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2024-03-31-accounts

COMPANY REGISTRATION NUMBER: 4340126 CHARITY REGISTRATION NUMBER: 1094215

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Financial Statements

For the year ended 31 March 2024

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Financial Statements

Year ended 31 March 2024

Page
Trustees' annual report (incorporating the director's report) 1
Independent auditor's report to the members 6
Statement of financial activities (including income and expenditure account) 8
Statement of financial position 9
Statement of cash flows 10
Notes to the financial statements 11
The following pages do not form part of the financial statements
Detailed statement of financial activities 22
Notes to the detailed statement of financial activities 23

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2024

The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2024.

Reference and administrative details
Registered charity name Pennine Domestic Abuse Partnership Ltd
Charity registration number 1094215
Company registration number 4340126
Principal office and registered 17f Brooks Mill
office Armitage Bridge
Huddersfield
HD4 7NR
The trustees
S Wiseman
K E Butcher (Resigned 1 June 2023)
J Barwick
E-J Bramley
L Preston
K Valentine (Appointed 7 May 2024)
K Jackson (Appointed 7 May 2024)
R Campbell (Appointed 7 May 2024)
Key management personnel
K Hinchliff (CEO)
N Morison (Deputy CEO)
N Rowlinson (Accommodation manager - refuge)
A Eatwell (Operations manager)
J Lark (Manager KBOP)
E Scott (Manager IDAA)
T Qureshi (Finance Manager)
Auditor Gibson Booth
Chartered Accountants & Statutory Auditors
New Court
Abbey Road North
Shepley
Huddersfield
HD8 8BJ
Bankers Svenska Handelsbanken AB
12 Longbow Close
Bradley
Huddersfield
HD2 1GQ
Solicitors Ramsdens Solicitors LLP
Oakley House
1 Hungerford Road
Edgerton
Huddersfield
HD3 3AL

Structure, governance and management

Governing document

The organisation is a charitable company limited by guarantee, incorporated on 14 December 2001 and registered as a charity on 17 October 2002. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up the liability of members is limited to £1 each. Accumulated funds are not distributable to members.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Recruitment and Appointment of Board of Trustees

The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Board of Trustees. Under the requirements of the Memorandum and Articles of Association the members of the Board of Trustees are elected to serve for two years after which they must be re-elected at the next Annual General Meeting.

Trustee Induction and Training

Prospective trustees go through an application process and are invited to attend an informal meeting with Board Trustees. An introductory information pack has been developed that includes: obligations of Board of Trustee members; the main documents which set out the operational framework for the charity including the Memorandum and Articles; resourcing and the current financial position as set out in the latest published accounts; and the Strategic Plan.

Risk management

Organisational risk is managed through our Strategic Planning Board of trustees subgroup. The Board Assurance framework is updated quarterly with key risks identified in line with our strategic plan objectives. We include what we have in place to mitigate the risks and each risk is rag rated. Further detail on contract risks and staffing risks are also included on the contracts tab and the staffing tab. An overview of risk is provided at the full board meeting each quarter.

Organisational structure

The Board of Trustees has a membership of up to twelve members who meet six weekly and are responsible for the strategic direction, policy and governance of the charity. A system of delegation is in place and day to day responsibility, delivery of services specified and ensuring that key performance indicators are met rests with the Organisation CEO. Project Managers have responsibility for the day to day operational management of safe accommodation, outreach projects, quality and development, individual employee wellbeing and supervision of the employees and volunteers

Activities have been undertaken to further the charities purposes for the public benefit, and the charity trustees have had due regard to the Charity Commission guidance on public benefit.

Objectives and activities

Pennine Domestic Abuse Partnership (PDAP) delivers high quality comprehensive support services to individuals affected by domestic abuse. This includes safe secure accommodation services (refuge) for women with or without children. In providing support services we aim to improve the safety and wellbeing of all individuals affected by domestic abuse and assist in moving on, resettlement and maintaining safe independent living.

In 2023/24 PDAP supported a total of 60 women and 91 children in the safe accommodation-based services. In 2023/24 PDAP also supported a total of 725 victims living in Kirklees through our specialist outreach services. In addition, throughout the year, we received over 12,000 calls through our 24-hour helpline

Our commitment towards maintaining strategic relevance is shown through the work of the Board of Trustees, management team, frontline staff teams and volunteers this demonstrates a strong shared belief in the aims and values of PDAP.

As we move forward it is essential that PDAP continue to be the leading provider of specialist domestic abuse support services in Kirklees. We intend to continue our journey in the delivery of high-quality victim focused support, led by the individual needs of those that have been affected by domestic abuse and in line with Local and National Domestic Abuse Strategies and under the new Government Domestic Abuse Act including Local Authority Statutory Duty for safe accommodation.

Achievements and performance

PDAP provides a range of comprehensive support services to anyone affected by domestic abuse. Our services include safe emergency accommodation across 3 refuges and community services.

Our Asha refuge is specialised in supporting women and children from Black and Asian racially minoritized communities. We are currently working on our refuge provision to ensure it is fit for purpose and meets the needs of the clients we support. In 2024 we are working with a private landlord to provide a new building to replace Asha which is dilapidated and no longer suitable. This is an exciting opportunity for us to improve emergency accommodation in Kirklees and ensure all our homes are welcoming, safe and secure for our clients who need them. We are also working on our new build refuge which will be a purpose-built building with fully self-contained flats. We received planning permission for this in November 23 and are excited to get started on the build. Our fundraising activities for 24-25 are focused on the new build so we can ensure suitable emergency accommodation is available to all victims of DA who need it in Kirklees.

PDAP provides a range of community- based outreach services offering advice, support and guidance to help victims of abuse regain safety and recover from their experiences. Additionally, PDAP provide dedicated support to children both living within refuge and in the community. We delivered and expanded on our group work programme ensuring our clients had access to facilitated groups to support them in their recovery from the abuse they experienced. We are pleased to have received funding for 24-25 from the Mayor’s fund to work in partnership with Women Centre to continue delivery of this project. Our Eden’s Forest partnership continued this year with children in the community and those living in refuge able to access activity days and sessions in the forest allowing them freedom to play, be children and develop relationships with their peers and carers.

Central to our values is PDAP’s commitment to building and maintaining strong multi agency partnerships. We achieve this by having robust joint working practises, pathways, and protocols with external agencies fostering communication and collaboration

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

to ensure the most appropriate, effective support is available to all victims. We have particularly focused on the importance of our partnership work in the post pandemic era, rebuilding links with key agencies and taking a central role in the partnership response to DA across Kirklees. We are actively involved in domestic homicide reviews (DHRs) ensuring the learning from these in embedded in our practice and used to improve the response of agencies. As part of this work, we regularly deliver talks and training sessions to agencies including police, GPs, social care and schools. We were pleased this year to have 2 staff members invited to deliver the national DA Matters programme to police officers helping to ensure all police staff have an understanding of the barriers victims face in disclosing abuse and accessing support.

PDAP is a committed member of the local MARAC and DRAMM, participating at both an operational and strategic level, to ensure that all high risk victims are offered timely support and that their voice is represented.

Our work to embed our values in all aspects of our work has continued and these are now key in recruitment, induction, supervision and training. We have strengthened our board this year with 8 trustees now in place, some of whom were not officially appointed until after the year end, each bringing their own professional/ lived experience. Our subgroups are established and these include workforce, Client Voice, strategic planning and finance. Staff and clients are represented on these groups and they are helping us in embedding our values and in seeking ways to further develop and improve. We carry out regular feedback surveys with clients, partners and staff and these feed into the actions plans of the relevant subgroups.

As the key provider for domestic abuse services in Kirklees, PDAP continues to evolve, responding to the changing needs of our community, actively promoting greater awareness of domestic abuse and the impact it has on victims and striving to increase accessibility to all victims of domestic abuse. This year brought its own challenges to delivery of services with the national cost of living crisis impacting our staff, clients and partner services. We were able to bring some central costs down through our office move but sadly some projects did come to an end because of funding cuts. To mitigate this, we developed a fundraising strategy this year and for the first time dedicated a member of staff to community fundraising and income generation through training delivery. We are already seeing the results of this work not just in the increase of funds coming in but in awareness of our services and numbers wanting to support us in our mission.

Financial review

The organisation ended the financial year with a surplus of £131,732 (2023 - £45,622). The reason for the surplus was due to a recruitment freeze as a result of potential redundances in the community services sector due to cuts in Kirklees council budgets. This has now been lifted and we are currently recruiting.

Fund-raising standards information

Staff fundraising activities and donations to the value of £17,665 (2023 - £8,546) have been used to provide activities for residents outdoor furniture for the play areas and fund travel arrangements for service users coming to refuge.

In Autumn 2023 we worked with Nova to support us in developing our income generation strategy and to help us reduce reliance on commissioned contracts amidst widespread funding cuts. With their support we have developed a community fundraising strategy and have employed a part time fundraiser (in post from January 2024 for 20 hours per week). Her role encompasses delivery of paid for training, awareness raising talks (provided for free to partner agencies) and working with our key supporters in the community. Her role includes regular newsletters on the impact their generous donations have on our clients lives and supporting those that want to fundraise on our behalf. Although only in the early stages of this role we have seen a significant increase in support including regular givers, one off challenges and individual donations.

Our fundraiser has signed us up to the fundraising regulator and abides by this code in all her work for PDAP

As a paid member of staff our fundraiser is monitored through regular supervision and our performance monitoring framework.

We have introduced Beacon to support us in monitoring fundraising.

No complaints have been received in relation to our fundraising activities

We seek consent to hold our supporters details on our Beacon system and supporters can opt out of communication at any time. We include details of the fundraising regulator on our website and on our emails and other correspondence. We do not carry out unreasonable or persistent approaches and do not place undue pressure on the public to give money or property.

Principal funding sources

The organisation's main income is through a contract from Central Government, Department for Communities and Local Government, administered by Kirklees Intervention and Prevention department. The organisation currently holds four such contracts, Huddersfield Women's Aid refuge, Kirklees Asian and Black Women's Welfare Association (refuge) and Kirklees Better Outcomes Partnership Community Based Contract. Kirklees IDAA service is jointly funded through, Kirklees Council, Office of Police Crime Commissioner and Public Health.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

The organisation also receives the income generated from refuge charges. This is rental income, a large amount of which is through housing benefit.

Investment policy

Under the Memorandum and Articles of Association, the charity has the power to invest in any ways the trustees see as appropriate.

The Trustees, having regard to the liquidity requirements of running the organisation and to the reserves policy have operated a policy of keeping available funds in an interest bearing deposit account and seek to achieve a rate of deposit interest which matches or exceeds inflation as measured by the retail price index.

Reserves policy

PDAP unrestricted reserves are currently £1,014,412 (including fixed assets of £694,006). We have set aside £200,000 to allow for winding up costs of our charity and this amount equates to 3 months of the main running costs. We have placed £120,000 in a designated fund for our new build. We have planning permission in place to build a brand new refuge on the land next to our existing building. This is an exciting project for PDAP as we aim to replace an old and dilapidated building that is not fit for purpose with a brand new 10 bed refuge. Asha refuge is currently in a housing association owned property – many of the kitchens and bathrooms are communal and don’t meet the requirements of our women and children who have fled abuse. The new build will offer self-contained accommodation in a beautiful location providing a sanctuary for victims of domestic abuse as well as providing income and sustainability for PDAP. We are embarking on a capital build fundraising project in 2024/25 to raise an additional £100k to allow us to complete the build by 2027.

Plans for future periods

We have ambitious plans for the upcoming year to help secure the funding for the new build, move Asha refuge into much more suitable accommodation and secure longer-term contracts for our community services working in partnership with our commissioners and partner agencies to ensure all victims of domestic abuse can access effective support at the time they need it.

Trustees' responsibilities statement

The trustees, who are also directors for the purposes of company law, are responsible for preparing the Trustees' Annual 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 trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of 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 trustees are required to:

The trustees are responsible for keeping adequate 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.

Auditor

In so far as the trustees are aware:

The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies Act 2006.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2024

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

05 Nov 2024

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Jim Barwick

James Barwick (Tue, 5th Nov 2024 10:14:46 GMT) J Barwick Trustee

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Pennine Domestic Abuse Partnership Ltd

Year ended 31 March 2024

Opinion

We have audited the financial statements of Pennine Domestic Abuse Partnership Ltd (the 'charity') for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, 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 FRS 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 charity 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 charity'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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

In connection with our audit of the financial statements, 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Pennine Domestic Abuse Partnership Ltd (continued)

Year ended 31 March 2024

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, the trustees (who are also the directors 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 charity'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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material 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.

Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to UK tax legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements, and determined that the principal risks were related to management bias through manipulation of accounting estimates or posting inappropriate journal entries. Audit procedures performed by the engagement team included:

Because of the inherent limitations of an audit, there is a risk that we will fail to detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

Use of our report

This report is made solely to the charity's members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity'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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.

Patrick Heaton (Wed, 6th Nov 2024 11:32:26 GMT) Gibson Booth Chartered Accountants & Statutory Auditors New Court Abbey Road North Shepley Huddersfield HD8 8BJ 06 Nov 2024

Gibson Booth is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2024

2024 2023
Unrestricted
funds Restricted funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and legacies 5 17,665 17,665 8,546
Charitable activities 6 296,140 1,385,487 1,681,627 1,648,424
Investment income 7 9,561 9,561 2,393
-------------------------- ---------------------------------- ---------------------------------- ----------------------------------
Total income 323,366 1,385,487 1,708,853 1,659,363
========================== ================================== ================================== ==================================
Expenditure
Expenditure on raising funds:
Costs of raising donations and legacies 8 (10,179)
(10,179)
Expenditure on charitable activities 9,10 (229,237)
(1,337,705)
(1,566,942) (1,613,741)
-------------------------- ---------------------------------- ---------------------------------- ----------------------------------
Total expenditure (239,416)
(1,337,705)
(1,577,121) (1,613,741)
========================== ================================== ================================== ==================================
-------------------------- ---------------------------------- ---------------------------------- ----------------------------------
Net income and net movement in funds 83,950 47,782 131,732 45,622
========================== ================================== ================================== ==================================
Reconciliation of funds
Total funds brought forward 930,462 114,693 1,045,155 999,533
---------------------------------- ---------------------------------- ---------------------------------- ----------------------------------
Total funds carried forward 1,014,412 162,475 1,176,887 1,045,155
================================== ================================== ================================== ==================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 19 form part of these financial statements.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Statement of Financial Position

31 March 2024

2024 2023
Note £ £
Fixed assets
Tangible fixed assets 16 729,026 760,140
Current assets
Debtors 17 113,139 86,839
Cash at bank and in hand 615,299 515,774
-------------------------- --------------------------
728,438 602,613
Creditors: amounts falling due within one year 18 (108,077) (135,098)
-------------------------- --------------------------
Net current assets 620,361 467,515
---------------------------------- ----------------------------------
Total assets less current liabilities 1,349,387 1,227,655
Creditors: amounts falling due after more than one year 19 (172,500) (182,500)
---------------------------------- ----------------------------------
Net assets 1,176,887 1,045,155
================================== ==================================
Funds of the charity
Restricted funds 162,475 114,693
Unrestricted funds 1,014,412 930,462
---------------------------------- ----------------------------------
Total charity funds 22 1,176,887 1,045,155
================================== ==================================

For the year ended 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to audit under the Charities Act 2011.

Trustees' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

05 Nov 2024

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Jim Barwick

James Barwick (Tue, 5th Nov 2024 10:14:46 GMT) J Barwick Trustee

The notes on pages 11 to 19 form part of these financial statements.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2024

2024 2023
£ £
Cash flows from operating activities
Net income 131,732 45,622
Adjustments for:
Depreciation of tangible fixed assets 30,573 28,462
Other interest receivable and similar income (9,561) (2,393)
Interest payable and similar charges 265 886
Gains on disposal of tangible fixed assets (533)
Accrued expenses 477 7,355
Changes in:
Trade and other debtors (26,300) (36,414)
Trade and other creditors (27,498) 7,479
-------------------------- ----------------------
Cash generated from operations 99,155 50,997
Interest paid (265) (886)
Interest received 9,561 2,393
-------------------------- ----------------------
Net cash from operating activities 108,451 52,504
========================== ======================
Cash flows from investing activities
Purchase of tangible assets (8,926) (35,400)
Proceeds from sale of tangible assets 10,000
-------------------------- ----------------------
Net cash from/(used in) investing activities 1,074 (35,400)
========================== ======================
Cash flows from financing activities
Repayment of borrowings (10,000) (10,000)
-------------------------- ----------------------
Net cash used in financing activities (10,000) (10,000)
========================== ======================
Net increase in cash and cash equivalents 99,525 7,104
Cash and cash equivalents at beginning of year 515,774 508,670
-------------------------- --------------------------
Cash and cash equivalents at end of year 615,299 515,774
========================== ==========================

The notes on pages 11 to 19 form part of these financial statements.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2024

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 17f Brooks Mill, Armitage Bridge, Huddersfield, HD4 7NR.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity and rounded to the nearest £. The significant accounting policies consistently applied in the preparation of these financial statements are set out below.

Going concern

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

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. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Significant judgements

No significant judgements have been made in the process of applying the entity's accounting policies.

Key sources of estimation uncertainty

Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates. See note 16 for the carrying amount of the tangible assets, and the tangible fixed assets policy below for the depreciation rates used for each class of assets.

Allocation of support costs

The allocation of support costs between activity types is an estimation based upon the type of work performed and expenditure required for each activity type.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

3. Accounting policies (continued)

Fund accounting

Funds held by the charity are:

Unrestricted funds - these represent those resources which may be used towards meeting any of the objects of the charitable company at the discretion of the trustees.

Designated funds - these represent unrestricted funds set aside for the future construction of a new refuge to be used by the charity to further it's aims.

Restricted funds - these are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure (inclusive of VAT) is recognised in the period in which a liability is incurred and has been classified under headings that aggregate all costs related to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent. Charitable expenditure represents costs incurred in the normal course of the charity's activities. Governance costs comprise costs incurred in the running of the charity as an organisation.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

All assets costing more than £1,000 are capitalised.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold buildings - 2% straight line
CCTV equipment - 25% straight line
Computer equipment - 33% straight line
Motor vehicles - 25% straight line
Refuge equipment - 33% and 10% straight line

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Limited by guarantee

The charitable company has three members. If the charity is dissolved, each member promises to remain a member or within twelve months afterwards, to pay up to £1 towards the cost of dissolution and the liabilities of the charity while the contributor was a member.

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Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Donations
Donations 17,665 17,665 8,546 8,546
====================== ====================== =================== ===================
6. Charitable activities
Restricted Total Funds
Unrestricted Funds Funds 2024
£ £ £
Rent and service charges 291,409 291,409
Early Intervention and Prevention funding 552,492 552,492
Independent Domestic Violence Advisor grant 300,072 300,072
West Yorkshire Combined Authority grant 46,318 46,318
Therapeutic Support 149,949 149,949
Kirklees Better Outcomes Partnership 291,757 291,757
One Community Fund 7,736 7,736
Other income from charitable activities 4,731 37,163 41,894
-------------------------- ---------------------------------- ----------------------------------
296,140 1,385,487 1,681,627
========================== ================================== ==================================
Restricted Total Funds
Unrestricted Funds Funds 2023
£ £ £
Rent and service charges 277,607 277,607
Early Intervention and Prevention funding 517,561 517,561
Independent Domestic Violence Advisor grants 330,691 330,691
West Yorkshire Combined Authority grant 66,652 66,652
Therapeutic Support 149,949 149,949
Kirklees Better Outcomes Partnership 273,266 273,266
One Community Fund 9,744 9,744
Other income from charitable activities 5,249 17,705 22,954
-------------------------- ---------------------------------- ----------------------------------
282,856 1,365,568 1,648,424
========================== ================================== ==================================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Bank interest receivable 9,561 9,561 2,393 2,393
=================== =================== =================== ===================
8. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
£ £ £ £
Fundraising expenses 10,179 10,179
====================== ====================== =========== ===========

- 13 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

9. Expenditure on charitable activities by fund type

Unrestricted Total Funds
Funds Restricted Funds 2024
£ £ £
Support workers and activities
1,141,045
1,141,045
Running costs and maintenance of refuges 197,536
197,536
Support costs 31,701
196,660
228,361
-------------------------- ---------------------------------- ----------------------------------
229,237
1,337,705
1,566,942
========================== ================================== ==================================
Unrestricted
Restricted Funds
Total Funds
Funds (restated)
(restated)
2023 (restated)
£ £ £
Support workers and activities
1,110,222
1,110,222
Running costs and maintenance of refuges 251,818
251,818
Support costs 29,259
222,442
251,701
-------------------------- ---------------------------------- ----------------------------------
281,233
1,332,508
1,613,741
========================== ================================== ==================================
Expenditure on charitable activities by activity type
Total funds
Activities undertaken directly Support costs 2024
£ £ £
Support workers and activities 1,141,045
190,229
1,331,274
Running costs and maintenance of refuges 197,536
31,701
229,237
Governance costs
6,431
6,431
---------------------------------- -------------------------- ----------------------------------
1,338,581
228,361
1,566,942
================================== ========================== ==================================
Activities undertaken directly Support costs Total funds
(restated) (restated) 2023 (restated)
£ £ £
Support workers and activities 1,110,222
216,429
1,326,651
Running costs and maintenance of refuges 251,818
29,259
281,077
Governance costs
6,013
6,013
---------------------------------- -------------------------- ----------------------------------
1,362,040
251,701
1,613,741
================================== ========================== ==================================

10. Expenditure on charitable activities by activity type

- 14 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

11. Analysis of support costs

Running costs
Support and
workers and maintenance of
Governance costs activities refuges Total 2024
£ £ £ £
Staff costs 158,727 14,267 172,994
General office 11,157 1,962 13,119
Advertising and promotion 3,399 338 3,737
Audit fees 5,576 5,576
Bank charges 238 27 265
Professional fees 855 16,708 889 18,452
Bank loan interest 14,218 14,218
------------------- -------------------------- ---------------------- --------------------------
6,431 190,229 31,701 228,361
=================== ========================== ====================== ==========================
Running costs
Support and
workers and maintenance of
activities refuges Total 2023
Governance costs (restated) (restated) (restated) (restated)
£ £ £ £
Staff costs 168,718 18,747 187,465
General office 4,186 465 4,651
Advertising and promotion 6,618 735 7,353
Audit fees 5,460 5,460
Bank charges 798 89 887
Professional fees 553 36,109 36,662
Bank loan interest 9,223 9,223
------------------- -------------------------- ---------------------- --------------------------
6,013 216,429 29,259 251,701
=================== ========================== ====================== ==========================
12. Net income
Net income is stated after charging/(crediting):
2024 2023
£ £
Depreciation of tangible fixed assets 30,573 28,462
Gain on disposal of tangible fixed asset (533)
====================== ======================
13. Auditors remuneration
2024 2023
£ £
Fees payable for the audit of the financial statements 5,576 5,460
=================== ===================
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2024 2023
£ £
Wages and salaries 1,002,835 1,101,697
Social security costs 88,434 97,937
Employer contributions to pension plans 42,294 42,403
---------------------------------- ----------------------------------
1,133,563 1,242,037
================================== ==================================

- 15 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

14. Staff costs (continued)

The average head count of employees during the year was 39 (2023: 42). The average number of full-time equivalent employees during the year is analysed as follows:

employees during the year is analysed as follows:
2024 2023
No. No.
Refuge staff 13 17
Management and administration 6 5
Outreach staff 17 18
Relief 2 2
----------- -----------
38 42
=========== ===========

No employee received employee benefits of more than £60,000 during the year (2023: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £193,213 (2023: £140,913).

15. Trustee remuneration and expenses

No trustees received any remuneration (2023: none).

No trustee was reimbursed for travel expenses during the year (2023 - Nil).

16. Tangible fixed assets

Land and CCTV Computer Refuge
buildings equipment equipment Motor vehicles equipment Total
£ £ £ £ £ £
Cost
At 1 Apr 2023 805,212 22,619 50,174 36,452 74,040 988,497
Additions 1,204 7,722 8,926
Disposals (10,000) (10,000)
-------------------------- ---------------------- ---------------------- ---------------------- ---------------------- --------------------------
At 31 Mar 2024 796,416 22,619 57,896 36,452 74,040 987,423
========================== ====================== ====================== ====================== ====================== ==========================
Depreciation
At 1 Apr 2023 86,896 22,619 35,104 36,452 47,286 228,357
Charge for the year 16,086 9,984 4,503 30,573
Disposals (533) (533)
-------------------------- ---------------------- ---------------------- ---------------------- ---------------------- --------------------------
At 31 Mar 2024 102,449 22,619 45,088 36,452 51,789 258,397
========================== ====================== ====================== ====================== ====================== ==========================
Carrying amount
At 31 Mar 2024 693,967 12,808 22,251 729,026
========================== ====================== ====================== ====================== ====================== ==========================
At 31 Mar 2023 718,316 15,070 26,754 760,140
========================== ====================== ====================== ====================== ====================== ==========================
Debtors
2024 2023
£ £
Trade debtors 97,188 72,518
Prepayments and accrued income 15,951 14,321
-------------------------- ----------------------
113,139 86,839
========================== ======================

17. Debtors

- 16 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

18. Creditors: amounts falling due within one year

2024 2023
£ £
Bank loan 10,000 10,000
Trade creditors 32,450 38,474
Accruals and deferred income 49,642 64,607
Social security and other taxes 15,985 22,017
-------------------------- --------------------------
108,077 135,098
========================== ==========================

19. Creditors: amounts falling due after more than one year

2024 2023
£ £
Bank loan 172,500 182,500
========================== ==========================

The bank borrowings are secured on the land and buildings. Interest is charged at 2.5% over the base rate set by Bank of England, and the loan is repayable in June 2027.

20. Deferred income

2024 2023
£ £
At 1 April 2023 36,644 48,385
Amount released to income (36,644) (48,385)
Amount deferred in year 21,202 36,644
---------------------- ----------------------
At 31 March 2024 21,202 36,644
====================== ======================

All deferred income relates to grant income received in advance.

21. Pensions and other post retirement benefits

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £42,294 (2023: £42,403).

- 17 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

22. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 April 2023 Income Expenditure Transfers 31 March 2024
£ £ £ £ £
General fund 930,462 323,366 (239,416) (814,006) 200,406
Designated Fund for new
building project 120,000 120,000
Designated Fund for land and
buildings 694,006 694,006
-------------------------- -------------------------- -------------------------- -------------------------- ----------------------------------
930,462 323,366 (239,416) 1,014,412
========================== ========================== ========================== ========================== ==================================
At
At 1 April 2022 Income Expenditure Transfers 31 March 2023
£ £ £ £ £
General fund 917,900 293,795 (281,233) 930,462
Designated Fund
-------------------------- -------------------------- -------------------------- ----------- --------------------------
917,900 293,795 (281,233) 930,462
========================== ========================== ========================== =========== ==========================

Designated funds represent funds put aside for the building of a new refuge in the future to further the charities aims, and funds related to the land and buildings held by the charity.

Restricted funds

Restricted funds
At
At 1 April 2023 Income Expenditure Transfers 31 March 2024
£ £ £ £ £
Early Intervention and
Prevention funding (including
Kirklees Better Outcomes
Partnership income) 14,307 844,249 (797,972) 60,584
Play Area Equipment 12,137 (2,689) 9,448
Independent Domestic
Violence Advisory grants 15,811 300,072 (308,502) 7,381
One Community fund (730) 7,736 (6,144) 862
West Yorkshire Combined
Authority grant 18,553 46,318 (46,223) 18,648
Therapeutic Support 49,728 149,949 (158,836) 40,841
LGBT (148) (148)
Other grants and income 5,035 37,163 (17,339) 24,859
---------------------------------- ---------------------------------- ---------------------------------- ----------- --------------------------
114,693 1,385,487 (1,337,705) 162,475
================================== ================================== ================================== =========== ==========================
At
At 1 April 2022 Income Expenditure Transfers 31 March 2023
£ £ £ £ £
Early Intervention and
Prevention funding (including
Kirklees Better Outcomes
Partnership income) 43,181 790,827 (819,701) 14,307
Play Area Equipment 14,826 (2,689) 12,137
Independent Domestic
Violence Advisor grants 8,977 330,691 (323,857) 15,811
One Community fund (2,378) 9,744 (8,096) (730)
West Yorkshire Combined
Authority grant 2,840 66,652 (50,939) 18,553
Therapeutic Support 14,381 149,949 (114,602) 49,728
LGBT (200) 5,000 (4,948) (148)
Other grants and income 6 12,705 (7,676) 5,035
---------------------------------- ---------------------------------- ---------------------------------- ----------- --------------------------
81,633 1,365,568 (1,332,508) 114,693
================================== ================================== ================================== =========== ==========================

- 18 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

Early Intervention and Prevention funding (Supporting People) funding is administered through the local authority in the form of three steady state contracts, which are intended to fund support related costs. The three contracts are for: Asha House, Grace House and Lena House.

PDAP is now in the fifth year delivering the Kirklees IDAA service which is funded directly through Kirklees Council and West Yorkshire Police. The contract commenced in March 2019, A new contract was awarded in April 2024 for 5 years.

In September 2019 PDAP Kirklees Staying Safe and Sanctuary moved from the Supporting People contract to an alliance of services called Kirklees Better Outcomes Partnership funded via a Social Investor, Bridges for five years as part of the Life Chances Scheme with Kirklees Council. We worked closely with Bridges in 2023/24 to secure continuation funding for this service. Due to Local authority budget cuts this service was at risk but 12 month extension funding was secured in April 24.

PDAP has also secured funding of £10,000 from One Community and another £10,000 from the Eaton Fund for helping families to move on support with the impact of the cost of living crisis.

PDAP along with Northrop Hall and Women's Centre has secured funding of £149,949 to provide Therapeutic Support for young people in community, funding was initially for one year which now has extended for further year.

PDAP were successful in their bid for delivering a project in collaboration with Eden Forest to give children support to recover from abuse in a therapeutic forest environment. BBC Children in Need will be funding this project for 3 years until March 2025, and this is included within ‘Other grants’.

23. Analysis of net assets between funds

Unrestricted Designated Total Funds
Funds Funds Restricted Funds 2024
£ £ £ £
Tangible fixed assets 694,006 35,020 729,026
Current assets 290,247 280,000 158,191 728,438
Creditors less than 1 year (77,341) (30,736) (108,077)
Creditors greater than 1 year (172,500) (172,500)
-------------------------- -------------------------- -------------------------- ----------------------------------
Net assets 734,412 280,000 162,475 1,176,887
========================== ========================== ========================== ==================================
Unrestricted Total Funds
Funds Restricted Funds 2023
£ £ £
Tangible fixed assets 718,363 41,777 760,140
Current assets 482,249 120,364 602,613
Creditors less than 1 year (87,650) (47,448) (135,098)
Creditors greater than 1 year (182,500) (182,500)
-------------------------- ---------------------- ----------------------------------
Net assets 930,462 114,693 1,045,155
========================== ====================== ==================================
24. Analysis of changes in net debt
At 1 Apr 2023 Cash flows At 31 Mar 2024
£ £ £
Cash at bank and in hand 515,774 99,525 615,299
Debt due within one year (10,000) (10,000)
Debt due after one year (182,500) 10,000 (172,500)
-------------------------- -------------------------- --------------------------
323,274 109,525 432,799
========================== ========================== ==========================
25. Operating lease commitments
The total future minimum lease payments under non-cancellable operating leases are as follows:
2024 2023
£ £
Not later than 1 year 7,746 7,746
Later than 1 year and not later than 5 years 14,033 21,779
---------------------- ----------------------
21,779 29,525
====================== ======================

- 19 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2024

26. Prior period errors

An adjustment has been made to notes 9 and 10 in the prior year. The split of expenditure on charitable activities by fund and activity type has been amended to improve the accuracy of reporting. There is no affect on the surplus for the year.

- 20 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Management Information

Year ended 31 March 2024

The following pages do not form part of the financial statements.

- 21 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Income and endowments
Donations and legacies
Donations 17,665 8,546
---------------------- -------------------
Charitable activities
Rent and services charges 291,409 277,607
Early Intervention and Prevention funding 540,873 513,688
Independent Domestic Violence Advisor grants 508,273 556,892
Kirklees Better Outcomes Partnership 291,807 269,393
Other grants 48,054 28,496
Other income from charitable activities 1,211 2,348
---------------------------------- ----------------------------------
1,681,627 1,648,424
---------------------------------- ----------------------------------
Investment income
Bank interest receivable 9,561 2,393
------------------- -------------------
---------------------------------- ----------------------------------
Total income 1,708,853 1,659,363
================================== ==================================
Expenditure
Costs of raising donations and legacies
Fundraising expenses 10,179
---------------------------------- ----------------------------------
Expenditure on charitable activities
Wages and salaries 1,002,835 1,101,697
Employer's NIC 88,434 97,937
Pension costs 42,294 42,403
Rent 62,714 69,926
Light and heat 65,357 53,029
Repairs and maintenance 10,814 17,954
Insurance 14,546 20,191
Other establishment 33,267 22,371
Other motor/travel costs 12,642 14,145
Legal and professional fees 101,574 64,043
Telephone 16,878 14,389
Depreciation 30,573 28,462
Other interest payable and similar charges 265 886
Profit on disposal of tangible fixed assets (533)
Bank loan interest 14,218 9,223
Staff training, support and recruitment 16,944 8,663
Cleaning and general household expenditure 40,600 42,963
Management charges 13,520 5,459
---------------------------------- ----------------------------------
1,566,942 1,613,741
---------------------------------- ----------------------------------
---------------------------------- ----------------------------------
Total expenditure 1,577,121 1,613,741
================================== ==================================
---------------------------------- ----------------------------------
Net income 131,732 45,622
================================== ==================================

- 22 -

Pennine Domestic Abuse Partnership Ltd

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2024

2024 2023
£ £
Costs of raising donations and legacies
Fundraising expenses
Fundraising expenses 10,179
---------------------- -----------
---------------------- -----------
Costs of raising donations and legacies 10,179
====================== ===========
Expenditure on charitable activities
Support workers and activities
Activities undertaken directly
Wages and salaries 829,841 914,232
Employer's NIC 88,434 97,937
Pension costs 42,294 42,403
Motor and travelling expenses 12,642 14,145
Therapeutic and interpretation services 73,809 14,567
Staff training, support and recruitment 16,944 8,663
---------------------------------- ----------------------------------
1,063,964 1,091,947
---------------------------------- ----------------------------------
Running costs and maintenance of refuges
Activities undertaken directly
Rent, rates and insurance 62,714 69,926
Heat, light and water 65,357 53,029
Repairs and maintenance 10,814 17,954
Hire of equipment 14,546 20,191
IT costs 20,148 17,720
Telephone 16,878 14,389
Depreciation 30,573 28,462
Profit on disposal of tangible fixed assets (533)
General expenses 40,600 42,963
Management charges 13,520 5,459
-------------------------- --------------------------
274,617 270,093
-------------------------- --------------------------
Support costs
Wages and salaries 172,994 187,465
Office costs 13,119 4,651
Advertising and promotion 3,737 7,354
Audit fees 5,576 5,460
Professional fees 18,452 36,662
Bank charges 265 886
Bank loan interest 14,218 9,223
-------------------------- --------------------------
228,361 251,701
-------------------------- --------------------------
---------------------------------- ----------------------------------
Expenditure on charitable activities 1,566,942 1,613,741
================================== ==================================

- 23 -