REGISTERED COMPANY NUMBER: 02601424 (England and Wales)

REGISTERED CHARITY NUMBER: 1003275

REPORT OF THE TRUSTEES AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ANDOVER CRISIS AND SUPPORT CENTRE

(A COMPANY LIMITED BY GUARANTEE)

Page

Report of the Trustees

1

to

7

Report of the Independent Auditors

8

to

11

Statement of Financial Activities

12

Balance Sheet

13

to

14

Notes to the Financial Statements

15

to

25

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 2019).

OBJECTIVES AND ACTIVITIES

Andover Crisis & Support Centre, trading as Finding Freedom from Abuse (Finding Freedom), continues to provide refuge and dispersed accommodation alongside an outreach service and educational programme for those affected by domestic abuse and sexual violence. Finding Freedom's Refuge Accommodation offers a safe and secure place to stay for women and women with their children, with capacity to support up to 19 families. Dedicated Support Workers assist clients in processing their experiences and planning their futures.

The Outreach Service remains a free resource for women, men, children and young people (aged 4-17) who require help and a safe space to talk. The service delivers tailored support, counselling and practical solutions, ensuring individuals have the information and tools needed to make informed decisions about their future. People can self-refer and will receive continued support from Finding Freedom as they take their own steps forward.

The dispersed accommodation service continues to house those unable to enter a refuge, including LGBT+ individuals, men, women or men with children over 16 years of age, and families with pets. Four of Finding Freedom's properties are sub-contracted with a key service provider to deliver part of their contract with Hampshire County Council for dispersed accommodation in 2025/2026.

Finding Freedom delivers a range of therapeutic and educational programmes designed to build confidence, self-esteem and resilience, and to provide opportunities for clients to connect with others who have shared similar experiences. The programmes promote understanding of what has happened, encourage safe and healthy relationships, and broaden knowledge and awareness.

Workshops continue to be delivered within local schools in partnership with education professionals, covering the Healthy Relationships in Schools curriculum across a range of relevant topics. Each workshop, adaptable to the school's timetable, can accommodate up to 20 pupils and addresses themes including healthy relationships and friendships, the impact of peer pressure, consent, inappropriate sexualised behaviours, and the law regarding the sharing of intimate images.

Misconceptions about domestic abuse persist, and many people remain unaware of how common it is, the varied forms it can take, or where to seek support. Finding Freedom remains committed to the Community Dove Champions programme, which equips community members with the skills, knowledge and confidence to identify signs of domestic abuse, support victim survivors, and connect people with appropriate services. Community Champions are uniquely placed to create direct, positive impact for individuals, families and entire communities touched by domestic abuse.

A helpline continues to operate, offering support, advice, information and signposting to further resources for those who need it.

Across all its services, Finding Freedom's purpose remains constant: to provide a supportive environment where people can discover their own strengths and work towards self-determined change in their lives.

Finding Freedom remains a party to a sub-contracting agreement with a key service provider to deliver part of their contract with Hampshire County Council for 2025/2026. Finding Freedom will deliver a fully-accessible domestic abuse victim support service (adult and children/young people) for refuge residents and outreach clients, and provide domestic abuse dispersed accommodation for adults and their children within the Test Valley area.

PUBLIC BENEFIT

The trustees have considered the activities of Finding Freedom, its achievements during the year to 31 March 2026, and its plans for the future, in relation to the public benefit guidance issued by the Charity Commission. They are satisfied that the public who benefit from the organisation's work are those described in the objectives and aims set out above.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

From 1 April 2019, Hampshire County Council awarded the Integrated Domestic Abuse Services for Hampshire contract to Stop Domestic Abuse, who then sub-contracted a range of services from Finding Freedom. The initial contract was for a five-year period, plus a one-year option to renew followed by a further one-year option. The contract renewal process took place during the financial year, with Stop Domestic Abuse confirming their intention to continue sub-contracting with Finding Freedom.

Stop Domestic Abuse were awarded the new Hampshire County Council Integrated Domestic Abuse Services contract during 2025, taking effect from April 2026 and ending in March 2033 with a confirmed new sub-contracting agreement with Finding Freedom for a three year period, 31 March 2026 to 31 March 2029, with provision to either extend or terminate the agreement at that time.

Finding Freedom has continued to support families who have experienced domestic abuse in the community through its refuge and dispersed accommodation, outreach services and programmes.

Women with children were accommodated during the year, with a number of families subsequently making their permanent home in the Test Valley. Throughout 2025-2026, Finding Freedom (across combined refuge and dispersed accommodation and outreach services) supported a total of 380 clients (an additional 36 clients from the previous year) and 105 children (an additional 31 children from the previous year). Occupancy rates for the refuge accommodation averaged 87% for the year.

Finding Freedom has continued to facilitate the well-attended Freedom Programme in the Test Valley. The Freedom programme runs over 12 weeks and supports participants in identifying common tactics used to gain power and control, and in exploring the characteristics of both abusive and caring relationships. Women who have completed the Freedom Programme have formed a survivors' group, which continues to meet regularly to offer mutual support outside of the programme.

Finding Freedom's website is regularly updated and provides resources for both individuals and professionals. For professionals, the site hosts Emergency Referral Procedures and resources for schools and other services. For those experiencing domestic abuse, the website offers clear guidance on how to make contact and details all available services and programmes.

A telephone service continues to provide advice, information and support for clients.

Finding Freedom's counselling service continues to operate based at the outreach office, serving both outreach and refuge clients. The service provides a confidential, trauma-informed space where individuals can explore and process their experiences at their own pace, free from judgement. For many clients, counselling represents a significant step in their recovery - offering a dedicated opportunity to work through the emotional and psychological impact of abuse in a way that practical support alone cannot provide. Clients have spoken of the profound difference the service has made to their sense of self-worth, their ability to trust others, and their confidence in moving forward with their lives. The accessibility of the service, offered on-site and at no cost to clients, has been particularly valued by those who might otherwise face barriers to accessing mental health support. Finding Freedom remains committed to developing this provision further, recognising that long-term recovery from domestic abuse requires sustained emotional support as well as practical intervention.

The delivery of relationship education to pupils in local schools has continued through Finding Freedom's outreach team. This educational programme has been accessed by young people from 11 schools and a college. The outreach team now comprises three qualified full-time Independent Domestic Violence Advisors (IDVAs).

Finding Freedom's staff continue to deliver presentations to local organisations on the content and aims of the various programmes, extending the reach and benefits of the work to an increasing number of people. Staff also provide assistance in family courts to clients requiring support from a trained professional.

The organisation continues to employ one full-time child worker, who supports the children of women residing in the refuge. Through educational and therapeutic play, the child worker actively encourages children to open up and process their experiences. With the support of National Lottery funding, Finding Freedom has secured grant funding to cover the cost of two Children and Young Persons Advocates, who are now working in the community and in schools.

Finding Freedom operates four dispersed accommodation properties, providing housing for those unable to enter refuge, including LGBT+ individuals, men, women or men with children over 16, and families with pets. Each family receives support from a dedicated support worker.

Safeguarding

Finding Freedom regards safeguarding for children, young people and adults at risk as central to the delivery of its services. The designated safeguarding lead for the charity is the Chief Executive, and a named lead trustee holds responsibility for safeguarding at board level.

Finding Freedom has safeguarding policies covering both children and young people and adults at risk. These are reviewed at least annually by staff, led by the designated safeguarding lead, and by trustees. All staff and service users have access to these policies and procedures and are aware of how to raise concerns, whether with the designated safeguarding lead or the lead trustee.

All staff and trustees undertake safeguarding training appropriate to their level of engagement with service users.

The safeguarding statement is published on the website and confirms that any concerns regarding safeguarding should be directed to the designated safeguarding lead at refugesafeguarding@findingfreedom.org.uk.

FINANCIAL REVIEW

Principal funding sources

The principal source of funding during the year was the sub-contract with Stop Domestic Abuse for Hampshire County Council's Domestic Abuse Support Service, together with rental income, the core element of which is covered by housing benefit with service charges paid by residents.

A rent arrears system remains in place for housing benefit claimants and client charges, supported by timely reviews, debt control measures and payment agreements.

Investment policy and objectives

The Management Committee continues to monitor economic indicators closely. As a consequence, the practice of spreading investment funding across financial organisations has been maintained as a means of safeguarding deposited money and reducing risk. Finding Freedom holds accounts with Flagstone to distribute funds equally across interest-bearing accounts, taking advantage of the FSCS deposit safety net.

Reserves policy

The Management Committee has established a policy whereby net current assets held in the Unrestricted Fund, which have not been designated for any other purpose, should equate to approximately six months' worth of resources expended. This has been estimated to equate to some £530,000 that has been set aside on deposit. £400,000 of these Unrestricted Reserves are held for the estimated costs to ensure Finding Freedom could meet its liabilities and fund an orderly wind-down of services in a planned and responsible manner, including the safe transition of clients, should the charity need to close. The remaining balance of £130,000 is held in a Designated Reserve for property acquisition and development, in accordance with Finding Freedom's future plans.

The unrestricted net current assets at the end of the year were £563,842 (2025 - £502,183) and; the restricted net current assets at the end of the year were £9,659 (2025 - £6,573).

Financial performance

The organisation recorded net income for the year of £61,766 (2025 - net expenditure £2,919), which increased total reserves to £1,026,747 (2025 - £964,981). Of the total reserves, £1,017,088 (2025 - £958,408) was held in unrestricted reserves and remains available at the Management Committee's discretion to further the Centre's aims and objectives.

FUTURE PLANS

In the coming year, Finding Freedom will continue to provide domestic abuse services as sub-contractors for Stop Domestic Abuse, while actively seeking further funding to ensure the long-term sustainability of its services. The refuge accommodation, telephone helpline, outreach services and educational programmes will continue to be developed and maintained as a valued and highly respected community resource.

It is envisaged that Finding Freedom will pursue the acquisition of further properties to provide move-on accommodation for those leaving refuge prior to re-housing by the local authority, and potentially additional dispersed accommodation properties in connection with the Hampshire County Council Dispersed Accommodation agreement with Stop Domestic Abuse.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Charity is a company limited by guarantee, incorporated on 15 April 1991, governed by its Memorandum and Articles of Association and registered in England and Wales, number 02601424.

Recruitment and appointment of new members of the Management Committee

The Management Committee keeps under review whether all areas of required expertise are currently represented. Applications to join the Management Committee are considered alongside identified areas of expertise, with existing members consulting to determine whether an applicant should be invited to join. During the year, Finding Freedom welcomed new trustees and has continued to maintain a strong and capable board.

Organisational structure

The Management Committee, which meets quarterly, operates as the equivalent of the Board of Directors and comprises members drawn from a wide range of professional and business backgrounds. The Chief Executive sits on the Management Committee in an ex officio capacity. The Management Committee is responsible for strategic decisions, governance, risk management and general oversight.

Induction and training of new members of the Management Committee

New trustees are appointed following an interview process and receive a full induction. Safeguarding training is mandatory with other training provided as required.

Risk management

The Management Committee undertakes an annual review of the major risks to which the organisation is exposed. Internal control risks are minimised through a policy and procedure framework for the authorisation of all transactions. Procedures are in place to ensure compliance with health and safety requirements for staff, clients and visitors across all premises.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02601424 (England and Wales)

Registered Charity number

1003275

Registered office

24 Focus Way

Focus 303 Business Centre

Walworth Business Park

Andover

Hampshire

SP10 5NY

Trustees

Management Committee

Mr J T Barlow - Trustee

Ms J Baxter - Trustee (appointed 13.09.25)

Ms D Cullimore - Chief Executive

Ms J A Dawson - Trustee

Ms M Dickens - Trustee (resigned 29.03.25)

Ms S Filmer - Trustee

Mrs A France - Trustee (appointed 01.04.25)

Mrs K Ody - Trustee (appointed 01.04.25, resigned 18.02.26)

Mr J Stokes - Trustee

Ms J Tomlinson - Trustee

Company Secretary

Ms J Tomlinson

Senior Statutory Auditor

Mr Christopher Joyce FCCA

Auditors

Hysons Audit Services Ltd, Statutory Auditor

14 London Street

Andover

Hampshire

SP10 2PA

Bankers

HSBC Bank plc

28-30 High Street

Andover

Hampshire

SP10 1NN

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Andover Crisis and Support Centre (Limited by guarantee) for the purposes of company law) are responsible for preparing the Report of the Trustees 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-

select suitable accounting policies and then apply them consistently;

-

observe the methods and principles in the Charity SORP;

-

make judgements and accounting estimates that are reasonable and prudent;

-

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

-

there is no relevant audit information of which the charitable company's auditors are unaware; and

-

the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

AUDITORS

The auditors, Hysons Audit Services Ltd, Statutory Auditor, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 1 September 2026 and signed on its behalf by:

Ms J Tomlinson - Secretary

Opinion

We have audited the financial statements of Andover Crisis and Support Centre (the 'charitable company') for the year ended 31 March 2026 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the charitable company's affairs as at 31 March 2026 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

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

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

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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 the audit:

-	the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Report of the Trustees has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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 charitable company'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 responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors 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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

-

the Senior Statutory Auditor ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

-

we identified the laws and regulations applicable to the company through discussions with directors and other management, and from our commercial knowledge and experience of the charity sector;

-

we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, Charities SORP (FRS 102) and Financial Reporting Standard 102;

-

we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and

-

identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

-

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

-

considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

-

performed analytical procedures to identify any unusual or unexpected relationships;

-

tested journal entries to identify unusual transactions;

-

assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

-

investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

-

agreeing financial statement disclosures to underlying supporting documentation;

-

reading the minutes of meetings of those charged with governance;

-

enquiring of management as to actual and potential litigation and claims; and

-

reviewing correspondence with HMRC, relevant regulators and the charity’s legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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 auditors' 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.

Mr Christopher Joyce FCCA (Senior Statutory Auditor)

for and on behalf of Hysons Audit Services Ltd, Statutory Auditor

14 London Street

Andover

Hampshire

SP10 2PA

1 September 2026

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

63,231

169,430

232,661

117,581

Charitable activities

5

Principal activity

886,937

-

886,937

821,802

Other trading activities

3

-

-

-

20,085

Investment income

4

16,067

-

16,067

11,153

Total

966,235

169,430

1,135,665

970,621

EXPENDITURE ON

Raising funds

6

-

-

-

3,400

Charitable activities

7

Principal activity

907,555

166,344

1,073,899

970,140

Total

907,555

166,344

1,073,899

973,540

NET INCOME/(EXPENDITURE)

58,680

3,086

61,766

(2,919

)

RECONCILIATION OF FUNDS

Total funds brought forward

958,408

6,573

964,981

967,900

TOTAL FUNDS CARRIED FORWARD

1,017,088

9,659

1,026,747

964,981

2026

2025

Unrestricted

Restricted

Total

Total

fund

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Intangible assets

13

1

-

1

1

Tangible assets

14

453,245

-

453,245

456,224

453,246

-

453,246

456,225

CURRENT ASSETS

Debtors

15

15,955

-

15,955

15,682

Cash at bank and in hand

16

575,310

9,659

584,969

532,424

591,265

9,659

600,924

548,106

CREDITORS

Amounts falling due within one year

17

(27,423

)

-

(27,423

)

(39,350

)

NET CURRENT ASSETS

563,842

9,659

573,501

508,756

TOTAL ASSETS LESS CURRENT LIABILITIES

1,017,088

9,659

1,026,747

964,981

NET ASSETS

1,017,088

9,659

1,026,747

964,981

FUNDS

19

Unrestricted funds

1,017,088

958,408

Restricted funds

9,659

6,573

TOTAL FUNDS

1,026,747

964,981

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

The financial statements were approved by the Board of Trustees and authorised for issue on 1 September 2026 and were signed on its behalf by:

Ms S Filmer - Trustee

Mr J T Barlow - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

•

the requirements of Section 7 Statement of Cash Flows.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Intangible fixed assets

Amortisation is provided to write off the cost of computer software over its estimated useful life of 5 years.

Tangible fixed assets

Depreciation is provided at the following rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Freehold property

- Straight line over 30 years

Short leasehold

- Straight line over the term of the lease

Long leasehold

- Straight line over the term of the lease

Conservatory

- Straight line over 10 years

Computer equipment

- Straight line over 3 years

Social investments

The freehold property and long leasehold are accounted for within tangible fixed assets as they are programme related investments being that the assets are held specifically to contribute to the charity's charitable purpose.

Taxation

All activities undertaken are charitable. Therefore, the Centre is exempt from corporation tax.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	DONATIONS AND LEGACIES

2026

2025

£

£

Donations

15,390

21,115

Grants

217,271

96,466

232,661

117,581

Grants received, included in the above, are as follows:

2026

2025

£

£

Test Valley Borough Council

12,841

13,372

The Henry Smith Charity

111,580

70,000

National Lottery Community Organisation

92,850

-

Sport England

-

6,020

John Lewis

-

1,200

Screwfix Foundation

-

5,874

217,271

96,466

3.	OTHER TRADING ACTIVITIES

2026

2025

£

£

Fundraising events

-

20,085

4.	INVESTMENT INCOME

2026

2025

£

£

Bank interest receivable

16,067

11,153

5.	INCOME FROM CHARITABLE ACTIVITIES

2026

2025

Principal

Total

activity

activities

£

£

Accommodation

490,194

460,575

Domestic abuse support service

385,383

355,667

Other income

860

560

Employers N.I. allowance

10,500

5,000

886,937

821,802

6.	RAISING FUNDS

Raising donations and legacies

2026

2025

£

£

Fund raising costs

-

3,400

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Principal activity

1,052,097

21,802

1,073,899

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

2026

2025

£

£

Staff costs

608,572

544,759

Hire of plant and machinery

7,992

7,992

Rent

64,453

47,727

Rates

6,968

7,503

Insurance

5,115

4,798

Light and heat

41,140

34,890

Training, supervision and recruitment

28,357

49,093

TV licence

175

170

Household expenses

12,787

6,951

Freedom programme

577

1,352

Rural outreach

3,096

3,026

Child work

917

1,034

Postage and stationery

2,493

3,742

Sundry expenses

16,627

10,135

Telephone and internet

13,378

5,126

Advertising

3,900

2,037

Repairs and renewals of centre

23,243

9,126

Repairs and renewals of properties

12,766

41,926

Cleaning

17,620

12,450

Laundry

8,079

7,785

Bank charges

80

162

Membership

1,133

1,172

Resident subsistence

3,615

4,652

Computer expenses

11,746

15,785

SEEDS programme

-

9,000

Client donations

-

533

Security & CCTV

144,473

106,586

Depreciation

12,795

11,025

1,052,097

950,537

9.	SUPPORT COSTS

Governance

costs

£

Principal activity

21,802

Support costs, included in the above, are as follows:

Governance costs

2026

2025

Principal

Total

activity

activities

£

£

Auditors' remuneration

4,620

4,320

Auditors' remuneration for non audit work

1,684

1,612

Legal and professional fees

15,498

13,671

21,802

19,603

10.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2026

2025

£

£

Auditors' remuneration

4,620

4,320

Auditors' remuneration for non audit work

1,684

1,612

Depreciation - owned assets

12,794

9,523

Hire of plant and machinery

7,992

7,992

Computer software amortisation

-

1,502

11.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2026 nor for the year ended 31 March 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2026 nor for the year ended 31 March 2025.

12.	STAFF COSTS

2026

2025

£

£

Wages and salaries

532,906

491,865

Social security costs

65,318

43,694

Other pension costs

10,348

9,200

608,572

544,759

The average monthly number of employees during the year was as follows:

2026

2025

Direct charitable work

18

18

Administration and support

2

2

20

20

No employees received emoluments in excess of £60,000.

13.	INTANGIBLE FIXED ASSETS

Computer

software

£

COST

At 1 April 2025 and 31 March 2026

11,275

AMORTISATION

At 1 April 2025 and 31 March 2026

11,274

NET BOOK VALUE

At 31 March 2026

1

At 31 March 2025

1