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 ChalrAp￿IntSd 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 charit*s 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 ac￿mIrK>datioTr. Platform 5 Day 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 challen￿S 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 Comm￿S1on 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 r￿lVed 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 tr￿1r 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 re￿rn to their ￿st countries together with our thanks. Working with Pathers, Stakaholdèrs. Patrons and Funders we have been ablè to Continue the rnuC￿needed work we do here at Nightsafe- ever grateful for the support, ènthusiasm and ￿mMi￿nent 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 8xp0￿j 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 benefft8n￿tlOm8nts 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 organisa￿On& 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 requi￿d, 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 iden￿fIed gaps in provision and develop 3 rnsponse to these. Greater improvernent has enabled Nightsafe en$￿￿ a full complement and be able to reinstate tts Oversèas Voluntèèr Pmgramme and it is planned to devglop and build upon relatTornships with Volunteets from Columbia Gemiany and ￿anY other countries. We will work to look at how as an organisation we can 5Upp1Brr￿nt this wrth continued recruitment of Bank Stsff and by the forging of new rebtionships wth potential providers. Followlng the opening of our new Housing PrDjPGt, AnGhor Avenue. This was a big piece of work. very much dependant on the support ofvolunteers with us being wonderfulty supported by Trades people and local Business. We hope lo ￿ntInue to bulld on NIGTr￿SAFE LIMffED TRUSTEES, AND DIRECTORS, ANNUAL REPORT FOR THE YEAR ENDED MARCH 312025 our relationship with continuod support frorn community and by dgvek)piro rela1￿r￿h1P furthèr wlth local Busln&ss organlsallons. Wè will Con￿nUe our review of the Organisalion to ensuTe we are 'Organisafjonally Frf to mèèt the ongoing challenges. We commissioned Orchard Insights to Lsndertake a Revièw back in 2019. slnce then the World has changeLS notjU8t the local landscape in Biackburn with Darwen. We will once again review our Strncture and Governance to ensure we are able lo meet both ch8llengès and any opportunities INat present so as lo take besl advanlage of any Funding available. We will a150 look to commission more widely wher8 Ihore is a need foi more spaciali$&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 relat￿nShip with 8IAckbum with Da￿￿n,6 Children's Social SoNiw, parti¢ularty with the Lgavlng Care Team. As part of this we wdl provide Supported a￿orn￿datiOn 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 r￿OlUtiOnS 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 a*0 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. 8mploym*nt 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 If￿rred CO￿Peration 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. Centre*oint. 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. Creat￿e SupporL Bootstrap, Blackburi Colle9e. Tralning 2000, Oppo￿1Dty 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 Child￿n.$ SS These partnerships 8nabl8 us to offer 8 holi8ilc $ervKe to m*tyoung peop18's neèds. We have continugcl 85 a rn8mber of The F8miliè6 Hè0Jth and Well-being Consortiuml Sprfng North to strengthen our p8rtnershlps and access to 89gregated funding Strea￿ and commiss*)nlng opportUn￿eS and In addltion wè ar8 also a member of the Pennine Lancs VCF Consortium group. TRUSTEES. RESPONSIBILrriES IN RELATION TO THE FINANCIAL STATEME The trustees (who ar9 al80 directots of Charty for th• purposes of company law) ale resp)nslble for preparing the Tru$tees' Annual Report and the financial ststements In aceordarte with appllcable law and United Kingdom Accounting Standards (Unitod Klngdom G8n8rally Accepted Accounting Practlc*l. 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 &s￿MateS thal are reasonable and prudent • stsle whethèr appliGable UK AEcounling Stsndards have been follow*d. subj8Ct to any matsdal departu￿5 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 (#)mp8n￿S a￿litOrS 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 &C￿rdanCew￿Ihth0 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 pOI￿leS. 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 I￿18￿￿ (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 resour￿5, including its income and expendÈtU￿, for the year then ended,. have been properly p￿partd 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 A￿d￿Ing {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 othe￿ise explicitly stated in our report, wè da not express any form of assurance conclusion the￿0Th. 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 rela￿On 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 a￿esSing 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 conside￿d material if, individually or in the a99￿9ate, 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 Nls Ro55 FlasEtt ,10 In Ihr ev￿5￿.7 IQ aFF￿nI Its Lsyth iot JJrfclp•ts In a.ry5 al5￿581*15 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,* i*3T 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