Charity règistratlon numbèr 1194890
LIVING KEYS CIO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
K£¥s fo Xr£kn/K Z>o/Kstsc A6uss
EST. 2021

LIVING KEYS CIO
LEGAL AND ADMINISTRATIVE INFORMATION
Tru5t•es
A Jewrtt
M Harper
R Blakemore
K Harper
S Crosby
A Bannister
S Jew¢tt
Key management ￿rsOnnel
L Huskisson IGEO}
K Smith IM8nagerl
IResign8d 28 July 20231
Charity number
1194890
Princlpal address
The George Alcock Centre
INhittlesey Road
Peterborough
PE2 8QS
Independent examiner
Kery Hilliard ACA FCCA CTA

LIVING KEYS CIO
CONTENTS
Page
Chairman's stalement
Trustees. report
Independent examinerfs report
Statement of financial aclwities
10
Balance sheet
11
Notes to the financial slalement5
12-20

LIVING KEYS CIO
TRUSTEES. INTRODUCTION
FOR THE YEAR ENDED 31 MARCH 2024
"I sUffe￿d from abus8 forover 10 years. groon7edinlo proslilution. ond was almost killed 3 limes. I neverh8d o voic8
at all. I was $ca￿d to SP8ak out and was afraid to go to the police. B8Gk then, Domestic abuse was frowned upon. I
believed, from Ihe polA¢9. 1 heard an officer one say "oh its j(4sl a domestic"
"Don7estic &buse is on the rise and is
still é huge problem in the UK and beyond. I left my abusive partners, by ffunning away and becoming homeless. I
hated life and didn'l think I hacl èftything to live for. tried suicide, that didn't wo￿. but then 2 ladies came lo my rescue
1986. They helped and supported n7e and helped me tL> change and live a life forpuwose. l am now a Chrislian,
God r8scuecl me now I live lor Him, rescuing otheN% fll)m abuse. Once upon 8 ¢Ame, I n8ver had è vthce, now I
am a voice formany. by the 9race of Gocl My tragic life, now 8 testAfflony for othets. Linda Huskisson Founder ol
Living Keys.
Living Keys officially became a CIO Charity in June 2021 and continue to work haid in making a difference in the lives
of our beneficiaries in various ways. We continue to provide free courses for women who have been victim to domestic
abuselviolence. These course5 ale delivered face to face and also on zoom where many live in isolation and unable
to sign up lor courses close to where they live.
We were very pleased to be invited to the first Domestic Abuse Conference. held for the first time in Peterborough
and Living Keys were able lo network with tsther agencies. known and once, unknown. and we now receive many of
our referrals through IMPAKT housing. Social Subscribers. Rape Crisis, Mental Health Team, GP'S. IOVA Team
Ilndependenl Domestic Violence Agency) Peterborough City Council, Social Services, Barnardo's and more.
We are now in our second year of having office space and as we have this space, we have been able lo support
clients more. with 8 Drop In Service which is held on Monday afternoon's and we can support with support letters.
advocacy, setting up appointments to attend court with victim, supporting them with housing issues. debt, benefits.
signposting to other 8gencie5 il we are unable lo help. we can also refer lo Caiezone. a local charity thal provides
free fumiture and bric-a-br8c for those in need, and lo the foodbank. We often get loiletrie5 donated from Boots and
these go OLJt to ladies that have fled domestic abuse and to those in need. we also provide emtstional support for
many.
This year ha5 been a d)allenging year and some changes needed to take place. Kelly Smith has now left Living
Keys. She played a big pari of Living Keys and will be sadly missed. She is now a mum and we wish heT all the best
in her new season of life.
Linda, our CEO had been diagnosed with biea5t cancer and went through chemotherapy, surgery and then
radiotherapy. Although this was all going on, Linda dec1ded that she wanted to continue to work as il gave her a focus
on others instead of the cancer. Linda continued to deliver courses, face lo face and zoom, she continued with Femi.
to look foi funding. kept up with the finance side ol things. Linda sadly had to let Femi 90 85 the funding was going
down and Living Keys could no longei afford to keep Femi on.
We are pleased to announce that Linda is now cancer free and continues to work hard in the Community to support
and bring 8warenes5 tsf domestic abuse.
Living Keys found it r8ally difficult to find funding and it is times like this that ytsu appreciate those who support on
iegular basis, and to a funder, wishing to remain anonymous, who happily gave us £2,700 to cover 6 months, rent.
Linda called a meeting with the Trustee's due lo the issues we were all facing iegarding funding. Linda said that the
money we have left in the bank needs to be spent on the courses and drop-ln centie which Linda nomally received
a wage. Linda said that the money must be spent on the ladies, and therefore. stopped her salary and worked
voluntarily, at least until funding could be found to sustain the work ol Living Keys.
Cherished Support Group was Set up 9 years ago when Linda was still employed wrth a local housing association
and continues to meet with ladies, providing topics that encoLJrage and uplifls others. creative arts and crafts and
having guest speakers in Linda ¢ontinues to run this Group every Monday morning. offering lots of tea and coffee,
biscuits, Cake and lots ol love.

LIVING KEYS CIO
TRUSTEES. INTRODUCTION
FOR THE YEAR ENDED 31 MARCH 2024
Cherished 9 Birthd8y. celebrated with a Home baked and beautifully decorated cake.
Some Cherished Ladies- handmade Easter Cards
Cherished painting plates.
Living Keys now has 7 Volunteers who work lirelessty to make a difference in the lives ol others.
Linda and some of her arnazing volunteers
Living Keys continues to be subcontracted by Boslon Women's Aid to facilitate the Freedorn Progiamme and nov4
also delivering Hope2Recovery Couise in Refuge. In Seplembei 2023, we were approached by Enfield Women's
Cenlre, asking il Living Keys could deliver the Freedom Progiamme ori their behalf. So. we are now subcontracted
by IherN also and deliver the Course via Zoom.
The Trustee's are very proud of those who work tirelessly for the work of Living Keys. Linda has made great
progress with other agencies who also work with Domestic Abuse and continue to rneet on a iegular basis tts
discuss what each agency is doing and what is also needed. Regular meetings are held with IDVA team. Women's
Aid. Peterborough City Council, IMPAKT Housing, Rape Cnsis and Police.
Although this has been a challenging year, Living Keys responded really well to the challenges and sacrificed salary
to continLJe the work that Living Keys offers.
Linda continue5 to be very dedicated lo the wgrk of Living Keys. Linda is supposed to be coming to retirement age
in 2025 but says that she plans to keep going until the Good Lord tells her otherwise.
Sharon Crosby
Trustee
Dated

LIVING KEYS CIO
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The ITuslees present their annual report arid financial statements ftsi the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity'5 governing document. the Chaiities Act 2011 and 'Accounling and
Reporting by Charities.. Statement of Recommended Practice applicable to chaiitie5 preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Repub5ic of Ireland IFRS 1021 leffeclive
1 January 20191"
Objectives and activitiès
The ¢harity's objects are the relief of physical and mental distress by providing educational support to any person that
has experienced domestic abuse.
We will achieve this by".
Supporting people lo develop confidence in their ability to create a new and brighter future. Iphone support.
emotional support, safety planning. sign posting, providing a drop in service and workshops.
Enabling people to move on from their past with a better well-being and new ways ol thinking and behaving
by providing Therapeutic interventions such as Cognitive behavioural therapy based courses such as The
Adult Domestic Abuse Recovery Toolkil course, also counselling wilh a CBT CoLJnsellor.
SLJPPOrting people to value thernselves by understanding abuse and their experiences and have pride in their
progress and achievements
This is also done through pioviding free courses, such 85 the Freedom
Programme. (Nationally Known) Hope2Recovery co(Jrse.
Creating Support Networks and a sense ol belonging Cherished support Group. Freedom Hub, Drop in
service. Activities, Social media with pnvate groups so our clients can stay in touch. Also Zoom rn88tings for
those that live in ruial areas.
Empowering Survivors to achieve a sense of purpose and potential by volunteeiing.
Poverty Relief - Providing referrals to foodbanks, Carezone. also providing toiletries and toiletry bags.
providing workshops 8round budgeting and debt and Living Keys SWAP SHOP. (fwice yeadyl.
Living Keys provide a person centred on-going support for people who have been affected by domeslic abusel
violence, whether historically or current. We believe each person's experience is different and we will value and listen
to those differences, giving people support and choice in how they use our setvices, empowerin9 them and giving
them tools to go on and live abuse free lives and enabling them lo recover and build confidence and self-esteem. Our
locus is on bringing tools of knowledge and freedom to those who have been victs'm lo domesti¢ abuselviolence using
a trauma informed approach.
Abused survivors lace many difficulties when trying to rebuild their INes going Into ￿fuge, moving to an area that
they don't know, starting life again, finance, Child 5UPPOrt, feelino isolated and alone. Many abused survivors who
have gone to refuge often have IDVA or Women's Aid Iwhen case is currentl, when specialist support ends after Ihe
initial crisis, victims feel alone once again.
We are cornmitted tts supporting our dients achieve long term recovery. We believe this requires a combination of
inlervenlions which we deliver in a variety of ways with our online and face to face courses, $iJpport Group, Freedom
Hub, Drop in services and workshops. Also counselling when funding is available.
The trustees have paid due regard to guidance i55LJed by the Charity Commission in deciding what activities Ihe
chaiity should undertake foi the public benefit.

LIVING KEYS CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
This last yearwe have completed 5 Freedom Programmes- including online and lace to face Inot including Women's
Aidl 11 week course, 2 Hope2Recovery, 6 week course. and 3 Adult Domestic Abuse Recovery toolkil.112 week
course). This included 3 x evening courses on zoom for those who work and unable to gel time off to attend the
course.
We also completed 3 Freedom Pro9rammes lor Boston Women's Aid, 2 Hope2RÈcovery in Refuge, and a further
Freedom Programrne course for Enfield Women's Centre who approached Living Keys to facilitate the course on
zoom as they had struggled to get a course set up and running.
We are also Continuing to meet al Cherished Support Group, 8 group that Linda fomed 9 years ago, and still going
strong. Here our ladies are welcomed, loved and accepted.
Here we continue to provide Arts and Crafts, workshops for women that affed their health, like our Mentspause
Workshop, which went down a treat and we have been asked if we can provide a furth8r one in the future. which we
are now looking into.
We carried out a lurthei SWAP SHOP, as it carne back after popular demand. This is an event where our clients can
bring in clothing that is loo bi9, too small, childrens, ladies and men's clothing and they can leave with a new wardrobe
totally free of charge.
A few ladies from our SWAP Shop
Living Keys family day out at Ferry Meadows.
Afèw of our ladies Irorn one ol our courses.
Living Keys also attended "White Ribbon" day, remembering those who have been through abuse and those who
have lost their lives lo abuse, and lo bling awareness that violence and abuse in a ielalionship is wrong. We met wrth
other Agencies at the Town Hall and even rnet the Maytsr who really showed an interest on the wtsrk that all Agencies
did to support victims of abuselviolence.
As Linda. the foLJndei of Living Keys had been poorly and not able to complete as many events as she would have
liked to to raise funds, she continued to soldier on when she could with hei faithful volunteers, and were able lo attend
Christmas Fayre. a Spring Fare and also pul on an Afternoon Tea event. We were able to raise much needed funds
for Living Keys and everyone enjoyed their lime together at each event.
Our Referrals come from various agencies such as IDVA team, DASS IMPAKT. men181 health team Rape Crisis,
Social Services, Local housing agencies. Pelerborough City Council and clients can 81$0 self refer. We have assisted
192 people over the course of the year. Although we are happy that Living Keys is now established and known by
Agencies, it is really sad to know that the stalislics ol abuse is still very high and continues lo increase.
We continue to work with Boston Wornen's Ad1 ISOLDASI and have also carried out a further 3 Freedom Programmes
and 2 Hope2Recovery courses. Living Keys has established a greal work rel8lionship with Boston Women's Aid, and
we will continue to do so. Linda is now invited to speak at the 2024 Lincolnshire Domestic Abuse Conference.
Enfield Wotnen's Centre also approached Livin9 Keys asking if we could deliver course5 for them as they don't have
anyone close by to be able lo do this. Living Keys gave them a quote lor the delivery of Freedom Programme and il
was accepted and we will continue to support them until they can find another facilitator.

LIVING KEYS CIO
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Voices of lived experlence
We continue to recognise the power ol lived experience in shaping or service and our staff and volunteers have lived
experience and some are ex service users.
Emma's Story- Volunteer
'Aflera lile lime of 8bu5e I ftrundmyself yet anotherand was vicffjously 855aulled, my home seveTrly damaged ènd
my young puppy wgs traumètised.
Thffjs time l involved th9 police and ag￿ed lo support from other seNA¢es . I was deeply affecled and I suffer with
GPTSD.
One of the seNices I was off8red was the freedom programme by Living Keys. 3 months afterthe assault.
I went on to complete two freedom programmes and on the second I decided that Ltving K8ys was my safe place,
when ther8 were very few and I wanted lo give back
I began volun188ring which has helped not only otherpeople bul also n7yself in my recovery and 8 hug8 leap to getting
back into wofr*.
I hève been able lo bnng my st￿n9th$ lo the charity, with my experienGes both personally and during w0￿1ng life ,
which in tum has gffjven m8 a chance to bring my p&An to pumose .
Ew8ryone at Living Keys a￿ v8ry passionate work very haftl to give as much 88 they can to their mles, full ofjoy
and wmpassion to everyone they meel.
I tmly believe fhat witl?oul Living Keys I would not be living the lile I hève now orquite possibly nol herg At All ._ Llvlng
Keys Volunteer and prèvious client
Story from a Ser¥i¢e UBer=_
I came from Nigeria on 8 work pemiit with my 2 tl8ughtefts and my abusive husb8nd, htrping that moving lo the UK
would change him. I became 8 live in carer and my husband was ￿sponsible fortaking care ofthe children When I
found out he was abusing my 13 year tsld daughter 8nd beating her, l ￿pOrted him lo Ihe police and we moved to my
sisters so we can feel safe. I needed to get back inlo th8 woffkplèce and conlacled my employers who had aclvised
me that I could conlinue to work with them as they are known throughout UK and have many otrices. I moved to
Petert)orough as they had an office there but I didn't know wh8t to do. l ￿nted a 3 bedroom hom8. p￿vate landlord,
with absolutely nothing in il olher than 8 cookerand a fridge Som8one pointed me in the dire¢lion of Ltving Keys and
I contacted Ihem spoke to Linda. 18xplairJed my situation 8nd she was so kind and comforting. The nexl day
she was at my door, with a refeffal forn for the ca￿ Zone. she look me thets I was delighled lo get a 3 piece
suite a double bed. a lable and Gh8irs all for ff￿e along with brand new bedding. I still needed so much as we
had come away empty handed, and Lind8 8nd Emma got on soci81 media. got in touch with CheiFshed Ladi8s and
COFJtacted the ChurGh that she èttends. Before I knew it the￿ were pols pans, dinner plates, kettle. tO8Ster.
microwave, MO￿ bedding. 8 chair and more... il just kept coming.
I willalways be graleful forLinda and Emma, as they w8re myAngels when I needed h81p. Words fail me, mygratitude
is so big for them. They supported me to attend 8n aPP8al to get one of my daughters in the school that was near
our home, and this too was successful. Gtsd has blessed me with amazing friends who h8d w8lcomed us andpthyed
and supported us wilh everything Thènk you from the bottom of my heart..
We firmly believe in Ihe powerof INved experience and know il give us capacily to gain an aCGur818 bnd deeperinsighl
into ourprocess8s and seThi¢es and 81s0 offers hope lo those at th8 Start of their joumey.
We a￿ reallypleased to say Ihal the team has grtrwn and we now have 5 volunleers. All oflhem with lived expenence
of domestic abuse/violence and all of Ihern dedicated in their ro18s of volunleer, making a diffe￿￿¢8 to the lives of
those coming through our doors. Lind8. our founder says
This is what Living Keys is all aboul. dedication,
commitment in making a difference. Volunt8ers have become famAly. They éts twly am2zing- seeing others grow
n confjdence and finally feelii?g satisfied with theirnew lives is awesome beyond words.

LIVING KEYS CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Impact
When we set up as a CIO, we created feedback foms lo review the impact on our service users, and lo ensure we
were makin9 continued improvements. We wanted to be sure we were meeting the needs ol survivors of dornestic
abuse and continue to support their long-term recovery. It Is important to us that we hear the voices of our service
users and have adapted to accotnmodate their needs. The feedback we received demonstrates this by..
100Q/o of beneficiaries were made to feel welcome when lirsl reaching out to Living Keys.
98°/o of beneficiaries state that Livino keys partially or fully mel their needs.
100°/o of beneficiaiies said it was really helpful to rneet otheis lacing similar challenges. as they previously
thought they were alone In this.
99¢/0 of beneficiaries said Il was helpful to meet with others facing similar experiences.
Some of the feedback comments we have received ovèr this last year highlights the positive impacl we have.
"I was very sceplical when I fitst walked the do0￿ of Liwng Keys. I think everyone fell the $8m8 on the day we
8fflved fcir the Freedom Progr&mme. The firsl session was an introduction to the course and Ihe facilitato￿ ol the
course. and getting to know each other. We We￿ offered a drink on arrival artd biscuits ancl we got our books and
my heart was pounding, thinking What8￿ you daing hets? Linda has such 8 gentle spiftl and voice, and I cotjldn't
believe it when sh& had shared that she had also been through abuse and herpassion is lo see others sel [￿e and
liv8 an abuse ff￿e life. Her passion shone through and the fallowing week I had no hang ups about attending the
course, I felt safe, I lelthe8rd, I fell accepted. I will be foreverg￿tefUl to Linda and herleam al Liwng Keys."(Freedom
Prograrnmel
"I have been away from the abuse foralmosl 5 years. 8nd I still got triggered and still fell neffvous about goirjg out 8nd
being 'a nonnal human being.. l attendecl the Drop In Seffvffjce and mel Living Keys wolunle8rs who made me feel so
W81come, I completed the fonns I needed to fill in and then I met Linda. What a iVOMANj Wh8t can I say 8bout
her.
a breathe of fresh air. 811 I can say she genuinely Ca￿S. sh8 js the real deal. I was inwited onlo the Domestic
Abuse Recovery Toolkit and il was th8 best Ihing l every did. I neverknew there We￿ str many women and child￿n
going Ihrough abuse, It ￿allY has changed n7y W8y of thinking. l am no longer8 "can t do" woman lo a .1 tran do this"
woman. I h8ve be8n so hard on myself. b18ming mys81fforevetything thal went wrong. . How wrong was l? Ineeded
to forgive myself and forgive the pe￿on trvho hanned m&, so I could move on and live 8n abuse free life.'For&v8
grateful" 11 (Dome51ic abuse Recovery Toolkitl
.1 knew I was in an abusive relationship, and I left many limes and went to tsfuge, but l always ended g(Nng back after
listening to his promises and lies. Believing thèt he would change. I did a Hope2Recovery course in Refuge, and the
cOu￿e r8&11y helped me to unde￿Iend that I hèd been coercively conlroll8d and that he will never change. I will be
leaving ￿f￿ge very 500n ènd moving lo Pelert>orough. I was so sU￿riSed when Linda advised thal sh8 lived in
Petertjorough and that I couldaccess furtherservic8s. I was thfilled to bits. and mysuppL>rt workeratBoslon Women's
Aid, said you in good hands wilh Linda, she will make sure you ats ok. I moved lo Peterborough, l accessed the
support with the Drop In Service thèt Living Keys provid8s was Lyiven a relerrnl to a plac8 called the Ca￿zQne.
who gave me fumilure formy home free ofchèrge. l also gol a couple of foodbank ￿ferna￿s whilst waiting for benefits
lo be put in place. I was really looked 8fter, ènd now I pop in every now and again, lo see ifthey need any help, as I
am once again, Wo￿1￿9. (after 5 years of heing stuck at home). I have my life bèck. Thank you to all at living keys
for all that you have done.

LIVING KEYS CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Future plans
We believe it is vi181 to provide long-tenn on-going support to our benefici8ries for as long as they may need. We
recognise the huge need for services that offer long-term support for those who have experienced domestic abuse
and look lo continue developing our service lo best suit that need.
To continue to provide free courses lo those who have or are living with domestic abuse.
Continue to provide the Drop In Service every Monday aflernoon, as this has become an invaluable to those
who attend. In the last year our drop in service has provided support to 76 ladies. The support inciuded
housing Issues, seeking work by using our Inlernel café in the drop in servi￿, budgetin9. emotional support.
releirals to carezone and loodbanks. Benefit form filling, support at meetings or COLJrts.
Living Keys wish to bling joy lo families that have been affected by domestic abuse and we did a day trip lo
Fetry Meadows, where families could have a picnic. kid5 can play in the paik, feed the ducks and go on the
pedaloes on the lake. It was great fun. We would like lo do something again next year.
We also plan to do some awareness events next year for'vvhite Ribbon Day
We also plan to celebrate our 3, Birthday as a Charity and invite other Agenaes, so we can network and
work together.
We also plan an evening of entertainment to raise funds for Living Keys.
Financial rèvièw
The charity has recorded a deficit of £16,812 in the year. Funds at the year end consist of £4,240 ie5tricted and
£3,896 unrestricted funds. The charity's financial regulations include a policy on maintaining reserves at 8 Sultable
level to meet any financial commitments on dissolution of the CIO. The Trustees confiftn that this objective w85 mel
throughout the year.
This year we have really struggled with funding, this is partly because Linda. the Founder ol Living Keys, had been
struck with breast cancer at the early part of last year. and had to go through Chemotherapy, surgery, and radiotherapy.
Although Linda has struggled with her health over the last year. she continues to strive to support others.
At the beginning of January Linda decided that the courses that Living Keys provides would be done Iiee, and no
salary from any funding as she wanted to make sure that the little that we had in funds would be spent on those who
needed the services. A meeting was called and although Trustees, were concerned about this, 8s well as Linda's
health, Linda convinced us to let her continue the courses, without a wage until such a tirne when the finances have
improved then can look at a salary once again.
We are now pleased that Linda 15 back full time 8t work. and ILJndin9 9r8nt5 have been put in and accepted and 2024-
2025 1$ 8 lol healthier than this last year.
The trustees have assessed the major risks to which the charity is exposed, and ale Satisf￿ed that systems ale in
place to mitigate exposure to the major risks.
structure, governance and management
The charity is a charitable Incorporated organisation Ino. 11948901 which was first reg15tered on 22 June 2021.
The trustees who served during the ye8r and up to the date of signature of the financial Statements were..
A Jewilt
M Harper
R Bl8kernore
K Harper
S Crosby
A Bannister
L Smyth
S Jewitt
IResigned 30 June 20231

LIVING KEYS CIO
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
L Smyth worked until the end of June last year. and sadly had to resign due to heahh issues and personal issues
arising. L Smylh has advised that she would like lo retum when she is in a better position.
Living Key5 continue to benefit from the support of an active group of Trustees.. many ol whom have experience that
is relevant to Living Keys work We rernain on the lookout for people with relevant experience lo join us. Each
prospective new tnembei will provide a CV and is then interviewed to ensure that there Is a good fit between Livin9
Keys and the prospective tFUStee's expectations and value5. We then invite suitable candidates to a Trustee meeting
and ask them lo present to the group who then vole in their election to the board. Following election, trustees spend
lime with Living Keys Manager 8nd othei staff to bring them up to speed with Living Keys work and on going activities.
All new Tiustees are encouraged lo use the wealth ol knowledge and resources from the Charity Commission and
others to inform themselves ol the role and respon51bilities ol being a trustee.
Day to day operations of the charity are managed by CEO Linda Huskisson land founderl. Linda now works with 5
volunteers to help her with day to day running of Living Keys.
None of the ttustees has any beneficial interest in the charrty. All ol the trustees 8ie rnernbers of the charrty and
guarantee to contribute £1 in the event of a windin9 LSP.
The trustees, report was approved by the Board of Trustees.
S Crosby
Trustee
Oate..

LIVING KEYS CIO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LIVING KEYS CIO
I r8POrt to the trustees tsn my exafnination of the financial statements of Living Keys CIO (the charity) lor the year
ended 31 March 2024.
Responsibilities and ba$1$ of report
As the trustees of the charity you are responsible for the preparation of the financial statements In accordance
with the requirements of the Charities Ad 2011 (the 2011 Actl.
I report in respect ol my examination of the charity's financial slalements carried out under section 145 01 the
2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity
Commission under section 14515llbl of the 2011 Act.
Independent examine￿8 statement
Your attention is drawn to the lact that the charity has prepared financial statements in accordance with
Accounting and Reporting by Chanties preparing their accounts in accordance with the Financial Reporting
Standard applicable In the UK and Republic of Ireland IFRS 1021 in preference to the Accountillg and Reporting
by Charities". Statement of Recommended Practice issued on 1 April 2005 which is iefeired to in the extant
regulations but has now been withdrawn.
l understand that this has been done in orderforfinancial statements to provide 8 trve and fair view in accordance
with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have cornpleled my examination. I confirm that no matters have come to my attention in connection with the
examination giving rne cause to believe that in any material iespect".
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act", or
the financial statements do not accord with those records.. or
the financial statements do not cotnply with the applicable requirements ctsncerning the fofrn and content
of accounts sel out in the Charities (Account5 and Reports) Regulations 2008 other than any requirement
that the accounts give a true and f8ii view which Is not a rnatter 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 tsrderto enable a proper understanding of the fi'nanual statetnents to be leached.
Kerry Hilliard ACA FCCA CTA
Institute of Chartered Accountants in England and Wales
Pnce Bailey LLP
36 Tyndall Court
Cornmeice Road
Lynchwood
Peterborough
PE2 6LR
Dated..

LIVING KEYS CIO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Rostricted
funds
funds
2024
2024
Total
Unrestricted Restricted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from..
Donations and
legacies
Charitable activities
Investments
3.097
4.524
2,700
5,797
4.524
19,095
3,864
14
14,830
33,925
3,864
14
Total income
7.629
2,700
10,329
22,973
14,830
37,803
endrture on..
Charitable activities
16,284
10,857
27,141
25,951
2,433
28,384
Gr05S trarisfers
between funds
Net lexpenditurellincome
for the yearl
Net movement in funds
22
{221
18,6551
18,1571
116,8121
12,9561
12,375
9,419
Fund balances al 1 April
2023
12,551
12,397
24,948
15,507
22
15,529
Fund balan¢e$ at 31
March 2024
3.896
4.240
8,136
12,551
12.397
24,948
The slalemenl of finan¢i818ctivities includes all gains and losses iecognised in the year.
All income and expenditure derive from continuing activities.
10-

LIVING KEYS CIO
BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Notes
Fixed assets
Tangible assets
11
648
865
Current assèts
Debtois
Cash at bank and in hand
12
2,548
5,896
2,522
21,941
8,444
24,463
Creditors.. amounts falling duè wlthin
one year
13
{9561
13801
Net current assets
7,488
24,083
Total assets less ¢urrent liabllities
8,136
24,948
Income lunds
Restricted funds
Unrestricted funds
14
4,240
3.896
12,397
12,551
8,136
24.948
The financial statements were approved by the Trustees_on
S Ciosby
Trustee

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policie$
Charity information
Living Keys CIO is a Charitable InGorpoiated Organisation registered on 22 June 2021 with the Charity
Cornrnission under charity number 1194890. The charity's principal office address is The GeorgeAlcock Centre,
Whittlesey Road. Peterborough, Cambs PE2 8QS.
1.1 Accounting convention
The financial staternenls have been prepared in accord8n¢e with the charity's governing document, the
Gh8rilies Act 2011 and the Chaiities SORP "Accounting and Reporting by Charities.. Statement of
Recommended Practice applicable lo ¢haiities preparing their accounts in accordance with the Financial
Reporiin9 St8ndard applicable in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191. The
charity is a Public Benefit Entity as defined by FRS 102.
The d)arily has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash
Flows.
The financi81 sl8tements have depatled from the Chaiities (Accounts and Reports) Regulations 2008 only to
the extent required to provide a true and lair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version ol the Statement of
Rewmmended Practice which is referred to in the Regulations but which has since been wilhdrawn.
The financial slaternents are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the neaie5t £.
The financial slalemenls have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the lime of approving the financial statements, the tiustees have a reasonable expectation that the ¢h8rily
has adequate resources to continue in operational existence for the foreseeable future. Thu5 the trustees
continue to adopt the goin9 ¢oncein basis of accounting in pieparing the financial slalemenls.
1.3 Charitable funds
Unrestricted funds afe available lor use at the discretion ol the trustees in furtherance of their Charitable
objectives.
Restricted funds are subject to specific conditions by donois as to how they may be used. The purposes and
uses of the restricted funds are set out in the notes lo the financial statements.
1.4 Income
Income is reco9nised when the charily is legally entitled to it after any performance conditions have been mel.
the amounts can be measured reliably, and il is probable that Inctsme will be received.
Cash donations ale recognised on receipt. Other donations are recognised once the charity has been notified
of the donation. unless performance conditions require deferial of the amount. Income tax recoverable in relalion
to donations received undei Gift Aid or deeds of covenant is recognised at the time of the donation.
No amounts are included in the financial slalements for services donated by volunteers.
Grant income is recognised according to the terms of each individual agreement.
12-

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is fecognised once there is a legal or constructive obligation to transfer economic benefit to a Ihird
party. It is pitsbable that a transfer ol economic benefits will be required in Settlement. and the amount of the
obligation can be measured ieliably.
Expenditure is classified by activity. The costs of each 8clivity are made up of the lolal of direct costs and shared
costs. including support costs involved in undertaking each activity. Direct oosls attributable to a single activity
are allocated direclly to that activity. Shared costs which contribute to more than one activity and support costs
which are not altribulable to a single a¢livity are apportioned between those activities on a basis con51slent with
the use ol resources. Central staff costs are allocated on the basis ol time spent, and depieciation chaiges are
allocaled on the portion ol the asset's use.
Expenditure is accounted for on an accruals basis.
1.6 Tangible fixed assets
Tangible fixed asset5 are init1811y measured 8t cost and Subsequently measured at cosl or valuation, nel of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuatiori of as5els less their residual values over their
Useful lives on the following base5'.
Computers
25Q/o reducing balance
The gain or loss arising on the disposal of an asset Is determined as the difference between the sale proceeds
and the carrying value of the asset, and is iecognised In the statetllent of financial activities.
1.7 Impairment of fixed assèt5
Al e8ch reporting end dale, the charity reviews the carying amounts of its tangible assets to determine whether
there is any indication that those assets have suffered an impairment loss. 11 any such indication exists. the
recoverable amount ol the asset Is estimated in order to detemine the extent of the Impairment loss lif anyl.
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Flnancial instruments
The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments, and Section 12'0ther
Financial Instruments Issues, ol FRS 102 to all ol its financial instruments.
Financial instruments are reeognised in the charity's balance sheet when the charity becomes party to the
contractual provisions ol the instrument.
Financial as5et5 and liabilities are offset. with the net atnounts presented in the financial statements. when there
is a legally enforceable light lo set off the recognised amounts and there Is an intention to settle on a net basis
or to Te81ise the asset and sellle the liability sitnultaneously.
13-

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policles
(Continued)
Basic flnancial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction
price including transaction costs and are subsequently carried at amortised cost using the effective interest
method unless the arrangement constitutes a financing transaction, where the transaction is measured at the
present value of the future receipts discounted at a market rate of inleiest. Financial assets classified as
receivable within one year are not amortised.
Baslc financial liabilities
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless
the arrangement ¢onslitLJtes a financing transaction. where the debt instrument is measured at the present value
f the future payments discounted at a market rate ol interest. Financial liabilities classified as payable within
one year are not amortised.
Debl instruments are subsequently carried at amortised cost, using the effective interest rate rn8thod.
Trade creditors are obligations lo pay ftsi goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts p8y8ble are classified as current liabilitie5 If payment is due within one year
or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction
price and subsequently measured at amortised ¢05t using the effeclive interest rnethod.
Derècognition of financial liabilities
Financial liabilities are deiecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benèfits
The cost ol any unused holiday enlillernent Is recognised in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is dernon5trably committed lo
terminate the employment ol an employee or to provide teimination benefits.
Critical accounting estimate$ and judgements
In the application of the charity's accounting policies, the tIU5tees are required lo make judgements, estimates
and assumptions about the carrying amount of assets and 11abililies that are not readily apparent from other
sources. The eslimales and aSsoc￿ated assumplions are based on historical experience and other factors that
are considered to be relevant. Aclu81 results may differ Irorn these estirnate5.
The estimate5 and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
eslimales ale iecognised in the period in which the estimate is revised where the ievi510n affects only that
period. or in the peiiod ol the revision and lulure period5 where the revision affects both cuirenl and future
periods.
14

o(nOOO
) f)
[L￿<￿z

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2024
Charitable activities
2024
2023
Couise lees and book sales
4.524
3,864
Investments
Unrèstricted Unrestricted
funds
funds
2024
2023
Interest ￿CeIVable
14
Charitable activities
2024
2023
Staff ¢0st5
Depreciation and impairment
Course materials
Travellin9 expenses
Staff training
10,280
217
1.595
702
10
18,070
291
1.689
27
385
12.804
20,462
Share of support costs Isee note 71
Share of governance costs Isee note 7}
8.380
5.977
5,317
2.605
27,141
28,384
Analysis by fund
Unrestricted funds
Restricted funds
16,284
10,857
25,951
2,433
27,141
28,384
16-

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs
Support Governance
costs
costs
2024
Stspport Gov•rnanee
Costs
costs
2023
Piintirig, postage ènd
stationery
Computer running costs
Rent
Insurance
Bank charges
Sundry expenses
543
1.198
5.400
448
10
761
543
1,198
5.400
448
477
620
3,150
333
477
620
3,150
333
761
735
735
Independ8nt examinei
fees
Legal and professional
Fundraising expenses
1,464
2,013
2,500
1,464
2,013
2.51YJ
582
2,023
582
2,023
8.360
5,977
14,337
5,317
2,605
7,922
Analysed between
Chantable activitie5
8,360
5,977
14,337
5,317
2.605
7.922
Goveinance costs Includes payments to the independent examiners of £1,464 12023.. £5821 for Independent
examination fees.
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits Iiom the
charity during the year.
Employees
The average monthly number ol employees during the year was..
2024
Number
2023
Number
Employment costs
2024
2023
Wages and salaries
10,280
18,070
All staff ¢o$1s in the year relate to remuneration of key management peisonnel.
There were no employees whose annual remuneration was more than £60.000.
17

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Taxation
The charity is exempt from lax on income and gains falling within section 505 of the Taxes Act 1988 01 section
252 of the Taxationof Chargeable Gains Act 1992 to the extent that these are applied lo it5 charitable objects.
11
Tangible fixed assets
¢omputeTs
Cost
At 1 April 2023
1,311
At 31 March 2024
1.311
DepTe¢iation and impalm)ent
At 1 April 2023
Depreciation charged in the year
446
217
At 31 March 2024
663
Carrying amount
At 31 March 2024
648
At 31 March 2023
865
12 Debtors
2024
2023
Amounts falling due within one year=
Other debtOTS
Prepayments and accrued income
43
2.505
161
2.361
2,548
2,522
13 Creditors.. amounts falling due within one yèar
2024
2023
Accruals and deferred income
956
380
18-

ov)No
4 0 ¢0
to (D
tDMO
) ¢0 o
ro *
rL
l<(LZ

LIVING KEYS CIO
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
15 Analysis of net assets between funds
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Total
2024
2023
Fund balances al 31
March 2024 ale
represented by..
Tangible assets
Current assetsllliabilitiesl
648
3,248
648
7,488
865
11,686
865
24.083
4,240
12,397
3,896
4.240
8,136
12,551
12.397
24.948
16 Related party transactions
There were no di5cIosable ielaled party transactions during the year.
20-