Charity registration number Pending Registration (England and Wales)
Company registration number 13462386
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Directors and Trustees
Father David Smolira
Anne O'Brien (Chair)
Sister Ellen Teresa Flynn
Marcus Erooga
Jeremy Mooney
Philip Alexander Hays-Nowak
Father Christopher Hancock
Secretary
Father David Smolira
Charity number
Pending Registration
Company number
13462386
Registered office
84 Church Street
Liverpool
L1 3AY
Independent examiner
Stuart Millar CA
Greaves West & Ayre
17 Walkergate
Berwick upon Tweed
Northumberland
TD15 1DJ
Bankers
The Co-operative Bank
1 Balloon Street
Manchester
M60 4EP
Solicitors
Womble Bond Dickinson (UK) LLP
4 More London Riverside
London
SE1 2AU
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
CONTENTS
Page
Directors And Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6 - 7
Balance sheet
8
Statement of cash flows
9
Notes to the financial statements
10 - 21
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -

The directors and trustees present their annual report and financial statements for the year ended 30 September 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 Charitable Company'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)" (effective 1 January 2019).

Objectives and activities

The Charitable Company's objects are:-

 

For public benefit the advancement of health and physical and emotional wellbeing through promoting safeguarding for all, in particular within the Catholic Church; including by providing services, support and advice to protect and safeguard all and ensuring the adequacy and effectiveness of safeguarding arrangements.

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

Achievements and performance

Between 1 October 2023 and 30 September 2024, the Religious Life Safeguarding Service Ltd (RLSS) operated with a Board of 7 and an average staff team of 11. As of 30 September 2024, the RLSS maintained contracts with 234 Religious Life Groups (RLGs) which equated to 4,041 members.

 

During this period, the RLSS assumed responsibility for 80 new safeguarding cases, encompassing a range of risks from low-level concerns to cases involving criminal investigations. The team successfully managed and closed 67 cases within this timeframe. Additionally, the safeguarding team continued to provide comprehensive advice and support to RLG members, offering guidance documents, policy clarifications and responses to audit-related concerns and queries. The RLSS also held its inaugural safeguarding conference, which attracted over 360 attendees.

 

Safeguarding Training

The RLSS made significant progress in safeguarding training throughout the year. The training team delivered training sessions to 904 RLG members, offering 11 distinct courses, including bespoke sessions tailored to specific needs. Key courses provided included (but were not limited to); Boundaries, Trustee Responsibilities, Safeguarding Adults, Basic and Advanced Safeguarding.

 

Communication and Operational Improvements

Communication statistical forms were developed and distributed to all RLGs. These tailored forms were designed to assist by consolidating training and statistical information into a single, accessible document. Operationally, the finance system was successfully migrated to Xero, which is now the primary software for managing accounts and invoices. Additionally, the training room was completed, and the first in-person training sessions were scheduled and held.

 

DBS System Advancements

The RLSS's DBS (Disclosure and Barring Service) operations continued to grow and improve. Between 1 October 2023 and 30 September 2024, a total of 1,136 enhanced DBS checks and 46 basic DBS checks were completed. The DBS team also trained 72 members on how to use the DBS online system, addressing DBS-related queries and technical concerns. In total, 352 individuals have been trained as DBS verifiers since the RLSS started, strengthening the overall efficiency and accessibility of the system.

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 2 -
Financial review

During the year the Charitable Company received donations totalling £148,353 (2023: £415,827), as well as member subscriptions for its services of £450,644 (2023: £478,694) and Conference income of £28,286 (2023: £Nil). Total expenditure incurred totalled £708,844 (2023: £556,165), resulting in an overall deficit of £81,561 (2023: £338,693 surplus) for the year being recorded.

 

The balance of free funds as at 30 September 2024 totalled £6,621 deficit (2023: £64,925 surplus). The Designated Fund totalled £114,770 (2023: £86,667) representing future training needs. The Restricted Fund totalled £732,665 (2023: £770,783) and consists of Common Fund donations received for specific purposes and related expenditure.

Reserves policy

The directors and trustees have reviewed the Charitable Company's reserves. This review considered the nature of the income and expenditure streams, the need to match variable income with fixed commitments and the nature of the reserves.

 

Having taken all of the above into consideration, the directors and trustees have concluded that the level of reserves held as Unrestricted Funds (General and Designated Training Fund), together with funding arrangements will allow the Charitable Company to fully meet its objectives in the short to medium term.

 

The Restricted Common Fund was developed so that all eligible RLGs could join the RLSS should they wish too. While exploring the barriers which would stop RLGs joining the RLSS, it was discovered that ability to afford membership fees could be a problem for the smaller or less well resourced RLGs. The Religious of the Catholic Church in England and Wales recognised how important it was that every RLG have access to safeguarding services should they want them regardless of their ability to pay. Therefore, the Religious created the Common Fund and donated generously to it in order to cover the fees of anyone who wished to join but was unable to afford some or all of the fees required.

 

The initial donations placed in the Restricted Common Fund were intended to last many years into the future (up to 10 years) as we know that with each year that goes by there will be more demand on the fund as the members of RLGs become older and the number within becomes fewer. The Restricted Common Fund has an application process and a criteria for eligibility.

Risk management

The directors and trustees have conducted a review of the major risks to which the Charitable Company is exposed and recognise the importance of and their responsibility for risk management. They are accordingly developing a system for regular review to mitigate the risks identified.

 

Public benefit

In considering the operation, achievements and performance and finances of the Charitable Company, the directors and trustees are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and guidance issued by the Charity Commission.

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 3 -
Structure, governance and management

The Charitable Company is a company limited by guarantee and is governed by its Memorandum and Articles of Association which were adopted on 17 June 2021 and amended by Board approval on 8 June 2022.

 

The business of the Charitable Company shall be managed by the current directors and trustees, who may exercise all the powers of the Charitable Company.

 

The maximum number of directors and trustees is eleven, and the minimum number is five. The directors and trustees may appoint at any time a director and trustee to fill a vacancy or as an additional director and trustee.

 

Each director and trustee shall be elected for a three year term. At the end of each term a director and trustee shall retire from office but may be re-elected.

 

No director and trustee shall serve in office for more than six consecutive years provided that a director and trustee may be re-elected annually. Any person who retires as a director and trustee after the maximum permitted period in office is eligible for re-election after an interval of at least three years.

 

New directors and trustees are given a copy of the Memorandum and Articles of Association, the latest report and accounts, and all the Charitable Company's document on governance. Subject to their experience and expertise, they are also given pamphlets issued by the Charity Commission explaining the duties of Trustees of Charities and offered training in any areas of their duties which they think they would like strengthening.

The directors and 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:

 

Father David Smolira
Anne O'Brien (Chair)
Sister Ellen Teresa Flynn
Marcus Erooga
Jeremy Mooney
Philip Alexander Hays-Nowak
Father Christopher Hancock

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

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
DIRECTORS AND TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
Statement of directors and trustees responsibilities

The directors and trustees, who are also the directors of Religious Life Safeguarding Service Ltd for the purpose of company law, are responsible for preparing the Directors And 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 directors and trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charitable Company 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 directors and 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 Charitable Company will continue in operation.

The directors and trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charitable Company 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 Charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors and trustees report was approved by the Board of Directors And Trustees.

Anne O'Brien (Chair)
Directors and Trustees
27 February 2025
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS AND TRUSTEES OF RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
- 5 -

I report to the directors and trustees on my examination of the financial statements of Religious Life Safeguarding Service Ltd (the Charitable Company) for the year ended 30 September 2024.

Responsibilities and basis of report

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

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

Independent examiner's statement

Since the Charitable Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants of Scotland, which is one of the listed bodies.

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

 

1

accounting records were not kept in respect of the Charitable Company as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

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

4

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

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

Stuart Millar CA
Greaves West & Ayre
17 Walkergate
Berwick upon Tweed
Northumberland
TD15 1DJ
21 March 2025
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 6 -
Current financial year
Unrestricted
Unrestricted
Restricted
Total
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
2023
Notes
£
£
£
£
£
Income from:
Donations and legacies
3
-
141,666
6,687
148,353
415,827
Charitable activities
4
478,930
-
-
478,930
479,031
Total income
478,930
141,666
6,687
627,283
894,858
Expenditure on:
Charitable activities
5
550,476
113,563
44,805
708,844
556,165
Total expenditure
550,476
113,563
44,805
708,844
556,165
Net income/(expenditure) and movement in funds
(71,546)
28,103
(38,118)
(81,561)
338,693
Reconciliation of funds:
Fund balances at 1 October 2023
64,925
86,667
770,783
922,375
583,682
Fund balances at 30 September 2024
(6,621)
114,770
732,665
840,814
922,375

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

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 7 -
Prior financial year
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2023
2023
2023
2023
Notes
£
£
£
£
Income from:
Donations and legacies
3
104,000
86,667
225,160
415,827
Charitable activities
4
479,031
-
-
479,031
Total income
583,031
86,667
225,160
894,858
Expenditure on:
Charitable activities
5
522,711
-
33,454
556,165
Total expenditure
522,711
-
33,454
556,165
Net income and movement in funds
60,320
86,667
191,706
338,693
Reconciliation of funds:
Fund balances at 1 October 2022
4,605
-
579,077
583,682
Fund balances at 30 September 2023
64,925
86,667
770,783
922,375
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2024
30 September 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
27,305
9,440
Current assets
Debtors
12
115,251
33,003
Cash at bank and in hand
853,536
1,050,417
968,787
1,083,420
Creditors: amounts falling due within one year
13
(155,278)
(170,485)
Net current assets
813,509
912,935
Total assets less current liabilities
840,814
922,375
The funds of the Charitable Company
Restricted income funds
14
732,665
770,783
Unrestricted funds - general
(6,621)
64,925
Unrestricted funds - designated
15
114,770
86,667
840,814
922,375

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2024.

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

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

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

The financial statements were approved by the directors and trustees on 27 February 2025
Father David Smolira
Anne O'Brien (Chair)
Directors and Trustees
Directors and Trustees
Company registration number 13462386 (England and Wales)
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
19
(171,430)
304,746
Investing activities
Purchase of tangible fixed assets
(25,451)
(7,615)
Net cash used in investing activities
(25,451)
(7,615)
Net cash generated from financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(196,881)
297,131
Cash and cash equivalents at beginning of year
1,050,417
753,286
Cash and cash equivalents at end of year
853,536
1,050,417
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 10 -
1
Accounting policies
Charity information

Religious Life Safeguarding Service Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is 84 Church Street, Liverpool, L1 3AY.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charitable Company's Memorandum and Articles of Association, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The Charitable Company is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors and trustees have a reasonable expectation that the Charitable Company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors and 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 directors and trustees in furtherance of their charitable objectives.

Designated funds comprise funds which have been set aside at the discretion of the directors and trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Restricted funds are subject to specific conditions by donors 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 Charitable Company 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 Charitable Company has been notified of the donation, unless performance conditions require deferral of the amount.

Membership subscriptions are recognised in the year in which they are received and then adjusted to reflect the term length of the subscription.

 

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 and inclusive of VAT and other sales related taxes.

 

 

 

 

 

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 11 -
1.5
Expenditure

All expenditure is accounted for on an accruals basis. Costs are allocated to appropriate headings, based on the activities to which they are attributable.

 

Management and administration costs are those incurred in connection with the administration of the Charitable Company and compliance with constitutional and statutory requirements.

1.6
Tangible fixed assets

Tangible fixed assets 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:

Fixtures and fittings
20% straight line
IT Equipment
20% straight line

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.

 

Fixed assets are capitalised, at cost where the purchase price exceeds £500.

1.7
Impairment of fixed assets

At each reporting end date, the Charitable Company 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).

1.8
Cash and cash equivalents

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

1.9
Financial instruments

The Charitable Company 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 Charitable Company's balance sheet when the Charitable Company 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.

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 12 -
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 Charitable Company’s contractual obligations expire or are discharged or cancelled.

1.10
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 Charitable Company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.11
Retirement benefits

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

1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged as an expense on a straight line basis over the term of the relevant lease.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in the income and expenditure account.

2
Critical accounting estimates and judgements

In the application of the Charitable Company’s accounting policies, the directors and 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.

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 13 -
3
Income from donations and legacies
Unrestricted
Unrestricted
Restricted
Total
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
funds
funds
funds
general
designated
general
designated
2024
2024
2024
2024
2023
2023
2023
2023
£
£
£
£
£
£
£
£
Donations and gifts
-
141,666
6,687
148,353
104,000
86,667
225,160
415,827
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 14 -
4
Charitable activities

Charitable income

Charitable income

2024
2023
£
£

Member subscriptions

450,644
478,694
Conference ticket income
28,286
-
Other income
-
337
478,930
479,031
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 15 -
5
Expenditure on charitable activities
Direct charitable expenditure
Conference expenditure
Total
Direct charitable expenditure
2024
2024
2024
2023
£
£
£
£
Direct costs
Staff costs
444,045
-
444,045
378,756
Depreciation and impairment
7,586
-
7,586
2,635
Computer and software expenses
7,051
-
7,051
6,549
Recruitment expenses
1,262
-
1,262
1,619
Insurance
29,433
-
29,433
31,261
Staff training and DBS check expenses
5,686
-
5,686
3,217
Conference expenses
-
52,315
52,315
-
Postage, printing and stationery
13,870
-
13,870
10,749
Telephone
6,469
-
6,469
3,049
Hotel, travel and subsistence
36,087
-
36,087
27,660
Consultancy fees
31,308
-
31,308
13,650
Office rental
10,800
-
10,800
8,100
Marketing expenses
880
-
880
1,365
Repairs, maintenance and cleaning
6,093
-
6,093
5,764
Donated member subscriptions
44,805
-
44,805
33,454
Bank charges and exchange rate differences
190
-
190
87
Sundry expenses
1,949
-
1,949
1,744
Bad debts
2,675
-
2,675
3,851
650,189
52,315
702,504
533,510
Share of support and governance costs (see note 6)
Governance
6,340
-
6,340
22,655
656,529
52,315
708,844
556,165
Analysis by fund
Unrestricted funds - general
498,161
52,315
550,476
522,711
Unrestricted funds - designated
113,563
-
113,563
-
Restricted funds
44,805
-
44,805
33,454
656,529
52,315
708,844
556,165
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 16 -
6
Support costs
Governance costs
2024
2023
£
£
£
Legal and professional
-
-
16,559

Payroll administration fees

2,494
2,494
1,536

Accountancy

2,786
2,786
3,660

Independent examination fee

1,060
1,060
900
6,340
6,340
22,655
Analysed between
Charitable activities
6,340
6,340
22,655

Governance costs includes payments to the independent examiner of £1,060 (2023: £900) for independent examination fees.

7
Directors And Trustees

None of the directors and trustees (or any persons connected with them) received any remuneration via payroll or benefits from the Charitable Company during the year.

 

However, the Charitable Company did pay three (2023: two) of its directors and trustees consultancy fees totalling £23,500 (2023: £13,000) as detailed in note 18.

8
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
11
8
Employment costs
2024
2023
£
£
Wages and salaries
378,605
319,619
Social security costs
41,255
36,418
Other pension costs
24,185
22,719
444,045
378,756
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
8
Employees
(Continued)
- 17 -
The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
£60,000 - £70,000
-
1
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
103,975
213,534

Key management has been determined to be the directors and trustees and the 2 members (2023: 4 members) of the senior management team. The directors and trustees receive no remuneration or benefits.

9
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
29,600
22,719

The Charitable Company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the Charitable Company in an independently administered fund.

10
Taxation

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

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 18 -
11
Tangible fixed assets
Fixtures and fittings
IT Equipment
Total
£
£
£
Cost
At 1 October 2023
6,386
6,804
13,190
Additions
6,303
19,148
25,451
At 30 September 2024
12,689
25,952
38,641
Depreciation and impairment
At 1 October 2023
1,277
2,473
3,750
Depreciation charged in the year
2,533
5,053
7,586
At 30 September 2024
3,810
7,526
11,336
Carrying amount
At 30 September 2024
8,879
18,426
27,305
At 30 September 2023
5,109
4,331
9,440
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
93,192
20,040
Other debtors
1,275
-
Prepayments and accrued income
20,784
12,963
115,251
33,003
13
Creditors: amounts falling due within one year
2024
2023
£
£
Payments received on account
145,262
162,823
Trade creditors
1,889
3,738
Other creditors
3,825
-
Accruals and deferred income
4,302
3,924
155,278
170,485
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 19 -
14
Restricted funds

The income funds of the Charitable Company include restricted funds comprising the following unexpended balances of donations held on trust for specific purposes:

At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
Common Fund
770,783
6,687
(44,805)
732,665
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
Common Fund
579,077
225,160
(33,454)
770,783
15
Unrestricted funds - designated

The unrestricted funds of the Charitable Company include the following designated funds which have been set aside out of unrestricted funds by the directors and trustees for specific purposes.

At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
Training fund
86,667
141,666
(113,563)
114,770
Previous year:
At 1 October 2022
Incoming resources
Resources expended
At 30 September 2023
£
£
£
£
Training fund
-
86,667
-
86,667
RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 20 -
16
Analysis of net assets between funds
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2024
2024
2024
2024
£
£
£
£
Fund balances at 30 September 2024 are represented by:
Tangible assets
20,320
6,985
-
27,305
Current assets/(liabilities)
(26,941)
107,785
732,665
813,509
(6,621)
114,770
732,665
840,814
Unrestricted
Unrestricted
Restricted
Total
funds
funds
funds
general
designated
2023
2023
2023
2023
£
£
£
£
Fund balances at 30 September 2023 are represented by:
Tangible assets
9,440
-
-
9,440
Current assets/(liabilities)
55,485
86,667
770,783
912,935
64,925
86,667
770,783
922,375
17
Operating lease commitments
Lessee

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

2024
2023
£
£
Between two and five years
10,800
10,800

 

18
Related party transactions

Transactions with related parties

During the year, the Charitable Company incurred consultancy fees and travel expenses from five (2023: two) of its directors and trustees totalling £30,843 (2023: £13,000). At the year end no balance remained outstanding (2023: £Nil).

RELIGIOUS LIFE SAFEGUARDING SERVICE LTD
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 21 -
19
Cash (absorbed by)/generated from operations
2024
2023
£
£
(Deficit)/surplus for the year
(81,561)
338,693
Adjustments for:
Depreciation and impairment of tangible fixed assets
7,586
2,635
Movements in working capital:
(Increase) in debtors
(82,248)
(5,418)
(Decrease) in creditors
(15,207)
(31,164)
Cash (absorbed by)/generated from operations
(171,430)
304,746
20
Analysis of changes in net funds

The Charitable Company had no material debt during the year.

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