Charity registration number 1146773
Company registration number 07975563 (England and Wales)
SOUTHERN DOMESTIC ABUSE SERVICE
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
SOUTHERN DOMESTIC ABUSE SERVICE
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
G Butler (Chair)
J Munday
W Osgood (Vice Chair)
M Poil
S Walker
C Godwin
T Stakes
L Parrett
(Appointed 28 July 2023)
M Griffiths
(Appointed 13 November 2023)
Secretary
Ms J Munday
Charity number
1146773
Company number
07975563
Principal address
PO Box 53
Havant
Hampshire
PO9 1UA
Auditor
Sumer Audit
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Bankers
Lloyds TSB
West Street
Havant
SOUTHERN DOMESTIC ABUSE SERVICE
CONTENTS
Page
Trustees' report
1 - 13
Statement of trustees' responsibilities
14
Independent auditor's report
15 - 17
Statement of financial activities
18
Balance sheet
19
Statement of cash flows
20
Notes to the financial statements
21 - 39
SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019)

Objectives and activities

Southern Domestic Abuse Service trading as Stop Domestic Abuse is a charity providing services to all people affected by domestic abuse in the pan-Hampshire area and stalking in the pan-Hampshire area and Isle of Wight.

 

The organisation was originally set up in 1977 as Havant Women’s Aid by a group of local women who realised that local statutory agencies were failing to meet the needs of women and children experiencing domestic abuse. Southern Domestic Abuse Service was established in 2012. In November 2018 we rebranded to Stop Domestic Abuse (trading name of Southern Domestic Abuse Service). Our branding defines the purpose of the organisation. Our message creates a powerful emotional connection between our organisation, those affected by domestic abuse and the wider public. We want to make our purpose clearer and bring domestic abuse out into the open. We want to stop domestic abuse and we aim to do this by campaigning and delivering direct services to those affected by domestic abuse.

 

Our name reflects that our services are truly inclusive to all. Although domestic abuse can happen to anyone, it is important to recognise that it is still a gendered crime. Recent data from Women’s Aid (Annual Audit 2023) identified that 94.6% of perpetrators were male and 73.0% were a partner/ex-partner of the service user. We are a registered charity and company limited by guarantee. We are a member of the Women’s Aid Federation of England and the organisation is managed by a Board of Trustees made up of women that have a wealth of skills, experience and knowledge.

 

Our Vision

Our vision is a world without domestic abuse.

 

Our Mission

We seek to help all those affected by domestic abuse by providing innovative and unique services. We protect and work with victims as well as helping perpetrators, the police and many other organisations.

 

Our Values

We are committed to these core values:

 

Our Strategic Priorities 2023-2026

We will continue to concentrate our efforts to provide specialist services to those affected by domestic abuse. We will increase our capacity to help our service users to secure and maintain accommodation and with support, to live as independent and fulfilling lives as possible.

 

Core aims:

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
  1. We will ensure that people affected by domestic abuse have a number of options available to them.

     

    Stop Domestic Abuse will continue to develop effective and efficient holistic services to provide choice to service users. A comprehensive service offering a wide choice of support options and a variety of opportunities will mean that victims and survivors will be further empowered to make decisions about their future. We also want to ensure that the services we provide meet the needs, provide value for money and have tangible benefits for service users.

    Refuge accommodation

    We will work to provide improved and additional units of refuge and safe accommodation. We will ensure that we provide well-managed and safe refuge accommodation to women and their children. Families will receive support and advice to ensure that they can enjoy a planned move on from refuge accommodation and live a life free from domestic abuse.

    Dispersed accommodation

    We will secure additional units of dispersed accommodation expanding our services to meet the needs of people traditionally excluded from refuge. We will explore opportunities to provide care and support in dispersed accommodation.

     

  2. We will continue to develop the range of community-based services that we provide for victims and survivors affected by domestic abuse.

    We will seek to secure additional funding to provide additional staff working with victims and survivors living in the community. We want to secure funding to continue to provide support to medium and high-risk victims/survivors.

    We will continue to develop and deliver high quality services that provide improved outcomes for victims and survivors. We will also build awareness and understanding of domestic abuse and stalking, the services available and referral pathways to our partner agencies and support all multi-agency risk management processes.

  3. We will continue to provide relevant, cost-effective and beneficial group work services for women living in refuge accommodation and for those affected by domestic abuse living in the wider community.

     

    We want to continue to work in partnership with other agencies. We also ensure that the services we provide meet the needs, provide value for money and have tangible benefits for service users.

    We will continue to deliver a range of group work to meet a diverse range of needs, guided by what victims and survivors tell us they need. We will continue ensuring women-only safe spaces are protected. We will continue to deliver innovative and relevant group work to all our clients.

  4. We will continue to provide high quality, efficient and effective Children and Young People’s Services.

 

We will continue to provide inclusive services which meet the needs of children and young people who have lived with or are living with domestic abuse with particular regard to diversity and equal opportunities. These services are responsive to the individual needs of children and young people using our services.

 

It is crucial that we work with the non-abusive parent to provide parenting support. This includes the delivery of services to adults whose children are violent towards them. We will strive to ensure that not only are the needs of children and young people living in refuge accommodation met but that those living in the wider community are provided with support and services. We will continue to empower children and young people.

 

We will continue to develop services to children and young people raising awareness of domestic abuse and related issues such as promoting healthy relationships in order to support children and young people to identify the warning signs of domestic abuse.

 

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

5. We will continue to provide specialist support for perpetrators of domestic abuse.

We will continue to explore ways to work with perpetrators in order to prevent domestic abuse, and to secure longer-term funding to expand our work with perpetrators. Our focus is to provide intervention at the earliest opportunity, minimising harm to victims and their children.

 

6. We will continue to develop and deliver a high quality stalking advocacy and support service.

We will continue to provide a service that improves outcomes for victims across our delivery area. We will also build awareness and understanding of stalking, the service available and referral pathways to our partner agencies and support all multi-agency risk management processes.

 

7. We will significantly enhance the range of alliances and partnerships that we have.

Existing partnerships will be further developed and new partnership working explored in order to provide the best services to our clients. Partnership working is particularly crucial for community-based support services.

Stop Domestic Abuse is continuously sourcing opportunities to secure additional funding and also looking for fundraising opportunities. In Autumn 2023 we implemented our Fundraising Strategy 2023-2026. We intend to increase income from a range of sources to improve our resilience and sustainability as a charity and to further our ambitions.

 

Volunteers

At Stop Domestic Abuse we have embedded a high-quality volunteering service which brings communities and people together through the giving of time, unique skills and experience to enhance resilience and outcomes for our service users.  From providing an additional pair of hands at group work sessions, activities in refuge or community events, to supporting ‘calls to action’ for a variety of tasks, to supporting clients attending court hearings, we recognise the amazing value and skills volunteers bring to our service. Through the selection process and the provision of a comprehensive induction training package, role related training, supervision, personal development reviews and appraisals our volunteering service join us to uphold our core values and beliefs and support our vision for a world without domestic abuse.  Stop Domestic Abuse is committed to the creation of inclusive opportunities for community investment in our organisation and to empowering access to and recruitment of marginalised groups.  Our volunteering service provides support into paid roles from volunteering positions. 

Public Benefit Statement

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

 

 

 

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -
Achievements and performance

We continue to deliver high quality services, to provide unrivalled support to victims, survivors and perpetrators of domestic abuse. In 2023/2024 Stop Domestic Abuse worked with a total of 3,952 adults and 1,487 children and young people. This is a 16% increase compared to the prior year.

  1. We will ensure that people affected by domestic abuse have a number of options available to them.

Through our delivery of SPOC (Single Point of Contact) in Portsmouth, Front Door in Hampshire, referral routes to our Stalking Advocacy and Support Service, and our co-delivery of PiPPA (Prevention Intervention and Public Protection Alliance) with Southampton City Council IDVA Service, we provided direct support through over 39,000 calls through these helplines for advice and support, this is a 7% increase from the prior year. These helplines support people affected by domestic abuse determine which support fits their needs.

We provided additional one-to-one support to 549 victims/survivors to improve their mental health.

 

We continued to deliver behaviour-change programmes to people using abusive/unhealthy behaviours in their intimate relationships. 546 victims/survivors engaged in a behaviour-change programme to unpick unhealthy coping strategies, an increase of 23% compared to the prior year.

 

We increased engagement across all services with groups that may be marginalised from traditional domestic abuse service provision through community engagement projects. During 2023/2024 we delivered targeted training and awareness raising activities in health settings to support engagement for vulnerable groups; we have seen an increase in victims and survivors being supported across the following groups:

21% increase in those with hearing impairments

32% increase in those with physical health support need

112.5% increase in those with a visual impairment

17% increase in those with a substance misuse support need

40% increase in those with No Recourse to Public Funds

 

We are continually looking to improve and want to provide services that are relevant and reflect the needs of our communities, doing things in a way that is accessible, progressive and innovative. We have a dedicated parent portal on our website. A secure area of our website which contains downloadable resources for parents to use with their children. We launched a new LiveChat function on our website at the beginning of 2024, providing another route for people to contact us and receive support. Research tells us that friends and family members are often the first people to identify domestic abuse when it affects a loved one. In response, we set up a Friends and Family advice service through which anyone concerned about a friend or family member can access confidential advice and information.

 

Refuge accommodation

Stop Domestic Abuse delivered services in 18 refuges accommodating 106 families at any one time and continues to sub-contract refuge provision in the Test Valley to Finding Freedom From Abuse which provides a further 19 family spaces. We carry out a high standard of cyclical and emergency repairs and replacements to ensure our refuge provision are well maintained.

 

Our refuges provided safety and support to 366 women and 441 children and young people.

 

We provided more opportunities for migrant women and women with No Recourse to Public Funds (NRPF) to access refuge accommodation.

We plan to invest in new play equipment and landscaping at a further 8 refuges, following the success of new play equipment and landscaping at 3 refuge sites in September 2023.

 

We continue to work with commissioners, housing providers and our local authorities to provide safe, supportive accommodation for families that have made the incredibly hard decision to leave their home to find safety.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

Dispersed Accommodation

We provided self-contained accommodation that meets the needs of a diverse range of service users, including male victims, women with older male children and families with very complex needs. During 2023-24 we also increased the number of dispersed accommodation units across Hampshire.

 

In June 2023 Stop Domestic Abuse began a new partnership with Women In Safe Houses (WISH) strengthening our safe accommodation provision to provide supported housing for women (and their children) who are experiencing domestic abuse.

 

In December 2023 Stop Domestic Abuse completed the purchase of its second property. In March 2024 Stop Domestic Abuse completed the purchase of its third property, increasing our offer of dispersed safe accommodation which allows for independent living with specialist support for up to 7 families.

 

We continue to explore opportunities to provide care and support in dispersed accommodation with our partners.

 

New Refuge

We have a vision to build our own refuge in Havant, where women and children can recover and begin to rebuild their lives. This purpose-built, trauma-informed refuge will provide a unique, child-centred, fully accessible, holistic centre where the physical environment will be as much a part of victims’ recovery as the specialist support we will provide to our clients.

 

As included in our Fundraising Strategy 2023-2026, in May 2024 Stop Domestic Abuse launched an appeal to raise the final £1million towards building a new purpose-built refuge for women and children fleeing domestic abuse.

 

This accommodation will provide safe secure accommodation designed to a high standard ensuring that despite it being emergency accommodation it is still suitable for families and has a homely atmosphere. We will ensure that our accommodation meets the expectations of our service users.

 

  1. We will continue to develop the range of community-based services that we provide for women, children, young people and men that have experienced domestic abuse.

 

Stop Domestic Abuse delivers community-based services in East Hampshire, West Hampshire, Portsmouth and Southampton.

 

2,048 adult victims/survivors and 781 children and young people received one-to-one support in the community, the number of people receiving this support has increased by 14% compared to the prior year.

 

7,670 people were referred to our outreach and Independent Domestic Violence Adviser (IDVA) services.

 

More than 10,065 people were referred to our outreach and Independent Domestic Violence Adviser (IDVA) services.

 

We continue specialist work addressing harmful cultural practices including female genital mutilation (FGM), forced marriage and honour-based violence. Which is available across 11 Hampshire districts and Portsmouth. We continue to raise awareness of FGM through training events to educate professionals and community leaders on the impact of FGM, risk factors and existing protection for women and girls. 40 women, children, young people and men who had experienced Harmful Cultural Practices including Honour Based Violence and Female Genital Mutilation.

 

We continue to expand our specialist support services. In August 2023 we launched a new Mental Health Independent Domestic Violence Adviser (IDVA) Specialist service co-located within Havant and East Hants Mind, delivering direct advocacy support to victims of domestic abuse who access Mind Services. Whilst also providing support to Mind colleagues and other partners, we ensure groupwork is needs led to ensure those with historic trauma from domestic abuse are supported through recovery and works to prevent repeat victimisation.

 

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

In November 2023 we launched a new Hospital IDVA Specialist service co-located at Queen Alexandra (QA) Hospital providing support and advice hospital-wide with a focus on Accident and Emergency and Maternity Services. Delivering advocacy support to victims of domestic abuse who access QA Hospital, providing crisis intervention and safety planning with direct referral into support services.

 

Our Domestic Abuse Health Advocates work across Royal Hampshire County Hospital Winchester and Andover War Memorial Hospital offering immediate advice and support to staff and patients. This service was expanded in 2023 to provide the service within Emergency Departments on Saturdays and Sundays.

 

In March 2023 we launched our LGBTQ+ Specialist Advocacy Support Service. Through which we provide support, advice and assistance to adults in the LGBTQ+ community in Southampton who have experienced or are at risk of domestic abuse, and we deliver training to other professionals in order to improve responses to LGBTQ+ victim-survivors of domestic abuse.

 

Our Domestic Abuse Housing Advocates supported 53 victims/survivors and provided specialist expertise to Housing Teams in East Hants, Gosport and Havant.

 

Our Police IDVA Specialist supported 46 victims of domestic abuse, who either work for Hampshire and Isle of Wight Constabulary or whose perpetrator does. This was a pilot project, funded by the Police and Crime Commissioner.

 

Across Hampshire and the coastal cities, from deprived urban districts like Havant and Gosport, to rural areas (New Forest, East Hampshire), our clients face complex issues and barriers to accessing support (social isolation, financial and housing issues, long term health conditions, untraditional working patterns impacting on ability to access support services). We deliver support on a one-to-one basis, wherever it is needed.

 

Our IRIS (Identification & Referral to Improve Safety) service encourages general practice health professionals to ask patients about their experience of abuse and respond, record, safety check and refer to specialist services.

 

We have continued to provide a target hardening service, 391 victims/survivors received target hardening to improve their safety at home. Our specialist workers visit homes to give safety advice and issue personal and home safety equipment.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
  1. We will continue to provide relevant, cost-effective and beneficial group work services for women living in refuge accommodation and for those affected by domestic abuse living in the wider community.

    Our Group Work programmes give adults, children, and young people the opportunity to learn about domestic abuse and how it has affected them, reducing risk of revictimization, improving self-esteem and resilience and promoting healthy relationships. One of the biggest effects of domestic abuse is isolation. Through group work, victim-survivors listen to others’ experiences and gain confidence in the knowledge that they are not alone. We have delivered empowering group work to 741 women and 278 children and young people.

     

  2. We will continue to provide high quality, efficient and effective Children and Young People’s Services.

    We helped children and young people to recover and learn from their experiences. 92% of children and young people told us they knew more about respectful relationships following support from our Children & Young People’s team.

    96% of children and young people we worked with said they know more about how to stay safe.

    64% children and young people, where education was an identified support need, saw improved attainment at school after support.

    84% children and young people engaged in support stated the support had improved their coping strategies after engaging in support.

    In 2023/2024 Stop Domestic Abuse provided workshops to 5,119 children and young people to raise awareness of domestic abuse and healthy relationships.

     

  3. We will continue to provide specialist support for perpetrators of domestic abuse.

    In partnership with Portsmouth City Council we supported 70 families through a specialist project for children and adolescents displaying abusive behaviours, supporting the whole family to learn the skills to have healthier relationships. We worked with 217 perpetrators who were supported to change their abusive behaviours.

  4. We will continue to develop and deliver a high quality stalking advocacy and support service.

In July 2023 Stop Domestic Abuse began delivering the Police Crime Commissioner’s Stalking Advocacy & Support Service across Hampshire and the Isle of Wight. We provided specialist advice and support to 127 victim-survivors of stalking, 93% of whom were women; 96% of clients in the stalking service said they felt safer following support from our Stalking Advocates.

In addition we were commissioned by the Police & Crime Commissioner to deliver victim advocacy support as part of a multi-agency intervention service designed to reduce the risk of reoffending amongst stalkers. The service received 657 referrals and worked with 227 victims of stalking from 1st July 2023 until 31st March 2024, 96% of those using the service said they felt safer after they received the support.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
  1. We will significantly enhance the range of alliances and partnerships that we have.

We will continue to work in partnership with agencies such as Hampshire and Isle of Wight Constabulary, The Office of the Police Crime Commissioner, Children’s Centres, Social Care, Community Safety, Health, Education, Hampshire County Council, district councils, The Guinness Partnership, Bournemouth Churches Housing Association, Home Group, Portsmouth City Council, Victim Care Service, University of Portsmouth, the British Red Cross, Abri Housing, Portsmouth Hospitals, Hampshire Hospital Trust, Clinical Commissioning Groups, Trinity Winchester, Sovereign Housing, Standing Together Against Domestic Abuse.

We continue to work with Hampshire County Council and our partner Finding Freedom From Abuse (in the Test Valley district) to deliver the commissioned pan-Hampshire community and accommodation-based services.

With our partners at Portsmouth City Council we continue to develop innovative interventions for families, including specialist support for perpetrators of domestic abuse. We continue to deliver the commissioned service in Portsmouth to support victims and survivors of domestic abuse, children and young people affected by domestic abuse and people who use unhealthy and abusive behaviours and are committed to change. The service was commissioned by Portsmouth City Council and the Hampshire and Isle of Wight Police and Crime Commissioner.

We continue our partnership with Two Saints to provide specialist domestic abuse support to homeless people in Portsmouth Respite Rooms.

We continue to work with Southampton City Council to deliver the commissioned service in Southampton to support victims and survivors of domestic abuse and children and young people affected by domestic abuse. The service was commissioned by Southampton City Council and the Hampshire and Isle of Wight Police and Crime Commissioner. We work with our partners and sub-contractors Yellow Door and No Limits to deliver this contract to victims and survivors in Southampton.

We started a new commissioned service in Southampton in April 2023 delivering specialist advocacy support to victims and survivors of domestic abuse from the LGBTQ+ community, together with the provision of training to professionals supporting LGBTQ+ people.

In June 2023 Stop Domestic Abuse began a new partnership with Women In Safe Houses (WISH) strengthening our safe accommodation provision to provide supported housing for women (and their children) who are experiencing domestic abuse.

We continue to work with The Office of the Police Crime Commissioner, with existing commissioned services we provide in Hampshire, Portsmouth and Southampton. Now including Stalking Advocacy and Support Services for Hampshire and Isle of Wight.

We continue to work with Gosport Borough Council, Havant Borough Council and East Hants District Council to provide community-based specialist domestic abuse advocacy support. Our co-located Housing Advocates work collaboratively with local councils, with other local councils interested in replicating this model.

We began working in partnership with Standing Together Against Domestic Violence to deliver specialist advocacy support services.

 

Our Supporting Priorities

 

Sustainability

We will continue to; explore opportunities for income generation and secure funding from different sources. We are committed to ensure the diversity of funding streams and pursuing opportunities for generating income using our expertise.

 

 

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -

We will continue to develop training programmes to deliver to partner organisations.

In 2023/2024 Stop Domestic Abuse delivered training to 2,428 individuals on topics including Responding well to Domestic Abuse, Domestic Abuse and Children/Young People, Controlling or Coercive Behaviour, Non-Fatal Strangulation, Domestic Abuse Awareness, Post-separation Abuse, Responding to Disclosures of Domestic Abuse, Stalking Level 1 and 2, Introduction to Stalking and Cyber Stalking, Domestic Abuse, Stalking, Harassment and Honour Based Violence Assessment (DASH) Risk Identification Checklist (RIC) Training, Introduction to Economic Abuse, adolescent to parent abuse, supporting LGBTQ+ victims of DA, Harmful Cultural Practices and Female Genital Mutilation.

We also provide intensive domestic abuse training to serving officers and staff of Hampshire and Isle of Wight Constabulary.

 

In addition we also deliver Webinars for Recognising Domestic Abuse Affecting Older People, Economic Abuse, Domestic Abuse and Children, Adolescent to Parent Violence, Healthy Homes, Post-Separation Abuse and online workshops for Harmful Cultural practices.

 

We have been commissioned to deliver training by Hampshire County Council, Portsmouth City Council and The Office of the Police Crime Commissioner.

 

We continue to deliver a project in Winchester and Andover Hospitals since July 2019 which includes providing Domestic Violence and Abuse (DVA) training to Maternity and Accident and Emergency staff. Since November 2023, we have delivered a Hospital IDVA provision in Queen Alexandra Hospital, Portsmouth, this role provides crisis intervention and delivers training to hospital staff to improve responses to cases of domestic abuse.

 

Over the past year we have delivered Domestic Abuse Ambassador training to individuals working in the health and beauty industry and Hampshire Libraries. We have so far trained over 269 individuals to become certified Safe At Home Domestic Abuse Ambassadors. In December 2023, we relaunched our Community Ambassador training offer and opened this up to professionals working in domestic abuse, employers and members of the community, to strengthen the co-ordinated community response (CCR) to domestic abuse.

 

In July 2023 we launched a new programme of Stalking Awareness for professionals and partners engaging with the Stalking Advocacy and Support Service.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
Financial review

Overview

Stop Domestic Abuse continues to achieve organisational growth whilst weathering the ongoing challenges within the sector and economic climate. At the year end the charity remains in a strong financial position, exceeding financial targets set in the budget 2023-24.

In the year Stop Domestic Abuse generated a surplus of £1.39m, £0.224m lower than the prior year. Surplus funds will be used to continue to deliver under resourced projects including support services in refuge, work with children, community based support to women and men affected by domestic abuse and to pilot new innovations in domestic abuse services.

 

Income

Income totalled £8.78m in 2023-24, which is £0.81m (10%) higher than 2022-23. Income from charitable activities, including rental income, grants, contracts and housing management income, has increased by £0.66m (8%) as a result of new contracts secured, extensions secured on existing contracts, increased dispersed accommodation, and careful management to minimise voids. Investment income increased significantly compared to the prior year by £0.21m by investing cash reserves to take advantage of interest rate rises. This is offset by a decline in donations by £0.05m 77%.

 

Expenditure

Expenditure totalled £7.40m, which is £1.06m (17%) higher than the prior year. This is primarily driven by increased spend on people. Our payroll costs are up £1.18m (30%) year-on year. New contracts have required increased headcount, our average headcount increased by 24%. Other costs have decreased however 2022-23 costs included investment in play equipment, high agency costs, and designated reserves were used to continue the delivery of projects in 2023-24 where funding had ended. Excluding these, other costs have increased by 8% due to high inflation and higher overheads to support a larger workforce. In addition to increased staff and consultancy spend, high inflation has pushed up non-staff costs across the board in 2023-24.

 

Reserves and other funds

Total reserves held at the year-end 31 March 2024 total £9.09m, of these reserves £0.12m are restricted reserves and £8.98m unrestricted reserves. Unrestricted reserves include £5.9m which are designated by the committee to ensure the charity has funds available to ensure accommodation is maintained to a high standard, that under resourced services can continue to be delivered and future ambitions can be realised.

 

The carrying amount of fixed assets is shown in designated reserves, £0.87million of funds are invested in property providing dispersed accommodation which can be realised by disposing of tangible fixed assets.

 

Surplus funds generated during the year have increased reserves by £1.39m, of which £0.85m has been designated by Trustees to increase our fund to purchase further dispersed properties. To deliver our aim to increase the number of dispersed units to meet the needs of our service users.

 

The trustees have set a reserves policy which requires reserves be maintained at a level which ensures that Stop Domestic Abuse’s core activities can continue during a period of unforeseen difficulty, and requires a proportion of reserves be maintained in a readily realisable form.

 

The reserves policy states that these funds should be maintained at a level equivalent to between three and six month’s expenditure. The charity aims to achieve reserves equivalent of a minimum of six months running costs. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

 

General unrestricted funds on the Balance Sheet provide 4.9 months coverage to continue operations, we have increased these reserves by £1.4m compared to the prior year.

 

Stop Domestic Abuse holds £2.14million of investments. This is £1.81m higher than the prior year following the investment of funds in a new portfolio managed by Shroders & Co. Funds are also held in a portfolio managed by Professional Connection. Both management companies are reputable and investments held are low-risk and held on a short-term basis.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -

Funding sources

Stop Domestic Abuse is funded primarily through Hampshire County Council, Portsmouth City Council, Southampton City Council and The Office of the Police Crime Commissioner commissioning of domestic abuse and stalking services, the rent we charge, grants/contracts from such organisations as The National Lottery Community Fund, National Lottery Awards For All, BBC Children In Need, Department for Levelling Up, Housing & Communities, Home Office, Ministry of Justice and other grant funding.

 

Prudent financial monitoring, active fundraising and rental income has resulted in a year-end surplus. This surplus will be used to ensure that we have adequate reserves and capital for our future ambitions and to develop innovative new projects and continue providing non-commissioned and under-resourced services such as work with children and young people and migrant women/women with no recourse to public funds.

 

We also continue to receive support and donations from local individuals, companies, groups and associations. This support is invaluable, and we use the donations to provide the important extras that improve the quality of life for the women, children, young people and men using our services. Our thanks go to those who have supported us through giving time, money or donations and to our partners who ensure that together we can offer the highest quality support to victims and survivors of domestic abuse.

 

We welcomed the opportunity to secure one-off payments from Women’s Aid on behalf of our clients from the Home Office Flexible Fund. This followed a £2million further investment in funding to provide one-off payments to survivors of domestic abuse to help them flee, and stay fled, from abusers.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Delivering high performance

We will continue to be a high performing organisation in order to achieve our vision of Stop Domestic Abuse in the coming years. We will continually improve our service delivery and develop our reporting and monitoring procedures. We will invest in staff through training, development and the promotion of a learning culture.

Developing services

We will continue to review opportunities and pursue those aligned to our mission to ensure that we deliver high quality and value for money services to as many people affected by domestic abuse as possible. This will ensure that the needs of victims, survivors and perpetrators are met, and we are able to spread risk to the business. We will seek additional funding to ensure that children and young people’s services are secured in any new area that we work.

Transformation

We will continue to work collaboratively with commissioners to develop and deliver the transformation of domestic abuse services, which will improve outcomes and maximise use of resources for all people living within the boundaries of Hampshire.

 

Financial Planning

We have prepared a detailed budget for 2024-25, it is prudent and used to ensure our costs are affordable, this was approved by Board of Trustees in March 2024. This gives us a financial plan to support our Strategic Priorities 2023-2026.

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
Structure, governance and management
The charity is a company limited by guarantee incorporated under the Companies Act 2006 on 5 March 2012 and is a registered charity (number 1146773), registered on 3 April 2012. It commenced activities on 1 July 2012, taking over the services previously carried out by Havant Womens Aid (charity number 273775).

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:

 

G Butler (Chair)
J Munday
W Osgood (Vice Chair)
M Poil
S Walker
C Godwin
L Watkin
(Resigned 18 April 2023)
T Stakes
L Parrett
(Appointed 28 July 2023)
M Griffiths
(Appointed 13 November 2023)

The skills of Trustees are reviewed to identify any gaps in skills. Stop Domestic Abuse recognises that an effective board of trustees is essential if the charity is to be effective in achieving its objects. The board seeks to be representative of the people with whom the charity works and must have available to it all of the knowledge and skills required to run the charity. Individual trustees must have sufficient knowledge, both of trusteeship in general and of the Charity's activities, to enable them to carry out their role and to represent the Charity at meetings and other events.

 

When recruiting trustees a skills audit of the board is completed to ensure that there are no skills gaps. Recruitment takes place within the wider community including advertisements and direct approaches to professional bodies and to other voluntary organisations. Stop Domestic Abuse seeks to ensure diversity in its board of trustees as well as in its staff base and consideration will be given to ways in which groups that are under-represented on the board might be reached and encouraged to apply. Applicants who appear suitable are interviewed by two existing trustees and the CEO.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The charity is governed by an executive committee who have the power to co-opt additional members. They are unpaid and act as trustees of the charity. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Asset cover for funds
Note 24 sets out an analysis of the assets attributable to the various funds and a description of the trusts. These assets are sufficient to meet the charities obligations on a fund by fund basis.
Auditor

In accordance with the company's articles, a resolution proposing that Sumer Audit be reappointed as auditor of the company will be put at a General Meeting.

 

 

 

 

 

 

 

SOUTHERN DOMESTIC ABUSE SERVICE
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
Disclosure of information to auditor

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information.

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

G Butler (Chair)
Trustee
Dated: 7 November 2024
SOUTHERN DOMESTIC ABUSE SERVICE
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -

The trustees, who are also the directors of Southern Domestic Abuse Service for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements.

 

SOUTHERN DOMESTIC ABUSE SERVICE
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF SOUTHERN DOMESTIC ABUSE SERVICE
- 15 -

Opinion

We have audited the financial statements of Southern Domestic Abuse Service (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

-

give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-

have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

 

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

-

the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.

-

the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements;

SOUTHERN DOMESTIC ABUSE SERVICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SOUTHERN DOMESTIC ABUSE SERVICE
- 16 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

-

adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-

the financial statements are not in agreement with the accounting records and returns; or

-
certain disclosures of trustees' remuneration specified by law are not made; or
-

we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Identification and assessment of irregularities including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

· Obtaining an understanding of the legal and regulatory framework that the charity operates in, focusing on those laws and regulations that had a direct effect on the financial statements and operations;

· Obtaining an understanding of the charity's policies and procedures on fraud risks, including knowledge of any actual, suspected or alleged fraud;

· Discussing among the engagement team how and where fraud might occur in the financial statements and any potential indicators of fraud through our knowledge and understanding of the company and our sector-specific experience.

As a result of these procedures, we considered the opportunities and incentives that may exist within the association for fraud. We are also required to perform specific procedures to respond to the risk of management override. As a result of performing the above, we identified the following areas as those most likely to have an impact on the financial statements: health & safety and employment law, as well as compliance with the UK Companies and Charities Acts.

 

SOUTHERN DOMESTIC ABUSE SERVICE
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF SOUTHERN DOMESTIC ABUSE SERVICE
- 17 -

In addition to the above, our procedures to respond to risks identified included the following:

· Making enquiries of management about any known or suspected instances of non-compliance with laws and regulations and fraud;

· Reviewing minutes of meetings of the board and senior management.

· Reading correspondence with regulators

· Challenging assumptions and judgements made by management in their significant accounting estimates; and

· Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness.

Due to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). For instance, the further removed non-compliance is from the events and transactions reflected in the financial statements, the less likely the auditor is to become aware of it or to recognise the non-compliance.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

This report is made solely to the company’s members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Jordan Abbott BSc ACA (Senior Statutory Auditor)
for and on behalf of Sumer Audit
18 November 2024
Chartered Accountants
Statutory Auditor
Piper House
4 Dukes Court
Bognor Road
Chichester
West Sussex
PO19 8FX
Sumer Audit is the trading name of Sumer Auditco Limited
SOUTHERN DOMESTIC ABUSE SERVICE
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 18 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
14,786
-
14,786
64,709
-
64,709
Charitable activities
4
7,121,697
1,417,236
8,538,933
6,763,294
1,119,423
7,882,717
Investments
5
226,007
-
226,007
16,512
-
16,512
Total income
7,362,490
1,417,236
8,779,726
6,844,515
1,119,423
7,963,938
Expenditure on:
Raising funds
6
9,600
-
9,600
23,383
-
23,383
Charitable activities
7
6,061,119
1,334,943
7,396,062
5,113,483
1,200,472
6,313,955
Other expenditure
14
21
-
21
1
-
1
Total expenditure
6,070,740
1,334,943
7,405,683
5,136,867
1,200,472
6,337,339
Net gains/(losses) on investments
13
20,132
-
20,132
(8,276)
-
(8,276)
Net income
1,311,882
82,293
1,394,175
1,699,372
(81,049)
1,618,323
Transfers between funds
-
-
-
(26,381)
26,381
-
Net movement in funds
10
1,311,882
82,293
1,394,175
1,672,991
(54,668)
1,618,323
Reconciliation of funds:
Fund balances at 1 April 2023
7,663,992
33,702
7,697,694
5,991,001
88,370
6,079,371
Fund balances at 31 March 2024
8,975,874
115,995
9,091,869
7,663,992
33,702
7,697,694

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

SOUTHERN DOMESTIC ABUSE SERVICE
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 19 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
16
1,032,492
242,553
Investments
17
2,137,575
326,371
3,170,067
568,924
Current assets
Debtors
18
592,922
365,604
Cash at bank and in hand
5,844,151
7,408,892
6,437,073
7,774,496
Creditors: amounts falling due within one year
19
(515,018)
(645,184)
Net current assets
5,922,055
7,129,312
Total assets less current liabilities
9,092,122
7,698,236
Provisions for liabilities
(253)
(542)
Net assets
9,091,869
7,697,694
Income funds
Restricted funds
23
115,995
33,702
Unrestricted funds
Designated funds
25
5,925,384
6,051,958
General unrestricted funds
3,050,490
1,612,034
8,975,874
7,663,992
9,091,869
7,697,694
The financial statements were approved by the Trustees on 7 November 2024
G Butler (Chair)
Trustee
Company Registration No. 07975563
SOUTHERN DOMESTIC ABUSE SERVICE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
30
858,729
2,256,005
Investing activities
Purchase of tangible fixed assets
(858,405)
(85,831)
Purchase of  investments
(4,501,828)
(242,539)
Proceeds on disposal of  investments
2,710,756
250,597
Investment income received
226,007
16,512
Net cash used in investing activities
(2,423,470)
(61,261)
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(1,564,741)
2,194,744
Cash and cash equivalents at beginning of year
7,408,892
5,214,148
Cash and cash equivalents at end of year
5,844,151
7,408,892
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
1
Accounting policies
Charity information

Southern Domestic Abuse Service is a private company limited by guarantee incorporated in England and Wales. The registered office is Piper House, 4 Dukes Court, Bognor Road, Chichester, West Sussex, PO19 8FX.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and “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)” (as amended for accounting periods commencing from 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of 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.

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.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 22 -
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.

All expenditure is accounted for on an accruals basis and include attributable VAT which cannot be recovered.

Expenditure is either allocated directly or is apportioned to the individual areas. Funds are transferred from unrestricted funds to fund deficits on restricted areas where no further funding will be forthcoming.
1.6
Tangible fixed assets

Capital items costing more than £1,000 are treated as tangible fixed assets and are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
10% straight line or over the life of the lease
Fixtures, fittings & equipment
33.3% straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8
Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9
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.

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 23 -
1.10
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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

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

1.11
Provisions

Provisions are recognised when the charity has a legal or constructive present obligation as a result of a past event, it is probable that the charity will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.12
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.

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 24 -
1.13
Retirement benefits

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

1.14
Taxation
On the basis of the financial statements no provision has been made for Corporation Tax.
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.

Critical judgements
Pension scheme deficit payments

The association participates in a multi-employer pension scheme which is in deficit. Provision has been made for the deficit contributions payable and the trustee have relied upon the information received from the Pensions Trust.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
14,786
64,709
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 25 -
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Family and child projects
Services provided under contract
4,167,427
-
4,167,427
3,955,914
-
3,955,914
Performance related grants
501,302
1,417,236
1,918,538
798,333
1,116,733
1,915,066
Other income
52,269
-
52,269
12,696
2,690
15,386
Managed accommodation

Charitable rental income

2,340,989
-
2,340,989
1,926,593
-
1,926,593
Performance related grants
6,000
-
6,000
6,000
-
6,000
Other income
53,710
-
53,710
63,758
-
63,758
7,121,697
1,417,236
8,538,933
6,763,294
1,119,423
7,882,717
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Income from listed investments
97,401
-
Interest receivable
128,606
16,512
226,007
16,512
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Advertising
-
4,179
Other fundraising costs
3,336
13,303
3,336
17,482
Investment management
6,264
5,901
Total costs
9,600
23,383
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 26 -
7
Expenditure on charitable activities
Family and child projects
Managed accommodation
Total
Family and child projects
Managed accommodation
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Direct costs
Staff costs
3,362,124
766,612
4,128,736
2,526,698
700,352
3,227,050
Depreciation and impairment
-
-
-
-
12,695
12,695

Refuge premises expenses

73,687
810,767
884,454
71,220
756,317
827,537

Travelling & subsistence

80,971
16,722
97,693
60,956
11,839
72,795

Administration & office expenses

29,827
2,696
32,523
45,312
7,821
53,133

Activities & training etc

91,380
66,390
157,770
200,531
50,956
251,487

Other expenses

15,966
22,628
38,594
20,849
17,786
38,635
3,653,955
1,685,815
5,339,770
2,925,566
1,557,766
4,483,332
Grant funding of activities (see note 8)
474,289
-
474,289
370,649
-
370,649
Share of support and governance costs (see note 9)
Support
1,274,640
214,298
1,488,938
930,278
324,903
1,255,181
Governance
82,031
11,034
93,065
150,739
54,054
204,793
5,484,915
1,911,147
7,396,062
4,377,232
1,936,723
6,313,955
Analysis by fund
Unrestricted funds
4,149,972
1,911,147
6,061,119
3,176,760
1,936,723
5,113,483
Restricted funds
1,334,943
-
1,334,943
1,200,472
-
1,200,472
5,484,915
1,911,147
7,396,062
4,377,232
1,936,723
6,313,955
8
Grants payable
Family and child projects
Family and child projects
2024
2023
£
£
Grants to institutions:
Other
474,289
370,649
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 MARCH 2024
- 27 -
9
Support costs allocated to activities
2024
2023
£
£
Staff costs
1,027,800
748,119
Depreciation
68,466
43,647
Premises expenses
73,446
76,887
Travel and subsistence
6,000
9,039
Administration & office expenses
194,788
236,494
Activities and training
45,170
64,298
Other expenses
73,268
76,697
Governance costs
93,065
204,793
1,582,003
1,459,974
Analysed between:
Family and child projects
1,356,671
1,081,017
Managed accommodation
225,332
378,957
1,582,003
1,459,974
10
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's auditor:
- for the audit of the charity's financial statements
7,632
8,789
- for other financial services
1,440
-
Depreciation of owned tangible fixed assets
68,466
56,342
11
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year, apart from the reimbursement of travel costs as disclosed in note 29.

12
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Project staff
162
127
Management and administration
18
18
Total
180
145
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
12
Employees
(Continued)
- 28 -
Employment costs
2024
2023
£
£
Wages and salaries
4,522,219
3,533,146
Social security costs
409,558
320,455
Other pension costs
224,759
121,568
5,156,536
3,975,169

The above numbers include job share, part time and sessional staff, the average number of full time equivalent staff was 162 (2023: 124).

The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
£70,000 - £80,000
1
1
£100,000 - £110,000
1
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
368,022
286,261
13
Gains and losses on investments
Unrestricted
Unrestricted
funds
funds
2024
2023
Gains/(losses) arising on:
£
£
Revaluation of investments
20,132
(8,276)
14

Pension scheme provision remeasurements

2024
2023
£
£

Impact of changes in assumptions

-
(14)
Financing costs
21
15
21
1
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 29 -
15
Taxation

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

16
Tangible fixed assets
Land and buildings
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 April 2023
143,802
367,139
510,941
Additions
823,180
35,225
858,405
At 31 March 2024
966,982
402,364
1,369,346
Depreciation and impairment
At 1 April 2023
8,824
259,564
268,388
Depreciation charged in the year
881
67,585
68,466
At 31 March 2024
9,705
327,149
336,854
Carrying amount
At 31 March 2024
957,277
75,215
1,032,492
At 31 March 2023
134,978
107,575
242,553

The carrying value of land included in land and buildings comprises:

2024
2023
£
£
Freehold
689,536
-
Long leasehold
267,741
134,978
957,277
134,978
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 30 -
17
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 April 2023
326,371
Additions
4,501,828
Valuation changes
20,132
Disposals
(2,710,756)
At 31 March 2024
2,137,575
Carrying amount
At 31 March 2024
2,137,575
At 31 March 2023
326,371
Fixed asset investments revalued

Listed investments include an investment portfolios managed by Transact and Cazenove and are included on the basis of market value, with an historical cost of £2,109,979 (2023 - £329,875).

18
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
71,479
129,133
Other debtors
1,454
4,168
Prepayments and accrued income
519,989
232,303
592,922
365,604
19
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
147,715
82,049
Deferred income
21
665
14,891
Trade creditors
203,993
319,654
Other creditors
78,497
88,753
Accruals
84,148
139,837
515,018
645,184
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 31 -
20
Provisions for liabilities
2024
2023
£
£
Pension scheme deficit contribution provision
253
542
Movements on provisions:
At 1 April 2023
542
851
Deficit contribution paid
(310)
(310)
Unwinding of discount
21
15
Remeasurements - impact of any change in assumptions
-
(14)
At 31 March 2024
253
542
Income and expenditure impact
Interest expense
(21)
(15)
Remeasurements - impact of changes in assumptions
-
14
Remeasurements – amendments to the contribution schedules
-
-
Costs recognised in income and expenditure account
(21)
(1)
Assumptions
5.31%
5.52%
Rate of discount
The discount rates shown above are the equivalent single discount rates which, when used to discount the future recovery plan contributions due, would give the same results as using a full AA corporate bond yield curve to discount the same recovery plan contributions.
21
Deferred income
2024
2023
£
£
Arising from rents received in advance
665
14,891

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
665
14,891
Movements in the year:
Deferred income at 1 April 2023
14,891
-
Released from previous periods
(14,226)
-
Resources deferred in the year
-
14,891
Deferred income at 31 March 2024
665
14,891
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 32 -
22
Retirement benefit schemes
Defined contribution schemes

SCHEME: TPT Retirement Solutions – The Growth Plan

The company participates in the scheme, a multi-employer scheme which provides benefits to some 638 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. Therefore it accounts for the scheme as a defined contribution scheme.

The scheme is subject to the funding legislation outlined in the Pensions Act 2004 which came into force on 30 December 2005. This, together with documents issued by the Pensions Regulator and Technical Actuarial Standards issued by the Financial Reporting Council, set out the framework for funding defined benefit occupational pension schemes in the UK.

The scheme is classified as a 'last-man standing arrangement'. Therefore the company is potentially liable for other participating employers' obligations if those employers are unable to meet their share of the scheme deficit following withdrawal from the scheme. Participating employers are legally required to meet their share of the scheme deficit on an annuity purchase basis on withdrawal from the scheme.

A full actuarial valuation for the scheme was carried out at 30 September 2020. This valuation showed assets of £800.3m, liabilities of £831.9m and a deficit of £31.6m. To eliminate this funding shortfall, the Trustee has asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2022 to 31 January 2025:

£3,312,000 per annum (payable monthly)

Unless a concession has been agreed with the Trustee the term to 31 January 2025 applies.

Note that the scheme’s previous valuation was carried out with an effective date of 30 September 2017. This valuation showed assets of £794.9m, liabilities of £926.4m and a deficit of £131.5m. To eliminate this funding shortfall, the Trustee asked the participating employers to pay additional contributions to the scheme as follows:

Deficit contributions

From 1 April 2019 to 30 September 2025:

£11,243,000 per annum (payable monthly and increasing

by 3% each on 1st April)

The recovery plan contributions are allocated to each participating employer in line with their estimated share of the Series 1 and Series 2 scheme liabilities.

Where the scheme is in deficit and where the company has agreed to a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the deficit reduction contributions payable under the agreement that relates to the deficit. The present value is calculated using the discount rate detailed in these disclosures. The unwinding of the discount rate is recognised as a finance cost.

Present value of provision £253 (2023 £542) see note 20

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 33 -
23
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 April 2023
Incoming resources
Resources expended
Transfers
At 31 March 2024
£
£
£
£
£
Southern Housing Group
5,000
-
(5,000)
-
-
NatWest SafeLives Circle Fund
2,500
-
(2,500)
-
-
Move on Fund
26,202
-
-
-
26,202
Lottery Cost of Living
-
75,000
(75,000)
-
-
Abri Housing - Refuge Project
-
1,500
-
-
1,500
Abri Housing - Garden Project
-
1,500
-
-
1,500
Basingstoke and Deane Council Cost of Living Fund
-
5,000
(2,642)
-
2,358
Hampshire County Council
-
42,500
(10,000)
-
32,500
PCC Safer Streets Mentors in Violence Prevention
-
21,600
(21,600)
-
-
PCC  - MOJ IDVA
-
47,451
(47,451)
-
-
HCC East - MOJ IDVA
-
207,375
(207,375)
-
-
HCC West - MOJ IDVA
-
171,084
(171,084)
-
-
OPCC MOJ IDVA
-
441,460
(441,460)
-
-
OPCC FGM & HCP
-
32,000
(32,000)
-
-
Lottery Up2U
-
141,370
(141,370)
-
-
BBC Children In Need
-
21,449
(21,449)
-
-
OPCC APA
-
3,560
(3,560)
-
-
OPCC TEAR
-
6,260
(6,260)
-
-
Nationwide community grant
-
7,500
(7,500)
-
-
OPCC Police IDVA
-
19,601
(19,601)
-
-
OPCC MASP
-
43,839
(43,839)
-
-
Standing Together
-
101,050
(49,115)
-
51,935
OPCC Foundation
-
26,138
(26,138)
-
-
33,702
1,417,236
(1,334,943)
-
115,995
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23
Restricted funds
(Continued)
- 34 -
Previous year:
At 1 April 2022
Incoming resources
Resources expended
Transfers
At 31 March 2023
£
£
£
£
£
The National Lottery Fund
-
9,980
(9,980)
-
-
BBC Children in Need
1,148
42,287
(43,435)
-
-
HCC East - MOJ IDVA
-
176,860
(176,860)
-
-
HCC West - MOJ IDVA
-
192,998
(192,998)
-
-
Hive
333
-
(333)
-
-
Big Lottery Up2U
-
144,046
(162,796)
18,750
-
Reaching Communities IDVA
44,837
-
(44,837)
-
-
PCC
-
43,897
(43,897)
-
-
OPCC APA
-
72,425
(72,425)
-
-
MOJ
-
348,582
(352,264)
3,682
-
OPCC HCP
-
31,750
(34,763)
3,013
-
Labyrinth Project
14,629
22,500
(39,286)
2,157
-
Move On Fund
27,423
-
-
(1,221)
26,202
PCC Safer Streets 4 Programme
-
21,600
(21,600)
-
-
Southern Housing Group
-
5,000
-
-
5,000
Natwest SafeLives Circle Fund
-
7,500
(5,000)
-
2,500
88,370
1,119,423
(1,200,472)
26,381
33,702
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23
Restricted funds
(Continued)
- 35 -

The Move On fund was received for the specific purpose of working with women and children living in refuge accommodation.

 

BBC Children in Need fund was received to support children and young people in the Havant and Fareham refuges.

 

VAWG HCP Office of the Police and Crime Commissioner (OPCC) Safer Communities Fund received to support those experiencing Female Genital Mutilation (FGM) and Harmful Cultural Practices (HCP).

Ministry of Justice (MoJ) funding received via OPCC for Independent Domestic Violence Advocates (IDVAs) relating to services which addresses the safety of victims at high risk of harm from intimate partners, ex-partners or family members to secure their safety and safety of their children.

 

Southern Housing Group provide essential household support for families in Portsmouth affected by domestic abuse and facing financial hardship. The grant funded the essential provision of vouchers for food and household fuel. 

 

NatWest SafeLives Circle Fund was received to provide financial support through grants to individuals and families, for victims of economic abuse

 

The National Lottery Fund provided funding for increased costs resulting from rising cost of living and delivery of our Up2U Creating Healthy relationships providing specialist support to people who use abusive or unhealthy behaviours in their relationships and are committed to change. 

 

Abri Community Fund Grant to deliver the Activity Space Creation project to benefit women and children living in our refuge which is an Abri home.

 

Abri Community Fund Grant to deliver Garden updates to benefit all women and children living in our refuge which is an Abri home.

 

Basingstoke and Deane Borough Council Cost of Living Community Fund to fund the essential provision of retail vouchers for food, fuel, and rising utility bills, and to purchase new furnishings to improve the environment for women and children staying in refuge.

 

Hampshire City Council Household Support Fund to provide school uniforms for children.

 

Hampshire City Council Connect4Communities to provide vouchers or items such as help towards household bills, purchase of essential household appliances, food vouchers and clothing for families.

 

Portsmouth City Council funding was received to deliver the Safer Streets Mentors in Violence Prevention project delivering violence prevention training in schools and MOJ funded IDVAs to provide support services for Children and Young people in Portsmouth.

 

OPCC Domestic Abuse Perpetrator Interventions Fund Grant Multi-Agency Stalking Partnership (MASP) Home Office funding to deliver stalking advocacy and support.

 

Standing Together funding to delivery specialist Hospital IDVA and Mental Health IDVA services.

 

OPCC Safer Communities Fund grant for an APA (Adolescent to Parent Abuse) Lead to deliver one-to-one support to decrease abusive behaviour and also deliver preventative group work.

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23
Restricted funds
(Continued)
- 36 -

OPCC Safer Communities Fund grant to deliver Project TEAR (Teenage Exploitation and Abusive Relationships), a programme of workshops to prevent young people entering abusive and/or exploitative relationships, delivered in schools and further education settings across Southwest Hampshire.

 

OPCC Safer Communities Fund grant for a pilot project to fund a Police IDVA specialist supporting victims of domestic abuse, who either work for Hampshire and Isle of Wight Constabulary or whose perpetrator does.

 

OPCC Safer Communities Fund grant to expand Project Foundation across all 14 Policing Districts of Hampshire & Isle of Wight to relentlessly pursue serial and repeat Domestic Abuse Perpetrators through a whole system approach to risk management, providing a timely and streamlined process for earlier identification, management/engagement, and disruption of repeat and serial perpetrators in a family setting.

 

Nationwide provided top up funding to allow us to continue to provide high quality support and advocacy to victims of domestic abuse who are seeking a residential tenancy due to resettlement from an abusive household in a different area of the country.

24
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
1,032,492
-
1,032,492
Investments
2,137,575
-
2,137,575
Current assets/(liabilities)
5,806,060
115,995
5,922,055
Provisions
(253)
-
(253)
8,975,874
115,995
9,091,869
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
242,553
-
242,553
Investments
326,371
-
326,371
Current assets/(liabilities)
7,095,610
33,702
7,129,312
Provisions
(542)
-
(542)
7,663,992
33,702
7,697,694
SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 37 -
25
Designated 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.

Balance at
1 April 2022
Transfers
Balance at
1 April 2023
Transfers
Balance at
31 March 2024
£
£
£
£
£
Designated Project Fund
363,399
548,794
912,193
(392,526)
519,667
Repairs and Renewals - Portsmouth
7,520
6,616
14,136
-
14,136
Repairs and Renewals - Hampshire
26,592
30,322
56,914
6,642
63,556
Repairs and Renewals - Dispersed Accomodation
20,728
126,341
147,069
(118,267)
28,802
New Refuge Fundraising
1,500,000
450,000
1,950,000
74,975
2,024,975
Dispersed Accommodation Value
127,615
-
127,615
741,662
869,277
Refuge Provision Reserve
204,975
-
204,975
-
204,975
Pension Withdrawal Reserve
16,375
-
16,375
-
16,375
Redundancy Reserve
96,496
-
96,496
-
96,496
FGM/HCP Reserve
20,000
(20,000)
-
-
-
Digital IT Fund
29,127
(29,127)
-
-
-
WISH
117,082
(117,082)
-
-
-
New office fund
300,000
150,000
450,000
-
450,000
Designated Project Fund
1,399,667
(1,399,667)
-
-
-
Designated play equipment fund
181,223
75,257
256,480
-
256,480
Dispersed Properties Fund
590,214
682,075
1,272,289
(221,869)
1,050,420
Designated Project Fund - Portsmouth
-
419,620
419,620
(169,620)
250,000
Programme Developement Fund
-
113,567
113,567
(77,096)
36,471
Repairs and Renewals - Southampton
-
8,625
8,625
11,032
19,657
Move On Fund
-
5,604
5,604
-
5,604
Affordable Justice
-
-
-
9,828
9,828
Hardship Funds
-
-
-
1,500
1,500
Respite Rooms
-
-
-
7,165
7,165
5,001,013
1,050,945
6,051,958
(126,574)
5,925,384

The above reserves were designated by the committee to provide for a minimum of three months operating costs.  Reserves include operating costs for general and designated projects, furniture replacement funds, new refuge fund, redundancy reserve and staff pension reserve.

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 38 -
26
Financial commitments, guarantees and contingent liabilities

Southern Domestic Abuse Service has been notified by The Pensions Trust of the estimated employer debt on withdrawal from the Plan based on the financial position of the Plan as at 30 September 2021. As of this date the estimated employer debt for Southern Domestic Abuse Service was £16,375.

27
Operating lease commitments
Lessee

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
614,735
477,841
Between two and five years
501,476
462,746
In over five years
96,667
-
1,212,878
940,587
28
Capital commitments

Amounts contracted for but not provided in the financial statements:

2024
2023
£
£
Acquisition of land
67,500
-

The above payment for land is only payable if appropriate planning permissions are granted, at the time of approving these financial statements the trustees are unable to determine the likelihood of permission being granted.

29
Related party transactions

Trustees were reimbursed a total of £73 in travel costs during the year (2023: £nil). There were no other disclosable related party transactions during the year (2023 - none).

SOUTHERN DOMESTIC ABUSE SERVICE
NOTES TO THE ACCOUNTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 39 -
30
Cash generated from operations
2024
2023
£
£
Surplus for the year
1,394,175
1,618,323
Adjustments for:
Investment income recognised in statement of financial activities
(226,007)
(16,512)
Fair value gains and losses on investments
(20,132)
8,276
Depreciation and impairment of tangible fixed assets
68,466
56,342
Movements in working capital:
(Increase)/decrease in debtors
(227,318)
354,630
(Decrease)/increase in creditors
(115,940)
220,364
(Decrease) in provisions
(289)
(309)
(Decrease)/increase in deferred income
(14,226)
14,891
Cash generated from operations
858,729
2,256,005
31
Analysis of changes in net funds

The charity had no material debt during the year.

2024-03-312023-04-01falsefalseCCH SoftwareiXBRL Review & Tag 2024.2079755632023-04-012024-03-3107975563bus:Director12023-04-012024-03-3107975563bus:Director22023-04-012024-03-3107975563bus:Director32023-04-012024-03-3107975563bus:Director42023-04-012024-03-3107975563bus:Director52023-04-012024-03-3107975563bus:Director62023-04-012024-03-3107975563bus:Director82023-04-012024-03-3107975563bus:Director92023-04-012024-03-3107975563bus:Director182023-04-012024-03-3107975563bus:CompanySecretary12023-04-012024-03-3107975563bus:Director72023-04-012024-03-31079755632024-03-31079755632023-03-31079755632022-04-012023-03-3107975563bus:FRS1022023-04-012024-03-3107975563bus:Audited2023-04-012024-03-3107975563bus:FullAccounts2023-04-012024-03-31xbrli:purexbrli:sharesiso4217:GBP