COMPANYCHARITY REGISTRATI ONON NUMBER: 59083801121923
uD C HARITYOMMISSIONS COPY
Living Without Abuse
Company Limited by Guarantee Financial Statements
31 March 2021
NIGEL RICKS & COMPANY LTD Chartered Accountants & Statutory Auditor Rose Villa
42 Glebe Street Loughbrough Leicestershire England LE111JR
}
Living Without Abuse
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2021
| Page | |
|---|---|
| Trustees' annual report (incorporating the director's report) | 1 |
| Independent auditor's report to the members | 9 |
| Statement of financial activities (including income and | |
| expenditure account) | 13 |
| Statement of financial position | 14 |
| Statement of cash flows | 15 |
| Notestothefinancialstatements | 16 |
Living Without Abuse
Company Limited by Guarantee
Trustees' Annual Report (incorporating the Director's Report)
Year ended 31 March 2021
The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2021.
Reference and administrative details
| Registered charity name | Living Without Abuse | |
|---|---|---|
| Charity registration number | 1121923 | |
| Company registration number | 5908380 | |
| Principal office and registered | 42 Glebe Street | |
| office | Loughborough | |
| LE111JR | ||
| The trustees | ||
| Ms Stanhope | (Appointed 21 October 2020) | |
| Dr Sinclair | ||
| Ms Jacobs | ||
| MsCaskey | (Appointed 11 January2021) | |
| Ms Barton | (Appointed 19January2021) | |
| Ms Balac | ||
| Mrs Singh | (Resigned 8 January2021) | |
| Auditor | Nigel Ricks & Company Ltd | |
| Chartered Accountants & Statutory Auditor | ||
| Rose Villa | ||
| 42 Glebe Street | ||
| Loughbrough | ||
| Leicestershire | ||
| England | ||
| LE11 1JR | ||
| Bankers | Barclays Bank plc | |
| LeicesterTown Square 2 | ||
| Leicester | ||
| LE872BB | ||
| HSBC Bank pic | ||
| 41 Market Place | ||
| Loughborough | ||
| LE113EJ |
1
Living Without Abuse
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Loughborough Building Society 4 High Street, Loughborough LE112PY
2
Living Without Abuse
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Structure, governance and management
The Trustees present their report and accounts for the year ended 31 March 2021. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's governing document, the Companies Act 2006 and the Statement of Recommended Practice, "Accounting and Reporting by Charities”, issued in March 2005.
Structure, governance and management
The charity is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated 16 August 2006.
The company is registered in England and Wales, number 05908380. Its registered charity number is 1121923. The principal address is:
) First Floor 7-9 Fennel Street Loughborough Leicestershire LE11 1UQ
The address of its registered office is:
Rose Villa 42 Glebe Street Loughborough Leicestershire LE1it 1JR
The Trustees, who are also the Trustees for the purpose of company law, and who served during the year were:
Christine Jacobs Dr Ruth Sinclair Radmila Balac Sue Stanhope ( Appointed 21st October 2020) Louise Caskey ( Appointed 11th January 2021) Patricia Barton ( Appointed 19th January 2021) Ramila Singh ( Resigned 8th January 2021)
The organisation is run by a Board of Trustees, who give their time voluntarily. The Board comprises of a minimum of three women whose role is to decide on policy matters for the organisation, to address funding issues, to oversee recruitment of appropriate workers and to ensure effective management of the organisation. Trustees take on the roles of Honorary Secretary, Honorary Treasurer and Chair. Selection of Trustees depends upon a number of factors, including professional background, practical experiences in everyday life and actual experience of domestic abuse. None of the Trustees have any beneficial interest in the company. All the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
Trustees are recruited via adverts on relevant job boards. The induction and training of Trustees is included in the Board of Trustees Policy and includes guidance on the roles and responsibilities of Board members and attending two meetings as an observer
3
Living Without Abuse Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2021
Pay setting and remuneration of management (and all staff) is the responsibility of the Board of Trustees.
Frontline services are delivered primarily by paid staff, with the support of volunteers. The Frontline workers and volunteers are supported by a Service Manager, who oversees operational delivery. The Service Managers and administrative staff are managed by the Chief Executive, who is the strategic lead. The Board of Trustees have overall governance, including line management of the Chief Executive. In 2020/21 forty-five volunteers provided 2,872 hours of support. The role of volunteers is is invaluable to "LWA", enhancing service delivery and increasing our ability to provide effective support, in a timely manner.
“LWA‘" is part of the consortium United Against Violence and Abuse. This includes two other domestic and sexual abuse services. The consortium has adopted some joint operating policies such as the Complaints Policy and Business Planning. The consortium's aims and objects are in line with “LWA” charitable objectives and supports the achievement of these.
A Chief Executive, Debbie Hughes, is responsible for the day to day running of the organisation and reports to the Trustees on a monthly basis with regards to the organisation's current areas of work and future development plans.
The Finance Manager, John Kawecki, also reports to the Trustees on a monthly basis with a full set of Management Accounts and any other areas regarding the organisation's finances. The Chief Executive manages the Administrator, Finance Manager, Fundraising Co-ordinators and Service Managers who supervise the other paid staff and volunteers in their respective roles.
The Trustees have considered the risks to which the Charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The Trustees have established a reserve policy to protect the continuation of its activities should current funding cease and alternative funding have to be sought. The strategy of the Trustees is to build reserves to the levels required; to explore alternative, sustainable funding such as social enterprise and investment; and to develop the work of of the Fundraising Co-ordinators.
A register of related parties to the Board members is held and none of these have worked for the charity or been a supplier.
The potential impact of Covid-19 became significant in March 2020 and has caused widespread disruption to all aspects of economic, social and charitable activity across the world, including the UK. This had a serious effect on our ability to pursue our normal fundraising activities. We were able to obtain some Covid relief funding which has helped to cover some of our lost fundraising income. We were also able to get access to additional funds to provide help and support to victims of abuse arising from the Covid pandemic. All our staff have been able to work from home and utilise the technologies available to us in order to provide support to our clients. Overall, we are pleased with the Charity's performance this year.
4
Living Without Abuse
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continueg)
Year ended 31 March 2021
Objectives and activities
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
The objects are:
" For the public benefit to relieve the distress of any person suffering from domestic abuse, which shall include physical, economic, emotional, spiritual, sexual or psychological abuse. ” To raise awareness of the effect of domestic abuse. “ To research the issue of domestic abuse.” To do all other such things as are necessary for the attainment of the above Objects.
The aim of the charity is to offer support to anyone experiencing domestic and/or sexual abuse across Leicester, Leicestershire and Rutland. This is achieved by the direct delivery of services to victim/survivors, as well as awareness raising and provision of training. The strategy for achieving this is through maintaining current services, reviewing and analysing effectiveness and developing new services to meet the identified need.
Each service/project has established performance indicators against which success is measured.
The charity's income inciudes designated and restricted funds held on trust for specific purposes which benefit the public. The details of these services are as follows:
Designated Funds
CWOR - The Charnwood Outreach project works with anyone (male or female) experiencing any form of domestic abuse. Outreach Services provided practical and emotional support, as well as information, advice and guidance to victims of abuse in the community. The Outreach project is a local authority funded service. Family Service - Funded by Leicester City Council, "LWA" offer support to children, young people and parents in Leicester City who have experienced domestic and/or sexual abuse. "LLR" (Leicester, Leicestershire & Rutland) - “LWA’, in a consortium with FreeVA and Women's Aid Leicestershire Limited called United Against Violence and Abuse (UAVA), delivers services to adult survivors of domestic and/or sexual abuse. “LWA" leads on Outreach services, including group programmes, and the Volunteering Programme as part of the consortium.
Project 360/VAWG - Based within Leicestershire Police and funded by the OPCC, "LWA" provides supports to victims of abuse who have had multiple police call outs in the previous year.
Ministry of Justice (RSASS) - support for survivors of rape and sexual assault, including children and young people, across Leicester, Leicestershire and Rutland. This includes a specific service, The Amber Project, as well as supporting our wider sexual violence support services.
Henry Smith - Funding for two Outreach Workers covering "LLR", providing practical and emotional support to adult survivors.
Children in Need - Funding for two Family Support Workers supporting children living Leicestershire and Rutland. Funding was in response to Covid-19 pressures.
5
Living Without Abuse
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continuea)
Year ended 31 March 2021
Community Foundation Leicestershire & Rutland - Funding for additional hours in the Outreach Services to deliver additiona! group programmes.
Comic Relief (WAFE) - Emergency Covid-19 funding to increase Outreach hours and to fund two Befriending Service Coordinators.
Restricted Funds
Lottery Family Service - Five-year funding from the National Lottery to provide Outreach services in Leicestershire.
St James's Place Charitable Foundation - a one off grant for Outreach support.
Jean & Bill Richmond Foundation - a one off grant to support one service user.
Safe Lives Ltd - a one off grant for IT equipment.
Cash for Kids (GEM) - grants to distribute to families struggling financially due to Covid-19
AVIVA Community Fund - a one off grant to help with counselling costs for service users.
Leicestershire & Rutland Nursing Association - a one off grant to help support service users who are infirm or iil in the Leicestershire & Rutland area.
Significant Activities
Significant activities include the delivery of one to one and group work with adults, the delivery of one to one and group work with children, training for professionals, awareness raising and fundraising events. They contribute to the aims by directly supporting victim/survivors, by skilling up other professionals so they better support victim/survivors, helping the public to recognise and respond to domestic abuse issues and increasing funds to meet the needs of clients.
Volunteering is an important aspect of the organisation; all the Trustees are volunteers. They take overall lead on all matters of governance and provide the strategic lead. Volunteers also play a significant role in the delivery of services including counselling and Befriending, and they play a major role in running fundraising events.
6
Living Without Abuse
Company Limited by Guarantee
Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Strategic report
The following sections for achievements and performance and financial review form the strategic report of the charity.
Achievements and performance
As always, our greatest achievement in 2020/21 was the improved outcomes we achieved with survivors of domestic and sexual abuse across Leicester City, Leicestershire and Rutland. These outcomes included improved safety, health and wellbeing, social networks and self-confidence. This year we supported almost 3700 adults and 450 children.
This year this was achieved under the pressures and restrictions of Covid-19. During the year we expanded most of our services to manage capacity issues and developed a volunteer run Befriending Service to help our clients cope with the emotional impact of lockdown.
During the year we also successfully completed the Trusted Charity Award (formerly PQASSO). The team had spent over six months working towards this Quality Mark and we are delighted the Covid restrictions didn't delay the award.
Financial review
The charity holds designated, restricted and unrestricted funds. The policy of the charity is to hold free reserves equivalent to two month's salary costs (approximately £142,000). The charity has total unrestricted funds carried forward of £249,515 which is an increase of £65,809 and means that the reserves policy has been met. This increase is down to the allocation of part of the fundraising staff costs into central overheads, placement student income, profit from the Project 360 contract and bank interest. The surplus of £79,536 is down largely to savings on budgeted staff costs and overheads as a result of the pandemic.
Plans for future periods
The coming year will be largely dominated by re-commissioning our major UAVA contracts. Tenders are due to be published in the Spring and are anticipated to bring major changes to the service model locally. Contracts will be awarded in the Autumn with a five-month implementation period.
In addition, we will continue to manage the Covid-19 crisis, adapting the way we deliver our services and managing the increase demand.
Trustees’ responsibllities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
7
Living Without Abuse
Company Limited by Guarantee Trustees’ Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2021
Company law requires the charity trustees to prepare financial statements 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 expenditure, for that period.
In preparing these financial statements, the trustees are required to:
-
e select suitable accounting policies and then apply them consistently;
-
e observe the methods and principles in the applicable Charities SORP;
-
° make judgments and accounting estimates that are reasonable and prudent;
-
° prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that:
-
° so far as they are aware, there is no relevant audit information of which the charity's auditor is unaware; and
-
e __ they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information.
The trustees’ annual report and the strategic report were approved on 2 December 2021 and signed on behalf of the board of trustees by:
° oR
Dr Sinclair Trustee
8
Living Without Abuse
Company Limited by Guarantee
Independent Auditor's Report to the Members of Living Without Abuse
Year ended 31 March 2021
Opinion
We have audited the financial statements of Living Without Abuse (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the charity's affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
-
e have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)} and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concem are described in the relevant sections of this report.
9
Living Without Abuse
Company Limited by Guarantee
Independent Auditor's Report to the Members of Living Without Abuse (continued)
Year ended 31 March 2021
Other information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
e the information given in the trustees’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
e the trustees’ report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
-
e adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
-
e the financial statements are not in agreement with the accounting records and returns; or
-
¢ certain disclosures of trustees’ remuneration specified by law are not made; or
-
e we have not received all the information and explanations we require for our audit.
10
Living Without Abuse Company Limited by Guarantee Independent Auditor's Report to the Members of Living Without Abuse (continuea) Year ended 31 March 2021
Responsibilities of trustees
As explained more fully in the trustees’ responsibilities statement, the trustees (who are also the directors for the purposes of company !aw) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concer basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
The audit was conducted in a manner that that was capable of detecting fraud irregularities. Systems were established and reviewed and testing of financial transactions has taken place. Nothing has come to light that was of concern.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
-
¢ Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
-
e Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.
-
e Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
11
Living Without Abuse
Company Limited by Guarantee Independent Auditor's Report to the Members of Living Without Abuse (continued) Year ended 31 March 2021
-
¢ Conclude on the appropriateness of the trustees’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity's ability to continue as a going concern. !f we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern.
-
e Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed.
Nigel Ricks BFP FCA (Senior Statutory Auditor)
For and on behalf of
Nigel Ricks & Company Ltd Chartered Accountants & Statutory Auditor Rose Villa 42 Glebe Street Loughbrough Leicestershire England LE11 1JR
2 December 2021
12
Living Without Abuse Company Limited by Guarantee Statement of Financial Activities (including Income and expenditure account)
Year ended 31 March 2021
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2021|2020|
|Unrestricted|Restricted|
|funds|funds|Totalfunds|Total|funds|
|Note|£|£|£|£|
|Income|and|endowments|
|Donations|and|legacies|5|1,006,300|73,255|1,079,555|957,825|
|Other|trading|activities|6|25,910|-|25,910|-|
|Investment|income|7|446|-|446|277|
|Other income|8|4,383|-|4,383|-|
|Total|income|1,037,039|73,255|1,110,294|958,102|
|Expenditure|
|Expenditure|on|raising|funds:|
|Costs|of|other|trading|activities|9|4,877|-|4,877|-|
|Expenditure|on|charitable|activities|10,11|966,355|59,527|1,025,881|914,591|
|Total|expenditure|971,232|59,527|1,030,758|914,591|
|Net income|and|net movement|in|funds|65,807|13,728|79,536|43,511|
|Reconciliation|of funds|
|Total|funds|brought|forward|183,707|12,480|196,187|152,676|
|Total funds|carried forward|249,514|26,208|275,722|196,187|
----- End of picture text -----
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 16 to 33 form part of these financial statements.
13
Living Without Abuse
Company Limited by Guarantee
Statement of Financial Position
31 March 2021
| 2021 | 2020 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Intangible assets | 16 | 607 | 1,805 |
| Tangible fixed assets | 17 | 13,236 | 11,013 |
| 13,843 | 12,818 | ||
| Current assets | |||
| Debtors | 18 | 115,573 | 135,213 |
| Cash at bank and in hand | 246,877 | 92,922 | |
| 362,450 | 228,135 | ||
| Creditors: amounts falling due within one year | 19 | 100,570 | 44,766 |
| Net current assets | 261,880 | 183,369 | |
| Total assets less current liabilities | 275,723 | 196,187 | |
| Net assets | 275,723 | 196,187 | |
| Funds ofthe charity | |||
| Restricted funds | 26,208 | 12,481 | |
| Unrestricted funds | 249,514 | 183,706 | |
| Totalcharityfunds | 22 | 275,122 | 196,187 |
These financial statements were approved by the board of trustees and authorised for issue on 2 December 2021, and are signed on behalf of the board by:
h CAG[ack] ‘ Dr Sinclair Trustee
The notes on pages 16 to 33 form part of these financial statements.
14
Living Without Abuse
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2021
----- Start of picture text -----
|||||||||
|---|---|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Cash|flows|from|operating|activities|
|Net|income|79,536|43,511|
|Adjustments|for:|
|Depreciation|of|tangible|fixed|assets|7,663|5,633|
|Amortisation|of|intangible|assets|1,198|591|
|Other|interest|receivable|and|similar|income|(446)|(277)|
|Accrued|income|(201)|-|
|Changes|in:|
|Trade|and|other debtors|24,149|16,112|
|Trade|and|other|creditors|51,497|(31,886)|
|Cash|generated|from|operations|163,396|33,684|
|Interest|received|446|277|
|Net cash from|operating|activities|163,842|33,961|
|Cash|flows from|investing|activities|
|Purchase|of|tangible|assets|(9,887)|(4,461)|
|Net cash|used|in|investing|activities|(9,887)|(4,461)|
|Net|Increase|in cash|and|cash|equlvalents|153,955|29,500|
|Cash|and cash|equivalents|at|begInning|of year|92,922|63,422|
|Cash|and|cash|equivalents|at end|of year|246,877|92,922|
----- End of picture text -----
The notes on pages 16 to 33 form part of these financial statements.
15
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2021
1. General information
The charity is a public benefit entity and a private company limited by guarantee, registered in England and Wales anda registered charity in England and Wales. The address of the registered office is 42 Glebe Street, Loughborough, LE11 1JR.
- Statement of compliance
These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.
- Accounting policies
Basls of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Significant judgements The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows: 1. Fixed Assets are depreciated over their expected useful life 2. Overhead are allocated to funds on a basis which reflects each funds use of the resources Key sources of estimation uncertainty Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. The key assumptions and other sources of estimation uncertainty that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are as follows: The main assumption made by the trustees is in relation to the amount of future grants and donations received that will enable the charity to fund its operations. The trustees endeavour to maintain a level of cash recourses that will enable the charity to continue operating for approximately twelve months.
16
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
- Accounting policles (continued)
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
¢ income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
-
e legacy income is recognised when receipt is probable and entitlement is established.
-
« income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
-
e income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
17
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continueg)
Year ended 31 March 2021
3. Accounting policies (continued)
Resources expended
Expenditure is recognised on an accruals basis asa liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: * expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods.
-
¢ expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
-
e other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts, are recorded at the fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses.
Intangible assets acquired as part of a business combination are only recognised separately from goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Computer Software
- 33% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
18
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
3. Accounting policies (continued)
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings - 33% straight line Equipment - 33% straight line Impairment of flxed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cashgenerating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomesa party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
19
Living Without Abuse Company Limited by Guarantee
Notes to the Financial Statements (continueg)
Year ended 31 March 2021
3. Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.
When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.
20
Living Without Abuse Company Limited by Guarantee
Notes to the Financial Statements (continue)
Year ended 31 March 2021
4. Limited by guarantee
Living Without Abuse is a charity registered in England / Wales . In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 1 of these financial statements.The nature of the charity's operations and principal activities are set out in the Trustees report on page 3.
5. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2021 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 17,156 | - | 17,156 |
| Jean & Bill Richmond Foundation | - | 500 | 500 |
| Henry Smith 1 | 38,925 | - | 38,925 |
| Henry Smith 2 | 11,717 | - | 11,717 |
| Half Marathon | - | - | - |
| Grants | |||
| Leics & Rutland County Nursing Association | - | 1,000 | 1,000 |
| CharnwoodOutreach -CBC Strategic PartnerAnnual | 18,565 | - | 18,565 |
| Charnwood Outreach -CBC PCCP | 20,000 | - | 20,000 |
| Leicester City Council - Family Service | 180,255 | - | 180,255 |
| Leicester CityCouncil -LLR |
282,466 | - | 282,466 |
| Lottery - Family Service | - | 61,060 | 61,060 |
| Children in Need | 23,278 | - | 23,278 |
| PostcodeNeighbourTrust | 360 | - | 360 |
| Project 360 Profit | 4,000 | - | 4,000 |
| StJames's Place Charitable Foundation | - | 5,000 | 5,000 |
| Project360 | 193,552 | - | 193,552 |
| Comic Relief Grant | 16,205 | - | 16,205 |
| Ministry of Justice - RSASS |
199,821 | - | 199,821 |
| Safelives Ltd | - | 1,176 | 1,176 |
| Cash for Kids (GEM) | - | 1,225 | 1,225 |
| AVIVACommunity Fund | - | 3,249 | 3,249 |
| General Grants 2020 | - | _ | - |
| Natwest Circle Fund | - | 45 | 45 |
| 1,006,300 | 73,255 | 1,079,555 | |
| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2020 | |
| £ | £ | £ | |
| Donations | |||
| Donations | 12,378 | - | 12,378 |
| Jean & Bill Richmond Foundation | - | - | - |
| Henry Smith 1 | - | - | ~ |
| Henry Smith 2 | - | - | - |
| HalfMarathon | 48,941 | - | 48,941 |
21
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
5. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | |||
|---|---|---|---|---|---|
| Funds | Funds | 2020 | |||
| £ | £ | £ | |||
| Grants | |||||
| Leics & Rutland County Nursing Association | - | - | - | ||
| Charnwood Outreach - CBC Strategic Partner | Annual | 27,166 | - | 27,166 | |
| Charnwood Outreach - CBC PCCP | - | - | - | ||
| Leicester City Council - Family Service | 180,000 | - | 180,000 | ||
| Leicester City Council - LLR |
275,643 | - | 275,643 | ||
| Lottery - Family Service | - | 62,075 | 62,075 | ||
| Children In Need | - | - | - | ||
| Postcode Neighbour Trust | - | - | - | ||
| Project 360 Profit | - | - | - | ||
| St James's Place Charitable Foundation | - | - | - | ||
| Project360 | 227,885 | - | 227,885 | ||
| Comic Relief Grant | - | - | - | ||
| Ministry of Justice - RSASS | 90,619 | - | 90,619 | ||
| Safelives Ltd | - | - | - | ||
| Cash for Kids (GEM) | - | - | - | ||
| AVIVA Community Fund | - | - | - | ||
| General Grants 2020 | 33,118 | - | 33,118 | ||
| Natwest Circle Fund | - | - | - | ||
| 895,750 | 62,075 | 957,825 | |||
| 6. | Othertrading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Fundraising events | 25,910 | 25,910 | - | - | |
| 7. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2021 | Funds | 2020 | ||
| £ | £ | £ | £ | ||
| Bankinterestreceivable | 446 | 446 | 277 | 277 |
22
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continuea)
Year ended 31 March 2021
8. Other Income
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
|---|---|---|---|---|
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Gift Aid | 396 | 396 | - | - |
| Placement Student Income | 657 | 657 | - | - |
| Other exceptional income | 3,330 | 3,330 | - | - |
| 4,383 | 4,383 | - | _ | |
| Costs of other trading activities | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | |
| Funds | 2021 | Funds | 2020 | |
| £ | £ | £ | £ | |
| Costs of other trading activities - | ||||
| Stagingevents | 4,877 | 4,877 | - | - |
9. Costs of other trading activities
23
Living Without Abuse Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
10. Expenditure on charitable activities by fund type
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2021|
|£|£|£|
|General|Fund|3,332|-|3,332|
|Henry|Smith|1|37,605|-|37,605|
|Charnwood|Outreach|38,564|-|38,564|
|LLR|282,466|-|282,466|
|Fundraising|Main|Events|1,012|-|1,012|
|Family Service|180,254|-|180,254|
|Lottery|Family|Service|-|53,261|53,261|
|Project 360|186,829|-|186,830|
|Ministry of|Justice|RSASS|188,783|-|188,783|
|Children|In|Need|10,620|-|10,620|
|Postcode|Neighbour Trust|361|-|361|
|Comic|Relief|(WAFE)|16,205|-|16,205|
|Henry|Smith|2|11,208|-|11,208|
|Service|Users-|MMBSCF|-|120|120|
|Sanctuary Scheme|-|1,167|1,167|
|Youth|Projext|-|336|336|
|Lloyds|-|1,198|1,198|
|St James's|Place|-|1,672|1,672|
|Jean|&|Bill|Richmond|-|446|446|
|Cash|for|Kids|(GEM)|-|1,225|1,225|
|Safe|Lives|-|57|57|
|Natwest|Circle|Fund|-|45|45|
|Community|Foundation|Grant|Leics|&|Rutland|9,116|-|9,114|
|966,355|59,527|1,025,881|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2020|
|£|£|£|
|General|Fund|37,911|-|37,911|
|Henry|Smith|1|-|-|-|
|Charnwood|Outreach|23,116|~|23,116|
|LLR|304,710|-|304,710|
|Fundraising|Main|Events|>|-|-|
|Family|Service|192,606|-|192,606|
|Lottery|Family Service|-|51,523|51,523|
|Project|360|236,439|-|236,439|
|Ministry|of Justice|RSASS|55,913|-|55,913|
|Children|In|Need|-|-|-|
|Postcode|Neighbour|Trust|-|-|-|
|Comic|Relief|(WAFE)|-|-|-|
|Henry|Smith|2|-|-|-|
|Service|Users-|MMBSCF|-|-|-|
|Sanctuary Scheme|11,207|1,166|12,373|
|Youth|Projext|-|-|-|
|Lloyds|-|-|-|
|St James's|Place|-|-|-|
----- End of picture text -----
24
Living Without Abuse Company Limited by Guarantee
Notes to the Financial Statements (continue)
Year ended 31 March 2021
| Jean & Bill Richmond | - | - | - | |
|---|---|---|---|---|
| Cash for Kids (GEM) | - | - | - | |
| Safe Lives | - | - | ~ | |
| Natwest Circle Fund | - | - | - | |
| Community Foundation Grant Leics & Rutland | - | - | - | |
| 861,902 | 52,689 | 914,591 | ||
| Expenditure on charitable activities by activitytype | ||||
| Activities | ||||
| undertaken Grant funding | Total funds | Total fund | ||
| directly | —_of activities | 2021 | 2020 | |
| £ | £ | £ | £ | |
| General Fund | 3,332 | - | 3,332 | 37,911 |
| Henry Smith 1 | 37,605 | - | 37,605 | - |
| Charnwood Outreach | - | 38,564 | 38,564 | 23,116 |
| LLR | - | 282,466 | 282,466 | 304,710 |
| Fundraising Main Events | 1,012 | ~ | 1,012 | - |
| FamilyService | - | 180,254 | 180,254 | 192,606 |
| Lottery FamilyService Project360 Ministryof JusticeRSASS |
- - - |
53,261 186,830 188,783 |
53,261 186,830 188,783 |
51,523 236,439 55,913 |
| Children In Need | - | 10,620 | 10,620 | - |
| Postcode Neighbour Trust | - | 361 | 361 | - |
| Comic Relief (WAFE) | - | 16,205 | 16,205 | - |
| Henry Smith 2 | 11,208 | - | 11,208 | - |
| Service Users- MMBSCF | - | 120 | 120 | - |
| Sanctuary Scheme | - | 1,167 | 1,167 | 12,373 |
| Youth Projext Lloyds |
336 ~ |
- 1,198 |
336 1,198 |
- - |
| StJames's Place | - | 1,672 | 1,672 | - |
| Jean& Bill Richmond Cash for Kids(GEM) |
446 - |
- 1,225 |
446 1,225 |
- - |
| Safe Lives | - | 57 | 57 | - |
| Natwest Circle Fund | - | 45 | 45 | - |
| Community Foundation Grant Leics & | ||||
| Rutland | - | 9,114 | 9,114 | - |
| 53,939 | 971,942 | 1,025,881 | 914,591 |
11. Expenditure on charitable activities by activity type
25
.
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
12, Analysis of support costs
| Henry Smith | Family | ||||||
|---|---|---|---|---|---|---|---|
| 1 | Charnwood | LLR | Service | Lottery FS | P360 | MOJ | |
| £ | £ | £ | £ | £ | £ | £ | |
| Staff costs | 3,742 | 3,573 | 26,499 | 17,304 | 5,870 | 18,607 | 19,210 |
| Premises | 602 | 575 | 4,263 | 2,784 | 944 | 2,993 | 3,090 |
| Communications and IT | 372 | 356 | 2,638 | 1,723 | 584 | 1,853 | 1,913 |
| General office | 399 | 382 | 2,830 | 1,848 | 627 | 1,987 | 2,052 |
| Human resources | 5 | 5 | 39 | 26 | 9 | 28 | 29 |
| Financecosts Supportcosts -AuditFees |
29 256 |
29 245 |
212 1,815 |
138 1,185 |
47 402 |
149 1,274 |
153 1,316 |
| Support costs - Depreciation | 141 | 134 | 992 | 648 | 220 | 697 | 719 |
| 5,546 | 5,299 | 39,288 | 25,656 | 8,703 | 27,588 | 28,482 | |
| Postcode | |||||||
| Children in | Neighbour | Henry Smith | |||||
| need | TrustComic | Comic Relief | 2 | Total 2021 | Total2020 | ||
| £ | £ | £ | £ | £ | £ | ||
| Staff costs Premises |
2,238 360 |
35 6 |
1,558 251 |
1,126 181 |
99,762 16,049 |
81,888 16,214 |
|
| Communications and | T | 223 | 3 | 155 | 112 | 9,932 | |
| General office | 239 | 4 | 166 | 120 | 10,654 | 20,482 | |
| Human resources | 3 | - | 2 | 2 | 148 | 2,242 | |
| Finance costs | 18 | - | 12 | 9 | 796 | - | |
| Supportcosts -Audit Fees Support costs - Depreciation |
153 84 |
2 1 |
107 58 |
77 42 |
6,832 3,736 |
3,318 - |
|
| 3,318 | 51 | 2,309 | 1,669 | 147,909 | 124,144 |
26
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
- Analysis of support costs (continued)
Support costs including fundraising staff costs are apportioned across the funds on a total income basis.
27
by
c
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continuea)
Year ended 31 March 2021
13. Net income
Net income is stated after charging/{crediting):
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Amortisation|of|intangible|assets|1,198|591|
|Depreciation|of tangible fixed|assets|7,663|3,966|
----- End of picture text -----
14. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Wages|and|salaries|840,432|731,444|
|Employer contributions|to|pension|plans|17,677|15,164|
|858,109|746,608|
----- End of picture text -----
The average head count of employees during the year was 33 (2020: 30). The average number of full-time equivalent employees during the year is analysed as follows:
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|2021|2020|
|No.|No.|
|Number|of|staff|-|Grant|Funding|29|27|
|Number|of|staff|-|Fundraising|1|-|
|Number|of|staff|-|Management|and|Administration|3|3|
|33|30|
----- End of picture text -----
No employee received employee benefits of more than £60,000 during the year (2020: Nil).
Key Management Personnel
Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £53,845 (2020:£53,836).
15. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
No trustee expenses have been incurred.
28
y r
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
16. Intangible assets
| Computer | |
|---|---|
| Software | |
| £ | |
| Cost | |
| At 1 Apri! 2020and 31 March 2021 | 3,594 |
| Amortisation | |
| At1 April 2020 | 1,789 |
| Charge forthe year | 1,198 |
| At 31 March 2021 | 2,987 |
| Carrying amount | |
| At 31 March 2021 | 607 |
| At31March2020 | 1,805 |
17. Tanglble fixed assets
| Fixtures and | Computer | |||
|---|---|---|---|---|
| fittings | Equipment | Total | ||
| £ | £ | £ | ||
| Cost | ||||
| At 1 April 2020 | 8,873 | 8,990 | 17,863 | |
| Additions | - | 9,887 | 9,887 | |
| At 31 March 2021 | 8,873 | 18,877 | 27,750 | |
| Depreciation | ||||
| At1 April 2020 | 3,513 | 3,338 | 6,851 | |
| Charge forthe year | 2,958 | 4,705 | 7,663 | |
| At 31 March 2021 | 6,471 | 8,043 | 14,514 | |
| Carrying amount | ||||
| At 31 March2021 | 2,402 | 10,834 | 13,236 | |
| At 31 March 2020 | 5,360 | 5,652 | 11,012 | |
| 18. | Debtors | |||
| 2021 | 2020 | |||
| £ | £ | |||
| Trade debtors | - | 27,320 | ||
| Prepayments and accrued income | 115,573 | 107,893 | ||
| 115,573 | 135,213 |
29
,
r
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continue)
Year ended 31 March 2021
19. Creditors: amounts falling due within one year
----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|2021|2020|
|£|£|
|Trade|creditors|8,866|28,483|
|Accruals|and|deferred|income|77,114|16,283|
|Social|security and|other taxes|14,590|-|
|100,570|44,766|
|20.|Deferred|income|
|2021|2020|
|£|£|
|Amount deferred|in|year|68,305|11,781|
----- End of picture text -----
21. Pensions and other post retirement benefits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £17,677 (2020: £15,164).
30
1
Cg
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
22. Analysis of charitable funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At 01 April | At 31 March | |||
| 2020 | Income | Expenditure | 2021 | |
| £ | £ | £ | £ | |
| General funds LLR CWOR |
161,518 - - |
55,894 282,466 38,565 |
13,219 282,466 38,565 |
204,193 - - |
| P360 | - | 193,552 | 186,829 | 6,723 |
| MOJ RSASS | 13,070 | 199,821 | 188,783 | 24,109 |
| Henry Smith 1 | - | 38,925 | 37,603 | 1,322 |
| Henry Smith 2 | - | 11,717 | 11,207 | 510 |
| Children in Need Outreach |
- 9,118 |
23,278 - |
10,620 9,118 |
12,658 - |
| Comic Relief | - | 16,205 | 16,205 | - |
| Postcode Neighbour Trust | - | 360 | 360 | - |
| Family Service | - | 180,255 | 180,255 | - |
| 183,706 | 1,041,038 | 975,230 | 249,515 | |
| Restricted | ||||
| Lottery Family Service | - | 61,060 | 53,262 | 7,798 |
| Youth Project Sanctuary Phoenix |
336 5,275 567 |
- - - |
336 1,167 - |
- 4,108 567 |
| StJames Place | 2,420 | 5,000 | 1,672 | 5,748 |
| Pet Project | 103 | - | - | 103 |
| Melton Mowbray | 120 | - | 120 | - |
| Mr Unna & Dr Unna Rutland | 500 | - | - | 500 |
| Lloyds Grant | 1,805 | - | 1,198 | 607 |
| Loughborough Rotary Club | 1,355 | - | - | 1,355 |
| Jean and Bill Foundation | - | 500 | 446 | 54 |
| Safe Lives | ~ | 1,176 | 57 | 1,120 |
| Cash for Kids | - | 1,225 | 1,225 | - |
| Aviva | - | 3,249 | - | 3,249 |
| Leics & Rutland Nursing | - | 1,000 | - | 1,000 |
| Natwest Circle Fund | - | 45 | 45 | - |
| 12,481 | 73,255 | 59,528 | 26,209 | |
| Total | 196,186 | 1,110,294 | 1,030,758 | 275,723 |
31
? ia
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2021
23. Analysis of net assets between funds
----- Start of picture text -----
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Unrestricted|§|Restricted|Total|Funds|
|Funds|Funds|2021|
|£|£|£|
|Intangible|assets|-|607|607|
|Tangible|fixed|assets|10,568|2,670|13,238|
|Current|assets|338,412|24,035|362,447|
|Creditors|less than|1|year|(99,465)|(1,104)|(100,569)|
|Net|assets|249,515|26,208|275,723|
|Unrestricted|Restricted|Total|Funds|
|Funds|Funds|2020|
|£|£|£|
|Intangible|assets|-|1,805|1,805|
|Tangible|fixed|assets|9,678|4,161|13,839|
|Current|assets|218,795|6,514|225,309|
|Creditors|less than|1|year|(44,766)|-|(44,766)|
|Net assets|183,707|12,480|196,187|
|24.|Financial|instruments|
|The|carrying|amount|for each|category|of|financial|instrument|is|as|follows:|
|2021|2020|
|£|£|
|Financlal|assets|measured|at|falr value through|income and|expenditure|
|Financial|assets|measured|at|fair value|through|income|and|
|expenditure|102,632|98,123|
|Financial|liabilities|measured|at|fair value through|income|and|expenditure|
|Financial|liabilities|measured|at|fair|value|through|income|and|
|expenditure|-|Trade|Creditors|23,456|28,482|
|Financial|liabilities|measured|at|fair value|through|income|and|
|expenditure|-|Accruals|8,809|4,502|
|32,265|32,984|
|25.|Analysis|of changes|in|net debt|
|At|
|At1|Apr 2020|Cashflows|31|Mar 2021|
|£|£|£|
|Cash|at bank and|in|hand|92,922|153,955|246,877|
----- End of picture text -----
32
aa €
Living Without Abuse
Company Limited by Guarantee
Notes to the Financial Statements (continueg)
Year ended 31 March 2021
26. Operating lease commitments
| The total future minimum lease payments under non-cancellable operating leases are as follows: | The total future minimum lease payments under non-cancellable operating leases are as follows: | The total future minimum lease payments under non-cancellable operating leases are as follows: |
|---|---|---|
| 2021 | 2020 | |
| £ | £ | |
| Not laterthan 1 year | 21,923 | 13,656 |
| Laterthan 1 year and not laterthan 5 years | 14,944 | 9,323 |
| 36,867 | 22,979 |
Other Financial commitments less than 1 year include; phone system, photocopier leases and the rental agreement for two offices
Greater than one year includes the remaining lease as per the contract and a photocopier lease.
33