Charlty registratlon number 1121923 Company registration number 05908380 (England and Wales) LIVING WITHOUT ABUSE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
LIVING WITHOUT ABUSE LEGALAND ADMINISTRATIVE INFORMATION Trustees Mrs PA Barton Ms R Balac Dr R M Sinclair Ms C A Jacobs Ms J Loake (Appointed 23 Aprll 2024) Senior management D Hughes J Kaw8cki Chief ExecUve Ofter Finance & Communications Manager Charfty number 1121923 Company number 05908380 Reglstsred office 42 Glebe Street Loughborough Lelcestershire LE11 1JR Auditor Rogers Spencer Newstead House Pelham Road Nottingham NG5 1AP Bankers Barclays Bank plc L8iC8St8r Town Square 2 Lel¢ester LE87 2BB HSBC Bank plc 41 Market Place Loughborough LE113EJ Loughborough Building Society 4 High Street Loughborough LE112PY
LIVING WITHOUT ABUSE CONTENTS Page Trustees, report Statement of Trustees. responsibilities Indep8nd8nt auditorfs report 7-10 statement of financial activiiies 11 Balance sheet 12 Statement of Gash tlows 13 Notes to the financial statements 14-27
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Structure. governance and management The TteeS present their report and accounts for the year ended 31 March 2024. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the chariV$ goveming document. the Companies Act 2006 and the Statsment of Recommended Prartice. "Accounting and Reporting by Charities" issued in March 2005. The charity is a company limtted by guarantee and is govemed 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 Unit 1. Chamwood Business Park North Road Loughborough LE11 1UQ The address of ts register8d office is: Newstead House Pelham Road Nottingham NG5 1AP The Trust88s, who are also the Trustees for the purpose of company law, and served during th8 year and up to the date of signing wer8.. Christine Jacobs Dr Ruth Sindair Radmila Balac Patrlcla Barton Jane Loake (appointed 23 April 2024) The organisation is wn by a Board of TTUStees, 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 manageTnent 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 artual 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. The indudion and training of Trustees 15 included in the Board of Trustees Policy. Pay setting and remuneration of management (and all staffj Is the responsibilty of the Board of Trustees. Remuneration is benchmarked against local and national peer services. This 15 SUPPOrted by membership of WAFE Iwomen's Aid Federation of England) who regularly provided reports on current best practice for salary grading. All staff are paid above the living wage. The organisational struclure is as follows.. We are members of WAFE and they provide information and advice on policy development as well any changes in legislation or best pracllce guidelines that may impacl on organisatlonal pcli¢ies and procedures,
LIVING WITHOUT ABUSE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Frontline senfjces 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 delNery. The servi Managers and administrative staff are managed by the Chief Executive. who is Ihe strategic lead. The Board of Trustees have overall govemance, including line manag8ment of the Chief ExetIVe. 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 Ixrrent 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, H8ad of Fundraising, HR Assistant and the Operational Manager who supervises the olher Managers and Team Leaders, who supeISe the other paid staff and volunteers In their respective rol88. The Trustees have Considered the risks to which the Charity is exposed and are satisfied that systems are in place to mltlgate exposure to the major risks. The Trustees have established a reservo policy to protsct the continuatlon of its activitles should current funding c8as8 and altemative fundlng have to bs sought. The strategy of the Trustees is to build reserves to the 18vels required,. to explore altemativ8, sustainabl8 funding such as social enterprise and investment; and to develop the work of of the Fundralslng Cowordinators. ObJe¢tlves and actlvltlgs The Trustees have paid due regard to guidance Issued by the Charlty Commission in decidlng what actlvlties the charity should undertake, The objects are.. For the public benefft to relieve the distress of any person suffering from domestic abuse, which shall indude physical. economio, emotional, spiritual, sexual or psychological abuse. - To raise awareness of the effect of domestic abuse. - To researth the issue of dornestic 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 exp8riencing domestic andlor sexual abuse across Leicester. Leicestershire and Rutland. This is achieved by the direct delivery of serwces to victimlsurvivors. as well as awareness raising and provision of training. The strategy for achieving this is through maintaining Current services. reviewing and analysing effectiven8ss and developing new seTrices to meet the identified need. Each servl¢elproject has establlshed perfomano indicators agalnst which suc¢ess Is measured. The charity's income includes d8signated and restrlcted funds held on trust for sp8cific purposes which benefit the public. The details of Ihese services are as follows..
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Desl nated Chamwood BC Outreach - The Chamwood Outreach project works with anyone (male or female) exp8riencing any fom of domestic abuse. Outreach Servlces provided practical and emotional support, as well as information, advice and guidance to vlctims of abuse in the communlty. The Outreach project is a local authority funded ser4lce. Chamwood BC Othor- thls provides funding for a Family Support Worker, Sexual Violence Worker and Housing Link worker to cover the Chamwood communty. Clty Family Servl¢e - Funded by L81C8Ster City Council, LWA offer support to children, young people and parents in Leicester City who have experiend dom8stic andlor sexual abuse. DALS Clty - Domestic Abuse Looality seprfi covering Leicester Cty. This is a new contract which replaces our previous fundlng under the UAVA consortium in the City. Community-based support for adult survivors of domestlc abuse. funded by the Clty Council. DALS City DA - Funding for bNO Houslng Link Workers to work in partnership wlth Lelcester City Housing Department to support survivors Wlth housing issues. DALS County & Rutland - Domestic Abuse Locality Service covering Leicestershire and Rutland Counties. This 1$ a new ¢ontract which replaces our prevlous funding und8r the UAVA consortium in the Counties. Community-based support for adult SUDiivors of domestic abuse, funded by Leic8St8rshire County Council and Rutland County Council. County DA Activity Fund - Fundlng from Leicestershire County Council from the Domestic Abus8 Act related funding. Support indudes services for children and adults. IDVA Pllot- Fundlng for Leicester City Council to provide accommodation related support to high-risk young people who cannot a¢¢ess refuge. Mental Health Servlce - Support for survivors across LLR who have had multiple police call outs for domestic abuse incidents. Mlnlsty of Justice (RSASS) - support for survivors of rape and sexual assault, Including children and young people, ac¥oss L8icesler, Lei¢estershire and Rutland. This includes a specifi¢ serwce, The Amber Project, as well as supportlng our wider $8xual violence support services. Honry Smith - Funding for Iwo Outreach Work8rs covering LLR, providing pradiral and emollonal support to adult survivors. Pollce and Crfme Commi8slonor - Project 360 - Based wthin LeistershIr@ Police and funded by the OPCC. LWA provides supports to vlctims of abuse who have had multiple poli call outs in the previous year. Pollce and Crlme Commi¥sionor IDVAIISVA - Additional money for IDVA and ISVA, plus emergency funding for overtime across the services. Pollco and Crlme Commisslonor Pregnancy & Matsmlty - Funding for an Outreach Worker covering LLR, providing practFcal 8nd emotional support to sur*iivors who are pregnant or have a child under one.
LIVING WITHOUT ABUSE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Restricted Funds Natlonal Lottery Community Fund - FN&year fvnding from the Natlonal Lottery to provid8 Outreach seNices In Leicestershire. Job8 22 Ltd - Funding to support the Volunteer Programme, induding funding the Volunteer Coordinator and Béfriending Coordinator, Sevem Trent Community Fund - funding to help comFlete our office refurbishment for the staffldient mentsl health and wellbeing project. Surviving Economic Abuse - funding to support a partnership with national charfty Survimng Economic Abuse. to improve sep4ices locally for financial abuse survivors. Significant Activities Signrficant activities indude the delivery of one to one and group Work with adums, 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 victimlsurvivors. by skilling up other professionals so they better support victiml sU1VOrS. 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 Tmstees are volunteers. They take overall lead on all matters of govemance 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. Achievements and perfom)an¢e As aY$. our greatest achlevement in 2023r24 was the improved outcomes we achieved with survivors of domestic and sexual abuse across Leicest&r City, Leicestershire and Rutland. Thls year significant achievements included renewing our MOJ funding for sexual violence services and developlng a new Housing Link Worker role with both the Cty Council and Charnwood Borough Council, provlding specialist housing relatèd support. These workers are co-locating wlth the Local Authority Housing departments to help survivors in a time of crlsls. Th8 cost-of4tvlng crisis made this one of our toughest years for fvndraising, however we were deligmed when the heavy metal band, Metallica, chose LWA for a £40,c)0 donatlon when headlining the Download Festival. In November 2023 we held our first Expression of Freedom Arts Project which included a wrde range of art workshops and three art exhibitions. We had over 3200 visltors to the event and feedback was ovenyhelmingly positive. We are now exploring how we can bulld on this iniiial success. Other significant developments indude renewing our Sexual violen Services Accreditation Mark with Limecutture and moving our main office in Loughborough to a much more suitabl8 location. Financial review Income forthe year was £1.75 million against a budget of£1.74 million and expenditure for the year came in at £1.8 million against a budget of £1.87 million. Whilst there was a deficit of £46K this was due largely to the downtum in fundraising income as a consequence of the cost of living crisis. Income was largely derived from 19 fvnding grants that were received through the year. The charity holds designated, restricted and unrestricted funds. The policy of the charity is to hold free rèserves equivalent to cover month's salary costs, plus lease and contract liabilitiès {approximalely £350,000). The charity has total unrestricted funds Carried forward of £376.564. The unrestricted lund of £376,564 has been built up over the years from fundraising, donations. training income and bank interest. We have continued to grow our reserves and strengthen our financial position.
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future periods Due to the pressures of the national financial crisis a priority for the coming year is to consult with funders to ensu multi-year funding has adequale inflationary increases included. This may result in the early r&commi5sioning of r>ome contracts. We will also be reviewing our fundraising programme to ensure we are fo¢us8d on profitable events and reduclng the need to nCe1 events. We hope to further develop the work we have started with Surviving Economic Abuse and to develop a new project which supports all survivors, thos8 that have used our servlces and those that haven't, to ensure their voice is heard in the planning and development of seprfices. both our own services and those of our partners. Auditor A resolution proposing that Rogers Spencer Ltd be reappointed as independent auditors of the company will be put to the members. On behalf of the board of Trustees: The Trustees, report was approved by the Board of Twstees. Dr R M Sindair TnvJtee Date: 3010912024
LIVING WITHOUT ABUSE STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustee5 {who are also directors of Living Without Abuse for the purposes of company law) are responsible for preparing the Trustees. Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generalty Accepted Accounting Practice). Company law requires the trustees to prepare financlal slatements for each financial year. Under company law the Iwstees musl not approve the financial statements unless they are satisfied that they give a true and fair view of the Stste of affairs of the charltable company and of the incoming SOurceS and application of resources, induding the income and expenditure, of the charitable company for that period. In preparing these financial statsments, the trustees are requlred to: seled suitable a¢counting policies and Ihen apply them consistently, obseNe tha methods and principles In the Charities SORP 2019 (FRS 102); make judgements and 8Stimates that are reasonatle and prudent", prepare the financial statements on the going nCern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting reo)rds that disdose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit Infomation of whith the charitable company's auditor Is unaware: and the twstees have taken all steps that they ought to have taken to make themselves aware of any relevant audit infomation end to establish thal the auditor is aware of that information.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LIVING WITHOUT ABUSE Opinion We have audited the financial statements of Living Without Abuse (the 'charity') for the year ended 31 March 2024 whith comprise the statement of financial activllies. Ihe balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom A¢oounting Standards, including FinanGial Reporting Standard 102 The Financial RePOng Standard applicable in the UK and RépubliG of Ireland (United K']ngdom Generally Accepted Accounting Practice). In our opinion. the financial stalements.. give a true and fair view of the state ol the charitable companys affairs as at 31 March 2024 and of ils incoming resources and application of reSoUrs. including its income and expendilure. for the year then ended: have been properly prepad In accordance with Uniied lfjngdom Generally Accepted Accounting Practice., and have been prepared in accordance wilh the reqU1ments of the Companies Acl 2006. Basls for oplnlon We Conducted our audit in accordance with Intemational StarKJards on Auditing (UK) (ISAS {UK)) and applicabl8 law. Our responsibilities under those Standards are further described in th8 Auditorfs responsibilities for the audit of the financial statements section of our r8POrt. We are independent of Ihe charity in accofdance wilh the ethical requirements that are relevant to our audit of the financial statements in the UK, including th8 FRC'S Ethical Standard. and we have fulfilled our other elhlcal r8sponsibiliti8s in accordance with these requirements. We b81i8ve that the audlt evidence we hav8 obtained is sufficient and appropriate to provide a basis for our oplnlon. Con¢lu8lons rolating to going conGgrn In auditing the financial statements, we have conduded that the Truste8s' use of the going concem basis of accounting In the preparation of the financial statements is appropriat8. Based on the work we have perfomied, we have not identifEd any material uncertainties relating to ev8nts or conditions that, individually or collectively, may cast significant doubt on the charfty's ability to Continue as a going concem for a period of at least twelve months from when the financial statements are authorfsed for issue. Our responsibilities and the responsibilities of the Trustees 1th respect to going concem are described in the relevant sections of this report. Other infomiadon The other infomation comprises the infomiation included in Ihe annual report other than the financial statements and our auditoffs report thereon. The Trustees are responsible for the other information contained within the annual report. 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 fomi of assurance conclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is mateTially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsisten(aes or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If. based on the work we have perfomied, we condude that there is a material misstatement of this other infomiation. we are required to r8POrt that fact. We have nothing to report in this regard. Oplnlons on othor mattern prescribed by the Companles Act 2006 In our opinlon, based on the work undertaken in the course of our audit: the information given in the Trusle8s' report for the financlal yèar for which th8 financial slatements are prepared. which includes the directors. report pr8pared for the purposes of company law: is consistent with the financial stal8ments'. and the dlre¢tors' report included within the Trustees, report has been prepared in accordance wilh applicable legal requirements.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LIVING WITHOUT ABUSE Matters on which we are required to report by oxcoption In the Irght of the knowledge and understanding of the chanfy and its environment obtained in the course of the audit. we have not identified material misstatements in the directors. report included within the Tru5tees' report. We have nothing to report in respect of the following matters in relation to whith the Companies Act 2(MJ6 requires us to report to you if. in our opinion: adequate accounling records have not been kept. or retums adequate for our audit have not been recelved from branches nol visited by us: or the financial statem8nts are not in agreement with the accounting reo)rds and returns: or certain disclosures of trustees, remuneration specified by law are not made., or we hav8 not received all the Information and explanations w8 r8qulre for our aud1( or the Trustees were not entiued to prepar8 the financial statements In a¢¢ordance with the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees, report arKI from the requlrement to prepare a strategic report. Rosponslbllltles of Trustses As explained rnore fully in the statement of Trusl8es' responsibilities, the Trustees. who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial ststements and for being satisfied that they give a true and fair view. and for such intemal control as the Trustees delermine is necessary to enable the weparation of finanoal statements Ihat are free from malerial 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 concem. disdosing, as applicable, matters related to going concem and using the going concem basis of accounting unless the Tmstees either intend to IiquKlate the tharitable company or to ase operations. or have no realistic altemative but to do so. Auditorfs responsibililies for the audit of the financial statements Our objectÈves are to obtsin reasonable assufdnce about whether the financial statements as a whole are free from material misstatemen( whether due to fraud or eOr, and to issue an auditorfs report that indud8s our opinion. Reasonable assurance is a high level of assurance but 16 not a guarantee that an audit conducted in accordance with ISAS (UK) will aTrNays deteca a material misstatement when it exists. Misstatements Can arise from fraud or error and are considered material if, indlvldually or in the aggregate, they could reasonabty be expected to influenc8 the economic decisions of users taken on the basls of these financial statements.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LIVING wrrHOUT ABUSE Irregularities. Induding fraud, ar8 instsnces of non-compllance with laws and regulations. We design procedures In line with our responsibllllles, outlined abov8, to detect material misstatements in respect of irregularities, induding fraud. The extent to which our procedures are capable of detecting irregularities, Including fraud 1$ detailed b810w. The audlt was conducted in a manner thal that was Capable of det8Cting fraud iegUlarl11e$. Systems were estsblished and revlewed and testing of financial transactions has taken place. Nothing has come to light that was of concem. As part of an audit in accordance with ISAS {UK). we exercise professional judgment and malntaln professional s¢epticism throughout the audit. W8 also.. Identify and assess the risks of material misstatement of the financial statements, whether du8 to fraud or error. design and perfom audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basls for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resultlng from error, as fraud may involve collusion, forgery, intentional omlsslons, misrepresentalions, or the override of Internal control. Obtain an understanding of internal control relevant to the audii in order to design audit prOdureS that are approprfate In the circumstances, but not far the purpose of expressing an opinion on the effectiveness of the Intemal control. Evaluate the appropriateness of accountlng policies used and the reasonableness of accounting estimates and related dis¢losure8 made by the trustees. Conclude on the approprfaten8ss of the trust88s' use of the going concern basis of accounting and, based on Ihe audit ewden¢e obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charitls ablllty to continue as a going con¢em. If we condude that a material uncertainty exists, We are required to draw attention in our audito¢8 report to the related disclosures in the flnancial statements or, rf such disdosures are Inadequate, to modify our opinion, Our conclusions are based on the audit evidence obtained up to the data of our auditorfs report. Howèver, future events or conditions may cause the charity lo cease to continue as a going concem. Evaluate the overall presentation, structure and content of the financial statements, induding the disclosures, and whether the financial ststements represent the underlylng transactions and 8vents in manner that achieves fair presentatlon. We assessed the susceptibility of th8 charity'5 financial statements to material misstat8ment, induding obtaining an understsnding of how fraud mlght occur, by Making enquiri88 of management as to where they ¢onsidered there was susceptiblllty to fraud, their knowledge of actual, suspected and alleged fraud; Considering the intemal Controls in plac8 to mitigate risks of fraud and non-compliance with laws and regulations., and Understanding the design of the charity's remuneration pollcies To address the risk of fraud through management bias and ovettide of ¢ontrols, we.. Performed analytical procedure$ to identify any unusual or unexpeci8d relationships., Tested journal entries to identify unusual transactions., Investigated th8 rationale behind significant or unusual transactions. We communicate with those charged with gov8mance regarding, among other matters, th8 planned scope and timing of th8 audit and signrficant audit findings, induding any significant deficiencles in internal control that we Identify duding our audit.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LIVING WITHOUT ABUSE Use of our report This pOrt is made solely to the ¢harltable company's members. as a body, in a¢¢ordance with Chapter 3 of Part 18 of the Companies Ad 2006. Our audit work has been undertaken so that we might state to the charitable company's members Ihose matters we are required to state to them In an auditols rep¢)rt and for no other purpose. To the fullest extent pennitted by law, we do not a¢pt or assume responsibility to aryone other than the charitable company and the ¢haritable co have fomed. any's members as a body, for our audit work. for this report or for the opinions we M8lvln Balloy FCCA DChA (Senlor Statutory Audltor) for and on behalf of Rogers Spencer Chartored A¢¢ountants ststutory Audltor Newstead House Pelham Road Nottingham NG5 1AP 10-
LIVING WITHOUT ABUSE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrlctsd RastrSctod funds funds 2024 2024 Tolal Unrestri¢t8d Rostricted funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacie5 Other trading activities Investrnents Other income 1,607.068 12,617 24,420 4.801 103.762 1.710.830 12,617 24,420 4,801 1,641,514 33,844 5.574 3,516 76,322 1.717,836 33,844 5.574 3,516 Total Income 1,648,906 103,762 1,752,668 1,684,448 76,322 1,760,770 Expendlturn on: Raislng funds Charitable activltSes 32,152 1,873,510 32,152 92,997 1,766,507 11,001 1,415,427 11,001 63,035 1,478,462 Total oxpendlturn 1,705,682 92,997 1,798,659 1,428,428 83,035 1,489,463 Not incomellexpendlture) and movement in funds (56,756) 10.765 (45,991) 258,020 13.287 271,3Q7 Reconciliauon of funds: Fund balances at 1 April 2023 600,351 30.190 630,541 342,331 16.903 359.234 Fund balances at 31 March 2024 543,595 40,955 584,550 600,351 30,190 630.541 The statement of tlnancial activities indudes all gains and losses recognised in the year. All Income and expenditure derive from continuing actlvities. 11
LIVING WITHOUT ABUSE BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Note$ Flxed assots Intangible assets Tangible assets 14 15 4,871 31.634 9,396 45,558 36.505 CuTrnt assets Debtors Cash at bank and in hand 16 178,833 465,775 140,934 673.657 644.608 814.591 Creditors: amounts falling due within one year 17 (96,563) (239,004) Net current a¥sets 548.045 575.587 Total assets less current Ilabilities I net assets 584.550 630,541 The funds of the charfty Restricted income funds Unrestricted funds 19 40.955 543,595 30,190 600,351 584.550 630.541 The finanaal statements were approved by the Trustees on 2510912024 Dr R M Sinclair Trustee Cornpany registration number 05908380 (Engl8nd and Wales) 12-
LIVING WITHOUT ABUSE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Note5 Cash flows trom operating activities Cash (absorbed by)Igenerated from operation8 24 {224.220) 402.839 Investlng activities Purchase of intangible assets Purchase of tangible fixed assets Investment income received (13,575) (47.317) 5.574 (8,082) 24,420 Net cash generated froml(u8ed in} investlng a¢tivltle$ 16,338 (55,318) Npt (decyeaselfincrease in cash and cash equivalents {207.882) 347,521 Cash and cash equivalents at beginning of year 673.657 326,136 Cash and c•$h equtvalents at end of year 465.775 673,657 13-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Charfty Inforniatlon Llvlng Wthout Abuse Is a private company limited by guarantee incorporated in England and Wales. The registered office is 42 Glebe Street. Loughborough. Leicestershire, LE111 JR. 1.1 Accounllng ¢onvontlon The financial statements have been prepared in a¢¢ordance with the charity's governing docMent, the Companies Act 2006. FRS 102 °The Financial Reporting Standard applicable in the UK and Republic of Ireland. fFRS 102) and the Charities SORP 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their ac¢ounts in accordance with the Finandal Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (8ff8ctiV8 1 January 2019). The charity is a Public B8nefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financaal statements have been prepared on the historical cost basis. 1.2 Going coneern At th8 tim8 of approving the financlal statements, trie Trustee8 have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees contlnue to adopt the going concern basis of a¢¢ounting in preparfng the financial statements. 1.3 Charitablo funds Unrestricted funds are available for use at the discretion of the TNstees in furtherance of their charitable objectlves. Designated funds are unrestricted frjnds eamiarked by the twstees for particular future project or commitment. Restricted funds are subject to restrictions on their expenditure dedared by the donor or through the temis of an appeal. 1A Incom All incoming resources are included in the 5tstement of financial activities when entitlèment has passed to the charlty,. it is probabl8 that the economic benefits associated with thè transaction wlll flow to the charity and the amount can be reliably measured. The fallowing specific policA8S are applied to particular Categories of income: Income from donations or grants is recognised when there is evidence of 8ntidement to the giffj receipt is probab18 and its amount can be measured reliabty. legacy income is recognlsed when recaipt is probable and entitl8m8nt Is established. Income from donated goods is measured at the fair value of the goods unless this 18 impractlcal to measure reliably, in which case the value is derlved from the cost to the donor or the estimated resale value, Donated facilities and services are recognised In the accounts when received rf the value can be reliably m8asur8d. No amounts are included for the contribution of gen8ral volunteers. income from contracts for the supply of solC8S is re¢ognised with the delivery of the contracted service. This is dassified as unrestricted funds unless there is a contractual requirement for it to be spent on partlcular purpose and returned if unspent, in which case it may be regarded as restricted. 14-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcieg {Conllnuod 1.6 Expendlture Expenditure is recognised on an accruals basls as a liabilty is in(rred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headlngs of the statemont of financial activities to whl¢h it relates: expenditure on raising funds includes the costs of all fundraising activities, events. noncharitable tradlng 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 govemance of the charlty apportioned to charitable activities. othor expenditure includes all expenditure that is neilher related to raising fvnds for the charity n(x part of its 8xpenditure on charitable aGtivities. All costs are allocated to expenditure cat8gories retlecting the use of the resource. DireGt Costs attributable to a single activity arè allocated dlrectly to that activity. Shared costs are apportioned betw88n th8 activities they contribute to on a reasonable, justifiable and consistent basis. 1.6 Resoarch and development expendlture Research expenditure is written off agalnst profits in the year in whidi it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feaslbility can be dèmonstrated. 1.7 Intanglble fixed a880ts other than goodwill Intangible assets acquired separat81y from a business are recognised at cost and are 5ubsequentty measured at cost less accumulaled amortisation and accumulated impairment losses. Intangible as$èls acquired on business MbinatIonS are rocognised separately from goodwill at the acquisition date where it is probable that the expected future e¢onomic benefrt5 that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably. the intangible asset arises from contractual or other legal rlghts: and the intangible asset is separable from the entity. Amortisation is recognised so as to write off Ihe cost or valualion of assets18S8 their residual values over thelr useful lives on the followlng bases.. Computer Sothvare 330A Straight line 1.8 Tanglble fixed assets Tangible flxed asset$ ar8 initially measured at cost and subsequently measured at cost or valuallon. net of deprèciation and any impairment losses. Depre¢lation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Office Equipment Fixtures and flttings Computers 33% Straight line 330A Stralght line 33OA Straight line The gain or loss arising on the disposal of an asset is detennined as the difference between the sale proceeds and the ¢arrying value of the asset, and is recognised in the statement of financial activities. 15-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting polldes {Contlnued) 1.9 Impalmwnt of fixed assets A review for indicators of Impairment is carried out at each reportlng date, with tho recoverable amount being estimated where such indi¢ators exist. Where th8 carrylng value exceeds the re¢overable amount, the asset is impaired accordingty. Prior impaimients are also Teviewed for possible reversal at each reporting date. For the purposes of Impainnent testlng. when it is not POS8lble to estimate the recoverable amount of an individual asset. an estimate Is made of the recoveratle amount of the cash generating unit to whlch the asset b81ongs. The ¢ash-generating unit is the smallest identffiable group of assets that indudes Ihe a$5et and generates cash infiows that largely independent of the cash infiows from other assets or groups of assets. For Impainnent testing of goodwill, the goodwill acquired in a busin8ss ¢ombinatlon is, from th8 a¢quisition date, allocated lo ea¢h of th8 ¢ash-generating units that are expected to benefit from the synergies of the combination, irresp8ctlv8 ofwhether other assets or liabilities of the Charity are assigned to those units. 1.10 Cash and cash equivalents Cash and ¢a$h equivalents indude cash in hand. deposits held at call with banks, other short-tem) liquid InVeMentS with original maturities of three months or Jess, and bank overdrafts. Bank overdrafts are shown within borrowings in CUent liabllltles. 1.11 Financlal instruments The diarity has elected to appty the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issue8. of FRS 102 to all of its financial instrument$. Financial instruments are recognised In the charity's balanc8 sheet when the charty becomes party to the contractual provisions of the Instrument. Financial assets and Ilabllities are offset, with the net amounts presented in the finan¢Fal statements, when there is a legalty enforceable right to S81 off the recognlsed amounts and there is an intenllon to settle on a net basls or to realise the asset and settle the liabllity simultaneousty. Bas1¢ financial assets Basic financial assets. which indude debtors and cash and bank balance$, are initially measured at transaction pri¢e induding transaction costs and are subsequently Carrled at amortised cost using the effective interest method unless the arrangem8nt constitutes a financing transaction, where the transadion is measured at the present value of the future re¢elpts discounted at a market rate of interest. Financial assets classified as re¢eivable within one year are not amortised. Bas1¢ financialllabilities Basic financial liabilitles, induding credltors and bank loans are Inltially re(yJgnlsed at transactlon price unless the aangement constiiuies a financing transaction. Whe the debt Instrument is measured at the present Value of the future payments discounted at a market rate of Interest. Financial liabilities dassified as payable withln one year are not amortised. Debt instruments are subsequentty carried at amortised cost, using the 8ffe¢tive interest rate method. Trade (xeditors are obllgatlons to pay for goods or ser¥1$ that have been acqulred in the ordinary course of operations from suppliers. Amounts payable are classlfied as current liablllties rf payment is due wlthin on8 year or less. If noc they are presented as non-¢utrent liabilitles. Trade creditOTS are recognlsed initially at transaction pri and subsequently measured at amortlsed cost using the effective interest method. Dere¢ognltlon of financial Ilabllities Financial liabilit18s are derecognised when the charity's ntraCtual obligations expire or are discharged or cancelled. 16-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ACCOUnng policie$ (Continued) 1.12 Employee benefits The Cost of any unused holiday entitlement is recognised in the period in which the employee's servic88 ar8 received. Temiination beneffts are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.13 Retirement beneflts 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 lo be settled wholly within 12 months of the end of the reporttng date in which the employees render the related serviGe, the liabilty 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. 1.14 LeaBes Lease payments are recognised as an expense over the lease temi on a straight-line basis. The aggregate benefrt of lease incentives is recognised as a reduction to expense over the lease tenn, on 8 8traight4ine basis. Crltlcal a¢¢ounting estimatss and ludgaments In the application of the charity's accounting pollcles. the TNst888 are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilitl8S that are not readity apparent from other sources. The estimates and asso¢iat8d assumptions are bas8d on historical experience and other factors that are ¢onsid8red to be relevant. Actual results may differ from these estimates. Th8 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to a¢rnunting eslimates are recognised in the period in which the estimate is revised where the revision affects only that perlod, or in the period of the revisSon and future periods wher8 the revlslon affects both current and future periods. The significant judgements (apart from those involving estlmations) that management has made In th8 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. Overheads are allocated to funds on a basis which refiects each funds use of the fesources Income from donations and lega¢ies Unrestricted Restricted funds funds 2024 2024 Total Unrnstricted Restrictsd funds funds 2023 2023 Total 2024 2023 Donations and gifts ,Granls 65,089 1,541,979 65.089 103,762 1,645,741 21,760 1,619,754 21,760 76,322 1,696,076 1,607,068 103,762 1,710,830 1,641.514 76,322 1.717,836 17-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Incom• from donatlons and lega¢ies (Continued) Unrestri¢tod Restrictsd funds funds 2024 2024 Total Unrostrlcted Re*tricted funds funds 2023 2023 Total 2024 2023 Grants receivable for coro activitiès DALS 1- City 250.716 DALS 2_County& Rudand CWOR Leciester City Council - famity seNices Lottery- family ser4lce Children in Need County DAAct Fund Mental Health Trust Ministy of Justice- RSASS IDVA Pilot Henry Smtth 1 General Grants PCC Leicester 1 PCC- P360 250.716 224.811 224,811 314,882 78,949 314.882 76.949 314.882 40,013 314,882 40.013 179,474 179,474 61,293 179,659 179.659 61,593 47,056 175.000 80,527 61,293 61,593 47,056 175,000 80,527 175,000 39,527 175.000 39.527 177.968 66,225 57,250 177,968 86,225 57.250 42,469 65,885 138.103 228,561 66,225 40,775 29,355 42,921 151,949 228.561 68,225 40,775 42,469 14,729 65.885 138,103 42.921 151.949 1,541,979 103.762 1.645,741 1,621,734 76,322 1,698,056 Income from other trnding activities Unrestricted Unrestrlcted funds funds 2024 2023 Fundraislng events 12,617 33,844 Incomo from investments Unrestrlcted Unrestrlctsd fund$ funds 2024 2023 Other income 24,420 5,574 18-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Other income Unrostrieted Unrestricted funds funds 2024 2023 GiftAid Training & Placement Student 1,831 2,970 1,536 1,980 4.801 3,516 Expenditure on rnising funds Unrestricted Unrestricted funds funds 2024 2023 Fundraislng and publlclty staging fundraising events 32,152 11.001 19-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendltur• on charitablo actlvltl•s 2024 2024 2024 2023 2023 2023 Direct costs General Henry Smtth Chamwood Outr8ach County DA activity fund Famity Servlce PCC: Projed 360 Ministry of Justice RSASS Children in Need Mental Health Trust DALS 1 IDVA Pilot DALS 2 PCC Leicestershire 1 Garfield Weston Chamwood BC - other DALS Clty DA PCC- P&M Lottery Famity Funding Other 9,589 51,077 38,440 158,088 198,970 130,787 9,589 51,077 38,440 158,086 198,970 130.787 1,948 36,239 32,635 122,299 165,361 86,882 1,948 36.239 32.635 122,299 165,381 66.882 223,497 12.564 61,637 267,721 47,244 345,798 23,377 223,497 12,564 61,637 267,721 47,244 345,798 23,377 179,282 30,602 57,292 222,639 85,053 304,892 40,035 24.758 179,282 30,602 57.292 222.639 65,053 304.892 40.035 24.758 29,019 27,461 34,723 43,795 48,292 29.019 27.461 34.723 43,795 48,292 52,770 59,553 52,770 59,553 1,752,077 Share of support and govomanco cost3 Isee note 9) Governance 14,430 1.752,077 1,462,240 1.462.240 14.430 16,222 16,222 1.752.077 14.430 1,766,507 1.462,240 16,222 1.478.462 Anatysis by fund Unrestrlcted fvnds Restricted funds 1,659,990 92,087 13,520 1.673,510 910 92,997 1,399,800 62.440 15,627 1,415,427 595 63,035 1,752,077 14,430 1,766.507 1,462,240 16,222 1,478,462 Support costs allo¢ated to activities 2024 2023 Goveman¢e costs 14,430 16,222 Analysed between: Accounts fee Audlt fee 2,130 12,300 1,854 14,368 14,430 16,222 -20-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Net movement in funds 2024 2023 The net movement in funds is stated after chargingl{crediting): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fLxed assets Amortisation of intangible assets 12,300 22,007 4,525 14,368 18.673 4.179 11 Trustegs None of the Trustees (or any persons connected with thern} received any remuneration or beneffts from the charity during the year. 12 Employees The average head Unt of employees during th8 year was 60 (2023:5n. The averag8 number of full-time equivalent employees during the year is analysed as folltMIS: 2024 2023 Number Number Grant Funding Fundraising Management and Adminlstration 52 52 Total 60 57 Employment costs 2024 2023 Wages and salaries Other pension costs 1,384,414 42,854 1,200,758 37,806 1,427,268 1,238,564 Ther8 were no employees whose annual rèmuneration was more than £60,000. Remuneration of key managemont personnol The remuneration of key management personnel was as follows: 2024 2023 Aggregate compensation 91,473 83,850 13 Taxation The charity Is exempt from tax8tion on its activities because all its incom8 15 appli8d for charitable purposes. 21
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 14 Intangible fixed a880ts Coruter Soflw•r¥ At 1 April 2023 and 31 Marth 2024 17,169 Amortlsallon and lmpa1rnnt At 1 April 2023 Amortisation ¢harged for the year 7,773 4.525 At 31 March 2024 12.298 Carylng amount At 31 March 2024 4.871 At 31 March 2023 9,396 15 Tangible flxed assets Flxturnts and Computers fltting¥ T¢)t*l Cost At 1 Aprfl 2023 Additions 9,752 1,602 76.874 6.481 86,826 8,083 At 31 March 2024 11,354 83,355 94,709 Depreclation and Impalmient At 1 April 2023 Depreciation Charged in the year 9,043 673 32,025 21,334 41,088 22,007 At 31 March 2024 9,716 53,359 63,075 Carying amount At 31 March 2024 1,838 29,996 31.634 At 31 March 2023 44,849 45,558 -22-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Debtor¥ 2024 2023 Amounts falling due wlthln one year: Trad8 debtors Accrued income Prepayments 27,131 133,351 18.351 16,120 108,324 16,490 178,833 140,934 17 Credftors: #mounts falling duo withln ono yoar 2024 2023 Notss other taxation and social security Deferr8d income Trade credbtors Accruals 23,092 40,681 16,912 15,878 19.517 191.870 10.105 17,512 18 96,563 239,004 18 Govemmont grants Deferred income is induded in th8 financial statements as follows: 2024 2023 Deferred income Is Included within: Current liabilities 40,881 191,870 Mov8ment8 in the year. Def8rred in¢om8 at 1 April 2023 Released from previous periods Resources deferred in the year 191 ,870 (191,870) 40,681 191,870 Deferred income at 31 March 2024 40,681 191,870 Deferred income represents income received during the current year for seNi¢e agreements that run Into future years. -23-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Restrlcted fund8 The restricted funds of the charlty comprise the unexpended balances of donatlons and grants h8ld on trust subject to spe¢lfic conditions by donors as to how they may be used. At l Aprfl 2023 Incomlng Rosoureos At 31 March resources Oxponded 2024 Sanctuary St James place Mr Unna & Dr Unna Rutland Loughborough Rotary Club Safe Lives Aviva Leics & Rutland Nursing Naiwest Circle fund Lelcestershire & Masonic charity asso Shire Grant Charity link National lottery- community fund Severn Trent- community fund Survivtng economlc abuse Jobs 22 Ltd CIF 2,632 (550) (71} 2,082 5,395 500 927 157 3.249 827 500 1,422 (495) {283) 3,249 827 182 225 7,000 19 8,228 (182) {118) 107 7,000 19 20,692 61.293 14,840 8.000 21,829 (48,829) (14,840) {8,000) {21.629> 30,190 103,762 (92,997) 40,955 -24-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Restrictsd funds (Continued) Previous year. At 1 Aprfl 2022 InGoming resources Resources At 31 March gxpended 2023 Lottery Family service Santuary Phoenix St James Place Charitable Trust Shire Grant Pet Project Mr Unna & Dr Unna Rutland Loughborough Rotary Club Chamwood Emergency Fund Safe Lives Ltd AVIVA Communty Fund Lel¢ & Rutland Nursing Association Natwest Cirde Fund Leicestershire & Masonic Charity Association Giasspool Charity TTUSt Charity Llnk Indepèndenrts at Home Cash for Kids 61,593 (53.365) 8.228 2.632 2,632 567 5.607 (567) (141) 5,466 7,000 7.000 103 500 {103) 500 2,187 1,000 (1,765) (340) 1.422 440 3,249 827 182 225 3,249 827 47 404 5,000 (4,865) (179) {950) {140) (300> (320) 950 159 300 320 19 16,903 76,322 63.035 30.190 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees ftir specific purposes. At 1 April 2023 Incomin9 resources Resources At 31 March expended 2024 General fund8 600.351 1,648,906 {1.705,682) 543,595 Previous year: At 1 Aprfl 2022 In¢omlng Re$ourc88 At 31 March resources oxpendod 2023 General funds 342,331 1,684,448 {1,426,428) 800,351 -25-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Analysls of net assets between fund8 Unrestrlcted fundg 2024 Reslricted funds 2024 Totsl 2024 At 31 March 2024: Intangible fixed assets Tgngible assets Current assetslolabillties) 4.871 31.634 507,090 4,871 31,634 548,045 40,955 543,595 40.955 584,550 Unrestrlcted funds 2023 Restrlcted funds 2023 Total 2023 At 31 Mar¢h 2023: Intangible fixed ass8ts Tangible assets Current assetsl(liabililies) 9.396 45.240 545.715 9,355 45,558 575,587 318 29,872 600,351 30,190 630.541 22 Operating lease commitrnents Less•• At the reporting end date the tharity had outstandlng commitments for future minimum lease payments undef non-cancellable operating18ases. which fall du8 as follows: 2024 2023 fjthin one year Behveen and five years 35.385 80,500 10,094 4,850 115,885 14,944 23 Related party transactions The were no disdosab18 related paty transactions durlng the year (2023- non8).
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 24 Cash g•nernted from oper4tlons 2024 2023 (Deficit}Isurpus for the year (45,991) 271,307 Adjustments for. Investment income recognised in ststement of financial activities Amortisation and impaitment of intangible assets Depreciation and impalmient of tsngible fixed assets (24,420) 4.525 22.007 (5.571) 4,179 18,673 Movements in working capital: {Inease)1decrea5e in debtors Increase in (xeditors {Decrease}fincrease in deferred income (37,9C(I) 8.748 (151,189} 25,881 4.654 83.716 Cash labsorbed byygener4tsd from operdllon3 {224,220) 402.839 Anatysis of changes In net fun(ts The ¢harity had no material debt during the year. -27-