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2022-03-31-accounts

Registered number: 09772287 Charity number: 1163801

PALADIN NSAS

(A company limited by guarantee)

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2022

PALADIN NSAS

(A company limited by guarantee)

CONTENTS
Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 - 9
Independent examiner's report 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 25

(A company limited by guarantee)

PALADIN NSAS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2022

Trustees

Allan Aubeelack Zoe Dronfield Rachel Sylvia Horman Professor Nicky Stanley Nicola Seanor Siobhan O'Reilly

Company registered number

09772287

Charity registered number

1163801

Registered office

The Emily Davison Centre St James Court East Accrington Lancashire BB5 0DW

Accountants

CW Accountants Ltd Accounting Services Dept 30 Brotherston Drive Blackburn Lancashire BB2 4FJ

Bankers

LLoyds Bank plc 25 Gresham Street London EC2V

Page 1

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2022

The Trustees present their annual report together with the financial statements of the charity for the 1 April 2021 to 31 March 2022. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) as amended by Update Bulletin 1 (effective 1 January 2015).

Since the charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.

Objectives and Activities

a. POLICIES AND OBJECTIVES

The charity's objects are:

b. ACTIVITIES FOR ACHIEVING OBJECTIVES

Stalking is terrifying and isolating when it happens to you. It is unacceptable to live in fear. Since 2013 Paladin has worked tirelessly to ensure victims of stalking have a voice and are safe. The principles we work from are:

c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT

Page 2

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

d. VOLUNTEERS

The charity is grateful for the unstinting effort of its volunteers who are involved in service provision and governance. It Is calculated that over 1,472 volunteer hours were provided during the year 2021 - 2022. If this is conservatively valued at £35 an hour, the volunteer effort amounts to £51,520.

Achievements and performance

a. REVIEW OF ACTIVITIES

Vision , mission and valued redefined by board and Paladin team

Our VISION: To have a society that is intolerant of stalking, where victims get the right response at the right time enabling them to live safely and free from stalking, whilst holding perpetrators accountable for their behaviours. Our MISSION : To have universal expert stalking advocacy support for all victims to drive lasting societal change. At the centre of our work are five core values that influence how we deliver our services and treat people: Justice - We strive for justice through meaningful work. Advocating for those we support, influencing improvements in the legal and institutional response to stalking.

Empowering - We are committed to supporting those we work with to reclaim control of their lives, to build resilience that enables them to make progress to live safe, autonomous lives.

Learning - We work as a lifelong learning and growth organisation. Investing in our own learning, gaining knowledge and learning from the experiences of those we support and using this to grow and drive innovative institutional and cultural improvements.

Inclusive - We put diversity and equality at the heart of what we do. In all our work we aim to be professional, accountable, collaborative and representative of the needs and rights of our diverse communities.

Partnership - We value the progress that is achieved when working in collaboration with our allies. We know we are stronger, louder and more effective when we work together. We endeavour to foster and grow these relationships to drive lasting change

Developments

• Service User Feedback :

‘Thank you so much for the support you gave me and knowledge you had to make sure everything that should happen was. You are an amazing service that helped me massively in such a stressful time’.

‘The ISAC was so knowledgeable. I felt that The ISAC was the first person to listen and understand how scared and helpless I felt. The ISAC contacted the police and ensured that they look at my situation and the incidents I had reported. This resulted in a trigger plan being implemented. I felt that without the ISAC I would not have this in place. She spoke to a Sergeant who has put an action plan in place for officers who may need to look at my file, it clearly states the next steps if there are any further incidents. I cannot thank Paladin and particularly my ISAC enough’.

Page 3

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

a. REVIEW OF ACTIVITIES - continued Developments - continued

• Expansion of young people’s service - We now have a Young Peoples (YP) Team, an exciting development. There are now two YP ISACs and a school development worker being piloted in Lancashire as part of Lancashire wide initiative with the dv services and LCC to develop Stalking awareness session with young people. This included developing a stalking awareness package for young people Yr10 through to Sixth form. This has been piloted throughout secondary and sixth form provisions across Lancashire.

• ISAC Course – Paladin delivered two cohorts of the ISAC course, training 35 new ISACs across England and Wales. Feedback from the training has been

• There has been monthly stalking awareness training sessions for professionals across all agencies within the sector. Paladin have also delivered specific stalking training to several police forces. Total of 1200 professional have been trained

Training feedback

‘ The facilitators were excellent and their knowledge and expertise as practitioners was apparent throughout. The interactive activities were great and broke the day up really well and the small groups were great. Thank you.’

‘ The best online training days I have been on, interactive, informative and thought provoking, I’m already making plans on what I’m going to do when I get to work’ ‘Fantastic course, great facilitators who were so knowledgeable and friendly. I feel so much more confident about taking about stalking in training professionals and I will recommend it to colleagues to do, thank you :-)!!’

Message from the Chief Executive Officer

It has been a challenging yet rewarding year for Paladin as we transitioned to a hybrid model of working post pandemic. The team has grown and we are grateful to our funders and the donations we receive. The funding has allowed to develop our young people’s service and achieve meaningful outcomes for those that we support.

Page 4

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

a. REVIEW OF ACTIVITIES - continued Message from the Chief Executive Officer - continued

As we come to ten years since the stalking legislation was brought into force, legislation that Paladin played a pivotal role campaigning for, it is important to note that our work is far from done. The last ten years has seen some encouraging developments, there is a greater awareness of stalking and it’s devastating impact which has resulting in more professionals receiving training. There are more accredited Independent Stalking Advocacy Caseworker (ISAC’s) across England and Wales. Paladin alone have trained over 35 in the last year. ISAC’s who are trained and able to provide the expert trauma informed support that is needed.

However, we continue to see systemic failures within the criminal justice system that continue to put victims of stalking in danger. Stalking charges remain woefully low at less than 5% with convictions rates even lower. Stalking Protection Orders are not utilised as effectively as they could be and reported stalking behaviours continue to be mislabelled as lower level crimes. Our ISAC team work tirelessly advocating for those that we support challenging decisions to disrupt perpetrator behaviour and increase safety for the victims. We continue to work with our partners on the National Stalking Consortia and The NPCC and the Home Office to ensure the learning from Paladin’s frontline work is transferred to change in institutional practice.

As member of the National Stalking Consortia we contributed to the Stalking Super Complaint and endorse the recommendations to ‘implement systemic change to improve the police response to stalking, including:

A decade on from the stalking legislation being brought into force, it is clear that police are failing to understand and implement it appropriately, ultimately leaving many victims unprotected. The Consortium therefore strongly urges the College of Policing, Her Majesty’s Inspectorate of Constabulary and Fire & Rescue Service (HMICFRS) and the Independent Office for Police Conduct (IOPC) to investigate this issue in depth and put forward recommendations to reform the police response to stalking’.

In 2023 PALADIN will continue to press for the necessary changes required in partnership with the consortia. Throughout all the legislative, political, social and economic turbulence, we have and will continue to provide high quality services to victims of stalking. We are a strong, experienced and determined team that will always meet new challenges with resilience and drive. We are committed to ensuring that victims of stalking get the very best service and support they need in order to not only live their lives free from violence but to recover and thrive in the future.

Page 5

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

a. REVIEW OF ACTIVITIES - continued Message from the Chief Executive Officer - continued

I would like to take this opportunity to thank all supporters and stakeholders, most importantly to thank the frontline team here at PALADIN who work tirelessly to ensure individuals and families are safe.

Debbie Fawcett CEO

Message from the Chair.

Firstly I want to reiterate what the CEO has said previously and show my gratitude to the staff team on the frontline. Every day they go above and beyond to ensure victims of stalking get the best support they so desperately need.

The board have spent the last 6 months renewing and refreshing both our strategic and operational plans and we will be announcing our new strategy in March 2023. As mentioned in the afore section, it is ten years since the stalking legislation was brought into force, PALADIN played a key role in making this happen. Ten years on, we must now ensure that the legislation in place is used in full by the Criminal Justice services to ensure that victims get the support they need at the right time.

Funding for our specialist services continues to be a challenge, I am however confident that I am surrounded by the best and most hard-working team in the sector and that we will survive these turbulent times. As always, I would like to thank our stakeholders and funders for their continued support.

Rachel Horman Chair

Financial review

a. GOING CONCERN

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.

b. PRINCIPAL RISKS AND UNCERTAINTIES

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to major risks. These major risks are the impact of short term funding, changes in funding streams, changes to key personnel and changes in local and central government policy. The principal risk to the charity is that of securing sufficient funding to cover the charity's overheads to enable its charitable objectives.

The reality of funding for the Violence Against Women and Girls sector in the current climate means that organisations are having to work hard to ensure they explore as many avenues of funding as possible. As a charity we work incredibly hard to seek alternative sources of funding. We pride ourselves on working hard to sustain and provide viable services. For a charity who launched itself in the midst of austerity we have become skilled at utilising as many resources as possible to deliver all our projects in full, and will continue to build our reserves to ensure the safety of our services for our beneficiaries.

Page 6

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

c. RESERVES POLICY

It is the policy of the charity that cash balances should be maintained at a level equivalent to at least six months of overheads. The trustees consider that an appropriate reserves level to acheive this is around £154,798 for the charity. Maintaining reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity's current activities whilst consideration is given to raising further funds. Currently, the charity holds reserves equating to approximately four months of overheads.

Reserves held at 31 March 2022 were £138,154 (2021 - £177,452) of which £100,405 (2021 - £108,937) were unrestricted funds and £37,749 (2021 - £68,515) were restricted funds.

d. PRINCIPAL FUNDING

Principal funding has been received from the Police Crime Commisioners Office, Lloyds Bank Foundation and Tudor Trust.

Structure, governance and management

a. CONSTITUTION

The charity is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 10/09/2015 and is a registered charity number 1163801.

There have been no changes in the objectives since the last annual report.

b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.

c. ORGANISATIONAL STRUCTURE AND DECISION MAKING

1. Board responsibility

Under PALADIN’s Memorandum and Articles of Association, authority for overseeing the work of the organisation is delegated to PALADIN Trustees, who are responsible for:

Page 7

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

c. ORGANISATIONAL STRUCTURE AND DECISION MAKING - continued

  1. Authority delegated to the Chief Executive Officer

The role of the Chief Executive Officer (CEO) and members of the Trustee Board are interdependent;

The majority of operational decisions are delegated to the CEO, who manages the organisation in accordance with the strategic, planning and budgetary parameters, and risk management strategy approved by the Board. The Board remains legally responsible for the organisation, including matters delegated to staff.

Plans for future periods

a. FUTURE DEVELOPMENTS

stalking. At present the Young Peoples Team have held focus groups with young victims of stalking to get their views to begin the guidance. A survey is currently being developed alongside the Youth ambassadors to be completed with young people supported at Paladin. Two police force areas have agreed to work alongside us to consult on the guidance as well as the NPCC (National Police Chiefs Council).

MEMBERS' LIABILITY

The Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up.

Page 8

PALADIN NSAS

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2022

TRUSTEES' RESPONSIBILITIES STATEMENT

The Trustees (who are also directors of Paladin NSAS for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

T RUSTEES' RESPONSIBILITIES STATEMENT - continued

Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied 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 the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees, on 19 December 2022 and signed on their behalf by:

Trustee

Trustee

Page 9

PALADIN NSAS

(A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2022

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PALADIN NSAS (the 'charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2022.

This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the charity (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charity 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 the charity's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER'S STATEMENT

I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or

  4. the accounts 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 charities preparing their accounts 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 report in order to enable a proper understanding of the accounts to be reached.

Signed: G Davies

Dated: 19 December 2022

Gillian Davies AAT qualified and affiliated member of ACIE

CW Accountants Ltd 30 Brotherston Drive Blackburn Lancashire. BB2 4FJ

Page 10

PALADIN NSAS

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2022

Unrestricted
funds
Note
2022
£
INCOME FROM:
Donations and legacies
2
4,446
Charitable activities
3
61,263
Other income
4
37,057
TOTAL INCOME
102,766
EXPENDITURE ON:
Charitable activities
7
110,690
TOTAL EXPENDITURE
8
110,690
NET INCOME / (EXPENDITURE) BEFORE
TRANSFERS
(7,924)
Transfers between Funds
14
(608)
NET INCOME / (EXPENDITURE) BEFORE
OTHER RECOGNISED GAINS AND LOSSES
(8,532)
NET MOVEMENT IN FUNDS
(8,532)
RECONCILIATION OF FUNDS:
Total funds brought forward
108,937
TOTAL FUNDS CARRIED FORWARD
100,405		 Restricted
funds
2022
£
-
96,293
-
96,293
127,667
127,667
(31,374)
608
(30,766)
(30,766)
68,515
37,749		 Total
funds
2022
£
4,446
157,556
37,057
199,059
238,357
238,357
(39,298)
-
(39,298)
(39,298)
177,452
138,154		 Total
funds
2021
£
5,804
365,223
26,147
397,174
309,597
309,597
87,577
-
87,577
87,577
89,875
177,452

The notes on pages 14 to 25 form part of these financial statements.

Page 11

PALADIN NSAS

(A company limited by guarantee) REGISTERED NUMBER: 09772287

BALANCE SHEET AS AT 31 MARCH 2022

Note
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Debtors
12
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
13
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
14
Unrestricted funds
14
TOTAL FUNDS		 £
671
150,156
150,827
(12,806)		 2022
£
133
138,021
138,154
37,749
100,405
138,154		 £
7,801
190,383
198,184
(21,131)		 2021
£
399
177,053
177,452
68,515
108,937
177,452

The charity's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The Trustees consider that the charity is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the charity to obtain an audit for the year in question in accordance with section 476 of the Act.

The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 19 December 2022 and signed on their behalf, by:

Trustee

Trustee

The notes on pages 14 to 25 form part of these financial statements.

Page 12

PALADIN NSAS

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2022

Note
Cash flows from operating activities
Net cash (used in)/provided by operating activities
16
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
17		 2022
£
(40,227)
(40,227)
190,383
150,156		 2021
£
92,892
92,892
97,491
190,383

The notes on pages 14 to 25 form part of these financial statements.

Page 13

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Paladin NSAS meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 Reconciliation with previous Generally Accepted Accounting Practice

In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.

No restatements were required.

1.3 Company status

The charity is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

1.4 Going concern

No material uncertainties that may cast significant doubt about the ability of the charity to continue as a going concern have been identified by the Trustees.

1.5 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donated services or facilities are recognised when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 14

PALADIN NSAS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES (continued)

1.6 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Support costs are those costs incurred directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the charity's educational operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.

All expenditure is inclusive of irrecoverable VAT.

Page 15

PALADIN NSAS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES (continued)

1.7 Tangible fixed assets and depreciation

All assets costing more than £2,000 are capitalised.

Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

1.8 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

1.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.12 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.13 Pensions

Payments are made into staff personal pension schemes, Any monies owing at 31 March 2022 are shown in creditors.

Page 16

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

1. ACCOUNTING POLICIES (continued)

1.14 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

2. INCOME FROM DONATIONS AND LEGACIES

Unrestricted
funds
2022
£
Donations
4,446
Total 2021
5,804		 Restricted
funds
2022
£
-
-		 Total
funds
2022
£
4,446
5,804		 Total
funds
2021
£
5,804

3. INCOME FROM CHARITABLE ACTIVITIES

INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
2022
£
Charitable grants
61,263
Total 2021
27,126		 Restricted
funds
2022
£
96,293
338,097		 Total
funds
2022
£
157,556
365,223		 Total
funds
2021
£
365,223

Page 17

PALADIN NSAS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

CHARITABLE GRANTS

Big Lottery
Tudor Trust
CAF
CAF Resilience Fund Covid
Community Foundation
Community Land SESF
Home Office GBS
Police Crime Commission
Hyndburn DC - unrestricted
Rank Foundation - unrestricted
Nightsafe - unrestricted
Cardboard Citizens
HARV Outreach Team various projects funding
Lloyds Bank Foundation

Total		 2022
£
-
45,000
-
-
-
-
-
26,293
-
-
-
-
61,263
25,000

157,556		 2021
£
67,530
55,300
6,000
44,207
5,000
40,000
97,168
22,892
10,000
15,000
1,526
600
-
-
365,223

4. OTHER INCOMING RESOURCES

Unrestricted
funds
2022
£
Training income
37,057
Other income
-
37,057
Total 2021
26,147		 Restricted
funds
2022
£
-
-
-
-		 Total
funds
2022
£
37,057
-
37,057
26,147		 Total
funds
2021
£
25,772
375
26,147

Page 18

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

5. DIRECT COSTS

Computer expenses
Employee welfare and travelling expenses
Postage, stationery and telephone
Subscriptions
Sundry expenses
Staff training and recruitment
ISAC Support and secondment costs
Advertising and promotional costs
Volunteer expenses
Wages and salaries
National insurance
Pension cost
Depreciation
Total 2021		 Activities
£
5,825
4,224
2,576
732
1,622
2,460
1,370
59
330
177,685
13,553
13,453
266
224,155
287,030		 Total
2022
£
5,825
4,224
2,576
732
1,622
2,460
1,370
59
330
177,685
13,553
13,453
266
224,155
287,030		 Total
2021
£
19,763
6,243
2,782
612
1,893
3,079
62,516
20
358
165,983
11,813
11,702
266
287,030

IIn 2022, total direct costs were split between £127,667 restricted expenditure and £96,488 unrestricted expenditure. In 2021, total direct costs were split as follows: Restrcited expenditure of £269,807 and unrestricted expenditure of £17,223.

6. SUPPORT COSTS

Rent and rates
Insurances
Total 2021		 Activities
£
12,000
1,158
13,158
13,625		 Total
2022
£
12,000
1,158
13,158
13,625		 Total
2021
£
12,500
1,125
13,625

In 2022 total support costs of £13,158 were unrestricted expenditure. In 2021 total support costs were split between unrestricted costs of £1,125 and restricted costs of £12,500.

£ NIL (2021 - £NIL) included within the table above in respect of direct costs Charitable Activiites.

Page 19

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

7. GOVERNANCE COSTS

Unrestricted
funds
2022
£
Independent examiner's fees
450
Legal and professional fees
434
Bank charges
86
Trustees expenses reimbursed
74
1,044		 Restricted
funds
2022
£
-
-
-
-
-		 Total
funds
2022
£
450
434
86
74
1,044		 Total
funds
2021
£
420
8,437
85
-
8,942

In 2021 Total governance costs of £8,942, £8,413 were unrestricted costs and £529 were restricted costs.

8. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE

Charitable activities
Expenditure on governance
Total 2021		 Staff costs
Depreciation
Other costs
2022
£
2022
£
2022
£
204,691
266
32,356
-
-
1,044
204,691
266
33,400
189,498
266
119,833		 Total
2022
£
237,313
1,044
238,357
309,597		 Total
2021
£
300,655
8,942
309,597

9. NET INCOME/(EXPENDITURE)

This is stated after charging:

2022 2021
£ £
Depreciation of tangible fixed assets:
- owned by the charity 266 266
Independent Examiner's fees - 420

During the year, no Trustees received any remuneration (2021 - £NIL). During the year, no Trustees received any benefits in kind (2021 - £NIL).

1 Trustee received reimbursement of expenses amounting to £74 in the current year, (2021 - # Trustees - £NIL).

Page 20

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

10. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2022
£
177,685
13,553
13,453
204,691		 2021
£
165,983
11,813
11,702
189,498

The average number of persons employed by the charity during the year was as follows:

Caseworkers
Administrative and support		 2022
No.
8
1
9		 2021
No.
7
1
8

No employee received remuneration amounting to more than £60,000 in either year.

11. TANGIBLE FIXED ASSETS

Cost
At 1 April 2021 and 31 March 2022
Depreciation
At 1 April 2021
Charge for the year
At 31 March 2022
Net book value
At 31 March 2022
At 31 March 2021		 Office
equipment
£
1,775
1,376
266
1,642
133
399		 Fixtures and
fittings
£
955
955
-
955
-
-		 Total
£
2,730
2,331
266
2,597
133
399

Page 21

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

12. DEBTORS

Trade debtors
Prepayments and accrued income
CREDITORS: Amounts falling due within one year
Other creditors
Accruals and deferred income		 2022
£
-
671
671
2022
£
11,252
1,554
12,806		 2021
£
6,200
1,601
7,801
2021
£
6,000
15,131
21,131

13. CREDITORS: Amounts falling due within one year

14. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at
1 April 2021
£
Unrestricted funds
General Funds
108,937
Restricted funds
Lloyds Bank Foundation
-
Commuity Foundation
2,976
Police Crime Commission
4,815
Tudor Trust
60,724
68,515
Total of funds
177,452		 Income Expenditure
£
£
102,766
(110,690)
25,000
(24,238)
-
(3,049)
26,293
(31,643)
45,000
(68,737)
96,293
(127,667)
199,059
(238,357)		 Transfers
in/out
£
(608)
-
73
535
-
608
-		 Balance at
31 March
2022
£
100,405
762
-
-
36,987
37,749
138,154

Page 22

(A company limited by guarantee)

PALADIN NSAS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

14. STATEMENT OF FUNDS (continued)

STATEMENT OF FUNDS - PRIOR YEAR

STATEMENT OF FUNDS - PRIOR YEAR

General Funds
Restricted funds
Big Lottery Covid 19 Response
CAF
CAF Resilience Fund Covid 19
Commuity Foundation
Community Land SESF
Home Office GBS
Police Crime Commission
Tudor Trust		 Balance at
1 April 2020
£
69,811
-
-
-
-
-
-
-
20,064
20,064		 Income
£
59,077
67,530
6,000
44,207
5,000
40,000
97,168
22,892
55,300
338,097		 Expenditure
£
(18,877)
(67,530)
(6,000)
(44,207)
(2,024)
(40,000)
(98,242)
(18,077)
(14,640)
(290,720)		 Transfers
in/out
£
(1,074)
-
-
-
-
-
1,074
-
-
1,074		 Balance at
31 March
2021
£
108,937
-
-
-
2,976
-
-
4,815
60,724
68,515

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
1 April 2021
£
General funds
108,937
Restricted funds
68,515
177,452		 Income Expenditure
£
£
102,766
(110,690)
96,293
(127,667)
199,059
(238,357)		 Transfers
in/out
£
(608)
608
-		 Balance at
31 March
2022
£
100,405
37,749
138,154

SUMMARY OF FUNDS - PRIOR YEAR

Balance at
1 April 2020
£
General funds
69,811
Restricted funds
20,064
89,875		 Income
Expenditure
£
£
59,077
(18,877)
338,097
(290,720)
397,174
(309,597)		 Transfers
in/out
£
(1,074)
1,074
-		 Balance at
31 March
2021
£
108,937
68,515
177,452

Page 23

PALADIN NSAS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2022
£
Tangible fixed assets
133
Current assets
113,078
Creditors due within one year
(12,806)
100,405
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2021
£
Tangible fixed assets
399
Current assets
115,608
Creditors due within one year
(7,070)
108,937
16.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW
ACTIVITIES
Net (expenditure)/income for the year (as per Statement of Financial
Activities)
Adjustment for:
Depreciation charges
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operating activities
17.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total		 Unrestricted
funds
2022
£
Tangible fixed assets
133
Current assets
113,078
Creditors due within one year
(12,806)
100,405
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
Unrestricted
funds
2021
£
Tangible fixed assets
399
Current assets
115,608
Creditors due within one year
(7,070)
108,937
16.
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW
ACTIVITIES
Net (expenditure)/income for the year (as per Statement of Financial
Activities)
Adjustment for:
Depreciation charges
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash (used in)/provided by operating activities
17.
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total

Page 24

PALADIN NSAS

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022

18. PENSION COMMITMENTS

The charity paid into staff personal pension plans. No amounts were outstanding at 31 March 2022 (2021 - £Nil).

19. CONTROLLING PARTY

The charity is controlled by the trustees.

Page 25