Charity registration number 1136189 (England and Wales)
Company registration number 06982944
PROTECTION AGAINST STALKING
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PROTECTION AGAINST STALKING
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms R M Malley
Ms L Clancy
Mrs S J Haile
Prof C Maple
Mrs P Bernal
Charity number (England and Wales)
1136189
Company number
06982944
Registered office
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
Independent examiner
Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
United Kingdom
ME10 5BH
PROTECTION AGAINST STALKING
CONTENTS
Page
Trustees' report
1 - 6
Independent examiner's report
7
Statement of financial activities
8
Balance sheet
9
Notes to the financial statements
10 - 16
PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The Trustees present their annual report together with the financial statements of the Company for the year 1 January 2024 to 31 December 2024. The Annual Report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.

 

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

 

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

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

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

 

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

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

• Successfully campaigned for new stalking legislation

• Develop nationally recognised stalking training programme

• Create a network of skilled advisors to assist stalking victims

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 governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)".

Objectives and activities

Following a period of review & consolidation in 2018, the trustees continue to believe there is a need to raise awareness of stalking and provide locally based specialist advocacy services that;

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

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

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

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

 

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

Activities

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

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -

Raising Awareness

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

 

Too often stalking behaviours go unrecognised and the associated risks to victims are not identified. PAS understands ‘Early identification of stalking and effective intervention saves lives’ and the importance of highlighting stalking behaviours through membership of national and local forums. During 2024 PAS attended more than 200 meetings, raising awareness, providing specialist stalking advice and reporting on current referrals and trends. The resource needed to fulfil this commitment, drive change and be the ‘voice of the victim’ is considerable. There is a need to rationalise the number of meetings, particularly at local level to allow all voices to be heard.

 

PAS continues to be a member of the National Stalking Consortium (NSC), working with colleagues to raise awareness of stalking, identify trends and influence law and practice changes. In 2022 PAS supported the NSC in the submission of a national super complaint against police for failing to recognise stalking behaviours, failing to adequately investigate stalking cases and failing to implement appropriate safety measures. Whilst Kent Police have improved their response to stalking significantly, PAS provided several case studies in support of the complaint and clients of PAS were interviewed by the Inquiry team.

In September 2024 PAS welcomed the publication of the super-complaint investigation report by Her Majesty’s Inspectorate of Constabulary and Fire & Rescue Services (HMICFRS), the Independent Office for Police Conduct (IOPC) and College of Policing. The findings recognise systemic failures by police responding to stalking cases across England and Wales and placing victims of stalking at greater risk. PAS will continue to work with police to improve the investigation of stalking offences and proactive response to breaches of protective orders, including Stalking Protection Orders.

During National Stalking Awareness Week in April 2024 (Join Forces Against Stalking) PAS highlighted the benefit of working together with local agencies and arranged presentations in schools and with local safeguarding teams to raise awareness of stalking, the importance of healthy relationships and understanding individual digital footprints.

 

PAS also attends West Kent community safety partnership meetings, domestic abuse forums, Vulnerability Boards, K-SIP and MARAC meetings. At the monthly K-SIP (Kent Stalking Intervention Panel) meetings with police and partners, PAS provides specialist stalking advice and where PAS clients cases are being reviewed, are the victims’ voice. During 2024 PAS contributed to and reviewed a total of 196 high-risk stalking cases at the K-SIP meeting.

 

Over 14,500 people visited the PAS website during 2024.

 

PAS receives many invitations to speak about stalking on TV and Radio. Wherever possible we provide a speaker but are reluctant to offer clients to relive their experience unless they are able to cope with the media spotlight. We accepted invitations to speak about and raise awareness of stalking and showcase our work on national and local TV and radio during 2024, contributing to programmes on BBC News, BBC South-East, Radio 4, Radio 5 and Radio Kent. In total PAS appeared/contributed to 21 radio and TV programmes.

 

Training

PAS further developed its comprehensive training programme during 2024 and delivered training to 895 community safety and criminal justice professionals. A portfolio of available training programmes and content has been produced and shared across criminal justice and community groups. All programmes are flexible to meet the needs of the clients.

In 2024 PAS provided training to University Students & Staff, British Association of Counsellors, Kent Police, Greenwich CSP, Swale DC, Rochester Diocese, United Reform Church, IDVA Services, Probation Service, Schools and Mediation Services.

 

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -

Advocacy

Available funding (resources) limits the support PAS is able to provide. We believe successful advocacy support is best delivered locally, alongside partners who complement our work. Identifying and establishing working arrangements and partnerships with local organisations and agencies is pivotal, requiring PAS to attend MARAC, K-SIP, CSP, Vulnerability Boards and DA meetings to report on referrals, trends and needs.

 

During 2024, with no additional caseworkers, PAS supported 149 more cases than in 2023. A total of 1,585 victims were supported in 2024. 1:1 support was provided to 350 clients in 2024, compared to 312 in 2023. PAS caseworkers support on average, 65 clients each year.

 

PAS currently has sufficient funding to support high risk cases across Kent and all risk support to clients living in West Kent, Maidstone, Dartford & Gravesend. With the exception of high-risk cases PAS provides online advice to clients outside these areas. In 2024 we provided advice to support only in these areas. We are keen to identify funding to both maintain the current service but also grow advocacy provision further across Kent. PAS continues to support all high-risk cases across Kent and will look to develop further full advocacy services during 2025.

 

Cyber-stalking Clinic:

PAS continues to partner with The Cyber Helpline to deliver a West-Kent Cyberstalking clinic supported by Look Ahead. Over 80 clients were booked into the cyberstalking clinic during 2024 and received 1:1 support; benefitting from understanding privacy settings through to locating remote and sophisticated listening devices. All clients are enabled to secure devices and receive continuing support from The Cyber Helpline and PAS following attendance at the clinic. On average clients receive 4 hours post clinic support. Arrangements between local authorities in Dartford and Gravesend changed during 2024 and funding for the North-Kent cyberstalking clinic ended. We will look to expand the cyberstalking clinic further across Kent during 2025.

 

Pro-Bono Legal Support:

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

 

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

PAS continues to identify opportunities to raise public awareness of stalking through the maintenance of an informational website, use of social media, developing case studies highlighting stalking behaviours and providing advice and support at no cost to individuals experiencing stalking or harassing behaviours.

 

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

 

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 4 -
Achievements and performance
Significant activities and achievements against objectives

Feedback from clients & professionals;

 

“When I received the call from (my caseworker) at PAS, I was broken, afraid and completely overwhelmed. She was there for me when I felt at my lowest and loneliest. 

I’ve had to keep my location private and lost my family and friends in the process. I can’t trust anyone to accidentally slip up and share any info about where I am. 

PAS offer you more than support and advice. They reassure you you’re not paranoid and attention seeking which if your case is anything like mine, you’ll have been brainwashed for years that theirs is normal behaviour and you’re just weak and no one will believe you anyway. In my case my family turned their backs on me but I now realise it’s just their fear and not understanding the severity of the control you live under. Your life feels like you’re living in a film, and you just have to get through it day by day which is where PAS are life savers. 

I really was on the edge of giving up. I know for a fact I’d not be here today or managed to hold down my job had it not been for this vital support system. 

The police are overstretched so they do the best they can with safeguarding apps and alarms and coping skills, but in my experience friends and family really don’t fully understand the lengths these monsters will go to find you so you end up isolating. PAS understands and we can’t lose this life changing support. My life will never be the same but PAS have shown me that’s ok. I’m treating my next chapter as an adventure and reinventing myself, new job, new friends, new county, new home but with the right tools from PAS to never let this happen again. Eyes wide open and aware of red flags. ….. has shown me there is a future and I will trust again, one day. I’ve been introduced to further support so I’ll never be scared again and without … (caseworker) and PAS I could not have got here. You will too…"

“I quit my job yesterday…surprisingly I slept through the night for the first time. Life is too short and I’m starting to make the right decisions and stand up for myself without using force or aggression but learning to politely say no. 

But more importantly (....) I'm beginning to like myself again, and I'm on the road to losing the shame. Which is a huge step!!

You really have given me the strength to find my power again. You have no idea what affect your kindness and support does to our lives. 

Ever grateful and you will always be my Angel."

Financial review
Going concern

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

Reserves policy

The policy of the Trustees is to maintain general unrestricted funds at a level approximating to 6 months expenditure or £15,000 whichever is the greater.

 

Unrestricted funds at 31 December 2024 stood at £11,832. 6 months expenditure was £17,387. This has fallen below expected levels and will be monitored closely in the new year.

 

 

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 5 -

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

 

In 2024 we welcomed grants from The National Lottery, Colyer Ferguson Charitable Trust, the Kent Community Foundation ( Brook Fund, Pope Fund) and the Sevenoaks District Council Community Fund to support advocacy support provided by Independent Stalking Advocate Caseworker’s (ISAC’s) and volunteers.

 

PAS continued to work in partnership with the Cyber Helpline to deliver the West-Kent Cyberstalking Clinic which continues to be supported by Look Ahead.

 

We are grateful to the Soroptimists, Maidstone Rotary all the many anonymous supporters of PAS who donate through Just Giving and Text Giving.

 

PAS office accommodation at The Castle in Tonbridge changed during 2024, we are now sharing with CAB.

 

The funding of this accommodation in the short term is underwritten but long-term funding needs to be identified for PAS to have a home of its own or shared accommodation on a more sustainable basis.

 

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

 

Plans for future periods

During 2025 PAS will further develop our funding strategy to underwrite the cost of maintaining and delivering a programme of stalking awareness training and delivering a specialist stalking support services, the continuation of the cyber stalking clinic in partnership with The Cyber Helpline across the county of Kent.

Structure, governance and management

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

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

 

Mrs Jan Berry - (key management)    

    

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

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

PROTECTION AGAINST STALKING
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
Other matters

Our Trustees are also the Directors of the Company Limited by Guarantee. Our Trustees bring a variety of skills, knowledge and experience to the Board During 2025 we will seek to add Trustees with Finance, Business, IT, third sector and local government experience.

 

PAS Is led by two Co-Chief Executives, Sue Dunn and Jan Berry who bring a complimentary mix of experience in domestic abuse, stalking, policing, charity, trustee and management. In 2023, funding from the Tudor Trust enabled the appointment of a part-time Operations Manager to support caseworkers and ensure the support and advice provided to clients meets required standards. The Trustees recognise the long-term sustainability of the charity is dependent on building an organisational structure that can be funded to meet the needs of the charity.

PAS uses a blend of volunteers and paid staff to provide advocacy support, raise awareness and administer the charity. Post-pandemic it has become more difficult to identify volunteers and we have needed to increase the number of paid part-time staff to ensure clients are supported and a professional service maintained. In 2023 we employed 4 part-time staff, equal to 2 FTE (full-time equivalent). During 2024 we employed two new part-time caseworkers and a part-time administrator. All volunteers and staff are professionally trained to undertake their role and provided with opportunities to gain new skills and qualifications. All caseworkers are provided with clinical supervision given the nature of the client support they provide. Our 11 volunteers, not all of whom are case workers donated more than 4,750 hours in support of PAS during 2024. This is equivalent to £86,900 based on the average hourly rate in Kent. We are indebted to the whole PAS team for their time and expertise supporting vulnerable victims of stalking. During 2025 we will continue to identify, recruit and train additional volunteers and paid staff to meet the anticipated increase in activity and awareness raising being undertaken by PAS.

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

Mrs P Bernal
Trustee
26 September 2025
PROTECTION AGAINST STALKING
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF PROTECTION AGAINST STALKING
- 7 -

I report to the trustees on my examination of the financial statements of Protection Against Stalking (the charity) for the year ended 31 December 2024.

Responsibilities and basis of report

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

Having satisfied myself that the financial statements of the charity 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 charity’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

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

1

accounting records were not kept in respect of the charity as required by section 386 of the 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 financial statements to be reached.

 

Samantha Rylah FCCA

Xeinadin South East Limited
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH
United Kingdom
26 September 2025
PROTECTION AGAINST STALKING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
28,541
78,284
106,825
2,104
71,810
73,914
Charitable activities
4
5,028
14,179
19,207
22,877
355
23,232
Total income
33,569
92,463
126,032
24,981
72,165
97,146
Expenditure on:
Charitable activities
5
34,775
99,422
134,197
38,691
75,908
114,599
Total expenditure
34,775
99,422
134,197
38,691
75,908
114,599
Net expenditure and movement in funds
(1,206)
(6,959)
(8,165)
(13,710)
(3,743)
(17,453)
Reconciliation of funds:
Fund balances at 1 January 2024
11,832
6,959
18,791
25,542
10,702
36,244
Fund balances at 31 December 2024
10,626
-
10,626
11,832
6,959
18,791

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

PROTECTION AGAINST STALKING
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 9 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
9
2,304
7,125
Cash at bank and in hand
38,611
47,988
40,915
55,113
Creditors: amounts falling due within one year
10
(30,289)
(36,322)
Net current assets
10,626
18,791
The funds of the charity
Restricted income funds
14
-
6,959
Unrestricted funds
15
10,626
11,832
10,626
18,791

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 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 trustees on 26 September 2025
Mrs P Bernal
Trustee
Company registration number 06982944 (England and Wales)
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
1
Accounting policies
Charity information

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

 

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

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

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

1.2
Going concern

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

1.3
Charitable funds

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

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

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 11 -
1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6
Cash and cash equivalents

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

1.7
Financial instruments

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

 

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

 

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

Derecognition of financial liabilities

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

1.8
Employee benefits

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

 

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

1.9
Retirement benefits

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

2
Critical accounting estimates and judgements

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

 

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

PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
5,825
-
5,825
2,104
500
2,604
Grants
22,716
78,284
101,000
-
71,310
71,310
28,541
78,284
106,825
2,104
71,810
73,914
4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Income from charitable activities
Training and commissions income
5,028
14,179
19,207
22,877
355
23,232
5
Expenditure on charitable activities
Charitable activities
Charitable activities
2024
2023
£
£
Direct costs
Staff costs
102,432
73,750
Travel and subsistence
3,349
3,249
Consultancy fees
2,580
8,725
PPS
118
80
Website
6,684
3,886
Sundry
14,223
17,750
Insurance
732
539
Accountancy
4,054
3,945
Bad debts
-
500
Welfare
25
1,735
Office repairs and renewals
-
440
134,197
114,599
Analysis by fund
Unrestricted funds
34,775
38,691
Restricted funds - general
99,422
75,908
134,197
114,599
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
6
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable to the charity's independent examiner:
- for the independent examination of the charity's financial statements
3,650
2,079
- for other assurance services
403
360
7
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Case workers
10
7
Administrative
1
1
Total
11
8
Employment costs
2024
2023
£
£
Wages and salaries
100,741
72,712
Other pension costs
1,691
1,038
102,432
73,750

Patricia Bernal, who is a trustee, was reimbursed £55 for charitable expenditure throughout the year.

 

Other employees of the charity were reimbursed a total of £95 for charitable expenditure throughout the year.

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

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

9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Prepayments and accrued income
2,304
7,125
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 14 -
10
Creditors: amounts falling due within one year
2024
2023
Notes
£
£
Other taxation and social security
822
500
Deferred income
11
25,695
32,470
Trade creditors
202
101
Other creditors
355
335
Accruals
3,215
2,916
30,289
36,322
11
Deferred income
2024
2023
£
£
Other deferred income
25,695
32,470

Deferred income is included in the financial statements as follows:

2024
2023
£
£
Deferred income is included within:
Current liabilities
25,695
32,470
Movements in the year:
Deferred income at 1 January 2024
32,470
-
Released from previous periods
(32,470)
-
Resources deferred in the year
25,695
32,470
Deferred income at 31 December 2024
25,695
32,470
12
Pensions

The amounts owed to the employee pension scheme at the year-end amounted to £354.94.

13
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
1,691
1,038
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 15 -
14
Restricted funds

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

At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
6,959
92,463
(99,422)
-
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
10,702
72,165
(75,908)
6,959
15
Unrestricted funds

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

At 1 January 2024
Incoming resources
Resources expended
At 31 December 2024
£
£
£
£
General funds
11,832
33,569
(34,775)
10,626
Previous year:
At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
25,542
24,981
(38,691)
11,832
16
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 December 2024:
Current assets/(liabilities)
10,626
-
10,626
10,626
-
10,626
PROTECTION AGAINST STALKING
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16
Analysis of net assets between funds
(Continued)
- 16 -
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 December 2023:
Current assets/(liabilities)
11,832
6,959
18,791
11,832
6,959
18,791
17
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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