Registered number: 03289949 Charity numbgr: 1061953 PRESTON DOMESTIC VIOLENCE SERVICES IA company limited by guarantee) UNAUDrrED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 A8)02K911 2117212022 COMPANIES HOUSE Al8
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PRESTON DOIAESTIC VIOLENCE SERVICES (A ulmpany Ilmlted by guaranlw) CONTENTS Page Reference and adminlstratfve details of the charity. Its trustets and advisers TN$t•¢s' roport Independ•nt èxamine*s report Stalemènt of financlal activiti•s Balanc• sh••t Statement of cash flows 10 Notes to th• financial stat•m•nts 11-23
PRESTON DOMESTIC VIOLENCE SERVICES IA company limit•d by guarantee REFERENCE AND ADMINISTRAnVE DETAILS OF THE CHARrrY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDEO 31 MARCH 2022 TrustÈos Catherine Anne Tumer. Chair Jacqueline Wilh"ams Janette Smith, Treasurer Lynn Harvey Iresign8d 12.01.22) Rachel Louise H¥arn Sarah Jane Clubb Janice Hurst Company regi$tei•d number 03289949 Charty registered number 1061953 Reglstered office Harbour House Porlway Preston Lancashire PR2 20W Company sKrotary Julio Humphrey Accountants CW A¢¢ountsnts Ltd 30 Brotherston Drive Blackburn Lancashi BB2 4FJ Bankers The Cmperative Bank 1 Balloon Street Manthesler M60 4EP Preston Clty Council ReprentatIv• Cllr Jade M¢Ngan Pago 1
PRESTON DOMESTIC VIOLENCE SERVICES (A eompany limit•d by guarant••) TRUSTEES. REPORT FOR THE YEAR ENDEO 31 MARCH 2022 The Trustees present their annual re[rt tcrfJether V•ith the financial statements of the charity for the 1 April 2021 to 31 March 2022. The Trustees confirm that the Annual Report and financial statements of the company comply th the current stalutory requiremenls. the requiremenls of Ihe companls goveming document and the provisions of the Statement of Recommended Praclice ISORP}. aPplicae to Charities preparing their accounts in accordance with the Financial Reporting Standard appli¢abk in the UK RepublK of Ireland {FRS 102} lerfective l January 20151 as amended by Update Bufietsn 1 {effectrve 1 January 20151. Sin¢9 the charity qualifies as smal vnder se¢lion 383. the stsalegi¢ rert required of medium and largg companies under The Companies Act 2C)6 {Strategtc Report and Directorfs RepNII Regulations 2013 is not required. The charity is also known under the name PDVS. Oblectlvts and Actlvltles . POUCIES AND 08JECTIVES The charity is established lo promote and protect the safety of intlividuals {in particular Ixjl not exclusively women) who are experiencing or have experien(d dorrE5tic vioknce in particular iMJt not exclusivety by.. i) providing a range of other chartlable seN1 to such women and their children where required.. ill Providing support lo such women who are experienang or have eXperiend abuse and or violenc£ in their personal or family rdationships., li1} providing support lo male victims of domestic ynce. in partiujlar but nol exchjsively. by providing some charitable services to sUPPOrt such men. wherever bt is feasible and does not compromise the support the charity gives lo female vidims. The principal athilj.es a campaigning and raising awareness ol domestTr¢ violènce and providing women who are experienang or have expernce domestic violencè with a range ol quality seNi¢ès to support women and which enables them to make infomied deasions about their futu. b. ACTivrriES FOR ACHIEVING OBJECTNES Providing an advice serv0 {the HOPE Senricel whith provides a raroe of SUprt and theweutic activities for victims of domestic violencelabuse and wth.ms of sexual VIOnceIabuse Providing an outreach serwce for vidims of domestic violencelabuse Provldlng a Changing Futures seNce to help t4rctims of domestic violencelabuse to access volunteerlng. training and employThent Providing the Sanctuary SeNce for Preston reshjents on tehaff of Preston Cty Council. Basic home security measures enable many victims who wwld otherwise need to leave their homes. or soff*times oven Ihe local area. lo slay in their cuffent h¢xne. near lo their friends and families. Prowding a specialist tekphone helpline fof vrcbms of domesbc violencelabuse . Providing opportunities for vonteerS wish to with ¥tIM$ of domestic aSe1¥101ence Pagè 2
PRESTON DOMESTIC VIOLENCE SERVICES (A company limit•d by gu¥r•nt••l TRUSTEES. REPORT (¢ontiTruedl FOR THE YEAR ENDED 31 MARCH 2022 ¢. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARrrrs PURPOSES FOR PUBLIC BENEFIT The tnjslees have refvrred to the guidan¢e contained in the Charity Commissk?n's general guidance on public benefit when rewewing the charitys objectives and aims and in planning their future aciivities (see Future Developmenlsl. In Partilar, the trustees consider how planned activities will contribute to the aims and obj'ectives set. d. VOLUNTEERS The charity is grateful for unstinting efforts of its Yobjnteers Tho are involved as trustees in service provtsion and fundraising. A¢hievem•nts and perforn7anc• . REVIEW OF ACTIVITIES The charity has had a successful year. Funding has been seuJred from National Lottery 13 years). the Community Gateway Association. Gaffjel¢J Weston, the Lancashire Police and Crime Commr5sioner. Lanca5hire County Council. Preston Cty Counril. Extra support from support from the Community Gateway Association by oviding space for PDVS n their premises continues arKI is a very Valuab nIn1xn lo the charty. Staff returned lo the office in July 2021 after Cowd restricbons were relaxed. Whether providing support by telephone or face•lo•face (wlwchever the seTr5ce-user prefers) PDVS ntinUed to provide very high-quality specialist ServIS lo victims of domestic violen¢e in Preslon. Our Se1¢8$ tjuring the year were.. Outreach Advice. information and support via the Hope Srvi¢e Financial indusion advice and support Regular newsletters and postings on sotyal media Freedom Programme Counselling Ser¥ice Sanctuary Lctal Helpline Building Better Opportuntts- Changing Futuw project- heIng women gel ready for, or rth to volunteering. training or paid work Training lor refugees and a$M s8ekers to rdbse aWanesS of counts as domestic violence and abuse, UK legislatson which aims to proted wctims abuso, and vthat support is availabte should they find Ihemsefves in a domests"c abuse fAtuation. Hlghllghts of the year. City Hero Award.. In Augusl 2021 PDVS was proud to be awarded a City Hero Award for'outstanding support lo the city of Prestrjn during the ClyV1ruS pandemic of 2020121 by ihe May)r of Preston Cllr Javel Iqbal. Mayorfs Chality.. PDVS was honoured wffien Cllr Javed Iqbal chose PDVS to be one ol his fyvo supported charities for 2021122. A number of ma>Dral events during Ihe year raised money to support services. whbch PDVS will receive due course. Tak• a Stand Against DomtiC Abuse: a series of events were ld during White Ribbcffi Campagin's 16 Da of Action in NoVemr. A nerkininforni3ln event for professionals, an event for Ihe local community al Sion Hub in Ribbleton. and an tnfomialn stall in the Sl George's sWping centre all contributed to a major publicty ¢ampaign raising awareness of the issues around domesli¢ violer and PDVS services. Page 3
PRESTON DOMESTIC VIOLENCE SERVICES IA company limit¢d by guarantee) TRUSTEES. REPORT {conlinu•d) FOR THE YEAR ENDED 31 MARCH 2022 . REVIEW OF ACTIVITIES- ¢ontinued Intematlonal Women's Day an infomvtion stall was hekl in Preston Market Hall. offering PDVS leaflets aThJ other inf0mlaln. and the opportunrty lo talk lo stsff. Addltlonal staff: an increase in funding enabled ihe app)intrnent of tvffj new Outreach Workers in Au9USt 2021. and a new admin assistant started in December 2021. Oatabase: The organisaiion invested in a new database whith 1$ used to ensure efficient monitoring of enquiries. helpline calls and support provided to semce users. Finan¢lal review . GOING CONCERN During the year. the Natior1 Lottery was tha main funder of wr seplices along wllh Garfiald Weston. th8 Police & Crime Commissioner and the Communty Gateway AssLKiakn"on. Preslon City Counal and Selnet. PCC provided funding for the Sanctuary Service and Financial Indusion. The National Lottgry wll support the H¢w8 servi for another iwo years. PDVS continues to look for sources of funding Ifor both large and small amounlsl and apply whenever we are elvJible, lo make our current seThices sustw"nable and lo develop new swvicos 10 mget the changing needs of wclims of domestic abuse. PDVS had considerable success in funding applications this year. meaning we start the new financial year wilh 3 years ftjnding from the Nalional Lottery. £10,000 from Gatffidd Weston for support work. a small grant from the Office the Police and Crime Comrni5sioner to support counselling and the outreach seNce and a smal grant from Preston City Council towards running (Xjsls. b. RESERVES POUCY Tho trustees have examined the charitys requirements for ServeS in the lighl of the main risks lo the charity. They have established a polw whereby the unrestrKted funds not committed or invested in tangible fixed a$$¢ts held by Ihe charity should be belweerh 3 and 6 months of expenditure. Whe possibk. Total reserves at the year end SIKJW £73.350 of 7hthich £10.917 represent designated reserves. £27.265 represent unre51ricted reserves and £35.168 restricted reserves 12021 £61,208 of which £10.817 represent daginaled reserves. £23.018 repfesenl Unrestri reserves and £27.373 restn'ded res8rves). c. PRINCIPAL FUNDING Prin¢lpal funding arises from the National Lottery. the Community Gateway Aswiation. Gaffield Weston, Selngt Ltd and Preston City Counul . Stru¢¢ure. governance and management a. CONSTITUTION The charity is registered as a charilable company limiled by guarantee and was set up by a Memorandum of Association on 1011211996 as amended by Special Relub.0ns dated 0410311997. 1310212007, 2110112010. 1211112012, 1510212016 and 1910712017 and is a registe chaty number 1061953. Page 4
PRESTON DOMESTIC VIOLENCE SERVICES (A comp•ny limbt•d by guarnThte• TRUSTEES. REPORT l¢ontlnu•d) FOR THE YEAR ENDED 31 MARCH 2022 b. MeTHQD OF APPOINTMENT OR ELECTION OF TRUSTEES The management of is th8 responsbilty of the Iruslees are elected and cwptgd under Ihe lerms of the AJ1i¢l8s of Association. TNstees are the subscribers to the Memorandum of Assooalion. Any othèr women over the aye of 18 may app to be admitted memberslTrip of the organisation. Applications for membership may be approved or rejected by the Man8gement Committee. Al every Annual Gener81 Meetiftg one third of thè committee members sh811 retire from office with retiring committee members being eligible for re*lection. No person Sh811 be elwjible for election to the Management Committee unless she ha5 been a full member for Ihree calendar months prior lo the AGM. ¢. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES The charity has a policy slatement 'Roles and Resk)onsibilities of the Mana9ement Committoe. which is given to all new trustg9s along vau$ relevant Charity Commission dUMents. d. ORGANISATIQNAL STRUCTURE AND DECISION MAKING The tharity is managed by a board of diredorsltrustees referred to as the Management Committee. The day lo day operational management 15 delegated lo senior staff. The directorsltrustees meet on a regular basis at least six times a year to reVW operati1$. e. RISK MANAGEMENT The Twstees have assesse(I Ihe rnaior risks to vthich the charity is exposed. in parti¢ular those related to ihe operations and finances of the tharity. and are satisfied that systems and wocedure$ a in place to mTligale our exposu lo the m8jor risks. The charity has policies and procedures in place lo evaluate and effectively control most risks to the tharity. Plan$ for periods a. FUTURE DEVELOPMENTS The focus for our fuiure actitte$ is.. l. To ¢onlinu8 to deliver our CUfTenl semces to a gh sIdard and develcy new seNKes which respond to the changing needs of victims of domestic wolence. 2. To ntinue to secure fijrther grant funding lo ensure the resilience and continuation of the organisation 3. To continue to increase the funding we receive through donations from local community and local companies. and by offering domestic awareness training to public and voluntary sector ageieS 4. To look for opwjrtunities lo generate ¢)ur own inveslment irbGome through initiatives Such as social enlerprisg with thg overall aim of leading to a more mixed model of funding. 5. To ¢ontinug to raise our organisalion's profile and raise awareness of domestic abuse by a presence al mmunity events such as the Mela. and appropriate campaigns like November While Ribbon annual campaign MEMBERS. LIABILITY The Member5 of the tharity guarantee to Contrule an amwnt not exceeding £1 to the assets of the Charity in the event of winding up. Page 5
PRESTON DOMESTIC VIOLENCE SERVICES {A ¢ompaTry Ilmlted by guar#fttè8) TRUSTEES. REPORT {contlnu•d} FOR THE YEAR ENDED 31 MARCH 2022 TRUSTEES. RESPONSIBILITIES STATEMENT The Truslees (who a also tlireclors ol Preston Domeslic violen Services for the purposes of ())mpany lawl are responsible for preparing Trustees. report and the financial statemen15 in aecordance with applicable law and United Kingdom Accountin9 Slandards {United Kingdom Gwralty Aepted AccountTrng Practice). Company law requires the Trustees to prepare financial statement$ for each financial yeaf. Under company law the Tnjslees musl nol approve the fanCIal slalements unless they satisfied that they give a true and ftlr view of the stale of affair5 of the charitable company and of the incomin9 resources and apiCatiOn of resources, including the in¢ome arKI expenditure. ol Ihe Charitat) company for that wiod. In prepaiing these fmnci81 statements, the Tnjstees are required to.. select suitatrAe accountiTrJ poliues and Ihen aY them consistently. observe the methods and w1npIeS in the ChaiilEs SORP: makg ju(Jgments and acwunling esvmates that are reasonable and pnKlent', prepa th¢ fin8nrial 5tstemen15 on the going concem basis unkss it is inappropriate lo presume that the charitable company wrll continue in operalion. Th8 Trustees are responsible for keepKwJ adequate #CO)ti records ihat are sufficient to show and explain the charitable companys transactions and tlisck)se wtlh aSOnable accuracy al any time Ihe finan¢ial posit¢on of the charrtable company ar enable them to ensure that the financial statements compty with the Companies Acl 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the preventi and dele¢liM ol fraud and otl*r irregularities. This report was approved by the Trustees. ( Ilialaoaa and signed on their behaw by. Cath•rin• Ann¢ Turner Trustee J•¢qu•lin• Williams Trustee Page 6
PRESTON I)OMEsnc VIOLENCE SERVICES IA company limit•d by gu•rant••) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESTON DOMESTIC VIOLENCE SERVICES (the'charlty'l I report to the chanty Trustees on my ek•nIna1 of the a(xovnts of the charity for ar ended 31 March 2022. This report is made solely lo the charrVs Twstees. as a body, in a¢¢orylance with Part 4 of the Charities lAcnts and Reports) Regulations 2008. My work has been undertaken $0 th I might state to the charivs Trustees those matters l am required lo stste lo them in an Independent examinerfs report and for no other purpose. To the lullest extent pemitted by law, I do not acLept ly assume responsibility to anyone other than the charity and the charitys Trustees as a body. for my work or for this re[rL RESPONSIBILITIES AND BASIS OF REPORT As th8 Trustees of the chaiity (and its di¢1015 for Ihe purposes of company lawl a Sponsible for the pr8paration of thè accounts in accordan wth th& requirements of the Companies Act 20061.the 2006 Acri. Having satisfied mysell that the accounts of the tharity afe not required to be audited der Part 16 of the 26 Act and are eligible for independent examination, I report in respect of my examination of the charitys accounts carried out under section 145 of the Chartties Act 2011 Cthe 2011 Acr}. In caTng out my examination I have followed the Directions given by the Charity CommissKJn under seth.on 14515llb) of the 2011 Act. INDEPENDENT EXAMINER% STATEMENT I have cornpletetj my examinaliw. l Can ¢(finn that no matters have Come to my attenlion in nnectIOn with the examination giving me cause to bgli8ve". a¢¢ounling records were not kept in respect ol th? charity as required by section 386 of the 2006 Ac( c ihe accwnts do not a¢¢ord with those records: Of the accounls th not comply (he accounting rewireThnts of sgction 396 of the 20C6 Act other than any requirement that the accounis gve a 'lrue and fairf wew which is not 8 matter consit1ered as part of an independent examinatson.. or the accounts have not been prepared in acrdanCe with Ihe melhods and prin¢>ples ol the Slalemenl of Recommended Practice for a¢cwnting and rewbng by Chanties lappli¢able lo charitie5 PTeparing their accounts in accofdan¢e wilh the Financial ReFthing Standard applicab in the UK and Republic of Ireland IFRS 102)]. I have no concerns and have come aeross no other matters in Connect ¥th Ihe examination to which attention should be drawn in this report in order to enable a proper understanding ofthe accounts to be reached. Signed: Dated: /b Gillian Davies AT Qua&fied and associat8 member of ACIE CW ACCOUNTANTS LTD 30 Brolherslon Drive Blackbum. Lancashire. 882 4FJ Page 7
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlt•d by guarante•> STATEMENT OF FINANCIAL AcnvmES INCORPORATING INCOPAE AND EXPENDITURE ACCOUNT FOR ThE YEAR ENDEO 31 MARCH 2022 Unr¢stri¢t¢d R•stri¢t•d funds funds 2022 2022 Totsl funds 2022 Total funds 2021 Not• INCOME FROM: Donations and legaties Chafitsble activities Other trading actmlies 6,700 6,70D 106,846 10,969 99.831 500 105,348 TOTAL INCOME 105.348 113.886 711,300 EXPENDITURE ON: Charitable activities 97.553 101,744 86.766 TOTAL EXPENDITURE 4.191 97.553 101.744 86.766 NET INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 4.347 4.347 7.795 7.795 12,142 12.142 24.534 24,534 RECONCILIATION OF FUNDS: Total lunds brought forward 33.835 27.373 61.208 36.674 TOTAL FVMDS CARRIED FORWARD 38,182 35,168 73,350 61.208 The notes on pages 11 10 23 frym part of these financ1 ststements. Pago 8
PRESTON DOMESTIC VIOLENCE seRVKES {A ¢ompany limlted by guaranteel REGISTERED NUMBER: 03289949 BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Nol¢ FIXED ASSETS Tangitje assels CURRENT ASSETS Debtors Cash at bank and in hand 12 670 81.332 61.334 81002 61.976 CREDITORS: amounts falffing due within one year 13 18.6521 (768) NET CURRENT ASSETS 73.350 61.208 NET ASSETS 73.350 61.208 CHARITY FUNDS Restricted fvnds Unroslrlcted fvnds 14 35,168 38.182 27.373 33.835 14 TOTAL FUNDS 73.3511 61,208 The charitys financial ststements have prepared in accordance wilh the provlsions appl¢oble to companies subject to Ihe small ¢ompanies regime. The Trustees consider that the ¢hartty 15 entitled to exemption from Ihe reouirement to have an audit under the provisions of section 477 of the Companies Act 2¢J)6 {Ihe A¢t'l and members have not requitsd Ihè charity to obtain an audit for the year in question in accordan with Secti( 476 of the Act. The Trustee5 acknowletlge their SponsIbl11b&s for ¢omplying wth the reqU1mentS of Ihe Companies Act 2006 wilh respect to a¢¢ounting records and Ihe prepwatin of finala1 statemgnts. The finanaal statements were approved and authowised for issue by the Trustees on signed on their behalf, by: and Catherln• Ann* Tumer Jxqu•lin• Willlams The notes on pages 1110 23 form part of these financbal slatements. Pago 9
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlt•d by grantee STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 klARCH 2022 2022 2021 Cash flows frt)m opgratlng al¥ll1¢S Net cash provhjed by op9rating &liwbes 16 19.998 21,674 Change in cash and cash •quivalerrts In the year Cash and cash equivalents brought foThArd 19.998 61.334 21.674 39,660 Cash and cash equival•nts carried forward 17 81.332 61,334 The notes on pages 11 to 23 form part of these finan¢ial statements. Page 10
PRESTON DOMESTIC VIOLE14CE SERVICES (A company Ilmlted by guarant••) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES 1.1 8asls of pr•paratlon of financlal $tstern•nts The financial ststements have been tKepared in ac(xxdance wilh Accounling and Reporting by Charilies.. Statement of Recommended Pfa¢ti¢e applicab lo charities preparing their accounts in accordan with the Finan¢ial RepDrting Stsndard apphcable in the UK an(1 Republic of Ireland IFRS 1021 {effedrve ? January 2015) - {CharilEs SORP IFRS 1021}. the Finan¢iaJ Reportirw Standard applicable in the UK and Republic of Irend IFRS 102) and the Companies Act 2006. Preston Domestic VlenCE Services meets Ihe definition of a public benefit entity under FRS 102. Assets and liabil"e$ are initialty recognised at hIsic1 cost or transactNJn Ve unless otherwFse slated in the levant accounbng policy. 1.2 R¢¢onelllatlon wlth prevlous Generally Accepted *xcountlng Practicé In pr8pariro these accounts, the Trustees have considered vthether in applying the accounting policies requireL1 by FRS 102 aThJ the Chafities SORP FRS 102 thè reStsteni of comparative items was reqtwred. No rgslatemgnts were required. 1.3 Company sta$ The chafity is a company limrted by guarantee. The members of the company are the TnJstee$ named on page 1. In Ihe event ol the chanty being wound up. the liability in respeet of the guarantee is limited to £1 per member of the charity. Pa9911
PRESTON DOMEsmc VIOLENCE SERVICES IA ¢offlpany limlt•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POUCIES {contlnu•d) 1.4 Incom• AJI InMe is recognised On the dmrity has enlikment to the incg)me. it is probable that the income will be received and the aThh)unt of irKome rerab can be measured reliably. For leg8cies, entitlement is taken as Ihe eartier of the dale on wthich either. the Charity i8 aware that probate has been granted. the estate has been finalised aThJ notsficalion has been made by the execuloTlsl lo the Twst that a dislribution will be made, or when a distribution is received from the estate. Receipl of a kgacy. in whole or in part. is only considered Probab when the amount can be measured reliably and the charity has been nolified of the executorfs Intent to make a distribution. Where legacies have been notffied to the charity. or the charity is aware of the granting of probate. and the crileria for income recognithon have not been met. then fhe legary ss treated os a contingent asset and discb)sed rf material. Donated services fx fathliiies arè rect)Jnised when thè Charity has eontrol over item, any conditions assouated with the donated item have been mel. tlle receipt of economic benefit from the use of Ihe charity of the item is probable an¢J that enOMiC benefit can be measured reliably. In accordance with the Charities SORP (FRS 1021. the general volunteer time of the Friends is not recognised and refer to the Trustees. report for rrThe irrfomiation about their conln"bution. On receipL donated professional sgrvices and donated facilities are recc¥Jnised on the basis of the value ol the gift lo the charity vthich is the amounl the charity have been 7Mlling to pay to obtain services or faalities of equivalent economic benefit on the open market.. a corresponding amount Kg tlren recognrsed rn exFendibJre in the Pe1 of receipt Income tax recoverabk in relation to donations received urKler Gift A•J or deeds ol covenant is recognised at the tmne of the th)natn. Income tax recoverable in relation to investmenl income is regniSed at the time ihe inv8Stment income is receivable. Page 12
PRESTON DOMESTIC VIOLENCE SERVICES (A ¢ompany Ilmiled by guaranleel NOTES TO THE FINANCI STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLKIES {coThtlnu•d 1.5 ExpenditUT• ExperKliture is recognised once there 15 a legal or constNctive obligation to transfer economic benefft to a third party. it is probable that a transfer of economic benefi15 will be required in settlement and the amount of the ob1Ja¢jn can be measured relbly. EXperlture is cL3s$rfied by activity. The costs of each acb.vtty are made up of the total of direct cos15 and shared costs. including support costs invofved in undertaking each actswty. Direct costs attributable to a single actiwty are allocated directly to that aclivity. Shared costs vthich contribute to more thon one activity and support costs which are nol attritmjlable lo a Sing activity are apporte(l beeen those activities on a basis consistent with the use of $oUr¢e$. Central staff costs are allocated on the basis of time spent. and depreiiation ¢aryes allocated on the porlion of the asset's use. Support costs are those costs Inrred d8¢ty in support of expenditure on the objects of thè charity and inclLJe project management camed out at Headquartèrs. Governance costs a those incurr8d in connectton with administrati¢ of the charity and compliarKe wilh constilulional arKI stslutory requirernents. Charitable acttvitses ar Goveman(* cosls are costs incurred on the charilrfs educational operations. including suppTht c¥)sts and costs relating lo the govemance of the charity apportloned lo charitable a¢trvities. All expenditure is indusive of irrecoverable VAT. Page 13
PRESTON OOMEsllc WOLENCE SERVICES IA Company limlted by guarantee) NOTES TO THE FINATrICIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 ACCOUNTING POLICIES (contlnued) 1.6 Tanglble fixod assets and depreclatlon Al assets costing more than £1.0 are cawtalised. Tangible fixed assets are carried al cost. net of dewecaation and any prowsk)n for impaimienl. Depreciali¢)n is provided at rates calculated to write off the cost of fixed assets. less their estimated residual value. over their exFctsd useful Irves on the following bases: Office eqvipmenl Comwter equipment 20% pn cost 20% on cost 1.7 knlwosl rnc•fvable Interest on funds held on deposrt is included when receivable and th8 amount can be measured reliabty by the charty. this is nom)alty upon notification of the interest Pa or payable by the Bank. 1.8 Debtors Trade and other debtors are Tecognised al the settlement amount after any trade disc¥)unt offered. PrepayTrents are valued at the amount prepaid net of any trade discounts due. 1.9 Csh 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 les5 from tre date of acquisition or opening of the deposit or similar account. 1.10 LlabllltlK and provisions Llabililies are rewnised vthen there is an obl*3ation at the Ba1ce SIet date as a SuIt of a past event. il is probab that a transfer of econornic benefit will be required in seldement..and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the charity anticipates il wll pay lo settle the debt or the amount il ha5 received as advanced paTrents for the good5 or services it musl provide. Provisions are measured at the best estimate of the amounts qUired to seltlè the obligab"on. Where the effect of the time value of money is material, the prowsion is based on the present value of those amounts. discLJunted at the PTe-tsx discount rale that reflects the risks specrfic to the ablty. The unwinding of the discount is recogniseil within interest payable and similar charges. 1.11 Fin•n¢ial instruments The charity onty has finanual assets and financial liabilibes of a kind that qualfy as basic financial instruments. Basic finanoal instruments are initially recognised at transaction value and Subsequenlly measured at their selilemenl value with the exception of bank loans whl¢h are subsequently meaSUd al amrtised $t using the effective interest method. 1.12 Pen$it)ns The charity makes monthty contritmjtions into a personal pension plans on behaw of the employees. Any outstanding monies due at 31 March 2022 ¥e Ied in creditors. Pag8 14
PRESTON DOMESTIC VIOLENCE SERVICES (A ¢ompwy Ilmlled by gu•r¥nt••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YE ENDED 31 MARCH 2022 ACCOUNTING POLICIES Icontlnwd) 1.13 Fund a¢tIng General lunds are unreslricted funds wtrmd) are avalable for use at Ih8 discrebon of the Trustees in furtheran¢e of the general objectives of the chanty and which have not been designated for other purposes. Restricted fun(ts are funds which a to be used in accordance specific restrictions imposed by donors or which have been raised by the ¢harity for particular Purposes. The costs of raising and e¢Jministering su¢h funds a chafged against Ihe spectfic fund. The 8im and use of each $trIcted fund is sel out in the notes to Ihe financial slalements. INCOME FROM DONATIONS AND LEGACIES Unrnstri¢ted R•stri¢ted fund$ funds 2022 2022 Total lund$ 2022 Total fijnds 2021 Members and donations 6.700 6.700 10.969 Total 2021 10.969 10.969 INCOME FROM CHARrrABLE ACTivrriES unr•strIct Restrlcled fund$ funds 2022 2022 Total fund5 2022 Total funds 2021 ants and contracts 105.348 106.846 99.831 Tolal 2027 1.571 98.260 99.831 FUNDRAISING INCOME Unr•striCl Restrlcted funds nds 2022 Total funds 2022 Total funds 2021 Training and consuftancy 500 Tolal 2021 Page 15
PRESTON DOMESTIC VIOLENCE SERVICES (A CoMnY limil•d by 9uarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 DIRECT COSTS Charitabl• a¢tivlties Total 2022 Total 2021 Commiltee and volunteer expense$ Training Insurance Repairs and mainlenance Telephone Prints"ng. stationery. postsge and advertisirYJ Sanctuary security costs Adivits"es and project costs Sundries 2W Club prfzes IT costs and support Travel expenses Wages and salaries National insurance Pension tost 65 2,500 381 857 2.463 5.242 174 934 25 2,408 381 857 2A63 5.242 174 934 837 t86 2.391 425 190 4,433 5.709 55 73.173 5,709 55 73,173 369 3,831 67.115 3,831 4.374 96.221 96,221 82,388 Total 2021 82,388 82,388 SUPPORT COSTS Charftable actlvlties Total 2022 Total 2021 Insurance Telephone Prinling. statKJnery. postsge and adverti5irNJ Professional fees Wages and larIeS National insurance Pension cost 132 95 616 293 3.851 19 202 132 95 616 293 3.851 19 202 127 93 47 3,532 230 5.208 5.208 4,029 Total 2021 4.029 4,029 Page 16
PRESTON DOPIESTIC VIOLENCE SERVICES IA company Ilmlted by guarantee) NOTES TO THE FINANCLAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 GOVERNANCE COSTS Unr•stricted fund$ 2022 Restricted fund$ 2022 Total funds 2022 Tot81 funds 2021 lTrdependent &xaminerfs fees 315 315 349 ANALYSIS OF EXPENDrruRE BY EXPENDITURE f¥pE Slaff ¢osts Other Costs 2022 2022 Total 2022 Totol 2021 Charitsble activities Expenditure govemance 81.445 19.984 31S 101.429 315 86.417 349 81.445 20.299 101.744 86, 766 Total 2027 T5.257 11.515 86, 766 In 2021 of the tolal expenditure of £101.74412021 - £86.766). £4.191 (2021 - £Nill was expenditure from unrestricted fvnds and £97.553 {2021 - £86,766) was expenditure frorn restricted funds. NET INCOMEI(EXPENorruRE) This is stated after charging-. 2022 2021 Independ1 Examinerfs remuner*ion based on fees as no other services were provided 315 349 During th& year. no Trustees received any remuneration {2021 - ÈNIL). During th& year. no Trustees received any bonefils in kind {2021- £NIL). DurKw the aT. no Trustees reived any re1mbUeMent of expenses12021 - £NILI. Page 17
PRESTON DOMESTIC VIOLENCE SERVICES (A company limlted by guarant80) NOTES TO ThE FINANCI*L STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2022 10. STAFF COSTS Stsff costs We as follows: 2022 2021 Wages and salaries Sm'al security costs Olher pension costs Tl.024 70.647 4,033 81.445 75.251 The average number of persons employed by the charity during the yEar was as follows: 2022 No. 2021 No. Management Care and support Administration No employee received remunernknn amcmjntsng lo more Ihan £60.000 in either year. 11. TANGIBLE FIXED ASSETS Office Compuler tqulpmtnt equlpment Tolal Cost At 1 April 2021 and 31 March 2022 2.047 10,183 12,230 Depreclalion At l April 2021 and 31 March 2022 2,1147 10,183 12,230 Mot book value Al 31 March 2022 Af 31 March 2021 12. DEBTORS 2022 2021 Prepayments and accrued income 670 642 Page 18
PRESTON DOMESTIC VIOLENCE SERVICES (A ¢omp•ny Ilmlt•d by guafanlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 13. CREDITORS: knunts falllng du• T*lthln on• year 2022 2021 other tsxation and sooal security Other ¢dItorS Accruals and deferred income 4,578 3,225 768 8.652 768 Page 19
PRESTON DOMESTIC VIOLENCE SERVICES IA ¢ompany limlled by guarante•l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. STATEMENT OF FU14DS STATEMENT OF FUNDS - CURRENT YEAR B•lanc• at 31 Mar¢h 2022 8alan¢o at 1 Aprll 2021 Trnnslers Inlout In¢¢)m? Expendllure D•signat•d funds Designated Funds- ReddancY fiability 10,817 100 10.917 General funds General Funds 23.018 8.538 (4.191) 11001 27.265 Total Unrè51ricted fvnds 33.835 8.538 14.191} 38.182 Restrlctsd lunds National Lottery - Cwd Respons& Fund Selnel- BBO fvnding PCC Sanctuary Scheme ICANN - Finanaal inclusion grant Community Gateway- funding for co seryices Preston Q"ty C¢IK1- Covid Support Func5 - for running $1S Lan¢8shire County Councrl- for Refugees Domestic Violence Supwt Garfield Weston - support work Police and Crime Commission - ¢ounsellirKJ serviees 56,218 17,584 153.8001 110.2181 18.392} 2.418 6.426 1,419 3.400 (940) 9,811 8.502 13.01>0 {3221 21.180 4.260 14.2601 950 (3661 19.9391 10.QQO 61 {10.2561 1320} 27.373 105.348 {97,553) 35.168 Total of furKIs 61,208 113.886 (101.7441 73.350 STATEMENT OF FUNDS - PRIOR YEAR Balance al 31 March 2021 Balance at 1 Apnl 2020 Income Expenditurn Designated FuTrJs- Redundancy h'ability General Funds 10.817 10,877 9.978 13.040 23,018 Pag8 20
PRESTON DOMESTIC VIOLENCE SERVICES {A company 11mll by guar•nl091 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. STATEMENT OF FUNDS (conllnued} Restrfcted funds National Lottery - Covid Response Fund Selnel- B80 fvndin9 PCC Sanctuary Stheme ICANN - Financial indusion grant Community Gateway- funding for core services Community Foundalion- Tampon Tax fun¢J lo suwKIrt cole seThi¢es Police and Crim8 Commission - CounseNing servi Garfield west - supkx)rt work 33.253 27.564 70.000 3.000 11000 (33.253) {28.504) (6,257) (3.000) (6,079) (940) 9.811 1.581 8,502 8.230 (8.230) (1,443) 10.000 10.000 15.879 98.260 (86.766) 27.373 SUMMARY OF FUNDS - CURRENT YEAR Balance at 31 March 2022 8alance at 1 April 2021 Transfers Inlout Income Exp•ndSture Designated IK18 General lurKI$ 10.817 23.01 100 11001 10.917 27.265 8.538 {4.1911 33.83$ 27.373 8.538 105.348 (4.1911 197.5531 38.182 35,168 Restricted fuTrJs 61.208 113.886 1101.744) 73.350 SUMPIARY OF FUNDS- PRIOR YEAR Balance al 31 March 2021 Bolance * l Apnl 2020 Income Expenditure Designa19d fvnd$ General funds 10.817 9.9T8 10,817 23,018 13.040 20.795 15.879 13,040 98,260 33.835 27,373 Restricted funds (86, 766) 36.674 111,300 (86.766) 61.208 Page 21
PRESTON DOMESTIC VIOLENCE SERVICES IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BEfwEEN FVNDS- CURRENT YEAR UnTestrict•d R•stricted funds funds 2022 2022 Total fund$ 2022 Current assets Creditors due within one year 46.834 18.652> 3S.168 82.002 18.6521 38.182 35.168 73.350 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR UnSt11¢ted Restrycfed funds fvnds 2027 2021 Tot81 fijnds 2021 Current assets Creditors due thin one ar 33.835 28.141 (768) 61.9T6 (768) 33.835 27.373 61.208 16. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2022 2021 Net income for the (as per Statement of Financial Acliv]ti"es) 12.142 24.534 Adlustment for.. Ilncreaseydecrease in debtOTS ncreasel{deuease) in credilors 128) 7.884 220 (3,080J N¢t cash proVId by operatlng a¢llvttl•s 19,998 31.674 17. ANALYSIS OF CASH AND CASH EI2UIVALENTS 2022 2021 Cash in hand 81,332 61.334 Total 81.332 67,334 Page 22
PRESTON DOPAESTIC VIOLENCE SERVICES IA Company limited by guarant•el NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 18. PENSION COMMITMENTS The charity makes monthly contributions into a personal pension plans on behalf of Ihe empk)yees. The total ernployerfs ¢¢trIbutIOnS paid for the aT amounted to £4.033 {2021 - £4,604). Ary outstanding Me$ due at 31 March 2022 a included in creditor5. CONTROLLING PARTY The charity is conlrolw by the Trustees. Page 23