U81gn Eriwlope ID". C4408C6F-$45E47E5-92E5-OBD79292989E Reglstered number: 04167948 Charty nurnbor: 1088636 PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company limlted by guarantee) AUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 *AEIITKE2• 2411212025 COMPANIES HOUSE A67
Docu51gn Enwlppg ID: C440BC6F-545E47E5-92E54IBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A ¢ompany Ilmlted by guarantee) CONTENTS Page Refèrènce and admlnlstratlve detalls of the charlty, Its truste•s and advlsorn Trustms, r•port 3-13 Trustèes, responslbllllles statement 14 Ind•p•nd•nt audllorn. report 15-18 stst•m•nt of flnanclal actlvltles 19 Balance sheet 20 Stat•m•nt of ea8h Ilow• 21 Notes to the flnanclal Statements 22-38
Oocu8n Eri¥lope ID.. C440BC6F-545E47E5-92E5-08079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmtted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 PJIARCH 2025 Trustees K Broadhursi N Barrow A Dewhurst N Stone E Campbell (appointéd 2 December 2024) Company reglster•d number 04167948 Charlty r•glstered numb•r 1088536 Reglstered offic• Hills House Leeds Road Nelson Lancashire 8Bg 8EL Company Socretsry C Bennett CEO C Bennett Independent audltorn Smith & Goulding Limrted Chartered Accountants and Statutory Audliorn 2 Southport Road Chorley Lancashire PR7 1LB Page 1
Docuslgn EnN¢lope ID.. C440BC8F-545E47E&92E541BD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A Company 11m1t by guarant••> REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2026 Advl8er8 (contlnued) Bank•rJ Unty Trust Bank PLC Nine Brindleyplace Bimilngham 812HB Invo8tm•nt Advlsor CCLA 85 Queen Vicloria Street London EC4V4Er Page 2
Docuslgn EhbYl¢w ID.. C4408C6F-545E47E&92E5.08D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD IA company Ilmlted by guarantee) TRUSTEES. REPORT FOR THEYEAR ENDED31 MARCH 2026 The Trustees present their annual report together with the audited financial statements of the charity for the year 1 April 2024 to 31 March 2025. The Trustees confimi that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the cornpany's governing document and the provisions of the Statement of Recommended Practice (SORP). applicable to charities preparing Iheir accounts in a¢cordance with the Financial Reporting Standard applicable in the UK and Republlc of Ireland (FRS 102) (effective 1 January 2019) Since the charity qualifies as small under section 383. the strategic report required of medium and large companles urKler The Companie8 Act 2006 (Strategic Report and Dire¢torf8 Report) Regulations 2013 1$ not requirad. Objectlves and Actlvltleg . POLICIES AND OBJECTIVES The charity's objectives are specifically restricted to the followlng:" To provide public benefits lor the inhabitants of the North of England without distinction of sex, or of political, rellglous or other oplnlons. by associating the Local Authorltles. Voluntary Organlsatlons. 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 circumstances are in need and unable to gain employment and in particular to provide or support schemes where such persons may acquire and develop vocatlonal skllls whlch wlll enhance thelr employmenl pro8pect8 thelr physlcal and emotional health 8rKI well-boing. (iii) To provide facllities in the Interest of soclal welfare for recreats'on and leisure tlme occupatlon with the object of improving the conditions of life of those persons in need. hardship or distress. (iv) To advance education for the public benefit by providing advice and guidance upon questions of unemploymenl. housing, domestic abuse. safeguarding and social welfare and related topics (v) To assist persons of limited means in cases of social hardship or economic mislortune upon terms appropriate to their means whether or not members of the society to find appropriate living accommodation and whilst so doing lo provide where possible temporary shelter in properties managed by the charity from time to "me. b. ACTIVITIES FOR ACHIEVING OBJECTIVES Positive Action in the Community currently manages the following projects: Safespace Pendle providing supported accomrnodation and support for homele8$ yOg people aged 1& 21yrs SafeSp8¢e Hyndbum providing supported accommodation and support for homeless young people aged 1&21yrs safesPa Rossendale. providing supported accommodation and support lor homeless young people aged 1&21yrs HAPI {Homelessne$s Awareness and prevention Intervenkn'ons) which supports young people aged 14- 25yrs across 8umley, Pendle and Rossendale to prevent homelessness through èarly interventlon and famlly support. and also to respond to crisis homelessness in accessing accommodalion. Be Free fomierty known as PDVI which provides a holistic community based support package for victims of domestic abuse. including one to one and group support BE Free- SafeHouses which provides shared accommodation in Pendle for victims of Domestic Abuse and their children Page 3
Docu8tgn Envelop ID.. C4408COF-$45E47ES-92ES-OB079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlt•d by guarant•è) TRUSTEES, REPORT (contlnu•d) FOR THE YEAR ENDED 31 MARCH 2025 Evolve whlch provides counselllng and life skills development programmos to those prlmarily In recelpt of other Posilive Action in the Community services as well as our youth wrirk offer. Employability which is part of a larger partnership assistlng those furthest away from the job market to engage in Iraining, education and employment. Youth work activities through youth clubsl detached youth work across Pendle and Rossendale. YMHFA, SafeTalk and ASIST training Co-ordInatn 18 a public health contract we hold to co-ordlnate th• delivery ol free training to the Children and young people's workforce lo support the early Interventlon approach and increase mentsl health and wellbeing in Lancashire The Annual Gener81 Meeting, PAC meetings and Strategic Plannin9 Meetings are utilised to allow PAC to look at its aims, objectlves and management structure a8 well as providing appropriate level support to sust8inability of the projects as well as looking at development opportunities through evidence of need. PAC has clear and well established financial reporting procedures, wilh appropriate levels of delegation to support this. PAC has referred to the Informatlon contalned withln the Charity Commi$sion's gener81 guidance on public benefit when reviewing Its alms and objectives and In plannlng its future activities. 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 agaln like to thank all Staff throughout iheir projeds for their hard work and commitment In malntaining and developlng high level quality seNices to some of the most vulnerable people in Pendle, Burnley and Rossendale. Our ability to engage and contribute Siraiegically at 8 local and national level has resulted in continued success and groWÉh of the charity which has further more enabled to us to develop new innovative projects to meet the needs of our local communities. PAC and It6 projects hav• r•c•lv•d lundlng from: LCC Supporting People Housing Benefit Pendle Borough Council Chlldren In Need Lancashire County Coundl Lancashire Public Health B&Q Foundats'on Police Crime Commissioner Actlve L8ncashlre Pendle Borough Council Safenet SELNET Child Action North Wesi Lottery Funding Groundwork Tesco Families Health and Wellbeingl Spring North Community Foundation Many donations have also been receNed from individuals and businesses who have donated through sponsored events and individual circumstances. PUBLIC BENEFIT The trustees confirm that. in accordance with their duty in sectlon 17{5) of the 2011 Charities Act, they have paid due regard to the Chanty Commission guidance on public benefit reporting In deciding what activities Ihe charty should undertake. The remainder of this Annual Rep¢)rt explains the tharity's work during the period and how it has been carried out for the public benefit. Page 4
DO619n EnlOPe ID.. C4408C8F-545E47E&92E5.08079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD IA company Ilmlted by guarante•) TRUSTEES. REPORT (contlnued) FOR THE YEAR ENDED 31 MARCH 2026 ¢. VOLUNTEER8 PAC currenlly has no volunteers, however we hope to expand our volunteer programme in 20251126. Volunteers taken on by PAC are to be experienced in working with our client group and support our paid staff to deliver group work. Irips and activities and appropriate support. A¢hlevements and performance . REVIEW OF ACTIVITIES PAC Our year of 2024-25 was successfully and proactively chaired by Neal Stone, who was appointed in the previous financial year. He continues to be supported by Nicola Barrow as Vice Chair, Andrew Dewhurst as Treasurer and Claire Bennett as Company Secretary. Within 2024-25, we also successfully appointed Elizabeth CamFibell to our board of trustees, brlnging a Yalth of experlence in Health and Safety, and large organisation operations. We conlinue io recruit for additional trusiees based on skills set and relevant experience and knowledge to add value lo the board. 2024-25 was a year of successful sustained contracts and increasing provision as a result ol successful tenders, lunding applications and partnerships. It has brought wrth It a confidence In our ablllty to succeed competitively, based on our quality and value for money - creating more sustained oUtme$ and consistency for our service users. Our supported accommodation service are now secured for up to 7 years, and the DASSL contract for up to 8 years, which is the longest term contracts we have been able to secure in our history (with usual contract lengths being &4 yrs). We also recognise the significant importanc8 of working with other organisations whose values align with us, and working collaboratively to ensure Lancashire wide commissions are delivered by the speciallst providers, thls refers in particular to the DASSL contract which is led by SafeNel, vthere Niie are a partner alongside other domestic abuse providers, and also our Spring North Contracts, CANW contract and Active Lancashire I Selnet ¢ontraets. Recwltment has contlnued to be a challenge lor a variety of reasons, Including the economic envlronment that people are faced with, along with the challenges people face with managing the balance befvieen health and wellbeing and work needs. We therefore have continued to actively address and review our personnel functions, wellbeing offers and contract needs. thin this we have also started to develop and implement our organisational workforce development plan. to again provide individualised support for personal professional development that also progresses our strategic oblectives. One such piece of work in progress is a new internal development programme for our managers across the services, bringing them together to reflect and explore common management areas of work. whilst promoting peer support acfOSS our Charity. Another challenge we have continued lo fa this year is the highly Competitive grants and funding available for our smaller projects under Evolve in particular the .Youth Club provision. lfithilst the detached work is funded through a commission, the general youth Club Whlch Is really popular has been difficult to gain sustained funding for due to the size a of our organisation and thresholds for funders eligibility. As such Ihe fvture sustsinability will feature significantly in our new strategic plan for 2025-2030. Despite the difficulties for the youth club, we have successfully continued to deliver very high quality services and outcomes for our Counselling sénlice, Employment Support Programmes, and Training contracts gaining very positive feedback from our commissioners I partners. Finally. March 2025 saw the end of our current strategic plan. As such this has been reviewed and a new Strategic Plan for 202>2030 is in development. This commenced with a fvll organisation llde survey asking staff what they fell should be the priorities for PAC in the next 5 years, this has been followed by further engagement and participation to result in a draft plan, The Strategic Plan aims to be approved by the board late Page 5
DoatsvJn En¥elope ID: C440BC6F-54Se47E5_92ES-OBD7929298gE PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmft•d by guarant> TRUSTEES, REPORT {conllnued) FOR THE YEAR ENDED 31 MARCH 2025 summer, and then projects will develop their operation plans to support and contribute to this. 11 will be important that our fuiure is focused on quality, Outcomes and Strengthening what we do. as well as being forward thinkin9, aNJ alert to infrastructure needs and sustainability planning. In conclusion,'2024-25 has been a highly successful year overall for PAC, increasing services and reach. and thus having wider and higher quality outcomes for beneficiaries. whlch is why we exist. Plowever it cannot go wrthout acknowledgment that thls would nol have been posslble without our dedicated slaff teams, managers, Senior Leadership Team and tNstees to wh¢)m we are very grateful. B• Fr•e Communlty Provlslon A responsive service continued to be available for both adults and children in Pendle and Rossendale. with self- referrals continuing to be our highesl referral source. Support continued to help service users to Improve their level of safely and emotlonal reslllence, empowered them lo rnake Inf¢nned choices and live 5ndependent and fulfilled lives. The following services were available for adults in Pendle and Rossendale to access: Helpline support Live chat support IDVA support One to one support Risk management Bespoke safety annIng MARAC representatlon Sanctuary support to secure homes Referrals to safe accommodation Legal advocacy Emotional advocacy Support with criminal and civil I Support with private and public proceedin98 Access to specialist support to address the generational impacts of Domestlc Abuse, includlng champion roles focused on young people. older people, early years and parenting. Group support Recovery programmés Counselling Regular support reviews to meet emerging needs Clear exrt pathways to maintain outcomes achieved The followlng services were available for children and young people to access. Age appropriate initial assessments Programmes of one to one support Play based tterapy Sibling sessions YPVA support; includin9 SUPPOrt to report abuse to the Police. Griminal trial support. representation at MARAC Advocacy. ensuring children and young people's volces 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 Page 6
Docusn enNlope ID.. C440BC6F-545E47E&92E5.OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarante•) TRUSTEES. REPORT {contlnued) FOR THE YEAR ENDED 31 MARCH 2026 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 partnership offer for all Lancashire schools commissioned by LCC. Through a new grant award, we launched a new specialist offer, aimed at addressing the unlque impacls of Domestic Abuse on each generation, tailored to risk and need profsles linked to their age and stage of life. This resulted in the recruitment of specialist practitioners holding champion roles in young people, older people, earfy yeafs and pafenting. The types of support provided have been individual to each servlce user,. enabling them to lead their support joumey with us and access support at a pace direcled by them. Accommodatlon Servlc•s We contlnued to provlde e unbts of supported accommodatlon for women and chlldren e8caplng Domestlc Abu8e. OLtr accommodation services continued to provide dedicated support for children and young people living within our provision, ensuring children received the specialist support they needed when fleeing Domestic Abuse to a place of safety. and the change Ihis broughl to every aspect of their lives. Be Free have continued to be represented at operational and strategic boards in relation to Domestic Abuse. Be Free contributed to local and national consultation in regards to Domestic Abuse, influenang commissioning and strategic decision making. In December 2024, 'DASSL' was launch•d, in which Be Free are a delivery partner. DASSL is a partnershlp of specialist Domestic Abuse providers across Lancashire, providing a consistent and diverse offer of support to victim-survivors across Ihe county. This service is commissioned by Lancashire County Council. Feedback from B• Frn• 8•rvlc• u8•r8 Includ•d', "Be Free have been a huge support to me during the most ch8llenglng time of my lrfe. Just havlng someone to listen to me and reassure me has been fantastic and helped me to heal.. Communty client °The service for rne was a life line. I was believed and never made to feel I was to blame. I was supported through my highs and lows and never felt judged. 11 I needed help with anything if they didn't know the answer Ihey would find it. The care and support I received kepl me golng through the toughest tlme and I will be forever graleful this service and the support workers there.. Communlty client 'Sine I have been here my anxiety has calmed down a lot. I feel extremely safe here. I get on with olher residents arKI staff members. I feel like l am able to heal.. _ Safe accommodation client °You have all helped me and supported mè and confidence, I feel much more prepared lo take on the world.. Safe accommodation client Saf•Space Safespace has continued to provide access to safe and supported accommodation for young people aged 16-21 experiencing homelessness. Following a competitive tender process in the SprinSuMmer of 2024, we secured the support contract, commissioned by Lancashire County Council. for our sites in Pendle and Rrjssendale. and was awarded the support contract for existing supported accommodation in Hyndbum, wrth us being responsible for Ihis proviston since November 2024. As a result, at the end of the reporting period, Safespace had 44 units of accommodation, across 3 sites in East Lancashire, providing a wide range of accommodation types for young Page 7
Docusign Envelope ID.. C440BC6F-545E47EYJ2ES-OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantse) TRUSTEES. REPORT Icontlnued) FOR THE YEAR ENDED 31 MARCH 2025 people. Support enabled young people to have support tailored to their emerglng needs and to help them overcome traumatic life experiences that contributed to them experiencing homelessness. Support W88 inclusive of; Access to supported accommodatlon, staffed 24 hours a day Tailored key work support on a planned and unplanned basis Support to develop independent living skills indudlng money management, cooking, cleaning and doing laundry Targeted support In relatlon lo mental health, alcohol and substance use and relationship abuse Help to rebuild relationships with family, where safe and appropriate Support to access and attend tralning, employment and education Group and peer suPrt Advocacy support Fun and educational activities Regular support reviews to meet emerging needs Supportwith moving on Clear exit pathways to maintain outcomes achieved Safespace malntslned Otsted reglstration 8nd contlnued to legally operate and accommodate young people who were Children Looked After. Safespace were not Inspected by Ofsted during the reportin9 period. Fe•dback from Safospace servlce u8•rn Included: "Safespace Is very w•lcoming' .1 really like my accommodalion, It has everything I need. 'Staff are supportive and friendly" Of those that completed an evaluation upon their exit from tho a¢comrnodation, 100% of young people said they were supported to make their own choices, felt thelr prlvacy was respected and lelt comlng to the servlce made positive difference to their life. HAPI HAPI continued to provide a servlce for young people at risk of homelessness and In need of preventative support. Young people had access to support via phone. in person and online and 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 regularly to ensure emerging needs were identified and considered and that support was informed by the young person. Drop in sessions were provided throughout the Burnley. Pendle and Rossendale area lo ensure we were accessible to all. In addition to the above targeted work with young people at rlsk of homelessness, educational workshops were delivered in schools and colleges. EVOLVE Evolve has delivered on a number of progr8mmes to help adutts, young people and children withln our local community to a¢h their potential and thrive. This has been delivered through the following provision arrangements., Counsellin9 We have continued to work on an emotional heafth and wellbeing contract funded by Lancashire County Council to deliver programmes of counselling to children and young people throughout East Lancashire. Additionally, through grant awards, therapeutic interventions have been provided to service users of Be Free, Page 8
Docuslgn En¥•lope ID.. C4408C6F-$45E47E5-92ES-080792929E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmltod by guarantse) TRUSTEES. REPORT Icontlnued) FOR THE YEAR ENOED 31 MARCH 2025 providing direct referral pathways for counselling provision, reducing the demand on health services and the length of time Servi users are waiting for this essential support. This has been pivotal to Iheirjourney io healing following their experiences ol Domestic Abuse. Employment support Employment support was available to Pendle residents to support those who were not in work to develop their skills and experience, create a CV. obtain support with job searching. develop. intepiiew skills and receive support with their personal development to overcome barriers to employment. (Additional Info needed to reference YES Hub, Actlve Lancs, Selnet and the partnerships) Lonellness support and inter¥enllons We continued to deliver on the 'Know Your Neighbour. initiative funded by The National Lottery for residents of Burnley wlth experience of loneliness and isolation. Support included individual assessments and bespd(e support plans to meet their needs, drop in services, peer support groups and activities to ernpower people io build support networks and Improve thelr personal wellbelng. As the Inltiative came to a close at the end of March. a celebration event was held to recognise the achlevements of those who engaged in the programme. Youth provision We continued to provide access to youth provision. dellvered from our youth centre In Waterside, Colne. This was complimented by.our involvement in HAF during Easter. Summer and Christmas as well as additional fundlng provided by the Office of the Pol0 and Crlme Commlssloner for Lancashiro to enhanc• our support offer over the summer holidays. Detached youth work was delivered in Pendle and Rossendale, alongside Lancashire County Council's targeted youth support team to reach young people in place3 where they are at, aiming to reduce engagement in ASB. We contlnued to employ a youth engagement worker, based in the Pendle Yes Hub with.Active Lanca8hire, to provide support with employment. personal development and other youth needs. Peer Parenting We launched a new support offer called 'PATH'. providing support to parents and carers of 8 child with mental health needs in Lan¢ashire. This is a county wide offer, managed by Spring North, with Evolve being the delivery provider for East Lancashire. The first 6 months of the grant involved consultation with parents, young people and prolessionals to explore their needs, enabling co-production ol the support available. Peer groups have been delivered. bringing parents together to share their lived experiences and receive practical sup.port to improve their resilience and connect them to local offers of support. Trainlng We contlnued to cfrordinate and dellver menlal health and sulcide prevention tranlng across Lancashire. 68 courses had been deliverd in 202412025. Flnanclal revSew . 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 Ihey continue to adopt the going concem basis in preparing the financial st8temenls. Further details regarding the adoption of the going concem b8SiS can be found in the Accountin9 Policies. b. PRINCIPAL RISKS AND UNCERTAINTIES The Trustees have assessed the major risks to which the charity Is exposed. in particular those related to the operations and finances of the charty. and are satisfied that systems and procedures are in place to mitigate our exposure to the major risks. Signrficant consideration has been given in regards to GDPR compliance. and as a Page 9
Docu81gn Envèlope ID.. cHoec6F.545E47E&92E5_OBD79292989E PAC . POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) TRUSTEES. REPORT {contlnued) FOR THE YEAR ENDED 31 MARCH 2026 result we have an active ongolng action and implernentation plan C. RESERVES POLICY The Charity maintains a reserves policy in order to promote sustainabilty and growth. This policy aims to reserve 6 months core running costs alongside funds allocated to running costs, staff training and charty 9rowlh. However, we currently hold 3 months and are aimin9 to get to the 6 months as per best practice. The trustees have reviewed the restricted funds of the charty and made transfers to designated and unrestricted fvnds where appropriate. The restricted resep4es consist of funds received committed to project delivery. During 202412025 Trustees designated reserves to a Sinklng Fund to replace and malntain the Fumiture fixtures, fittings and decoration at Safespace Pendle, Rossendale and Be Free at the end of their lifecycle. in line with contractual obligations required by our Landlord. Safespace Hyndbum's sinking fund will commence in 202512026. Trustees also designated a maximum £48,000 trom reserves towards Charity Management, Governance, IT and Staff Tralnlng and a further £40,000 towards strategic development. In 202412025 the remaining unreslricted, unallocated reserves equated to approximate 3 - 4 months core running costs providing sustainability to the Charity at a time when funding sources are changing dramatically and funding contracts 8re available for shorter time periods. d. FINANCIAL REVIEW The Statement of Financial Activities and Balance Sheet set out the financi81 position of the Charity, Incoming resources for Ihe year ending 31 March 2025 amounted to £2,088.129. resource8 8xp¢nd•d £2,080,843 producing a deficrt of £12.714. This leaves total charitable funds of £778,316.. Slructure, gov•rnanc• and manag•m•nt a. CONSTITUTION The charity is constituted under a Memorandum of Association dated 28 February 200185 amended by Speclal Resolutions dated 15 May 2001 and 2 October 2001 and Is a 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 charity is the responsibilty ol the Trustees who are elected and co-opted under the temis of the Articles of Association. Namely that the process is open to other individuals or organisations who apply to the charity in the fomi required by the directors: and are approved by the directors. Throughout the financial yeer we have received funding to advertise trustee roles through a trustee recwitment agency. This was aimed at individuals with particular skill sets. Applications are then completed and sent in to the Chair and the Charity Manager. Upon approval, the newty appointed trustee is required to fill out a self-assessment form to identify any training needs. If anything is flagged up, courses are then provided to the individual. Page 10
Docuslgn &blope ID: C440BC8F-545E47E&92E5.OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) TRUSTEES, REPORT (contlnued FOR THE YEAR ENDED 31 MARCH 2025 The directors may only refuse an application for membership rf, acting reasonably and properly, they conslder11 to be in the best interests of the charity to refuse the applicaiion. Trusteeship is not transferable. . POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES Policles adopted for the Inductlon and tralning of Trustees are.. PAC Trustee Induction Pack PAC Trustee Role D&%ription PAC Trustee Leave of Absence Policy PAC Trustee Structure d. ORGANISATIONAL STRUCTURE AND DECISION MAKING PAC is a charitable company Ilmlted by guarantee. Members of the board In their roles as trustees of the charlty and as Dlrectors of the company I management committee are responsible for ensuring that the flnancial and adrninistrative affairs and controls of the organisation are conducted in accordance wrth legal requirements and best practice. PAC has appolnted a Company Secretary who Is responslble for ensurlng that the requirements ol the Charltles Act 2011, Companies Acts 2006 and Trustees Act 2000 and other statutory requirements relating to companies are adhered to. PAC has appointed 8 Treasurar who maintains oversight of the fin8nGe$ of Ihe organisation, ensuring that the Board Is appropriately Informed of the financlal sltualion ol the organisalion and that statutory requlrements are met. Trustees ensure that arrangements have been made lor accounts to be elernally independenlly examined on a yearly basis, and that annual accounts are produced and approved. For those years where the income exceeds the audit threshold, an external audlt will be conducted. The PAC CEO has responsibility for the strategic leadership. direction and management of PAC - Positive Action in the Communty 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 $u3tainability of PAC, for liaison with the project managers. identifying development opportunities, and for preparing reports for the Trustees. The Irustees have decided to delegate some of the day to day decision making, in relation to contracts. purchasing of supplies and the control of assets to the CEO. PAC has appoinled a projeci manager for ea¢h project who report lo the CEO and have day to day responsibillty 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 information is provided as required lo the Head of Business and Finance and CEO. e. RISK MANAGEMENT The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity. and are satisfied that systems and procedures are in place to miligate our exposure to the major risks. Page11
Docusign Envelope ID.. C4408C6F-545E47E5-92ESffjB079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlt•d by guarantee) TRUSTEES, REPORT (contlnued) FOR THEYEAR ENDED31 MARCH 2025 Two of the major risks facing PAC include: 1. PAC'S recruitment and retention of staff. 2. PAC'S diversrfaction of income. Pl•n8 lor fulurn perlods . PLANS FOR THE FUTURE AND FUTURE DEVELOPMENTS nsfort 2025r2026 will inevitably be strongly influenced by the Government direction and management. The 2020 - 2025 Strategic Plan for PAC Is coming to an end In the n•xl financlal year so the next 5 year strategic plan wll be set. ture Pl To recruit new trustees, and increase diversity and community representation within the board To meet all the charity and company requirements To rern8in strategically relevant and aclively engage with local and national 8lr8tegic aims PAC to explore gaps in service and pursue opportunities for development To identfy potential sources of funding for any development opportunrties in line with the approved 8trategic and operational plans To ensure PAC and all Its projects are adequately staffed to meet requlred dellvery, and ensure outcomes can be achieved. Page 12
Poeuslgn Én%*lop8 ID: C4408C6F-545E47E&92E54J8D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) TRUSTEES. REPORT (contlnued) FOR THE YEARENDED31 MARCH 2025 MEMBERS. LIABILITY The Members of the charily guarantea to contribute an amount noi exceading £1 to the assets of the charity In the event of windlng up. DISCLOSURE OF INFORMATION TO AUDITORS Each of the persons vtho are Trustees at the time when this Trustees, report Is approved has confirmed that: 80 far as that Trustee is aware, there is no releva audit information of which the charitable company's auditors are unaware. and that Truste8 has taken all the steps that ought to have béan taken as a Truste• In order to be awarè of any relevant'audrt information and to establish that the charitable company's auditors are aware of that inf0Mtion. AUDITORS The auditors. Smith & Goulding Limited. have indicated their willingness to continue in office. The Designated Truslees will propose a motion re-appoinling the auditors at a meeting of the Trustees. 23 December 2025 and signed on thelr beham by.. This report was approved by the Trustees. on 11oR•d by.. 804B7ED64•4FB... Trustee Andrew Dewhurnt Page 13
Docusion Envelope ID.. C4408c6F-$45E47E&92E58079292g89E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantoo) TrUSTEES' RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 31 MARCH 2026 The Trustees {who are also directors of Positive Action in the Communty for the purposes of company law) are responslble for preparing the Trustees, report and the financial statements in accordan with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requlres the Twstees to prepare financial stalernents for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure. of the charilable company for that period. In preparing these financial 8tatement8, the Truslees are required to: select suitable accounting policies and then akiply them consistently: obserle the methods and principles ol the ch8rits.es SORP: make judgments and 8cMunting estimates that are reasonable and prudent; State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the golng concern basis unless rt18 inappropriate to presume thai the charitable company will continue in operation. The Trustees are resF)onsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose wlh reasonable axuracy at any Ilme the financial position of the charitable company and enable them to ensure that the financial stalements compty with the Companie$ Acl 2006. They are also responsible lor safeguarding th'e assets of the charitable company and hence for taking reasonablfj steps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the maintenance and integrity of the Corporate and financial infomation included on the charitable company's website. Legislation in the United Kingdom governing the praparatlon and dissemination of financial statements may differ from leglslation in other jurisdictions. Page 14
Oocuslgn Én4Ylopo 10: C4408C6F-$45E47E&92E5418079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company 11m1t by guaranto8) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PAC - POSITIVE ACTION IN THE COMMUNITY LTD OPINION We have audited the financial statements ol PAC - Positive Action in Ihe Communty LTD (the 'charty) for the year ended 31 March 2025 which comprise the Statement of financial activities incorporating. income and expenditure account, the Balance 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 Standard 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 Ihe Siale of the charitable company's affairs as at 31 March 2025 and of Its incoming resources and applicatlon of resources, induding its income and èxpenditure for the year then ended., have been propety prepared in accordance with United Klngdom Generally Accepted ACCUntIng Practlce,. and have been prepared in accordance with the requirements of the Charilles Act 2011. BASIS FOR OPINION We conducted our audit in accordance with Inlernalional Standards on Audiling {UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Audrtors. responsibilities lor the audll of the financial siatements section of our report. We are independent of the charrtable 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 responsibilrtles in accordance wilh these requirements. We believe Ihat the audit evidence we have obtained is sufficient and appropriat• to provlde a basls for our opinion. CONCLUSIONS RELATING TO GOING CONCERN We have nothing to report in respect of the following matters in relation to whlch the ISA3 (UK) require us to report to you where.. the Trustees, use of the going concern basis of accounting In the preparation of the financial statements is not appropriate; or the Trustee5 have not dlsclosed In the financ181 statements any identified material uncertalntles that may cast significanl doubt about the charitable company's ability to conllnue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are aiAhorised for issue. OTHER INFORMATION The Trustees are responsible for the other infomiation. The other infom)ation comprises the information included in the Annual report, other than the financial statements and our Auditors, report thereon. Our opinion on the ffinancial statements does not cover the other information and we do not express any form of assurance conclusion Ihereon. In connection with our audit of the financial statements, our responsibilrty is to read the other information and, in doing so. consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identfy such material Page 15
D5ft Enbtlope ID.. C4408C6F.545E47EM2E5.OB079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF PAC - POSITIVE ACTION IN THE COMMUNITY LTD inconsistencies or apparent material misslatements, we are required to determine whether there is a material misstatement in the financial statements or a material misslatemenl of the other infomation. If. based on the work we have pertormed. we conclude that there is a rnaterial misstaiement of this other information. we are required to feport that fact. We have tthIng 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 rnatters where the Charities {Accounts and Reports) Regulation8 2008 requires us to report to you rf. in our opinion.. the information given in the Trustees, repc*rt Is inconsistent In any material respect wlth the financial statements; or sufficienl accountlng rKord$ have not been kept,. or the financial stateménts are not in agreement with the accounting records and relurns. c we have not received all the inlormation and explanations we requlre lor our audit. RESPONSIBILITIES OF TRUSTEES As explaln•d more fully in the Truste•s' r•8ponsibllities statement, the Trustees (who ar• also th• dir•ctors of the charity for the purposes of company law) are responsible for the preparation of the financial statements and for bng.SatiSfied that they give a true and fair view. and for such intemal 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 slatements, the Trustees are responsible for assessing the charitable company's abilty to continue as a going concern, disclosing. as applicable, matters related to going concem and uslng the going concern basis of accounting unless the Trustee$ either intend to liquidate the eharitable company or to cease operations. or have no realistic altematlve but to do so. Page 16
Docusign Èn4elope ID.. C440BC6F-545E-47E&92E5-OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarants•) INOEPENDENT AUDITORS, REPORT TO 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 Charitles Act 2011 and report in accordance wlth the Ad and relevant regulations made or having effect thereunder. Our objectives are to obtaln reasonable assurance about whether the financial slatements as a whole are free from material misstatement, whether due to fraud or error. and to issue an Audilors. 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 misstatement 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 influence the economic decisions of users taken on the basis of these financial stalements. A further description of our responsibilities for the audrt of Ihe financial statements is located on the Financial Reporting Council's websrte at.. V#WW.frc.org.uklauditorsTesponslbilities. This deKripiion foms part of our Audrtor$' report. OTHER MAThERS Irregularities, including fraud, are instances of non-compliance wilh laws and regulations. We design procedures in line with our responsibililies, outlined above. to delect material misstatements in respect of irregularities including fraud. Our approach to identifyin9 and assessln9 the risks of m8terlal misstatement In respect of rregularities, including fraud and non-compliance with laws and regulations, was as follows: the engagement partner ensured that the engagement team collectively had the appropriate ¢ompelence. capabilities and skills to identfy or recognise non-compliance with applicable laws and regulations- we identified the laws and regulations applicable to the charitable company through discussions wlth tru8tee8 and other management. and from our commercial knowledge and experience of the charity sector; vrfe focused on specific laws and regulations which we considered may have a direct material effecl on the financial statements or the operations of the charty, 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 enquirles of rnanagemenl and inspecting legal correspondence; and idenlffied laws and regulations were communicated within the audit team regularly and the team remalned alert to instances of non-compliance throughout the audit. We assessed the susceptibility of the company's financial statements to material mlsstatement, including obtaining an understanding of how fraud might occur, by.. making enquiries of management as to where they consldered there was susceptibilty to fraud. their knowfedge of actual. suspected and alleged fraud: and considering the intemal controls in place to mitigate risks of fraud and noTrcompliance with laws and regulations. To address the risk of fraud through management bias and override of controls. we.. perfomied analytical procedures to identify any unusual or unexpected relationships; - tested joumal entries to identfy unusual transactions; and - assessed whelher judgements and assumpts'ons made In determinlng the accounting estimales were indicative or potential bias. In response to Ihe risk of irregularltles and non-compliance with lavts and regulations. we designed procedures which included, but were not limited to.. agreeing financial statement disclosures to underlying supporting d¢xumentation,' reading the minutes of meetings of those charged with govemance; Page17
DorSign Envelope ID: C440BC6F-545E47E&92E5-08D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmltod 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 - revlewing correspondence wlth relevant regulators and the company's legal advls0rs. There are InhenI limrtations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, Ihe less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identtfy non- campliance with laws and regulations lo enquiry of the directors and other management and the inspection of regulatory and le9al correspondence, if ary. Materlal misstatements that arise due to fraud can be harder to detect that those that arise from error as they rnay involve deliberate Goncealment or collusion. USEOF OUR REPORT Th1$ r•port Is mad• solely to the charltable comp8nl8 trustees. as a body. in accordance with Part 4 of the Charities (Accounts and Reports) Regulatlons 2008. Our audil work has been undertaken so that we might state to the charitable company's trustees those matters we are requlred to state to them In an Auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and ils trustees, as a body, for our audit vrk, for thls report. or lor the oplnions we have formed. Andrew Slmm FCA (Senlor Statutory Audltor) for and on behalf of Smlth & Gouldlng Llmlt•d Chartered Accountants and Statutory Audltors 2 Southport Road Chorley Lancashire PR7 1LB Date., Andrew Slmm Bsc FCA (Senior Stalutory Audrtor) for and on behalf of Smith & Goulding Limited Page 18
Docus4gn Enlope ID: C440BC6F-545E47E5-92ES.08079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarant••) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrkted Restrlcted funds funds 2025 2026 Total funds 2025 Total funds 2024 INCOME FROM: . Donations and legacies Charitable activities Other trading activitr'es Investments 86,720 1,612,251 11,374 30.556 86,720 1,939.479 11,374 30,656 90.476 1, 757,696 5,525 28,596 327.228 TOTAL INCOME 1,740,901 327,228 2.068.129 1,882.293 EXPENDITURE ON: Raising funds Charilable actlvities 1.827 1,817,523 6,7.8 1,727h69 353,384 2,080.843 TOTAL EXPENDITURE 1,727,459 353,384 2,080,843 1,819,3 NET INCOME I IEXPENDITURE18EFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 13.442 13,442 {26,1561 126,156) {12,714) 112,7141 62,943 62,943 RECONCILIATION OF FUNDS: Total tunds brought fopward 736,341 64,689 791,030 728,087 TOTAL FUNDS CARRIED FORWARD 749,783 28,633 778,316 791,030 The notes on pages 22 to 37 fom part of these financial ststements, Page 19
Docuslgn Enwlope ID.. C4408C6F-545E47E&92ES.08079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) REGISTERED NUMBER: 04167948 BALANCE SHEET ASAT31 MARCH 2025 2025 2024 FIXED ASSErs Tangible assets CURRENT ASSETS Debtors Cash ai bank and in hand 12 24,893 11,405 13 170,714 721,664 122,031 673,866 892,368 795.897 CREDITORS: amounts falling due within. one year 14 (138,946) {16,272) NETCURRENT ASSETS 763,423 779,625 NET ASSETS 778,316 791.030 CHARITY FUNDS Restricted lund8 Unrestricted fvnds 15 15 28.633 749,783 54, 689 736,341 TOTAL FUNDS 778,316 791,030 The charity's financial statements have been prepared in accordance Imth the provisions applicable to companies subject to the small companies regime. The Trustees conslder thal the charity is entllled to exemptlon from the requlrement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the ACV,) and members have not required the charity to obtain an audit for the year in question in accordance with section 476 of the Act. However. an audit is iequired in accordance with section 144 of the Charities Act 2011. The Trustees acknowledge thelr respon8ibilitle8 for complying wllh the requirements of the Act with respect lo accounling records and the preparation of financial statements. The financial slatements were approved and authorised for issue by the Trustees on signed on their behalf, by: 23 December 2025 and 93684B7EN491Fe... Trustee Andrew DewhuTrt The notes on pages 22 to 37 fomi part of these financial statements. Page 20
Docuslgn En¥glope10: C4408C6F-$45E47ES-92E5-08D79292989E PAC- POSITIVEACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2026 2024 Note Cash flows from operatlng actlvllle8 Net cash provided by operatlng activitles 17 69,674 57,005 Cash flows from Investlng actlvlties.. Purchase of tangible fixed assets 121.786) (6.509) N•t ca8h u8•d In Inv•8tlng acllvltl (21,786) (6,509) Change In cash and cash equlvalents In the year Cash and cash equivalents brought forward 47.788 673,866 50,496 623,370 Cash and cash •qulvalent8 carrl•d forward 18 721,664 673,866 The notes on pages 22 to 37 form part of these financial statements. Page21
Docu81gn Envelop ID.. C4408C6F-$45E47E5-92E54J8079292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guaranteo) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNnNG POUCIES 1.1 Bas18 of prnp•rntlon of Ilnanclal 8tat•m•nts The financial statements have been prepared in accordance wilh Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the - FRS 102 SORP, Charities Act 2011 and thè Companies Act 2006 PAC - PosbtSve Actlon in the CommunSty LTD meets the definltion of a publlc benefit entity under FRS 102. Assets and liabilities are inrtially recognised at historical cost or transaction value unle8S otherwise stated in the relevant accounting policy. 1.2 Reconclllatlon wlth prevlous G•neralty Accopt•d Accountlng Practlc• In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 Ihe restatement of comparative items was required. No restatements were requlred. 1.3 Company 6tatu8 The ¢harity is a company limited by guarantee. The Members of the company afe the Trustees named on page 1. In the event of the charity being wound up, the liability In respect of thè guarantee is Ilmlted to £1 per member of Ihe charity. The charity was incorporated in England and Wales and has a registered office address of Hills House, Leeds Road, Nelson, Laneashire, BB9 8EL. Page 22
Docuslgn Ènlope ID.. C440BC6F445E47E&92E5-O8D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmltod by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNMNG POLICIES (contlnued) 1.4 Incom• All income is recognised once the charlty 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, enlitlement is taken as the earlier of the date on which either: the char5ty 5s aware Ihat probate ha$ been granted, Ihe estate has been finalised and notificatlon has been made by the executor{s) to the Trust that a distribution will be made. or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable vthen the amount can be measured reliably and the charity has been notified of the executors intention to make a distribution. Where legacies have been notified to the charty, or. the charity.is aware of the granting of probate, and the criteria for income recognltlon have not been met, then the legacy is treated as a contlngent asset and disclosed11 material. Donated services or facilities are recognised when Ihe charity has control over the item, any conditions associated with the donaled item have been met. the receipt of economic benefrt from the use of the charity of the rtem is probable and that economlc benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer tlme of the Friends 1$ not recognised and refer to the Trustees, report for more Information about their.contribution. On Teceipt,- donated professional services and donated facilities are recognised on the basis of the V81ue of Ihe gift to the charty which is the amount the charity would have been willing to pay to obtain seThices or facilities of equivalent economic benefit on the open market: a corresponding amount Is then recognised in expenditure in the period of receipt. Income tax recoverable in relation to donations received under Grft Aid or deeds of covenant is recognised at the time of Ihe donation. Income lax recoverable In relatlon to investment Income Is recognised at the tlme the investment income is receNable. Page 23
0o¢u8t9n Envelope 10: C4408CeF-$45E47E&92ES-08079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD IA company limited by guarants•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (contlnued) 1.6 Exp•ndltur• Expenditure is recognised once there is a bgal or constructlve obligation to transler economlc benefit to a third party, it is.probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved In undertaklng each acts'vity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contrlbute to more than one activity and support costs which are not attributable to a single activity are apportioned beeen those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time sp•nt. and depreciation ch8rges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with adminislration of the charity and compliance with constrtution81 and statutory requirements. Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in Irading actNities that raise funds. Charltable activitle8 and Governance costs are costs Incurred on the charlty's operations, including support costs and costs relaling to the governance of the charity apportioned to charitable activities. All expenditure 1$ inclusive of Irrecoverable VAT. 1.6 Tanglblt flxed assets and depr•clatlon All assets costing more than £1.000 are capitalised. There are currently no assets. A review for impairment of 8 fixed asset is carried out if events or changes in circumstances indicate that Ihe carrying value of any fixed asset may not be recoverable. Shortfalls between the carying value of fixed assets and their recoverable arnounls are recognised as impairments. Impaimient losses are recognised in the Statement of financial activitles incorporaling inMme and expenditure account. Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less thelr ests'mated residual value, over their expected useful lives on the following bases.. Fixtures and fittings Computer equipment 250A Reducing Balance 250/0 Reducin9 Balance 1.7 Interest recelvable Interest on lunds held on deposit is included when receivable and the amount can be measured reliably by the charity: this is normally upon notification of the interest paid or payable by the Bank. 1.8 D•btorn Trade and other debtors are recognised at Ihe settlement amount after any trade discount offered. Prepayrnents are valued at the amount prepaKI net of any trade discounts due. Page 24
Oocuslgn En4*lopg ID.. C440BC6F.545E47E&92E5-08D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.9 Cash at Bank and In hand Cash al bank and in hand includes cash and short term highly liquid investrnents with a short maturty of three months or less from the date of acquisition or opening of the deposrt or similar account. 1.10 Llabllltl•s and provlslon8 Liabilities are recognised when there Is an obligation at the Balance sheet dale as a result of a past event, it is probable that a transfer of economic benefft will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amounl that the charlty anticipates It Y11 pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. INhere 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 unwFnding of the discount is recognised within interest payable nd simllar charges. 1.11 Fund accountlng General funds are unrestricled funds which are available for use at the dlscretlon of the Trustees In furtherance of the goneral 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 Tnjstees for particular purposes. The aim and use of each designated fund 1$ set out in the note5 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 charily 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 flnanclal $tatement8. 1.12 Crltlcal 4¢¢ountlng •gtlmat•s and ar•as of Judgment Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expe¢iaiion$ of future events that are believed to be reasonable under the circumstances. Critical accounting estimates and assumptions.. The charity makes estimates and assumptlons concerning the future. The resulting accounting estimates and assumptions will, by delinition. seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carying amounts of assets and liabilities within the next financial year are discussed below. Critical areas ofjudgment.. Depreciatlon expense Uncollectable receivables Page 25
Docu4n En¥elopÈ ID.. C440BC6F-545E47E&92E5-OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD {A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS ' FOR THÉ YEAR ENDED 31 MARCH 2026 INCOME FROM CHARITABLE ACTIVITIES 202S 2024 Rent and Housing Benefit LCC- Supporting People Resident Service Charge Pendle Borough Council- Domestic Abuse Big Lottery Fund- Domestic Abuse OPCC- MOJ Fund Pendle Borough Council- OA Bill Act LCC - Connect and Respect Healthy Relalionshipsl Safe at Home Actlve Lancashire - Together Fund SELNET- Move Forward LCC - Domestic Abuse Spring North- Healthier Thinking for me Active Lancashire- Yes Hub l MPT Groundwork Pendle Borough Councll- Youth Forum Lancashlre Violence Redu¢tlon Network EVOLVE- CANW, HAF Deilvery I C¢>Ordlnation Womens Ald LCC Warm Spaces LCC.- Public Mental Health LCC - Ofsted Sundryl One off small grants Safenet- DASSL. Rossèridale Borough Couricll- DA 8111 Act B&Q Foundation LCC - Detached Youth Work Big L¢)ttery Fund - HAPI Spring North- Health 746,179 473,667 35.132 16.000 40,232 25,772 16,000 36,979 23,015 592,374 319,289 30, 1S3 16,000 92,817 26, 715 16,¢)00 29,480 4,860 12.900 263,842 5,5 49,312 82,400 161,940 28,282 1,125 4.250 13,600) 31,994 3,6t 10,991 3,520 12. 152 760 . 62,000 52,000 5,5CQ 2,6CQ 721 54.057 22, 672 6,000 17.893 86,171 7,455 84, 187 92.297 1,939N79 1, 757,696 Page 26
Docusign Enlop? ID.. C4408C6F.545E47E>92E5-OB079292989E PAC- POSITNE ACTION IN THE COMMUNITY LTD IA company Ilmlted by guarantse) NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 INCOME FROM DONATIONS AND LEGACIES Unrestricted Restrtcted funds funds 2025 2025 Total fund8 2026 Tot81 lunds 2024 Donations Student Placement Fees Managing Agent Rebate 60,120 SO,120 45, 776 2,800 41,900 36,600 36,600 Tolal donations and199acies 86,720 86,720 90.476 Totg12024 90,476 90,476 FUNDRAISING INCOME Unrestrfcted lunds 2026 Restrlct•d funds 2026 Total funds 2026 Total funds 2024 Fundraising 11.374 11,374 5.525 Toial 2024 5,525 5,525 INVESTMENT INCOME Unr•$tri¢t fund8 2026 Restrlcted funds 2025 Total funds 2026 To181 lunds 2024 Bank int•r•8t r•celvable 30,SS8 30,656 28.596 Tolal 2024 28,596 28,596 Page 27
OooJ$lyn Env•lop• ID: C4408C6F-545E47E&92E5-OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guaranteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 DIRECT COSTS Total 2025 Total 2024 PAC Rent and water raies Light, heat and power Insurance Repairs and maintenance Fixtures and furnishings Telephone and IT cost8 Beneficiary costs Staff training Travel and subslstence Promotional expenses Bank charges General expenses Office and sundry expenses Wages and salaries National insurance Pension cost 300,106 122,569 13,934 17,878 19,445 81,216 45,808 9.867 13,990 12,801 2,335 1,904 12,280 1.108,424 81,818 38,944 300,106 122,669 13,934 17.878 19,446 81,216 45,808 9.857 13,990 12,801 2,335 1,904 12,280 1.108.424 81,818 38,Wl 304. 114 89. 146 11,310 35,806 27, 129 57,833 55.293 12,273 10, 464 3,527 4,522 6,316 11,895 904.019 64,342 44, 150 1.883.308 1,883,308 1, 642. 139 To1812024 1, 642.139 1,642,139 SUPPORTCOSTS Total 2025 Tot81 2024 PAC Legal and professional fees Wages and salaries National insurance Pension cost 16,441 161,149 11,157 5.310 16,441 161,149 11,157 5,310 25,428 123,275 8, 774 6,020 184,057 184,067 163,497 Tot812024 163,497 163,497 During the year ended 31 March 2025. the charity incurred the ft)Ilowing Governance costs: Page 28
Docuslgn EnT4*lope ID: C4408C6F-$45E47ES-92E54J8D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmited by guarantee) NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GOVERNANCE COSTS Unrestricted lunds 2025 Restricted funds 2025 Total funds 2025 Total funds 2024 Audrtors, remuneration D•pr•ciation- tangible flxed a88et$ 6,180 8,298 5.180 8,298 4.887 13,478 13,478 11,887 NET INCOMEIIEXPENDITURE) This Is stated aftei charging.. 2026 2024 Depreciatlon oftanglble fixed assets.. - owned by the charty Auditors, remuneration- audit 8,298 5,180 4.887 7.000 During the year. no Trustees received any remuneration (2024 - £NIL). During the year. no Truslees received any benefits in kind {2024 - £NIL). 10. AUDITORS. REMUNERATION The Auditor's remuneration arnounts to an Audit fee of £6,000 (2024 - £6,000). Page 29
DO$19Th Envelope ID.. C440BC6F-545E47E5-92ES-OB079292989E PAC - POSITNE ACTION IN THE COMMUNITY LTD (A Company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 11. STAFF COSTS Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 1,259.573 92,975 44,264 1,027,294 73,116 50.170 1,396,802 1. 150,580 The average number of persons employed by the charity during the year was as follows.. 2025 No. 63 2024 Charitable activities Average headcount expressed as a full tlme equlvalènl: 202$ No. 47 2024 Charliable actlvltles 46 The number of higher paid employees was". 2026 No. 2024 In the band £80.001- £70,000 In thé band £80.001- £90,000 The key management at PAC Includes on average 3 employees which together for the year ending 31 st March 2025 have total remuneration amounting to £195,113 (2023 - 3 employees - £189,255) Page 30
Do¢u81gn EnNelope 10: C4408C6F445E47ES.92E5418D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 12. TANGIBLE FIXED ASSETS Flxtures and rIng3 Computer equipment Total Cost At 1 April 2024 Addrtion8 13,851 16,038 22,834 6,748 36,686 21,786 At 31 March 2025 29,889 28,682 $8,471 Dopreclatlon At 1 Aprll 2024 Charge for the year 7,268 5,658 18,022 2,640 26,280 8,298 At 31 March 2025 12,916 20,662 33,678 N•t book value At 31 March 2025 16,973 7,920 24.893 At 31 March 2024 6,593 4,812 11,405 13. DEBTORS 2026 2024 Trade debtors Other debtors Prepayments Accrued income 67,140 2,909 16.556 94.109 38,696 3,341 39,625 40,369 170,714 122,031 Page 31
Docusign Envelope ID.. C4408C6F-545E47E&92ES-OBD79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD IA company Ilmlted by guardntee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR'ENDED 31 MARCH 2025 14. CREDITORS: Amounts falling due wlthln one year 2025 2024 Trade creditors Other taxation and social security (see below) Pen$ion costs Accruals and deferred income 118) 19,190 4,732 116,041 1,276 14,996 138,945 16,272 Other tax•tlon and soclal securlty 2026 2024 PAYEINI ¢ontr¢l 19,190 D•l•rr•d Incom• Resources deferred during the year Arnounts released from previous years 20,116 Deferred Income at 31 March 2025 20.116 Page 32
Docu8i9n Enlopl ID.. C4408C6F-545E47E5-92EM8D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 1S. STATEMENT OF FUNDS STATEMENTOF FUNDS- CURRENTYEAR Balance at 31 March 2026 Balanc• al 1 Aprll 2024 Transfern Inlout Incomo Expendlture Deslgnated funds Designaled Funds- SSP Slnking Fund SSR Sinking FuThl Charlty Management, Govemance, IT and training Be Free Sinking Fund Strategical Development 159,866 28,073 10,000 10,000 (12,265) (6,247) 167.600 31,826 48,000 13.446 40,000 142,850) (3,958) 139,874 42,850 4500 13.988 40,000 39.874 289,384 24.500 1105,194> 82,724 291,414 G•n•ral lunds General Funds 446,957 1.716.401 (1.622,265 {82,724) 458,369 Total Unrèstricted furKI8 736,341 1,740,901 11,727,469) 749,783 Restrlcted funds Healthy Relationships OPCC. MOJ VCFSE Lot 1 and Lot 3 DASSL Communty Foundatron 8&Q Foundation Youth Mental Health Flrst A Big Lottery Fund- HAPI Big Lottery Fund- Be Free 2 Big Lottery Fund - Be Free 1 69.994 26.773 158,936) 126,7731 110,751) 154,057) 14.000) (3.620) 167,177) (76,589) {34,598) 117,883) 1.058 10,751 64.067 4,000 6,000 62,000 86.172 40.232 1,380 873 19,588 5,634 16.050 10,005 17,883 64.689 327.228 (353.384) 28,533 Total of funds 791,030 2,068,129 12,080,843) 778,316 Page 33
t>ocusfjgn En4*lope ID.. C4408C6F-54SE47E5-92E5-OBD79292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTO (A company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 16. STATEMENT OF FUNDS (contlnued) STATEMENTOF FUNDS- PRIOR YEAR 881ance at 31 M8rch 2024 Balance al 1 Apnl 2023 Income Expenditure Deslgnat•d funds Designated Funds- SSP Sinking Fund SSR Sinking Fund Charity Management, Govèrnance, IT and training Be Free Sinking Fund Slrateglcal Developmgnt Waterslde Development 174106 33, 969 48,000 13,161 40,000 11.763 10,000 10,000 (25,241) (15,896) (35, 689) (4.215) (28,654) (11.763) 159,865 28,073 48,000 13.446 40.000 4.500 321, 999 24,500 (121,458) 1,465, 712 (1,285,872) 289, 384 General Funds 331,460 446,957 Restrlcted funds LVRN LCC Womens Atd Lookout- Children in Need OPCC - Waterside VCFSE Lot 1 and Lot 3 Aclive Lancashire Youth Mental Health First Aid Big Lottery Fund- HAPI RAH - Children In Need MHCLG Big Lottery Fund- Be Free Pendle Borough CourKil OPCC - MOJ Fund Healthy Relationshipsl Safe at home 3, 6CQ 5,500 (3,600) (5,500) (2,000) (7,861) (5,673) (81,546) (800) (55,490) (81,542) (4,253) (10,605) (89,522) (2,000) (27,296) (34,332) 7,861 5,673 92,297 10, 751 19,540 6,676 4,253 10,605 14,588 52,000 84,871 16,050 10,005 92,817 17,883 581 4,851 29,481 74.628 392,081 (412,020) 54, 689 Total of funds 728, 087 1,882.293 (1,819,350) 791.030 Page 34
t)ocu$lgn En%•lop ID.. C4408C6F-545E47E5-92ES-08079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company Ilmlted by guaranto•) NOTESTO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 SUMMARYOF FUNDS- CURRENTYEAR Balan¢e at 31 March 2025 Balance at 1 Aprll 2024 Transfer• Inloul Income Expendtture Designated funds General funds 289,384 446,967 24600 1105,194) 1,716,401 11,622,266) 82,724 (82,724) 291,414 468,369 736.341 64,689 1.740,901 (1.727,469 327,228 (353,384) 749,783 28,533 Restricted funds 791,030 2,068,129 12.080.843) 778,316 SUMMARY OF FUNDS- PRIOR YEAR B818nce at 31 M8rch 2024 8818nce 81 l Apnl 2023 Trnnsfe in/out Income Expenditure 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 74,628 1,490.212 (1.407,330) 392,081 (412,020) 736,341 54, 689 Restricted funds 728,087 1,882,293 (1,819,350) 791,030 OESIGNATED FUNDS SSP Slnklng Fund - Maintenance of furniture and fittingsl other repairs at Hills House SSR Slnklng Fund - Maintenance of furniture and fittingsl other repairs at 1 Queen St. Charlty Management, Governance, IT and Tralnlng - to cover overhead and staff training costs which cannot be met though project funding, to fund investments needed to promote sustainability. Be Free Slnklng Fund - Maintenance of fumiture and frttingsl other repairs at the SafeHouses. Straleglcal Development - To support the strategic development, marketing. rebranding. project sustainability and business plannlng review of the charty to maximise new opportunities that will support the sustainability of serrfices. Page 35
Docusign Enwlope ID.. C4408C6F445E47E&92E54J8D79292989E PAC - POSITIVE ACTION IN THE COMMUNITY LTD IA company Ilmlted by guarantee) NOTESTOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 RESTRICTED FUNDS VCFSE Lot 1 and Lot 3 - Funding from Spring North through the IC8 to provide mental heatth support in Safespace and prepare and present training for sevices that are dealing with older people. Youth Mental Health Flrst Ald - Charitable activity funded and resultiryJ from a contrad with LCC Publi Health to coordinate and deliver training. 819 Lottery Fund - Be Free - This fund granted by the Big Lottery is for 5 yeafs to support the PDVI Outreach project. This was then conlinued into Lottery Fund - Be Frno (2) This provides 3 different champion roles in domestic abuse. Blg Lottery Fund - HAPI - This fvnd granted by the Big Lottery is for 3 yèars to support early InteNentions lo reduce the risk of homelessness amongst young people up to the age of 25. . OPCC - MOJ - This was a fund to increase staffing to 8SSiSt the domestic abuse helpline and Ilve chat due to the increased demand as well as counselling sessions for beneficiaries. Healthy Relatlonshlpsl Safe at home - This was funding received to go into schools to support wilh Domestlc Abuse and to help those Ileelng domestic abuse to find sullable housing. DASSL - Outreach and safe accomodation for victims of domestic abuse- this is funded by the Lanc8shYe County Council with Safenet bein9 the lead partner. Communlly Found•tlon - A fund to provide creatlve resources for support work at Safespace lo assist with mental health. B&Q Foundatlon To provide outdoor resources at our Safe accomodation sites - S8fespace Pendlel Safespace Ros8endale and the Salehouses. ANALYSIS OF NEfASSET8 BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unrestftctod funds 2026 Restrfcted funds 2026 Total funds 2025 Tangible fixed aet$ Current assets Creditors due within one year 24.893 863.836 (138,9461 24,893 892.368 1138,945) 28,533 749,783 28,633 778,316 ANALYSISOF NET ASSETS BETWEEN FUNDS- PRIOR YEAR unsIncted fvnds 2024 Restricteo fvnds 2024 Total fvnds 2024 Tangible fixed assets Current assets Creditors due within one year 11.405 741,208 (16,272) 11,405 795,897 (16,272) 54,689 736,341 54,689 791,030 Page 36
owslgn Enlope ID: CH08C6F-545E47E5.92E54J8079292989E PAC- POSITIVE ACTION IN THE COMMUNITY LTD IA company Ilmlt•d by guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTMTIES 2025 2024 Net {expenditure)lincome lor the year (as per Statement of Financial Activities) (12.714) 62,943 Adjustment for: Depreciation charges {Increase)Idecrease in debtors Increasel(decrease} in creditors 8.298 (48,683 122,673 4,887 39,479 (50,304) Net cash provlded by operatlng actlvltles 69,674 57,005 18. ANALYSIS OF CASH AND CASH EQUIVALENTS 2026 2024 Cash In hand 721,664 673,866 Total 721.664 673,866 19. OPERATING LEASE COMMITMENTS At 31 March 2025 the total of the Chaflty's future mlnlmum lease payments under non-cancellable. operating leases was.. 2026 2024 Amounts payable: Within 1 year Between 1 and 5 years 28,800 $0,400 28,8L 79,200 Total 79.200 108,OCQ 20. RELATED PARTY TRANSACTIONS There have been no related party transactions throughout the financial year. 21. POST BALANCE SHEET EVENTS There have been no signfficant events affecting the company since the year-end. CONTROLLING PARTY The trustees named in the administrative section of the accounts ultimately control the company. Page 37
Docuslgn Envelope ID.. C440BC6F-545E47E5-92ES4IBD79292989E (k PAC- POSITIVE ACTION IN THE COMMUNITY LTD (A company limlted by guarante•) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 23. COMPARATIVE STATEMENT OF FINANCIAL ACTMTIES 31ST MARCH 2024 Unrnstrlcted funds 2024 Restrlctsd funds 2024 Total funds 2024 INCOME FROM: Donations and legacies Charitable actlvities Other Irading activities Investment8 90,476 1,366,616 5.526 28,696 90.476 1,767.696 6,626 28.696 392,081 TOTAL INCOME 1490 212 392 081 1882 293 EXPENDITURE ON: Raising funds Charitable activities 1827 1,406,603 1827 1,817,623 412,020 TOTAL EXPENDITURE 1407 330 412 020 1819 350 NET EXPENDITURE BEFORE INVESTMENT GAINSI(LOSSES) 82.882 119,939) 62,943 NET MOVEMENT IN FUNDS 82.882 {19,939) 62943 RECONCILIATION OF FUNDS . Total funds brought foward 653 459 728 087 TOTAL FUNDS CARRIED FORWARD 736.341 64,689 791030 Page 38