## **Escapeline (A Charitable Incorporated Organisation) Annual Report and Financial Statements**
**For the Year Ended 31 July 2025**
**Charity Registered in England and Wales Number: 1184475**
**Escapeline** Contents For the Year Ended 31 July 2025
||Page|
|---|---|
|Reference and Administrative Details|1|
|Trustees’ Report|2 – 10|
|Independent Examiner’s Report to the Trustees|11|
|Statement of Financial Activities|12|
|Balance Sheet|13|
|Statement of Cashflows|14|
|Notes to Financial Statements|15 – 25|
**Escapeline** Reference and Administrative Details For the Year Ended 31 July 2025
|**Charity Name**|Escapeline|
|---|---|
|**Company Secretary & CEO**|Lisa Hooper|
|**Trustees**|G Beavis (Chair)|
||L Richardson (Treasurer)|
||K Talbot (Safeguarding Lead)|
||L Morris|
|**Charity Number**|1184475|
|**Principal Address and Registered Office**|PO Box 150|
||Langport|
||Somerset|
||TA10 1BE|
|**Independent Examiner**|Michelle Ferris BSc (Hons) FCA DChA|
||Albert Goodman LLP|
||Goodwood House|
||Blackbrook Park Avenue|
||Taunton|
||Somerset|
||TA1 2PX|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 1
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
The Trustees’ present their report and accounts for the year ended 31 July 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements, comply with the Charity’s governing document, applicable law and the requirement of the Statement of Recommended Practice, “Accounting and Reporting by Charities” (SORP FRS 102) (implemented 1 January 2019).
## **Trustees**
The Trustees serving during the period and since the period end are as follows:
G Beavis Chair L Morris K Talbot (Appointed 27 January 2025) L Richardson (Appointed 21 October 2025) K Nelson (Resigned 4 September 2025) C Stone (Resigned 31 May 2025) C Khalil (Appointed 4 September 2025, resigned 20 October 2025)
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
Our vision is to eradicate child exploitation by criminal gangs in our region, with a long term ambition to expand our work nationally so that children and families across the UK are protected from harm.
## **Our Growth and Future Direction**
To achieve this, we plan to extend our services to additional schools and regions across the Southwest. At the same time, we are strengthening and expanding our provision to ensure that families and professionals have the knowledge, tools, and confidence needed to safeguard young people effectively.
Our professional training has now expanded nationally, enabling us to equip organisations, schools, and frontline practitioners across the UK with the skills and awareness required to identify and respond to child exploitation and county lines activity. In response to increasing demand, our parent support offer has developed into a dedicated helpline for parents and carers, providing accessible advice, guidance, and reassurance when it is needed most.
## **Our Journey**
Escapeline was established in 2019 in response to a growing number of teenagers exhibiting challenging behaviours, including truancy, drug misuse, and—particularly among girls—sexual exploitation. In its early stages, the charity focused on delivering educational sessions aimed at raising awareness among young people, professionals, and parents.
Since then, our work has continued to grow significantly. We now provide education sessions in primary and secondary schools, deliver professional training nationwide, operate a parent and carer helpline, and offer seven-week targeted intervention programmes. Our support includes small group work, one-to-one sessions for young people, dedicated one-to-one parent support, counselling services, and wider community awareness initiatives.
Produced by Albert Goodman LLP
Page 2
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
Our one-to-one provision has expanded into two distinct programmes. One focuses on prevention, intervening early to reduce vulnerability and stop exploitation before it takes hold. The second supports children who are already trapped in county lines activity and unable to exit safely without specialist intervention, providing tailored support to help them move towards safety and recovery.
## **Our Team**
The Escapeline team comprises individuals from the local community who are deeply committed to addressing the county lines issue through a comprehensive, long-term approach. What truly sets Escapeline apart is our staff's genuine willingness to share their personal experiences with county line gangs. We believe that this openness is at the heart of our success.
By offering these authentic, locally-rooted experiences, we have achieved remarkable success in engaging vulnerable young individuals, where other organisations often struggle to establish connections and build relationships
## **How We Work**
Escapeline take a holistic approach that extends beyond just working with young people (6-18 years). We also engage with their families and carers, professionals working with young people, and the wider community to enhance awareness about county lines, teach protective strategies and support early intervention.
Our training and support programmes are consistently refined and adjusted, informed by insights gleaned from the young people we assist, and intelligence shared by the local police.
## **OBJECTIVES AND ACTIVITIES**
**Our Mission** is to protect and prevent as many young people as possible from being exploited by criminal gangs
**Our Vision** is for a region free from child exploitation from criminal gangs
**Our Values** are empowerment, equality, respect, empathy, and non-judgement
## **Our Objectives**
- **Raise awareness** of the prevalence of gangs and child exploitation in Southwest England.
- **Educate** young people, and those responsible for their safety, on the dangers of gangs, reducing the risk of being groomed.
- **Educate** young people on the different types of drugs on the market and the dangers of taking them, reducing the number of young people taking drugs.
- **Reduce** the impact that gangs are having on our society.
- **Prevent** young people from being exploited by gangs, reducing the risk of physical, sexual, and mental harm.
Produced by Albert Goodman LLP
Page 3
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
## **The Need**
Escapeline supports children and young people aged between 6 and 18. The youngest we have supported is a child who was just 6 years old. County lines are increasing significantly year on year; it has tripled since 2020. This increase includes many county lines setting up in rural and coastal locations and children from any background.
In 2019, The National Crime Agency identified that over 2,600 county lines are operating in the UK. Figures (November 24) from the NCLCC (National County Lines Co-ordination Centre) has revealed there are now over 6,600 active county line gains in England and Wales. This increase is due to the gangs setting up locally.
The illegal drug business has been estimated to make an annual profit of more than £800,000,000 with over 70,000 young people being exploited by County Lines in England alone. But the true scale of abuse continues to be an intelligence gap.
County lines incorporate multiple forms of exploitation including coercion, trafficking, child sexual exploitation, criminal exploitation, modern day slavery, gun possession and knife crime. There is growing evidence that the rise in youth violence and anti-social behaviour in the UK is closely linked to the spread of county lines drug networks.
## **The Stats**
- Our primary school referrals have doubled since September 2025
- £800,000,000 estimated annual profit of the illegal drug business
- 70,000 young people exploited through County Lines operations in England
- The National Crime Agency identified over6600 county lines in the U.K.
- Average age of county lines victims, young people aged 11-13
## **Projects Delivered**
We Educate, Empower and Prevent – by delivering:
- Awareness-raising school-based education for all **children and young people.**
- Targeted one to one education & mentoring **for victims of child exploitation**
- Professional training for **teachers, police, social workers, the military and health professionals**
- Education and one-to-one support via a helpline for **parents/carers.**
.
Produced by Albert Goodman LLP
Page 4
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
## **Our Services**
- **Workshops and assemblies** in primary schools, secondary schools, and colleges, for all young people aged 6-18, raising awareness of child exploitation and grooming, and teaching protective strategies
- **Targeted support to vulnerable young people** identified as being exploited, or at risk of exploitation, by county line gangs, to assist them to break the cycle and move away from a path of crime and drugs. We run a 7-week education programme in schools, with either small groups, or if needed, with individuals, building up trust with the young people and encouraging them to share their experiences in a safe environment. The fear of serious physical violence as revenge for disrespecting, or ‘grassing’, is one of the things that prevents young people from leaving gangs or seeking help from the police and other agencies. An exploited child has no voice. We empower young people to speak out and advocate for them if necessary.
- **Awareness training to professionals** in education, health, children’s social care and the police, on child exploitation by criminal gangs. We empower professionals to recognise early indicators and the need for early intervention, providing an understanding of why young people get involved in county line gangs, the grooming process, and the different stages of recruitment. This improves support, and on occasions highlights poor practice and improvements that need to be made for the sake of the children. We also offer 1-1 telephone support for professionals regarding individual cases.
- **Parent awareness workshops and 1-1 support** on county lines, exploitation and how to keep their own children safe. We believe that parents and carers are best placed to spot early signs of exploitation and are committed to providing them with the skills and knowledge to protect their children. Demand for this support is rising and we have recently introduced a face-to-face support group for parents and carers whose children are at risk of, or are being exploited, by gangs. Parents are given advice, training and encouraged to share their experiences and offer peer support to one another. We also run a Helpline which provides vital access to information and support for parents concerned about their child’s safety. We also run a parent support group in Bournemouth.
- **Outreach work, targeting areas of high gang activity** , to spread awareness and disrupt gang activity. We talk directly with young people in vulnerable areas and help collect information that can be passed on to the police to help in their operations against criminal gangs.
- **Awareness in the community** on the signs of county line activity and child exploitation. We visit local shops, cafes, doctors’ surgeries, hotels, and transport hubs, delivering posters and leaflets to educate staff on the signs of County Line activity and how to report suspicious behavior.
## **Our Activities and Outcomes**
Escapeline delivers a range of targeted, trauma-informed interventions designed to prevent and disrupt the criminal exploitation of children and young people.
Our work with young people (6-18 years) and their families/carers, professionals working with them and the larger community, increases awareness of County Lines.
Produced by Albert Goodman LLP
Page 5
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
Feedback from the parent support group pilot illustrated:
- Increased feelings of being understood and accepted.
- Increased positive mood, decreased levels of low mood.
- Increased confidence to advocate for their child/young person, and self.
- Decreased feelings of isolation and/or loneliness.
- Decreased feelings of stigmatisation and/or negative judgement.
- Feeling more empowered.
Feedback from Schools and Professionals
- **94% of primary school children and 100% of secondary school** students feel more knowledgeable about County Lines and exploitation after the training.
- **69% of primary children and 83% of secondary school students** can spot the signs of someone trying to recruit them to County Lines
- **82% of primary school children and 88% of secondary school students** feel more confident about keeping themselves safe after the training.
- **97% of professionals** can spot the signs of someone being exploited by county lines.
- **95% of professionals** feel more able to protect young people from being recruited and feel more able to keep them safe.
In the past 12 months
_**75%** of children and young people who have attended 10 workshops each year demonstrate a better understanding of County Lines._
_**80%** of parents who attended 5 workshops each year feel more confident in discussing County Lines with their child(ren) and families_
_**90%** of professionals who attended 5 training sessions each year report an increased confidence in their ability to know where to access support and signpost families on the topic of County Lines_
## **Our Impact**
58,850 Children and Young People supported and educated
- 5,000 Parents and carers supported and educated
- 4,000 Professionals trained
Escapeline delivers a range of targeted, trauma-informed interventions designed to prevent and disrupt the criminal exploitation of children and young people.
These numbers represent how many direct and indirect beneficiaries have been supported by our work in the last year.
Produced by Albert Goodman LLP
Page 6
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
## Feedback:
_I’ve been supported by Escapeline, as society is a lot more dangerous nowadays. Me and my friends talk about how we don’t reckon we will make it to the age of 18 and every time we go out, we always have to keep an eye out. I want to spread awareness on risks as no child should have to see things!_ 14 year old
_This made me think twice about when people have spoken to me and approached me. I will be more careful now_
_Students have been talking non-stop about the assemblies they had, and parents were really grateful to have the opportunity to learn about what is going on with regards to county lines. Two parents were in tears, and I think were able to see signs in their own children that means they can intervene._
## **ACHIEVEMENT AND PERFORMANCE**
## **Awards and Achievements**
In 2025, Escapeline celebrated a series of significant achievements that we are proud to highlight. Each of these milestones helped raise the charity’s profile, bringing Escapeline further into the spotlight and increasing our visibility among young people and their parents.
Conference – We held our third Child Exploitation Conference in Bournemouth in November 2025 and it was our biggest and best, opened by the PCC Dorset. It was massive success with a variety of different agencies attending.
We were featured on Crimewatch Live (morning programme) on 14th March 2025, where we shared another of our project worker’s stories. She grew up in the countryside and was sadly targeted by a drug gang when she was 15 years old. The segment also mentioned our plans for a helpline.
Bath University Research Project. We were shortlisted for a safeguarding award for the research project we carried out with Bath University, highlighting the importance of education and peer mentoring.
## **Advocating for System Change**
Escapeline plays an active role in multi-agency safeguarding. We attend regular partnership meetings to share intelligence and improve responses to child criminal exploitation.
Key partners include:
- Police and Early Intervention Teams
- Primary and secondary schools
- Social services and youth workers
- Local charities
- The University of Bath
- The National Anti-Slavery Board
Produced by Albert Goodman LLP
Page 7
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
We have built a trusted working relationship with local police, regularly sharing disclosures from young people to support disruption activity and targeting of gang members. We are recognised as a “go-to” organisation when a child is at risk of criminal exploitation.
We are now working with the new Early Intervention Police team in Bridgwater to:
- Train frontline officers
- Deliver joint awareness sessions
- Strengthen early safeguarding responses
Our expertise has been recognised nationally, including by the National County Lines Co-ordination Centre.
In 2025 we trained senior officers leading county lines teams across the UK and have since been invited to speak at their National CPD events.
## Community partnerships
We are also working with the Home Office to raise awareness with Bournemouth hotels, equipping staff to spot the signs of exploitation and respond appropriately.
Through partnership, research and national advocacy, Escapeline is not only supporting individual children — we are helping to shift the system around them.
## **Our aim is simple: earlier identification, better collaboration, safer outcomes for young people**
## **Report of the Finance Director**
Escapeline has had a very positive year financially in terms of generating support and grants for the charity. Total expenditure for the year was £ 260,154 (2023-2024 £191,584) of which 63.1% (2023-24 63.5%) related to staff salaries and related staff and volunteer costs. The increasing support for the charity during the year has meant that the initial budget for the year has been revised upward and project income has grown.
Total income for the year was £517,882 (2023 –24 £223,365). The increase in the year was due to a number of significant grants in the latter half of the year, together with a fundraising donation of £50,704 received in July 2025.
The net surplus for the year was £257,728 (2023-24 £31,781). This surplus has been positively impacted by £177,214 of income accrued by the charity from multi-year grants, as required by the SORP. This income will be not be received or spent until 2025-26 and 2026-27. This mis-match of income and expenditure means that it is likely that these years will show a deficit, as funds recorded in the 24-25 year are spent.
The unrestricted reserves are £345,988 (2023-24 £62,777). This increase in unrestricted reserves is excellent news and provides the organisation with stability and enables officers and trustees to focus on the sustainability of the organisation and the services provided. As noted above, these reserves will be spent down in future years.
Cash in the bank is £253,978 and net current assets are £423,234. This equates to 19.5 months of actual expenditure for 2024-25 (10.4 months actual expenditure 2023-24).
At the year end the total funds were £423,234 (2023-24 £165,506).
Produced by Albert Goodman LLP
Page 8
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
## **Reserves Policy**
Reserves are needed to meet the working capital requirements of the charity, and to continue the current activities of the charity in the event of a temporary reduction in funding. The trustees have considered the charity’s requirements for reserves in the light of the risks to the organisation and has established a policy whereby the unrestricted funds should equate to six months of our fixed overhead expenditure.
On this basis the reserves target as at 31 July 2025 was approximately £90,000.
The actual level of unrestricted free reserves as at 31 July 2025 was £345,988.
The Trustees aim to continue to build reserves through planned operating surpluses as activities allow, together with careful budgeting and promotion of fundraising activities.
Where reserves are held greater than 6 months overhead expenditure, the charity will seek to use the difference to match funds for projects with which it is involved.
The reserves policy is reviewed annually by the Board of Trustees to ensure it reflects any changing requirements of the charity.
## **Plan for 2026**
This year has been a year of significant growth and expansion for the charity and we plan to consolidate this growth in the coming year. The Trustees will be working with the CEO to improve the policies and processes of the charity to enable the continued growth.
## **Strategic Goals**
Medium term – within 2 years
- Expand geographically, initially into Devon and Cornwall and North Somerset
- Increase service to professionals, targeting health care providers and youth workers.
- Develop our new counselling service
- Develop a National professional consultancy training programme
- Further promote the telephone helpline to support victims of child exploitation, their parents and carers.
Produced by Albert Goodman LLP
Page 9
**Escapeline** Trustees’ Report For the Year Ended 31 July 2025
## **Statement of Trustees’ Responsibilities**
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 & 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 of the income and expenditure of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed/constitution. They 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.
Approved by the trustees on 17 May 2026
L Richardson Trustee
G Beavis Trustee
Date: 17 May 2026
Date: 17 May 2026
Produced by Albert Goodman LLP
Page 10
**Escapeline** Independent Examiner’s Report to the Trustees For the Year Ended 31 July 2025
## **Independent examiners report to the Trustees of Escapeline** .
I report to the trustees on my examination of the accounts for Escapeline (“the charity”) for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the 2011 Act”).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner’s statement**
Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm I am qualified to undertake the examination because I am a member of the Institute of Charted Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not comply with these records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of the accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a “true and fair view” which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Michelle Ferris BSc (Hons) FCA DChA Albert Goodman LLP Goodwood House Blackbrook Park Avenue Taunton Somerset TA1 2PX
Date: 21 May 2026
Produced by Albert Goodman LLP
Page 11
Statement of Financial Activities (including the Income and Expenditure Account) For the Year Ended 31 July 2025
## **Escapeline**
|**Income from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
**Total income**
**Expenditure on:**
Charitable activities
6
**Total expenditure**
**Net income/(expenditure)**
**before transfers**
Transfers between funds
11
**Net movement in funds**
**Reconciliation of funds**
Total funds brought forward
11
**Total funds carried forward**
**Note**|**Unres-**
**tricted**
**£**
19,816
304,855
14,672
995|**Res-**
**tricted**
**£**
2,880
174,664
-
-|**2025**
**Total**
**£**
22,696
479,519
14,672
995|**Unres-**
**tricted**
**As restated**
**£**
8,518
55,335
14,500
1,293|**Res- tricted**
**As restated**
**£**
7,000
136,719
-
-|**2024**
**Total**
**As restated**
**£**
15,518
192,054
14,500
1,293|
|---|---|---|---|---|---|---|
||340,338
(56,948)|177,544
(203,206)|517,882
(260,154)|79,646
(47,114)|143,719
(144,470)|223,365
(191,584)|
||(56,948)
283,390
(179)|(203,206)
(25,662)
179|(260,154)
257,728
-|(47,114)
32,532
(7,707)|(144,470)
(751)
7,707|(191,584)
31,781
-|
||283,211
62,777|(25,483)
102,729|257,728
165,506|24,825
37,952|6,956
95,773|31,781
133,725|
||**345,988**|**77,246**|**423,234**|**62,777**|**102,729**|**165,506**|
The statement of financial activities has been prepared on the basis that all operations are continuing operations. There were no gains or losses arising in the period that are not shown above.
The statement of financial activities incorporates the income and expenditure account.
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 12
**Escapeline** Balance Sheet As at 31 July 2025
|**Note**
**Current assets**
Debtors
9
Cash at bank and in hand
**Liabilities**
Creditors falling due within one year
10
Net current assets
**Total net assets**
**The funds of the charity:**
Unrestricted funds:
General funds
11
Total unrestricted funds
Restricted funds
11
**Total charity funds**|**£**
178,561
253,978
432,539
(9,305)
345,988|**2025**
**£**
**£**
31,750
137,661
169,411
(3,905)
423,234
**423,234**
62,777
345,988
77,246
**423,234**|**2024**
**As restated**
**£**
165,506|
|---|---|---|---|
||||**165,506**
62,777
102,729|
||||**165,506**|
The notes on pages 15 to 25 form part of these accounts.
Approved by the Board for issue on 17 May 2026 and signed on their behalf by:
L Richardson Trustee
G Beavis Trustee
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 13
**Escapeline** Statement of Cashflows For the Year Ended 31 July 2025
|**Notes**
**Cash flows from operating activities**
Net movements in funds for the year
Adjustments to cash flows from non-cash items:
Finance income
5
Working capital adjustments:
(Increase)/decrease in debtors
9
Increase/(decrease) in creditors
10
Net cash flow from operations
**Cash flows from investing activities**
Interest received
Net cash flow from investing activities
Net (decrease)/increase in cash and cash equivalents
Cash and cash equivalents at the beginning of the reporting period
Cash and cash equivalents at the end of the reporting period
**Cash & Cash equivalents reconciliation:**
Cash at bank
Total cash & cash equivalents at the end of the reporting period|**2025**
**£**
257,728
(995)
256,733
(146,811)
5,400
115,322
995
995
116,317
137,661
253,978
253,978
253,978|**2024**
**£**
31,781
(1,293)|
|---|---|---|
|||30,488
(17,110)
677|
|||14,055
1,293|
|||1,293|
|||15,348
122,313|
|||137,661
137,661|
|||137,661|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 14
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **1 Accounting policies**
The principal accounting policies adopted in the preparation of the financial statements are:
## **General information and basis of accounting**
1.1 **General information and basis of accounting** Escapeline is an unincorporated charity governed by its constitution. The address of the registered office is given on page 1. The nature of the charity’s operations and its principal activities are set out in the Trustees report on pages 2-10.
The financial statements have been prepared in £ sterling on the historical cost basis and in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – (Charities SORP FRS 102) and the Charities Act 2011
The charity 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(s).
## 1.2
## **Income**
All income is included in the Statement of Financial Activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. The valuation of donated services is not quantified within the Statement of Financial Activities.
- Donation income is received by way of general grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable.
- Income from grants, relating to specifically the provision of goods or services as part of charitable activities or services to clients are included in full in the Statement of Financial Activities when receivable and in the period in which they relate to. Grants are deferred when the monies have been received in advance of the period in which they relate to.
- Other trading activities income includes income relating to services provided and is included in the Statement of Financial Activities when receivable.
- Investment income is included when receivable.
- 1.3 **Donated services**
In accordance with the Charities SORP (FRS 102), any unpaid general volunteer time is not recognised in the financial statements.
## 1.4 **Expenditure**
Expenditure is recognised on an accruals basis as a liability is incurred.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services to its clients. It includes both costs that can be allocated directly to such activities and costs of an indirect nature which are necessary to support them.
Produced by Albert Goodman LLP
Page 15
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## 1.5 **Debtors**
Trade debtors and accrued income are recognised at the settlement amount due after any trade discount offered and any impairment necessary. Prepayments are valued at the amount prepaid net of any trade discounts due.
- 1.6 **Cash at bank and in hand**
- Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## 1.7 **Creditors**
Creditors 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 are normally recognised at their settlement amount after allowing for any trade discounts due.
## 1.8 **Taxation**
Escapeline is a registered charity and is therefore not liable to taxation to the extent that its income and gains are applicable to charitable purposes only. Value added tax is not recoverable and is therefore included in the relevant costs in the Statement of Financial Activities.
## 1.9 **Pension contributions**
The charity operates a defined contribution pension scheme. The scheme and its assets are held by independent managers. Contributions are recognised in the Statement of Financial Activities in the period in which they become payable in accordance with the rules of the scheme.
- 1.10 **Fund accounting**
Funds held by the charitable company are one of the following types:
- Unrestricted general funds – these funds can be used in accordance with the charitable objects at the discretion of the Trustees.
- Restricted funds – these funds can only be used for the specific purposes as laid down by the donor. Expenditure which meets this criterion is charged to the fund, together with a fair allocation of management and support costs as appropriate.
Further explanations of the nature and purpose of each fund are included in the notes to the financial statements.
Produced by Albert Goodman LLP
Page 16
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## 1.11 **Financial instruments**
The charity only holds basic financial instruments as defined in FRS 102. The financial assets and liabilities of the charity and their measurements are as follows:
Financial assets – trade and other debtors are basic financial instruments and are debt instruments measured at amortised cost. Prepayments are not financial instruments.
Cash at bank – is classified as a basic financial instrument and is measured at face value.
Financial liabilities – trade creditors, accruals and other creditors are financial instruments, and are measured at amortised cost. Taxation and social security are not included in the financial instruments disclosure definition. Deferred income is not deemed to be a financial liability, as the cash settlement has already taken place and there is an obligation to deliver services rather than cash or another financial instrument.
## 1.12 **Going concern**
The trustees have reviewed the position of the charity and considered events during the year and since the year end that may have an impact on the charity’s ability to continue to operate. No such events have been identified and there are no material uncertainties about the charity’s ability to continue. As such, the accounts have been prepared on the basis that the charity is a going concern.
## 1.13 **Prior period adjustment**
During the year the charity breached the income threshold for the preparation of accounts under the receipts and payments regime and this is therefore the first year that the accounts have been prepared on the accruals basis. The SORP requires that comparative amounts are restated as if the accruals basis of accounting had always been applied. This has resulted in the following adjustment to the comparative figures:
||**2024 under receipts**||**2024**|
|---|---|---|---|
||**and payments**|**Adjustment**|**restated**|
|Grant income|175,969|14,250|190,219|
|Fundraising|1,853|(18)|1,835|
|Services|11,915|(120)|11,795|
|**Total income**|**209,253**|**14,112**|**223,365**|
|Website costs|180|(2,500)|(2,320)|
|Wages|116,738|(391)|116,347|
|Employers NI|2,597|419|3,016|
|Employers Pensions|2,174|151|2,325|
|**Total expenditure**|**193,905**|**(2,321)**|**191,584**|
|**Surplus/(deficit)**|**15,348**|**16,433**|**31,781**|
|B/fwd unrestricted reserves|44,040|(6,088)|37,952|
|B/fwd restricted reserves|78,273|17,500|95,773|
|Debtors|-|31,750|31,750|
|Creditors|-|3,905|3,905|
|**Reserves**|**137,661**|**27,845**|**165,506**|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 17
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
|**2**
**Income from donations**|**and legacies:**|**and legacies:**|||||
|---|---|---|---|---|---|---|
|**Donations and legacies**
Donations
Gift Aid
**Total**|**Unres-**
**tricted**
**£**
19,156
660
19,816|**Res-**
**tricted**
**£**
2,880
-
2,880|**2025 Total**
**£**
22,036
660
22,696|**Unres-**
**tricted**
**£**
8,123
395
8,518|**Res-**
**tricted**
**£**
7,000
-
7,000|**2024 Total**
**£**
15,123
395|
|||||||15,518|
|**3 Income from charitable activities:**|||||||
|**Charitable activities**
Grants
Fundraising|**Unres-**
**tricted**
**£**
251,500
53,355
304,855|**Res-**
**tricted**
**£**
174,664
-
174,664|**2025 Total**
**£**
426,164
53,355
479,519|**Unres-**
**tricted**
**As**
**restated**
**£**
53,500
1,835
55,335|**Res-**
**tricted**
**As**
**restated**
**£**
136,719
-
136,719|**2024 Total**
**As**
**restated**
**£**
190,219
1,835|
|||||||192,054|
|**4**
**Other trading activities:**|||||||
||||||||
|**Other trading activities**
Services delivered
Conferences and events|**Unres-**
**tricted**
**£**
-
14,672
14,672|**Res-**
**tricted**
**£**
-
-
-|**2025 Total**
**£**
-
14,672
14,672|**Unres-**
**tricted**
**As**
**restated**
**£**
2,705
11,795
14,500|**Res-**
**tricted**
**£**
-
-
-|**2024 Total**
**As**
**restated**
**£**
2,705
11,795|
|||||||14,500|
|**5**
**Income from investments:**|||||||
|**Investment income**
Bank interest|**Unres-**
**tricted**
**£**
995
995|**Res-**
**tricted**
**£**
-
-|**2025 Total**
**£**
995
995|**Unres-**
**tricted**
**£**
1,293
1,293|**Res-**
**tricted**
**£**
-
-|**2024 Total**
**£**
1,293|
|||||||1,293|
______________________________________________________________________________
Produced by Albert Goodman
Page 18
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **6 Expenditure on charitable activities**
|**Note**
**Direct costs**
Wages and salaries
**7**
Conference and events
Fundraising costs
Outreach work
Project expenditure
Volunteers expenses
Accountancy fees
Advertising
Bank charges
Cleaning
Computer and
software
Funding, admin
management and
evaulation
Insurance
Legal fees
Mileage claims
Office stationery
Postage and carriage
Premises expenses
Professional fees
Recruitment expenses
Room hire & rent
Staff training
Subsistence
Sundry expenses
Telephone and internet
Travelling
Website costs
**Total**|**Unres-**
**tricted**
**£**
4,775
-
327
-
886
429
4,866
41
146
105
4,795
23,956
(428)
-
992
69
439
160
4,713
1,011
5,190
123
2,006
343
123
1,881
-
56,948|**Res-**
**tricted**
**£**
159,331
-
-
21
9,040
544
144
-
-
-
4,481
2,600
1,796
-
19,920
89
-
-
504
-
220
882
177
-
1,855
1,602
-
203,206|**2025 Total**
**£**
164,106
-
327
21
9,926
973
5,010
41
146
105
9,276
26,556
1,368
-
20,912
158
439
160
5,217
1,011
5,410
1,005
2,183
343
1,978
3,483
-
260,154|**Unres-**
**tricted**
**£**
11,969
1,783
339
-
179
54
1,245
238
115
-
2,073
21,035
(728)
660
2,278
154
463
-
3,027
403
799
366
1,592
471
(109)
1,028
(2,320)
47,114|**Res-**
**tricted**
**As**
**restated**
**£**
109,719
115
-
-
7,588
9
165
-
-
-
3,804
1,195
1,945
-
15,480
40
-
-
565
441
1,265
30
174
-
995
940
-
144,470|**2024 Total**
**As**
**restated**
**£**
121,688
1,898
339
-
7,767
63
1,410
238
115
-
5,877
22,230
1,217
660
17,758
194
463
-
3,592
844
2,064
396
1,766
471
886
1,968
(2,320)|
|---|---|---|---|---|---|---|
|||||||191,584|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 19
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **7 Staff costs**
|Wages and salaries
Employer's national insurance
Employer's pension contributions|**2025**
**£**
156,378
5,779
1,949
164,106|**2024**
**£**
116,347
3,016
2,325|
|---|---|---|
|||121,688|
The average monthly head count of employees during the period was 13 staff (2024: 12 staff).
No employee received remuneration of more than £60,000 during the year (2024: none).
The charity operates a defined contribution pension scheme. The pension charge for the year represents contributions payable by the charity to the scheme. Contributions totalling £nil (2024: £490) were payable to the scheme at the end of the year and are included in creditors.
## **Key management personnel**
The key management personnel of the charity are considered to be the Chief Executive Officer. The total costs to the charity of employee benefits (including employer national insurance) for the key management personnel was £49,130 (2024: £42,010).
## **8 Related parties**
The trustees (or any persons connected with them) did not receive any remuneration during the year (2024 – none).
In 2025 one trustee (2024: one trustee) was reimbursed £5 (2024: £476) for miscellaneous expenses incurred on behalf of the charity.
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 20
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
|**9**
**Debtors**|||
|---|---|---|
|Trade debtors
Prepayments and accrued income|**2025**
**£**
1,347
177,214
178,561|**2024**
**As restated**
**£**
-
31,750|
|||31,750|
£80,000 of accrued income (2024: £5,000) is due in greater than one year.
## **10 Creditors: Amounts falling due within one year**
|Trade and other creditors
Accruals|**2025**
**£**
2,429
6,876
9,305|**2024**
**As restated**
**£**
2,525
1,380|
|---|---|---|
|||3,905|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 21
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **11 Summary of movement in funds**
|**Restricted Funds**
Alice Ellen Cooper Dean
Asda
Corton Hill - Somerset
DCF (BCP schools)
Fairfield CT (Counselling)
Ninesquare Trust (Helpline)
Project Spark
SNG #iWill
Somerset Services
St James Place (Dorset 1-1)
The Woodland Trust - Core
The Four Barrows Foundation
Wesleyan (Wiltshire)
Wessex Water (Mendip 1-1)
Wilts Community Foundation (Wilts services)
Wiltshire PCC (Swindon)
Hunts Food Group (via SCF)
Dorset Comm Neighbourhood
Albert Hunt (Counselling)
Cheshire CF EMR (Chard area)
Corton Hill - Dorset (Schools)
Dorset - Core
Dorset Services (small grants)
HPC-Hinkley Point
National Lottery Awards for All
SCF Crime Prevention Fund
The Fore (Wiltshire 1-1)
The Norman Family (1-1)
Postcode Local Trust (counselling)
DCF Neighbourhood Fund (BCP schools)
Alice Ellen Cooper Dean (Dorset services)
Allen Lane (CEO salary/overheads)
Geoff Herrington
Grocers Hall (1-1 Somerset & Dorset)
St James's Place (Dorset 1-1 & small groups)
Walter Guiness (Wiltshire CYP)
Wessex Water (DCF - BCP schools & 1-1)
**Total Restricted Funds**
**Unrestricted Funds**
General Fund
**Total Unrestricted Funds**
**Total Funds**|**Balance**
**1.8.24**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
11,148
2,500
4,000
8,937
15,000
2,491
1,880
4,938
18,737
3,381
414
-
11,886
4,498
2,046
1,742
4,302
1,020
1,069
720
2,020
102,729
62,777
62,777
165,506|**Income**
**£**
5,000
880
5,000
5,000
5,000
25,000
5,000
3,750
1,500
2,500
3,000
1,660
4,737
1,000
5,000
5,000
-
-
-
-
-
10,000
2,000
74,017
-
-
10,000
2,500
-
-
-
-
-
-
-
-
-
177,544
340,338
340,338
517,882|**Expenditure**
**£**
(639)
-
(5,179)
(1,650)
(5,000)
(3,250)
(4,733)
(2,879)
(86)
(2,500)
(3,000)
-
(524)
(1,000)
(5,000)
(4,943)
(1,997)
-
(4,000)
(8,937)
(7,445)
(12,491)
(2,555)
(62,013)
(18,737)
(3,381)
(9,464)
(2,500)
(11,886)
(4,498)
(2,046)
(1,742)
(4,302)
(1,020)
(1,069)
(720)
(2,020)
(203,206)
(56,948)
(56,948)
(260,154)|**Transfers**
**£**
-
-
179
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
179
(179)
(179)
-|**Balance**
**31.7.25**
**£**
4,361
880
-
3,350
-
21,750
267
871
1,414
-
-
1,660
4,213
-
-
57
9,151
2,500
-
-
7,555
-
1,325
16,942
-
-
950
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|---|
||||||77,246
345,988|
||||||345,988
423,234|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 22
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **Summary of movement in funds - prior year**
|**Balance**
**1.8.23**
**As restated**
**£**
**Restricted Funds**
Hunts Food Group (via SCF)
26,250
Dorset Comm Neighbourhood
2,500
Albert Hunt (Counselling)
-
Cheshire CF EMR (Chard area)
-
Corton Hill - Dorset (Schools)
-
Dorset - Core
-
Dorset Services (small grants)
-
HPC-Hinkley Point
-
National Lottery Awards for All
-
SCF Crime Prevention Fund
-
The Fore (Wiltshire 1-1)
-
Postcode Local Trust (counselling)
20,000
DCF Neighbourhood Fund (BCP schools)
-
Alice Ellen Cooper Dean (Dorset services)
-
Allen Lane (CEO salary/overheads)
-
Geoff Herrington
-
Grocers Hall (1-1 Somerset & Dorset)
-
St James's Place (Dorset 1-1 & small groups)
-
Walter Guiness (Wiltshire CYP)
-
Wessex Water (DCF - BCP schools & 1-1)
-
Weavers (Ex Offenders salary)
3,797
Children In Need
8,089
Cooper Associates (Taunton education & 1-1)
5,000
DCF #iwill (Weymouth & Portland)
3,319
Dorset PCC Fix the Future
3,676
DCF -Corton Hill
2,760
Garfield Weston
6,000
National Lottery Community Fund
5,525
SCF Corton Hill
2,665
SCF Main Grants (Taunton area)
4,967
Tesco Blue Tokens
4,167
Van Neste
3,731
High Sheriff Dorset
167
Four Barrows (Wiltshire schools)
-
Leonard Laity Stoate (Dorset 1-1)
-
Norman Family Trust (Taunton education & 1-1
-
Wiltshire Police FD (Devizes)
-
High Sheriff Somerset
-
Other Restricted Funds
(6,840)
**Total Restricted Funds**
95,773
**Unrestricted Funds**
General Fund
37,952
**Total Unrestricted Funds**
37,952
**Total Funds**
133,725|**Income**
**As restated**
**£**
-
-
4,000
8,937
15,000
5,000
3,000
34,313
19,060
5,000
10,000
-
5,000
5,000
3,000
8,800
2,000
2,484
1,000
4,000
-
-
-
-
-
-
-
-
-
-
1,125
-
-
1,000
1,000
2,500
2,500
-
-
143,719
79,646
79,646
223,365|**Expenditure**
**As restated**
**£**
(15,102)
-
-
-
-
(2,509)
(1,120)
(29,375)
(323)
(1,619)
(9,586)
(8,114)
(502)
(2,954)
(1,258)
(4,498)
(980)
(1,415)
(280)
(1,980)
(3,298)
(8,089)
(5,000)
(3,269)
(2,760)
(3,676)
(6,000)
(5,525)
(2,665)
(4,967)
(5,292)
(3,731)
(83)
(1,000)
(1,000)
(2,500)
(2,500)
(1,500)
-
(144,470)
(47,114)
(47,114)
(191,584)|**Transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(499)
-
-
(50)
(916)
916
-
-
-
-
-
-
(84)
-
-
-
-
1,500
6,840
7,707
(7,707)
(7,707)
-|**Balance**
**31.7.24**
**As restated**
**£**
11,148
2,500
4,000
8,937
15,000
2,491
1,880
4,938
18,737
3,381
414
11,886
4,498
2,046
1,742
4,302
1,020
1,069
720
2,020
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|---|---|---|---|---|
|||||102,729
62,777|
|||||62,777
165,506|
Produced by Albert Goodman LLP
Page 23
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **Purpose of material funds:**
The purpose of material funds is as follows:
- Alice Ellen Cooper Dean – all Escapeline work in Dorset including core costs
- Corton Hill – Somerset – education in Somerset (not 1 to 1)
- DCF (BCP schools) – education in the BCP area
- Fairfield CT (counselling) – counselling services
- Ninesquare Trust (Helpline) – helpline funding
- Project Spark – 1 to 1 sessions and small group work, all areas
- Wilts Community Foundation (Wilts Services) – 1 to 1 sessions and education in Wiltshire
- Wiltshire PCC (Swindon) – 1 to 1 sessions in Swindon
- Dorset – Core – work in Dorset
- HPC – Hinkley Point – all work in Bridgwater and the surrounding area
- The Fore (Wiltshire 1-1) – 1 to 1 sessions and education in Wiltshire
- Hunts Food Group – (SCF) – Education in Somerset (not 1 to 1)
- Cheshire CF EMR (Chard area) – 11+ education and 1 to 1 in Chard and a 30 miles radius including Crewkerne and Axminster
- Corton Hill – Dorset (Schools) – Education in Dorset
- National Lottery Awards for All – Somerset 1 to 1 sessions, awareness and mentoring
- SCF Crime Prevention Fund – Education and mentoring in Yeovil, Chard and Crewkerne
- Postcode Local Trust (counselling) – counselling pilot with children at risk of exploitation by County Lines gangs.
- DCF Neighbourhood Fund (BCP Schools) – Education in Schools
- Geoff Herrington – workshops, group work, parent support, 1to1 sessions in South West
- Children in Need - this project will provide a targeted support service for children and young people identified as exploited by criminal gangs. The activities will increase safety, increase empowerment and reduced substance misuse.
- Cooper Associates (Taunton education & 1-1) – Education in Somerset
Transfers may be made from unrestricted funds insofar as expenditure charged to restricted exceeds monies received, to cover any deficit that would otherwise arise. Transfers are also made, in accordance with the SORP, on purchase of assets from restricted funds that can be taken to discharge the restriction. The trustees are satisfied that sufficient resources are held to enable each fund to be applied in accordance with any restrictions.
Produced by Albert Goodman LLP
Page 24
**Escapeline** Notes to the Financial Statements For the Year Ended 31 July 2025
## **12 Analysis of net assets between funds**
|Current assets
Creditors due within one year|**Unres-**
**tricted**
**£**
355,293
(9,305)
**345,988**|**Res-**
**tricted**
**£**
77,246
-
**77,246**|**2025 Total**
**£**
432,539
(9,305)
**423,234**|**Unres-**
**tricted**
**As**
**restated**
**£**
66,682
(3,905)
**62,777**|**Res-**
**tricted**
**As**
**restated**
**£**
102,729
-
**102,729**|**2024 Total**
**As**
**restated**
**£**
169,411
(3,905)|
|---|---|---|---|---|---|---|
|||||||**165,506**|
______________________________________________________________________________
Produced by Albert Goodman LLP
Page 25