BAD APPLES NORTH EAST CIC

Company limited by guarantee

Company Registration Number:
07344191 (England and Wales)

Unaudited statutory accounts for the year ended 31 August 2023

Period of accounts

Start date: 1 September 2022

End date: 31 August 2023

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Contents of the Financial Statements

for the Period Ended 31 August 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

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Directors' report period ended 31 August 2023

The directors present their report with the financial statements of the company for the period ended 31 August 2023

Principal activities of the company

The provision of community youth services.



Directors

The directors shown below have held office during the whole of the period from
1 September 2022 to 31 August 2023

Laura Kate Alexander
Caroline Susan Ball
John Hays


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
28 August 2024

And signed on behalf of the board by:
Name: Caroline Susan Ball
Status: Director

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Profit And Loss Account

for the Period Ended 31 August 2023

2023 2022


£

£
Turnover: 1,710 13,221
Cost of sales: 0 ( 1,528 )
Gross profit(or loss): 1,710 11,693
Distribution costs: 0 0
Administrative expenses: ( 6,956 ) ( 16,731 )
Other operating income: 0 150
Operating profit(or loss): (5,246) (4,888)
Interest receivable and similar income: 0 0
Interest payable and similar charges: 0 0
Profit(or loss) before tax: (5,246) (4,888)
Tax: 0 0
Profit(or loss) for the financial year: (5,246) (4,888)

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Balance sheet

As at 31 August 2023

Notes 2023 2022


£

£
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 2,042 2,042
Investments:   0 0
Total fixed assets: 2,042 2,042
Current assets
Stocks:   0 0
Debtors: 4 400 400
Cash at bank and in hand: 14 192
Investments:   0 0
Total current assets: 414 592
Creditors: amounts falling due within one year: 5 ( 41,417 ) ( 36,349 )
Net current assets (liabilities): (41,003) (35,757)
Total assets less current liabilities: (38,961) ( 33,715)
Creditors: amounts falling due after more than one year:   0 0
Provision for liabilities: 0 0
Accruals and deferred income: 0 0
Total net assets (liabilities): (38,961) (33,715)
Members' funds
Profit and loss account: (38,961) ( 33,715)
Total members' funds: ( 38,961) (33,715)

The notes form part of these financial statements

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Balance sheet statements

For the year ending 31 August 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 28 August 2024
and signed on behalf of the board by:

Name: Caroline Susan Ball
Status: Director

The notes form part of these financial statements

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Notes to the Financial Statements

for the Period Ended 31 August 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Financial Reporting Standard 101

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when all the following conditions are satisfied: the Company has transferred to the buyer the significant risks and rewards of ownership of the goods; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the economic benefits associated with the transaction will flow to the Company; and the costs incurred or to be incurred in respect of the transaction can be measured reliably. Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

    Tangible fixed assets depreciation policy

    Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses. At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life: Plant and machinery 25% Reducing balance Furniture, fittings and equipment 20% Reducing balance

    Other accounting policies

    Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from the surplus as reported in the income and expenditure account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Trade and other debtors Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts. Trade and other creditors Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method. Provisions Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation. Provisions are charged as an expense to the income and expenditure account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties. When payments are eventually made, they are charged to the provision carried in the balance sheet.

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Notes to the Financial Statements

for the Period Ended 31 August 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 5 5

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Notes to the Financial Statements

for the Period Ended 31 August 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 September 2022 11,197 9,136 20,333
Additions
Disposals
Revaluations
Transfers
At 31 August 2023 11,197 9,136 20,333
Depreciation
At 1 September 2022 10,696 7,595 18,291
Charge for year
On disposals
Other adjustments
At 31 August 2023 10,696 7,595 18,291
Net book value
At 31 August 2023 501 1,541 2,042
At 31 August 2022 501 1,541 2,042

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Notes to the Financial Statements

for the Period Ended 31 August 2023

4. Debtors

2023 2022
£ £
Prepayments and accrued income 400 400
Total 400 400
Debtors due after more than one year: 0 0

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Notes to the Financial Statements

for the Period Ended 31 August 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Trade creditors 49 49
Taxation and social security 446 1,549
Accruals and deferred income 1,741 1,742
Other creditors 39,181 33,009
Total 41,417 36,349

COMMUNITY INTEREST ANNUAL REPORT

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Company Number: 07344191 (England and Wales)

Year Ending: 31 August 2023

Company activities and impact

Since the pandemic followed by the increase demand for support and specialist services and incoming extra costs of gas, electric and rent. The organisation closed the doors on the office space and uniform exchange in 2023 with uniform distributed across the school uniform network is South-East Northumberland. We have still supported this service and engaged with publicity, volunteered and helped with collection. But the cost-of-living crisis has deepened we do not have the specialist staff or volunteers to meet demand and needs required to tackle the crisis and have decided to close-up the services and signpost to partner organisations while we closeup our engagement. After the pandemic and increased demand on school and local council budgets we have not been able to generate enough income to support the staffing needed or the increase in fuel bills and organisational running costs and staff and volunteers could not be expected to work on an ad hoc basis. Bad Apples NE have fed into the Child Poverty Report and across the various youth and community work networks but as funding gets tighter and the needs of service users more complex it is time to pass the baton on. We would like to thank everyone who has volunteered and supported thousands of people over the past 14 years and many changes in policy, we have fed into impact reports and made a real difference, and we will continue to be a cheer leader for the sector. From small beginnings we achieved many great things from World Dance Champions, to 100’s of young people gaining qualifications and valuable life experiences. We have worked in partnerships with global brands to individuals at crisis point. We may not have achieved everything we had hoped but we can say we made a difference and the legacy of Bad Apples North East will continue. We have young people who have engaged with us now working as teachers, police officers and policy makers in their own right, and we are proud to say we helped them to achieve great things. We will never fully be able to break down the impact of Bad Apples North East but we have saved and changed lives.

Consultation with stakeholders

As cases are more and more complex and we have shifted away from frontline delivery of youth diversionary activities and more of a role of a support service and we have used more in person feedback and more measurables of number of people helped / referred rather than our own delivery and events and larger delivery and impact as the supported needed is more complex and mental health, physical health and tackling child poverty although we are helping we are not trained mental health professionals to the levels required when people are reaching crisis point and we are only a sticking plaster on the bigger problems. We have partnered with other support services including specialist support services for mental health and the health trainers and referrals to social services, communities together and crisis teams. Bad Apples North East was set up to support children and young people to engage in positive activities learning, gaining knowledge, confidence qualifications and skills to help later in life. Through community engagement and from feedback this model is still very much needed but is struggling to be funded and the staff and volunteers could not support the complexities of cases faced and delivery of free of charge and low-cost activities, experiences while valuable and having an impact the non-measurable long-term impact was not valued. Many organisations are like us having to move away from the wider impact to deliver on funders outcomes.

Directors' remuneration

C Ball was paid a gross salary of £315 C Ball made a further loan to the company of £6,172 There were no other transactions or arrangements in connection with the remuneration of directors, or compensation for director’s loss of office, which require to be disclosed.

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
28 August 2024

And signed on behalf of the board by:
Name: Caroline Susan Ball
Status: Director