed to ensure that they still meet the needs of the
charity.
Objeclives and activities
Objectives and aims
To promote and provide care opportunities for social development to adults with disabilities.
Strategic aim and objectives
The charitvs strategic aim is the attainment of providing the best possible care, support and
opportunities for adults with disabilities. The individuals that attend the centr@ can develop their social
skills through interaclion wilh large groups and other individuals.
Principal activity
The charity's principal activity continues to be the provision of care and opportunities for the social
development to adults with disabilities.

Teesside Ability Support Centre
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Achievements and performance
Achievements and performance
In ear￿ 2023 we secured a five-year conlract, on a block basis, with our biggest Local Authorily
Customer, this provides financial security and gives us the confidence to make longer-term plans. We
retain our good reputation with our Local Authority and NHS customers and our service users
(Members)
All our customers are paying on a block basis and this negates the significant potential loss of income
that Covid 19 and or other long term member absence would othetwise pose to the charity.
We have a consistent level of users and demand for our services is high, we are near capacity, for
users with greater needs. and have established a waiting list.
Satisfaction levels from our Local Authority and NHS customers and our users remain high.
In the year in question we also attracted donations and grants from a number of individuals and
organisations bolh financial and in kind and we are very grateful for their generosity.
We operated with a surplus of income for the year and this was pleasing.
We have had input from established volunteers and we are grateful for all their help and support. For
example gardening maint&nan¢e and help with producing our newsletter.
Public Benefit
The trustees are delighted that the organisation has been able to continue to benefit disabled adults
this year. Membership remained high wilh 104 concurrent Members by ihe year end.

Teesside Ability Support Centre
Company Limited by Guarantee
Truslees, Annual Report (Incorporating the Director's Report) (¢ontinued)
Year ended 31 March 2024
Financlal revlew
Financial Review
The trustees have established a policy whereby the unrestricted funds not committed or invested in
tangible fixed assets I'the free reserves") held by the charity should be between 3 and 6 monlhs of the
resources expended, which equates to between £280,106 to £560,212 in general funds. At this level.
the trustees feel that they would be able to continue the current activities of the charity in the event of a
significant reduction in funding, in the medium temi.
We have made legally binding dilapidalions commitmenls to our Landlords, Scope National, to
reinstate the land and building back lo Ihe condition they were in in 1957.
Since then we have made alterations to the building that would need reinstaling and additional
buildings on the land that would require demolishing.
We have ring-fenced £200,000 lo ensure these commitmenls can be honored and they should not be
considered as part of normal reserves.
Investment powers, policy and performance
The Trustees believe that cash deposits and the purchasing of stock market linked investment trusts
are the most appropriate policies for investing funds. The portfolio is considered to be conservative
risk. Other funds are held as cash deposits. This position is reviewed on a regular basis.
Plans tor future perlods
The charity has partnered with Pilotlight and is now receiving strategic business support to drive
sustainable growth.
The partnership between Teesside Ability Support Centre, Pilotlight, and the Garfield Weston
Foundation marks a significant mileslone in our journey lowards growth and innovation. By leveraging
Ihe knowledge and experience ol business experts, we aim to solidify our position as a leading force in
empowering individuals with disabilities and driving positive change in the community.
The work with Pilotlight is expected lo produce a new business plan, vision. mission statement and the
exploration of new avenues for grant generation and olher income streams with our users, staff and
other stakeholders.
The trustees conlinue to utilise the remaining bequest monies that were received in 2019 for tho
benelit of Members.
The Charity plans to continue the activities outlined above in the coming year subject to continued
satisfactory funding arrangements.

Teesside Ability Support Centre
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Trustees. responsibililies statemenl
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the Irustees, report and the financial statements in accordance with applicable law and Uniled Kingdom
Accounting Standards {United Kingdom Generally Accepted Accounting Practice).
Company law requires the company irustees lo prepare financial statements for each year which give
a true and fair view of the state of affairs of the charitable company and Ihe incoming resources and
application of resources, including the income and expendilure, lor Ihat period.
In preparing these financial statemenls. the trustees are required lo:
select suitable accounting policies and Ihen apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounling estimates that are reasonable and prudent.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the company's transactions and disclose with reasonable accuracy at any time the financial
position of the company and enable them to ensure that the financial statements comply wilh the
Companies Act 2006. They are also responsible for safeguarding the assets of Ihe company and
hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Audltor
Each of Ihe persons who is a Iruslee at the date of approval of this report confirms Ihal:
so far as they are aware, there is no relevant audit information of which the company's auditor is
unaware,. and
they have taken all steps thal they oughl to have taken as a truslee lo make themselves aware of
any relevant audit information and to establish that the company's auditor is aware of that
information.
Small company provisions
This report has been prepared in accordance with the provisions applicable lo companies entitled lo
Ihe small companies exemption.
The trustees. annual report was approved on 18 December 2024 and signed on behalf of Ihe board of
Irustees by:
Mrs M Annett
Chair of Trustees

Teesside Ability Support Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Teesside Ability Support
Centre
Year ended 31 March 2024
Opinion
We have audited the financial stalements of Teesside Ability Support Centre (the 'companW) for the
year ended 31 March 2024 which comprise the statement of financial activities {including income and
expenditure account}, stalement of linancial position, statement of cash flows and Ihe relaled noles,
including a summary ol significant accounting policies. The financial reporting framework thal has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including FRS
102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom
Generally Accepied Accounting Practice).
In our opinion Ihe financial stalements-
give a true and fair view of Ihe stale of the companls affairs as at 31 March 2024 and of its
incoming resources and application of resources. including ils income and expenditure. for the
year then ended.
have been properly prepared in accordanca with United Kingdom Generally Accepted Accounting
Practice,.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis tor opinlon
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS IUKI} and
applicable law. Our r6sponsibilities under those slandards are further described in the auditorfs
responsibilities for the audit of the financial statements section of our report. We are independent of
the company in accordance wilh the ethical requirements that are relevant to our audil of the financial
statemenls in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relatlng io golng concern
In auditing the financial statements. we have concluded that the trustees, use of the going concern
basis of accounting in the preparation of the financial statemenls is appropriate.
Based on the work we have performed, we have not identified any malerial uncertainties relating io
events or conditions thal, individually or colleclively. may cast significant doubt on the company's abilily
to continue as a going concern for a period of at least twelve months from when the financial
statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described
in the relevant sections of this report.
Emphasis of matter
The comparative figures wgre not audited.

Teesside Ability Support Centre
Company Limited by Guarantee
Independenl Auditor's Report to the Members of Teesside Ability Support
Centre {contlnued)
Year ended 31 March 2024
Other infomiation
The other information comprises the information included in Ihe annual report, other Ihan the financial
statements and our audilor's report thereon. The trustees are responsible for the other inlormation.
Our opinion on the financial stalemenls does not cover the olher information and, except lo the extent
olherwise explicilly staled in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit ol Ihe financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with the
financial statemenls or our knowledge obtained in the audii or otherwise appears to be materiaily
misstated. If we idenlify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misslatement in the financial stalements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
Ihat there is a material misstatement of this other information, we are required to report that facl.
We have nothing io report in this regard.
Opinions on other matters prescribed by the Companles Act 2006
In our opinion. based on the work undertaken in the course of the audit..
the information given in the trustees, report for the financial year for which the financial
statements are prepared is consistent with the financial statements. and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceplion
In the lighl of the knowledge and understanding of the company and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act
2006 requires us to report to you if, in our opinion-
adequate accounling records have not been kept, or returns adequale lor our audil have not been
received Irom branches not visited by us. or
the financial statements are nol in agreement with the accounting records and returns. or
certain disclosures of truslees. remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit. or
the trustees were not entitled to prepare the financial statements in accordance with tho small
companies regime and take advantage of the small companies, exempiions in preparing the
directors, report and Irom Ihe requirement to prepare a strategic report.

Teesside Ability Support Centre
Company Limited by Guarantee
Independenl Auditor's Report to the Members of Teesside Ability Support
Centre Icontinuedj
Year ended 31 March 2024
Responslbllllles of trustees
As explained more fully in the trustees, responsibilities statement, lh8 trustees (who are also the
directors lor the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied thal they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements thal are free from
material misstatement. whelher due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the company's ability
to conb'nue as a going concern, disclosing, as applicable, matters related lo going concern and using
the going concern basis of accounting unless the trustees either intend to liquidate the company or to
cease operations, or have no realistic altemalive l)ut to do so.

Teesside Ability Support Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Teesside Ability Support
Centre {eontlnued)
Year ended 31 March 2024
Auditor's responsibilities for Ihe audit ol the financial statements
Our objectives are to obtain reasonable assurance aboul whether Ihe financial statements as a whole
are free from material misstatemenl, whether due lo fraud or error, and to issue an auditor's report thal
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audil conducted in accordance with ISAS (UK) will always detect a material misstatement when il
exisls. Misstatements can arise from fraud or error and are considered material if, individualty or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detecl material misstaternents in respect
ol irregularities, including fraud. The exlent to which our procedures are capable of detecting
irregularitles, including fraud is detailed below:
The objectives of our audit are to identify and assess the risk of material misslatement of the financial
statements due to fraud or error. It is also our objective to obtain sufficient appropriate audit evidence
regarding the risks we have assessed and respond as appropriate to them. Even though an audit is
planned and performed in accordance with Ihe ISAS (UKI. an audit has an unavoidable risk that
material misstatements in the financial statements may not be detected. In identifying and assessing
the risk of material misstatement in respect of irregularities, including fraud, our audit procedures
included the following..
We obtained an understanding ol the legal and regulatory frameworks applicable to the charitable
company and the environment in which they operate.
We obtained an understanding of how the charitable company ensures their compliance with the
applicable legal and regulatory frameworks through inquiries to the management and those charged
with ensuring such compliance within the charitable company. We corroborated our inquiries Ihrough a
review of transactions within the financial statements that were linked to compliance wilh laws and
regulations. We also reviewed any available board minutes.
We assessed the suscepiibility of Ihe charitable companys financial statements to material
misstatement with regards to how fraud might occur. Audit procedures performed by the team
included-.
Idenlifying and assessing the effectiveness of controls the management of the charitable company
has in place to detect and prevent possible fraud..
Understanding how those involved with ensuring compliance considered and addressed the
polential override of controls or undue influence over the financial reports.,
Challenging any major assumptions and judgements that the management used in any significant
accounting estimates.,
Reviewing journal entries made with emphasis placed on those with unusual combinations and
those around the accounting year end: and
Assessing the extent of compliance with applicable laws and regulations.

Teesside Ability Support Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Teesside Ability Support
Centre {¢ontinued)
Year ended 31 March 2024
As part ol an audit in accordance with ISAS (UK). we exercise professional judgment and maintain
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedljres responsive to Ihose risks. and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resutting from fraud is higher than for one resutting from error,
as fraud may involve collusion. forgery, intentional omissions. misrepresentations. or the override
of internal conlrol.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures thal are appropriate in the circumstances, but not for the purpose of expressing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.
Conclude on the appropriateness ol the trustees. use of the going concem basis of accounting
and. based on the audil evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the company's ability to continue as a
going concern. If we conclude that a material uncertainty exists, we are required to draw attention
in our auditor's report to the relaled disclosures in the financial stalemenls or, if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up lo the date of our auditor's report. However. future events or conditions may cause the
company to cease lo continue as a going concern.
Evaluate the overall presentation, Slructure and content of the financial statements, including the
disclosures, and whether the linancial statements represent the undérlying transactions and
events in a manner that achieves fair presentation.
10

Teesside Ability Support Centre
Company Limited by Guarantee
Independent Auditor's Report lo the Members ol Teesside Ability Support
Centre (Continued)
Year ended 31 March 2024
We communicate with those charged with governance regarding. among other matters. the planned
scope and liming ol the audit and significant audit findings. including any significant deficiencies in
internal control thal we identify during our audit.
Use of our r8POrt
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
companws members those matters we are required to state to them in an auditor's report and for no
other pljrpose. To the fullest extent permitted by law, we do not accept or assume responsibility io
anyone other than the company and the company's members as a body, for our audit work, for this
report, or for the opinions we have formed.
M Firth BA (Hons), FCA (Senior Statutory Auditor}
For and on behalf of
Chipchase Manners
Chartered Accountants & statutory auditor
384 Linthorpe Road
Middlesbrough
TS5 6HA
18 December 2024
11

Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2024
2024
Restricted
funds Total funds
2023
Unrestricted
tunds
Total funds
Nole
Income and endowments
Bequest and voluntary income
Charitable activities
Investment income
Activities for generating lunds
Total income
9,924
1,107,424
10,134
61,062
63,007
72,931
1,107,424
10,134
61,062
12,264
981.643
3,426
52,273
1,188,544
63,007
1,251,551
1,049,606
Expendlture
Expenditure on charitable activities
Total expenditure
9,10 {1,076,8801
11,076,880)
120,4761 11,097,356) {1.005,145}
{20,476) 11,097,356) (1,005,145)
Net losses on investments
12
(326)
{3261
(4,5561
Nei income and nel movement in funds
111,3S8
42,531
153,869
39,905
Reconcillatlon of funds
Tolal funds brought forward
Total funds carried forward
929,813
10,487
53,018
940,300
1,094,169
900,395
940.300
1,041.151
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 15 to 28 lorrn part ot these flnancial staternenls.
12

Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Financial Position
31 March 2024
2024
2023
Notè
Flxed assets
Tangible fixed assets
Investments
18
19
365,286
72,270
437,556
313.986
102,703
416,689
Current assets
Stocks
Debtors
Cash at bank and in hand
20
21
1,405
98,913
586,879
687,197
1.323
133.527
415,068
549.918
Creditors: amounls talllng due withln one year
Nel current assets
22
{30,584}
656,613
(26.307)
523,611
Total assets less current liabiliti8s
1,094,169
940,300
Net assels
1,094,169
940,300
Funds of the charity
Restricted funds
Unrestricted funds
53,018
1,041,151
10,487
929,813
940.300
Tolal charity lunds
24
1,094,169
These financial statements have been prepared in accordance with the provisions applicable to
companies subjecl to the small companies, regime.
These linancial statements were approved by the board of trustees and authorised for issue on 18
December 2024, and are sigr3ed on behalf of the board by..
Mrs M Annett
Chair of Trustees
The notes on pag•$ 15 to 28 fomi part ol th6sé linaneial staternènts.
13

Teesside Ability Support Centre
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2024
2024
2023
Cash tlows from operating actlvltles
Net income
153.869
39,905
Adjustments for..
Depreciation of tangible fixed assets
Net losses on investments
Dividends, inlerest and rents from investments
Other interest receivable and similar income
Interest payable and similar charges
Accrued expenses
47,788
326
(462)
{9,672}
549
2,593
41,610
4,556
{909)
{2.517}
421
265
Changes in..
Stocks
Trade and other debtors
Trade and other creditors
(82}
34,614
1,684
{114}
(59.342)
(7,4081
16,467
Cash generated from operations
231,207
Interest paid
Interest received
1549}
9,672
{421 }
2,517
Net cash from operating aclivities
240,330
18,563
Cash flows from investing activities
Dividends, interesl and rents from investments
Purchase of tangible assets
Proceeds from sale of tangible assets
Purchases of other investments
Proceeds from sale ol olher investments
462
1108,1271
9,039
1159)
30,266
909
(5,9411
{17,177)
16.444
(5,765)
Net cash used in investing activities
168,5191
Net Increase In cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and ¢ash equivalents at end ol year
171,811
415,068
12,798
402,270
586,879
415.068
The notes on page$ 15 to 28 fonn part ol thoso financial statemonts.
14

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statemenls
Year ended 31 March 2024
General information
The company is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the registered
office is Acklam Road, Middlesbrough, TS5 4EG.
Statement ol compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,. the Statement of
Recommended Practice applicable to charities preparing their accounts in accordance wilh the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounling policies
Basls of preparallon
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at lair
value Ihrough income or expenditure.
The financial statements are prepared in sterling. which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charIt￿S ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualrfying entity as defined in FRS 102. As such,
advantage has been taken of the following disclosure exemptions available under paragraph 1.12
of FRS 102.. (a) Disclosures in respecl of financial inslrumenls have not been presented.
Judgements and key sources of eslimalion uncertainty
The preparalion of the financial statements requires management to mak8 judgements.
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, including expectations of
future events that are believed to be reasonable under the circumstances.
15

Teesside Ability Support Centre
Company Limited by Guarantee
Notes Io the Financial Stalemenls (continued)
Year ended 31 March 2024
Accounting policies (contlnued)
Fund accounting
Unrestricled funds are available for use at the discretion of the trustees to lurther any of the
charilvs purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or
commitment.
Restricted funds are subjected lo restrictions on their expenditure declared by the donor or
through the terms of an appeal, and lall into one of two sub-classes.. restricted income funds or
endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has
passed to the charity,. it is probable that the economic benefils associated with Ihe transaction will
flow to the charity and the amount can be reliably measured. The following specific policies are
applied to particular categories of income:
income from donations or grants is recognised when there is evidence of enlillement to the
gift, receipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunleers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unreslricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned il unspent, in which case
it may be regarded as restricted.
16

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to Ihe Financial Statements {conHnuod}
Year ended 31 March 2024
Accountlng pollclas {contlnued)
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered, and is classified under headings of the statement of
financial activities to which il relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurrgd by a charity in undertaking
activities thal further its charilable aims for the benefit of Its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to Charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part ol its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that activity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justifiable and consis18nt basis.
Tanglble assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any
accumulated deprecialion and impairment losses. Any tangible assels carried at revalued
amounts are recorded at the fair value at the date of revaluation less any subsequent
accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other
recognised gains and losses, unless il reverses a charge for impairment that has previously been
recognised as expenditure within the stalemenl of financial activities. A decrease in the carrying
amount of an asset as a result of revaluation, is recognised in other recognised gains and losses,
except to which it offsets any previous revaluation gain, in which case the loss is shown wilhin
other recognised gains and losses on the statement of financial activities.
Depreciaiion
Leasehold property
Plant and maGhinery
Motor vehicles
Straight line over the life of the lease
1￿/0 reducing balance
25 /0 reducing balance
Leasehold properties are depreciated over the life of the lease.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair
value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
17

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Ststements (¢ontinued)
Year ended 31 March 2024
Accounllng policies Icontinued)
Inveslmenls (continued)
Listed investments are measured at lair value with changes in fair value being recognised in
income or expendilure.
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, wilh Ihe recoverable
amount being estimated where such indicators exist. Where the carrying value exceeds the
recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for
possible r8versal at each reporting date.
For the purposes of impairmenl lesting, when it is not possible to estimate the recoverable
amount of an individual assel, an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest idenliliable
group of assets that includes the assat and generates cash inflows that largely independent ol the
cash inflows from other assets or groups of assels.
For impairment testing of goodwill, the goodwill acquired in a busin8ss combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies ol the combination, irrespective of whether other assets or liabilities of the company
are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimaled selling price less costs to complete and
sell. Cost includes all costs of PLJrchase. costs of conversion and other costs incurred in bringing
the stock to its presenl localion and condition.
Deflned contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which
the related seNice is provided. Prepaid contributions are recognised as an asset to the extent
that the prepayment will lead to a reduction in future payments or a cash refund.
When contribLJtions are not expected to be seltled wholly within 12 months ol the end of the
reporting date in which the employees render the relaled service. Ihe liability is measured on a
discounted present value basis. The unwinding of the disGount is recognised as an expense in
Ihe period in which it arises.
Limited by guarantee
Teesside Ability Support Centre is a company limited by guarantee and accordingly does not
have a share capital.
Every member ol the company undertakes to contribute such amount as may be required not
exceeding £1 to the assets of the charitable company in Ihe event of ils being wound up while he
or she is a member, or wilhin one year afler he or she ceases to be a member.
18

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to Ihe Financial Staleh)enls leontinued)
Year ended 31 March 2024
Bequest and voluntary income
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
1,334
Legacles
Bequests and legacies
8,590
8,590
Granls
Grants
63,007
63,007
9,924
63,007
72,931
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Donations
Donations
3.764
3,764
Legacies
Bequests and legacies
Grants
Grants
5,500
9,264
3,000
8,500
3,000
12,264
Charilable aclivilies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Middlesbrough Day Care Block
Stockton Day Care Block
Dalby View Day Care Block
Direct Payments and other income
Transport income
{members/fuel/rebatel
North Yorkshire Day Care Block
Hydropool income
600,626
109,986
8.782
250,100
600,626
109,986
8.782
250,100
550,062
96,049
7,843
210,273
550.062
96,049
7,843
210,273
126,850
6,125
4,955
1.107,424
126,850
6,125
4,955
112,381
5,035
112,381
5.035
1,107,424
981.643
981.643
19

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Investment income
Unrestricted Tolal Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Income from listed investments
Bank interest received
462
9,672
10,134
462
9,672
10,134
909
2,517
3,426
909
2,517
3,426
Activilles for generallng funds
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Gain on disposal of tangible fixed
assets held for charity's own use
Other services and sales
Income from fundr￿sIng events
Miscellaneous income
(5,6901
56,875
8,763
1,114
(5.690)
56,875
8.763
1,114
47,281
4,913
79
47,281
4.913
79
61,062
61,062
52.273
52.273
Expenditure on charltable actlvities by fund iype
Unrestricled
Funds
Restricted Total Funds
Funds
2024
Centre activities and subsistence
Centre maintenance and development
Care and development activities
Travelling and vehicle maintenance
Support costs
51.835
93.780
631,973
49,667
249.625
6,863
6,948
58,698
100,728
631,973
49,667
256,290
1,097,356
6,665
1,076,880
20,476
Unrestricted
Funds
Restricled Total Funds
Funds
2023
Centre activities and subsistence
Centre maintenance and development
Care and development activities
Travelling and vehicle maintenance
Support costs
51,877
104,586
613,283
56,923
172,922
999,591
2,855
1,956
54.732
106,542
613,283
56.923
173.665
743
5,554
1,005,145
20

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the FAnancial Statements (continued)
Year ended 31 March 2024
10. Expenditure on charitable activities by aclivity type
Activities
undertaken
directly Support costs
Total lunds
2024
Total fund
2023
Centre activities and subsistence
Centre maintenance and development
Care and development activities
Travelling and vehicle maintenance
Governance costs
58,698
100.728
631.973
49,667
58.698
100,728
631,973
49,667
256,290
54.732
106.542
613,283
56.923
173.665
256,290
841,066
256,290
1,097,356
1.005.145
11. Analysls of support costs
Support costs Total 2024 Total 2023
Stalf costs
Premises
Communications and IT
General office
Finance costs
Govemance costs
186,071
4,097
6.788
1,327
549
50,033
248.865
186.071
4.097
6,788
1,327
549
50.033
112,747
4,813
5,979
1,326
421
48,379
173,665
248,865
12. Net losses on investments
UnrestriGted Tolal Funds Unrestricled Total Funds
Funds
2024
Funds
2023
Fair value gain/lloss) on listed
investments
Gainsl(losses) on listed investments
804
{1,130)
1326}
804
(1,130)
1326)
(695)
{3,861 }
14,5561
(695)
{3,861 }
(4,5561
13. Net income
Net income is stated alter chargingllcrediting):
2024
2023
Depreciation of tangible fixed assets
Loss on disposal of tangible fixed assets
47,788
5.690
41,610
21

Teesside Ability Support Centre
Company Limited by Guarantee
Noles to the Financial Statements (contlnued)
Year ended 31 March 2024
14. Auditors remuneration
2024
2023
Fees payable for the audit of the financial statements
3,400
15. Independenl examlnatlon lees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
3,240
16. Particulars of employees
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024
2023
Wages and salaries
Social security costs
Employer contributions to pension plans
724,090
54,261
22,843
801.194
637,305
48.053
18,512
703,870
The average head count of employees during the year was 33 (2023: 301. The average number
of full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
No.
All employees
33
30
No employee received employee benefits of more than £60,000 during the year12023: Nil).
17. Trustee remuneration and expenses
No salaries or wages have been paid to the trustees during the year. No trustee or employee was
remunerated with more than £60,000 during the year.
During the year 2 trustees were reimbursed a total of £696 for travel expenses incurred.
22

Teesside Ability Support Centre
Company Limited by Guarantee
Notes lo the Financial Ststements (contlnued)
Year ended 31 March 2024
18. Tanglble flxed assets
Short
leasehold
property
Plant and
machinery
Motor
vehicles
Total
Cost
At 1 April 2023
Addrtions
Disposals
At 31 March 2024
131,830
975
383,548
25,674
(58,584}
350,638
402,436
81,478
141,3651
442.549
917.814
108,127
199.9491
925.992
132,805
Depreciation
At 1 April 2023
Charge for the year
Disposals
At 31 March 2024
283,543
14,493
{51.037)
246,999
320,285
30.540
{39,873)
310,952
603,828
47.788
(90.910)
560,706
2,755
2,755
Carrying amount
At 31 March 2024
130,050
103,639
100,005
131,597
365,286
At 31 March 2023
131,830
82,151
313,986
19. Investments
Listed
investments
Cost or valuatlon
At 1 April 2023
Additions
Disposals
Fair value movements
102,703
159
(31,396)
804
At 31 March 2024
72,270
Impaimienl
At 1 April 2023 and 31 March 2024
Carrying amount
At 31 March 2024
72,270
102,703
At 31 March 2023
All investrnents shown above are held at valualion.
Flnanclal assels held at fair value
Listed investments are measured al their fair value at the year end.
23

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (￿nIInUed)
Year ended 31 March 2024
20. Stocks
2024
2023
Finished Goods
1,405
1,323
21. Debtors
2024
2023
Trade debtors
Prepayments and accrued income
92,947
5,966
131.055
2,472
98,913
133,527
22. Creditors." amounts falling due within one year
2024
2023
Trade creditors
Accruals and deferred income
Social security and other taxes
Other creditors
2,101
8,287
13,050
7,146
2,674
5,694
10,436
7,503
30,584
26,307
23. Pensions and olher post retirement benefits
The amounts recognised in income or expenditure as an expense in relation to defined
contribution plans was £23,55912023- £18,512).
24

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to Ihe Financial Stalemenls (continued)
Year ended 31 March 2024
24. Analysls of charitable lunds
Unrestrlcted lunds
At
Gains and31 March 202
losses
At
1 April 2023
Income Expenditure
General funds
Fixed asset fund
755,857
173,956
1,188.544 (1,076.880}
1326}
867.195
173,956
929.813
1,188,544 11,076,880)
(326) 1,041,151
At
Gains and 31 March 202
losses
At
1 April 2022
Income Expenditure
General funds
Fixed asset fund
713,398
173,956
887,354
1,046,606
(999,591)
14,556)
755.857
173,956
1,046,606
{999,5911
14,556)
929,813
Purposes of unrestricted funds
The general funds are donalions and other incoming resources receivable or generated for the
objects of the charity without further specified purpose and are available as general funds lo
enable the charity to fufil its objectives, to meet existing commitments and to provide a
reasonable working capital base.
The fixed asset fund has been setup to assist in identifying those funds that are not free funds
and represent the Gost of tangible assets to be purchased by the charity from funds designated
for that purpose.
Restricted funds
Al
Gains and31 March 202
losses
At
1 April 2023
Income Expenditure
Restricted funds
10,487
63,007
(20,4761
53,018
At
Gains and 31 March 202
losses
At
1 April 2022
Income Expenditure
Restricted funds
13.041
3.000
(5,554)
10,487
25

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to Ihe Financial Stalemenls (Continued)
Year ended 31 March 2024
24. Analysis of charitable funds (continued)
At 1 April
2023
Fund
Fund At 31 March
receipts expenditure
2024
The Boshier-Hinton Foundation
SFX)rt Grant
Jack Brunton Charitable Trust
The Teesside Charity Golden
Giveaway - Jane Dec 2021
Bruce Wake Charitable Trust
ScrewFix
Tees Valley Community Foundation
Peter Harrison Foundation
Laura Hughes
Tees Valley Community Foundation
Garfield WestonlPilot Light
The Klahr Charitable Trust
256
900
2,625
248
900
2,297
328
1,531
1,321
191
130
1,340
1,191
96
1,020
2,734
96
1.020
342
986
649
358
2,392
1,514
5,851
142
2,500
6,500
500
The Calherine Cookson Charitable
Trust
The Morrisons Foundation
Tesco Groundwork
Acklam Community Council
The Jack Brunton Charitable Trust
The Rothley Trust
Hudson Charitable Trust
Cash Donation - Lizzie
The Edward Gosling Foundation
Garfield Weston Foundalion
The Clothworkers
Asda Foundation
600
6,857
1,000
200
2,000
1,400
300
150
10,000
10,000
20,000
400
387
5.962
213
895
1.000
175
25
2,000
1,400
300
150
1,250
1,250
2,500
400
8,750
8,750
17,500
The Teesside Charity
600
600
10,487
63,007
20,476
53,018
Purposes of restricted funds
The purpose of The Boshier-Hinton Foundation Trust fund is to purchase devices and
subscriptions that aided members to socially distance during Coronavirus lockdowns.
The purpose of the Sport Grant fund is to purchase sporting goods and fund sporting activities
and related training for charty staff.
The purpose of the Jack Brunton Charitable Trust lund is to purchase trampolines and olher
associated equipment.
The purpose of The Teesside Charity Golden Giveaway fund is to purchase trampolines and
other associated equipment.
The purpose of the Bruce Wake Charitable Trust fund is to purchase trampolines and other
associated equipment.
26

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
24. Analysis of charitable funds (¢ontinuod)
The purpose of the Screwfix fund is to purchase gardening supplies and equipment.
The purpose of the Tees Valley Community Foundation fund is to purchase computer equipment
and the printing of newsletters.
The purpose of Ihe Peter Harrison Foundation fund is to fund activities for the members.
The purpose of the Laura Hughes fund is to purchase an abilty swing for the centre.
The purpose ot the Tees Valley Community Foundation 2 fund is to purchase gardening supplies
and equipment.
The pU￿oSe of the Garfield WestonlPilot Light fund is to produce communications for members
and stafl about changes to the charity's strategy. The fund will also cover staff training costs thal
are required relating to this change in strategy.
The purpose of the The Klahr Charitable Trust fund is to purchase sensory equipment for the
main centre.
The purpose of the The Calhgrine Cookson Charitable Trust lund is to purchase art supplies and
b¢)oks.
The purpose of the The Morrisons Foundation fund is to purchase a new Acheever Bed.
The purpose of the Tesco Groundwork fund is to purchase sensory equipment at the hub.
The purpose of the Acklam Community Council fund is io fund the purchase of a new minibus for
the charity to provide travel to its users.
The purpose of The Jack Brunton Charrtable Trust is to fund activities for the members.
The purpose of The Rothley Trust lund is to fund activities for the members.
The purpose of the Hudson Charitable Trust fund is to fund activities lor the members.
The purpose of the Cash Donations fund is lo fund activities for the members.
The purpose of The Edward Gosling Foundation lund is to fund the purchase of a new minibus
for Ihe charity to provide travel to its users.
The purpose of the Garfield Weston Foundation fund is io fund the purchase of a new minibus for
the charity io provide travel to its users.
The purpose of The Clothworkers fund is to fund the purchase of a new minibus for the charity to
provide travel to its users.
The purpose of the Asda Foundation fund is to fund a Christmas party for the members.
The purpose ot The Teesside Charity fund is to fund a Christmas party for the members.
27

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Financial Statements (¢ontlnued)
Year ended 31 March 2024
25. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Tangible fixed assets
Investments
Current Assets
Creditors less than 1 year
Net assets
323,171
72,270
676.294
(30,584)
1,041,151
42.115
365,286
72,270
687,197
(30,584)
1,094,169
10,903
53,018
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Investments
Currenl Assets
Creditors less than 1 year
Net assets
408,757
7,932
416,689
547.363
(26,307)
929,813
2,555
549,918
(26,3071
940,300
10.487
26. Analysis of changes In nel debt
At
At 1 Apr 2023 Cash flows 31 Mar 2024
Cash at bank and in hand
415,068
171,811
586,879
27. Related parties
During the year £4,19412023: £6,120) was paid to a connected company of which a truste8 is a
director. The amounts were paid in relalion to Iraining services and are deemed to have been
made at arms length.

Teesside Ability Support Centre
Company Limited by Guarantee
Managemenl Information
Year ended 31 March 2024
The tollowing pages do not tomi part of the financial statements.
29

Teesside Ability Support Centre
Company Limited by Guarantee
Detsiled Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Income and endowments
Bequest and voluntsry Income
Donations
Bequests and legacies
Grants
1.334
8.590
63,007
3,764
8.500
72,931
12,264
Charilable activities
Middlesbrough Day Care Block
Stockton Day Care Block
Dalby View Day Care Block
Direct Payments and other income
Transport income (memberslfueVrebate}
North Yorkshire Day Care Block
Hydropool income
600,626
109,986
8,782
250,100
126,850
6.125
4,955
550,062
96.049
210,273
112,381
5,035
1,107,424
981.643
Investmenl Income
Income from listed investmenls
Bank interest received
462
9,672
10.134
909
2,517
3.426
Activilies for generating funds
Gain on disposal of langible fixed assets held for charity's own use
Other serviGes and sales
Income from fundraising events
Miscellaneous income
15,690)
56.875
8,763
1.114
47,281
4,913
79
61,062
52,273
Tolal income
1,251,551
1,049,606

Teesside Ability Support Centre
Company Limited by Guarantee
Detailed Statement of Financial Aclivities (contlnued)
Year ended 31 March 2024
2024
2023
Expenditure
Expenditure on charitable activities
Wages and salaries
Employer's NIC
Pension costs
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Olher motor/travel costs
Legal and professional fees
Telephone
Other olfice costs
Depreciation
Impairment
Other interest payable and similar charges
Training and holiday expenses
Canteen expenditure
Slaff training, recruitment and clothing
{724,0901 (637,305)
(54,2611
(48,053)
122,843)
{18,512)
{27,924}
(27,516}
15,6231
(3,885)
122,140)
(5,1201
(19,928}
{47,438)
14,0971
{4,813}
149,6671
(56,9231
(8,992)
16,770)
{4,329)
{3,950}
(26,440)
(23,909)
147,788)
{41,610)
(858)
(549)
1421)
110,840)
18,376)
(56.365}
(53,948)
{10,622}
(16.596}
{1,097,356) {1,005,145)
Total expenditure
(1.097,356) {1.005,145)
Nel losses on investments
Fair value gain/{lossl on listed investments
Gainslllossesl on listed investments
804
{1.130}
{326)
{695)
{3,861)
(4,556)
Net income
153,869
39,905
31

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities
Year ended 31 March 2024
2024
2023
Expenditure on charitable aclivilies
Cenlre adivitie8 and subsislence
Actlvllles undertaken directly
Training and centre holiday expenses
Canteen expenditure
(10.840}
{47,8581
158,698)
{8,376}
(46,356)
{54,732)
Centre mainlenance and development
Activltles undertaken directly
Satellite centres rent
Rates & water
Light & heat
Repairs & maintenance
Other office costs
127,924)
(27,516)
(5,623}
(3,885)
{22,1401
{5,120J
119,928)
(47,4381
125,113)
(22,583)
{100,7281 1106.542)
Care and development activities
Activities undertaken dlrectly
Wageslsalaries
Employer's NIC
Pension costs
Stafl expenses
Stalf Iraining. recruilment and clothing
(559,4531 1534,6501
138,821)
138,086)
(16,849)
(18.388}
16,2281
{5.5631
110,622)
{16,5961
{631,973}
(613.283}
Travelllng and vehicle maintenance
Actlvltles undertaken dlreotly
Travel and vehicle expenses
Govornance costs
Wages and salaries
Employer's NIC
Pension costs
Insurance
Accountancy fees
{49,667}
(56,923)
{164,637} {102,655)
{15,4401
{9.967}
15,994)
(1241
{4,097}
(4,8131
{3,420)
Carried forward
1190,168} (120,979)
32

Teesside Ability Support Centre
Company Limited by Guarantee
Notes to the Detailed Statement of Financial Activities (conNnued)
Year ended 31 March 2024
2024
2023
Brought forward
{190,168) {120,979)
Audit fees
Legal and professional fees
Committee expenses
Telephone
Printing, postage and stationery
Depreciation
Bad debts
Bank charges
Computer costs
15,400)
12,553)
{1,039}
14,329}
11 ,3271
147,788)
1858)
1549}
(421)
12,2791
(2,029}
1256,290) {173,665)
(2,663)
{687)
{3.950}
(1,326}
(41,6101
Expenditure on charitable activilies
11 ,097,3561 {1,005,1451