Charity registration number 1194890 LIVING KEYS CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 EST. 2021 LIVING KEYS CIO LEGAL AND ADMINISTRATIVE INFORMATION Trustees A Jewilt M Harper R Blakemore K Harper S Crosby A Bannister S Jewitt Key management pèrsonnel L Huski550n ICEOI Charity number 1194890 Prlnclpal address The George Alcock Centre lthittlesey Road Pelerborough PE2 8QS Indepèndont examiner Kery Hilliard ACA FCCA CTA LIVING KEYS CIO CONTENTS Pag• Chairman's stalemenl Truslees, report Indepènd8nt examinerfs report 10 Statement of financial 8Ctivilies Balance sheet 12 Notes to the financial statements 13-23 LIVING KEYS CIO TRUSTEES, INTRODUCTION FOR THE YEAR ENDED 31 MARCH 2025 Living Keys is a grassroots Charity that provides support to womèn and children who have experiènced domesti¢ abuse. Living Keys has been rvnning now for alrn05t 4 years, and was established by Linda Huski5$0n who has lived experience. her ex husband. After running away and esG3Plng the violence and abuse, found herself on the Slieels of London, homeless and alone and scared. Later She got into a furthèr ielationship. which resulted into bèing groomed into proslilulion as well as Violen￿ 8nd abuse. finding il really diffi¢ull lo es¢ape Linda eventually managed to Èscap& after running, for Ihe third tirne to safety. Linda has been out of hei abusive relationship now lor almost 40 years. She is now married to a man that totally supports her passion and dreams in rnaking a difference lo other5. In 2015, Ralph Turner, an Author and friend of Linda's had Ihe privilegelchallenge of writing Linda's story and her book can be lound on Amazon called "Cheating Death, Living Life Linda says 'After my story was out in book fon7F il opened many doors and I bec8me a speaker in conferences, churohes bringing awatsrtess of domestic abuse and the hamF it causes lo us merFlally and physically. I started a Gherished Group in November 2015 which is a coffee moming Tor women who are lost, alone, widowed, Bbusèd. During the Coffee mtrrnings we would have talks on things Ihat matter lo us, budgeting on a tight budget, talks on lear. freedom. monopause and so much mots.. also arts and cralls. In the same yeara pastor and friend fmm Hemel Hempsled asked if I had Irainffng lo facilNl8tE Frèedom Programme, I replied no, my name is on the list but no. nol yel. he said 'Linda we have a place right he￿ foryou, you must do 113e facilitalorGourse, we have one coming up and have a frpe space so come owerandioin us" I did, they even sorted out my accommodation and that week I beGam8 a lèeilitatorforthe Freedom Programme. Kingsgate Church which l am a member ol, allowed me lo have a Iree room $0 l ¢ould facilitale and stjpport women who hèvo be8n through abuse by providing Ihe f￿edoM programme Gourse During the pandemic, the slatislics fordomeslic abuse was extremely high, by 725%. Our homes are supposed to b& a safè place. bul lor many it became a pla￿ of fearand unGertainty and definitely not safe. We leamt how lo use 200m so we ¢ould sel up CoU￿eS on line, and I decided lo slep down from ffly cèreerand raise Living Keys as 8 Charity so we could concentrate on Ihis lull lime arFd provide a Se￿1￿9 that hèlps wtsmen not only gn)w bul to thrive ￿th an abuse free lifè.. Linda Huskisson Since Livin9 Keys carne into being, we have supported over 500 women on courses, through our drop in service or on workshops that are provided and COLJrses. Living Keys provide different ctrur5es which are totally free, and they are as follow5.'- Thè Frnedom Programme a 12 week couise that looks at the tactics of a perpelraloi, their belief5. how those beliefs are reinforced in our society today, how il effects us, the beliefs we may have shared, and then looking al the opposite ol a perpetrator that portrays as a healthy relationship. This course is nationally known and really etnpowers women to recognise that the abuse wa5 of no f8uII of their own but that of the one who chose lo abuse them New- The Freedom Programme for Teenagers- this is something that we want lo promote in schools and now looking for funding to be able to facilitate in schools in our region. Bnnging awareness earfy may prevent abusive relationships and hoping that prevention is better than cure. (new to us) Hope2Recovery Course- This couise is a e week course and is for those that are stuck in the cyde of abuse and concentrate5 on Coercive Control as many don't even know what this means. We also provide plans for leaving safely il and when they de¢ide lo do $0 and any lulure goals. Ilhis couise is also available for men who experience abuse and carried out online) LIVING KEYS CIO TRUSTEES, INTRODUCTION FOR THE YEAR ENDED 31 MARCH 2025 Domestic Abuse Recovery Toolkit 15 8 12 week Course and 1$ CBT based, whère beneficiaries work on themselves, challenging negative automatic thinking. self esleern. giounding lechnioues lo help through any tnggers. knowing who we are responsible for and our rights, affirmations the power of positive self talk. exploring passive, anger and learning lo be assertive in a positive way, setting boLJndaries and trust to protect ourselves and loved ones and future goals. Childrentyoung people DA toolkit- 8 week oourse ftsr children and young teenagers- once again. we want to oel this oul in schools when funding is available. Cherished Support Group- is held on Monday momings from 09."30-12.00 for all women and provides positive topics to talk about. arts and crafts Drop In Service- is held on Mondays from 13'.00-17".30 for all women. We support women in vaiious ways. pioviding an Inlemel café so ladies can update Cv's complete any on line forms for benefilslwork elc. Referrals lo Foodbank for those in need Refeirals for Care Zone, a local chaiily that provides free furniture lor those in need. Sign posl and walk with beneficiaiies to get the support they need. Couns•llin9- Is provided for those In need when Fijnding is available. Workshops- In the past we have had workshops on budgeting, debt, and soon wi11 be starting a workshop on mental health and well being. The Trustee's are really proud of the work that Living Keys have achieved, even through challenging times. when Linda was diagnosed with Breast cancer, and then having Irealmenl and operation, we are so pleased lo say that Linda is now in remission Hei illness did not stop her and she continued to work with women durino Ihis difficult time. We are pleased that Linda now has extra help with the work ol Living Keys and now has 6 volunteeis, 4 of which came through our courses. and now want to give back and make a diffeien¢e lo the live5 of olher5. Sharing their story and bringing hope to others. We were so pleased lo know that Linda was receiving an Award from BBC Radio Cambridgeshire'making A Difference" so well deserved and we hope that next year of a further"Kings Award. to announcè, as she has been nominated lor this. Sharon Cro$by Trustee D8ted.S. S.. 2e• LIVING KEYS CIO TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The truslees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance wrth the accounting policies set out in note I to the financial slalements and comply with the charrty's governing docurrenl, the Charities Act 2011 and"Accounling and Reporting by Charilies.. Statement of Recommended Practi￿ applicable to charities preparing theii accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective 1 January 2Q191" Objective$ and activities The charity's objécts arè th8 relief ol physical and mental distress by providing educational support to any person that has expenenoed dorneslic abuse We will achieve this by.. Supporting people to develop ¢onfidence in their abilrty lo ¢￿ate a new and brighter ILJture. lon line support for those in rural area51 emotional support. safety planning. sign posting. providin9 a drop in service and providing workshops on mental health and wellbeing Enabling people to move on from their past with a better well-being and new ways of thinking and behaving by providing therapeutic interventions SLJch as cognitive behavioural therapy based courses such as The Adult Domèstic Abuse Recovery Toolkit course, also counselling with a trained CBT Counsellor. Supporting people lo valuè thèmselves by understanding abuse and their experiences and have pride in their progres5 and achievements This is also done Ihiough providing flee Courses, such as the Freedom Programme INationally knownl and Hope2Recovery course Creating SLJPPOrt Networks and a sense of belonging - Cherished support Gioup. Freedom Hub. Diop in service. Activrties. Social media with private groups so clients can stay in touch in safety. WhalsApp private group5. SO groups who have iouineyed together can stay in touch and also know any updates of activitie5 that Living Keys provides, also providing zoom meetings for those in rural areas. Empowering Survivors to achieve a sense of purpose and potential by volunteèring. Poverty Relief - providing referrals to foodbank5. Carezone. also providing toiletrie$ and sanitary products, food that may have been donated to Living Keys. Providing a SWAP Shop as well Iwi¢e a year. Summer and Winter. The SWAP shop allows our benefiGiaiies to sort out their wardrobes and bring in whal is good condition and swap lor other iterns Ihal come in. Living Keys provide a person ￿nIred on going support for people who have been affected by domestic abu5el violen￿, whether hislorically or current. We believe that each person's experience is drfferent and we will value and listen to those differences, giving people support and choice in how they use our services. empowering them alld giving them tools lo go on and live abuse free lives and enabling thern lo recover and build confidence and seK- esteem Our ft)cuS Is on bringing tools ol knowledge and freedom lo th05e who have been w¢lim lo domestic abusel olence u51ng a Iiaum8 informed approach. Abused survivors face many difficulties when trying to rebuild their lives - going into refuge, moving into an aiea they don't know with little or nothing starting life over again. finance, child support, feeling isolaled and alone Many abused survivors who have gone into iefuge tsften have IDVA or Women's Aid speaalist support bul once Ihal supposends after the initial crisis, victims often feel lost and alone once again. We are cornmitted 10 5UPPtsrting our clients achieve long term recovery. We believe this requires a combination ol interventions which we deliver In a variety ol ways with our online and faoe lo fa￿ courses. SUPPOrt Groups, Freedotn Hub - where we go out into the iural communities to bring awareness and support ¢0 those who need it, Drop In Service and workshops. Also ¢ounselling when funding is available. The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the ¢hanly should vndertake for the public benefit. LIVING KEYS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Achlevèmènts and perfomiance This last year Living Keys provided 9 x Freedom Piogratnrnes face lo lace and online (thi5 15 not in¢ludè the courses we facilitate for Women's Aid Bostonl, 4 Hope2Recovery courses in Refuge and wilh a mental health and wellbeing group called Sunflower in Spalding. We also provided 5 x Domestic abuse recovery toolkil courses, 2 of which was evening courses for those that are un8ble lo attend during the day due to work comrllilmenls. We also continue to provide a coffee morning called Cherished and we will be celebfaling 10 years of Cherished this year which is a great achievement. Last year we had a Couple of workshops which included mental health and wellbeing. Menopause Workshop and Debt management, leaming how to bLJdget and save. Living Keys also provided 2 SWAP SHOPS in the last year. One lor thè summer and then a winter onè. The SWAP shop allows people to attend with carrier bags. pay £5 to gel in and Ihen they can exchange their Items foi other items they needlwant totally free of charge. The Winter SWAP Shop was awes(>me. many of our ladies 5tiuggle near Christmas for Christmas Presents for their children, some pregnant mums needèd clothing for their new born Child when the child arrives. We put out a post lor toys and was oVe￿helmed with the generosity ol people donating. Even Primark donated lols of items, children 5 PJ'S and women's. socks, children's sweat shirts and jumpers. duvet covers brand new and bedding. 11 was truly amazing and many of our women went home wilh a great big smile as they managed to get items to wrap for Christmas. We are so Ihankful lo all who donaled. Donation received frorn Manager, Kaylee at Primark. LIVING KEYS CIO TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 MARCH 2025 Living Keys also atlended "While Ribbon" Day, remembenng those who have been Ihiough dorneslic abuse and met the Mayor and Mayoress of Peterborough. We were joined by Peterborough City Counol and also IDVA learn, Women'g Aid and Refuge. Living Keys also celebrated their Birthday as a Charrty and invited olhei Agencies lo come and have a stall with infomialion on their services. and Linda and Volunteer, Emma who both have lived experience ol domeslic abuse. 11 was a wonderful day anLI many agencies allended, including Rape Crisis, Hope Into Action, Women's Aid. and more. Linda had also asked her volunleers if they wished to share their stories on Card. They didn't need lo lalk and Linda had many volunteers come forward for this who have been through her COLJrses. Each Dne, carlle in holding a card up as to where they were and then turned il over, lo show where thèy are now. It was very impacting and not a dry eye in the room. Each Volunteer came in holding card up with b8ck ground music of Whitney Houston 'There can be miracles if you believe S RAD NO Here is another im aclful iclure that onè of our ladies did.... LIVING KEYS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We 8re so proud to thow that Linda had re¢eived "Making A Difference BBC Radio Cambridgeshire Award in 2024 and has now been norninated for a "Kings Awaid.. Events wefe also raised lo r8ise funds for Living Keys including a Rum & Reggae evening which really was a fabulous night and after taking out expenses ol hall hire. band hire (live bandl we raised jusl over £500. Pèlerborough Soroptimisl Ladies Group chose Living Keys as their Fund Raiser of the year along with Little Miracles and have now been Invited lo their AGM 50 they can piesenl us wilh a cheque for what Ihey raised. whi¢h will be on April 28th Living Keys also continue to facilitate courses lor Boston Wornen's Aid and Enfield Women's Centre a5 a sub contract We have carried out 3 courses for the year with Enfield and 4 Freedom Programs lor Boston Women's Aid and a further 3 Hop62R8covery courses In Refuge and a further one with Sunflower Group for women. (Sunflower Group is new to us) Our Referrals come from various agencies such as IOVA, Women's Aid. IMPAKT Housing, Social Subscribers. Pelerborough City Council. Social Services, Police, GP'S, M8ntal Health and ladies can also sell refer on our websile. Linda was invitèd lo be a speaker for Boslon Women's. Aid AGM and rnade some great connections there. one ol whi¢h had inlortned Linda that domeslic abuse is rile in rural area's and there has been little or no 5UPPOrt. The lady gave Linda some contacts ol Councils who have housing In rural area's and Linda was able to gel funds from Lottery Community Fund and used this to provide support and leach out lo those in rural area's. We did this by providing pop up stalls and chatting lo Ihtsse who fjeeded support. From this we were able to set up zoom support. also courses on zoom lo help thern understand that domeslic abuse in not normal and also provided safely plans should they need to leave their partners al any time. Linda has attended Domestic Abuse Foiums, where various Agencies come together and discuss challenges and share what services are being provided and how to refer to these services. Linda has made a big impact and built up a great relationship with other Agenaes and is now Guest Speaker at Ihe next conference which will be held in June this year. Voices of lived èxperi&n¢e We continue to recognise the power of lived experience in shaping our service and our staff and volunteers have lived experièn¢e and most are ex service users. who now have a passion lo help support others. Bianca's Story- Volunteer I came to Living K&ys after beiiFg violated by my abus9r who not oi)ly became violent, but Ined lo strangle me. I needed help as I loved this and I thought he loved m8 This happened because I didn't agree with something Ihal he said an(1 he got really defensive and tumed on me My IDVA support worker ￿le[red n7e lo Living Keys and l joined their Ireedom progr8n7. although it was a littlè triggefjng, as everylhing was fresh at thal lime, I conlinued and Linda has such a gr8al way of ￿aSsuring people ènd is so empallielic and I really love her for this. l asked if I could do the coursg again, aRJd Ihe reply was, "you can dci it as many times as you nèed loo" so I signed up again and did it è tin7e which seemed easier this time round I then signed up for the C8T Based course called Domestic Abuse Recovery Toolkit an(1 loved every minule ofil. We were Ghallenged lo Improve our sélf-esleem, ourconfidei3ce. I personally like the posilive affirmations that we have lo write our aiid ￿3￿ loud. I wanted lo give back so l asked if i Gould sign up to b6 a volunteer and I had an intervi&w aftjd DBS checks with LI￿da ai)d once my DBS can7e Ihrough, I was abl8 lo woth with them. I now volunlfjer and help Linda with the F￿edOM Program lor 8oslon Women s Aid. I help out 8t Ihe dmp in seNice and also set up an 8 w&8k simple coursè. on Health and Wellbeing and with Linda we pul it all l0961her and now wn a wothshop call8d 'Menlal health and Wellbeing- bom to thrive,. Working ¥vith Living Keys has given me the confid6noe lo apply lor work and I wanted to woik within the menlal hèallh Services. I got an ifjlervi8w and now I have been offe￿d part lime work. l am Gurreftitly training now for the rolè as a Peer support woth&r for meiital health and will Gontinue to volunteer wilh Living Keys. I will be forever graleful lo Linda and lo the resl ollhe voluntee￿ for being a part of Living Keys fèmily. LIVING KEYS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Some of ihe feedback from our previous courses, ' When l firsl walked through the doors of Living Keys, I was so scafrEd, I didn'l know what lo expect, I was sCa￿d to Sha￿ wh81 h8d h8ppen8d lo me Linda has SUGh a 9￿al aura about her, thal she ￿allY made everyone feel welcomed 8nd valued. Slje shared that she had lived experience 0170 yeats and Ihis is the rgason why she does what she does. Not only did I leam that Ilie abiise was not my lault, I made some amazing friends and now we meet up every T(Jesday, for a comee and get togetherand we continue ltr do so. Thank you Living Keys, for being 8 P8rt ofihe ch8nge in my life. I feel much stronger, I feel loved and wanled.. (Freedom Program) "I relt I had fFowhere lo tum and lived in a prison kwth a man that constantlyput m8 down and made me feel small. I didn t even know his bghavior wès abusivè. I was going lo my loGal shop in Crowland and saw a pop up by Ihe hall about domèstic èbuss. I went in and the￿ was this lady with a 9￿81 big smile and she greeted me, made me a cuppa 8nd sal with me. I told her I wasn't sure if I was in an abusive ￿l￿110ns￿ip as my husband has never hil me... and explained what was happening. Linda gave me a Questionnèire W￿1h a tick box. and most of the oueslions I answe￿￿ wès Yes. I then recognised that I wasn't going mad, that I was an abusive f81atioftJship. Linda n7&t with me a lew limes after o(Ir meeting via zoc)m, when my partner was al woth. I made a deci&on thal I wanted lo leave the relationship after he called my 5 year old son tsally homble names Linda helped me lo sel up a plan lo leave safely. w0￿1n9 with women s aid as well, we were able to gel a place in refuge. I was so scared. bul Linda gtst me lo th& trairt slation. paid for somè lunch for mè and 2 ¢hildren. ènd wav6d us good byè on th8 Irain. Sh8 Gorilinued to m6el up trwth me on zoom forthg nexl few weeks, until I got thè right support in place. I was able to Gomplele the FTredom Program on line and Ihen Domestic abuse ￿COvery toolkit zoom. And now l am ￿hOuSed, In a lovely loG81io￿ wilh a good sGhool for my children, l am free to be me, free lo enjoy being 8 mum instead of constantly being pul down in Iront ofnFy children. I will forever be g￿teful lo Liviiig Keys- Life Changing experien￿ that I will never forget and will definilely recommend to others." (anonymousj Future plans We believe it is vital to provide long-term on-going support to our beneficiaries for as long as they need. We recognise the h(Jge nèed lor services that offer long-lerm support for those who have experience domestic abuse and look to continue (Jeveloping our service lo best suit that need. To continue to provide free COL*rse to those who have or are living with domesti¢ abuse. Continue to provide Drop In Service every Monday afternoon. as Ihis has becotne Inv8lu8ble Its those who attend. In the last year our drop in services has provided support to 83 ladies. The 5UPPOrt in¢lkJded updating Cv's so they can look for employment, getting ID foi bank accounts, Referrals lo loodbank and Carezone, housing issues, (we have a lady from IMPAKT attend our drop In every 2nd Monday of the Month, support with completing on line forms lor benefits, etc., emotional support. Pamper and Prosec¢¢ Night lor Ladies on July 4 Setting up a drop In service for families that have grown up childreri living with abuse. This came about after there had been a few calls trom parents who just nèed to find someone lo talk too and gel advise. Linda is currently talking to Kingsgate Community Church. where she 15 a membei and discussions are taking place lo see il this will work. Looking to do this on monthly basi5 and Il successful we may go l(> fortnightly or weekly drop in. Guesl Speaking al events Including the Peterborough Domestic Abuse Conference in June this yeai. Linda has been nominated for a Kings Award, she has had her first assessment by Riz Rahernlulla, who is Ihe deputy Lord Leuitenant ol Cambridgeshire and this is now going through to the next iound ol assessments, and we do wish Linda all the best as she deserves lo be recognised for the 8m8zing work she does. fund raising event. Set up a FUN DAY for all ladies from our services, with their children, at Ferry Meadows, lor a farnily fun day with games, prizes etc. SWAP SHOP- summer and winter event. International Women's Day- event in March next year. LIVING KEYS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 White Ribbon Day- 16 days of Awareness of Abuse. bringing awareness in cc>mmunilies. Working with Groups ol young ptrtsple who have been In ¢aie and now leaving care to live in the world. Our subject is Healthy Telalionships and avoiding abuse by recognising red flags. Through Pelerborough City Council. Continue lo promote and make good ¢onneclions lo olheis In the same field ol work and m3ke a difference in the lives ol others. Apply lor Grants and Funds. Financial review This last year we have been blessed with funding to be able lo continue the work ol Living Keys. Cambridge Gornmunity Fund Grant £20.000 restricted funding for Office Rent Iof 2 years Ilhis is now 2￿ yearl, Drop In SeNice and volunteer mileage. National Lottery Community Fund had provided £14.300. restricted, which was used lo go out into rural area's bringing awareness. signing up lor courses to those in need. Freedom Program, Domestic Abuse Recovery Toolkit, Hope2recovery lin relugel also for Iiaining of another facilitator lor the Freedom Program, Domesti¢ Abuse Recovery Toolkit, so we can covei more courses, as our wailing list has soared, and volunleer training. Hedley Trust- restricted lor materials for Courses, books, joumals. prinling handouls etc. reslrieled. Peterborough City Counul £3.000 for office expenses. restricted. Charities Trust £500 unreslricled. Kingsgate Community Church- £1.OOQI uniestricted. Living Keys 500 club - still a work in progress - we need 500 people to 51gn up for £2.00 per month. We have 9 members that are paying more than £2.00- the most bein9 £20 per rnonth which we are so grateful for. 500 club- Living Key £822.00. Other Donationslevenls fund raised £2365.48 Although the Accounts are not as how we would like them to be. we a￿ mu¢h better than last year's accounts. This was due to Linda, struggling with health issues with Breast Can¢er Now, thankfully in remission. The charity's financial regulations include a poli¢y on maintaining resetwes at a suitable level to meet any financial commitments on d￿Ss01u1lon of the CIO. The Tiuslees confirm thal this objective was met through the year. This year. although we have struggled with funding and grants, we thank those whom we re¢e1ved grants from, their gener051ty has really helped us 10 5UPPOrt and make a difference lo so many women. You ale part of this. and wilhoul our generous funder5 we wouldn't be able lo carry out the work we do. The trustees have assessed the major risks lo which Ihe charily Is exposed. and are satisfied that systems are in place to mitigate exposure to the maioi Ilsks Structure, governan¢e and management The ¢harily is a charilab1e in¢orporaled organisation Ino. 11948901 which was first regisleied on 22 June 2021. LIVING KEYS CIO TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees who seNed during the yeaf and up to the date of signaluie ol the finanual $latemenls were. A Jewitt M Harper R BlakeFnofe K Harper S Crosby A Bannister S Jewill We are currently looking for more Trustee's to come on board wrth experience in Safe Guaiding. Finance this will be advertised with PeterbDrough Voluntary Services and on our website. Living Keys continue Its benèfit from the support of an aclive group ol Trustees.. many of whom have experience that is relevant to Living Keys work We remain on the lookout for people with relevant experience to join us. Each prospective new member will provide a CV and is then interviewed lo ensure thal there Is a good fil bètween Living Keys and the prospective Iruslee'5 expectations and values. We Ihen invite suitablè eandidates to a Trustee meeting and ask thern to present to the group who they are and what skills they have and then vote in their electiori to the board. Followin9 election. trustees spend time with Living Keys Manager and other staff to bring them vp lo speed with Living Keys mana9èr and other slafflvolunteers lo bring them up to speed wrth the work ol Living Keys and on going activities. All new Trustees are encouraoed lo use the wealth ol knowledge and resources fiorn the Charity Commission and others lo inform themselves ol the role and responsibilities ol bèing a trustee. Oay lo day operations ol the charity are rnanaged by CEO Linda Huskisson land founder). Linda works with 6 volunteers lo help her with day to day running of Living Keys. None of the trustees has any beneficial interest in the charity. All of the trustees are membeis of the ch8rrty and guaiant8e to contribute £1 in the evenl of a winding UP. The truslees. ieport Was approvèd by the Board of Truste8s. S Crosby Trustee Dale.. S...S... .2.•."￿. LIVING KEYS CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVING KEYS CIO I report to the trustees on my examination of the financial statements of Living Keys CIO Ilhe charilyl lor the year ended 31 March 2025. Re$ptsnsibilities and ba515 Of report As the trustees of the ¢harily you are responsible for the preparation ol the financial slalements in accordance with the requirements of the Charities Act 2011 (the 2011 Act). I repori in respect ol my examination ol the chaFlty's financial slalements carried out under section 145 of the 2011 A¢1. In carrying out my examination I have followed all Ihe applicable Directions given by the Charrty Commission under section 14515llbl ol the 2011 Act. Independent èxamin•rfs statement Your attention is drawn lo Ihe fact that the charity has prepared financial slalemenls in accordan￿ with Accounting and Reporting by Charities preparing their aecounts ifi accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021 in preference to the Accounting and Reporting by Chanties.. Slalement of Recommended Practice issued on 1 April 2005 which is referred to in the extant iegulations but has now been withdrawn. l understand that this has been done in Ofdef for financial statements to provide a true and f8ir view in accordance with Generally Accepted Accounting Practice effecl*ve for reporting periods beginning on or after 1 January 2015 I have completed my examination. I confirm Ihal no malleis have come to my attention in connection with the examination giving me cause lo believe that in any matenal re5pe¢t'. accounting records were not kepl in respect of the charity as required by section 130 of the 2011 Acl,. or the f1nancia1 statements do not a￿Ord with those records, tsi the financial statements do not comply with the applicable requirements ¢onceining the lorm and content of accounts set out in the Charities (Aceounls and Reports) Regulations 2008 other than any requirement that the accounls give a true and fair view which is not a maitei considered as part of an independent examination. I have no eonTrrns and have come across no other rnatlers in conneolion with the examination to whtch attention should be drawn in this report In order to enable a proper understanding ol the financial slalernenls lo be leached. Kerry Hilliard ACA FCCA CTA Inslilule of Chartered Accountants in England and Wales Price Bailey LLP 36 Tyndall Court Commerce Road Lynchwood Pelerborough PE2 SLR Dated.. ials{IF 10- LIVING KEYS CIO STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unresthcted Rèstrlctèd funds funds 2025 202S Total Unrestricted Rèstrlcted funds funds 2024 2024 Total 202S 2024 Notes Income from: Donations and legaaes Ghaiitable activities Other trading activities Investments 2.999 10.975 25.807 28.806 10,975 3,097 4,524 2,700 5,797 4,524 1,854 13 1,854 13 Total income 15,841 25,807 41,648 7,629 2,700 10,329 enditufe on- Raising funds 1,505 1,505 Charitable aclivilies 9,781 20.387 30,168 16.284 10.857 27.141 Total expenditure 11,286 20,387 31,673 16.284 10.857 27.141 Net in¢omellexpenditurel for the yearl Net movement Sn funds 4,555 5.420 9,975 18.6551 18.1571 11S,8121 Fund balances at 1 Apnl 2024 3,896 4.240 8.136 12,551 12.397 24,948 Fund balances at 31 March 2025 8.451 9.660 18,111 3,89S 4,240 8,136 The slalemenl of financial activities incluLle5 all gains and losses recognised in Ihe year. All income and expenditvre denve from continuing actiwlies. LIVING KEYS CIO BALANCE SHEET AS A T31 MARCH 2025 202S 2024 Notes Fixed assets Tangible assels 13 728 648 Current assets Debtor5 Cash 81 bank and in hand 14 5,308 26.690 2.548 5.896 31.998 Cr•ditOf5= amounts falling due within one yèar 15 114,6151 195S} Net current assets 17,383 7,488 Totsl a$sets less current liablllties 18,111 8.136 Income funds Restricted funds Unreslricled funds 18 9,660 8,451 4.240 3,896 18,111 8,136 The financial statements were approved by the TIu5tee5 on .S,.S,..7a S Crosby Trustèe 12 LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ountin9 policies Charity infomiation Living Keys CIO is a Charitable Incorporated Organisalion registered on 22 June 2021 with the Charity Commission under charily nurnbei 1194890. The charity's Pfincipal office address is The George Alcock Centre, Whittlesey Road. Peteiboitsugh, Cambs PE2 8QS. 1.1 A¢¢ounting convention The financial slalemenls have been prepared in accordance wrth the ¢harity's goveming document, (he Chaiities Act 2011 and the Chaiities SORP "Accounting and Reporting by Charities Statemenl of Recowmendèd Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandaid applicable in the UK and Republic ol Ireland IFRS 1021" (effective 1 January 20191. The charily is a Pub11c Bentrfit Entity as defined by FRS 102. The charity has taken advantage of Ihe provision5 In the SORP lor charities not lo prepare 8 Statèmènt ol Cash Flows. The financial slatemenls have departed from the Charities (Accounts and Reports) Regulations 2008 only lo the extent required lo provide a true and fair view. This departure has involved following the Statement of Recommended Piactice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulalions bul which has since been withdrawn. The financial slalemenls are prepared in sterling. which is the functional currency ol the charity. Monetary atnounls In these financial staternents arè rounded lo the nearest £. The financial statements have been prepared under the historical Cost convention. The princApal accounting policies adopted are Sel out below. 1.2 Going concern At the time of approving the financi81 slalèments, the trustees have a reasonable expectation Ihat the charity has adequale iesources to conlinue in operational exislence for the Iofe5eeable future. Thu5 the trustees continLJe to adopt the going concern basis of accounting in preparing the fillancial statements 1.3 Charitable funds Unrestrided funds are available for use at the discretion of the trustees in furtherance trf their charitable objectives. Restricted funds are subject to specific cond1tions by donors as to how they may be used. The puiposes and Uses ol the restricled funds ale sel out in the note5 to the financial statements 1.4 In¢ome Income is recognised when the charity is legally enlrtled lo it after any performance conditions have been met. the amounts can be measured reliably, and Il Is probable thal income will be ieceived. Cash donations are recognised on reoeipt. Other donations ale recognised once the charity has been notified of the donatitsn. unless performance conditions require deferral ol the amount Income tax recoverable in relation lo donations received under Gift Aid or deeds of covènant is recognised al the lime ol the donation. No amounls are included In the financial slalements foi services donated by volunteers. Grant Income is recognised according lo the terrns of each individual agreement. 13 LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued) 1.5 Expènditure Expenditure is rècognised once there is a 5egal or construclive obligation to transfer economic benefbt to a third party. It is probable that a Iian51er of ewnomi¢ benefit$ will be reqUI￿d in settlement. and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each 2Ctivity are made up of the total ol direct costs and shared ¢osls, including support costs involved In undèrtaking each activity. Direct costs attributable to a single activily are allocated directly to that activity Shaied costs which contnbute to more than one activity and support costs which are not attributable to a single activity are apportioned be￿een those activilies on a basi5 ¢onsislenl with the usè ol ièsources. Cential staff costs aiÉ allocated on the basis of time spent, and depiecialion chaiges ale allocated on the portion ol the asset's use. Expenditure is accounted for on an accruals basis. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at ¢ost or valuation, net of depreciation and any Impairment losses. Depreciation is recognised $0 as lo write off the ¢osl or valuation of assets less their residual value5 over their usÈftJl lives on the following bases.. Computers 25°/0 reducing balance The gain 01 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 15 iecognised in the statement of financial activities. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impaiiment loss. If any such indication exists, the recoverable amount ol the asset Is estimated in order to determine the extent of the irnpairmenl loss lil any). 1.8 Cash and cash eqLsivalents Cash and cash equivalents include cash in hand, dèposits held al call with banks, other short-term liquid investments with original malurilies of Ihiee months or less, and bank overdrafts. Bank overdrafts are shown wrthin borrowings in ¢urrenl liabilities. 1.9 Financlal Instrum•nts The charity has elected lo apply thè pitsvisions ol Section 11 '8asic Financial Instruments, and Section 12 'Olher Financial Instruments Issues, ol FRS 102 to all of it5 finanrjal Instruments. Financial instruments are recognised in the Chaiily's balance Sheet when the charity becomes party to thè contractual provisions of the Instiurnenl Financi31 assets and liabilities are offset. with the net amounts presented In the financial statements, when there is a legally enfoiceable right lo sel off the recognised amounts and there is an inlention to settle on a net rjasis or to realise the asset and settle the liability simultaneously. 14- LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 A¢¢ounting policlès Icontinuedl Basic financial assels B8si¢ financial assets, which include debtors and cash and bank balances, are initially measured al transaction price includin9 transaction costs and are subsequently ¢ariied al amortised cost Ljsing the effective interest method unless the arrangement conslilutes a financing IransaGtion. where the transaction is measured al the present value ol the future receipts discounled at a market rate of interest. FinanGial assets Classified as reTrivable within one year are not amortisÈd. Basic financial liabilities Basic financial liabilities. including Creditors and bank loans are initially recognised al tran58¢1ion piice vnless the arrangement conslitules a Iinancing tiansaclion, where the debt instrument is measured at the prèsent value ol the future payments discounted al a maiket rate of interest. Financial liabilities classified as payablè within one year are not amortised. Debt instruments are subsequently carried al arnortised cost. using the effecliv@ interest rate method. Trade creditors are obligations lo pay for goods or semces that have been acquiied in the ordinary course of operations from suppliers. Amounts payable ale classified as current liabilities if paytnent Is due w51hin one year or less. 11 not, they are presented as non-currenl liabililies. Trade Cfeditors are recognised Initially at tr3nsaction price and subsequently measured at amortised cost using the effective interest method. Derecognition off financial liabllities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cosl ol any unused holiday enlillement is recognised in the period in which the employee'5 serviTrs are received. Teimin81ion benefits are recognised immediately as an expense when the Gharily is demonstrably comrllitted lo termin8te the employmenl of an employee or lo provide termination benefits. 1.11 Retirement benefits Payments to defined contribution ietirement benefit schemes are charged as an expense as they fall duè. Critical accounting estimate5 and judgements In the application of the charity's accounting policies. the trustees are required to make judgements. estimates and assumption5 about the carrying amount of assets and liabilities Ihal are not readily apparent from other sources. The estimate5 and associaled assurnptions ale based on historical experienGe and other factors that are considered to be rèlevant Actual results may differ from these estimates. The estimates and underlyin9 assumption5 ale reviewed on an ongoing basi5. Rev¢sions lo accounting eslimales are iecognised in the period in which the estimate is revised where the revision affects only Ihal period, or in the period ol the revision and future periods whère the revision affects both current and lulure periods. 15- 0￿￿00 tooo 0￿0 J c LL LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable acti¥ltl•s 2025 2024 Course lees and book sales 10,975 4,524 Other trading activities Unrestricted funds Total 2025 2024 Fundraising events 1,854 Inve$tmÈnts Un￿StrICted Unrestricted funds funds 2025 2024 Interest receivable 13 Raising fund$ Unrestrittèd funds Total 2025 2024 Fundraisin and ublicil Staging fundraising events 1.505 1.505 17 LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2025 Support costs Support Governance osts ¢o¥ts 2025 Support Gov¢rnane• costs costs 2024 Printing, poslage and slationery Computer running cos15 Rent Insurance Bank charges Sundry expense5 1,184 1.239 5.962 449 1.184 1.239 5.962 449 543 1.198 5.400 448 10 761 S43 1,198 5,400 448 10 761 1,704 1.704 Independent exarniner fees Legal and professional Fundraising expenses 1,986 531 1,986 531 1,464 2,013 2.500 1,464 2,013 2.500 10,S43 2,517 13,060 8,360 5,977 14.337 Analysed between Charrtable activities 10.543 2,517 13.060 5,977 14,337 Governance costs indudes payments to the independent examineis of £1.98612024". £1,464) for indepèndent examination fees. 10 Trustees None ol the trustees lor any persons connecled with them) r￿1Ved any remuneration or benefits from Ihe charity during the year. 11 Employe The average tHonlhly number ol employees during the year was". 2025 Numbèr 2024 Number Employment costs 2025 2024 Wages and salaries Other pension cost5 11.610 121 10.280 11.731 10.280 AIS staff costs In the year ielale lo iemuneration of key management personnel. 19 LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Charitable a¢tivitie$ 2025 2024 Staff costs Oepreciation and impaimient Course materials Travelling expenses Staff training 11.731 210 1.664 1.999 1.304 10.280 217 1.595 702 10 17,1D8 12.804 Sharè of SLJPPOrt cosls Isee note 91 Share of governance costs Isee note 91 10,543 2,517 8.360 5.977 30,168 27.141 Analysis by fund Unrestricted funds Restncted funds 9,781 20,387 16.284 10.857 30.168 27,141 18- LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 11 Employees Icontinuèdl Theie were no employees whose annual remuneration was more than £60,000. 12 Taxation The charity is exempt from tax on income and gains falling within section 505 01 the Taxe5 Act 1988 or se¢lion 252 01 the Taxationof Chargeable Gains Acl 1992 to the exlent Ihat these are applied to its charitable objects. 13 Tangible fixed assets Comput¢rs Co¥t At 1 April 2024 Additions 1,311 290 Al 31 March 2025 1,601 Deprèciation and Impalm)Ènt At 1 April 2024 Deprec1ation charged in the year 210 Al 31 March 2025 873 Carrying amount At 31 March 2025 728 At 31 Mar¢h 2024 648 14 Debtors 2025 2024 Amounts falling due withln ono year.. Trade debtors Other debtors Pièpaymenls and accrued income 2,456 240 2,612 43 2,505 5,308 2,548 15 C￿dItOrs- amounts falling due within one year 2025 2024 Notes Deferred income Accruals and deferred income 16 13,693 922 956 14.615 956 -20- LIVING KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Deferred income 2025 2024 Other deleFie