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2025-03-31-accounts

Charity no. (England & Wales) 1173256 Charity no. (Scotland) SC051495

Surviving Economic Abuse Report and Audited Financial Statements 31 March 2025

Surviving Economic Abuse

Reference and administrative details

For the year ended 31 March 2025

Charity number 1173256 and SC051495
Registered office 483 Green Lanes
London
N13 4BS
Trustees The trustees who served during the year and up to the date of this report
were as follows:
Fiona Cannon OBE Chair
Cathy Millis Resigned 30 September 2024; Vice Chair
until 30 September 2024
Anna Yearley Vice Chair from 30 September 2024 until 30
September 2025
Jonathan Speight Treasurer; Vice Chair from 30 September
2025
Sue Lewis Resigned 15 September 2025
Kirsty Madden
Janqui Mehta
Penelope Miller Resigned 15 September 2025
Katie Smith
Shaun Tyndall
Sarah Williams-Gardener
Chief executive officer Dr Nicola Sharp-Jeffs OBE (CEO until 22 May 2024)
Sam Smethers (Interim CEO from 23 May 2024 until 12
March 2025; CEO from 13 March 2025)
Principal bankers CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Auditors Godfrey Wilson Limited
Chartered accountants and statutory auditors
5th Floor Mariner House
62 Prince Street
Bristol
BS1 4QD

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Surviving Economic Abuse

Contents

For The Year Ended 31 March 2025
Page
Reference and Administrative Details 1
Report of the Trustees
Chair of Trustees' Introduction 2
Aims and Objectives 3
Our Work in 2024-25 4
Financial Review 7
Looking Ahead 8
Structure, Governance and Management 8
Independent Auditors’ Report 12
Statement of Financial Activities 16
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Financial Statements 19

Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

The Trustees present their report together with the financial statements of the charity for the period ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and the Statement of Recommended Practice - Accounting and Reporting by Charities (effective from 1 January 2019).

1. Chair of trustees' introduction

This year, Surviving Economic Abuse (SEA) revealed that one million UK women were prevented from leaving an abuser due to economic abuse. This shocking statistic is a stark reminder of how critical our work is to break the cycle of economic abuse so that victim-survivors and their children can safely escape and rebuild their lives.

As we concluded our 2022-25 strategy, ‘Making Waves’, we redoubled our efforts to raise awareness of and transform responses to economic abuse. We worked tirelessly to influence the new Government, prompting the Prime Minister to declare economic abuse a “national emergency” that his government is committed to tackling. We look forward to working alongside the government and our partners to deliver lasting change for victim-survivors over the course of this parliament and beyond.

Looking to the future, we developed our bold new three-year strategy, ‘Changing Systems, Saving Lives.’ Co-created with victim-survivors, this strategy builds on our achievements to date and sets out an ambitious plan to drive systemic change to support victim-survivors, disrupt abusers, and prevent economic abuse.

I am immensely proud of how SEA has responded to the challenges facing economic abuse victimsurvivors this year. We reached more victim-survivors than ever before, with 150,000 victim-survivors supported via our website and frontline partnerships. Key highlights include:

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

Ahead of entering our new strategic period, we were delighted to appoint Sam Smethers as our CEO. Sam joined as interim CEO when our founding CEO, Dr Nicola Sharp-Jeffs, stepped down on 22 May 2024. With her extensive charity leadership experience, feminist values and deep commitment to ending economic abuse, Sam is well-placed to lead the charity through its exciting next chapter.

None of these achievements would have been possible without the passion, dedication, and expertise of our extraordinary team, trustees, advisors, ambassadors, funders, partners, and the Experts by Experience Group. Thank you all for your vital contributions. I look forward to continuing to work together to create a much-needed change for victim-survivors.

With momentum building across government, the private sector and wider society, SEA is ready to lead the way. Together, we will drive the systemic change needed to support survivors, disrupt abusers and stop economic abuse forever.

Fiona Cannon

Chair of the Board of Trustees

2. Aims and objectives Vision and mission

Vision: Our vision is a world in which all women and girls achieve economic equality and can live their lives free of abuse and exploitation. Not only surviving but thriving.

Mission: Surviving Economic Abuse (SEA) is the only UK charity dedicated to raising awareness of economic abuse and transforming responses to it. We work to save lives and stop economic abuse forever.

Charitable purpose

The activities we carry out to further our charitable purpose are set out in our Constitution: “the advancement of education for the public benefit in economic abuse in intimate partner relationships through the dissemination of knowledge and the development of appropriate resources for services to respond to economic abuse as it is experienced by women.”

Ensuring our work delivers our aims for the public benefit

The trustees confirm that they have referred to the information contained in the Charity Commission's general guidance on public benefit when reviewing the charity aims and objectives, and in planning activities and strategy for the year ahead. The trustees are satisfied that the aims of the charity are carried out wholly in pursuit of its charitable aims for the public benefit.

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

Strategic priorities

The financial year 2024-25 completed the final year of our three-year ‘Making Waves’ strategy. Through this strategy, we set to build on the Domestic Abuse Act 2021 for England and Wales, seeing statutory recognition of economic abuse reflected in policy and practice. We aimed to support financial services firms, domestic abuse support services and the Government to respond to the needs of victim-survivors of economic abuse.

Through our strategy, 'Making Waves', we focus on:

How we work

Survivors’ voices are at the heart of our work. Only by listening to survivors and understanding their experiences can we create lasting change.

The Experts by Experience Group (EEG) is a group of survivors of economic abuse who generously give their time and insight to influence our work. They speak openly and honestly about what they have experienced so that they can be a force for change. Their insight informs everything we do, from what information and resources women need, to the changes that are needed in policy and practice. The group, which has over 50 members, proactively supports SEA with information and resources development, media work, policy influencing and research as well as project development.

3. Our work in 2024-25

Our work to transform responses to economic abuse forged ahead during the final year of our threeyear strategy, ‘Making Waves’. In these 12 months alone, the charity reached over 150,000 survivors through its website and frontline partnerships.

Overview of highlights

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

Highlights via each change goal

Strategic priority 1: public understanding and behaviour change

Through a steady drumbeat of public awareness communications and partnering with other organisations to amplify our reach, we have reached millions of people with vital information about economic abuse. Now, over half of UK women have heard about the term economic abuse. In 202425, we:

Strategic priority 2: professional response and systems change

Through our work with the financial services and violence against women and girls sectors, we drove real change in the professional response to economic abuse. By working in partnership, in 2024-25, we:

Strategic priority 3: Legal, regulatory and public policy change

Working alongside victim-survivors, we put economic abuse high on policymakers’ agendas. We deepened our relationship with political decision-makers within the new Government and successfully influenced new government strategies. In 2024-25, we:

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

Strategic priority 4: Survivors, partnerships, evidence and equality

We continue to put survivors at the heart of everything we do, as well as develop robust research to support our work and our organisational Equity, Diversity and Inclusion strategy. In 2024-25, we:

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

4. Financial review

Overview

Since SEA was founded eight years ago, the charity has achieved rapid growth, with a significant increase in the size of its team and its core costs. This growth was enabled by the generosity of trusts and foundations during the Covid pandemic, which provided increased support to the charity sector to increase support for domestic abuse victim-survivors at a time of great need.

Despite the more challenging fundraising environment following the pandemic and the cost-of-living crisis, the charity has maintained this income level as it consolidates its position. This position has been supported by a number of funders, including some multi-year grants. We are grateful to A&O Shearman Foundation, abrdn Financial Fairness Trust, Aviva Foundation, Coutts Foundation, David and Ruth Lewis Family Charitable Trust, Eleanor Rathbone Charitable Trust, Evan Cornish Foundation, Garfield Weston Foundation, Home Office, John Ellerman Foundation, Joseph Rowntree Charitable Trust, Lloyds Banking Group, National Lottery Community Fund, Oak Foundation, Smallwood Trust, TSB and the VISION Consortium and UK Prevention Research Partnership for their support.

We continue to work on diversifying our income to support our ongoing operational sustainability. This year, we invested in a new income-generating role to help us achieve this. We also continue to seek a balance of restricted and unrestricted funds to provide essential support for core work.

SEA’s total income during the year amounted to £2,204,141 (2024: £2,001,904), which included donations of £1,871,478 (2024: £1,746,363) and income from charitable activities of £314,839 (2024: £244,637).

The net increase in funds for the year to 31 March 2025 was £103,753 (2024: £289,603) of which £214,651 (2024: £9,658) related to a surplus of unrestricted fund activity.

Investments policy

SEA has an investment policy which was approved by the Board of Trustees in September 2023. The aim of the policy is to safeguard the charity’s assets with minimal level of risk.

Reserves policy

The reserves policy of the charity aims to hold unrestricted funds of at least three months’ core costs (around £117,000 per month, totalling £350,000). These funds would be used as an emergency fund and at the trustees’ discretion.

The free reserves (unrestricted net current assets) of the charity at the year-end were £687,126 (2024: £472,475). The trustees are committed to maintaining reserves at or above the £350,000 minimum reserve, and will use any amounts above this level to contribute towards further charitable activity next year.

The trustees review the reserves policy annually whilst the Finance Committee reviews the reserves position on a quarterly basis.

Fundraising approach

As an independent charity, we depend on charitable donations for all areas of our work. Our fundraising approach is to build strong relationships with a range of charitable trusts and foundations, statutory bodies, corporate partners and individuals, to diversify income sources and ensure we are not reliant on any one funder.

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

We also generate income through training and consultancy, which seeks to transform responses to economic abuse. We train professionals from financial services, the third sector, and public bodies, generating core funds that support our work.

Our 2022-2025 and 2025-2028 strategies are both underpinned by an income generation strategy, putting us in a strong position to secure sustainable funding streams to support the development, growth and sustainability of the charity. This was recently reviewed and refreshed to align with our new strategy. Securing unrestricted income remains a priority to ensure we maintain a robust infrastructure to sustainably support our work.

We strive to comply with all the relevant standards set out in the Code of Fundraising Practice and SEA is registered with the Fundraising Regulator. As we develop our individual giving programme, we are putting in place guidance to ensure we take extra care with supporters who may be vulnerable. We do not work with external organisations to carry out fundraising services on our behalf. We received no complaints regarding fundraising this year.

5. Looking ahead

Next year will see the launch of our ambitious new three-year strategy, ‘Changing Systems, Saving Lives.’ We will build on the achievements made under our ‘Making Waves’ strategy to drive systemic change to support victim-survivors, disrupt abusers, and prevent economic abuse.

The Board of Trustees appointed Sam Smethers as CEO on 13 March 2025 following a competitive recruitment round. Sam Smethers joined as interim CEO when our founding CEO, Dr Nicola SharpJeffs, stepped down on 22 May 2024. Smethers brings a wealth of charity leadership experience and is well-placed to lead the charity to deliver our ambitious new strategy.

6. Structure, governance and management Constitution

Surviving Economic Abuse is a charitable incorporated organisation (CIO). The charity is governed by its constitution. It was registered with the Charity Commission for England and Wales on 2 June 2017 (number 1173256) and was registered with OSCR (the Office of the Scottish Regulator) on 12 January 2022 (number SC051495).

Board of trustees

Our governing body, the board of trustees, is responsible for the governance and work of the charity.

Our trustees are volunteers and are not remunerated for their work, but may claim reasonable travel expenses incurred through their responsibilities to the charity. The board of trustees meets four times each year, with an additional all-day strategy day once a year. They manage the affairs of the charity and are responsible for setting its strategic objectives. They:

▪oversee the charity's performance in relation to its strategic objectives;

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

There is a Finance and Risk Committee and a People, Remuneration and Nominations Committee and they meet regularly in accordance with their Terms of Reference.

Details of the trustees who served during the year are listed on page 1. Details of trustees’ expenses can be found on page 26.

Trustee recruitment

The board of trustees is made up of eight trustees as at the date of this report. Apart from the founding trustees, every trustee is appointed for a term of three years.

In selecting individuals for appointment, the trustees have regard to the skills, knowledge and experience needed for the effective administration of the charity. The Board aims to have a diverse board of skills and experience and welcomes applications from all sectors and from people of all backgrounds. Induction information covering the role and responsibilities of trustees is provided.

Trustees are required to disclose and register all relevant interests and withdraw from decisions where a conflict of interest arises.

Staff team

Day-to-day operations and management of the charity are delegated by the trustees to the CEO, who provides regular reports to the trustees on performance. The CEO's performance is scrutinised by the trustees through monitoring the charity's key performance indicators, quarterly reporting of progress towards strategic objectives, and an annual performance appraisal conducted by the Chair of Trustees. The CEO is supported by a senior leadership team of three. There were 27 team members at the year-end, a small decrease from 29 in 2024-25.

Team recruitment and remuneration

We place the highest value on our staff. Recruiting the right people and retaining them is fundamental to the success of the charity.

We are committed to providing equal opportunities in employment. We proactively seek to attract people from diverse backgrounds and with a range of skills, and ensure we do not discriminate in all aspects of employment, including recruitment, promotion, opportunities for training, pay and benefits.

We pay a fair and appropriate salary to attract and keep the very best people with the right experience to advance the aims of the charity. During this reporting period, we completed a benchmarking exercise comparing our salaries with comparable roles across the charity sector to ensure we are paying fairly across the team.

Risk Management

The charity maintains a risk register that sets out the risks to the charity in five broad areas: governance, environmental and external, regulatory and compliance, financial, and operational. The risk register includes an assessment of the likelihood, severity, and potential impact of each risk as well as the residual risk level after mitigation.

The board of trustees has overall responsibility for the risk register, which is managed by the Finance and Risk Committee. Operational responsibility for individual risks sits with either the CEO or other members of the senior leadership team (SLT). The SLT regularly reviews the risks and controls that are in place to mitigate each risk.

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

The trustees have identified that the most significant risks to the organisation at the time of writing this report remain, as in the prior year, the following:

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and the incoming resources and application of resources, including the net income or expenditure, of the charity for the year. In preparing those financial statements the trustees are required to:

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Surviving Economic Abuse

Report of the trustees

For the year ended 31 March 2025

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008, the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

Auditors

Godfrey Wilson Limited were re-appointed as auditors to the charity during the year and have expressed their willingness to continue in that capacity.

Approved by the trustees on 17 November 2025 and signed on their behalf by

Fiona Cannon

Fiona Cannon OBE - Chair

11

Independent auditors' report

To the trustees of

Surviving Economic Abuse

Opinion

We have audited the financial statements of Surviving Economic Abuse (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 7 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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Independent auditors' report

To the trustees of

Surviving Economic Abuse

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 and the Charities Accounts (Scotland) Regulations 2006 require us to report to you if, in our opinion:

Responsibilities of the trustees

As explained more fully in the trustees’ responsibilities statement set out in the trustees’ report, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

13

Independent auditors' report

To the trustees of

Surviving Economic Abuse

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The procedures we carried out and the extent to which they are capable of detecting irregularities, including fraud, are detailed below:

(1) We obtained an understanding of the legal and regulatory framework that the charity operates in, and assessed the risk of non-compliance with applicable laws and regulations. Throughout the audit, we remained alert to possible indications of non-compliance.

(2) We reviewed the charity’s policies and procedures in relation to:

(3) We inspected the minutes of trustee meetings.

(4) We enquired about any non-routine communication with regulators and reviewed any reports made to them.

(5) We reviewed the financial statement disclosures and assessed their compliance with applicable laws and regulations.

(6) We performed analytical procedures to identify any unusual or unexpected transactions or balances that may indicate a risk of material fraud or error.

(7) We assessed the risk of fraud through management override of controls and carried out procedures to address this risk. Our procedures included:

▪Testing transactions that are unusual or outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. Irregularities that arise due to fraud can be even harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

14

Independent auditors' report

To the trustees of

Surviving Economic Abuse

Use of our report

This report is made solely to the charityʼs trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008, and Regulation 10 of the Charities Accounts (Scotland) Regulations 2006. Our audit work has been undertaken so that we might state to the charityʼs trustees those matters we are required to state to them in an auditorʼs report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charityʼs trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Godfrey Wilson Limited

Date: 17 November 2025

GODFREY WILSON LIMITED

Chartered accountants and statutory auditors 5th Floor Mariner House 62 Prince Street Bristol BS1 4QD

Godfrey Wilson Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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Surviving Economic Abuse

Statement of financial activities

For the year ended 31 March 2025

Note
Income from:
Donations
3
Charitable activities
4
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
6
Net income and net movement in funds
7
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Restricted Unrestricted
£
£
1,269,642
601,836
-
314,839
-
17,824
1,269,642
934,499
-
186,153
1,380,540
533,695
1,380,540
719,848
(110,898)
214,651
452,601
472,475
341,703
687,126
2025
Total
£
1,871,478
314,839
17,824
2,204,141
186,153
1,914,235
2,100,388
103,753
925,076
1,028,829
2024
Total
£
1,746,363
244,637
10,904
2,001,904
161,796
1,550,505
1,712,301
289,603
635,473
925,076

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in note 15 to the accounts.

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Surviving Economic Abuse

Balance sheet

As at 31 March 2025

----- Start of picture text -----
2025 2024
Note £ £ £
Current assets
Debtors 11 167,380 58,289
Cash at bank and in hand 992,000 903,847
1,159,380 962,136
Liabilities
Creditors: amounts falling due within 1 year 12 (130,551) (37,060)
Net current assets 1,028,829 925,076
Net assets 14 1,028,829 925,076
Funds 15
Restricted funds 341,703 452,601
Unrestricted funds 687,126 472,475
Total charity funds 1,028,829 925,076
----- End of picture text -----

Approved by the trustees on 17 November 2025 and signed on their behalf by

Fiona Cannon

Fiona Cannon OBE - Chair

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Surviving Economic Abuse

Statement of cash flows

For the year ended 31 March 2025

Net movement in funds
Adjustments for:
Interest from investments
(Increase) / decrease in debtors
Increase / (decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Interest from investments
Net cash provided by investing activities
Increase in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year
2025
£
103,753
(17,824)
(109,091)
93,491
70,329
17,824
17,824
88,153
903,847
992,000
2024
£
289,603
(10,904)
306,233
(268,876)
316,056
10,904
10,904
326,960
576,887
903,847

The charity has not provided an analysis of changes in net debt as it does not have any long term financing arrangements.

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Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies

a) General information and basis of preparation

Surviving Economic Abuse is an unincorporated charity registered in England, Wales and Scotland. The registered office address is:

483 Green Lanes London N13 4BS

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Surviving Economic Abuse 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 note.

b) Going concern basis of accounting

The accounts have been prepared on the assumption that the charity is able to continue as a going concern, which the trustees consider appropriate having regard to the current level of unrestricted reserves. There are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from the government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of provision of training and consultancy is deferred until criteria for income recognition are met.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income 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 by the charity of the item, is probable and the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised.

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.

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Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

e) 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.

f) Funds accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support and governance costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Governance costs are the costs associated with the governance arrangements of the charity, including the costs of complying with constitutional and statutory requirements and any costs associated with the strategic management of the charity’s activities. These costs have been allocated between costs of raising funds and expenditure on charitable activities in the same proportion as direct costs, on the following basis:

2025 2024
Raising funds 8.9% 9.4%
Charitable activities 91.1% 90.6%

i) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000.

j) Debtors

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

k) Cash at bank and in hand

Cash at bank and cash 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.

20

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

1. Accounting policies (continued)

l) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m) 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 recognised at amortised cost using the effective interest method.

n) Grants payable

Grants payable to other organisations are charged in the year in which the offer is conveyed to the recipient, except in those cases where the offer is conditional.

o) Pension costs

The charity operates a defined contribution pension scheme for its employees. There are no further liabilities other than that already recognised in the SOFA.

p) Accounting estimates and key judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

There are no key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements.

21

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

2. Prior period comparatives: statement of financial activities

Income from:
Donations
Charitable activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income and net movement in funds
Restricted
£
£
1,386,643
359,720
-
244,637
-
10,904
1,386,643
615,261
-
161,796
1,106,698
443,807
1,106,698
605,603
279,945
9,658
Unrestricted
2024
Total
£
1,746,363
244,637
10,904
2,001,904
161,796
1,550,505
1,712,301
289,603

22

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

3. Income from donations

Grants
Donations
Donated services and facilities
Total income from donations
Prior period comparative
Grants
Donations
Donated services and facilities

Total income from donations
*Donated services and facilities include the following:
Legal and professional
Meeting room space
Total income from donated services and facilities
Restricted
£
£
1,263,642
148,926
6,000
417,750
-
35,160
1,269,642
601,836
Restricted
£
£
1,386,643
206,700
-
80,953
-
72,067
1,386,643
359,720
2025
Total
£
34,681
479
35,160
Unrestricted
Unrestricted
2025
Total
£
1,412,568
423,750
35,160
1,871,478
2024
Total
£
1,593,343
80,953
72,067
1,746,363
2024
Total
£
72,067
-
72,067

23

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

4. Income from charitable activities

Consultancy
Training
Total income from charitable activities
2025
Total
£
186,903
127,936
314,839
2024
Total
£
21,911
222,726
244,637

All income from charitable activities in the current and prior year was unrestricted.

5. Government grants

The charity receives government grants, defined as funding from the Home Office to fund charitable activities. The total value of such grants in the period ending 31 March 2025 was £200,000 (2024: £199,966). There are no unfulfilled conditions or contingencies attaching to the grants awarded in 2024/25. There were no unspent funds repaid during the year.

24

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

6. Total expenditure

Staff costs (note 8)
Recruitment and training
Other staff costs
Travel and subsistence
IT and website costs
Office costs
Professional fees
Partner payments (note 9)
Resources and promotion
Sub-total
Total expenditure
Allocation of support and
governance costs
Raising funds
£
134,858
-
-
256
-
2,616
685
-
301
138,716
47,437
186,153
Charitable
activities
£
865,211
800
39,616
14,876
-
4,334
44,709
444,656
12,235
1,426,437
487,798
1,914,235
Support and
governance
costs
£
242,537
42,373
52,557
20,193
51,799
51,070
74,706
-
-
535,235
(535,235)
-
2025 Total
£
1,242,606
43,173
92,173
35,325
51,799
58,020
120,100
444,656
12,536
2,100,388
-
2,100,388

Total governance costs were £25,922.

Prior year comparative
Staff costs (note 8)
Recruitment and training
Other staff costs
Travel and subsistence
IT and website costs
Office costs
Professional fees
Partner payments (note 9)
Resources and promotion
Sub-total
Total expenditure
Allocation of support and
governance costs
Raising funds
£
112,395
-
-
485
10,702
374
-
-
821
124,777
37,019
161,796
Charitable
activities
£
814,029
5,799
2,138
4,803
4,108
66
83,449
266,296
15,055
1,195,743
354,762
1,550,505
Support and
governance
costs
£
152,323
17,491
18,858
34,830
19,833
37,064
111,382
-
-
391,781
(391,781)
-
2024 Total
£
1,078,747
23,290
20,996
40,118
34,643
37,504
194,831
266,296
15,876
1,712,301
-
1,712,301

Total governance costs were £31,142.

25

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

7. Net movement in funds

This is stated after charging:

Trustees' remuneration
Trustees' reimbursed expenses
Auditors' remuneration: (excluding VAT)
Statutory audit
Other services
2025
£
Nil
346
7,500
10,670
2024
£
Nil
649
7,000
9,075

During the year, 3 trustees were reimbursed a total of £346 for expenses relating to travel to trustee meetings (2024: £649, 3 trustees).

In common with other charities of our size and nature we use our auditors to assist with the preparation of the financial statements. Our auditors have also provided bookkeeping support to the charity during the year.

8. Staff costs and numbers

Staff costs were as follows:

Salaries and wages
Social security costs
Pension costs
Freelance staff
2025
£
1,030,669
102,799
30,114
79,024
1,242,606
2024
£
957,480
93,231
28,036
-
1,078,747

Included in salaries and wages are redundancy and termination costs totalling £2,077, wholly comprising ex-gratia payments (2024: nil). Redundancy and termination costs have been funded from unrestricted general funds.

No employee earned over £60,000 (2024: one employee earned between £60,000 - £70,000).

The key management personnel of the charity comprise the Trustees, the CEO and the Senior Leadership Team. The total employee benefits of the key management personnel were £338,370 (2024: £285,177).

Average staff numbers are as follows:

Average head count 2025
No.
26
2024
No.
27

26

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

9. Grants payable

Grants to institutions:
Money Advice Plus
Living Without Abuse
R.I.S.E
Other grants
Total grants awarded to institutions
2025
£
392,656
20,000
32,000
-
444,656
2024
£
247,964
6,000
6,000
6,332
266,296

Grants payable are to fund charitable activities carried out in partnership with the above institutions, including funding to run the financial support line and casework service. The grants shown above do not include any contribution to core costs.

10. Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

11. Debtors

Trade debtors
Accrued income
Prepayments
Creditors: amounts falling due within 1 year
Trade creditors
Accruals
VAT
Other creditors
Deferred income (note 13)
2025
£
11,993
149,040
6,347
167,380
2025
£
26,521
33,002
6,464
11,189
53,375
130,551
2024
£
9,732
48,557
-
58,289
2024
£
6,543
24,930
418
5,169
-
37,060

12. Creditors: amounts falling due within 1 year

27

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

13. Deferred income

At 1 April
Deferred during the year
Released during the year
At 31 March
2025
£
-
53,375
-
53,375
2024
£
160,000
-
(160,000)
-

Deferred income relates to income from consultancy contracts for services due to be delivered after the year end date.

14. Analysis of net assets between funds

Current assets
Current liabilities
Net assets at 31 March 2025
Prior year comparative
Current assets
Current liabilities
Net assets at 31 March 2024
Restricted
funds
£
341,703
-
341,703
Restricted
funds
£
452,601
-
452,601
£
817,677
(130,551)
687,126
£
509,535
(37,060)
472,475
Unrestricted
funds
Unrestricted
funds
Total
funds
£
1,159,380
(130,551)
1,028,829
Total funds
£
962,136
(37,060)
925,076

28

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

15. Movements in funds

Restricted funds
A & O Shearman Foundation
Aviva Foundation - Compass Project
Smallwood Trust - Compass Project
Smallwood Trust Gendered
Poverty Learning Programme -
Compass Project
The Evan Cornish Foundation
Anonymous – Restricted Funds
Home Office
Lloyds Banking Group: Travel for
Training
Lloyds Banking Group: Training
Function
National Lottery 2022-25
Partnerships England
Eleanor Rathbone Charitable Trust
Pathways Project
abrdn Financial Fairness Trust -
Stargazer Project
Joseph Rowntree Charitable Trust -
Stargazer Project
Survivors' Forum Project
Women Thrive Fund
TSB - Event Sponsorship
VISON Consortium & UK
Prevention Research Partnership
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
At 1 April
2024
£
-
130,000
24,390
21,333
-
-
(1,144)
2,000
14,841
104,213
-
118,898
19,222
10,817
1,031
7,000
-
-
452,601
472,475
472,475
925,076
Income
£
25,000
-
-
22,333
10,000
64,800
200,000
-
-
801,082
2,000
-
51,890
62,225
11,812
-
6,000
12,500
1,269,642
934,499
934,499
2,204,141
£
(615)
(103,671)
(24,390)
(48,997)
-
(4,549)
(198,856)
(2,000)
(14,841)
(785,712)
-
(60,091)
(37,315)
(66,053)
(12,843)
(7,000)
(6,000)
(7,607)
(1,380,540)
(719,848)
(719,848)
(2,100,388)
Expenditure
£
24,385
26,329
-
(5,331)
10,000
60,251
-
-
-
119,583
2,000
58,807
33,797
6,989
-
-
4,893
341,703
687,126
687,126
1,028,829
At 31
March
2025

29

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

15. Movements in funds (continued) Purposes of restricted funds A & O Shearman Foundation Survivor engagement, creating an opportunity for victimsurvivors to work alongside SEA to create change. Aviva Foundation - Compass Project A partnership project to ensure local services work together to better meet the needs of victim-survivors of economic abuse. Smallwood Trust - Compass Project A partnership project to ensure local services work together to better meet the needs of victim-survivors of economic abuse. Smallwood Trust Gendered A partnership project to ensure local services work Poverty Learning Programme - together to better meet the needs of victim-survivors of Compass Project economic abuse. The Evan Cornish Foundation Survivor engagement, creating an opportunity for victimsurvivors to work alongside SEA to create change. Anonymous – Restricted Funds To enhance data management and compliance, and new financial management and HR tools to enhance operational efficiencies. Home Office The provision of economic abuse resources and support for banks. Lloyds Banking Group: Travel for Towards local responses to economic abuse. Training Lloyds Banking Group: Training To support work with Safelives on the controlling or Function coercive behaviour offence/economic abuse through training. National Lottery 2022-25 Partnership project to expand the capacity of Money Partnerships England Advice Plus' financial support line and specialist casework service, scaling up impacts and learning from the Economic Abuse Evidence Form (EAEF) pilot. Eleanor Rathbone Charitable Trust Survivor engagement, creating an opportunity for victimsurvivors to work alongside SEA to create change.

30

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

15. Movements in funds (continued) Purposes of restricted funds (continued) Pathways Project A partnership project to support people towards financial wellbeing and economic safety by enabling helpline advisors to identify how each service user can get ongoing help and support for their individual situation.

abrdn Financial Fairness Trust - Towards work to accelerate process and practice Stargazer Project change in financial services, so that victim-survivors of economic abuse receive consistently good responses and outcomes as customers. Joseph Rowntree Charitable Trust - Towards work to accelerate process and practice Stargazer Project change in financial services, so that victim-survivors of economic abuse receive consistently good responses and outcomes as customers. Survivors' Forum Project Funding from the Evan Cornish Foundation, 29 May 1961 Charity and CAF. Women Thrive Fund Provided by ROSA and the Smallwood Trust, in partnership with the tampon tax fund. To support victims of economic abuse through the survivors' forum and the development of resources. TSB - Event Sponsorship Sponsorship of Economic Abuse Awareness Day parliamentary event on 26th November 2024. VISON Consortium & UK A rapid impact survey to monitor the nature and Prevention Research Partnership prevalence of economic abuse in the UK.

31

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

15. Movements in funds (continued)

Prior year comparative
Restricted funds
Aviva Foundation
Barclays: Into Plain Sight
Aviva Foundation - Compass Project
Smallwood Trust - Compass Project
Smallwood Trust Gendered
Poverty Learning Programme -
Compass Project
Home Office
Lloyds Banking Group: Perpetrator
fund
Lloyds Banking Group: Travel for
Training
Lloyds Banking Group: Training
Function
Oak Foundation sustainability
Pathways Project
abrdn Financial Fairness Trust -
Stargazer Project
Joseph Rowntree Charitable Trust -
Stargazer Project
Survivors' Forum Project
Women Thrive Fund
Total restricted funds
General funds
Total unrestricted funds
Total funds
Unrestricted funds
National Lottery 2022-25
Partnerships England
At 1 April
2023
£
1,654
(9,232)
-
32,996
-
-
28,843
3,700
16,181
10,222
24,542
-
9,270
14,571
39,909
-
172,656
462,817
462,817
635,473
Income
£
8,962
49,950
130,000
30,000
21,333
199,966
-
-
14,840
673,407
-
124,360
42,150
47,500
37,175
7,000
1,386,643
615,261
615,261
2,001,904
£
(10,616)
(40,718)
-
(38,606)
-
(201,110)
(28,843)
(1,700)
(16,180)
(579,416)
(24,542)
(5,462)
(32,198)
(51,254)
(76,053)
-
(1,106,698)
(605,603)
(605,603)
(1,712,301)
Expenditure
£
-
-
130,000
24,390
21,333
(1,144)
-
2,000
14,841
-
104,213
-
118,898
19,222
10,817
1,031
7,000
452,601
472,475
472,475
925,076
At 31
March
2024

32

Surviving Economic Abuse

Notes to the financial statements

For the year ended 31 March 2025

16. Related party transactions

Penelope Miller, a trustee of SEA until 15 September 2025, is a partner at Simmons & Simmonds LLP. During the year, SEA received In Kind services totalling £35,160 from Simmons & Simmonds LLP for legal services (2024: £72,067). The appointment of Simmons & Simmonds LLP was approved by the Board in line with the charity's normal procurement process.

33