Charity Trgistrdtion numbèr 1112657 (England and Walesl Cwny rogistration number 03186538 SAFER COMMUNITIES LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 SAFER COMMUNITIES LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STrATEGIC REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Irustees pr8sentthdr ennual report and finane4al statemènb for the year ended 31 March 2025. The fin8nclal ststements have been prepared in accordance the a¢oJunting pollcies Set out h note I to the fin￿cIal ststements and comply with the charlty's g)vernlng th)cument, the Compgnles Acl 2006, FRS 102 'The Flnanclal Reportin9 Standard appli¢oile Ni the UK and Republ1¢ ot Ireland" and the Chariti¢s SORP "Accounting and Reportlng by Charitle$: Statement of Recommended Practsce applicable to charioes prepathg their accounts in accord8nce wlth the Fin8ndal Reptyting Standard appliBAblè #i the UK and RepubNc of Ireland IFRS 102)" StnKture. governance and M￿age1Thnt Th6 organi88tiw Is a charilable ¢ompany limited by 9uaiantee, inry)rpoiated as a company on 16th Aprll 19% and reglstered as a charity on 9ih January 2006. The company was established under a Mwncfandum ofAs¥oclatiur) ich was revl$ed to a¢commodate and Cla￿fy tharitsble 8tatus. Govemance Aryangomonts Overall responsiblllty for Safer Comtrnnltles rests wlth the directors of the company. Th8 number of dlTe¢tOfS 9hould not ￿mIallY 8¥ceed ten and be repfesentalive of local authorfties, the l)U¥ine68 Community, and organi8ationJ worklng in thè field of crlme preventlon and ¢ommunlty safety. The FOR THE YEAR ENDED 31 MARCH 2025 Obje¢tiVo$ and activld•s Safer Communities Limited is eslablish8d to a(fvance wbllc safÈty throu9h the promotion of crtmÈ preventlon and cornmunty safety initiativeg. This indudes lostering coordlnated éngegem￿t among wblbc, prfvate, and voluntsry geL*ors aGioss England and Wales, purnue these Objec1fv￿ by: Identifylng Shared concems and $ervlce gaps, and provldng 8trategl¢ leadership to develop reglon-wlde $glutlon$,' Roishg awaren888 of communty 6afety iB8U•8 and So￿[[n9 additional resources vthère pob61ble,' Dellverlng seNl¢es and 8UPPOrt to local partnersh1￿ through expert proJe¢t management, resèarch. and consullancy. In 8ettlng oble¢tive8 and plannlng for acbvitles the TDJ3tee8 have had regard to the Charity Commission's widance on publlo beneffil. Strateglc rnport The desuiptlon under Ihe headlnos"Aehlevements and performance" and 'Finandal revlevf meet the corwany law requlrements IOT the tru8tee$ to present a straleg¢ report. Achlevem•nts and p•rfonn¥nc• The folloviing 8ummarlses the main achievements ofthe orggnigAtion tr Ihe perfod covered by thi¥ audit. cor￿rat¢ services Ouf CO￿Orate Se¥vkes team continuè> lo operate effidently 8 hlghly 8kllled and lean strueturn. ￿ have mafle further reductions to the cqpltal on our M￿tyag￿ for Corvette Hou$t and ¢ontinue to reinve6t v￿rking capilal Into the oroanisatirJn lo support sustainable growth. Folloviinq the Board'8 recommendeliLYJ, we appolnted Tlndles (now Robson Lildler Accounlants Llmlted) as our authlors. We arfr now In our 6econd year of audit engagement ￿th them. Cleveland VCA8 Durfng the ffnancial year, VCAS 5UPPOrted 1,486 vidms of Grime and prOV￿ed fraud prèventton advice and materials to 2,117 indivldua18. The servire played a crib¢xl role in Ihe afteFmatli of the 2024 summw nots in Hartlepool and Middlesbrouth. Ythere over 200 propertie8 and vehides were damaged. VCAS deployed ￿ stsff mÈmbers to the bcAI communlty hub lor two weeks. offering dirèct emoti¢￿41 sUPPOrt and erime prevention re80urtes to aff￿t￿ residents. Financial Fra￿1 Advocates This in￿a￿ve. frjnded by the PCC and four local Trading Standards departments, provldes 6pecialist advocaoy for vulnerable fraud vlcttms seeking redress from fjn4n¢ial insti￿tiOnS. To date, over £341,000 has been re￿vered, wlth an addflional £350,000 in adve complaints under review by banks end the Flnan¢i?l Ombudsman Sérvl¢e. Restoratlve JuJti¢o Vve facilitsted rèstor8tivè iuslcè interventions for 52 victims and ￿ offenders, atldressing offenGe8 wch 88 theft, violeftce, burglary, and sexual Molence. The service was in8trLimental in responding to Ihe community tenyions lollowtng the riols, fostering dialogue and rètonciliation between victirng and offertders. SAFER COMMUNITIES LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Financlal review Res8The$ policy On 31 March 2025 Safer Communitiès held unrestrlcted reserve8 of £565,695. Genoral reserves Includes fixed 8sset8 of£176.376. givln9 fis¢ to free reserve8 of £389,319. It IB c￿skIer8d that ro8&rves of th5s order are rèqulred for the IdI￿ng reasons.. These aiv very uncertain tlmes and Witr m05t contracts operaling on 8n annual basis Si￿111¢ant funding can be lost at Short notice. Reserves are vllal to en8ure that the organtsallon ha8 the capacity to find 8ltem8ti¥8 funding andlor meet all outstanthng obligatlcrfK8. RestrNes al fhls level provide 6 months runnlng costs and 8ufiltAent funds to cover aH contradual llabilllles and when réquired Gan support Gash fiow wheTe poyments are rnade In aTie¥¥. Prinapal fijnding 80urces The prindpal sow¢e8 offundng received by S41er Communllles are: Cleveland Police ind Cylme Comrnls8loner There are no significant fvndrai•lng aclfvltles. Plans lor futurn periods Expand fvnthng Streams to dl¥erèlfy and str8nOhèn our s6￿ce portfollo. Su818Sn and enhan￿￿ the Cleveland kficlim Care and SeNIce', Su81ain &nd enhance the ReBtorativa Justice Servi￿. Sustain and enhance ihè Profès51onal W1n￿ SeNi¢e; Strengthan parlner8hlp6 and coliaboratlve working arrangements, bumthng on exi¥lng rol4tlonshlp¥. Audttor In accordance with the companys artld8s. 8 re801uiion propo8ing Ihat Rob8on LaldleT Accountsnts Umitsd be reappoinied as auditor of the Company will be put at a General Meeting. statoment fromthe chi￿ Exxuilv• In rny capacity Chief Exeojlive, I have successfvlly deliverBd all contrathal obliggtion¥ y￿thIn budget, whlle Strengthenlng $lrategic partnershlos, notsbty wytt) the Office of the Policè and Crime CommlsFloner IQPCC). AS 8 charftsNe organisatt¢n. we remain proadive in ex￿￿ng new fvndln9 OPPOrtunltieS to complement and exp&nd our Core services. Disclosure of Informalion to auditor Each tsf the trustees has eonfrmed that Ihele ig no Information of which they are aware which 18 relevant to the audit, but of which thè auditor Is unaware. They have fvwlher confjrmed that Ihey have taken appropriate 6teps to Idenlify su¢h relevanl Information to e8tabli8h that the auditor 15 aware of such lnformfjts[￿. The trustèes, ieporL including the strateglc repcrt. wa6 8pproved by Ihe BoaTd of Twstees. Mr l Hayton {Chairl Trustee 112Q025 Date". .....................................,....... SAFER COMMUNITIES LIMITED STATEMENT OF TRUSTEES, RESPONSIBIUTIES FOR THE YEAR ENDED 31 MARCH 2025 Th• truBteèB. tho are al80 the dlr8CtorB of Safer Communitiè8 Llmited ICK the pu￿0$¢ of ¢ompany 18w, are ra$F￿Sible for preparing the Trustees, RepLYt and the ffinanclal stslements in accordance wlth awicable law and United Kngdom Aecounting Standard8 (Unlted Kingdom Genefallykwtad Accounting Pradicel. Cornpany law requlre5 the trustees k4 prepare financ4al statsments for each ftnanclal year thlch gve a true and falr view of Ihe stste ol affaitB of the thaTity and of Ihe ino)mlng resources and applj¢ats'on of re80ur¢es. induding the Income and expendi￿re, ofthe tharttable company lor that year. In prepfimg Ihgse financFal statements, thf Iw¥le8s dre rewlred to.. - ¥efecl sultthle 8¢countsng pollcies and th6n gpply them Gon5iStenlly; - observe thtr method8 and pAn¢iplès in th8 Charrties SORP,. - make Nidgemenl8 and eslim8tes that ar8 reasonable ar￿ prudent: end - prepare the ffinanclal statements on the going eon¢ern basis unless it18 Inapproprfate to prè8ume that the ¢harfty 11 corrt5nuè In opèratton. The trustèès aro responsible kèeprjg Jdequate accouning records that dl&do¥e reasonablé ac¢uracy 8t any I"me the Ilnan¢ial posilion of charity and enable Ihem lo ensure thal the fin8ndal glatemfrnts comply Yéith ttje Companies Act 2006. Thèy 4re also T88pon8iblè lor safvguardlng the a68et8 DI trte ¢harlty and hence for tsking reasonable steps for the prevention deteC￿0ft of fraud and otherirregularitio8. SAFER COMMUNITIES LIMITED INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF SAFER COMMUNITIES LIMITED Oplthon We have oudited the financi81 statement8 of Saf&r CorrKnunltie6 Llmited (the 'charity') for the year endtsd 31 March 2025 wf#ch wrnprrJe the statement ol flnancial ackn"vlties, the balance ¥heet, Ihe 6tatem8nl of cash IlovA and notés lo the financial statsments, including signifjc&nl accounting pollcie5. The flnandal reporung framewcrk that haB been applled in Iheir preparation Is applicablè law and Unlted Kingdom Accounting StsndaTds, Includlng Flnandal Repotilng Standard 102 The Financial Rgporting Standard applicable in th• UK and Republic of Ireland {Unite¢J Klngdom GenerallyAcceptsd Accountlng Pradce). In our otlnion. the finan￿81 statements.. give a true and falr view ol the 8tate ol the rharitable company's affairs as a131 Marth 2025 and of its Inconlng resour￿8 and application of resources, induding its incomo and exp8ndifvre, for Ihe year then have been properly prepared fft arxordance ¥￿th Unltod Klngdom Generafy Accwttd Accounting PracO¢e; and havo been prepared In accordance vhth th8 r6qulrements oflh8 Compan[88 Act 2006. 84sl• lor optnh)n Wè conducted our audlt In a0cord￿ce ￿ry1h International Standard8 on ￿dI￿n9 {UK> (18A5 ¢T8, as 8 body, In aGCQTdw¢e Chaptsr 3 of Part 16 ol the Companlas Act 2006, Our audlt work h88 been Undertake￿ 80 thot we might 8tste to the charllable company'$ merrbers th08e matters we are requlred to Btat& to them in an audltor's report and ffx no olher purpose. fo th 1I8st extent pèmiltted by law, we do not accept or assume responsibility to anyone other Ihan the charftable conpany and thp tharitable companV8 members 88 8 body, for our audlt work, for this rep(rt, or IDT the opinion$ we have formed. Robort Tindlo BA FCA Isènlor Stslutory Auditor) For and on behalf of Robgoii LaiderAccountants Llrnlted, Statutcry Aui*tor Chert6r&d Accountarhts me￿aY Hguse Fudan Way Thomaby stockton.on-Tees TS17 6EN Date., SAFER COMMUNITIES LIMITED STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Lknr•strtctad Restrl¢tsd funds nds 2025 2025 Totsl Unrèslticlqd Res1ri¢ lunds funds 2024 2024 Total 2026 2024 Not•S Income from: Donations and legaei•8 Charitat4e adivitièg Other tradlng a¢tfvlles Inve8tmonts 5,418 5,416 730,493 21,498 6,797 23,150 2.438 715,958 25,588 718,838 2,887 7.322 730,493 21,498 6,797 2.687 7,322 Total Inco 33,713 730,493 764,206 36.039 718,396 754.435 Exp•Nd1ty￿ on.. Chantable aclMIi¢8 100.310 785,024 865,334 27,623 945,638 973,261 Total •xpwxlliurn 100,310 765,024 885,334 27.623 945,638 973,261 N•t •xpendllure (66.597) {34,531) {101,128) 8,416 1227,2421 (218,826) Trpnsfer8 be￿•an nth 1716) 716 (2208) 2.208 N&t movernent in funds (67,313) {33,815) (101,128) 6208 (225,034) (218,826) Ro¢on¢iliatlon of lund$: Fund balance5 Ot 1 ￿)rI1 2024 633,008 47,438 680.446 626.800 272,472 899,272 Fund baloncas at 31 March 2025 $65,695 13,623 579.318 633,008 47,438 680,446 SAFER COMMUNITIES LIMITED BALANCE SHEET AS AT31 MARCH 2025 2025 2024 Flx4d as￿ts Tanglble assèts 13 176,376 f89,981 Currant assets Debtor8 Ca6h atbankand In hwd 14 228,914 348,230 209A99 469,554 575,144 Credttors: amounts falling du• within Qno ￿ar 679,053 16 (97,730) (97,17S) Net ¢urrènt ass•ts 477,414 581,878 Total ass•ts 1•5s curre￿ ltsbililias 853,790 771,859 Cr￿ltOrs. amounts falling due aft•r morn than on• ￿ar 17 <74,472) (91,413) Nel Miots 579,318 680,441J The funds ofth• charfty Reslricted Income fijnds Unrestr)¢tsd fvn 19 20 13.623 565.695 47,438 633,Q08 579,318 6BO,446 23112r2025 The financial stotemBntswere appioved by Ihetrustees on ......................... Mr l Hayton (Chalr) Trnsteg Company reglstration number 03186535 (Englond and Wal￿) SAFER COMMUNITIES LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2024 Notes Cash flows from operntlng actlvltlÈg Cash absorbed by operalj'ons 23 (112,245) (175,740) Investlng activities Purthase of lanulble ffixed a8Béts Investment income received (1,1211 7,322 6,797 Net cash gw•ralod from wiv•sting activltlos fj.797 6,201 Flnanclng actlvttles Repayment of bank loan$ <15,8761 115,749) Not cash used In Ilnanclno •cevld•s (15,876) {15,749) Net decreas• kn Cash ￿$h •quival8nts (121.324) (185,288> Cash and cash equlvalénl6 al beglnning of year 469,554 654,842 Cash and cash •qulv4lmts at •nd of year 348,230 469,554 10- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountkng pollci05 Charlly inlomiatlon Saf8r Communltks Linltèd IG a pubfK ben6fit entity reglsteTed as a charity In England a￿1 Wales and a private company limlted by guarantee In¢orporated in Enyand and Vl&les. The regigtered office is Coivette House, Falcon Court. Slockton-Ckn-Tees, Unlted KirFgdom, TS18 3TX. 1.1 Ba$iJ of prgparnllon The financial statements have been prepared In accorthnoe with 1he charity's goveming dot)Jment, the CotTipanies Aet 20£￿, FRS 102 'The Financial Rep￿b.ng Stsndard applicable In the UK and Republic of Iroland. and the Charities SORP 'AccoLnting and Reporting by ChaTldes.' Statement of Récommended Pracliee applicable to d)aritie8 preparing their ￿COUnts in attordance wlth thè FlnanGial Rèporting Standwd applicable in Ihe UK and Republic of Irgfand (FRS 102)". The chartty is a PubllG Benefft Enlity as deffin•d by FRS 102, Thg financial fAatements are prèpared Sn sterllng, Yknidi is the functional ￿rrencY Df the Gharity. Monetary amounts In these finanaal Btatements are rounded to the newest£. The financial statements have bèèn prepared ￿der the hl8ttsri￿l cost convention. The prlndpal •¢counting polleie3 edopted are sel out bèlow. 12 Ooing conc•m At th8 Ilme ol approving the financlel 8tatements, the tr￿tee$ heve a reasonabl8 expectallon that the Charity has adewate re8ource8 lo continuo In operatlonal exlstence for the foresèeabla future. Thu8 the truateeg continuè to Jdopt the going concem basis of accounting in prèparing the finandal slatem•nts. 1A Charltablo fund• Lknre¥trictsd lund8 we available for use at the discretion of the truste￿ in fuFtherance of thelr chatllgble oblectlves. R881rlct¢d lknnds are subieL* to 8peclfie condiOon8 by donors or wantOTS as to how they may bè u8ed. The pufpo888 and u9•5 of th• rqstricted 8ro Bel out In Ihe notss to the Iln4n¢l818tstements. Endowment fvnd& are subject to specmc condMon8 by donrA8 tt*t thè capital must be malntalned by the charity. 1.4 Incon InC(￿e i& iècognised then 1hè chwty 1$ legolly ¢nlitl•d to It after any p•rforman¢g ¢onditions have been mel, Ihe amounts can be m?a8ured rellabty. and It 58 probable that Income I￿11 be r8c*lved. Cash donat1￿5 are re¢ognised on re¢el>t. Other donations Jre recowi8ed once thè charity ha5 been nolified of the dOna￿On, unless perforrrAnce condthons require deferral of the amount. Income tsx rocoverable In relation to ¢S)nation8 réceivéd under GIftAd or deed8 of covenant18 recogn16ed at the time ofthe donalon. Legaclés are r8cognlBed on receipt or othén¥lse il the charlty has bèen notlfied of an impending (tistribution, Ihe amwnt is knovm. and receipt 18 expected. If thè amount 15 not th0¥￿. the lègary Is treatèd as contingent asset. 11 SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounthig polici (C¢ntlnued) 1.$ Expendilure Expenditure Is reco9ni¥cd once there is a legal ur con8tfu¢ts'v8 obllgation to tran8fer economic benefit to thlrd paty, it is probabl? Ihal a transfei of e¢onomi¢ b•nefrt6 be reouired In setlemeni, and the amount ol th& obllgalion can be measured rellably. EKpendturè18 dBsslfi•d by a(*vity. Tho eo$t¥ of each adlvlty are made up of the tolal ol dlrect costs and shared cosis. Includlno $upport costs Involved in undertakiw ea¢h aclivity. ￿rect ¢osts allributable to 8 8ingl8 aciwity arè allo￿ted threcty to that a￿lvty. Shared Gosts vknith contribuie to more than one advlty and support costs whlch are not attributsble to a slngle ootlvlty are 4JPOrtioned belween th08e a¢tivilie6 on a basis consistgnt ￿th the uBe of resources. Central $taff o06ts are allocated on the basls of lime Spent, and dewé¢lalJon tharges aro alloceted ￿ the p(Xtion ofthe as%eY5 use. 1.6 Tangible fixad a$$4ts Tanglble fixed assets are Inllally measured at cogt and ¥ub8equenly mea8ured at Gcst, net of depreclatlon and any impalrmont106688. Depreclation 15 re¢ogni88d so 9810 V•Yil¢ off the ¢08t of assets lests thetr resldual vfjlues over th•lr u6efiA lives the foll￿n9 base8'. Long18a6ehold land And bulldlng$ Fixiurè8 8nd ffitttn9S 50/0 Gtalght Ilne 25% 8talgM Ilne The gain or108$ lilslng on the th8posal of an o36et 1$ determined a& the dlfference ￿tween the sele proce•d¥ and the c8rNng value oflhe asset, and l# reco￿8ed In the Stalement of finandal activitie8. 1.7 Impalmlent of fix•d a55ets At each reporung end date, tho charity reviev￿ the carrying amounts of its tangible 8osets lo determlno ther there is afty indic8tlon Ihat those assets have &Lrffered an impalrmenl 1068. If any such Inithcation exi¥ts, tho r￿0V￿rable amount of th8 a85et i¥ e51imaled in order to determine Ihe extent of the impaltmenl IoB8 (11 any). 1.8 Cash and cash equlvalerrts Cash and cash equivalefits include ca8h in hand, deposits held at ¢ail with banks. other 6hort-torffl liquid Investments OrI￿nal mattyritse6 of three monlhs (Jr le88, and b￿k overdrats. Bank overdrnfts are 8hown Ithin borrovAngs in current liabkllties. 1.9 Financlal in8tTuments The charity has ele(*ed to Appty the wovision3 01 Section 11 'Baslc Financial Ingtruments. and Section 12 'Olhèr Flnancial Instruments Issues. ol FRS 102 to all of 118 llnanc4al instruments. Financi41 instruments are reeognlsed In the chariws balance sheet vthen tr)e charity bÈcome$ party to the ontractual provl¥ions of the Instrument. FIn￿Clas8$sets and liabllltseB are offset, ￿4th the net amounts presentad In the finonrlal ststemenls, vthen th¢ie18 a legalty enforceable rlghl to strt off the re¢¢)gnlsed amounts and there18 an kntenfjon to selde on a net ba￿9 or to r¢ali3v Ihe assel and 8et#e Ihe Ilabilty simultaneous￿. Basic financlalassets Bastc finandal assets, which in¢ludè debtors and cash aFKI bank balances, are inltlaHy measured at tranSa￿On prlcè including tran$8cticn costs and are 8ubsequeni5y &irried at amorli5ed cost using the effed¥e Interest melhod unlè&s the wrangement constitules a financing transaction, where Ihe Iransaclion is measured 41 the presenl value ¢1 the fvture receipts dlscounfrd at a market ratè of interest. Flnanoal assets 14s¥ified as receivable withln one year ore not amorlised. 12- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (GONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ac¢Dunlwig pollclès {Continu•d) 8asJc flnanclalNabJHII•8 BasEc ffinandal liabilrtl¢s, In(4uding crÈdtors and bank108ns are Initielly recognlsed at transa¢lon prfce unieg9 the aTTangement conslbjles a Inancing tran8adion. vthere the debt Instrument is mea￿red at Ihe present value of the futwe paymenis discounted 81 a Tnarket rate of intorest. Financial liablltties da891fled 8s payable vAthln onè year are not amortsed. Debt instrumèn16 are Bubsequenlly caffled at amortixd Gos( using the effecdve intere9t rate method. T14de credltor8 are oblig8tlon¥ tr) pay lor goods or services that have been acquired in the orifjnary course ol opwattons from suppllers. Amounts payoble are classffied as current Ilabllllles If payment 18 due wlthln onè year or less. If not. they are presented 88 non￿u￿Ènt liotritliles. Trade c¥editots are iecogni8od In￿'￿tlY al transactlon price and $ub8èquently moasured at amoTlsed ¢0gt uslno the ellectlve Interest method. D•r•eognlllon of flnan¢lalllabllltlés Flnancwl Ilabilitie8 are d¢re¢okmised )hthen the ¢h8riV8 conlraGlupl obllgalon8 expire or #re disth4rged or can¢eMed. 1.10 Efflploy•• bon The CO￿ ol eny unused holiday entitlement is rncognlGed in Ihe perfod In vthieh the employee's services arè reoefv&d. T•rmination benèffts are recognl8ed Imffledifjtsly 88 on expense s*ten Ih? charlty 16 d*mon¥trably commjtted to twmlnate the emthyment ofan employ80 or to provlde terminattoTr beneflts. 1.11 Retlrement b•nofitS Payments to d8lned contrlbulton retirement ben￿1 8cheme& aré char￿d 89 an •xpenso as Ihey fa15 due, CrEllcal accounting •ilimat•J and judgom•nts In the applicatlon of the chaTty's accclunl'ng polScles, the trustees are required lo rnak• Judgements. estimales Bnd a88urnpllons about the carrying amount of a8Bets and Ilabilities thal are not readity apparent trom oth•r sowce8. The estimates and a8SOCigted a$sumption$ are based on hlsloric81 experience and olher facloTS that are ¢on¢idered to be relevant. AGtual Tesults may differ from Ihese e3tim&e8, The estimate8 and undedsryng assumptions are reviewed on an on￿ing basls. Revl8lDng to a¢¢cunllng e811rnat88 are recognltsed In the period In the esumale Is revl8ed bthere the revi5isJn affects only that perlod, Gf in the period of Ihe revlslon and Tutuie peTiods ￿ere the revlsSon affects both currant and fulure perlod8. Incom• frorn dOna￿onI and legaclès Unrestricted Rèstrlctsd nds nds 2025 2025 Total Unrnslricted Rostiicted funds lundB 2024 2024 Totsl 2026 2024 DonatiDns and gift8 Crants 518 4,900 518 4,900 14,650 8,500 2,438 17,088 8,500 5,418 5,41B 23,150 2,438 25,588 13- SAFER COMMUNITIES LIMITED MOTES TO THE FINANCIAL STATEMENTS (CONIINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incomo from donalions and legaehs {Contlnued) Unrestrlcted Rwtrlct•d nds funds 202S 2020 Tol4 unr•$ti1¢t￿ Rastrl¢led lunds funds 2D24 2024 Totsl 2025 2024 Donatiijns and gifts Téèg ￿lleY Community Foundatson General donations 14.609 41 14,6Q9 2,479 518 518 2.438 518 518 14,650 2,438 17,088 Grants Tees Valley Community Fund Teès Valley Community Trust YMCA Toes Valley 2,500 6.000 6,000 4,900 4,900 4,900 4,900 8,500 8,500 COMÈ from charltsble a¢tivltlos Unreslrict•d RestrlGted funds fundg 2026 2025 Total Unr•slrfct•d R•slrlet4d lund$ funds 2024 2024 Total 2D25 2024 Charitsble acllvltles Cleveland PCC Probation S8rvico Mlddlesbrough Borc*ugh CounGiI R¢dcar & Clevel8nd Council Training fe88 701,428 6,567 701,428 6,667 703,591 3,333 703,591 3,333 20,900 20,900 630 630 1,498 1,498 8,404 8,404 2,680 2.880 T30,493 730,493 2,880 715,958 718,838 14- SAFER COMMUNITIES LIMITED NOTES ID THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 Ineom? frDm other tradlng actlvities lthr•strietqd Unreslrfcted funds funds 2025 2024 DBS & other swvice8 Rental inoome 2,687 21,498 Other trading activrtiB8 21,498 2.687 Income from invesknfjnts Vnr•5tr1cted Unrestrictod funds lunds 202S 2024 Interfrst receivablè 6,797 7,322 Expendllure on char*abl8 aclfvltlos Charilablo a¢livities Charitable a¢tivltl•s 2024 2026 Dlrnct costs Stsff costs Direct project C08ts 531,771 50,392 579.413 86,007 582,163 665,420 Sharè of support and governance ¢o$ts1sw nots 81 8upport Governance 269,354 13,817 294.265 13,576 865,334 973,261 Anatysls byfvnd U￿eStriCted frjnds ReslriGted fund$ 100,310 765,D24 27,623 945,838 865,334 973,261 15- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support u)yts #llo¢ated to *￿t¥￿tieS 2020 2024 Stsff ¢o5ts Deprodatlon Premi89S Communic8tion¥J and IT Gener81 office Humon resour￿¥ Professional & conwltsncy fEes Govern8n¢e ¢￿ts 171.201 13.605 37.074 25,592 10.172 323 11,387 13,817 172,619 14.837 31.467 23,899 12,243 4,618 34,584 13,576 283,171 307,841 Analymd hfvmn: Charitablt a¢flvitie8 283,171 307,841 Govemanc• costs comprls•: 2020 2024 Audll fee8 Flnance cc4ts e,369 7,445 6,000 7,576 13,817 13,576 N•t movemént in funds 2026 2024 The net rnovement In fund8 b8 stsled attar thorginty(credltlng): Fees payab￿ for th8 audlt ofthe chwlvs ffnanci818tatements Depreciallon ol owned t4ngth fixed assets 6,369 13,605 6,000 14,837 10 Tru$toes None of thè t￿￿ee$ (or fjny p8r80n$ ¢onneBt80 with th8m) rerelved any retwneratron or benefits from Ihe ehartty during the ye8r. The tr*leos did not hav¢ 4ny èxpenses relmbur6ed durfng the year or In the prevlous year. SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 1q Empl¢) The averag& monthty Nmber of employees duiing Ihe year wa8". 2025 Number 2024 Number Charit*)le actlv5118S Management and admlnlstr8ti¢n 25 30 Totsl 28 33 Enwloyin•nt coyts 2025 2024 Wa￿9 and 881ofie8 SoGlal se¢urty ￿str Other pension costs 594.578 50,104 58.290 640,434 53,207 58,391 702,972 752,032 The number of emplrJye•6 vknose annual remun￿￿0￿ wa8 more than £60.000 is a6 follo￿6. 2025 Number 2024 mb•r £80,001- £70,0(KI Contr11￿￿onI tolalling £9.983 {2024: £9,360) wer& made to deflned conb1bulion penslon schemes run behalf of empioyees whose emoluments ex¢eed£60,OOfJ. Remuneration of key managemènt pgrsonnel The Femuneralon of key management personnel wa$ a$ ftjllows.. 2028 2024 Aggregate ¢ornpen8atton 69,891 65.320 12 Taxation The chaiity 45 exempt fr¢)m tsxaoon on il¥ acbvities beGauBe am its Income Is applied tor ¢harilable pwposes. 17- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Tanglbh fixed assets LoDg Fixtures *NI leas•hDld Jand IJIIINJS •KI buJldlrwJs Cost Ai 1 April 2024 234,356 32,882 267,238 At 31 March 2025 234,356 32,882 267,238 O&prnclation and inyainnont At 1 ￿ri1 2024 Depre¢lation chargod in Ihe year 46.872 f1,717 30,385 1,668 77,257 13,605 At 31 March 2025 58.589 32,273 90,862 Carrying amount At 31 March 2025 175,767 609 176,376 At 31 March 2024 187,484 2,497 189,981 14 D•bto oun18 falllng due vAthin on• year; 202J 2024 Tradè debtors Prepayments 4nd •¢¢rued income 218,886 8,028 207,785 1,734 226.914 209.499 16 Lo•ns and ovenlrnft4 2026 2024 8ank loan8 92,810 108,686 Payable wtthlft (¥)e year Payable elter one year 18,338 74,472 17,273 91.413 Amounts Included above whith fall due After flve year$". Payable by In8talments 10,990 The long-term loans are secured by fixed charges overthe long lea8ehold propety of the charity. The loan is repayable over 10 years with Intsr&st charged at 60A per annum. 18- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Creditots: •ncunts falllng due within onè year 2025 2024 N(Aes B8nk loans Other t8xallon 8nd sooial security Trade (xedilors Other ¢redl Accruals and deferred income 16 18.338 62,336 459 10,397 6.200 17.273 58,823 5,018 9,881 6,200 97,730 97,175 17 Cr•ditors". amounts falling du• aftw mor? than rthe yèar 2026 2024 Not•s Bank10gn 74,472 91.413 18 Rotlrement b8n•ftt schemos 2025 Defined cOntrI￿tion Khémes 2024 Charge to proflt or1068 in respec¢ of definpd ￿ntri￿Jtion schem•8 58,290 58,391 The eharity OPe￿te¥ 4 deflned contribution ￿n￿lOn 8theme for all quallfyr)g employee8. The 4$sets ol the scheme are held separalely from thpse of the tharity in an Independendy 8dmlni6teied fijnd, SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2025 19 Restrieted lunds The re8tricted funds of the charity comprise 1he unexp8nded balances of donations and grfjnts held on trust 8ubJéd to spe¢iffc condithor¢ by donors as to how they may be used. Key re5tri¢ted ￿n48 include: Vlclim Carn and Advk• Sor4vl¢e (VCAS) To deliver care and a 12,923) 2,148 (6,010) (49) 26,076 5,464 18,115 49 433 560 2,597 6,687 3,658 54,568 13,54Q 20,900 133,1761 (9,6821 (76,732) (15.503) (1.4521 (1,963) 20,900 47,438 730,493 (765,0241 716 13,623 Prevtouj year. At 1 April 2023 In¢omlng RosourceB resou￿05 expended Transfer¥ Al 31 March 2024 VCAS Re8toratlve Justice Seen. Heard BeiievedlHomestep¥ The R•al Me Qne - off projects VCAS - Prof898lonal Wtne (85> 467.506 140,169 {468,ff21) (148,559) (1,1801 19881 7.402 255,047 631 3,333 34,811 71,946 1114.473) (113,317) {29,347) 158,789) (12.532) (141,254) 136,Q60 {49) 26,076 5,464 18,115 4,958 12,532 272,472 718,396 (945,638) 2208 47,438 .20- SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 20 Unrèstrict￿ funds The unre8tricted funds of the chairty coffpiise Ihe unexpend8d balances ofdonations and grants %thi¢h are not subject to $pecific Cond￿lar* by donorn 8nd grantorts as to how they may be used. Thege Include designaled fund¥ whith have been 8et aside out of unrestrlcted furid8 by the truslees for specific purposes. At 1 Aprll Inconing Resourcèx 2024 resources expended Twsfers At 31 March 2026 Gener81 fund8 633.008 33,713 {tOO,3101 17161 565,695 Pw•vlou$ year: At1 April 2023 kncomlng resourGg8 R￿OuVC expended Transf•ts At 31 March 2024 Goneral funds 628,800 38,039 (27,623) 12,2a8> 633,008 21 Analy$ls of net assets bolween lun iknreBtrt¢t fvnd• 2025 R••tricl lunds 2025 T¢)tal 2026 At 31 Ma￿h 2026: Tanglble &8sets Current 888etsl(liabi11lles) Long term Ilablllles 176.376 463.791 {74,472> 176,376 477,414 (74,472) 13.623 565,695 13,823 579,31 e UnreGtrlcted lunds 2024 Restrl¢tod funds 2024 Totsl 2024 A131 MaKh 2024: T8ngSble assets Current asset¥J(liabilitie81 Long term liabilities 189,981 534,440 191,413) 188,981 581,87e {91,413) 47,438 633,008 47,438 680,446 22 Rolatgd paty trJnsortlons The chwity engagtsd the GerviGe5 of an orgarls8tion, Razorblue Ltd, in whith cme of the trustees was a (Irector until 1 April 2024. ServtGes provided by the company to th¢ amountsd to £18.072 (2024 £12.1 e7) and were mad8 under norm81 commerclal term5. 21 SAFER COMMUNITIES LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Cash absorbed byop•rat*m5 2026 2024 Dofidt for the year {101,128} {218,826) AdjuJtnMts ft•r: Investment Incorno recowised in stal&ment of flnanoial activities Depre¢t8llon and Impairment of tsngible fixèd assets (6.797) 13.605 17,322) 14,837 Mov•rn•nts In workthg capttal: {IncreaselldecT8ase In debtors {Decrea88)hncre8se In ¢redltoJ (17,415) (510) 16,022 19,549 Cash absothd by operntloTrs (1122451 1175,740) 24 Analy915 Ot Changes in net funds Al l Aprtl 2024 C•Bh IIowAAt 31 March 2020 Cash at bank and In hand 469,554 (121.324) 348,230 Loans falling due within one year Loans falting due after more than one yeaT (17,273) 191,4131 (1,065) 16,941 (18,338) (74,472) 380,B68 1105,448) 255,420 22-