LIVING KEYS CIO ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 £ufy ef EST. 21)21 Th• Klng's Award fot Voluntary S•rvic•
LIVINGS KEYS CIO LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Seal A Bannister A Pastor K Harper S Corsby S Pastor R Bl8kemore M Harper Kèy managèmènt personnel L Huskisson ICEOI Charlty number 1194890 Principal address The George Alcock Centre Whittlesey Road Peterborough PE2 8QS Independent Examiner Kerry Hilliard ACA FCCA CTA
LIVINGS KEYS CIO CONTENTS Page Trustee's introduction Trustee's report Independent examiner's report Statement of financial Siabilities Balance sheet Note5 to the financial stalemenls 13-23
LIVINGS KEYS CIO TRUSTEE'S INTRODUCTION YEAR ENDED 31 MARCH 2026 A Message from the CEO- Llnda Husklsson As Founder and CEO of Living Keys, l am incredibly proud of all that has been achieved during the year ended 31 March 2026. This has been a year of gr0h, recognition and Gontinued commiiment to supportin9 women and children affected by domestic abuse. Every woman who walks through our door5 brings hef own story, her own Courage and her own hopes lor Ihe future, and it r8mains a privilege to stand alongside them as they begin to rebuild their lives. This yeai, Living Keys has continued to providè education, encouragement, pr8¢ti¢al support and a safe space where women can feel heard, believed and accepted. We have seen the impact that Irauma-inlormed support can have, not only in helping women understand the dynamics of abuse. but also in helping them rediscover Gonfidence, self-worth and hope. Recèiving The King's Award for Voluntary Service was a very special moment lor Living Keys and 8 recognition of the dedicotion ol our Trustees, staff, volunteers and supporters. 11 reminded LJS that the work we do matters, and that when people come together with compassion and commitment, lives can be changed. I would like lo give heartfelt thanks lo our TrLJstees, volunteers, funders, regular donors, partner agenciès and everyone who has supported Living Keys throughotjt the year. Your generosity, enrouragement and belf in our work make it possible for us lo continue reaching women who may otherwise feel alone. As we look ahead, our commitment remains the same.. lo offer support, education and hope lo w(>men and children affected by domesti¢ abuse, and to continue working with others lo butld safer, slronger and more understanding communities. Linda Huskisson CEO
LIVINGS KEYS CIO TRUSTEE'S REPORT YEAR ENDED 31 MARCH 2026 Living Keys is a Erassroots charity that w35 established In June 2021. Linda Huskisson, Founder and CEO ol Living Keys. left her long-standing career as a support worker lor VLJlnerable adults to explore ways of providing support and education for women and children who have experienced the trauma ol domestic abuse and violence. Having also experienced domestic abuse herself, and having lived in lear for 10 years, Linda now dedicates her life to empowering women who have been through abuse not only to survive, but to thrive within their communities. Living Keys also works with agencies carrying out similgr work and has built trust and strong relationships with the IDVA Team Ilndependent Domestic Violence Advisers), Women's Aid in Pelerborough and Boston, and departments within Peterborough City Council. ineluding Social Services end Adijlt Social Care. Living Key5 ha3 also been involved in the training of new police officers and had the opportunity to contribute to domestic abuse training at Hatfield. Living Keys Also provided tr8ining to Housing Needs at PeterborouEh City Council on how to approach and support someone who has experienced abuse. During the year, Linda was asked to carry out a survey with clients about the services provided in Peterborough. including what worked well. what did not work. what needed to change, and the difficulties they fa¢ed. The survey was completed and the findings were presented at Peterborough's Domestic Abuse Conference. where Linda was a guest speaker and shared the results with the agencies attending the conference. Living Keys continues to educate and support women through the courses it provides. The Freedom Programme is a 12-week course that explores the ditterent characteristics c>f an abuser and the 1mpact on children who live with abuse. The course considers the tactics used to maintain control, the beliefs that may underpin abusive behaviour, and the ways in which such belie15 can be reinforced in society through television, films, social media, ¢(>urt$ 8nd responses from statutory egencies. It also explores beliefs that participants may have shared at the time, such as fearing they would not cope alone with the children or believing ihai children need both parents together, regardless of the abuse. The course explores how the tacti¢s of an abuser affecl those experiencing abuse. including loss of identity. living in 188r, wetking on eggshells, feeling unable to speak, and having no financial control. Picrured left are some of the women who complered rhe course, proudly showing their . Certificates. Permission was given to share this photo.
LIVINGS KEYS CIO TRUSTEE'S REPORT YEAR ENDED 31 MARCH 2026 Participants then explore what a healthy relationship can look like, what can be expected from a respectful partner, and what early warning signs may be identified in the early stage5 of dating someone new. Domèstlc Abuse R0Very Toolkit is a 12-week CBT-based course that provides beneficiareS with tools lo improve their mental health and wellbeing. 11 svpports participants to manage negats've automatic thinking. set boundaries again, and consider future goals and how to 8ehiève them. Chlldren and Young People'5 Dom•stlc Abuse Toolkit is an eighl-week course for children and young teenagers. It helps them understand that the end of their parents, relationship is not their fault. supports them in ¢Jealing with diffiGuII situations and conversations, and helps them r&¢ognise their righls and responsibilities. Hop•2R•covery is a six.week coursé that looks at coercive control and the cycle of abusè. It supports participants lo rogniSe and understand coercive control. partieulady where they may not identify their experiencés as abuse because physical violence has not occurred. Parentlny Aft•r Domestic Abuse IPADAI is a six-week course lor women who struggle with ¢o-parenting after leaving abuse. Thè ctsurse was developed by Living Keys followino close work with IDVA. Women'5 Aid and Social Servio8s. It explores different ways of wmmunic81ing with an ex-abuser, apps that are available and admissible in ourt, working and communicating with professionals, building a positive home environm8nt, self-Ca, parallel parenting and strategies for movin9 forward. Drop-ln SeThlce is available every Monday afternoon from 12'.30 to 17".30. Wtsmen who need support can attend to receive help or be signposted lo agenGies that may be able lo a5S151 where Living Keys is unable to do so. The service includés access to an internel calé wherè women can complete benefit foms, update Cvs, and explore volunteering opportunities at Living Keys lo help them move back towards the workplace. Counselling is provided for those in need when funding is available. Workshop$ delivered during the year included budgeting on a tight budget, debt management, mental health and wellbeing, menopausè, and the Living Keys SWAP SHOP. The SWAP SHOP is a community-based initiative for those who are struggling financially. For a small contribution towards the buffet, 8tt8ndees are able to take home items they need or would like. The initiatlV8 received a great response, including generous support from the Police, who donated bags of unclaim8d confiscated items such as clothing, handbags, toiletries and olheT useful ooods. Linda and Charis receiving 8 donation from Cambridgeshire Police. Galentine's Event - Many people celebrate Valentine's Day with loved ones, bul some of our clients can feel especially alone at this time of year. Living KÈYS therefore organised a Galentine's Evening, where women were invited lo come together lor a small fee and enjoy nibbles, relreshmenls, pamper sessions, jewellery ffiak1ng. and Ihe opportunity lo design and painl their own mugs to take home. It was a very positive evening, and everyone who attended enjoyed celebrating being a"Gal" Pamper table and Janet, one of our volunleers, enjoying Ihe evening. A great time was had by all. Living Keys provides a safe and supportive environment where women are able lo refleGI on their experiences. understand the pattern5 of abuse, and begin to rebuild confidence and self-worth. Many participants have expressed that the programme has helped them lo feel le55 isolated and more able lo make inlomed choices for themselves and their children.
LIVINGS KEYS CIO TRUSTEE'S REPORT YEAR ENDED 31 MARCH 2026 Alongside Ihe above courses and workshops, Living Keys conlinues to offer encouragement, signposting and pra¢lical support where appropriate, helping women to access relevant services and to understand that recovery is a journey that ¢an lake time, patiènce and ¢ompassion. During the year, Livin9 Keys has continued to see the importance ol earfy SLJPPOrt, trauma-informed listening and education arotjnd domestic abuse. The charity remains committed to empowering women to recognise unhealthy behaviours. understand their rights, and move forward with grealer confidence and safety. Our biggest achievement this year was receiving The King's Award for Voluntary Service, which is equivalent to an MBE. The presentstion ceremony took place al KingsGate Community Church in Mar¢h this year. The award was received on behalf of Living Keys In recognition of the dedication and commitment of our staff, Trustees and volunteers. This recognition was a very special moment for everyone involved with the charity. The award was presented by His Majestls Lord-Lieulenant of Cambridgeshire, Julie Spence, and Deputy Lieutenant Rizwan Rahemlulla. alongside VIP guests including the High Sheriff of Cambridgeshire, the Honourable Frances Stanley DL. 11 was an amazing day, with 50 guests from different agencie5 joining us lo celebrate this wonderful occasion. A video of the event can be found on YouTube'. Highlights from Living Keys. King's Award for Voluntary Service Presentation Linda shared.. "What a privilege and an honour it is to be recognised for the work we have achieved at Living Keys. We are blessed and highly favoured with staff, Trustees and volunteers who make up the team of Living Keys. Without them, we would not have bèen able to achieve what we have achieved. Thank you to all who have shown support our lunders, our regular donors and the agencies who stand with us to make a difference in the lives of Left lo righl - HM Depuly Lord Lieutenant Rizwan Rahemtulla, HM Lord Lieutenant Julie Spence, Lindè HUsk$Son (CEO) receiving Aw8rd and Certificate Left to right- Sharon Crosby (Chair Trust98), Linda Huskisson (CEOJ, Charis Roe (Personal Assislanl lo CEO) Public Benefit The Trustees have had regard to the Charity Commission's guidance on public benefit when reviewing thè charitls aims and activities. Living Keys provides benefit by supporting women and children affected by domestic abuse and by helping to raisè awareness and understanding of domestic abuse within the wider community. The charity s WOFk helps participants to g8in knowledge. nfidenCe and emotional support, while also contributing to improved understanding among agenGie5. professionals and community partners. Through training, speaking opportunities and partnership working. Living Keys continues lo help slrengthen local responses to domestic abusè. Achlevemènts and Activities Key achievements during the year included continuing to deliver education and support through the Freedom Programme. Domestic Abuse Recovery Toolkit, Hope2Recovery and Parenting After Domestic Abuse., strengthening relationships with local agencies., contributing to professional understanding of domestic abuse.. and sharing client féédback at Peterborough's Domestic Abuse Conference. The Trustees are encouraged by the trust that has developed b8tW88n Living Keys, local 8gencies and women accessing SUPPOrt. This Irust is central lo the charity's work, as many women affected by dotnestic abuse need lo feel heard. believed and respected before they are able to take further steps towaid5 recovery. This yeai, just over 200 wgmen Game through our doors. Since Livin9 Keys began, we havè supported 632 women
LIVINGS KEYS CIO TRUSTEE'S REPORT YEAR ENDED 31 MARCH 2026 Impa¢t The impact of Living Keys is seen in the confidence, understanding and resilience ol the women who a¢¢ess ils support. Through ¢ourses, workshops, drop-ln sessions and one-lo-one encouragement. women are helped lo re¢ognise the dynamics of abuse, understand that Ihey are not to blame. and begin to rebuild their lives in a safa and sUPPOrted way. Durin9 the year, just over 200 women came through the dooTS of Living Keys, bringing the total number supported since the ¢harity began to 632 women. These figures represent wornen who havè been Itstened io, encouraged and supported to lake steps toward5 recovery. independente and renewed hope. Living Keys also has an imp2¢1 beyond individual participants. 8y woiking aknngside IDVA. Women's Aid, Pelerborou9h City Council departments, Social Services. Adult Social Care and other agencies, the charity contributes to a more informed alld compassionate local response lo domestic abuse. The sharing of client feedback at Peterborough's Dornestic Abuse Conference helped ensure that the v0ceS and experierTrces of women were heard by professiona15 and decision.makers. rhe Trustees believe this impact is rellecled not only in numbers, bul in the Irust women place in Living Keys. For many. the charity provides a first safe step towards understanding their experiences, accessing wider support. and believing that life after abuse can be different. Case Study- Jackie Inol her real narnel Is a 36-year-old woman who had not previously been in a relationship and had lived with her abusive mother for most of her life. She eventually tnoved out of her mother's home and now lives independenlly with her therapy dog, who is also her best friend. Jackie shared that she had not felt listened to or believed when she reported her mother to the police on more than one occasioFI. Her rnolher had often told her that she was useless, unwanted, would never amount Io anyihing, should never have been born, and thai she had only kept her because of Jackie's father. Jackie's father died when She was seven years old, and from that point she lived with constant abuse from her mother. She had allempled suicide. sell-harmed. and fell rejected by her wider family afler leaving home. Jacki8 was referred to Living Keys by a local university counsellor, who asked whether we Could help her. Th15 wa5 unusual for us. as our work usu8lly focu58s on domestic abuse within Intimate lationships, but We 8greed to support her and invited her lo join th8 Freedom Prograrnme. She was very nervous at firsl. bul soon settled in with the other women. engaged well, and began Its recognise the abuse she had experienced from her molher. We also discovered that Jackie loved art5 and crafts and enjoyed expressing herself through poetry. During one Freedom Prograrnme session, which focused on "The Headworkert. Jackie became very distressed and left Ihe rtsom for the loilels. Charis was facilitating the session, so Linda was able to go and speak with her. Linda found Jackie in tears, sawng, .1 can hear my mum's voice in my head telling me l am useless. l arn nothing, verybody hates tne." Linda stayed with Ja¢kie. talked things through with her. and asked whether she needed five rninutes before gently encouraging her to retum tts the Class. Linda made Ja¢kie a Cup of tea, sat with her, an¢J remained alongside her for the rest of the session. After the session ended. Jackie stayed behind and apologised peatedlY for breaking down. Linda reassured her thal it was okay, that she did not need lo worry, and that her reaction wa5 understsndable. Jackie then took out a lolder and asked whether we would like to see her poems and arvwork. Although she was cleady a talented artist, much ol her ariwork was very dark and reflected the pain She was carrying. We en¢oura9ed her to try creating a positive pi¢lure. helping her to begin seeing herself in a more positive light. Jackie accepted the challenge and returned the following week with two diawings. One picture showed Jackie standing over her abu5ers, feeling powerful. In the other Dlcture. Jackie exDlained that her chains had been broken.
LIVINGS KEYS CIO TRUSTEE'S REPORT YEAR ENDED 31 MARCH 2026 From that day on. Jackie said 50rnelhing changed inside her. Instead of feeling defeated a11 the lime. she began to feel heard and acceptÈd She said that the friendships she made through the Freedotn PrograThmÈ, and being given space to speak and be listened to. had changed her life. Jackie later received her certificate and said it was the first certificate she had ever received. She was also given a bracelet, along with the other women on the Course. Jackie said it was the first gift she had received since her lather passed away. The bracelet carried the words You are enough. on one side and 'You aTe loved" ori the other. Jackie will now be volunteering with Living Keys through our arts and crafts workshop and poetry workshop. This is only one story of acceptance.. there are many more We are grateful to Jackie for allowing us to share her story as a case study. Ja¢kie Continues with her university studies. and her ¢oJn5ellor has reported that shè Is a ¢hanqed person who is now lookino for the Dosltive rather than the neqalive Governznce and Trust885 Living Keys CIO is governed by its Trustees. who are responsible for ensuring that the Charity remains focused on its charilable purposes, uses Ils resources responsibly, and operates in a way that supports its airn5 and values. The Trustees continue to review the charity s activities and priorities as the needs of the comtnunity develop. The Trustees recognise the importance of safeguarding. confidentiality and appropriate boundaries when supporting women and families affected by dorneslic abuse These principles remain central to the way Living Keys carries out ils work. This year, we welcomeij Iwo additional Trustee volunteers. Beverley Jones and Melanie Seal. Govèrnancè and Trustoes The Trustees would like to thank everyone who has supported L1ving Keys during the year. The commilmenl, encouragement and practical help given to the charity enable Living Keys lo Continue Its work and reach women who may otherwise feel alone in their Circurn5tans. Plans for the future Looking ahead, Living Keys aims lo continue delwering support and education for women affected by domestic abuse while building further partnerships with agencies and community organisations. The charity will also continue to seek opportunities lo raise awareness, share learning and strengthen pathways of support. The Trustees are mindful of the need to develop sustsinably, ensuring that any growlh in services rernains manageable and consistent with the charity s resources, values and commitment lo sale pracliTr. Trustees. Closln9 Statement The Trustees are graleful for the progress made during the year and for Ihe relationships that continue lo support the work of Living Keys. The charity remains committed to standing alongside WQTnen and children affected by domestic abuse. ollering education. encouragement and hope for the future. Approved by the Truste s and signed on their behalf by.. Sharon Crosby Chair Trustee Date. , J412L¢
LIVINGS KEYS CIO INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVING KEYS CIO I report lo the Trustees on my examinaij'on ol the financial statements ol The Hastings Music Endowment (the Charity) for the year ended 31 March 2026. Responsibilities and basis of report As the Trustees of thé Charity you a responsible for the preparation of the linancial statements in accordance with Ihe requirements ol th8 Charities Act 2011 (the 2011 Acll. I rèport in respect of my examination of the Charity's financial statements carried out undèr sèction 145 of the 2011 Act. In Carrwng out my examination I have followed all Ihe applicable Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independènt èxaminerfs statement Your allenlion is drawn to the fact that the charity has prepared financial slatemenls in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 in preference lo the Accounting and Reporting by Charities.. Slalement ()f Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations bvt has now been withdrawn. l understand that this has been done in order for finan¢i81 statements to provide a true and fair view in accordance with Generally Accepted Accoynting Practice effective for reporting periods beginning on or after 1 January 2015. I have completed my examination. I confirm that no m8tters have come to my attention in connection with the examination giving me cause lo believe that in any materi81 respect.. 1. Accounting records were not kept in respect of the charity as required by section 130 of the A¢l,' or 2. the accounts do not accord with those rewrds., or 3. the accounts do not Comply with the applicable requirements concerning the form and ¢ontent of the accounts as set out in the Charitiès (Accounts and Reports) Regulatitsns 2008 other than any requirement that the accounts give 8 'lrue and lair view, which is not a matter considered as part ol an independent examination. I have no ¢on¢erns and have come across no other matters in conne¢tion with the examination lo which attention should be drawn in this report in order lo enable a pioper understanding of the financial statements to be reached. K Hilliard ACA FCCA CTA Chartered Accountant For and on behalf ol Price Bailey LLP 36 Tyndall Court Commerce Road Lyn¢hwood Pelerborough PE2 6LR Date". 131&12b
LIVINGS KEYS CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026 Unrestricted funds 2026 Restricted funds 2026 Total 2026 Total 2025 Notes Income from.. Donations and grants Charitable activities Other trading aclivilie5 Investments 18.110 10,995 6.338 17,357 35,467 10,995 6,338 13 28.806 10,975 1,854 13 Totsl incom• 35,456 17,357 52,813 41,648 Expenditu on.. Raising funds Chaiitable aGlivilies 1.582 12.932 798 15,486 2,380 28,418 1,505 30,168 Total expendlturè 14,514 16,284 30,798 31,673 Net incomellexponditurel for tho y•ar 20.942 1,073 22,015 9,975 Fund balances as at 1 April 8.451 9,660 18,111 8,136 Fund balaneès as at 31 March 29,393 10,733 40,126 18,111 The slalement ol finan¢ial activities includes all gains and losses recognised in the year. All income ancs expenditure derive from continuing a¢livilies.
LIVINGS KEYS CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026 2026 2025 Note5 Fixed Assets Tangible assets 12 53S 728 Current Assets Debtors Cash at bank and in hand 13 4.284 44,608 48,892 5,308 26,690 31,998 Creditors.. amounts falling due within one year 14 19,3011 114.6151 Net current assets 39,591 17.383 Total assets lèss current Ilabllities 40,126 18,111 Income funds Restricted funds Unrestricted funds 17 10,733 29,393 9,660 8,451 40,126 18,111 The financial ststemenls were approved by the Trustees S Crosby Trustee Dale.. ILl412ts
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 ACCOUNTING POLICIES Charity information Living Keys CIO is a Charitable Incorporated Organisation registered on 22 Jkjne 2021 with the Charity Commission under charity number 1194890. The charit5ls principal office address is The George Aicock Centre, Whittlesey Road, Peterborough, Cambs PE2 8QS. 1.1 Accounting convention The financial stslements have been prepared in accoidance with the charity's governing document, the Charities Act 2011 and the Charities SORP "Ac¢ounting and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard applicable in the UK and Republic ol Ireland IFRS 1021" leffective 1 January 20191. The charily is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for Charities not to prepare a Slalemenl of Cash Flows. The financial statements have departed from the Charilies IAc¢ounls and Reports) Regulations 2008 only lo the exlenl required lo provide a true and fair view. This departure has involved following the Slalemenl ol Recomrnended Practice for ch2rities applying FRS 102 rather than the version of the Slalemenl of Recommended Practice which is referred to in the Regulations bul which has since been withdrawn. The financial slalemenls are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded to the nearest £. The financial slalemenls have been prepared under the historical cost convention. The principal accounting policies adopted arè set out below. 1.2 Going concern Al the lime of approving the financial statements, the Iruslees have a reasonable expeGtalion that the charity has adequate resources lo continue in operational existence for the foreseeable future. Thus the trustees ¢ontinue lo adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available lor use al the discretion of the trustees in fvrtheranGe of their charitable objectives. Restricted funds are subject to specific conditions by donors as lo how they may be used. The purposes and uses of the reslricteLI lunds are set out in the notes to the financial statements. 1.4 Income Income is re¢ognistrd when the charity is legally entitled lo il after any performance ¢ondilions have been mel, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once thè charity has been nolilied ol the donation, unless performance ¢onditions require deferral of the amount. Income lax recoverable in relation lo donations received under Gift Aid or deeds of covenanl is recognised al the lime ol the donation.
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 1.4 Income (continued) No amounts are inclLJded in the financial slalemenls for services donated by volunteers. Grant income is recognised according lo the terms of each individual agreement. 1.5 Expendllure Expenditure is re¢ognised once there is a legal or constructive obligation to transfer economic benefit lo a third party, il is probable that a transfer of economic benefits will be required in selllement, and the amount of the obligalion can be measured reliably. Expenditure is Classified by activity. The costs of each a¢tivity are made up of the lolal of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs allribulable lo a single aclivily are allocated directly to that activity. Shared costs which contribute lo more than one activity and support costs which are not allributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation ¢hargès are allocated on the portion of the asset's use. Expenditure is accounted lor on an accruals basis. 1.6 Tanglblè fixed assets Tangible fixed assets are initially measured al cosl and subsequently measured al cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over Iheir useful lives on the following bases.. Computers 25 /0 reducing balance The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the Garrying value of the asset, and is recognised in the statement ol financial aclivilies. 1.7 Impairment of fixed assets Al each reporting end dale, the charity reviews the carrying amounts of ils tangible assets lo determir)e whether there is any indication that those assets have suffered an impairment loss. If any such indication exisls, the recoverable amount of Ihe asset is estimated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand, deF)osils held al call wilh banks, other short-lerm liquid investments with original maturities of three months or less, and bank overdiafts. Bank overdrafts are shown within borrowings in Current liabilities.
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 DONATIONS AND GRANTS Unre$trict&d funds 2026 Rè$tri¢tèd funds 2026 Total 2026 Total 2025 Donations and gifts Grants 6,610 11,500 6,610 28,857 2,999 25,807 17,357 18,110 17,357 35,467 28.806 Grants receivable for core activities National Lottery Community Fund Cambridgeshire Community Fund Hedley Foundation PeterboroLJgh City Council Allen Lane Foundation Cole Charitable Trust OPC Po1i¢e 2,860 10,000 2,860 10.000 11.440 9,167 2,200 3,000 117 117 10,000 10,000 1.000 3,380 1,000 3,380 10,000 17.357 27.357 25.807 3. INCOME FROM CHARITABLE ACTIVITIES 2026 2025 Courses and book sales 10.995 10,975 4. OTHER TIiADING ACTIVITIES 2026 2025 Fundraising events 6.338 1.854 INVESTMENT INCOME 2026 2025 Interest receivable 13 EXPENDITURE ON RAISING FUNDS 2026 2025 Staging fundraising events 2,380 1.505
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 7. CHARITABLE ACTIVITIES 2026 2025 Stsff costs Depreciation and impairment Course materials 11.470 193 11,731 210 1,839 2.076 660 1,864 1,999 1,304 Tr8velling expenses Staff trainin9 16.238 17,108 Share ol support costs (see note 81 Share ol governance costs Isee note 81 9,880 2,300 10.543 2,517 28,416 30,168 Anatysis by fund Unrestricted fund 12,932 15,486 9,781 20,387 Restricted fund 28,418 30.168 SUPPORT AND GOVERNANCE COSTS 2026 2025 Support ¢osts Printing, postage and stationary Compuer running c051s Rent Insurance 798 1,164 6,160 449 1,184 1,239 5.962 449 Bank chargès Sundry expenses 1.304 1,704 9.880 10,543 Governance costs Independent examiner fees Legal and professional 2,197 103 1.986 531 2,300 2,517 9. TRUSTEES None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity during the year.
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 10. EMPLOYEES During the year, the averagè monthly number ol employees wa$ 1 12025. 11. 2026 2025 Employments costs Wages and salaries Other pension costs 11,365 105 11,610 121 11.470 11,731 All staff Costs in the year relate to the remurleration ol key rnanagemenl personntrl. There were no employees whose annu81 remuneration was more than £60,000. 11. TAXATION The ¢harrty is exempt from lax on income and gains falling within section 505 ol the Taxes A¢t 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo ils charitable obiecl5. 12. TANGIBLE FIXED ASSETS Computer5 Cost At 1 April 2025 Additions 1.601 At 31 March 2026 1.601 Depre¢iation At 1 April 2025 Depreciation charged 873 193 At 31 March 2026 1,066 Net book value At 31 March 2026 535 At 31 March 2025 728
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 13. DEBTORS 2026 202S Trade debtors Other deblors 1,672 2,456 240 2,612 Prepayments and ac¢w8d Tn¢ome 2,612 4,284 5,308 14. CREDITORS 2026 2025 Deferred income (see note 151 Accruals 8,033 1,188 81 13,693 922 PAYE payable 9,302 14,615 15. DEFERRED INCOME 2026 2025 At 1 April 13,693 Income released during the year Income deferred during the year 112,8601 7,200 13,693 At 31 March 8,033 13,693 Deferred incorne is complised of the following.. Funder Cambridgeshire Community Foundation Cambridgeshire Community Foundation- DART Courses PeterboroLsgh City Council 833 4,500 2.7 16. RETRIEMENT BENEFIT SCHEMES The charity operates a defined contribution pension scheme lor all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The char9e to profit or loss in respect of defined ¢ontribtJtion schemes was £10512025.. £1211.
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 17. RESTRICTED FUNDS- CURRENT YEAR The income funds ol the charity include reslricled funds comprising the following unexp8nded balances of donations and grants held on trust for spe¢ilic purposes.. Balan¢e at 1 April 2025 In¢oming rè$ourcè$ Resources èxpèndèd 31 March 2026 Balance at Arnold Clark PCC - Evelyn Trust Tackling Financial Hardship Cambridgeshire Community Fund Hedley Trust PCC CounciloT National Lottèry Community Fund Family Support Group OPC Police 303 367 1241 279 367 349 529 11801 18,7701 19881 16401 13,8121 13801 11,4901 1,787 1,715 1,009 3,950 10,000 3,017 727 486 117 2,860 1,000 3,380 2,998 620 1,890 9,660 17,357 116.2841 10.733 RESTRICTED FUNDS- PRIOR YEAR Balance at Incoming re50UTces Resources 8alan¢g at expended 11 Mar¢h 2025 1 April 2024 Howard Trust 2,250 423 607 12,2501 11201 12401 14311 17,3801 14851 11,9911 17.4901 Arnold Clark PCC - Evelyn Trust Tackling Financial Haidship Cambridgeshire CommLJnity Fund Hedley Trust PGC Gouncilor National Lottery Community Fund 303 367 529 960 9,167 2.200 3.000 11,440 1,787 1,715 1,009 3,950 4,240 25.807 120,3871 9.660 The Howard Trust donation was received lo fund the rent for the chaiily offices. Arnold Clarke grant wa5 received lo furid a support group Galled Cherished. Tts provide materials, refreshments and gifts lo allendees. Peterborough City Council grant was received through the Evelyn Trust to fund workshops and counselling sessions. 16
LIVINGS KEYS CIO NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026 17. RESTRICTED FUNDSICONTINUEDI New Philanthropy Capital grant W8$ re¢eived through the Tackling Financial Hardship fund lo provide counselling servic85, ¢ourse5, to run a drop in service, to fund lent for the charity offices and to provide supermarket vouchers for those in extreme need when fleeing their home to a reluoe. Cambridge Community Fund grant was received to assist with costs for providing 8 drop in sesvice. skills ouises and wellbeing workshops to 300 wotnen who are survivors of domestic abuse. Hedley Trust gr8nt was r8celvèd for matèrials for the courses, e.g. Books rèquirèd for freedom programme, journals required lor the Hope2Recoverty and for Domestic Abuse Recovery loolkil. Also for printing of the handouts that we give lo Ihose on course. Also Zoom annual payrngnt so that zoom couises can continue for those living in iural areas. PCC Councillor grant was receivèd lo assist with costs for running thè Frè8dom Program and thè Domestic Abuse Recovery Toolkit courses. N8tion81 Lottery Community Fund grant was received to be able to go oul Into ryjral areas, bringin9 awaieness of domestic abuse, using pop up stalls in community centres Ibookedl giving out questionn8ires, signing up for zoom courses to those who are struggling to get over their relationship even though abusive. Also for relreshmenls and Items needed lor the courses etc. eg. Books required. Postage and packing. advertising purposes. events elc. 18. ANALYSIS OF NET ASSETS BETWEEN FUNDS. CURRENT YEAR Unrestricted Restricted funds 2026 funds 2026 Total 2026 Fund balances 8t 31 March are represented by.. Tangible assets Current 855etsllliabilitiesl 535 535 28,858 10,733 39,591 29,393 10,733 40,126 ANALYSIS OF NET ASSETS BETWEEN FUNDS. PRIOR YEAR Unrestr5cled funds 2025 Restrfcted funds Total 2025 2025 Fund balances al 31 March are repsented by". Tangible assets Current ass8tsllliabililièsl 728 7,723 728 17,383 9,660 8.451 9.660 18.111 19. RELATED PARTY TRANSACTIONS There were no di5¢105able related party tran58ction$ during the yèar.