COMPANY REGISTRATION NUMBER: 3186535 CHARITY REGISTRATION NUMBER: 1112657 Safer Communities Limited Company Limited by Guarantee Financial Statements 31 March 2024
Safer Communities Limited Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Paga Trustees, annual report (incorporating the director's report) Independent auditor's report to the members statement of financial activities (including income and expenditure account) 12 Statement of financial position 13 Statement of cash flows 14 Notes to the flnanclal statements 15
Safer Communities Limited Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Raport) 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 charty for the year ended 31 March 2024. Reference and admlnlslratlve detalls Registored charlly nama Saf8r Communities Limited Charlty reglstratlon number 1112657 Company rgglslratlon numbor 3186535 Prlnclpal office and registered Corvelte House office Falcon Court Preston Farm Stockton on Tees TS18 3TX The trugteeg l Haon MFHome A Timothy L M Casey NBD8nt M E Laden (Roslgned 24 November 2023) Chlef Executlvo M Hlll Auditor Tlndle's LLP Chartered accountants & statutory auditor Medway House Fudan Way Teesdale Busines8 Park Slockton-On-Te6s TS17 8EN
Safer Communities Limited Company Limited by Guarantee Trustees, Annual Report (Incorporating the Directorfs Report) (¢ondnu¢d) Year ended 31 March 2024 Structure9 govornanc8 and management Governance and Accountabillty Governlng documont The organisation Ss a chariiable company limited by guarantee, incorporated as a company on 16th April 1996 and registered as a charity on 9th January 2006. The company was 8Stablish8d under a Memorandum of Association which was revised to accommodate and clarfy charitabl8 Status. Gov8rnance Arrangemonts Overall responsibility for Safer Communltles rests wlth the dlreclors of the compeny. The number of directors should not normally exceed ten and be representatlve of local authorities. the business community, and organisations working in the field of crim8 prevention and community safety. The dlrectors have the powèr to appoint any person as a director as long as the condltlons above are 8ati8fied. Atl directors 8re provided with information regardlng thelr responsibilities and participate in an annual development day to considar progress of the organisation and agree future prlorltles. Day to day management 18 de18galed to the Chief Executivo who 18 responsSble for operatlonal matt8rs including the work programme, ongoing financial management, safeguarding and human r8source matters. Safer Communltles - Our Vlslon To work in partnership to make communities safer, support v5ctlm8 of crlme and create opportunllles to change people's lives for the better. Our ambition is to be a centre of excellence in community safety. We alm to develop and deliver local programme8. 8ssass the impact and succes8 of our work, and offer evid8nce-b888d models of best practice to other partners and organisalion8.
Safer Communities Limited Company Limlt8d by Guarantee Trustees. Annual Raport (Incorporating tha Directorfs Report) f¢ontlnu•dJ Year onded 31 March 2024 ObJ6ctlvas and actlvltles The objectives for which th8 company 18 established are the advancement of public safety by the promotion of crime prevention and community safety and by the promotion of public, private, and voluntary participatlon in planned and Cordinated approaches to tha d8v81opment of crlm8 prevention and community saf8ty in England and Wales, Safer Communities achieves these objects by.. Id8ntlfylng areas of common concem, gaps In servlce and provlding leadershlp to develop area- de solutions: Raising awareness of communty safety and, wherev8r possible, attracting additional re8ourc8S: and Providing Services and support to local partnerships through project manag&ment, research, and consultancy. In settlng oblectlvès and planning for activitieB the Trustses have had regard to the Charlty Commission's guidance on public bgnefit. Statemont from tho Chlof Executlve Within my role a8 CEO I have continued to fulfil all current contracts 8ucGessfully and within budget. R8laliDnships with partners such as the OPCC have continued to improve and we hav8 managed to secure additional funding for some pilot projects throughout thi9 financial year. As indicated in last year's siatement, w8 carried out another staff survey monkey during this financlal y8ar. Th8 rèsults of this survey showad that th8 Staff felt mor8 s81118d and secur8 wlthin the company and were working hard to contribute to the Charlty's objectives. Stralogic report The following section8 for achievements and perft)mance and financial revlew form the stralegic report of the Gharity.
Safer Communities Limited Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnu•dJ Year ended 31 March 2024 Achlevemonts and pgrformanco The following summaris8S th8 main achievements of th8 organisation for the period covered by thls audit. Corporate 8ervlce3 The Corporal8 team continues to be a very lean but skilled department. Corporate staff ar8 attending training courses to continue in their personal development as well as up-skilling, which In tum aids the charity. AS a busines8, we have continued to successfully reduce the capltal on our mortgage for Corvette Hous9. As of 31.3.24 we have 5 years remaining on the loan. We are successfully managing the Working Capital budget by continuously ra-investing back into the business. Thls fund is used to Inv8St In new pilot proj8cts I development ideas and all associated costs. Income is generated from contributions throughout the year from current projects, During this financial year we successfully managad a smooth transltlon of tha Seen. Heard, Believed project to work separately from Safar Communltles as It no longer aligned with our obl8Ctives. All Staff and finances from the project were tran8ferred acros8 lo the Satisfaction of both parties. Any remaining funds (originally from a CRC legacy) were re-invested to a new project 'R8al Ma, to run alongside the Restorative Justice Programma. As per the Board's recommendations we carrted out a procurement exercisa to source new audltors. As a result, we successfully appolnted Tlndles Chartered Accountants. Due lo the avolvlng nature of Safer Communltles, projects, It was Identified that our Mamorandum and Articles cf Association raquired soma updates. Thls was carrled out wlth input from the Mlddl8sbrough Voluntary D8v8lopmènt Agency (MVDA). As part of our Commitment tr) staff and their wellbeing wa introduced a medical appointrn8nt allowance 88 well as all staff receiving their birthday off. W8 also roll8d out a 'long 8ervlce' aw8rd scheme to recognls8 and acknowledge staff loyalty.
Safer Communities Limited Company Limited by Guarant88 Trustees. Annual Report (Incorporating the Directorfs Report) {contlnu•dJ Year ended 31 March 2024 Achlovements and perfomianco {Mntlnu•d) Cleveland VCAS At the end of the financial year, VCAS have provided support to 1,645 victims of crim8. In addition, 2.338 fraud vlctims rec8ived guidance and were provided wlth fraud prevention m8tert8lsladvicg. Over the last 3 months of the financial year there was an increase In serious violenc8 across the Cleveland area. This has had an Inevitable Impact upon th8 service, resulting in an increase In numbers as well as providing more complexllles around the 8ubs8qU8nt victim car8. We also conducted some work to as8lSt with victim8' voices being 'heard' as part of tha Out of Court Disposal initiatiV8. Professional Wltn•s3 Servlco (PWS) The initiative continue8 to progress well and is delivering valuable intelligence and evidence to PoliGe, Local Authority and Housin9 providers in tsckling crime and ASB. W8 have recelved addltlonal funding to assist across the Cleveland Pollce area, whlch has Includad working in the Night Time Economy in support of the S8rious Violence Agenda. This involved t8ams enterlng pra-identlfied bar8 and club8 In the four unltary areas, to conduct a 'myslery shopplng, exercise and preparing a report outlining our findings and identifying interventions designed to reduce crime and disorder. Rogtorative Jugtlce During the year ref8rral numbers have contlnuad to ri8e, wlth each quarter exceedlng Ihe pravlous total number of cases OP8n8d up. The majorlty of naw referrals received originated from the Divert - Adult Daferred Prosecution S¢h8ma as well 88 the Police. The ramaining r8ferral8 were received from the RJ Court Worker in liaison wilh the Probation Court Team, the Vlctlm Liaison Unit, Victim S8rvices (VCAS) and the IOM team, We continue wlth support from Cleveland Police which is beneficial to our servlc6 d81ivery. This enhances th8 promotion of both the service and intervention access as well as supervisory support.
Safer Communities Limited Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {¢ontlnuedJ Year ended 31 March 2024 Achlovements and performance (contlnu8d) Th6 'Real Me, Projèct The 'Real Me, Project is a new initiative that Started in July 2023 by investing the remaining funds from CRC Legacy and closely aligns with the Restorative Cleveland service. The project aims lo develop and deliver a voluntsry snd non-stalutory support servic8. for adult offenders, with a particular focus on young adults aged between 18 -25 years, to reduce the likelihood of further offending, The team apply trauma informed principles to aid the service us8rfs self-awareness and personal developmant, which will include their personal story and address the underlying issues leadin9 to their offending. The project is well supported by Probation North East and the Youth Justice S8rvice {YJS) Safer Communiti8s Plans for the Futur8: Continue to source new fundlng Stam$ to increase our portfolio Sustain and enhance our Cloveland Victim Care and Advice Service Sustain and enhance our Restorative Justice Service Sustain and enhance th6 Professional Witness Service Sustain and enhance the Real Me Project Develop partnershlp and joint working arrangements and build upon existing ralation8hips Flnanclal rèvl•w Resorv6s poIIcy On 31 March 2024 Safar Communlt18s held unrestricted re8erv8s of £633.008. Genar81 reserves Includes fixed assets of £189,981, glvlng rise to free r8serve8 of £443,027. It 18 consld8red that r8s8rves of this order are required for the following rea8ons: These 8re very uncertain times and with most contr8Cts oper8ting on an annual b8sis significant funding cgn be lost at short notice. Reserves are vital to ensure that the org8ni8ation has the cap8city . to find altgrnative funding andlor meet all outstanding oblig81ions. ReseNes at this level provide 6 months running costs and sufflclent funds to cover all contractual liabilities and when required can support cash flow where payments are made in arrears. Fundlng sources The prlnciple sources of fundlng recelved by Safèr Communitles 8re,' Cleveland Police and Crlma Commissioner Trustsas. r8sponslbllltlo5 statement The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustaes, r&port and the financial statements in accordanc8 With applicable law and United Kingdom Accounting Standards (United Kingdom G8n9rally Accepted Accounting Practice).
Safer Communities Limited Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) {contlnuodJ Yoar ended 31 March 2024 Company law requires the charity trustees to prepare flnancial slatemenls for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and exp8nditure, for that period. In preparing these financial slatem8nt8, the trustees are requlr8d to: select suitsble accounting pollci8s and then apply thorn consistently: observe the methods and principles in the applicable Charities SORP; mak8 judgments and accounting estimates that are reasonable and prudent. State whether applicable UK Accountlng Standards have been followed. subject to any matari81 departures disclosed and explained in the financial statements., prepare the flnancial stat8m8nts on the going concern bas58 unless It Is Inapproprlata to présuma that tho charity will conunuè in busin888. The trustees are responsible for keeping adequata accounting records th8t are sufficient to show and explain the charitys transactions and disclose with reasonable accuracy at any time the financial position of the charity and anable them to ensur8 that the financial stalements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable step8 for the prevention and detectlon of fraud and other irr8gulariti8S. Audltor Each of the persons who 18 a trustee at the dats of approval of this rèport confirms that: so far as they are aware, there Is no r&levant audlt Information of which the charity's auditor 18 unawara. and they have taken all steps that they ought to hav8 takan as a trustee lo make th8mselvos aware of any r8levant audit information and to estsblish that the charitys auditor is awar8 of that Information. The trustees, annual report and the strategic report were approved on .,%./ I112QL+ on behalf of the board of trustees by.. and signed l Hayion Trustee
Safer Communities Limited Company Limlt8d by Guaranteo Independant Audltorfs Report to the Mèmbers of Safar Communlties Limlted Year anded 31 March 2024 Oplnlon We have auditsd the financial statements of Safer Communities Limitèd (the 'charitabl8 companv) for tha year endad 31 March 2024 which comprise the statement of financial activiti8s (including income and 8xpendltur8 accounll, statement of flnancial position, Statement of cashflows and notes lo the financial statemants. including significant accounting policies. Tha financial reporting framwork that has been applied in th8lr preparation is applicable law and United Kingdom Accountlng Standards, Includlng Financlal Roporting Stsndard 102 Th8 Financlal Reporting Standard applicable In the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting PractScel. In our opinion the financial ststements: glve 8 true and fair view of the state of the charitable compan$ affairs as at 31 March 2024, and of incomlng resources and appllcation of resources, Includlng its incom8 and expanditure, for the year then ended; have been properly prapar8d Sn accordance with Unlted Kingdom Generally Acc8Pted Accountlng Pracli¢e; and have been prepared in accordanc8 wlth the requirements of the Companies AGt 2006. Ba815 for oplnlon We conducted our audit in accordance wlth International Standards on Audltlng (UK) (ISAS (UK)) and applicable law. Our r98ponslbilitie8 under those standards ar8 further described in the auditor responslbllitie8 for the audlt of the financlal statements section of our report. W8 ara independant of the charitable company in accordance with the ethical requirements that are relevant to our audit of the flnancial stat8ments In the UK. Including the FRC'8 Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We beli8ve that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our oplnion. Con¢luslons Mlatlng to golng concern In auditing the financial statements, W8 have concluded that the trustees, use of the going concem basis of accounting in the preparalion of the financial statements is approprlale. Based on the work we have performed, we have not Identified any material unc8rtainties relatlng lo ev8nls or conditions that, indlvldually or colledively, may cast significant doubt on the ch2rltable companys ability to continue as a going conc8rn for a period of at least twelve months from when the financial statem8nts are authorised for issue. Our responsibilities and the responslbllltias of the trustees with re8pect to going concern ar8 described in th8 relevant sactions of this report.
Safer Communities Limited Company Lirnited by Guarantea Indepandent Auditorfs Report to th8 Membars of Safer Communities Llmlted (¢ontlnu• Year ended 31 March 2024 Other Informatlon The other information comprises the infonnation included in the Trustses, Annual Report (Incorporating the Diractorfs Report), other than the financial stat8ments and our auditorfs report thereon. The trustses are responsible for the othar information. Our opinion on the financial statements does not cover the other information and, excèpt to the extant othernise explicitly stat8d In our raport. we do not expr8ss any form of assurance conclusion ther8on. Our r&sponsibility 18 to read th8 other informatlon and. in doing so, consider whather the other Infomiation Is ma18rially inconslstent with the financial ststements or our knowledge obtained in the course of the audit or olh8rwise app8ars to be materially misstated. If we Identify such material Inconsistenclas or apparent mat&rial mi861atementS. W8 are required to determine whether thls give8 rlse to a materlal misstatement In the financial stat6m6nts themselves. If, based on the work we have performed, we conclude that there is a materlal misstatement of this other information, w8 are requir6d to report that fact. We have nothlng to raport in this r8gard. Opinions on oth6r mattars prescrlbed by the Companies Act 2006 In our oplnlon, based on the work undertaken in the cour8e of the audit: the information given In the trust8es' report, which includes the strateglc report and the dlrectors, report prepared for the purp08es of company law, for the flnancial year for whlch the financial statements are prepared is consistent with the financial statem8nls' and the Strategic report and the directors, r8POrt included within the trustees, report have been prepared in accordanGe with appllc8ble legal requirements Maltèm on whlch we ar• requlrod to report by èxcèptlon In the light of the knowledge and understanding of the charitable company and It8 envlronment obtained in tha course of the audit. we have not idenlified material misstataments in the strategic report or the direGtors' report included within the trustees, report. W8 have nothing to report in respect of the following metter8 in relation to whlch the Cornpanies Act 2006 requires us to report to you if, in our opinion., adequ8te accounting records have not been kept, or returns adequate for our audit have not bean recalved from branches not visited by us; or the financial slatements are not In agreement wlth the accounting records and return8; or certain disclosures of Irustees, remuneralion sp6cified by law are not made: or we have not received all th8 Information and explanations we require for our audit. Responslbllltles of trugteoa As explained more fully In the trustees, responsibilities statement set out on pages 6 and 7. the trustees (who are also the directors of the charilable company for the purposes of company law) are responsible for the preparation of the financlal statements and for b6ing satisfied that they give a true and fair view. and for such internal control as the trustees detemiine is necessary lo enable the preparation of financial statements that ara free from material misstatement, whelher due to fraud or or error. In prèparing the financlal statéments, tho trustees are r8sponsible for assessing the charitable companys ability to continu8 as a going concem, discloslng, as applicab18, matters related to going concern and using the going concern basis of accounting unless the trustees either int8nd to liquidate the charitable company or to cease operations, or have no r8alistic altsrnative but to do sc.
Safer Communities Limited Company Llmited by Guarantee Indepandent Auditor's Report to the Members of Safer Cornrnunlti8s Limltod (contlnued) Year ended 31 March 2024 Audltor's responslbllltlès for the audit of the flnancial slatemonts Our objectives are to obtain reasonable assurance about wh61her the financial statements 8s a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's raport that includes our opinion. Reasonable assuranca is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a matèrial misstat&ment when It exists. Misstatements can arise from fr8ud or error and are considered mat8rial if, indlvldually or in the aggregat8. they could reasonably be expected to Influance thè 8conomic decisions of users taken on th8 basis of these financial statements. Irregularities. including fraud, are Instanc68 of non-compliance with laws and regulations. We destgn procedur88 in lin8 With our responsibilities. outlined above, to detect material mis3tatement8 in re8pecl of irregularilies, including fraud. The extent to which our procadures are Gapable of detecting irregularitiés, including fraud is detailed below.. we idenllfied the key laws and regulations applleAble to the charilable company through discussions with the management and from our knowledg8 and expèrience of the sector in which th8 charitable company operates: we focussed on laws and regulations where It was considered that non-compliance could have direct and material impact on the financial statements or the operations of th8 charitable company, which included the Companies Act 2006, applicable charity legislation, FRS 102, the Charitiès SORP (FRS 102) and taxation legislation. Wa 8888ssed the extent of compllance wrth the laws and regulatlons ident1fl8d above through making enquiries of management and as part of our procedures on related flnancial statemonl items, Including insp8¢ting applicable documentatlon. we as8essed the susceptlbllity of the charltable companys financlal statements to materlal misstatement, includlng obtalnlng an understandlng of how fraud might occur, by maklng enquiries of managem8nt regarding Ihoir know18dge of actual, suspectsd and all8ged fraud and by assessing other factors including, but not limited to. the role of aCUnting estimates, internal control systems. management override and lournal entries. 10
Safer Communities Limited Company Llmltèd by Guarant80 Indepèndant Auditor's Report to the Members of Safer Communities Limitad {eontlnuedJ Yéar ended 31 March 2024 Audlt procedures performed by the engagement team then Included tha following (using a sample basis as applicable): considering issues regarding income recognition. testing ofjoumal entries and complex transactions- considèring tho rationale behlnd identifiad significant or unusual transactions. and ass8ssing wh8th8r judgements and assumptlons madè in th8 calculatlon of accounting estimatas appeared reasonable. Because of th8 inherent limitations of an audit, there is a risk that w& will not delect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk incraases the more that compliance with a law or regulation 18 removed from the events and transactions rèflect8d in the financial statements, as we will be less likely lo become aware of instances of non-complianc8. The risk is 8180 greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional Goncealment, forgery, Gollusion. omission or rnisrepresentatlon. A further descriptlon of our responsibllltles Is available on the FRC'S webslts at: www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report. Use of our r•port This report is made 801ely to the charitable comp8nVs mambers, a6 a body, in accordance with Chapler 3 of Part 16 of the Companies Act 2006. Our audit work has b8èn und8rtakèn so that we mlghl state to the charitable company's mambars thosè matters we ar8 required to slat8 to th8m In an auditor's report and for no other purpose. To the fullest extent permitted by law, wa do not accepl or assumè responsibility to anyone oth8r than the charitable company and the charitable companys m8mbers as a body, for our audlt work, for this report or for the opinions we have formed. R R Tlndle (Senior Statutory Audilorl for and on behalf of Tindl8'8 LLP Chart8r8d accountants & statutory audltor Medway House Fudan Way Teesdale Business Park Stocklon-On-Tees TS17 6EN Date.. 11
Safer Communities Limited Company Llmlted by Guarant88 Statement of Financial Activitles (Including income and expenditure account) Year ended 31 March 2024 2024 Restricted fijnds Total funds Total funds 2023 Unrestricted funds Note Income and andowments Donations and legacies Charlt8bl8 actlvlt18S Other trading actlvitl&s Investment income 23,150 2.880 2,687 7,322 2,438 715.958 25,588 718.838 2,687 7,322 754,435 192,909 895.192 2.518 3,186 1,og3,805 Total Incom6 36,039 718,396 Expèndlture Expenditure on charitable activitib8 Total expendlturé 9,10 27,623 27,623 945,638 945.638 973,261 973,261 1,063,682 1,063,682 Net (expondlture)Ilncome 8,416 (227,2421 (218,826) 30,123 Transfers beSen funds (2,208) 2.208 Nèt movemont In funds 6,208 (225,034) (218.826) 30,123 Reconclliation of funds Total funds brought forward Total fund8 carrled forward 626.800 633,008 272,472 899.272 869,149 899,272 47,438 680,446 The statement of financlal activities includas all gains and10sse3 recognlsed in the year. All income and expenditure derbve from continuing aclivitl88. The noles on pages 15 to 28 form part of these flnanclal stalernent¥. 12
Safer Communities Limited Company Limited by Guarantee Statement of Financlal Positlon 31 March 2024 2024 2023 Flxed assets Tangible fix8d assets 16 189.981 203,697 Current assets D8btors Cash at bank and In hand 17 209,49g 469.554 679.053 225,521 654,842 880,363 Croditorj: amounls falllng due wlthln on• year Net current assets 18 97,175 581.878 75,736 804,627 1,008,324 Total ass¢1s le88 current Ilabilitles 771,859 Cr6dltors: amountg falllng duo aftor more than one year Nel assot8 19 91,413 680,446 109,052 899,272 Funds of the charfty Rastricted funds Unrestricted funds 47,438 633,008 880,446 272,472 626,800 899.272 Total charlty funds 21 The88 financial statements wer8 approv8d by the board of trustees and author18ed for Issu8 on .l/.J.21.La£* and are signed on behalf of the board by.. l Hayton Truslee Tho notes on pages 15 to 28 form part of thasa flnanclal statements. 13
Safer Communities Limited Company Llmlt8d by Guarantee Statament of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operatlng actlvities Net lexpendilure)lincome (218,826> 30,123 Adjustments for D8preciation of tanglble fixed assats Olhar interest r8c6ivable and simSlar incomè 14,837 (7,322) 14.745 (3.186} Changes In.. Trade and other debtors Trad8 and othar creditors Cash generated from operations 18,022 (178,147) 19,549 (16,618) {175,740) (153,083) Interest received 7,322 3,186 (168,418) (149,897) Net cash used In operating activitl8S Cash flowg from inv08ting actlvltles Purchase of tangibl8 888ets N8t cash used in investlng activiti98 (1,121} (1,121} Cash flows from flnancing aGtlvltle8 Repayments of borrowings Net cash used In flnanclng activities (15,7491 (15,749) (14,099) (14.099) Net d8crèase In cash and cash equlval8nts Cash and cash Oquivalonls al beglnnlng of year Cash and cash oquivalents at and ol year (185,288) (163,9) 654,842 818,838 654,842 469,554 Tha noto8 on pagos 15 to 28 fonn part of those flnanelal stat•mont$. 14
Safer Communities Limited Company Limited by Guarantee Notes to the Flnanclal Statements Year ended 31 March 2024 Gen•ral Infomiatlon The charity is a public benèfit entity and a private company limited by guarantee, reglstered in England and Wales and a registered charity in England and Wal88. Th8 addr8S8 of the r8glst8r8d offlce is CoN8tte Hous8, Falcon Court, Pr8Ston Farm, Stockton on Tees. TS18 3TX. Statement of compllance Th6s8 financlal statements hav8 been prepared In compliance with FRS 102. Th8 Flnancl81 Reporting Standard applicable in the UK and the Republic of Iroland,, the Statement of Recommended Practic8 applicable to charltle5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ir8land {FRS 102) {Charities SQRP (FRS 102)) and the Companies Act 2006. Accountlng pollclas Ba$18 of pr8paratlon The financial statements have been pr8par8d on the hlstorlcal cost basis. Th& financial statements are prepared in sterling, which is the function81 currency of the entity Golng concern There are no material unGertaintles 8bout the charltrfs 8bility to continue. Judgèments and koy Sources of estlmatlon unc•rtalnty Th6 preparation of the financial 8tatement8 requires management to make judgements, estimates and assumptions that affect tha amounts reported. These estimates and ludg8ments are continually review8d and ara based on experlence and other factors. Sncluding expectatlons of future 8V8nts that are believed to b8 raasonabI8 under the cirGumstance8. Fund accounting Unra8tricled funds are available for use at the discretion of the truste88 to further any of th8 charitys purposes. Designated funds are unrestrioted fund8 earmarked by thè trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expendtture declared by the donor or through the terms of an appeal, and fall into on8 of two sub-classes: restricted incom8 funds or 8ndowment funds. 15
Safer Communities Limited Company Llmlted by Guarant8e Notes to the Financial Statements fcantlnuodj Year ended 31 March 2024 Accountlng pollcios (¢ontlhu8d) Incoming r080urcos All incoming r8sourcos are included in th8 statement of financial activit185 when 8ntitlement has passed to th8 charity: it is probable that th8 economic benefits associated with the tr8nsaction will flow to the charity and the amount can be reliably measured. The following specllic policies ar8 applied to particular categorie8 of income: Income from donations or grants is recognised when there Is evldence of entitlament to th8 gift, rec8lpt is probable and it8 amount can be mèasured reliably. legacy income is recognised when r8c8ipt is probable and entitl8ment 18 &Stablished. income from donated goods is measured at th8 fair valu8 of the goods unless this 18 Impractical to measure reliably. in which case the value is derlved from the cost to the donor or the estimated resale valu8. Donated facilities and services are recognised in the accounts when received If the value can be reliably measured. No amounts are inGluded for the contribution of general volunteers. income from contracts for tha supply of services is recogn186d with the d&livery of Ihe contracted service. Thls is classrfied as unrestricted funds unl8SS there 18 a contractual requirement for it to be spent on a particular purpose and rèturned rf unBpent, In which cas8 it may be regarded as restricted, R080urce8 expended Expendlture is recognlsed on an accruals basls as a Ilability Is incurred. Expendlture Includas any VAT whlch cannot be fully r6covered. and Is classified under headlngs of th8 stslement of financial activilies to which it relates- exp8nditure on raising funds includes the costs of all fundralslng activities, events, non- charitable trading activitie8, and the sale of donated goods. expendilure on charitable 8Ctiviti8s includ&s all c06ts incurred by a charity in undertaking activltles that further 118 charitab16 aims for the benefit of its beneficiaries, including those support costs and costs ralating to the governance of the charity apportloned to charttable activities. other oxpenditure Includes all axpendlture that is n81ther related to raising funds for the charlty nor part of Its exp8nditur8 on charitable activltles. All costs are allocated to &xpenditure categories reflecting the use of the resource. Dirècl costs attributable to a single activity are allocated dir6Ctly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tanglbl8 assots Tanglble assets are in1ti811y rècorded at cost, and subsequently stated at cost less any accumulated depreciafjon and impalrment losses. Any tangib18 assets carrled at r8valuad amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subseouent accumulatsd Impaiment Ioss8S. 16
Safer Communities Limited Company Limltgd by Guarantee Notes to tha Financial Stataments (etsnllnu) Year ended 31 March 2024 Accountlng poll¢les (contlnuedj Tanglble assets (conllnuedj An incr8ase in the carrying amount of an asset as a result of a revaluation, is r6cognised in oth8r recognised g8ins and losses, unless it revers8s a ch8rge for impairment that has previously been r8cognised as expenditure within the statement of financial aclivities. A decrease in the carrying amount of an asset as a r&sult of revaluation. is recognised in other recognised gains and losses, except to which it offsets any previous revalu81ion gain, in which case th& loss is shown wilhin other recognised gains and Ios8es on the statement of financial activities. Depreclatlon Depreciation is calculated so as to writ6 off th8 Cost or valu8tion of an asset, 18S8 its residual value. ov8r tha us8ful economlc life of that asset as follows: Long leasehold property Fixtur8s and fittings 5./0 Stralght Ilne 250/0 Straight line Impalrmant of flxed assets A review for indicators of Smpairment is carrred out at each reportlng date, with the recoverable amount being astimated where such indicators axist. Where the carrying value 8xceeds the recoverable amount, the asset is impaired accordlngly. Prior impairments are also revlewed for possibl8 reversal at each rèporting date. For the purposes of impalrment tasting, whon it is not posslble to estimate the recoverable amounl of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-gener8ting unit is the smallest identifiable group of assets that includes the asset 8nd generates cash inflows that18rgaly independant of the ca8h inflows from other a88ets or groups of assets. For impairm8nt testing of goodwill, the goodwill acqulred In 8 business combinatlon is, frorn the acquisition date, allocated to each of the cash-generating units that are 8xpected to banefit from the syn&rgies of the combination, irrespectlve of whethar other assets or Ilabilitleg of th8 charity are assigned to those unils. Flnanclal Instruments A financial assel or a financial liability is recognlsed only when tha entity becomes a party to the contractual provisions of the instrument. Baslc financial instruments are Inltially recognised at the amount receivabl8 or payable Including any related transaction costs, unless the arrangement constilutes a financlng transactlon, where it is recognlsed al the present valu8 of the future payments discount8d at a market rate of interest for a similar debt inslrurnent. Current assets and current liabilities are Subsèquenlly measured at th8 cash or othor onsideration expectsd to be paid or recelved and not discounted. Debt instruments are subsequenily measured at amortised cost. 17
Safer Communities Limited Cornpany Limltad by Guarantea Notes to the Financial Statements (continued) Year ended 31 March 2024 Accountlng pollclos (contlnuedj Deflnod contrfbution plans Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prgpaid contributions 8re r8cognised as an asset to the extent that th8 prepayment will lead to a reduction in future payments Of a cash refund. When contributlons are not expected to be s8tt18d wholly wiihin 12 months of th8 end of the r8porting dato In which the employees r8nder the related service, th8 liability Is measured on a discounted present value ba818. The unwlnding of the dlscount is recognised as an expens6 In the period in which il arises. Llmltod by guarantee Safer Communltles is a company limited by guarantee and accordingly doe5 not have a share capital. Evsry m8mber of the company undertakas to contribute such amount as may bè required not exceeding £10 to the a8S6ts if the charitab18 company in the èvent of Its being wound up while h8 or sha 18 a member. or withln one year after h8 or sh8 cea8es to be a member, 18
Safer Communities Limited Company Limited by Guarantee Notes to the Flnancial Statements {contlnuedJ Year ended 31 March 2024 Donatlons and lagaclos Unrestricted Funds Restricted Total Funds Funds 2024 Donations Donations Tae8 Valley Community Foundation Grants Tees Valley Community Fund Tee5 Va118y Communlty Trust 41 14,eog 2,438 2.479 14,609 2,500 6,000 23,150 2,500 6,000 25,588 2.438 Unrestrlcted Funds Restricted Total Funds Funds 2023 Donatlons Donations Tees Valley Community Foundation 215 16,000 89 304 16,000 Grants Lt Colonel N L Cohen Charitable Trust Tee8sid8 Univ8r8ily 165,000 165,000 11,805 192,909 11,805 27,820 165,089 Prior Yoar Adjustmont £895,192 of grant Income rgGognlsed In the year ended 31 March 2023, which was shown aB income from donation8 and legacies in the 2023 accounts, has baen recla88ifi'8d to income from charitabla activities In these accounts. The updated classlfication Is consldered to more reasonably reflect the nalure of th8 incom8 in the context of the activities of the charity and the Charities SORP (FRS 102>. Comparative income from donatlons and 18gacie8 has hence dacreased from £1,088,101 to £192,909 wlth comparativo income from charitable activitl8S havlng Increased from £nil to £895,192, Net income for the year ended 31 March 2023 remalns unchanged at £30,123 with closing net assets at 31 March 2023 remaining unchanged at £899,272. 19
Safer Communities Limited Company Limited by Guarantee Notes to the Financlal Statements (conllnued) Year ended 31 March 2024 Charltable activltles Unrestrict8d Funds Restricted Total Funds Funds 2024 Cleveland PCC Probation S8rvice Middlesbrough Borough Council Redcar & Cleveland Brough Councll Tralning fees 703,591 3,333 630 8,404 703,591 3,333 630 8,404 2,880 718,838 2,880 2,880 715,958 Unrestricted Funds Restrlct8d Total Funds Funds 2023 Cleveland PCC Middl8sbrough Borough Council PCC- Seen Heard Believed 762.753 113,939 18,500 895,192 762,753 113,939 18,500 895,192 Othor trading actlvltles Unrestricted Total Funds Unrestrlcted Total Funds Funds 2024 Funds 2023 DBS & other seNlces Other 2,687 2,687 2,498 20 2,498 20 2,687 2,687 2,518 2,518 Investment incomo Unrestricted Total Funds Unrestricted Tot81 Funds Funds 2024 Funds 2023 Bank interest receivable 7,322 7,322 3,186 3,186 20
Safer Communities Limited Company Limlted by Guarantee Notes to tha Financial Ststements (Mntlnu8d) Year ended 31 March 2024 Expandlture on charltable actlvltles by fund typa Unrestricted Funds Restrict8d Total Fund8 Funds 2024 VCAS R6Storatlv8 Justlce Seen, Heard Believed One Off ProJ8cts VCAS - Professional Witness CURV The Real M8 Support costs 375.042 110,356 56,262 21,254 49,177 7,156 48,173 280.218 945,638 375,042 110.356 56,262 21,254 49,177 7,156 46,173 307.841 973,261 27,623 27,623 Unrestricted Funds Restrlcted Total Funds Funds 2023 VCAS Restorative Justice Seen, Heard Believed Drug Driv8 Rehabilitation One Off Projects VCAS - Professional Witness CURV VCAS - MOJ Youth Work VCAS- Fraud Support costs 344,098 94,484 223,942 5,910 25,614 18,536 18,227 1,660 14,789 316,423 1,063,682 344,098 94,484 223,942 5,910 25,614 18,536 18,227 1,660 14,789 316.423 1,063,682 10. ExndIture on charltable aclivltles by aGtlvlty typa Actrviti8S undertak8n directly Support C08ts Total funds 2024 Total fund 2023 Corporate VCAS Restorative Justice Seen, Heard Believed Drug Drive Rehabilitation One Off Projects VCAS - Prof88sional Witness CURV VCAS- MOJ Youth Work VCAS- Fraud The Real M8 Govemance costs 14,047 93,579 38,203 58,211 14.047 468,621 148.559 114,473 375,042 110,356 56.262 518,806 139,457 260,071 6,611 32,643 27,429 21,908 25,176 31,581 21,254 49,177 7,156 8,093 9,612 5,376 29,347 58,789 12,532 46,173 67,144 13,576 113.317 13,576 973.261 665.420 307,841 1.063,682 21
Safer Communities Limited Company Limlted by Guarantea Notes to the Financial Statements (¢ontlnugdJ Year ended 31 March 2024 11. Analysls of support costs Analysis of corporate support costs Total 2024 Total 2023 Staff costs Premis8s Communlcations and IT General offi¢0 Human resources Finance costs Governance costs Depreciation Professional & consultancy fees 172,619 31,467 23,899 12,243 4,616 7,576 172.619 31,467 23,899 12,243 4.616 7,576 145,263 37.623 52.278 16,684 6,694 7,281 l]1 6,000 14.837 34,584 307,841 6,000 14,837 34,584 307,841 6,300 14,745 29.554 316,422 12. Net (exponditure)lincomo Net (expenditure)lincome Is stated after chargingl(cr8diting): 2024 2023 Depreclstion of tanglble fixed assets 14,837 14,745 13. Audltors remuneratlon 2024 2023 Fa88 payable for the audit of the financi81 statements 6.000 6,000 Fees payable to the charity's auditor and its a830ciates for othar 8ervicg8: Taxation compllance s6rvice8 300 22
Safer Communities Limited Company Limited by Guarantee Notes to the Financial Statarnents (contlntsod) Year ended 31 March 2024 14. Staff costs The total staff costs and employee benefits for the reporting period are analysed as follows.. 2024 2023 Wages and salaries Soclal securlty costs Ernploy8r contrlbutions to pension plan8 other employe6 benefits 634.608 53,207 58,391 5,826 719,342 63,717 48,555 4.823 752,032 836.437 The average head count of employees during the year wa8 33 {2023'. 381. The avarage number of full-time equival8nt employees during the y8ar is analysed as follows.. 2024 2023 No. No. Charllable actlvltles Management and admlnSstration 30 35 33 38 The number of employees whose ramuneralion for the year fell within the following bands, were: 2024 2023 No. No. £60,000 to £69,999 £70,000 to £79,999 Key Managèment Personnel Key Management personnel are remunèr£ted a8 follow8.. 2024 2023 Wages & salaries Social Security costs Employer p6nsion costs Other employee benefits 85,146 7,093 9,360 174 56,480 6,872 7,758 174 15. Trustse ramuneratlon and expenses No rernuneratlon or oth8r benefits from employm8nt with the charity or related 8ntlty were received by the trustees. The trusteas did not have any expen88s reimbursed durlng the year {2023-£nil). 23
Safer Communities Limited Company Limlted by Guarantee Notes to tha Financial Ststements (contlnuod) Year ended 31 March 2024 16. Tanglble flxod assets Long leasehold Fixtures and property flttlngs Total Cost At 1 April 2023 Addltion8 234.356 31,761 1,121 266,117 1,121 267,238 At 31 March 2024 234,356 32,882 Depreciatlon At 1 Aprll 2023 Charge for the year At 31 March 2024 35.154 11.718 46,872 27,266 3.119 62,420 14,837 77,257 30.385 Carrylng amounl At 31 March 2024 187,484 199.202 2.497 4.495 189.981 203,697 At 31 March 2023 17. Debtors 2024 2023 Trade debtors Prepayrnents and accruéd income Other debtors 207.765 1,734 225,504 17 209,499 225,521 18. Cr•dltors: amounts falllng dua wlthln ong year 2024 2023 Bank loans and overdrafts Trade cr8ditors Accruals and d8f8rred incom8 Social security and other taxes Other cr8ditors 17,273 5.018 6,200 58,823 9.861 15,383 8,325 6,200 38,850 8,978 75,736 97.175 19. CreditopJ: amounts falllng due after more Ihan one year 2024 2023 Bank loans and overdrafts 91,413 109,052 24
Safer Communities Limited Company Llmited by Guarantee Not8s to the Financial Stataments {contlnuedJ Year ended 31 March 2024 19. Credftors: amounts falllng due after mor¢ ihan one year {contlnu•dJ Included in bank loans is an amount of £108,686; {2023 £124,435)- the loan is secured against the long leasehold prop8ty of the charity. The loan is repayable over 10 years with interest charged at 60/0 per annum. The outstanding loan greater than 5 years amounts to £10,990., (2023 -£47,524). 20. Penslons and othor post retlremont benefits Doflnad contrlbutlon plans The amount racognised in Income or expenditure a8 an expensg in ralation to defined contribution plans was £58,391 {2023- £48,555). 21. Analy918 of charltable fvndg Unreslrl¢tod funds At 1 April 2023 At 31 March 2024 Income Exp&nditura Transfers General Fund 626,800 36,039 (27,823) (2,208) 833,008 At 1 April 2022 Al 31 March 2023 Income Expenditure Transfers Gen6ral Fund 589,452 33,524 3,824 628,800 Genoral and Corporato Fund The general and corporate fund represents the free funds of the charity which are not designated for any particular purpos8. 25
Safer Communities Limited Company Limited by Guarante8 Notes to the Financial Statements (conllnuedj Year ended 31 March 2024 21. Analysls of charltable funds (contlnuedj Restrlctsd funds At 1 Aprll 2023 At 31 March 2024 Income Expanditurè Transfers VCAS Restorative Justice S88n Heard BelievedlHomesteps The Real Me One Off Projects VCAS - Prof8ssional Witness CURV (65) 467,506 140,169 (468,621 } {148,559) {1,180) (988) 7,402 255,047 631 3.333 34,811 (114,473) {141,2541 (113,3171 136.060 129.347) (49) 26,076 5,484 4.958 12,532 71,946 (58,789) 112,532) (945.638) 18,115 272,472 718,396 2,208 47,438 At 1 April 2022 At 31 March 2023 Income Expendlture Transfers VCAS Restorative Justice Seen Heard BelievedlHomesteps Drug Drive Rehabilitation The Fieal Me One Off Projects VCAS - Professional Witn8SS CURV VCAS- MOJ Youth Worker VCAS . Fraud 54,960 465,892 140,000 (518.806) (139,457) (2,111) (543) (65) 8,615 25,144 192,978 315,962 (18,523) (260,071) (6,611 } 192,541 (10) (192,978) (84) 255,047 32,727 {32,6431 32,494 34,485 (27,429) (21,908) (107} {451 4,958 12,532 25,460 {25,176) 31,784 (31,581) 1,060,281 {1,063,682) (284) {203) 13,824) 279,697 272,472 28
Safer Communities Limited Company Limlted by Guarantee Notes to the Financial Statements (conllnuedj Year ended 31 March 2024 21. Analysls of charftable funds fcontlnu•dJ VictSm Caro and Advlce Servlce To delivar care and advic8 for vulnerable victims of crim8 in both the Cl6veland Police areas. Restoratlvo Justlco A restorativ8 programme focused on persistent off8nders with complex needs. Financlal Fraud Advocacy Senrica Provision of a skilled financial investigator to gupport elderly and vulnerable vlctims to obtaln compensatlon from their banks. Profosslonal Wltness SeNIco The initiativ8 involvés close collaboratlV8 working with partnars including Police, Local Authority and Hou81ng provlders to shara evld8ncellnt811igenGe to enable enforcement activity to take place. Transf8rs be88n funds represent th8 following: 2024 2023 Contribution from general fund8 Contrlbution to ganeral funds (7,402) 5,194 (2,208) 3,824 3,824 In addltlon projects - Seen Heard Believed and Homesteps were merged In 2023, in the financial year end8d 31 March 2024, the project Seen H6ard Believed came to an end, th8 remaining unspent Incom8 ralating to Homesteps was separatad and r8narned as The Real Me. Transfars b8tW8en these projects r8prgsent unspent project Income. 22. Analys1¥ of net assets between funds Unrestrlcted Funds Rastricted Total Funds Funds 2024 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Not assels 189,981 631,615 (97,175) (91.413} 633.008 189,981 679,053 {97.175) (91,413) 680.446 47,438 47,438 Unreslricled Funds Restrlct8d Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Creditors greater than 1 year Net assets 203,697 607,891 (75.736) (109,052) 626,800 203,697 880.363 (75,736) (109,052) 899.272 272,472 272.472 27
Safer Communities Limited Company Limlted by Guarantae Notss to the Financial Statements (Gontlnuedj Year ended 31 March 2024 23. Analysls of changes In n¢t debt At 1 Apr 2023 Cash flows 31 Mar 2024 Cash at bank and in hand Debt due within one year D8bt due aft8r one year 654,842 115,383) (109,052) 530,407 (185,288) {1,890) 17.639 1169.539) 469,554 (17,273) (91.413) 360,868 24. Relat•d parti8a During the year the charty entered into the following transactions wlth related parties: Balanco owed byl(owed to) Transactlon value 2024 2023 2024 2023 Razorblue Ltd 12,187 12,163 (1,336) (998) The charity engaged the services of an organisation In whlch one of th8 trustees is g director. Razorblua Ltd seNlces provided by tha company to the charity were made under normal comm8rcial lerrn8. 28