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2022-03-31-accounts

NIGHTSAFE LTD

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED MARCH 31 2022

Company number 2531951 Charity number 1002057

NIGHTSAFE LIMITED

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

INDEX
Chair’s Foreword 1
Administrative information 2
Trustees’ and Directors’ annual report 3 – 7
Independent examiners’ report 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 – 23

NIGHTSAFE LIMITED CHAIR’S FOREWORD FOR THE YEAR ENDED MARCH 31 2022

Dear friends and supporters of Nightsafe

I was honoured to take over as chairperson of Nightsafe from Julie Thomas in November 2021.

Nightsafe continues to be an essential provider of services to young people in Blackburn with Darwen, working with young people who are homeless or are at risk of homelessness.

Nightsafe was adept as pivoting our services in response to the challenges presented by the Covid pandemic and we continue to do so. We adapted and learnt how to provide services whilst keeping service users and our staff safe.

Nightsafe continues to support young people from that point of crisis through to independent living in their own home. Nightsafe supports young people in challenging circumstances, meets housing needs, supports and helps develop life skills. By providing services at the day centre, the emergency shelter, through bespoke supported housing and medium stay accommodation.

For over 30 years, every week throughout the year, Nightsafe delivers for young people. None of this could be done without those who support us – the individuals that fundraise and donate, our funders, businesses that support us, our volunteers, the board of trustees, and the staff team - what a combined effort and achievement!

This year we have seen consistent and innovative fundraising activities ranging from sponsored walks to bake sales, to sponsored runs to sleep outs and even sleep ins! All massively creative, all hugely appreciated. Safe to say much fun was had and a lot of thought behind why these activities were being undertaken. We are so very grateful for everyone’s efforts.

Huge thanks once again goes to all our Funders, including: Blackburn with Darwen Borough Council, Community Fund Lottery, Brian Mercer Foundation, Children In Need, The National Foundation of Music, The Lancaster Foundation we are indebted to them for their support

Nightsafe is growing and evolving, we are a thriving organisation, but we only succeed because people support us, and do so in many ways. Please continue to do so.

Thank you to all involved with Nightsafe.

Elizabeth Taylor Chair of Trustees

1

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

DIRECTORS & TRUSTEES Julie Thomas - (resigned 10/11/21) Chair until 10/11/21
Elizabeth Taylor Chair from 10/11/21
Gillian Davies Treasurer
Vivian Davenport
Sylvia Edwards
Wendy Hobson - (resigned 10/11/21)
Mubashar Ahmed Khaliq
Richard H Marsh – (appointed (appointed 10/11/21
Lucy Ross
Cllr James Shorrock (appointed 10/11/21)
Amy Stokes (resigned 10/11/21)
John Sturgess
Edward Walmsley
COMPANY SECRETARY Diane Page
SENIOR STAFF
Chief Executive Jan Larkin
Office & Finance Manager Diane Page
Operations Manager Faith Marriott
REGISTERED OFFICE AND The Boulevard Centre
PRINCIPAL PLACE OF 45 Railway Road
BUSINESS Blackburn BB1 1EZ
INDEPENDENT EXAMINER Peter Smith BA FCA DChA
ACCOUNTANTS & HGA Accountants & Financial Consultants Ltd
t/a Chittenden Horley - Chartered Accountants
The Wesley Centre
Royce Road, Hulme
Manchester M15 5BP
BANKERS Barclays Bank Plc
8 – 14 Darwen Street
Blackburn BB2 2BZ

2

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

The trustees present their annual report together with the financial statements of the charity for the year ended March 31 2022 which are also prepared to meet the requirements for a directors’ report and accounts for Companies act purposes.

REPORTING FRAMEWORK

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: 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 (FRS102) (effective 1 January 2019), referred to as the Charities SORP (FRS 102) (second edition – October 2019).

OBJECTIVES AND ACTIVITIES

Chartable objects

The charity’s objectives are:

Activities

In order to achieve these objectives the Charity provides:

This is a supported housing project situated in Darwen with 6 residential places for young people aged 16 to 24 with high support needs. Each young person has their own individual support plan tailored to their own need.

A supported living project for up to 6 young people. Each young person has their own en-suite room with a shared kitchen, communal lounge and a training / activity room. Staff provide support with life skills, including budgeting, cooking, health, education, training & employment and help with filling in forms. Regular training sessions are run by partner agencies such as Brook sexual health service.

This project supports 16 young people in their own accommodation, giving them the skills and support they need to maintain their tenancy.

The project aim is to increase life skills and education work with homeless young people aged 16 - 18 throughout Nightsafe's 4 projects. There has been a change to this project as a result of the Covid Pandemic and this Project has extended it’s age range to 16 -25 Birthday.

3

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Our mentor service continues to work in partnership with the Volunteer Centre. This initiative links young people who are rough sleeping, vulnerably housed or sofa surfing with a volunteer mentor who will work with them to access settled accommodation. Giving disengaged young people the support and encouragement needed to engage with services to address the barriers to a settled life, making a difference by giving young people someone to support and befriend them at crisis point, guiding them through the process of finding accommodation helping to break the cycle of homelessness.

Aims

Contribution of volunteers

Volunteers are the back bone of Nightsafe’s service, our emergency night shelter is partly staffed by our team of full time volunteers who come from different parts of Britain and across the world to give their time to Nightsafe, and in the last 12 months we have volunteers from Taiwan, Colombia, UK, Germany, Mexico, and South Korea. They are also an integral part of the staff team at our Witton project. We have a team of local volunteers who get involved in all aspects of the organisation, acting as mentors, offering practical help to the projects using their individual skills to enhance the service to young people. Volunteers also help with fundraising and raising the profile of the organisation.

Public benefit

The charity has had regard to the Charity Commission’s guidance on public benefit.

The public benefit of our project results in:

ACHIEVEMENTS AND PERFORMANCE

Overview

It is with some relief that I write this report to say that 2021- 2022 has been a more settled operational year for Nightsafe. Covid although ever present has largely meant that Nightsafe has, like other organisations across Blackburn with Darwen found a way through to learn from new ways of operating to ensure wherever possible the safety of the young people and its staff and volunteers.

Year on year Nightsafe continues to build on good practice providing and building on its mantra of, Somewhere to go, Somewhere to stay and Someone to talk to. Each year the service we provide is needed more and more and whilst numbers of homeless young people are increasing it is also true to say that what is more noticeable is the extent and level of support needed. As families face ongoing challenges to support their children, pay bills and put food on the table, often the price being paid results in greater family breakdown.

21 -22 has like previous years presented Nightsafe with ongoing challenges and opportunities in equal measure. Like every year securing funding continues to be a challenge for all VCFSE organisations. Nightsafe continues to be grateful to all its Funders and Stakeholders and ever more grateful for the hugely generous donations from both the local and further afield community.

4

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

During this last year we said a fond farewell and grateful thanks to Julie Thomas who had been our Chair of Trustees for over nine years. Julie will be greatly missed having brought a wealth of skill and expertise to the position. Under Julie’s Chairing Nightsafe has grown massively from having 2 Housing Projects to shortly being in a position to open its 5[th] ! Going forward it is with great pleasure and thanks that we welcome Elizabeth Taylor as our new Chair of Trustees. Elizabeth once again has a huge amount of skill and expertise and has been a valued and well respected Nightsafe Trustee for over 5 years.

This year once again brought some other staffing changes to Nightsafe. Some staff moved on to pastures new and others have joined us and have been welcomed into the Nightsafe fold. Additionally, we have commissioned external HR support which has provided much needed advice and guidance with regards to good practice at Nightsafe and compliance with regards all HR matters. In addition Nightsafe has continued it’s ongoing commitment to our young people, staff and volunteers in commissioning Wellbeing Support – this has been well received by all.

As with all other previous years our thanks go to our Trustees and Volunteers. Without them we would be unable to provide the support we do to our young people. Their expertise and skill sets are invaluable. Our LEAP Project once again had a very successful year and our Project Co-ordinator was very successful in getting and keeping our young people in work, education and Training.

Year on year our Housing Projects have gone on from strength to strength and additionally we are now in the progress of working towards getting our 5[th] Housing Project ready to accommodate an additional 6 young people. Anchor Avenue will give us a 2[nd] Housing Project in Darwen and we are very excited at the prospect of this new addition.

This year we have continued to support young people move into their own properties and continue to provide Dispersed Outreach Support to enable young people manage their tenancies.

Platform 5 and the Night Shelter have returned to some semblance of the new ‘normal’ and Nightsafe has ensured that protocols set up at the height of the Covid Pandemic have become a way of life and are now part of Nightsafe good practice. Both Platform 5 and the Shelter continue to be needed as much as ever.

I am delighted to update that we are now in a much better position of being able to offer placements to our overseas Volunteers and it’s great to have them back supporting our young people. We are very grateful for their enthusiasm and positive approach to making life as comfortable as possible in the Shelter for our young people and it’s great to know that they take back a wealth of experience when they return to their host countries together with our thanks.

Summing up 2021 - 2022 has been a hugely positive year, we hope for more of the same in 2022 – 2023. Exciting times are ahead with the opening of Anchor Avenue and our planned new Allotment.

See you back here next year!

FINANCIAL REVIEW

Overview

We had a deficit on unrestricted funds for the year of c£95k (2021 -surplus c£99k). Risk management

The Trustees undertook a review of the major risks to which the Charity is exposed in January 2016, and systems have been established to mitigate those risks. Periodic reviews are made to ensure that the charity continues to identify and mitigate any major risk that may arise.

The major financial risks facing the charity are – short term funding, changes in funding streams including housing benefit entitlements and caps, changes in local and central government policy.

Principal funding sources

Nightsafe has 4 main strands of funding these are: - Local Authority funding through commissioned work and Service Level Agreements, Rental Income for the accommodation services (Housing Benefit), grants from charitable trusts such as, Big lottery (Reaching communities) Children in Need etc. and our own fundraising and donations from many local organisations and individuals.

Investment policy and review

Nightsafe’s investment policy is to invest any reserves it holds in a place that gives the best return for the organisation. A review will take place when bonds mature at which time a search of the market will be made, there will also be a periodic review of bank accounts to ensure we are receiving the best rates and service available.

5

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Reserves

In light of the main financial risks facing the charity the Trustees have determined that free reserves (unrestricted funds not designated or invested in fixed assets) equivalent to 6 months operating costs are required, approximately £450,000 based on the 22/23 budget (prior year £450,000). At this level the charity would be able to ensure the short-term continuation of services in the light of cuts in funding and/or manage an orderly reduction or cessation of those services if new funding could not be secured. At the year end the charity had free reserves of c£357k.

FUTURE PLANS

After another year of considerable challenges, Nightsafe will focus on getting all Projects ‘back to normal’. This has proved to be a challenge with staff sickness continuing to be a problem and difficulties around our overseas Volunteers obtaining Visas. We will work to look at how as an organisation we can supplement this with continued recruitment of Bank Staff and by the forging of new relationships with potential providers.

We are very much looking forward to the opening of our new Housing Project , Anchor Avenue. This has been a big piece of work, very much dependant on the support of Volunteers with us being wonderfully supported by Trades people and local Business.

We will continue our review of the Organisation to ensure we are ‘Organisationally Fit’ to meet the ongoing challenges. We commissioned Orchard Insights to undertake a Review back in 2019, since then the World has changed not just the local landscape in Blackburn with Darwen. We will once again review our Structure and Governance to ensure we are able to meet both challenges and any opportunities that present so as to take best advantage of any Funding available.

We will continue to grow and develop our relationship with Blackburn with Darwen’s Children’s Social Services, particularly with the Leaving Care Team. As part of this we will provide Supported accommodation for some of the Borough’s young asylum seekers.

In addition to all this we will continue to provide the best possible support for young homeless people. We will continue to consult with our young people and advocate on their behalf to ensure that they aspire and grow and are happy and healthy.

STRUCTURE GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated August 8 1990, as amended by special resolutions dated March 18 2014, July 17 2017 and February 22 2018. It is registered as a charity with the Charity Commission.

Members of the company

The Directors have the power to admit any person to membership and also have the power to remove members. There are currently 8 members of the company, each of whom agrees to contribute a sum not exceeding £10 in the event of the charity being wound up.

Appointment of trustees

The Directors, who are the Trustees, are appointed by the members in general meeting and are collectively known as the Council of Management or the Council. At each AGM, one third of the Directors retire by rotation, being the longest in office and are eligible for re-election. Other than a retiring trustee, the only people eligible for election as trustees are those either nominated by the Council or by a member giving not less than 14 and not more than 35 clear days’ notice of the intention to propose a person for election.

The Trustees who served during the year, together with any changes up to the date of approving this report are listed on page 1.

Trustee induction and training

Nightsafe has a recruitment and induction policy which includes all new Trustees, involving skills, knowledge, references and DBS checks. Most trustees are already familiar with the practical work of the Charity, and have a range of related skills and knowledge. We actively encourage ex-users of our service to have membership and representation

Organisation

The Council, which must not be less than three members, administers the Charity and meets as necessary, usually six times a year. The day to day operations of the Charity are the responsibility of the Chief Executive, Jan Larkin to whom the Trustees have delegated authority for operational matters including finance, employment development, within the overall strategy agreed by the Council.

Pay and remuneration for senior staff

Nightsafe is committed to ensuring that we pay our staff fairly and in a way which ensures we attract and retain the right skills to have the greatest impact in delivering our charitable objectives. All Nightsafe staff are on NJC salary scale based on an evaluation of the job, skills and experience. Nightsafe Trustee’s set the salaries of senior staff. Salaries are reviewed against an agreed independent market benchmarking tool and make sure amendments as are appropriate to ensure that Nightsafe’s salaries remain competitive.

6

NIGHTSAFE LIMITED TRUSTEES’ AND DIRECTORS’ ANNUAL REPORT FOR THE YEAR ENDED MARCH 31 2022

Related parties

Co-operation with other organisations/charities

This year we have continued to form partnerships which enhance our work with young people, we are pleased to have worked in close collaboration with organisations including: CVS Volunteer Centre, Centre-point, CRI, Brook, Princes Trust, Fairbridge, Wish Centre, Transforming Lives Team, YJS, Reach Out, Super Slow Ways, Action Factory, Health watch, CAB, Pro – Direct, SLYNCS and the Duke of Edinburgh Award Scheme, Creative Support, Bootstrap, Blackburn College, Training 2000, Opportunity Sports Foundation, British Heart Foundation, St Johns Ambulance Society , Engage, New Directions, Shelter, Town Offender Panel, BID, Credit Union , British Red Cross, Volunteering Matters, Police, Adult / Children’s SS

These partnerships enable us to offer a holistic service to meet young people’s needs.

We have continued as a member of The Families Health and Well-being Consortium/ Spring North to strengthen our partnerships and access to aggregated funding streams and commissioning opportunities and in addition we are also a member of the Pennine Lancs VCF Consortium group.

TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The trustees (who are also directors of Charity for the purposes of company law) are responsible for preparing the Trustees’ Annual 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 trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

SMALL COMPANY PROVISIONS AND APPROVAL

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ exemption.

Approved by the Board of Trustees and signed on its behalf by:

Elizabeth Taylor

Elizabeth Taylor – Director

Date: 08/09/22

7

INDEPENDENT EXAMINERS’ REPORT TO THE TRUSTEES OF NIGHTSAFE LIMITED FOR THE YEAR ENDED MARCH 31 2022

I report to the charity trustees on my examination of the accounts of the company for the year ended March 31 2022 which are set out on pages 9 to 23.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of Institute of Chartered Accountants in England and Wales (ICAEW) which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Peter Smith

Peter Smith BA FCA DChA

For and on behalf of: HGA Accountants and Financial Consultants Ltd t/a Chittenden Horley - Chartered Accountants

The Wesley Centre Royce Road Manchester M15 5BP Date: 08/09/22

8

NIGHTSAFE LIMITED STATEMENT OF FINANCIAL ACTIVITIES (including the income and expenditure account) FOR THE YEAR ENDED MARCH 31 2022

Notes
INCOME
Donations
2
Charitable activities
3
Investment income - bank interest
TOTAL INCOME
EXPENDITURE
Costs of raising funds
4
Expenditure on charitable activities
5
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
BEFORE TRANSFERS
Transfers between funds
NET MOVEMENT IN FUNDS
FUNDS BROUGHT FORWARD
12
FUNDS CARRIED FORWARD
12		 Unrestricted
Funds
£
156,625
627,211
37		 Restricted
Funds
£
-
117,085
-		 Total
Total
2022
2021
£
£
156,625
245,796
744,296
718,301
37
329
783,873 117,085 900,959
964,426
12,307
866,585		 -
122,679		 12,307
21,889
989,264
834,181
878,892 122,679 1,001,571
856,070
(95,018)
-		 (5,594)
-		 (100,612)
108,356
-
-
(95,018)
560,013		 (5,594)
40,592		 (100,612)
108,356
600,605
492,249
464,995 34,998 499,993
600,605

The notes on pages 12 to 23 form part of these financial statements.

9

NIGHTSAFE LIMITED BALANCE SHEET AS AT MARCH 31 2022

Notes
FIXED ASSETS
Tangible Assets
9
CURRENT ASSETS
Debtors
10
Cash at Bank and in Hand
CREDITORS
Amounts falling due in one year
11
NET CURRENT ASSETS
NET ASSETS		 2022
£
89,407
352,912		 2022
2021
2021
£
£
£
107,730
105,100
31,795
508,881
540,676
45,171
392,263
495,505
499,993
600,605
442,319
50,056
FUNDS
Unrestricted
General fund
12
Revaluation reserve
12
Restricted
12
TOTAL FUNDS		 389,620
75,375		 484,133
75,880
464,995
560,013
34,998
40,592
499,993
600,605

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

For the year ending March 31 2022, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies and no notice has been deposited under section 476 requiring the company to obtain an audit of its accounts for the year in question.

Directors’ responsibilities

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

The notes on pages 12 to 23 form part of these financial statements.

Approved by the Board and authorised for issue on: 8/09/22 And signed on their behalf by:

Elizabeth Taylor

Elizabeth Taylor - Director

Company registration number 2531951

10

NIGHTSAFE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED MARCH 31 2022

notes
Cash used in operating activities
14
Cashflows from investing activities
Interest and dividends
Cash provided by/(used in) investing activities
Cashflows from financing activities
Cash used in financing activities
Increase/(decrease) in cash & cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
Cash and cash equivalents consist of:
Cash at bank and in hand		 2022
2021
£
£
(156,006)
99,661
37
329
37
329
-
-
(155,969)
99,990
508,881
408,891
352,912
508,881
352,912
508,881
352,912
508,881

Statement of changes in net debt

The charity does not have any borrowings (2021 - none).

The notes on pages 12 to 23 form part of these financial statements.

11

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

1 ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared: under the historic cost convention; in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective January 1 2019 (second edition – October 2019); FRS102; and the Companies Act 2006. The charity constitutes a public benefit entity as defined by FRS102.

The accounts are prepared in £ sterling, which is the functional currency.

Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following applies to particular types of income:

Grants , whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.

Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.

Donated goods from individuals and organisations , comprising food and toiletries for distribution to beneficiaries, are included in the accounts at fair their value when distributed. valued when distributed, as it is both impractical to value as stock when received and the costs of doing so would outweigh the benefits.

Earned income is measured at the fair value of the consideration received or receivable for services and goods supplied, net of discounts and VAT.

Deferred income

Income is only deferred and included in creditors when:

Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds

including those associated with fundraising activities, managing investments and commercial trading by the subsidiary company.

Charitable activities costs of undertaking the work of the charity.

The charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT were charged.

Allocation of support costs

Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. They include property costs, back office functions, staff costs, depreciation and professional fees. The basis of allocations is set out in note 6.

12

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

1 ACCOUNTING POLICIES (continued)

Pension contributions

The charity operates a defined contribution pension scheme for its employees, agreeing the contribution rates with each individual. The contributions are paid to a third party who invests the contributions in a money purchase plan. Contributions are charged to the SoFA as they become payable.

Tangible fixed assets and depreciation

Individual fixed assets costing more than £1,000 are capitalised at cost and are depreciated over their estimated useful lives on a straight line basis as set out below. The charity has revalued it freehold properties at market value. This valuation is kept under review and periodically updated (usually every five years).

Depreciation rates are as follows:

Debtors

Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

Financial instruments

The charity has only basic financial instruments which are initially recorded at cost, subsequently measured at their settlement value.

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.

13

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

2 DONATIONS
Revenue grants
Reaching Communities
Brian Mercer Charitable Trust
The Rank Foundation
Lancaster Foundation
HMRC - CJRS
Legacy
Donations
Donated goods for distribution
Monetary donations:
General
Supported Living		 Unrestricted 2022
Restricted		 Total Unrestricted 2021
Restricted
Total
£
-
25,000
-
25,000
-
-
1,076
105,549
-		 £
-
-
-
-
-
-
-
-		 £
-
25,000
-
25,000
-
-
1,076
105,549
-		 £
-
25,000
-
25,000
4,180
10,000
560
148,942
-		 £
£
3,754
3,754
-
25,000
25,000
25,000
-
25,000
-
4,180
-
10,000
-
560
-
148,942
3,360
3,360
156,625 - 156,625 213,682 32,114
245,796

14

NIGHTSAFE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

Unrestricted
£
3 INCOME FROM CHARITABLE ACTIVITIES
Nightshelter
54,325
Day Centre (Platform 5)
24,004
Supported Living
548,883
Special projects
-
627,211
Nightshelter
Garfield Weston Foundation
-
BwD Council
-
Screwfix Foundation
-
Accommodation charges
26,234
Contract income - Supporting people
28,091
Service level agreements
-
54,325
Day Centre (Platform 5)
Reaching Communities
-
BwDC - winter contingency fund
-
Community Foundation
-
Duchy of Lancaster
-
Community Fund
-
National Lottery - Homeless Link
-
Youth Music Trust
-
Service level agreements
20,000
Other income
4,004
24,004
Supported Living
Garfield Weston Foundation
-
Screwfix Foundation
-
Other grants
-
Accommodation charges
130,761
Contract income - Supporting people
165,654
Service level agreements
252,468
548,883
Special projects
Children in Need - LEAP Project
-
Children in Need - Inspiring Futures
-
-		 Unrestricted 2022
Restricted		 Total Unrestricted 2021
Restricted
Total
£
17,000
80,111
2,230
17,745		 £
71,325
104,114
551,113
17,745		 £
41,086
16,424
477,640
-		 £
£
17,400
58,486
97,076
113,500
6,200
483,840
62,475
62,475
627,211 117,085 744,296 535,150 183,151
718,301
-
-
-
26,234
28,091
-		 -
17,000
-
-
-
-		 -
17,000
-
26,234
28,091
-		 -
-
-
4,046
27,540
9,500		 10,000
10,000
5,000
5,000
2,400
2,400
-
4,046
-
27,540
-
9,500
54,325 17,000 71,325 41,086 17,400
58,486
-
-
-
-
-
-
-
20,000
4,004		 -
-
-
-
81,086
-
(975)
-
-		 -
-
-
-
81,086
-
(975)
20,000
4,004		 -
-
-
-
-
-
-
15,000
1,424		 49,194
49,194
6,119
6,119
6,701
6,701
7,000
7,000
-
-
17,797
17,797
10,265
10,265
-
15,000
-
1,424
24,004 80,111 104,114 16,424 97,076
113,500
-
-
-
130,761
165,654
252,468		 -
-
2,230
-
-
-		 -
-
2,230
130,761
165,654
252,468		 -
-
-
139,740
163,200
174,700		 5,000
5,000
1,200
1,200
-
-
-
139,740
-
163,200
-
174,700
548,883 2,230 551,113 477,640 6,200
483,840
-
-		 -
17,745		 -
17,745		 -
-		 35,858
35,858
26,617
26,617
- 17,745 17,745 - 62,475
62,475

15

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

4 COSTS OF RAISING FUNDS
Direct salary costs
Direct costs
Support costs
5 CHARITABLE EXPENDITURE
Nightshelter
Day Centre (Platform 5)
Supported Living
Special projects
Support costs charged to restricted
Expenditure is analysed as follows:
2021/22
Nightshelter
Day Centre (Platform 5)
Supported Living
Special projects
2020/21
Nightshelter
Day Centre (Platform 5)
Supported Living
Special projects		 Unrestricted 2022
Restricted		 Total Unrestricted 2021
Restricted
Total
£
6,173
3,000
3,134		 £
-
-
-		 £
6,173
3,000
3,134		 £
11,651
6,792
3,446		 £
£
-
11,651
-
6,792
-
3,446
12,307 - 12,307 21,889 -
21,889
Unrestricted 2022
Restricted		 Total Unrestricted 2021
Restricted
Total
£
65,418
36,689
733,132
31,345
-		 £
27,000
89,857
110
5,713
-		 £
92,418
126,546
733,242
37,058
-		 £
82,159
15,150
558,593
-
(32,219)		 £
£
7,400
89,559
109,540
124,690
9,560
568,153
51,779
51,779
32,219
-
866,585 122,679 989,264 623,683 210,498
834,181
Direct
Costs
£
62,820
27,176
102,438
5,713		 Direct
Salaries
£
13,768
83,540
560,062
31,345		 Support
Costs
Total
£
£
15,830
92,418
15,830
126,546
70,742
733,242
-
37,058
198,147 688,715 102,402
989,264
58,149
25,117
94,115
3,420		 15,689
83,852
405,366
47,125		 15,721
89,559
15,721
124,690
68,672
568,153
1,234
51,779
180,801 552,032 101,348
834,181

16

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

6 SUPPORT & GOVERNANCE COSTS

SUPPORT & GOVERNANCE COSTS
2021/22
Support costs
Staff costs
Staff training and recruitment
Depreciation
Office, communications & other costs
Office rent and service charge
Governance costs
Staff costs
Professional fees
Office costs
2020/21
Support costs
Staff costs
Staff training and recruitment
Depreciation
Office, communications & other costs
Office rent and service charge
Governance costs
Staff costs
Professional fees
Office costs		 Fundraising
£
2,421
-
-
713
-		 Nightshelter
£
7,264
291
105
2,140
2,337		 Day shelter
£
7,264
291
105
2,140
2,337		 Supported
Living
£
31,477
1,361
490
9,274
10,907		 Special
Total
Projects
2022
£
£
-
48,426
-
1,943
-
700
-
14,267
-
15,581
3,134 12,137 12,137 53,509 -
80,917
-
-
-		 576
3,057
60		 576
3,057
60		 2,690
14,263
280		 -
3,842
-
20,377
-
400
- 3,693 3,693 17,233 -
24,619
3,134 15,830 15,830 70,742 -
-
105,536
2,387
-
-
1,059
-		 7,162
168
277
3,177
2,251		 7,162
168
277
3,177
2,251		 31,038
782
1,290
13,764
9,269		 Total
-
47,749
-
1,118
-
1,844
-
21,177
1,234
15,005
3,446 13,035 13,035 56,143 1,234
86,893
-
-
-		 553
2,133
-		 553
2,133
-		 2,578
9,951
-		 -
3,684
-
14,217
-
-
- 2,686 2,686 12,529 -
17,901
3,446 15,721 15,721 68,672 1,234
104,794

Support costs are allocated on the following basis:

Area

Staff costs, training and recruitment

basis

estimate of staff time

Office rent and service charge

head count based on estimate of staff time.

Other costs

estimate of resources used.

17

NIGHTSAFE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

7 STAFF INFORMATION
a Employees
Salaries and wages
Pension costs
Employers NI allowance
Employer's NI contributions		 2022
2021
£
£
672,024
558,623
22,751
18,187
(4,000)
(4,000)
56,382
42,306
747,157
615,116

No employees earned more than £60,000 p.a. in either year.

b Key management personnel

The key management of the charity comprise the trustees and senior staff (as set out on page1). The trustees do not receive any remuneration for their services.

The total employee benefits of other key management were as follows:

£ £
134,111 118,879

c Average staff numbers

The average number of employees was as follows:-

Direct charitable
Support /Management and administration		 2022
Average
number
23
2		 2022
Average FTE
number
18
2		 2021
2021
Average
average FTE
number
number
23
18
2
2
25 20 25
20

8 NET INCOME/(EXPENDITURE) BEFORE TRANSFERS

This is stated after charging/(crediting):
Independent examiners & accountants fees:
Examination
Accountancy fees
Operating lease rentals
Depreciation of fixed assets
Trustees remuneration
Trustees expenses
Trustees claiming expenses		 £
£
930
900
828
1,000
54,145
59,599
1,531
1,844
-
-
-
-
Number
Number
-
-

18

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

9 TANGIBLE FIXED ASSETS

Cost or valuation
As at April 1 2021
Additions
As at 31 March 2022
Depreciation
As at April 1 2021
Charge for the year
As at 31 March 2022
Net Book Value
As at 31 March 2022
As at 31 March 2021		 Short
Equipment,
Freehold
Leasehold
Fixtures &
Property
Improvements
Fittings
Total
£
£
£
£
110,000
35,329
53,004
198,333
-
3,082
1,079
4,161		 Short
Equipment,
Freehold
Leasehold
Fixtures &
Property
Improvements
Fittings
Total
£
£
£
£
110,000
35,329
53,004
198,333
-
3,082
1,079
4,161		 Short
Equipment,
Freehold
Leasehold
Fixtures &
Property
Improvements
Fittings
Total
£
£
£
£
110,000
35,329
53,004
198,333
-
3,082
1,079
4,161
110,000 38,411 54,083
202,494
4,900
700		 35,329
616		 53,004
93,233
215
1,531
5,600 35,945 53,219
94,764
104,400 2,466 864
107,730
105,100 - -
105,100

The charity's freehold property was professionally revalued in May 2015 by Mortimers Chartered Surveyors at £110,000 (previous valuation May 2008 at £120,000). This valuation was incorporated into the accounts in 2014/15 and reduced the revaluation reserve by £10,000.

The value attributed to the land by the trustees' is £40,000.

10 DEBTORS
Income receivable
Prepayments
11 CREDITORS falling due within one year
Other taxes and social security
Accruals
Pension liability
Income and grants in advance		 2022
2021
£
£
88,555
29,803
852
1,992
89,407
31,795
10,695
8,885
2,520
8,171
2,969
3,115
33,872
25,000
50,056
45,171

19

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

12 STATEMENT OF FUNDS

----- Start of picture text -----
£ 389,620 75,375 464,995 - - - 519 2,120 32,359 34,998 499,993
31/03/2022
- - - - - - - - - - -
£
transfers
2021/22
(505) (110)
Expenditure £ (878,387) (878,892) (27,000) (89,857) (5,713) (122,679) (1,001,571)
£ 783,873 - 783,873 - - 17,000 80,111 2,230 17,745 117,085 900,959
Income
- - -
b/f and c/f 31/03/2021 01/04/2021 £ 484,133 75,880 560,013 10,000 10,265 20,327 40,592 600,605
- - - - - - - - -
£
transfers
(505)
Expenditure £ (645,067) (645,572) (7,219) (25,000) (7,400) (109,540) (9,560) (51,779) (210,498) (856,070)
-
2020/21
£ 749,161 749,161 3,754 25,000 17,400 97,076 9,560 62,475 215,265 964,426
Income
01/04/20120 £ 380,039 76,385 456,424 3,465 - - 22,729 - 9,631 35,825 492,249
----- End of picture text -----

----- Start of picture text -----
Unrestricted funds:
----- End of picture text -----

20

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

12 STATEMENT OF FUNDS (continued)

2021/22
Income
Expenditure
transfers
31/03/2022
£
£
£
£
-
(10,000)
-
-
17,000
(17,000)
-
-
-
-
-		 - -
-
-
-
-
-
519		 519 -
-
1,290
830		 2,120 6,884
25,203
272		 32,359
- -
-
-
-
-
-
-		 - -
-
-
-		 - -
-
-		 -
(27,000) -
-
-
-
-
(81,086)
(8,771)		 (89,857) -
-
(110)
-		 (110) (2,081)
(3,632)
-		 (5,713)
17,000 -
-
-
-
-
81,086
(975)		 80,111 -
-
1,400
830		 2,230 -

17,745
-		 17,745
b/f and c/f
31/03/2021
01/04/2021
£
10,000
-
-		 10,000 -
-
-
-
-
-
10,265		 10,265 -
-
-
-		 - 8,965
11,090
272		 20,327
2020/21
01/04/20120
Income
Expenditure
transfers
£
£
£
£
-
10,000
-
-
-
5,000
(5,000)
-
-
2,400
(2,400)
-		 - -
-
-
-
-
-
-		 - -
-
-
-		 - -
-		 -
(7,400) (71,923)
(6,119)
(6,701)
(7,000)
(17,797)
-
-		 (109,540) (5,000)
(1,200)
-
(3,360)		 (9,560) (36,252)
(15,527)		 (51,779)
17,400 49,194
6,119
6,701
7,000
17,797
-
10,265		 97,076 5,000
1,200
-
3,360		 9,560 35,858
26,617
-		 62,475
- 22,729
-
-
-
-
-
-		 22,729 -
-
-
-		 - 9,359
-
272		 9,631
Nightshelter
Garfield Weston Foundation
BwD Council
Screwfix Foundation		 Day Centre (Platform 5)
Reaching Communities
BwDC - winter contingency fund
Community Foundation
Duchy of Lancaster
National Lottery - Homeless Link
Community Fund
Youth Music Trust		 Supported Living
Garfield Weston Foundation
Screwfix Foundation
Other grants
Donations		 Special Projects
Children in Need - LEAP
Children in Need - Inspiring Futures
Duke of Edinburgh Award Scheme

21

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

12 STATEMENT OF FUNDS (continued)

Fixed asset purchases

Transfers are made to capital grants expended when there are continuing restrictions over the use and disposal of fixed assets. If all conditions have been met by the purchase and there are no continuing restrictions a transfer is made to unrestricted funds equal to the funds expended on fixed asset purchases.

Restricted funds

Youth Music Trust Daycentre project work Supported living Other grants and donations towards future costs Children in Need To support work with 16 - 18 year olds Duke of Edinburgh Award Scheme For activities for young people.

All the these funds will be utilised in 2022/23

13 ANALYSIS OF NET ASSETS BETWEEN FUNDS Company fund balances at 31 March 2022

ANALYSIS OF NET ASSETS BETWEEN FUNDS
Company fund balances at 31 March 2022
are represented by:-
Tangible fixed assets
Net current assets		 Unrestricted funds
General
Revaluation
£
£
32,355
75,375
357,265
-		 Restricted
Funds
£
-
34,998		 Total
£
107,730
392,263
389,620 75,375 34,998 499,993

Free Reserves:

Net current assets 357,265

Company fund balances at 31 March 2021
are represented by:-
Tangible fixed assets
Net current assets		 Unrestricted funds
General
Revaluation
£
£
29,220
75,880
454,913
-		 Unrestricted funds
General
Revaluation
£
£
29,220
75,880
454,913
-		 Restricted
Funds
£
-
40,592		 Total
£
105,100
495,505
484,133 75,880 40,592 600,605

14 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASHFLOW FROM OPERATING ACTIVITIES

Net income/(expenditure)
Add back depreciation
Purchase of Fixed assets
Deduct interest income shown in investing activities
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash generated from/(used in) operating activities		 2022
2021
£
£
(100,612)
108,356
1,531
1,844
(4,161)
-
(37)
(329)
(57,612)
(6,400)
4,885
(3,810)
(156,006)
99,661

22

NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2022

15 CONSTITUTION

The Company is limited by guarantee and does not have a share capital. In the event of the Company being wound up the members are committed to contributing £1 each.

16 TAXATION

The company is a registered charity and is entitled to claim annual exemption from UK corporation tax under sections 466 to 477 of the Corporation Tax Act 2010.

17 CAPITAL COMMITMENTS

The company had authorised capital expenditure of £60,000 (2021 - none)

18 RELATED PARTY TRANSACTIONS

As noted in the trustees' report, Lucy Ross a trustee is the daughter of Lan Larkin (Chief Executive). Ms Ross played no part in the decision to appoint Ms Larkin and does not participate in any discussions or decisions effecting her employment.

The company had no other related party transactions during the year (2021 - none) which require to be disclosed under the SoRP or the Companies Act.

19 OPERATING LEASE COMMITMENTS

The company had the following minimum commitments under non-cancellable operating leases at the year end:

Operating leases which expire:
Within one year
Between 2 and 5 years		 2022
2021
£
£
54,145
54,145
61,609
115,754
115,754
169,899

The above figures include service charge costs which can vary between years.

23