The Trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2026. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
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)".
Based in Hampshire UK, The Hampton Trust charity was constituted under Memorandum and Articles dated 1996 and is registered under the Charities Act 1993 (Charity Registration Number 1055209) and under the Companies Act 1985 (Company Registration Number 3182827). The Trust continues to pursue the original aims of its establishment in engaging people in the development of positive relationships with a special emphasis on developing and verifying better solutions to the problems of violence, abuse, conflict and exploitation that continue to harm so many lives in the United Kingdom.
The Trust is controlled and directed by a Board of Trustees of thirteen people who meet four to six times a year. The Chief Executive and deputy Chief Executive attend all of these meetings, reporting on quarterly management accounts and on recent progress toward The Trust's agreed strategic objectives. Two meetings each year are reserved for training and development and planning for the future direction of the organisation.
New Trustees are selected with the skills and experience appropriate to the proper governance and development of The Hampton Trust. Trustees are appointed at the annual general meeting but may be co-opted onto the Board during the year. There is a formal recruitment process led by the Chair and Vice Chair who interview candidates based on a specification for the role which may include skill sets that are needed for the Board at that particular time. The Chair and Vice Chair then make recommendations to the Board. New Trustees receive induction and training from the Chair, the Chief Executive and project managers. This includes information on the responsibilities of a Trustee and a full induction programme about The Hampton Trust. Trustees are required to undergo Disclosure and Barring Service checks.
Responsibility for the day to day running of the charity and delivery of activities is delegated to the Chief Executive (Chantal Hughes) and Senior Management Team.
Key management remuneration is set with reference to market conditions.
The benefits that arise from the aims of the Hampton Trust are in the positive impact we have on violence, abuse, conflict and exploitation. These benefits are offered directly to a section of the public who are exposed to, or have experienced, violence, abuse, conflict or exploitation. The aims are intended to benefit individuals or groups identified as in need of a service where need is identified by professionals or by the individual, family, or group, themselves. We offer our services regardless of age, race, culture, disability, sexual orientation, or religion.
There are no restrictions in terms of the geographical area where the Trust can function providing charitable resources are available to offer a service. We do not charge individuals to access our programmes, nor do we have a membership system. No individual or organisation receives private benefits from the Hampton Trust.
The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the aims and objectives and in planning future activities. The Hampton Trust works to the highest quality standards to ensure safe and evidence based practice where the safety of the recipients of our services, children, and members of the wider community are of paramount concern.
These last twelve months have been another year of significant progress and growth, as we have continued to support thousands of service users while extending the reach of our interventions across England and Wales. A major milestone was the formal implementation of Pathways to Change on 1 July 2025, bringing our community-based behaviour change interventions together under one unified model with a single referral point. The service went on to achieve its third Respect accreditation in October 2025, meeting over 100 standards with outstanding feedback from the assessor.
The continued national rollout of our CARA (Cautioning and Relationship Abuse) intervention has seen expansion into an additional four police force areas, two through direct delivery and two under licensing arrangements, meaning CARA is now established in 22 forces across England and Wales. Initial findings from the multi-site evaluation led by Southampton University were presented at the national CARA conference, indicating that CARA is likely to reduce domestic abuse reoffending in both the short and long term and is cost-effective, with estimated savings of £5,402 per domestic abuse offence. The full paper is due for publication in July 2026.
Our JUNO intervention for women in the criminal justice system entered the first year of its four-year contract with an expansion of scope, taking referrals for intimate partner abuse cases that had historically been referred to CARA. Referrals rose to 227, an increase on previous years, and enhanced assessment measures ensured that women initially presenting as having caused harm were carefully assessed, with many identified as victim-survivors who had engaged in reactive violence.
Beyond the expansion of our services, we also expanded our Board of Trustees. We undertook a far-reaching Trustee recruitment campaign and were able to appoint six new Trustees from diverse professional backgrounds and career stages.
We close the year particularly proud to have been successful in the tender to deliver perpetrator intervention services across Southampton, Hampshire and the Isle of Wight with a wider footprint than ever before, including, for the first time, a comprehensive service across Portsmouth.
Community Based Interventions
Pathways to Change
The transition from the separate ADAPT and Caring Dads services into the Pathways to Change model was formally implemented on 1 July 2025. The change was supported by partner briefings and ongoing presentations to key stakeholders and domestic abuse boards, alongside new leaflets, banners and website content providing clear referral guidance. Healthy Foundations has been strengthened as a deliberately lower-threshold pathway for individuals not yet ready for behaviour change work.
Demand remained high and sustained throughout the year, with 407 referrals received across Hampshire and Southampton. Children’s Social Care remained the primary referral source, while 110 self-referrals in Hampshire alone demonstrated the continued credibility and accessibility of the service for voluntary engagement. Throughout the year, 98 clients completed a behaviour change intervention.
Victim safety remained integral to the service throughout. Of 423 partner and ex-partners referred, 237 engaged and were offered referral to specialist support services where appropriate.
Project Foundation
Project Foundation continues to operate as a targeted intervention for high-harm, serial and repeat perpetrators, working in close partnership with all 14 Priority Crime Teams within Hampshire & Isle of Wight Constabulary. This year, the age filter was expanded to include those aged 31–35 across all force areas, as well as 16- and 17-year-olds in Basingstoke, significantly increasing the cohort. The service received 1,100 referrals over the year.
A higher-than-expected number of women were referred to Foundation this year (300 referrals), prompting a separate analysis of this trend. All female nominals are offered an intervention, with those assessed below the Foundation threshold referred to Hera, Hampton Trust’s dedicated women’s provision within Pathways to Change.
Independent Sexual Violence Advisory Service (ISVA)
The Isle of Wight based ISVA service received 185 referrals over the year, with Quarter 4 (55 referrals) marking the highest quarterly total on record. In total, 342 clients were supported, a substantial increase on the 209 supported in 2024/25. Despite this, the service maintained no waiting list, ensuring immediate access to support alongside consistently high engagement levels.
The police remained the primary referral pathway (129 referrals), reflecting the service’s role in supporting victims within the criminal justice process, and most cases (105) related to non-recent sexual violence, consistent with barriers around disclosure and trauma processing. Work with children and young people was strengthened through school-based safeguarding meetings and the delivery of consent and healthy relationship sessions in educational settings. The service also went beyond advocacy to provide practical, person-centred support, including hygiene hampers in partnership with the Salvation Army and access to food bank vouchers.
The year concluded on a particularly positive note, with the ISVA team receiving the Isle of Wight Police Area Commander’s Certificate of Congratulations. The award recognised the team’s exceptional work in supporting multiple survivors through a complex and lengthy criminal justice process, resulting in a significant custodial sentence, and acknowledges the critical role of ISVAs in enabling survivors to engage safely and confidently with the justice system.
Interventions as part of the criminal justice system
Project CARA direct delivery
We continue to directly deliver CARA (Cautioning and Relationship Abuse) across Hampshire, Dorset, West Midlands, Leicestershire, Cambridgeshire, Norfolk, Devon & Cornwall, and London. We have also begun piloting virtual group delivery to enable access for remote geographical force areas.
Across Hampton Trust delivery police force areas, we received 1,318 referrals over the past year, with 974 offenders completing the intervention (84%), reflecting CARA’s continued relevance and impact. Victim engagement rates averaged 60%.
Project CARA replication
We are now working with locally commissioned services across 14 police forces, with two forces joining in 2025/26, creating valuable opportunities to build strong partnerships with a diverse range of organisations. Feedback on the CARA training we provide for new facilitators is consistently positive, reflecting the quality and effectiveness of our approach.
We continue to chair the National CARA Oversight Group, which remains well attended and serves as a key platform for sharing best practice. Interest in signing up to the cross-border agreement between police forces delivering CARA has grown, further strengthening national consistency and collaboration. Overall, CARA is now established in 22 forces across England and Wales, and a tender has been submitted for a further direct delivery force area, with news expected in early 2026/27.
To support this growth, we expanded the core CARA team during the year to include a CARA National Practice Lead and a CARA Partnerships Manager working alongside the CARA Operations Manager, overseen by the Director of Service Development. With four Coordinators, a practitioner working in the new model piloted in London, and a growing group of sessional facilitators, the CARA team is the largest in Hampton Trust’s history.
JUNO
In the first year of our four-year contract with the Police and Crime Commissioner for Hampshire & Isle of Wight, JUNO received 227 referrals, continuing the year-on-year increase from 124 in 2023/24 and 144 in 2024/25. A key highlight was the transition to group delivery on the Isle of Wight, enabled by consistently high referral volumes, with 25 cohorts delivered across the delivery area. We saw over 178 successful completions, with compliance remaining consistently strong across all quarters despite the increasing complexity of need presented by the women we support.
The most significant change this year was JUNO accepting referrals for intimate partner abuse cases, which totalled 57. Enhanced assessment measures identified 53 of these women as victim-survivors eligible for JUNO, many of whom had engaged in reactive violence, and 43 successfully completed the programme. Approximately 200 hours of additional one-to-one support was provided to these women alongside the group intervention, reflecting both the complexity of need and the level of trauma-informed engagement work required. Continued review of these cases will provide valuable intelligence for the police in their response to domestic abuse involving women as offenders.
Professional Training
Domestic Abuse Routine Enquiry (DARE) Toolkit
DARE was delivered across Northumbria and Cleveland this year, strengthening workforce capability to identify, engage and respond to individuals who cause harm. In Northumbria, commissioned by the Violence Reduction Unit, we trained 29 Champions drawn from health, policing, children’s services, probation, housing and the voluntary sector, who in turn trained over 70 practitioners through Champion-led delivery, supported by seven specialist Good Practice Clinics. This model lays the foundations for sustainable, locally led training and cultural change. In Cleveland, 12 cohorts of direct multi-agency training were delivered, with 130 practitioners completing the training. In total, 241 professionals completed DARE training during the year.
Trainee feedback remains outstanding: 99% of participants rated the training highly, 97% believe routine enquiry can be adopted in practice, and practitioner confidence in identifying and engaging perpetrators rose markedly, from 77% rating their confidence as low before training to 97% rating it as high afterwards. Over the next twelve months, we will deliver DARE training to approximately 300 professionals and provide targeted, in-practice support to social workers, strengthening early identification and engagement with individuals using harmful behaviours, particularly fathers.
Communication
Communications activity this year centred on embedding the Pathways to Change rebrand, with partner briefings, presentations, refreshed leaflets, banners and website content providing clearer referral guidance for professionals and service users.
We also launched our Trustee recruitment campaign during Volunteers’ Week and continued to highlight our Trustees and the vital role they play for our organisation during Trustee Week. For White Ribbon Day and the UN’s 16 Days of Activism, we worked with male service users, mentors, and Trustees to highlight ways every man can stand up against violence and abuse.
We supported and took part in a Channel 4 documentary featuring Project Foundation as an example of how police and charities work together to prevent abuse from escalating. The documentary aired in December and has since received more than 315k views, providing great exposure of our innovative work.
Financial position
Hampton Trust recorded a small deficit of £3k for the 25/26 financial year. Income was £1,864k and costs were £1,867k. Compared to the previous year, income grew by £154k (9%), whereas costs were £241k (15%) higher.
Income growth of £154k was mainly driven by an increase in CARA income (the addition of new police forces including the pilot in London), additional funding for JUNO and HERA activities, and the addition of DRIVE mobilisation income. This increase was partially offset by a reduction in DARE training income (the training contract with Gloucestershire OPCC which took place in 24/25, but which did not continue in 25/26). The £241k increase in costs related largely to staff costs - a combination of inflationary cost increases and an investment in new staff capacity, as well as increases in IT costs, insurance, travel and recruitment costs.
At the end of the year, total reserves were £812k, very similar to the previous year. This leaves the charity well placed to invest in additional staff capacity and resilience in the next financial year.
Cash and Total Fund balances
The cash position at the end of 2025/26 was £785k, a reduction of £68k on the balance at the end of the previous financial year. The level of deferred income increased from £101k to £125k, while debtor balances increased from £101k to £204k (noting that debtor balances were less than 2 months old). Overall, total funds reduced from £815k at the end of 24/25 to £812k at the end of 25/26, representing a reduction of £3k. The closing balance includes £440k of unrestricted funds, £50k of designated funds and £322k of restricted funds.
Pensions
The Trust participates in NEST, the workplace pension scheme established by the Government and run by the National Employment Savings Trust Corporation for auto enrolment. It is a defined contribution scheme, and contributions are charged to the Income and Expenditure account as incurred.
The Trust aims to keep unrestricted reserves at a level where it can provide continuity in the delivery of its charitable objectives to clients and is able to meet its obligations towards its staff. The Trust uses a risk-based approach to setting and maintaining reserves.
Firstly, the key sources of income are examined to determine the potential financial risk that would result if commissioning agreements and/or key sources of grant funding were not to be extended. This gives a figure of around £300,000. Secondly, consideration is made of wind-up costs, including staff related costs, lease commitments, and other obligations. These total around £250,000 at the end of March 26. Thirdly, the Trust assesses the level of reserves that need to be held to deal with liquidity requirements, considering peaks and troughs in funding and invoicing arrangements. On the assumption that between 2 and 3 months of costs need to be covered through reserves this suggests a value of £400,000 to £600,000. Finally, a simple test is undertaken to calculate the impact of a 10% loss of income for whatever reason. This gives a value of £250,000.
The Trust recognises that some of the four factors above may occur at the same time, and as such a value of £500,000 - £700,000 should be held in reserve to manage cashflow considerations and deal with the inherent risk of potential shortfalls in revenue / loss of contracts.
Total reserves at the end of March 2026 stand at £812,000 – which comprises £440,000 of unrestricted reserves plus a further £50,000 which is held in designated funds, and £322,000 of restricted reserves. This meets our target range of £500,000 to £700,000.
The financial outlook for the year ahead is positive and we have more than 90% our projected costs covered by secure income streams and contracts. Trustees are confident that the Trust has adequate resources to continue in operational existence for the foreseeable future and believe that there are no other material uncertainties that call into doubt its ability to continue as a going concern.
Future Plans
As we look ahead to 26/27, the Trust plans to increase staffing in order to deliver additional services including the extended Hampshire perpetrator service, DRIVE and Families First. In total our costs are estimated to be around 25% higher than in the 25/26 year. We anticipate that our income next year will also grow by 25% to cover the majority this projected expenditure without the need to draw materially on reserves.
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
The Trustees maintain regular review of risks documented in the organisational risk register which includes monitoring controls to mitigate against these. See below table for key risks and mitigation:
Risk Identifier | Mitigation |
Funding | • Diverse fundraising strategy includes a mix of commissioned & grant funded services to avoid over-reliance on a single funding stream. • Regular monitoring of contractual positions. • Robust review of contract renewal pricing. • Timely submission of new bids. • Regular liaison with key funders and commissioning bodies, highlighting inflationary pressures on our costs. • Regular independent evaluation of programmes to evidence effectiveness and value for money. • Continued development of unrestricted revenue streams including DARE Toolkit and CARA national replication to contribute towards increasing overhead costs. • Ongoing innovation through pilot activities which allows new opportunities and income streams to be developed |
Staffing | • Investing in staff capacity and capability in areas where we are at risk of being overly reliant on key individuals • Multiskilling across the organisation to build resilience where possible. • Supervision, training and support to develop and retain staff, including succession planning • Comprehensive and professional recruitment process. • Regular review of remuneration and employee benefit levels • Hybrid model of work including flexible and remote working where possible • Robust documentation to support contingency planning |
Reputation | • Strengthened communications and contract monitoring stipulated in subcontract arrangements. • Enhanced recruitment, selection, training and supervision of staff to avoid malpractice. • Communications strategy in place to respond to any negative reporting. • Governance includes scrutiny of quality assurance across all areas of business. • CARA replication model ensures Hampton Trust have robust oversight of delivery via contracting arrangements with commissioners.
|
Risk Identifier | Mitigation |
Governance, Compliance & Cybercrime | • Regular Board meetings to review charity aims, objectives and strategy • All staff trained to ensure compliance with all relevant GDPR, safeguarding legislation and Hampshire safeguarding policies (hampshireab.org.uk) • Senior Governance Manager role includes lead for GDPR • Staff trained to recognise and report malicious cyber activity. • IT equipment fully compliant with protection against potential cybercrime. • External cyber audits conducted by an external IT partner • Essential Cyber Security Insurance cover for security breaches, loss of third-party data and cyber extortion. • Cyber Essentials accreditation secured since 2021 |
EEDI (Equity, Equality, Diversity and Inclusion) | • EEDI strategy being developed including objectives for managers and Board members • External training to be put in place for all staff • Embedding of EEDI priorities across the organisation • Establishment of Hampton Trust EEDI lead to support CEO and senior managers |
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:
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03182827 (England and Wales)
Registered Charity number
1055209
Registered office
The Chubut Suite
Ashurst Lodge
Ashurst
Southampton
Hampshire
SO40 7AA
Company Secretary
Mr S Hayes
In accordance with the company's articles, a resolution proposing that Haines Watts Swindon Limited be reappointed as auditor of the company will be put at a General Meeting.
The trustees' report was approved by the Board of Trustees.
The trustees, who are also the directors of Hampton Trust 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.
Opinion
We have audited the financial statements of Hampton Trust (the ‘charity’) for the year ended 31 March 2026 which comprise the statement of financial activities, the statement of financial position, the statement of cash flows and notes to the financial statements, including 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:
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.
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 other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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 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; and
the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements.
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; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report.
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.
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.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable 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 charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Hampton Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is The Chubut Suite, Ashurst Lodge, Ashurst, Southampton, Hampshire, SO40 7AA.
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 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 £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
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.
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.
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.
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.
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:
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.
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).
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.
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, 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, 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.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
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.
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.
Support costs are apportioned to activities based on level of income.
The average monthly number of employees during the year was:
The remuneration of key management personnel was as follows:
The remuneration of key management personnel includes employer's national insurance and employer pension.
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
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.
Domestic Abuse Projects - this fund covers our flagship Pathways to Change service including Project Foundation and our Caring Dads programme in Hampshire. Also included within this fund is our ISVA (Independent Sexual Violence Advisory) service on the Isle of Wight.
CARA - Cautioning and Relationship Abuse - this fund relates to our criminal justice intervention targeting domestic abuse perpetrators who have received a conditional caution.
Safelives - this fund covers our DRIVE intervention for high-harm perpetrators of domestic abuse, which we deliver in Hampshire in partnership with Safelives.
LINX and JUNO - this fund covers JUNO, our early intervention programme for women.
DARE - this fund covers grant funded Domestic Abuse Routine Enquiry (DARE) training which we deliver to frontline professionals who may encounter domestic abuse as part of their routine client work.
DRIVE - this fund covers our intervention for high-harm perpetrators of domestic abuse, which we deliver in Hampshire in partnership with Safelives.
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 the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
There were no disclosable related party transactions during the year (2025 - none).
The charity had no material debt during the year.