Company registration number.. 06675269 Charity registration number-. 1129979 POW Nottingham (A company limited by guarantee) Annual Report and Financial Stalernents for the Year Ended 31 Mar¢h 2025 Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL
POW Nottingham Contents Reference and Adminislrntive Detai15 TNstees' Report 2to9 Independent Examin&s Report io Statem¢nt of Financial Actsvities I I to 12 Balance Sh¢¢t 13 Notes to the Finan¢ial Statements 14to24
POW Nottingham Reference and Administrative Details Trustees Deirdre Bowen Heidi Barlow Chloe Philpott Matthew Rooney Senior Managernent Team Jessica Brannan, CEO Valerie Ross, Senior ManAg¢r R¢glstered Office 16 Lndependeni Street Nottingham NG7 3LN Company Registration Number 06675269 Charity Registration Number 1129979 Independent Examiner Eva Stevens. employee of Comtnunity Accounting Plus Units l & 2 North Wesl 41 Talbot Street Nottingham NGI SGL Page I
POW Nottingham Trustees, Report Thc tru51ces, who are directors for the purposes of company law, prcscnl the annual report together with the financial statements of the charitable ¢ompany for the year ended 31 March 20?5. Trustees and officers The trustees and officers serving during the yeai and sill¢e the year end were as follows.. Trustees.. Tane Edwards-small (resigned 19 May 2025) Corrine Miller (resigned 19 May 2025) Deirdre Bowen Heidi Barlow Chloe Philpott Natalie Dickinson (appoint¢d 15 July 2024 and resigned 19 May 2025} Jonathan Worsley (appointed 15 July 2024 and resigned 27 May 2025) Matthew Rooney (appointed 19 May 2025) Chainnan.. Corrine Mill¢r (resigned 19 May 2025) Structure, governance and management Nature ofgoverning documenl The charity is a ¢ompany limited by guarantee and registered charity- It is operated under the rules of its memorandum and articles of associati(>n dated 1810812008 and most re¢¢nily amended 2710412009. It has no shar¢ ¢apitt¢l atLd the liability of ea¢h member in th¢ event of wtnding-up is limited to £1. Recruitment and appointmen¢ of Iruslees They are appointed on an annual basis at the Annual General MeetitLg, POW Nottingham has a core of Trustees . with a w¢alth of exp¢rien¢e and a range of skills and knowledge relevant to the issues POW faces now and in thc future. Recruitment of Trew Tntst¢es is thorough and robust. designed lo ensure thai new Trustees can add value to the organisation through the skills they possess. Objectives and 2ctivitles Objects ithd qims To pres¢rv¢ and protect good health, relieve financial hardship and advance education of those involved or who have been involv¢d or are Considering becoming involvcd in sex work by such means a5 the trustees deterniine including.. Al providing sensitive, comprehensive and free drop-in and outreach services. B) providing advice, support and counselling on such matters as sexual health, reducing drug use, family planning, social support, lifestyl¢ chan8es and exiting prosti110n. and C) promoting awareness in the wider community and other voluntary and stattLtory agencies on all matters regarding sex work and drug use. Page 2
POW Nottingham Trustees, Report Objeclive$, strqlegies and acfivilies POW Nottingham is a non-profit voluntary organisation that is here to ensure the health. safety and w¢ll-b¢ing of sex workers and those at risk of being exploited. "We will provide the tools to empower our setvice users to be safe, healthy and achieve positive lifestyle Changes POW was launched in 1990, when local women from the sex worker Collllnunity volunteet¢d io train as researchers to assess health and intetv¢ntion needs of sex worker's in a disadvantaged area of th¢ City of Nottingham. The World Health Organisation and 'Nottingham Health Authority. {NHS Nottingham City) funded this research. Gaps in the provision of.services were revealed and as a result. sources of advice and support for working prostilutes were created. Since that time POW has evolved into a robust indep¢nd¢nt peer led charitable company shaping and changing the nature of health and welfare provisions for these socially ex¢luded p¢opl¢. POW'S core aims are to preserve and promote good h¢alth. r¢li¢v¢ financial hardship, advan¢e the education of those involved in sex work and support lifestyle changes from those who wish to exit sex work. To achieve th¢s¢ aims POW provide5 an array of scrviccs and succcssfully cngages with a very chaoiir, vulnerabl¢ and hard to reach cli¢nl group. POW clients have complex support needs relating to issues surrounding sex work, including Class A drug and alcohol abuse, homelessness, violent and abusive experiences and mental and physical health issues. Main tivitieS to tneet these needs are.. Drop in servi¢¢ providing.. Individual support needs assessments leading io outcomes-based support plans One-to-one support sessions Benefit5 advice Provision of creative activities Drug tr¢atment ¢lini¢s Needle exchange Sexual health and contraception clinics Housing advice Community mental health ¢lini¢s Appointments on days when drop in is closed Clothes bank, laundry facilities. shower room, hot drinks and meals Support and ¢n¢ouragemenl accessing mainstream services - Advic¢ and infom]ation on exiting sex work Outreach Service providing: Condoms and personal alarm distribution Pins and foil distribution Out of hours support Sauna and flat visits Home visit Hospital. rehab and prison visits Accompanied court app¢aran¢es Accompanied health, housing and benefit appointments We have several specialist projects proving support to young people at risk of exploitation, those de¢emed to have complex needs. those involved in the critninal justice System. those experiencing crisks, and those looking at taking the next steps in their lives. Page 3
POW Nottingham Trustees, Report Public benefil POW Nottingham's core role is reaching a client group not usually s¢¢n by mainstream services. Ln addition to helping s¢x workers achicvc their basic needs, deal with and avoid personal crisis. POW'S new evolved approach is to achieve a lasting impact on our service users. whi¢h in¢lud¢s helping sex work¢rs io.. progress out of sex work when desired - make links and engage with th¢ wider community. Sharing best practice with oth¢r organisaiions has always been a key part of our working approach. This will develop rther in the coming years, sharing learning from our delivery and evaluation. POW actively parti¢ipat¢s in working groups/forum5 to influence strategy. ITh particular the Integrdted Care Board. and th¢ Nottingham Crime and Drngs Partnership. Satellite Services are provided by a rang¢ of professionals to augment the support provided by th¢ staff and voluateers at POW. The provision of assertive outrcach visits to identify hotspots in the local community is a core part of POWS services. ensuring that ¢lients involved in 'on-strect' and 'off-streel' sex work have access and are engaged wilh essential health care services. Th¢s¢ s¢ssions are a vitsl w&y of accessing new and hard-tO-rea¢h clients whose lifestyles are too chaotic, impacting their ability to a¢¢ess other servi¢¢s. As a result, POW is also able t en¢ourag¢ new Clients to access other services on offer at POW, and make further referrals in order to re-engage cli¢nts with mainstream services. Outreach has a long-t¢rni history of engaging individuals with substance use issues in effective treatmeTrt- reducing adult re•offending rates. supporting victims of rape and viol¢n¢¢' encouraging vuln¢rabl¢ individuals to achieve independent liviDg.' and provithng on-going support to individuals committ¢d to exiting sex work. The trustees confLrm that th¢y have ¢ompli¢d with the requir¢ments of s¢¢tion l7 of the Charili¢s Act 2011 10 have du¢ regard to the public benefLt guidan¢¢ published by th¢ Charity Commission for England and Wales. Page 4
POW Nottingham Trustees, Report Achievements and performance POW Nottingliam have Lontinued with broad ranging services- adding extra servi¢es and expanding our parlnership work to better meet the needs of vulnerable people in Nottingham. We have further strengthened relationships with a number of key agencies, including Sexual Assault Refetral C¢ntr¢, Hotneless Health Team. The W¢llbeing Hub, The Health Shop, Housiug Aid, NHS Integrated Sexual Health Services, Community Mental H¢alth Team, Juno, Nolls SVSS, Universili¢s, Notringham Women's Centre and LGBTQ+ Network. In 2024-2025, 151 adults engaged with POW outr¢ach and engagcmcnt serviccs. This included 55 individuals who were new to the organisation. Clients were primarily female (95/01 and eihnically diverse, with the majority (700/0) agcd 31 to 50. The vast majoriry were aclive sex work¢rs, 55O/y working on-srr¢el, 26/D from flats, 240/0 from sounas. and IOfj/o providing 'out-calls'. Overall, 540/0 of clients w¢rc asscsscd as being 'chaotic', with 430/0 assessed at medium or high risk in relation to their mental health, and 55 % their physical health. Substance misuse continued to be a significant issue for many POW clients. Nearly half (470/0) of ¢lients were assessed as being t4t medium or high risk of exploitation from oiheis. Housing continued to be a significant and challenging issue, with 28 % of clients recorded as street homeless or of no fLxed abode. The cost-of-living crisis also continued to have a significant irnpact on POW clients, resulting in a marked reductioll in the numb¢r of 'punters', maktng it harder for client5 to make a sufficient income. Outreach aciivities A total of 47 clients engaged with on-stre¢t outrea¢h over th¢ period. Staff drove around th¢ traditional 'beat area, in POW'S brand¢d minibus, engagitLg with otL-street sex workers through infonnal cOnveatiOnS and offering wellbeing-related iterns. Ensuring sufficient staffing for on-street outreach proved challenging this y¢ar. Accordingly, the staff team are considering wh¢th¢r POW'S approach to on-street outreach need5 to evolve. Off_str¢¢t outr¢ach continued. but on a reduced scale due to the ¢losure of two saunas. A total of 43 clients were supported through infonnal ¢onver5alions alongside more focused one-to-one support with 36 clients. The POW off-street outreach worker ¢onlinued to support STI tcsting, lakirLg self-lest kits to saunas and then taking th¢ swabs lo sexual health clinics. The POW Crisis Worker continued to deliv¢r outr¢a¢h drop-in sessions at thr¢¢ hostels. with mixed results over the year. Despit¢ th¢ challenges. the team are confident that this alternative outreach approach should fomi part of the POW'S sustained ¢li¢nl engagement strategy. Feedback from partner organisations reinforced this finding. which stressed the value of diversifying and expanding collaborative working in Community settings. Page 5
POW Nottingham Trustees, Report Thc centre drop-in POW ¢ontinued to deliver two weekly dropin sessions at the centre, providing access to a wide rdnge of resourc¢s, including personal hygicne facilities, clothing and hot food. Partner organi5ation5 Stressed that this holistic service offer helps clienis to feel safe and cared for. attracting them to the centrc and creating a pathway into specialist health¢are support. Through the drop-in, staff had infornial coi)versations with clients while engaging them in problem-solving support related to their general health and wellbeing,. mental, physical and sexual health issues,. housing and homelessness,. drug issues. money, d¢bt and welfare benefits issues. plus a wide range of broader topics. Practical and advo¢a¢y support continued to be a key feature of this work. Satellite clinics The ¢entre drop-in POW continued to deliver two weekly drop-in sessions at the centre, providing access to a wide range of resources, includiug personal hygiene fa¢iliti¢s. ¢lothing and hot food. Partner organisations stressed that this holistic service offer helps clients to feel safe and cared for, attracting them to the centre and creating a pathway into specialist healthcare support. Through the drop-in. staff had informal ¢onversatioDs with clients while engaging them in problem-solving sUPPOrt related to their general health and wellbeing,. mental, physical and sexual health issu¢s- housing and homelessness., drug issues.. money. debt and welfare benefits issues,. plus a wide range of broad¢r topics. Practi¢al and advocacy support continued lo be a key f¢atur¢ of this work. Satellite clinics POW ¢ontinued lo host satcllite healthcare clinics, running alongside one of the weekly drop-in sessions. This included a sexual health ¢linic,' a drugs clinic, which included access to general GP services; and a new assessment and referral ¢lini¢ delivered by the Nottingham Recovery Network. It is understood that th¢s¢ clinics continued to be highly valued by ¢li¢nls and were a key feattwe in attracting them lo the centre. Client case work. crisis. and advocacy support Ov¢r the year, 100 clicnls received one-lo-one support, and more intensive case work support wus conducted with 64 ¢li¢nts through 247 sessions. This support placed particular emphasis on 8ddressing housing and homelessness issues, accessing community h¢althcar¢ servic¢s, safety whilst working, money issues and benefils applications. and protecting clients from harni, including issu¢s related to stalking and hardssment. sexual violence and domestic abuse. Partn¢r organisations express high regard for POW'S case working approh. It is ¢vident that the staff team worked hard to address clients, Support needs, in¢ludtng active advo¢a¢y on their behalf with external services. However, they noted how complex and time-consuming it could be to address seetningly Simple issues such as accessing birth certificates or proving local CODnection5. Staff reported numerous balerS to achieving positive outcomes. This was particularly noted in relation to housing, reflecting a lack of housing 5to¢L strict rules in supporting accommodation settings, and the chaotic nature of clients. lives. Finding the right balance between compassionate understanding and promoting pragmatic personal responsibility could b¢ chall¢nging. Progression The Progression Worker had infornial Contact with 21 ¢lients this year. 7 indivi(luals engaged with stNctyred one•to-onc sessions. Emphasis was on otje-to-one support. with a particular focus on helping clients to overcome practical life barriers similar to those covered in broader casework support. Considerable effort was put into sustaining the progression group over the last year. The Progression Worker introduced a range of more general activities relaf¢d to health and wellbeing to encourage engagement. Broader activities and developments Group activities and events - The team Continued to d¢liv¢r a nun)ber of social and cultural activities over the year. including wellbeing days aimed at promoting cli¢nts' s¢lf_¢are and self_esteem. Several volunteer-led group activities, including a gardening gmup and an art therapy group, were a150 run, which were well received atLd well attended by clietkts. The team woutd like to llre of this type of activity in tbe future. Co-production - The team continued to engage clients in co-production activities, but on a smaller scale from previous years. This included a rnonthly consultation questLOn. Page 6
POW Nottingham Trustees, Report Volunteertng - Five volunte¢rs supportcd a variety of functions at POW over the ye#r. Th¢ staff team noted that volunteer engagement had been significant but sporadic, a challenge ihat was over¢om¢ when a member of staff had clearly defined responsibilities for volunteer support. Supporting students - The POW team have continued to take part in activities to engage Nottingham's student population, with a view to sharing information and raising awareness of POW services, if on a reduced Scale from previous years. Awarene55 raising - The team continued to att¢nd a number of community awareness-raising activities this year. The CEO attended a significant number of local and national strat¢gic meetiThgs and events over the year. Partner organisalions have stressed that they would welcome POW expanding its slrdtegic influ¢nce and impact POW continued to host satellit¢ healthcar¢ ¢lini¢s, running alongsid¢ one of the weekly drop-in sessions. This included a sexual health ¢linic,' a drugs clinic, which included a¢¢ess to general GP setvi¢es: and a new assessment and referral clini¢ d¢liver¢d by the Nottingham Recovery Nehvork. It is understood that these clini¢s continued to be highly valued by ¢lients and w¢r¢ a key feature IJJ attracting them to the centre. Client case work, crisis. and advocacy support Over the year, 100 clients rec¢iv¢d one-lo-one suppon, and more inl¢nsiv¢ case work support was conducted with 64 clients through 247 s¢ssions. This suppor( placed particular ¢inphasis on addressing housing and homelessness issue5, accessing community healthcare services, safety whilst working, tnoney issues and benefits applicatitsns, and protecting clients from hami, including issues related to stalking and harassment, sexual violence and domestic abuse. Partner organisations express high r¢gard for POW'S case working approach. Il is evident that the staff team worked hard to address clients, support needs, including aclive advocacy on their behalf with external services. However, they noted how complex and time•consuming it could be to address seemingly simpl¢ issu¢s such as acce55ing birth certificates or proving local ¢onn¢¢tions. Staff r¢port¢d numerous barriers to a¢hieving positive oul¢omes. This was particularly noted in r¢lation to housing, reflectins a lack. of housing stock, strict rnl¢s in supportittg a¢¢ommodation settings, 2nd the chaotic nalure of clienls. lives. Finding the iigbt balance between ¢ornpassionate. und¢rstanding and promoting pragmatic persollal responsibility could be challenging. Progression The Progression Worker had infonnal ¢onla¢l with 21 Clients this year: 7 individuals engaged with stN¢tured one-to-one sessions. Emphasis was on one-to-one support, with a particular focus on helping clients to overcome practical lile barriers similar to thos¢ ¢over¢d io broader casework support. Considerable effort was put into sustaining the progression group over the last year. The Progression Worker introduced a range of more gencral activities related to health and wellbeing to ¢ncourdg¢ engagement. Broader activities and developfflents Group a¢livilies and events The team continued to deliver a number of social and Culra] activities over th¢ y¢ar, in¢luding wellbcing days aimed al promoting clients, self-¢ar¢ and self<st¢¢m. Several volunteer-l¢d group activities, including & gardening group and an art therapy group, wer¢ also nm, which were well re¢¢ived and well attended by clients. The team would like to run more of this type of activity in the future. Co-production - The team continued to engage clients in co-production activities, but on a small¢r scale from pr¢viou5 year5. This included a monthly consultation question. Volunteering - Five volunteers supported a variety of functions at POW over the year. The stsff team not¢d that volunteer engagement had been significant but sporadic, a challenge that was overcome wh¢n a Member of staff had clearly defined responsibilities for volunteer support. Supporting students - The POW team have continued to take part in activities to engage Nottingham's student population, with a view lo sharing information and raising awaren¢ss of POW services. if on a reduced scale from previous years. Page 7
POW Nottingham Trustees, Report Awareness fdising - The team continued to attend a number of community aW8ren¢ss-raising activities this year. The CEO attended a significant numb¢r of lo¢al and national strategic meetings and events over the year. Partncr organisations have stressed that they would welcome POW expanding its strategic influence and impact Financial review POW ended the FY 2024-20?S in a healthy surplus. This was due to the diversification of grant funding and one-off donations. Expenditure led to service expansion. POW is pmud a5 the team grew and setvices expanded. 3 risks were identified in tlt¢ Finan¢tal Year over reliance on short terni grants (not chang¢d)- How we expand the reach service-user complexity. The need for staff welfare and saf¢ty concerns at high level policy and funding Ov¢rg11, this was a good year with evidence of great service delivery despite the rise in complexity and service user delivery Policy on reserves POW policy is lo opernte with a reserve balance that will support POW for a four month period in a fluid funding environment. Lottery funding ends in Sept 2025 50 the surplus helps support this. Page 8
POW Nottingham Trustees, Report Statement of Responsibllitles The trnstees (who are also the directors of POW Nollingham for the purposes of company law) are responsible for preparing the trustees, report and th¢ financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Ac¢epted Accounting Pra¢ti¢e}, including FRS 102 "The Financial Reporting Standard applicable in th¢ UK and Republi¢ of Ireland" The report and accounts have been prepared iu accordance with the provisions in the Companies Act 2006 r¢lating to small companies. Company law rcquires the trustees to prepare financial statements for each financial year. Under company law Ihe tntste¢s must not approve the financial statements unless they are satisfi¢d that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its incom¢ and ¢xp¢ndirure, of the charitable company for that period. In preparing these financial statements, the trustees are required to.. sel¢¢l suitable a¢counting policie$ and apply them consistently,. observe the methods and principles in the Charities SORP,. make judgem¢nts and estimates that are reasonable and prudent; stale whether applicable ac¢ounting standards. comprising FRS 102 havc been followed, subj1 lo any material departures dis¢losed and ¢xplain¢d in the financial statem¢nts- and prepare (he financial ststements on the going concern basis unless it is inappropriate to presume that the ¢haritable company will continue in business. The rrusiees are responsible for keeping proper a¢counting records that can disclose with reasonable accuracy at any tim¢ the financial position of the charitable company and enable them to ensure that the flnancial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the ¢haritable' company and hence for tsking reasonable steps for the prevention and detection of fraud and other irr¢8ularilies. The truste¢s ar¢ responsible for the maintenance and integrity of the corporate and financial infomiaiion included on th¢ ¢harit2bl¢ ¢ompany's website. Legi51atiotk governing the pr¢paralion and dissemination of financial statenTents may differ from legislation in other jurisdi¢tions. Small companies provlsion statement This report has been prepared in accordance with the small companies r¢gime under th¢ Companies Act 2006. The annual report was approved by the Irusl¢¢s of the charity on .................... and sign¢d on its behalf by.. Matthew Rooney TNste¢ Page 9
POW Nottingham Independent Examiner's Report to the trustees of POW Nottingham ('the Company,) Independent examlner's report to the trustees of POW Nottingham {'the Company,) I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2025. Responsibilities and basis of repor¢ As the charity's trnstees of th¢ Company (atkd also ils directors for the purposes of company law) you are responsible for the preparation of the ac¢ounts in a¢cordance with the requirements of the Companies A¢t 2006 {'Ihe 2006 Act'}. Having satisfied myself that th¢ accounts of thc Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accoutLts as carried out under section 145 of th¢ Charities A¢t 2011 ('the 2011 Act.). In ¢arryin8 our my examination I have followed the Directions given by the Charity Commission und¢r section 145{5)(b) of th¢ 2011 Act. Independent examiner's statement Since the Company's gross income exceeded £250,000 your examiner must be A member of a body listed in section 145 of the 2011 Act. I confirni that l am qualified to und¢rt8k¢ th¢ ¢xamination be¢ause l am a member of the Chartered Institute of Public Finance and Accountancy (CIPFA), which is one of the listed bodies. I have ¢ompl¢t¢d my examination. l Confirm that no matters have comc to my attention in connection with the examination giving m¢ cause to believe that in any material respect.. a¢¢ounting records were not kept in respeci of the Company as required by section 386 of tELe 2006 Act; or 2. the accounts do not accord with those r¢cords' or 3. the accounts do not comply with the a¢counling requirements of section 396 of the 2006 Act oth¢r than any requiiement that the accounts give a 'true and fair, view which is not a matter ¢onsid¢r¢d as part of an independent examination,. or 4. the accounts have not been prepared in accordance with the methods and principles of the Stst¢ment of Recotnmended Practice for accountiiig and reporting by charities [applicable to charities preparing their a¢¢ounts irt accordance with the Financial Reporting Siandard applicable in the UK and Republic of Irelalld (FRS 102)]. I have no concerns and have ¢om¢ across no other marters in conn¢clion with the examination to which attention should be drawn in IELis report in order lo enable a proper understanding of the accounts to be reached. Eva Stevens, Bsc, CPFA, employee of Community Accounting Plus memb¢r of the Chartered Institute of Public Finance and Accountancy (CIPFA) Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 1611212025 Date.. Page 10
POW Nottingham Statement of Financial ActRvitRes for the Year Ended 31 March 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Total 2025 Total 2024 Unrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activiti¢s Investment income 74.529 5,048 825 74,529 365,949 825 198,420 330,702 777 360,901 Total Income 80,402 360,901 441.303 529,899 Expenditure on: Charitable activities {127,082) 1289,105) {416.187) {417,040) Total Expenditure (127,082) (289,105) (416,187) (417.040) Net (¢xpendityr¢)/incom¢ Transfers between funds (46,680) 55) 71,796 55 25.116 112.859 Net movement in fund5 (46,735) 71,851 25.116 112,859 Reconciliation of funds Tothl fund5 brought fonvard 369,578 21.974 391.552 278,693 Total funds carried forward 16 322,843 93,825 416,668 391,552 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdoThn for the period is shown in not¢ 16. The notes on pages 14 to 24 fonn an integral part of these financial stalem¢nts. Pagell
POW Nottingham Statement of Financial Activities for the Year Ended 31 March 2025 {In¢luding Income and Expenditure Account and Statement of Total Recognised Gains and Losses) These gre the figures for the prevlous accounting perlod and Art Included for comparative purpoges Unre$trl¢ted Restri¢ted Total funds funds 2024 Note Income and Endowments from: Donations and legacies Charitable activities Investment in¢om¢ 198,420 469 777 198.420 330,702 777 330.233 .Total income 199,666 330,233 529,899 Expenditure on: ChaTltable activities {61,8161 {355,2?4) (417.040) Total expenditure {61,816) 355.2241 417,040 Net incomel(expenditure) 137,850 (24,991} 112,859 Net movement in fvnds 137,850 (24.991) 112,859 ReeoncKli#tion of funds Total funds brought fon¥ard 231,728 46.965 278,693 Total fimds Carried forward 16 369.578 21.974 391.552 The not¢s on pages 14 to 24 fonn an integral part of these fLnancial statements. Page 12
POW Nottingham (Registration number: 06675269) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Debtors Cash at b8nk and in hand 1,906 426.307 12,336 384.901 4?8.213 397.237 Creditors: Amounts falling due wlthill one year 10 111,545) (5,685) Net asset5 416,668 391.552 Fund$ ofthe charlty: Restrleted Income funds Restricted funds 16 93,825 21,974 Unrestricted income funds Unrestricted funds 322,843 369,578 Total funds 16 416.668 391,552 For the financial year ending 31 March 2025 the charity was entitled lo exemption from audit under section 477 of the Companies Act 2006 relating lo small Compallies. Dir¢ctors' responsibilities.. The members have not required th¢ charity to obtsin an audit of its a¢counts for the year in question in a¢¢ordan¢e with section 476., and The directors acknowledge their r¢sponsibilities for ¢omplyillg with th¢ r¢quirem¢nts of the Act with respect to accountt'ng records and the preparation of accounls. These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The financial statements on pages I I to 24 w¢r¢ approved by the twstees. and authorised for issue on siglled on iheir behalf by.. Mattlt¢w Rooney Trust¢¢ The notes on pages 14 to 24 forni an integral part of th¢5¢ financial statements. Page 13
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 l Accounting policles Summary of slgnificant accounting poli¢les and key gccountlng estlmates The principal accounlillg policies applied in the preparation of these financial statements are Sel out below. Th¢se policies have been consistently applied to all the years presented, unless otherwise stated. Statement of Compliance The financial statements have been prepared in accordance with Accounting and Reporting by Chariti¢s.' Statement of Recommended Practice (applicable to charities preparing their accounts in a¢¢ordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102)) (issued in October 2019) {Charilics SORP (FRS 102)), the Financial Reporting Standard appli¢abl¢ in th¢ UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Basis of preparation POW Nottingham meets lh¢ d¢finition of a public benefii entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transac(ion value unless othen¥isc staled in the relevant g¢¢ounling policy notes. Going ¢on¢ern The financial statements hav¢ b¢¢n prepared on a going con¢ern basis. The trust¢¢s assess whether the use of going concern is appropriate i.e. whether there ale any material uncertainties r¢lat¢d to ev¢nls or conditions thai may Cast significant doubt on th¢ &bility of th¢ charity to continue as a going ¢onc¢rn. The trustees make this &ssessment in respect of a period of one year from the date of approval of the financial statements. Exemption from preparing a cash flow statement Under the exemption available lo smaller charities the Board of Trnstee5 has chosen not to include a Ststement of Cash Flows within the fLnancial statements. Income and endowments Voluntary incorrLe including donations. gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity ha5 entitlement to the income, it is probable that the income will be re¢¢iv¢d and Ihc aTt]ouul can be measured with sufficient reliability. DonalionJ and legacies Donations are recOlSed when the charity has been notified in writing of both the amount and settlement date. In the ¢vent that a donation is subject to conditions that require a l¢v¢l of perforniance by the charity bcforc the harity is entitled to the funds, the in¢ome 15 deferred and not recognis¢d until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period. Gronts reeeivtsble Grants are recognised whell the charity has an enlitl¢meni to the ndS and any condition8 linked lo the grants have b¢¢n met. Where perfonnan¢¢ ¢oaditions ar¢ attached to the grant and are y¢t to b¢ tllet. the in¢om¢ is recognised as a liability and included on the balance sheet as d¢f¢rred Income to be released. Page 14
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 Expenditure All expenditure is recognised once th¢r¢ is a l¢gal or constCtiVe obligation to that ¢xp¢nditure, it is probabl¢ settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that ¢ategory. Wh¢re costs catu)ot be dire¢tly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocaied on the basis of time spent. and depreciation charges allocated on the portior& of the asset's use. Other support costs are allocated based on the spread of staff costs. Chqritable qcrfivities Charitable expenditure compris¢s those costs incurred by the charity in th¢ d¢liv¢ry of its a¢tivili¢s and servi¢¢s for its beneficiaries. It includes both costs that Can b¢ allocated directly to su¢h activities and those costs of an indirect 8re necessary to support them. Taxation The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and. therefore li mects the definition of a charitable cornpany for UK corpgration tax purpose5. Accordingly, the charity is pol¢nlially exempi from taxation in respect of income or capital gains received within ¢ategories ¢ov¢red by Chapter 3 Part I l of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that su¢h incom¢ or gains ar¢ appli¢d ¢x¢lusively to ¢haritable purposes. Tangible fixed assets Individual fixed assets costing £500.00 or more are initially r¢cord¢d at cost. less any subsequent accumulated .depreciation and subsequent accumulated irllpairmeDt Ioss¢s. Depreciation aDd amortisation Depreciation is providcd on tangible fixed assets so as to write off the cost or valuation, less any estittsated residual vali1¢, over their exp¢cf¢d useful economic life as follows: Asyet class IT equipment General equipment Deprecl#tion method nd rate 33.30/0 on a straight line basis 20% on M straight line basis Trade debtors Trade debtors ar¢ amounts due from ¢ustomws for MehandISe sold OT servic¢s peTforni¢d in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at arnortised c05t using the effective interest method, less provision for impainnent. A provision for the impairnieni of trade debtors is csl&blished when there is objective evidence that the charity will not be able to collect all amounts due according to th¢ original temis of the receivables. C5h cash equivalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-t¢nn highly liquid investments that are readily Convcrtible to a knovm amount of cash and ar¢ subjecl to an insignificant risk of chang¢ in value. Page 15
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 Fund structure Unrestricted income funds are gen¢ral fijnds that 8re available foi use at the trustees, discretion in furtherance of the objectives of the charity. Restricted in¢ome ndS are those grants for use in a particular area or for specific purposes, the use of which is restricted to that ar¢a or purpose. Pensions and other post retirement obligations Thc charity operates a defined contribution pension sch¢m¢ for employ¢¢s. The assets of the scheme are held separately from those of the charity- Pension costs charges in the Statement of Financial Activities repr¢s¢nl the ¢onlributions payablc by the charity during the year. 2 Income frojn donations 4nd legacies Unrestricted funds General Total 2025 Total 2024 Donations and legacies. Donation5 from companies. tNsts and similar proceeds Donations from individuals Grants. including capital grants. Government grants 25,000 4,529 25,000 4,529 148,037 2,463 45,000 45,000 47,920 74.529 74.529 198,420 3 In¢ome from ¢h*rltable Ietlvitles UDrestricted fund5 General Restricted funds Total 202S Total 2024 Grants & donations Sales & fees Sundry income University placement 360,901 360,901 1,312 206 3.530 330.013 130 559 1,312 206 3,530 5.048 360,901 365.949 330,702 Page 16
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 4 Grants & donations Unrestricted fullds Restricted funds Total Basis Yorkshir¢ Rosa Fund Places for People Charles Hayward Foundation Lloyds Groundworks Nottinghamshire police Screwfix Foundation Sundry donations Boots The H¢nry Smith Charitable Trust Nottingham City Council University of Nottingham NHS Nollingham City CCG The National Lottery Hawley & Rogers NCC Trade cred J N Derbyshire The Thomas Farr Charity 26,955 25.000 4,200 25.000 26,955 25.000 4,200 25,000 25.000 200 17,114 4,100 2,616 10,000 32,900 10,031 1.815 52.332 128,201 1,913 62,053 3,000 3,000 25.000 200 17,114 4.100 2,616 10.000 32,900 10.031 1,815 7,332 128.201 45,000 1.913 62,053 3,000 3,000 74.529 360.901 435,430 5 Investment income Unres¢ri¢ted funds General Total 2025 Total 2024 Interest receivable and similar in¢ome' Interest receivable on bank deposits 825 825 777 Page 17
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 6 Expenditure on charitable a¢tivltles Unrestricted funds Gentrjl Re5tri<ted funds Total 2025 Total 2024 Accounting & prof¢ssional fees Activities & events Advertising & marketing Bank charges Cleaning & hygiene ClieLIt activities Database, website & rr, telephone Evaluations Equipment. r¢pairs & maintenance Harm minimisation Hospitality, donations & gifts Insuran¢e Membership & subscriptions Printing, stationery & postage Rent, rate5 & bins Outreach suppli¢s & van Sundry ¢xp¢ndin]re Telephone & int¢rnet Volunteer expenses Wag¢s, Nl & pension Other staff costs Trust¢¢ expenses 4,751 7,356 12.107 10,770 6,927 4,555 1.269 4.574 1,324 343 2,617 5.890 l55 3.150 8,454 3,340 l87 448 706 722 21,431 2,048 528 5,223 723 224,460 1.324 1,819 5.441 7,608 360 3,150 16,463 4.046 2.443 2,588 1,329 1,042 37,518 4,045 944 5,223 948 293,009 14,757 23 1.476 2,824 1.718 205 8.668 3,050 17,439 6,752 2,192 2.247 1,925 1,542 33,111 17,311 605 8,009 706 2,256 2,140 623 320 16,087 1,997 416 225 68,549 14.757 23 1,033 279.430 13,580 60 127,082 289,105 416,187 417,040 Page 18
POW Nottinghyém Notes to the Finrdncial Statements for the Year Ended 31 March 2025 7 Fees payable to independent examlner During the period, the fees payable (excluding VAD to the eharity's independent examiner Community Accounting Plus are aualysed as follows.. 2025 2024 Independ¢nt examination Other financial seNices 1.680 1,400 1,400 5.839 3,080 8 StAffcost$ The aggregate payroll costs were as follows.. 2025 2024 Staff tosts during the year were: Wages and salaries Social security ¢osts Pension ¢05ts 264,894 17,128 10,987 250,317 19.516 9,597 293.009 279,430 The monthly average number of persons (including senior management team) employed by the charity during the year was as follow5= 2025 2024 Avernge numb¢r of employees 12 Contributions to the employee pension schemes for the year totsll¢d £10.987 (2024- £9,597). No employ¢¢ received emoluments of more than £60,000 during the year. The total ¢rnploye¢ benefits of the key management personn¢l of the charity were £Nil {2024- £84.835). 9 Debtors 2025 2024 Prepayments 1.906 12.336 Page 19
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 10 Creditors: amounts falling due wlthln one year 2025 2024 Other taxation and social security Other cdItorS Accruals 3.018 4,172 4.355 3,815 1,870 11,545 5,685 I l Obllgations under le*$es and hlrt purchase contracts Operating lease ¢ommitn)ents Total fvture minimum lease payments under non•cancellable operating leases are as follows.. 2025 2024 Land #nd buildings Within on¢ year Between one and fsve years 20,700 46,447 20,700 67.147 67,147 87.847 12 Charity status The charity is a compally limited by guarantee and consequently doe$ not have share capital. Each of ihe trnsle¢s is liable to contribute an amount not exceeding £1 towards the assets of the charity in th¢ event of liquidation. 13 Related party transactions There were no rel&ted party transactions in the year. 14 T4x4tion The charity is a registered charity and is therefore exempt from coryoration tsxation. 15 Trustees remuneration and expenses No tNstees. nor any persons connected with them, have received any remuneration from th¢ charity durin8 the year. No ttustees have received any reimbursed expenses or any other benefits from th¢ charity during the year. Page 20
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 202S 16 Funds Balance at 31 March 2025 Bil4nee it I April 2024 Incoming resources Resource9 expended Transfers Unrestricted funds General G¢n¢ral fund 369,578 80,402 (127,082} (55) 322,843 Restricted funds EmPOWer fund Awards for All Boots Salaries Henry Smith Changing Fumres POW'S Safeguarding Proje¢t J N Derbyshire Bupa C Card Project Fellow ship (Uon) PCC Community Chest (outreach) Art workshops {UoN) Char1¢5 Hayward Crisis work Places for People ROSA Fund stands with us SWISVA Screwfix Thomas Farr Touchstone 8.195 108,301 19,900 10,000 32,900 44,286 11,765 3.000 200 35,130 665 (l L2,278} (12,139) 13,890) (31,823) (38,032) (12,229) (1,616) (231) {35.130) (1,781) 4,218 7,761 6,110 6,598 8,500 5,521 2,246 Ho 24 1,384 31 1.116 4,456 5,349 1,150 (9,805) (I,l50) 25,000 700 25,000 26,955 4,100 3,000 3,500 25,000 (700) (1.958) (17,388) (4,100) (3.000) (1,855) 23,042 9.567 1,645 Total restricted funds 21,974 360,901 (289,105) 55 93,825 Total funds 391,552 441,303 (416,187) 416,668 The transfers from the G¢nernl fund to the BUPA fund and POWS Safeguarding restri¢ted lld, were to cover the deficil on thes¢ activities. Page21
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 The specific purposes for which the fvnds are to be applied are as follows.. Empower fund - Supports the work of pr¢venrion, outreach and engagement and progression. Awards 4 All - Funds the work of the Crisis Inlcrvcntion Workcr- Boots - Funds our core services, including ¢ontribulions to drop in and outreach. Fl¢nry Smith fund - Supports thc delivery of our core services, specifically drop in. Changing Futures - Funds the work of the Specialist Violence Against Women and Girls Navigator. POW'S safeguarding proj¢ct- This the PCC nding. JN Derbyshire - Funds our cor¢ s¢rvi¢¢, including contribution5 to drop in and outreach. BUPA- Provided funding to improve our outside spa¢e, making a more theraputic place for clients. C Card- Contracts enables us to deliv¢r th¢ condom distribution scheme to 13-24 year olds in Nottingham Cily. Fellowship (UOA)- Funding for the research project along side Universlty of Nottingham. Police and Crime Commissioner Supports the work of the Police Liaison Worker, Outreach work and has funded the new outreach van. Art work UON - To ¢ov¢red lulor fees, costs of local travel for sex worker community design partllers aiiendingl training materials and feedback payments. Charles Hayward - Fuiids the work of the Crisis Intervention Worker. Places for p¢ople- Contributed to staff SarleS to provide support to clients experiencing homelessness SWINSVA - This was to cover the salary for the SWISVA projcct worker plus related costs and overheads. Screwfix - Grant toward s¢curity improvement for the building. Thomas far - Front line salari¢s to ¢over ¢or¢ servi¢es Such as the Drop In Support Worker, Crisis Inl¢rv¢ntion, Police Liaison worker. Touchstonc Front line salaries to cover core s¢rvi¢¢s su¢h as the Drop In Support Worker, Crisis Intervention and Police Liaison worker. Page 22
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 Balance #t I April 2023 Incoming resources Resources expended Balance at 31 March 2024 Unrestricted fund5 General General fimd 231,728 199.666 (61,816) 369,578 Restricted Big Lottery Women & Girls fvnd Crisis work fid EmPOWer fund Building r¢pairslmaint¢nance Awards for All Boots Salaries Henry Smith Changing Futures POWS Safeguarding Project J N Derbyshire Leic¢ster Uni research Safer Strcets sipp Thomas Fa Wheatcrofts Bupa Clolhworkers Foundation Col {Salaries) Fellow ship (Uon) Outreach van (Notts PCC) PCC Community Chest (outreach) rNLCF C05t of living 55,492 (55,4921 (1,984) (109.358) 18261 {5,2041 18,584) (30,7231 (44,8721 (11.512} (2,0021 13,0001 {15.004) (1.5211 (4,7481 (I,629) (1,800) (10,000) (7.3 l3) {1,213) (15.000) 1,984 9,252 826 5,204 8,584 5,994 108,301 8,195 30,250 47.118 11.756 5,521 2,246 Mo 196 2,002 3,000 9.759 220 5.245 1,301 4,748 1,629 1,800 10.000 7,313 2,329 15,000 1,116 4,456 23,439 4,456 (23,439) Total restrlcted funds 46,965 330,233 355,224 21,974 Total funds 278,693 529.899 417,040 391,552 Page 23
POW Nottingham Notes to the Financial Statements for the Year Ended 31 March 2025 17 ADxlysis of net assets behween funds Unrestricted 2025 Total funds GenerAI Restrlcted Current assets Current liabilities 334.388 111,545) 93,825 428,213 {11,545) Total nel assets 322,843 93,825 416,668 Unrestrlcted 2024 Total funds General Restrlcted CutTent assets Current liabiliti¢5 375,263 (5,685) 21.974 397,237 (5,685 Total nel assets 369,578 21,974 391,552 Pag¢ 24