R•glst•rod number: 03289949 Charlty number: 1061953 PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 *AOIAQK4Q' 1911212024 COMPANIES HOUSE
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PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmited by guarant••) CONTENTS Page Refer•nc• and administrativ• details of th• ¢harfty, Its trusteos and advlsers Truste•s' report Indopendent examlnerfs report Statement of flnanclal actlvltles Balance sheet Statement of cash flows 10 Not•8 to th• flnanclal statements 11-22
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 TnA$tees Catherine Anne Tumer (resigned 31.07.24) Jacqueline Williams Rachel Louise Haslam Sarah Jane Clubb Janice Hurst Tatiana Bespal>i {appolnted 28.03.24, resigned 31.10.24) Company reglstered number 03289949 Charlty reglstered numbar 1061953 R•g18t•r•d offl¢• Harbour House Portway Preston Lancashire PR2 20W Accountants CW Accountants Lld 30 8rotherston Drive Blackburn Lancashire BB2 4FJ Bankers The cOPeratIVe Bank 18alloon Str8el Manchester M60 4EP Preston City Council Representatlv Cllr Jade Morgan Page 1
PRESTON DOMESTIC VIOLENCE SERVICES (A Company Ilmlted by guaranlee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees presenl their annual report togelher with the flnanclal statements of the charity for the 1 Aprll 2023 lo 31 March 2024. The Trustees confirm that the Annual Report and financial stalements of the company comply with the current statutory requirements, the requirements of the companrfs goveming document and the provisions of the Statement of Recommended Practice (SORP). applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (eff8Ctive 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015). Since the charlty qualifies as small under section 383, the strategic report requlred of medium and large companies under The Companies Act 2006 (Strategic Report and Directorfs Report) Regulations 2013 Is not required. The Charity is also known under the name PDVS. Obje¢llv•s and Actlvltl•s . POLICIES AND OBJECTIVES The charlty Is establlshed to promot• and protect the safety of Indlvlduals (In partlcular but not excluslvely women) who are experienclng or have experienced domestic violence In particular but not exclusively by: i) providing a range of other charitable services to such women and their children where required: ii) providing support to such wornen who are experiencing or have experienced abuse and or violence in their personal or family relationships.. 111) providing support to male victims of domestic violence, In particular but not exclusively. by providing some harilable services to support such rnen, wherever it is feasible and does not compromlse the support the charity gives to female vlctims. The principal aclNities are campai9ning and raising awareness of domeskn'c violence and providing women who are experiencing or have experienced domestic vlolence with a range of quality servlces to support women and whlch enables them to make Informed declslons about thelr future. b. ACTIVITIES FOR ACHIEVING OBJECTIVES Providlng an advlce setvice (the HOPE SeNicel which provides a range of support and therapeutic activities for victims of domestic violencelabuse and victims of sexu81 violencelabuse Providing an outreach service for victims of domestic violencelabuse Providing a Changin9 Futures service to help victims of domestic violencelabuse to access volunteering, training and employment Providing the Sanctuary Service for Preston residents on behalf of Preston City Council. Basic home security measures enable many victims who would otherwise need to leave their hom8s, or sometimes even the local area. to stay in their current home, near to their friends and families. Providing a specialist telephone helpline for victims of domestic violencelabuse Providing opportunities for volunteers who wish to work wlth vlclims of domestlc abuselviolence Page 2
PRESTON DOMEsnc VIOLENCE SERVICES (A Company Ilmit•d by guarante•) TRUSTEES. REPORT (contlnued) FOR THE YEAR ENDED 31 MARCH 2024 c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITYS PURPOSES FOR PUBLIC BENEFIT The trustees have referred to the guidance contained Sn the Charlty Commission's general guidance on publlc benefit when reviewing the charivs objectives and aims and In plannlng their future activitles (see Future Developments). In particular, the Iwstees consider how planned actlvities will contrlbute to the alms and objectives set. d. VOLUNTEERS The charity is grateful for the unstinting efforts of ils volunteers who are Involved as trustees In servlce provision and fundraising. Achl•v•m•nts and perforniance . REVIEW OF ACTIVITIES The charity has had a successful year. Fundlng has been secured from the Lancashire Police and Crime Commissioner, Lancashire County Councll and Preston City Councll as well as the continuation of the funding from the National Lottery. Extra support from Community Gateway Association by providing space for PDVS in their premises continues and is a very valuable contribution to the charity. Catherine Tumer resigned as Chair and Trustee on 31.07.24 and Jacqueline Wllliams became Chair on 01.08.24. POVS has Contlnued to provide very hlgh-quallty specialist servlces lo victims of dorneslic vlolen¢• in Pr•ston. Our servlces during the year were:: Outreach Advlce, Informatlon and support vla the Hope Servic8 Flnancial Incluslon advlce and support Regular newsletters and postings on social media Freedom Programme Counselling Servlce Sancluary Local Helpline Building Better Oppotlunities - Changing Futures project - helping women get ready for. or retum to volunteering, training or paid work Hlghllghts of the year: Being chosen as one of Preston Mayoral Charities of the year, resulting in donalions of £450 to th8 Charty and attending several events such as Carols in the Chamber in Dec 2023 and St. Catherine's Hospice Santa Dash in Dec 2023. Taking a Stand against Domestic Abuse: Being involved in activities during the White Ribbon Campaign, working in partnership with Community Gateway Housing Association. Networking events.. Regular alendance at Lancashire Domestic Violence Forum meetings, Empower Her in April. Preston Health Mela in April, Celebrating PDVS, 30th anniversary in June, Taking part in 'The Most Wuthering Heights Day Everf event in July, raising a grand total of £1661.27. amongst many olhers. Page 3
PRESTON DOMESTIC VIOLENCE SERVICES (A Company Ilmlted by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024 Financlal revlew a. GOING CONCERN After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to contlnue in operational exlstence for the foreseeable fulure. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further detalls regarding the adoption of the going concern basis can be found In the Accounting Pollcies. b. RESERVES POLICY The Irustees have examined the charity's requirements for reserves in the light of the main risks to the charity. They have established a policy whereby the unrestricted funds not committed or invested in tangible fixed assels held by the charity should be between 3 and 6 months of expenditure, where possible. Total reserves at the year end show £96,861 of which £13.802 represent designated reserves, £76.874 represent unrestrlcted reserves and £6,185 stricted reserves (2023 - £72,142 of which £11,568 represent deginated r8seNes, £47,915 represent unrestricted reseThes and £12,659 restrfcted reserves). e. PRINCIPAL FUNDING Prlncipal funding arises from the National Lottery, the Lancashire County Council and Preston City Council . Structurei governance and management a. CONSTITUTION The charity is registered as a charStable Gornpany limlled by guarantee and was set up by a Memorandum of Associatlon on 1011211996 as amended by Special Resolutions dated 0410311997, 1310212007, 2110112010. 1211112012. 1510212016 and 1910712017 and is a registered charily number 1061953. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES The management of the charity is the responsibility of the trustees who are elected and COwOPted under the temis of the Articles of Association. Trustees are the subscribers to the Memorandum of Association. Any other women over the age of 18 may apply lo be admitted membership of the organisation. Applications for membership may be approved or rejected by the Management Committee. At every Annual General Meeting one third of the committee members shall retir8 from office wlth retlrlng committee members being eligible for re-election. No person shall be eligible for election to the Management Committee unless she has been a full member for three calendar months prior to the AGM. c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES The Charity has a policy statement 'Roles and Responsibilities of the Management Committee, which is given to all new trustees along with various relevant Charity Commission documents. Page 4
PRESTON DOMESTIC VIOLENCE SERVICES (A company limlted by guarantee) TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 MARCH 2024 d. ORGANISATIONAL STRUCTURE AND DECISION MAKING The charity is managed by a board of directorsltrustees referred to as the Management Committee. Th8 day to day operational management is delegated to senior staff. The directorsltwstees meet on a regular basis at least slx tlmes a year to review operations. e. RISK MANAGEMENT The Trustees have assessed the major risks to whlch the charity is exposed. in particular those related to the operatlons and finances of the charity, and are satisfied that systems and procedu5 are in place lo mitigate our exposure to the major risks. The charity has policies and procedures in place to evaluate and effeclively control most risks lo the charity. Plans for future poriods a. FUTURE DEVELOPMENTS The focus for our future acllvltles Is.. 1. To conllnue to dellver our currenl setvlces to a hlgh standard and develop new servlces whlch respond to the changing needs of victims of domestic violence. 2. To continue to secure lurther grant funding to ensure the resilience and contlnuation of the organisatlon 3. To continue to increase the funding we receive through donations from local community and local companies. and by offering domestic awareness Iraining to public and voluntary sector agencies 4. To look for opportunities to generale our own investment income through initiatives such as social enterprise with the overall aim of leading lo a more mixed model of funding. 5. To continue to raise our organisation's profile and raise awareness of domestic abuse by a presence al community events such as Preslon Pride, the Health Mela, and appropriate campaigns such as the annual Whlte Rlbbon campaign and other initiatives such as, Women's Aid 'Des8rve to be Heard,. MEMBERS. LIABILITY The Members of the charity guarantee to contribute an amount not exceedlng £1 to the assets of the charty in the event of winding up. Page S
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guaranlee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024 TRUSTEES. RESPONS181LITIES STATEMENT The Trustees (who are also dlreclors of Preston Domestic Vlolence Services for the purposes of company law) are responsible for preparing the Truslee$' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generalty Accepted Accounting Practice). Company law requires the Trustees to prapare financial statements for each financial year. Under company law the Twstees must not approve the financial statements unless they are satisfied that they glve a true and lalr view of the slate of affairs of the charitable company and of the incomlng resources and appllcatlon of resources, including the income and expenditure. of the charitable company for thal period. In preparing these financial statements. the Trustees are required to.. select sultable accounting policles and then apply thèm conslstently; observe the methods and principles in the Charities SORP; rnake Judgments and accountln9 estlmates Ihat are reasonable and prudent; prepare the financial ststements on the going concern basis unless it Is inappropriate to presume that the charitable company will contlnue in operatlon. The Trustees are responsible for keeping ad8quato accounting records that are sufficient to show and explain the charitable cornpanls Iransactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financlal statements comply with the Companies Act 2006. They are also responsible for safeguarding the ass8ls of the charllable company and hence for taklng reasonable steps for the pravention and dgtection of fraud and other irregularities. This report was approved by the Trustees, on 16 December 2024 and signed on their behalf by: Jacquellne Wllllams Trustee Pa9e 6
PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESTON DOMESTIC VIOLENCE SERVICES Ithe 'charity') I report to the eharty Trustees on my examination of the accounts of the charity for the year ended 31 March 2024. This report Is made solety to the charitvs Trustees. as a body, In accordance with Part 4 of the Charitles {Ac¢ounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charitys Trustees those matters l am required to state to them In an Independent examlnerfs report and for no other purpose. To the fullest extent permitted by law, I do nol accept or assume responsibility to anyone other than the charity and the charitys Trustees as a body, for my Vrk or for Ihls report. RESPONS181LmES AND BASIS OF REPORT As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance wilh the reqU1MentS of the Companies Act 2006 ('the 2006 Act,). Having satlsfied myself that the accounts of the charity are not required lo be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination ol the charitys accounts carrled out under section 145 of the Charities Act 2011 {'the 2011 Act,). In caryng out my examination I have followed the Dlrections given by the Charity Commission under 8ecllon 145{5)(b) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I can confirm that no matters have come to rny attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act: or the accounts do not accord with those records: or the accounts do not comply with the accounting requlrements of sectlon 396 of the 2006 Act other than any requirement that the accounts glve a 'tme and lalrf vlew whlch Is not a matter considered as part of an independent examination; or the accounts have not been prepared In accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Siandard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concerns and have come across no other matters In connection with the examlnatlon to which att8ntion should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Slgned: Dated: 16 December 2024 Courtney Wright 8A ACCA CW ACCOUNTANTS LTD 30 Brotherston Drive Blackburn, Lancashire. BB2 4FJ Page 7
PRESTON DOMESTIC VIOLENCE SERVICES {A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME ANO EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted Reslrlcted funds funds 2024 2024 Total funds 2024 Total funds 2023 Note INCOME FROM: Donations and legacies Charitable activities Other trading activits'es 11,178 25,000 1,550 11,178 133,635 1,550 16,383 95,331 516 108,635 TOTAL INCOME 37.728 108,635 146.363 112,230 EXPENDITURE ON: Charitable activities: Charitable activilies Support costs Governance costs 22,274 5,311 (21,050) 93,744 116,018 5,311 315 107.439 5,684 315 21.365 TOTAL EXPENDITURE 6.535 115,109 121,644 113,438 NET INCOME I (EXPENDITURE) BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 31,193 31,193 {6,474) (6.474) 24,719 24,719 {1,208) {1,208) RECONCILIATION OF FUNDS: Total funds broughl forward 59,483 12,659 72,142 73,350 TOTAL FUNDS CARRIED FORWARD 90,678 6,185 96,861 72.142 The notes on pages 11 to 22 form part of these financial statements. Page 8
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmited by guarantee) REGISTERED NUMBER: 03289949 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Not• FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand 12 781 97,997 751 112,969 98,778 113,720 CREDITORS: amounts falling due within one year 13 (1,917) (41,578) NET CURRENT ASSETS 96,861 72,142 NET ASSETS 96,861 72.142 CHARITY FUNDS Restricted funds Unrestrlcted funds 14 14 6.185 90,676 12.659 59.483 TOTAL FUNDS 96,861 72,742 The charlvs financial statements have been prepared In accordance with the provislons appllcable to companles subject to the small companies regime. The Trustees consider that the charity is entltled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 {"the Act") and members have not required the charity to obtain an audit for the year in question In accordance with seclion 476 of the Act. The Trustees acknowledge thelr responslb511tles for complying with the requirements of the Companles Act 2006 with respect to accounting records and the preparats'on of financial stalements. The financial statements were approved and authorised for Issue by the Trustees on 16 December 2024 and signed on thelr behalf. by. Jacqueline Wllllams The notes on pages 11 to 22 form part of these financial statements. Page 9
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Note Cash flows frorn operatlng actlvltles Net cash (used in)Iprovided by operating activities 16 114,972) 31.637 Change in cash and cash equivalents in the year Cash and cash equivalents brought forward 114,972) 112,969 31.637 81,332 Cash and cash equlvalents ¢arrl•d forward 17 97,997 112,969 The notes on pages 11 to 22 form part ol these financial statements. Page 10
PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES 1.1 Ba$ls of preparatlon of flnanclal stst•m•nts The financial statemènts have been ppared In accordance with Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Standar(l applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP {FRS 102)), the Financial Reporting Standard applicable In the UK and Republlc of Ireland (FRS 102) and ihe Companles Ad 2006. Preston Domestic Violence SeNlces meets the definitlon of a publlc benefit entity under FRS 102, Assets and liabilities are initially reco9nised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. 1.2 Reconclllallon wlth pr•vious Generalty Accepted Accounting Practlc• In preparing these accounts. the Twstees have consldered whether In applying the accountlng pollcles requlred by FRS 102 and th8 Charities SORP FRS 102 the restatement ol comparative Items was requlred. No restatements were required. 1.3 Company status The charlty is a company Ilmlted by guaranlee. The mèmbers of the company are the Trustees named on page 1. In the event of the charlty belng wound up, the Ilabillty In respect of the guarantee is limited to £1 per member of the charity. Page 11
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (contlnued) 1.4 Income All income is recognised once th8 charity has entitlem8nt to the income, it is probable that the income will be r8C8ivèd and the amount of incom8 receivable can be measured reliably. For legacies, entitlement is taken as the earller of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has beén notified of the executor's Inlention to rnake a distribution. Where legacies have been notified to the charity. or the charity is aware of the granting of probate. and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material. Donated setvices or facilities are recognised when the charity has control over the item. any conditions associated with Ihe donated item have been met. the receipt of econornic benefit from the use of the charfjty of the item Is probable and that economlc benefit can be measured reliably. In accordance vAth the Charllies SORP {FRS 1021, the general volunteer tlme of the Friends Is not recognised and refer lo the Trustees, report for more infomiatlon about thelr contrlbutlon. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the glft to the charity which Is the amount the charlty would have been wllllng lo pay to obtain senrfices or facilities of equivalent economic benefit on the open market,. a corresponding arnount is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Gift Aid or deeds of Govenant is recognised at the time of the donation. Income tax recoverable In relation to investment Income is recognlsed al the tlme the Investment Income Is recelvable, Page 12
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (contlnued) 1.5 Expendlture Expenditure is recognised once th8re is a legal or constructiv8 obligation to transfer economic benefit to a third party, it is probable that a transf8r of economic benefits will b8 required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by actlvty. The costs of each aclivity are made up of Ihe total of direct costs and shared costs. Including support costs Involved In undertaking each activity. Direct costs attributabl8 to a single activity are allocated directly lo that activity. Shared cos15 which contribute to more than one aclivity and support costs which are not attributable to a slngle aclivity are apportloned between those activities on a basis consislenl with the use of resources. Central staff costs are allocatod on the basis of time spent. and depreciation charges allocated on the portion of Ihe asset's use, Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Govemance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements. Charftable actlvltles and Governance costs are costs Incurred on the charStVs educatlonal operations, including support costs and costs relatlng to the govemance of the charity apportioned to charltable aclivities. All expendlture Is Inclusive of irrecoverable VAT. Page 13
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (continued) 1.6 Tangibl• fixed assets and depreciation All assets CO8tlng more than £1,000 are capitallsed. Tangible fixed assets are carried at Cost. net of depreclation and any provision for impaimient. Depreciation is provided at rates calculated to write off the Cost of fixed assets, less their estimated residual value, over thelr expected useful lives on the following bases: Office equipment Computer equipment 20% pn cost 200/0 on cost 1.7 Inl•r•8t r•c•lvabl• Interest on funds held on deposit is included when receivable and the amount Can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank. 1.8 Debtors Trade and other debtors are recognlsed at the settlement amount after any trade discount offared. Prepayn)ents aro value(l al Ihe amounl Prepald nel of any tTade discounts due. 1.9 Cash at Bank and In hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.10 Llabllltlos and provlslon8 Liabilities are reco9nlsed when there is an obllgatlon at the Balance sheet date as a result of a past event. it is probable that a transfer of economlc benefft will be required in settlomenl. and th8 amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best eslimale of the amounls required to settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwlnding of the discount is recognised withln InteSt payable and similar charges. 1.11 Financial instruments The charity onty has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value wlth the exceplion of bank loans whlch are subsequently measured at amortised cost using the effective interest method. 1.12 Pensions The charity makes monthly contributions into a personal pension plans on behalf of the employees. Any outstanding monies due at 31 March 2024 are included in creditors. Page 14
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmltod by guaranto9 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (conllnued) 1.13 Fund accounting General funds are unr8Strict8d funds which are available for use at the discretion of the Trustees in furtherance of the general objectlves of the charlty and whlch have not been deslgnated for other purposes. Restrlcted funds are funds which are to be used in accordance with specific restrictions imposed by donors or vhlich have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund Is set out In the notes to the financial statemenls. INCOME FROM DONATIONS AND LEGACIES Unrestrlcted Restrlcted funds fund• 2024 2024 Total funds 2024 Total funds 2023 Members and donations 11,178 11.178 16,383 Total 2023 16,383 16,383 INCOME FROM CHARITABLE ACTIVITIES Unrestrlctèd R•strl¢ted fund$ funds 2024 2024 Total fund5 2024 Total lunds 2023 Grants and contracts 25.000 108,635 133.635 95,331 Tot812023 95,331 95,331 FUNDRAISING INCOME Unrostricted lunds 2024 Re$trl¢ted fund8 2024 Total funds 2024 Total funds 2023 Training and consultancy 1,550 1,550 516 Tot812023 516 516 Page 15
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 DIRECT COSTS Charltabl• activities Total 2024 Total 2023 Committee and volunteer expenses Training Insurance Repairs and maintenance Telephone Printing, stationery, postage and advertising Sanctuary security costs Activities and project costs Sundries 200 Club prizes IT costs and support Travel expenses Wages and salarles National insuranGe Pension cost 39 760 2.937 39 760 2,937 810 2.774 78 989 2. 150 3.207 1.028 1.257 8.216 3.500 1.520 1.028 1,257 8,216 3,500 1,520 487 5,586 46 85,392 328 4,922 1,516 662 5.412 130 84,346 3,586 85,392 328 4.922 5,365 116.018 116.018 107.439 Total 2023 107.439 107,439 SUPPORT COSTS Charitabl• activities Total 2024 Total 2023 Insurance T•lephone Printing, stationery, postage and advertising Professional fees Wages and salaries National insurance Penslon cost 155 155 114 314 146 110 538 169 4.439 314 4,452 17 259 4,452 17 259 282 5,311 5,311 5.684 Total 2023 5.684 5,684 During the year ended 31 March 2024. the charity incurred the ft)Ilowing Governance costs: £NIL (2023 - £NIL) Included within th8 tabl8 above In resp8Ct of Charitable activities. Page 16
PRESTON DOMESTIC VIOLENCE SERVICES IA Company limited by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 GOVERNANCE COSTS Unrostrlcted Reslrl¢t•d funds funds 2024 2024 Total funds 2024 Tot81 funds 2023 Independent Examlnerf5 fees 315 315 315 ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE Staff ¢osts Other Costs 2024 2024 Total 2024 Tot81 2023 Charitable activities Expendituro on governance 95,370 25,959 315 121,329 315 113,123 315 95,370 26,274 121,644 113,438 Total 2023 94,432 19,006 113,438 In 2023 of the total expenditure of £121,644 {2023 - £113.438), £19.551 {2023 - £27,900) was expenditure from unrestricted funds and £93.744 (2023 - £93,887 was expendlture from restrlcted funds. NET INCOMEI(EXPENDITURE) This is stated after charging: 2024 2023 Independent Examlner's remuneratlon based on fees as no other services were provided 315 315 During the year, no Trustees received any remuneratlon {2023 - £NIL). During the year, no Trustees received any benefits in kind12023 - £NIL). During the year, no Twstees recoived any reimbursement of expenses (2023 - £NIL), Page 17
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guaranlee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. STAFF COSTS Staff cosls were as follows: 2024 2023 Wages and salaries Social security costs Other pension costs 89,844 345 5.181 88, 785 5.647 95,370 94.432 The average number of persons empbyed by the charity during the year was as follows.. 2024 No. 2023 No. Management Care and support Administration No employee received remuneration amounting to more than £60,000 in either year. 11. TANGIBLE FIXED ASSETS Offic equlpment Computer equipment Total Cost At 1 April 2023 and 31 March 2024 2,047 10.183 12,230 D•pr•clatlon At 1 April 2023 and 31 March 2024 2,047 10,183 12.230 Net book value Al 31 March 2024 At 31 March 2023 12. DEBTORS 2024 2023 Prepayments and accwed income 781 751 Page 18
PRESTON DOMESTIC VIOLENCE SERVICES {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 13. CREOITORS: Amounts falling due within one year 2024 2023 Penion creditor Accruals and deferred income 527 1,390 41,578 1,917 4t,578 14. STATEMENT OF FUNDS STATEMENT OF FUNDS. CURRENTYEAR Balaneo at 31 March 2024 Balance at 1 Aprll 2023 Transfors Inloul Incom• Exp•ndlturo Doslgnated funds Designated Funds - Redundancy liability 11.568 2,234 13,802 G•n•ral funds General Funds 47,915 37.728 (6,535) 12,234 76,874 Total Unrestricted funds 59.483 37.728 (6,535) 90,676 Restrlcted funds Natlonal Lottery - Reaching Communities grant Selnet - Project grant PCC - Sanctuary Scheme Lancashire Womens Fund- Support grant Lancashre County Councll - Recovery Toolkit PCC - Financial Incluslon grant Lancashlre County Councll - for Refugees Domestic Violence Support and Outreach Women's Aid - Service User grants 1337) 58,498 10,444 10.000 (53,286) (10,444) (12,694) 4.875 2,694 6.570 (6,570) 1,310 4,080 1,310 4,080 (8,160) 6,222 16,733 1,000 (22,955) (1,000) 12,659 108,635 (115,109) 6,185 Total of funds 72,142 146,363 1121,644) 96,861 Page 19
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. STATEMENT OF FUNDS (contlnued) STATEMENT OF FUNDS- PRIOR YEAR Balance al 31 March 2023 Balance at l Apnl 2022 Transfers in/out Income Expendlture Designated Funds - Redundancy liability General Funds 10.917 651 11,568 27,265 16,899 (19,551) 23,302 47.915 Restrlcted funds National Lottery - Reaching Communities grant Selnel - 880 funding PCC . Sanctuary Scheme ICANN - Financial inclusion grant Community Gateway- funding for core services PCC - Flnancial Inclusion grant Lancashire County Council - for BAME Outreach Garfield Weston - support work Police and Crime Commission - BAME Outreach 2,418 6,426 1,419 3,400 61.465 3,850 10,000 (64, 220) (10,276) (8, 725) (307) (337) 2, 694 13,093) 21. 180 (21,180) 4,080 4,080 584 61 15,936 (10,298) (61) 6.222 (320) 320 35, 168 95,331 (93,887) (23, 953) 12,659 SUMMARY OF FUNDS- CURRENTYEAR Balanc• at 31 March 2024 Balance at 1 Aprll 2023 Transfers Inlout Incom• Exp•ndlture Designated funds General funds 11,568 47,915 2,234 (2,234) 13,802 76,874 37.728 (6.535) 59,483 12,659 37,728 108,635 (6,535) (115,109) 90,676 6,185 Re$trided funds 72,142 146,363 (121,644) 96,861 Page 20
PRESTON DOMESTIC VIOLENCE SERVICES (A Company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. STATEMENT OF FUNDS (contlnued} SUMMARY OF FUNDS- PRIOR YEAR B818nce 8t 31 March 2023 Balance al 1 Apnl 2022 Transfers in/out Incom8 Expenditure Designated funds General funds 10,917 27,265 651 23.302 11.568 47,915 16,899 (19,551) 38, 182 35,168 16,899 95.331 (19,551) (93,887) 23,953 (23,953) 59,483 12,659 Reslricted funds 73,350 112.230 (113,438) 72. 142 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENTYEAR Unrostricted Restricted funds funds 2024 2024 Total funds 2024 Current assets Credltors due withln one year 92,593 (1,917) 6,185 98,778 11,917) 90,676 6,185 96,861 ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR YEAR Unreslricted funds 2023 Restricled fvnds 2023 Total fvnds 2023 Current assets Credltors due withln one year 97,260 (40,870) 13.367 (708) 113,720 (41.578) 56,390 12,659 72. 142 Pag8 21
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Net incomel{expenditure) for the year (as per Stat8m8nt of Flnanclal Activities) 24,719 (1,208) Adjustment for: Increase in debtors {Decrease)lincrease in creditors 1301 (39,661) (81) 32, 926 Net cash {used ID)Iprovided by op•rating actlvltles (14,972} 31,637 17. ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash in hand 97,997 112.969 Total 97,997 112,969 18. PENSION COMMITMENTS The charity makes monthly contributions Into a personal penslon plans on behalf of the employees. The total employer's contributions paid for the year amounted to £5,181 {2023 £5,647). Any outstanding monies due at 31 March 2024 are included in creditors. 19. CONTROLLING PARTY The charlty Is controlled by the Truslees. Page 22