char￿ rnglstratlon number 1174926 TRUST HOUSE LANCASHIRE ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMEMrs FOR THE YEAR ENDED 31 MARCH 2024 TRUST HOUSE LANCASHIRE LEGALAND ADMINISTRATIVE INFORMATION G. CoulStLY￿Hemn8nn S Jones L Nicholson L Goggin D O'Byme (App)inted 17 October 20231 Chlef Executh• Offlc•r nne Barflett (Appointed 15 March 20241 CIO number 1174925 Prfnclpal •ddre•• 8 Camden Plac• Pre8ton Lancastrire PR13JL Ind•p•nd•nt •xamlnor 14&1 Llw Brirdn HLB Hou8e 68 Hlgh Street Tarportey Cheshiro CM OAT Banker• 2nd Floor CIS To Manc*e8ter M60 OAL TRUST HOUSE LANCASHIRE CONTENTS Pag• Tru$tee8' reF Independent examinefs r•port Statement of finanual acb'¥itse8 Balance sheét Notes to the finanual stslan•nts 10-19 TRUST HOUSE LANCASHIRE TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2024 The Iwstees present their annu81 reFth *xl ffinana'al Statthne￿ forthe year ended 31 March 2024. Introducuon Trust House Lancashlre ITHL) 18 8 Specialist Rape and Sexual Assau￿ Support Centre based in PreBton and v￿rkIng a¢TOS$ the county of Lanc4shire to ddiver a range of seNces to suptKJrt survivors of any klnd of sexual violenco and sexual abuse lo recoNw from thdr expenenc•. THL w85 estsblished in 2013 with lurrtllng 8%yarded lo The SuNw)rs Trust rKoject managed the setup of THL. This was in recognition of the gap In 8peaalist wovlslon acn>ss the c￿nty. and to offer a range of servlces to suNvors in Lancashire. Servic£ delNery commerK¥d in Apn'l 2014 and this 1881 year has seen us complete our tenth year of sa￿ce ddi¥ery. THL delivers a range of spea•list senfjcos Induding digital supp)rt fj¢plc¢s to irKlividual¥ of any age and gender and thelr families and cafers. coUn￿lI1n9 Play Therapy . Art Therapy Pre-lrial Thrapy Family Support . Pw•nt Peer Support Group Telephone Support On-IIM Self Support Sp•¢l•list Training . Voluntew Opwtunib . Stydent Placemeth Opportunths THL Is committed to empo¥**ring survlvors and their supporters to work IhrryJgh and beyond their experienc£ ol abuse. We recognise tho unNuenes8 (rf individual experienc* and that eath demands an iThYivldu81 and creative respons•. Trust Houge Lanc88hire Supr￿r￿ In waya Ihal Recogni￿ ￿Man dIgn￿Y Appreciate th• variety of human . Demonstrate a cornmitmenl to shthmng justK¥ in dealiry *ith others Tnjst House Lancashire has six core v#lue5 vknith Shape our and are refie¢twJ in all that do and Strive to 8¢hieve', empo*emienl. quality. respect. ￿n61#•ncy. tynty and compass11￿. The ffin8nu81 statements h8¥e b•w preyred in accwdance ¥>ith the 8ccounting ￿￿1¢113 set out in note 1 to the financi81 statements and comply the chantys Igovemiro documenll, the Charitles Act 2011 and "Accounts"ng and Reporting by Charlties". Statement of Recommended p￿"Ce appliC￿e to chanties prepanng their accounts in accordance Vlilh the Financial Rewrkn"ng Stsndard aptlicable in the UK and Republic of Ireland IFRS 1021" leffecbve 1 January 20191. TRUST HOUSE LANCASHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Obl•ctlv•• and •ctlvlllos Trust House Lan￿sh{re, since October 2017 has been registwed iThJeperthndy as a Charitable Incc￿oratOd Organisation chanty numtsr (11749251. Our Charitsb￿ Objttts are to.. Relieve the trauma, wthether P5￿01(￿j1¢d, ernots'ond. or phy&cal. of pw5￿3 and their familie8 have experienced or otheThM'se suffered a8 a resutt of rnpe. olhar sexual assau￿. 8exu81 aLw#e or sexual exploilalion of any kind. Provide 8UPFth. help or a￿stanCe of any knrKI to FefBons and thelr families have expeTienceeJ or othewse suffeied as a result of rape, othèr sèxuat assault, sexual abuse or Sexual exploilalion ol any kind. Promote the educatjon of the public in tho ¥U￿"¢￿ of rap8. se￿81 abuse or sexu81 •>ploltsVon aMlor Its psycholtsjical and impact ￿ women, men and thildrnn Promote and participate in e¢JLtC41ion and research in rel*lM to ￿un￿llIng and support. sexual violenGe traumas and their effect upon ximen, men and childrnn. Promote, partiapate in and provKle training In rnlats'on to CLKIn￿lIlng and Sup￿ in relati￿ to sexual Violence traumas 8nd Ihoir effect w *tynen, Me￿ and th'klren ind￿￿n9 TrP8, other 8exual as8ouII, sexual abuse or sexual explortab'on Prevenl rape. sexual abuse, or sexuol eXpl￿￿￿on through trwning and effecttve and opproprlale SUPPDrt servlces lo persons and their families at risk of bty'ng subjxlad lo swd abuse. Trust House Lancashife is govemed by 8 Bo8T(l of Trustees. The tx)ard has overnll rospDnslblllty ts the govem8nce. financial management. tharits￿e ac*'vitsOS and 8trategK development ofTrusl House Lancashlre. Th• chi￿ Exocub've Officer at Trust Hou86 Lancashire reports to the Boar(l of TrusteM. The Iruslees have paid due regard to guhlanca issued by tho Chty CommiuiL)n In d•cJdin9 8Ctl¥lll88 the charity 8h¢)uld undertake. TRUST HOUSE LANCASHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achl•v•m•nts and wrfoffl￿n Pgrfonnanco Trust House Lancashire received 1019 referrals for supwt h•s W￿•d V•ith 1141 individuals in the year to March 2024. Referrds are retthved from a Ange of agencies both statutory ar+d vc4untary and from individuals tho aelf-refer. Referrals Ihrcugh 2023-2024 have come from all 14 local aultrKJrity districts of the county. and the highest numbèr of referrals received are forfftom indiwduals living in the borwhs of Preston. Bl&kpool and South Ribble wlh th least numbor of referrals coming frrynifor Indi￿d￿al5 li¥ing in the borc4Jghs of East Laneashire and Le￿and Thi may refflect 8 greater awareness ol our sepiKes in areas vthere referrals are high and may be indieafjve of the need for a greater presenee In these districts. have an established wesenee in our satdlile spaces and ojnb'nue lo seek out new venues to Vliden wr r6ath across the county. Ll'gitd delivery wll remain a core element of our 8UPPOrt offer going fowdrd and will eontinué to Seek addib.onal salellile space in other areas of the county to enable th088 who wruld prefer to access face lo to do 80 doaer to hc￿. Referrals Into a(lult r￿uns￿lIng rnake up greth#t number ol referrals Into the 8￿Ce. 83% of our cllents referred are fernala, and 15% are rnale with the remainiry ellwts teing Iransgend¢r, non-Ix'n8ry or another gendar Identity 2%. Thosé figures are consfslent to the prewous 2 years. Trust Hou¥e Lancashire 15 committed to remaining rnsponsivg 10 ￿1 viclims and survivors and recognisey thè addilional barriers to coming forward for some groups. conts'nue to explore service developments to ensure our accossibilrty.. we continue to Lthf15e inleTpreter8 for 888es8ment8 and c￿n¥￿Il￿g se85ion8 for those wthose Ilrst language isn't Engllsh and have a number of 8es8lonal counsel1￿5 con offer fa¢• to fw 8e88ions in other tanguage8. The age range ol dtents accessing the Service 18 ￿de. 14% 01 those segking support ￿re under the age of 18 year6. 22% were young gdults the ages of 18 and 25 years, 42% ¥￿e 2545 ytsrs and those over the •Je of 45 made up 22% of those that wa worked 44% of those that accossed SUPFth in Ihe ￿ar dKI so because of abuse experienced in chlldhood. It'6 cwd8lly important that specialist 8ervits8 Contin￿ lo be able to meet Ihe needs of children, young people and young a¢Jults effectively, 8upporb.ng their rKovery at the eartie8t 81age 80 that individuals don't carry long-temi emotional h8aRh i88ues into adulth(￿ The youryst thild to be referred to us was 4 years old and the oldest adult was 77 year8 old. Incom• G•n•r•tlon In the par1￿3 lo 31 March 2024. Trust ￿￿8e Lancoshire was wpported by the Ministy of Justice, ￿c Children in Need. Tho N*ional Lottery.. Reaching Commun￿"e5 Fund and Awards for All Fund. Garfeld Weston, The Henry Smllh Foundatson, Lantsshlre Police and Créme Commls81onern Office and Llo>xls Bank Found￿On. Our lunding conlinuej lo be wedomlnanlly from 9ranls th8t are targeled at supportlng our serwce deliv•ry and running costs Our income has remained reasonabty stsble due lo guoranteed fvnding hov•ever, g￿ng forward we need lo contsnue to focus on diversthcation lo enable I￿g lemi stakn'lty and lo a¥0￿1 over rdiance on any one grant provlder. In addrtion to generated grant irKom• ￿ Ternived donations frcffl several ind1vidu￿8 and organisabons thrwh their individual ar group lundTrisirwJ effr¥ts. h8¥e ger￿rated Income throu9h traiTh'ng delTvery lo extemal organls8tSons. Trust House Lar￿aShIre is rogistored the Fundrai￿n9 Regulalor aThl the Chanty does not U8e profe88ional Jndraisers. THL has rec8ived no eompiaints a￿￿ fundraising 8cIfvty this year. TRUST HOUSE LANCASHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 S•f¥lce Dellvery Through 23-24 ￿r semces ha￿ been delivered f8C&tfyla￿ and remotety ¥ideo CAII and telephone. Fxe to face delivery has eonbnued to Iruease ft%lowng the pandemic and 8131st March 2024 61% CA our delivery was in person tsce to face wth the rest remaning digrtd. Ihk% is a signifiwt incfease on the last year vknith was 46% face to face delivery. We wll continue our digrtal offef as and oui dients prefer to engage ¥￿th us in this way. 10 continue to see a demarKI ft>r our Servi￿ and conb"nu8 lo operaté based (m client r￿ed with the flexibillty to respond. Stsff On 31 $1 March 2024 ￿ had 17 staff110.8 FfE) in FQSt Volunt••rn, 8tud•nts and S•Mlon•l Coun¥•llo Trust Hous• Lancashire's 8Vrtes rely on wjlunteers to deliNw m•iy rAaas of OUT Wort. Thoy are vital to our 8ucce88. Volunteer roles include support ¢411 *Drk. fijndraising, administratlon. counselllng, group faalitalion, communlty awareness and nel*urking evgnls supwt Many ol our counselling voluntaars are completing student pl8cemenls as part ol their professional training. Students come to us at the final stages of theircoun8elling training lo ¢omplete their final placement hours. and 88S￿Onal counsdlors supwt us in c￿ansellIng ddivery. Only qualified ond experienced eounsellors who have been al Trust Housé Lancashire for Some months a￿ considered for sessional hours The exceptscn is where need to recwit 8packqlist 8kllls such a818ngu89e naed8 or play therapy lo •nable work wlth young children. AJI recnjilmerrt al Trust House Lancashire goes through the samo rigorou8 proceB8 that opply to 8taff rec￿lIMent AJI 81aff. volunteers. slLKlents and S￿￿Onal coJn8ellor8 81 Trust House LwKa8hire compl•t• a formal recruitment proc888. They also complete a I0-W￿k, in-hou8e trrining programme tMJild8 on their existing slo'118 and In¢￿4808 their capactty to understand and resp￿￿ to the needs of ¥￿tim8 and suNivors of sexual Molenca and #buse confidencé. P*rtner*hlp Worklng Trust House Lancashire Is committed to pwtherslup wryklng and *vrk8 ¥•ith a rangè of ffjoncJe8 In Lanca8hlra both slalutory arml voluntsry. Flnanclal revlew Income lor the year was £581.988 {2022-23 £728.678) EXpe￿I￿jr• for sfjar w•s £535,558 ReB8rv•s Pollcy It is the intention of the trustees that the fr* av8il8Ne regervts of Ihe organ188tlon sI￿uld be 8ccumulated up to level sufficient to ensure the ¢onlinuance ol its acliwties. Ihere bè an une)p8cted short-term adverse fluctuaiion in incorne These freely available resems are unrestrdèd furKls committèd or invested in tangl￿e fixed assets li e. rgserves.) A suffiaenl level of free teseThes would guarantee the contsnuation of Trust House Lancashire's oth'wb"es, ￿lIe deosion8 and gth.ons V•ere taken to find other wurces of inwme or reduce the level of • parbcular activty The TNslees o3nsider that an approV￿e of free re5er¥es is l)ets¥een three and slx month5. normal expenditure. whKh equates lo bet￿￿en £128.214 8nd £256,428. At 31 Marth 2024 there was an amourrt of £198,447 as free reswve8. TRUST HOUSE LANCASHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Rlsk Manag•m•nt The Twslees have Sdcpted the folltrang Risk Managthnent MI￿0n Statement and Risk Management Goals Trust House Lancashlr•* PAanagwn•nt Mlsslon Stst•mofi1 Thjst House Lancashire has a moral and l* duty to ts service users. ¥olunteers, staff and all stakeholders. Tru81 House Laneashire ￿11 meet ils duty by en8urirvJ that risk plays an Integr81 part in 8(yJKI govemance al both 8 strategic 8nl ¢)peratlond level. The trustees ￿11 support the risk managemenl effort through setting ￿lcY and ￿dIng broad 9￿dance on goals and objective¥ Hov&tver. rlsk management is an x*ve pr￿88 that requires Co0￿ration by all managern, employees and volunteers and, V*there appropnate, stakeholder8 To that end, the trustees a¢¢ept that It mu¥t take leadershlp role Io ensure thal appropnate measures are undertakan Tru•t Hou•• L•ncMhlrn'• Rl•k M•n•g•m•nl Go•h St•t•m•nt The tru8tee$ and CEO undertoke the frJllowThJ rwon8iblrtles". Ident￿Ing and as8essirwJ rl8k8. • Selecling and Impkn)•nlrq ￿Ik ¢onlmF resF(*t888. a8 •ppropriab,' . To review rf8k management efforts aThl to rewt to the trustees accordwuly These activities shall be undertaken in the wvi¢e of Ihe rtsk management missh)n statement. and to that end risk man8gemenl prxtices are urKlertoken Io TedLUI the c(*t of risk to Trust House Lancashire. and to Thaximlse b￿￿ffl8 of opportunltSe8 that the Commun￿ may encount•r. Pl•n• lor future p•vlod• Now into our tenth year o18eNce ddivery In Lancxshlrn, TnJ8t HC￿ Lanc4shlre cfjnlinue8 to See Inere88ing dernand for our 8ervic•8. 8rn eonlinuing to work to Secu￿ lurlPk•r sourees of fuNling and to dwersrfy our In(x>me streams to enablé us to havo a grealeT Pre￿n￿ in the o)unty as a ¥wd8list kYo¥lder of services to sumvors of sgxu81 wo18nce gnd 8buse lor the long lem. The overall lunding landscape is a thallenge for us as it is for many due to uJrrenl economlc dlmate. Howaver. we h8ve an Incr•asiry4y Strong wtserKo and ￿ excellent repulation with our slakeholders to build upon. A move away from 8hort term grnnt fihiding t¢MJrds (yJntr8cb'ng. k>nger lem fvnding stregms llr￿ th'versific8lcn ol our income source8 includlng our earned income W￿[1 o)nlinue lo be a key element ol our fLJture plan8. The8e elements will 8UPPOrt more effedve 8eThice ptannlng In the l(Mwer term. The team at Trust House Lancashire VAII conllnue to be commthed to pnJvidirvJ a quality speoalisl sexual vKJlence support servtt that support8 Pos￿"¥e flealth. wellbeing and ￿minal jUSt￿e recovery and outu)mes for clients. wlll coftts'nue lo deliver a ser¥￿e that can grtrw and flex so that we are able to meet the demands ol the wder Ioc811ty that is Lancashire. Structurn, governance and management Trust House Loncashire 1$ 8 Charitable Incorpuated org￿18￿￿ fegistered on 2nd Odober 2017. TRUST HOUSE LANCASHIRE TRUSTEES. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The trustees served dunng the ye¥ up to the date of signature ofthe ffin8n0￿ ststemenls %*re.' G Coulston-Hemnann S Jones L Nicholson P Dobson L Goggin D O'Byrne (Appointed 17 Othber 20231 Trustee5 are elected in accordance vmh the term5 of Tfust House Lancashire's Conststtrtion. UyJn eleclion, they arn provided an induthon and inlom)ats"on path and a thlls audrt is Carried (yjt. Th• trustees, Teport was appro¥ed by the Boar(l ol Trust￿. G Coulsl -Herniann Chalr of Trustees Dalo.. TRUST HOUSE LANCASHIRE INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF TRUST HOUSE LANCASHIRE I report to the Iru81ee8 on my examlnauon of the flnand81 slatements olTrust House L8Th2shlre Ohe charity) for the year ended 31 March 2024. Responslbllltle* and b•sl8 of v•port As the trustees of the charity YJU are reSpon&t￿e for the weparation of the ffinancial ststernenls in accordance wilh thè wuiremènts of thé Chant*sAct 2011 {th• 2011 Acl). I reFth In respect of my examination of the Chari￿8 finaTh)al st8temerrts earrfed oul und¥ se￿10n 145 01 the 2011 Act. In carrylng out my examinth'on I ha￿ all aFWicalMe Directions given by the CharTly Commission undar 88ction 14515llb) 01th0 2011 Ind•pendent •x•mln•fs 8tat•ment Since the charity's gross Income exceeded £250.000 Y￿￿r ex8min•r must b• 4 member of a body listed in section 145 of the 2011 kt. I confim that l am qualthod to undertake the ex8minalon becwae l am a member ofACCA. which is one of the listed t4)die8. Your attention IB drawn lo the facl that the charity has PTepar•d ffinanCA￿ statem•rts in •c¢ordart• wlh Attounttng and Rewb'ng by Chorille8 preparing Ihelr ac•>)unt8 in Kcordance the Financial Reporting StsndaTd applicable in the UK and Republic of Iraland IFRS 1021 in prefernrK4 to the A¢cLwnb'ng and Rewrting by Charits8s'. St8tement of Recommended Prathc4 188ued on 1 2￿16 vthich 18 referred lo in the extant regul8tton5 bul has now been Athdrawn. l under8land that this has been don• In ordw for flnancl81818tements to prowd• a true and fair vlew In 8c¢ord8n¢• lth Gener8llyAccepted ACCI￿ntir¥a Prxtie• offe¢tiv• lor rep￿n9 pen'od• beglnning on or after 1 January 2015. I have complotod my ex8rninallon. I confinn that rK* mattarn ha¥e coma to my atte￿on In connecllon wAth the examinats'on glvlry me cause to believe that in any material respett. 8ccounting record8 V4ere nol kept in rnsp•ct of the ctsrity as requlred by seclion 130 of ts 2011 Act", or the finandal Statements do r￿1 accord wlh those recg)rd8'. or the ffinanaal slatemerts do not c¥>mply WTlh the applic•b￿ requirernenls conceming the fo￿ and ¢onlenl of accounts set out in th• Ch8ntw IAcc¥wnts and Reports) Regul*"ons 2008 otlw than any requirement that th 8ccounts glve a true and fair ￿eW vthich l# not a m8tter cfjnsH1er•J as p8rt ol an Independent ?x8mination. I hw• no coneems and have come acro88 no other mattw5 in (X)nn8Cl￿ *ilh the axamin8tion to vthich attention should be drawn in this report in order to enable • proper understanding of the financial statements to be reached. Rebo￿1 Ellams FCCA Hall Lwesey Brown HLB House 68 High Street Tarporfey Cheshire CIM OAT TRUST HOUSE LANCASHIRE STATEMENT OF FINANCIALACTMTIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCII 2024 Total Unrn8tTktsd R•strlctsd lunds 2023 Tot•1 funds 2024 fund8 2024 2024 2023 2023 Donglions and lega¢ie8 Charilalle ath'vib'88 17,485 64,379 17,485 564,503 39,795 57,OlJ) 39.795 688.883 $00.124 831,883 Total Incom• 81.864 500,124 581,988 96,795 831.883 728.878 Chantsble a¢tiwtre8 61.914 473.652 535.566 27.759 516,614 544.373 Not Incomlng resourc•• boforn trnnsfern 19,950 26,472 48.422 69,038 11S.269 184,305 Gross tr8llBleT8 belv**on funds 1.218 (1.2181 Nfrt In¢omo for thè y•arl Nèt rnov•m•nt In fvnd• 21.168 25.254 48.422 69.038 115,269 184,305 Prmir year adjustment Fund b&lance8 at 1 Apthl 2023 200,829 138.679 337,508 131,793 21.410 153,203 Fund b•lanG•J •131 Ma￿h 2024 221,997 101,933 383,930 200,829 138,879 337,508 Th0 Ststamonl Offin￿81 acb'vities inckKles dl pns and l()ssts recogni8ed in ts year. statement of finanaal aclMtie8 indudes all gwns ￿dI05$e$ re¢ogni8ed In the yaar. All irtome ey48ndlture dèrive Irom CC￿.￿ul￿g acbvib'es. TRUST HOUSE LANCASHIRE BALANCE SHEEr AS AT31 MARCH 2024 2024 2023 Flx8d alsets Tanglble a8sets 11 575 720 Current M••ts Debtors Cath at bank 8fKI In hwKI 12 7.081 398,984 26,829 338,940 365.769 Credltorn: amounts falllng du• wtthln on• y•ar 13 (22.7101 {28.9811 Net (yjrrent assets 383.355 336,788 T¢)tsl a88•ts I•ss Gurr•rt Il•bllltlo• 383.930 337.508 Incom• fund• Re81rfcted fvnds 161.933 136,679 Designated funds General unre8tNcted lund8 16 23,550 198,447 27,275 173,SS4 221,997 2Ch),829 383,930 337,508 Th• financial statements There apwoved by Ihe Tru8le88 on......... . G. Couls Chalr of n-H8mnann TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Ac¢ounllng pollcles Charlty Information Trust House LancAshlro Is a registered Chwitsble ¢xganisation. 1.1 Accountlng conv•nUon The finanual ststements have been prepared in accordrn with the charitys gov?ming d(￿uMent, the Charities Acl 2011, FRS 11r2 'The Finanual Reporting Standard applKable in the UK and Republic of Ireland. I'FRS 102.) and the Charities SORP "Ac(￿Unting arKJ Reporn'ng by Chantses". Statement ol Recommended Pr8cIKe aW1ca￿e to tharities Fwepanng Iheir Kcounts in acoJrd8nce V<h the Financlal Reporting Standard applica￿8 in the UK and RepubJiG of Ireland (FRS 102). {ellective 1 January 20191. The hafity is a Public Bemfit Ent"ty as defined by FRS 102. The charity ha$ tak•n •Jv8ntsge ol the wo¥l*ons in the SORP for thon1188 not to prepare • Statan￿t of Cash Flows. The financial stslements are wepared in sterting, *thich 18 the firtirThl ￿rrencY of the tharlty. Morthry amounts in these financid statements or• rounded to ihe rwrest £ 1.2 Golng conc•rn Al the lime ol appro￿n9 the financial slatements, the trustees have a rea80nabl8 •xpedatlon that chaTIty has adequal• le￿UrteS to contjnue In operntional exi$lencAry for the frKesaea￿9 futuo. Thus the tr￿leaS conb'nue to adopt th8 g￿n9 CA)ncem basi8 of Kc£unts'ng in prwng ts finandal statem￿ts. 1.3 Charltablo lund• Unrestricted fund8 are a¥allable for at the dlBcrellon of the tJU8laes In furtheranc• of thair tharilatle oblecti¥e6. Restricted funds are Subjecl to speufic col￿rtionS by dcThrs or grantors as to how they may be u8ed. The pu￿0$¢8 and uses of the raslncled funds are ut out in the nots8 to the ffinarK4al statemerts. Endowment funds are subj￿1 to $F￿fiC corthon8 by d(mr8 Ihat t1￿ MUBI bo maintalned by th• chanty. 1.4 Incomg Income is recognised *then the c*aty is legally entoiled to it after any pwfom8nc4 C(Th11t￿lS have been met. the amounts Gan be measured rdiably, aTrJ rt 15 probable that inrA)me will be received. Cash donations are Tecognised on receipt. other d(Thtions are recognised ¢x*ce the chwity h88 been notified of the donaknon. unless perfomiance conditions require deferral of the amount. Incc¥n& tax recoverable In re*b"on to donatr"on8 received urthr GfftAJd or of co*nont o re¢cwwd at ts Wme ofthe donatic￿. Legacies are recognised on receipt or 01he￿ise rf the chaiity has b88n nob'fied of an Impending distribution, the amwnt is krvjwn, arKJ recei0 is experted. If the amwrrt is not kn¢y*m, the le98cy is treated as conlingenl asset. 10- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 Accountlng pollcl•• Icontlnuedl 1.5 Expenditurè Expenditure 1$ r8cognl8ed onc4 there Is a *al or Cl￿$1[[￿11¥8 ¢*ligalion to transfer economlc benefit to third party. it is probable that a transfer of eC%w￿lC beneffts will be requirgd in setuement, the amount of the obligation can be Meas￿ed ￿lIt￿y. Expendrture is dassified by xUvOty. The ccth of eath actlvty are rn￿e up of the total of dIr￿t costs and shared costs, induding Support costs invofved In undertaking eath activty. Direct costs attributatrAe to a &ngle act[￿ty are allccaled diredy to that acti¥ty. Shared costs wthich contribute to more than one activity and support costs which are not atth'bulable to a ￿ngle actm.ty are apportioned tet*een those acb"¥ilies on a baI8 n￿￿tent *ith the use of re80urces Central stsff costs are allocated on the basls of t.me spent, and depreclabon thwges we allocated on the of tho ￿er$ use. 1.6 T•ngSbh Ilx•d Ms•ts Tangible fixed assets are inthally measured at crnt aThl 8ub8aquenly me88ured at ￿81 or valuation, net of deprec4alson and any Impawment l¢)sses. Depreciakn'on is recognised so as to *vfte off the c08t c* Valuab￿ of 888ets le￿ their resldual values over thelr useful lives ￿ the follo￿n9 bases. Fixturns and fittingl Computer8 20% Reduclng balar￿ ba8f8 33% Sts'ght ￿ne basis The gain or1088 arising on the dispos81018n asset ￿ determined 85 the difference tsefv￿en th• 881• ￿￿0c￿dI and the eatyng value of the 8sset, 8nd recc4nised In the slatement of Ilnancial a¢*v¢ties. 1.7 ImpalM￿nI of flx•d ￿01$ Al each reports'ng end d8le, the chaAty rn¥tew8 the ¢￿￿ng 8mount8 of Its tsnglble assets lo detemiln8 ether Ih•rg is any indlcation that those assets have suffered an irnpairmgnt loss If any such indralion exl8ts, the rec0vW￿l8 amount of the asset Is ejts'maled In wder to dete￿1n9 the oxtent ol th8 impairment 1088 (rf any). 1.8 C•8h and ca•h •qulval•nts C88h 8nd cgsh equivalents i￿U￿• ¢4•h in hand. dewslb held at c￿1 wth banks. other short-lerni liquid investments original maturities of three mcths or less, aThJ bank overdrafts. Bank ovwdT8fts are shovm thin borrovlings In current1obi&tie8. 1.9 FInanc￿l In•trum•nt• The chartty ha8 elected to *y the p￿31￿¥ of ￿lOn 11 'Basic Finan¢ial Inslruments. and Section 12 'Olher Financial Instruments Issues, ol FRS 102 to all of rts financ1￿ instruments. Financial instruments arn recogni*d in the charivs sheet when the thanty becomes party to the corrtr8clual p￿slOn& of the inslrumert. Financial sssets and li8bllibes are offset. with the nel ¥M￿ts prgwnlad in tha finanoal staternents. vthen there is a legally enforce01￿e right to set off the recognised amounts and there is ￿ irrtenbon to settle on a nel basis or to realise the asset and setfje the liats'lty s1mutsrtou￿y. B•sk Ilnanclalossets Basic finanual assets, irK4ude (lebtars ￿ cash bwk t￿lan￿, are InilAlly measured al transaction price induding trans8c*on costs and a￿ subsequenuy camed at amorbsed Cost using the effective interest method unless the arrnngemerrt Constr￿ a financing transath"on, where the transath.on is measured at the present value of the luiure r￿￿pts dis9￿nted at o market rate of inleresl. FinancBI assets Class￿&1 as recwmble wthin OTh> yew are rnt amortised. 11 TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accounting pollcl•s (CoDllnuod) Bask financial liabilltles Basic finanoal liabilities, incauth.ng cnditors and bank lo•￿ are initially recogni8ed at transac*"on prbce unle88 the arrangement constitutes a ffina￿n9 transath"on, knre the debt instwment is measure(l al the present Value of the future payThents discwnted at a market rate of inlWeSt. Finan￿al li8￿.11￿.8$ dassif￿d as payable within onè year are not amorti8ed. Debt instruments are subsequently cani•J at amorbs&l cost, using the effectNè inierest rate method. Trade crédrtors are obligation8 to pay for goods OT servrc*s that have been acquired in the OrdIn￿ ￿Urse of operalions from suppliers. Amounts payable are d8ssffjed 88 ￿[ro￿l li8bilibes rf payment is due wlhin one year or less. 11 r￿1. they are presented as non-C￿rIen1 IHbi1th8. Trado tte(Iilors are recogni8ed inrtlally al transaction prica and subsequendy measufed at amorb'sed cost using the efvcbve interest method Derncognltlon ollln8n¢i•l Il•bllld•s Finan￿& liabililies are derewise¢Y the tharty'8 contr*￿1 obk'gatiDn8 ew'r• or ara d18charged or cancelled. 1.10 Employ•e b•n•ftt• The cost of any unuMd holthy en¢￿•M￿# is recg)gnised in Ihe porio(I In *knlch the arnploy•8'8 8ervlces received. Terminatson beneffts are recognised immediately 08 an eypen8e t*then Ihg clwty18 demonstrably rJ)mmittod to teminale the ern￿OYment of an emF4oyee or lo provide temiinatson benefits. 1.11 Retlrement b•n•fit• Payments to dafinod rAntribub'on retirement s￿me￿ aro ¢*8ry•d 88 an expen8e as thoy 1*1 due. Crttlul •¢counllng ••lIM•￿ and ludg•ments In the appllcallon of the ¢hwty'$ •ccthnb'ng pcAldes. the trust••8 are required to make judgements, •8timate$ and assumptions about the carrying amwnt of assets and I￿￿'ll￿e5 that am not readily apparerf from other sources. The estr'males and assouat¢d assump1￿S are based on histoncal expenerte and other factors that are considered to b8 rdevant. Actual r8sulls rnay dffter from Ihe80 eStimats8. The e8timates and underf￿ng 86sumptson8 on an onwThJ bas￿. Revi8ion$ lo accountlng estimates are recognisod in the period in the esh.mate is r8wsèd the revision affects C￿lY that period, or in the period of the re￿%0￿ and fufvre penods revi*on affects both current and future poric4Js. Income from don•llon• and legacle• Unre•trlctsd Unrnstrlcted funds fvnd• 1024 2023 Donat￿18 ￿ gifts 17,485 39,795 12- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Charftable actMtIo9 Total 2024 Grnrt• Tr•lnln Totsl 2023 2024 2024 2023 Tralnlng Gr8nt8 20,030 544,473 1 S,827 15.827 873,056 544.473 673,058 544.473 20.030 584.503 673,056 15.827 888,883 An8ly818 by fund Unrestrfcted fijnds Restricted fvnds 44.349 500.124 20.030 64,379 s￿,124 41,173 831.883 15,827 57,000 631.883 544,473 20.030 $64,503 673.056 15,827 888.883 Mlni8ty of Jusllee Lanca8hlre Polle• crtme Commissionar Chlldren In Need Garfield Weston National Lottery LLoyds 8ank FourKJ•tion of England and Ilbles Male Rape Support Henry Smrth FoUnds￿on Amold Clark Awards lorAI Perrimmon LVS Spot Survlvors Marthester SFX Found*'on st James Place 112.079 112.079 336.238 336,238 178.192 40,000 25,000 178.192 40,000 25,000 58,948 48,144 54.019 25,000 58,645 48,144 54,019 25,QlXI 58,845 25,( 14,280 25,IXJO 14,280 56.6SO 27,250 42.839 55.000 27.250 42.839 55,000 1,000 10,000 1,000 3,737 10,186 19.976 19.978 10.000 1,000 3,737 10.186 4.181 4,360 4.660 3,148 4.181 4,360 4,860 3,148 544.473 544.473 673,058 873,050 13- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIALSTATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ch•rltabl• activiti Charftabl• Charltsble Expèndltur• Expenditur¢ 2023 staff cost8 Deweaabon and impaimierrt Repairs an¢J ranth￿S Telephone G•neral running cosls Trainlng and develowent Volunteer costs Travel expgns8S Partnership cost8 SUperwS￿n Sessional Costs Sundn88 Fundraising Insurance Computer casts st81ionory and olhc* 8urWies Markeb'ng Intere81 paid 372.839 144 21.492 9,996 19,906 7,486 2,106 4,420 2.998 5,496 74.301 526 1,112 3.727 2.208 4.028 121 355.595 180 13,724 10,980 17,444 10.883 1.927 4.202 9.282 4,203 86.745 799 11.370 2,965 2,595 2,737 155 142 532,884 541,526 Share ol govemance COBts18ee rKrte 6) 2,682 2.847 535,568 544,373 An•1y•￿ by lund Unraslricted funds Restm"cted lunds 81.914 473.652 27,759 516,814 535,568 544,373 14- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs Support Governan 2024Supwl costs Govemance 2023 Ind8pendgnl exam fee 2.882 2,847 2.847 2,682 2,882 2,847 2.847 Analy5e(I between Charitslye athvltie8 2,682 2,847 2,847 Govemanca costs Indude8 payments to tre audrtrys ￿ £1.200 (202> £1.2QQ) for audm fe88. N•1 mo¥•nMnt In fund• 2024 2023 The net movemènt In fvndo 18 ststed after thargirW{c¥edrfingl'. Fees p8yable for th• Ind8perKlent exwnlnauon of the th•rW8 frnnclol statements Deprnaation of ovmed tangbl• fixed assets 2,682 2.847 180 Tru•l• None of the trustees (or person8 connected tAith Ih•m) retsWI ￿ remunerallon or benefflts from the charity during the ye8r. Employ• The average monthly number of •m￿0y￿ during the ye8rwa8.' 2024 Numbor 2023 Number 17 17 Employment costs 1024 2023 I￿ge$ and salaries Soa'al security cosis Other pens￿ costs 345,411 16.948 10.480 326,403 19,193 9,999 372,839 355,595 There Mere employee8 whose ￿nUal r￿nunerath￿ was more Ihan £60.000. 15- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Taxatlon The tharity Is exempt from taxab.on on Its actiwties because all its income is apFAied for tharita￿e purposes. 11 Tanglble flxed aMets T¢Jtsl fftllng• Cost At 1 April 2023 2,508 1.735 4,243 At 31 March 2024 1.735 4,243 D•pre¢latlon and Im￿lm￿nt At 1 April 2023 Deprecjalion charged in the ye¥ 1.789 144 1,735 3.524 144 At 31 March 2024 1.933 1.735 3,868 C•rrylng *mounl At 31 March 2024 575 575 At 31 March 2023 719 720 12 Debtor• 2024 2023 Amounts f•lllng du• vrtthln on• ymr. Trade debtor8 Prepayments and ac¢rwd incLwne 2.993 23.838 7.081 7.081 28.829 13 Crndltor•: amounts falllng du• wlthln on• y￿r 2024 2023 Other taxation and social security Trade creditor5 Other creditors Ac(¥uals and detstred incC￿e 5.568 5.701 8.876 2,137 12,267 1.919 14.357 22,710 28,981 16- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Retlrement benefft %h¢mes 2024 2023 D¢fln￿ coDtrfbutlon xhem Charge to profft or loss in respe(a of defined contiitxJb'¢)n schem 10,480 9.999 The thanty cyerates a defined contrityJtion pension Scheme for all qualty'ng employees. The assets of the Scheme ar• separatety from Iho8e of the in an irrtleperKlenUy admnisterad lund. 16 RMtrfct•d lund¥ Th8 re5thclel fvnds of the chwtty rAmprfse the w￿xpendsj balance8 of donatTrons arrfj gran18 held on trust subject lo ycific u>ndth"ons by donors ￿ to they may be uwj At 1 Aprll 2023 Incomlng Ro•oure•• r•80V￿•* •xpfrnd•d TrnnJf•r• At 31 MaKh 2024 Mln18ty of Jusl Award8 for Al Children in Need NatSonal Lottery Male Rop• S LPCC Garfidd Weston Henry Smith F￿ndatIon 112.078 19.976 40.000 58.948 14,280 173,192 25,0 $8,650 (120,2711 (1,351} 5,020 4,765 36,525 225 25.598 6,951 40,528 (37,8141 (54,94SI 114,5051 1169.8901 118.050) 158.177) 133 3,435 31,950 53,473 25.000 55.000 136,679 500,124 {473.652) (1,218) 181,933 Prnvlous yur. At l Aprll 2022 Incomlng Resou￿ rmourc •xpended nsf•r8 At 31 March 2023 Ministry of Justi Awards forAII Chlldren in Need Natlonal Lottery Lanc8shire Communlty Foundayon Male Rape Supp(xt LPCC Arnld Clarft Persimmon Garfield lllbston Henry Smith Foundation 6.597 336,238 10,1))o 54.019 1333,2891 14.380) {49,418) {38.0851 S,620 4,765 36,525 162 13,965 (688> (42,6141 (48.1441 (1,0001 (1.000) 42.839 48,144 1.000 1,000 25.000 55,000 225 25,000 55,000 21.410 831,883 1516.614) 138.679 17- TRUST HOUSE LANCASHIRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Unmtrlcted funds The unrestricled funds of the tharity c