IRIS Accounts Production v24.3.0.553 Other Company accounts True false Pounds 1.4.23 31.3.24 31.3.24 FY FRS 102 Independent examiner Small companies regime for accounts Full Charities SORP true true true true false true false true iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC3662452023-03-31SC3662452024-03-31SC3662452023-04-012024-03-31SC3662452022-03-31SC3662452022-04-012023-03-31SC3662452023-03-31SC366245ns0:CharitableCompanyLimitedByGuarantee2023-04-012024-03-31SC366245ns15:PoundSterling2023-04-012024-03-31SC366245ns11:FRS1022023-04-012024-03-31SC366245ns11:IndependentExaminationCharity2023-04-012024-03-31SC366245ns11:SmallCompaniesRegimeForAccounts2023-04-012024-03-31SC366245ns11:FullAccounts2023-04-012024-03-31SC366245ns11:CharitiesSORP2023-04-012024-03-31SC366245ns16:EnglandWales2023-04-012024-03-31SC366245ns11:RegisteredOffice2023-04-012024-03-31SC366245ns0:Trustee22023-04-012024-03-31SC366245ns0:Trustee12023-04-012024-03-31SC366245ns0:Trustee32023-04-012024-03-31SC366245ns0:Trustee42023-04-012024-03-31SC366245ns11:CompanySecretary12023-04-012024-03-31SC366245ns0:TotalUnrestrictedFunds2023-04-012024-03-31SC366245ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC366245ns0:Activity82023-04-012024-03-31SC366245ns0:TotalUnrestrictedFundsns0:Activity82023-04-012024-03-31SC366245ns0:Activity8ns0:TotalRestrictedIncomeFunds2023-04-012024-03-31SC366245ns0:Activity82022-04-012023-03-31SC366245ns0:TotalUnrestrictedFunds2023-03-31SC366245ns0:TotalRestrictedIncomeFunds2023-03-31SC366245ns0:TotalUnrestrictedFunds2024-03-31SC366245ns0:TotalRestrictedIncomeFunds2024-03-31SC366245ns0:TotalUnrestrictedFundsns10:WithinOneYear2024-03-31SC366245ns10:WithinOneYearns0:TotalRestrictedIncomeFunds2024-03-31SC366245ns10:WithinOneYear2024-03-31SC366245ns10:WithinOneYear2023-03-31SC36624522023-04-012024-03-31SC366245ns10:OwnedAssets2023-04-012024-03-31SC366245ns10:OwnedAssets2022-04-012023-03-31SC366245ns0:TotalUnrestrictedFunds2022-04-012023-03-31SC366245ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC366245ns0:TotalUnrestrictedFundsns0:Activity82022-04-012023-03-31SC366245ns0:Activity8ns0:TotalRestrictedIncomeFunds2022-04-012023-03-31SC366245ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC366245ns10:FurnitureFittings2023-03-31SC366245ns10:MotorVehicles2023-03-31SC366245ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-04-012024-03-31SC366245ns10:FurnitureFittings2023-04-012024-03-31SC366245ns10:MotorVehicles2023-04-012024-03-31SC366245ns10:OwnedOrFreeholdAssetsns10:LandBuildings2024-03-31SC366245ns10:FurnitureFittings2024-03-31SC366245ns10:MotorVehicles2024-03-31SC366245ns10:OwnedOrFreeholdAssetsns10:LandBuildings2023-03-31SC366245ns10:FurnitureFittings2023-03-31SC366245ns10:MotorVehicles2023-03-31
REGISTERED COMPANY NUMBER: SC366245 (Scotland)
REGISTERED CHARITY NUMBER: SC23398







Report of the Trustees and

Unaudited Financial Statements

For The Year Ended 31st March 2024

for

PETAL Support Limited

PETAL Support Limited






Contents of the Financial Statements
For The Year Ended 31st March 2024




Page

Report of the Trustees 1 to 6

Independent Examiner's Report 7

Statement of Financial Activities 8

Balance Sheet 9 to 10

Notes to the Financial Statements 11 to 16

PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).


PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024

OBJECTIVES AND ACTIVITIES
Objectives and Scope
The principal Scope and Objectives are:

Service Provision - Our aim is for bereaved victims have access to quality support provided by trained professionals, that is relevant to their individual needs, and this provision is irrespective of time elapsed since the death. The remit of our service provision includes support for victim's families, close friends (partners) of serious crime which includes murder, culpable homicide, mental health deaths (defined as people detained under Mental Health (Scotland Act 2015) and family members affected by acts of terrorism against Scottish citizens in the UK, and abroad. Also, a similar bereavement support provision for immediate family members of suicide in Scotland. PETAL intends to extend the victim bereavement service provision to help improve access to psychological interventions, which includes therapies that have better outcomes that promote recovery and social integration.

Service Support - Includes bereavement counselling, practical and emotional support, advocacy, including the limited availability of peer group support activities. PETAL adopts a victim centred and trauma informed approach, which includes social inclusion, trauma awareness, empathy, and lived experience advice.
Services have been provided in the following way:

- Trauma Informed - Non-judgemental treatment of our clients, trauma focussed support, ensuring understanding and respect.
- Victim Centred Approach - sensitive to individuals specific immediate needs.
- Informative and Supportive - To our service users to make decisions and take control of their situation, including criminal justice procedural advice.

Service Development - Including our outreach support in all areas of Scotland, with the assistance of platform media support, in response to the demand of the client base we serve.

Professional Approach - by adopting the relevant advice from statutory bodies on types of support offered, and the relevance of the Protection of Vulnerable Groups (PVG as and when applicable). PETAL also holds in high regard ethnicity and equality regulations, and a specific focus on health & safety regulations for PETAL buildings, staff, volunteers, and bereaved clients, especially in relation to children, young people, and adults who are victims of serious crime in Scotland.

Victim Centred - by exclusively accepting victims, and survivors, on a self-referral basis. As a duty of care, and when necessary, PETAL Support refers to professional primary care support including GP's, NHS departments, community psychiatric nurses, social-work, and other local Mental Health Teams for further support. PETAL's client referral and assessment process is continuously updated and is appropriate to meet the needs of everyone attending the service provision.

PETAL Support Ltd is - a registered charity and is available to all sections of the community, within the remit of the charity service provision.

PETAL Service provides - a comprehensive range of grief support mechanisms, such as individual support and practical advice, including help with personal difficulties. This includes free bereavement information and support services, within a short timeframe for service support to eligible clients. We also have the highest regard for the responsibility of sensitive client information, GDPR law, and confidentiality in relation to information gathered associated with to referred victims' families.

High Standards - PETAL adheres to the high standards required by all our funders, and stakeholders. PETAL also complies with the requirements of relevant Acts in Law including, terms of Employment Law, Data Law, GDPR regulations, and victim service provision.

Quality of Service Provision - PETAL Support continues to achieve an ISO 9001:2015 standard that promotes continual improvement (quality of service provision for victims) and is an internationally recognised certification programme, which is externally audited (annually) and is widely endorsed as a global benchmark in key service provision.

BS EN ISO 9001:2015 Quality Assurance Certification (For the Provision of Psychotherapeutic Counselling and Support for Bereaved People).


PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024

Professional Governing Bodies - PETAL Support is a member of professional governance bodies (BACP, Institute of Counselling, and the BPS) in the UK and internationally. PETAL also adheres to their recommended clinical therapy guidelines.


PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024

ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the financial year 2023-24, our service operations included practical support, emotional support, and psychotherapy. These activities included counselling services for victims of crime, and other types of bereavement associated with our remit. Furthermore, these activities were accessed through on-line/media support, and more frequently through face-to-face support.

PETAL for many years now has successfully supplied service provision through telephone/media support to victims and families in outreach areas of Scotland, where face-to-face therapies was not always possible or impractical. From last year, the PETAL service provision was successful in outcomes with online and face-to-face psychotherapeutic support.

Statement of Service Provision

PETAL Support strives to be involved in positive policy change for criminal justice victims at the highest level, including steering groups, and Scottish Government Victim and Witnesses consultations. During 2023-24 PETAL has contributed extensively at Scottish Government consultations, groups, and high-level meetings within the year. PETAL is also very active in speaking up for family members of the bereaved victims within our service provision, and attending important and relevant advisory groups, and campaigning, against any dilution to victims' rights and essential recovery bereavement support.

Positive Outcomes - PETAL's service, and activities, has supported bereaved victims' families who attend our excellent service, and has continued to achieve strong positive outcomes for service users in 2023-24.

Victim Service Contact - PETAL Support victim contact during 2023-24 and year-on-year, seen an increase in total calls to the service of 38.54% within the year: Incoming referral, information, and practical calls increased by 38.33%. Outgoing appointments, support, and signposting calls increased by 38.76%. There was also a further increase of 25.92% in incoming agency email requesting victim information and service referral advice.

PETAL Support has provided professional counselling, psychotherapeutic interventions, and services to meet the specific needs of eligible victims who have attended our service.

PETAL has continued to work with other organisations (partnerships of understanding) in the pursuance of national and local Government priorities and objectives. PETAL regularly receives referrals from Police Scotland, NHS, VIA (Victim Information & Advice) and Victim Support (Bereaved by Crime). We have a goal of continual improvement in quality, and professional standards for service users in everything that we do.

PETAL Support also continued and extended service provision to help through the difficult situation of many delayed/suspended High Court Trials. PETAL also provided service provision to victims of Murders Abroad, and advocacy support included impact statements, and discussions with law enforcement.

PETAL Support has provided a comprehensive range of grief support mechanisms, such as individual support and advice with some personal difficulties. PETAL Support, we have adopted the relevant advice from statutory bodies (BACP, NICE, and the BPS) on types of support offered, and the relevance of the Protection of Vulnerable Groups (PVG as and when applicable).

PETAL Area Offices
We have identified major conurbation areas of Scotland that require our face-to-face counselling service, and further service availability in Aberdeen, Grampian, Inverness-shire, Fife, and Dumfriesshire areas.

PETAL Hamilton - Bereavement interventions in North and South Lanarkshire This is the main operational office for all other areas.

PETAL Support Glasgow - Combines victim bereavement support, and an income generation within the Glasgow city centre.

PETAL Support Edinburgh - Bereavement interventions in the city centre of Edinburgh and Lothian.

PETAL Support Dundee - PETAL Support has provided interventions for victim bereavement in the Dundee city centre and Angus area.

PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024


PETAL Support Aberdeen - PETAL Support has provided interventions for victim bereavement in the city centre of Aberdeen and Aberdeenshire area.

PETAL Peer Group Support - PETAL Support appreciates the important work that is enabled by our volunteers, and in addition to our counselling service, we have offered adult peer support groups in 2023-24. This service was especially beneficial to those who were isolated, and who wished to share their time with likeminded people, with a similar bereavement experience.

PETAL Respite Caravan - The PETAL respite caravan is in a beautiful and peaceful location and is primarily for the use of PETAL clients who need to retreat to a place away from media attention, or to have some time to reflect or enjoy some time with their family or loved ones when they need it most. This has had a fantastic impact on many families respite from grief, trauma, and loss within the 2023-24 season.

Suicide Prevention - PETAL Support provides suicide Interventions specifically for victim service users who are in-service. PETAL Support does not operate a general in-crisis helpline. In the occurrence where Suicide Prevention techniques are involved, a further referral to NHS services will be required.

Victims Rights in Scotland - PETAL Support continues to continually work to improve victim outcomes and rights, hopefully improving the way victims of serious crime are treated in Scotland. Our key motivation has always been the imperative practical, emotional, and psychotherapeutic support for the many victims' families and service users who attend PETAL Support for help each year.

PETAL Staff, Volunteers, and Directors - We would not have had the ability to provide PETAL's service provision and invaluable help for victims of serious crime, and loved ones lost to taking their own life, without the strong support from our wonderful volunteer Directors, funders, supporters, and staff. I want to take the opportunity in this report to thank the staff, volunteers, and everyone involved in the PETAL Support charity.

Fundraising - This has been a successful year of fundraising activities within a very difficult social and economic climate. The Edinburgh Half-Marathon event and others have contributed to our funds this year.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new Directors and staff
There were no new staff members or Committee Directors within the year.

Organisational structure
All Employees of PETAL Support report into the Chief Executive Officer. The Chief Executive Officer (CEO) reports to the Chairperson of the Management Committee, and any other Director of the Management Committee assigned a task by the Chairperson which includes the input of the CEO.

PETAL Sessional Therapists, also report to the Lead Psychotherapist in the first instance of line management, and then ultimately to the CEO.

Induction and training of new personnel
Induction and Training - PETAL Support provides an induction procedure and training to all new Staff, Volunteers, Sessional Counsellors, and Management Committee Directors. PETAL has also provided a range of internal/external CPD training courses for Staff, Volunteers and Therapists providing a service to victims and representing PETAL Support Ltd.

The Charity has complied with current OSCR legislation.

Related parties
The charity does not have any formal financial relationships with any other charitable, commercial or other organisation but receives funding from various sources, for the operation of the charity's activities.


PETAL Support Limited (Registered number: SC366245)

Report of the Trustees
For The Year Ended 31st March 2024


STRUCTURE, GOVERNANCE AND MANAGEMENT
Risk management
Risk Management - PETAL Support has a Risk Register, and the Directors of the charitable company have a duty to identify and review the risks to which it is exposed. This includes Directors review key points, tasks, to improve process consistency/review.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
SC366245 (Scotland)

Registered Charity number
SC23398

Registered office
8 Barrack Street
Hamilton
Lanarkshire
ML3 0DG

Trustees
Ms J Agnew Retired (deceased 10/6/2024)
S Aitchison Company Director/Trustee
D Mathieson Company Director
R T S Glass Consultant

Company Secretary

Independent Examiner
J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

Approved by order of the board of trustees on 18th October 2024 and signed on its behalf by:





S Aitchison - Trustee

Independent Examiner's Report to the Trustees of
PETAL Support Limited

I report on the accounts for the year ended 31st March 2024 set out on pages eight to sixteen.

Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.

Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent examiner's statement
In connection with my examination, no matter has come to my attention :

(1) which gives me reasonable cause to believe that, in any material respect, the requirements

- to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
- to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations

have not been met; or

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.








Mark Cooper FCCA
The Association of Chartered Certified Accountants

J S Mackie & Co Ltd
8 Douglas Street
Hamilton
Lanarkshire
ML3 0BP

18th October 2024

PETAL Support Limited

Statement of Financial Activities
For The Year Ended 31st March 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 12,312 3 12,315 7,819

Charitable activities
Charitable activities - 250,765 250,765 246,437

Other trading activities 2 - - - 650
Total 12,312 250,768 263,080 254,906

EXPENDITURE ON
Raising funds 3 1,197 - 1,197 1,596

Charitable activities
Charitable activities 164,945 107,388 272,333 273,338
Total 166,142 107,388 273,530 274,934

Net gains on investments 42,801 - 42,801 -

NET INCOME/(EXPENDITURE) (111,029 ) 143,380 32,351 (20,028 )
Transfers between funds 10 151,941 (151,941 ) - -
Net movement in funds 40,912 (8,561 ) 32,351 (20,028 )

RECONCILIATION OF FUNDS
Total funds brought forward 96,737 159,046 255,783 275,811

TOTAL FUNDS CARRIED FORWARD 137,649 150,485 288,134 255,783

PETAL Support Limited (Registered number: SC366245)

Balance Sheet
31st March 2024

2024 2023
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
FIXED ASSETS
Tangible assets 8 227,469 - 227,469 185,864

CURRENT ASSETS
Cash at bank and in hand 57,040 9,603 66,643 79,906

CREDITORS
Amounts falling due within one year 9 (146,860 ) 140,882 (5,978 ) (9,987 )

NET CURRENT ASSETS (89,820 ) 150,485 60,665 69,919

TOTAL ASSETS LESS CURRENT
LIABILITIES

137,649

150,485

288,134

255,783

NET ASSETS 137,649 150,485 288,134 255,783
FUNDS 10
Unrestricted funds 137,649 96,737
Restricted funds 150,485 159,046
TOTAL FUNDS 288,134 255,783

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


PETAL Support Limited (Registered number: SC366245)

Balance Sheet - continued
31st March 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 18th October 2024 and were signed on its behalf by:





S Aitchison - Trustee

PETAL Support Limited

Notes to the Financial Statements
For The Year Ended 31st March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, as modified by the revaluation of certain assets.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. OTHER TRADING ACTIVITIES
2024 2023
£ £
Fundraising events - 650


PETAL Support Limited

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

3. RAISING FUNDS

Investment management costs
2024 2023
£ £
Depreciation 1,197 1,596

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£ £
Depreciation - owned assets 1,196 1,596
Other operating leases 37,783 34,752

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Staff 6 6

No employees received emoluments in excess of £60,000.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Restricted Total
fund fund funds
£ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 7,817 2 7,819

Charitable activities
Charitable activities - 246,437 246,437

Other trading activities 650 - 650
Total 8,467 246,439 254,906

EXPENDITURE ON
Raising funds 1,596 - 1,596

Charitable activities
Charitable activities 183,600 89,738 273,338
Total 185,196 89,738 274,934


PETAL Support Limited

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund fund funds
£ £ £
NET INCOME/(EXPENDITURE) (176,729 ) 156,701 (20,028 )
Transfers between funds 47,209 (47,209 ) -
Net movement in funds (129,520 ) 109,492 (20,028 )

RECONCILIATION OF FUNDS
Total funds brought forward 226,257 49,554 275,811

TOTAL FUNDS CARRIED FORWARD 96,737 159,046 255,783

8. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Caravan Totals
£ £ £ £
COST OR VALUATION
At 1st April 2023 181,079 22,426 13,922 217,427
Revaluations 42,801 - - 42,801
At 31st March 2024 223,880 22,426 13,922 260,228
DEPRECIATION
At 1st April 2023 - 18,176 13,387 31,563
Charge for year - 1,062 134 1,196
At 31st March 2024 - 19,238 13,521 32,759
NET BOOK VALUE
At 31st March 2024 223,880 3,188 401 227,469
At 31st March 2023 181,079 4,250 535 185,864

Cost or valuation at 31st March 2024 is represented by:

Fixtures
Freehold and
property fittings Caravan Totals
£ £ £ £
Valuation in 2024 42,801 - - 42,801
Cost 181,079 22,426 13,922 217,427
223,880 22,426 13,922 260,228


PETAL Support Limited

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 488 3,659
Social security and other taxes 2,671 3,350
Pension creditor 420 638
Accrued expenses 2,399 2,340
5,978 9,987

10. MOVEMENT IN FUNDS
Net Transfers
movement between
At 1/4/23 in funds funds At 31/3/24
£ £ £ £
Unrestricted funds
General fund 96,737 (111,029 ) 151,941 137,649

Restricted funds
General fund 159,046 143,380 (151,941 ) 150,485

TOTAL FUNDS 255,783 32,351 - 288,134

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 12,312 (166,142 ) 42,801 (111,029 )

Restricted funds
General fund 250,768 (107,388 ) - 143,380

TOTAL FUNDS 263,080 (273,530 ) 42,801 32,351


Comparatives for movement in funds

Net Transfers
movement between
At 1/4/22 in funds funds At 31/3/23
£ £ £ £
Unrestricted funds
General fund 226,257 (176,729 ) 47,209 96,737

Restricted funds
General fund 49,554 156,701 (47,209 ) 159,046

TOTAL FUNDS 275,811 (20,028 ) - 255,783

PETAL Support Limited

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

10. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 8,467 (185,196 ) (176,729 )

Restricted funds
General fund 246,439 (89,738 ) 156,701

TOTAL FUNDS 254,906 (274,934 ) (20,028 )

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between
At 1/4/22 in funds funds At 31/3/24
£ £ £ £
Unrestricted funds
General fund 226,257 (287,758 ) 199,150 137,649

Restricted funds
General fund 49,554 300,081 (199,150 ) 150,485

TOTAL FUNDS 275,811 12,323 - 288,134

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 20,779 (351,338 ) 42,801 (287,758 )

Restricted funds
General fund 497,207 (197,126 ) - 300,081

TOTAL FUNDS 517,986 (548,464 ) 42,801 12,323


PETAL Support Limited

Notes to the Financial Statements - continued
For The Year Ended 31st March 2024

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st March 2024.