Registered number: 04167948
Charity number: 1088536
PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
AUDrrED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

PAC - posrrivE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
CONTENTS
Page
Referenc• and administratlve detalls of the charity. its trustses and advisers
Trusts•s' roport
3-13
TNstaO8' respon$lbllltle8 Statement
14
Independent audltors. report
15-18
statsment of flnanclal activities
19
Balance sheet
20
ststement of cash flows
21
Notss to the financial statements
22-37

PAC - posrrivE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Trusloas
K Broadhurst
N Barrow
A Dewhurst
N Stone
Company rnglstarnd number
04167948
Charity raglstarod numbèr
1088536
Reglstsred offlce
Hills House
Leeds Road
Nelson
Lancashlre
BB9 8EL
Company secretsry
C Bennett
CEO
C Bennett
Independent audltors
Smith & Goulding Limited
Chartered Accountants and Statutory Audltors
2 Southport Road
Chorley
Lanc8shire
PR7 1LB
Page 1

PAC- POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
REFERENCE AND ADMINISTRATNE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2024
Advl$ers (continued)
Bankers
Unlty Trust Bank PLC
Nine Brindleyplace
Bim)ingham
812H8
Investment Advisor
CCLA
85 Queen WictOTia Street
London
EC4V 4ET
Page 2

PAC . POSITIVE ACTION IN THE COMMUNITY LTD
(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
April 2023 to 31 March 2024. The Trustees confinn that the Annual Report and financial statements of the
company comply with the current statutory requirements, the requirements of the coMpan￿S governing
doGument 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 (FRS 102) (effective 1 January 2019)
Since the charily qualifies as small under section 383. the strategic report required of medium and large
companies under The Companies Act 2006 (Strategic Report and Directorfs Repcrt) Regulations 2013 is not
required.
Objectlves and Activities
. POLICIES AND OBJECTIVES
The charfty'5 objectives are specifically restrlcted lo the followlng:_
To provide public benefits for the inhabitants of the North of England wrthout distinction of sex, or of
political, religious or other opinions, by associating the Local Authorities, Voluntary Organlsations. and local
inhabitants In the following ways:
The prevention and the relief of povety.
(li) To promote the education of persons who through their social and economic Glrcumstances are in need
and unable to gain employment and In particular to provide or support schemes where such persons may
acquire and develop vocational skills which will enhance their employment prospects their physical and
emolional health and well-being.
{ili} To provide facilities in the interest of social welfare for ￿¢￿ation and leisure tlme occupalion with the
object of Improving the conditions of life of those persons In need, hardship or dlstress.
(iv) To advance education for the public benefit by providing advice and guidance upon questions of
unernplo￿nent, housing, domestic abuse, safeguarding and social welfare and related topics
(v) To assist persons of limlted means in cases of social hardship or ecDnomic misfortune upon terms
appropriate to their means whether or not members of the society to find appropriate living accommodation and
whilst so doing to provide where possible temporary shelter in properties managed by the charity from time to
time.
b. ACTIVITIES FOR ACHIEVING OBJECTIVES
Positive Action in the Community GU￿entlY manages ten main projects:
Safespace Pendle providing supported accornmodation and support for homeless young people aged 16-
21yrs
Safespace Ross8ndale, providing supported accommodation and support for homeless young people
aged 16-21yrs
HAPI (Homelessness Awareness and prevention interventions) vthich supports young people aged 14-
25sffs across Burnley, Pendle and Rossendale to prevent homelessness through eady inteD/ention and family
support, and also to respond to crisis homelessness in accessing accommodation.
Be Free fomierly known as PDVI which provides a holistic community based sUPPOrt pad(age for viclims
of domestic abuse, including one to one and group support
BE Free - SafeHouses which provides shared accommodation In Pendle for victims of DomestiG Abuse
an(J thelr children
Be Free - The Lookout which support5 young people aged 4-18 who are affected by or living wlth domestic
abuse In Pendle
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PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
TRUSTEES. REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
BE Free - RAH (Reducing Aggression and Harm) which supports young people aged 418 yrs in Pendle
who are displaying hannful behaviours towards olhers. to address these b8haviours, develop alternative
strategies 8nd improve their mental health and wellbeing.
Evolve which provides counselling and life skills development programmes to those primarily in receipt of
other Posltive Action in the Community services as well as our youth work offer.
Employability which is part of a larger partnership assisting those furthest away from the job marf(et to
engage in training, education and employment.
YMHFA, SafeTalk and ASIST training tsordination is a public health contract we hold to c(>ordinate the
delivery of free training to the children and young people's workforGe to support the earfy intervention approach
and increase mental health and wellbeing in Lancashire
The Annual General Meeting. PAC meetings and Strategic Planning Meetings are utilised to allow PAC to look at
its aims. objectives and management structure as well as providing appropriate level support to sustsinability of
the projects as well as looking at development opportunities through evidence of need. PAC has clear and well
estsblished financial reporting procedures, with appropriate levels of delegation to support this.
PAC has referred to the information contained within the Charity Commission's general guidance on public
benefit when reviewing its aims and objective5 and in planning its future activtties. In particular, the trustees
consider how all their projects activities will contribute to the aims and objectives they have set via their business
plans, action plans and risk assessments which are reviewed annually.
The Directors l Trustees would once again like to thank all staff throughout their prolects for their hard work and
commitment in maintaining and developing high level quallty seNices to some of the most vulnerable people in
Pendle, Bumley and Rossend8le. Our ability to engage and conlribute strategically at a local and national level
has resulted in continued success and growth of the charity which has further more ensbled to us to develop
new innovative projects to meet the needs of our local communities.
PAC and its projects have received funding from:
LCC Supporting People
Houslng Benefit
Pendle Borough Council
Children in Need
Lancashire County Council
Lancashire Public Health
Rossendale Borough Council
Police Crime Comrnis5ioner
Active Lancashire
Pendle Borough Council
Safenet
Child Action North West
Lottery Funding
Families Health and Wellbeingl Spring North
Neighbourly
Community Foundation
Many donations have also been received from individuats and businesses who have donated through sponsored
events and individual circumstances.
PUBLIC BENEF
The trustees Gonfirm that, in accordance with thelr duty In sectlon 17(5} of the 2011 Charities Act, they have paid
due regard to the Charity Commission guldance on publlc benefft reporting in deading what activities th8 charty
should undertake.
The remainder of this Annual Report explains the charitys work during the period and how il has been carried
out for the public benefit.
Page 4

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
TRUSTEES. REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
c. VOLUNTEERS
PAC currently has no volunteers, however we hope to expand our volunteer programme In 2023124. Volunteers
tsken on by PAC are to be experienced in working with our dient group and support our paid staff to deliver
group work, trips and activitles and appropriate support.
Achievements and perfonnance
a. REVIEW OF ACIIVITIES
PAC
Our year of 2023-2024 saw the resignation of our long tenn Chair, Sue Blgg5. We sincerely thank Sue for her
dedicats'on, commitment. support and direction provided to PAC over her years as a trustee. vice Chair and
latterly Chair of the board and wish her all the very best for her fijture.
As a result we held a recruitment drive to replace our Chair. this included advertising extemally and intemally.
Following this we successfully appointed Neal Stone (who was previously Vice Chair) as OUT new Chair. We
welcomed Neal, whom has committed to a 3 year temi as Chair of trustees lo allow his position to develop and
progress with the needs of PAC includlng the priority of recruiting futher trustees to complement the skills sel of
the current board and to 5UPPOrt PAC'S plans for the future. Along wlth hls appointment. Nicola Barrow was
appointed as Vice Chair, and we retsined Andrew Dewhurst as our Treasurer and retained Karen Broadhurst as
a trustee.
2023-24 continued lo be jam packed wrth development and strategy and operations. We moved all the ￿ntral
team, SLT and Be Free team Into our new building and started to settle in. Some refurbishrnents were made
along with plans for brandlng and further training room developments planned for 24-25. The move into our own
buildSng has certainly brought more settlement and opened up opportunities for PAC in the future.
Recruitment, and retention also remained a challenge at the start of the year, leading to some changes in
management positions, but we pleased to say that the majority of management positions were able to be filled
intemally through prornotion and development of peoples skllls. We complete our recruitrnent drives through
open and transpa￿nt procedures, and it is a tribute to our staff when th8y are successfully appointed in lo higher
posltions of responsibility. This was also complimented by the recruitment of 2 new roles, which were advertised
internally and externally for posts as Registered Service Manager and also a Development Manager. both
essential roles for compliance and sustainability for PAC services and these were also filled by intemal
candidates.
Fundraising and Community engagement remained high on our agenda during 2023-24. with the launch of our
very first 12 month prize draw, which concludes in September 2024, and we saw a significant increase in
fundraising and support from the public including being the chosen charity to benefit from a local music festival
and also a significant increase in businesses opting to support us as part of their Corporate Social Responsibility.
Servic8s and projects continued to grow in response to need throughout 23-24. which included us receiving our
first significant grant funding from health I ICB via the consortium Spring North. This enabled us to pilot addwtional
mental health support in our supported accommodalion, and also allowed us to expand our training offer. Both of
which significantly embedded the role of lived expeTience within their development and delivery. Other key
developrnents in our delivery induded securing funding to deliver a Know Your Neighbourhood project Just for
Burnley to address soclal isolation, this project compliments our other provision, and also allowed us to have a
more established presence in Burnley alongside our HAPI project whlch also covers the Burnley area.
Our Safespace projects also saw significant change and development this year, meeting the reglstration
Page 5

PAC - POSITIVE ACTION IN TrIE COMMUNITY LTD
(A ¢ompany Ilmlted by guarantee)
TRUSTEES, REPORT (contlnuod)
FOR THE YEAR ENDED 31 MARCH 2024
requirements of Ofsted, implementation of our refurbishment plan for decoratlon and furniture across both sites,
and also embarking on achieving the Trauma Informed quallty rnark for our project (still In progress. Our Bè Free
team grew in response to the changes and implementallon of the statutory duties of the Domestic Abuse ACL
and expanding our offer within the Rossendale area. We completed our MPT Steps Employabllity conlract (as a
partner of Active Lancashire), meeting and ex￿edIng in a significant number of tsrgets, as such we were
chosen to continue d81ivery in the new programm8 Moving Fowdrd under UKSPF funding managed by SelNet
whiGh continues until March 26.
Our strategic role in various forums an(J boards has continued, including; Lancashir8 Housing Reference Group,
Lancashire Domestic Abuse Forum, Pan Lancashire Strategic Domestlc Abuse Board, Bumley, Pendle and
Rossendale Homeless Forum, Pendle Youth Forum, Rossendale Community Alcohol Partnership,. Nelson Town
Deal, VCFSE Alllance, VCFSE Referen￿ Group (ICBIMentsl Health). Spring North, P8ndle 88ng, Rossendale
BOB Club, CDOP, Domestlc Homlclde Reviews, Pendle Community Safety Partnership, as well as attending
relevant consultations an conferences. Additionally the year ended wlth a new opportunity emerging in relation to
being a board member for a £20 million long tem plan fund (for over 10 years) to be delivered in Nelson.
As such PAC continues to serve our communlty wlth public benefit and responds accordingly to their needs. The
year ahead for us however Is a slgnificant one, where we expect to see the tenders released for both our
safeSpa￿ projects, that all our domeslc abuse seniices being retendered as a Lancashire wide provislon, the
release of the tender for the LanCashI￿ Victlms se￿ICe, and also a tender opportunity via the ICB for dellvery of
mental health support. Clearly we need to ensure that we respond to all such opportunities as part of our
sustainability plan, as well as developing and exploring additional funding streams to ensure Ihat we can
continue to provide the servlces and meet the needs we have identified.
Ba Free
Community Provision
A responsive service continued to be available for both adults and thlldren in Pendle 8nd Rossendale, with self
referrals continuing to be our highest refe￿al source.
Support continued to help service users to improve thelr level of safety and emotional resilienGe, empowered
them to make infonned choices and live independ8nt and fulfilled lives.
The following services were available for adults in Pendle and Rossendale to aGGess;
Helpline support
Live chat support
IDVA support
One to one support
Risk management
Bespoke safety plannlng
MARAC representation
Sanctuary support to secura homes
Referrals to safe accommodation
Legal advocacy
Emotional advocacy
Support with criminal and dvll law
Support with private and publlc proceeding5
Access to specialist family support to address the impact of Domestic Abuse on parenting
Group support
Recovery programmes
Counselling
Regular support reviews to meet emerglng needs
Clear exit pathways to maintain outcomes achieved
Page 6

PAC- POSITNE ACTION IN THE COMMUNITY LTD
(A company Ilmited by guarantse)
TRUSTEES. REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
The following services were available for children and young people to acce5S'
Age appropriate initial assessments
Programmes of one to one support
Drawing and Talking therapy
Sibling sessions
YPVA support; including support to report abuse to the Police. criminal trial support, representation at MAR4C
Advocacy, ensuring children and young people's voices were seen. heard and believed
Bespoke and age appropriate safety planning
Regular support reviews to meet emerging needs
Clear exit pathways to maintain outcomes achieved
We continued to deliver the 'Connect and Respect. healthy relationships programme in Pendle and Rossendale
primary schools, secondary schools (including SEND schools and PRU'S) and community groups. This was part
of a wider pathership offer for all Lancashire schools commissioned by LCC.
We continued to provide acce55 to specialist support for parents impaGted by Domestic Abuse; inclusive of those
who had care of a chlld under 18 years of age, were pregnan( had experienced miscarriage, termination
(through choice and coercion) or who had lost care of a child through private and public proceedings as a result
of Domestic Abuse. This support wa5 restricted to Pendle only due to the funding arrangements.
The types of support provided have been individual to each service user, enabling them to lead their support
joumey with us and acce5S SUPPOrt at a pace directed by them.
Accommodatlon Services
We continued to prowde 6 unlts of supported accommodatlon for women and chlldren escaplng Domestic
Abuse.
Throughout 202312024 we continued to provde provlslon for women with complex needs. reducing the number of
non-admlssions for these reasons and to ensure sUPPOrt was available for those who needed additional support
to maintain their stay in supported accommodalior). The provision of a dedicated children's worker ensured
children received the specialist support they needed when fleeing Domestic Abuse to a place of safety, and the
change this brought to every aspect of their lives.
Support also included transitional support to support women and children resettle into the Gomrnunity following
their stay in safe accommodation.
Be Free have continued to be represented at operational and strategic boards in relation to Dornestic Abuse.
Feedback from Be Free service users included"
"I couldn't ask for bett8r support, I was supported all the way through my joumey..
"In my opinion the accommodation helped my needs and supported me when my anxiety and depression got the
better of me. Th8 Staff were very helpful and understanding when expressing my needs..
he best thing about living in the accommodation was feeling safe after traumatic incidents. Chatting with
support workers who were able to share their knowledge and help me not to feel alone in my situation. Them
being so approachable helped me to share my experience, whlch as a private type person I have never
prevlously felt comfortable doing."
Safespace
Safespace has continued to provide access to safe and supported accommodation for young people
Page 7

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantoo)
TRUSTEES. REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
experiencing hom8lessness. 33 units of accommodation have been available at our sites In Pendle and
Rossendale.
Support enabled young people to have support tallored to their emerging needs and to help them overcome
Iraumatic life experiences that contributed to them experiencing homelessn8SS.
Young people have been supported to manage their finances effectively, develop independent living sk511s
induding cooking, deanlng and dolng laundry, manage their emotional wellbeing, receive targeted support for
mental health, alcohol and substsnce use and to make plans for their future Including participation in Iraining,
education and emplownent.
Outcomes achieved at Safespace Rossendale over the course of the year induded.,
39 young people accornmodated
The average length of 5tsy was 204 days
Occupancy rate was 98.01 Yo
Of those that moved on.,.
1000/0 of young people developed a support network In preparation for independent living
96LA> were supported to maximise their income, manage their finances and live within thelr budget
Outcomes achieved at Safespace Pendle over the course of the year included;
51 young people accommodated
The average length of stay was 231 days
Our occupancy rate was 98.13%
Of those that have moved on.
100Yo of young people developed a support network in preparation for independent livlng
Of those that required support wlth employment, 86Yo secured paid work
89% were able to participate In their desired training or educatSon
n line with new supported accommodation regulations, PAC applied for Safespace to be Ofsted reglstered
within the deadline (October 2023) to contirbue to legally oper8te and accommodate young people who are
Children Looked After.
HAPI
HAPI continued to provide a service for young people at rfsk of homelessness and In need of preventstive
support. Young people had access to support vla phone, In person and online gnd this was provided on both a
planned and unplanned basis. Support from allocated support workers was provided and support was tailored to
individual need. which was reviewed regularfy to ensure emerging needs were identified and considered and that
support was infomied by the young person. Drop in sessions were provided throughout the Bumley. Pendle and
Rossendale area to ensure we were accessible to all.
Of the young people referred,,
36 accessed one off advice
318 ac￿SSed one to one 5UPPOrt
5 young people accessed mediatlon
297 accessed advocacy support
60 accessed support to apply for benefits
269 accessed support regarding their existing housing
60 accessed support to source emergency accommodation
62 required support regardlng Chlldren's Social Care interventrons
80 requlred referra15 to other services
29 have acce55ed our emergency fund
8 have accessed our resettlernent fund
In addition to the above targeted work wlth young people at risk of home18ssn8ss, educational workshops were
delivered in schools and colleges.
Page 8

PAC- posrrivE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee
TRUSTEES, REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
EVOLVE
Evolve has delivered on a number of programmes to help adults, young people and children within our Io(21
community to reach their potential and thrive. This has been delivered through Ihe following provision
arrangernenls:
Counselling
Therapeutic interventions have been provld8d to PAC sep4ice users, providing direct referral pathwasE for
counselling provision, reducing the demand on health services and the length of time service users are waiting
for this essential support. This has been pivotal to their journey to healing following their experiences of
Domestic Abuse and youth homelessness.
Additionally, we have worked on an emotional health 8nd wellbelng contract funded by LCC to deliver
programmes of counselling to children and young people throughout East Lancashire.
EMplO￿ent support
Employment support was available to local residents. predominantly in the areas of Bumley, Pendle and
Rossendale, to support those who were not in work to develop their skills and experlence. create a CV, obtaln
support wlth job searching, develop interview skills and receive support with thelr personal development to
overcome barrier5 to emplo￿ent.
Loneline55 SUPPOrt and interventions
In July 2023. we launched a new project in Bumley. funded by The National Lottery, to support people
experiencing loneliness and i801ation. Support included individual assessments and bespoke support plans to
meet their needs, drop in servlces, peer SUPPOrt groups and activities to empower people io build support
nelworks and improve theSr personal wellbeing.
Youth provlslon
We contlnued to provlde acce5S to youth prDvision, 2 sessions a week delivered at our youth centre in
Waterslde, Colne. Thls was complimented by our invofvement In HAF durlng Easter, Summer and Christmas.
Detached youth workwas delivered in Pendle and Rossendale. alongside LCC'S targeted youth support team to
reach young people in pla￿S where they are at. aiming to reduce engagement in ASB.
We continued to employ a youth engagement wort(er. based in ihe Pendle Yes Hub V¥ith Active Lancashire, to
provide support with employTnent, personal development and other youth needs.
Public Mental Health Training
We continued to Co-ordinate and deliver mental health and suicide prevention across Lancashire. 60 courses
had been delivered in 202312024.
Flnanclal revlew
a. GOING CONCERN
After making appropriate enquiries. the trustees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt
the going concem basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the Accounling Policies.
b. PRINCIPAL RISKS AND UNCERTAINTIES
The Trustees have assessed the major risks to which the charlty Is exposed, In parttcular those related to the
operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate our
exposure to the major risks. Significant consideration has been given in regards lo GDPR GomplIan￿, and as a
Page g

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
TRUSTEES. REPORT (contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
result we have an active ongolng actlon and implementation plan
¢. RESERVES POLICY
The Charity maintains a reserves policy in order to prornote sustainability and growth. This policy alms to resepie
6 months core running costs alongside fvnds allocated to running costs, staff training and charity growth.
However, we curr8ntly hold 3 months and are aiming to get to the 6 months as per best practice.
The trustees have reviewed the r8Stricted funds of the charity and made transfers to designated and unrestrlcted
funds where appropriate. The restrlcted reseNes consist of funds received committed to project delivery.
During 202312024 Trustees designated reserrfes to a Sinklng Fund to replace and maintaln the Fumiture fixtures,
fittings and decoration at Safespace Pendle. Rossendale and Be Free at the end of thelr Ilfecycle, In line wth
contractual obligations required by our Landlord.
Trustees also designated a maximum £48.000 from reserves towards Charity Management. Governance. IT and
Stsff Training and a further £56.000 towards strategic developmenL £25,655 was also deslgnatsd to asist ￿ryth
the development of the EVOLVE waterside development which has now been fully spent,
In 202312024 the remaining unrestricted, unall¢xated reserves equated to approximately 3 4 months core
running costs providing sustainability to the Charlty at a tSme when funding sources are changing dramatically
and funding contracts are available for shorter time periods.
d. FINANCIAL REVIEW
The Statement of Financial Activities and Balance Sheet set out the financial p051tlon of the Charity.
Incoming resources for the year ending 31 March 2024 amounted to £1,882,293. ￿sOUrceS 8xpended
£1,819,350 producing a surplus of £62,943. This leaves total charitable fund8 of £791,030.
Structureg governance and managernent
. CONSTITUTION
The charity is constituted under a Memorandum of Association dated 26 February 20018s amended by Special
Resolutions dated 15 May 2001 and 2 October 2001 and is 8 registered charity number 1088536.
The charity was incorporated on 26 February 2001 and commenced trading on that date.
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the charily is the responsibility of the Trustees who are elected and c￿apted under the
tenns of the Articles of Association. Namely that the process Is open to other individuals or organisatlons who
apply to the charity in the fomi required by th8 directors; and are approved by the directors.
Throughout the financial year we have received funding to advertise trustee roles through 8 INstee recruitment
agency. This was aimed at Indlvlduals wkh partlcular skill sets. Applications are then completed and sent in lo
thè Chair and thè Chartty Manager.
Upon approval, the newly appointed trustee is required to fill out a self-assessment fom to Identify any training
needs. If anything is tlagged up, courses are Ihen provided to the Indlvldual.
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PAC - POSITIVE ACTION IN THE COMMUNrrY LTD
{A company limited by guarantee)
TRUSTEES. REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
The directors may only refuse an application for membership if, ading reasonably and properly, Ihey conslder it
to be in the best interests of the charity to refuse the application.
Trusteeship is not transf6rable.
c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Policies adopted for the induction and training of Trustees are:
PAC Trustee Induction Pack
PAC Trustse Role Description
PAC Trustee Leave of Absence Policy
PAC Trustee Structure
d. ORGANISATIONAL STRUCTURE AND DECISION MAKING
PAC is a charitable company limited by guarantee. Members of the board in their roles as trustees of the charity
and as Directors of the company I management committee a￿ responsible for ensuring that the financial and
administrative affairs and controls of the organisation are conducted In aC￿rdanCe with legal requirements and
best practice.
PAC has appointed a Company Secretary who is responsible for ensuring that the requirements of Ihe Charities
Act 2011. Companies Acts 2006 and Trustees Act 2000 and other statutory requirements relating to companies
are adhered to.
PAC has appointed a Treasurer who maintains oversight of the finances of the organisation, ensuring that the
Board is appropriately informed of the financial situation of the organisatlon and that ststutory requirements are
met.
Twstees ensure that arrangements have been made for accounts to be extemally independently examined on a
yeady basis, and that annual accounts are produced and approved. For those years where the income exceeds
the audlt threshold, an extemal audit wll be conducted.
The PAC CEO has responslblllty for the strateglc leadership, direction and management of PAC - Positive Action
in the Community and the projects within It. The CEO must work in line with budget and business plans as
agreed by the Trustees of PAC. The CEO is also responsible for overseeing the financial sustainability of PAC,
for liaison with the project managers, identifying development opportunities, and for preparing reports for the
Trustees. The tnjstees have decided to delegate some of the day to day decision making, in relation to contracts,
purchaslno of supplies and the control of assets to the CEO.
PAC has appointed a project manager for each project who report to the CEO and have day to day responsibility
for the projects within PAC including quality of provision and Health and Safety. The Project managers are
responsible for ensuring that financial policy and procedures are followed and that timely infomialion is provided
as required to the Head of Business and Finan￿ and CEO.
e. RISK MANAGEMENT
The tW5tees have assessed the major risks to which the charity is exposed, in partiGular those related to the
operations and finance5 of the charity, and ar& satisfied thal systems and procedures are in place to mitigate our
exposure to the major risks.
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PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A Company limlted by guarantee)
TRUSTEES, REPORT {contlnued)
FOR THE YEAR ENDED 31 MARCH 2024
Two of the major risks facing PAC include:
PAC receives limited unrestricted income and needs lo diversify. The COVID-19 pandemSc has severely
affected the capacity to generate unrestrfcted funding vla the rnarketing and fundraising strategy. The strategy
will Continually be reviewed to find innovative altemative routes for funding, and minimise risks for the benefit of
PAC and its service users. PAC continued to invest In a Partnership and Community Eng8g8m8nt Officer tn
202312024 to help drive this forward.
PAC provlslon of supported accornmodation icame out to tender in 2024. Rlsks will be rninimised by
ensuring that 8dequate resource and support is given throughout the process to maximise opportunity for
Success.
Plans for future perlods
a. PLANS FOR THE FUTURE AND FUTURE DEVELOPMENTS
Plans for the future
202412025 viill inevitsbly be slrongly inftUen￿d by the Government direction and management due to recent
govemment Ghanges.
The 2020 2025 Strategic Plan for PAC is coming to an end in the next financial year so the nexl 5 year
strategic plan will be set.
Future Plans
To recruit new trustees, and Increase diverslty and community representation within the board
To meet all the charity and company requirements
To remain strategically relevanl and actively engage with local and natlonal strategic aims PAC to explore
gaps in ser41ce and pursue opportunities for development
To Identlfy potential sources of funding for any development opportunities in line with the approved
straleglc and operational plans
To ensure PAC and all its projects are adequately staffed to meet required delivery, and ensure outcomes
can be achieved.
Page 12

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limSted by guarantee)
TRUSTEES. REPORT (continued)
FOR THE YEAR ENDED 31 MARCH 2024
MEMBERS. LIABILITY
The Members of the charity guarantse to contribute an amount not exceeding £1 to the assets of the chaiity In
the event of ￿1ndIng up.
DISCLOSURE OF INFORMATION TO AUDITORS
Each of the persons who are Trustees at the time when this Trustees. report Is approved has confinned that:
so far as that Trustee is aware, there Is no relevant audft infomiatlon of which the charftsble companvs
audilors are unaware. and
that Trustee has taken all the slaps that ought to have been taken as a Truste8 in order to be aware of
any relevant audlt Informatlon and to estsblish that the charilable CoMpan￿S auditors are aware of that
Inforynation.
AUDITORS
The auditors. Smith & Goukling Limited. have indicated their willingness to continue In office. The Designated
Trustees will propose a motion re-appointing the auditors at a meeting of the Trustees.
This report was approved by the Trustees, on s1.1￿?5 and signed on their behalf by".
Trustee
Ttvstee
2r.
Page 13

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
IA company Ilmlted by guaranto8)
TRUSTEES. RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees (who are also directors of Positive Action in Ihe Community 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 (United Kingdom Generally Accepted Accounting Prdctice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of th8 Stat8 of affairs of the charitable company and of the incoming resource5 and application of
resources, including the incorne and expenditure, of the charitable company for that period. In preparing these
financial statements, the Trustees are required to:
select suitable accountlng pollcies and then apply them consistently,
obsenie the methods and principles of the Charities SORP:
make judgments and accounting 8Stimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed, subject to any material
departures disGlosed and explained in the financial statements:
prepare the financial statements on the going COn￿M basis unless it is inappropriate to presume that
the charitable company will continue in operation.
The Truslees are responsible for keeping adequate accounling records that are sufficient to show snd explain
the charitable companvs transactions and disclose with reasonable accuracy at any time the fin£ncsal position
of the charitable company and enable them lo ensure that the financial statements comply with the Companies
Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for
taking reasonable steps for the prevention and detection of fraud and other Irregularitles.
The Trustees are responsible for the maintenance and integrity of the corporate and financial inforniation
included on the charitable CoMpan￿S website. Legislation in the United Kingdom governing the preparation and
diss8mination of financial statements may differ from legislation in other jurisdictions.
Page 14

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
INDEPENDENT AUDrroRS' REPORT TO THE MEMBERS OF PAC - POSITIVE ACTION IN THE
COMMUNITY LTD
OPINION
We have audited th8 financial statements of PAC - Posltlve Actlon In the Community LTD (Ihe 'charity) for the
year ended 31 March 2024 which comprise the Slatement of financial activitles incorporating income and
expenditure account, the 8alance sheet, the Stslement of cash flows and the related notes, Includlng a summary
of significant accounllng pollcles. The finanaal reporting framework that has been applied in theSr preparation is
applicable law and United Kingdorn Accounting Slandards, including Financial Reportlng Standard 102 'The
Financial Reporting Slandard applicable in the UK and Republic of Ireland, (United Kingdom Generally Accepted
Accounling Practice).
In our opinion the financi81 statements..
give a true and fair view of the state of the charitable compans4s affairs as at 31 March 2024 and of its
Incomlng r&gources and application of resources. including its income and expenditure for the year then
ended:
hav8 been properly prepared in accordance with United Kingdom Gen8tally Accepted Accounting
Practice. and
havo been prepared in accordance with the requirements of the Charities Act 2011.
BASIS FOR OPINION
We Conducted our audit in accordance with Intemalional Standards on Auditing (UK) {ISAs (UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditors, responslbllltles for the audit
of the flnancial statements section of our report. We are independent of the charitable company in accordance
wlth the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom,
indudlng the Financial Reporting Council's Ethical Stsndard, and we have fulfilled our other ethical
responslbilities in accordance with these requirements. We believe that the audit 8vid8nce we have obtained is
sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
We have nothing to report in respecl of the following matters in relation to which Ihe ISAS (UK> require us to
report to you where:
the Trustees, use of the going concern basis of accounting in the preparatlon of the financial statements is
not appropriate; or
the Trustees have not disdosed in the financial statements any identified material uncertainties thal may
cast significant doubt about the charitable companls abllty to contlnue to adopl the going concem basis
of accounting for a period of at least twelve months from the date when the financial stalements are
authorised for issue.
OTHER INFORMATION
The Trustees are responsible for the other information. The other infonnalion comprises the infonnation included
in the Annual report, other than the financial statements and our Auditors, r8POrt thereon. Our opinion on the
financial statements does not cover the other information and we do not express any form of assurance
conclusion thar80n.
In connection with our audit of the finanaal statements, our responsibilty is to read the other InfO￿natiOn and, in
doing so. consider whether the other infomation is materially inconsistsnl with the financial ststernents or our
knowledge obtained in the audit or otherwise appears to be materially mi&8tated. If we identlfy such material
Page 15

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
{A Gompany limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PAC- posrrivE ACTION IN THE
COMMUNITY LTD
inconsistencies or apparent material misstatements, we are requlred to det8rmln8 wh8th8r there is a material
mi5Statement in the financial stat8m8nts or a material misststement of Ihe other information. If, based on the
work we have performed, w8 conclude that there is a material misstatement of Ihis other information, we are
required to report that fact.
We have nothing to report in this regard.
MArrERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
We have nothing to report in respect of the following matters where the Charitles (Accounts and Reports)
Regulations 2008 requires us to report to you if, in our opinion:
Ihe information given in the Trustees, report is inconsistent in any materfal respect with the financial
statements., or
sufflclent accounting records have not been kept; or
the finandal 8tat8ments are not in agreement with the accounting records and retums.. or
we have not received all the information and explanations we require for our audit.
RESPONSIBIUTIES OF TRUSTEES
As explained more fully in the Trustees, ￿spOnSibl11t1eS statement, the Trustees {who are also the directors Df the
charlty for the purposes of company law) are responsible for the preparation of the financial statements and for
belng satisfied that they give a true and falr view. and for such intemal control as the Trustees detennine is
necessary to enable the preparation of financi81 statements that are free from material mlsstatement, whether
due to fraud or error.
In preparing the financlal statements, the Trustees are responsible for assesslng the charitsble companrfs ability
to continue as a golng concem, disclosing, as applicable, matters related to golng 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 16

PAC - POSITIVE ACTION IN THE COPIIMUNITY LTD
(A company limlted by guarantee)
INDEPENDENT AUDITORS. REPORTTO THE MEMBERS OF PAC- POSITIVE ACTION IN THE
COMMUNITY LTD
AUDITORS, RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with
the Act 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 rnisstatement, whether due to fraud or error. and to Issue an Auditors, report th8t includes our
opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an audit conducted in
accordan￿ with ISAS (UK) will a￿ayS detect a material misstatement when it exists. Misstatements ￿n 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.
A futher description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at.. www.frc.org.uklauditorsresponsibilities. This description forms part of our
Auditors, report.
OTHER MATTERS
Irregularities, including fraud, are instances of non-complian￿ with laws and regulations. We design procedures
in line wilh our responsibilities, outlined above, to detect material misststements in respect of irregularities
including fraud. Our approach to identifwng and assessing the risks of material rnisstatement in respect of
irregularities, including fraud and non-compliance with18ws and regulations, was as follows..
the engagement partner ensured that the engagement team collectively had the appropriate competence.
capabilities and skills to idenlify or recognise nortrwmpliance with applicable laws and regulations:
we identified the laws and regulations appli¢able to the tharitable company through discussions with trustees
and other management, and from our commercial knowledge and experience of the charfty sector:
we focused on specific laws and regulations which we ￿nsidered may have a dlrect material effect on the
financial stalements or the operations of the charity, including the Companies Act 2006, taxation legislation and
data protection, employment, environmental and health and safety legislation;
we assessed the extent of compliance with the laws and regulations identified above through making enquiries
of management and inspecting legal correspondence; and
identified laws and regulations were communicated within the audit team regularfy and the team remained alert
to instances of non-compliance throughout the audit.
We assessed the susceptlbility of the compansPs financlal statements to material misstatement,
including obtaining an understanding of how fraud might occur. by:
making enquiries of management as lo where they considered there was su8￿p11bI[lty lo fraud, their
knowledge of actual, suspected and alleged fraud; and
considering the intemal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected relationships.
tested joumal entries to identify unusual transactions: and
- assessed whether judgements and assumptions made in determining the accounting
estimates were indicative or potential bias.
In response to the risk of irregularitl8s and non-compliance with laws and ragulations. we designed procedures
which included, but Were not limited to:
- agreelng financial Statement disclosures to underl>ing supporting docurnentstlon,,
- reading the minutes of meetings of those charged with govemance;
Page 17

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PAC . POSITIVE ACTION IN THE
COMMUNITY LTD
enquiring of management as to actual and potential litigation and daims, and
reviewing correspondence wilh relevant regulators and the compan￿S legal advisors.
There are inherent limitslions in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likety it is that we would become aware of non-compliance.
Auditlng standards also limit Ihe audil procedures requlred to Identlfy non- compliance with laws and regulations
lo enquiry of Ihe dlrectors and other managemerbt and the inspection of regulatory and legal correspondence, if
any.
Material misststements that arise due to fraud can be harder to detect that those that arise from error as they
may Involve deliberate concealment or collusion.
USE OF OUR REPORT
This report is made solely to the charilable companys trustees, as a body, in accordance viith Part 4 of the
Charities (Accounts and Reports) Regulations 2008. Our audlt work has been undertaken so that we might stste
to the charitable companls trustees those matters we a￿ required to state to them in an Auditors, report and for
no other purpose. To the fullest extent pemitted by law, we do not ac￿pt or assume responsibllity to anyone
other than the tharitable company and its trustees, as a body. for our audit work, for this repor( or for Ihe
oplnions we have fomied.
Andrew Simm FCA (Senior Statutory Audltor)
for and on behalf of
Smlth & Goulding Limited
Chartered Accountants and Ststulory Auditors
2 Southport Road
Chorley
Lancashlre
PR7 1LB
Date:
Andrew Simm Bsc FCA (Senior Statutory Audltor)
for and on behalf of
Smtth & Goulding Limited
10[Ilio
Page 18

PAC- POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTNrriES INCORPORATING INCOkqE AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Note
INCOME FROM..
Donation5 and legacies
Charitable activities
Other trading activities
Investments
90,476
1,365,615
5.525
28.596
90,476
.757.696
5.525
28,596
392.081
TOTAL INCOME
1,490.212
392,081
1.882.293
EXPENDITURE ON:
Raising funds
Charitable activities
1,827
6,7,8 1,405,503
1.827
1,817.523
412,020
TOTAL EXPENDITURE
1,407,330
412,020
1,819.350
NET INCOME I (EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND
LOSSES
NEf MOVEMEKf IN FUNDS
82.882
82,882
(19.939)
(19.9391
62.943
62.943
RECONCILIATION OF FUNDS:
Total fijnds brought forward
653,459
74,628
728,087
736,341
54,689
791.030
TOTAL FUNDS CARRIED FORWARD
The notes on pages 22 to 37 fomi part of these financial ststements.
Page 19

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
{A company Ilmlted by guarantee)
REGISTERED NUMBER: 04167948
BALANCE SHEET
AS AT 31 MARCH 2024
2024
Note
FIXED ASSETS
Tanglble assets
CURRENT ASSETS
Debtors
Cash at bank and in hand
12
11,405
13
122.031
673.866
794897
CREDrroRS= amounts falling due wlthin one year
14
(16.272)
NEf CURREKfASSETS
779,625
NET ASSErs
791.030
CHARrrY FUNDS
Restrlcted funds
Unrestricted funds
15
15
54,689
736.341
TOTAL FUNDS
791.030
The charitys financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies regime.
The Truslees consider that the charity is entitled to exemption from the requirement to have an audit under Ihe
provisions of section 477 of the Companies Act 20061.the Acr) and members have not required the charity to
obtain an audit for the JEar in queslion in accordance viith Section 476 of the Act. However. an audit is required
in accordance with section 144 of the Charities Act 2011.
The Trustees acknowledge thelr responsibilities for complying with the requirements of the Act with respect to
accountlng records and the preparation of financial Ststements.
The financial ststements were approved and authorised for issue by the Trustees on
signed on their behalf, by.
5{1l?L)1S
and
Trustee
2f.
Trustee
The notes on pages 22 to 37 form part of these financial st8tem8nls.
Page 20

PAC - posrrivE ACTION IN THE COMMUNITY LTD
(A company limiled by guarantee)
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
Note
Cash flows from operatlng actlvltl68
Net cash provided byl(used in) operating activities
17
57.005
Cash flows from investing actlvltles:
Purchase of tsngible fixed assets
(6.509)
Net cash used in investing actlvltles
(6.$09)
Change in cash and cash equlvalents In tha yoar
Cash and cash equivalents brought fonvard
50,496
623,370
Cash and cash equlvalents carrled forward
18
673,866
The notes on pages 22 to 37 form part of these finandal statements.
Page 21

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES
1.1 Basi8 of preparation of financial statements
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities: Ststement of Recommended Practice applicable to charities preparing their accounts in
a￿OrdanCe wlth the - FRS 102 SORP. Charities Act 2011 and the Companies Act 2006
PAC - Positive Action in th8 Community LTD meets the definition of a public benefit entity under
FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unkss
otherwise ststed in the relevant accounting policy.
1.2 Reconclliatlon with previous G•norally Acc•ptsd kcountlng Practice
In preparing these accounts, the Twstees have considered whether in applying the accounting
policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative
items was required.
No restatements were required.
1.3 Company status
The charity is a company limited by guarantee. The members of the company are the Trustees
named on page 1. In the event of the cherity being wound up, the liability in respect of th8
guarantee is limited to £1 per member of the tharity.
The charity was incorporated in England and Wales and has a registered Offi￿ address of Hills
House, Leeds Road. Nelson, Lancashire, 889 8EL.
Page 22

PAC. posmvE ACTION IN THE COMMUNITY LTD
(A company limited by guaranleo)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (continued)
1.4 Incoma
All income is recognised once the charity has entitlement to the income, It is Probable that the
income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement Is taken as the earller of the date on which either: the Gharity is aware that
probate has been granted, the estste has been finalised and notffication has been made by the
executor{s) lo the Trust that a distribution will be made, or when a dlstribution is re￿IVed from the
estate. Receipt of a legacy, in whole or in part, is only consldered probable when the amount can be
measured reliably and the charity has been notified of the executovs Sntention to make a distribution.
Where legacies have been notified to the charity. or the charity is aware of the granting of probate,
and the criteria for income recognlllon have not been met, then the legacy is treated as a contingent
asset and disclosed rf material.
Donated services or facilit18s ar8 recognls8d when the charity has control over the Item. any
conditions associated with the donated item have been met, the receipt of economic benefit from the
use of the charity of the item is probable and that economic benefit can be measured reliably. In
accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends 15 not
recognised and ￿fer to the Trustees, r&port for more information about their contribution.
On receipt. donated professional services and donated facilities are recognised on the basis of the
value of the gtft to the charity which is the amount the charity would have been willing to pay to
obtain services or facilities of equivalent economic benefit on the open market; a corresponding
amount Is then recognised in expenditure the period of receipt.
Income tax recoverable in relation to donations re¢eived under Gift Ald or deeds of covenant Is
recognised at the time of the donatlon.
Income tax recoverable In relation to investment Income Is recognised at the time the inveslment
Income Is receivable.
Page 23

PAC - posrrNE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (contlnued)
1.5 Expenditura
Expenditure is recognised On￿ there is a legal or wistructive 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 reliabty. Expenditure is classified by
activity. The costs of each activty are made up of the lotal of direct costs and shared costs,
including support costs involved in undertaklng each activity. Direct costs attrfbutsble lo a slngle
actlvity are allocated directly to that activty. Shared costs which contribute to more than one activity
and support costs which are not attributable to a single activity are apportioned betrween those
actlvities on a basi5 consistent wlth the use of resource5. Central staff costs are allocated on the
basis of time spent, and depreclatlon charges allocated on the portlon of the a55et's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the charty
and indude project managernent carried out 8t Headquarters. Governance costs are those incurred
in connectlon wlth administration of the Charity and compliance with constllutional and statulory
requirements.
Costs of generating funds are costs Incurred in attracting voluntary Income, and those incurred in
tradlng activities that raise funds.
Charitable activlties and Governan￿ costs are costs incurred on the charlvs operations, induding
support costs and costs relating to the govemance of the charity apportloned to charitable activities.
All expenditure is indusive of irrecov8rable VAT.
1.6 Tanglble flxed ass•ts and depreciatlon
All assets costing more than £1,(X)O are capltallsed. There are currently no assets.
A review for impalnnent of a fixed asset is carried out If events or changes in circumstances indicate
that the ca￿Ying value cf any fixed asset may not be recoverable. Shortfalls between Ihe carrying
value of flxed assets and their recoverable amounts are recognised as impalrments. Impairment
losses are rgcognised in the Staternent of financial activities incorporating income and expenditure
account.
Tangible fixed assets are carried at cosL net of depreciation and any provislon for Smpaimient.
Depreciation Is provided at rates calculated to write off the cost of fixed assets, less their estlmated
residual value. over their expected useful lives on the following bases..
Fixtures and fittings
Computer equipment
25 /0 Reducing Balance
250/0 Reducing Balance
1.7 Interest recelvable
Interest on funds held on deposit is included when receivable and the arnount can be measured
reliably by the charity. this is normalty upon notification of the Interest pald or payable by the Bank.
1.8 Debtors
Trade and other debtors are re¢ognised at the settlement amount after any trade discounl offered.
PrepayTnents are valued at the arnount prepaid net of any trade discounts due.
Page 24

PAC - POSITIVE ACTION IN THE COMMUNrrY LTD
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
ACCOUNTING POLICIES (continued)
1.9 Cash at Bank and In hand
Cash at bank and 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 openlng of the deposit or slmilar
accounL
1.10 Liabilities and provisions
Liabilities are Tecognised when there is an obligation at the Balance sheet date a5 a resull of a past
event, it is probable that a trdnsfer of economic benefit will be required in settlement, and the
amount of the settlement can be estimated reliably. Liabilities are tecognised at the amount that the
charity anticipates it will pay to setue the debt or the amount it has re￿iVed as advanced pa￿ents
for the goods or services it must provide. Provisions are measured at the best estimate of the
amounts required to settle the obligation. Where the effect of the time value of money is material,
the provision is based on the present value of those amounts. discounted at the pre-tax discount
rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within
interest payable and similar charges.
1.11 Fund accounting
General funds are unrestrscted 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 sel aside by the Trustees for
particular purposes. The aim and use of each designated fund is set out in the notes to the financlal
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 fijnds are charged against the speafic fijnd. The aim and use of each restricted
fund is set out in the notes to the financial statements.
1.12 Crltlcal accountlng estlmates and areas of Judgment
Estimates and judgments are continualty evaluated and are based on historical experience and other
factors. induding expectations of future events that are believed lo be reasonable under the
circumstsnces.
Critical accounting estimates and assumptions:
The charily makes estimates and assumptions conceming the future. The resulting accounting
estirnates and assumptions will. by definition. seldom equal the r81ated actual results. The estimates
and assumptions that have a slgnificant risk of causing a materfal adjustment lo the carrying
arnounts of assets and Ilablllties wlthSn the next finanaal year are dlscussed below.
Critical areas of judgment:
Depreciation expense
Uncollectable receivables
Page 25

PAC - POSITIVE ACTION IN THE commuN￿y LTD
(A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
2024
Rent and Housing 8enefft
LCC - Supporting People
Resident Service Charge
Pendle Borough Council- Domestic Abuse
Big Lottery Fund - Domestic Abuse
OPCC- MOJ Fund
Pendle Borough Council- DA Bill Act
Household Support Fund
Healthy Relationshipsl Safe at Home
Active Lancashire - Together Fund
SELNET- Move Forward
LCC - Domestlc Abuse
Spring North - Healthler Thinking for me
Active Lancashlre - Yes Hub
Pendle Borough Council
Pendle Borough Council - Youth Forum
Lancashire Violence Reduction Network
EVOLVE - CANW
Active Lancashire - Together Fund
HAF Delivery I CO￿rdination
Womens Aid
Lookout - Children In Need
RAH - Children In Need
LCC- Public Mental Health
LCC - Ofsted
Otherl Sundry small grants
MHCLG
LCC - Wellbeing Education Reform Grant
Active Lancashire - MPT Steps
Rossendale Borough Council - DA Bill Act
Active Lancashire - MPT Wellbeing Activities
OPCC - Waterside
LCC - Detached Youth Work
Big Lottery Fund- HAPI
Spring North- Health
592,374
319,289
30,153
16,000
92,817
26.715
16.000
29,480
4.060
12,900
263.842
5.500
49,312
3.01)0
3,600
10,991
800
12.152
2.000
52.000
5.500
2.600
22,672
7,455
84.187
92,297
1,757,696
Page 26

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM DONATIONS AND LEGACIES
Unrestrlcted Restrf¢ted
funds
funds
2024
2024
Total
fund5
2024
Donations
Student Placement Fees
Managing Agent Rebate
45,776
2,800
41,900
45.776
2,800
41,900
Total donations and legacies
90,476
90,476
FUNDRAISING INCOME
Unrestricted
funds
2024
Restricted
fund$
2024
Total
fund5
2024
Fundraising
5,525
5.525
Total 2023
10,489
10,489
INVESTMENT INCOME
Unrestricted Restricted
funds
funds
2024
2024
Total
funds
2024
Bank interest receivable
28,596
28.596
Total 2023
10,436
10.436
Page 27

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
DIRECT COSTS
Total
2024
PAC
Rent and water rates
Llght, heat and power
Insurance
Repairs and maintenance
Fixtures and fumishings
Telephone and IT costs
304,114
89,146
11,310
35,806
27,129
57,833
304.114
69,146
11,310
35.806
27,129
57,833
È li
Beneficiary costs
Stsff training
Travel and subsistence
Promotional expenses
Bank charges
General expenses
Office and sundry expenses
Wages and salaries
National insurance
Pension cost
55.293
12.273
10,464
3,527
4,522
6,316
11,895
904,019
64,342
44.150
55.293
12.273
10,464
3.527
4,522
6,316
11,895
904.019
64.342
44.150
1,642,139
1,642,139
SUPPORT COSTS
Total
2024
PAC
Legal and professlonal fees
Wages and salaries
Natlonal Insurance
Pension cost
25,428
123.275
8.774
6,020
25,428
123,275
8,774
6,020
163,497
163,497
Page 28

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GOVERNANCE COSTS
Unrestricted Restrictsd
funds
funds
2024
2024
Totsl
funds
2024
Auditors, remuneration
Depreciation - tangible fixed assets
7,000
4,887
7.000
4.887
11,887
11.887
NET INCOMEI(EXPENDITURE)
Thls is stated afler charging:
2024
Depreciation of tangible fixed assets:
- owned by the charity
Auditors, remuneration - audlt
4,887
7.000
During the year, no Trustees received any remuneration.
During the year, no Trustees received any benefits in kind.
10. AUDITORS. REMUNERATION
The Auditorfs remuneration arnounts to an Audit fee of £7,000 (2023 - £4,500).
Page 29

PAC . posrrivE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11. STAFF COSTS
Staff costs were as follow5:
2024
Wages and salaries
Social security costs
Other pension costs
1,027,294
73.116
50,170
1,150.580
The average number Df persons employed ty the charity during the year was as follows:
2024
No.
Charitable activities
Average headcount expressed as a fijll time equivalent:
2024
Charitable activities
The number of higher paid employees was:
2024
In the band £60,001- £70,000
Th8 key management at PAC includes on average 3 employees which together for the year ending 31st
March 2024 have tolal remuneration amounting to £169,255 (2023 - 3 employees - £153,297)
Page 30

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarants8>
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
12. TANGIBLE FIXED ASSETS
Flxtures and
flttlngs
Computer
equipment
Total
Cost
At 1 April 2023
Additions
7,342
6,509
22.834
30,176
6,509
At 31 March 2024
13,851
22,834
36,685
Depreclatlon
At 1 Aprll 2023
Charge for the year
4,776
2,482
15.617
2,405
20,393
4,887
At 31 March 2024
7.258
18,022
2S,280
Net book value
At 31 March 2024
6,593
4,812
11.405
13. DEBTORS
2024
Trade debtors
Other debtors
Prepa￿nents
Accrued income
38,696
3,341
39,625
40.369
122.031
Page 31

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
IA Gompany Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
14. CREDITORS: Amounts falling due wlthln one year
2024
Trade ￿edItorS
Other taxation and social security (see below)
AC¢￿al$ and deferred income
1,276
14.996
16,272
Other taxation and social security
2024
Page 32

PAC - POSMVE ACTION IN THE COMMUNrrY LTD
(A Gornpany limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15. STATEMENT OF FUNDS
STATEMENT OF FUNDS . CURRENT YEAR
Balance at
31 March
2024
Balan¢• at
1 Aprfl 2023
Transfers
inlout
Income Expenditure
Designated funds
Designated Funds - SSP Sinking Fund
SSR Sinking Fund
Charity Managemen( G0veman￿. IT
and training
Be Free Sinking Fund
strategical Development
Waterside Development
175.106
33.969
10,000
10.000
(25,241)
{15.896)
159.865
28.073
48.000
13.161
40.000
11,763
(35.6891
(4.215)
(28,654)
(11.763)
48.000
13,446
40,000
4,500
321,999
24,500
(121,458)
289.384
General funds
General Funds
331,460
1,465.712 (1,285,872)
(64,343)
446.957
Total Unrestricted funds
653,459
1,490,212 (1.407,330)
736,341
Restrlcted funds
LVRN
LCC
Womens Aid
VCFSE Lot 1 and Lot 3
Lookout - Children in Need
OPCC - Waterside
Active Lancashire
Youth Mental Health First Aid
Big Lottery Fund- HAPI
RAH - Children In Need
MHCLG
Big Lottery Fund - Be Free
P8nd18 Borough Counixl
OPCC- MOJ Fund
Healthy Relationshlpsl Safe at home
3.600
5.500
2,000
92.297
13,600)
(5,500)
(2,000)
(81,546)
(7,861}
(5,673)
(800)
(55,490)
(81.5421
(4,253)
(10,605)
(89.522)
(2.000)
127,296)
(34,3321
10.751
7,861
5.673
800
52,000
84.871
19,540
6,676
4,253
10.605
14.588
16.050
10,005
92.817
2.000
26,715
29,481
17,883
581
4,851
74.628
392,081
<412,020)
54,689
Totsl offunds
728,087
1,882,293 (1,819,350)
791,030
Page 33

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
SUMMARY OF FUNDS. CURRENT YEAR
Balance at
31 March
2024
Balance at
l April 2023
Transfers
inlout
Income Expendlture
Designated funds
General funds
321,999
331,460
24,500
{121,458)
1,465,712 {1,285,872)
64,343
(64,343)
289.384
446,957
653,459
74628
1.490.212 (1,407.330
392.081
(412,020)
736.341
54689
Restricted funds
728,087
1,882,293 (1,819,350)
791,030
DESIGNATED FUNDS
SSP Sinking Fund - Maintenance of fumiture and ffttingsl other repairs at Hills House
SSR Sinking Fund - Maintenance of fumiture and fittingsl other repairs at 1 Queen St.
Charity management, Governance. IT and Training - to cover overhead and staff training costs whiGh
cannot be met though project funding. to fund investments needed to promote sustaiTrability-
Be Free Sinklng Fund - Maintenance of fumiture and fittingsl other repairs at the SafeHouses.
Stratsgical Development To support the strategic development, marketing, rebrandlng, project
sustainability and business planning review of the charity to maximise new opportunitles that will support
the sustainability of services.
Waterside Devolopment - To support the development of the Waterside project.
Page 34

PAC - posmvE ACTION IN THE COMMUNITY LTD
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
RESTRICTED FUNDS
Lookout 4hildren in Need - Charitable activity funded by BBC Children in N88d for young vlctlms of
Domestic Abuse.
LCC - WER - This fvnd to enhance workforce development in mental health across Lancashire. Up to 12
people to be trained in Youth Mental Heallh First Aid.
MPT - Wellbeing Activities - Monies specifically for trips and activities for those young people on the
employment project.
Laneashlre Wiolence Reduction Network - Funding received to pay for the trauma quality rnark.
VCFSE Lot 1 and Lot 3 - Funding from Spring North through the ICB to provide mentsl health support in
safeSpa￿ and prepare and present training for sevices that are dealing with older people.
Lancashlre County Council - Funding Ihe Ofsted registration for Safespace.
Womens Aid - Funding for victims of domestic abuse.
Youth Mental Heallh First Ald - Charitable aclivity funded and resultlng from a contract wlth LCC Public
Health to coordinate and deliver training.
RAH Childron In Ne•d - Small grants to pilol sUPPOrt to young people presenting with harmful
behaviours towards others.
MHCLG - Complex need worker and Play worker to asslst the PDVI accommodation serdices.
Big Lottery Fund - Bo Fre• - This fund granted by the Big Lottery is for 5 years lo support the PDVI
Outreach project.
Big Lottery Fund - HAPI - This fund grarlted by the Big Lottery is for 3 years to support earfy Interventions
to redu￿ the risk of homelessness amongst young people up to the age of 25.
Children and Families Well Belng Servlce - This fund was awarded to support the start up of youth
work at a youth centre in Colne.
Neighbourly - Two funds were received £400 for support to beneficiaries for isolation throughout COVID
and £4,000 for outside areas to be enhanced at the supported accommodatlon sites for the Serv1￿ users.
Hapl . Lottary - This was lo lund a full time worker to provide prevention and awareness int8rventions for
youth homelessness across Bumley, Pendle and Rossendale.
LCC IPC - An infection. prevention and control fLfnd offered by Ihe council to provide supported
accommodatlon with monies for COVID equipmenu cleaningl staffing costs
Klckstart- This funding was received to pay for salarles to a5SiSt those between the ages of 16 - 21 to gel
back into emplownent by gaining work experience.
OPCC - MOJ - This was a fund to increase staffing to assist the domestlc abuse helpline and live chat due
to the increased demand as well as counselling sessions for beneficiarfes.
OPCC - Walerside - This funding Is for various youth groups to be run from our Waterside building lo
reach young people in the area.
M&S Grant - Grant received from Marks and Spencers for counsellingl other evolve project work.
Household Support Fund - This funding was received to support those women and their families fleeing
domestic abuse. This fund provided hèlp with billsl white goods and furn￿ure and fittings.
Healthy R8lationshlpsl Safe at home - This was funding re￿iVed to go into schools to support with
Domestic Abuse and to help those fleeing domeslic abuse to find suitable housing.
Youth Investment Fund (YIF) - This was a fund provided to the youth club for new equipment and
fumiture to benefit the residents in Ihe local communty.
Arnold Clark - This grant received to support our counselling sèpiice and to equip a room to provide
counselling support.
Page 35

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16. ANALYSIS OF NET ASSETS BEfwEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS. CURRENT YEAR
Unrestrlcted Restrlcted
funds
funds
2024
2024
Toial
funds
2024
Tanglble fixed assets
Current assets
Creditor5 due within one year
11,405
741,208
116.272)
11,405
795,897
(16,272)
54,689
736,341
54.689
791,030
17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NEf CASH FLOW FROM OPERATING
ACTIVITIES
2024
Net incomel(expenditure) for the year (as per Statement of Financial Activities)
62.943
Adjustment for:
Depreciation charges
Decrease in debtors
Decrease in creditors
4,887
39.479
(50,304)
Net cash provided byl(used In) operating actlvitles
57.005
ANALYSIS OF CASH AND CASH EQUIVALENTS
2024
Cash in hand
673,866
Total
673,866
19. RELATED PARTY TRANSACTIONS
There have been no related paty transactions throughout the financial year,
20. POST BALANCE SHEET EVENTS
There have been no significant events affecting the company since the year-8nd.
Page 36

PAC - POSITIVE ACTION IN THE COMMUNITY LTD
(A Company Ilmlted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
21. CONTROLLING PARTY
The Irustees named in the administrative section of the accounts ultimatety Gontrol the company.
Page 37