Charity reglstrallon number 11219231England and Wales Company reglstration numbor 05908380 LIVING WITHOUT ABUSE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
LIVING WITHOUT ABUSE LEGAL AND ADMINISTRATIVE INFORMATION Trustoes Mrs P A Barton Ms R Balac Dr R M Sinclair Ms C AJacobs Ms J Loake (Appointed 23 April 2024) Senior management D Hughes J KaweGki Chlef Executive Offr Finance & Communications Manager (Stepped down as Finance Manager effective 1 April 2025) Beehive Accountsncy SeNice Limited Outsourced Finance Manager (Appointed 1 April 2025) Charity number 1121923 Company number 05908380 Registsrod offi¢e 42 Glebe Street Loughborough Leicestershir8 LE111JR Auditor Rogers Spencer Newstead Hous8 Pelham Road Nottingham NG5 1AP Bankers HSBC Bank plG 41 Market Place Loughborough LE113EJ Flagstone 1 st Floor, Clareville House 26-27 Oxendon Str8et London, SW1 Y 4EL
LIVING WITHOUT ABUSE CONTENTS Page Trustees, report Statement of Trustees, responsibilities Independent auditorfs report 7-10 Statement of financial activities 11 Balance sheet 12 Statement of cash fflows 13 Notes lo the financial statements 14-28
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 Structure, govemance and management The Trustees present their report and accounts for the year ended 31 March 2025. The a¢counts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charitys goveming document, the Companies Act 20 and the Statement of Recommended Practice, "Accounting and Reporting by Charities" issued in March 2005. The charity is a company limited by guarantee and is govemed by its Memorandum and Artides of Association dated 16 August 2006. The company is registered in England and Wales. number 059j8380.lts registered charity number is 1121923. The principal address IS: First Floor Unit 1. Chamwood Business Park North Road Loughborough LE111UQ The address of its registered office is: Newstead House Pelham Road Nottingham NG5 1AP The Trustees, who are also the Trustees for the purpose of company law, and who served during the year and up to the date of signing were.. Christine Jacobs Dr Ruth Sindair Radmila Balac Patricia Barton Jane Loake {appointed 23 April 2024) The organisation is by a Board of TTUStees. who 9ive their time voluntarily. The Board Gomprises 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 lrfe 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. The induction and training of Trustees is induded in the Board of Trustees Policy. Pay setting and remuneration of managernent (and all staffj Is the responsibilty of the Board of Trustees. Remuneration is benchmarked against local and national peer services. This is supported by membership of WAFE (Women'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 structure 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 pra¢tl¢e guidelines that may impact on organisational policies and procedures.
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Frontline seNlc8s are delivered primarily by paid staff, wlth the support of volunte8rs. The Frontline workers and volunteers are supported by a Service Manager, who oversees operational delivery. The Service Managers are managed by the Operational Manager, who Is the operational lead. The Operation81 Manager and administrative staff are managed by the Chief Executive, who Is the strategic lead. The Board of Trust8es have overall govemance. Indudlng line management of the Chief Execullve. 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 organlsation's current areas of work and future development plans. The Finance Manager dudng the year, 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. Wrth eff8Ct from 1 April 2025 the tharlty's finanos are now being managed by Beehlve. a dedicated finance team for the not-for-profit sector. The Chief Executlve manages the Administrator, Finance Manager, Head of Fundraising, HR Manag8r and the Operational Manager who supervlses the other Managers and Team Leaders, who superiise the 0th8r paid slaff and volunteers in their r8speGtive roles. The Trustees have consldered the risks to which the Charity is exposed and are satisfied that systems aro In place to mitigate exposure to the major rlsks. The Trustees have established a reserve policy to prot8Ct Ihe continuation of Its activities should current funding cease and alternative funding have to bs sought. The strategy of the Trustees is to build reserves to the levels required,. to explore attematlve, sustainable funding such as social enterprise and investment. and to develop the work of of the Fundraising C(y-ordinators, Objectlves and activities The Trust8es have paid due regard to guidanc8 issued by the Charlty Commission in deriding what actlvllles the charity should undertake, The objects are: For the publlc benefit to relieve the distress of any person suffering from dom88ti¢ abuse, which shall Include physical, economic, emotlonal, splrllual. sexual or psychological abuse. - To ralse awareness of the effect of domestic abuse. - To resear¢h the issue of domestic abus8. - To do all other such things as are necessary for the attainment of the abov8 Objects. The aim of the charity is to offer support to anyone experiencing domestic andlor sexual abuse across Leicester, LeIstershire and Rutland. This is achieved by th8 direct delivery of services to victimlsurvlvors, as well as awareness raising and provision of training. The strategy for achieving this is through maintaining current services, reviewing and anatysing effectivenass and developing new services lo meet the idèntified need. Each servicelproiect has established perfonnance indicators agalnst whl¢h success is maasured. The charity's income includ88 d8signaled and restricted funds held on trust for speclfic purposes which benefit the public. The details of these services are as follows..
LIVING WITHOUT ABUSE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Desi natsd Funds Charnwood BC Outreach The Chamwood Outreach projed works with anyone (male or female) experiencing any fomi of domestic abuse. Outreach Services provided practical and emotional support, as well as information. advice and guidance to victims of abuse in Ihe community. The Outreach project is a local authority funded service. Chamwood BC Other- this funding supports a Housing Link Worker, providing specialist 5UPPOrt to sur¥ivors with housing issue5 in Charnwood. The worker is CO-lo¢ated at Chamwood Borough Council. City Family Service - Funded by Leicester City Council, LWA offer support to children, young people and parents in Leicester City who have experienced domestic andlor sexual abuse. DALS City - Domestic Abuse Locality Service covering Leicester City. This is a new contract which replaces our previous funding under the UAVA consortium in the City. Community-based support for adult survivors of domestic abuse, funded by the City Council. DALS Clty DA - Funding for tsvo Houslng Link Workers to work in partnership with Leicester Clty Housing Department to support survivors with housing issues. DALS County & Rutland - Domestic Abus8 Locality Ser¥i¢e covering Leicestershlre and Rutland Counties. Community-based support for adult survlvors of domestic abuse. funded by Leicestershire County Council and Rutland County Council. County DA A¢tivlty Fund - Funding from Leicestershire County Coun¢ll from the Domestic Abus8 Act related funding. Support includes services for children and adults. IDVA Pllot- Funding for L8IC88t8r City Council to provide accommodation related support to high-risk young p80ple who cannot access refuge. Ivental Health Sorvice - Support for survivors across LLR who have had multiple police call outs for domestbc abuse incidents. Ministry of Justice (RSAS5) - support for suNivors of rape and sexual assault, Including children and young people, across Lei¢e5ter, Leicestershire and Rutland. This indudes a specific 5eMce, The Amber Project. as well as supporting our wider sexual violence support setvi¢e5. Henry Smith - Funding for two Outreach Workers covering LLR, providing practiGal and emotional support to adult survivors. Police and Crime Commissioner - Project 360 Based within Leicestershire Police and funded by the OPCC. LWA provides supports to victims of abuse who have had multiple police call outs in Ihe previous year. Police and Crfme Commissioner IDVAllsvA - Additional money for IDVA and ISVA, plus emergency funding for overtime across the servl¢es. Pollce and Crlmo Commissioner Pregnancy & Maternlty - Funding for an Outreach Worker covering LLR, providlng practical and emotional support to survivors who are pregnant or have a child under one. Safolive8 Ltd Echo Project- A Leicestershire project working lo ensure the voice of survlvors, adults and children, is heard in the planning and development of serIceS, including by our statutory Partners.
LIVING WITHOUT ABUSE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Restiicted Funds Nallonal Lottery Communlty Fund - FIYear funding from the National Lottery to provide Outreach Ser¥iS in Leicestershire. Jobs 22 Ltd - Funding to support the Volunteer Programm8, induding funding the Volunteer Coordinator and Befriending Coordinator. Survlvlng Economic Abuse - ndIng to support a partnership wilh national charity Survlvlng Economic Abuse, to improv8 services locally for finan(xal abuse survivors. The Clothwworkers Foundation- funding for new laptops Intelligent Eneryy- funding for starter packs for dients. Naiwest Circle Fund - funding to purchase essential items for dients. SignificantActivities Significant activities indude 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 Cfjntribute to the aims by dire(*ty supporting victimlsurvivors. by skilling up other professionals so they better support victiml survivors. helping thè public to recognise and respond to domestic abuse issues and increasing funds to meet the needs of dients. Volunleering is an important aspect of the organlsallon: all the Trustees are volunteers. Th8y take overall lead on all matters of govemance and provide the strategi¢ lead. Volunteers also play a significant role in the dellvery of services induding Gounselllng and Befriending, and they play a major role in running fijndraising events. A¢hieverMnts and perforniance As always, our greatest achiev8ment in 2024125 was the Improved outcomes we achieved with survlvors of domestic and s&xual abuse across Leicester City, Leicestershire and Ruuand. Thls year significanl achievements induded belng awarded the contract to deliver the Authentic Voice Coordinator proj8ct, Echo, In Lelcestershire in partnership with SafeLives. Thls Is a three project that aims to develop a network of sur4ivors who Can Contrlbute to the strategic and operational planning of local organisations, especially the statuary sector. LWA has employed tbvo Coordlnates. one for adults and one for children, to progress this work. Other significant dev8lopments include securing the Respect accredltation for male victim servic8s,' securlng approximately £10k for individual survivors. through the national Flee, and Future, Funds, to ensure financial barriers do rK)t prevent sur¥ivors from remaining in abusive relationships. Financial review Income for the year was £1.81 million against a budget of £1.74 million and expenditure for the year iame in at £1.76 million against a budget of £1.91 million. A sutplus for the year amounted to £55k to strengthen reserves to set us up well for next year, which is expected to be diffiaill due to in(Teasing employment st5. coupled with a continued challenging fundraising environmenl. Income was largely derived from 19 funding grants that were received through the year. The charity holds designated, restrided and unrestricted funds. The policy of the charity is to hold free reserves equivalent to cover iwo month's salary costs, plus lease and contraci liabilities (approximat8ty £350,000). The charity has total unrestrided funds carried forward of £429,039. The unrestricted reserves have been built up over the years from fundraising, donations. training income and bank interest. W8 have continued to grow our reserves and 51rengthen our financial position.
LIVING WITHOUT ABUSE TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Plans for future period5 During this year we successfully negotiated increased funding, in relation to inflation. for our core contracts, however this increase was agreed before Ihe changes in National Insurance were announced, effectively cancelling out the increase. The discussion however also conlributed to a decision to bring re-commissioning forward so contracts can be properly costed again. During the Coming year therefore re-commissioning will b8 a prioity for the organisation. Following a number of changes the Fundraislng Programme is building again. A5 well as hosting a number of events ourselves, will be support exiemal groups and companles to hold their own fundraising activities. Further development of the newly launched Authentic Voice project will also be a priority for the year. Auditor A resolution proposing that Rogers Sp8nc8r Ltd be reappointed as independenl auditors of the company will be put to the members. On behalf of the board of Trustees: The Tru5tees' report was approved by th8 Board of Trustees. Dr R M Sinclair Trustee
LIVING WITHOUT ABUSE STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees (who are also directors of Living Wlthout Abuse for the purposes of company law) are responsible for preparing the Trustèes. Annual Report and the financial statements in accordance wilh applicable law and United Kingdom Accounting Standards (United Kingdom GenerallyAccepted Accountlng Practice). Comp8ny law requires the truste88 to prepare financial statements for each financlal year. Under company law the trustees must not approve the financial 8tatemenl$ unless they are satisfied that they give a true and fair view of the stale of affairs of the charitable company and of th8 Incomlng resouros and application of resources, induding the income and expenditure, of the charitable company for that perlod. In preparing these financial statemènts, the trustees are required to.. select suitable a¢¢ounting policies and then apply them consistently., observe the methods and prlnclples in the Charities SORP 2019 (FRS 102): make judgements and estimates that are reasonable and wudent. prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charitable company wlll continue in operation. The trustee5 are responsible for ke8plng adequate accounting records that dlsclose with reasonable aracY al any time the finanoal position of the charitable company and enable them to ensure that the financial $tatem8nts comply with the Companies Act 2006. They are also responslble for safeguarding the assets of the charitable company and hen for taking reasonable steps for the prevention and detection of fraud and other irregulatiti8S. In so far as the trustees are aware.. there is no relevant audit infonnation of which the charitable companys auditor Is unaware,. and the trustees have taken all steps that they ought to have taken to make thems8lves aware of any relevant audlt Information and to establish that the auditor is aware of that infonnation. Company law requires the Trustees to prepare financial statements for each financial year which give a twe and fair view of the state of affairs of the charlty and of the incoming resources and application of resour$. induding the Income and expenditure, of the charitable company for that year. In preparing these financial statements, the Trustees are required to: select suitable accounting poli¢ie$ and then apply them consistently; obseNe the methods and principles in the Charities SORP- make judgements and estlmates that are reasonablè and prudent-, state whether applicable UK Ac¢ountlng Standards have been followed, subject to any material d8partures dlselosed and explained in the financial statements; and prepare the finandal statements on the going ¢oncem basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees a responsible for keeping adequale accounting records that disclose with reasonable accuracy at any time the financlal posltlon of the charity and enable them to ensure that tha financial statements comply wlth the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and henca for taklng reasonable steps for the prevention and detectlon of fraud and other irregularities.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LIVING WITHOUT ABUSE Oplnlon We have audited the financlal statemer)ts of Living Without Abuse (the 'diarity') for the year ended 31 March 2025 which comprise the statement of financial aclivities, the balance she8t, the statement of cash fl¢)ws and notes to the financial statemènts. including significant accounting policies. The financial reporting framework that has been applled in their preparation is applicable law and United Kingdom A¢¢ounting Standards, including Financial Reporting Standard 102 The Financial Repong Standard applicable in the UK and Republic of lTrland (United Kingdom Generally Accepted Accounting Practi¢e). In our opinion, the financial stat8ments.' give a true and falr view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and appllcation of resources, including its incorne and expenditure. for the year then ended., have been propedy pr8pared in accordance with Unlted lfjngdom Generally Ac¢ept8d Accounting Practice: and have been prepared in accordance with the qUireMentS of the Companies Act 2006. Ba9lg for oplnlon We conducted our audlt in accordance with International Stsndards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those slandards are further described in the Auditoffs responsibllltles for th8 autht 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 financlal statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our oth8r 8thical responsibilities in accordance wlth these requirements. We b81ieve that the audit evidence we have obtained is sUfflent and appropriate to provide a basis for our opinion. Concluslons relating ta golng concern In auditing the financial statements. we have concluded that the TTUStees' use of the going ¢oncem basis of accounting in the preparation of Ihe financial statements is appropriate. Based on the work w8 have perfomied, we have not Identified any material uncertainties relating to events or condlllons that, individually or ¢o118ctively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least tre1ve months from when the financial statements are authorised for issue. Our résponsibilities and the responsibilities of the Twstees with respect to going concern are described in the relevant section5 of this report. Other information The other information comprises the information included in the annual report other than the financial statements and our auditorfs report Ihereon. Th8 Trustees are responsible for the other Infomation contained within the annual report. Our opinion on the financial statements does not o)ver the other information and, exPt to the extent otherwise explicitly stated in our report. we do not express any fonn of assurance concluslon thereon. Our responsibilty is to read the other information and, In doing so, conslder whether the other information is materlally inconsistent with the financial ststements or our knowledge obtained in the course of the audit, or otherwise appears to be materlally misstated. If we identify such material inconsistencies or apparent material misstatements. we are quired to determine whether this gives rise lo a material misststemenl in the financial statements themselves. If, based on the work we have performed, we condude that therè is a material mi55tatement of this other Infomation, we are requirèd to r8POrt that fact. We have nothing to report in this regard. Opinions on other matters pre8¢ribed by the Companles Act 2006 In our oplnion, based on the work und8rtaken in the course of our audit.. the information given In the Trustees, report for the financial year for which the flnancial statements are prepared, which inrjudes the direclors. r8POrt prepared for thè Purposes of company law, is consistent with th8 financial slatements., and the directors, report included within th8 Trustees. report has been prepared In accordance with applicab18 legal requirements.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LIVING WITHOUT ABUSE Matters on which we are requlr•d to report by ex¢eptlon In the Ilght of the knowledge and understanding of the charity and Its environment obtalned In the ¢ourse of the audit, we have not identified material misstatem8nts in the directors, report induded within the Trustees, report. We have nothing to report In respect of the followin9 matt8rs in relation to which the Companies Act 2006 requires us to r8POrt to you if, in our oplnlon.. adequate acwunting rerdS have not been kept, or returns adequate for our audit have not been received from branches not wsited by us., or the financlal statements are nol in agreement wtth the a¢¢ounting records and retums., or certain disclosures of trustees, remuneration 8p8cified by law are not made,. or we have not recelved all the information arKI explanations we require for our audlt,. or the Trustees were not entitlod to prepare the financial statements in accordance wlth the small companles reglme and take advantage of the small companies. exemptions In preparing the Trustees, report and from the requirement to prepare a slrategic report. Responsibllltles of Trustees As explalned more fully in the ststement of Trustees. responsibilities, the Trustees, who are also the directors of th8 charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they glve a true and fair view, and for such intemal control as the Truslees determine is necessary to enable the preparation of tlnancial statements that are fre8 from material misstatement, whether due to fraud or error. In preparing the finan¢ial statemants, the Trustees are responslble for assessing the charity's abilty to continue as a going concem, disdosing, as applicable, matters related to golng concern and using the going ¢oncem basis of accounting unless the Trustees either intend to liquidate the charltable company or to cease operations, or have no realistlc altemative but to do so. Audlto¢8 responsibilitles for the audit of the finan¢lal statements Our objectives are to obtain reasonable assurance about whether the financial ststements as a whole are free from material misstat8ment. whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance bLrt is not a guarantee that an audit Conduded in accordance with ISAS (UK) wlll always detect a materlal misstatement when it exists. Mlsstatements can arfse from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the econornic decisions of users taken on the basis of these financial stalements.
LIVING WITHOUT ABUSE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LIVING WITHOUT ABUSE IegularitIes, including fraud, are instances of non-¢ompliance with laws and regulations. We design prOdureS in line With our responsibilities, outllned above. to d8t8Ct material misstatements in respect of irr8gularities, induding fraud. The exienl to which our procedures are capable of det8cting IegUlatIes, including fraud is detai18d 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 tsken place. Nothing has come to light that was of con¢em. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintaln professional Scepticism throughout the audit. We also: Identify and assess the risks of material misststement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audlt evidence that is sufficient and appropriate to provide a basis for our opinion. Th8 risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forg8ry, intentional omissions, mlsrepresentations. or the override of internal control. Obtsin an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the drCUmstan$, bui not far the purpose of expressing an opinion on the effectiveness of the intemal control. Evaluate the appropriateness of 8¢counting poll¢ies used and the reasonableness of accountlng estimates and related dlsclosures made by the tnjstees. Con¢lud8 on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evid8nce obtained, whether a material uncertainty 8XiSts relal8d to events or conditions that may cast slgnificant doubt on the charity's abilbty to wntinue as a going concern. If we condude that a rnaterial uncertainty exists, we are required to draw attentlon in our auditor's report to the related disclosures in the financial statements or, if such disdosures are inadequate, to modify our opinion, Our conclusions are based on the audit elthdence obtained up to the data of our audllols report. How8V8r. future events or conditions may cause the charity to cease lo continue a8 a going concern. Evaluate the overall presentstion. structure and ¢ontent of the financial statements, including the disclosures, and whether the financlal statements represent the underlying transactions and 8V8nts in manner thal a¢hiev88 fair presentation. We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by Making enquiries of manag8ment as to where they considered there was Susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; Considering the internal controls in place to mitigate risks of fr8ud and non-compliance with laws and regulatlons., and Understanding the deslgn of the charity's remuneration policies To address the risk of fraud through management blas and override of controls, we.. Perfomied analytlcal procedures to identfy any unusual or unexpected relationships., Tested journal entries to identify unusual transactions., Investigated the rationale behind signrficant or unusual transactions. We communirAt8 Wlth those charged with governan regarding, among other matters, the planned scope and timing of the audit and signrficant audrt findings, including any significant deficiencies 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 report is made solely to the charitable company's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2008, Our audit work has been undertaken so that we might stste to the charitable company'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 charliable company and the tharitable company's members as a body, for our audit woth, for this report, or for the opinions we have formed. Melvln Balley FCCA DChA {Senior Statutory Auditor) for and on behalf of Rogers Spen¢er 2112/2F Chartered Ac¢ountants Statutory Auditor Newstead House Pelham Road Nottingham NG5 1AP 10-
LIVING WITHOUT ABUSE STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre$trlctod Restrlcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Other trading activities Investments other income 1,632.831 14,255 22,440 9,629 134,364 1,767.195 14.255 22,440 9,829 1.607,068 12.617 24,420 4,801 103.762 1,710,830 12.617 24,420 4,801 Total income 1,679,155 134,364 1,813,519 1,648,906 103,762 1,752,668 Expenditure on: Raising fvnds Charitable activities 12.074 1.619,328 12.074 126,408 1.745.736 32,152 1.673,510 32,152 92,997 1.766.507 Total exponditure 1.631,402 126,408 1,757,810 1,705,662 92,997 1,798,659 Net Incomel(expendlture) 47,753 7,956 55.709 158,756) 10.765 (45,991) Transfers beeen funds 14,628 {14,628) Net movemènt In funds 10 62,381 (6,672) 55,709 <56,756) 10,765 <45,991) Reconciliation of funds: Fund balances at 1 April 2024 543.595 40.955 584,550 600,351 30,190 630,541 Fund balances at 31 March 2025 605,976 34,283 640,259 543,595 40,955 584,550 The statement of financial activities includes all gains and losses r8cognised in the year. All income and expenditure derive from contlnuing activities. 11
LIVING WITHOUT ABUSE BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Flxed assets Intsngible assets Tangible assets 14 15 4,871 31,634 15.714 16,060 38,505 Currnnl assets DebtOTS Cash at bank and In hand 16 209,231 536,459 178.833 465.775 745.690 644,608 Creditors: amounts falling due wlthln one year 17 (121,491) (96,563> Net Curront assets 624,199 548,045 Total assets le85 curront liabllltle8 I net assets 640,259 584,550 The funds of the charlty Restricted income funds Unrestricted funds 19 34.283 605.976 40.955 543.595 640,259 584,550 The financial statements were approved by the Trustees on Dr R M Sindair Trustee Company registration number 05908380 (England and Wales) 12-
LIVING WITHOUT ABUSE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash fl() from operdtlng actSvities Cash gen8rat8d froml{absorbed by) operations 24 55,914 (224,220) Investlng o¢tlvltles Purchase of tangible fixed assets Investment income r8c8ived {7,670) 22,440 {8.082) 24.420 Net cash generatgd from invesllng actlvities 14,770 16,338 Net incroasel(de¢rea$e> In cash and cagh equlvalonts 70,684 (207,882) Cash and cash equivalents at beginning of year 465,775 673,657 Cash and cash equlvalents at end of year 536,459 465,775 13-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting poll¢le$ Charlty Inforniatlon Living Wthout Abuse is a private company limited by guarantee incorporated in England and wa$. The registered office Is 42 Glebe Street, Loughborough, Leic8St8rshire. LE111JR. 1.1 A¢¢ounting conventlon The financlal statements have been prepared in a¢cordance with the charity's govemlng document. the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republi¢ of Ireland. <'FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Re¢ommended Practlce appllcable to charities Pparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republi¢ of Iland (FRS 102)" (effective 1 January 2019). The charity is a Publlc Benefit Entity as defined by FRS 102. The financial statements are prepared in Sterling, which is the funcuonal currency of the charity. Monetary amounts In these financial statements are rounded to the nearest £. The financial statements have been prepared on the historical ¢ost basis. 1.2 Golng concern At the time of approving the fln8ncial statements, the Trustees have a reasonable expectation that the charity has adequate sOUrceS to oontinue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the finanGial statements. 1.3 Charltable funds Unrestricted funds a available for use at the discretion of the Trustees in furtherance of their charltable objectives. Designated funds are unrestricted funds earmarked by the trustees for particular future proiect or ¢ommitmenL Restricted funds are subject to regtrictions on their expenditure declared by the donor or through the temis of an appeal, 1A Income All incoming resources ar8 Included in the statement of financlal activities when entitlemenl has passed to the charity., it is probable that the economlc benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The fallowlng specific policies are applied to particular tegOrieS of income: Income from donations or grants is rocognlsed when there is evidence of @ntitlement to the gift. receipt is probable and its amount Can be measur8d rellably. legacy income is recognised when r8celpt is probable and entitlement Is established. Income frorn donatad goods is measured at the fair value of the goods unless this is impradical to measure reliably, in which case the value is derived from the cost to the donor or the 8slimated rosale value. Donated facilities and services are recognlsed in ihe accounts when received rf th8 value Can be reliably measured. No amounts are included for the contrlbution of general volunta8rs. Income from conlracts for the supply of seNi¢es is cogniSed with the delivery of the contracted service. Thls is dasslfied as unrestricted funds unless there is a Contractual requlrement for it to b8 spent on a particular purpose and returned il 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 2025 Accounting pollcles (Contlnued) 1.5 Expenditure Expenditure is recogni5ed on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classrfied under headings of the statement of financial activities to whith li relates.. expenditure on raising funds includes the costs of all fundraising activities, events, nonchatitable trading activities, and the sale of donated goods. expenditure on charrtable 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 thè charity apportioned to Gharitable activities. other expenditure includes all expenditure that is neither related to raising funds for the tharity nor part of its expenditure on Gharitable activities. All costs are allocated to expenditure categories refiecling the use of the resource. Direct costs attrlbutable to a single activity are allocated directly lo thal activily. Shared costs are apportioned between the activities they contribut8 to on a reasonable, juslifiable and consistent basis. 1.6 Intangible fixed assets other than goodwlll Intangiblè assets acquired separately from a business are recognised at cost and are subsequently measured at Cost less ac¢umulatad amortisalion and accumulated impairmenl losses, Intangible assets acqulred on business combinations are rewgnised separat8ly from go(thiill at the acquisition date where it is probable that the expècted future economi¢ benefts 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 other18gal rights: and the intangible asset is separable from the entity. Amortisation is recognised so as to write off the cost or valuation of assets less Iheir residual values over their useful Ilves on the following bases.. Computer Soare 33% Straight line 1.7 Tangible fixèd assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation 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 fittings Computers 33% Straight line 330A Straight Ilne 33% Straighl line The gain or loss arlsing on the disposal of an asset is determlned as the difference between Ihe sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activitl8S. 15-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policies (Contind) 1.8 Impalrnient of fixed assets A revlew for Indicators of impaimient is carried out at each reporting dato, with the recoverable amount being estimated where such Indicators exist. Ihhere the carrying value exceeds the recoverable amount, the asset Is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reportlng date. For the purposes of impairment testing, when it is not possible to estimate the re¢overable amount of an individual asset, an estlmale is made of the recoverable amount of the cash generating unff( to which the asset belong5. The ca5h-generating unlt Is the smallest identifiable group of assets that includes the assel and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwlll, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generallng unlls that are expected to benefit from the synergles of the combinats'on. Irrespectlve of whether other assets or liabilities of the chartty are assigned lo thos8 units. 1.9 Cash and cash equivalents Cash and cash equlvalents include cash in hand, deposits held at call Vth banks, other short-term liquid investments with origlnal MatUtIeS of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.10 Flnan¢lal Instruments The charity has elected to apply the provisions of Sedion 11 '88sic Financial Instruments. and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial Instruments are recognised in the charity's balance sheet when tha charty becomes party to the contractual provisions of the Inslrument. Flnanclal assets and liabileS are offset, with the net amounts presented in the ffinan¢ial statements. when there is a legally enforceable right to set off the recognised amounts and there is an intention to setu8 on a net basis or to realis8 the assel and settle the liability simultaneously. Baslc financial assets Bas1¢ Ilnancial assets, which indude debtors and ¢ash and bank balanc88, are initially measured at transartion price indudlng transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement Constitutes a financing transa¢tion, where the transaction is mèasured at the present value of the fulure re¢elpts dlscounted at a market rate of interest. Financlal assets classified as recelvable wlthin one year are not amortised. Basi¢ financial liabilltles Bas1¢ financial liabilities. including Greditors and bank loans are Initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt Inslrument is measured at th8 present value of the future payments dlscounted at a market rate of interesL Financial liabilities classbfied as payable within one year are not amortised. Debt instruments ar8 subsequently Carried at amortised cost, using the effectlve interest rate method. Trade u8ditors are obligations to pay for goods or ser4i¢es that have been acquired in the ordinary course of operations from suppllers. Amounts payable are classified as current liablllties if payment is due within one year or les5. If not, they are pr88enled as nOn-rrent liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortlsed cost uslng the effective interest method. Derecognltlon of flnanclal Ilabllltses Financial liabilities are derecognis8d when thè charity's contractual obligations explre or are discharged or can¢ell8d. 16-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting poli¢le8 (Continued) 1.11 Employee beneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's servi¢es are received. Terminatlon benefits are recognised immediatety as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.12 Retirement benefits 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 extenl 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 seNice, 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. 1.13 Lease8 Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease inoentives is recognised as a reduction to expense over the 18as8 term, on a straight-line basis. Crlll¢al accounting ostlmatsg and judgements In the application of the charlty's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrylng amount of assets and liabilities th81 are not readily appant from other sources. The 88timate5 and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual resutts may differ from these estimates. The estimates and underlying assumptlons are reviewed on an ongoing basis. Revisions to accounting estimales are recognised in the period in which the estimate is revised where the revision affects only that period, or In the period of the revision and future periods where the revision affects both current and future periods. The significant judgements {apart from Ihose involving eslimations} that management has made in the proGe55 of applying the entity's accounting policies and that have the most Significant effect on the amounts recognised in the financial statements are as follow5= 1. Fixed Asset5 are depreciated over their expected useful life 2. Overheads are allocated to funds on a basis which reflects each fund5 use of Ihe resources Income from donations and legacies Unrestrfcted Restrlcted funds funds 2025 2025 Total Unrestricted Re$trlcted funds funds 2024 2024 Total 2025 2024 Donatlons and gifts Grants 25,657 1,607,174 25,657 134,364 1,741,538 65,089 1.541.979 65,089 103,762 1,645,741 1,632,831 134,364 1,767,195 1,607,068 103,762 1,710,830 17
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legaclos {Contlnued) Unrestri¢ted Restrictsd funds funds 2025 2025 Total Unrestrlcted Restricted funds funds 2024 2024 Tolal 2025 2024 Grants rÈeeivable for core activities DALS 1- City 302,721 DALS 2 - County & Rutland CWOR Leciester City Council - family services Lottery- famlly seniice Safe Llves Ltd - Echo Project County DAAct Fund Mental Health Trust Ministy ofJustice - RSASS IDVA Pilot Henry Smith 1 General Grants PCC Leicester 1 PCC- P360 302,721 250,716 250.716 314,882 71,831 314.882 71,831 314,882 76,949 314,882 76.949 179,474 179,474 68.816 179,474 179.474 61,293 68,816 61.293 40,475 175,OlXI 39,527 40,475 175,000 39,527 175,000 39,527 175,000 39,527 155,151 66.225 57,900 155.151 66,225 S7,0 65,548 65.885 138.103 177,968 88,225 57,250 177.968 66,225 57,250 42,469 65,885 138.103 65,548 42.469 65,885 138,103 65,885 138,103 1,607,174 134,364 1.741.538 1,541,979 103,762 1,845,741 Income from other tradlng a¢llvlties Unrestrlcted Unrestrl¢ted funds funds 2025 2024 Fundraising events 14,255 12,617 Income from investments Unrestrlctèd Unrestrlcted funds funds 2025 2024 Bank interest received 22.440 24.420 18-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other Income Unrestrlcted Unrestrfcted funds funds 2025 2024 GrftAid Training & Placement student 2.249 7.380 1,831 2,970 9,629 4,801 Expenditure on raising funds Unrestricted Unrnstrlcted funds funds 2025 2024 Fundraising and publicity Staging fundraising events 12,074 32,152 19-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltable activities 2025 2024 Depreciation Wages and salaries Staff pension Agency staff Staff recruitment Staff healthcare Room hire Translation services Service user costs Rent Light and heat Insurance Repairs & maintenan Travelling expenses Printing, postage, statlonery Health & safety costs Telephone Advertising & promotion Trainlng Clinical superlision DBS checks Counselling Lone working Legal fees Gifts Eye tests Web hosting IT- Serveline IT- Others Maintenance Contracts Canteen Cleaning Subscriptions Accreditation Costs Bank Charges 28,115 26,533 1,429,315 1.381,666 42,104 42,855 20,843 1,760 334 6,108 14.015 11.IA4 37.645 3,400 3.475 15.595 30.199 6.178 1.777 16.430 1,166 17,848 11,760 1,204 1,310 2,224 (626) 214 135 4,534 334 5.171 10,752 10,553 39,976 2.400 3.295 402 29.225 5.332 1,753 13,406 995 10,247 12,510 1,049 3,420 2,203 300 1,433 161 46,923 14,051 293 321 3,375 1,546 62,921 19,429 220 415 2,641 1.505 5.517 1.771 973 1.727.676 1.749.331 Share of support and govemance costs (see note 9) Govemance 20.889 17,176 1.748,565 1.766,507 -20-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on ¢harltable a¢tlvltles (Continued) Anatysls by fund Unrestricted funds Restricted funds 1,619,328 1,673,510 126.408 92,997 1.745.736 1,766,507 Charitable expendilure is now shown on an adivity basis rather than 8 project basis, induding the comparatives. Support costs allorated to a¢llviti08 2025 2024 Governance costs 20,889 17,176 Analysed between: Wages and salaries Audit fee Other a¢countancy services 2,829 1 S,060 3.000 2,746 12,300 2.130 20,889 17,178 10 Net movomont in funds 2026 2024 Th8 net movement in funds Is stated after charging.. Fees payable for the audit of the charity's financlal statements DepCiall0n of owned tangible fixed assets Amortisation of intangible assets 15.060 23,590 4,525 12.300 22,007 4,525 11 Trustee$ None of the Truste88 (or any persons connected with them) received any remuneration or benefits from the charity durlng the year. 21
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Employeog The average head count of employees during the year was 59 (2024.60). The average number of fulktime equivalent employees during the year is analysed as follows: 2025 Number 2024 Number Grant Funding Fundraising Management and Administration 52 62 Total 59 60 Employment costs 2026 2024 Wages and salaries Social security costs other pension costs 1.320.587 108,728 42,104 1,284,461 99,953 42.854 1.471,419 1.427,268 There were no employees whose annual remuneration was more than £60,000. Remuneratlon of key managemont pérsonnel The remuneration of key management personnel was as follows: 2025 2024 Aggregate compensation 92,058 91,473 13 Taxation The chariiy is exempt from taxation on its activities because all its income is applied for charitable purposes. -22-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 14 Intangible fixed assets Corb)PUt•r Softrwar• Cost At 1 April 2024 and 31 March 2025 17,169 Amortisation and Impaimient At 1 April 2024 Amortisation charged for the year 12.298 4.525 At 31 March 2025 16,823 Carrying amount At 31 March 2025 346 At 31 March 2024 4,871 15 Tangible fixed assets Flxlum ond flttlngs C¢)mputors Tolal Cost At 1 April 2024 Additions Disposals 11,354 83,355 7,264 (20,110) 94.709 7,670 (20,110> At 31 March 2025 11,760 70,509 82,269 Depreciation and Impairnient At 1 April 2024 DepCiatIon charged In the year Eliminated in respect of disposals 9,716 883 53,359 22,707 (20,110) 63,075 23,590 (20,110) At 31 March 2025 10,599 55,956 66,555 Carrying amount At 31 Marth 2025 1,161 14,553 15,714 At 31 March 2024 1,638 29,996 31,634 -23-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Dobtor8 2025 2024 Amounts falllng duo within one year: Trade debtors Accrued income Prepayments 53,066 135,853 20.312 27,131 133.351 18,351 209,231 178,833 17 Credltors: amounts falling due wlthln one year 2026 2024 Notes Trade creditors Other taxation and social security Deferred income Accruals 10.877 21,391 71,217 18.006 16,912 23,092 40,681 15,878 18 121,491 96,563 18 Govemment grants Deferred income is included in the financial statements as follows: 2025 2024 Deferred in¢ome is induded within: Current liabilities 71.217 40,681 Movem8nts in th8 year: Deferred income at 1 Aprll 2024 Released from previous perlods Resources deferred in the year 40,681 (40,681) 71.217 191,870 (191,870) 40,681 Deferred income at 31 March 2025 71,217 40,681 Deferred income represents income received during the current year for Servi agreements Ihat run into future years.
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Rostricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At 1 Aprfl 2024 In¢omlng resources Resour¢es expended Transfers At 31 March 2025 Sanctuary st James pla Mr Unna & Dr Unna Rutland Loughborough Rotary Club Safe Lives Aviva Leics & Rutland Nurslng Natwest Cirde fund Leicestershi & Masonic charity assoc. Shire Grant Charity link National lottery- community fund Supiiving EconomicAbuse Jobs 22 Ltd CIF Intelllg8nl Energy Thè Clothworkers Foundation Heinz, Anna & Carol Kroch Foundation 2,082 5,395 500 927 157 3,249 827 2,082 (5,3951 500 814 157 (1131 (3,249) 827 1,679 4,000 <2,321) 107 7,000 (107) (7,000) (191 20,692 68,816 22,0 27,808 6,000 5,500 (55,073} 122,000) (27.808) {1 ,835) (1,248> (14,628) 19,807 4.165 4,252 240 (240> 40,955 134,364 {126,408) (14,628) 34,283 -25-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Restrl¢ted funds (Continued) Previous year: At 1 Aprfl 2023 Incomlng Resour¢e8 resources expended Transfern At 31 tllarch 2024 Sanctuary St Jarnes place Mr Unna & Dr Unna Rutland Loughborough Rotary Club Safe Lives Aviva Lelc$ & Rutland Nursing Natwest Circle fund Leicestorshire & Masonic charity assoc. Shire Grant Charity link National lottery - community fund Sevem Trent - community furKI SuNiving economic abuse Jobs 22 Ltd CIF 2,632 5.466 500 1.422 440 3,249 827 182 (550) (71) 2.082 5.395 500 927 157 3,249 827 (495) (283) (182) 225 7.000 19 (118) 107 7,000 19 8,228 61.293 14,840 6,0(K) 21,629 {48,829) {14,840> {6,000) <21.629) 20.692 30,190 103.762 92,997 40,955 20 Unrnstrlcted lunds The unrestricted funds of the charity comprise the unexpended balance5 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 unrestrrcted funds by the trustee8 for specific purposes. At 1 Aprfl 2024 Incoming Resources resources axpended Transfers At 31 March 2025 Designated funds General funds 167.030 376.565 1.607,174 71,981 {1,255,627) (375,775) (341,640) 358.268 176.937 429.039 543,595 1,879,155 (1.631.402> 14,628 605,976 Previous year: At 1 April 2023 Incoming ResoUe$ resources expended Transfers At 31 Mah 2024 Designated funds General funds 288,971 311,381 1,541,979 106.926 (1,277,617) (443,400) (386.303) 401.658 167,030 376,585 600.352 1,648,905 (1.721.017) 15.355 543,595 -26-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Analysis of net assets between funds Unrestricted funds 2025 Re$trlcted funds 2025 Total 2025 At 31 Mah 2025: Intangible fixad assets Tangible assets Current assetsl(liabilities) 346 15,714 624.199 15,714 589.916 34,283 605,976 34,283 840,259 Unrestricted funds 2024 Re$trl¢tsd funds 2024 Total 2024 At 31 March 2024: Intangible fixed assets Tangible assels Current assetsl(liabilities) 4,871 31,634 507.090 4,871 31.634 548,045 40,955 543,595 40,955 584,550 22 Operating lease commiljnents Lessee At the reporting end ,date the charty had outstanding ¢ommitment$ for future mlnimum lease payments under nonwcancellable operating leases, which fall due as follows: 2025 2024 Within one year Between Iwo and five years 36,033 51,674 35,385 80,500 87,707 115,885 23 Related party transa¢llon9 There w8re no disclosable related party transactions during the yèar (2024 - none). -27-
LIVING WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 24 Cash generated from operatlons 2025 2024 Surplusl(deficitl for th8 y8ar 55,709 {45,990) Adjustrnents for. Investment income recognised in statement of financaal activities Amortisation and impairment of intangible assets Deprecjatlon and Impalment of tangible fixed assets (22.440) 4,525 23,590 <24,420} 4,525 22,007 Movements in working capltal.. (Increase} in debtors (Decrease)fincrease in creditors Increasel{decrease) in deferred income <30.399) {5,808) 30,538 (37,901) 8,748 (151,189) Cash goneratsd fromllabsorbed by) operations 55,913 (224,220) 25 Analysls of Chang In net funds The charity had no borrowings or outstsndlng debts during the year. and all net funds were held in cash and cash equivalents. -28-