**Charity registration number 1068671 (England and Wales)**
**CITY OF LONDON CRIME PREVENTION ASSOCIATION ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
|**Trustees**|D Randall|
|---|---|
||Ms C Critchley|
||R C Wilson|
||D Moody|
||S Emmins|
|**Charity number**|1068671|
|**Registered office**|Regis House|
||45 King William Street|
||London|
||EC4R 9AN|
|**Principal address**|PO Box 1236|
||Bromley|
||Kent|
||United Kingdom|
||BR1 9AE|
|**Independent examiner**|Nicholas Parrett FCA|
||Azets|
||2nd Floor|
||Regis House|
||45 King William Street|
||London|
||United Kingdom|
||EC4R 9AN|
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 3|
|Independent examiner's report|4|
|Statement of financial activities|5|
|Balance sheet|6|
|Notes to the financial statements|7 - 14|
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".
## **Objectives and activities**
## _**Objectives and aims**_
The City of London Crime Prevention Association "CoLCPA" aim remains to promote crime prevention and crime reduction within the City of London by means of a series of meetings and regular liaison with law enforcement, city businesses and residential communities. The Association produces a quarterly magazine distributed nationwide titled 'City Security'.
## _**Significant activities**_
The charity delivers 10 formal meetings per annum focusing on current crime trends, counter terrorism updates and presentations relevant to current security issues facing the City of London and the remainder of the UK. The charity holds two annual networking events for all the members, one during the summer and one during December. The charity also supports other security related charities and initiatives by utilising any spare funds available once the charity's running costs have been paid. All activities of the charity have been for the sole purpose of the 'public benefit', through the provision of information to help improve the safety of the public, and property, on a regular basis.
## _**Public benefit**_
The meetings and publications prepared by the association are used to provide advice on security developments, used byprivate businesses and security companies to protect the public.
## _**Grantmaking**_
Charitable donations are all by committee vote.
## **Achievements and performance**
## _**Charitable activities**_
The charity held 10 successful face to face meetings throughout the year. All meetings were very well attended and succeeded in delivering topical advice on key security issues. Membership remains strong and the number of attendees at each meeting remained high. The charity used £16,600 (2024: £10,197) of residual funds to support other security related initiatives. Four copies of 'City Security' magazine were produced and issued, one for each quarter, focusing on current security trends. The charity also facilitated an initiative known as the 'Building Security Accreditation Scheme', involving security audits of buildings across the City of London. Significant progress was also made with regards to the 'Our Safer City' - Prevent Violence Against Women & Girls and Domestic Abuse initiative.
- 1 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Financial review**
## _**Financial position**_
The charity was funded through subscription payments and associated receipts. Expenditure included costs related to the 10 formal meetings held throughout the year. The AGM was well attended and both networking events were a success. As in previous years, a proportion of the costs were in relation to administration of the charity. The charity used £16,600 (2024: £10,197) of residual funds to support other security related initiatives.
Subscription receipts up to 31st March 2025 totalled £93,077 (2024: £83,785). The increase in subscription income was due to an increase in the subscription fee from £300 to £400 (Corporates) or £350 (Small Businesses). The increase took effect when invoices were issued in January 2025 delivering an in-year benefit in Q4 (Jan - Mar 2025).
The charity also received donations of £2,740 (2024: £2,245). Other income included £6,505 (2024: £8,070) related to the AGM lunch and £4,500 (2024: £3,000) related to in-person meeting sponsorship.
The CoLCPA continued to drive the Prevent Violence Against Women and Girls & Domestic Abuse initiative in the City of London, known as 'Our Safer City', receiving £213,530 of Restricted Funds from various donors strictly for delivering the Our Safer City (OSC) project. A designated fund of £10,000 was also provided from the CoLCPA residual funds. The Restricted Fund accounts have been included in this report.
## _**Investment policy and objectives**_
There is no investment policy as CoLCPA has no investments, operating only from subscriptions and associated receipts. The balance at bank represents full income less expenditure and administrative expenses.
## _**Reserves policy**_
All donations received during the year have been unrestricted. The minimum sum of £10,000 as unrestricted cash reserves will continue to be maintained.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Structure, governance and management**
## _**Governing document**_
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The trustees who served during the year and up to the date of signature of the financial statements were: D Randall
Ms C Critchley R C Wilson P Eskriett (Retired 31 March 2025) D Moody S Emmins
## _**Trustee selection methods**_
Executive Committee elected by the membership at the AGM.
- 2 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **TRUSTEES' REPORT (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## _**Key management remuneration**_
The trustees are considered key management personnel. No trustee receives a remuneration.
All members of the executive committee are experienced professionals in their own right adding extensive value to the objectives of the charity. The trustees are elected by the committee and have been involved in the charity for the whole year.
The charity has a membership structure with a subscription fee of £350/annum or £400/annum for each member.
The trustees are prepared to respond to major issues accordingly.
The trustees' report was approved by the Board of Trustees.
## **D Randall**
Trustee Dated: 26 January 2026
- 3 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF CITY OF LONDON CRIME PREVENTION ASSOCIATION**
I report to the trustees on my examination of the financial statements of City of London Crime Prevention Association (the charity) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
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 that in any material respect:
- 1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Nicholas Parrett FCA Azets 2nd Floor Regis House 45 King William Street London EC4R 9AN United Kingdom
Dated: 30 January 2026
- 4 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2025**
**Notes**
**£**
**£**
**Income and endowments from:**
Donations and legacies
**3**
95,817
-
Charitable activities
**4**
10,000
213,530
Other trading activities
**5**
4,500
-
Other income
**6**
6,505
-
**Total income**
116,822
213,530
**Expenditure on:**
Raising funds
**7**
22,184
-
Charitable activities
**8**
33,384
96,759
Other expenditure
**13**
46,527
-
**Total expenditure**
102,095
96,759
**Net income and movement in**
**funds**
14,727
116,771
**Reconciliation of funds:**
Fund balances at 1 April 2024
48,224
19,710
**Fund balances at 31 March**
**2025**
62,951
136,481|**Total**
**Unrestricted**
**Restricted**
**funds**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
95,817
86,030
-
223,530
-
50,000
4,500
3,000
-
6,505
8,070
-
330,352
97,100
50,000
22,184
17,912
-
130,143
31,295
30,290
46,527
42,362
-
198,854
91,569
30,290
131,498
5,531
19,710
67,934
42,693
-
199,432
48,224
19,710|**Total**
**2024**
**£**
86,030
50,000
3,000
8,070|
|---|---|---|
|||147,100|
|||17,912
61,585
42,362|
|||121,859|
|||25,241
42,693|
|||67,934|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 5 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Current assets**
Debtors
**15**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**16**
**Net current assets**
**The funds of the charity**
Restricted income funds
**17**
Unrestricted funds
**18**|**2025**
**£**
91,200
115,402
206,602
(7,170)|**£**
199,432
136,481
62,951
199,432|**2024**
**£**
26,000
52,714
78,714
(10,780)|**£**
67,934|
|---|---|---|---|---|
|||||19,710
48,224|
|||||67,934|
The financial statements were approved by the trustees on 26 January 2026
D Randall **Trustee**
- 6 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **1.1 Accounting convention**
The financial statements of the charity, 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 of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **1.2 Financial reporting standard 102 - reduced disclosure exemptions**
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
-
the requirements of Section 7 Statement of Cash Flows.
## **1.3 Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **1.4 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 and 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 of resources.
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.
## **1.5 Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment
33% on cost
## **1.6 Taxation**
The charity is exempt from tax on its charitable activities.
## **1.7 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.
- 7 -
**CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
## **3 Income from donations and legacies**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|2,740|2,245|
|Membership fees|93,077|83,785|
||95,817|86,030|
## **4 Income from charitable activities**
||**Unrestricted**|**Restricted**|**Total**|**Unrestricted**|**Restricted**|**Total**|
|---|---|---|---|---|---|---|
||**funds**|**funds**||**funds**|**funds**||
||**2025**|**2025**|**2025**|**2024**|**2024**|**2024**|
||**£**|**£**|**£**|**£**|**£**|**£**|
|**Our Safer City initiative**|||||||
|Grant income|10,000|213,530|223,530|-|50,000|50,000|
- 8 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **4 Income from charitable activities**
## **(Continued)**
## **Charitable trading income**
POCA - the original grant awarded in 2023/24 (£50,000) and subsequent grant in 2024/25 (£30,000) were purely to support the delivery of taxi marshals
East City & Aldgate BIDs (EC&A BIDs) - grant awarded for the continuation of the taxi marshal service during 2024/25 (£40,000)
Community Infrastructure Levy Neighbourhood Fund (CILNF) - grant awarded by the City of London Corporation in March 2025 for the delivery of the 'Our Safer City' initiative (£101,600)
City BIDs - An original grant awarded to support social media advertising (£10,000), followed by a further grant (£24,000) in 2025/26
QCIC - initial donation received (£10,000) to fund support from Safer Business Network (SBN) in 2024/25 followed by a further donation (£7,200) allocated to the cost for data analytics provided by Oxford Partners in 2025/26
Worshipful Company of Security Professionals (WCoSP) - initial donation of £4,730 awarded during 2024/25 to support costs related to 'Our Safer City' followed by a grant specific to training (£10,000)
CoLCPA - donation provided to cover SBN costs (£5,000) and a further donation to cover general costs (£5,000) treated as an unrestricted balance
## **5 Other trading activities**
||**Unrestricted **|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Meeting sponsorship|4,500|3,000|
## **6 Other income**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|AGM Lunch receipts|6,505|8,070|
- 9 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **7 Expenditure on raising funds**
|**Fundraising and publicity**
Other fundraising costs
**Charitable activities**
**Crime**
**prevention**
**expenditure**
**Our Safer**
**City**
**expenditure**
**2025**
**2025**
**£**
**£**
Meeting costs
16,784
-
Taxi Marshal
expenditure
-
30,290
16,784
96,759
Grant funding of
activities (see note 9)
16,600
-
33,384
96,759
**Analysis by fund**
Unrestricted funds
33,384
-
Restricted funds -
general
-
96,759
33,384
96,759|**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
22,184
17,912
**Total**
**2025**
**Crime**
**prevention**
**expenditure**
**Our Safer**
**City**
**expenditure**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
21,098
21,098
26,820
47,918
30,290
-
3,470
3,470
113,543
21,098
30,290
51,388
16,600
10,197
-
10,197
130,143
31,295
30,290
61,585
33,384
31,295
-
31,295
96,759
-
30,290
30,290
130,143
31,295
30,290
61,585|**Unrestricted**
**Unrestricted**
**funds**
**funds**
**2025**
**2024**
**£**
**£**
22,184
17,912
**Total**
**2025**
**Crime**
**prevention**
**expenditure**
**Our Safer**
**City**
**expenditure**
**Total**
**2024**
**2024**
**2024**
**£**
**£**
**£**
**£**
21,098
21,098
26,820
47,918
30,290
-
3,470
3,470
113,543
21,098
30,290
51,388
16,600
10,197
-
10,197
130,143
31,295
30,290
61,585
33,384
31,295
-
31,295
96,759
-
30,290
30,290
130,143
31,295
30,290
61,585|
|---|---|---|
|||**Total**
**2024**
**£**
47,918
3,470|
|||51,388
10,197|
|||61,585|
|||31,295
30,290|
|||61,585|
## **8 Charitable activities**
## **9 Grants payable**
||**Crime**|**Crime**|
|---|---|---|
||**prevention**|
**prevention**|
||**expenditure**|**expenditure**|
||**2025**|**2024**|
||**£**|**£**|
|Grants to institutions:|||
|Livery Hall Donations|1,100|1,000|
|City of London Police Family Day|2,500|3,947|
|Our Safer City|10,000|500|
|Starfish|3,000|3,000|
|CSSC Dinner|-|1,750|
||16,600|10,197|
- 10 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**9**|**Grants payable**||**(Continued)**|
|---|---|---|---|
||-|||
|**10**|**Net movement in funds**|**2025**|**2024**|
|||**£**|**£**|
||The net movement in funds is stated after charging/(crediting):|||
||Fees payable for the independent examination of the charity's financial|||
||statements|2,400|2,010|
## **11 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. **12 Employees**
The average monthly number of employees during the year was:
|The average monthly number of employees during the year was:|||
|---|---|---|
||**2025**|**2024**|
||**Number**|**Number**|
|Sub contractor wages|1|1|
|There were no employees whose annual remuneration was more than £60,000.|||
## **Remuneration of key management personnel**
The remuneration of key management personnel was as follows:
## **13 Other expenditure**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Governance costs|2,970|2,010|
|Wages|43,557|40,052|
|Other expenditure|-|300|
||46,527|42,362|
## **14 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 11 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**15**
**Debtors**
**Amounts falling due within one year:**
Prepayments and accrued income
**16**
**Creditors: amounts falling due within one year**
Other creditors
Accruals and deferred income|**2025**
**£**
91,200
**2025**
**£**
-
7,170
7,170|**2024**
**£**
26,000|
|---|---|---|
|||**2024**
**£**
8,290
2,490|
|||10,780|
- 12 -
## **CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **17 Restricted funds**
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
|**Balance at**
**1 April 2023**
**r**
**£**
- POCA
-
- ECBID & ABID
-
- City Bids
-
- CILNF
-
- QCIC
-
- WCoSP
-
-|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**Transfers**
**Gains and**
**losses**
**Balance at**
**1 April 2024**
**r**
**£**
**£**
**£**
**£**
**£**
50,000
(44,450)
2,000
-
19,710
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
50,000
(44,450)
(2,000)
-
19,710|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**Transfers**
**Gains and**
**losses**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
**£**
30,000
(45,810)
-
-
3,900
40,000
(25,782)
-
-
14,218
10,000
(10,000)
-
-
-
101,600
(4,167)
-
-
97,433
17,200
(10,000)
-
-
7,200
14,730
(1,000)
-
-
13,730
213,530
(96,759)
-
-
136,481|**Movement in funds**
**Incoming**
**esources**
**Resources**
**expended**
**Transfers**
**Gains and**
**losses**
**Balance at**
**31 March 2025**
**£**
**£**
**£**
**£**
**£**
30,000
(45,810)
-
-
3,900
40,000
(25,782)
-
-
14,218
10,000
(10,000)
-
-
-
101,600
(4,167)
-
-
97,433
17,200
(10,000)
-
-
7,200
14,730
(1,000)
-
-
13,730
213,530
(96,759)
-
-
136,481|
|---|---|---|---|
||||136,481|
The restricted fund strictly relates to the delivery of actions related to the Our Safer City - Violence Against Women & Girls and Domestic Abuse (OSC-VAWG&DA) initiative, under the management of the CoLCPA. The initiative involves a broad range of activities including Business Engagement, Safe Havens, Safe Haven App, Ask for Angela, Training & Awareness, Social Media Marketing and a Taxi Marshal service supporting the public, especially lone females, in safely getting home by coordinating the taxi rank at Liverpool Street station. The CoLCPA has received Grant funding from the City of London Corporation Central Funding and Charity Management unit (CILNF) to fund the core project management and marketing of this initiative, and additional donors for specific tasks as detailed in Note 4. Most notably, grants from the East City & Aldgate Business Improvement Districts (EC&A BIDs) have facilitated the provision of the taxi marshal service which is a large proportion of the costs (circa 33%).
- 13 -
**CITY OF LONDON CRIME PREVENTION ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **18 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
||**At 1 April**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At**|**31 March**|
|---|---|---|---|---|---|---|---|
|||**2024**|**resources**|**expended**|||**2025**|
|||**£**|**£**|**£**|**£**||**£**|
|Our Safer City||-|-|(8,600)|10,000||1,400|
|General funds||48,224|116,822|(93,495)|(10,000)||61,551|
|||48,224|116,822|(102,095)|-||62,951|
|**Previous year:**|**At 1 April**||**Incoming**|**Resources**|**Transfers**|**At**|**31 March**|
|||**2023**|**resources**|**expended**|||**2024**|
|||**£**|**£**|**£**|**£**||**£**|
|General funds||42,693|97,100|(91,569)|-||48,224|
The designated fund relates to a specific donation provided by the CoLCPA to kickstart the OSC initiative, including funding for the initial project management, business engagement through SBN and elements of the data analysis and reporting. Any residual funds are used at the discretion of the OSC project team for activities that do not have a funding stream, including incidental costs.
## **19 Analysis of net assets between funds**
|**Analysis of net assets between funds**|||
|---|---|---|
|**Unrestricted**
**funds**
**Restricted**
**funds**
**2025**
**2025**
**£**
**£**
Fund balances at 31
March 2025 are
represented by:
Current assets/(liabilities)
48,224
19,710
48,224
19,710|**Total Unrestricted**
**funds**
**Restricted**
**funds**
**2025**
**2024**
**2024**
**£**
**£**
**£**
67,934
67,934
-
67,934
67,934
-|**Total**
**2024**
**£**
67,934|
|||67,934|
## **20 Related party transactions**
## **Transactions with related parties**
During the year the charity entered into the following transactions with related parties:
- 14 -