Charity regisiraiion number.. 1163428 StreetlightUK Annual Report and Financial 8tatem¢nts for the Year Ended 31 March 2025 8&ee+L GHTUK a fresh start capLUS C(JMMUNII'< AICOUNI ING Th•Queen'sAwavd lgrvoluntsry $4rvlce Comn)unily Accounling Plus Uniis l & 2 North West 41 TalLx)i Street Noitingham NGI 5GL
StreetlightUK Contents (continued) Reference and Administrative Details Truste¢s' Report 2to7 Independent EXamineS Report Statement of Fii)ancial Activities 9t0 10 Balance Sheet Notes to the Financial Ststements 12to22
StreetlightUK Reference and Administrative Details Trustee5 Neil Johnston Jugbir Ware Ashley Duqiie Kienzle Alexandra Davies Simon Coles Naomi Bell Sarah Robb Davina ]in-clarke SeThior Manager Helena Croft MBE, Chief Executive Officer Charity Registration Number 1163428 Principal Office Chiirchill Coiirt 3 Manor Royal Cram'ley RH109LU Independent Examiner John O'Brien. employee of Community Accounting Plus Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL Page I
StreetlightUK Trustees, Report The tiustees present the annua] report together with the financial statements tsf the charity for the year ended 31 March 2025. Truste¢5 and officers The trustees and officers serving during the year and since the year end were as folloivs.. Trustees.. Neil Johnston Jugbir Ware Asliley Duque Kienzle Alexandra Davies Simon Coles Naomi Bell Sarah Robb Davina Invin-clarke Structure, gov¢rnance and management ulure ofgovernimg d(>eument The charity is tsperated ui)dei the rnles of its constitution adopted 1311012014. Recruilnielll anduppoinlnielll of Iruslees Apart from the first charity twsiees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the chariry trustees. In selecting individuals for appointment as charity trustees. the charity trustees must have regard to Ihe skills, kn'ledge and experience needed for the effective adinini%tratii)ii of the CIO. Objectives and activities Ohjects onduinLS (al To asslst in relieving the poverty of persons involved in prostitution, particularly by a process of training counsellors to find. help and advise persons iiivolved in prostitiition. (bl To develop the capacity and skills of those disadvantaged by Sexual abuse or prostitution iii such ways as they are better able to identify aiid help ineet their need5 and to participate inore full}. iii 50Clety. (cl To advance the educaiion of the public: and espeLially children and young people. ii) the dangers of being groomed into prostitution. so as to proinote a healthy lifest}'le and freedtsm In)m exploitatitsn and abuse. (dl To provide a Iront line gpecialist support service for the support of police, social services and other agencies ei)gaged li) the prevention oltraffiLking of individuals for sexual exploitation or other abuses. (el Such other services which are exclusively charitable according to the law of England and Wales and are connecied with the charitable work of Streetlighi UK. Page 2
StreetlightUK Trustees, Report (continued) Publi¢ bertefii I. OUTREACH TEAMS - t)ight-time outreach and 1-2-1 daytime support, which include staff and trained volunteers. Meeting ihe main grant needs of.. 'A healthy and well future physical and mental healih and wellbeing" by Practically supporting women with sexual health needs, goal seiting, relationship boundaries and reporting crimes. Supporting women tl) remove the barriers they face in exiting prostitution. Increasing omen's physical ivellbeing and positive mental health. giving hope for the future, supporting women in breaking out of cycles of trauma through involvement in prostitution. 2. PROVIDING CARE PACKS - Including attack alarms, CL)ndoms. STI testing kits. pregnancy tests. ioiletries and service flyers enabling connection of a difficult to reach group of women. into local services. Between April 2022- March 2023, we hgve provided 623 care packs across our service. - VISITING BROTHELS AND SUSPECTED VICTIMS OF TRAFFICKING.. Oiir support workers attend live operations into brothels to support suspected trafficked virtims. Joint police operations for welfar¢ ¢hecks, siippnrting women to access the National Referral Mcchanism if they have been trafficked. 4. ONLINE SUPPORT - Initially as a resiilt of COVID- some WOTnen have moved to phone and webcam sex rather than in-person increasing their isolation and mental health needs. We have increased our online support by 25 1 as a resiilt. 5. YOU CHOOSE - DETERRING RE-OFFENDING COURSE - For Tnen arrested for solicitingF on_5treet sex. Educating thein 01) the consequences and impact of their chtsices oli womei) and the community. With 66 men attending betweeii April 2022 - March 2023 and a 95 /0 success rate in deterring re•offending in Tower Hamlets, Newham, and Enfield. 6. TRAINING Delivering bespoke training for professionals. including the police, local authority, and other NGO'S aroui)d how to engage with womei) involved it) prostitution, addressing the ASB ielated issues in communities. The trustees confirm that they have complied with the requirements of se¢tion 17 of the Charities Act 2011 to have dii¢ regard to the public benefit guidance published by the Charity Commission for England and Wales. Achievements and performanee THIS LAST YEAR HAS BEEN EXCEPTIONAL IN TERMS OF GROWTH AND ACHIEVEMENT! Across London we are building stronger partnerships with OUT FundeTS, Other NGO'S and police partners. Our oiitreach is now impacting significant iiumbers of women iii boroughs in both North and South London. Our volunteers frequeiitly support women through on-street outreach and deal with growing number of off-street self-rcfcrrdls. The number of referrals, joint police operations and service User contacts has grown exponentially. Streetligyht UK provides a detetTing re-offending coiir5e for men arrested for keTb crawling in a growingF number of London Btsroughg called." the 'You Choose, Lourse. The number of Inen who have completed the course is ntsw over 250 with a 95 % sucLess late ii) deterring reoffending. In Sussex/SuTrey. our trdil)ed volunteers ai)d staff work l)ard to maxin)ize woineii reached througl) engaging i oiiline outreach and 5UPPOrt, and live operations with the Police. They are iiow supportin¥ niiie differeiit projeLts acros5 the Counties, working closely with our multi-£i¥etJc)' partners. Support WoTkers meet with woinen oiie-to-one to provide thein with individually tailored 5UPPOrt. Our frontline teains have expaiided into Cunibria, Yorkshire. Lancashire and East Kent, and we are iaking referrals online fron) across the United Kingdom. Our previous pilot ol. a Well1ng Course at HMP Downsview. givints won)en advice 01) sexual health, sexual boundaries. consent, laws around prostitution and sexuality. has also been delivered at HMP Send and we have ongoing and growing links with HMP'S across the Souih East. Page 3
StreetlightUK Trustees, Report (continued) In June 2021. we were hontsured to ieceive the Queen's Aw'ard for Voluntary Service the MBE loi charities. We also received an extra award froin the QAVS in reco¥nition of our trontline support durin¥ the Ctsroi)avirus pandemic. We would like tts especially thank our growing teains of vvlunteer5, who are always inotivated and flexible and who come with a grow'ing professional skillset. li is to their credit thai we were successful in being awarded.. Ihis prestigious award. Our volunieers and stal'Ps approach ensures that every woman who has contact with Streetlight UK. has both the professional and compassionate support they need. In June 2023. StreetlightUK's CEO, Mrs Helena Croft, was awarded an MBE in the King-s Birthday Honours List 2023. This prestigious honour is recognition of her outstanding contribuiilin to the charity sector, particularly in supporting vulnerable M'omen. Over the years, StreetlightUK has helped countless women to rebuild their lives and regain their independence. The organisation has been a beacon of hope for vulnerable women, and Mrs Croft-s MBE is a testameni to the impact that StreetlightUK has made in s1¢.. Finaneial review Policy OR reserves I. PURPOSE OF POLICY The PUTpose of the Reserve Policy for Streetlight UK is to ensure the stability of the mission. programs, employment, and ongoing operations of the organisation. The Operating Reserve is intended to provide an internal 5011rce of fund5 for 5ltu-ation5 such a5 a 5uddeii increase in expenses, one-tiine iinbudgeted expense5. unanticipated 105s in fundin¥, or uninsured losses. The ReSte Tna}' also be used for one-time, iion-recuTringF expenses that will build long-temi capacity, such as staff development, research and development, or investtnent iii infrastructure. Operating Reserves are not intended to replace a pernjanent loss tsf funds or eliminate an ongoing budget gap. It Ig the iiitentioi) of Streetlight UK for Operating Reserves to be used and replenished within a reasonably short period of time. The Reserve Policy will be implemented in Conjunction with the other governance and finat)¢ial polices of Streetli¥ht UK and 15 intended tts support the goals and strategies ¢oi)tained in these related policies and i strategic and operational plans. 2. DEFINITIONS AND GOALS a. OPERATING RESERVES IN LIGHT OF CORONVIRUS PANDEMIC (COVID19) The Operating Reserve Fund is defined as a designated fund set aside by action of ihe BL)ard of Trustees. The minimum amouni to be designated as Operating Reserve will be established in an amount sufficient to maintain ongoing operations and programs for a set period of time, measured in months. The Operating Reserve serves a dynamic role and will be reviewed and adjusied in response to internal and external changes. The target minimum Opergting Reserve Fund is equal to six months of average operating costs. Streetlight UK benefit% from a 6 month reserve in order to protect the organisation: by providing long term financial stability hilst facing the iincertainty surrounding Covid-19 that will likely bring continued chgllenges in Ihe coming years. Many of our annually reviewed and renewed grantslcontracts are at risk diie to Funders having a reduced budget diiring this time. This in turn affects Streetlight UK'S abilitr), to maintain oiir high level siipport services for women involved in prostitution. This coiild Icave niany setwice users isolated, vulnerable and without acces5 to basic necessities. Page 4
StreetlightUK Trustees, Report (continued) By extending oiir ieserve policy to six mtsnths. the ortsanisation would have longer term security ttir our vital support system. In the event ot. findnLial crisis caused b>, the pandeinic, Streetlight UK would have sufticient fund5 to Ininimise the impact tsn the women currently supported by our services. The calculation of average monthly operating costs includes all recurring. predictable expenses such as salaries and benefits. occupancy. office, travel, program. and ongoing professional services. Depreciation. in-kind. and other non-cash expenses are not included in the calculation. The calculation of average monthly expenses also excludes some expenses including one off capital purchases such as an ouireach vehicle. The amount of the Operaiing Reserve Fund target minimum will be calculated each year after approval of the annual budgeL reported to Ihe Board of Trustees, and included in the regular financial reports. b. OPPORTUNITY RESERVES The Opportunity Re%erve is intended to provide ndS to m¢et special targets of opportunity or need that further the mission of the organi%atioll which may or may not have specific expectation of incremental or long-temi increased income. Th¢ Opportiinity Reserve is also intcnded as a source of internal funds fi)r organisational capacity building such as stsff development. resegrch and development, or investment in infrastrllctllre Ihai will build long-temi capacity. The target amout]t of the Opportunity Reserve will be determined by the CEO and Finance Sub Committee. tkcisions, which will then be fonnally approved by the Board. i. ACCOUNTING FOR RESERVES The Operating Reserve Fund will be recorded in the financial records as Board-Designated Operating Reserve. The Fui)d will be funded and available in Lash or tash equivalei)t funds. Operating Reserves will be inaintained li) a segregated bank account or investment fund, in accordance with the Investment Policy. 4. FUNDtNG OF RESERVES The Operating Reserve Fund will be funded with surplus unrestricted operating funds. The Board of Trustees may Irom lime ts) time direci that a specific source of revenue be set aside for Operaiing Reserves. Examples may include one•time gifts or bequests. special grants. or special appeals. 5. USE OF RESERVES Use of the Operating Reserves requires three steps.. a. IDENTIFICATION OF APPROPRIATE USE OF RESERVE FUNDS The CEO and staff .111 ideiitify the need for access to reserve fiinds and coiifirni that the use is consistent with the PiiTpose of the reserves as described in this Policy. This step reqiiires analysis of the reason for the shortfall, the availability of any other sources of funds before using reserves, and evaluation of the time period that the flind5 will be required and replenish¢d. b. AUTHORITY TO USE OPERA TING RESERVES The CEO has delegFated authorisation to manage the operating reserves and consults Wlth the Chair of Finance/Board of Trustees. The use of the operating reserves is di5¢U5sed by the CEO and Board olTrustees at the iiext scheduled meeting. REPORTING AND MONITORING The CEO is responsible for ensuring that the Operating Reserve Fund is mainthined and used onlj, as described in this Policy. Upon approval for the use of Operaiing Reserve funds, the CEO will maintain records ol. the use ol. funds and plan lor replenishinent. She will provide regular reports to the Board of Trustees of progress to restore the Fund to the target minimum an)ount. 6. RELATIONSHIP TO OTHER POLICIES Streetlight UK shall maintain the following board-approwed policies, which may contain provisions that affect the creation: sufficienc}', and nianagemeni of the Operating Reserve Fund. This Policy is in relaiionship to.. Financial Policy, Investment Policy, Delegated Authority Policy. Page 5
StreetlightUK Trustees, Report (continued) Much of our work is done in pattrer5hip aiid we would like to take this opportunity to thank all the local agTencies who have helped us provide a comprehensive service to our service users. TogFether with oiir partiiers, we i¥ork l)ard to rediice the risk and impact ot. violence against women and girls and the associated hanns ol. prosiilulion within the region. incluL1in¥ those who have been tiaffilked foi the puipose of sexual exploitaiion. WE ARE EXTREMELY THANKFUL FOR THE SUPPORT OF OUR FUNDERS LISTED BELOW.. as well as many of the individual donors and partners. CAF Keystone Fund Chalk Cliff Trust Fund Charles And Elsie Sykes TNst Charles S French CityGate Church Colyer Fergusson Crawley Boroiigh Council Strategic Funding Ern¢st KleInOrt Charitable Trust Kenneth Copeland Ministrie5 Kent Commiinits. Chcst Kingdom Faith Church Lewisham Coiinty Council L£'IShaM Safer Neighbourhood Lloyds Bank Foiindation London Community Foulldation MOPAC OribFin Housing SuTre}' Coinmllnit), Foundation 24-25 Surrey Police And Crime Commissioner Sussex Polite And Crime c.ommissioner Susstx Cominunity Foui)dation The Fore The Forward Trnst The Homity Trust West Sussex County Council In June 2021, we were honoured to receive the Queen's Award for Voluntary Service the MBE for charities. We also received an extra award from the QAVS in recognition L)f our frontline SUPPLin during the Coronavirus pandemic. We would like to especially thank our growing teams of volunteers, M'ho are always motivated and flexible and who come with a growing professional skillset. It is to their credit that we were successful in being awarded.. this prestigious award. Our volunteers and stalTs approach ensures that every woman who has contact wilh Streetlight UK, has both the professional and compassionate support they need. In June 2023, StreetlightUK'5 CEO, Mrs Helena Croft, was awarded an MBE in the King's Birthday Honours List 2023. This prcstigious honour is recognition of her outstanding ¢ontTibution to the charity sector, particularly in siipporting vult]erable women. Over the yeaTS, Streetli(ThtUK has helped countless wonien to rebuild their lives and retwain their independence. The organisation has been a beacon of hope for vulnerable women, and Mrs Croft's MBE is a testament to the impact that Streetl j(ThtUK ha5 tnade in society. Page 6
StreetlxghtUK Tru.%tee8' Renort l£nntinuedi Statement of Trustees, Respon5ibilitie5 The tsstee$ are responsible for preparing the trustees, report and the financfftal siatements in 8¢cordwice with the Ilnitcd Kingdom Accnuntino Stsndards (tlnitcd Kin2dc>rn Cjencrallv Acc¢Dt¢d A¢¢ouniintr Prn¢tieel and applicable laiv aJ)d reoulation5. The law applicable to ¢haritie5 requires the tsustees to prepare financia] statements for ea¢h financial year which trsve tt trLJC and fttir vieiv nf the state of affai of the charitv and of the incnmino rcsaurccs 2nd Lnolication of Itsources of the Charity for that period. In preparintr these fmancial statements, the trusi¢es are required to.. s¢l¢ct suitable accounting policies at)d then apply thein consistently. herve the mpthnd4 rsrjMpinl 11? ho nh41-itr1c on#p- make judgeiiiellts at]d eslimates that are reasonable and prudent. state whether applicable accounting standards have been followed, subject to any material departures disclosed and &Nplained in tlie financial statements- èlld pyepare the fall¢la1 statements on the going concem basis unless it is inappropriate io presume that the eharÉty will eontinue in business. The knwstees are responsible for keeping proper aceounting records that disclose with reasonable accuracy at any time the fmancial PDSiiion of the Charity and enable them to ensure that the financial statemenis comply with th¢ Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008. and the provisions of th¢ eonstitution. The tyslees are also responsible for safeguarding the assets of the charity and hen¢e for taktng reasonable step$ forthe prevention and detection of fiaud and other trregularities. Annmved bv the tru8tee8 of the charitv on .. . l 99) 3c,3¥ nd signed on its behalf by.. As ev Duque Kienzle Trustee
StreetlightUK Independent Examiner's Report to the trustees of StreetlightUK Itldependent exarnitLer'5 report to the trustees of StreetlightUK I report to the trustees on my exthination of the accounts of StreetlightUK (the Charity) for the yeai ended 31 March 2025. Responsibilitie5 and basis of report As the trnstees of the charity you are responsible for the preparation of the ac¢ounts in accordan¢e with the requirements of the Charities Act 2011 (the Act')- I report in respect of my examination of the Charity's accounts carried oiit under section 145 of the 2011 Act and in carry'ing out my examination I have followed all the applicable direction5 given by the Charity Commission under section 145{5)(b) of the Act. llldependent exarnitler 5 Staternent Since the Chariiy's gross income exceeded £250.000 your examiner must be a member of a body listed in sectilin 145 of the 2011 Act. I confirm that l am qualified io iii':dLriaKiJ ilie examination because l am a member and Felloiv of the Association of Charity Independent Examiners, Ivhich is one of the listed bodies. I have compleied my examination. I confimi that no matters have come to my attention in connectilin with the examinaiion giving me cause to believe that in any material respect.. accounting records were not kept in respect of the Charity as required by section 130 of the Act: or 2. the accounts do not accord with those records: or 3. the accounts do not Comply with the accounting requirements concerning the forni and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair, view 'hICh is not a matter considered as part of an independent examination. I have concerns and have come acros5 110 other inatters iii connection with the examination to which attention sliould be drawli in this report iii order to enable a proper under5tandinu of the accouiits to be reached. John O'Brien Msc, FAIA, FCIE, employee of Community Accounting Plus Fellow of the Association of Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 2410712025 Page 8
StreetlightUK Statement of Financial Aetivities for the Year Ended 31 Mareh 2025 Total 2025 Total 2024 Unrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income 39.744 46.874 2,015 16.779 39.744 468,264 2,015 16.779 78.577 239,964 6,656 6.480 421,390 TOL41 Income 105,412 421,390 526.802 331,677 Expenditure on: Charitable activities 142,898) (3J8,076) 1380.974) (305.575) Total Expenditure 142,898) (3J8,076) 1380.974) (305.575) Net movement in fund5 62,514 83,314 145,828 26,102 Reeoneiliation of funds Total funds brought forw'ard Total funds carried fonward 181,479 93.914 275.393 249,291 243,99) 177,228 421,221 275,393 All of the charity's activities derive from continuing operations during the above two periods. The funds breakdOl for the period is shown in note 15. The notes on pages 12 to 22 forni an integral part of these financial siatements. Page 9
StreetlightUK Statement of Finaneial Activities for the Year Ended 31 March 2025 (continued) Total 2024 UThrestricted Restricted Note Income and Endowments from: Donations and legacies Charitable activities Other trading activities Investment income 78.577 14,159 6,656 6.480 78.577 239,964 6,656 6.480 225.805 TOL41 Income 105,872 225.805 331,677 Expenditure on: Charitable activities l)9.7?5) 1265.850) (305.575) Total Expenditure l)9.725) 1265.850) (305.575) Net IriLomel(expenditurel Gross transfer5 between funds 66,147 (1,4421 {40.045) 1.442 26,102 Net movement in funds 64,705 {i8,603) 26.102 Reconciliation o( (unds Total funds brou¥ht forw'ard 116,774 132.517 ?49.291 Total fund5 carried fotTrvard 181,479 93,914 275,393 The notes on pages 12 to 22 forni an integral part of these financial siatements. Page 10
StreetlightUK Oiegistration number: 1163428) Balanee Shcet as at 31 Mareh 2025 2025 2024 Note Fixed assets Tangible assets 4.489 Current asset$ Debtors Cash at bank and in hand 12 13 16,229 419,028 435,257 269,579 275,882 Creditors: Amounts falling due within one year 14 17.430 (4,978 Net current assets 417.827 270,904 Net assets 421,221 275.J93 Funds of the charity: Restricted income funds Restricted fLmds 177,228 93,914 Unre5trieted income funds Unrestricted funds 243,993 181,479 Total funds 15 421.221 275.393 The financial ststements o -2a.7.2%... an nedo pages 9 10 22 were approved by tl)e tn]5tees, and authorised for issue on eir behalf by.. Simo ee The notes on pages l? to 22 fonn an inte1 parc of these financial statements. Page 11
StreetlightUK Iyotes to the Financial Statements for the Year Ended 31 March 2025 l Accounting polieies Statement of eompliartee 'I'hc financial statcincnts have been prepared in accordance with the second ¢dition of th¢ Charities Statement of Recommended Practic¢ issued in Octi)ber 2019. the Financial Reporting Standard applicable in the United KinbFdoin at]d Republic of Ireland IFRS 102) aiid the Cl)aritie5 Act 2011. Basis of preparation StreetlightUK meets the defiiiition of a public benefit entity linder FRS 102. Assets and liabilities are initially recognised at historical cost 01 tra115actioii value uiile55 Othetwise stated in the relevant accounting policy notes. Exemption from preparing a cash f]ow statement Under the exemption available to STnaller charities the Board of TrLiStees has chosen not to include a Statement of Cash Flows within the financial stateTnents. Going £on£ern The financial siatemen(s have been prepared on a going concern basis. The trustees assess whether the use ol. going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast sigiiificant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment iii respect of a period of one year from the date of approval of the financial siatements. Income and endown]ents Voluniary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the chariry has ejititlement to the income, it is probabl¢ that ihe income will b¢ received and the amount can be measured with sufficient reliability. Doiiulion5 and legocie5 Donation5 and legacies are recognised on a receivable basis wheii receipt is probable and the amount Can be reliably measured. Grartts rec'elvable Grants are recognised when the charity has an entitlement to the funds and any condiiions linked to the grants have been mei. Where perfomiance conditions are attached to the grani and are yet tl) be meL the income is recognised as a liability and included on the balance sheet as deferred income to be released. Deferredincome Deferred incoine repre5ent5 amounts received for future period5 and is released to incoming resources in the period for which. it has been received. Such income is only def¢ed when.. The dot)or specifies that the grant or dtsnation must only be used in future accounting peritsds.. or The donor has imposed condiiions which must be niet before the charily has uncondiiional entitleinent. Inveslmenl income Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. Page 12
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) Expenditure All expenditure is recogni5ed once there is a legal or con5tTU¢tive obli¥ation to that expenditure, it is probable settlement 15 required and the amount can be measured reliably. All cost5 are allocated to the applicable expenditure heading that aggFre¥ate5 5iinilar costs to that categFory. Where costs cannot be directly attributed to particular headings they have been allocated on a basi5 consistent with the use of resources, with central staff Costs allocated on the basi5 of time spent. and depreciation charges allocated on the portion of the asset's use. Other support costs are allocated based oil the spread of staff costs. Churilable dctivilies Charitable expenditure CL)mprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indire¢t nare necessary to support them. Taxation The charity is considered to pass the tests set out in Paragraph I Schedul¢ 6 of the Fingnce Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the charity is potentially exempt from taxation in respeci of income or capital gains received within categories covered by Chapter 3 Pgrt 1 l of the Corporation Tax Aci 2010 or Section 256 of the Taxation of Chargeable Gain5 Act 1992, to the extent that such income or gains are applied exclusively to charitsble putposes. Tangible fixed assets Individual fixed assets costing £500.00 or inore are iiiitially recorded at cost, les5 any 5ub5equent accumulated depreciation and subsequent accuinulated impaim)ent losses. Depreeiation and amortisation Depreciation is provided on tat](Tible fixed assets so as to write off the cost or valuation, less any estimated residual value. over their expecied usetul ecoi)omic life as follows.. Asset class Motor vehicle5 Computer equipment Furniture and equipment Depreciation method and rate 200/D StraiiT t liiie 330/0 straight line 25 /0 straight line Trade debtors Trade debtors are amounts due from customers for mercha]idise sold or services perforjned in the ordinary course of business. Trade debtors are recognised initiall}, at the transaction price. They are siibsequently Tneasured at amortised cost using the effective interest niethod, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity M'ill not be able to collect all amaunts due according to the original teTms of the receivables. Cash and Cash equivalents Cash and cash equivalent5 coniprise Ck)sh on hand and call deposit5. and other short-temi highly liquid iiive5tmeiits that are readily convertible to a known amount of cash and are subject to ali insignificant risk of cliange in value. Page 13
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) Trade creditors Trade creditor5 are obli¥ations to pay for goods or services that have been acquired in the ordinary course of bu5iiies5 from suppliers. Accounts payable are classified as current liabilities if the charity does not hal'e a unconditional right, at the end of the reporting perio to defer settlement of the creditor for at least twelve nionth5 after the reportin¥ date. If there is an unconditional ri¥ht to defer 5ettleinent for at least twelve moiith5 after the reporting date, they are presented as non-CiitTent liabilities. Trade creditois are recognised initially at the transactioi) price and subsequently measured at amortised cost using the effective interest method. Fund structure Unrestricied income funds are general funds ihai are available for use ai the trustees, discretion in furtherance of the objectives of the charity. Designated funds are unrestricted funds and resources set aside for specific purposes at the discretion of the triistees. Restricted income ndS are those donated for use in a particular area or for specific purposes, the use of which is restricted to that arta or purpose. 2 Income from donation5 and legacies Unrestrieted funds General Total 2025 Total 2024 Donations and le¥acies', Donations from individuals Grants, iiicluding capital grants; Grants from other charities Grants from companies 18,272 18,272 18,i45 10,200 11,272 10,200 25,000 35,232 39,744 39,744 78,577 3 Income from charitable actii'ities Unrestricted funds Designated General Restricted funds Total Total 2024 Grants & donatiL)ns Sales & fees Sundry income 421,390 421,390 44,859 2,015 225,805 14,159 37,295 7,564 2,015 37,295 9,579 421.390 468,264 239,964 Page 14
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 4 Income from other trading activities Unrestricted funds General Total funds Total 2024 Fundraising income 2,015 2.015 6,656 2,015 2,015 6,656 5 Investment income Unrestrieted funds Cetheral Total 2025 Total 2024 Interest receivable and similar income- Interest receivable on bank deposits 16.779 16.779 6.480 Page 15
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 6 Grants and donations Unrestricted funds Restricted funds Total fund5 Sussex PCC DVISV MOPAC DVISV MOPAC GRASSROOTS CAF Keystone Surre}. PCC LCF VAWG SSS Lloyds West Sussex County Council Lewisham SNB Anonymous KC.M Prison SuTrey CF Transfom]ation East Kent Project Surrey CF Kent Commullity Foundation Colyer-Fergusson Trust The Aldama Foundation WSCC - Crnwley Ernest Kleinwort Trust Charles E15ykes Charles S Frei)ch Origin Housing The Homity Trust Tottenham Police Siation Keni)eth Ctspeland UK Local Giving KinbFdom Faith - Horsham KCH Lifespritjg Ashburnham Thanks£iving Trnst Sundry grants &. donations 58,883 50,010 50,000 40,557 58.883 50,010 50,000 40,557 31,759 28,500 27.500 24,909 23,456 18,000 10,000 10,000 8,816 7.000 6.000 5,000 5,000 5,000 4,000 2,000 2.000 1.000 1,000 1,000 10,200 4,130 3.000 2.400 1,000 19,014 28.500 27.500 24,909 23.456 18,000 10,000 10,000 8,816 7.000 6.000 5,000 5,000 5,000 4,000 2.000 2.000 1.000 1,000 1,000 10,200 4,130 3.000 2.400 1,000 19,014 39,744 421,390 461,li4 Page 16
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 7 Expenditure on charitable activities Unrestricted fund5 Designated General Restricted fuNd5 Total 202S Total 2024 Bank charges Eqllipment, repairs & renewals Legal & professional fees Office communications Office supplies Subscriptions Trustee expenses Events 153 153 74 2,810 65 1,579 2,832 494 520 166 3,143 186 206 1,919 583 74 1,316 65 1,519 1.825 40 181 52 904 103 454 71 600 671 1.097 195 Fundraising costs Hospitality Sundry. expenses Purchases Ol'fice rent Service provision Outreach vehicle costs Stsff outreach Venue hire StatTcosis Consultancy Inlein expenses Volunteer expenses Life insurance 480 480 288 1,053 1,341 126 42 1,634 1,634 31.190 7.47) 3,606 22,684 7,566 2.506 3,105 1,050 600 1,750 370 45 31.190 6,938 ?.972 535 ?,972 2,918 1,640 449 2,469 1,640 3,500 3,500 32 32 173 150 1,162 1.382 1,335 1,532 704 304,017 5.691 2.202 3,443 Recruitment Staff expenses Wages. Nl & pensions Staff travel Staff & volunteer trainin¥ Depreciation 2.401 897 240,803 2,917 2,i25 3.856 20 29,436 108 46 158 1,346 2,142 2,66i 638 274,423 4.237 780 30,421 12,477 i35.076 380,974 305,575 Page 17
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 8 Staff costs The aggregate payroll costs were a5 follows.. 2025 2024 Staff cost5 during the year were: WagFes and salaries So¢ial security costs Pension costs 272,949 17.850 222.031 12.537 6,235 304,017 240,803 The monthly average number of persons {including senior management team) employed by the charity during the year wa5 as follows.. 2025 2024 Average number of persons employed 12 12 (2024- 12) of the above emplL)yees participated in the Defined Contribution Pension Schemes. Contributions to the employee pension schemes for the year totalled £13.218 {2024- £6,235). No employee received emoluTnent5 of rnore thali £60,000 durin¥ the year Th¢ iotsl employee benefits of the key management personnel of Ihe charity were £154,32912024 - £117,058). 9 INdepeNdeNt examiTher's fees During the period, the fees payable (excluding VATI to the ¢harity's independent examiner Community Accounting Plus are analysed as follows.. 2025 2024 Ind¢pend¢nt examination Other financial services 950 773 740 990 1.723 1,7iO Page 18
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 10 Taxation The charity is a registered charity and 15 therefore exempt from taxation. I l Tangible fixed assets Furniture and equipmcnt Computer equipment Motor wehieles Total Cost At l April 2024 Addition5 6.500 7.668 799 14,168 2,348 1,549 At 31 March 20?5 1,549 6,500 8,467 16,516 Depreciation At l April 2024 Charge for the year 3.900 1,300 5,779 1,756 9,679 i,443 387 At 31 March 2025 387 5,200 7,535 13,122 Net book value At 31 March 2025 1,162 1.300 932 i,394 At 31 March 2024 2.600 1.889 4,489 12 Dtbtors 2025 2024 Trade debtors Prepayments Other debtors 3,163 8,209 4.857 1,612 4.691 16,229 6,303 13 Cash and cash equivalenls 2025 2024 Cgsh on hand Cash at bank 757 418,271 269,579 419,028 269.579 Page 19
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) 14 Creditors: amounts falling due within one year 2025 2024 Trade creditors Other taxation and social security Other creditors Atcruals 2.903 5,578 3,777 172 5.000 2.471 2,507 tkfetTed income 17,430 4,978 15 Funds Balance at i April 2024 Incon]ing re50urce5 Resources expended Balance at 31 March 2025 Unrestricted funds General General 181,479 68.117 112.4771 237.119 Designaled Medway fund 37,295 130,4211 6,874 Total unrestricted funds 181,479 105,412 142,8981 243,993 Restricted funds Adminisirgtion Sussex service Surrey service Yorkshire 5erviLe London wide 61,050 61,050 48,852 13,619 2,000 41,533 88,792 48,759 2,000 262,02i 8.816 I 1,000 152,551) 137,2871 2,147 18,106 (238,596) (8,816) 826 East Kent servic¢ Medway fund 10,174 Total restricted funds 93,914 421,390 338.076 177,228 Total funds 275,39i 526,802 (380,974) 421.221 Page 20
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) The specific purposes for which the funds are to be applied are as follows.. The Administration fund comprises funding toward sUPPOrting th¢ general administration costs of the organisation. 'l-he Siissex service fund comprises funding toward the operation of our Sussex based service. The Siirrey service nd comprises fiinding toward the operation of our Surrey based se]Ce. The Yorkshire service nd comprises funding toward the operation of our Yorkshire based service. The London wide fund coinprises funding toward the operation of our service across the London area. The East Kent service fiind coillprises fiinding toi¥ard the opcration of our East Kent based service. The Mediyay setTrice fund coinprise5 funding tO,ard the operation of oiir Medwaj. based service. Balance at 31 March 2024 Balance at I April 2023 Incorning re50urce5 Resources expended Trallsfers Unre5tricled funds Geueral General 116,774 105,872 (i9,725) (1,442) 181.479 Restricted Administration Sussex service Surrey service London wide Outreach vehicle Consultanc}. 61,266 16,625 34,761 19,864 (?16) (69,296) (32,614) {161,282) (692) (1,750) 61.050 12,611 65,282 160,523 (999) 692 1,749 18,106 Tolal restricted funds 132,517 225,805 {265,850) 1,442 93,914 Total funds 249,291 i31,677 {305.575) 275,393 16 Analysis of net a55et5 between funds Unrestrieted 2025 Total funds General Designated Restricted Tangible fixed assets CuTrent assets Current liabilities 3,394 251,155 (17,430) 3,394 435,257 {17,430) 6,874 177,228 Total net assets 237,119 6,874 177,228 421,221 Page21
StreetlightUK Notes to the Finaneial Statements for the Year Ended 31 Mareh 2025 (Continued) Unrestricted 2024 Total funds General Restricted Tangible fixed a55ets Current assets Current liabilities 4.489 181,968 (4,978) 4.489 275.882 (4,978) 9i.914 Total net assets 181,479 93.914 275,393 17 Related party tran5actlOn5 There were no related party transactions in the year. 18 Trustees rernuneratioll and expenses No trustees, nor any persons connected with them, have received ally remvneration from the chariry during the year. No thistee5 have received any reimbursed expenses froTn the charity durin¥ the year. £494 (2024.. £5841 w&s spent on subsistence for the Trusiee AGM and Trustee drinks earlier in the year. Page 22