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← Safenet Domestic Abuse And Support Services Ltd

2025-03-31-accounts

SafeNet Domestic Abuse and Support Services LTD Report and Financial Statements Year ended 31 March 2025

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Contents

Directors, Executive Officers, Advisors and Bankers ................................................................. 1 Report of the Directors ......................................................................................................... 2 Independent Auditor’s Report ............................................................................................. 10 Statement of Financial Activities .......................................................................................... 13 Statement of Financial Position ........................................................................................... 14 Notes to the Financial Statements ....................................................................................... 15

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Directors, Executive Officers, Advisors and Bankers

Board Directors

Richard Jones CBE (Chair)

Cheryl Mould George Kimmance Joanne Peters Kelly Shaw (Resigned 25 November 2024) Michael John Wedgeworth Mushtaq Khan Rachael Kaminski (Appointed 25 November 2024) Sallie Bridgen

Company Secretary

Anthony Duerden

Executive Officers

Group Chief Executive Anthony Duerden Deputy Chief Executive Helen Thompson Executive Director of Group Chloe Christian Finance Executive Director of Vicki Howard Organisational Development Syncora Officers Managing Director Helen Gauder Registered Office Centenary Court Croft Street Burnley BB11 2ED Registered Number 3860803 Charity Number 1091544 External Auditor Crowe U.K. LLP 3[rd] floor, 56 Peter Street Manchester M2 3NQ Solicitor Forbes Solicitors Rutherford House 4 Wellington Street St. Johns Blackburn BB1 8DD Bankers National Westminster Bank 6[th] Floor 1 Spinningfields Square M3 3AP

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors

The Directors are pleased to present their report together with the financial statements of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for a Directors’ Report and accounts for Companies Act purposes. The Directors are also the company trustees for Charity purposes.

Structure, Governance and Management

SafeNet is registered as a Charity (no. 1091544) with the Charity Commission. The Charity is constituted as a Company limited by guarantee (no. 3860803) and is governed by its Articles of Association. New Articles of Association were adopted on 10 January 2018.

Group Structure

Syncora Limited (registered number 11171831) was established in 2018 as a holding company with a common board for each of its subsidiaries which are SafeNet Domestic Abuse and Support Services Ltd (“SafeNet”), Acorn Recovery Projects (“Acorn”) and Calico Enterprise Limited (“Enterprise”). Syncora sits between the legal entities and the Calico Group (“Calico”) Board. This arrangement was made to enhance continued growth by integrating service and company offers and allowing competition with larger scale ‘lead’ providers. The Calico Group is the ultimate parent of the Syncora Group of Companies.

Public Benefit

The Directors have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing aims and objectives and in planning the company’s future activities. In particular, the Directors consider how planned activities will contribute to the aims and objectives that have been set.

SafeNet undertakes and manages its activities in line with the above objectives through the provision of support contracts and work initiatives. The Directors receive regular updates on performance and feel that the objectives have been achieved as set out in the next section.

Objectives and Activities

SafeNet provides temporary emergency safe accommodation and community-based support services to women, children and men experiencing domestic abuse and can extend this to include services to support women and children in need of support for reasons other than domestic abuse.

SafeNet Domestic Abuse (DA) and Support Services (“SafeNet”) provides temporary emergency safe accommodation and community-based support services to women, children and men experiencing domestic abuse.

SafeNet Aims as part of the Calico Group our purpose is to “make a real difference to peoples' lives” and at SafeNet, we do this by empowering survivors to live a life free from domestic violence and abuse.

Fundraising Practices

The charity had no fundraising activities requiring disclosure under s162A of the Charities Act 2011.

SafeNet Vision and Mission:

SafeNet’s Vision is:

‘A future where everyone can live safe, happy & healthy lives free from abuse, violence & exploitation in their homes, streets and communities’ and our accompanying strapline is “empowering survivors to live free from domestic violence and abuse”

SafeNet’s Mission is:

SafeNet is a women’s organisation ‘run by women for women’, supporting victims and survivors every day, using inclusive, ethical, trauma-responsive approaches to prevent domestic abuse/further harm and support recovery from the trauma of abuse.

Survivors come from all walks of life, and so do we. Our lived experience enhances our empathy and compassion, which is crucial to our culture, values and beliefs, expert knowledge, and the quality of our support services.

SafeNet work collaboratively to raise awareness of domestic abuse and deliver specialist domestic abuse support services so that women, men, transgender/nonbinary and child survivors can live increasingly positive, safer, healthier lives, leading to safer communities and neighbourhoods for everyone.

The key values and approaches from and included in SafeNet’s Mission are:

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

SafeNet Vision and Mission (Continued)

SafeNet’s Organisational Objectives set the direction to achieve their vision and these link directly to Calico Group Strategic Objectives:

SafeNet Key Objectives during the year ending 31 March 2025 were:

Principal Activities - SafeNet Services to Survivors of Domestic Abuse

SafeNet’s principal activity is the provision of safe accommodation spaces and community-based support for women and children escaping violence and abuse, along with lobbying, campaigning and educating for gender safety and the end of violence against women and girls. SafeNet continue to increase the number of safe supported units available to meet demand in the Northwest, which is far higher than the number of safe accommodation spaces available.

Safe Accommodation Women and Children –24 hr Staffed Communal Refuges

SafeNet Refuges in Burnley, Pendle, Lancaster, Preston, Bury and Oldham including Jane’s Place. Specialist complex needs recovery services in Burnley and Lancaster, operate 24 hours a day, respond to emergency self-referrals and referrals from partner agencies, admitting women and their children, and supporting them throughout their stay in refuge. The 24 hr on-site temporary emergency support service provides emotional and practical support to enable victims/survivors to move away from abusive relationships and resettle safely in the community.

2[nd] Stage Accommodation and Safe Houses – Move-on Accommodation with Support

In additional to safe communal and self-contained refuge accommodation, SafeNet deliver 2[nd] stage accommodation and safe houses in Burnley, Lancaster, Preston, Bury and Oldham which offer move-on facilities from 24 hr support in refuge services for those who may not yet be ready for fully independent living. These also offer a safe place with regular daily/weekly support as appropriate. They are also suitable for a wider range of survivors who may not be suited to communal refuge living such as larger families with 4+ children, families with older male children, adult siblings, married/co-habiting couples, male survivors and their children and, on occasion, those with more complex needs.

Dedicated Safe Accommodation for Male Survivors

SafeNet opened a 24hr Safe Accommodation for men almost 3 years ago in May 2022, delivering 8 ensuite accommodation units in 24hr supported accommodation. In addition, during 2024/25 we operated 2 specialist dedicated Male Victim Safe Houses, one in Burnley (3 units), one in Lancaster (2 units), including the 5 safehouse accommodation units for men the overall total of safe accommodation units for men was 13.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

Community Based Support Services

For Adult Survivors SafeNet deliver a range of non-accommodation support services in communities across Lancashire and Greater Manchester. We are the LCC commissioned Lead Provider for the community-based outreach support service under the Lancashire Refuges/DASSL commission, supporting to survivors to stay safe in the community. In Greater Manchester we are commissioned by Bury BC to deliver Community Outreach & IDVA Services since 2019. This work includes on-going casework support of survivors in the community plus resettlement work via a blend of face-to-face and digital/tech formats. For Children & Young People LCC now commission countywide community support alongside the adult service, and we have a LA funded children’s IDVA in Bury.

CYP Healthy Relationships Lancashire Schools SafeNet are part of a consortia of specialist domestic abuse providers delivering preventative domestic abuse programmes promoting and supporting safe and healthy relationships to children and young people across Lancashire schools.

SafeNet Inclusive Support Activities

SafeNet Accommodation and Community Based Services support women, children and men who have:

Individual and group work with children is designed to:

SafeNet Accommodation Facilities

SafeNet delivered 10 x 24 hr refuge services in total, 9 for women and their children with 141 units of accommodation and 1 men’s safe 24 hr accommodation service accommodating 8 men, a total of 149 24 hr staffed accommodation units utilising 24hr rotas with a mix of waking nights and sleep-in’s in smaller facilities. In addition, we delivered 42 second stage move on accommodation units in safehouse provisions, 37 for women and children and a further 5 for men, an overall total of 191 safe accommodation units across Lancashire and Greater Manchester.

Development of Organisation and Staff

SafeNet maintain effective management and staffing structures, to ensure staff and volunteers have specialist knowledge and skills to deliver excellent services and to provide quality work placements for students. We continue to help Board members govern effectively, set clear strategy, and monitor organisational effectiveness.

Growth

SafeNet’s Growth Strategy concentrates on the maintenance and consolidation of existing services across Lancashire and Greater Manchester, and further expansion in conjunction with the property-owning strength and expertise of the Calico Group. We place focus on continuous service improvements for quality and safety.

Staff Health and Wellbeing

SafeNet prioritise health and wellbeing of staff with clear on-the-job support as well as additional support and wellbeing activities. We recognise and address the specific wellbeing impacts of working in a trauma responsive, fast-paced and challenging environment, offering a range of support to staff including counselling and mental health peer support.

Volunteers

SafeNet volunteers are a highly valued additional support for survivors and to assist with the running of support services. Volunteering opportunities have been reviewed, refreshed and embedded across SafeNet in accommodation and community-based services

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued) Achievements and Performance

Our key objectives in 2024/25 included:

Financial health, to increase turnover by 5% year on year - PARTIALLY ACHIEVED

External growth, explore external partnerships, extend DA services - ACHIEVED

Survivors at the forefront - ACHIEVED

Services, stabilise delivery; improving quality & embed TI practice - ACHIEVED

Our People Services, recruit & retain, wellbeing & strong co-operative teams - ACHIEVED

EDI Staff Development and Wellbeing Objectives - ACHIEVED

Membership for SafeNet Women’s Advisory Group (SWAG) - ACHIEVED

SWAG Membership 8 members in total including a member of Group Board, satisfying WAFE’s National Quality Standards, in particular the standard the Governance and Accountability Standard 7.2 to include a Group Board member representative on SWAG.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

The Board

The Board of Syncora Limited and the Boards of each of its subsidiaries operate as a common board (“the Board”). The Board members acknowledge that, notwithstanding the operation of a common board, each company is a legal entity in its own right. When taking decisions, the Board members are under a duty to act in the best interests of each separate legal entity. In the event that circumstances arise in which Board members are unable independently to fulfil their duties to each company, a written procedure is adopted. The rules of each company provide guidance on dealing with any conflicts.

The Directors of SafeNet are listed on page 1. The Directors possess the skills and experience necessary to fulfil their responsibilities to the Company.

The Board comprises eight (2024: nine) Non-Executive Directors who are responsible for setting the vision and strategic objectives of the business and overseeing their delivery. The Non-Executive Directors are Trustees for charity purposes. The Non-Executive Directors who served during the year and up to the date of the signing of these financial statements are listed on page 1. During this period, there has been one new appointment to the Board and one retirement. The Board met four times throughout the year and all meetings were quorate.

The Board delegates the day-to-day management and implementation of the strategic objectives to the Group Chief Executive, Executive Directors and Syncora Managing Director. The Executive Team meet weekly and attend Board meetings.

Non-Executive Directors are recruited on a skills-based approach to ensure that they have the appropriate range of skills, experience and attributes required to provide strategic direction and monitor the companies’ performance. The Board conduct an annual review of the overall effectiveness of the Board and of the skills required by the Board, which informs future recruitment. The Board and its committees obtain external specialist advice from time to time as necessary.

In 2020, Calico Group launched a New Generation Board Diversity Programme in partnership with the Housing Diversity Network with the intention of broadening diversity within the Board, in particular increasing participation from younger people and people from minority ethnic backgrounds. The New Generation programme supports participants for two years with the aim that at the end of the programme participants will be ready to become Board members. The second New Generation Board member programme launched in September 2024, with four New Generation Board members of which there are two in Syncora.

Board members normally serve for up to six years, with a maximum term of nine years, including time served on other Group Boards. Reappointment is reviewed annually at each Annual General Meeting, considering the skills and experience required by the Board There are two Board members – Richard Jones (Chair) and Mushtaq Khan who were extended in 204/25 for a further year. The Chair recruitment will take place in 25/26.

Alongside the annual review of the overall Board effectiveness, each individual board member also has an annual development review to evaluate their contribution to the Board and identify training needs. These reviews inform a Board development programme that focuses on Board performance and ensuring the Board’s future effectiveness, together with tailored events on specific businessrelated topics where a training need has been identified.

Syncora and its subsidiaries have insurance policies that indemnify its Board members and Executive Officers against liability when acting for Syncora.

New Board members receive induction training on their legal obligations under charity and company law; the governance framework of the company; the vision and strategic objectives of the Board; and the services provided.

To operate effectively, and to ensure appropriate governance in business-critical areas, the Board has delegated some responsibilities to two Group Committees:

Audit & Assurance Committee

The Group Audit & Assurance Committee is responsible for reviewing the Calico Group’s risk management framework and reports to the Syncora Board on the effectiveness of the Company’s internal control arrangements. The Committee approves the scope of work of both internal and external auditors, including their appointments. It also considers the financial statements and recommends their approval to the Board. The Committee met five times during the year.

Nominations and Remuneration Committee

The Group Nominations & Remuneration Committee advises the Board on Non-Executive Director recruitment and remuneration, and the appointment and remuneration of the Group Chief Executive and Executive Directors, taking independent advice as necessary. The Committee also sets the objectives for the Group Chief Executive and reviews performance against those objectives. The Committee met three times during the year.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

SWAG

SafeNet Women’s Advisory Group (SWAG) is a women-only governance sub-group which assists in the governance of SafeNet and champions the priorities of SafeNet Domestic Abuse and Support Services externally and within the Calico Group. SWAG support the vision and objectives of SafeNet services; approving SafeNet’s key objectives, measures, and targets; budget and key strategies such as for business development and fundraising.

SWAG monitor the quality, effectiveness and outcomes of domestic abuse services across SafeNet; support the vision and key objectives of SafeNet and track progress against agreed targets within the business plan. SWAG receives and scrutinises the budget and other reports from the Directors; monitors relevant strategies such as business development and fundraising and also monitors and assists management of company performance via the agreed KPI’s.

SWAG work to further domestic abuse initiatives and developments and support the work of Syncora and Calico Group Board to expand the SafeNet response to domestic abuse, to grow the service provision and to provide more safe accommodation to more people who need it. SWAG supports the interests of survivors of domestic abuse accessing SafeNet services and whilst the interests will vary from time to time this will include:

Women’s Aid Membership and (WAFE) National Standards

SafeNet are a member of Women’s Aid and were awarded WAFE National Standards in October 2020. SafeNet’s next Quality Review was due in September 2024, these are now lapsed and will instead be reviewed/assessed during 2025/26. WAFE have reviewed and updated the Standards, these were re-launched late 2024. Award of WAFE National Standards is an essential requirement of LCC commissioners for Lancashire Refuges Lead Provider status, and we are currently ‘working towards’ as is allowed within the requirement.

Employees

SafeNet due to the focus of their services employ a predominantly female workforce. The diversity within SafeNet is 3% (2024: 3%) male, 97% (2024: 97%) female, 8.1% (2024: 10%) who self-identify as disabled, 8.1% who self-identify as LGBTQ+ (2024: 9%) and 31.1% (2024: 26%) from a BAME background.

Pensions

Executive Directors and senior leadership are eligible to join the Social Housing Pension Scheme. The Executive Officers participate in the scheme on the same terms as all other eligible staff. Full details of the scheme are given in note 7 to the financial statements.

Principal Risks and Uncertainties

The Calico Group has a Risk Management Framework which is aligned to business activities and supports the achievement of corporate objectives. This framework was refreshed in May 2024. The Syncora Board has overall responsibility for risk management within the Syncora Group of companies. Risks are considered at all levels across the business and all decisions taken by the Board or Committees consider relevant risks.

As part of the Calico Group approach to risk management, Syncora’s Board have a risk map in place which incorporates risks for each entity within Syncora. The Directors have undertaken a full refresh and review of the major strategic risks faced by the charity and have put in place systems to mitigate their exposure to the major risks. The risk map is reviewed by the Syncora Board on a quarterly basis.

Regular reporting on control issues provides assurance to successive levels of management and to the Board. It is supplemented by regular reviews by internal audit that provide independent assurance to the Board. The arrangement for review includes a rigorous procedure which is monitored internally and ensures corrective action is taken in relation to any significant control issues. The business has implemented a programme of control and risk self-assessment and is further embedding this at different levels of the organisation, which will continue to strengthen each business areas’ control arrangements.

Utilising this approach Safenet has identified the following risks to the successful achievement of its objectives:

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

Plans for future periods

Overall, SafeNet services are relatively stable. The introduction of statutory funding for Domestic Abuse Accommodation in 2021 led to significant growth and new services for SafeNet across a larger geography. Between 2022 and 23, rapid growth led to challenging conditions which resulted in higher than usual staff and management turnover and the loss of experienced staff bringing lower levels of experience, skills and knowledge to our frontline. We responded with high focus on internal quality and service improvements. SafeNet sustained a period of consolidation in which we focused on financial stability and the delivery of both new and existing services to high standards with excellent performance to ensure that survivors receive the best possible support. In 2024 we secured LCC’s countywide commission for domestic abuse support services for a potential of 8 years until 2032. We will continue to pay attention to the health and wellbeing of staff and face the challenges of the evolving workplace environment. We face the difficult economic climate, housing crisis and other external pressures with a view toward continued growth where and when appropriate. Key objectives for 2025/26 include:

Charity Code of Governance

The Board has adopted the 2020 Charity Governance Code for Larger Charities. The Board confirms compliance with the Code for the year-ended 31 March 2025.

To ensure continued compliance with the Charity Code of Governance, the Board will continue to enhance its approach to hearing and acting upon what service users are saying, to bench-marking performance and to broadening its diversity and inclusivity

Reserves Policy

The Syncora Reserves Policy states that we will aim to keep unrestricted reserves to cover a minimum of two months of variable expenditure to provide where costs are not contract related and also include a provision for contractual costs. The current level of free reserves is £474k (2024: £362k). This is a calculation of the unrestricted funds less the tangible & intangible fixed assets. There are not any designated reserves for essential future spending.

The Board have agreed a target of £240k for 25/26 and the level of reserves is due to be reviewed annually (2026). The Directors will monitor and review the level of reserves annually, in line with guidance issued by the Charity Commission. Therefore, SafeNet does not need to retain large reserves and the current level of unrestricted reserves is sufficient. However, reserves are also built up to enable investment in accommodation to grow and expand the service. This will be over and above those reserves represented by fixed assets within the charity’s balance sheet.

Going Concern

The Calico Group Board is confident that SafeNet Domestic Abuse and Support Services Ltd (“SafeNet”) remains a Going Concern. The Board have reviewed SafeNet’s activities, financial position and future trading activities alongside the current risks and any other key factors that will affect the future financial position. This includes the impact of economic uncertainty and service delivery. The Board have concluded that through the ongoing monitoring of financial performance and risk management that it is reasonable to expect that the organisation and subsidiaries have adequate resources to continue in operational existence for the foreseeable future. Accordingly, it continues to adopt the going concern basis in preparing the financial statements.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Report of the Directors (Continued)

Statement of Directors' Responsibilities in respect of the Annual Report & Financial Statements

The Directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which 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 charitable company for that period. In preparing these financial statements, the Directors are required to:

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

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

Statement as to disclosure of information to auditors

The Board, who were in office on the date of approval of these financial statements, have confirmed, as far as they are aware, that there is no relevant audit information of which the auditors are unaware. Each of the Board members have confirmed that they have taken all the steps that they ought to have taken as directors to make themselves aware of any relevant audit information and to establish that it has been communicated to the auditors.

Auditor

Crowe U.K. LLP were appointed as auditors in November 2021, following a tender process, for a period of 3 years with an option for a further 2 years.

Approved by the Directors and signed on their behalf by: -

Anthony Duerden

Company Secretary 22[nd] September 2025 For the year ended 31 March 2025

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Independent Auditor’s Report to the Members of SafeNet Domestic Abuse and Support Services Ltd

Opinion

We have audited the financial statements of SafeNet Domestic Abuse and Support Services Ltd for the year ended 31 March 2025 which comprise Statement of Financial Activities, Statement of Financial Position and notes to the financial statements, including 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:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility 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 identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Independent Auditor’s Report to the Members of SafeNet Domestic Abuse and Support Services Ltd (continued)

Opinions on other matters prescribed by the Companies Act 2006

In our opinion based on the work undertaken in the course of our audit

Matters on which we are required to report by exception

In light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors’ report included within the trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page …, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s 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 statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Independent Auditor’s Report to the Members of SafeNet Domestic Abuse and Support Services Ltd (continued)

laws and regulations we considered in this context were the Companies Act 2006, Charities Act 2011 and employment tax legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Directors and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and completeness and cut off of grant and contract income. Our audit procedures to respond to these risks included enquiries of management about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals and reviewing accounting estimates for biases. Our audit approach for income was to begin our testing from source documentation such as grant and contract agreements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

[This report has not yet been signed]

Vicky Szulist

Senior Statutory Auditor

For and on behalf of

Crowe U.K. LLP

Statutory Auditor

Manchester

[Date]

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Statement of Financial Activities For the year ended 31 March 2025

Total
Unrestricted
Funds		 Total
General
Restricted
Funds		 Total
Restricted
Fixed
Asset
Funds		 Total
Funds		 Total
Funds
Note 2025 2025 2025 2025 2024
£’000 £’000 £’000 £’000 £’000
Income
Donations and legacies 2 28 - - 28 45
Income from investments 3 3 - - 3 5
31 - - 31 50
Income from Charitable activities 4 7,342 660 - 8,002 7,812
Total income 7,373 660 - 8,033 7,862
Expenditure
Expenditure on Charitable activities 5 7,166 660 - 7,826 (7,859)
Total expenditure 7,166 660 - 7,826 (7,859)
Net income/(expenditure) for the year 207 - - 207 3
Gross Transfers between funds 14 4 (4) - -
Net movement in funds 211 - (4) 207 3
Funds Brought Forward at 1 April 2024 1,348 - 124 1,472 1,469
Funds Carried Forward at 31 March
2025		 14 1,559 - 120 1,679 1,472

All of the activities in the financial period are derived from continuing operations.

The Statement of Financial Activities includes all gains and losses in the period.

The notes on pages 15 to 23 form part of the accounts.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Statement of Financial Position At 31 March 2025

Note 2025 2024
£'000 £'000
Fixed assets
Tangible fixed assets 9 1,085 986
Current assets
Debtors 10 235 327
Cash at bank and in hand 864 542
1,099 869
Creditors: amounts falling due within one year 11 (505) (383)
Net current assets 594 486
Net assets 1,679 1,472
FUNDS
Unrestricted funds
General Unrestricted Funds 14 1,559 1,348
Restricted funds
Fixed asset Restricted Fund 14 120 124
General Restricted Fund 14 -
Total Funds 1,679 1,472

These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act 2006.

The financial statements on pages 15 to 23 were approved by the Directors and authorised for issue on 22 September 2025 and signed on its behalf by:

Anthony Duerden Company Secretary Date: 22 September 2025 For the year ended 31 March 2025

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements

Legal Status

SafeNet Domestic Abuse and Support Services Ltd is registered with the Charities Commission in England and Wales and is a private company limited by guarantee. The company’s principal activity is the provision of temporary emergency safe accommodation and community-based support services to women, children and men experiencing domestic abuse. The registered office is Centenary Court, Croft Street, Burnley, Lancashire, BB11 2ED.

Accounting Policies

Basis of Accounting

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Financial Reporting Standard 102 (“FRS 102”) issued by the Financial Reporting Council.

The financial statements are presented in pounds sterling £’000 because that is the functional currency of SafeNet.

The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

FRS 102 disclosure exemptions

The charity meets the definition of a qualifying entity under FRS 102 and has taken advantage of the disclosure exemptions available to it in respect of preparation of a statement of cash flows and financial instruments.

Going Concern

The Calico Group Board is confident that SafeNet Domestic Abuse and Support Services Ltd (“SafeNet”) remains a Going Concern for the following reasons:

The Board confirms it has a reasonable expectation that the organisation and subsidiaries have adequate resources to continue in operational existence for the foreseeable future. Accordingly, it continues to adopt the going concern basis in preparing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. It is not considered that there are any judgements (apart from those involving estimates) that have had a significant effect on amounts recognised in the financial statements.

Other key sources of estimation and assumptions:

Income

Contractual income is recognised in accordance with the contract terms. Rental income is accounted for on an accruals basis.

O ther income (which will include housing benefit, service charges etc) is recognised at the point of delivery.

All income is stated exclusive of VAT. Investment income is recognised on a receivable basis.

Voluntary income and donations are included in incoming resources when they are receivable, except when the donors specify that they must be used in future accounting periods if donor’s conditions have not been fulfilled, then the income is deferred.

Grants, where entitlement is not conditional on the delivery of specific performance by the company, are recognised when the company becomes unconditionally entitled to the grant. Grants, where related to performance and specific deliverances are accounted for as the company earns the right to consideration of its performance.

Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, such as support costs, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

Accounting Policies (continued)

Expenditure

Resources expended are included in the Statement of Financial Activities on an accruals basis.

Expenditure which is directly attributable to specific activities has been included in these cost categories. Where costs are attributable to more than one activity, such as support costs, they have been apportioned across the cost categories on a basis consistent with the use of these resources.

Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements.

Holiday Pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which has accrued at the balance sheet date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

Pensions

The Company participates in a stakeholder pension scheme; a defined contribution pension scheme. Contributions to the defined contribution pension plans are charged to the statement of financial activities in the year to which they relate. The assets of the scheme are invested and managed independently of the finances of the Company.

Irrecoverable VAT

All resources expended are classified under activity headings that aggregate all costs related to the category. Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost less accumulated depreciation less accumulated impairment. Assets with a cost of over £500 are capitalised.

Freehold land is not depreciated.

Where a housing property comprises two or more major components with substantially different useful economic lives (“UEL”), each component is accounted for separately and depreciated over its individual UEL. Expenditure relating to subsequent replacement or renewal of components is capitalised as incurred.

Major components and their useful economic lives are as follows:

Structure – general needs refuge accommodation 75 years
Bathrooms 30 years
Kitchens 20 years
Depreciation is charged on other tangible fixed assets on a straight-line basis over the expected UEL, which is as follows:
Leasehold improvements over the term of the lease
Furniture, fixtures and fittings 10 years
Computers and office equipment 5 years

Depreciation is charged on other tangible fixed assets on a straight-line basis over the expected UEL, which is as follows:

Leased Assets

Assets held under finance leases are included in the Statement of Financial Position and depreciated in accordance with the Company’s normal accounting policies. The present value of future rentals is shown as a liability.

The interest element of rental obligations is charged to the Statement of Comprehensive Income over the period of the lease in proportion to the balance of capital repayments outstanding.

Rentals payable under operating leases are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term.

Restricted funds

Restricted funds are those funds which are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund. Grants towards the cost of the tangible fixed assets are treated as a separate restricted fund.

Unrestricted funds

Unrestricted funds are donations and other incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

2. Donations and Legacies

2025 2024
£’000 £’000 £’000
Donations and similar incoming resources 28 45
28 45
3. Income from Investments Income from Investments
2025 2024
£’000 £’000
Bank interest receivable 3 5
3 5
4. Income from Charitable Activities Income from Charitable Activities
Unrestricted
Funds 2025		 Restricted
Funds
2025		 Total
Funds
2025		 Unrestricted
Funds
2024		 Restricted
Funds
2024		 Restricted
Funds
2024
Total
Funds
2024
£’000 £’000 £’000 £’000 £’000 £’000
£’000
Support contracts 3,312 660 3,972 2,630 1,153 1,153
3,783
Contributions in respect
of tenants 4,030 - 4,030 4,029 - 4,029
7,342 660 8,002 6,659 1,153 1,153
7,812

5. Analysis of Charitable Expenditure

Unrestricted Funds Unrestricted Funds Restricted
Funds		 Unrestricted Funds Unrestricted Funds Restricted
Funds
Support Housing Support Total Support Housing Support Total
2025 2025 2025 2025 2024 2024 2024 2024
£’000 £’000 £’000 £’000 £’000 £’000 £’000 £’000
Direct Costs:
Cost of sales 373 454 - 827 228 349 - 577
Client expenses 51 63 - 114 19 29 - 48
Salaries 1,687 2,053 660 4,400 1,307 2,002 1,153 4,462
Staff costs 126 153 - 279 142 217 - 359
Property cost 738 899 - 1,637 726 1,113 - 1,839
Recharges 163 197 - 360 135 207 - 342
Depreciation 32 40 - 72 26 39 - 65
Admin 58 71 - 129 62 95 - 157
Audit 4 4 - 8 3 5 - 8
Legal - - - - 1 1 - 2
3,232 3,934 660 7,826 2,649 4,057 1,153 7,859

6. Net Incoming Resources

Net incoming resources are stated after charging:

Net incoming resources are stated after charging:
Note 2025 2024
£'000 £'000
Auditors Remuneration (exc. VAT) 8 8
Depreciation of tangible fixed assets 9 72 65
Operating lease costs: other 16 837 923

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

7. Employees

7.
Employees
2025 2024
£'000 £'000
Staff costs:
Salaries and wages 3,954 3,993
Social security costs 321 310
Other pension costs 125 127
4,400 4,430
The average number of employees during the year, by function was:
2025 2024
No. No.
Direct charitable activities 174 149
Management and administration of the charity 17 20
191 169
Number of Full Time Equivalent Employees 120 157

Pension obligations

The company participates in stakeholder pension schemes with Social Housing Pension Scheme (“SHPS”), Aviva, Lancashire Government Pension Scheme (“LGPS”) and Friends Provident.

8. Key Management Personnel Remuneration

8.
Key Management Personnel Remuneration
2025 2024
£'000 £'000
The aggregate emoluments paid to or receivable by non-executive Directors - 33
The aggregate emoluments paid to or receivable by executive officers 175 161
The emoluments paid to the highest paid executive officer excluding pension
contributions 68 84
Pension cost for executive officers 14 8
The aggregate amount of any consideration payable to / (receivable from)
third parties for making available the services of non-executive Directors - (22)
Total key management personnel remuneration 175 172

The Managing Director is a member of the defined contribution Social Housing Pension Scheme. She is an ordinary member of the pension scheme and no enhanced or special terms apply. The Company does not make any further contribution to an individual pension arrangement for the Managing Director.

Aggregate number of full-time equivalent staff whose remuneration (basic salary, benefits in kind, employer's pension contributions and compensation for loss of office) exceeded £60,000 in the period:

2025 2024
No. No.
£60,000 to £70,000 £60,000 to £70,000 - -
£70,000 to £80,000 £70,000 to £80,000 - 1
£80,000 to £90,000 £80,000 to £90,000 1 1
£90,000 to £100,000 £90,000 to £100,000 1 -

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

9. Tangible Fixed Assets

Freehold
Property		 Leasehold
Improvements		 Computer
Equipment		 Computer
Equipment		 Fixtures &
Fittings		 Fixtures &
Fittings		 Total
Cost £'000 £'000 £'000 £'000 £'000
As at 31 March 2024 635 165 108 415 1,323
Additions 243 - - - 243
Disposals (77) - - - (77)
As at 31 March 2025 801 165 108 415 1,489
Depreciation
As at 31 March 2024 87 61 56 133 337
Charge for period 8 3 20 41 72
Disposals (5) - - - (5)
As at 31 March 2025 90 64 76 174 404
Net Book Value
31 March 2025 711 101 32 241 1,085
31 March 2024 548 104 52 282 986
10.
Debtors
2025 2024
£'000 £'000
Trade Debtors 153 288
Intercompany Balance 57 2
Prepayments & Accrued Income 25 37
235 327
11.
Creditors: amounts falling due within one year		 Creditors: amounts falling due within one year Creditors: amounts falling due within one year
2025 2024
£'000 £'000
Trade Creditors 124 21
Other Taxes and Social Security 74 74 77
Deferred Income (Note 12) 18 92
Accruals 276 155
Intercompany Balances 13 38
505 383
12.
Deferred income
2025 2024
£'000 £'000
Balance at 1 April 92 142
Amount released to income (92) (142)
Amount deferred in the year 18 92
Balance at 31 March 18 92

Deferred income comprises of Grants and Local Authority funds received in advance to deliver the services they relate to.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

13. Analysis of net assets between funds

General
Unrestricted
Funds		 Restricted
Funds		 Total
Funds		 General
Unrestricted
Funds		 Restricted
Funds		 Total
Funds
2025 2025 2025 2024 2024 2024
£'000 £'000 £'000 £'000 £'000 £'000
Tangible Fixed assets (Note 9) 965 120 1,085 858 128 986
Net Current assets 594 - 594 486 - 486
Net movement in funds 1,559 120 1,679 1,344 128 1,472

14. Movements in funds

14.
Movements in funds
At 31 At 31
March Incoming Outgoing March
2024 Resources resources Transfers 2025
£'000 £'000 £'000 £'000 £'000
General Unrestricted Funds 1,348 7,373 7,166 4 1,559
Fixed Asset Restricted Fund 124 (4) 120
General Restricted Funds - 660 660
Total funds 1,472 8,033 7,826 - 1,679
At 31 At 31
March Incoming Outgoing March
2023 Resources resources Transfers 2024
£'000 £'000 £'000 £'000 £'000
General Unrestricted Funds 1,341 6,709 6,706 4 1,348
Fixed Asset Restricted Fund 128 - - (4) 124
General Restricted Funds - 1,153 1,153
Total funds 1,469 7,862 7,859 - 1,472

The Restricted Fixed Asset Fund is amortised over the life of the fixed assets it relates to by an annual gross transfer to the General Unrestricted Fund.

15. Restricted Funds

Fixed Asset Restricted Fund

Capital Grants include:

The Henry Smith Charity donated £100,000 for freehold property renovation costs. Take Pride Community Fund granted £25,200 for improvements. Francis C Scott Charitable Trust donated £15,000 for fixtures and fittings. Garfield Weston Foundation donated £25,000 for communal garden.

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

15. Restricted Funds (continued)

General Restricted Funds

The breakdown of this year’s expenditure is as follows:

Total at Total at
31
March		 Income Expend-
iture		 Trans-
fer		 31
March
2024 2025
£’000 £’000 £’000 £’000 £’000
Funding Source Project
LCC DA Burdens (DLUHC) LCC DA Burdens (DLUHC) DLUHC Staff costs - 462 (462) - -
LCC
DA
Burdens
Transitional Payment)		 (DLUHC DLUHC Staff costs - 96 (96) - -
LCC DA Burdens (DLUHC) Male
Service		 DLUHC Staff costs - 36 (36) - -
Pendle Council - DA Burdens Fund Staff Costs - 16 (16) - -
Bury Primary Care DA Support
Worker		 Staff Costs - 50 (50) - -
- 660 (660) - -

The breakdown of the prior year’s expenditure is as follows:

Total at Total at
31
March		 Income Expend-
iture		 Trans-
fer		 31
March
2023 2024
£’000 £’000 £’000 £’000 £’000
Funding Source Project
LCC DA Burdens (DLUHC) DLUHC Staff costs - 572 (572) - -
LCC
DA
Burdens
(DLUHC
Transitional Payment)		 DLUHC Staff costs - 98 (98) - -
LCC DA Burdens (DLUHC) Male
Service		 DLUHC Staff costs - 175 (175) - -
Rochdale Council - DA Burden
Fund		 Staff Costs - 208 (208) - -
Burnley Council - DA Burdens
Fund		 Staff Costs - 34 (34) - -
Pendle Council - DA Burdens Fund Staff Costs - 16 (16) - -
Bury Primary Care DA Support
Worker		 Staff Costs - 50 (50) - -
- 1,153 (1,153) - -

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

16. Financial Commitments

Capital Commitments

There are no capital commitments.

Operating leases

The payments which the Company is committed to make in the next year under operating leases are as follows:

2025 2024
Land and buildings: £’000 £’000
Within one year 378 587
More than one year - -

17. Parent Undertaking

The Company is a subsidiary of Syncora Limited (Company No. 11171831), a not for profit, non-charitable company limited by guarantee, registered in England and Wales.

The Directors consider The Calico Group Limited (Company No. 08747100), a holding company and the 100% parent of Syncora Limited, to be the ultimate parent entity. Syncora sits between the legal entities and the Calico Group Board. The Calico Group Board has overall control to appoint and remove Syncora Limited Board Trustees. The Calico Group comprises a number of innovative charities and businesses, working together to create social profit.

Consolidated accounts which include the results of the charity can be obtained from:

 Company Secretary, The Calico Group Limited, Centenary Court, Croft Street, Burnley, BB11 2ED

No other accounts include the results of the charity.

18. Related Party Transactions

Sales and purchases of goods and services between related parties are at an arm’s length basis at normal market prices. Any outstanding balances are unsecured and interest free.

Calico Homes Limited make Purchase ledger and payroll payments on behalf of the Syncora Group and these amounts are then recharged back to the relevant entity.

Syncora Limited (“Syncora”), the parent company of SafeNet Domestic Abuse and Support Services Ltd. Directors are members of the Syncora Limited Board a holding company with a common board for each of its subsidiaries, which are SafeNet, Acorn, Delphi Medical and Delphi Medical Consultants, and Calico Enterprise. These members received a total remuneration of £34k in 2025 (2024: £33k).

During the year, Syncora recharged overhead costs to SafeNet amounting to £89k (2024: £69k).

At 31 March 2025, the company owed Syncora £nil (2024: £nil)

Calico Homes Limited (“Homes”), a fellow subsidiary of Group During the year, Homes recharged rents and office costs to SafeNet amounting to £715k (2024: £608k)

At 31 March 2025, Homes owed the company £57k (2024: the company owed Homes £34k).

Calico Enterprise Limited (“Enterprise”), a fellow subsidiary of Group

During the year, Enterprise supplied furniture amounting to £38k (2024: £31k).

At 31 March 2025, the company owed Enterprise £7k (2024: £4k).

Acorn Recovery Projects (“Acorn ”), a fellow subsidiary of Group At 31 March 2025, Acorn owed the company £Nil (2024: £1k).

Delphi Medical Limited (“DML”) , a subsidiary of Acorn At 31 March 2025, the company owed DML £6k (2024: £Nil).

SafeNet Domestic Abuse and Support Services Ltd Company number: 03860803

Notes to the Financial Statements (continued)

18. Related Party Transactions (continued)

The Calico Group (“Group”) , the ultimate parent company

At 31 March 2025, the company owed Group £Nil (2024: £204k).

Crowe U.K. LLP St George’s House 56 Peter Street Manchester M2 3NQ

Dear Crowe

We provide this letter in connection with your audit of the financial statements Safenet Domestic Abuse and Support Services Ltd for the year ended 31 March 2025 for the purpose of expressing an opinion as to whether the financial statements give a true and fair view of the financial position of the charity as at 31 March 2025 and of the results of its operations for the year then ended in accordance with UK Generally Accepted Accounting Practice (“UK GAAP”).

We confirm that the following representations are made on the basis of sufficient enquiries of management and staff with relevant knowledge and experience and, where appropriate, of inspection of supporting documentation and that, to the best of our knowledge and belief, we can properly make each of these representations to you.

  1. We have fulfilled our responsibility for the fair presentation of the financial statements in accordance with UK GAAP.

  2. We acknowledge as trustees our responsibility for making accurate representations to you.

  3. We acknowledge our responsibility for the design, implementation and maintenance of internal control to prevent and detect fraud and errors, and we believe we have appropriately fulfilled those responsibilities.

  4. We confirm that we have received confirmation from each director who was a director at the time of the approval of the financial statements that:

  5. (a) they have taken all the steps that they ought to have taken as a director in order to make themselves aware of any relevant audit information and to establish that you are aware of that information and

  6. (b) that so far as they are aware there is no relevant audit information of which you are unaware.

  7. We have provided you with all accounting records and relevant information, and granted you unrestricted access to persons within the entity, for the purposes of your audit.

  8. All the transactions undertaken by the charity have been properly reflected and recorded in the accounting records or other information provided to you.

  9. The methods, the data, and the significant assumptions used by us in making accounting estimates and their related disclosures are appropriate to achieve

recognition, measurement or disclosure that is reasonable in the context of the applicable financial reporting standards.

  1. We reaffirm that the written representations previously made with respect to the prior period remain appropriate.

  2. We are not aware of any actual or possible litigation or claims against the company whose effects should be considered when preparing the financial statements.

  3. All grants, donations and other incoming resources, the receipt of which is subject to specific terms and conditions, have been notified to you. There have been no breaches of terms or conditions in the application of such incoming resources.

  4. We are not aware of any breaches of our charitable trusts and have advised you of the existence of all endowments and funds maintained by us.

  5. There have been no events since the balance sheet date which require disclosure or which would materially affect the amounts in the financial statements. Should any material events occur which may necessitate revision of the figures in the financial statements, or inclusion in a note thereto, we will advise you accordingly. We specifically authorise C Christian, Executive Director of Finance, to provide an update for you to cover the time period between the signing of this letter and the date of your audit report.

  6. We have assessed that there is no significant risk that the financial statements are materially misstated as a result of fraud.

  7. We are not aware of any fraud or suspected fraud affecting the charity involving those charged with governance, management or other employees who have a significant role in internal control or who could have a material effect on the financial statements.

  8. We are not aware of any allegations by employees, former employees, regulators or others of fraud, or suspected fraud, which would have an impact on the charity’s financial statements.

  9. We are not aware of any known or suspected instances of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its business.

  10. We confirm that complete information has been provided to you regarding the identification of related parties and that we are not aware of any significant transactions with related parties other than matters that we consider have been appropriately and adequately disclosed.

  11. We confirm we have appropriately accounted for and disclosed related party relationships and transactions in accordance with applicable accounting standards and with the recommendations of the applicable charity SORP.

  12. The charity meets its day to day working capital requirements through existing working capital and strong ongoing financial performance. The nature of the

charity’s operation is such that there can be considerable unpredictable variations in the timing of cash flows. The trustees have prepared projected cash flow information for a period of at least twelve months from the date of their approval of the financial statements. On the basis of this cash flow information, the trustees consider that the charity will continue to operate. Therefore, the trustees consider it appropriate to prepare the financial statements on a going concern basis.

Yours faithfully

………………………………….………….

Trustee Signed on behalf of the board

Date ……23 09 2025………………………………….