Charity registration number 1136189
Company registration number 06982944 (England and Wales)
PROTECTION AGAINST STALKING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PROTECTION AGAINST STALKING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms R M Malley
(Appointed 24 February 2023)
Ms L Clancy
(Appointed 24 February 2023)
Mrs S J Haile
Prof C Maple
Mrs P Bernal
Charity number
1136189
Company number
06982944
Registered office
12 Conqueror Court
Sittingbourne
Kent
England
ME10 5BH
Independent examiner
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
PROTECTION AGAINST STALKING
CONTENTS
Page
Trustees' report
1 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Notes to the financial statements
10 - 16
PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The Trustees present their annual report together with the financial statements of the Company for the year 1 January 2023 to 31 December 2023. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

 

Protection Against Stalking (PAS) was registered as a charity in 2010 by two Mothers whose daughters Clare Bernal and Rana Faruqui had been stalked and murdered by their former boyfriends after they ended brief relationships. Tricia Bernal & Carol Faruqui wanted to raise awareness of stalking and prevent other parents from experiencing what they had.

 

Vision – Protection Against Stalking believes every victim of stalking should have the support and protection they need, including access to a locally based specialist stalking advocacy service.

Mission - Protection Against Stalking mission is to ensure the needs of victims are met by providing guidance on accessing support, raising awareness of the issues, and campaigning to ensure local support is available for all victims.

Values - Protection Against Stalking is a caring, compassionate charity; experience tells us early identification of stalking and effective safety planning saves lives.

 

Since 2010 PAS has successfully worked in collaboration with a number of partners and related charities to:

• Establish a national stalking helpline (managed by the Suzy Lamplugh Trust)

• Successfully campaigned for new stalking legislation

• Develop nationally recognised stalking training programme

• Create a network of skilled advisors to assist stalking victims

Objectives and activities

Following a period of review & consolidation, in 2018 the trustees identified the need to continue raising awareness of stalking and to focus on providing locally based specialist advocacy services to;

• Support victims and their families at risk of stalking and harassment

• Work with professionals and organisations to improve knowledge and understanding to identify and differentiate between stalking and harassment

• Ensure early recognition of and effective interventions for victims of stalking

• Provide access to credible and reliable information on stalking and safety planning

 

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Public benefit

 

Activities

PAS continues to raise awareness of stalking and provide support to victims of stalking and their families.

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -

Raising Awareness

PAS raises awareness of stalking in various ways through its website and social media, attendance and speaking at conferences, liaison with partners, attending multi-agency meetings and developing and delivering a comprehensive training programme.

 

Although better understood today, stalking behaviours still go unrecognised and the associated risks to victims are not identified. PAS knows ‘Early identification of stalking and effective intervention saves lives’ and participates in a number of national and local forums to raise awareness. During 2023 PAS attended over 200 meetings, raising awareness, providing specialist stalking advice and reporting on current referrals and trends.

 

PAS was a founding member of the National Stalking Consortium (NSC) and continues to work with colleagues across the United Kingdom to raise awareness of stalking, identify trends and influence law and practice changes. In 2022 PAS supported the NSC in the submission of a super-complaint against police for failing to recognise stalking behaviours, failing to adequately investigate stalking cases and failing to implement appropriate safety measures. The super-complaint was accepted for investigation during 2023 with several PAS clients being invited for interview by the Inquiry Team. Locally in Kent, where our primary advocacy support service is delivered the police response to stalking is improving. However, delays in applying for Stalking Protection Orders and communicating effectively with victims of stalking needs to improve in several areas. The Inquiry expects to report late summer 2024.

 

During National Stalking Awareness Week 2023 (Standing Against Stalking) PAS highlighted the high number of 16-24 year olds experiencing stalking behaviours and welcomed the opportunity to meet over 200 sixth-form students in Medway and Dover to explain stalking, particularly cyberstalking and highlighted the associated risks and available help. PAS appointed a Young Person ISAC (Independent Stalking Advocacy Caseworker) to provide specialist help to young people who are frequently unaware of stalking behaviours or the risks they face.

 

PAS also attends West Kent community safety partnership meetings, domestic abuse forums, Vulnerability Boards, MASIP and MARAC meetings. At the monthly MASIP (Multi-Agency Stalking Intervention Panel) meetings with police and partners PAS provides specialist stalking advice and where PAS clients cases are being reviewed, are the victims’ voice. During 2023 PAS contributed to and reviewed a total of 226 high-risk stalking cases at the Kent MASIP meeting.

 

Over 13,649 people visited the PAS website during 2023. PAS is beginning to make greater use of social media to raise awareness of stalking behaviours and opportunities to identify new team members, both staff and volunteers. During 2024 we will examine opportunities to continue to improve the website and look to further integrate social media channels.

 

Wherever possible PAS responds positively to requests to provide speakers for conferences and media interviews. We remain reluctant to offer clients to relive their experience unless they are able to cope with the media spotlight. Ticia Bernal, PAS co-founder and Trustee continues to support media requests, regularly speaking about the murder of her daughter Clare. We accepted invitations to speak about and raise awareness of stalking and showcase our work on national and local TV and radio during 2023, contributing to programmes on BBC News, BBC South-East, Radio 4, Radio 5 and Radio Kent. In total PAS appeared/contributed to 38 radio and TV programmes.

Training

PAS further developed its comprehensive training programme during 2023 and delivered training to 733 community safety, criminal justice and safeguarding professionals. A portfolio of available training programmes and content has been produced and shared across criminal justice and community groups. All programmes are flexible and can be bespoke to meet the needs of the clients. During 2024 we will look to engage more with businesses to enhance the skills and knowledge of leaders, line managers and supervisors.

PAS provided training to Kent Police, Community Safety Partners, Church Safeguarding Teams, Gateshead Borough Council, Gateshead CSP, IDVA Services, Community Wardens, Probation Service, Sixth-Form colleges, Schools and Mediation Services.

 

PAS welcomes support from community partners to deliver ‘learn over lunch’ stalking awareness sessions throughout the year. In 2023 23 delivered 9 sessions.

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

Advocacy

This is the sixth full year PAS has delivered specialist advocacy support to victims of stalking. We believe successful advocacy support is best delivered locally, alongside partners who complement our work. Identifying and establishing working arrangements and partnerships with local organisations and agencies is pivotal and necessitates PAS to attend MARAC, MASIP, CSP, Vulnerability Boards and DA meetings to report on referrals, trends and needs.

 

Available funding (resources) limits the support PAS is able to provide geographically. During 2023 full advocacy support was provided to all high-risk victims of stalking living in Kent. Full advocacy support was also provided to those living in West Kent, North Kent and Maidstone irrespective of level of risk, in all other areas of Kent email support and a telephone advocacy support service was provided. Outside Kent email support is provided. We also receive some requests from abroad which we provide basic safety advice and encourage to contact local services.

 

We are keen to identify funding to both maintain the current level of service but also grow advocacy provision further across Kent. PAS continues to support all high-risk cases across Kent and will look to extend full advocacy service areas when possible.

 

In total 1,436 victims of stalking were supported during 2023, this represented a small increase in the number of referrals in 2022. Each client has their circumstances assessed for the level of risk faced and safety advice is provided.

West Kent - 900 victims of stalking

Rest of Kent - 185 victims of stalking

Outside Kent - 336 victims of stalking

Outside UK – 15 victims of stalking

High Risk Assessment (PAS clients) - 256 cases

Protective Orders – 107 clients supported to gain protective orders.

 

The number of referrals in West Kent increased from 640 to 900 during 2023, the number of high-risk and complex cases also increased from 103 to 256 and the number of protective orders gained increased from 75 to 107. These are all positive signs and a testament to the specialist professional support being provided to victims of stalking by PAS.

Cyber-stalking Clinic:

PAS continues to partner with The Cyber Helpline to deliver the West-Kent Cyberstalking clinic supported by Look Ahead and the North-Kent Cyberstalking Clinic supported by the North-Kent DA Forum. Although organised separately at first, the North and West Kent clinics were combined during 2023 to enable one half-day clinic each week. Over 135 clients were booked into the clinics through 2023, benefitting from understanding privacy settings through to locating remote and sophisticated listening devices. All clients are enabled to secure devices and receive continuing support from The Cyber Helpline and PAS following attendance at the clinic. On average clients receive 4 hours post clinic support. We will look to expand the cyberstalking clinics further during 2024.

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -

Complex Trauma Support:

In 2022 The psychological impact of stalking can be deeply damaging. Research indicates more than 82% of stalking victims experience PSTD. At the beginning of 2022 PAS and DAVSS (Domestic Abuse Volunteer Support Service) received funding from Kent County Council to improve our knowledge and understanding of mental health issues, to develop and adopt an aide-memoir to inform risk assessments by caseworkers and support clients with suicidal ideation using a trauma informed approach. 62 volunteers and staff from DAVSS and PAS received training and an aide-memoir was developed and adopted as part of our normal risk assessment and safety planning process. We identified 20 trauma therapists and counsellors to provide early intervention and support to victims experiencing suicidal ideation. 36 high-risk, vulnerable clients displaying suicidal ideation received immediate trauma support and focussed counselling.

 

Pro-Bono Legal Support:

PAS continues to be able to offer clients a 45 minute appointment free of charge with a qualified legal advisor. Clinics are held monthly.

 

c. Main activities undertaken to further the Company's purposes for the public benefit

PAS continues to identify opportunities to raise public awareness of stalking through the maintenance of an informational website, use of social media, developing case studies highlighting stalking behaviours and providing advice and support at no cost to individuals experiencing stalking or harassing behaviours. Increased referrals, many of which are self-referral clearly demonstrate the public benefit being delivered.

 

The training programmes and presentations will continue to be adapted and developed according to need.

 

Achievements and performance
Significant activities and achievements against objectives

Feedback from clients & professionals;

 

“Thank you for your patience, IT is a total mystery, you took so much time to explain….. I am safer and feel so much better”.

“I had no idea I was being tracked, you showed me how. You guys are so great, you have saved my life.”

“I have just had a call, my stalker was given 2 years, this is only possible because of ….and PAS. You are totally incredible.“

“The team at PAS are so professional, their training and advocacy is making a real difference”.

"Best training I have been on, so practical, helpful case studies".

"I thought I understood stalking until I attended your training, then I realised I was a victim, thank-you".

Financial review
Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Reserves policy

The policy of the Trustees is to maintain general unrestricted funds at a level approximating to 3 months expenditure or £15,000 whichever is the greater. The Trustees are focussed on ensuring the reserves policy is met at the earliest opportunity.

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -

The challenge of funding the growing demands of a successful specialist stalking advocacy support is on going. Service provision is limited by available funding and resources to deliver.

We welcomed grants from The National Lottery Community Fund, Tudor Trust, Colyer Ferguson Charitable Trust, the Kent Community Foundation, The Brook Trust Fund, Pope Fund, Tonbridge & Malling Borough Council and the Sevenoaks District Council Community Fund to support the advocacy service provided by Independent Stalking Advocate Caseworker’s (ISAC’s) and volunteers, to update and manage finances online and improve communications through an informative website and use of social media. We were also grateful to receive a donation from our Patron Kenneth Green’s family charity to provide technology support.

PAS has continued to work in partnership with The Cyber Helpline, Look Ahead and the North-Kent DA Forum and welcome the re-commission of the Cyberstalking Clinic.

We are grateful to the many anonymous supporters of PAS who donate through Just Giving, Amazon and Text Giving.

To sustain and build on the support PAS is able to deliver we will continue to further develop a robust funding strategy, looking to work in partnership where it benefits victims.

 

Plans for future periods

During 2024 PAS will further develop its funding strategy to secure the cost of maintaining and developing its stalking advocacy support service across Kent, extend its programme of stalking awareness training and maintain and continue to expand the cyberstalking clinic in partnership with The Cyber Helpline across Kent.

Structure, governance and management

Protection Against Stalking is registered as a charitable company limited by guarantee and was set up by a Trust deed.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

 

Mrs Jan Berry - (key management)    

    

Ms R M Malley
(Appointed 24 February 2023)
Ms L Clancy
(Appointed 24 February 2023)
Mrs S J Haile
Prof C Maple
Mrs P Bernal
Mr R Donelan
(Resigned 17 June 2024)
Recruitment and appointment of trustees

The management of the Company is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Other matters

Our Trustees are also the Directors of the Company Limited by Guarantee. Our Trustees bring a variety of skills, knowledge and experience to the Board. During 2024 we will seek to add Trustees with Finance, Business, IT, third sector and local government experience.

 

Until 2023 PAS was managed by two volunteer Co-Chief Executives, Sue Dunn and Jan Berry who bring a complimentary mix of experience in domestic abuse, stalking, policing, charity, trustee and management. Grant funding from The National Lottery Community Fund has enabled these posts to be partly funded from 2023 which will enable the charity to more accurately reflect the direct and indirect costs of running a charity such as PAS. Further funding for the CEO role will need to be identified to fully reflect the cost, particularly if the current office holders should stand down at any point.

Grant funding from the Tudor Trust has enabled a part-time Operations Manager to be appointed. The Trustees recognise the long-term sustainability of the charity is dependent on building on this foundation.

 

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -

PAS uses volunteers and paid staff to raise awareness, provide advocacy support and administer the charity. Since the pandemic and lockdown it has been more difficult to identify, recruit and retain the number of volunteers we need. Subject to available funding there continues to be a need to increase the number of paid part-time staff to ensure clients are supported and a professional service maintained. In 2023 we were able to increase the number of employed part-time staff to 11, equal to 5 FTE (full-time equivalent).

 

All volunteers and staff are professionally trained to undertake their role and provided with opportunities to gain new skills and qualifications. All caseworkers are provided with clinical supervision given the nature of the client support they provide. During 2023 we employed two new part-time caseworkers one caseworker left and one caseworker was on long-term sick leave.

 

Our 16 volunteers, not all of whom are case workers donated more than 7,000 hours, equivalent to £122,000 based on the average hourly rate in Kent in support of PAS during 2023. We are indebted to the whole PAS team for their time and expertise supporting vulnerable victims of stalking. During 2024 we will continue to identify, recruit and train additional volunteers and staff to meet the anticipated increase in activity and awareness raising being undertaken by PAS.

The trustees' report was approved by the Board of Trustees.

Mrs P Bernal
Trustee
31 October 2024
PROTECTION AGAINST STALKING
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PROTECTION AGAINST STALKING
- 7 -

I report to the trustees on my examination of the financial statements of Protection Against Stalking (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

 

Fiona Howard FCA CTA FMAAT

Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
United Kingdom
Dated: 31 October 2024
PROTECTION AGAINST STALKING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
2,104
71,810
73,914
8,470
44,680
53,150
Charitable activities
4
22,877
355
23,232
11,768
5,975
17,743
Total income
24,981
72,165
97,146
20,238
50,655
70,893
Expenditure on:
Charitable activities
5
38,691
75,908
114,599
28,482
58,697
87,179
Total expenditure
38,691
75,908
114,599
28,482
58,697
87,179
Net expenditure and movement in funds
(13,710)
(3,743)
(17,453)
(8,244)
(8,042)
(16,286)
Reconciliation of funds:
Fund balances at 1 January 2023
25,542
10,702
36,244
33,786
18,744
52,530
Fund balances at 31 December 2023
11,832
6,959
18,791
25,542
10,702
36,244

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

PROTECTION AGAINST STALKING
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 9 -
2023
2022
Notes
£
£
£
£
Current assets
Debtors
9
7,125
3,822
Cash at bank and in hand
47,988
34,722
55,113
38,544
Creditors: amounts falling due within one year
10
(36,322)
(2,300)
Net current assets
18,791
36,244
Net assets excluding pension liability
18,791
36,244
The funds of the charity
Restricted income funds
14
6,959
10,702
Unrestricted funds
11,832
25,542
18,791
36,244

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 31 October 2024
Mrs P Bernal
Trustee
Company registration number 06982944 (England and Wales)
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
1
Accounting policies
Charity information

Protection Against Stalking is a private company limited by guarantee incorporated in England and Wales. The registered office is 12 Conqueror Court, Sittingbourne, Kent, ME10 5BH, England.

 

The principal activity of the charity is to advance education and provide specialist support services relating to stalking.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's [governing document], the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "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). The charity 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 Statement of Cash Flows.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, 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 the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable 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 charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.8
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Donations and gifts
2,104
500
2,604
3,470
-
3,470

Grants

-
71,310
71,310
5,000
44,680
49,680
2,104
71,810
73,914
8,470
44,680
53,150
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£
Income from charitable activities

Advancing education, supporting victims surrounding stalking

22,877
355
23,232
11,768
5,975
17,743
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2023
2022
£
£
Direct costs
Staff costs
73,750
39,353

Travel & subsistence

3,249
4,253

Consultancy fees

8,725
21,050

PPS

80
22

Website

3,886
1,947

Sundry

17,750
13,507

Insurance

539
719

Accountancy

3,945
6,328

Bad debts

500
-

Welfare

1,735
-

Office repairs and renewals

440
-
114,599
87,179
Analysis by fund
Unrestricted funds
38,691
28,482
Restricted funds - general
75,908
58,697
114,599
87,179
6
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
2,079
1,400
- for other assurance services
360
580
7
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Case workers
7
4
Administrative
1
1
Total
8
5
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
7
Employees
(Continued)
- 14 -
Employment costs
2023
2022
£
£
Wages and salaries
72,712
38,614
Other pension costs
1,038
739
73,750
39,353

Jan Berry, who is the finance manager, was reimbursed £3,211 for charitable expenditure throughout the year.

There were no employees whose annual remuneration was more than £60,000.
8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
-
500
Prepayments and accrued income
7,125
3,322
7,125
3,822
10
Creditors: amounts falling due within one year
2023
2022
Notes
£
£
Other taxation and social security
500
-
Deferred income
11
32,470
-
Trade creditors
101
-
Other creditors
335
320
Accruals and deferred income
2,916
1,980
36,322
2,300
11
Deferred income
2023
2022
£
£
Other deferred income
32,470
-

Deferred income is included in the financial statements as follows:

PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
11
Deferred income
(Continued)
- 15 -
2023
2022
£
£
Deferred income is included within:
Current liabilities
32,470
-
Movements in the year:
Deferred income at 1 January 2023
-
-
Resources deferred in the year
32,470
-
Deferred income at 31 December 2023
32,470
-
12
Pensions

The amounts owed to the employee pension scheme at the year-end amounted to £335.35.

13
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,038
739
14
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
10,702
72,165
(75,908)
6,959
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
18,744
50,655
(58,697)
10,702
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 16 -
15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
25,542
24,981
(38,691)
11,832
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
General funds
33,786
20,238
(28,482)
25,542
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 December 2023:
Current assets/(liabilities)
11,832
6,959
18,791
11,832
6,959
18,791
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
At 31 December 2022:
Current assets/(liabilities)
25,542
10,702
36,244
25,542
10,702
36,244
17
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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