REGISTERED COMPANY NUMBER: OS368531 (England and Wales) REGISTERED CHARITY NUMBER: 11088$5 REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED JIST MARCH 2025 FOR LOTUS FAMILIES A COMPANY LIMITED BY GUARANTEE Woodgate Accounting Services Limited Chartered Certified Accountants Unit 43, Newhaven Enierprise Centre Newhaven Easl Sussex BN9 9BA
LOTUS FAMILIES CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 202$ Page Report of the Trust¢es I to7 Independent Examiner's Report Statement of Financial Activitie5 Balance Sheet Notes 10 the Financial Siaiements 12to21
LOTUS FAMILIES RF.PORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 Th¢ truslees, who are also directors of the charity for the purpose5 of the Companies Aci 2006, present iheir report with the financial slatements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the charity's Memorandum and Article5, the Companies Act 2006 and the provi5ion5 of Accounting and Reporting by Charities- 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} (effective I January 2019). CHAIR'S OVERVIEW 2024125 l am pleased to present the Lotus Families Annual Report and Financial Statements for 2024125. To reflect our wider spectrum of service delivery and our specialist expertise in domestic and familial abuse. the board took the decision to step away from the Home-start UK federalion and operate under our own identily. From l April 2024, we became Lotus. named after our long¢st-standing service. We are grateful to Home-start UK for their support durin&) this smooth and collaborative transition. This has been a year ol- both continued success and sig?nifi¢ani development for the charity. Our Domestic Abuse Recovery and Child-to-Parent Violence (CAPVA) programmes have once a&Fain delivered excellent outcomes. Demand for our recovery progvramme remains exceptionally high, with a wailing list for &Froups stretchingy lo three years. In response, we secured funding to provide triage support to clients awaiting a place on both the recovery and CAPV A programmes. This has enabled us lo cary out risk assessments and develop tailored safety and support plans. ensuring no fam ily is left without gyuidance duringF thi5 wailing, period. We anticipate working through the curreiit wailing list with in the next 12 months (lo March 2026), and from l April 2025, we will aim lo offer every reterred clieni a safely and support plan from the outset, This year also saw some internal changes, as two members of staff took maternity leave. To ensure continuity, we engiagyed a qualitied independent social worker lo support staff supervision and management during this time. Despite ihe temporary reduction in capacity, the team remained resilient and effective. We were particularly proud to retain our SafeLives Leading Lights aecreditation following) reinspection in September 2024 - an important extemal endorsement ot. tlie satety, quality. and impaci of our domestic abuse services. Our peer-led Lotus B10550m prog7ramme continues lo grow. This year. w¢ Irain¢d three new facilitators. bringing our total lo seven. Tog>eiher. they delivered five peer support byroups, reaching 42 clients. We were also proud to launch our first paid Trainee IDVA posl, and to recruit Amy, one of our trained peer facilitators, into th¢ rol¢, demonslraling our commilment to progression and leadership within the survivor community. At our AGM in January, we said farewell to long-standing Irustee Mark Brewer. We thank him wamly for his dedication and service. Led by CEO Kate and supported by our skilled and committed team and board of trustees, we remain focused on delivering high-qual ity, trauma-infornied service5 that empower women and families to live safer. more secure lives. We are deeply gyrateful to our funders for their continued sUPPOrt, which makes th is vital work possible. Jayne Rice-oxley Chair of the Board of Tru5t¢es FINANCIAL REVIEW For the year under review, lotal income was £268,516 and total expenditure was £275,188, resulting in a net deficit of £6,672. This reduced total reserve5 to £136,524 at year end, comprising: Unrestricted reserves: £131,052 (including £94,549 designated reserves) Restricted reserves.. £35,472 At l April 2024, we entered the year with a planned deficit budget of £42,000 (compared to £70,000 the year before). By the beginning of 2025-26 the planned deficit had been reduced to £30,000. Our track record of completely, or almost, breakingJ even by year-end gives us confidence. However, we remain alert to the challengFing financial climate: the number of independent grant providers is reducing, inflation remains high, and expenditure may need to flex in response.
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED JIST MARCH 2025 In recognition that some of our current contract5 are no longer full cost recovery due to inflationary pressures, trustees took the proactive decision not lo replace a staff member who left in Q4. This ensured we did not lake on unfunded costs and demonstrates our commitment to safeguarding the charity's financial stability. Importantly, this decision was balanced with a strong focus on staff wellbeing.. workloads were monitored closely, and additional support was provided by our services manager to protect the resilience and safety of both staff and services. Expenditure in 2024-25 was once again closely aligned to the budget projection agreed at the start of the year. reflecting areful financial planning and control. Trustees and the CEO remain committed to actively managying both income and costs. with the aim of breaking even by year-end. The trustees coniinue to monitor reserves carefully. Our reserves policy is reviewed annually to ensure it remain5 proportionale to Ihe size and scale of the charity. We aim lo hold free reserves equivalent to ihree to six months of operating costs. providing resilience against income fluctuaiions and unexpected demands. At year-end. unrestricted reserves of £131,052 sat within this target range, including designated reserves to support organisational sustainability and miligyate financial risk. We continue lo tak¢ a digital-first approach wherever possible, reducing7 travel and premises costs, improvinb accessibility for clients across East Sussex and Brigyhton & Hove, and supporting sustainability. As a small charity delivering specialist, h igh-risk work, our overheads are naturally higher than some larger organisations. We aim to keep these at around 30 % of total expenditure, a level that supports safe practice, strong governance, and robust infrastructure. while ensuring most funds go directly to front-line delivery. Our financial management is underpinned by strong internal controls. including dual authorisalion on payments, oversigyht from an independent accountant, and regyular moniloringF by the CEO and Board of Trustees. These safeguards ensure transparency. accounlability, and prudent use of charitable funds. Looking ahead, we remain focused on diversifying our income streams, pursuing multi-year funding opportunities, and strenbythening partnerships lo ensure that Lotus Fam ilies remains resilieni and able to meet birowing demand. OWECTIVES AND ACTIVITIES Lolus Fam ilies is a small, women-centred charity based in East Sussex, dedicated to preventing violence agyainst women and girls (VAWG) and supporting longy_lenn r¢cov¢ry from trauma. Since 1996, we have provided specialist services for women with children living across East Sussex and Brighion & Hove, grounded in the six Core principles of trauma- informed care. Many of our ieam members bring lived experience, ensuring a deep understanding of the challenges our clients face. Our services are designed to foster emotional and physical safety. with predictable, structured, and non-judgemental support tailored to each client. We t.ocus on building trust, offeringy transparent communication and consistent relationships to help survivors re-eslablish stabil ity. We currently deliver three key services.. Domestic Abuse Recovery Programme This core service supports women who are rebuildingF their lives after domestic abuse. We use a person-centred, trauma- infornied model to help clients recover iheir sense of agency. safety, and self-worth. Key componenis include.. One-to-one and group-based IDVA-led support, providing spac¢ to process trauma, build resilience. and d¢v¢lop strategies for safety and independence. Safety and recovery planning. co-produced with the client to reduce short- and long-terni risk. Parenting support. helping women understand how traurna may affect parenting and interrupting intergenerational cycles of abuse. All services are delivered with transparency and collabordtion, ensuring each woman's voice is heard and respected in shaping their support. 2. Child-to-Parent Violence (CPV) Support Programme This programme supports parents and carers experiencing violence or abuse from their children, many of whom are also survivors of domestic abuse themselves. A trauma-infornied lens allows us to see CPV not as isolated behaviour, but &8 part of a complex family dynamic shaped by adversity.
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 We support families with holistic, non-judgemental interventions grounded in ernpathy. cultura5 awareness, and mutual respect, recognising the intersection of trauma, poverty. disability, and other structural inequalities. 3. Peer-Led Recovery Support (Lotus Blossom) Peer support is a cornerstone of our model. Our trained facilitators- fornier clients - deliver group-based recovery servtces for women starting their healing journey. These groups foster community, empowennent, and belonging, showing 5uryivors that change is possible. By enabling survivors lo step into leadership roles, we reinforce choice, agency. and voice, essential pillars of long-term recovery and self-deienninaiion. Lotus Families remains committed to being a learning organisation. Our staff receive ongoing training in trauma-infonned practice, includingi specialist training in sexual violence and YPVA (Young Person's Violence Advisor) support. Over th¢ course of 2024-25. we employed 8 staff (2 on maternity leave), 5 Subcontracted professionals. 7 trustees and 7 volunteers, some fulfilling multiple roles. Our operational culture continues to emphasise transparency. safety, and collaboration al every level, including7 Within governance and Sta1ng. ACHIEVEMENTS AND PERFORMANCE Throughout 2024-25, Lotus Families continued to deliver life-changing, trauma-infomied services to women and families affected by domestic and familial abuse. Our approach is rooted in safety, both physical and psychological. and in fostering trusting. collaborative relationships that support recovery at each client's pa¢e, Key Achievements include: 71 women engFabyed with our Domestic Abuse Recovery Programme, indirectly reaching 81 children, demonstrating the far-reaching impact of safe, empowering 5UPPOrt on family systems. 30 parents and earers accessed our Child-10-Parent Violence (CPV) programme. supporting 65 ehildren reflection of our commitment to responding to trauma within the whole family. 67 clients received one-to-one IDVA support while attending group programmes, helping ihem remain s8fe, emotionally supported. and connected. One trans and non-binary l DVA referral was received, the service reflecting our cornmitment to inclusive, gender- aware support. We launched our first paid Trainee IDVA role. filled by Amy. a fornier client and peer support facilitator, embodying the power of peer-led empowerment and long-tem recovery. Our peer-led Lotus Blossom programme grew to seven trained faeilitators, who delivered five support groups and supported 42 women, embedding the principle of survivor leadership and community connection. We also completed SafeLives Leading Lights reaccreditation in September 2024, aifirniing the trustworthiness, quality, and safely of our services. Client feedback continues to show strong outcomes: 97°/0 improved mental health and wellbeing 99 % improved social support and connection 950/0 reduction in risk of harn) 920/0 reported a positive impact on their children I OO°/D of applicable clients reported improved relationships with partners or significant others 9511/0 of clients reported an overall positive impact These outcomes reflect our team's expertise. the consistency of our trauma-infornied approach. and the enduring strength of survivors when provided wilh the right tools, compassion, and support.
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 THE FUTURE Our focus for 2025-26 is to sustain and grow our trauma-infomied services while ensuring every woman and family referred receives timely. safe, and empowering support. From April 2025, we aim to offer all clients a triage assessment and personalised safety and support plan upon referral, addre55ing urgent needs while they await a place on our group programmes. To do ihis, we will continue to seek investment in areas that support both service quality and organisational sustainability. This includes securing unrestricted or full-cost recovery grants to stabilise our core delivery and expand our Recovery Progrdmme. enabling us lo reduce the current three-year waiting lisl and reach more women sooner. These additional groups will help survivors rebuild confidence, regain control, and connect with others - key protective factors against repeat victimisation. We are also committed to investing in our digiial infrastructure, including ethical A I tools and improved daia systems, to streamline operaiions and enhance monitoring. Staff wellbeing and professional development remain a top priority. with plans lo secure funding for IDVA, ISVA and YPVA training, clinical supervision, and wellbeing initiatives Ihat strengthen retention and resilience. We will explore consultancy support to embed our new front-end risk-led model and advocate for greater funding collaboration and community engagement to promote awaren¢ss of our new name and amplify our specialist voic¢. While we are a resilient and resourceful organisation. coniinued partnership and straiegic investmeni are essential to meet growing demand and ensure the long-terni wellbeing of survivors and our team. STRUCTURE, GOVERNANCE AND MANAGEMENT Lotus Families is governed by a committed Board of Trustees, who work in accordance wilh the charity's Memorandum and Articles of Association. The Board provides leadership, sets 5trat¢bFic objectives, and ensures that the Charity continues to deliver safe, effective, and sustainable services for survivors of abuse and their families. Day-to-day operations are delegated to the Chief Executive Officer, supported by a small but highly skilled team of mainly part-time sthff. Tobyether, they ensure that our services remain trauma-informed, accessible, and responsive lo the needs of women, children, trans, and non-binary people atlected by domestic abuse, as well as parents and carers experiencing child-to-parent violence. The Board met formally on four occasions during the year, receiving? detailed reports from the CEO, staff, and accountant to ensure robust oversight of both service delivery and financial management. In addiiion, the Personnel Subcommittee met regularly lo advise on staffinby matters, reflecting our commitment to govemance and the wellbeing of our team. RISK MANAGEMEIYT The trustees regularly review the major risks to which the charity 15 exposed, paying particular attention to financial matters, child and adult safeguarding issues. repulalional risk, and personal safety. The trustees are satisfied that the policies in place to manage and m itigale identified risks are appropriate. Truslees take an active role in identifying and addressing the risks associated with running a specialist dom¢slic abuse harity. At each meeting, the Board review5 the major risk5 we face. including financial pressures. safeguarding of children and adult5, reputational risk, and staff and volunteer safety. Policies and procedures are reularlY updated to ensure risks are well managed, and the Board 15 satisfied that appropriate measures are in place to safeguard both our beneficiaries and our organisation. APPRECIATION We are deeply grateful to everyone who has played a part in enabling Lotus Families to provide life-changing 5UPPOrt across East Su55ex and Brighton & Hove. This year, hundreds of women and families affected by abuse have been able to take vital steps towards recovery, safety, and independence, at no cost to themselve5, thanks to the bJenerosity and commitment of others.
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 We particularly thank: Our Peer Support facililators.. women with lived experience who volunteer their time to run recovery follow-on groups, cr¢ating safe spaces of hope. connection, and resilienc¢. Our funders: whose financial support and belief in our work allow us to deliver specialist domestic abuse recovery and child-to-par¢nt viol¢n¢e programmes that meet real community need. Individullls, local traders, orgAnisAtions, and com m unity fundraisers: whose donations and efforts help us reach fain ilies who might oihLrwise face isolation and harm alone. Our partner agencies: for their collaboralion, Iraining, and inforniaiion-sharinbT, which strengthen the network of support available to survivors. Our staff team: whose hard work. dedication. and professionalism ensure every service we deliver is trauma- informed, of high qualiiy, and makes the besi possible use of the funds entrusted to us. Together, wiih trustees, siaff, volunteers, funders, and partners. we continue to make recovery possible and lo work towards a future free from domestic abuse.
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDF.D 31ST MARCH 2025 Registered Company Number 05368531 Registered Charity Number 11088.55 Registered office Newhaven Enterprise Centre Denton Island Newhaven East Sussex BN9 gBA Trustees Ms A Bacchoo Mr M A Brewer Ms G Gray Ms K Monlg)omery Miss C E Moon MsBLReid Ms J M P Rice-oxley Ms C T Titherly Resigyned 24 June 2025 Resigned 6 January 2025 Appointed I September 2025 Secretary Chair Resigned 29 July 2025 Independent examiner Philip Woodgyale. FCCA Woodgyale Ac¢ouniing Services Limited Chartered Certified Accountants Unit 43, Newhaven Enterprise Centre Newhaven East Sussex BN9 9BA Chief Executive Officer Ms K Lawrence
LOTUS FAMILIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also the directors of Lotus Families for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial siaiements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Ac¢ountinbF Practice). Company law requires the trustees 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 year. In preparing these financial statements, the trustees are required to select suitable accounting policie5 and then apply them consistently,. observe the methods and principles in the Charity SORP. make judgJemenis and estimates that are reasonable and prudent; state whether applicable UK Accountin& Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and prepare the financial slalemenls on ihe g70in&7 concem basis unless il is inappropriale to presume that the charitable company will continue in business. The Iruste¢5 are responsible for keeping? adequate arcouniing records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements Comply with the Companie5 Act 2006. They ar¢ a150 responsible for safeguarding the assets of the rharity and hen¢¢ for taking reasonable steps for the prevention and detection ot. fraud and other irregyularities. Approved by order of the board of trustees on 29 October 2025 and signed on its behalf by: Jayne Rice-oxley Chai f Trustees
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LOTUS FAMILIES Independent examiner's report to the tru5tee5 of Lotu5 Families I report to ihe Trustees on my examination of the financial slatements of Lotus Families (the charity) for the year ended 3 1st March 2025. Responsibilities and basis of report As the Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act). Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligTible for independent examination, I report in respect of my examination of the charity's financial statements carried out under Section 145 of the Charities Act 2011 (the 201 l Act). In carrying out my examination I have fol lowed all the applicable Directions given by ihe Charity Commission under section 145(5) {b} of the 201 l Act. Independent examiner's stalement I have completed my examination. I confirni that no matters have come lo my attention in connection with the examination giving me cause to believe thal in any material respect.. accounling records were not kept in respect of the Company as required by section 386 of the 2006 Act; or the financial statements do not accord with those records; or the financial sialements do not comply with (he accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent exarn ination; or the financial statements have not been prepared in accordance with the methods and principle5 of the Statement of Recommended Practice for accounting? and reporting by charities applicable lo charitics preparinb> their accounts in accordance with the Financial Reportin&7 Standard applicable in the UK and Republic of Ireland (FRS 102). have no concerns and have come across no other mallers in connection with the examination to which attention should be drawn in this report in order to enable a proper understandingy of the accounts to be reached. Philip Woodgyate, FCCA Woodgate Accounting Services Limited Chartered Certified Accountants Unil 43. Newhaven Enterprise Centre Newhaven East Sussex BN9 9BA Date.. 29 October 2025
LOTUS FAMILIES STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING AN IIYCOME AND EXPENDITURE ACCOUNT FOR THE VEAR ENDED 31ST MARCH 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Not es IIYCOME AND ENDOWMENTS FROM Donaiions and legacies 47,304 219,038 266,342 323.871 Other trading activities Investmeni income 2,174 2,035 Total 49,478 219,038 268.516 325,906 EXPENDITURE OIY Charitable Activities 248,434 275,188 281,176 Total 26.754 248,434 275,188 281,176 NET INCOME/(EXPENDITURE) 22,724 (29,396) {6,672} 44,730 Transfers between funds (33,228) 33,228 NET MOVEMENT IN FUNDS (10,504) 3.832 (6,672) 44,730 RECONCILIATIOIY OF FUNDS Total funds brought forward 141,556 1,640 143.196 98,466 TOTAL FUIYDS CARRIED FORWARD 131052 136 524 143,196 The slalemenl of financial activities includes all the gains and losses recobynised in the year. All income and expenditure derive from continuingy activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Acl 2006.
LOTUS FAMILIES REGISTERED IYUMBER: 05368531 BALANCE SHEET 31ST MARCH 2025 2025 Total funds 2024 Total funds Unrestricted funds Restricted funds Notes FIXED ASSETS Tangible assels 12 750 750 400 CURRENT ASSETS Debtors Cash at bank 6,110 174,978 6.110 181,125 30,947 212,020 6,147 181,088 6,147 187.235 242,967 CREDITORS Amounts falling due within one year 14 (50,786) (675) (51,461) (100,171) IYET CURRENT ASSETS 130,302 135,774 142.796 TOTAL ASSETS LESS CURRENT LIABILITIES 131,052 5,472 136,524 143,196 NET ASSETS 131,052 5,472 136.524 143.196 FUNDS Unrestricted funds General Unrestricted funds - Desigynated Unrestricted funds - Total Restricted fund5 16 36.503 47,007 131,052 5,472 141,556 1,640 TOTAL FUIYDS 136,524 143,196
LOTUS FAMILIES REGISTERED NUMBER: OS368531 BALANCE SHEF.T- CONTINUED AT 31ST MARCH 2025 The company is entitled to ¢xemption from audit under Section 477 of the Companies Act 2006 for the year ended 3 Isl March 2025. The members have not required the company to obtain an audit of its financial statements for the year ended 3 1st March 2025 in accordance with Section 476 ot the Companies Act 2006. The directors acknowledge their responsibilities for (a) ensuring That the charitable company keeps accounting records that comply with Sections 386 of the Companies Act 2006 and preparingy financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Seciions 394 and 395 and which otherwise cornply with the requiremenis of Ihe Companies Act 2006 relaling to financial statements, so far as applicable to the charilable company. (b) These financial statements have been prepared in accordance with the special provisions applicable to companies subject to ¢h¢ small company's regime. The financial slalements were approved by the Board of Trustees on 29 October 2025 and were signed on ils behalf by: Jayne Rice-oxley Chair Trustees Christine Moon - Trustee Company registration number 05368531
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 ACCOUNTING POLICIES Accounting convention The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, Ihe Companies Act 2006 and"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to chariiies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effeciive l January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advaniagie of the provision5 in the SORP for charities applying FRS 102 Update Bulletin I not to prepare a Statement of Cash Flows. The financial statements are prepared in sterling which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are sel out below. Going eoneern Due 10 support from funder5 and 5UPPOrter5 the trustees at the time of approving the financial statements have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concem basis of accounting in preparing) the financial statements. Income All income is reco&ynised in ihe Statement of Financial Activities once the Charity has entiilemeni to the funds. it is probable that the income will be received, and the amouni can be measured reliably, Donations are accounted for as they are received by the charity. Donations received in the year that relate to specific purposes have been included in restricted funds. Grants are recognised on an accrual's basis, accounted for in relation to the period to which they relate. Where grants ar¢ received durinby the year under review bul relate to a laler period, the amount 15 deferred. Investment income is accounted for on a receivable basis. All other income is accounted for on a receivable basis. Expenditure Expendilure is accounted for on an accrua15 basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed io particular headinbTS, they have been allocated to activities on a basis consistent with the use of resource5. Charitable expenditure comprises Ihose costs incurred by ihe charity in ihe delivery of its aciivities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs included as part of the charitable expenditure include costs of the preparation and examination of the statutory accounts. the costs of trustee, s meetings and the cost of any legFal advice to trustees on gyovemance or constitutional matters. Tangible fixed assets Depreciation is provided at the following annual rates to write off each asset over its estimated useful life. Computer equipment 25 /0 reducing balance
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR EiYDED 31ST MARCH 2025 ACCOUNTING POLICIES - CODtinued Critieal aeeounting estimates and judgements In the application of the charity's accounting policies, the twstees are required to make judgements, estimates and assumptions about rhe carrying amount of assets and liabiliiies that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recogynised in the period in which the ¢5timat¢ is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Fund accounting Unrestricted funds are available for use at the discretion of ihe trustees in furtherance of their chariiable objectives. Restricted funds are subject to specific condiiions by the donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statemen15. Endowment funds are subject to specific conditions by donors that the capital musi be maintained by the charity. DONATIONS AND LEGACIES 2025 2024 Donations Grants 904 265 438 5,678 318.193 266.342 323,871 Grant5 received, included in ihe above, are as follows,. 2025 2024 Small Grants and Awards Albert Hunl Chalk Cliff Trust Ernest Kleinwort Charitable Foundation Garfield Weston Henry Smith Charity KFC foundation Lewes District Council Lloyds Bank Foundation Masonic Charitable Fund National Lottery Awards for All National Lottery Community Fund Nationwide Community Fund Natwest Circle Fund Sussex Community Foundation Sussex Police and Crime Comrnissioner (DA Recovery Programme) Sussex Police and Crime Commissioner (CAPVA Programme) Sussex Police and Crime Commissioner (extra CAPVA & DART staff trainingllicence) The MSE Charity Wealden District Council 400 1,375 4,000 5,000 5.000 7,500 43,700 15,000 2.500 6.171 25,000 8,228 25.000 5,000 9.843 47.601 7,449 35,000 29,795 4,000 5,000 67,924 49,573 22.642 94.856 18,000 6.074 6,000 20,000 265,438 318.193
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025 OTHER TRADING ACTIVITIES 2025 2024 Fundraising events Trading Income INVESTMENT INCOME 2025 2024 Deposit account interest 2,174 2,035 CHARITABLE ACTIVITIES COSTS Direct cosls Support Cosis (See note 6) (See note 7) Totals Personnel costs Direct service costs Occupancy cosls Administration costs Corporate costs Depreciation Governance costs 211,252 30,3?7 1.488 20,269 211,252 30.327 1,488 20,269 250 1,602 250 11,602 263,336 11,852 275,188
LOTUS FAMILIES NOTF.S TO THE FINANCIAL STATEMEiYTS- CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025 DIRECT COSTS OF CHARITABLE ACTIVITIES 2025 2024 Staff costs Rent Insurance Telephone Postage and siationery Sundries Volunteer's expenses Train ing, room hire and expenses IT service5 Staff travel and courses Home-start UK fee Publicity and marketing Professional fees DBS costs Assets expensed Licence costs 211.252 1,488 2,205 645 17 268 232.399 1,430 799 1,128 540 565 2,051 6,785 6,092 2.979 11,948 6.325 3.568 113 7,086 38 1,885 2.194 29,540 1.630 1,250 263,336 272.997 SUPPORT COSTS Finance Depreciation Governance Totals Computer equipment Govemance costs 250 250 11,602 64 64 250 11,538 11,852 Accountancy fees include £1.304 (2024 - £1.340) in respect of the independent examination of these financial slalemenls and £10,234 (2024 - £6,571) in respect of other accountancy services. Support costs, included in the above, are as follows: Finance 2025 2024 Governance Costs Governance Costs Bank charges 64 134
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDF.D 31ST MARCH 2025 SUPPORT COSTS continued Depreciation 2025 Computer Equipment 2024 Computer Equipment Depreciation of tangible fixed assets 250 179 Governance costs 2025 Governance Costs 2024 Governance Costs Accountancy fees Legal and professional fees Board expenses 11,538 7,911 11.538 7,911 NET IIYCOMEI(EXPENDITURE) Net incomel(expenditure) is stated after Chargin(Crediting)'. 2025 2024 Depreciation - owned assets Other operating leases 250 1,488 134 TRUSTEES, REMUNERATION AND BENEFITS There were no trustees, remuneration or other benefi15 for the year ended 31 st March 2025 nor for the year ended 31 st March 2024. Trustees, expenses During the year, no (2024 - none) trustees received reimbursement of travel and other related expenses amounting lo £nil (2024 - £nil). At the Balance Sheet date, an amount of £nil (2024 £nil) was owed io trustees in respect of these expenses.
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTIIYUED FOR THE YEAR ENDED 31ST MARCH 2024 io. STAFF COSTS 2025 2024 Wages and salaries 211,252 232 399 211,252 232.399 The average monthly number of employees during the year was as follows.. 2025 2024 Total No employees received emoluments in excess of £60,000. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricied funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legyacies 113,253 210,618 323.871 Other iradingy a¢iivilies Investment income 2,035 Total 115,288 210,618 325.906 EXPENDITURE ON Charitable activities Personnel costs Direct service costs Occupancy costs Depreciation Adrn inistration costs Corporat¢ costs Governance costs 39,741 1,901 800 134 2,013 3,568 192.658 21,686 630 232,399 33,587 1,430 134 2,013 3,568 8,045 Total 66.202 214.974 281,176 NET INCOMEI(EXPENDITRE 49,086 {4,356) 44,730 Transfer between funds {2,538) 2.538 Net movement in fund5 46,548 (1,818) 44,730 RECONCILIATION OF FUNDS Total funds brought forward 95,008 3,458 98.466 TOTAL FUNDS CARRIED FORWARD 141,556 1,640 143,196
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31ST MARCH 202$ 12. TANGIBLE FIXED ASSETS Computer equipment COST At 1st April 2024 Additions 2,232 600 At 31 st March 2025 2,832 DEPRECIATION At I sl April 2024 Chargye for year 1,8,32 250 At 3 1st March 2025 2.082 IYET BOOK VALUE At 3 1st March 2025 750 At 31 st March 2024 400 13, DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade debtors Other debtors Prepayments and accrued income 2,057 2768 3.342 28,890 6,110 30,947 14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditors Social security and other taxes Accruals and deferred income Accrued expenses Other creditors 226 3,710 45,521 2.244 {240) 4,276 283 91,257 3,532 823 51,461 100,171
LOTUS FAMILIES OTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31ST MARCH 202S 15. MOVEMENT IN FUNDS Net movement Transfers in funds between funds At 114124 At 3113125 Unrestricted funds General fund Designated fund - Contingency reserve 47,007 94.549 22,724 (33,228) 36.503 94,549 141,556 22,724 (33.228) 131,052 Restrlcted funds KFC Foundation Lewes District Council National Lottery Awards For All National Lottery Communiry Fund National Lottery EDI Nationwide Community Fund Nat West Circle Fund Sussex Police and Crime Commissioner The MSE Charity (938) (3,864) (90) (240) {1,913) 2,517 2,080 (26,273) 938 3.864 1.640 1,550 240 1,913 2,517 2,080 26,273 1,640 {29,396) 33,228 5.472 TOTAL FUNDS 143,196 6,672) 136,524 Net movement in funds, included in the above are as follows.. Incoming resources Resources expended Movemeni in funds Unrestricted funds General tund Designated fund- Contingency reserve 49,478 (26,754) 22,724 26,754 22,724 Restricted funds KFC Foundation Lewe5 District Council National Lottery Awards For All National Lottery Community Fund National Lottery EDI Nationwide Community Fund Nat West Circle Fund Sussex Police and Crime Commissioner The MSE Charity 2,500 6,171 35,000 (3,438) (10,035) (35,090) (240) (1,913) (27.278)) (1,920) (161.771) 6,749 248 434 (938) (3,864) (90) (240) {1,913) 2,517 2,080 (26.273) 675 29,396 29.795 4,000 135,498 219,038 Total fund5 268,516 275 188 6,672 Contingent liability for closure- an amount of £94,549 (2024: £94,549) has been carried forward to be desigJnated for the purpose of covering all statutory and legal obligations should the charity have ceased opcrations.
LOTUS FAMILIES NOTF.S TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDED 31ST MARCH 2025 Is. MOVEMENT IN FUNDS- continued Comparalives for movement in funds Net movement Transfers in funds between funds At 114123 At 3113124 Unrestricted funds General fund Designated fund - Contingency reserve 459 94,549 49,086 {2,538) 47,007 94,549 95,008 49,086 (2,538) 141,556 Restricted funds Lewes District Council National Lottery Awards For All National Lottery Community Fund Nationwide Community Fund Nat West Circle Fund Sussex Police and Crime Commissioner (24) 1,640 24 1,640 3,458 (4.313) (1,659) 85.1 1,659 3.458 14.356) 2,538 1,640 TOTAL FUNDS 98,466 44.730 143,196 Comparative nel movement in funds, included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund Designated fund - Contingyency reserve 115,288 (66.202) 49.086 115288 66,202 Restrieled funds Lewes District Council National Lottery Awards For All National Lottery Community Fund Nationwide Community Fund Nat West Circle Fund Sussex Police and Crime Commissioner 8,228 9,843 47,601 7,449 (8,252) (8.203) (47,601) (7,449) (4,313) (139,156) (24) 1,640 (4,313) (1,659) 137,497 210,618 (214,974) (4,356) TOTAL FUNDS 325 906 281 176) 44,730
LOTUS FAMILIES NOTES TO THE FINANCIAL STATEMENTS- CONTINUED FOR THE YEAR ENDF.D 31ST MARCH 2025 16. PENSION COMMITMENTS The charitable company contributes to employees, defined contribution pension schemes. The pension cost charge for the year represents contributions payable by the company to the schemes and amounted to £9,578 (2024 - £10,822). 17. OTHER FINANCIAL COMMITMENTS Should the charity have ceased operations as at 31 March 2025, the trustee5 estimate that expenditure iotalling £94,549 (2024 £94,549) would have to b¢ made out of funds exisiing ai ihat date lo ensure that all statulory and legal obligations relating lo staff and property under ihe charity's control are satisfied in full. 18. RELATED PARTY DISCLOSURES During7 the year, donations were received frorn trustees amounting to £nil {2024 £5). Trustees, expenses are deiailed in note 9. Remuneration paid to key management personnel duringy the year (including national insurance and pension costs) amounted to £51,802 (2024 - £49.264}. 19. MEMBERS LIABILITY The charity is a private coinpany limited by gFuarantee and consequently does not have share capiial. Each of the members is liable to contribute an amount not exceeding £ I towards the asse15 of the charit). in the event of liquidalion,