2025-03-31-accounts

COMPANY REGISTRATION NUMBER: 01417036 CHARITY REGISTRATION NUMBER: 508551

Teesside Ability Support Centre Company Limited by Guarantee Financial Statements

31 March 2025

CHIPCHASE MANNERS Chartered Accountants & statutory auditor 384 Linthorpe Road Middlesbrough TS5 6HA

Teesside Ability Support Centre

:

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2025

	Page
Trustees’ annual report (incorporating the director's report)	1
Independent auditor's report to the members	6
Statement of financial activities (including income and
expenditure account)	12
Statement of financial position	13
Statement of cash flows	14
Notes to the financial statements	15
The following pages do not form part of the financial statements
Detailedstatementoffinancialactivities	30

Teesside Ability Support Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

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 2025.

Reference and administrative details

Registered charity name Teesside Ability Support Centre Charity registration number 508551 Company registration number 01417036 Principal office and registered Acklam Road office Middlesbrough TS5 4EG The trustees Mr W Mason Mrs L Magson Mr M Weeks (Appointed 10 December 2024) Miss E J Briggs (Appointed 10 December 2024) Dr S Joneidy (Appointed 18 February 2025) Dr M Shadman-Pajouh (Appointed 4 March 2025) (Served from 5 March 2025 to 19 Mr M | Ahmad March 2025) Mrs A Heath Mrs M Annett Mrs A Osbourne Mr S Sidgwick Mrs L Sidgwick Auditor Chipchase Manners Chartered Accountants & statutory auditor 384 Linthorpe Road Middlesbrough TS5 6HA Bankers National Westminster Bank Plc 250 Bishopsgate London EC2M 4AA

Structure, governance and management

Governing document

The charity is governed by its Memorandum and Articles of Association.

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Teesside Ability Support Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management (continued)

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 required to meet specifications concerning eligibility, personal competence, specialist skills and local availability.

Trustee-training

New trustees are inducted into the working environment of the charity, and also of the company as a registered charity, including trustees' policy and procedures.

Organisational management

The trustees meet monthly to determine 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 of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

Objectives and activities

Objectives and aims

To promote and provide care opportunities for social development to adults with disabilities.

Strategic aim and objectives

The charity's strategic aim is the attainment of providing the best possible care, support and opportunities for adults with disabilities. The individuals that attend the centre can develop their social skills through interaction with 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.

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Teesside Ability Support Centre

Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) a eY e ar end e d 31k Marchee2025 Achievements and performance

Achievements and performance 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 otherwise pose to the charity.

We have a good level of users and demand for our services is high.

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 both financial and in kind and we are very grateful for their generosity.

We operated with a modest surplus of income for the year.

We have had input from established volunteers and we are grateful for all their help and support.

Public Benefit.

The trustees are delighted that the organisation has been able to continue to benefit disabled adults this year. Membership reduced slightly but remained high overall with 93 concurrent Members by the year end.

In 2024 we partnered with Pilotlight and with the benefit of a grant from Garfield Weston we examined our current business model and practices and planned for the years ahead with the support of leading industry experts.

Some of the tangible benefits of this process:

1. Additional staff to provide a better quality of service.

2. New job titles and additional roles to support our future plans.

3. Additional Trustees with specialist skills and experience in industry and further education.

4. Aroadmap to be used as our "north star”.

The new roadmap will ensure that we can effectively communicate our ambitions to all our stakeholders. We partnered with students from Teesside University to design a new logo and website to further demonstrate our desire to forge forward with a fresh approach.

We have a new marketing strategy that recognises that grants and contracted services may no longer meet all our financial needs in terms of renewals of buildings and vehicles. We are now putting a much higher priority on corporate support and have begun to make links with large corporations.

We are in discussion with a local charity with similar objectives to ours and we anticipate that we will be sharing a building, for our mutual benefit, starting in 2025. This partnership has the potential to

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Teesside Ability Support Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

become stronger in future years and may allow for collaborative grant and contract bidding and the pooling of resources.

Financial review

Financial Review

The trustees have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets ("the free reserves") held by the charity should be between 3 and 6 months of the resources expended, which equates to between £351,345 and £702,690 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 term.

We continue with our commitments to our Landlords, Scope National, to reinstate the land and buildings back to the condition they were in in 1957.

Since then we have made alterations to the building that would need reinstating and additional buildings on the land that would require demolishing.

We have ring-fenced approximately £200,000 to ensure these commitments can be honoured 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 for future periods

We have a plan to move our pricing model to banded charging that reflects the needs of the user instead of having a one price fits all model. We will be discussing this with our customers during 2025, with an anticipated start date of April 2026.

Trustees’ responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the company trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period.

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Teesside Ability Support Centre

Company Limited by Guarantee

Trustees’ Annual Report (Incorporating the Director's Report) (continuea)

Year ended 31 March 2025

In preparing these financial statements, the trustees are required to:

e — select suitable accounting policies and then apply them consistently;

• ¢ observe the methods and principles in the applicable Charities SORP;

• make judgments and accounting 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 with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditor

;

Each of the persons who is a trustee at the date of approval of this report confirms that:

• ¢ so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and

• e they have taken all steps that they ought to have taken as a trustee to 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 to companies entitled to the small companies exemption.

The trustees’ annual report was approved on 13 November 2025 and signed on behalf of the board of trustees by:

Mrs M Annett Chair of Trustees

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Teesside Ability Support Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Teesside Ability Support Centre Year ended 31 March 2025 nia ar ee eS a

Opinion

We have audited the financial statements of Teesside Ability Support Centre (the ‘company’) for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that 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 Accepted Accounting Practice).

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

• e have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

• ° have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements 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 relating to going 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 statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability 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.

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Teesside Ability Support Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of Teesside Ability Support

Centre (continued)

Year ended 31 March 2025

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Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the 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 statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• e 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

• e the trustees’ report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light 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 accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

• e the financial statements are not in agreement with the accounting records and returns; or

• e certain disclosures of trustees’ remuneration specified by law are not made; or

• e we have not received all the information and explanations we require for our audit; or

• e the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies’ exemptions in preparing the directors’ report and from the requirement to prepare a strategic report.

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Teesside Ability Support Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of Teesside Ability Support Centre (continued)

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Year ended 31 March 2025

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that 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 that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to 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 alternative but to do so.

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Teesside Ability Support Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Teesside Ability Support Centre (continued) aeeYear ended 31 March 2025 Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually 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 detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

The objectives of our audit are to identify and assess the risk of material misstatement 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 the ISAs (UK), 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 of 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 through a review of transactions within the financial statements that were linked to compliance with laws and regulations. We also reviewed any available board minutes.

• We assessed the susceptibility of the charitable company's financial statements to material misstatement with regards to how fraud might occur. Audit procedures performed by the team included:

• — Identifying 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 potential 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.

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Teesside Ability Support Centre Company Limited by Guarantee Independent Auditor's Report to the Members of Teesside Ability Support Centre (continued) ————SSSeeeEeYear ended 31 March 2025 As part of 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 procedures responsive to those risks, and obtain aucit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• e Obtain an understanding of internal contro! relevant to the audit in order to design audit procedures that 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 of the trustees' use of the going concern basis of accounting and, based on the audit 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 related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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Teesside Ability Support Centre

Company Limited by Guarantee

Independent Auditor's Report to the Members of Teesside Ability Support Centre (continued)

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oo Year ended 31 March 2025eS
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We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

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 company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this TI“in for the opinionsWy 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

13 November 2025

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Teesside Ability Support Centre Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account)

———S——eeesSs“‘#RRUCnYear ended 31 March 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Totalfunds	Total funds
Income and endowments	Note	£	£	£	£
Bequest and voluntaryincome Charitable activities Investment income Activities forgenerating funds	5 6 7 8	8,722 1,189,975 13,206 69,930	30,745 - - ~	39,467 1,189,975 13,206 69,930	72,931 1,107,424 10,134 61,062
Total income		1,281,833	30,745	1,312,578	1,251,581
Expenditure
Expenditure on charitable activities	9,10	(1,155,359)	(39,840)	(1,195,199)	(1,097,356)
Total expenditure		(1,155,359)	(39,840)	(1,195,199)	(1,097,356)
Netgains/(losses) on investments	12	5,539	~	5,539	(326)
Net incomeand net movement in	funds	132,013	(9,095)	122,918	153,869
Reconciliation of funds
Total funds brought forward		1,041,151	53,018	1,094,169	940,300
Totalfundscarriedforward		1,173,164	43,923	1,217,087	1,094,169

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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The notes on pages 15 to 28 form part of these financial statements.

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Teesside Ability Support Centre

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

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|||||||| |---|---|---|---|---|---|---| |eree| |2025|2024| |Fixed|assets|,|Note|£|£| |Tangible|fixed|assets|17|414,047|365,286| |Investments|18|77,954|72,270| |492,001|437,556| |Current|assets| |Raw materials|19|2,240|1,405| |Debtors|20|121,538|98,913| |Cash|at bank|and|in|hand|683,786|586,879| |807,564|687,197| |Creditors:|amounts|falling|due within one year|21|(82,478)|(30,584)| |Net|current assets|725,086|656,613| |Total|assets|less|current|liabilities|1,217,087|1,094,169| |Net|assets|1,217,087|1,094,169| |Funds|of the charity| |Restricted|funds|43,923|53,018| |Unrestricted|funds|1,173,164|1,041,151| |Total|charity funds|23|=|1,217,087|1,094,169|

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These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 13 November 2025, and are signed on behalf of the board by:

Mrs M Annett Chair of Trustees

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re TheRt notes on pagesket 15 to 28 formI part of theseacl financialcestat e ments.f
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Teesside Ability Support Centre

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

ee|

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash|flows from|operating|activities| |Net|income|122,918|153,869| |Adjustments|for:| |Depreciation|of|tangible|fixed|assets|49,712|47,788| |Net|gains/(losses)|on|investments|(5,539)|326| |Dividends,|interest and|rents from|investments|(135)|(462)| |Other|interest|receivable|and|similar|income|(13,071)|(9,672)| |Interest|payable|and|similar|charges|1,005|549| |Accrued|(income)/expenses|(15,351)|2,593| |Changes|in:| |Raw|materials|(835)|(82)| |Trade|and|other debtors|(8,617)|34,614| |Trade|and|other|creditors|53,237|1,684| |Cash|generated|from|operations|183,324|231,207| |Interest|paid|(1,005)|(549)| |Interest|received|13,071|9,672| |Net cash|from|operating|activities|195,390|240,330| |Cash|flows from|investing|activities| |Dividends,|interest|and|rents|from|investments|135|462| |Purchase|of|tangible|assets|(98,473)|(108,127)| |Proceeds|from|sale|of|tangible|assets|-|9,039| |Purchases|of|other|investments|(145)|(159)| |Proceeds|from|sale|of|other|investments|=|30,266| |Net cash|used|in|investing|activities|(98,483)|(68,519)| |Net|increase|in|cash|and|cash|equivalents|96,907|171,811| |Cash|and|cash|equivalents|at|beginning|of|year|586,879|415,068| |Cash and cash equivalents at end|of year|683,786|586,879|

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The notes on pages 15 to 28 form part of these financial statements.

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Teesside Ability Support Centre Company Limited by Guarantee

Notes to the Financial Statements ————eeeaYear ended 31 March 2025

1. 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,

2. Statement of 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 with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

1. Accounting policies

Basis of preparation

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 fair value through 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 charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying 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 respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make 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.

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Teesside Ability Support Centre

Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025

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1. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall 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 benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

• e income from donations or grants is recognised when there is evidence of entitlement 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 to 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 volunteers.

• ¢ income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

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Teesside Ability Support Centre Company Limited by Guarantee Notes to the Financial Statements (continuea) Year ended 31 March 2025 ee 3. Accounting policies (continued)

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 it relates:

• expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.

• ° expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable 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 of 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 consistent basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets 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 it reverses a charge for impairment that has previously been recognised as expenditure within the statement 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 within other recognised gains and losses on the statement of financial activities.

Depreciation

Leasehold property - Straight line over the life of the lease Plant and machinery - 12% reducing balance Motor vehicles - 25% 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.

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Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

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1. Accounting policies (continued)

Investments (continued)

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the 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 reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of 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 estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service 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 contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

1. Limited by guarantee

Teesside Ability Support Centre is a company limited by guarantee and accordingly does not have a share capital.

Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.

et

18

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)	Notes to the Financial Statements (continued)
Year ended 31 March 2025 Nie eiene
5.	Bequest and voluntary	income
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2025
					£	£	£
	Donations
	Donations				1,922	—	1,922
	Legacies
	Bequests and legacies				-	-	-
	Grants
	Grants				6,800	30,745	37,545
					8,722	30,745	39,467
					Unrestricted	Restricted	Total Funds
					Funds	Funds	2024
					£	£	£
	Donations
	Donations				1,334	~	1,334
	Legacies
	Bequests and legacies				8,590	-	8,590
	Grants
	Grants				-	63,007	63,007
					9,924	63,007	72,931

6. Charitable activities

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
Middlesbrough DayCare Block Stockton DayCareBlock DalbyViewDayCareBlock Direct Payments and otherincome Transport income	£ 643,575 125,405 7,870 269,484	£ 643,575 125,405 7,870 269,484	£ 600,626 109,986 8,782 250,100	3 600,626 109,986 8,782 250,100
(members/fuel/rebate) North Yorkshire DayCare Block Hydropool income	131,424 3,864 8,353	131,424 3,864 8,353	126,850 6,125 4,955	126,850 6,125 4,955
	1,189,975	1,189,975	1,107,424	1,107,424

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19

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

Year endedended 31 March 2025	Year endedended 31 March 2025	Year endedended 31 March 2025	Year endedended 31 March 2025	Year endedended 31 March 2025	Year endedended 31 March 2025
eS
7.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
	Income from listed investments Bank interest received	£ 135 13,071	£ 135 13,071	3 462 9,672	£ 462 9,672
		13,206	13,206	10,134	10,134
8.	Activities forgenerating funds
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
	Gain on disposal of tangible fixed	£	£	£	£
	assets held for charity's own use Other servicesand sales Income from fundraising events Miscellaneous income	= 61,617 8,146 167	- 61,617 8,146 167	(5,690) 56,875 8,763 1,114	(5,690) 56,875 8,763 1,114
		69,930	69,930	61,062	61,062
9.	Expenditure on charitable activities byfund type
			Unrestricted	Restricted	Total Funds
			Funds	Funds	2025
	Centre activities andsubsistence Centre maintenanceanddevelopment Care and development activities Travelling and vehicle maintenance Supportcosts		£ 49,896 116,316 731,390 45,648 212,109	£ 8,217 1,142 4,148 _ 26,333	£ 58,113 117,458 735,538 45,648 238,442
			1,155,359	39,840	1,195,199
			Unrestricted	Restricted	Total Funds
			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 _ - 6,665	58,698 100,728 631,973 49,667 256,290
			1,076,880	20,476	1,097,356

——$—een

20

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

eee

10. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total funds	Total fund
	directly	Support costs	2025	2024
	£	£	£	£
Centre activities and subsistence Centre maintenance and development Care and development activities Travelling and vehicle maintenance Governance costs	58,113 117,458 735,538 45,648 -	_ = - - 238,442	58,113 117,458 735,538 45,648 238,442	58,698 100,728 631,973 49,667 256,290
	956,757	238,442	1,195,199	1,097,356

11.	Analysis of support costs
		Support costs	Total 2025	Total 2024
		£	£	£
	Staff costs Premises Communications and IT General office Finance costs Governance costs	158,295 5,493 11,147 1,417 1,185 61,205	158,295 5,493 11,147 1,417 1,185 61,205	186,071 4,097 6,788 1,327 1,407 56,780
		238,742	238,742	256,470

12.	Net gains/(losses) on investments
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Fair value gain/(loss) on listed
	investments	5,539	5,539	804	804
	Gains/(losses) on listed investments	-	=	(1,130)	(1,130)
		5,539	5,539	(326)	(326)
13.	Net income
	Net income is stated after charging/(crediting):
				2025	2024
				£	£
	Depreciation of tangible fixed assets			49,712	47,788
	Lossondisposaloftangiblefixedassets			-	5,690

ee

21

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continuea)

Year ended 31 March 2025

EeSSSSSSSSSSSSSSSSSSSSmmmmsmsmsfeFeFeFeFeFsS

14.	Auditors remuneration
		2025	2024
	Fees payable forthe audit of the financial statements	£ 5,700	£ 5,400
15.	Particulars ofemployees
	The total staff costsand employee benefits forthe reporting period areanalysed as		follows:
		2025	2024
	Wagesandsalaries Social security costs Employer contributions to pension plans	£ 784,026 62,343 25,046	£ 724,090 54,261 22,843
		871,415	801,194

15. Particulars of employees

The average head count of employees during the yearwas 33 (2024: 33). The average of full-time equivalent employees during the year is analysed as follows:	The average head count of employees during the yearwas 33 (2024: 33). The average of full-time equivalent employees during the year is analysed as follows:	number
	2025	2024
	No.	No.
Allemployees	33	33

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

1. 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 trustees were reimburseda total of £3,439 for travel expenses incurred.

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22

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025 eeeeee

17. Tangible fixed assets

		Short
		leasehold	Plant and	Motor
		property £	machinery £	vehicles £	Total £
	Cost
	At 1 April 2024 Additions	132,805 80,934	350,638 17,539	442,549 -	925,992 98,473
	At 31 March 2025	213,739	368,177	442,549	1,024,465
	Depreciation
	At 1 April 2024 Charge forthe year	2,755 3,209	246,999 13,604	310,952 32,899	560,706 49,712
	At 31 March 2025	5,964	260,603	343,851	610,418
	Carrying amount
	At 31 March 2025	207,775	107,574	98,698	414,047
	At 31 March 2024	130,050	103,639	131,597	365,286
18.	Investments
					Listed
					investments
					£
	Cost or valuation
	At 1 April 2024 Additions Fairvalue movements				72,270 145 5,539
	At 31 March 2025				77,954
	Impairment
	At 1 April 2024 and 31 March 2025
	Carrying amount
	At 31 March 2025				77,954
	At 31 March2024				72,270
	All investments shown above are held at	valuation.
	Financial assets held at fair value
	Listed investments are measured at their fairvalue at the		year end.
19.	Stocks

		2025	2024
Finished	Goods	£ 2,240	£ 1,405

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23

Teesside Ability Support Centre Company Limited by Guarantee Notes to the Financial Statements (continuea)

Year ended 31 March 2025

ees

20. Debtors

		2025	2024
	Tradedebtors Prepayments and accruedincome	£ 98,466 23,072	2 92,947 5,966
		121,538	98,913
21.	Creditors: amounts falling due within oneyear
		2025	2024
	Trade creditors Accruals and deferred income Social securityand othertaxes Other creditors	£ 54,578 6,944 13,739 7217	£ 2,101 8,287 13,050 7,146
		82,478	30,584

22. Pensions and other post retirement benefits

The amounts recognised in income or expenditure as an expense in relation to defined contribution plans was £25,046 (2024: £22,843).

23. Analysis of charitable funds

Unrestricted funds

==> picture [395 x 173] intentionally omitted <==

----- Start of picture text -----
At
At Gains and31 March 202
1 April 2024 Income Expenditure losses 5
£ £ £ £ £
General funds 867,195 1,281,833 (1,155,359) 5,539 999,208
Fixed asset fund 173,956 = - - 173,956
1,041,151 1,281,833 (1,155,359) 5,539 1,173,164
At
At Gains and 31 March 202
1 April 2023 Income Expenditure losses 4
General £ £ £ Ss £
Fixed funds 755,857 1,188,544 (1,076,880) (326) 867,195
asset fund 173,956 - ~ = 173,956
929,813 1,188,544 (1,076,880) (326) 1,041,151
----- End of picture text -----

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24

Teesside Ability Support Centre Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 eole ae 23. Analysis of charitable funds (continued)

Purposes of unrestricted funds

The general funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds to 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 cost of tangible assets that the charity has committed to purchasing from funds designated for that purpose.

Restricted funds

							At
			At			Gains and31 March 202
		1	April 2024	Income	Expenditure	losses	5
			£	£	£	£	£
Restricted	funds		53,018	30,745	(39,840)	-	43,923
							At
			At			Gains and 31 March 202
		1	April 2023	Income	Expenditure	losses	4
			£	s	£	£	£
Restricted	funds		10,487	63,007	(20,476)	=	53,018

25

Teesside Ability Support Centre Company Limited by Guarantee Notes to the Financial Statements (continued)

Year ended 31 March 2025

eee 23. Analysis of charitable funds (continued)

	At1 April	Fund	Fund	At31 March
	2024	receipts	expenditure	2025
The Boshier-Hinton Foundation Sport grant BruceWake Charitable Trust Screwfix	£ 8 900 279 4	£ - = = =	£ 8 900 279 4	£ = = ~ P
Tees ValleyCommunity Foundation Garfield Weston/Pilotlight The Klahr Charitable Trust	1,610 5,851 142	- 5,000 -	1,238 6,262 142	372 4,589 -
The Catherine Cookson Charitable
Trust	213	=	213	-
The Morrisons Foundation Tesco Groundwork Stokesley Masonic Lodge TheTeesside Charity	895 1,000 - ~	- - 1,000 6,078	= 397 1,000 6,078	895 603 - -
National Lottery Jack Brunton Charitable Trust The Teesside Charity Golden	- 2,297	18,667 -	14,000 287	4,667 2,010
Giveaway BruceWake Charitable Trust	1,340 912	- -	168 114	1,172 798
Laura Hughes Acklam Community Council	2,392 175	= -	310 40	2,082 185
The Edward Gosling Foundation Garfield Weston Foundation The Clothworkers	8,750 8,750 17,500	~ - ~	2,100 2,100 4,200	6,650 6,650 13,300
	53,018	30,745	39,840	43,923

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 charity staff.

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 the Garfield Weston/Pilot Light fund is to produce communications for members and staff about changes to the charity's strategy. The fund will also cover staff training costs that 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 Catherine Cookson Charitable Trust fund is to purchase art supplies and books.

—.$.$

26

Teesside Ability Support Centre

Company Limited by Guarantee Notes to the Financial Statements (continued)

Year ended 31 March 2025

ee

23. Analysis of charitable funds (continued)

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 Stokesley Masonic Lodge fund is to purchase sensory equipment and craft activities.

The purpose of the Teesside Charity fund is to purchase a mobile projector.

The purpose of the National Lottery fund is to subsidise the employment costs of a new staff member.

The purpose of The Edward Gosling Foundation fund is to fund the purchase of a new minibus for the charity to provide travel to its users.

The purpose of the Garfield Weston Foundation fund is to fund the purchase of a new minibus for the charity to 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 of The Teesside Charity fund is to fund a Christmas party for the members.

The purpose of the Jack Brunton Charitable Trust fund is to purchase trampolines and other 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.

The purpose of the Laura Hughes fund is to purchase an ability swing for the centre.

The purpose of the Acklam Community Council fund is to fund the purchase of a new minibus for the charity to provide travel to its users.

The purpose of The Edward Gosling Foundation fund is to fund the purchase of a new minibus for the charity to provide travel to its users.

The purpose of the Garfield Weston Foundation fund is to fund the purchase of a new minibus for the charity to 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.

eee

27

Teesside Ability Support Centre

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

eee

24.	Analysis of net assets between funds
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
	Tangible fixed assets Investments Current Assets Creditors less than 1 year	4 381,251 77,954 796,437 (82,478)	£ 32,796 - 11,127 -	£ 414,047 77,954 807,564 (82,478)
	Net assets	1,173,164	43,923	1,217,087
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
	Tangible fixed assets Investments CurrentAssets Creditors less than 1 year	£ 323,171 72,270 676,294 (30,584)	£ 42,115 - 10,903 =	£ 365,286 72,270 687,197 (30,584)
	Net assets	1,041,151	53,018	1,094,169
25.	Analysis ofchanges in net debt
				At
		At1 Apr 2024	Cash flows	31 Mar 2025
	Cash atbank and in hand	£ 586,879	fe 96,907	£ 683,786
26.	Relatedparties

During the year £3,348 (2024: £4,194) was paid to a connected company of which a trustee is a director. The amounts were paid in relation to training services and are deemed to have been made at arms length.

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28

Teesside Ability Support Centre

Company Limited by Guarantee

Management Information Year ended 31 March 2025 eeoe cinae lint set IN

The following pages do not form part of the financial statements.

pr tl

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29

Teesside Ability Support Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2025

Year ended 31 March 2025	Year ended 31 March 2025	Year ended 31 March 2025
een
	2025	2024
	£	£
Income and endowments
Bequest and voluntary income Donations Bequests and legacies Grants	1,922 - 37,545	1,334 8,590 63,007
	39,467	72,931
Charitable activities
Middlesbrough DayCare Block Stockton DayCare Block DalbyViewDay Care Block Direct Payments and otherincome Transportincome (members/fuel/rebate) North Yorkshire DayCare Block Hydropool income	643,575 125,405 7,870 269,484 131,424 3,864 8,353	600,626 109,986 8,782 250,100 126,850 6,125 4,955
	1,189,975	1,107,424
Investment income
Income from listed investments	135	462
Bank interest received	13,071	9,672
	13,206	10,134
Activities for generating funds
Gain on disposal of tangible fixed assets held for charity's own use Other services and sales Income from fundraising events	- 61,617 8,146	(5,690) 56,875 8,763
Miscellaneous income	167	1,114
	69,930	61,062
Totalincome	1,312,578	1,251,551

Se

30

Teesside Ability Support Centre

Company Limited by Guarantee

Detailed Statement of Financial Activities (continuea)

Detailed Statement of Financial Activities (continuea)	Detailed Statement of Financial Activities (continuea)	Detailed Statement of Financial Activities (continuea)
Yearended31 March2025 a SSEEeEeeSFSFSSSSSSSSSSSSSSSSSSSSSSSSSSSsSSSSsSSSS———SsS—
	2025	2024
Expenditure	£	£
Expenditure on charitable activities
Wagesand salaries Employer's NIC Pension costs Rent Ratesandwater Lightand heat Repairs and maintenance Insurance Other motor/travel costs Legaland professional fees Telephone Other office costs Depreciation Impairment Other interestpayable and similarcharges Training and holidayexpenses Canteen expenditure Staff training, recruitmentand clothing	(784,026) (62,343) (25,046) (29,184) (5,893) (29,135) (25,907) (5,493) (45,648) (11,193) (5,716) (28,756) (49,712) (180) (1,005) (6,517) (68,654) (10,791)	(724,090) (54,261) (22,843) (27,924) (5,623) (22,140) (19,928) (4,097) (49,667) (8,992) (4,329) (26,440) (47,788) (858) (549) (10,840) (56,365) (10,622)
	(1,195,199)	(1,097,356)
Total expenditure	(1,195,199)	(1,097,356)
Net gains/(losses) on investments
Fair value gain/(loss) on listed investments	5,539	804
Gains/(losses) on listed investments	-	(1,130)
	5,539	(326)
Netincome	122,918	153,869

aey

31