REGISTERED COMPANY NUMBER: 03328436 (England and Wales) REGISTERED CHARITY NUMBER: 106492 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB TUESDAY A13 AE7BW815 22/07/2025 COMPANIES HOUSE
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THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Report of the Trustees Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Page 1 to 3 4 5 6 7 to 12
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED (REGISTERED NUMBER: 03328436) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 (effective 1 January 2019). Related party LANPAC Limited is a wholly owned subsidiary of the charity. A summary of the transactions undertaken with LANPAC during the year is set out in notes to the financial statements. OBJECTIVES AND ACTIVITIES Aim of the Charity initiatives that lead to increased community safety and better quality of life for our region's residents and visitors. Achievements in the year The Charity's core focus remains the provision of grants for projects aimed at crime prevention. Many of the supported initiatives are designed to protect and reassure vulnerable and elderly individuals, reduce incidents of criminal damage, anti-social behaviour, vehicle crime, and domestic burglary, as well as to engage young people in constructive leisure activities. Grants are awarded following a formal application process. Each application is carefully reviewed and approved where it is deemed to deliver public benefit in line with Charity Commission guidelines During the year, the Charity awarded 74 grants to support a range of projects. In addition, it successfully hosted conferences focusing on Business Crime Prevention, Modern Slavery, The support of our members is vital to your success. We encourage partnership working and encourage matcher funding being sought to complement any monies allocated by LANPAC to pump-prime projects. As a result, this has multiplied 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 Financial position Total incoming resources for the year were £185,076 (2024: £104,234). Total resources expended were £124,248 (2024: £193,426). The charity had net incoming resources of £60,828 (2024: net outgoing resources £89, 192). Investment powers they shal consider ons beieticia for the achievement of the be expand the funds of the company in such a manner as FUTURE PLANS Ths Chart bigges to cents the gray mal is acties pad to reduce reserves treat intere or are o areas which are seen as priorities. Page 1
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED (REGISTERED NUMBER: 03328436) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitute a limited company, limited by guarantee, as defined by the Companies Act 2006. The Memorandum and Articles of Association were amended and approved on 29 June 2017 and the amended constitution is as follows; The charity has two statutory classes of director, A directors and B directors. The following permanent organisations have the power to appoint A directors as follows:- Lancashire Constabulary - 2 Lancashire County Council - 1 The Police and Crime Commissioner - 1 Lancashire District Leaders Group - 1 Class A directors have the power to appoint Class B directors. Training os provided for Directors as required. Key management remuneration The salary of the key management personnel is met by Lancashire Constabulary and is in accordance with the relevant Lancashire Constabulary remuneration scales. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03328436 (England and Wales) Registered Charity number 1064922 Registered offic County Hall Lancashire County Counc Democratic Services Department Preston Lancashire PR1 OLD Trustees R JD Berry LLB (Hons) Retired PN Davidson BSc (Hons) MSc MAPM Head Of Quality And Transformation, Us P L A Dean MBE DL Company Director A French Charity Director G L G Gooch County Councillor K A O'Connor MBE Manager J E Oliver Insurance Agent (appointed 19.8.24) D R Smith OBE Retired Senior Civil Servant W A Walker QPM Retired Police Officer A Yusuf Police Staff D G Mendoros OBE DL Managing Director/engineer (resigned 17.9.24) S Sheldon-Edwards DL FCMI FRSA Entrepreneur & Land Broker (resigned 17.9.24) A J Snowden Police And Crime Commissioner For Lancas (resigned 9.5.24) EJ Walsh Advisor Football Authorities (resigned 17.9.24) A M Challis DL (appointed 3.10.24) R A Procter Company director (appointed 27.2.25) Company Secretary Lancashire County Council Page 2
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED (REGISTERED NUMBER: 03328436) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB EVENTS SINCE THE END OF THE YEAR Information relating to events since the end of the year is given in the notes to the financial statements. Approved by order of the board of trustees on 13/06/2025 ..... and signed on its behalf by: David D R Smith OBE - Trustee Page 3
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED Independent examiner's report to the trustees of The Lancashire Partnership Against Crime Limited ('the Company') I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025. Responsibilities and basis of report laving satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Ar nd are eligible for independent examination, I report in respect of my examination of your charity's accounts as carrie out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or e accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than a quirement that the accounts give a true and fair view which is not a matter considered as part of 4. A.Ch Adam Calvert Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB 17/06/2025 Date: Page 4
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Notes 2 4 3 Unrestricted fund 38,274 377 65,365 104,016 Restricted funds 81,060 - - 81,060 INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities General Investment income Total EXPENDITURE ON Charitable activities General NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 2025 Total funds 119,334 377 65,365 185,076 5 43,188 60,828 (10,616) 50,212 81,060 - 5,709 5,709 124,248 60,828 (4,907) 55,921 The notes form part of these financial statements Page 5 2024 Total funds 99,552 100 4,582 104,234 193,426 (89,192) 84,285 (4,907)
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED (REGISTERED NUMBER: 03328436) BALANCE SHEET 31 MARCH 2025 Unrestricted fund Restricted funds 2025 Total funds 2024 Total funds FIXED ASSETS Investments CURRENT ASSETS Cash at bank CREDITORS Amounts falling due within one year Notes 9 2 - 2 2 97,997 5,709 103,706 41,642 10 (47,787) - (47,787) (46,551) NET CURRENT ASSETS/(LIABILITIES) 50,210 5,709 55,919 (4,909) TOTAL ASSETS LESS CURRENT LIABILITIES 50,212 5,709 55,921 (4,907) NET ASSETS/(LIABILITIES) FUNDS Unrestricted funds Restricted funds TOTAL FUNDS 50,212 5,709 55,921 (4,907) 11 50,212 5,709 55,921 (10,616) 5,709 (4,907) The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006. ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Ac 2006 relating to financial statements, so far as applicable to the charitable company These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on .......13/06/2025... .. and were signed on its behalf by David DR Smith OBE - Trustee The notes form part of these financial statements Page 6
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1. ACCOUNTING POLICIES Basis of preparing the financial statements The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement Recommended Practice applicable to charities preparing their accounts in accordance with the Financ eporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)", Financ Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value The financial statements are presented in sterling which is he the functional currency of the charity and rounded to the nearest £ Going Concern 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 a least twelve months from the date of the signing of the accounts. Income Ill income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, probable that the income will be received and the amount can be measured reliabl Grants and other donations - income from donations are included when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received. Gift aid donations - the subsidiary company, LANPAC Limited covenants to pay to the partnership a sum equa to 100% of the annual taxable profit of the company for each accounting period. This is accounted for wher received. Interest received - interest is included when receiveable by the charity. pay in the open market for such facilities and services. A corresponding amount is recognised in expenditure. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement ano the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. Irrecoverable VAT is charged as an expense against the activity for which the expenditure arose. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 7 continued...
2. 4. 5. THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES - continued Fixed asset investments Investments in subsidiaries are measured at cost less impairment. DONATIONS AND LEGACIES Donations Donated services and facilities 2025 38,274 81,060 119,334 2024 21,490 78,062 99,552 The charity also benefits from using office space at Lancashire Constabulary but the value of this cannot be measured with reasonable accuracy. INVESTMENT INCOME Income Donated by Subsidiary Deposit account interest 2025 64,276 1,089 65,365 2024 3,433 1,149 4,582 INCOME FROM CHARITABLE ACTIVITIES Activity Ebay sales Shrievalty Rose Bowl grant General General 2025 377 - 377 2024 100 100 CHARITABLE ACTIVITIES COSTS Wages Sundries Bank charges Conference costs Governance costs Project grants Unrestricted funds 158 51 1,417 41,562 43,188 All grants are made to organisations and community groups. Restricted funds 81,060 81,060 Total funds 2025 81,060 158 51 1,417 41,562 124,248 Total funds 2024 78,062 51 18,656 3,329 93,328 193,426 Page 8 continued...
6. 7. 8. THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES' REMUNERATION AND BENEFITS 37 Marn 2020 trustes remuneration or other benefits for the year ended 31 March 2025 nor for the year ended One of the trustees is jointly responsible for the day to day administration of the charity and its subsidiary and the cost of these services (together with the cost of other administrative staff) is met by Lancashire Constabulary and shown as both a donation in kind and expenditure. Trustees' expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ende 31 March 2024 STAFF COSTS Wages and salaries Social security costs Other pension costs 2025 4,19 10,52 6,348 81,060 2024 62,411 9,548 6,103 78,062 2025 2 2024 The average monthly number of employees during the year was as follows: Management and administration No employees received emoluments in excess of £60,000. Key management personnel The remuneration (including National Insurance and pension contributions) in respect of key management personnel for the year included above was £43,968 (2024: £46,314). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund Restricted funds Total funds 21,490 78,062 99,552 100 4,582 - 26,072 78,162 100 4,582 104,234 INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities General Investment income Total EXPENDITURE ON Charitable activities General NET INCOME/(EXPENDITURE) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 115,264 (89,192) 78,576 (10,616) 78,162 - 5,709 5,709 Page 9 193,426 (89,192) 84,285 (4,907) continued...
10. 11. THE LANCASHIRE PARTMFEBHIP AGAINST CRIME NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 FIXED ASSET INVESTMENTS Listed investments MARKET VALUE At 1 April 2024 and 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 2 2 2 There were no investment assets outside the UK. The company's investments at the balance sheet date in the share capital of companies include the following: ANPAC Limited (company number 03365702 Registered office Class of share: Ordinary holding Aggregate capital and reserves Profit for the yea 2025 128,803 47,875 $2024 137,550 64,276 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Amounts owed to group undertakings Other creditors Accruals and deferred income 2024 43,220 2 3,329 46,551 MOVEMENT IN FUNDS 2025 46,368 1.477 47,787 Net movement in funds 60,828 Unrestricted funds General fund Restricted funds Police Crime Commissioner Fund TOTAL FUNDS AL 1424 (10,616) 5,709 (4,907) 60,828 At 31.3.25 50,212 5,709- 55,921 Page 10 continued.
THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 11. MOVEMENT IN FUNDS - continued Net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Donations in Kind TOTAL FUNDS Comparatives for movement in funds Incoming resources 104,016 81,060 185,076 Resources expended (43,188) (81,060) (124,248) Movement in funds 60,828 - 60,828 Unrestricted funds General fund estricted funds olice Crime Commissioner Fun TOTAL FUNDS Comparative net movement in funds, included in the above are as follows: Unrestricted funds General fund Restricted funds Donations in Kind Shrievalty Rose Bowl Grant AL 1423 78,576 5,709 84,285 Incoming resources 26,072 78,062 100 78,162 104,234 Net movement infunds (89,192) - (89,192) At 31.3.24 (10,616) 5,709 (4,907) Resources expended (115,264) (78,062) (100) (78,162) (193,426) Movement in funds (89,192) : - (89,192) 12. TOTAL FUNDS RELATED PARTY DISCLOSURES During the year, the following transactions have taken place between The Lancashire Partnership Against Crime Limited and its subsidiary company LANPAC Limited. Distribution received from LANPAC Limited in the year were £64,276 (2024: £3,433). Included within creditors is a balance due to LANPAC Limited of £46,368 (2024: £43,220). Page 11 continued...
13. THE LANCASHIRE PARTNERSHIP AGAINST CRIME LIMITED NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025 POST BALANCE SHEET EVENTS In accordance with the latest ICAEW guidance, donations by a trading subsidiary to its parent charity cannot be recognised as an expense but must be recognised as a distribution. The distination forte yer conded arch 2025 or 47015 wil be male by the substany and recion ised a income of the Charity in the year ending 31 March 2026 Page 12