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 Sta￿1ng.
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 re￿ularlY 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,