Company Registration No. 03328436 (England and Wales) Registered Charity Number . 1064922 Lancashire Partnership Against Crime Limited Report of the Trustees and Financial Statements for the Year Ended 31 March 2024 (Limited by Guarantee) 'ADG091CG* 2611112024 COMPANIES HOIJSE A16
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LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Page Report of the Trustees Independent Examinerfs Report to the Members Statement of Financial Activities 8alance Sheet Notes to the Flnanclal Slaternents 10
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report and the audited financial statements of the charity for the year ended 31 March 2023. The trLSStees have adopted the provisions of the Statement of Recommended Practice {SORPI °Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charily's governing documenl, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company Number 03328436 (England and Wales) Registered Charlty Number 1064922 Reglstered Offlce PO Box 78 County Hall Preslon PR1 8HX Truslees David Ronald Smith (Chaimian) OBE John Barnett MBE DL Roger James Dudley Berry Philip Neil Davldson Ann Dean OL Adrian French Graham Leonard George Gooch Dr Allison Elizabeth Jones PhD Dennis Mendoros OBE DL Russell Millhouse Katherine O'connor MBE Suzana Sheldon-Edwards DL Cmgr, FCMI, FRSA Andrew James Snowden Wendy Ann Walker QPM Edwin John Walsh MBE Altaf Hussain Yusuf Clive Grunshaw Resigned 14th June 2023 Resigned 161h May 2024 Appoinled 161h May 2024 Company Secrelary Lancashire County Council Accountants MHA Richard House 9 Winckley Square Preston PR13HP Page 3
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity Is controlled by its governing document, a deed of Irust, and constitutes a limited company, Ilmited by guarantee, as defined by the Companies Acl 2006. The Memorandum and Articles of Association were amended and approved on 29 June 2017 and the amended constitution is as follows., The Charlty has two statutory classes of director, A directors and B directors. The following pemianent organisalions have the power to appoint A directors as follows-.- Lancashire Conslabulary- 2 Lancashire County Council The Police and Crime Commissioner- Lancashire District Leaders Group - 1 Class A dlrectors have the power lo appoint Class 8 directors. Training is provided for Directors as required. Related party LANPAC Limited i¥ a wholly owned subsidiary of the charity. A summary of the transactions undertaken wilh LANPAC during the year is set out in note 9 of the financial statements. OBJECTIVES AND ACTIVITIES Alm of the Charlty The Lancashire Partnershlp Against Crime was established in 1992 and Is a partnership of Lancashir8 Businesses, Public Services and Voluntary organisations working together to reduce levels of crlme and dlsorder across Lancashire, Blackpool and Blackburn with Darwen. The Partnership has charitable status and is a company limited by guarantee which raises valuable additional resources through fundraising events, charitable donations and grants. The aim of the charity is to promote the prevention and reduction of crime and anti-social behaviour in Lancashire and to support initialives that lead to increased community safety and better quality of life for our region's residents and visitors. Achlevements in the year The Charity's main activity continues to be Ihe payment of grants for projects linked to the prevention of crime. Many of the schemes th8 charity helps were designed to reassure and protect the vulnerable and elderly, reduce incidents of criminal damage and anti-social behaviour. reduce vehicle crim8 and domestic burglaries in addition to engaging with young people to introduce them into constructive leisure time activities. The charity continues lo award grants on application. Each grant application is reviewed and authorised where it is considered to satisfy the objects'ves of the charity. In establishing the objectives and activities of the Charity. Ihe Directors have had due regard to the guidance published by the Charity Commisslon on public benefil. During the year, Ihe charity awarded 90 grants to various organisalions and hosted successful conferences on rural crime Prevention and other areas of crime prevention relevant to members. Page 4
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Our Fundlng Established in 1992 the Lancashire Partnership Against Crime has gone from strength to strength with over £4 million being allocated towards projects county-wide. providing a signfficant addition to community safety and prosperity and making a real difference to the community of Lancashire. Funds are raised in the charity largely from donations. Through the trading subsidiary, LANPAC Limited, we also ralse funds from various events and the annual membership fee received from our members. LANPAC members represent the complete spectrum of Lancashlre's businesses and public services, Including the police, local authorities, national companies with branches in the county, small local firms. places of worship and even sole traders. No organisation is loo large or small and our graduated system of membership fees is designed to ensure that no one is excluded. We believe that our members exemplify the best of Lancashire, people who understand the importance of corporate social responsibility and ils growing impact, both on their working environment and the way they themselves are perceived by their customers. The charlty or any person on behalf of Ihe charity does not ralse funds from the publlc by fundraising and does not use professional fundraisers. Our Members The support of our members is vital to our success. We encourage partnership working and encourage matched fundlng being sought lo complement any monies allocated by LANPAC lo pump-prime projects. As a result, this has mulliplied our initial outlay fourfold, so that, in real terms, for every £400 donated to LANPAC in the form of a membership fee, it is in reality worth £1,600 to our charity Financial review Total incoming r8sources forthe yearwere £104,234 {2023'. £108.534). Totsl resources expended were £193,426 {2023: £145,787). The charity had net outgoing resources of £89,12912023- £37,253). Ras6rves pollcy The free reserves of the Charity as at 31 March 2024 were (£10,616) (2023: £78,576). The directors are regularly promoting grant applications, however grants awarded depend on the volume and quality of applications received. Investment powers Under Ihe Articles of Association the Oirectors have Ihe power lo expand the funds of the company in such a manner as they shall consider most beneficial for Ihe achievement of the objects. Risk management The trustees have a duly to idenlify and review the risks to which the charily is exposed and lo ensure appropriate controls are in place to provide reasonable assurance against fraud and error. The main risk to Ihe charity is ensuring that grants are awarded to bona fide projects. All projects applicalions are reviewed and the projects visited wherever possible. Going concern The Trustees consider that the charity has sufficient reserves to meet liabilities as they fall due for a period of at least Ie1ve months from the date of the signing of the accounts. As such, the accounts are prepared on a going concern basis. Page 5
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 Remuneration of koy management personnel The salary of the key managem8nt personnel is mel by Lancashire Constabulary and is in accordance with the relevant Lancashire Constabulary remuneration scales. PLANS FOR FUTURE PERIODS The Charity plans to continue its grant making activities and to reduce reserves through the awarding of larger amounts to suitable bigger projects. The Charity will also provide praclical support in the fomi of conferences. particularly in those areas which are seen as priorities. This report has been prepared In accordance wllh Ihe special provislons of Part 15 of Ihe Companies Act 2006 relating lo small companies, 0910712024 Approved by the Board of Trustees on and were signed on its behalf by . Oavld Ronald Smllh OBE - Trustea Page 6
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED FOR THE YEAR ENDED 31 MARCH 2024 I report to the charity Irustees on my examination of the accounts of Ihe charity for the year ended 31 March 23 which are sel out on pages 8 to 19. Responsibilities and basls of report As the charity trustees of the company {and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 {'the 2006 Act,). Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Acl')- In carrying out my examinatlon I have followed the Directions given by the Charity Comrnission under section 145(5){b> of the 2011 Act. Independent examinerfs stalement I have completed my examination. I confirni that no matters have come lo my attention in connection wilh the examination giving me cause to believe that in any malerial respect- 1.8ccounting records were nol kept In respecl of the company as required by section 386 of the 2008 Act. or 2.the accounts do nol accord with thos8 records; or 3.the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view, which is not a matter considered as part of an independent examination. or 4.the accounts have not been prepared in accordance with th8 methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021. I have no concerns and have come across no other matters in connection with the examination lo whlch attention should be drawn in this report in order to enable a proper understandlng of the accounts to be reached. Signed: (i(ttfi Nicola Mason FCA DChA MHA Richard House Winckley Square Preston PR13HP 1210712024 Date Page 7
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED STATEMENT OF FINANCIAL ACTIVITIES {INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlcted general Restricted funds funds Total funds 2024 Total funds 2023 Income and endowments from Note Oonations and legacies Charitable aCtIlieS In*stments 21,490 78,062 100 99,552 100 4,582 77,864 100 30,570 4,582 Total Incomlng resources 26,072 78,162 104,234 108,534 Expondlture on Charitable aclilities 115,264 78,162 193,426 145.787 Total resources expended 115,264 78,162 193.426 145.787 Net {outgolng} I Incomlng resourcas (89,192) (89,192) <37,253) Transfers Reconclllatlon of funds Balances brought forward at 1 April 2023 12 78,576 5,709 84,285 121,538 Balances ¢arrled forward at 31 March 2024 12 {10,616) 5,709 {4,907) 84,285 Page 8
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Unrestrlcted Rastricted Total funds Total funds fund funds Note Investments Current a88ets Cash at bank 35,933 5,709 41,642 128,873 35,933 5,709 41,642 128,873 Current Ilabllllles Amounts falllng due within one year 10 (41551) {46,551) (44,590> Nat current assets (10,618) 5,709 {4,9091 84,283 Net assets (10,616) 5,709 {4,907) 84,285 Represented by: Unrestrl¢ted fund8 Re8lri¢ted funds (10,616) {10,616) 5,709 78,576 5,709 5,709 110,616) 5,709 (4,907) 84,285 For the flnancSal year ended 31 March 2024 Ihe company was entitled to 8xempiion from audlt under secllon 477 of the Companies Acl relating to small companies. The directors acknowledge their responsibilities for complying with the requlrements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company lo obtain an audit of its financial sialements for the year In question in accordance with section 476. These financial slalements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. 0910712024 were approved by the Board of Trustees on . The financia by., stat en and were signed on its behalf David Ronald Smith OBE - Trustee Company Registration No. 03328436 (England and Wales) Page 9
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. ACCOUNTING POLICIES The principal accounting policies adopted, judgements and key sources of eslimation uncertainty In the preparation of the financial statements are as follows'.- Basis of preparing the financial statements Lancashire Partnership Against Crime Limiled is a incorporated charity in England. In the event ofthe charity being wound up, the liability in respecl of the guarantee is limited to £1 per member ofthe charity. The address of the registered office is given in Ihe charity infomialion of these financial statements. The nature of the charity's operations and principal activities are in the detailed in the Report of the Trustees. The charity constitutes a public benefit entity as defined by FRS 102. The financial slalements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charit18s preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 ,the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011, Ihe Companies Act 2006 and UK Generally Accepted Accounting Practice. The flnanclal statements are prepared on 8 going concern basis under the hlstorical cost convention, modlfied to include certain items at falr value. The financial slalemenls are presented in sterling which is the functional currency of the charity and rounded lo the nearest £000. The slgnificanl accounting policies applied in Ihe preparallon of these financlal ststemenls are set oul below. These policies have been consistently applied to all years presented unless otherwise stated. Preparation of the accounts on a going concem basis The financial statements have been prepared on a going concern basis and the trustees believe that no material uncertainties exist. The Trustees consider that the charity has sufficient reserves to meet liabilities as they fall due for a period of at least trwelve months from the date of the signing of the accounts. Income recognilion Grants and other donations income from donations is included are included when the charity is legally entitled to Ihe income after any performance conditions have been mel, Ihe amount can be measured reliably and it is probable Ihat the income will be received. Gift aid donations the subsidiary company, LANPAC Limited covenanls to pay to the partnership a sum equal to 1 OOOA of the annual taxable profit of the company for each accounting period. This is accounted for when received. Interest receivable - Interest is Included when receivabl8 by th8 charity. Page 10
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 1. ACCOUNTING POLICIES Income recognitlon Donated facilities and donated professional servlces are recognised in income at their fair value when Iheir economic benefit is probable, il can be measured reliably and the charity has control over the item. Fair value is determined on Ihe basis of the value of the gift lo the charity. For example the amount the charity would be willing lo pay in the open market for such facilities and seNices. A corresponding amounl is recognised in expenditure. Expenditure recognition All expenditure is accounted for on an accruals basls and has been classified under headings that aggregate all costs felaled to the category. Expendilure is recognised where there is a legal or constructive obligation to make payments to third parties, il is probable that the settlement will be required and the amount of the obligatlon can be measured reliably. 11 is categorlsed under the following headings: Expenditure on charitable activities includes grants, conferences, professional fees Irrecoverable VAT is charged as an expense against the activity for which expenditure arose. Grants payable to third parties are within the charitable objectives. Where unconditional grants are offered, this is accrued as soon as the recipient is notified of the grant. as this gives rise to a reasonable expectation that the recipient will receive the grants. Where grants are conditional relating to performance then the grant is only accrued when any unfulfilled conditions are outside of the control of the charity Investments Investments in subsidiaries are measured at cosl less impaimienl Future commitments Future commitments are lo be met from future income. Such commitments are not provided for until the relevant expenditure becomes due. Taxatlon The charity is an éxempt ch8rity within the meaning of schedule 3 of the Charfties Act 20118nd Is considered to pass the 18sls sel out in Paragraph 1 Schedule 6 Flnaneé Act 2010 and therefor8 It meets the definition of a charitable company for UK corporation tax purposes. Judgements and key sources of estimation uncertalnty There are no judgements or key sources of eslimation. Fund accounting Unrestricted funds can be used in accordance with the charitable objeclives at the discretion of the trustees. Reslricled funds can only be used for particular restricted purposes within the objects of the charity. Reslriclions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each funds is included in the notes to the financial statements. Page 11
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 2. DONATIONS Unrearlcted general Restricted funds funds Total funds 2024 Tolal funds 2023 Note Oonalions Oonalion in kind 21.490 21,490 78,062 7,251 70,613 78,062 21,490 78,062 99,552 77,864 The charity also benefits from using office space al Lancashire Constabulary but the value of thls cannot be measured with reasonable accuracy. Prior year Unrestrlcled gèneral Restrlcted funds fund8 Total funds 2023 Tolal funds 2022 Note Oonations Oonation in kind 7,251 7,251 70,613 26.449 58,875 70,613 7,251 70,613 77,864 85,324 Page 12
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 3. INCOME FROM CHARITABLE ACTIVITIES Unre*ricted general Restricted funds funds Totsl funds Total funds 2024 2023 shrieIlY Rose BO granl 100 100 100 100 100 100 Prior year income relates to restricted funds. 4. INVESTMENT INCOME Unrestricted general Restrlcted funds funds Total funds 2024 Tolal fvnd$ 2023 Deposit account Inleresl Income donated by the subsidiary company 1,149 3,433 1,149 3,433 570 30',000 4,582 4,582 30,570 Prior year income relates to unrestricted funds Page 13
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 5. CHARITABLE ACTIVITIES COSTS Unrerlcted general Restricted fvnds funds Total funds Tolal funds 2024 2023 Project grants Bank charges Conference costs Wages and salaries Gomance costs 93,228 51 18,656 100 93,328 51 18,656 78,062 3,329 60,291 50 11,778 70,613 3,055 78,062 3,329 115.264 78,162 193,426 145,787 All grants are made to tyganisations and community groups. Prior year Unrestricted Total Tota I general Restricted funds funds funds 2023 funds 2022 Prolect grants Bank charges Conference costs Wages and salaries Gokemance costs 60,191 100 60,291 38,631 49 7,105 58,875 4,049 11,778 11,778 70,613 3,055 70.613 3,055 75,074 70,713 145,787 108,709 NET INCOMINGIIOUTGOING) RESOURCES Net income l (expendilure) is stated after charging 2024 2023 Independent examination fees 3.329 3,055 Page 14
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STAFF COSTS 2024 2023 Note Wages and salaries National Insurance contributions Pension Conlnbutions 62.411 57,570 5,371 7,672 6,103 78,062 70,613 There are 2 employees {2023= 2). No employees received total employee benefits (excluding employer pension costs) of more than £60.000 Kéy management personnel The remuneration (including National Insurance and pension contributions) in respect of key management personnel for the year included above was £46,314. TRUSTEES, REMUNERATION AND BENEFITS No trustees received remuneration or other benefits for servlces as a trustee for the year ended 31 March 2024, nor for the year ended 31 March 2023. One of the trustees is jointly responsible for the day to d8y admSnistration of the charity and ils subsldiary and the cost of these $8rvices {logether with the cost of other administrative staffj is met by Lancashire Constabulary and shown as both a donation in kind {Note 2) and expenditure (Note 7). There were no trustees, expenses paid for the year ended 31 March 2024, nor for the year ended 31 March 2023. Page 15
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FIXED ASSET INVESTMENTS 2024 2023 Instment in subsidiary company - LANPAC Limlt8d LANPAC Limited (company number 03365702). Class of thare: holdlng Ordinary 100 2024 2023 Fixed assets Cuent assets Currenl liabilties 1,384 141,149 {11,717) 2,076 87,976 (5,691) 130,816 84,361 Aggregate capital £2 and reSerS 130,816 84,361 Turno48r Cost of sales and administrati expenses Donations Distributions to parent charity under gift aid Bank interest receivable Corporation lax 78,029 (14,862) 57,935 (10,756) {3,433) 1.109 17,654) {30,000) 127 Retained profil less distributions 53.189 17,306 Page 16
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2024 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Amounts due to subsidiary undertaking Unpaid share capital in subsidiary Accruals and deferred income 43,220 41,562 3,329 3,026 46,551 44,590 11. MOVEMENT IN FUNDS Current year Brought Incoming Resources lorward resources expended Transfers 0110412023 Carried fonvard 3110312024 Unrestricted funds Generdl fund 78,576 26,072 (115,264 (10,616) Restrlcted funds Police Crime Commlssioner Fund ShrieIlY Rose 80 Donation in kind 5,709 5,709 100 78,062 {100) {78,062) Total restricted funds 5,709 78,162 {78,162) 5,709 Total ndS 84,285 104,234 {193,426) {4,907) The balances on Ihe restrlcted funds represenl donations received which have not yet been allocated to projects. The balance on the Police Crime Commissioner Fund is for projects under the Communlty Action Fund. Page 17
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 11. MOVEMENT IN FUNDS Prior year Brought Incoming Resources forward resources expended Transfers 0110412022 Carried forward 3110312023 Unrestricted funds General fund 115,829 37,821 <75,074) 78,576 Restricted funds Police Crime Commissioner Fund Shrievaliy Rose 8ovA Donation in kind Total restrlcted funds 5,709 5,709 100 70,613 70,713 {100) (70,613) {70,713 5,709 5,709 Total fvnds 121,538 108,534 1108,709) 84,285 12. NET ASSETS FUND The current year split of assets by fund is included on the balance sheet. The split for prior year is as follows.. 2023 Unr¢ari¢t8d Restricted Totsl funds fund funds In*slments Current assets Current liabilities 123,164 {44,5901 5,709 128,873 (44,590) Tolal funds 78,576 5,709 84,285 13. RELATED PARTY DISCLOSURES During the year, the following transactions have taken place beeen The Lancashire Partnershlp Against Crime Limiled and its subsidiary company LANPC Limited. Olstrlbutions received from LANPAC Limited in the year were £3.433 {2023'. £30,000). Included within creditors is a balance due to LANPAC Limited of £43.219 (2023: £41.5621. Page 18
LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31 MARCH 2024 14. EVENTS AFTER THE REPORTING DATE In accordance with the18test ICAEW guidance, donations by a trading subsldlary to its parent charlty cannot be recognised as an expense but must be recognised as 8 dlstribution. Distributions can only be recognised when they are paid or when a legal obligation for their payment is created. The distribution for the year ended 31 March 2024 of £64.276 will be made by the subsidiary and recognised as income of the Charity in the year ending 31 March 2025. Page 19