Charlty v•918trntton nuMb•r 1182590 PROST8 UK ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
PROST8 UK LEGAL AND ADMINISTRATIVE INFORMATION Trwt• J cOn M ltsrtu• Ghlrfty nwRbv 1182590 7. 8 Pwk SS2 OGE
PROST8 UK CONTENTS P•o• TnMt••8' r•wl Ind•p•nd•nl r•wl B•l•nc• 1-13
PROST8 UK CHAIRMAN'S STATEMENT FOR THE YEAR ENDED 31 MARCH 2024 2023r24 has seen some notable successes. in addit lo a record numb•r of pl•c•m•nl$ of mon with an eaty stagé Kvoslate cancef ¢Jiagnosis into thè NHS focal tr•¥lrnent system. we hjve lunded and dgployed HIFU tre8tmenl into B¥lh RUH h05rAto1 Corrn¢ treatmen1$ OTr t)ecember 2023. . Thi$ mAkgs an womious lo s qualty ol f¢kn.[j Ir¢•tsnert. Fundralslng th16 has. yel a9ain. ien a thamwe for most established ¢hoths and w#$ no (khr•nt lor Piost6. chanty téam htrt is stnry to dewlop and dek¥er o hwhty •mblI•S $eri•s of physic41 fvndr•ising lor Ihe c(thi y•¥. The Larfty VAII continue to supp)rt a concerted cafflpaign to wessufe the NHS aNI thè tk>H lo complete the deploymenls Klealfy, •nd e¥entu81ty, inlo every canc•r c• r•wi •CTOS% lh• UK122 in lotal). As above. the Charity h¥5 9th¥•d sorT KJlat4e wtcom•s foi patTrts alw wth signffirAnt feedback frorn b•n•fan08, tM m•dKal Sect 8r#1 g•nero1 prèss rellectmg the 4th'ements in Ihis y•or. The nurnb•r of men dlreclly helped lo SU¢rnfvIty a1$S loc41 tr•alrn•nts Is exc•ss ol one hunthed and sixty (but hawng nLYW handled rnv• than a Ihousand tel•phon• •nd Inlomèt rwiri¢s to Khi•v• that numb¢f of su¢u68•sI, whieh 1$ • Wb rts¢M. Bul wrfh aboul 12.[ men eath and •wry y••r •nl•rirv4 Ihe sy$lem who cOd benefrt from I•1 tr•atrnenl Iher• is • kxw way to go. Th• ongoing work oflh•APPG l•1 pwty wlwnethry woupl r•M ts MICT Imh"malty ¥•r¥ Canr tre8tmentsl continues lo pul Piost8 in the Imehght as 8 Carry)irj thbrrty. owring furth•r pr•s covgT4g¢. But ono yoar on th¢1• 1$ lth furth•r tang49 QUtcorr from year. bul Prost8 wdl ctsnllnue to apply pressu and supporf Ihe carrwtyn. This report r(Jn¢ condemned Ihe NHS IloE IaIn> for failing io 8mbroc• th86• r•markabl•. Wast saving and swgery fr•9 trealmenl Option8. TM$ •ntJ ongoirrf4 associ8tion wrth vaiiouj whrfe p•pefS I¢r frJc•l theraF4es hjs gNtn tffomireDCe afKI cr•dibility lo lh• ¢h•nly'8 adl¥41Y46. At Ihe year end. the Chorhy is confthnl olbew in the best pos)n to •thlM a lasl wvery In fvndraising and onIS th•nks to an nnovaiN• 8ThY list 01¢paI pr1. Th• cor• l••m. nrw Ki(AiTrJ LTh •mploy••, * 11 c*YnwM•d ol 4ff>knt•w8 •nd
llh¢ugh Silll hmrted In numb•rn th•y afe workng hwd to th• th•rity'i •irn1 •loTha w#h m•intainlng
Ihe day to day dern¥nds of Ihe Ch¥nty. Seg th? ¢h•rtty w•bfJl• aclmty delots on to supptyt •1 mt8.Or9.. Chaifm Dthd.. . 29.01.2025
PROST8 UK TRUSTEES. REPORT FOR THE YEAR ENDED 31 AIARCH 2024 The bowd oftrustees weserrt the iepNt and ffinn¢l•l stslrTth$ tr tt yw nded 31 Marth 2024. The charity is regulated under Ihe Chanlies commiss for England and {tharty no 11825901 under Ihe con$litytion ol a charrtab IncorF4)faied organ110n IFouThlatl¢ str1j) adopted on the March 2019. The charity was entered on the regter o1th8ths on 21 m•rth 2019. 2023r2024 uw b•tter pat •nqiAry numtm than l•Bt y•ar bjt the ikv •coMmy has inyJ•ct8d g•n•ral donalion$. As in pr•bious y•ar8 th• thwity has ma¥•rnd a palnl aokncacy fol• to assist rfn wilh a rthv pro8tal• ¢•ncer diogno$1S to 8¢ce$$ mlnimalty Inv48i irtr•iment serwces. in an envlrorvrI when heahh¢•re particular GPI and hosprtalsl ha$ f&led to retum lo pre&CO¥ slandards of pthnl acc•ssits"h"ty. The ¢h•rity tharnpb)ni the cbuse ol men wth earfy stage treatabl8 tale ranc•r number up lo 12,0 •8ch 8nd every yearl akjng Mth men wrth f•cumno Canr after pr•Mous tr•almènis. Th•s• ctorn arè both urrentty po¢¥ty by the NHS in Ih¥l de3prt• Itr rty s¢rye tre¥l•blw th•y ¥re in almo all cas•8 only oflered Ihe sorne Invasi Irealmenl8 as men with c4rKer8. T"S despit• th• growing a11•bilIty of rmwor NICE •nd NHS apyo¥•d, kn•• inwiw, trf•ilyi• w•s•rv4 tr••lm•nti (kn¢y•m gerAlty 88 loc lhtrapsI. We h•¥• ¢Mllnu•d to de4b¥ lo bttl mawit •CaNlty iupwt for the nw •xistyng cMo1 w• manage ongcin9. The charity continues to foc¢ th¥lenges of Ihe recoid ba(logi fry di•gnoso •r¥J dday¢d trealmnts from th• Covid era. This thl continufr r•91Y lor th• for•S#bI lutur•, and indeed watting li•18 ar• Win9 larger rolher than $malknf. so problrtI wil be mode lo cqje wilh Ihis txsl J$ ie8our&s perrnit. Th• pnnUp manogem•rt rnspWb1ht ¢nO to slrw to k•¢p w wllh t •bo4Y w6th limit•d M•npOT 4nd fin•nclal r•Tr•0. Th• itsffing rrnwvèd Ihe mme bewvj on• CEO •)d a full.llme marketing and digrtal medw manager, bul as belore, to manage manFow•r needi she li also l¥kn'n9 on ovenl ath'viti•o olorrfJ wrfh 9•n•rnl adTrn •nd I•qW•nts. Th• maln 8Ctlvrti85 being managed by tho CLKr•nl limit•d l•am IrKIle. . condLKlx)g and managir¥J 8dv• •nd triw s•bryLYs; •vent crealvjn and managenI.. pr•panng gfanl apphcatKY)s and applymp funding Ih)oknig to oulwrr its'il,. . m¥nagfftg lo m•intsin 9eneral and Th• finandol stal8ffthl8 b••n y•parnd With th• ar£O1n9 pDks b•1 04rt in not•s to Iho financial stoternents aThJ compty wrfh the charills commisiDn. Ihe Charib"e6 Ad 2011 and "Aceounling and R•porling by Ch8rilwJs'. Stalwnenl ol R•¢(#Trmended PfactK• appkat48 to thanbes prepafiTra th¢ir accounli In a¢wdoNce wrth the Flnancwl R•wlng Sl•ndofd •ppl¢at40 kn Ihe UK ¥nd Rwbhc of Ireland {FRS 1021 {•ff•¢I1 1 Janry 20191".
PROST8 UK TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 ObJ•¢Uve• •nd •clfvlll•• The Charity's obieth've¥ Ire prim8rty fts SUPWt on ety tr intell11&1• stsge prostal• e•n¢er diagnosis to be awar• ol. and to Wblo acc•s$ to, kns invaswe liealmml opiions. This includes thg ¥wareno88 ol prosi¥t¢ symptoms. ¢duc•iion of ih¢ b¢ll¢r str¢enintyaity dn0 and le1$ io IVer. less inva8W treatnnI options lty proslate cancel Isuth as focal tsrapyl. These aims arg rfended to r•du¢e ihe mbern ol men ¥mh an •arty stsg• tr••taNè gnoSIS to Mrtreatment of Iheir conth'tion. cutty most men wrth a new th•wK)sis r•rni¥e the s•rrv4 invasivt trtalment OPlk+ns •$ Ihose wrth advanced cancorn. This will wo¥ide dramalKaly ryro%LI Westyle oulcomes for those tread. k)wef osts ot the of ddNory for prtsmths. much r¢thK•d re(x)¥•ry tiff •nd miiknal ongolng $upporthreolmern cosls. This li achieved ty prowsion of mreness wogwrnes. ethK•tion, IL¥ing In lela11 to •qLNpmwrt d•plwmenl and training. and Ihese Are considered lo be lor benefrt. The trust••s have paKI due regwd to guKlance Mued by the Ch•nty Com08)n in dwding •t o¢tMbg1 th• should undért¥k¢. of lh Pros18 UK pl•i is to sxwd• F¢strha¢d gr4nts to s•ledad $trnleqK HNS hosprto18 in the UK lo purthue. lease or rent thef•Py ewwnent This 1$ to eslabliih a number of'centrei of •xc•ll•nc•' to pro and Kuhrat• •rK•ss lo tr•alwhffl fof m•n wllh a pro8¢•tè cancer diognosi5. Thè 191 Ilm WM lo •SI•h lh¢ e•rfft dLry lh• •nd al tm ffirnl y•r of op•rtion or earty hi thls second year. bul Ihat was iryacted by Cowd. The thorty h¥5 eoyed • successftA untt in Bath RUH hoiprf•l Iw•nl Irv• on C6.12.23, and * sUttesSfity Ifeating palienls. work N Contint¥j lo deploy •r¥J lund lurth•r Units ocro$$ the UK. A renvbuy cpti¢n via lh m•nul•¢turor r6 bty'NJ xplor•d. Op•r8n81 costs or4JoY4J wim be the rnspm8i.1Ify ol lh• rnciwnl husWthe•lth Inmt. Tho trush•s h¥ve due regard lo quidwKe imued by the Ch•rty d•othn9 •cti%iU•$ I thaty $hertAd undertak•. Achl•v•rn•nts •nd p•rfonNn¢• Th? Chaiity has lac•d a tha1n9 y•ai op•rathw in the oJrf•rrt fimnoal dfftal•, in line with th• charilab seclor B5 8 wholt. The Twstees ¥nd mwgement le$m ¥e etyer lo make $uro Ihal the chanty ij ablo lo m••t targ•ts in the 2024r2S Y1. Cas• wcc•ss w• hatur•d lh• Ch•rrty'i w•bott• Ipro$l8.or9.ukl. Th• Trust••s are comrnltted lo im&YoMTrJ Iror lo Chartty and to look •t wJer ndrSing acifvrti•$. Fln•ncl•l v•vl•w tt is Ihe poly of tho ¢hty that unr¢stri fvThJ$ not bo d$gn¥t•d for A spècifie use thould b• maintained at a levd eqwalent to months eypendiiwe. The Iru51ee5 constyJer that reseNe$ al this V01 will èn$ur• that, in the •¥•nt ol a sffjnrfrAnl drop in Ivndry. they b• able to c(Jnbnue Ihe charity's Currenl 4ciryrfs while ¢Qn$Klern Is gIn to in whK •i*htiol lurth may be r•sed. Thrn IMI ol rese•1 has been mainlained Ihioughyjl the year. Th¢ tru$l8es ha¥e asseisÈd lh8 rnaJN risk6 to whKh Ihe chartr ks expos•d. and a Mli5fi8d that $ystemB are place lo mibgjle exFoswe to Ihe mw risb.
PROST8 UK TRUSTEES. REPORT (coKfiNUED) FOR THE YEAR ENDED 31 MARCH 2024 T Iruit••S' f•Mw•i •pMowd by th• Bowd olTN*•• A Trnlonlng Trust•• D•t•d.. 2?1:2025
PROST8 UK INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PROST8 UK I report to the trustees on my exanNnakn cl th• ffinantsal stst•m•nts of Pros18 UK Ith• chityl fof th¢ yoor ended 31 March 2024. R••pon•lbUlll•• •nd b•¥b• d Trp¢)rt As th¢ Iwsl$e$ ol the chanty you arè r$ponsle fty th¥ pr4par¥ih)n Oltho ststemtnts In ac¢ordance wsth the requiremwrt$ of the Chwrties Acl 2011 lthe 2011 W. I report in ped ol my •xaminalion ol Ihe chonty's financial slatement5 ramed out undor 8eclion 145 01 th• 2011 Act. In carryirvJ out my examnat)n I have folb•d al apph"cable D¥•clk)ns gN•n by Ihe Ch8rty comrn4on und•r i•clvi 14515llbl ol th• 2011 A Ind•p•nd•nt •x•mln•rf• •tst•m•nt Yovr alt•nlion Is drawn to Ihe lact Ih•l Ihe taity h8s pr•par•d fffianclal stalefnents ffi 8c¢tsrd•nce vlth Aecounlin9 Ènd R•rKlrting by Chiik•s prwm9 tsr accounts in •c£ord¥nce wrth th¢ FNncial Rep(¥liry Slandard •p1¢8ble bn the UK and Rewc of treland IFRS 1021 in ptene to the AeLounting and R•porting by Chant$." St•l•m•nl ol R•ce4nNThJ•d Ptaclv i$su¢d ¢ffi 1 April 2005 1$ r¢ferred lo In Ihe exl•nl regulDti¢n$ tArt beffi l under¥i#nd Ih•i Ihl8 h•$ be•n don• m tyder for fiMn¢>•l sl•tementS to woyKle a true and lair vi•w wi accordance with G•n•ralty AcC•pl•du4I1Thj Pix• •l•clw• lor i•F¥xtmg p•ri>Js bWinkn9 fm or •ft•r 1 January 2015. I hav• MPt•d my •x•rnin8lton. I thal no nMd•rs to my atl•nlirffi with lh• •Xomin¥tion giwng m caus• lo bèlie Ihal wi any mori•1 [•¢1.. a11Th9 records wef• not kept in réspéd ofthe eh4rty as r•qwr¢d ty M¢lion 130 oflm 2011 Ac4., or th• fin8ntial slat•m•nts do not acccxd wrth Ihos• lx0$. the finanfial slateThnts do nol rnpty wih th• 8pf4ible rnquiremenls cnnc•msng Ihe form ond cont•nt 01 o¢countS S•1 oul In th• Charls {AttOlS and R¢port$) RIgon5 2LV)8 olh•r Ih•n 4ny requir¢rngnt th•t the ¥ccountS 9pie • twue al f•¥ is I1 • m8ller corAidered ai p•rt of w Ind•pend•nt •x•minatlon. I h8ve no COnm5 and have ar¥oss no other malters kn coMect)n Vhth th• thaminBtk)n lo whlch atlèntion should b• drawn in tNs report in tydef to anable • pffjper undèrst¥ndin9 of its financial it•t•menls l¢+ bo roached. Julian Gotsing Azels 7- 8 BritW1rri4 Bu$in•¥ Pwk Com?t South8n&On.S•• Essex SS2 6GE United King¢Jom D¥led. l %:)
PROST8 UK STATEMENT OF FINANCIAL ACTMTIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AIARCH 2024 Unrnstrlct•d ufttrI¢t•d fund• lund• 2024 2023 Not•• 117.236 106.469 R•iiiTha fwds 53,438 36,824 Ch•ritabt• aclknlies 70.227 SS,982 Total •xp•ndltvr• 123.865 92.788 N•t I•Xp•ndii•Wft¢0M• lor th• y••rf N•t rnov•m•nt In lund• 16.4291 13,683 Fund b•lJnc•i at l Apnl 2023 47.158 33.47S Fund nCe1 •t 31 M•rch 2024 40.729 47.158 The stst¢mènl ol finaneAal activit8 knthdes al gain$ or kiw$ r•tsJ9nMed in thè y•¥r. All IrKorn• •nd expendrture derive from Cltsnng •clMIs.
PROST8 UK BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Flx•d a•••ts T8ngible as1$ 1,091 1,445 Cun•nt M••ts Debto(s Cash al bank and In hand 10 402 1,2C 58,351 57.551 Cr•dllorn: Imounts hlllng du• *lthln om ymr 11 {15.270) (11.838) Nol curr•nl •$s•ts 39.638 45.713 Totsl ai••ts IM• ¢urr•nt Ilabllld 40.729 47,158 In¢om• lund• Unr•slricled lunds 40.729 47,158 40,729 47,IS6 The Iln•ndal stal•m•nl$ w•r• approved by IM Tru$t••• on .... 29.01.2025 A Tr•goning
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Aecounllng 1•8 Ch•rlty Infornwtlon Prost8 UK is a UK Rwstered Chonty with th• Chwrty CwrMnrssl. 1.1 Accounung conv•nllon Tho financial statemerts h•bY bo•n prnpw•d in •cur41•ra Wbth lh• ¢pitys1gobwniThJ do¢umentl. the Chant1 Acl 2011, FRS 102 "Tho Finartial Repryting Standard apFduble in th• UK and Republ ol ITdand' rFRS 1027 and the Chart8 SORP "Antij and Repornng by CharAs Statem•nt of Rètommendfrd Pra¢le pIrable to charitie$ preparirrfd I•r accounts In acwd•rKe th the Financial Reporting Standard applicab in the UK ar R¢rrtk of Ireland (FRS 102)" leffefANe l Janu•ry 2019). Th• chanty li • Publc 8•nefrt Enwy • defined by FRS 102. Th• ¢hity h¥ Wk•n •¢fvrtw ol th• prtThilio in th• SORP lty ¢harilw not to a St•l•ment ol Cuh Fk1. Tho finaFKl¥l 61ot•mnl$ hm depwt•d trom th• chan11 Oc¢wnl$ Réport81 Règulatn$ 2LM18 onty lo the extent required lo provKl• a I1 and f¥ir Tlys departu has in¥d¥d the Stalemènt of R•¢omm•ndéd Pr#dieè charrt$ 8pptytry FRS 102 rathei than Ihe ¥ersic#) of Sl¥tgm•nl of Recommended Pra¢c• whth * rnf•rrn to in lh• R•Wws b•en wlhdrawn. Th• n¢1•1 $i•l•mN$ ar• prered in slertlThJ. Is thé lurdion4 ¢uff•w of lh• charlty. Vrt>n•tary amounts in these [mancl i18t•m•nls •r• fouThJ¢d io th¢ 9[$1 £. Th• finandal slal¢menlJ habp been prepared und•r Ihe historical <•M ¢v¢nI, Imodlffi•d lo indude th• rev8luatw of freeholj prop•rties •ThJ to indud• Invèiimenl propert$ •nd cert•in finowal iTr$truments •1 falr v•lu•l. Th• prlroW atr4ynb.ng pcIK•s ¥dopl•d arn wt out b•kn¥. 1.2 Golnq conc•ffl At the time of appron9 tho finarbrjal stat•ments, Iho twsiets ¥? a reason8bto expect41KJn that the dwrity has adequate f•S0c¢S lo ttffitinw In opeF•tion•l existence Iw Ihfr f•able fvtui•. Thus th¢ Iw8tee8 ¢onlknu• to •d¢)Pi ih• b•M of act In pr•p•rln9 fin¥KW 8t0t•MlI. 1.3 Ch•rh•bl• lund• Unre$tricled fundi •r• •wl•ble lor ule •1 the dU•t1 of truthos of th•ir tharrtab objectr¥ei. RestTKted fvThJs are to spodk conthim ty dontys 8$ to hw4 b• uwl. Th• wrpos•8 and ol th• rnstrict•d we wt ¢xrf the leS to th• fila1 88n. Endowrn•nt Iwd$ •r• $ubiK1 lo ¥p•ofK c4)nditl by Ih•t Ihg e4Pla must b• malntolned by th• charlty. IA In¢om• IrKome ry rKcgnr6ed wlvi Ihe ch•rity is ent to it after any Ferfrym?r cwlitions h•v• bn rn•l, Ihe amounls C be measured rèliabty, aThJ it is probable Ihat NKorne wll be reGeivwl. CAsh dIall0r ar• r•coW on rèeeyl. Olhw 1)5 are rec0Med ce Ihe tharty has b••n nOtifd of the donatbx, unle55 perforrnance condilions requi del•ffal ol the aMnI. Ir)come tsx rncoverable in felabon to don¥b'ons ie¢eNed undei GrftAid oi t1•eds of covènant is rec09rSed al Ihe bme of the donalK)n. Lega¢ies We recogThsed on receipt or 01$• if the thanty has been notikd ol an impending distribution. the amtyjnt is knuwn. and reeeipt is expe¢leil. Ir Ihe ¥rTh)unt i8 knLVhn. the legacy is treal•d as onbngent ¥$sel.
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Aecwntlno Wkl•• IContlnu•dl Expanditure is r•eognis•d ¢)rte th•r¢ is a le9al or Constrle obli9aIK lo Ir¥nsfew ecorK>mic nerrt lo third party. rt is probable Ihat a transfer of berth wrfl requyed In setdement, and the amourtt ol the oiAlgat can b• maasur•d r•hatty. Expendrfuro 1$ cl•ssrfd by •cl¥¥ity. Th• costs of •ath admty awo m•J• up ol lh• lotal of dir•d costs and shored cosls. mdLJing SUFP)rt ¢osiS in w4dertoJnq eoth o¢AMty. Direct cost$ attribulabkn to a Singlè actNity are a18¢ diredty lo Ihat activrty. Shafed costs wlwth tontnbul• lo rrKJre thAn one adfvlty and 8uppJrt costs which Are not lllntyjiable to 4 $irMJk octmty ar¢ apportb)ned btheen th •cb'¥ilvè$ on a basi$ n$i$t•nt th¢ use of resources. Central slarf costs a alocated on ihè ba516 ol tlme spent. •nd d•pr•a•ticfi th•ry•s ar• •&x4lad on Frfxbon of the x8•t$ w. T•nglbl• Ibx•d •l• Tan91• fix•(1888818 8r• mo$urod (XMI WKI nlured •1 ¢081 Or valu•t. n•t of depreci•ln ind rry 1rMen1 10¥••5. D•pr•rathn is r•cowiMd so Ms to tll• off tm ¢t Of YUlOn ol •M•ts l•ss Iheii resklu•l vahJ•8 ov•r th• •ful li3 on th• $.. CompiA•rn 20% str•yhl L Th 9oMI or hJ8S •li¥W M the dispos¥1 ol •n •s••t IJ ¢J•t•nnin•d M the drf•r b•lwwn th• pmceods and Ihe c8rryww ol lh• ass•L and th f•Q)gThs•d In the stol•meni of finandal 4ctiwti•i. 1.6 Imp•lrnMnt ol flx•d ••••ts At •ach reporting •nd date. th• chwrty r•fft¥s eartyNJ 1¢*tI ol ils tsryJibl• 4$•eti to termine wh•th•r ther• is any Ihol thos¢ •isets h•b tsuffeved on mln¢t kns$. 11 any sych Indlc8bon exNlI. the re•1bIl •rTwnt of thè ¥siet r4 estMn•lod vi ordw lo delernin• the ext•nt of the lrnpaim)enl lou lrfanyl. 1.7 CA•h And c••h •qulval•nts Cash and cash equivalents ithd• cash kn haThJ. d•posts hth1 at eall wilh b•r8, olh•r thort-lwm Iv4U inveslm•nts orvJinal maturit$ ol thr month$ ty1o1s, •thJ bk o¥wdrfts. ovwdraft6 are oh thin borTtrings in umnl ligtiht. 1.• Flninel•l Intrum•nt Th• charity has el•cted to appty th• of 11 Fmnwl Initfumenl•' and Section 12 'Oth•r FIn¢I InlunnI4 Iswos. 01 FRS 102 10 •1 of initnrnts. Financial instruments ar• rewnised lh• ¢lwll$ bort• sh••i Y•thon the ckn.ty be¢tynes p•ty lo the contra¢tLral provisbxi ol tl in51nent Finandal assels and liabdrties are offs, wrfh th¢ nèt amoLKrtS Frf•serfgd M) ts ffinarthl $lat•ment$. wh•n there is A lègalty efrJeatsI¢ nght lo jet oll the recognised wnwnls anLI Iher• is an intent1n to setlle on a n•t ba$1$ or to real the asset and s•tt th• habiKy $ThthI0usty. 8•¥lc fin#neA•l au•ts Basic finaneial as$èts, whrth detrtors •nd $h and bank balrn, inilially measured at Iransaclion price induding liansactw costs an¢J a subsequentty umed at ornortised cost usw)g Ihe ellèetwe Inlerest method unless Ihe arrarMont conStrfes a financkng trans¥tion. wh¥re Ihe tr•nsadKJn is measurtd At Iht presenl value of the luture receipt5 discwnled at ? market rate of wrteresl. Financial assets da56ified 0$ r•ceNe wrthin one are n(rt arThylwd.
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 AccounlSng polkl•• Iconllnuedl 8•Jle ffMnel•l Il•bllltl•s Basic fin•noal liabilthes, ineknliThJ erndrtors borth h)an$ 8r )rti8fy reeopntsed at transaction pric• Un$S the affaThJefflent ¢on?lrtutes a finawn9 transaclw. wffiwe Ihe debt in51nMnenl 1$ measured 81 th? pre3ent value of Ihe future p8yrrtht$ diSCntsd al • mwket rnt• of mt•fwL 1¥bIht d•ssffied ag pay•b ihin one y•Ar arp ww)l amorfffjed. D•bl instrurn•nts ar• 8ubs•yntty nI0 al &))0.d (mt, lh• •ff•ctib int•r•st ral• meitKd. Tr•d• u•thtorn ar• oblwtknn8 lo pay fof gofyJ8 N Mrb•$ thal hawi b••n acquired in c¥diry ¢>>xs• of operation$ from $uppli¢rs. Anwnls poyoljk 9 ai wr•nt li•bilili?s rf paymenl Is due wilhkn o year or k$i. If nol. they are presented ¥s Th)n-cwrent lkgts'litl. Trade credrfors are recognis•d Irtty at tr8n$8¢th)n pth• and subwu•rty m•asured * omoriis•d c•sl 1rj the •ffothve Inler86t mèihod. D•woqnlWon of ffn•ncl•l Il•blllll•s Fln8ne¢BI 1wbiO$ deT•C4>gnwed when lh• rJwW8 oblWion8 •ypire or w• di•th•rg•d oi ¢W)lled. l.• Employ•• b•n•lSts Tho cosl of any unUd )JaY •ntillemont il r•cowNMd kn lh• p•d in trch Iho tsffyby••'$ Mfylc•$ •r• TeMinalion benefrts 4r• r•cogr4s•d wnm•dAt•ty as an expfrns• th• ch"1Y va d•rnon8tr•bty c¢xnmitl•d to leInate Ihe empkym•ni of •n •mF4oye¢ or io wo¥Je lennin•lKm benoffts. CrlUe•l a¢¢ounttng Mtkn•t•• •nd Judq•Thnts In the bpplicjlion of the tholty's xc4xmts.ng pobws. the Inlee> ¥re wuired lo make iudgwn•nts, •$ts'm•tes •nd ssumptK)ns about th• arno1 014$t$ and IAbthi$ Ihal ar• r)¢ readity appar•nl Irom oth¢¥ soulces. The eliimotès and a>wated aisUmplnS are baJed on htstoncal •xp•ri•ne• •nd olher that ar• cOndered (o be rdwdnl. Acual i•SLlls may diller from those •stwnatss. The e$iirn?tei and undertying 056umptions affj rtvwd on orNcng basss. R•vl$lons to a¢untIng •stim•le$ a recognised In the penod in wtsch the esbmate li ¥ld where the revisi¢)n *ff•cls ontry that P¢ld. ¢f pe of r•¥ithn and Ilrtm p•Ws where Ih• rewthn ¥ffects bolh wrrent and ped5. Don•ll•n• and hyel•• Unrn•trfct•d unstrICted fund• funds 2024 2023 Di)nat, wns and 117236 I(.189 10-
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 R•lslng lunds Unr••tr6ct•d Unr•51ricl•d fitnol funds 2024 2023 Direct co$ls hr roising funds Promotion and 8dsrtising Olh•r lundraiiing costs 694 14.fjoa 38.136 147 16.675 20.002 Funthaisiry and publ S3.436 36.824 53.438 36,824 Chrttabl• ictlvld•• Charttbl• Ch•rltsbl• Exp•ndltur• Exp•ndltur• 2024 2023 Slaff costs DeprKiab'on impairm•nl Ti¥vel ond $ubsisl•nc• Offi¢ exp¢fjthtUf¢ Consultan¢y Cthmpul•r costs Insurances Tel•communic•tions Postage and slationtsry ACuntIn¢Y Ent•A¥ining Sub$ulpiKins •id en¢•* 42.500 3S4 4.694 3,485 8,624 2,012 1.972 893 30,363 324 5,545 1,159 10,8Cfj 1,684 939 755 438 876 2.635 638 2.100 1,913 712 70.227 55.9S2 70.227 Tru•t••• NMe of the Iru51ees low any person$ 7Mlh Iheml recewd •ny r•mun•fatK>n or benefrts Irom Ihe charity dunng me y•af.
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AIARCH 2024 employ• The alnroge rnonlhty number of empknyees Ihe yew WK. 2024 Numb•r 2023 Numb•r Ernploy••$ EnWoyrn•nt ¢o•ts 2024 2023 Wagei And s•l•nes SocK•l stalnty ¢o$ti 40.969 1.531 28.295 42,5 30.363 Th•r• w•r• no •mpkny••s whos• annu•l rnMuner•1w wai mor• than t60.). T•x•llo Th• ¢h#rily is •x•mpt from on ¥nd g•ins l•knJ s¢t 505 01 lh• Toxe$ Act 1988 ¢rf sKlion 252 of the Tix•lionol Chafg••ble G•iThs Acl 1992 lo Ihfr exl•nl th•1 I$ Jf• aPpld lo rfs ch•rrtable ebj•¢l$. T4nolbl• fix•d ¢ornw•rn Co•t Al l April 2023 1.789 Al 31 M•r¢h 2024 1,769 D•P¢tIOrt •nd kylrm•nt At 1 Aprl 2023 D•pr•tl8tK)n (*arg•d In th• •r 324 354 At 31 Marth 2024 678 C•rrylng •mount At 31 Mai¢h 2024 1.091 At 31 March 2023 1,445 12-
PROST8 UK NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 D•bto 2024 2023 Amounts f•lllry du• Tlthln on• y••r. Oth•r d•bl Pr•pwtwnt$ •nd •¢¢nJ•d Income 134 1.2ty) 402 1.200 11 CY•dliov•: •rnounl• flllng du• wlthln y••r 2024 2023 Olh•r t•x•llon •ThJ •1 8•curty Oth•1 ¢r¢dilors A¢uuals r#J d•f•rrtd 1,085 11.308 10.981 877 15,270 11.838 12 ft•llr•ffwnl b•n•fft •ch•m•• TM ch4rity op•r•t•8 • ¢Sthd contribubon penlion qu•lfykn9 •mpby••i. Th• th• h•m• ar• h•hJ wparal•ty from thw oflh• ¢h•ity in •n •dfflknl•r•d ld. 1) A•1•1 p•rty tr•nMdlon• Th•r• w¢r• no dTr•¢bMble r•l•t•d p•ty tr•ntm lh• y••r. 13-