Registered number: 04141850 Charity number: 1086897 HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 harbour working for safer communities womens aid national quality standard 2024-2027 Registered with FR FUNDRAISING REGULATOR GOIIIG BEUO INVESTORS IN PEC:PLE° North East Better Health at Work Award Gold Award espec We invest in people Silver ACCRÉDITED WHITE/ RIBBON ACCREDITED WORKING TOGETHER TO END MALE VIOLENCE AGAINST WOME14
HARBOUR SUPPORT SERVICES (A company limited by guarantee) CONTENTS Page Reference and administrative details of the charity, its Trustees and advisers Trustees. report 2-11 Independent auditors. report on the financial statements 12-15 Statement of financial activities 16 Balance sheet 17-18 Statement of cash flows 19 Notes to the financial statements 20-38
HARBOUR SUPPORT SERVICES (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024 Trustees Marilyn Davies {resigned 1 April 2024) Fransca Cosstick, Vice Chair Stefan Klidzia {resigned 30 September 2023) Chrisline Mulgrew Louise Hurst Wendy Morris Victoria Duncan. Chair Carol Menabawey (appointed 23 October 2023) Debra McKittrick (appointed 7 May 2024) Company registered number 04141850 Charity registered number 1086897 Registered office 8 Sydenham Road Hartlepool TS25 1QB Chief executive officer Lesley Gibson Independent auditors Waltons Business Advisers Limited Chartered Accountants Maritime House Harbour Walk The Marina Hartlepool TS24 OUX Bankers Lloyds Bank PLC 128-132 York Road Harllepool TS26 9DD Solicitors Ward Hadaway LLP 102 Quayside Newcastle Upon Tyne NE13DX Page 1
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Trustees present their annual report together with the audited financial statements of the charity for the year 1 April 2023 to 31 March 2024. The annual report serves the purposes of both a Trustees, report and a directors, report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable companls governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the charity qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Background to our Work The UK govemment's definition of domestic abuse is °any incident or pattern of incidents of controlling, coercive, threatening behaviour, violence, or abuse between those aged 16 or over who are, or have been, intimate partners or family members regardless of gender or sexuality. The abuse can encompass, but is not limited to psychological, physical. sexual. financial. emotional.. The trauma of experiencing Violen and abuse damages physical and emotional health and can have long- lasting negative impacts across a wide range of health. social and economic outcomes. It increases individuals, risks of a broad range of health damaging behaviours and reduces their life prospects in terms of education, employment, and social and emotional wellbeing. The burden of abuse falls heaviest on victims and their families, but also affects those who witness abuse. live with abuse. and fear abuse. Domestic abuse occurs across our society, regardless of age, gender. race, sexuality, wealth, and geography of the victim or abusers, however evidence shows that women disproportionately experience domestic abuse. This is an internationally recognised phenomenon rooted in gender inequality and historic gender-based roles. Our Experience and Track Record Harbour is a specialist domestic abuse charity which has worked for 50 years to improve the lives of individuals and families affected by domestic abuse. In the financial year 2023124, Harbour supported over 10,270 clients in its domestic abuse services across the Northeast making us one of the largest specialist providers in the country. During 2023124 Harbour was contracted to provide domestic abuse services across eight local authority areas.. North Tyneside, Northumberland, County Durham. Darlington, Hartlepool, Stockton, Redcar & Cleveland, Newcastle and Middlesbrough. These contracts were secured through a rigorous tendering process and our services are subjected to regular reviews by commissioners to confirm that we maintain consistently high standards. The breadth of our operations means services are continuously improving as we reflect on and respond to learning from all Servi and geographical areas. We remain committed to the same principles held by those who fonned the organisation in 1974, namely that everyone has the right to live free from Violen and abuse, but we have also learnt how to run an effective business and become true specialists in our field. We have not taken a dogmatic approach to our work; we have expanded our services to work with those who perpetrate abuse and now offer a truly family focussed response to those affected by domestic abuse. The values which define us are rooted in our ability to work withoutjudgement and with empathy and compassion whilst enabling clients to help themselves. as it is through their own empowerment that they will secure a life free from violence and abuse. Harbour has a good record of steady growth and business development; over the past six years income has Page 2
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 risen by 83 %. Our growth has been steady and planned, mostly secured through winning contracts with local authorities to deliver local services and we have further strengthened our infrastructure over time to support and sustain our growth. Our Current Services Refuges Harbour offers sixty-three units of refuge accommodation to women and any children who are leaving an abusive relationship, across our seven refuge projects in Northumberland. North Tyneside, two in County Durham, Stockton, Hartlepool and Redcar & Cleveland. The refuges offer open access. 24-hour cover and a range of support and guidance services for women and children. We also have over 31 dispersed properties where clients live semi-independently but with a more intensive support package than a community-based client. Those leaving the refuge or dispersed properties are provided with ongoing support as they establish a new home and re-integrate themselves into the community. Community Based Services The Outreach Service provides community-based support and guidance to women and men who are living with or have experienced domestic abuse. Our focus is on increasing the safety and welfare of clients and any children and empowering them to start to make positive changes in their lives. Following a needs and risk assessment, support plans are devised with the client which might cover issues such as= safety, legal, health, parenting, self-esteemlconfidence. employmenueducation, etc. The service is delivered one to one and through groupwork. We currently deliver outreach services in Northumberland, North Tyneside, County Durham. Darlington, Hartlepool, Stockton, and Redcar & Cleveland. Harbour delivers the IDVA (Independent Domestic Violence Advisor) service to high-risk victims of domestic abuse across Stockton, Hartlepool, Redcar & Cleveland. Darlington. County Durham, Northumberland, and North Tyneside. We support clients at the specialist domestic violence courts in Teesside, County Durham and Northumberland, working closely with colleagues in the Police and other criminal justice agencies. The team works collaboratively with other specialist organisations to help victims to reduce the potential for hami, including those at risk from so called honour-based abuse, forced marriage and female genital mutilation. We also have specialist IDVA roles including hospital based IDVAS, mental health IDVAS, GP IDVA and Court based IDVAS in DurhamlDarlington and Cleveland and Young Person's IDVAS in North Tyneside, DurhamlDarlington, and Cleveland. Children & Young People's Service The Children & Young People's team works therapeutically with childrenlyoung people aged beeen O and 18 years who are living with or have lived with domestic abuse. Services include 1 to 1 and group programmes which cover" emotional intelligen, worries and cOnrnS. self-esteem. blame. anger management, etc. Comic Relief funded an Early Yearfs project for 3 years across our refuges to support pregnant mums and Ihose with children under 4 to mitigate the harms caused by domestic abuse. This funding has now ended and we are looking at alternative funding streams to allow us to continue this valuable work. We have specialist teams working with adolescents who are experiencing abuse within interpersonal relationships and deliver specialist work with young people demonstrating abusive behaviours towards parentslcarers to reduce the risks and guide the young people to change their behaviours. Preventions service Harbour's preventions Servi works with men and women who are abusive and controlling towards their partners or family members, offering a range of interventions from awareness raising sessions through to full behaviour change programmes. The long-temi programme carries the 'Respect' accreditation which indicates that it operates to the highest professional standards and puts victim safety at the heart of its operation. The Page 3
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 team offers services in Stockton, Har11epool, Durham, Darlington. Middlesbrough, Redcar & Cleveland, North Tyneside, Newcastle and Northumberfand. Interventions with abusers are offered alongside Harbour's Victim Safety support, to ensure the views of the victim are reflected in the assessment process and when we measure the impact of the setvice. Harbour is also commissioned by Respect to offer their Make a Change programme in County Durham, which provides an early Inteents'On offer to those using hamiful behaviours in their relationships. Counselling Harbour provides specialist counselling services in Stockton, Hartlepool, Durham, Darlington. Redcar & Cleveland and North Tyneside to women and men affected by domestic abuse. Harbour is a member of the British Association of Counselling and Psychotherapy and as such operates within the BACP Ethical Framework. Partnership Work Working closely with partner agencies. we continue to offer a multi-agency response to our clients and their families. In each of the areas in which we work we have developed strong links at practitioner and strategic levels to ensure we can offer the best service to clients. Harbour has staff co-located within multi agency teams to provide specialist domestic abuse advice including Durham Constabulary, and several social care and early intervention teams, including multi agency safeguarding hubs. Training Harbour delivers training to staff from a range of organisations about domestic abuse and its impact on families, including as part of the Local Safeguarding Children's Board training programmes. These services can be tailored to meet the organisation's needs and cover issues such as safety planning and working with perpetrators. During 2024 we also developed a new role that works closely with local authorities as part of their workforce development, to deliver training in line with legislation and ensure domestic abuse and local services remain at the forefront of local authority delivery. Our Staff The quality and effectiveness of our ServIS is significantly influenced by the attitude and competence of the staff we employ, hence our commitment to recruiting the best candidates then inducting, training, supervising, and supporting them effectively. We employ over 200 staff who are committed and passionate about the work we undertake and provide them with ongoing personal and professional development throughout their employment. This enables us to provide a quality service which delivers outcomes for clients. Harbour has been an Investor in People organisation since 2006. and a review in 2022 confirnied our 'Silver' accreditation. We also hold the Gold Better Health at Work Award for our commitment to promote health and wellbeing at home and work. Our Approach to Support Our approach to support puts the client and their needs and wishes at the forefront. Many of those referred to Harbour for support have experienced significant trauma from domestic abuse and our work with them needs to be 'trauma-informed' or we will fail to engage with them and provide effective support. We seek to understand and acknowledge the strengths within families to build upon these and in turn identify and evaluate the difFiculties and risks they are facing and seek to minimise these. Our role is not to direct the actions of our clients but to provide them with understanding and awareness of their situation and the options available to them. Safeguarding is always a priority, to ensure that vulnerable adults and any children living with domestic abuse are protected from further harm. We collaborate in effective partnerships with multiple organisations as the issues facing our clients cannot be met by the efforts of one organisation but rather the combined and co-ordinated efforts of many organisations with the shared purpose of enabling individuals and families to thrive free from abuse. Page 4
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Review of the Year Demand for our services has continued to increase in 2023124 across all areas and all services. Our achievements in 2023124.. Appointed to deliver preventions work in Newcastle. working alongside Respect and OPCC. following a full procurement exercise. Launched new accommodation based Servi in Hartlepi)ol, working with clients with multiple unmet needs. Received further Respect accreditation status for our Make a Change services. Continue to be innovative in relation to creating new opportunities. This includes a dedicated workforce development role working closely with the local authority to provide training and development opportunities. Awarded the Women's Aid Standards after going through a rigorous assessment process. Accommodated further increases in referrals through the year, working with more clients than in any previous year. Received the Investors in People award for UK Employer of the Year for Silver at an awards ceremony. We are proud to have secured a significant social investment loan from Social and Sustainable Capital (SASC) to expand our range of safe accommodation for those escaping abuse. As a result of our work we have enabled victims to increase their safety, reduce the risks they are facing and in turn improve the quality of their lives. We have enabled children and young people to recover from their experiences of domestic abuse, see that they are not to blame and helped them to aspire for their future. We have also given those being abusive the tools and support they need to make changes in their lives which will have a positive impact upon them. their families, and the wider community. OUR AIMS & ASPIRATIONS Objects The Charity's objects are specifically restricted to relieve the needs of families and individuals affected by domestic abuse. Our Vision Working towards a society free from violence and abuse. Our Values We have committed to upholding the following values in all that we do= Respectful Empowering Safe Passionate Equal Client-focused Trustworthy Page 5
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our Aims Our aims are: Enable families & individuals to improve their lives by providing advice. support. and information to victims of domestic abuse. Enable adults experiencing domestic abuse to improve their lives by providing safe. quality accommodation and support for them and any children. Enable children & young people experiencing domestic abuse to increase their safety and lead healthy, productive lives. Challenge and change the behaviours of those who perpetrate domestic abuse to improve the safety of victims and children. Develop and innovate new services which improve the lives of families and individuals experiencing domestic abuse. Review and continuously improve services in line with the needs of all stakeholders. Deliver quality services by working effectively and efficiently. Engage with the communities we serve. Our longer-term aims are: To sustain our position as the primary provider for domestic abuse services in the North of England. To seek opportunities to develop and extend ServIS to enable business growth. Our Public Benefit Since 1974 Harbour has worked to achieve positive outcomes for vulnerable families through services addressing domestic abuse. Positive outcomes of this work include improved safety for victims and their families, improved mental and physical health, increased self-esteem and confidence, opportunities to access training, education and employment. achievement of children and young people at school. reduced offending behaviours amongst perpetrators and young people. In 2023124 services were offered across County Durham. Hartlepool, Stockton. North Tyneside. Northumberland, Redcar & Cleveland, Middlesbrough. Newcastle and Dartington. Refuge services are offered to all women and any children. outreach services are available for men, women and children, counselling services can be accessed by men and women aged over 17. the preventions service is open to men and women aged 18+ Referral criteria are well publicised and ensure services are targeted at those with greatest need, to safeguard vulnerable children. young people. and adults at risk of harm. Harbour can be contacted by those needing support 24 hours a day, 7 days a week through the telephone and through private messaging on its social media channels and Live Chat on the website. The Trustees and Directors consider that they have complied with their duty in Section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Charity Commission. Our approach to Fundraising Harbour is registered with the Fundraising Regulator and upholds its fundraising principles and code of practice, which includes how we would deal with vulnerable people in our fundraising activities. Registration with the regulator commits Harbour to following the highest standards in all its fundraising activities, to act with respect and integrity in its dealings with supporters. to welcome feedback and act when required and to maintain confidentiality and comply with the GDPR regulations. The organisation is transparent about how it uses donations and gives feedback to supporters on the impact of their donation. Page 6
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Harbour also has a complaints produre for tts fundraising activities and has not received any fundraising complaints during the year. Our Future Plans Harbour's priorities for the coming year and beyond are to: Ensure those with lived experience continue to influence the development of our services. Maintain current contracts through tendering processes. Secure new funding to enhance present service levels. Seek opportunities to develop and deliver innovative ServIS to meet the needs of individuals and families and reduce the impact and Inciden of domestic abuse. Continue to develop services which are family focused and trauma infomied. Work in a co-ordinated way with other organisations to meet the needs of families. Promote Harbour as a leading provider of domestic abuse seNices across the region. Enhance Harbour's involvement within multi agency networks across the region. Continue to invest in staff training and development and staff wellbeing to ensure Harbour provides high quality services. Develop the housing offer across Harbour support ServIS Ensure domestic abuse remains a regional and national priority. Objectives and activities Achievements and performance FINANCIAL REPORTS • Principal funding Project Funding sources Income Expenditure Refuge Accommodation Darlington Borough Council Stockton Borough Council North Tyneside Council Hartlepool Borough Council Durham County Council Northumberfand County Council Redcar and Cleveland Borough Council Rent £1,679.913 £1,804,632 Adult Services Dadington Borough Council Stockton Borough Council North Tyneside Council Hartlepool Borough Council Durham County Council Northumberfand County Council Redcar and Cleveland Borough Council Cleveland PCC £3,958,404 £3,808,522 Page 7
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Children & Young People Stockton Borough Council Durham County Council Hartlepool Borough Council North Tyneside Council Northumbedand County Council Redcar and Cleveland Borough Council Children in Need £590,162 £616,099 Preventions Durham County Council Stockton Borough Council Northumber1and County Council Redcar and Cleveland Borough Council Hartlepool Borough Council Home OfFice £657,631 £676,761 Overall the charity had a net surplus in the year of £18,646. This is made up of a deficit on unrestricted funds of £184,331. after transfers into projects and a surplus. after transfers. on restricted funds of £202,977. The charity has restricted reserves of £1.559.523 and unrestricted reserves have decreased to £553,112. The charity is holding the majority of its reserves in deposit accounts. Investment policy and perfomiance The Trustees and Directors are permitted by the Articles of Association to invest any surplus funds of the charity not immediately required for the furtherance of its objects. The agreed policy is to place such funds on deposit in a high interest-bearing bank account which will still allow access to the funds if necessary. The rate of interest reiVed is considered adequate. Reserves policy Harbour works within its agreed Reserves Policy which takes account of the organisation's future needs. opportunities, contingencies. and risks. The minimum level of reserves required is based upon the following: Four months. running costs (support salaries, utilities. rent, administration etc) this comes to £286k. Redundancy I maternity cover requirements of £50k Cover for retrospective funding payments to cover the gap beeen incurring costs of undertaking work and receiving the grant of £50k. In total this comes to £386k. At the year-end Harbour had unrestricted reserves of £553,112 of which free reserves are £491,273, which is greater than the target reserves. The Trustees have designated £372,793 leaving undesignated reserves of £118,480. Harbour uses any income that is not restricted by its source towards the reserves target. Page 8
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management Constitution The company is a charitable company limited by guarantee and was set up by a Memorandum of Association on 16 January 2001. In 2007, the company changed its name from North Tees Women's Aid to Harbour Support SeNices. A revised Articles of Association was adopted by Special Resolution on 20 March 2013. Methods of appointment or election of Trustees The Board of Management comprises up to 12 trustees who are appointed following a rigorous selection procedure. • Organisational structure and decision4naking policies Harbour is administered by a board of unpaid Trustees serving alongside the paid Chief Executive and senior leadership team. The Chief Executive oversees the operations on a daY-tdaY basis under delegated authority and reports to the Board. which approves major decisions and has overall responsibility for all Harbour activities. • Policies adopted for the induction and training of Trustees Harbour has policies, a code of conduct and Handbook for Trustees to ensure they are informed about all aspects of the organisation and what is expected of their role. Trustees can access training via a range of intemal and external training opportunities to ensure they have the skills and knowledge to perform their duties. Wider network Harbour is a full member of the Women's Aid Federation of England. the British Association of Counselling and Psychotherapy and Respect. Pay policy for key management personnel Harbour's pay policy offers fair pay to attract and keep appropriately qualified, eXperiend staff to lead, manage, support, and deliver the charitys aims. The Trustees and Directors are responsible for setting the remuneration level for the charity's Chief Executive. This post then has delegated responsibility to set and review salaries for other staff. When setting and reviewing the Chief Executive's remuneration the Trustees and Directors consider.. the purposes, aims and values of the charity. and its beneficiaries, needs, how this affects pay policy for all employees, and for the senior staff in particular. how pay is linked to the skills, eXPerienS. and competencies that the charity needs from its Chief Executive, the CharItS current business plan. the charitWs ability to pay. how increasing pay, particularly at senior levels, would be perceived by employees, donors, and beneficiaries, whether it's affordable, including in the longer temi (based on a risk assessment of future income and expenditure), information on pay policies and praCtIS in other organisations that could help guide a decision on whether a level of pay is fair. the wider 'employment offer, they can make, where pay is one part of a package that includes personal Page 9
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management (continued) development, personal fulfilment, and association with the charitys cause. • Financial risk management The Trustees are aware of the key risks facing the business and ensure measures are in place to mitigate these. To mitigate the risk of losing income through the loss of a contract or end of a grant. Harbour maintains the delivery of quality servIs. prepares quality tender submissions and pro-actively seeks funds from grant givers. To mitigate the potential of fraud leading to financial loss. the organisation has financial control systems which are monitored by the Chief Executive. Regular reports are made to the Board on the working of these systems in relation to any major risks identified in connection with the CoMpanS activities and their mitigation. The control systems include financial management policies, covering effective financial management, business planning. budget monitoring, delegated authorities. audited accounts. and risk management. These policies are reviewed on an annual basis. To mitigate the risks presented by staff worf(ing with vulnerable adults and children, Harbour operates safe recruitment practices including conducting Disclosure Bureau System checks for all staff, volunteers and trustees and Veri.ng references. In addition, a robust staff supervision system is in place and an annual appraisal process. In relation to health and safety, Harbour conducts regular risk assessment of work activities, {including lone working), buildings and fire safety. These are documented in Health & Safety policies which are reviewed at least every two years. Harbour also has a Business Continuity Policy which was thoroughly tested through the Covid pandemic and has proved effective in maintaining operations and enabling staff to work safely. A comprehensive Risk Register is available should further detail be required. Page 10
HARBOUR SUPPORT SERVICES (A company limited by guarantee) TRUSTEES. REPORT ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Trustees, responsibilities The Trustees (who are also the directors of the charity for the purposes of company law) are responsible for preparing the Trustees. report and the financial statements in accordance wth applicable law and United Kingdom Accounting Stsndards (United Kingdom Generalty Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial . Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the stste of affairs of the charity and of its incoming resources and application of resources. including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consistently. observe the methods and principles ofthe Charrties SORP (FRS 102): make judgments and accounting estimates thai are reasonable and prudent,. state whether applicable UK Accounting Stsndards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements,. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charty wll continue in business. The Trustees are responsible for keeping adequate accounting rerdS that are sufficient to show and explain the ¢haritrfs transactions and disclose with reasonable accuracy at any time the financial p051tion of the charty and enable them to ensure that the financial statements comply wth the Companies Act 2006. They 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 and Directors ar8 responsible for preparing the Annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Disclosure of infomiation to auditors Each of the persons who are Directors at the time when this Annual report is approved has confimied that.. so far ss that Trustee is aware. there is no relevant audit infomiation of vthich the charty's auditors are unaware, and that Trustee has tsken all the steps that ought to have been taken as a Trustee in order to be aware of any relevant audit information and to establish that the chartvs auditors are aware of that infonnation. Auditors The auditors, Waltons Business Advisers, have indicated their wHingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees. Approved by order of the members of the board of Trustees and signed on their behalf by: Ictorla Duncan (Chair of Trustees) Date: 16 'Lc L* Page11
HARBOUR SUPPORT SERVICES (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HARBOUR SUPPORT SERVICES UNQUALIFIED OPINION We have audited the financial statements of Harbour Support Setvices (the 'charitable company,) for the year ended 31 March 2024 which comprise the statement of financial activities, the balan sheet, the statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Stsndard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the charitable companys affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; have been property prepared in accordance with United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requirements of the Charities Act 2011. BASIS FOR OPINION We conducted our audit in accordan with Intemational Slandards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors, responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom. including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. CONCLUSION RELATING TO GOING CONCERN In auditing the financial statements, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable companls ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 12
HARBOUR SUPPORT SERVICES (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HARBOUR SUPPORT SERVICES (CONTINUED) OTHER INFORMATION The other infomiation comprises the infonnation included in the annual report other than the financial statements and our auditors, report thereon. The Trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent otheNise explicitly stated in our report. we do not express any fonn of assurance conclusion thereon. Our responsibility is to read the other infonnation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit. or othenNise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information. we are required to report that fact. We have nothing to report in this regard. MAThERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if. in our opinion= the information given in the Trustees. report is inconsistent in any material respect with the financial statements., or sufficient accounting records have not been kept- or the financial statements are not in agreement with the accounting records and returns; or we have not received all the information and explanations we require for our audit. RESPONSIBILITIES OF TRUSTEES As explained more fully in the trustees, responsibilities statement, the Trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the charitable company's ability to continue as a going concern. disclosing. as applicable, matters related to going concern and using the going concem basis of accounting unless the Trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Page 13
HARBOUR SUPPORT SERVICES (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HARBOUR SUPPORT SERVICES (CONTINUED) AUDITORS. RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS We have been appointed as audrtor under section 144 of the Charities Act 2011 and report in accordance with the Acl and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misststement, whether due to fraud or error, and to issue an auditors, report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to Influen the economic decisions of users tsken on the basis of these financial statements. Irregularities, including fraud. are instances of non-complian with laws and regulations. We design prOdureS in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We gained an understanding of the legal and regulatory framework applicable to the company and the area in which it operates, and considered the risk of acts by the Charity that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. We identified the greatest potential for fraud in the following areas.. existence and timing of recognition of income and management override of controls (especially in the posting ofjournals). We discussed these risks with management and designed audit procedures as follows: to test the timing and existence of revenue. to review journals posted to key control accounts or posted around the year end, to look for potential 'IndOW dressing" as well as looking at a sample throughout the year. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.or .uklauditorsres onsibilities. This description forms part of our auditors, report. Page 14
HARBOUR SUPPORT SERVICES (A company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HARBOUR SUPPORT SERVICES (CONTINUED) USE OF OUR REPORT This report is made solely to the charltable companls trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charilable compan$ trustees those matters we are required to state to them in an auditors, report and for no other purpose. To the fullest extent pemiitted by law. we do not accept or assume responsibility to anyone other than the charitable company and its members. as a body. for our audit work, for this report, or for the opinions we have formed. Waltons Business Advisers Limited Chartered Accountants Statutory Auditors Maritime House Harbour Walk The Marina Hartlepool TS24 OUX 29 July 2024 Waltons Business Advisers Limited are eligible to act as auditors in temis of section 1212 of the Companies Act 2006. Page 15
HARBOUR SUPPORT SERVICES (A company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024 Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Note INCOME FROM: Charitable activities Other trading activities Investments 6,838.627 4.523 47,483 59,151 2,864 6,886,110 63,674 2,864 6,526,400 52,680 1,340 TOTAL INCOME 6.843.150 109,498 6,952,648 6,580, 420 EXPENDITURE ON: Raising funds Charitable activities 27,988 193,130 27,988 6,906,014 25, 163 5, 764, 784 6.712.884 TOTAL EXPENDITURE 6.712.884 221,118 6,934,002 5, 789,947 NET INCOMEI{EXPENDITURE) Transfers beiween funds 130.266 72,711 (111.620) (72,711) 18,646 790,473 17 NET MOVEMENT IN FUNDS 202,977 (184,331) 18,646 790,473 RECONCILIATION OF FUNDS: Total funds brought forward Net movement in funds 1.356,546 202.977 737,443 (184,331) 2,093,989 18,646 1,303,516 790,473 TOTAL FUNDS CARRIED FORWARD 1.559.523 553,112 2,112,635 2,093,989 The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 20 to 38 form part of these financial statements. Page 16
HARBOUR SUPPORT SERVICES (A company limited by guarantee) REGISTERED NUMBER: 04141850 BALANCE SHEET AS AT 31 MARCH 2024 2024 2023 Note FIXED ASSETS Tangible assets Investments 12 167,988 402,163 7,579 401,066 13 570,151 408, 645 CURRENT ASSETS Debtors 14 689,412 1.364.972 877,592 7,232,435 Cash at bank and in hand 2.054,384 2, 110,027 Creditors.. amounts falling due within one year 15 (334,632) (424, 683) NET CURRENT ASSETS 1.719,752 1, 685, 344 Creditors: amounts falling due after more than one year 16 (177,268) TOTAL NET ASSETS 2,112,635 2,093, 989 CHARITY FUNDS Restricted funds 17 1.559,523 553,112 1,356,546 737,443 Unrestricted funds 17 TOTAL FUNDS 2,112,635 2,093,989 Page 17
HARBOUR SUPPORT SERVICES IA company limited by guarnntee) REGISTERED NUMBER: 04141850 BALANCE SHEEf ICONTINUED) AS AT 31 MARCH 2024 The entty was entrtled to exemption from audit under section 4TT of the Companies Act 20(E. The members have not required the entty lo oblain an audit for the year in question in accordance with section 476 of the Companies Aci 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011. The Trustees acknovAedge their responsibilrknes for complying with the requirernents of the Act %ith respect to accounting records and preparation of financial statements. The financial statements have been prepared in aCcdanCe the provisK)ns appluble to entities subject to the small companies regime. The financial statements tre approved and authorised for issue by the Trustees and signed on their behalf by. Ictoria Duncan (Chair of Trustees) Date: £6 £0 L The notes on pages 20 to 38 fomi part of these financial statements. Page 18
HARBOUR SUPPORT SERVICES (A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 CASH FLOWS FROM OPERATING ACTivrriES Net cash used in operating activities 121,730 802, 795 CASH FLOWS FROM INVESTING ACTIVITIES Purchase of tangible fixed assets Interest from investments Payments made on hire purchase liabilities (168,228) 2,864 1,340 (257) NET CASH (USED IN)IPROVIDED BY INVESTING ACTIVITIES (165,364) 1,089 Cash inflows from new borrowing 177,268 CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR 133,634 803,284 Cash and cash equivalents at Ihe beginning of the year 1,633,501 830,217 CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR 1,767,135 1,633,501 The notes on pages 20 to 38 form part of these financial stalements Page 19
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 GENERAL INFORMATION The charity is a private company limited by guarantee, incorporated in England and Wales. The members of the charity are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. Harbour provides holistic and other support seNices to address all aspects of domestic abuse. The principal and registered Offi address is: 8 Sydenham Road Hartlepool TS25 1QB ACCOUNTING POLICIES 2.1 Basis of preparation of financial statements The financial statements 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 2019}, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102} and the Companies Act 2006. Harbour Support Services 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. 2.2 Going concern The Trustees. having made due and careful enquiry and preparing forecasts. are of the opinion that the charity has adequate working capital to execute its operations over the next 12 months. The Trustees therefore, have made an informed judgement, at the time of approving the financial statements, that there is reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. As a result the Trustees have continued to adopt the going concem basis of accounting in preparing the annual financial statements. 2.3 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Page 20
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (CONTINUED) 2.4 Income Voluntary income is included in the statement of financial activities when the charitable company is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income received in advan of due perfonnance under contract is accounted for as deferred income until earned. Grant income is included when the related conditions for legal entitlement to the grant have been met. All other income is accounted for on an accruals basis. 2.5 Expenditure Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third paty, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Costs of raising funds are costs inCued in attracting voluntary income. 2.6 Tangible fixed assets and depreciation All assets costing more than £1,000 and with a useful life of more than one year are capitalised. Assets with a cost of less than £1,000 and which are considered to have a useful life of less than one year are treated as consumable goods and written off to expenditure when purchased. Fumiture within refuges is not capitalised on inception of the contract and any ongoing costs are treated as refurbishment going through the statement of financial activity- A review for impaimient of a fixed asset is carried out if events or changes in circumstances indicate that the carying value of any fixed assets may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impaimient losses are recognised in the statement of financial activities incorporating income and expenditure account. Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Page 21
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (CONTINUED) 2.6 Tangible fixed assets and depreciation (continued) Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives. Depreciation is provided on the following bases: Freehold property Long-tenn leasehold propety Motor vehicles Fixtures and fittings Household goods over 50 years over 10115 years over 3 years over 315 years over 315 years 2.7 Operating lease Rentals paid under operating leases are charged to the statement of financial activities on a straight line basis over the lease term. 2.8 Interest receivable Interest on funds held on deposit is induded 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. 2.9 Pensions The charity contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year. 2.10 Taxation The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to charitable purposes. 2.11 Cash and cash equivalents Cash at bank and in hand indudes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.12 Financial instruments The charity 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. Page 22
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACTIVITIES FOR GENERATING FUNDS Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Fundraising income Student placements 4,523 54,951 4,200 59,474 4,200 760 51,920 4,523 59,151 63,674 52,680 Total 2023 52, 680 52,680 INCOME FROM CHARITABLE ACTIVITIES Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Total funds 2023 Children & young people Preventions Refuge accommodation Adult services 590,162 657.631 1.679,913 3.910.921 590,162 657,631 1,679,913 3,958,404 492, 739 593,265 1,365,058 4,075,338 47,483 6.838.627 47,483 6,886,110 6,526,400 Total 2023 6.492, 760 33, 640 6,526,400 Page 23
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 RAISING FUNDS Unrestricted funds 2024 Total funds 2024 Total funds 2023 Travel Communications Other costs 2,061 4,648 3,041 17,738 500 2,061 4,648 3,041 17,738 500 458 5,080 1,015 15,711 2,899 Outsourced servi$ Staff costs 27,988 27,988 25, 163 Total 2023 25,163 25,163 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Summary by fund type Restricted Unrestricted funds funds 2024 2024 Total 2024 Total 2023 Children & young people Preventions 607.733 660,012 1.737.170 3.707,969 8,366 16,749 67,462 100,553 616,099 676,761 1,804,632 3,808,522 453,099 570,011 1,422, 128 3,319,546 Reftjge accommodation Adult services 6.712,884 193,130 6,906,014 5, 764, 784 Total 2023 5,664.454 100,330 5, 764, 784 Page 24
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ANALYSIS OF EXPENDITURE BY ACTIVITIES Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Total funds 2023 Children & young people Preventions Refuge accommodation Adult services 573.195 590.937 1,589,933 3.293.590 42,904 85,824 214,699 514,932 616,099 676,761 1,804,632 3,808,522 453,099 570,011 1,422, 128 3,319,546 6.047.655 858,359 6,906,014 5, 764, 784 Total 2023 5,082,307 682,477 5, 764, 784 Page 25
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED) ANALYSIS OF DIRECT COSTS Children & young people Preventions 2024 2024 Refuge accommoda tion 2024 Adult services 2024 Total funds 2024 Total funds 2023 Staff costs 515,877 564.216 389,048 4.429 3.154,508 4,623,649 4,429 3,841,881 316 Depreciation Printing, postage & stationery Propety costs Training Travel 147 7.430 20,490 939.836 1,692 7,938 26 22,329 965,446 776 12,033 807,374 10.242 750 12,160 5,592 28,574 4.440 21,240 102.780 44,721 41,376 38,141 67,664 74,754 175,750 60,805 94,445 159,931 Communications Other costs 6.255 Outsourced services 2,337 87,916 Rent arrears 98.585 5,188 103,773 Laundry equipment Other professional services 9,085 9,085 11,069 4,200 573.195 590.937 1.589.933 3.293,590 6,047,655 5,082,307 Total 2023 418,965 501,741 1,251,460 2,910,141 5,082, 307 Page 26
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED) ANALYSIS OF SUPPORT COSTS Children & young people Preventions 2024 2024 Refuge accommoda tion 2024 Adult services 2024 Total funds 2024 Total funds 2023 Staff costs 15,777 163 31,557 326 78,891 814 189,337 1.953 315,562 3,256 221,612 4,565 Depreciation Printing, postage & stationery Propety costs Training Travel 286 3.589 574 7.180 3,688 1.657 14.737 11.702 3,442 43,082 22,126 9,941 88,420 70,211 5,736 71,802 36,876 16,567 147,366 117,161 4,686 62,433 33,973 12,822 118,821 125,934 17.951 9,219 4.142 36,841 29.398 827 Communications Other costs 7,368 5,850 Outsourced services 3,678 7,357 18,394 44,144 73,573 69,829 Business development costs 18 106 177 11,254 Other professional services 2,492 4.985 12,462 29,908 49,847 5,401 Governance costs 1.022 5.109 12,262 20,436 11,147 42,904 85.824 214.699 514,932 858,359 682,477 Total 2023 34, 134 68,270 170,668 409,405 682,477 Support costs have been allocated to charitable activities based on stsff numbers and staff time attributable to the activities. The method for allocation is 25/0 refuge accommodation. 5 % children and young people, 60 /0 adult services and 10 /0 preventions. Page 27
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 GOVERNANCE COSTS Unrestricted funds 2024 Total funds 2024 Total funds 2023 Auditors. remuneration 19,164 1,272 19,164 1,272 10,000 1,272 Indemnity insurance Total 2024 20,436 20,436 11,272 Total 2023 10,097 10,097 AUDITORS, REMUNERATION The auditors, remuneration amounts to an auditor fee of £9,575 (2023- £8.825), and accountancy services of £3.935 (2023- £1, 175). 10. STAFF COSTS 2024 2023 Wages and salaries Social security costs Contribution to defined contribution pension schemes 4,501,205 349,290 89,216 3,691,515 297,810 77,067 4,939,711 4,066,392 The average number of persons employed by the charity during the year was as follows: 2024 No. 2023 No. Children & young people Preventions 33 31 35 Support (including fundraising) Refuge accommodation Adult services 25 16 27 24 194 194 313 300 Page 28
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 10. STAFF COSTS (CONTINUED) The average headcount expressed as full-time equivalents was: 2024 2023 Children and Young People Preventions Support {including fundraising) Refuge accomodation Adult services 17 14 21 t6 10 117 103 171 150 The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was: 2024 2023 In the band £80,001- £90.000 TRUSTEES. REMUNERATION AND EXPENSES During the year, no Trustees reiVed any remuneration or other benefits (2023 - £NIL). During the year ended 31 March 2024, no Trustee expenses have been incurred (2023 - £NIL). Page 29
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 12. TANGIBLE FIXED ASSETS Long-temi Freehold leasehold property property Motor Fixtures Other fixed vehicles and fittings assets Total Cost At 1 April 2023 Additions 174.012 12,097 181,179 66,853 54,819 434,141 168,228 113,409 At 31 March 2024 113,409 174.012 12,097 181,179 121.672 602,369 Depreciation At 1 April 2023 Charge for the year 169,152 2.246 12,097 178,460 1,288 66,853 4.285 426,562 7,819 At 31 March 2024 171.398 12,097 179,748 71,138 434,381 Net book value At 31 March 2024 113,409 2.614 1,431 50.534 167.988 At 31 March 2023 4.860 2,719 7,579 13. FIXED ASSET INVESTMENTS Unlisted investments Cost or valuation At 1 April 2023 Additions 401,066 1.097 AT 31 MARCH 2024 402,163 Page 30
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 14. DEBTORS 2024 2023 Due within one year Trade debtors 92,115 3,779 86,775 506,743 84,787 727 Other debtors Prepayments Accrued income 52,260 739,818 689,412 877,592 15. CREDITORS: Amounts falling due within one year 2024 2023 Trade creditors 120,335 77,085 19,108 118,104 129,527 63,222 2,591 229,343 Other taxation and social security Other creditors Accruals and deferred income 334,632 424,683 2024 2023 Deferred income at 1 April 2023 Resources deferred during the year Amounts released from previous periods 31,299 31,299 (31,299) 31,299 Deferred income consists of grant and contract income where a time condition is included in the initial offer and it is specified as being for use after the year end. Page 31
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 16. CREDITORS: Amounts falling due after more than one year 2024 2023 Other loans 177,268 The loans are secured over the freehold propety. Page 32
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 2024 Balance at 1 April 2023 Transfers inlout Income Expenditure Unrestricted funds Designated funds Designated funds 358.793 (25,000) 39,000 372,793 General funds General Funds 378.650 109.498 (196,118) (111,711) 180,319 Total Unrestricted funds 737.443 109,498 (221,118) (72,711) 553,112 Restricted funds Refuge accomodation Adult services 125,879 809.479 1,670,591 3.802,918 121,848 590.162 657,631 (1,594,214) (3.824,560) (134,344) (568,829) (590,937) (33,130) 119,072 12,496 47,104 (72,831) 169,126 906,909 Recovery funding Children & young people Preventions services 136,784 284.404 205,221 278.267 1,356,546 6,843,150 (6,712,884) 72,711 1,559,523 Total of funds 2,093.989 6.952,648 (6.934,002) 2,112,635 Page 33
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS- PRIOR YEAR Balance at 31 March 2023 Balance at l Apnl 2022 Transfers in/out Income Expenditure Unrestricted funds Designated funds 327,537 (14,941) 46, 197 358, 793 General Funds 356,204 87,660 (110,552) 45,338 378,650 Total Unrestricted funds 683, 741 87,660 (125,493) 91,535 737,443 Restricted funds Refuge accomodation Adult services 66,881 249.436 16,263 2.491 80,184 204,520 1.345,846 (1,245, 766) 3,985.242 (3,403,404) 75,668 (91,931) (2,491) (419,117) (501, 745) (41,082) (21, 795) 125,879 809,479 Recovery funding Grants for clients Children & young people Preventions services 492, 739 593,265 (17,022) (11,636) 136, 784 284,404 619,775 6,492, 760 (5,664,454) (91,535) 1,356,546 Total of funds 1,303.516 6.580,420 (5, 789,947) 2,093,989 Page 34
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 17. STATEMENT OF FUNDS (CONTINUED) Designated funds The Trustees reviewed the general funds held and have designated the following amounts: £42.500 to cover any potential liabilities arising on the loss of a contract. £50,000 to enable the charity to support projects in deficit as a result of funding shortages. £75,293 as a development fund. The money carried forward will be used to support growth and core infrastructure. £105,000 to develop the dispersed properties. There was expenditure on this as planned in the current year and a further £80.000 has been designated for the planned growth in this area next year £50,000 held for refurbishment and maintenance of refuge properties. £50.000 held for the development of a preventions strategy. Restricted funds The refuge accommodation balance represents unspent income which was received towards the costs of repairs and renewals. The adult services represents monies received to provide support services for victims of domestic abuse from various sources including local authority contracts. There are balances carried fOard at the year end.There was a transfer in during the year to cover business support costs from the general fund, other individual projects were able to pass a surplus up to the general fund. The Recovery fijnding is for the ongoing work within the recovery project. The children & young people's balan represents monies received from various sources to support children. The preventions services balance represents funding received to work with the perpetrators of domestic abuse. There is a balan to cary fonvard at the year end. All central costs are allocated to the general fund, with other funds contributing to central costs through a transfer. Any shortfalls on projects have been covered by a transfer from general funds. The balance on the general fund is classified as unrestricted in line with our reserves policy. Page 35
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT PERIOD Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Tangible fixed assets Fixed asset investments Current assets 106,149 61,839 167,988 402,163 402,163 112,061 2,054,384 (22,951) (334,632) (177,268) 1,942,323 (311,681) (177,268) Creditors due within one year Creditors due in more than one year Total 1,559,523 553,112 2,112,635 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Restricted Unrestricted fvnds funds 2023 2023 Total funds 2023 Tangible fixed assets Fixed asset investments 7,579 401,066 632,434 (303, 636) 7,579 401,066 2, 110,027 (424,683) Current assets Creditors due within one year 1,477,593 (121,047) Total 1,356,546 737,443 2,093, 989 Page 36
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING 19. ACTIVITIES 2024 2023 Net income for the period (as per Statement of Financial Activities) 18,646 790,473 Adjustments for: Depreciation charges Interests from investments Decreasel(increase) in debtors Increasel(decrease) in creditors 7,819 (2,864) 188,180 (90,051) 4,881 (1,340) (226,491) 234,672 Net cash provided by operating activities 121,730 802, 795 20. ANALYSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cash in hand Notice deposits (less than 3 months) 1,364,972 402,163 1,232,435 401,066 Total cash and cash equivalents 1,767,135 1,633.501 21. ANALYSIS OF CHANGES IN NET DEBT At 1 April 2023 Cash flows At 31 March 2024 Cash at bank and in hand Cash equivalents Debt due after 1 year 1,232,435 401,066 132,537 1,364,972 401.066 (177,268) (177,268) 1,633,501 (44,731) 1,588,770 Page 37
HARBOUR SUPPORT SERVICES (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 22. CONTINGENT LIABILITIES The charitable company received a grant from the Community Fund in 1998 and 1999 to purchase and equip a two-storey building, which totalled £173.118. It may become repayable if there is a breach of the ternis and conditions of the grants. The liability exists for the unexpired period of the lease of the property. 23. PENSION COMMITMENTS The charity contributes to a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £89,226 (2023 - £71,9801- Contributions totalling £16,817 (2023= £nil} were payable to the fund at the balance sheet date and are included in creditors. Pension costs have been allocated to activities and restricted based on the time each staff has spent on each activity. 24. OPERATING LEASE COMMITMENTS At 31 March 2024 the charity had commitments to make future minimum lease payments under non- cancellable operating leases as follows= 2024 2023 Not later than 1 year Later than 1 year and not later than 5 years 23,676 56,450 10,239 22,778 80,126 33,017 The following lease payments have been recognised as an expense in the statement of financial activities- 2024 2023 Operating lease rentals 26,965 37,397 25. RELATED PARTY TRANSACTIONS During the year there have been no related party transactions requiring disclosure. Page 38