NIGHTSAFE LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 Company number 2531951 Charity number 1002057
NIGHTSAFE LIMITED ANNUAL REPORT ANO FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 INDEX Chair's For8word Administrative information Trusts&s' and Dir&clors' annual report Audltors, raport statement of flnancial activities 3alaiKe sheet 10 Slatemgnl of cash flows Notes to the financial stal8m8nts 12-23
NIGTrTfsAFE LIMITEO CHAIR'S FOREWORD FOR ThE YEAR ENDED MARCM 312025 Nightsafe Chairmans Annual statement 2024/25 Dear friend5. colleagues and supporters of Nightsafe. I was honoured to take up the role of Chairman of the board of trustee5 at Nightsafe in February 2025 and I will, along with my fellow board membeT5 and the fantastic Nightsafe staff endeavourto build on the fantasticworkthey Nightsafe continues to deliver essential service5 to young people across Blackburn with Darwen in an increasingly challenging environment. The need for the services we provide remain vital and as an organisation Nightsafe adapts and where possible grows to meet the needs of young people in Blackburn with Darwen both at risk of and experiencing homelessness. Nightsafe dellvers the professional support and accommodation those young people need 2417, 365 days a year through our projects at Platfomi 5, The Shelter, Witton ProjecL Cornfield Cliffe, Safe at Silas. Anchor Avenue and The Gatehouse. Ensurlng they are safe, cared forand supported with dignity and encouraged. Funding thls work Is an ongolng endeavour. and as chairman I would Ilke to thank everyone of you who have In some way supported these vital services. Whetherthat is the staff team who with the support of board trustees look to secure fair and appropriate fundlng for our work, the organisations who help fund Nightsafe. the individuals who donate money and lor seNices, and the groups that fundraise for Nightsafe. I will ensure that Nlghtsafe operate within their means and continue to be innovative in how they fund the services we provide. This combination keeps the services Nightsafe provides open and available to the young people that so desperately need and rely on them. Services that have been recognised as sector leading. er the135t year Nightsafe has been awarded an Investors in People Award which we are all very proud of. I would like to thank my fellow trustees who volunteer their time and eYpefLise, free of charge, to oversee the governance of the charity, and the staff team for their dedication and passion in helping our young people excel. It's this shared endeavour that means Nightsafe continues to evofve, delivers meaningful positive outcomes to the young people who use our services, and will continue to develop strategies ensuring the future of such a fantastic harity. Avery heartfelt thankyou from me. rim Barlow Chairman of the Board of Trustees.
NIGHTSAFE LIMITED TRUSTEES. AND DIRECTORS. ANNUAL REPORT FOR THE YEAR ENOED MARCH 31 21Y26 DIRECTORS & TRUSTEES Elizabeth Taylor Tim Bartow Gillian Davies Vivienn8 Davanport Mubashar Khalpl Lucy Ross Cllr James Shoffock John Sturgess Jlll Rèadfèrn Daniel Lee Fahiffla Iqbal ChalrApIntSd 21101125 Treasurer Resigned 06103125 Vioe Chair Appointèd 21101125 Appointed 21101125 COMPANY SECRETARY 0lan& Page SENIOR STAFF Chief Execuliva Offi¢9 & Flnancg Manager Oporati)ns Manager Jan Larkin Diane P8ge Nicola Roscoe REGISTERED OFFICE AND PRINCIPAL PLACE OF BUSINESS The Boulevard Centre 45 Railway Road Blackbufn 881 1 EZ AUDITORS HGA Accountanls & Financial Consultants Ltd Va Chittenden Horley Chartered Accountants & Stslulory Auditors Hycle Park Housè C&rlwrighl Street lyde SK14 4EH BANKERS Barclays Bank Ple 8- 14 Da& Street Blackburn B82 2BZ Th9 trustees present their annu81 report togethar with Ihe financi81 statarnants of thg charity for the year ended March 312025 whioh 8rk also prepared to meet the requiremenLs for a director5. report and account5 for Companie5 act purposes. REPOR TING FRAMEWORK The financial stalemenis compty with the Charitses A¢t2011, tha Cornp8niÈs Act 2006, the Memorandum and Articles ofAssociation. and Accounting and Reporting by CharEties-. Statemerbl of Recommeryjed Praclce appllcable lo charities preparing thoir accounts in accordance with the Financial Reportir.g Standard applicable in the UK and Republic of Ireland IFR51021 leffeclive 1 January 20191. referred to as the Charities SORP IFRS 1021 Isec£)nd edhlon- October 2019). OBJECTtVES AND ACTIVITIES
NIGHTSAFE UMITED TRusfEES' AND DIRECTORS. ANNUAL REPORT FOR THE YEAR ENDED MARCH 312025 chartab objects The charits objectives are: to provide ternporary accommodab.on for homel&ss young people in thè NE)rth West of England including primarily bLrt not ex¢lusNely in East L8n¢ashire (hereinafter called Ihe Arèa of BeneftYI.' to promote the welfare Df young people in the area of benefftwho are in need. harrlship or distress: to provide counselling. information and athsory seM(s for young peDpIe' to provide creative activities for young people to expèrience and engage in" and to develop and provide facilities. activities and services in order to allwia18 the problems relating to homelessness and irnprove the wellbeing and opportunith.es foryoung people in the Area of Benefit. Activities In order to achieve these obSèetives the Ch8rtty pwdes: Emergency Nlght Shelter The shelter can accommodate 5 young paople each night and provides bed, bre8kfas1,' evènlng meal plus washing f8alities and support from 2 staff that help create a wam welcoming atmosphere. AJI young people r8c8ive rosèttl&m&nt advicts to h&lp find morè pemianer)l acmIrK>datioTr. Platform 5 Day<entrè The Day-centre is open each week4ay to all young people aged 16 24 who are hDmele55 or 15ving in unsettled gc¢omrnodatSon and need support lo regain a stake in the cornmunity. The Doy-centre offers basic faclli¥es laundry. shower, storage, lunch and delrvers a fanp of life skNls and heatth wvrkshops. These Include cook & &aL drug and alwhol awareness, healthy Itre styles et. Cornfleld Cllffe This is a supported hou8iNJ proje Situated in Darwen with 6 residential placos for young peoplè aged 16 to 24 with high support needs. Earh young person has thelr own Sndwual support plan tsilored lo their ovm need. Witton Proj•ct This is a 4-bed supported hotislng project in Bla¢kbum lor young people aged 16- 18 they have to be involved in rneaningful activity such os trnining, edueation, volunteering or employmenL Each young p8Tson has their own indfvidual support plan tallored b th¢ir gwn need. Sate@St Silos A supported living project for up to 6 young pp]b. Each young péwn has Ihèlr 8n4ultè room wf(h a shared kthhen. communal lounge and a training l activity room. Staff provid¢ support with lrfe skllls. including budgeting. cooking. health, educatlon, trainlng & employment and help witr) filling in fo5. Regulgr tralnlng sessions ar? run by partner ag8nci8s such as 8rook Sexual health servlce. The Gatehouso This is a support8d Ilving proj8Ct for up to 4 young pooplo betsyeen the ages of 16-18 years. ft is cornrni55ioned by Blackbum wtth Darwen Borough Counul's Leaving Care Tearn. D15por5ed Housing This project supports 16 young people In theIrV accornmodgtion, givtr¥J Ihem the skills and supportth8y n8èd to malntsln their tenancy. Loap Project The project aim is lo incr•as8 life skllls 8nd education workwrth homeless young people aged 16- 18 throughout Nlghtsafe'$ 4 projects. There has been a th8nge tt) thi8 projt a8 a result of the Covid Pandemic and this Project has extended rfs age range to 16-25 Birthday. MÈntorin9 service Our mentor servic8 continues to work in partrgrship wtth the Volunteer Centre. This initiative link5 young people who a rough sleeping, vulnerably housed or sofa surfing wlh a volunteer mentor who will work with them to ac¢ess setded accommodation. Gtving disengaged young people the suptA)rt and enUrageMenI needed to engage Mth sorvicès to address the barrlers to a settle(1 lrfe. maknng a drfferencè by gÉving young people someone to support and befriend them at crisis poinL guiding them through the process of finding a(xomrnodation helping lo break the cyde Df homelessness. Aim$ To ptDvide an information, athl and supwjrt se foryoung homele$8 people. To provide ernergenw ac¢ommpd81ion in Blackbum Town Centre.
NIGHTSAFE LIMITED TRUSTEES. AND DIRECTORS. ANNUAL REPORT FOR THE YEAR ENDED MARCH 312026 To provld8 R@settlem6i1 seroicos for yourwJ peopb. To provide 2 supported housing projects in Blackbum and Darwen, to PfDmole life and social skills l?ading to independent living. To provide health & educational Day Centre Services. To work with other slatslory and voluntsry agencies in the Borough to ensure youTh) homoles$ p8opl& have bpst servicos. To CDntinu& lo develop serwces in conjunctn with other agenryes to improve the seFvices for young hom8less peoplo, and lo monitor and svaluate the effectiveness of joint services providad. To Ensure yDung peoplè are abl8 lo access their rKJhts. To involv8 all staff and volunts&fS in the man&g&menl of the organisation through the provlslon of appropriats Iralnln9 10 8nable the staff, volunteers and the or9anisalion lo achieve their full potential. ContrIbuOn of voluntgers Voluntgars ar& the back bon8 of Nightsafe's servi(*, our emerg6n¢y night shelier is pafuy staffed by our team of full lirn? volunle8rs who come frorn diff8r8nl parts of 8rilain and across the world to give their time lo Nightsafè, and in the last 12 months wo hav& volunteers from Taiwan, Colombia, UK, Germany, Mexico. and South Korea. They are also an integral part of thè staff team al our Witton project. We have a team ol local volur)leers who get invofved in all aspects of the organisation, acting as mentors, offering pracllcal help lo the projects uslng Ihelr IndIdUal skills to ènhance the servlcè lo young p8opl8. Volunt88r5 also h8lp with fijndraising and raising the prDfile ol thè organisaltbn. Publlc bonéflt The ¢tharity hes had reggrd to the Charity commissi.$ guidan¢9 on public benefft. The public benefit ol our project r8suIts in.. • Young people getling off the streets and gatting Invofv8d In r&58tt18ment prograrnm85. Young people avoiding and moving away from criminal aclNities and anti-social behavk)ur Young people &¢cassing a range of s&Mcos and participaling in Irainir Young p8opl8 tiècoming Activè participang m6mb•rs ofour eommunlty ACHIEVEMENTS AND PERFORMANCE Overvlew It Is with a gr88t $8ns8 of pride that I writs this rèport lo say that 2024- 202S has been a more Bè1116d opèrauonal yèar lor Nightsaf& and a periDd of growth with the celebrab.on of the 2nd yeai of new Anchor Avenue Houslng Project. Year on year Ni9hts8fe continu95 to build on good practice pn)vldlng and buildlng on its mantr8 of, Som8wh8r8 to go, Som8whèr8 lo stay and Someone Ic> talk to. Each year the saNreo we provide is needèd moro and more and whilst numbers of homeless young people are increasing il is also true to say that what is moro noticeable is the extent ondlgvfyl of suppDrt neoded. As famlllos face ongoing challenges 10 5LlPPQrt their ¢hildTen. pay bllls and put food on the tsble. ofton the prfce belng pold resurts In groater family brgakdown. 24-25 has like previous years pres&nlea Nightsafe with ongoing challenS and opportunities in equal measure. Llke 8v&ry year securlng lundlng continues to be a challeng& for all VCFSE organt58lions. Nightsafe Continues lo b8 gralefLtI to all its Funders, Palron5 and Stakeholders and ever more grateful for the hug8ly generous donaliorbs from bolh Ihe loGal and further afield community. FolloMng Dn frorn the challenges of the previous yèar, 2024-2025 has Th05t d8fintt8ly beèn a pèriod Df increased d8mand for Nighlsafe #nd the services Il provtdes. With the 8maing help from local business and the l)cal community Nightsafe has fully 8mbedded it Patron scheme which continues lo grow. Funding ol the charity sector will 8PNay8 be an issue and 8s in every year cost of living pressures has been an issue. We are pleased to report that by irKreased involvenent with our patrons these issues have been broadly managed. This year once again brought some other staffing changes to Nightsate. Some stBff moved on to pastures new and olhers have joined us and have been welcx)med into the Nightsafe fold. Additionalty. Nightsafe continue lo CommS1on external HR support which ha5 provided much needed advice and gUida[e with regards lo good practice at Nightsale and compliance with regards all HR matters. In addibon, once again Nightsafe has continued its orrfjoing commitment to our young people, staff and volunteers in commlssionlng Wellbeing Supwrt- this has been well rlVed by 811.
NIGfrrrsAFE LIMITED TRUSTEES. AND DIRECTORS, ANNUAL REpoirr FOR THE YEAR ENDED MARCH 312025 As Wth all other previous years ourthanks go lo ow Trustees and Volunteers. Wrthout them we would b8 unable to provide thè support we do to our young peoplè. Their expertise and skill s&ts are invaluable. This year we have continuèd to support young people into their own properties and continue to provide Disporsed OLrtrèach Support to enable young people b manage tr1r tenancies. PlatfoTrn 5 and the Night Shelter continued to support our young people wth an extènded seNice being provided throughout the winter months. The S&Mce provid&8 a safè warm and welo)ming place foi those young indivtduals most in need. Hot meals a warm shower and change of clothes and constnJctive support in all aspect of ac$ to local seTvices and support. We are delighted to continue to updatè that we ntinue to tsffpr placem8nts to our overseas Volunteers and ifs great to hav6 thèm Supporti ouryoung people often bringing new experience5 from culture$ across our globe. We are very grateful for their enthusiasm and positve approach lo making life as comfortabl& as possible in the she&r *or Dur young people and IYS great tri know that they take back a weath of experfence when they rern to their st countries together with our thanks. Working with Pathers, Stakaholdèrs. Patrons and Funders we have been ablè to Continue the rnuCneeded work we do here at Nightsafe- ever grateful for the support, ènthusiasm and mMinent to provide the best support wè ¢an t¢ those in need. Summing up 2024- 2025 hos once agaln been a hugety poslbve year, we hope for morè of the same in 2025- 2026. Contlnuing to support as a Board of Trustees and ensure strategic guidante. assuranL% and LX)mplianc& under-pin our servlce provlsion. FINANCIAL REVIE Overyi•w We hod a d&flcit on unrestricted funds for thg ye8r of (£90k (2024 4eficit £89k) Risk management The Trustees undertook a review of the major risks lo vknich the Charity is 8xp0j In January 2016, and sy8t&ms have b68n established to mitsg8te those risks. Periodic r8vlaws ara made t¢ ensure that the charity continues to idenlty and mitigate any major risk that may arfse. Th& majorfirjancial Tisks facing the charity arg- short term fvndlng, changes in funding stréams including houslng benefft8ntlOm8nts 8nd caps. changes Sn local and c&ntral govèrnment policy. Prln¢lpal funding sour¢os Nlghlsafe h8s 4 rnain strandg of funding these are.. Local Authority fvnding through commi88ion&d work and Service Level Agreem8nts. Rentsl In¢ome for the accx)mmodation servi¢zs (Housing Benefft}, grants from charitable trusts such as, Big lottery (Reaching communibgs) Chlktrgn in Need etc. and our own fiJndTalslng aThJ donatK)ns from many Ic£al organisaOn& and indlviduols. Investment policy and rnview Nlghtsafe's investment policy ss to Invest any reserves it holds In a plac8 that the best retum for the organlsation. A review wll take place when bonds mature at which lime a search of the markètwill be made. there wlll aL%o be a perfodic VIeW of bank ac¢ounl$ to ensure w& are rèceiving the best rates and service avai18ble. Rèservas In lighlol the rnain financSal risks facing thè ¢harrty the Trustees have detemined thatfree re5erye5 lunrestrfclèd fvnd5 not designated or invested in fixed assets) Èquivalent lo 6 months operdting costs ara requid, apprDXiTnalety £450,000 based on the 24125 budget (prior year £450,0001- Al level the charTty woukl be abre to ensure the short-lerm continuatlon of seNices in the light of wls in nding andlDr manage an ord&rly reduction or ¢essation ofthose services rf new fundiryJ wuld not be 5ecuted. At thg year end th charity had freo rg58rvas of ¢£195k. FUTURE PLANS Once again following on from a year of considerabb oppothnrties and challeryes. ights&fe will cy)nllnuè to sustain the period of growth. A key strength being able b meet the needs ofyoung people who are homfess and ba able to quickty pond to idenfIed gaps in provision and develop 3 rnsponse to these. Greater improvernent has enabled Nightsafe en$ a full complement and be able to reinstate tts Oversèas Voluntèèr Pmgramme and it is planned to devglop and build upon relatTornships with Volunteets from Columbia Gemiany and anY other countries. We will work to look at how as an organisation we can 5Upp1Brrnt this wrth continued recruitment of Bank Stsff and by the forging of new rebtionships wth potential providers. Followlng the opening of our new Housing PrDjPGt, AnGhor Avenue. This was a big piece of work. very much dependant on the support ofvolunteers with us being wonderfulty supported by Trades people and local Business. We hope lo ntInue to bulld on
NIGTrSAFE LIMffED TRUSTEES, AND DIRECTORS, ANNUAL REPORT FOR THE YEAR ENDED MARCH 312025 our relationship with continuod support frorn community and by dgvek)piro rela1rh1P furthèr wlth local Busln&ss organlsallons. Wè will ConnUe our review of the Organisalion to ensuTe we are 'Organisafjonally Frf to mèèt the ongoing challenges. We commissioned Orchard Insights to Lsndertake a Revièw back in 2019. slnce then the World has changeLS notjU8t the local landscape in Biackburn with Darwen. We will once again review our Strncture and Governance to ensure we are able lo meet both ch8llengès and any opportunities INat present so as lo take besl advanlage of any Funding available. We will a150 look to commission more widely wher8 Ihore is a need foi more spaciali$&d support particularly with ieoalds to HR ServiB88 and Busin8SS Development. This Coming year we wll celebralo tho 5th annlversary of the oponing of our Safe at Silas Projed, the OIY SOS Programme will b& Shown and an invite for all volunteers and supportors of the Project. We wll continue lo grow and develop our relatnShip with 8IAckbum with Dan,6 Children's Social SoNiw, parti¢ularty with the Lgavlng Care Team. As part of this we wdl provide Supported aorndatiOn for some of the Borwgh's young asylurn se6kers. Sn adrlition to all this we will Gontinup lo provide the best possible support for your¥J homèlèss peopl8. Wè wlll continu8 to consult with our young people and advocate on theiT behalfto ensure that they aspire and grow and arè happy and haahhy. STRUCTURE GOVERNANCE AND MANAGEMENT Governing document The Ch8rity 15 8 company limitEd by guarante8 8nd is 9ovÈrned by its MemrandLtm and Articl8s ofAssociation datèd August 8 1990, as arn&nded by special rOlUtiOnS dated March 18 2014. Juty 17 2017 and February 22 2018. 11 is registered as a charity with thè Charity Commission. Mombar5 oftho company Tho Dlrèctors havè thè powèr lo admit any pèrson lo mèmbèrshlp and a0 hav6 the power to remove members. There 8re current B metnbers of the company. each of whom agrees contribule a sum nol èxceedlng £10 In the ovgnt c)1 thè charity b6lng wound up. Appolntment of trustees Thè Directors, who Are thè Trustèes. arè appDlnted by Ihe members in genèral meeting and arè collècUv8ty known as th8 Councll ol Management or tha Council. Al 6ach AGM, one third of thè Difbctors felire by rotab"on, being the longest in office and gre eligibl8 lor rg-elecllon. Other than a rgllring trug199, the only people eligible lor olocllon as trustses are those eilhgr nominated by the CounGiI or by a mgmber giving not bss Ihan 14 and not moro Ihan 35 ¢18ar days. notice of the intention lo propose a person for election. The Trustees who served during Ihe year, together any charoes up io the dale of approving this feport are Ilsled on pagè 1. Trustee induction and training Nighlsate has a re¢Nitment and induction policy whlch includas all now Trustèes, involving skills, knowlèdg8, r8fèr&nc8s and DBS hgcks. Mpsl Iruslees arg already familiar with Ihe pra¢b¢al wgrk gf Ihg Charity. and have 8 ronge of related skllls and thowledge. We actively encourage ex-users of our service lo have membership and represenlats'on Organl$at5on Thp Couricil, which must nL7t be less than three rnernbers. adrninisters Ih? ChaTIty and meots as ng¢0ss3ry, u$ualty six limos o ygar. Thè day to day op8rallons ol tho Charity are the responsibllty ol Ihe Chlèf Exoculve, Jan Larkln to whom the Trustees h8ve delegated authority lor op8rational matt8rs including financ8. 8mploymnt dèv#bpm•nt. wlhin the ov8rall strategy agrB8d by the Council. Pay and remunerallon for senlor staff Nighlsafe Is cornmilled to ensuring that we pay staff falrfy and in a way which ensures we atracl 8nd Fetsin the right ski115 to have thè greatast Impa¢l in delivering Dur charitable objeclives. AJI Nightsafe stsff are on NJC $818ry scale based on an evaluation of tho job, skills and experience. Nightsafe Trustso's set the salaries of senior staff. So18ries are reviewed against 9n agreed independent rnarkel bpnchmarking lool and make suo arnendmen15 as arè appropriate lo eftsu that Nighlsafe's salaries remain compeliliv8.
NIGtrrrsAFE UMrrED TRUSTEES. AND DIRECTORS, ANNUAL REPORT FOR THE YEAR ENDED MARCH 31202S Rèlated parties Luw R055 Itrusteel is the daughtsr of Jan Larkin (Chief Executive). Ms Ross playgd w part in the decision to appoint M$ Larkin and takes no part in boarcl dk%cus5ions and deusions that affect Ms Lark n's employment. No trustse expenses have been Ifrred COPeration with other oryanisationslcharfties rhis year wè have continued to fom partnerships which enhance our work with young people. we are pleased to have worked in close collaboratlon organisations induding.. CVS Volunteer Centre. Centreoint. CRI, Brook. Princes Trust. Fairbridge, Wish Centre, Transforming Lrves Team, YJS. Reach Out, Super Slow Ways. Action Factory, Health watch, CAB. Pro- Direct, SLYNCS and the Duke of Edinburgh Award Scheme. Create SupporL Bootstrap, Blackburi Colle9e. Tralning 2000, Oppo1Dty Spo Foundation, 8rttish Heart Foundation. Sl Johns Arnbulance Society . Engage, New Directions. Shelter. Town Offend8r Panal, BID, Credit Unlon . British Red Cross. VolunteerttvJ Matters. Poltce. Aduit I Childn.$ SS These partnerships 8nabl8 us to offer 8 holi8ilc $ervKe to mtyoung peop18's neèds. We have continugcl 85 a rn8mber of The F8miliè6 Hè0Jth and Well-being Consortiuml Sprfng North to strengthen our p8rtnershlps and access to 89gregated funding Strea and commiss)nlng opportUneS and In addltion wè ar8 also a member of the Pennine Lancs VCF Consortium group. TRUSTEES. RESPONSIBILrriES IN RELATION TO THE FINANCIAL STATEME The trustees (who ar9 al80 directots of Charty for th• purposes of company law) ale resp)nslble for preparing the Tru$tees' Annual Report and the financial ststements In aceordarte with appllcable law and United Kingdom Accounting Standards (Unitod Klngdom G8n8rally Accepted Accounting Practlcl. Company law requires the trustees to prepare financial staternents for eat financHI year. which give 8 true and falr vl8w of th8 slal8 of affairs of th8 charitsble company and of the incoming OUrCeS and applicallon of resourcès, Sncluding the income and expenditure. of the charltabl¢ ¢ompany for that period. In preparing these financial sL3tements. Ihe tnjstees are required b.. • select sultable a¢¢ountin9 policies and then appty thgm consislèntty: observe the methods and principles in the Charities SORP IFRS 1021 {seoJnd ¢dltbon- OctDber 20191; • make judgements and &sMateS thal are reasonable and prudent • stsle whethèr appliGable UK AEcounling Stsndards have been followd. subj8Ct to any matsdal departu5 disdosed and explained in the financlal Statements; pr8pare the finaneiÉl $tsternents on the going ¢oncem basls unless it is inappropriate to presume that thè charttable ¢ornp0ny will continue in operation. The trustees are responslble for keeping adequate accounting records Ihal dtsclose with r&8$0nabl& accuracy at any Ime the financial posiliDn of the chari18ble company and enabl8 thèm tt) &nsur6 that thè finÉnclal statements Compty wlth the Companies Act 2006. They are also responsiblè for Safeguarding thè ets of the ch81ftable cy)mpany and hence for taking reasonable steps for the prevention and dets¢lion of fraud and olher irregularities. STATEMENT OF DISCLOSURE TO AUDrroRS We, the directors of thè company who held office al the date of approval of these Fin8nGwl Statements as Set Dut abov8 each conflm. sgtsras we are aware. that: ther8 is no r818vont audit infomi8fion ofwhich the (#)mp8nS alitOrS are unawore.. and wè have tsken 811 the steps that we ought to have taken as directots in orderlo rnake OUTEelves aswdre of ary ralevant audit infomation and to establish that the cornpanl5 auditors are aware of that information. SMALL COMPANY PROVISIONS AND APPROVAL This report has been prepared In &CrdanCewIhth0 provlskpns applicable to rnpanIeS entiued to Ihe Small cA)mpanies' exemption. Approved by the Board of Trustees and signed on ils behalf by: m Barlow - Director Date: 01-0>2026
INDEPENDETr AUDITORS, REPORT TO THE TRUSTEES OF NIGHTSAFE LIMITED FOR THE YEAR ENDEO MARCH 312025 Opinion We have eudited the flnanclal statements of NÉghtsafe Ltd (the 'charitable company'l for the year ended March 31 2025 which comprise the Staternent of nanCIal Activities, Balance Sheet and Statement of Cash Flows and notes to the financi)I sktements, Including significant accounting pOIleS. The financial repDrting framework that has been applle¢ In thelr preparatlon is applicable law and United Kingdom Accountlng Stsndards, including Financial Reportlng Stsndard 102 The financial RepDrtlng Standard applicable in the UK and Republic of I18 (United Kingdom Generally Accepted Accounting Prnctice). In our opinion the financial statemenL8= give a true and fair view of the state of the charitsble company's affalrs as at March 312025 and of its incomlng resources and applicètlon of resour5, including its income and expendÈtU, for the year then ended,. have been properly ppartd irt accordance with United Kin9dorn Generally Actrpted Accounting Practice- and have been prepared in accordance with the qUireMents Df Companies Act 2CO6. Basls for oplftlon We conducted our audit in accordance wlth lntemab.onal Standard5 on AdIng {UK) (ISAS (UKI) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responslbilities for the aud of the financlal statements sectlon of our report. We are independent of the charltable company In accordantt wlth the ethlcal requlrements thal are relevant to our audit t)f the flnanclal statements in the UK, including the FRC'S Ethltal Standard, and we have fulfilled our other ethlcal respongibllltlès In accordance wlth these requirements. We belleve that the audit evidence we have Qbralned Is sufflclent and appropriate to provlde a basls for our opinlon. Concluslons relatlng to goin9 ¢one¢m In audiung the flnancial statements, we have concluded that the trustees. use of the going concem basls of accountlng In the preparation of the ffnan¢ial ststements is appropriate. Based on the work we hav¢ performed, we have not Idenvfied any material uficertalntles rtlatlng to events or condltlons that, indlvldua51y or Collertlvelyi may cast significant doubt on the charltable company'5 abllity tD coritinue ès a golng concern for period of at least twelve munths from when the financlal statements are authorlsed for Issue. Our responslbllltle5 and the resPOn5ibllitiP5 of the trustee5 with respeLt to golr4J concern are described in the relevant seebtsns of this report. Other Informatlon The other Informatlon comprises the information Included in the annual repor¢ other than the financial statements and our audStorfs repgrt therEon. The trustees are responsible for the other Informatlon contained withln the annual reptsrt. Our oplnlon on the Nnancial statements doe5 not cover the other Infr)rmation and, except to the extent otheise explicitly stated in our report, wè da not express any form of assurance conclusion the0Th. Our SPOnSIbl11ty is to read the othèr lrnformatlon and, In doing so, consider whether the other informatloA is matÈrlally inconsistènt with the financial staternents or our knowledge obtalned In the course of the audit or othethise appears to be materially mlsstated. If we Identlfy such material inronsistencies or appafftnt material mi55tatemEnt5, we are requi to determine whether this glves rfse to a material misstatement in the financial stalement5 them5elve5. If, based on the work we have performed, we conclude that there is a material mi5Statement of thls other information, we a reouirecj to port that fact. We have nothlng to report In thls regard. Oplnlons on other matters prescrlbed by the Companles Act 2006 In our opinlon, based on the work undertaken in the course of the audlt.. the infomiatlon glven the tru5tee5' report (Incorporatyng the dlrectors. report) for the h'nancial year for which the financial statements are prepared Is conslstent wlth the financial statements; and the direthors, report has been prepared in accordance with appllcable legal requirements. atters on whlch we are required to r¢port by èxteption Ln the light of the knowledge and Lsnderstanding of the charitsble company and its envirDnment obtain2d in the course of the audit, we have not Identifled material m155tatements in the director5, report. We have nothing to report in SpeCt of the lollowlng matters In relaOn to which the Companie5 Act 2006 requires us to report to you If, In our opiniDn: adequate accounting records have not been kept. or return5 adequate fDr our audit have not been received from branches nDt v15ited by LJS- or the Nnancial statements are not In agreement wlth the acLY)untlng e0rd$ anu retums. or certain disc5osures of dlrectors, remuneration specified by law are not made. or we hève not recelved all the infomat5on and explanations we require for our audit; or the trustees were not entltled to Iprepare the financial statements in accordanc£ with the small companies, regime and take advantage of the small companies. exemptions in preparing the director5. report and frorr the requiretnentto prepa a strategic report
INDEPENOENf AUDITORS. REPOFrr TO THE TRUSTEES OF NIGHTSAFE LIMITEO FOR THE YEAR ENDED MARCH 312025 Responsibilities of trustees As explalned more fully in the trustees. responsibillties statemenL set out in the Dlrertors, and Trustees. Report, the trustees {who are also the dlrertors of the charFtable company for the purpose5 of company law) are responslble for the preparation Of the financial ststernents and for belng satisfied that they gwe a bwe and fair view, and for such Intemal ts)ntrol as the trustees determine is necessary to enable the preparatlon tsf finandal ststements that aye free frorn matsrial misstaternent, whether due to fraud or error. In preparing the finèn¢ial ststements. the trLrtees are responsibte for aesSing the charitable Company's ablllty to continue as going concern, discloslngt as applicable, mattets lated to golng c£sncern and using the goin9 concem basls of 3¢countin9 unless the trustees eithèr intend to liquidate the charftsble company or to cease operatlon5, or have no realistic alternative but to do so. Auditorfs responsibilities for the audrt of the financial statements Our oblectlves a to obtaln reasonable assurdnce about whèther the ffnandal statements as a whole art free from materlal mlsstatement, whtther due to fraud or error, and to Issue an audltorfs pOrt that Indudes OLsr oplnion. Reasonable assuran is hlgh level ¢f 055urance, but Is not a guardntee that an audit conducted in a(zOrdan with ISAS IUKI wlll always detett a rnatèrlal misstaternent when it exists. Mlsststernents can artse from fraud or error and are consided material if, individually or in the a999ate, they Uld reasonably be expetted to influence the ectsnomle dedslons of users tsken on the basis of these flnanclal ststements, Irreoularities. includlng fréud, are IA5tsnces of non<ompllance with law5 and regulatlons. We design procedures Sn line with our re5ponslbllltles, oudined above, to detelt matErfal mlsststements in respert of irregularltles, incjudlng fraud. The speclfic pmcedures for this en9agernent and the extent to which these a capable of detectlng irreguladtles, including fraud is detalled below: Our approa¢h to Identlfylng and ass&sslng the rfsks in respect of Irregularfties and non-compllance wlth laws and re9ulation5, WJS as ft)Ilows: the senior statutory audltor en$ that the engagement team collectlvely had the Jppropriate ccmpetsnce, capabSlltles and skllls to Identtfy or recognize non-complian with appllcable law5 and regulations; we identlfled the laws and regulatlons applicable to the company throu9h d15CUS51on5 wlth the dSreclors Jnd other management, ond from our commerclal knowledge •Ad experience of the computer manufatturlng and supply sector- We focused on specific law5 and regulats.ons whlch we considered may have a d1ct material effect L)n the fiFianclal ststements or the operatiois of the cpmpany, Including the Companles Art 2006, tsxJti¢n legislation and dats protection, anli-bribery, employment. envirtsnmEntsl and health and safety lgislation- we assessed the extent of cornpllan wlth the laws and regulatlons Identified above through making enquiries of management and inspecting 5egal correspondence. and idèntifled laws and regul¥tion5 were MMUniCated wsthin the audit team regularty and the tearn remalned alert to Instanos of nofi<ompllance throughout the audlt. We a55essed the susceptlbllity of the company's ftnanclal ststement to material mlsstatemen¢ Induding obtaining an understsnding of how fraud might o¢¢ur. by- making enquiries of management as to where they consldered the was su5reptlblllty to frdud, theSr knowledge of actual and allegJ fvud; Conslderlng the Internal ¢ontrols in Pla to mltlgate risks of fraud and non-compllance with law5 and rp9uloUon5; and Understandlng the design of the ctsmpany's rÈmuneratlon pollcles. To address the risk of ft7ud thrcugh management bias and overridè of controls. we.. performed anatytical procedures to identfy any unusual or unexperted relatlonships: tested journal entries tri Identify unusual tTrnSacQnS,. aSsSed whether judgements and assumption5 rnade In deternilning the acCounng estymates set out In note I were indicative of potential bias- and investigated the rationale tehind slgnfficant transactions. In $90n$e tD the rf5k of Irregularities and non-complian with laws and regulations. we d¢signed prOdureS whlch incluaed. but We not limited to: agreeing the ffinantial statÈment disdosures to underlysng supporting dormentatIon. readlng the inuteS of meeting5 of those ch)r9ed with governan. enquirfng of management as to the actual and poterLtial Igation claims; and reVeWIng correspondeno with relevant regulators. 4 No instances of rnaterfal non*ompliance were identlfied. Mowever, therE are inherent limitations in our audit procedures describgj above. The more MOVed that laws regulations arÈ from financial transartlons. the IE5S likely it is blat we would become
INDEPENDENT AUDITORS. RÉPORT TO THE TRUSTEES OF NIGHTSAFE LIMITED FOR THE YEAR ENDED MARCH 31 2026 aware of non-cotnpliance. Audi=ing standards abo limit audit prDcedure5 qUired to sdentlfy non-complian with laws and regulations to enquiry of the directDrs and other management and the inspection of regulatory and legal correspondence, If any. Material misstatements that adse due to fraLKI can be harder to detect than those that arise from error as they may Involve dellberate concealment or colluslon. A fvrther descrlptlon tslour rèsponsibilities is avaikble on the Financlal Reporting CourKII'5 webslte at: h Work nd rds-and- uid stan uidance-for-au dit . This desolption fornis part of Dur auditorfs pOrt. www.frc.o ie -for- Use of our report This report Is made solely to the charitable company's membÈrs. as a body, In accordance wlth Chapter 3 of Part 16 Df the Companies Act 2006. Our audit work has been undertaken so that we might State to the charltable cornpany's members those matters we a requlred to state to them in an auditorfs repDrt and for no other ptsrpose. To the fullest extent permltted by law, we do not accept or assume polIs[bIlIty to anyone Dther than the charltable company and the charttablÈ company's members s a bodyi for our audit wo, for this report, or for the opinions we have fom)ed. Naveed Ahmad For and on behalf of.. HGA Ac(Duntants & Financial Consultants Va Chlttenden Horley Chartered Acrountants aAd Statutory Auditors The Hyde Park House Cartwrlght Street, Newb)n Manchester SK14 4EH DatÈ'. 10
NIGHTSAFE UMITEO STATEMENT OF FINANCIALACTlVtnES (In¢luding the income and expendiknre account) FOR THE YEAR ENDED MARCH 312025 Notes Unreslrl¢t&d Restrldtd Total Funds Fund5 2024 INCOME Donatian5 259.875 7,5C 266J75 149.435 Chantsb adawtigs 1,9.240 71,& 1,081,07S 1.1B4,947 hvesknent iOrn9- bank inte$t 1063 TOT INCOME 1,270,161 79.335 1.349.496 1,3445 EXPENDrruRE Costs of rdisiny funds 30,528 4,540 Expendttur¢ on ¢harftable actJvltl•s 1,329,922 174,687 104,609 1,337,110 TOTAL EXPENDrruRE 1,360,450 174,687 1.341,650 NEf INCOMEIIEXPENDrruRE) BEFORE TRPNSFERS I289) 1952S21 1185,641} (4204 Transfers bth8en bjnds NET MOVEMENT IN FUNOS I289} (95.3521 11B5.6411 {42 FUNDS BROUGHT FORWARD 12 400,519 116.2TO 516.789 521,994 FUNDS CARRIED FORWPRD 12 310,230 20,918 331,148 516.789 The notes on pages 12 to 23 fom FQrt ofthese ffnanal statements. 11
NIGHTSAFE LIMITED BALANCE SHEET AS AT MARCH 312026 Notes 2D25 2025 2024 2024 FVXED ASSETS Tangible A8$&ts 114,766 116,446 CURRENT ASSETS Debtors 10 81,053 180,818 261,871 127,853 3Q9,581 437,434 Cash al Bank and in CREDITORS )ounts falling due in one year 11 4S.489 37.091 NET CURRENT ASSETS 216.382 400,343 NET SET8 331,148 516,789 FUNDS Unr8slricled Goneral fund 12 234.855 75,375 325,144 75,375 Revaluation reservè 12 310,230 409,519 Re811ictsd 12 20,918 331,148 116,27Q 576,789 TOTAL FUNDS These fin8n¢ial ststgmgnts havg be&n pr9pargd in COrdar9 with the provisions aPpc8b1e to companies sublecl to tho small companies, regime. The notes on pages 16 to 27 form part of thes6 ffinaneial slatèrnènts. Approvgd by Ihg Board of Director5 and authorised for i$$ue on: 01 3-2026 And $lgned on tholr bghalt by: Tim Barlow- Director Company registration number 2531951
NIGHTSAFE LIMrrEO STATEMETrrr OF CASH FLOWS FOR ThE YEAR ENOED MARCH 312025 2025 2024 notes Cash used in opèratSng activttie5 14 I3700 25.457 Cashfiows from investing actIvitS kntsT8St dMd8nds Purchas¢ of tangIb fixe(l assets Cash providèd bjrflusèd inl investing athltiè$ 3063 1063 C95hfiow5 fromfinan¢lng adivbtl Cash used in financlng adivities In¢r¢asglldè¢rea5el In cash & ¢a5h eqUIvaE$ in tho r 1135,7531 27.520 Cash Ind cash equivalents brought fonvard 30981 282,Q61 Cash •nd cash •qUal8nts ¢¥rled ftsnvard 173,828 309,561 Cash and cash èquNal•nts consist of: Cash al bank and in hand 180,818 309,581 180,818 309.581 statennt of changgs in net debt The charty dogs not have any t4)rrOngs12ff2l- rthè). The notes on page5 12 to 23 forrn part of th8s8 financial statements. 13
NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2025 1 ACCOUNTING POLICIES Basis of proparation Thè financial stalernenls have been prepared-. under the historic costconvention.. in accordance with tho Statement of Recomm8nd8d Prxcucè - Accounting and Reporti by Charities preparing their accounts in accordance with thè Financial Reportino Standard applicablè in Ihg UK and Republic of Iroland IFRS1 D21 effecb.ve January 12019 Is8cond edition- October 20191,. FRS102', and thg Companigs A¢1 2006. The ch&rity constitutes a public b8ngfit èntity as dèfined by FRS102. The gc¢ounts are pr8pared in £ sterling. which is th8 fvnctional Currency. Incorne recognition All Income is recogni%ed onc8 the charity h8s entitlèm6nt to thè Incorne. it is probable 1hat thg income will be r&cèlv&d and the amount of income receivable can be mèasured reliabty. The following applies to parliGular typ65 of income.. Grants, whether of a capit31 or revenue nature. are recogni5ed when the charity has enlillèment to the funds, any perft)rrnance condiOn5 havo been mèt and it is probable that the income will LE reGoNed. DonatJon5 frum individuals and other bodies {not b8ing of Ihe nature of a granll aro recognised wh8n rèc8ivabl8, Donated goods from indwiduals aNI organisations, comprising food and loilèlri8s for dislribuboTr lo ben8fi¢iaries, are included in thè ac¢ounts al fair their value when dlstribulod. valued when di%lribul6d, as it is both impradcal to valuo Bs stock whan r8ceived and the costs of doing so would outt¥eigh thg benefits. Earned InGomo is measufed at the fair value of Ihe cOrtsideraOn received or r8ceivablè for seNices and goods suppll?d, nel of dlscoun15 and VAT. D•f•rr•d Income Income is onty d&lerred and inGluded in ¢dItorS vthen.. Th8 incomè relates lo a lutrjre 8ccounting pgrlod A sale5 invoice has begn raised ahead ol the work being c8rri8d out and thei? is no contractual 8nlillem8nt lo the incoma until the work has bean done Not all the terms and condition5 of thè grant havè been mel. including Ihe incurring of exp&ndituTr and the grant condillons aro such that unspent grant musl b& relundod Expèndlturn and Irr8covorabie VAT Expenditure is recognised onc& thare is a legal or CDnslructfve obligation lo make a paymgnl to a thlrd paty. 5118 probabl8 that the selllemenl will be rgquirod and the amount of the obligation can be measured rè11ably. EKpènditur8 is classified under the following aelivity headings.. Costs of raising funds including thosè assoc1al1 with fundraising acOvlllès. managing inv&S8n1$ gnd comnercial trading by the subsidiary ¢ompany. Charitable a¢livitie5 costs of undertakirg the work of the charity. The charSty Ss not registered for VAT and nn01 recover any input t&K crged. Cosls are stalèd inelusive of VAT wgrg chmrgod. Allocation of support cos1¥ Support C051s are thase functSons which assist the Work of the charity oither by supporting the delivery of charitable actwities or by 8UPPOrting the generation of funds. They indude propety costs. back office functions, staff costs. depreciatton and professional fees. Th& basls of 8lk)caliDns Set out in notè 6.
NIGFrrsAFE UMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 1 ACCoUNG POLICIES Icontinuèdl Pènslon contribution5 The charty operates a defined contribtrtion pension scheme for its employees. agreerng the contribution rates with each individual. The wntn"butions are p8id lo a third paty who invests the conlribtjtions in a [TneY purchase plan. Contributions are charged to the SOFA as they become payable. Tanglble fixed assets and depreciatlon Individual fLKed assèts costing more than £1.000 are capitallsed at Cost ond ore depreuated ovBrth8lr 8stimat&d usefvl lives on straight line basis as set out below. The chaty has revalued rt freehokl properties at market value. This valuafj'on is kept under review and pèrfodiealty updated (usually every yaars). Dgpr8cSatiDn rates are as folkjws: Freehold lènd Freehold buildings Premises improvements Fixknres & fittings riot subjed to dePTlatiOn 1YD straight line 20% straight line 20% straight line Debtor5 Trade and othèr dèbtors arg recognised at the settlemènt amount du8 and prepayments are valued at tho omount prepaid. Cosh at bank and In hand Cash at bank and in hand includes cash and short terni highly liquid Invesknents with a $Irt matyrrty of three months or le$5 from the dalè of acquisihon or opening of the deposit or similor a¢counL Creditors and provlslons Creditors and provisions are renISed where tho charfty has a prgsènt obligalion resun9 from a past went that will probably result in the transfer of fvnds to a third party and the amount due to settle the obllgauon can be mèasupd or e$timated reliab. CFèdbtDr8 and provisions arè nomally re9n8ed at their settlement amount. Financial instrum•nts The charity has only basi¢ financial instruments which are initially corded at cyJst. subsequentty measurod at theSr setuement value. Judgèmènts and kèy sources of estimation uncgrtalnty The preparation of the financial statements rfrqulres management to make judgement8. estimat8s and as$urnpOns that affect th8 amounts reported. These esb'mat8s and judgements are eonkn"nualty reviewed and are based on èxperience and other factors, including exp8Ctallons of future ovents that a19 believed to be re8sonabSe uThJer the [stanCes. 15
NIGHfsAFE LIMITEO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 31 2025 2W2S 2024 Unrestricted Restricted Totsl Unrestrlcted Restrlctod Total 2 DONATIONS Revenue grants Reachlng Communthes Brian Vercer CharTtable Tftl 25.0 25,000 25.L 25.000 Dowager Countess Eleanor Peel Lancaster Foundalvjn 7.5 7,500 10,£0 10,000 Hmic - CJRS Legacy Don3tion$ Donated good8 frjr distributhc Alonetary donations.. General 223,875 223,875 124.435 124.435 Supportgd Lmng 258,87S 7.SOO 268,375 149,435 16
NIGHTSAFE UMITED NOTES TO THE FINANCIAL STATEMENTS FOR THEYEAR ENDED MARCH 31 2025 2024 Unrestricted RestrÈcted Total UnrestrkEÈd Restricted Total 3 INCOME FROM CHARrrpBLE JCTMTIES Jhtshetter Day Centre IPWorm 51 Supported Liwng Spe¢01 projects 66.871 34.890 gJ7.479 66.871 105225 908,979 75.516 4&597 811997 13.968 235,369 1.500 280.966 814497 1.009.240 71,835 1,081.075 934. 110 250,83T 1.184,947 NIghtSh8•r Garfietd Westcn Foundat&)n BWD Counc51 Chiklren h Need 13,968 13,968 46,5&5 28,962 ommodalh)n chaff 36,$48 4&555 28,962 Contract incomè- Supwrtir¥J peopl serVe bvel agreomèftts 30,323 66,871 66.871 75.517 13,968 89.485 Day Contr8 (Plallorm 4 Reaching Communth% Shetter 42,OOQ 41000 57,300 9,867 UCLAN 9,867 Ggrfield Weglon FDundotw)n Communlty Fund tional Lottery- Pbmg]es5 Unk CtrAritES Trust 25,000 41.835 41.835 84464 H4 54405 31Y05 225 Service level agreements Othar Income 20,¢JJO 74,890 20.000 32705 225 3.500 70,335 10S,225 5,597 23S369 280.966 Supported Living Gsrfield Weston Foundation Scrgwftx FDunrlatp)n Other grants AoGcmmo(btYJn charges Contract Income- suppOrr0 people Service e1 agreements 1AOO 97.909 179, 629,879 908,979 1,500 97,909 179.691 629,879 9)7,479 124.144 177,624 577,228 812,996 124144 171,624 517.228 814.496 1,50Q Spfr¢ial proje¢ts Chikjren in Nged- LEAP Prolecl Childn in Need- knspiring FTe5 17
NIGHTSAFE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EMDED MARCH 312025 2025 21Y24 Unrèstrl¢ted Restricted Tot?1 Unrèstrlcted Restrict•d Total 4 COSTS OF RAJSING FUNDS Direct sakry c08ts Direct Eosts 25.479 25,479 5,049 30,528 468 468 Supp)rt costs 5,049 30,528 4.Q72 4tr2 4540 2025 2024 Unrèstrlctèd Rostricted Total Unrestrlded R8strlcted Total S CHIRITABLE EXPENDITURE 'ghl8héller Day C9ntro (Plottorm 51 Supwrted Limng Speckgl projects Support costs ¢harged lo tricted 103.567 6,610 13. 151,447 117.53S 158.057 1,229,017 115. 198 7,028 l.Cfj4,613 115,198 140,886 133,858 1,227.517 12721 7.500 1,329.922 16.713 1,081,026 272 116,016) 16,016 7,500 174,687 1,504,609 1, 170,823 166,587 1,337,110 Exp8ndilur6 is anded as folkJv6'. Dlr•ct Dlrect SuppDrt Co$ts Costs Salarie8 Total 20x15 Nighlshetter Day Cenlre (Plafform 51 Supported LMrw3 Special projects 71,825 16,785 136.689 17.345 110,7 28,365 28,365 127,322 117,$35 158,057 1,229,017 96S,C 227,299 1,093.258 184,052 1,504,609 2023124 Nigh15hefcer Day Centre (Platform Sl Supwrted LNlng Spe¢ial projects 65,693 17.544 27, 194 101,231 847.[ 22311 22,311 100,045 115,198 140,886 1,081,026 133.975 217.0'.2 975.431 144,667 1,337,110 18
NIGfrrfsAFE LIMITED NOTES TO THE FINANCIAL STATEMEKfs FOR ThE YEAR ENDED MARCH 31 2025 fj SUPPORT & GOvERNcE COSTS Supported Living Special Projects Tota] Fundratsing Nightshèlter Dayshettèr 2025 20225 Support costs Staff costs 2,882 8,645 1,120 624 57,834 7,465 4160 43337 15,562 128,15B staff tralnlrrfj aThd rUItment DeprecHbon olkn, cornmunlcatons & otr*r costs Ofte rent and servtce charge 1.120 24 1912 28,168 10,894 1167 6.1 6.501 19224 19.L4 84,661 Governance costs staff costs 3.304 39.OTT 4,720 SS823 400 Prolesslonal fe8S &373 8,373 0e0$ts 9.141 9.141 42.661 60.943 5,049 28.365 127,322 189,101 2023124 Total Support costs Staf cc6ts 1835 8.504 251 5&69$ 1,673 3.664 24,748 15964 102745 staff trgining gnd rlnt D6precotion Office, cDmrnLmrAtrons & olhar wsls Offioè rent arKI serwce charge 251 1.171 550 2.564 1237 3.712 2,395 1&412 3.712 1395 15.412 16.087 11.174 67,849 4,072 Gov•rnane• Costs Staff costs 7Q1 701 3,271 24644 4,673 Professional fees a139 &138 40.921 Office costs 6.899 31195 44994 4.0 22312 2Z311 100.044 148,739 S¥Jppcrt costs ar& alkJc8W cn the fO1rj ba5iS: xea Slaff costs. tralnfftg and recrurtment Èstimate crfstsff tyne OTr8 nt and sprviTh charge cour& b&%ed on tinate ofstsff time. 01her costs estimate of resources ed. 19
NIGHTSAFE LIMITEO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 7 STAFF INFORMATION 2025 2024 a Employggs S8larie5 and wagès Pension costs 1.050,064 27.144 110.5001 88.903 1,1S5,611 940,047 26,627 Employers Nl allowance Employerfs Nl conlributtons (5,000) 75,527 1.037,201 No employees earned more than £60.0 p.a. in oither yeor. b Key managemènt p•rsonn81 Th6 kay management of the charity cornprl88 the trustses and s8nlor staff (as sèl out on pag811. The trusl88s do not receive any remuner81ion lor their sgrvi¢8s. The lotsl employee benefrts of other key management wèrtr a$ follows.. 177.986 134.771 G Avgragg staff numbÈrs Th¢ aY¢rage number of employees wa5 as follow8'.- 2025 2025 2024 2024 Avèrag• Average FfE Averag8 number number numbèr tsv•rBg• FTE numbgr Dlrèct charllabla 23 18 23 18 Support IM8nagement and administration 25 20 25 20 B NET INCOMEIIEXPENDITURE) BEFORE TRANSFERS This is staled after charylngll¢rgdillngl'. Indèpendènt examinars & accountants fB8s". Ex8mlnalion 3.000 1,500 3.000 7.500 Accountancy feès Operating lease rentals Depreciation of fixed a55els Trustees remuneration 55,192 4.160 55,192 3.665 Trustees expenses Numbor Number Trustees Glaitning expenses 20
141GHTSAFE UMITED fr4OT£S TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDEO URCH 312025 9 TINGIBLE FLXED pssgrs Short Equlpwenl Lpasehold FiXre$ & Property kry)roven*nts Fttings FTeehold Cost orvaluatron AS at Aprll 12024 ons 110,1XKJ 38,411 68,237 216,648 2,480 219,12B As at 31 Tch W25 110,000 38,411 70,717 Depredatlon As at April 12024 Charge fot the year at 31 Vfirch 2025 5.600 37.179 618 57,423 3,542 60.965 100,202 4.160 5,&)0 37,797 104,362 N•t 8¢ok Valuè As at 31 fvkrch 2 104,400 614 114,766 As a131 2tr24 104.4CQ 7,232 10,814 11&44S The charity's freehold PrOwaS pr0tsssior01 reed in Vty2015 ty Chartered Surv8yDrs a1£110,ODO Iprevk)us valLkition W2(KJ8 8t £120.0001. Thts vAhJotion was rporaa Into CD5 in 2014115 and r&Ju¢ed the revalUat)n reserve by£10.0. The value attrfbuted to thè Lgnd by the trLIees, Is £40,CbJ. 2024 10 DEBTORS hoomg 721562 7,291 127,653 Prsp8yrnents 81,053 11 CREDoRs tdlllng due wlthln one #r Other tsxes and socia5 securlty knruaL5 21,218 16.661 15869 4,561 Pension Iratyitty tncome and grants in advance 3,713 45,489 37,091 21
NIGHTSAFE LIMITED NOTE3 TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 12 STATEMENT OF FUNDS 0IM29 ttn Expo¢ Exs•nkn 31M%2025 UnTB51rletsd nd5'. 32& 7&3T5 12ID.IB1 Tht85erv 7&375 75 T5 TU•strICdfuDth 4Q974 f.Qffj 4(1).51k R•s1rktsrtFth'. byrthruLe5 NghL51Ehr O C8nyèipkni51 SwpathiL 1196& 11168 i¥JwJ 705 1151.44n {1) 11213 Tot ioitrki•dlun .83T 11&270 79J35 174 XJ11 T•t¥ftw l.W 1.3J6. 516.789 1319.443 11.5Y.13n 1.148 blfind 01 Exp•• ?1MJm25 NIgM5httTrr P C11 y¢•nlr• IPthrm• DC.wkntsrr•ylLr TMI 025 IBfftsJ ItyFw r491lJ 2Dls Y(wth 519 519 29 I.0 J3$ 1$1.M 208 Suppo LPilng f¥JJ I&Z13 Y,W 11.%¥J 5pPcklProCI IkknhW.L 1&2 {1401LI DL*eolEdY&tyAvwdStha7 1&28t 272 72) 22
NIGfrrrsAFE LIMITED NOTES TOTHE FINANCIAL STATEMEKfs FOR THEYEAR ENDED MARCH 312Q25 12 STATEMENT OF FUNDS (continued) Ftxèd asset pur¢hases Transfers are mada to caprtal expewjedvthenthere are ¢(nUMg reStrLtvJ over the use and disposal of fLxed assets. tf all COjn5 been met by the purchase and there a no wthuiuing restftiions a transfèr i made to unreststed funds to tre ftThSs expgyled cm fred asset p¢0$¢5. Restrtctsd funds Youth WSIG frust D8yrenlre y0itWk Other grnnts and d)nab)ns tDw¥ts flthffe ¢osts To supwrtWOTkwith 16- 18 year ohjs For aclths ts yOLry pe. Supported ng ChibJn In Need DukA of Edinburgh Award S¢herne JI tre thesefjnds will be utifised in 2W24rzJ 13 ANILYSIS OF NET NSSEfs BEfwEEN FUNDS Conpanyfund balan¢es at 31 Mar¢h 2025 are represented by.- Unre$trl¢ted funds R&strictpd Totsl General Revaluation Funds Tangits ffxed assets Net tsurrent assets 39,391 195,464 Z34,855 75,375 114,766 216,382 331.148 20,918 20,918 75,375 Fr•& Rèserv•s-. t current 8ssets 195,464 Conyanyfund balanc•8 at 31 Mareh 2024 ore tepresentsd ty.- UnrEstrlct•d funds Rèstricted Tt)tal General Revaluation Funds Taroibb ftted assets Net current assets 41.071 284,073 3.144 75,375 116,446 400,343 S16,n9 116,270 116,270 7S,375 14 RECONCILL4TION OF NET MOVEMENT IN FUNDS TO CA8HFLOW FROM OPERATiNG PLTivrriES 2025 2024 Net incDmellexpendibJre} Add depreciab'on Purchase uf F[¥ assets 1185.6411 4160 (9A541 110631 (&204 3.665 (9.4) R063) 31,6C4 Deduct intwest income slthvn in inveslry 8thbes De¢re8sellincreasel debtors hcreasÈlldeoreasel in cr9rt0[5 Net generdtèd froTlSed inl opernling activits 8,398 1137.800 &917 24458 23
NIGHTSAFE LIMITEO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED MARCH 312025 IS COPISTIIUT1014 1% TAXAT]ON Tne ¥tsr.Fary 16 a regiGtsro< ¢MrTri JPJJ bs lo da1 TrrrfE UK 3x unttèr Sett.5 4i%6 to 'fy Gf"tr.é ."¢n Trx A-f 101". 17 CAPITAL CQMMffMeNTS -.Y.parj' a&nonE¢ rAJltal eApEttuL'rè c": £SC.knQO Im?M21 . fjonei 18 RELATED PARfi TRA1454¢YIONS AS nc.:EJ Ir. ye IrJee5. rÈFort.- J fJs-a J5 J.• ot tsp. Ichw. tc¥> Nls Ro55 FlasEtt ,10 In Ihr ev5.7 IQ aFFnI Its Lsyth iot JJrfclp•ts In a.ry5 al558115 cr effec"Jpg Tr.• BQmFJny rao qo CsMÉr 11: rrI tran54-tr4n$ Qdnf.g thÈ >Èai 12021 - iarfÈl to )e thiclo6•0 or iQTr.P4llE5 A"L 18 OPERATrtIG LeAse COMMiniENTS 2124 Z023 Qperaung le3'&uwnkrr &UWQ; 'wNnir, Dr, i3T Jets¥eEr. 2 S bpars 54.145 61.409 115.754 54,JAO 1?5.-.5: Tr abttY ffl9UfTr5 fnGlu¢e seNIEe Bhafge coGs'ATricrJ CaD ¥Jry Jets¥een JYat%. 24