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2025-03-31-accounts

Company no. 03944179 Charity no. 1080747

Lifeskills - Learning for Living Report and Unaudited Financial Statements

31 March 2025

Lifeskills - Learning for Living

Reference and administrative details

Reference and administrative details Reference and administrative details
For the year ended 31 March 2025
Company number 03944179
Charity number 1080747
Registered office and The Create Centre
operational address Smeaton Road
Bristol
BS1 6XN
Trustees Trustees, who are also directors under company law, who served during
the year and up to the date of this report were as follows:
Sue Elliot Appointed 16 February 2025
Kevern Jenkin Chair
Julie Lansley
Wendy Parker
Maxine Targett
Lisa Twyman FCCA Treasurer
Edwina Whitwell
Patrons Dr John Hooper
Julie Mytton
Christian Oakland
Katrina Phillips
Colin Whiteside
Errol Taylor
Tom Mullarkey
Centre manager Gemma Graville
Principal bankers The Co-Operative Bank Plc
P.O Box 250
Skelmersdale
WN8 6WT
Independent examiners Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

1

Lifeskills - Learning for Living

Chairman's report

For the year ended 31 March 2025

As we complete our 25th year of safety education, Lifeskills enters its second quarter century with confidence and enthusiasm. Our current messages are very relevant to today’s young people who face a very different world to that facing young people when we started out.

Knife crime associated with young people is particularly worrying so, in partnership with Avon and Somerset Police, we have developed coordinated messages in a new scenario. Funding for this is provided by Avon Metals from the proceeds of the sale of metal ingots melted down from knives handed in to Avon and Somerset Police. We continue to work with all relevant outside organisations to ensure our messages are relevant and up to date.

The Activity Workbook, introduced last year is in its second edition and very much welcomed by schools and individuals alike in providing reminders and follow up reinforcement of messages. Our various Workbook sponsors provide valuable funds for the charity.

Through generous support from a number of organisations we are now able to provide free visiting and travel to around 2500 disadvantaged pupils in the coming year. This means that a number of schools are now able to visit which were unable to previously, due to cost constraints. We have prioritised these schools in our booking system, ensuring that our safety messages get to all.

Volunteer numbers, so vital for delivering our messages, remain stable and sufficient for our programme but, as always, constant work is needed to encourage new volunteers to come forward. We are very grateful for the loyalty and long service shown by so many. This reflects the positive working environment created by our staff. In our 25th year celebrations we have been able to thank and reward 3 volunteers who have been with us from the beginning!

Our Lifeskills branding was becoming a little tired and old fashioned so, again as part of our 25th review we have updated it in digital and paper form and will introduce it carefully ensuring minimal wastage and cost. It has met with a very positive response.

With the challenges today facing young people, Lifeskills safety messages have never been more relevant.

Kevern Jenkin Chairman

2

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

The trustees present their report along with the financial statements of the charity for the year ended 31 March 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from January 2019).

The trustees confirm that they have complied with the duty to have due regard to public benefit guidance published by the Charity Commission.

Mission Statement

To maintain Lifeskills – Learning for Living as a Centre of Excellence dedicated to improving the safety and wellbeing of the community.

The Centre aims to reduce unintentional injury and to promote a safe and healthy lifestyle by influencing attitudes and changing behaviour.

Articles of Association

Lifeskills – Learning for Living is a Company Limited by Guarantee and a Registered Charity governed by its Articles of Association, which were reviewed and updated during 2012.

Trustees have detailed responsibilities to ensure that the Charity delivers its Mission Statement.

Objects of the Charity

Lifeskills – Learning for Living is a safety education Centre based in Bristol. Lifeskills resembles a “village” where realistic “sets” have been built that include a supermarket, houses, garden, a diner, road, a building site, park, dark alley, electricity sub-station, railway line, and beach.

Lifeskills helps children, people with learning disabilities, and professionals working in early years settings learn about safety in a fun and practical way. Every year about 30,000 children in the West of England area require hospital treatment for injuries, many of which could have been prevented through education and training. Throughout the UK, road and home accidents account for around 19 deaths per day. Lifeskills aims to bridge the gap that often exists between knowledge and behaviour, to make a significant contribution to reducing the number of deaths and injuries sustained, that are caused either in the home, on the road or during leisure time.

To achieve this, Lifeskills offers the opportunity to:

3

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

To support activities, Lifeskills:

Achievements and performance

Purpose and Philosophy - Lifeskills is a registered charity committed to reducing the number of unintentional injuries to children and young people and those with learning disabilities. Lifeskills aims to create a safer environment and understands that experimenting and risk-taking are a part of growing up and everyday life and strives to secure low injury rates without compromising health and quality of life.

The need for Lifeskills - Unintentional injury is a leading cause of death among children and young people, second only to cancer. Emergency admissions to hospital are the result of the most serious injuries. An estimated 1 million admissions every year are due to unintentional injuries. Children from the poorest families are five times more likely to die from unintentional injury and sixteen times more likely to die in house fires than children from more wealthy families. They are also more likely to be admitted to hospital and to be admitted with more severe injuries.

Adults with learning disabilities are some of the most vulnerable people in the community and, as the trend is towards as many people living independently as possible, the need for accessible safety training has increased. It has long been recognised that life expectancy for people with learning disabilities is lower than that of the general population and some of this discrepancy is put down to lack of understanding about healthy eating and healthy lifestyles.

Many “accidents” are predictable events that can be prevented by adopting the right safety measures through education and training, which Lifeskills provides.

The Public Benefit of Lifeskills’ work - Lifeskills’ programmes help to reduce unintentional injuries to our main client groups: children, adults with learning disabilities and children with special educational needs. The Lifeskills approach is interactive and bridges the gap that often exists between knowledge and behaviour. It is designed to help people learn about safety in a fun and practical way, specifically in the home, on the road and during leisure time. Within the client groups, the charitable work of Lifeskills is available to all sections of the community in local authority areas covering Bristol, Bath and North East Somerset, North Somerset and South Gloucestershire.

Schools in areas of high health need are given priority booking for sessions and every effort is made to ensure that no schools are disadvantaged by the inability to pay the full entry fee.

Organisation - Lifeskills has a number of Patrons (7) and a Board of Directors (7). The Board meets four times a year to administer the Charity. Lifeskills employs one full-time and four part-time members of staff responsible for the day to day running of the Centre and its programmes, who are responsible to the Board.

Charitable Activities - Lifeskills can deliver four key programmes namely a Children’s Programme, a Special Educational Needs Programme, an Independent Living Programme for adults with learning disabilities and an Early Years Programme, the last of which is currently paused due to funding.

4

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

The Children’s Programme - Lifeskills supports the delivery of the Key Stage 2 Personal, Social and Health Education (PSHE) Curriculum in schools. Lifeskills teaches risk assessment by increasing knowledge, understanding and skill.

Visitor numbers during 2024/5 have increased from the previous year with 10,100 Year 6 Primary School children visiting the Centre during the financial year. This brings the overall total to 215,794.

Our Children’s Programme is highly valued by schools and following their visit, we receive letters from children and teachers acknowledging not only the excitement, but also the learning experience.

For the programme to remain successful and well respected, it is imperative that the content and the method of delivery are regularly reviewed and updated. During the financial year we added a new scenario focusing on knife crime. Changes were made with the advice and support of our partners and have been extremely well received by schools.

The programme is delivered by our guides and huge thanks are due to each and every one of them.

School teachers are asked to complete an “Agreement” for their visit, clearly stating the expectations on both Lifeskills, for the delivery of the programme and on the school to make the necessary arrangements and commitment to follow-up work after the visit.

The Independent Living Programme supports the delivery of the White Paper, 'Valuing People: A New Strategy for Learning Disabilities for the 21st Century' (2001) and the subsequent ‘Valuing People Now; A New Three-year Strategy for People with Learning Disabilities’ (2009). The programme aims to support people with learning disabilities who are working towards living more independently by providing accessible resources and training opportunities. Carers and professionals attend a training session at the Centre in order to use the Lifeskills scenarios to effectively deliver accessible safety and healthy living messages to their service users. A range of resources including DVDs and accessible leaflets/books have been produced in order to extend the safety training beyond their visits.

Visitor numbers increased this year, with 333 visitors accessing the centre – some as one off, one to one visits and others visiting in groups and/or making repeat visits. 31 organisations have benefitted from bringing service users to the centre. 33 people who support people with learning disabilities attended training days held at Lifeskills in order to use the resources to deliver independent living training to their client group.

This year our training sessions and available resources underwent a complete redevelopment and now provide a comprehensive selection of planning and evaluation tools and follow up resources.

We value the links with people working for a wide range of organisations supporting adults with learning disabilities and thank them for their continued support.

The Special Educational Needs (SEN) Programme continues to provide sessions for schools, colleges and children’s services across the region. Numbers also increased for this programme with 254 SEN visitors from 16 different organisations, some of these were repeat visits for small groups of children. Feedback from teachers following these visits is very positive and they were particularly appreciative of the input from the guides.

5

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

Early Years Programme - The Early Years Programme aims to help parents identify the safety concerns that may arise with young children and learn how to overcome them. Activities are currently suspended due to funding cuts.

Partner Organisations - Lifeskills has informal dialogue with each of its Partner Organisations, which is key to Lifeskills’ operational delivery, reflecting current and appropriate practice and standards.

Evaluation and Monitoring - Using Ombea handsets we gather data on pre- and post-visit safety knowledge from visiting pupils. The results show the significant effects this type of learning has. The children answer 6 questions, and results are showing an average improvement from 35% correct answers pre-visit to 80% post-visit. These findings provide key evidence that the Lifeskills approach works and can be used in funding bids and applications.

Information is also collected about the numbers of visitors and where they are from e.g. schools located in disadvantaged areas. This information allows us to identify those schools to be targeted during the phased booking procedure for the next academic year. Teachers complete a satisfaction questionnaire following their visit to Lifeskills, asking them to score all aspects of the visit. Generally, the statistics and additional comments are incredibly complimentary. Any suggestions for improvements are taken into consideration and implemented where possible.

Sharing Best Practice - Lifeskills supports initiatives organised by the Royal Society for the Prevention of Accidents and the Safety Centres Alliance in developing excellent partnerships and sharing best practice.

Fundraising and Finance - Our fundraising strategy is reviewed each year and identifies the following approaches for our core funding: partner organisations, entry fees, charges for training, grant giving bodies and charitable trusts and other general fundraising.

Publicity and Media Coverage - We continue to take opportunities to promote Lifeskills whenever we can.

Meeting our Legal/ Financial/ Risk Management Responsibilities - Lifeskills strives to meet all the requirements of both Company Law and the Charity Commission together with other relevant Legal / Financial obligations. We work closely with our professional consultants: Godfrey Wilson, our independent examination provider; Markel (UK) Ltd, our Insurers and WF Accounting, our Payroll providers. We carry out the requirements of Health and Safety Legislation and Fire Precautions. We consider risk assessment very important, the safety of our workforce being paramount. We have a comprehensive library of policies and procedures, reviewed and updated annually.

We continue to invite our Volunteer Guides and members of staff to apply to become “Members” of Lifeskills, thus affording them the opportunity, in particular, to vote at General Meetings. We welcome those individuals who have joined, as Members, during the year.

Staff List for the year ended 31 March 2025 Centre Manager: Gemma Graville Programme Co-ordinator: Dan Radford Partnerships and Development Manager: Sam Jury Engagement and Development Co-ordinator: Amy Weston Parkes Officer Supervisor: Jane MacDonnell

6

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

Volunteers - We have around 80 volunteers trained as volunteer guides and hosts.

Partners - Lifeskills has the full support of a large number of statutory and voluntary organisations. These include the emergency services and unitary authorities. These partners support Lifeskills through recurring funding and/or resources. Lifeskills’ finances are included within the Financial Accounts section of this Report.

Financial Review

Financial Performance

Income from school entry fees has increased from £80k in 23/24 to £84.3k. This is due to an increase in visitor numbers and a slight increase to entry fees from September 2024.

General donations (including grants from trusts and foundations) are showing a significant increase from £102.8k in 23/24 to £177k in the current year. Nine donations, totalling £31.5k relate to restricted funding that was used either for significant scenario developments or funding free school visits.

Total funds from donations and legacies are showing at £236.9k, which is an increase of £78.6k on last year. Investment income of £1.5k was earned during the year. The amount earned in the prior year was £739.

Expenditure on unrestricted funds increased from £251.3k in the prior year to £260.8k. This was mainly due to a general increase in costs.

Total staff costs for the year were £129.8k, an increase of £12.7k on the prior year. This reflects a reduction in some staff working hours and staff pay rises offered in line with the rise in cost of living.

All expenditure from designated funds of £39.7k is depreciation attributable to the capitalised redevelopment costs. This cost will be incurred on an annual basis over the lifetime of the redevelopment.

This year the result from unrestricted activities was a surplus of £32.8k.

Reserves Policy

The Trustees have determined a policy whereby the unrestricted funds not committed or invested in tangible fixed assets (“free reserves”) held by the Charity should be a minimum of 12 months of expenditure.

Based on current levels of expenditure this figure equates to approximately £250k. The Balance Sheet for the year ending 31 March 2025 shows unrestricted general funds of £264.5k, which meets this requirement.

The target has been set at this level because at the commencement of each year Lifeskills has effectively no guaranteed income other than pre-booked school visits. This level of free reserves would therefore enable Lifeskills to continue for a full year in the event that all income streams ceased. It also provides some degree of security of service continuity to our school visitors.

The reserves policy will be reviewed and updated in the coming year to ensure it remains appropriate for the charity's activities.

7

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

Investment Policy

The investment policy of Lifeskills is embodied in its Articles of Association which state any funds not immediately required for its purposes may be invested in such shares, stocks, funds, securities or property, land or investments as thought fit.

The Directors have always taken the view that it is desirable to hold such investments in liquid form, and as such our Reserves are placed with a variety of bodies that enable Lifeskills to spread its risk and take advantage of the security offered by the Financial Services Compensation Scheme (FSCS).

Lifeskills continues to invest through a number of organisations, whilst at the same time taking advantage of higher interest rates available from medium term investment commitments. This is alongside maintaining sufficient liquid assets to meet all financial obligations.

Future Strategy - The Charity plans to continue and enhance its activities outlined in the forthcoming years, subject to satisfactory funding arrangements. The Operational Plan forms the foundation of ongoing work undertaken.

Risk Review - Lifeskills has conducted its own review of major risks to which the Charity is exposed, both management and operational, and systems have been established to mitigate those risks. These are identified in the Lifeskills Operational Plan. In this regard a fundraising strategy is reviewed annually, allowing for the diversification of fundraising and activities. Partner Organisations - our major supporters and providers of advisory, resource and financial support maintain informal dialogue throughout the year. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the Charity. These procedures are periodically reviewed to ensure that they still meet the needs of the Charity.

As part of the ongoing review of the financial controls within Lifeskills, a review of the insurance portfolio is carried out annually, which identified and confirmed that all risks have been properly assessed and that the levels of indemnity are relevant to the business. Markel (UK) Ltd have been our insurers for the year.

In light of the recent pandemic, we have paid particular attention to the associated risks in running our programmes and have put specific measures in place to address them.

Going Concern - After making appropriate enquiries, the Directors have a reasonable expectation that the charity has adequate resources to continue in operation for not less than twelve months from the date of this report. The Directors have therefore used the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

8

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

Structure, governance and management

Board of directors

The Directors of the Charitable Company (“the charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the “trustees”. As set out in the Articles of Association the Chairman of trustees is nominated by the Board which will also nominate a further four trustees – thus making a minimum total of five. No trustee shall be re-appointed if he/she shall have been in office for a continual period of 12 years.

As stated in the Governing Document:

It is crucial that any trustee joining feels enthusiastic and committed to the vision, values, mission and purpose of Lifeskills. A skills audit may be carried out and regularly monitored by the current trustees to clarify what gaps need to be filled when a trustee leaves or a new trustee is taken on.

Potential trustees must be above the age of 18 and have skills or experience that have been identified as being of benefit to the charity. They may be approached in a variety of ways including word of mouth, emails, professional networks, and advertisements. Candidates that have expressed an interest in becoming a trustee will be contacted by the Chairman or Centre Manger by phone, video call or face-to-face to explore whether they would be appropriate and wish to continue. If they wish to proceed further, they are invited to:

If it is then decided that the new person can be taken on as trustee, eligibility checks will be followed up including reference requests and DBS checks where necessary. They will receive an induction and requested to declare any conflicts of interest.

Partner Organisations

The following organisations pledged their financial and/or resource support:

Avon & Somerset Constabulary National Grid Avon Fire and Rescue Service North Somerset Council Avon Metals RelyOn Services Bristol City Council South Gloucestershire Council Electrical Safety First Specsavers GWR Wales and West Utilities Milne Wealth Management Yunex Traffic Network Rail

9

Lifeskills - Learning for Living

Report of the trustees

For the year ended 31 March 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of the charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the income and expenditure of the charity for that period. In preparing those financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Independent examiners

Godfrey Wilson Limited were re-appointed as independent examiners to the charitable company during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 14 July 2025 and signed on their behalf by

Kevern Jenkin

Kevern Jenkin (Chair)

10

Independent examiner's report

To the trustees of

Lifeskills - Learning for Living

I report to the trustees on my examination of the accounts of Lifeskills - Learning for Living (the charitable company) for the year ended 31 March 2025, which are set out on pages 12 to 23.

Responsibilities and basis of report

As the trustees of the charitable 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 charitable 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 the charitable company's accounts as carried 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

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. 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 (ICAEW), which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 accounts to be reached.

William Guy Blake

Date: 14 July 2025 William Guy Blake ACA Member of the ICAEW For and on behalf of: Godfrey Wilson Limited

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

11

Lifeskills - Learning for Living

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

Restricted Unrestricted
Note
£
£
Income from:
Donations
3
31,535
205,380
Charitable activities
4
-
86,661
Investments
-
1,554
Total income
31,535
293,595
Expenditure on:
Raising funds
-
67,072
Charitable activities
19,803
193,732
Total expenditure
6
19,803
260,804
Net income / (expenditure)
11,732
32,791
Transfers between funds
-
-
Net movement in funds
7
11,732
32,791
Reconciliation of funds:
Total funds brought forward
6,261
287,002
Total funds carried forward
17,993
319,793		 2025
Total
£
236,915
86,661
1,554
325,130
67,072
213,535
280,607
44,523
-
44,523
293,263
337,786		 2024
Total
£
158,312
84,857
739
243,908
59,153
203,346
262,499
(18,591)
-
(18,591)
311,854
293,263

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 16 to the accounts.

12

Lifeskills - Learning for Living

Balance sheet

As at 31 March 2025

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Current asset investments
12
Cash at bank and in hand
Liabilities
Creditors: amounts falling due within 1 year
13
Net current assets
Net assets
15
Funds
16
Restricted funds
Unrestricted funds
Designated funds
General funds
Total charity funds		 £
9,225
75,732
223,615
308,572
(26,046)		 2025
£
55,260
282,526
337,786
17,993
55,260
264,533
337,786		 2024
£
89,172
10,442
-
210,816
221,258
(17,167)
204,091
293,263
6,261
89,172
197,830
293,263

The directors are satisfied that the company is entitled to exemption from the provisions of the Companies Act 2006 (the Act) relating to the audit of the financial statements for the year by virtue of section 477, and that no member or members have requested an audit pursuant to section 476 of the Act.

The directors acknowledge their responsibilities for:

These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

Approved by the trustees on 14 July 2025 and signed on their behalf by

Kevern Jenkin

Kevern Jenkin (Chair)

13

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies

Lifeskills - Learning for Living is a charitable company limited by guarantee registered in England and Wales. The registered office address is The Create Centre, Smeaton Road, Bristol, BS1 6XN.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Lifeskills - Learning for Living meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

d) Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the bank.

e) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

14

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

f) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

g) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities based on the proportion of direct costs as follows: 2025 2024 Raising funds 18% 16% Charitable activities 82% 84%

h) Tangible fixed assets

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Leasehold improvements 10 years straight line Computer equipment 4 years straight line

Items of equipment are capitalised where the purchase price exceeds £1,000.

i) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid.

j) Current asset investments

Current asset investments consist of balances held on short term deposit in interest bearing accounts with a maturity date between three and twelve months. Such investments are measured at their fair value.

k) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

15

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

m) Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently recognised at amortised cost using the effective interest method.

n) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The key source of estimation uncertainty that has a significant effect on the amounts recognised in the financial statements is depreciation as described in note 1h above.

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income / (expenditure)
Transfers between funds
Net movement in funds		 Restricted
£
£
22,000
136,312
-
84,857
-
739
22,000
221,908
-
59,153
11,179
192,167
11,179
251,320
10,821
(29,412)
(4,560)
4,560
6,261
(24,852)
Unrestricted		 2024
Total
£
158,312
84,857
739
243,908
59,153
203,346
262,499
(18,591)
-
(18,591)

16

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

3. Income from donations

Donations
Grants from partner organisations
Grants from trusts and foundations
Total income from donations
Prior period comparative:
Donations
Grants from partner organisations
Grants from trusts and foundations
Total income from donations
Income from charitable activities
School entry fees
Other income
Total income from charitable activities		 Restricted
£
£
-
15,035
4,948
55,000
26,587
135,345
31,535
205,380
Restricted
£
£
-
28,222
-
55,500
22,000
52,590
22,000
136,312
2025
Total
£
84,311
2,350
86,661
Unrestricted
Unrestricted		 2025
Total
£
15,035
59,948
161,932
236,915
2024
Total
£
28,222
55,500
74,590
158,312
2024
Total
£
80,007
4,850
84,857

4. Income from charitable activities

All income from donations in the current and prior period is unrestricted.

5. Government grants

The charitable company receives government grants, defined as funding from South Gloucestershire Council, North Somerset Council, Bristol City Council, PCC Avon & Somerset, National Lottery and Network Rail to fund charitable activities (2024: as above, excluding National Lottery and Network Rail). The total value of such grants in the period was £75,698 (2024: £24,380). There are no unfulfilled conditions or contingencies attaching to these grants.

17

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

6. Total expenditure

Raising
funds
£
Office costs
-
Consultancy
20,160
Staff costs (note 8)
37,872
Volunteer costs
-
Development
-
Printing and stationary
-
Advertising and marketing
4,032
Accountancy and independent examination
-
Depreciation
-
Insurance
-
Premises
-
Loss on disposal of fixed assets
-
Sub-total
62,064
Allocation of support and governance costs
5,008
Total expenditure
67,072
Total governance costs were £2,760 (2024: £2,580).		 Charitable
activities
£
-
-
81,428
7,540
6,137
7,775
-
-
39,684
-
44,100
4,218
190,882
22,653
213,535		 £
10,087
-
10,466
-
-
-
-
3,240
-
3,868
-
-
27,661
(27,661)
-
Support and
governance
costs		 2025 Total
£
10,087
20,160
129,766
7,540
6,137
7,775
4,032
3,240
39,684
3,868
44,100
4,218
280,607
-
280,607
Prior period comparative:
Office costs
Consultancy
Staff costs (note 8)
Volunteer costs
Development
Printing and stationary
Advertising and marketing
Accountancy and independent examination
Depreciation
Insurance
Premises
Sub-total
Allocation of support and governance costs
Total expenditure		 Raising
funds
£
-
16,800
33,846
-
-
-
4,128
-
-
-
-
54,774
4,379
59,153		 Charitable
activities
£
-
218
74,640
9,262
8,541
8,887
-
-
37,528
-
42,000
181,076
22,270
203,346		 £
11,253
-
8,571
-
-
-
-
3,060
-
3,765
-
26,649
(26,649)
-
Support and
governance
costs		 2024 Total
£
11,253
17,018
117,057
9,262
8,541
8,887
4,128
3,060
37,528
3,765
42,000
262,499
-
262,499

18

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

7. Net movement in funds

This is stated after charging:

Loss on disposal of fixed assets
Depreciation
Trustees' remuneration
Trustees' reimbursed expenses
Independent examiner's remuneration (excluding VAT)		 2025
£
4,218
39,684
Nil
Nil
2,300		 2024
£
-
37,528
Nil
Nil
2,150

In common with other charities of our size and nature we use our independent examiners to assist with the preparation of the financial statements.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs		 2025
£
120,811
4,019
4,936
129,766		 2024
£
109,790
2,944
4,323
117,057

No employee earned more than £60,000 during the current or prior period.

The key management personnel of the charitable company comprise the Centre Manager and the Partnership and Development Manager. The total employee benefits of the key management personnel were £74,333 (2024: £65,563).

Average head count 2025
No.
5		 2024
No.
5

9. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

19

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

10. Tangible fixed assets

£
Cost
At 1 April 2024
361,559
Additions in year
-
Disposals in year
(4,560)
At 31 March 2025
356,999
Depreciation
At 1 April 2024
275,360
Charge for the year
35,700
Disposals in year
(342)
At 31 March 2025
310,718
Net book value
At 31 March 2025
46,281
At 31 March 2024
86,199
11. Debtors
Trade debtors
Prepayments
12. Current asset investments
Short term deposits
Leasehold
improvements		 £
5,946
9,990
-
15,936
2,973
3,984
-
6,957
8,979
2,973
2025
£
8,716
509
9,225
2025
£
75,732
75,732
Computer
equipment		 Total
£
367,505
9,990
(4,560)
372,935
278,333
39,684
(342)
317,675
55,260
89,172
2024
£
10,136
306
10,442
2024
£
-
-

20

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

13. Creditors : amounts due within 1 year

Trade creditors
Accruals
Deferred income (note 14)
14. Deferred income		 2025
£
6,777
5,157
14,112
26,046		 2024
£
1,345
3,016
12,806
17,167
Deferred income
At 1 April
Deferred during the year
Released during the year
At 31 March		 2025
£
12,806
14,112
(12,806)
14,112		 2024
£
-
12,806
-
12,806

Deferred income relates to school entry fees invoiced in advance of attendance.

15. Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2025
Tangible fixed assets
Current assets
Current liabilities
Net assets at 31 March 2024
Prior period comparative:		 £
-
17,993
-
17,993
£
-
6,261
-
6,261
Restricted
funds
Restricted
funds		 £
55,260
-
-
55,260
£
89,172
-
-
89,172
Designated
funds
Designated
funds		 £
-
290,579
(26,046)
264,533
£
-
214,997
(17,167)
197,830
General
funds
General
funds		 Total
funds
£
55,260
308,572
(26,046)
337,786
Total
funds
£
89,172
221,258
(17,167)
293,263

21

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

16. Movements in funds

At 1 April
2024
£
Restricted funds
County Lines project
5,021
Carbon Monoxide project
1,240
GWR Railway improvements
-
Ombea Evaluation
-
Knife Crime Scenario
-
NR Railway Improvements
-
Funded Visits
-
Total restricted funds
6,261
Unrestricted funds
Designated funds:
Fixed assets fund
89,172
Total designated funds
89,172
General funds
197,830
Total unrestricted funds
287,002
Total funds
293,263		 Income
£
-
-
10,100
3,073
5,414
448
12,500
31,535
-
-
293,595
293,595
325,130		 £
(5,021)
(1,240)
(3,907)
(3,073)
(5,414)
(448)
(700)
(19,803)
(39,684)
(39,684)
(221,120)
(260,804)
(280,607)
Expenditure		 £
£
-
-
-
-
-
6,193
-
-
-
-
-
-
-
11,800
-
17,993
5,772
55,260
5,772
55,260
(5,772)
264,533
-
319,793
-
337,786
Transfers
between
funds
At 31 March
2025		 £
£
-
-
-
-
-
6,193
-
-
-
-
-
-
-
11,800
-
17,993
5,772
55,260
5,772
55,260
(5,772)
264,533
-
319,793
-
337,786
Transfers
between
funds
At 31 March
2025
17,993
55,260
55,260
264,533
319,793
337,786

Purposes of restricted funds County Lines project Funding to design and implement a scenario to educate visitors on the dangers posed by County Lines gangs.

Carbon Monoxide project

Funding to update scenariors and educate visitors on the dangers posed by Carbon Monoxide.

GWR Railway improvements Funding to make physical improvements to the railway scenario and redevelop the Learning disability programme, including retraining all practitioners and adding railway specific LD information.

Ombea Evaluation

Funding for the purchase of an Ombea evaluation quiz system to carry out external, follow up evaluation of the Children's Programme.

Knife Crime Scenario

Funding to educate children about knife crime. Covered costs of setting up and running a brand new scenario, training all volunteers and holding a launch event.

22

Lifeskills - Learning for Living

Notes to the financial statements

For the year ended 31 March 2025

16. Movements in funds (continued) Purposes of restricted funds (continued)

NR Railway Improvements Funding to make scenario updates on the railway scenario.

Funded Visits

Provides fully funded visits to children in areas of high health need.

Purposes of designated funds

Fixed assets fund

This fund recognises the charity's funds held as fixed assets.

Purposes of transfers between funds

The transfer from the general fund to designated funds is the net of fixed asset additions and disposals within the year.

Restricted funds
County Lines project
Carbon Monoxide project
Total restricted funds
Unrestricted funds
Designated funds:
Fixed assets fund
Total designated funds
General funds
Total unrestricted funds
Total funds
Prior period comparative:		 At 1 April
2023
£
-
-
-
122,140
122,140
189,714
311,854
311,854		 Income
£
10,000
12,000
22,000
-
-
221,908
221,908
243,908		 £
(4,979)
(6,200)
(11,179)
(37,528)
(37,528)
(213,792)
(251,320)
(262,499)
Expenditure		 £
-
(4,560)
(4,560)
4,560
4,560
-
4,560
-
Transfers
between
funds		 £
5,021
1,240
At 31 March
2024
6,261
89,172
89,172
197,830
287,002
293,263

17. Related party transactions

There were no related party transactions in the current or prior period.

23