Reglsterod numbèr.. 09772287 Charlty number.. 1163801 PALADIN NSAS (A company limited by guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
PALADIN NSAS {A company limlt¢d by guarant8•1 CONTENTS Page Ref•rgnca and administrative detalls of the ¢harlty, Its tru$leg$ and advisars Trustoès. report Indgp•ndant gxamin8rfs report Statement ef flnanclal actlvltlo$ io Balan¢0 sha8t 11 statement of cash flows 12 Note$ to tho financlal statements 13-24
PALADIN NSAS {A company Ilmlted by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND AOVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Allan Aubeelack {rgslgned 15.12.25) Zoe Dronfield Rachel Sylvia Horman Professor Nicky Slanlo Nicola Seanor Siobhan O'Rellly Company rogistgrad number 09772287 Charlty reglstor8d number 1163801 Registered office The Emily Davison Centre Sl James Court East Accringlon Lancashire BB5 ODW Accountsnts Courtngy Wright BA ACCA CW A¢Gounlanls Ltd 30 Appleby Drive Barrowford Lan¢ashire B89 SEX Bankars LLoyds Bank pl¢ 25 Gresham Street London EC2V Pagg 1
PALADIN NSAS IA company limited by guaranteè) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the charity for the 1 April 2024 10 31 March 2025. The Trustees confirm that the Annual Report and financial slalements of the company comply with the current slalulory requirements, the requirements of the companls governing document 8nd the provisions of the Statement of Re¢ommended Practice {SORPI, applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ireland IFRS 1021 leffeclive 1 January 20151 as amended by Update Bulletin 1 leffeclive 1 January 20151. Since the charlty quallfles as small under section 383, Ihg strategic report required of medium and large companies undei The Companies Act 20Q6 Islralegic Report and Direclorfs Report) Regulations 2013 is not required. Objèctlves and Actlvltles a. POLICIES AND OBJECTIVES The charivs objects are- Provide advice and support lo high risk victims of stalking Raise awareness of dangers and risks of stalking Provlde training lo professionals Scrulinise the stslking laws Campaign on behalf of victims Provide a victsms nerk b. ACTIVITIES FOR ACHIEVING OBJECTIVES Stalking is terrifying and isolating when il happens to you. 11 is unacceptable lo Iivg in fear. Since 2013 Paladin has worked lir@l@ssly to 8nsure victims of stalking have a voice and are safe. The principles we work from are.. Safely.. the safely of the victim and Ihelr children is the priority al all limes. Led by risk and need= if we understand the risks a victim and their childrfjn fac8, Ih8n we can gel them the right help as quickly as possible. And victims and chlldren al the hlghesl rlsk musl be helped first. On a day-to-day basis, our staff are guided by values of integrity, compassion. curiosity, empathy and courage and we ensure the victims safety is at the heart of everything that we do. c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT Provide trauma informed support, advice and advocacy to hlgh rlsk vlclSrns R8Sse awar8n8ss of dangers and risks of stalking Provldg unlverslly a¢¢rediled ISAC training and bBsl practice training lo professionals Analyse the application of the slalkSng law Campaign on behalf of victims of stalking Dfjliver a Paladin '3D Knowledge Hub'_ a single port of call for any Ctrn seeklng the best support and safoty advice, for a professional seeking information about how lo respond lo stalking and principles ol an effective advocacy service Provision of specialist services and support lo young people Page 2
PALADIN NSAS (A ¢ompany Ilmlted by guarant•e} TRUSTEES. REPORT {contlnugdl FOR THE YEAR ENDED 31 MARCH 2025 d. VOLUNTEERS The charity Ss grateful for thg un8tlnling effort of ils volunteers who are involved in service provision antl governance. 11 Is calculated that over 1,472 volunteer hours were provid8d during the year 2023 - 2024. If this is conservatively valued al £35 an hour, the volunleor effort amounts lo £51,520. Achl8vgmonts and performance a. REVIEW OF ACTIVITIES Vision. Mission. and Values Redefined Our VISION.. To cre8le a society that is inloleranl of stalking, where victims receive the right response al the right lime, enabllng them lo live safely and free from stalking, while holding perpelralors a¢¢ounlable for their a¢lion$. Our MISSION.. To provide universal. expert stalking advocacy support for all vi¢tims, driving lasting socletal change. Core Values.. Justice.. We strive for luslice through rneaningful work, by advo¢aling for th088 we support, and by influencing improvements in the legal and inslilulional response to stslking. Empowerment.. We are commiltgd lo supportin9 individuals in reclaiming control of Ihelr Ilves. bLtilding resilience that enables them lo move forward and live safely and independently. Learning.. We are a lifelong learning and growth organisalion. We invest in our own development, seek knowledge, and learn from the experienc8s of those we support, using Ihls insight lo drive innovatlon and cultural Change. Inclusion.. Diversity, equity and equality are al the heart of our work. We aim lo be professional. accountable. collaborallve, and represenlalive of the needs and rights of our diverse communities. Partnership.. We value the progress achleved through collaboration. By working together, wè are stronger. louder, and more effective. We striv8 to foster and grow Ihgs8 relatlonships lo drive lasllng change. Key Outputs From April 2024 to March 2025, Paladin handled 5.924 helpline enquiries, supported and advocated for 502 high-risk clients, and provided short-term support lo an additional 1,082 victims. Service User Feedback "My ISAC is amazing and has helped me in untsxpecled ways. providing ¢omfort jLtsl by talking. She made me feel Comfortable lo open up and feel safe." .1 would not have been able lo navigate comrnunicalions wilh the police or manage the court case wilhoul my ISAC'S help. 11 was invaluable having someone to advocate for me, help mo undeistsnd my rights, and clarify the process." "INilhoul Paladln's support. I would have f911 much more isolated and unsure of how lo protect myself. I wouldn't havg known how lo communicate effèctively with the police or understsnd my rights and lègal options. Thelr help gave me slruclure, clarity, and reassurance when I needed it most." ISAC Hub and Training Continued support for ISACS through the Paladin-lrained ISAC Hub, with over 200 ISACS trained nalionally over five years. Ongoing access lo quarterly CPD, updates, and casework advice from a senior ISAC. Partnership with Northumbria OPCC and NSIP lo improve local responses, including weekly clinics wilh police. probation, and CNTW. Pag@ 3
PALADIN NSAS IA company Ilmlted by guarant9&1 TRUSTEES, REPORT Icontlnuedl FOR THE YEAR ENDED 31 MARCH 2025 a. REVIEW OF ACTIVITIES- continuèd TraSnlng Achievements Delivered two ISAC courso cohorts, training 38 new ISACS across England and Wales. Provided bespoke stalking awarenoss training lo police forces, DA agenci&s, vlclim support organisalions, and other professionals. Devèloped and launched the Paladin ISAC Managers Course, recgiving excellent feedback and Increased interest for the up¢oming year. Piloted the Paladln Poll¢$ Champions Model with Durham OPCC and Constabulary, with plans lo expand to Dyfed-Powys and Northumbria. Training Feedback Average feedback.. 4.7715 slars 100°/o rated the training as Good, Very Good, or Excellent 100°/o found the training practically useful, inlera¢live, and inclusive "This is one of the best training courses I've completed in a long time. 11 was so informative and will be 80 useful for my daily practice. "Excellent hosts, good pa¢9, great slides, informative and impacfful vldeos. Genulnely exlIent coursè.. Ongoing Work and Partnerships Ongolng collaboration with Lancashir8 and Northumbria OPCCS Continued work wllh policg on the implementation of Stalking Prot8cllon Orders Operation of the young people's ISAC support service for ages 16 10 25 Group support programme for victims Ongoing national and local engagement, including particlpalion in the National Stalking Consortia and conlribullon to the Super Complaint to the Police Ifindings published September 20241 Secured four years ol ¢or& funding from The National Lottery (commenced June 20241 Developed and piloted a hlgh-risk victim support project in Dyfed Powys Won iwo awards al the Alice Ruggles Trust Awards.. Outstsnding Contribution lo Advocacy, and Learning & Development Contributed lo the London Stalking Review and the Alice Ruggles Trust Schools Charter Ongoing research partnershlp wlth the Inlemalional Connect Cenlre, wllh two fund&d PhD students Message from the Chief Executive Officer 11 has been a challenglng yet r8warding year for Paladin. Our team has grown, and we are grateful to our funders and donors, whose support has &nabled us lo expand our capacity lo support high-risk victims. Increased awareness of stalking has led lo more professionals re¢¢iving training and a greater demand for ISACS. prompting Ihe18unch of our ISAC Hub. Despite positive developmtsnts, systemic failures within the criminal jusll¢e system persist. Stalking charges an(1 convictions remain low, and protection orders arg underulilised. Our ISAC team works tirèlessly lo advocate for vlctlms and drive inslilulional change. AS a member of tha National Stalking Consortia, we supported the Super Complalnt and its recommendations for systemic improvoments. Thank you to all supportors, stakeholders. and especlally the fronlllne Paladin team. who keep the vlclim's voice central lo everything they do, Debble Fawcgtt, CEO Page 4
PALADIN NSAS IA company Ilmlt•d by guarantee) TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 a. REVIEW OF ACTIVITIES - continued Message from the Chair echo the CEO'S grat51ude lo the frontline staff, who go above and beyond for victlms. Our new strategy, implèmented In March 2023. is delivering positiv& changes. Funding remains a Challenge, but our expanding tralnlng offer enables us lo continue supporting vlclims across England and Wales. l am proud lo work with such dedicated team and r&main confident In our ability to meet future challenges. Thank you lo our stskeholders and funders for their continued sUPPOrt. Rachel Horman. Chalr Financial reviow . GOING CONCERN After making appropriate enquiries, the Irust88s have a reasonable expectation that the charity has adequate resourcgs to continue in operational 8xisten¢e for the foreseeable fLJlurè. For Ihls reason they continue lo adopt the gtslng concern basis in preparing the flnancial statements. Further delalls regarding the adoption of the golng concern basis can be found in the Accounting Policies. b. PRINCIPAL RISKS AND UNCERTAINTIES The Iruslees have assessed the major risks lo which the charity is exposed, and are satisfied that systems ar8 In place to mitigate exposure lo major risks. These major risks are Ihts impact of short term funding, changes in funding streams, Changes lo key personnel and changes in local and central government policy. The principal risk lo the charity is that of securing sufficient funding lo cover the charity's overhoads lo enable ils charitable objectives. The reality of fundSng for the Violence Against Women and Glrls sector in the eurrenl cllmate means that organisalions are having lo work hard lo ensure they explore as many avenugs of funding as possible. As a charity we work incredibly hard lo segk allernaliv& sources of funding. We prlde ourselves on working hard to sustain and provide viable servlces. For a charity who launched itself in the midst of austerity we have becom skilled al ulilising as many resources as possible to deliver all our projects in full. and will ¢onlinue lo build our reserves lo ensurè the safety of our services for our beneficlaries. c. RESERVES POLICY 11 is the policy of the ¢harily that cash balances should be mainlain¢d al a level equivalent lo at least six months of overheads. The trustees consider that an appropriate resgrv8s level lo acheive this is around £154.798 for the charity. Malntsining reseNes al this level will @nsure that, Sn the event of a significant drop funding, they will ba abl& to continue the charills current actlvllles whilst consideration is gSven lo ralsing further funds. Currently. the charity holds r8seNes equallng lo approximately four months of overheads. Reserves held al 31 March 2025 were £157,383 12024 £131,525) of which £74,154 {2024 £41,590) were unreslri¢led funds and £83.229 12024 - £89,935) were restricted funds. d. PRINCIPAL FUNDING Principal funding has been rec8ivod from the Poli Crime Commisioner$ Offlce. Lancashire County Coumcll, Northumbria Police, Big Lollery and Rank Foundaloin Page 5
PALADIN NSAS IA company limited by guarante&l TRUSTEES. REPORT l¢ontlnuodl FOR THE YEAR ENDED 31 MARCH 2025 structurey governance and managemènt . CONSTITUTION The charity Is registared as a charitable company limited by guarantee and was sel up by a Memorandum of Association on 1010912015 and Is a registered charity number 1163801. There have been no changes in the objectives slncè 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 rgsponsibilily Under PALADIN'S Memorandum and Arti¢les of Association, aulhoTily for overseeing the work of the organisalion is delegated lo PALADIN Trustees, who are responsible for.. Ensuring PALADIN effectively fullils ils objectives, general functions and duties Determining the overall strategic direction of the organisalion and ensuring the availability of resources Monitoring the pèrformance of tho Chi8f Executive Officer and staff team and holding Ihfym 10 Occounl for delivery against plans and budgets Promoting and protecting PALADIN'S position, values, integrity, image and reputation Ensurfng high standards of governance that command the confidence of PALADIN'S stakeholders. 2. Authority delegated lo the Chief Ex&cutlve Offl¢er The rolo of the Chief Executive Officer ICEOI and members of the Trusteg Board are interdependent. The CEO 15 dependent on the Board for authority lo function and manage the organisalion The Board is dependent on the CEO lo exercise leadership by building a staff and volunteer team and by helping Board members lo use their lime effectively in governing the organisation The majority of operational decisions are delegated lo the CEO, who manag&8 Ihe organisBlion in accordance with the slralegic. planning and budgglary parameters, and risk management slralggy approved by the Board. Th& Board remains legally responsib18 for the organisation, including mallers delegated lo Staff. Plans for futurg perlods a. FUTURE DEVELOPMENTS Paladin awaits the Wiolence Against Women and Girts Strategy due for launch in 2025. Increase capacity and funding Improve reach and service lo young people Build th8 Training offer and infrastructure Page 6
PALADIN NSAS IA company Ilmltod by guaranto01 TRUSTEES. REPORT Icontlnuadl FOR THE YEAR ENDED 31 MARCH 2025 MEMBERS. LIABILITY The Members of th& charity guarantge lo contribute an amount not exceeding £1 to the 8ssels of th8 charfty Sn Ihg evgnl of windSng up. TRUSTEES. RESPONSIBILITIES STATEMENT The Trustees Iwho are also directors of Paladin NSAS for the purposes of company lawl are responsible for preparing the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accountlng Standards (United Kingdom Generally A¢¢epled A¢covnting Pracli¢el. Company law requires the Trustees lo prepare financial statements for each financial year. Under company law the Trustees must not approve the finan¢ial slalemenls unless they are satisfied that they give a true and fair view of the slatè of affairs of th@ charitable company and of the incoming resources and application of resources, including thg income and expenditure, of the charitable company for that period. In preparlng these financlal slalemenls, the Trustees are required lo.. stslecl suitable accounting policies and then apply them ¢onsislenlly', observe the mèthods and principles in the Charities SORP., make judgments and accounting estimates that are reasonable and prudent; slate whether applicable UK Accounting Standards have been followed, sublecl lo any material departures disclosed and explained in the financial slalemenis. prepare the financial slalemenls on the going conc8m basis unless11 Is Inappropriate lo presume that the charitable company will continue in operation. The Truste&s are re8ponslbl8 for keèping adequate accounting reoords that are suffl¢i8nl lo show and explaln the charllablè companws transactions and disclose with reasonable accuracy at any Ilme the financlal position of the charitable company and enable them to ensure that th8 financlal statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hen for taking reasonable steps for the prevenlSon 8nd detection of fraud and other irregularities. Thls rgport was approved by the Trustees. on 22 December 2025 and signed on thelr behalf by.. Ra¢ho1 Horman Trustet Siobhan O'Rellly Trustee Page 7
PALADIN NSAS (A company Ilmlted by guaranto01 INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PALADIN NSAS Itha 'charity'l I report lo the charily Trusl&&s on my examin8tSon of the accounts of the charity for Ihe yeaT ended 31 March 2025. This report is made solely lo the charitls Trustees, as a body, in accordance with Part 4 of the Charities {Ac¢ounts and Reports) Regulations 2008. My work has been undertaken so that I might slate to the charity's Trustees those mallors l am required lo slate lo them in an Indopondent examiner's report and for no other purpose. To the fullest exlgnt permltled by law, I do not accept or assume responsibillly lo anyone other than the charity and the charills Trustees as a body. for my work or for this report. RESPONSIBILITIES AND BASIS OF REPORT As th8 Twstees of the charity land ils directors for the purposes of ¢ompany lawl you are responsible for the preparation of the accounts In ac¢ordance with the requirements of the Companies Act 2006 {'Ihe 2006 A¢l'}. Having satisfied myself that the accounts of the charity are not required lo be 8udSled under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charills accounts carried out under section 145 of the Charitlos Act 2011 I'lhe 2011 Act'l. In carrying out my examination I have followed the Dlreclions glven by the chartY Commlsslon under sectlon 14515llbl of the 2011 A¢t. Page 8
PALADIN NSAS IA company Ilmlted by guarantee) INDEPENDENT EXAMINER'S REPORT Icontinuedl FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S STATEMENT Since the ¢har*tys gross income exceeded £250.000 your axaminBr musl be a member of a body listed in Sgction 145 of the 2011 Act. I confirm that l am qualifiod to undertake the examination because l am a membar of lenler body here). which is one of Ihg Ilsled bodies. I have completed my exarnination. l ean confirm that no mallers have come lo my attention in connecllon with the exarninallon glving me cause lo believe.. accounting records were not kept in respect of the chailly as requlred by seclior) 386 of the 2006 Act,. or the accounts do nol accord wilh those Tecords,. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any r8quSremenl that the accounts give a 'lrue and fair, view which is not 8 maller consldered as part of an independent examination., or the accounts have not been prepared In accordance with the methods and principles of the Slalemenl of Recommended Pra¢lice for accounllng and reporting by charities lapplicable to ¢harilies preparing Ihelr accounts in accordanc8 wlh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211. I have no concems and have Come across no other mallers in connection with the examination lo which attention should be (irawn in this report in order to enable a proper understanding of the accounts lo be reached. C y4fi Signed: Dated.. 22 December 2025 Courtney Wright BA ACCA CW Accountants Ltd 30 Appleby Drive Barrowford Lancsahire BB9 SEX Paga 9
PALADIN NSAS {A ¢ompany Ilmited by guarantèè) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted funds 2025 R8strleted funds 2025 Total fund5 2025 Total funds 2024 Note INCOME FROM: Donations and legacies Charitable aclivilies Other income 1,757 1,757 347,766 62,720 5,332 230,762 49,021 347.766 62,720 TOTAL INCOME 64,477 347.766 412,243 285, 715 EXPENDITURE ON: Charitable activi116S: Charitablo aclivllles Support costs Govmance costs 5,213 19,422 7,278 354,472 359,685 19.422 7.278 272,3t7 16, 793 2,977 TOTAL EXPENDITURE 31.913 354,472 386.385 292.087 NET INCOMEI IEXPENDITUREI BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 32,564 32,564 16.7061 16.7061 25.858 25,858 {6,972) {6,972J RECONCILIATION OF FVNDS: Total funds brought forward 41,590 89,935 131,525 138,497 TOTAL FUNDS CARRIED FORWARD 74,154 83,229 157,383 131.525 The notes on pages 13 10 24 form part of Ihesg finan¢i81 slalemenls. Page 10
PALADIN NSAS IA company Ilmlt•d by guaranto0} REGISTERED NUMBER.. 09772287 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note CURRENT ASSETS Debtors Cash at bank and In hand 12 932 178.656 963 172,003 179.5B8 f 72,966 CREDITORS: amounts falllng du& wllhln one year 13 122,205) f41.441J NET CURRENT ASSETS 157,383 131,525 NET ASSETS 157,383 131.525 CHARITY FUNDS Re51ricled funds Unreslricled funds 14 83,229 74,154 89,935 41,590 14 TOTAL FUNDS 157,383 131,525 The charitys financial statements hav8 been prepared in accordance with the provisions applicable to coMpaneS subject lo the small companies Tegime. The Trustees consider that the charily is enlilled lo exemption from thè rgquirement lo havg an audit under the provisions of section 477 of the Companies Act 2006 { the Act") and members have not required the charity to oblaln an audit for the year in question in accordance with section 476 of the Act. The Trustees acknowledge Ihgir rgsponsibililies for ¢omplyng with the requirements of the Companl&s Act 2006 with respect lo accounting records and the preparation of financial stalemenls. The financial statements were approved and aulhoTised for issue by the Trustees on 22 December 2025 and signed on their behalf, by.. Rachel Horman Trust8• Slobhan O'Rellly Trustee Thè notes or¢ pages 13 10 24 forrn part of these financial slalemenls. Page11
PALADIN NSAS IA ¢ompany limited by guarantoel STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from oporatlng actlvltles Nel cash provided byllused in) operating a¢livllies 16 6,653 (30,629) Change In ¢a$h and Cash equivalents in thg year Cash and cash equivalents brought forward 6,653 172,003 (30,629) 202,632 Cash and cash oqulvalènts Carrled forward 17 178,656 172,003 The notes on pages 13 to 24 form part of these financial statements. Page 12
PALADIN NSAS IA company Ilmltod by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 1.1 Basls of preparation of flnancial statemant$ The finan¢i81 slaltsmenls hav8 been prepared in accordance with Accounting and Reporting by Chariligs.. Slalemenl of Recommended Practice appllcable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK an¢J Republic of Ireland IFRS 102} (effective 1 January 20151- Icharilies SORP IFRS 10211. the Financial Reporting Standard applicable in Ihe UK and Republi¢ of Ireland IFRS 102} and tho Companies A¢t 2006. Paladin NSAS meets the definition of a public benofil trnlily under FRS 102. As5els and liabilities are initially recognised al historical cost or transaction value unless otherwise slated in the relevant accounting policy. 1.2 Ro¢onclliation wlth prgvl¢us Generally Acc8Pt&d Accounting Practl¢e In preparing these ac¢ounls. th8 Trust8es have considered whether in applwng the accounting policies réquired by FRS 102 and the Charities SORP FRS 102 the reslalement of comparative items was required. No reslalomenls were required. 1.3 Company status The charity is a company limited by guarantee. The members of the company are the TrL+slees named on page 1. In the event of the charity being wound up. the liability in respect of the guarantee Is limited lo £1 per member of the charity. 1.4 Golng conc•rn No malfyrial uncertainties that may cast significant doubt about the ability of th8 ¢harSty lo continue as a going concern have been identified by the Trusl8•s. 1.5 Income All in¢ome is recognised onco the charity has enlillgmenl to the income, 11 is probable that th& incomo will be received and the amount of income receivable can be m¢asur8d reliabty. Donated services or facilities ar¢ re¢ogni5ed when the charity has control over the item, any condilions associated with the donated item have been mel, 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 a¢¢ordance with the Charllies SORP IFRS 1021, the general volunteer lime of the Friends is not recognised and refer lo the Trustees, report for more information about their conlribulion. On recelpt, donated professional servlees and donated fa¢llilles are recognised on the basis of the valu6 of the gift lo the charity which is the amounl the charity would have be&n willlng lo pay lo obtain services or facllS1ies of equivalent economSc benefit on the open market., a corraspondlng amount is then recognised in expenditure in the period of recgipt. Income tax recoverable in relation lo donations received under Gift Aid or deeds of covenant is recognised al the lirne of the donation. Income tax recoverable in relation lo investment income is re¢ognised al the time the investment income is receivable. P8ge 13
PALADIN NSAS IA ¢¢mpany Ilmlt•d by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (cont5nu8dl 1.6 Exp&ndltur& Expenditure is recognised once there is a legal or conslruclivg obligation lo transfer economic benefit lo a Ihi¥d party, il is probable that a transfer of economic benèfits 1[ be requlr8d In settlement and Ihg amounl of the obligation Can be measured reliably. Expenditure is classified by aclivlly. The costs of each actlvlty are madg up of the total of direct costs and shared costs, including SUPPOrt costs involved in undertaklng ga¢h aclivily. Diro¢t costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute lo more than one a¢tivily and support costs which are not allribulable lo a single activity are apportiontrd betwe&n those activities on a basis ¢onsislent with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges allo¢atsd on the portion of the asset's use. Fundraising costs are those incurred in seeking voluntary contributions and do not includo the costs of disseminating inlomialion in support of the charitable aclivilies. Support costs ar& those costs incurfed directly in support of expgndilur8 on the objects of the charity and include project management carried out al Headquarters. Goveinan¢o costs ar8 those incurred in connection with adminislralion of the charity and compliance with conslllullonal and slalutory rgquiremenls. Charitable acllvllS8s antl Govemanc8 Costs ar& ¢osts incurred on the charitls educational operations, including support costs and costs relating lo the governance of the charity apportioned lo charitable aclivilies. All exp&ndilurg is inclusive of irrecovgrable VAT. Page 14
PALADIN NSAS IA company Ilmlt•d by guarant88} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES {continuadl 1.7 Tanglb19 flxed as$8ts and dgprgclatlon All assets costing more than £2,000 are capilalised. Tangible fixed assets are carrigd at cost, nel of deprgclallon and any provlsSon for Smpalrmenl. Depreclatlon is provSdgd al rates calculated to wrilts off the cost of fixed assets. less their 8sllmaled resldual value. over Ihelr expected useful lives on the following bases.. Plant and machinery Fixlurtss and fillings written off over five years written off over five years 1.8 Int•rost r•celvable Interest on funds held on deposll Is Included when rtrceivable and the amount can be measurèd reliably by thè charity. this is normally upon notification of the interest paid or payable by the Bank. 1.9 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. 1.10 Cash at Bank and In hand Cash al bank and in hand includes cash and short term highly liquid investments with a short malurily of three months or sS from the dale of acquisition or opening of the deposit or similar a¢¢ount. 1.11 Llabllltles and provlslons LSabililles are recognised when there Is an obllgalion at the Balance sheet datg as a result of a past event, 11 is probable that a Iransf&r of economlc b&nef51 will be rtsqulred In selllement, and the amount of the settlement can be eslimaled reliably. Liabilities are recognised al the amount that the charity anticipates il will pay lo sellle the debt or the amount il has received as advanced payments for the goods or sewi$ it musl provide. Provisions are measured al the best estimate of tho amounts required lo sellle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted al the pre-tax discount rate that reflects the risks specific lo the liability. The unwinding of Ihe discount is recognised within interesl payable and similar charges. 1.12 Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basi¢ financial instruments are initially rgcognisgd al transaction value and subsequently measured al thelr selllemenl value wllh the exception of bank 108ns whlch ar6 subsequently measured al amortised cost using the effective interest rnelhod. 1.13 Pon$lons Payments are made Into staff personal pension schemes, Any monies owing al 31 March 2025 are shown in creditors. Page15
PALADIN NSAS IA ¢ompany Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES Icontlnuodl 1.14 Fund accounting G&ngral ftJnd$ are unreslricled funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of Ihg charity and which have not been desi9naled lor olhgr purposes. Reslri¢led funds are funds which are lo be used in ac¢ordance with speclflc reslrlcllons Imposed by ijonors or which have been raised by the ¢harily for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslri¢led fund is sel out in the notes to the financial slatemenis. INCOME FROM DONATIONS AND LEGACIES Unrestricted Restricted funds funds 2025 2025 Total fund$ 2025 Total funds 2024 Donations 1,757 1,757 5.332 Total 2024 5,332 5.332 INCOME FROM CHARITABLE ACTIVITIES Unrestricted funds 2025 Re$trlcted funds 2025 Total funds 2025 Total funds 2024 Charitable grants 347,766 347,766 230,762 Total 2024 48,603 182.159 230,762 Page 16
PALADIN NSAS IA company Ilmlted by guarant•o1 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CHARITABLE GRANTS 2025 2024 Blg Lottery Swansea CC Police Crim& Commission Rank Foundation HARV Outreach Team varSous projects funding Wornens Aid Fedgralion Northumbria Poli¢ PCC Essex Lancashire Clly Council Liverpool- John Moo 120,819 3,800 84,945 30,000 60.000 30.000 48,603 13,000 30,000 30,000 9,000 48,345 4,814 65.202 Total 347,768 230,762 OTHER INCOMING RESOURCES Unrostrlctèd Restrlct•d funds funds 2025 2025 Total funds 2025 Total funds 2024 Tralning income 62,720 62,720 49,021 Tofal 2024 49,021 49,021 In 2024, training in¢orne was for unrestricted Pkjrposes. Page 17
PALADIN NSAS IA ¢ompany Ilmltgd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 DIRECT COSTS Total 2025 Total 2024 Activltlgs Computer exp6nsos Employee welfare and Iravelling expenses Postage, stationery and telephone Subscriptions Sundry expenses Staff Ifaining and recruilm&nt ISAC Supptsrt and secondmenl costs Advertising and promotional costs Wages and salaries National Insuran¢o Pension cost 6.416 3,420 974 671 1.309 3.620 41,161 6.416 3.420 974 671 1,309 3,620 41.161 5,919 3,054 f,8T2 436 690 2,936 6,100 38 217,692 16.417 17,163 264.381 18.953 18,780 264,381 18,953 18,780 359,685 359,685 272,317 Total 2024 272,31T 272,317 Iln 2025. total dlrect cost8 were splll b8lwe8n £354.472 restricted expenditure and £5,213 unraslricled oxpendilure. In 2024, total direct Costs were split as follows= Reslrcited expenditure of £202,284 and unroslrictod expenditure of 70.033. SUPPORT COSTS Total 2025 Total 2024 Actlvltles Rent and rates Insurances 18.000 1.422 18,000 1,422 15,840 1.313 19.422 19,422 17,153 Tolal 2024 17,153 17,153 In 2025 total support costs of £19,422 were unreslricled expenditur6. In 2023 lolal support costs of £17.153 were unTeslricled expenditure. £NIL (2024 £NIL) included within the table above In resp@¢l of direct costs Charitablè Acliviiles. Page 18
PALADIN NSAS IA company Ilmlted by guaranto0) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GOVERNANCE COSTS Unrestrlcted R•strl¢ted funds funds 2025 2025 Total funds 2025 Total funds 2024 Indeperbdent examlnevs fees Legal and professlonal fees Bank Charges Trustees expenses reimbursed 225 6,961 92 225 6.961 92 225 2,256 86 50 7,278 7.278 2,617 In 2024 Governance costs of £2,617 were unrestricted costs. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE Staff ¢o$t$ Other costs 2025 2025 Total 2025 To181 2024 Charitable activities Expenditure on governan 302.114 76,993 7,278 379,107 7,278 289,470 2,617 302.114 84,271 386,385 292,087 Tolal 2024 251,2T2 40,815 292,087 NET INCOMEIIEXPENDITUREI This is slated after charging-. 2025 2024 Independent Examiner's fees 225 225 During the year, no Trustees received any remunerallon12024 - £NILI. During the year, no Trustees received any benefits in kind12024- £NILI. Durlng Ihg year, no Truslees received any reimbuTsemenl of 8xpen8es12024 - £50}. Page 19
PALADIN NSAS IA ¢ompany Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. STAFF COSTS Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 264,381 18,953 18.780 217,692 16,417 17,163 302,114 251,272 The average numbgr of persons employed by the charity during the year was as follows: 2025 2024 No. Caseworkers Administrative and support 12 10 13 No employee received remuneration amounting lo more than £60,000 in either year. 11. TANGIBLE FIXED ASSETS Office Flxtures and equlpmgnt ttlngs Total Cost Al 1 April 2024 and 31 March 2025 1.775 965 2.740 Depreciatlon Al 1 April 2024 and 31 March 2025 1,775 965 2.740 Not book valu8 Al 31 March 2025 At 31 Mar¢h 2024 12. DEBTORS 2025 2024 Prepayments and accrued income 932 963 Page 20
PALADIN NSAS IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. CREDITORS: Amounts falling due withln one year 2025 2024 Other credllors Accruals and deferred income 23,591 17,850 22,205 22,205 41,441 14. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 March 2025 Balan¢• at 1 April 2024 Income Expenditure UnrgStrl¢tod funds General Funds 41,590 64.477 131,9131 74,154 Re$trlct•d funds Big Lollery Lancashire County Council - Police Crime Commission Northumbria Police- PCC Dyfed Rank Foundation- Contributions lo core costs Swansea CC Womens Ald Federation - Advoc8cyIFl&e and Future Funds 120,819 65,202 35,610 30.000 49,335 30,000 3.800 190,1731 {101,4611 142,3441 125,8781 136,8061 141,0101 13,8001 30,646 36,259 25,913 10,000 19,179 14,122 12,529 6,753 17,763 13,000 113,0001 89,935 347.766 1354,4721 83.229 Total of funds 131,525 412,243 1386,385) 157,383 STATEMENT OF FUNDS-PRIOR YEAR Balance a 31 IAarch 2024 Balance af l April 2023 Transfers in/out Inwme Expenditure General Funds 92.184 102,956 (153. 100) (450) 41.590 Page 21
PALADIN NSAS IA company Ilmiled by guaranlo0} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 14. STATEMENT OF FUNDS l¢ontlnuedl Restricted funds Lloyds Bank Foundallon- contribution towards Core costs Lancashire County Council- Lancashire OPCC- Police Crime Commission - provide ISAC and group support in Lancashire Tudor Trust- Young People's ISAC service across England and Wales Northumbria Police- Rank Foundation - conlrlbullons lo core costs Police Crime Commision Essex- Liverpool- John Moo- 17,41 2 (11.506) (12,086) 94 48.345 36.259 60,000 (34,087) 25,913 14.954 (14,954) (20,000) 30,000 10,000 19,947 30,000 9,000 4,814 (32. 184) (9.350) (4,820) 17,763 350 46,313 182, 159 {138,98T) 450 89.935 SUMMARY OF FUNDS- CURRENTYEAR Balan¢• at 31 March 2025 Balance at 1 Aprll 2024 In¢om• Expèndlture General funds Reslricled funds 41,590 89,935 64,477 347,766 131,913} 1354,472} 74,154 83.229 131,525 412,243 1386,3851 157.383 SUMMARY OF FUNDS- PRIOR YEAR Balance al 31 March 2024 Balance al 1 Apnl 2023 Transfers in/out Incom8 Expenditure General funds Restricted funt1s 92,184 46,313 102.956 182,159 (153, IOOJ (138,987) (450) 450 41,590 89,935 138.497 285,115 (292,087) 131,525 Paga 22
PALADIN NSAS IA company Ilmlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Unre$trlcted Restrlcted funds funds 2025 2025 Total funds 2025 Current assets Creditors du8 Within on8 year 76.359 {2.205) 103.229 120.0001 179.588 (22.2051 74,154 83,229 157,383 ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Unreslrlclgd funds 2024 R8slri¢led funds 2024 Tolal fvnds 2024 Current assets Creditors due within one year 83,031 (47,441J 89,935 IT2,966 (41,441) 41,590 89,935 131,525 16. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 202$ 2024 Nel incomellexpendilurel foi the year {as per Statement of FinancAal Acliviliesl 25,858 (6,972) Adjustmgnt for: Decreaso1{in¢rea$81 in debtors Decrease in creditors 31 119,236) (252) (23,405) Net cash provldfyd byllus•d Inl oparatlng a¢tlvltlo$ 6.653 (30.629) 17. ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash in hand 17B,656 t72,003 Total 178,656 172,003 Page 23
PALADIN NSAS (A company 15mlted by guarant961 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 18. PENSION COMMITMENTS Tho charity pald Into staff personal pension plans. No amounts w8rg oulslandlng al 31 March 202512024 £Nill. 19. CONTROLLING PARTY Tho charfty Is controlled by the Iruslees. Page 24