Charlty reglstratlon number 1136189 {England and Wales) Company registrallon number 06982944 PROTECTION AGAINST STALKING ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 f? xeinadin
PROTECTION AGAINST STALKING LEGALAND ADMINISTRATIVE INFORMATION Trustees Ms R M Malley Ms L Clancy Mrs S J Haile Prof C Maple Mrs P Bemal Charity number (England and Wales) 1136189 Company numbor 06982944 Reglstsred offlce 12 Conqueror Court Sittingboume Kent Untted Kingdom ME10 5BH Independont oxamin•r Xeinadin South East Limited 12 Conqueror Court Sittingboume Kent Unsted Kingdom ME10 5BH
PROTECTION AGAINST STALKING CONTENTS Pago Trustees. report Independent examiners report Statement of financial activrties Balance sheel Notes lo the financial ststement$ 10-16
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present Iheir annual report together with the financial statements of the Company for the year 1 January 2024 to 31 December 2024. The Annual Report ser4es the purposes of both a Trustees, report and a directors. report under company law. The Trustees wnfimi that the Annual Report and financial statements of the charitable company comply with the ourrent statutory requirements. the requirements of the charitable company's governing documenl and the provisions of the Statement of Recommended Practi (SORP) applicable to charities preparing their accounts in accordance with the Financ4al Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS102) (effective 1 January 2019). Since the Company qualffies as small under section 382 of the Companies Acl 2006. the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. Protection Against Stalking (PAS) was registered as a chanty in 2010 by two Mothers whose daughters Clare Bernal and Rana Faruqui had been stalked and murdered by their fomer boyfriends after they ended brief relationships. Tricia Bernal & Carol Faruqui wanted to raise awareness of stalking and prevent other parents from experiencing what they had. V181on - Protection Against Stalkn'ng believes every victim of stalking should have the support and protection they need, including access to a lorAlly based specialist stalking advo¢a¢y sepiice. Mission - Protection Against Stalking mission is to ensure the needs of victims are mel by prowding guidance on accessing support, raising awareness of the issues, and campaigning lo ensure local support is available for all vidims. Values - Protection Against Stalking is a caring. compassionate charity.. experience tells us early identtfi¢ation of stalking and effective safely planning saves lives. Since 2010 PAS has successfully worked in collaboration wfth a number of partners and related charities to.. Establish a national stalking helpline (managed by the Suzy Lamplugh Trust) Successfully campaigned for new stalking legislation Develop nationally recognised stalking training programrne Create a netsvork of skilled advisors to assist stalking victims The financial statements have been prepared in accordance with the accounting policies sel out in note 1 to the financial slalements and comply wilh the charitls governing document, Ihe Companies Act 2006. FRS 102 "The Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charilies SORP "Accounting and Reporting by Charities.. Statemenl of Recommended Practice applicable to charities preparing their accounts in accordan wilh Ihe Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" Obje¢tive¥ •nd actlvltles Following a period of review & nSOl1d81lon in 2018. Ihe trustee5 ¢onlinue lo believe there is a neod to raise awareness of stalking and provide locally based specialist advo¢a¢y seNices that; Support victims and their families at risk of stalking and harassment Work with professionals and organisations to improve knowledge and understanding of stalking to identify and differentiate belween stalking and harassment Ensure early recognition of 2nd effective interventions for wctims of stalking Provide a¢¢ess to credible and reliable infomiation on stalking and safety planning In setting objedNes and planning for actmties, the Truslees have given due consideration to general guidance published by the Charity Commission Telating to public benefft, induding the guidance 'Public benefit: running a charity IPB2)'. Activities PAS continues to raise awareness of stalking and provide support to Mdims of stalking and their families.
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Raising Awareness PAS raises awareness of stalking in various ways through rts website and social media, attendance and speaking at nferences. liaison with partners, attending MUagencY meetings and develop and deliver a comprehensive training programme. Too often stalking behaviours go unrecognised and the associated risks to victims are not identified. PAS understands 'Early identification of sta1.ng and effective inter4ention saves lives. and the importance of highlighting stalking behaviours through membership of national and local forums. During 2024 PAS attended more than 200 meetings, raising awareness. providing specialist stalking advice and reporting on current refealS and trends. The resource needed to fulfil this commrtment, drive change and be the 'voi¢e of the victim, is considerable. There is need to rationalis8 the number of meetings, particulaty at local level to allow all voices to be heard. PAS continues to be a member of the National Stalking Consortium (NSC), working with colleagues to raise awareness of stalking, identify trends and influence law and practice changes. In 2022 PAS supported the NSC in the submission of a national super complaint againsi police for failin9 to recognise slalking behaviours, failing io adequalely investigate stalking cases and failing to implemenl appropriate safety measures. Whilst Kent Police have improved their response to stalking significantly. PAS provided several case studies in support of the complaint and clients of PAS were inteNiewed by the Inquiry team. In September 2024 PAS welcomed the publicalion of the super4omplainl investigation report by Her Majesty's Inspectorate of Constabulary and Fire & Rescue SeNces (HMICFRS}. the Independent Offi¢8 for Police Conduct (IOPC) and College of Policing. The findings recognise systemic failures by police responding lo stalking cases across England and Wales and placing victims of stalking at greater risk. PAS will continue to work with police to improve the investigation of stalking offences and proactive response to breaches of protective orders, including stalking Prole¢tion Orders. During National Stalking Awareness Week in April 2024 (Join Forces Against Stalking) PAS highlighted the benefft of working together with local agencies and arranged presentations in schools and with local safeguarding teams to ral$8 awareness of stalking, the Importanc of healthy relationships and understanding individual digital footprints. PAS also attends West Kent communty safety partnership meetings. domests'c abuse forums, Vulnerability Boards, K-SIP and MARAC meetings. Al the monthly K-SIP (Kent Stalking Intervention Panel) meetings with police and partners, PAS provides specialist stalking adwce and Whe PAS dients cases are being reviewed, are the victims, voice. During 2024 PAS contributed to and rewewed a totsl of 196 high-risk stalking ¢ases at the K-SIP meeting. Over 14,500 people visited the PAS websrte during 2024. PAS receives many invitations lo speak about stalking on TV and Radio. Wherever possible we provide a speaker but are reluctant to offer clienls to relive their experience unless they are able to cope with Ihe media spotlight. We accepied invitalions to speak about and raise awareness of stalking and showrAse our work on national and local TV and radio during 2024, contributing to programmes on BBC News, BBC Soulh-East, Radio 4, Radio 5 and Radio Kent. In total PAS appearedlcontributed to 21 radio and TV programmes. Tralnlng PAS further developed its comprehensive training programme during 2024 and delivered training to 895 community safety and criminal justice professionals. A portfolio of available training programmes and content has been produced and shared across criminal justice and communty groups. All programmes are flexible to meet the needs of the dients. In 2024 PAS provided training to University Students & Staff, British Association of Counsellors. Kenl Police, Greenwich CSP, Swale DC. Rochester Diocese, United Reform Church, IDVA Services, Probation Servi, Schools and Mediation Services.
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Advocacy Available funding {resources) limiis the support PAS is able to promde. We believe successful advocaw support is best delivered locally, alongside partners who complement our work. Identifying and establishing working arrangements and partnerships with local organisations and agencies is pivotal. requiring PAS to attend MARAC, K- SIP, CSP, Vulnerability Boards and DA meetings to report on referrals. trends and needs. During 2024, with no additional caseworkers, PAS supported 149 more cases than in 2023. A total of 1.585 victims were supported in 2024. 1..1 support was provided to 350 dients in 2024. compared to 312 in 2023. PAS caseworkers support on average. 65 clients each year. 674/0 cases supported by PAS in 2024 related to domestic abuse - when partners split and abuse continues, it be¢omes slalking 150/0 of stalking victims are work colleagues. 140h are neighbourslcontacts and 4% are strangers 85 PAS clients were assisted to gain protective orders in 2024 Over 1.6 million people were stalked in England & Wales during 2024 PAS currently has SLrfficienl funding to support high risk cases across Kent and all risk support to clients living in West Kent, Maidstone. Dartford & Gravesend. With the exception of high-risk cases PAS provides online advice to clients outside these areas. In 2024 we prowded advice to support onty in these areas. We are keen to identify funding to both maintain the current seNice but also grow advocacy provision fvrther across Kent. PAS continues to support all high-risk cases across Kenl and will look to develop further full advocacy sep4ices during 2025. Cyber-stslklng Cllnlc: PAS continues to partner with The Cyber Helpline to deliver a West-Kent Cyberslalking ¢linic supported by Look Ahead. Over 80 clients were booked into the cyberstalking dinic during 2024 and received 1..1 support,. benefitting from understanding privacy settings through to locatin9 remote and sophisticated listening devices. All clienls are enabled to secure devices and receive continuing support from The Cyber Helplinè and PAS following attendance at the clinic. On average clients receive 4 hours post dinic support. Arrangements betsveen local authorities in Dartford and Gravesend Changed during 2024 and fvnding for the North-Kent cyberstalking clinic ended. We will look to expand the cyberstalking clinic further across Kent during 2025. Pro.Bono Legal Support: PAS is able lo offer clients a 4&minute appointment free of charge with a qualified legal advisor. Clinics are held monthly. Maln activitiès und•rtakon to further the Company's purposes for thè publlc benoflt PAS continues to idenlify opportunities to raise public awareness of stalking through the maintenance of an informational website, use of social media, developing case studies highlighting slalking behaviours and providing advice and support at no cost to indimduals experiencing slalkirbg or harassing behaifjours. The training programmes and presentations will continue to be developed according to need.
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Achlevements and porf0mnCe Significant activities and achievements against objectives Feedback from clients & professlonals; "When I received the call from (my Gaseworkerl at PAS, I was broken, afraid and completely overwhelmed. She was there for me when I felt at my lowest and loneliest. I've had to keep my location private and lost my family and friends in the process. I can't trust anyone to accidentally slip up and share any info about where l am. PAS offer you More than support and adce. They reassure you you're not paranoid and attention seeking which rf your case is anything like mine, you'll have been brainwashed for years that theirs is nomial behaviour and you're just weak and no one will believe you anyway. In my case my family tumed their backs on me bul I now realise it's just Iheir fear and not understanding the severity of the control you live under. Your life feels like you're living in a film, and you just have to gel through it day by day which is where PAS are life savers. I really was on the edge of giving up. I know for a fad I'd not be here today or managed to hold down my job had It not been for this vital support system. The police are overstretched so they do the best they can wth safeguarding apps and alamis and coping skills, but in my experience friends and family really don't fully understand the lengths these monsters will go to find you so you end up isolating. PAS understands and we can't lose this lrfe changing support. My lrfe will never be th8 same bul PAS have shown me that's ok. I'm trealing my next chapler as an adventure and Teinventing myself, new job. new friends. new county, new home but with the right t¢)ols from PAS to never let this happen again. Eyes wide open and aware of red flags. has shown me there is a future and I will trust again. one day. I've been introduced to further support so I'll never be scared again and wilhout . (caseworker) and PAS I could not have got here. You will too... .1 quil my job yest8rday...surprisingly I slept through the night for the first tim8. Life is too short and I'm starting lo make the right decisions and stand up for myself Villthout using force or aggression but leaming to politely say no. But more importantly (....) I'm beginning to like myself again. and I'm on the road to losing the shame. Which is a huge slepll You really have given me the strength to find my power again. You have no idea what affed your kindness and support does to our lives. Ever grateful and you wlll ahvays be my Angel." Flnanclal revlew Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational exislence for Ihe foreseeable fijture. For this reason, they continue to adopt the going concern basis in preparing the finanual statements. Further details regarding ihe adoption of the going concern basis can be found in the accounting policies. R8S8rv8s policy The policy of the Trustees is to maintain general unrestricted funds at a level approximaling to 6 months expenditure or £15.000 whichever is the greater. Unrestricted funds at 31 December 2024 stood at £11,832. 6 months expendtlure was £17.387. This has fallen below expected levels and will be monitored dosely in the new year.
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 The challenge of funding the growing demands of a successful specialisl stslking advocacy support is on-going, Seice provision is limrted by available funding and resources to deliver. In 2024 we welcomed grants from The National Lottery, Colyer Ferguson Charitable Trust, the Kent Community Foundation ( Brook Fund, Pope Fund) and the Sevenoaks District Council Community Fund to support advocacy support provided by Independent Stalking Advocate Caseworker's (ISAC'S) and volunteers. PAS continued to work in partnership with the Cyber Helpline to deliver the West-Kenl Cyberstalking Clinic which continues to be supported by Look Ahead. We are grateful to the Soroptimists, Maidstone Rotary all the many anonymous supporters of PAS who donate through Just Giving and Text Giving. PAS office accommodation at The Castle in Tonbridge changed during 2024. we are now sharing with CAB. The funding of this accommodation in the short temi is underwritten bul lOng-te funding needs to be identified for PAS to have a home of its own or shared accommodation on a more sustainable basis. To sustain and build on the support PAS is abl8 to deliver we will continue to further develop a robusl funding strategy, looking to work in partnership where rt benefits victims. Plan8 for futur• porlod8 During 2025 PAS will further develop our fvnding strategy to UnderIte the cost of maintaining and delivering a programme of stalking awareness training and delivering a specialist stalking support services, the continuation of the cyber stalking clinic in partnership with The Cyber Helpline across Ihe county of Kent. structure, govèmante and managemont Protection Against stalking Is registered as a charitable company limited by guarantee and was set up by a Trust deed. The trustees. who are also the directors for the purpose of company law, and who sepled during the year and up to the date of signature of the financial statements were.. Mrs Jan Berry- {key management) Ms R M Malley Ms L Clancy Mrs S J Haile Prof C Maple Mrs P Bernal Mr R Donelan (Resigned 17 June 2024) Recmitmenl and appointment of trustees The management of the Company is the responsibilty of the Trustees who are elecled and CCpOPted Lsnder the terms of the Trust deed.
PROTECTION AGAINST STALKING TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Oth8r matters Our Trustees are also the Threctss of th& Company Llmited by Guarant88. Our Trnstees bring a Yariety of skills, knowledge and experience to the Board During 2025 we V*ill soek to add Trustees wlth Finance. Business, IT. thlrd sector and local govemment experience. PAS Is led by Ctrchief Exeartlves, Sue Dunn and Jan Berry who bring a complimentary mix of experienc8 In domestlc abuse, stalking, polSdng, charity, trustee a1 management In 2023. funding from thè Tudor Trust enabled the apwintment of a part-time Operations Manager to sjpport caseworkeTS and ensure the support and advice provided lo clienls meets required standards. Thé Trustees recognk%e Ihe long-tem sustainabllty of the Charity is depend8nt on building an organisatK)nal structure that can be funded to meet the needs of the charity. PAS us88 8 blend of volunteers and paid stsff lo provide advocacy support. raise awareness and administer the charity. Post-pandemic rt has become more difficJJlt to identify volunt08rs and have needed to Incrnase the numb81 of paid part-time staff to aUre di8nts aro supported and a professional $eNi¢8 malntsined. In 2023 w8 mploy8d 4 part-tlrne staff. equal to 2 lfull.time equiv81enl) DuTlThJ 2024 we &mployod new part-tlme caseworkers and a part-bme administrator. Al volunteers and stsff 8r8 professionally Iralned to undertakè their role and prOded with opportunlties to gain new skills and qualthcatlons. Al caseworkers aro provld&d wrth cllnlcal supervision glven the nature of Ihe ¢llent support they provide. Our 11 volunteers. not all of whom are case work8rs donatsd more than 4,750 hours in supIrt of PAS during 2024 Thls Is equiv81ent to £86,900 based on Ihe average hourly rate in Kent. W8 are indebted to the whole PAS team for their ts'me and expertise supporbng vulnerable vlctims of stslking. Durfng 2025 we will contlnue to identsfy, recNrt and Irain additional volunteers and paid staff to meel the anticipatsd Increase in actfvty and awareness rai8iThJ being undertaken by PAS. The Iruste88' r&port was 8pproved by tho B08rd of Trustees. Mrts P Bemal Trusts• 26 Sept8mb8r 2025
PROTECTION AGAINST STALKING INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PROTECTION AGAINST STALKING I report to the trustees on my examination of the finanLial statements of Protecaion Against Stalking (the charity) for the year ended 31 Dmber 2024. Responsibilities and ba$ls of report As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance Wbth the requirements of the Companies Act 2006. Having satisfied myself that the financial statements of the chanty are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I port in respect of my examination of the charity's financial statements carried out under section 145 of the Charrties Act 2011. In carying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011. Independent èxamlnerfs statement I have completed my examinalion. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respe¢t'. aOUntIng records were not kept in respect of the charty as required by section 386 of the Companies Act 2006. the finan¢ial statements do not accord with those records., or thè financial statements do nol Comply with the accounting requirements of sedlon 396 of the Companies A 2006 other than any requirement Ihal the financial statements give a true and fair view, which Is not a matter considered as part of an independent examination.. or the financial stalemenls have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to chanties preparin9 their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this pOrt in order to enable a proper understanding of the financial statements to be rea¢hed. Samantha Rylah FCCA X•lnadln South E••t Llmlt•d 12 Conqueror Court Sittingbourne Kent ME10 5BH United Kingdom 26 September 2025
PROTECTION AGAINST STALKING STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024 Unrestrfcted Restrlctod funds fvnds 2024 2024 Total Unrestricted Restri¢tsd funds funds 2023 2023 Total 2024 2023 Notes Income from: Donations and legacies Charitable actiwties 28.541 5.028 78.284 14.179 106,825 19,207 2.104 22,877 71,810 355 73,914 23,232 Total Income 33,569 92,463 126,032 24,981 72,165 97,148 Expènditure on: Charitable activities 34,775 99,422 134,197 38.691 75,908 114,599 Total expendlturo 34,775 99.422 134,197 38.691 75,908 114,599 Net expendlture and movement In fund$ {1.206) (8.959) (8,165) (13,710) (3,743) (17,453> Reconciliation of funds: Fund balances at 1 January 2024 11,832 6,959 18,791 25,542 10.702 36,244 Fund balances at 31 Docomber 2024 10.626 10.626 11.832 8.959 18,791 The statement of financial aclivrties indud85 all gains and losses Te¢ognised in the year. All income and expenditure derlv8 from continuing activities.
PROTECTION AGAINST STALKING BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Curront atsots Debtors Cash at bank and In hand 2.304 38.611 7,125 47,988 40,915 55,113 Creditors: amounts falllng du• vAthln on8 year 10 (30.289) (36,3221 Net current assets 10.626 18,791 Tho fvnd8 of the chaTIty Restrlct8d Incom• funds Unre8ln¢led funds 14 15 6.959 11.832 10,626 10,626 18,791 Tho company Is entitlod to the exemption from the audlt requirement contained in sol0n 477 of tha Companles Ad 2006. for the year ended 31 Dernber 2024. The dlr8ctors acknowledge thelr rasponslbillues for Mplying with the requlremonts of the Companies Act 2006 wlth rospect to accountlng records and the preparation of financial statsrnents. The members have not required the company to obtain 8n audit of its finandd statements for the year In question in accordanc8 wlth section 476. The$8 financial statements have been prepared In aOrdanCe tho provisions applicable to o)mpanies $ublect lo the small companies reglme. The financ181 statements were approved by th8 trusle8s on 26 September 2025 Mrs P Bemal Trustsè Company reglstralion number 06982944 (England and Wales)
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Accounllng pollclos Charlty Inforniation Protection Against stalking is a private company limiied by guarantee incorporated in England and Wales. The registered office is 12 Conqueror Court, Sittingboume. Kent. ME10 58H. United Kingdom. The principal activty of the ¢harity is to advance education and probide specialist support services relating to stalking. 1.1 Accountlng conventlon The financial statements have been prepared in accordance w5th the charivs goveming document, the Companies Act 2006. FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charrties.. Statement of Recommended Practice applicable lo charities preparing their accounts in accordance with Ihe FinanGial Reporting Standard applicable in the UK and Republi¢ of Ireland (FRS 102)" The charity is a Public Benefit Entity as defined by FRS 102. The charity has tsken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value.The principal accounting policies adopted are set out below. 1.2 Golng concèm Al the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequale resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the ffinancial statements. 1.3 Charitabl• fund$ Unrestricted funds are available for use at the discretion of the twstees in fijrtherance of thelr ¢haritable objectives. Restrided funds are subiecl to specific conditions by donors or grantors a5 to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the finanual statements. Endowment funds are subject to specific ct)nditions by donors Ihal the capital must be maintained by the charity. 1A Income Income is recognised when the chanty is legally entItd to rt after any performance Conditions have been met, the amounts can be measured reliably, and it is probable that ino)me will be recetved. Cash donations are recognised on receipi. other donations are recognised once the charity has been notified of the donation, unless perfomance condttions require deferral of the amounl. Income tax recoverable in relation to donations received under Grfl Aid or deeds of o)venant is recognised at the time of the donation. Legacies are recognised on receipt or otherwise rf the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 10-
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Accounting policies (Continued) 1.5 Expenditure Expendilure is recognised once there is a le9al or constructive obligation to transfer economic benefft to a third party, it is probable that a transfer of economic beneffts will be required in settlement, and the amount of the obligation Can be measured reliably. Expenditure is Glassified by actibity. The costs of eath adivity are made up of the total of direct costs and shared Sts. including support costs involved in undertaking each activity. Direct costs attributable to a single adivity are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs whith are nol attributable to a single actmty are apportioned between those activities on a basis consistent wrth the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 1.6 Cash and cash oqulvalents Cash and cash equivalents include cash in hand. depostls held at call with banks, other short-temi Ilquld inveslments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Flnanclal Instrumènts The charity has elected to apply the provisions of Section 11 'Basi¢ Finanual Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instTumenls are recognised in the Charit5 balance sheet when the charity becomes party to the contractual provisions of the instrument. Flnancial assets and liabilities are offset, wrth the net amounts presented in the financial statemenls, when there is a legally enfor¢eable right to set off Ihe recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liabilty simultaneously. Derecognltlon of financial Ilabllltles Financial liabilities are derecognised when the Chanty's contractual obligations expire or are discharged or cancelled. 1.8 Employoe boneflts The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefrts are recognised immediatety as an expense when the charity is demonstrabty committed to teminate the employment of an employee or to provide temiination beneffts. 1.9 Retirement benefits Payments lo defined contribution retirement benefrt schemes are charged as an expense as they fall due. Critical accounting estlmatss and judgements In the application of the charity's accounting policies. the trustees are required to make judgements, estimatès and assumptions about the carrying amount of assets and liabilib'es that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may drffer from these estimales. The estimates and underlying assumptions are reviewed on an ongoing basis. Remsions lo accounting estimates are recognised in the period in which the estimale is revised where the revision affects only that period. or in the period of the revision and future periods where the rewsion affects both current and future periods. 11
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and legacies Unrestricted Rostrlcted fund$ funds 2024 2024 Total Unrestricted Restrlcted funds funds 2023 2023 Total 2024 2023 Donations and gifts Grants 5,825 22,716 5,825 101,000 2,104 500 71,310 2,604 71,310 78.284 28.541 78.284 106.825 2,104 71,810 73,914 Incomè from charltable actfvlllos Unrestrlcted Re8trl¢tsd funds funds 2024 2024 Total Unrestrlcted Restrf¢ted funds fund$ 2023 2023 Total 2024 2023 Income from charltablo 4¢llvlll•s Training and commissions income 5.028 14.179 19.207 22,877 355 23,232 Expendlture on charltablo actlvltl Charltable activiti9$ 2024 Charitable actlvltles 2023 Dlrect costs Staff ¢o$ls Travel and subsistence Consultancy fees pps Website Sundry Insurance Accountancy Bad debls Wetfare Office repairs and renewals 102,432 3,349 2,580 118 6.684 14.223 732 4,054 73,750 3,249 8.725 80 3,886 17,750 539 3,945 500 1,735 440 25 134.197 114,599 Anatysis by fund Unrestricted funds Restricted funds - general 34,775 99,422 38,691 75,908 134,197 114,599 12-
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 Net movoment in funds 2024 2023 The net movement in fund5 is stated after ¢hargingl(crediting): Fees payable to the ¢harrty's independent examiner: - for the independent examination of the charity's financial statements - for other assurance services 3,650 403 2,079 360 Employoos The average monthly number of employees during the year was.. 2024 Number 2023 Number Case workers Administrative 10 Total 11 Employment ¢o$ts 2024 2023 Wages and salaries Other pension costs 100,741 1,691 72,712 1,038 102,432 73,750 Palricia Bemal, who is a trustee, was reimbursed £55 for charitable expenditure throughout the year. Other employees of the charity were reimbursed a total of £95 for charitable expenditure throughoLrt the year. There were no employees whose annual remuneration was more than £60.000. Taxatlon The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. Debtors 2024 2023 Amounts falling due within one year. Prepayments and accrued income 7,125 13-
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 10 Credltors: amounts fallSng due withln one year 2024 2023 Other taxation and social security Deferred income Trade creditors Other creditors Accruals 822 25,895 202 355 3,215 500 32,470 101 335 2,916 11 30,289 36,322 11 Deforrod incom• 2024 2023 Olher deferred income 25,695 32,470 Deferred income is included in the financial statements as follows: 2024 2023 Deferred income is induded within= Current liabilities 25,695 32,470 Movements in the year.. Deferred income at 1 January 2024 Released from previous periods Resources deferred in the year 32.470 (32,470) 25.695 32.470 Deferred income at 31 December 2024 25.695 32,470 12 Pensions The amounts owed to the employee pension stheme at the year-end amounted to £354.94. 13 Retlrement benefit schemes 2024 2023 Defined contrfbutlon schemes Charge to profft or loss in respect of defined contribution sthemes 1.691 1,038 14-
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 14 Restrlcted funds The restricted funds of the charity comprise the unexpended balanS of donations and grants held on trust subjed to specific conditions by donors as to how they may be used. At 1 January 2024 Incoming Resourcè8 resour¢es expended At31 Dgcèmber 2024 6,959 92,463 (99.422) Prevlou• yoar: At 1 January 2023 Incomlng resources Rèsource8 expended At31 De¢ember 2023 10,702 72.185 (75,908) 6,959 15 Unrostrlctsd funds The unrestricted fvnds of the chanty comprise the unexpended balances of donations and grants which are nol subject to specific condrtions by donors and grantors as lo how they may be used. These include designated funds which have been set aside out of unreslrided funds by the trustees for specific purposes. At 1 January 2024 Incomlng resources R•sources expendod At31 Dècember 2024 General funds 11.832 33.569 (34.775) 10,626 Proviou8 yèar: At 1 January 2023 Incomlng resources Resourees expended At31 December 2023 General funds 25.542 24,981 (38,691) 11,832 16 Analysis of net assets between funds Unre$trlcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 December 2024: Current asselsl{liabilities) 10.626 10,626 10,626 10,626 15-
PROTECTION AGAINST STALKING NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024 16 Analysis of net assots between funds (Continued) Unrnstrlcted funds 2023 Restrlctèd fund$ 2023 Totsl 2023 At 31 December 2023: Current assetsl{liabilities) 11.832 6,959 18,791 11,832 6,959 18,791 17 Related party transaction• There were no disclosable related party transactions during the year (2023 - none). 16-