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

Oocu8*n 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$ yO￿g 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
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Docu8tgn Envelop ID.. C4408COF-$45E47ES-92ES-OB079292989E
PAC- POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlt•d by guarant•è)
TRUSTEES, REPORT (contlnu•d)
FOR THE YEAR ENDED 31 MARCH 2025
Evolve whlch provides counselllng and life skills development programmos to those prlmarily In recelpt of
other Posilive Action in the Community services as well as our youth wrirk offer.
Employability which is part of a larger partnership assistlng those furthest away from the job market to
engage in Iraining, education and employment.
Youth work activities through youth clubsl detached youth work across Pendle and Rossendale.
YMHFA, SafeTalk and ASIST training Co-ordInat￿n 18 a public health contract we hold to co-ordlnate th•
delivery ol free training to the Children and young people's workforce lo support the early Interventlon approach
and increase mentsl health and wellbeing in Lancashire
The Annual Gener81 Meeting, PAC meetings and Strategic Plannin9 Meetings are utilised to allow PAC to look at
its aims, objectlves and management structure a8 well as providing appropriate level support to sust8inability of
the projects as well as looking at development opportunities through evidence of need. PAC has clear and well
established financial reporting procedures, wilh appropriate levels of delegation to support this.
PAC has referred to the Informatlon contalned withln the Charity Commi$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.
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DO￿619n En￿lOPe 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 Y￿alth 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 oUt￿me$ 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
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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
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Docus*n enN*lope 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 Sprin￿SuMmer 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
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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 suP￿rt
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,
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Docuslgn En¥•lope ID.. C4408C6F-$45E47E5-92ES-08079292￿9E
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 Pol￿0 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
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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.
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Docuslgn &b*lope 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 e*lernally 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
inf0M￿tion.
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-$45E47E&92E5￿8079292g89E
PAC- POSITIVE ACTION IN THE COMMUNITY LTD
(A company Ilmlted by guarantoo)
TrUSTEES' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2026
The Trustees {who are also directors of Positive Action in the Communty for the purposes of company law) are
responslble for preparing the Trustees, report and the financial statements in accordan￿ with applicable law
and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requlres the Twstees to prepare financial stalernents for each financial year. Under company law
the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of resources,
including the income and expenditure. of the charilable company for that period. In preparing these financial
8tatement8, the Truslees are required to:
select suitable accounting policies and then akiply them consistently:
obserle the methods and principles ol the ch8rits.es SORP:
make judgments and 8cMunting estimates that are reasonable and prudent;
State whether applicable UK Accounting Standards have been followed, subject to any material
departures disclosed and explained in the financial statements;
prepare the financial statements on the golng concern basis unless rt18 inappropriate to presume thai
the charitable company will continue in operation.
The Trustees are resF)onsible for keeping adequate accounting records that are sufficient to show and explain
the charitable company's transactions and disclose wlh reasonable axuracy at any Ilme the financial position
of the charitable company and enable them to ensure that the financial stalements compty with the Companie$
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 ACC￿UntIng 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

D￿5￿ft 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 t￿thIng 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
b￿ng.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

Dor￿Sign 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 Inhe￿nI 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 v￿rk, 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 En￿lope 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 Èn￿lope 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-$45E47E&92ES-08079292989E
PAC- POSITIVE ACTION IN THE COMMUNITY LTD
IA company limited by guarants•)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES (contlnued)
1.6 Exp•ndltur•
Expenditure is recognised once there is a bgal or constructlve obligation to transler economlc benefit
to a third party, it is.probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved In undertaklng each acts'vity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contrlbute to more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those activities on a basis consistent with
the use of resources. Central staff costs are allocated on the basis of time sp•nt. and depreciation
ch8rges allocated on the portion of the asset's use.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity
and include project management carried out at Headquarters. Governance costs are those incurred
in connection with adminislration of the charity and compliance with constrtution81 and statutory
requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in
Irading actNities that raise funds.
Charltable activitle8 and Governance costs are costs Incurred on the charlty's operations, including
support costs and costs relaling to the governance of the charity apportioned to charitable activities.
All expenditure 1$ 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 Y￿11 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 En￿lop? 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
r￿Ing3
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 En￿lopl 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 a￿et$
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
un￿sIncted
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 En￿lope 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