Reglstsrèd 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 2025
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) CONTENTS Page Reference and admlnlstratlve detalls of tha charlty. Its trustee8 and adv18ers Trustses, report Ind•p•nd•nt •xamlnorfs report Statslnent of flnanclal actlvltlos Balance shfjet Statement of cash flo 10 Notes to thè flnanclal statements 11-22
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, rrs TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Tru8tee8 Jacqueline Chamiaine Williams Rachel Louise Haslam Sarah Jane Clubb Janice Hurst (resign8d 05.06.25) Company reglstored number 03289949 Charity reglstsrad number 1061953 Reglstered offlce Harfoour House Portway Preston Lancashlre PR2 20W Company socretary Gemma Roberts Accountsnts CW Accountants Ltd 30 Appleby Drive Barrowford LanShIr8 BB9 SEX Bankers The Co-operative Bank 1 Balloon Street Manchester M60 4EP Pre8ton Clty Councll Ropresentatlve Cllr Jade Morgan Page 1
PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the charlty for the 1 Aprll 2024 to 31 March 2025. The Trustees confirm that the Annual Report and flnancial statements of the company comply wrth the cuent statutory requirements, the requirements of the companls governing document and the provisions of the Statement of Recommended Practice (SORP). applicable to charities preparing their accounts In accordance with the Flnancial Reporting Standard applicable in the UK and Republic of. Ireland (FRS 102) {8ffective 1 January 2015) as amended by Update Bulletin 1 (effectiV8 1 January 2015). Since the charity qualifies as small under section 383. the strategic report required of medium and large companies under The Compani8s Act 2006 (Strategic 'Report and Directorfs Report) Regulations 2013 is not required. The charfty is also known under the name PDVS. ObJ•ctlvos and Actlvltl•8 . POLICIES AND OBJECTIVES The charlty is established to promote and protect the saf8ty of individuals (in particular but not exclusively Yrnen) who are experfencing or have experienced domestic violence in particular but not exclijslvely by: i) providing a range.of other charitable services to such wornen and their children where required. ii) providing support to such women who are experfencing or have experlenced abuse and or violence In thelr personal or famlly relationshlps- iii) providing support to male victim5 of domestic violenc8, in particular but not exclusively, by providing some charitable seNlces to support such mén. wherever It is fe8slble and does not compromise the support the charity gives to female vlctlmg. The principal acbAtles are campaigning and ralslng awareness of domestic vidence and provldlng VKJmen who are experienclng or have experlenced domestl¢ Violen with a range of quality services to support women and which enables them to make informed decisions about their future. b. ACTIVITIES FOR ACHIEVING OBJECTIVES ProvSdlng an advlce service (the HOPE Servlce) which provides a range of sUPPOrt and therapeutic activities for victims of dom8Stic violencelabuse and victims of Sexual viol8ncelabuse Providing an outreach service for vidims of domestic violencelabuse Providing a Changing Futures service to hBlp victlms of domestic vlolencelabuse to access volunteerfng. training and employment Providing the Sanctuary Service for Preston residents on behalf of Preston City Council. Basic home security measures enable many vlctims who would otherwise need to leave thelr homes, 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 dofflestic violencelabuse Provlding opportunlties for volunteers who wish to work with vlctlms of dom8Stlc abusefvlolence Page 2
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 c. MAIN ACTivrriES UNDERTAKEN TO FURTHER THE CHARITYS PURPOSES FOR PUBLIC BENEFIT The trusteès have referred to the guidance contained In the Charity Commission's general guidance on public bénefit when reviewing thé charity's objectlves and alms and In planning thelr future actlvltles (s8e Futur8 Developments). In partlcular, the trustees consider how planned actlvlties wlll contrlbute to the aims and objectives set. d. VOLUNTEERS The charlty is grateful for the unsllntlng 8fforts of Its volunteers who are Involved as trust88s In servlce provislon and fundralsing. ' Achievementj Jnd performance . REVIEW OF ACTivrriES It has been a v8ry challenging and demanding year for the charity wilh the Trusteeslmanagement Committee having to make significant changes in terms of reorganlsation of the structure of PDVS and changes In staffing. This required strategic decisions to be rnade r8garding the redundancy of the long-stsnding Operations Manager and recruitment and appointmént of a CEO, to lead and direct PDVS in new dir8Ctions and with renewed purpose. Funding has continued from The National Lottery, as well as Police Crime and Commission8Is Office. Lancashire County Council and Preston Clty Council. Accommodation space has also continued to be provided by Communlty Gateway Associatlon, whlch is hugely appredated. Seprfices provided by PDVS include Outreach Advice, infomiation and support via th8 Hope Service Financial inclusion advice and support Regular newsletters and postings on soclal medla Freedom Programme Counselling Service Sanctuary Local Helpllne Building Bett8r Opportunities - Changing Futures project - helplng women get ready for, or return to volunteering. training or paid work The above seNices have been delivered and maintained by our excellent hard-VrkIng staff who provide very high-quality specialist support to those experiencing dom8Stic abuse. Highlights of the year Donation5 and support from our indivldual member5 and other communlty organi5atlons continue to provide valuable financial contributlons to the charity so that PDVS service5 can continue to OP8rate and flourish. PDVS has been involved as usual in the annual White Rlbbon Campaign. working in partnership with Communty Gateway Assoclation, as well as taking part In 'The Most Wutherlng Heights Day Everf event In July 2024. ralsing over £800 and b8ing at Preston Pride event in Sept 2024. We continue to look for innovatNe way5 to rais8 funds to support the work that we do. Page 3
PRESTON DOMESTIC VIOLENCE SERVICES IA company limited by guarantee) TRUSTEES. REPORT (continuèd) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal revlew a. GOING CONCERN After making appropriate enquiries, the Trustees have a reasonable expectation that the Charfty has adequate resources to continue in op8rational existence for the foreseeable futur8. For this reason they continue to adopt the golng concem basis in preparfng th8 financial statements. Further detalls r8gardlng the adoptlon of th8 going concem basis can b8 found In the Accounting Polides. b. RESERVES POLICY The trustees have examined the charity's r8quirements for reserv8s in the light of the main risk5 to the charity. They have estsbllshed a pollcy wh8mby the unrestrlcted funds not committed or Invest8d in tsnglbl8 fixed assets held by the charlty should be between 3 and 6 months of expenditure, where posslble. Total reserves at th8 yaar end show £110,857 of which £13,802 represent designat8d reserves. £86,755 represent unrestrfcted reserves and £10,300 restrlcted reserves {2024 £96,861 of which £13,802 represent deginated reserves, £76,874 represent unr88tricted reserves and £6,185 restricted res8rve5). c. PRINCIPAL FUNDING Principal funding arises from the National Lottery, the Lancashire Coiinty Council and Preston City Council . Structure, governance and management . CONSTITUTION Th8 charity Is registered as a charitable company limlted by guarantee and was set up by a Memorandum of Association on 1011211996 as amended by Special Resolutions dated 0410311997, 1310212007, 2110112010. 1211112012, 1510212016 and 1910712017 and is a reg15tered charity number 1061953. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES The management of the charity is the r8spon51bility of the trustees who are elected and c(>opted under the temis of the Artlcles of Association. Trustees are the subscribers to the Memorandum of Association. Any other women over thé age of 18 may apply to be admitted membership of the organisation. Applications for membership may be approved or rejected by the Manag8ment Committee. At every Annual General Meeting one third of the committee members shall retire from office with retiring committee members being éligible 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 pollcy statement 'Roles and Responsibilitles of the ManagBment Committee, which is given to all new trustees along wilh various relevanl Charity Commission documents. Page 4
PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) TRUSTEES. REPORT (Contlnuad) FOR THE YEAR ENDED 31 MARCH 2025 d. ORGANISATIONAL STRUCTURE AND DECISION MAKING The charity is managéd by a board of directorsArustees referred to as the Management Committee. The day to day operational management Is delegatéd to senior staff. The dlrectorsltrust86s meet on a regular basls at18ast slx tlmes a year to revlew operatlons. •. RISK MANAGEMENT The Trustees have assessed the major risks to which the charity Is exposed, in particular those related lo the operalions and finances of the charlty, and are satisfied thal systems and procedur8s are In place to mltlgate our exposure to the malor risks. The charity has policie5 and procedures in place to evaluate and effectively control most risks to the charlty. Plans for futuro parlods . FUTURE DEVELOPMENTS The focus for our future activltles 15: 1. To continue to deliver our current services to a high standard and develop new servic8s which respond to the changing needs of victims of domestic violence. 2. To contlnue to secure further grant fundlng to ensure the resilience and contlnuatlon of the organlsation 3. To contlnue to increase the funding we rectsive through donations from local community and local companles, and by offèring domestic awareness training to public and voluntary sector agencies 4. To look for opportunltles to genérate our own Investment income through Inltiative5 such as soclal 8nterprls8 with the overall aim of leading to a more mixed model of lunding. 5. To continue to raise our organisation's profile and raise awareness of domestic abuse by a presence at community events such as Preston Pride, th8 Health Mela, and appropriate campaigns such as the annual White Ribbon campaign and other initiatlves such as, Women's Aid 'Deserve to be Heard,. 6. To work in partnership and collaboratively with other local organisations and agencies, in order to ralse Ihe profile of th8 work that PDVS does, securing our reputation as a leading domestic abuse service organisatlonlprovlder. MEMBERS. LIABILITY Th8 Members of the charity guarantee to contribute an amount not exc88ding £1 to th8 assets of the charity In the event of wlnding up. Page 5
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmfted by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES. RESPONSIBILITIES STATEMENT Th8 Trustees (who are also directors of Preston Domestic Violence S8Nices for the purposes of company law) are responsible for preparing the Tru5tees' report and the financial statements in accordance with applicable law and United Klngdom ACCntIng Standards (Unlted Kingdom Generally Accepted Accounting Practlce). Company law requlr8s the Trustees to prepare financial statements for each financlal year. Under company law the Tnjstees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affaSrs of the charltable company and of the Incoming resources and appllcation of resources, including the income and 8xpenditure. of the charitable company for that period. In preparlng these financial statements, the Trustees are required to: select Suitable accounting pollcie5 and then apply them consistently, observe the methods and principle5 in the Charities SORP", make judgments and accounting estimates that are reasonable and prudent., prepare the financial statements on th8 going concern basis unless it is inappropriate to presume that the charitable company will continue in op8ration. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitsble companls transactions and disclose with reasonable accuracy at any tlme the financlal positlon of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable st8ps for the preventlon and detection of fraud and other irregularltles. This report was approved by the Trustees, on 22 January 2026 and slgnad on thelr behalf by.. Jacquellne Wllllams Trustee Sarah Clubb Trustee Page 6
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PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PRESTON DOMESTIC VIOLENCE SERVICES (the 'Gharity') I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025. Thls report Is made solely to the charitys Trustees. as a body, In accordance with Part 4 of the Charltl8S (Accounts and Reports) Regulations 2008. My work has been undertaken so that l rnlght state to the charltys Trustees those matters l am required to state to them in an Independent examinels report and for no other purpose. To thè fullest extent pemiittèd by law, I do not accept or assume responsibility to anyone other than th8 charlty and the charitys Trusteos as a body. for my work or for this report. RESPONSIBILITIES AND BASIS OF REPORT As the Trustee8 of the charity (and its dlrectors for the purposes of company law) you are responsible for the preparatlon of the accounts In accordance with the requirernents of th8 Companles Act 2006 ('th8 2006 Act,). Havlng satlsfied myself that the accounts of the charlty are not requlred to be audlted under Part 16 of the 2006 Act and are ellgible for Independent examlnatlon, I report in respect of my examination of the charity'5 accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act,). In carrying out my examination I have followed th8 Directlons given by the Charlty Commisqion under s8Ction 145{5)(b) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I can confinn that no matters have come to my attentlon in connection with the examination giving me cause to believe: accountlng records Vre not kept In r8spect of the charity as required by sectlon 386 of Ihe 2006 Act., or the accounts do not accord with those records. or the accounts do not comply wlth the accounting requirements of section 396 of Ihe 2006 Act oth8r than any requirement that the accounts give a 'true and fairf vlew whlch is not a matter considered as part of an independent 8xamination- or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reportlng by charitles [applicable to diarlties preparing thelr accounts in accordance with the Financial Rèporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)]. I have no concems and have come across no other matters in connectlon with the examination to which attention should be drawn in this report in ordèr to enable a proper understanding of the accounts to b8 reached. Signed: Dated: 23 January 2026 Courtney Wright BA ACCA CW ACCOUNTANTS LTD 30 Appleby Drive Blackburn, Lancashire. BB2 4FJ Page 7
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmited by guarantee) STATEMENT OF FINANCIAL ACTivrriES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrfcted Restrlcted funds funds 2025 2025 Total funds 2025 Total fvnds 2024 Nots INCOME FROM: Donations and legacles Charltable activities Other tradlng actlvities 7,233 25,000 7,233 128,956 11.178 133.635 1.550 103,956 TOTAL INCOME 32,233 103,956 136,189 146,363 EXPENDITURE ON: Charitable actlvitles: Charltable activities Support costs Govemance costs 15,743 6,294 315 99,841 115,584 6,294 315 116.018 5,311 315 TOTAL EXPENDrruRE 22.352 99,841 122,193 121,644 NET INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 9,881 9,881 4.115 4,115. 13,996 13,996 24,719 24,719 RECONCILIATION OF FUNDS: Total fund8 brought forward 90,676 6.185 96,861 72.142 TOTAL FUNDS CARRIED FORWARD 100,557 10,300 110,857 96,861 The notes on pages 11 to 22 fomi part of these financial statements. Page 8
PRESTON DOMESTIC VIOLENCE SERVICES (A company limlted by guarantee) REGISTERED NUMBER: 03289949 BALANCE SHEET 8 AT 31 MARCH 2025 2025 2024 Note FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and In hand 12 1.795 111,033 781 97,997 112.828 98,778 CREDrroRS: amounts falllng due within one year 13 (1,971) (1,917) NET CURRENT ASSETS 110,857 96,861 NET ASSETS 110,857 96,861 CHARITY FUNDS ' Restrict8d funds Unrestricted funds 14 14 10,300 100,557 6,185 90,676 TOTAL FUNDS 110,857 96,861 The charivs financial statements, have been pr8par8d in accordance with the provisions appllc8ble to companles subject to the small companles reglme. The Trustees consid8r that the charity is entitléd to exemption from the requirem8nt to have an audit under the provlsions of Secon 477 of the Companles Act 2006 (h8 Act") and members have not requlred the charity to . obtain an audlt for the year in question in accordance wlth séctlon 476 of the Act. The Trustee5 acknowledge their responslbllltles for complying wlth the requlrements of the Companies Act 2006 wlth respect to accounting reGords and the preparation of financlal statements. The flnanclal statements were approved and authorised for Issue by the Trustees on 22 January 2026 and signed on thelr behalf, by.. Jacquellne Williams Sarah Clubb The notes on pages 11 to 22 fonn part of these finandal ststements. Page 9
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Note Cash flows from operatlng actlvltlos Net cash provided byl(used in) operating actlvtties 16 13.036 (14,972) Chang• In cash and cash •qulval•nts In th• y•ar Cash and cash equlvalents brought forward 13,036 97,997 (14.972) 112,969 Ca8h and cash equlvalents carrfed forward 17 111,033 97,997 The notes on pages 11 to 22 form part of these financlal statements. Page 10
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PRESTON DOMESTIC VIOLENCE SERVICES IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 1.1 Basls of preparatlon of flnancial statsments The flnanclal statements have been prepared in accordance with Accountlng and ReportSng by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard 8pplicable in the UK and Republlc of Ireland (FRS 102) (effective 1 January 2015) - (Charltles SORP (FRS 102)), the Financial ReportSng Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companles Act 2006. Preston Domestic Vlolence Servlces meets the definition of a publlc beneflt entlty under FRS 102. Assets and liabilities are initially recognlsed at historical cost or transacuon value unless otherwise stated in the relevant accounting policy. 1.2 Reconclllatlon with prevlous Generally Accepted Accountlng PractiGa In preparing these accounts, the Trustees have consldered whether In appIn9 the accountlng pollcies requlred by,FRS 102 and th8 Charltles SORP FRS 102 the restatement of comparatlve Items was requlred. No reststaments were requlred, 1.3 Company 8tatus The charity is a company limited by guarantee. The members of the company are th8 Trustees named on pag8 1. In the event of the charity being wound up, the liability in respect of the guarantee is lirnited to £1 per member of the charlty. Page 11
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.4 Income Ail income Is recognised once the charity has entitlement to the income, It is probable that the income will be received and the amount of income receivable can be measured reliably. For legacles, entitlement18 taken as the earfler of the date on whSch elther., the charfty Is a)Nare that probate has been granted, the estste has been finalised and notification has been made by the 8xecutor(sl to the Trust that a distribution will be made, or when a distributlon is recetved from the estate. Receipt of a legacy, In whole or In par( Is only considered probable when the amount can be measured reliably and the charty has b88n notified of the ex8CUtorfs Intentlon to make a distribution. Wher818gacies have been notified to the charity, or the charity 18 aware of the granting of probate, and the criterla for income recognltion have not been me( then the legacy Is treated as a contSngent asset and disclosed if mat8rial. Donated servic85 or facilitieslare recognised when the charity h85 control over the item, any condltions assoclated wlth the donaled item have been met, the rec8iPt of economic benefrt from the use of the charity of the ilem is probable and that economlc benefit can b8 m8asured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognlsed and refer to the Trustees, report for more information about their contributlon. On recelpt, donated professional services and donated facilities are r8cognised on the ba8is of the value of the glft to the charlty whlch is the amount the charlty would have been willing to pay to obtain servlces or faclliti8s of equivalent economic benefit on th8 open market., a corr8sponding amount is then recognised in 8xpenditure in the p8riod of receipt. Income tax recoverable in relation to donations received und8r Glft Ald or deeds of covenant 18 recognised at the tlme of the donation. Income tax recoverable in relation to Investrnent Income Is reGognlsed at the tlme the investrnent Income 15 receivabl8. Pag8 12
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.5 Expendlture Expenditure Is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in S8ttlement and the amount of the obligatlon can be measured rellably. Expenditure Is classlfied by activty. The costs of each acllvlty are made up of the totsl of direct costs and shared costs, including support costs involv8d in undertaking each activlty. Direct costs attributsble to a single activity are allocated diréctly to that activity. Shared costs which contribut8 to more than one activity and support costs whlch are not attrlbutable to a single.activlty are apportloned between those acliviti8s on a basis consistent wlth the use of resources. Central staff costs are allocated on the basis of time spent, and depreciatlon charges allocated on the p.ortion of the assel's use. Support costs are thos8 costs incurred directly in support of èxpenditure on the objeds of the charlty and include project managemènt carried out at Headquarters. Governance costs are those incuffed In connection wlth adminlstratlon of the charlty and compliance with constitutional and statutory requirements. Charltabl8 actlvltSes and Governance costs are costs'lncurr8d on the charltys educatSonal operatlons, includlng support Costs and costs relating to the govemance of the charlty apportioned to charitable activities. All expendlture is inclusive of Irrecoverable VAT. Page 13
PRESTON DOMESTIC VIOLENCE SERVICES (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (contlnued) 1.6 Tangible flxed assets and dopreciatlon All assets costlng more than £1.000 are capitallsed. Tangible fixed assets are carrled at cost, net of d8pr8clation and any provlslon for impalrm8nt. Depreciation Is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expect8d useful lives on the following bases: Office equipment Computer equipment 20% pn cost 20% on cost 1.7 Interest rnc•lvabl• Interest on funds held on deposit. is included when receivable and the amount Can be m8asured , reliably by the Gharlty; this is nomially upon nollfication of the Interest pald or payable by the Bank. 1.8 Dobtorn Trade and other debtors are recognlsed at the settlement amount after any trade discount offered. Prepayments are valu8d at the amount prepaid net of any trade discounts du8. 1.9 Cash at Bank and In hand Cash at bank and in hand indudes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisltlon or opening of the deposit or slmilar account. 1.10 Llabllltl•* and provl8lon8 Liabiliti8s are recognised vthen there Is an obligation at the Balance sheet date as a r8suIt of a past event, it is probable that a transfer of economlc benefit will be required In settlement, and the amount of the settlement can be estirnated reliably. Llabilities are recognlsed at the amourrt 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 estimate of the amounts required to settle the obligatlon. Where the effect of the time value of rnoney15 material, the provision is based on th8 present value of those amounts, discounted at the pr&tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and simllar charges. 1.11 Flnanclal Instrumènts The charity only has financial assets and financlal liabilitles of a klnd that qualtfy as basic financial instruments. Basic financial instrurnents are initially recognised at transaction value and subsequenuy measured at their setuement value with the exception of bank loans which ar8 subsequently measured at amortised cost using the effective Interest method. 1.12 Pensions The charity makes monthly contributlons into a personal pension plans on behalf of the employees. Any outstanding monies due at 31 March 2025 are includ8d in creditors. Page 14
PRESTON DOMESTIC VIOLENCE SERVICES (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.13 Fund accounting General funds are unrestricted funds whlch are available for use at the discretion of the Trustees In furtherance of the general objectives of the charity and which have not been designated for olher Purposes. Restricted funds are funds vthlch are to be used in accordance with specific restrictions Imposed by donors or which have been raised by the charily for particular purposes. The costs of raising and 8dministerSng such funds are charged against the specific fund. The aim and use of each restricted fund Is set out In the notes to the financlal statements. INCOME FROM DONATIONS AND LEGACIES Unrnstricted Restrlctsd funds funds 2025 2025 Total funds 2025 Tot81 funds 2024 Members and donatlons 7.233 7,233 11,178 Total 2024 11,178 11,178 INCOME FROM CHARITABLE ACTivrriES Unrestrlcted funds 2025 R•8trlcted funds 2025 Total funds 2025 Total fvnds 2024 Grants and contracts 25,000 103,956 128,956 133.635 Total 2024 25,000 108,635 133,635 FUNDRAISING INCOME Unrestrlctsd funds 2025 Restrfcted funds 2025 Total funds 2025 Tot81 funds 2024 Training and consultancy 1,550 Total 2024 1,550 1,550 Page 15
PRESTON DOMESTIC VIOLENCE SERVICES (A company limitsd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DIRECT COSTS Charltabla actlvltles Total 2025 Tot81 2024 Committee and volunteer expenses Training Heat and light Insurance Repairs and maintenance Telephone Prlnling, ststlonery, postage and advertlslng Sanctuary Security costs Activities and project costs Sundrles 200 Club prizes IT costs and support Travel expenses Wag8s and salaries Natlonal insurance Pension cost 39 760 2,391 2,391 2.974 710 848 1,650 1,113 936 1,954 66 5,199 2,974 710 2,937 1,028 1,257 8,216 3.500 1,520 487 5,586 46 85.392 328 4,922 1.650 1,113 936 1,954 66 5,199 92,116 1,233 4,307 92,116 1,233 4,307 115,584 115,584 116.018 Total 2024 116,018 116,018 SUPPORT COSTS Charltable actlvitles Total 2025 Total 2024 Insurance Telephone Printing, stationery. Postage and advertising Professlonal fees Wages and salaries Nalional insurance Penslon cost 157 157 155 114 314 413 490 4,848 65 227 413 490 4,848 65 227 4,452 17 259 6,294 6,294 5,311 Total 2024 5,311 5.311 During the yaar ended 31 March 2025. the charity incurred the following Govemance costs: £TrIIL (2024 - £NIL) Induded within the table above in respect of Charltsble activities. Pag8 16
PRESTON DOMESTIC VIOLENCE SERVICES IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GOVERNANCE COSTS Unr091rlctsd funds 2025 Rostrlcted funds 2025 Totsl funds 2025 Total funds 2024 Independent Examin8rfs fees 315 315 315 ANALYSIS OF EXPENDrruRE BY EXPENDITURE TYPE Staff co8t8 Other costs 2025 2025 Total 2025 Total 2024 Ch8ri1able activities Expenditure on govemance 102.796 19,082 315 121,878 315 . 121,329 315 102,796 19,397 122,193 121,644 Total 2024 95.370 26,274 121,644 In 2025 of the totsl expenditure of £122,193 (2024 - £121.644), £22,352 (2024 - £6,535) was expenditure from unrestricted fund8 and £99,841 (2024 - £115.109 was 8XP8nditure from r8Strlcted funds. NET INCOMEI(EXPENDITURE) Thls is stated after charging: 2025 2024 Indep8ndent Examinerf5 remuneration based on fees as no other services were provlded 315 315 During the year, no Trustees received any remuneration (2024 - £NIL). During the year. no Trustees received any benefits in kind {2024 - £NIL). During the year, no Trustees received any reimbursement o! expenses (2024 - £NIL). Page 17
PRESTON DOMESTIC VIOLENCE SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. STAFF COSTS Staff costs were as follows: 2025 2024 Wages and salaries Social security costs Other penslon costs 96,964 1,298 4.534 89.844 345 5,181 102,796 95.370 The averag8 number of persons employed by the charity during the year was as follows: 2025 No. 2024 Management Care and support Administration No employee received r8mun8ration amounting to more than £60,000 in either y8ar, 11. TANGIBLE FIXED ASSETS Offlce equlpment Computer equlpment Total Cost At 1 April 2024 and 31 March 2025 2.047 10,183 12,230 Depreclatlon At 1 April 2024 and 31 March 2025 2,047 10,183 12,230 Net book value At 31 March 2025 At 31 MarGh 2024 Page 18
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantae) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 12. DEBTORS 2025 2024 Other debtors PrepayTnents and accwed income 1,012 783 781 1,795 781 13. CREDITORS: Amounts falllng due wlthln one y•ar 2025 2024 P8nlon credltor Other credltors Accruals and deferred income 527 (266) 1,710 527 1,390 1,971 1,917 14. STATEMENT OF FUNDS STATEMENT OF FUNDS - CURRENT YEAR Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Expondlturo Deslgnated funds Designated Funds - Redundancy liabillty 13.802 13.802 G•neral fund• General Funds 76.874 32,233 (22,352) 86.755 Total Unrestrfcted funds 90,676 32.233 (22.352) 100.557 Restricted funds Natlonal Lottery - Reaching Communlti8s grant PCC - Sanctuary Scheme Lancashre County Council - Recovery Toolkit Lancashire County Council - for Refugees Domestic Wiolence Support and Outreach Women's Ald - Flee Fund 4.875 76,300 10,000 (72,625) (10,000) (1.310) 8.550 1.310 15.156 2.500 (15.156) 1750) 1,750 6,185 103,956 (99,841) 10,300 Page 19
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. STATEMENT OF FUNDS (continued) Total of funds 96.861 136.189 (122,193) 110.857 STATEMENT OF FUNDS- PRIOR YEAR B818nce 8t 31 March 2024 Balance at l Aprll 2023 Transfers In/out Income Expenditure Designated Funds - Redundancy Ilabllfty General Funds 11,568 2,234 13.802 47.915 37,728 {6,535) (2,234) 76,874 Restrlctod funds National Lottery - Reaching Communltles grant Selnet- Project grant PCC - Sanctuary Schem8 Lancashire Womens Fund - Support grant Lancashre County Council - R8covery Toolkit PCC - Flnancial Incluslon grant Lancashire County Council - for Refugees Dom8stic Vlolence Support and Outreach Women's Aid - Service User grants (337) 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 SUMMARY OF FUNDS - CURRENT YEAR Balance at 31 March 2025 Balance at 1 April 2024 Income Expendrture Designated fijnds General funds 13,802 78,874 13,802 86.755 32,233 (22,352) 90,676 6,185 32,233 103.956 122,352) {99,841) 100.557 10.300 Restricted funds 96.861 136.189 (122,193) 110,857 Page 20
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. STATEMENT OF FUNDS (continued) SUMMARY OF FUNDS- PRIOR YEAR B81ance at 31 March 2024 Balance at 1 Aprfl 2023 Tr8nsfers in/out Income Expenditure Deslgnated funds General funds 11,568 47,915 2,234 (2,234) 13,802 76,874 37, T28 (6.535) 59.483 12,659 37.728 108,635 {6.535) (115, 109) 90,676 6.185 Restricted funds T2, 142 146,363 (121,644) 96,861 15. ANALYSIS OF NEf ASSETS BEfwEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unrestrlcted Rostrlcted funds fvnd8 2025 2025 Total fund• 2025 Current assets Credltors due wlthln one y8ar 102,528 11,971) 10,300 112,828 (1.971) 100,557 10,300 110.857 ANALYSIS OF NET SET5 BETWEEN FUNDS . PRIOR YEAR Unr8Strictad funds 2024 Restiicted runds 2024 Total funds 2Q24 Current assets Creditors due within one year 92.593 (1,917) 6.185 98,778 (1.917) 90,676 6,185 96.861 Pag8 21
PRESTON DOMESTIC VIOLENCE SERVICES (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NEf CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net incorne for th8 year (as p8r Statement of Financial Activitie5) 13,996 24.719 Adjustment for: Increase in dèbtors Increasel(decrease) in credltors {1.014) (30) (39,661) Net cash provldod byl{used In) operatlng activltl¢s 13.036 (14,972) 17. ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash In hand 111,033 97,997 Total 111.033 97,997 18. PENSION COMMITMENTS The charlty makes monthly contributions Into a personal penslon plans on behalf of the employees. The total employerfs contributions paid for th8 year amount8d to £4,534 (2024 - £5,181). Any outstanding monles du8 at 31 March 2025 are Included in creditors. 19. CONTROLLING PARTY The charity Is controlled by the Trustees. Page 22