Charlty registratlon number 1005884 (England and Wales) Company regSstration number 02627468 LEEDS WOMEN'S AID ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
LEEDS WOMEN'S AID LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms H L Daniels Ms J M Ezard Dr N C Ikeogu Ms J Mcara Ms R Tredget Dr L Whewell Ms V Rolfe (Appointed 31 July 2024) Charity number 1005884 Company number 02627468 R8glstered office 52 Salnt Johns Lane Halifax HX12BW Audltor BK Plus Audit Limited 52 St Johns Lane Halifax Wesl Yorkshire England HX128W Bankers Unily Trust Bank plc 4 Brindleyplace 8irmingham 812JB Triodos Bank Deanery Road Bristol BS15AS Sollcltors Wrigleys Solicitors LLP 19 Cookridge Street Leeds LS2 3AG
LEEDS WOMEN'S AID CONTENTS Page Trustees, report Independent auditor's report 17-20 statement of financial aclivities 21 Balance sheet 22 Slalemenl of cash flows 23 Noles lo the financial slalements 24-38
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Directors, and Trustees, re ort for the ear ended 31 March 2025 The Trustees present their report and the audited financial statements of the charity for the year ended 31 March 2025. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities (FRS 102) in preparing the annual report and financial statements of the charity. The Chairs Foreword l am pleased to introduce the Trustees, Annual Report for Leeds Women's Aid (LWA) for the year ending 31 March 2025. This has been a year of significant delivery, growing demand, deep reflection and strategic action. In a climate marked by increased financial pressure. rising complexity in our client base, and ever-changing national policy, Leeds Women's Aid has responded with resilience, ambition and clarity of purpose. As ever, our staff and volunteers have gone above and beyond to support the women, children and families who turn lo LWA in times of crisis. The impact is reflected not just in the numbers over 13,000 contacts, 168 residents supported in refuge, and a near-universal victim-survivor satisfaction rate but in the powerful, personal stories of lives changed, safety restored, and futures reimagined. These stories are at the heart of everything we do. This year saw important progress across key areas of the organisation". The formal review and approval of our updated Reserves Policy ensures that LWA remains not just sustainable but equipped to grow and adapt. Our updated Risk Regisler and Business Continuity Plan reflect a mature and proactive approach to governance, addressing emerging risks such as cyber threats, utility cost inflation, safeguarding challenges and systemic funding shifts. We continued to expand our strategic partnerships through our leadership of both the Leeds Domestic Violence Service (LDVS) and the Women & Girls Alliance Leeds (W&GAL) collaborations that enhance our reach, influence and ability to secure matched and consortia funding. We progressed towards the launch of the Children and Young People's Hub, with infrastructure investment planning and ringfenced reserves already in place. an exciting milestone that reflects our long-term commitment to supporting the whole family. This was also a year in which we continued to invest in the capacity and wellbeing of our people. The pressures facing the women we support are also felt by our frontline teams. The Board remains cornmitted to building an organisation that puts care, learning, equity and sustainability at the heart of our culture.
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 We are mindful that while demand for our services continues to grow, so too does the need for sustainable income diversification. Our efforts to strengthen income generation - particularly from individual giving, trusts and corporate supporters - have been encouraging and our Horsforth charity shop continues to be a vital part of this ecosystem, both financially and symbolically. Looking ahead, LWA is entering a pivotal phase of strategic development. In 2025126, we are beginning work on a new three-year strategy that will guide our direction through to 2028. Co-production is central to this process, ensuring the lived experience of victim-survivors, insight from frontline staff and volunteers, and strong governance from trustees and robust leadership all shape our future. This work will be undertaken in the context of wider sector change, including anticipated reforms in domestic abuse funding, housing benefit and the increasing need for culturally responsive and trauma-informed seNices. Key areas being explored include,. expanding early inteniention for children and young people; embedding more specialist support for victim-survivors with complex needs., investing in staff wellbeing and professional development and securing operational and financial resilience through improved systems and income diversification. We will launch the new strategy in 2026 and are already aligning our plans, budgets, and staffing models to deliver on its ambitions. Alongside this, the coming year will see us launch our Children and Young People's Hub, expand school-based prevention work through ELEVATE and continue to influence policy through initiatives such as Ask for Angela and Women's Night Safe Space. On behalf of the Board of Trustees, I would like to thank our extraordinary staff team, volunteers, donors, funders and partners. You each play a vital role in this work and your continued support means we can stand alongside thousands of women and families across Leeds and beyond as they reclaim their safely, strength and future, As we look ahead, the need for LWA'S services is as urgent as ever. With clarity of mission, strong foundations and shared vision, we move forward committed to empowering every woman, every child and every victim-survivor who needs us. Nneka Ikeogu Chair of the Board of Trustees Leeds Women's Aid
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Note The structure of this report has now been improved to create a more streamlined strategic overview. This has been done as we've created separate, comprehensive Impact Reports, that have evolved into hugely important documents showcasing our work. Our Trustees, Annual Report now sits clearly alongside those, without duplicating operational achievements and successes. Our 2024 Impact Report can be found at htt s.'Illeedswomensaid.co.uklour-im acv 1. Objectives and Activities Leeds Women's Aid (LWA) exists to provide trauma-informed, person-centred support, refuge, advocacy and empowerment services for women, children and young people who are experiencing or have experienced domestic violence and abuse (DV&A). This includes - but is not limited to - sexual violence, coercive and controlling behaviour, forced marriage, honour-based abuse, stalking, harassment, trafficking, economic abuse, technological abuse and female genital mutilation (FGM). LWA'S approach is rooted in feminist principles, recognising the gendered nature of DV&A and its disproportionate impact on women and girls. However, LWA also offers inclusive services to men and trans+ individuals through its commissioned partnerships and helpline, ensuring all victim-survivors in Leeds have access to safety, advocacy and recovery support. The charity's core objectives are: To protect and support individuals affected by DV&A and related harms. To provide safe, supported accommodation for women and children fleeing violence. To empower women and children to rebuild their lives free from fear. To advocate for justi, safety and equity through support with the criminal justice system, housing, finances and legal protections. To educate the public and influence systemic change that prevents violence and supports recovery. Much more detail is included on our website: htt s:Illeedswomensaid.co.uk
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Key Services Delivered in 202412025: 2417 Helpline & Webchat.. Immediate emotional support, risk assessment, and signposting to services. Independent Refuge and Safe Housing.. A range of self-contained and dispersed accommodation for women and families in crisis. Children and Young People (CYP) Services.. One-to-one emotional wellbeing support, educational workshops, after-school clubs and holiday activities for young people exposed to DV&A. Independent Domestic Violence Advocates (IDVAS): Legal advocacy, safety planning and support through civil and criminal justice proceedings, including specialist IDVAS for young people and those with complex needs. Access & Assessment Team (AAT),. Initial point of contact handling referrals, triage and crisis intervention. Staying Safe Programme: A 10-week peer-support course focused on healthy relationships, boundary setting and recovery for women affected by DV&A. Community Development and Resettlement Support; Tailored posl-refuge support to enable long-term independence and safety. Strategic Partnerships., Lead agency in the LDVS, coordinator of the W&GAL, and contributor to city-wide safely initiatives including "Ask for Angela" and the Women's Night Safe Space. Equity, Dlverslty and Inclusion,. Delivering accessible support across 27 nationalities and 22 languages, removing barriers through interpretation, cultural awareness and tailored approaches. Our work is grounded in intersectionality, recognising how overlapping forms of discrimination (such as sex, gender identity, race, disability, sexuality, age) can affect experiences of abuse and aCsS to support. Inclusive practice is embedded in all aspects of our service delivery, staffing and governance. Advocacy and Systems Change: Engaging with West Yorkshire Police, local authorities and national campaigns to improve system responses to DV&A. LWA'S holistic and integrated service model reflects its belief that all indivlduals regardless of age, background or circumstances - desenie safety, dignity, respect and support in their journey from abuse to recovery. 2. Achievements and Performance 202412025 at a glance: 13,000+ contacts for support across phone, email, webchat and referrals. 168 wornen and children supported in refuge., 2,700 helpline contacts received on average per week- 99 % of service users better able to recognise abusive behaviour. 98 % said support met their needs; 100 % of women supported by IDVA team reported feeling safer; 132 children and young people referred to ELEVATE support service.
Leeds Women's Aid {LWA) Trustees, Annual Report For the Year Ended 31 March 2025 User Testimonials: Refu esu ort "Using this service made a huge difference to my life. I was speaking with people who understood me, supported me and reassured me but also gave me hope." "In terms of refuge, you do everything you can, and it is definitely enough. It made me more confident in my decision to leave my abuser when I did. Leeds Women's Aid have been the best service I've ever dealt with, and l am so grateful for everything you've done for me." "You learn so much and forgive yourself and actually love yourself when you realise it was never your fault," Hel line and First Contact "You have treated me with so much care, so much compassion and so much understanding, Sometimes I feel like professionals just talk to me because it's their job, but you have spoken to me in such a way I truly feel supported and cared for as a person." IDVA 2nd Le al Advocac "My IDVA made a difference to my life. She listened when I had no one else. Sometimes I couldn't wait to speak to her because she was the one posilive thing I had. I could speak how I felt and not be judged I felt safe with her." "My IDVA was very helpful in guiding me on the things I should do in terms of what happened and the next steps forward. She made me feel more confident and believed, and made me feel like it wasn't my fault.. Sta in Safe Pro ramme "I feel like a different person. l identify signs better,. my confidence has grown and I am being assertive in all aspects of my life. "I've learned how to protect myself and what to watch out for with a new partner." Children and Youn Peo "Me and my son are much happier now. We had great support and the staff are very good." Mother supported in refuge "I've learned to love myself more and to believe in myself too." Teenage girl supported by ELEVATE
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Our school children are benefitting so much from this dedicated service. Previously we had nowhere to signpost children who needed tailored domestic violence support and we are thrilled to say we now Designated Safeguarding Lead at a partner School "She's more settled at home... more settled speaking to me about stuff. She is just happier in herself... She's so confident now. She's not the same child. Parent supported by CYP team General Feedback l Life Im act "Since I received the help of LWA, my life and that of my child have changed. Now we live more calmly without stress and without fear. I have started to take care of myself. My health is improving and I feel positive and eager to continue improving. "I feel like I've got my life back. I didn't think I would smile again but I do now, every day." "It has made me realise I don't deserve to be treated like I was and thal you can get your confidence back and your life back and become the person that you once were," "Without LWA support, I would still be in a violent relationship, or even worse, I could have been killed. 3. Financlal Review This has been another significant year for Leeds Women's Aid, marked by both an increase in income and an expansion of our reach. Our financial sustainability continues to be underpinned by our core funding sources; primarily Local Authority conlracls and rental income, including Housing Benefit. We remain deeply grateful for the strong partnership we have with Leeds City Council, whose continued support and collaborative approach have helped us secure additional funding for our much-needed services. Their robust and considerate contract management plays a vital role in enabling us to meet rising demand. The Trustees are pleased to present the audited financial statements for the year ended 31 March 2025. During this period, our total income was £4,686,457, while our total expenditure was £4,491,153, resulting in a net surplus of £195,304. This surplus is primarily on unrestricted funds totalling £188,414 that will be carried forward to support future service delivery. This compares to a surplus of £365,782 of mainly restricted funds in the previous financial year (202312024), reflecting our continued progress in securing and managing reSoUrS effectively. Reserves carried forward are £1,542,847 of which £557,277 are restricted and £985,570 are unrestricted,
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Principal Funding Sources: Leeds Women's Aid (LWA) is funded through a diverse range of income streams that reflect both the breadth of its service delivery and the strength of its partnerships across the public, private and voluntary sectors. This mixed funding model ensures a degree of financial resilience while supporting LWA'S ability to deliver holistic, high- impact services for women, children and families affected by domestic violence and abuse. Ethlcal and victim-survivor-centred approach to Fundraising All fundraising and income-generation activities align with LWA'S mission and values, ensuring no partnerships, donations or funding sources compromise our independenTr, victim-survivor safety or equity commitments. Fundraising is embedded within our organisational strategy and linked to diversification targets and long-term sustainability planning. LWA operates in line with,. Fundraising Regulator's Code of Fundraising Practice - Transparency, honesty, and accountability in all donor communications. Charity Commission Guidance - Full compliance with charity law, governance obligations, and truslee duties. Chartered Institute of Fundraising - ensuring professionalism, transparency and accountability. Gift Aid Scheme - HMRC-registered to claim Gift Aid on eligible donations. Data Protection (UK GDPR) - Ensuring supporter data is processed lawfully, securely, and transparently. Safeguarding in Fundraising Protecting staff, volunteers, and supporters during events or campaigns. Ethical Fundraising Policy - Screening donors and partners to avoid conflicts of interest or reputational risk. NCVO Ethical Principles - promoting a beneficiaries firsl approach. The charity received no complaints about its fundraising activities during the year. Local Authority Contract A significant portion of LWA'S funding comes from comrnissioned services through Leeds City Council, including its role as the lead agency in the LDVS consortium. These contracts support the delivery of refuge accommodation, 2417 helpline services, IDVA support, community-based services and outreach work. Government and Statutory Bodies LWA receives project-based and strategic funding from national government departments and agencies, inGluding: Ministry of Justice; Ministry of Housing, Cornmunities and Local Government (MHCLG), formerly known as Department for Levelling Up, Housing and Communities (DLUHC); West Yorkshire Combined Authority; UK Shared Prosperity Fund.
Leeds Women's Aid {LWA) Trustees, Annual Report For the Year Ended 31 March 2025 This funding supports key initiatives, such as Sanctuary Support, specialist IDVA roles and safety infrastructure for victim-survivors. Charitable Trusts and Foundations LWA benefits from the ongoing support of a number of charitable trusts and grant- making foundations. These contributions enable the charity to expand capacity, innovate and respond flexibly to emerging needs. Key supporters in 202412025 included.. AABIE Clothworkers Elizabeth & Prince Zaiger Charitable Trust Garfield Weston George Moore Foundation Keith Howard Foundation People's Postcode Community Trust Smallwood Trust Sovereign Community Programme The Big Give The Barratt Foundation The Liz and Terry Bramhall trust The National Lottery Community Fund The Wolfson Foundation Wade Charity West Riding Masonic Charities Ltd.'s Community Fund Corporate Support and Partnerships LWA works with socially responsible businesses who provide not only funding, but also in-kind donations, sponsorship, volunteering and awareness-raising. In 202412025, corporate partners included: Aecom AETC Avery Walters Solicitors Barratt Homes Bevan Brittan Cartwright Pickard Architects COOK DLA Architecture Ltd Engage Interactive Equans UK Equifax Farnell Global Fenton Packaging Solutions From the Fields Fusion Unlimited Hays
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Heneghan & Sons Ltd IPL Brightgreen John Lewis Knight Frank Promise - City Square House Lights Out Tattoo Marks & Spencer Pudsey Marshalls Mill Mastercard Michael Page Network Rail Plus-Project Ltd Ride Shotgun Leeds RSMUK SAAF Education Ltd Santander Shoosmiths Sovereign Health Care Superfriendz The Football Association Premier League Limited Thorton Jones Solicitors Tigerbond Torsion Construction Unite theunion University of Leeds - Payroll Giving Valuation Office Wates Construction (North) Zurich - ZCT Challenge Teams Community Fundralslng and Individual Donors In addition to institutional support, LWA receives vital contributions from individual donors, sponsored challenges, workplace fundraisers. community groups and local events. The LWA charity shcp in Horsforth continues to generate unrestricted income, while also raising awareness and providing a tangible link to the community. Notably, £34,320 worth of volunteer time was gifted to the charity shop in 202412025, demonstrating strong community engagement and support-in-kind. Strategic Alliances and Consortia As the lead partner in both the LDVS and the W&GAL, Leeds Women's Aid plays a pivotal role in shaping, coordinating and delivering high-quality, City-wide responses to domestic violence and abuse. These strategic alliances allow LWA to share resources, align funding opportunities and deliver integrated, intersectional support across Leeds. Together with our enhanced profile, these partnerships also enable us to take a more active role in campaigning, influencing policy and providing thought leadership at local, regional and national levels.
Leeds Women's Aid {LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Leeds Domestic Violence Service LDVS LWA is the lead agency in the LDVS a long-standing, commissioned partnership between Leeds Women's Aid, Behind Closed Doors and Women's Health Malters. This collaboration also includes the LDVS Voices Project, which empowers individuals with lived experience of DV&A - including women, men, children and LGBTQ+ victim- survivors to shape and improve future service delivery and inform policy. In 202412025, this project enabled dialogue with senior leaders at West Yorkshire Police, contributing to internal reforms and increased usage of Clare's Law. Through LDVS, LWA is able to access shared infrastructure, specialist staffing and joint funding streams that enhance the resilience and reach of services, particularly important during times of high demand or funding uncertainty. Women & Girls Alliance Leeds W&GAL LWA also leads the W&GAL - a powerful consortium of 12 local organisations united by a shared mission to improve outcomes for women and girls across the City. The Alliance is built on a foundation of feminist principles and interseGlional inclusion and focuses on the empowerment, safety and wellbeing of all women and girls, particularly those facing multiple disadvantages. Flagship initiatives delivered under this Alliance in 202412025 included: Women Friendly Leeds, which promotes safety and representation in public spaces through campaigns such as Ask for Angela and Women's Night Safe Space. Empowering Systems Change, a project providing flexible, holistic support for women with multiple and complex needs who often fall through gaps in traditional services. Health and wellbeing groups, art and activism sessions, culturally-specific women's groups, and safety awareness training ("Switch on to Women's Safety"). The Women and Girls Equality Hub, brings together any woman or girl, women's centred organisations, groups and projects to identify and respond to the issues and challenges faced by women and girls in Leeds. By working in partnership, W&GAL enables LWA to extend its influence and impact beyond direct service delivery, engaging with communities, statutory bodies and policymakers to drive systemic change and create a safer Leeds for all women and girls. Combined with our elevated profile, these alliances amplify LWA'S ability to shape public discourse, lead sector conversations and influence policy reforms to create a safer Leeds for all women and girls. io
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Recent examples of LWA'S leadership in campaigning and thought leadership include.. Leading local and regional consultations, including the Women's Lives Leeds Community Conversations a platform enabling women and girls across the City to share their lived experiences and priorities directly with decision-makers. These conversations provided Leeds City Council with valuable insight, resulting in a series of pledges to address the issues and concerns raised. Driving media campaigns and public awareness initiatives, including radio interviews and op-eds (writterb opinion pieces) focusing on the urgent need for improved funding and systemic reform. Participating as keynote speakers at sector conferences and regional safeguarding forums, where LWA has highlighted intersectional approaches and trauma-informed practice. Reserves Policy: Leeds Women's Aid (LWA) maintains a formal reserves policy that aligns with good practice in the charity sector, ensuring both financial resilience and the ability to respond flexibly to risk, opportunity and change. The policy is reviewed annually by the Board of Trustees and is closely aligned with LWA'S strategic priorities, operational risk register and business continuity planning. The Board of Trustees receives and reviews reports on reserves as part of their governance responsibilities and takes decisions on designated and unrestricted fund usage to balance short-term priorities with long-term sustainability. Pur ose of the Reserves LWA'S reserves are not based on a multiple of monthly expenditure but are instead calculated using a needs-based model that considers., Working capital to support the continuity of core operations; Coverage for key risks identified in the organisational risk register; Funding to enable infrastructure investmenl and service innovation; Financial response capability for unexpected disasters or income shocks; Designated funds for specific growth opportunities or initiatives. Lessons learned from the COVID-19 pandemic and utilily cost spikes. Actual Reserves As of March 2025, unrestricted reserves stood at £985,570, an increase from £797,156 in the financial year 202312024, reflecting.. Increased unrestricted donations; Better costing of full cost recovery. Strategic plans to develop the organisation. li
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Tar et Ran The Trustees consider an adequate level of unrestricted reserves to be between £887,000 and £996,000. This range: Covers all expected working capital needs" Provides for all designated funds; Includes contingency funding for infrastructure and emergencies. Allows partial coverage (between 25 % 66 % ) of risk-rated financial liabilities. While it is unlikely that all identified risks will materialise simultaneously, the policy ensures LWA is positioned to navigate both planned developments and unforeseen challenges without disruption to core services. Investments: We continue to have our investments in CCLA'S deposit fund, giving us over £60k of unrestriGted income in interest. This also reduces the risk for us in terms of having funds in numerous bank accounts and having any amounts that are not covered by the Financial Services Compensation scheme. 4. Structure, Governance and Management Governing document and legal structure Leeds Women's Aid is a registered charity governed by a board of trustees who meet regularly to oversee the strategic direction and financial health of the organisation, The charity is a company limited by guarantee governed by its Articles of Association, last amended on 9th November 2020. Board of Trustees The Charity is overseen by a Board of Trustees who meet regularly to set strategic direction, monitor performance and ensure the Charity's assets are safeguarded. Trustees are also responsible for ensuring compliance with legal and regLJlatory obligations, including those set by the Charity Commission and Companies House. At the year end, the Board comprised of 7 trustees. Trustees serve on a voluntary basis and do not receive remuneralion for their role. Trustee recruitment and appointment Following a regular assessment of the trustee skills and experience we need to deliver our strategy, trustees are recruited by exlernal advertisement in the same way that staff are recruited, and there are role profiles and an application form. 12
Leeds Women's Aid {LWA) Trustees, Annual Report For the Year Ended 31 March 2025 Board skills and diversity Building on our growing profile, we attract both planned and unsolicited interest from potential truslees. In 202512026, following a skills audit, we are undertaking targeted recruitment to strengthen the Board with expertise in fundraising, business transformation and housing, while prioritising protected characteristics and lived experience to ensure our leadership reflects the diversity of the communities we serve. Applicants are interviewed by the Chairlvice Chair and Chief Executive, and the final decision is made by the Trustee Board. All new Trustees receive an induction, and training is planned, commissioned and delivered regularly to ensure trustees remain informed about legal duties and sector developments. Management delegation Trustees delegate day-to-day management to the Chief Executive Officer and Senior Leadership Team. Clear reporting lines and performance measures are in place to ensure accountability. Partnershlps LWA is the lead agency in the LDVS, working in partnership wilh Behind Closed Doors and Women's Health Matters. It also leads the W&GAL, a consortium of 12 organisations. 5. Public Benefit The Trustees confirm they have complied with the duty in section 17 of the Charities Acl 2011 to have due regard to the Charity Commission's guidance on public benefit. All activities undertaken by LWA during 202412025 directly further its charitable objectives and deliver significant public benefit. This includes: Emergency refuge and safe housing; Support for marginalised groups, including disabled women and non-English speakers; Free, trauma-informed support across all services. Engagement with policymakers and system change iniliatives to protect future victim-survivors. 6. Risk Management The trustees recognise their responsibility for managing risk and ensuring that Leeds Women's Aid (LWA) has a robust system of internal control. In 2025, the Board have commenced a comprehensive review of the Business Continuity Plan and Risk Register and in 2025126 will - with input from our Risk Manager - update them both in line with our new strategic plans. 13
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 This proactive approach reflects LWA'S commitment to ensuring operational resilience and protecting beneficiaries, staff and assets. The updated Risk Register is likely to include 21 specific risk areas across governance, operations, finance, cyber security, safeguarding and service delivery. Each risk will be supported by action plans and mitigation measures, with responsible leads assigned to ensure risks are being actively managed. Key risks identified and managed in 2024 - 2025 included: Financial Risks: Ongoing diversification of income streams and development of anti-fraud policies to mitigate against contract loss and funding shortfalls. Cyber Security and Data Loss: Enhanced IT asset audits, staff training on insider threats and regular testing of system backups to protect critical data and prevent operational disruption. Safeguarding and Criminal Risk., Updated policies and frontline training to address potential criminal exploitation affecting service users, especially in refuge settings. Reputational Risk: Strengthened media and crisis comrnunications strategies, including staff training and external stakeholder engagement. Loss of Access to Premises or Services: Incident response and contingency plans developed for potential loss of refuge accommodation or utility failures. Strategic Risks: Planning underway for the 2026 - 2028 Strategic Framework to ensure alignment with national and local policy changes, particularly around housing benefit and refuge funding. LWA will also introduce a new risk category related to criminality, ensuring safeguarding protocols remain strong even in the face of emerging risks affecting vulnerable individuals. The Board of Trustees reviews the Risk Register quarterly and ensures mitigating actions are embedded across the organisation. Risks are not seen solely as threats but as opportunities to improve governan, resilience and service delivery. 7. Plans for Future Periods Looking ahead, Leeds Women's Aid is entering a pivotal period of strategic development. During the next financial year (2025126), LWA will initiate the process of designing a new three-year strategy, which will set our direction through to 2028. This will build on the foundations of our current values-led model and our commitment to continuous improvement, inclusion and victim-survivor-centred practice. 14
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 A core principle of this new strategy will be co-production. We firmly believe that the people who use our services - and those who deliver them - are best placed to shape how they evolve. As such, our approach will be deeply consultative, engaging: Victim-survivors with lived experience through structured workshops, 1.1 feedback and collaboration via the LDVS Voices Project, All employees and volunteers through focus groups, reflective practice sessions and opportunities to shape priorities from the ground up. Trustees and the Senior Leadership Team, who are working together to embed good governance, financial sustainability, equity and trauma-informed practice into every level of the organisation. The strategic review will also be informed by national and local developments, including anticipated changes to domestic abuse funding frameworks, housing benefit reform and the growing demand for intersectional, culturally appropriate support. Key areas of focus being explored in the strategic design process include: Expanding preventative education and early intervention work with children and young people. Embedding specialist support pathways for victim-survivors with multiple and complex needs. Strengthening staff wellbeing, retention and professional development. Enhancing equity, diversity and inclusion across all organisational levels. Scaling and sustaining key services through diversified income streams. Ensuring operational resilience through continued investment in infrastructure, data systems and digital access. The new strategy will be launched in 2026 and will align our organisational plans, budgets and staffing structures to deliver on its ambitions. Our goal is not just to respond to need-but to lead wilh compassion, courage and evidence, ensuring that LWA rernains a vital, trusted and future-facing organisation for years to come. In 202512026, LWA also plan to: Complete and launch a new Children and Young People's Hub to support over 100 children annually in refuge. Expand the ELEVATE school-based DV&A programme, pending further funding. Strengthen service delivery through trauma-informed training and staff development. Continue to lead partnership working through the LDVS and W&GAL. Engage in policy influence and campaigns, including Ask for Angela and Women's Night Safe Space. 15
Leeds Women's Aid (LWA) Trustees, Annual Report For the Year Ended 31 March 2025 8. Statutory Information Statement of res onsibilities of the Trustees The Trustees, who are also directors of the charitable company for the purposes of company law, are responsible for preparing the Trustees report and the financial statements in accordance with applicable law and UK Accounting Standards (UK 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 company as at the end of the financial year and of the surplus or deficil of the Gompany 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 of the Charities SORP {FRS102> Make judgments and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards (FRS102) have been followed, subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the 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 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 company and hence for taking steps for the prevention and detection of fraud and other irregu larities. Statement of disclosure of information to Auditors The Trustees of the company who held Offi at the date of approval of this annual report confirm that so far as the Trustees are aware, there is no relevant audit information of which the company's auditors are unaware, and each Trustee has taken all the steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the charitable company's auditors are aware of that information. Approved on behalf the Board Nneka Ikeog Director and Chair of the Board 16
LEEDS WOMEN'S AID INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF LEEDS WOMEN'S AID Opinlon We have audited the financial statements of Leeds Women's Aid (the 'charily'I for Ihe year ended 31 March 2025 which comprise the sl8lemenl of linancial aclivilies, the balance sheet. the slatemenl of cash flows and r*oles lo Ihe financial slalemenls, includlng significant accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounting S18ndards, including Financial Reporting Standard 102 The Financial Reporlirjg Slandard applicable in Ihe UK and RepubliG of Ireland {Uniled Kingdom Generally Accepted AccoLtnling Practice). In our opinion, the financial slalemenls.. give a true and fair view of Ihe 51ale of the charitable company's affairs as a131 March 2025 and of ils incoming resoLJrces and application of resources, including ils income and expenditure, for the year then ended, have been properly prepared in accordance wilh United Kingdom Generally Accepted Accotsnling Practic,. and have been prepared in accordance with the requirements of the Companies Act 2006. Basls for oplnlon We conducted our audit in accordance wilh Internallonal Slandards on Audillng IUKI IISAS (UK)) and applicable law. Our responsibilities under those standards are further described in Ihe Audilors responsibilities for the 8udiÈ ol Ihe financi81 sl818menls section of our report. We are indepenclenl of Ihe charity in accordance with the ethical requirements that are relevant lo our audit ol the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other elhical responsibililies in accordance with Ihese requirements. We believe that the audit evidence we have oblained is sufficienl and appropriate lo provide a basis for our opinion. Concluslons relating to golng concem In auditing the financial slalemenls, we have concluded that the Irusl88s' use of the golng concem basis of accounting in the prepar81ion of the financial slalemenls is appropriate. Based on the work we have performed, we havè not idenlified any material uncertainlies relating lo events or conditions that. individLJally or collectively, may casl significant doubl on the charily's ability lo continue as ¥ going concern for a period of al least twelve monlhs from when Ihe financial stalemenls are aLtthorised for Sssue. Our responsibilities and the responsibilities of Ihe Irustees wilh respect lo going concern are described in the relevant sec15ons of this report. other informatlon The other information comprises the infomialion included in Ihe annual report other Ihan the financial slatemenls and our auditor's report Ihereon. The Iruslees are responsible for the other information contained wilhin the annual report. Our opinion on the financial statements does not cover the other informalion and, except lo the exlenl olhemise explicitly slated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is lo 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 lo be materially misstated. If we identify such m31erial inconsislencie5 or apparent material misslalements. we are required to determine whether this gives rise lo a material misslatemenl in the financial slatemanls themselves. If, based on the work we have performed, we conclude that there is a material misslalemenl of this olher information, we are required lo report that facl. We have nothing lo report in this regard. Opinions on other matters prescribed by the Companles Act 2006 In our opinion, based on the work undertaken in the course of our audit: the information given in the Irustees, report for the financi81 year for which the financial slalemenls are prepared, which includes the directors, report prepad for the purposes of company law, is consislenl with the financial slalemenls., and the directors. rewrt included within the Iruslees, report has been prepared in accordance with applicable legal requirements. 17
LEEDS WOMEN'S AID INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LEEDS WOMEN'S AID Matters on which we are requlred to report by exception In Ihe light of the knowledge and understanding of the charity and ils environment obtained in Ihe course of the audil, we have not identified material misslalemenls in the directors. report included within Ihe trustees, report. We have nothing lo report in respect of the following mallers in relation to which the Companies Act 2006 requlres us to report lo you if, in our opinion.. adequate accounting records have not been kepl, or returns adequate for our audit have not been received from branches not vlsiled by us., or the financial slalement5 are not in agreement with the accounting records and relurns., or certain disclosures of trustees. remuneralion specified by law are not made., or we have not received all the informallon and explanations we require lor our audit-, or the Irustees were not enlilled lo prepare Ihe financial slalemenls in accordance with the small companies regime and lake advantage ol the small companies, exemptions in preparing the trustees, report and from the requirement lo prepare a strategic report. Responslbllltles of trustees As explained more fully in the slalemenl of Iruslees, responsibilitles, the Iruslees, who arg also Ihe directors of the charity for the purpose of company law, are responslble for the preparalion of the financial slalemenls and for be.ing satisfied that they give a true and fair view. and for such inlefnal control as the trustees delcimine is necessary lo enable the preparation of financial statements that are Iree from material misstalemenl, whether due lo fraud or error. In preparing the financial stalemenls, the trustees are responsible for assessing the charity's abillly to continue as a going concern, disclosing, as appllcable, mallers related to going concern and using the golng concern basis of accounting unless the Iruslees either intend lo liquidate the charilable company or to cease operallons, or have no realistic allernalive bul to do so. Auditorfs responslbilities for the audit of the flnanclal statements Our objectives are lo obtain reasonable assurance about whether the financial slalements as a whole are free from material misslalemenl, whether due to fraud or error, and lo issue an audStorfs report that includes our opinion. Reasonable assurance is a high level of assurance bul is not a guaranlee that an audit conducted in accordance with ISAS {UK) will always delecl a material misstatement when it exists. Misslatemenls can arise from fraud or error and are considered material if, individually or in the aggregate, Ihey could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial slalemenls. The extent lo which our procedures are capable of detecting irregularities. includlng fraud, is detailed below. A further description of our responsibilities 15 available on the Financial Reporting Council's website al.. https'.11 www.frc.org.uklaudilorsresponsibililies. This descriptlon forms part of our auditor's report. 18-
LEEDS WOMEN'S AID INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LEEDS WOMEN'S AID Our approach lo identifying and assessing the risks of materi21 misstatement in respect of irregularities, including fraud and non-compliance wilh18ws and regulations. was as follows.. The engagement partner ensured Ihal the engagement team colleclively had the appropriate competence, capabilities and skills lo identify or recognise non-compliance with applicab18 laws and regulations., We identified the laws and regulations applicable lo the company Ihrough discussions with directors and other management, and from our commercial knowledge and experience of Ihe industry seclor,. We focused on specific laws and re9ulalions which we considered may have a direct material effect on the financial slalemenls or the operalions of the company, including the Companies Act 2006, taxation legislation and dala proleclion, anti-bribery, employmenl, environmental and health and safety legislation; We assessed the extent of compliance wilh the laws and regulalions identified above through maklng enquirles of managem8nl and inspecting legal CoeSpondence. and Ensured laws and regulations were communicated within Ihe audit team regularly and the team remained alert to instances of non-compliance throughout Ihe audit. We assessed the susceplibilily of the company's financial slalemenls lo material misslatemenl, induding obtaining an understanding of how fraud might occur, by.. Making enquiries of management as lo where they considered there was a suscepliblllly lo fraud, thelr know18dge of actual, suspected and alleged fraud., Considering the internal conlrols in place lo miligale risks of fraud and non-compliance with laws and regulations,, and Underslandlng the design of the company's remuneration policles. To address the risk of fraud through managemenl bias and override of controls. we; Performed analytical procedures lo identify any unusual or unexpected relationships: Tested journal enlries lo identify unusual transactions Assessed whether judgements and assumptions made in delerminlng the accounling eslimales sel out In note 2 wer8 5ndicative of potential bias. and Investigated the rationale behind significant or unusual transactions. In response to th8 risks of irregularilies and non-compliance with laws and regulations, we designed procedures whlch included, bul were not limited to: Agreeing financial slalement disclosures lo underlying supporting documentation., Reading the minutes ol meetings of Ihose ch8rged with governance.. Enqulring of management as lo actual and polenlial liligalion and claims., and Reviewing correspondence with HMRC, relevant regulators and the company's legal advisors. There are inherent limi181ions in our audit procedures described above. The more removed that laws and regulations are from Ihe financial Iransaclions, the less likely il is Ihal we would become aware of non-compliance. Auditing standards also limit Ihe audit procedures required lo identify non-compliance with laws and regulation5 to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. alerial misstatements that aris& due to fraud can be harder to delect than those that arise from error as they may involve deliberate concealm8nl or collusion. 19-
LEEDS WOMEN'S AID INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF LEEDS WOMEN'S AID Use of our report This report is made solely to the charilable company's members. as a body, in accordance wilh Chapter 3 of Part 16 of Ihe Companies Act 2006. Our audit work has been underlaken so Ihal we might slate to the charilatle company's members those matters we are required lo state to Iheffl in an auditor's report and for no other purpose. To the fullest exlenl permilled by law, we do nol accept or assume responsibility to anyone other than the charitable company and the charilable company's members as a body, for our audil work, for this report, or for the opinions we have formed. Vlctorla Atkinson FCA (Senior Statutory Auditor) For and on behalf of BK Plus Audit Limited. Slalulory Audilor Chartered Cerlified Accounlanls 52 Sl Johns Lan8 Halifax Wesl Yorkshire HX12BW England Date: eivs Ihioli 4 I iffl, ol Ilk oc40bu 2025 20-
LEEDS WOMEN'SAID STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable acllvilies Other liadin9 aclivilies Investments 179,544 221,316 400,860 1.026.600 3,122.965 4.149,565 75,779 75,779 60,253 60,253 63,025 49,982 113,007 1.010,291 3,531,614 4,541,905 68,679 68,679 68.103 68,103 Total incom8 1,342,176 3.344,281 4,686,457 1,210.098 3,581,596 4,791,694 Expendlture on: Raising funds Charitable aclivllies 74,963 74,963 1,078,799 3,337,391 4,416,190 71,256 71,256 1,164,109 3,190,547 4,354,656 Total expendlture 1.153,762 3,337,391 4,491,153 1,235,365 3,190,547 4,425,912 Net Sncome and movement In funds 188,414 6.890 195,304 (25,267) 391,049 365,782 Reconciliation of funds: Fund balances al 1 April 2024 797,156 550,387 1,347,543 822.423 159,338 981,761 Fund balances at 31 March 2025 985.570 557,277 1.542,847 797,156 550,387 1,347,543 rhe slalemenl of financial aclivilles includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 21
LEEDS WOMEN'S AID BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Note5 Flxed assets Tangible assets 15 74,293 95,066 Current assets Debtors Cash al bank and in hand 16 200,609 1.671,752 156,968 1,443,929 1.872,361 1,600,897 Creditors: amounts falllng due within one year 17 (403.807) (348,420> N&t current assets 1.468,554 1,252,477 Total ass8ts less current Ilabilities 1.542.847 1,347,543 Net assets 1,542,847 1,347,543 The funds of the charlty Reslricled income funds Unreslrlcled funds 20 557,277 985,570 550,387 797,156 1,542,847 1,347,543 The company is entitled lo the exemption from the audil requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025, although an audit is required under section 144 of the Charities Act 2011, The directors acknowledge their responsibilities for complying with the requlremenls of the Companles Act 2006 with respect lo accounting records and the preparation of finanaal slalemenls. The financSal stalemenls have been prepared in accordance with the provisions applicable to companie5 subject to the small campany regime. The financial slalemenls were approved by the Iruslees on DrNClk Trustee Company registration number 02627468 {England and Wales) 22-
LEEDS WOMEN'S AID STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flows from operatlng actlvltles Cash generated fromllabsorbed by) operations 27 186,448 {224.6431 Investing activitie5 Purchase of tangible fixed assets Inveslmenl income received (18,878) 60,253 (47.693) 68,103 Net cash generated from investing activities 41.375 20,410 Net increasel(decrease) in cash and cash equlvalents 227,823 (204.2331 Cash and cash equivalenls al beginning of year 1,443,929 1,648,162 Cash and cash equlvalents at end of year 1,671,762 1,443,929 -23-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollclos Charity information Leeds Women's Aid is a privale company limiled by guarantee incorporated in England and Wales. The registered office is 52 Saint Johns Lane, Halifax. HX12BW. 1.1 Basls of preparation The financial slalemenls have been prepared in accordance wilh the charity's Memorandum and Articles ol Associ81ion, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and RepLtblic of Ireland" {"FRS 102,1 and the Charities SORP "Accounting and Reporting by Charities= Slalemenl 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 1021" (effective 1 January 20191. The charity is a Public Benefil Enlily as defined by FRS 102. The financial slalements are prepared in sterling, which Is the functional currency of the chaiily. Monetary amounts in these financial slalemenls are rounded to the nearest £. The financial slat8menls have been prepared under the historical cost convenlion. The principal accounting policies adopted are sel out below. 1.2 Golng concern At the lime of approving Ihe financial slalements, the Iruslees have a reasonable expectation that the charity has ad8qU8le resources lo conlinue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concern basis of accounling in preparing the financial slatemenls. 1.3 Charltable funds Unreslricled funds are available for use al the di5¢relion of the trustees in furtheran of Iheir charitable objectives. Reslricled funds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are sel out in the notes lo Ihe financial stalemenls. 1.4 Income Income is recognised when the charity is legally enlilled to il after any performance conditions have b8en mel, the amounts can be measured reliably, and it is probable Ihal 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 condilions require deferral of the amount. Income lax recove¥able in relation lo donations received under Gift Aid or deeds of covenant is recognisgd al the lime of Ihe dondlion. Legacies are recognlsed on receipt or otherwise if the charity has been notified of an impending dislribulion, the amount is known, and recelpt Is expected. If the amount is not known, the legacy is Irealed as a contingent asset. -24-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies (Contlnuedl Donated facililies and donated professional seNices are recognised in Income al their fair value when their economic benefit is probabla. it can be measured reliably, and the charity has control over the item, Fair value is determined on the basis of Ihe value of the gift lo the charity. For example, the amount the charity would be willing lo pay in Ihe open market for such facililies 2nd services, a corresponding amount is recognised in expendlture. No amount is Included in the financial slalemenls in relation to volunteer time in line with the SORP IFRS 1021. Further detail is given In the Truslees, Annual Report. Gifts in kind, donated for resale, are recognised within 'lncome from other trading aclivilies, al the nel realisable value in the financial year in which they are sold. Fixed asset gifts In kind are recognlsed when receivable and are included at fair value. These gifts are nol deferred over the life of the asset. Income from trading aclivilies, includes income earned from fundraising evenls and trading aclivi116s lo raise lunds for the charily. Income is received in exchange for supplying goods and seTvices in order to rdise funds and is racognised when enlillement has occurred, income from Ihe charity Shop is included in Ihe financial year in which il is received. The charily receives governmenl grants in respect of ils charitable activilies, income frorn government and other grants are recognised al fair value when the charily has enliilemeiit lo them and after any performance conditions have been mel, when il is probabSe Ihal the income will be received and when the amount can be measured reliably. If these enlitlemenl condilions are nol mel the income is Irealed as deferred income. Income lax recoveiable in relation lo donalions received under Gift Aid or deeds of covenant Is recognised al the lime of the donation. Interest on funds held on deposil is included when receivable and the amount can b8 measured reliably by the charily. Ihls is normally upon nolificalion of the interest paid or payable by Ihe bank. 1.5 Expenditure Expenditure Is recognised once Ihere is a legal or constructive obligalion to transfer economic benefit lo a third party, il is piobable that a ITansfer of economlc benefits will be required in selllemenl, and the amount ol the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the lolal of dir( costs and shared costs, including support costs involved in ijndertaking each aGlivily. Direct costs atlribulable lo a single aclivily are allocated directly lo that aclivily. Shared costs which conlribule lo more Ihan one activity and support Costs which are not allribulable lo a single activity are apportioned between Ihose aclivili8s on a basis consislenl with the use of resources. Central slaft costs ar8 allocated on the basis of lime spent, and depreciation charges are allocated on Ihe portion of Ihe asset's use. 1.6 TangSble fixed assets Tangible fixed assets are Initially measured al cost and subsequently measured al cost or valuation, nel of deprec121ion and any impairment losses. Depreciation Is recognised so as lo write off Ihe cost or valuation of assets less their residual values over their useful lives on the follcwing bases: Plant and equipment Fixtures and fittings Straight line over 4 years Straight line over 4 years The gain or loss arising on the disposal of an asset is determined as the differen between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial aclivilies. -25-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting poll¢les (Continued} 1.7 Impairment of fixed assets Al each reporting end dale, the charity reviews the carrying amounts of ils langible assets lo determine whether there Is any indication that Ihose assets have suffered an impairment loss. 11 any such indication exists, the recoverable amount of the asset is estimaled in order lo delermlne the extent of the impairment loss (il any). 1.8 Cash and cash equivalents Cash and cash equivalenls include cash in hand, deposits held al call with banks, other short-larm liquld investments with original maturities ol three months or less. and bank oveidrafls. Bank overdrafts are shown within borrowings In curfenl Ilabilities. 1.9 Financlal instruments The charity has elected lo apply Ihe provisions of Seclion 11 '8asic Financial Instruments. and Section 12 'Olher Financial Inslrumenls Issues, of FRS 102 to all of its financial inslrumenls. Financial Instruments are rÈcognised in the charity's balance sheet when th6 charity becomes paty lo Ihe conlraclual provisions of the inslrument. Financial assets and liabililies are offset, wilh the nel amounts presented In the financial slalemenls, when there is a legally enforceable right to sel off the recognised amounts and there is an inl8nlion lo sellle on a nel basis or ID realise the asset and settle the liability simultaneously. Basic llnancial assets Basic financial assets, which Include debtors and cash and bank balances, are initially measured al transacllon price including transaclion costs and are subsequently carried 81 amortised cost using the effective Inlaresl method unless the arrangemenl conslilules a financing transaction. where the Iransacllon Is measured at the present value of Ihe future receipts discounted al a markel rale of inleresl. Flnancial assets classifled as receivable within one year are not amortlsed. Basic financlal liabilities Basic financial liabililies, includlng creditors and bank loans are inilially recognised at Ifansaclion price unless the arrangement conslilules a financing Iransaclion, where the debt instrumenl is measured al the present value of Ihe future payments discounted al a market rale of interest. Financial liabilities classined 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 gotJJs or services thal have been acquired in the ordinary course ot operations from suppliers. Amounls payable are classified as current liabilities if payment is due within one year or less. If not, Ihey are presented as non-currenl liabililies. Trade creditors are recognised initially al transaction price and subsequently measured al amoriised cost using the effective inleresl method. Derecognition of financlal Ilabilities Financial liabilities are derecogn15ed when the charity's contraclual obligatlons expire or are discharged or cancelled. 1.10 Employee beneflts The cost ol any unused holiday enlillement is recognised in the period in which Ihe employee's services are reived. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed lo lerminale the employment of an employee or to provide lerminalion benefits. 26-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies {Contlnuedl 1.11 Retirement beneflts Payments lo defined conlribulion reliremenl benefit schemes are charged as an expense as Ihey fall due. Critical accountlng estlmates and judgements In the application of the charity's accounting policies. the trustee5 are required lo 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 assumplions are based on historical experlence and other factors that ar6 considered lo be relevant. Actual resulls may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revlsions lo accounting eslim8les are recognised in the period in which the eslimale is revised where lh8 revision affects only that perlod, or in the period of Ihe revision and future periods where the revision affects both Gurrent and future periods. Income from donatlons and legacles Unrestrlcted Restricled funds funds 2025 2025 Tolal Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Donalions and glfls L8gocies 124,675 54,869 221,316 345,991 54,869 63,025 49,982 113,007 179,544 221,316 400,860 63,025 49,982 113,007 Income from charltable activities Unrestrlcted Restricted funds funds 2025 2025 Total Unrestricted Restrlcted funds funds 2024 2024 Total 2025 2024 Charltable activities Rental income Personal Service Charge income Contract income Management charges Income 949,891 949,891 866,266 866,266 74,411 74,411 (584) 3,122,965 3.122,381 69,884 74,141 69,884 3,526,344 3,600,485 2,882 2,882 5,270 5,270 1,026,600 3,122,965 4.149,565 1,010,291 3,531,614 4,541,905 27-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Incomo from other trading acllvitles Unrestrlcted Unrestricted funds fund5 2025 2024 Shop income 75,779 68,679 Income from investments Unrestricted UnrestrictÈd funds funds 2025 2024 Interest receivabl8 60,253 68,103 Expenditure on raislng funds Unrestricted Unrestricted funds funds 2025 2024 Trading costs Operating charity shops Staff costs Depreciallon and IMpamien1 34,943 36,428 3.592 31,623 36,020 3,613 74,963 71.256 -28-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditure on charltable activlties Charltable activities 2025 Charltable actlvlti8s 2024 Direct costs Staff costs Depreciation and impairmenl Premises costs Repairs and maintenance costs Office cosls Advertising costs Other personnel cosls Training costs Motor and travel costs Health and safely costs Subconlraclor costs Acllvilles and seNice costs Bad debt provision Other costs 2,444,315 36,059 384,301 156,433 46,101 7,168 21,473 46.688 14,034 20,212 1,021.696 72.196 41,506 162 2,348,119 26,648 434,622 147,043 51,265 9,223 10,692 49,284 14,004 14,669 1,035,042 86,096 9,370 1,583 4,312,344 4,237,660 Share of support and governance costs {see note 9) Support 103,846 116.996 4,416,190 4,354,656 Analysis by fund Unreslricled funds Reslricled funds 1,078,799 3,337,391 1,164,109 3,190,547 4,416,190 4,354,656 Support costs allocated to activities Charltable actlvltles 2025 Total 2024 Governance 103,846 116,998
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to actlvltles {Contlnuedl 2025 2024 Governance costs comprlse: Audit fees Legal and professional Governance costs Recruilmenl costs Bank and credit card charges 7,476 67,563 2,583 21,076 5,148 5,989 78,666 1,300 29,436 1,607 103,846 116,998 10 Net movement In funds 2025 2024 The nel movement in funds is stated after chargingl(crediling)'. Fees payable for thè 2udil of the charity's financi81 slalemenls Depreciation of owned tsngible fixed assets 7,476 39,651 5,989 30,261 11 Auditor's remuneratlon Fees payable to the charity's audilor and associal8S'. 2025 2024 For audit servlcès Audll of the financial slalemenls of the charily 7,476 5,989 12 Trustees None of the Iruslees {or any persons connected wilh them) reIved any remuneration or benefils from the charity during the year. 13 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number Refuge and Aftercare Communlty SeNices Social Enterprise and Funding M8nagemenl and Administration 44 25 48 36 14 11 Total 87 98 -30-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Employees (Continued) Employment costs 2025 2024 Wages and salaries Social security costs Olher pension cosls 2,190,787 195,130 94,826 2,109,304 185.805 89,030 2,480,743 2.384.139 Th8 average head count of employees during Ihe yearwas 87. The number of employees whose annual remuneration was more than £60,000 is as follows.. 2025 Number 2024 Number £70,001- £80,000 Remuneratlon of key management personnel The remuneration of key management personnel was as follows: 2025 2024 Aggregate compensation 322,771 289,263 The key management personnel of Ihe charily have been identified as Ihe CEO. Operallons Directoi, Fundraising and Markeling Director and Projects, Partnerships Director and Finance Manager. 14 Taxation The charity Is exempt fiom taxation on its aclivities because all ils income is applied for charitable purposes. 31
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Tanglble fixed assets Planl and Fixturts an equlpment fltting5 Total Cost Al 1 April 2024 Additions 147,865 12,126 112,068 6,752 259,933 18,878 Al 31 March 2025 159.991 118,820 278,811 Depreclation and Impairment At 1 April 2024 Depreciation charged In Ihe year 85,405 24.192 79,462 15,459 164,867 39,651 Al 31 March 2025 109,597 94,921 204,518 Carrying amount Al 31 March 2025 50,394 23,899 74,293 At 31 March 2024 62,460 32,606 95,066 16 Dfrbtors 2025 2024 Amounts falllng due wlthin one year: Trad8 debtors Prepayments and accrued incom8 78,889 121,720 124,702 32,266 200,609 156,968 17 Credltors: amounts falling due within one year 2025 2024 Notes Olh8r taxation and social securily Deferred income Trade creditors Other creditors Ac¢rvals 41,329 265.000 44,546 15,214 37,718 43,438 77,824 162.313 13,518 51,327 18 403,807 348,420 18 Deferred Income 2025 2024 Arising from Deferred income 265,000 77,824 -32-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Deferred Income {Contlnued} D6ferred Income is included in the financlal stalemenls a5 follows- 2025 2024 Deferred income is included within.. Current liabllllies 265,000 77,824 Movements in the year.. Deferred income al 1 April 2024 Released from previous and current perlods Resources deferred in the year 77,824 804,444 13.217.020) (3,417,302) 3,404,196 2,690.682 Deferred Income al 31 March 2025 265,000 77,824 19 Retlrement beneflt schemes 2025 2024 Oellned contrlbutlon schemes Charge to profil or loss in respect of defined conlribution schemes 94,826 87,654 The charity operates a defined conlrlbullon pension scheme for all qualifying employees. The assets of th8 scheme are held separalely from those of the charily in an independently administered fund. -33-
£in41votr)rn
o co w>
Ln * ts) o)
¢0 o CN
Ln
o) t5) ILJ ¢5)
15) o
o N ¢5)
inorinNO
¢oooJ¢
o)oN(w(YJriiTJtrJrthlrOOQ**
¢D¢Dr¢YjlninNtolOrn
r¢7iNO) rmN0>Oi
11nO¢0¢JJ
17) £¢ thi (o vi I
OTtom
oc4¢oN
NQ)rO
o) o LN N (r) v (O ff) Ln a o
¢cn0(DCfj M op)a)O>uj
u) (N ¢ri in a) v O (N ¢D
¢31 p (V) ¢D In (D
tD
0<0)
CO to r
T5
)om
a) co co o * m (N
¢oYrMrLnr
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 21 Unrestricted funds The unreslricled funds of the charily comprise the unexpended balances of donations and grants whSch are not subject lo specific conditions by donois and grantors as lo how they may be used. These include designated funds which have been sel aside out of unreslricled funds by the Iruslees for specific purposes. Details of our reserve policy and designated funds are included in the financi31 section of the Trustees Report. At 1 Aprll 2024 Incomlng resources Resources expended Transfers At 31 March 2025 General Funds Designated Funds 363,880 433,276 1,342,176 (1,153,762> (116,7241 116,724 435,570 550.000 797.156 1.342,176 (1,153.762) 985,570 Previous year: At 1 Aprll 2023 Incomlng resources Resources expended Transfers At 31 March 2024 Designated funds G8neral funds 433,276 389,147 433,276 363,880 1,210,098 {1,235,365) 822,423 1.210.098 {1,235,3651 797,156 22 Analysls of net assets between funds Unrestricted funds 2025 Restricted funds 2Q25 Total 2025 At 31 March 2025: Tangible assets Current asselsl(liabililies) 74,293 911,277 74,293 1,468,554 557,277 985,570 557,277 1,542,847 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current 2sselsl(Ilabililiesl 71,588 725,568 23,478 526,909 95,066 1,252.477 797,156 550,387 1,347,543 -37-
LEEDS WOMEN'S AID NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 23 Operatlng lease commitments Lessee Al the reporting end dale the charity had oulslanding commilmenls for future minimum lease payments under non-cancellable ope¥ating leases. which fall due as follows.. 2025 2024 Within one year Between Iwo and five years 11,589 40,360 11,589 11,589 51,949 24 Capltal commllments Amounts conlractad for bul nol provided in the financial slatemenls: 2025 2024 Property improvements 245,803 25 Relatad party transactions There were no disclosable relaled party transactions during the year {2024 - none). 26 Ultlmate Controlllng Party The charity is under the control ol the board ol trustees. 27 Cash generated fromllabsorbed by) operatlons 2025 2024 Surplus for the year 195,304 365,782 Adjustments for: Investment income recognised in s181ement of financial aclivilies Depreciation and impairment of tangible fixed assets (60,253) 39,651 168,1031 30,261 Movements in working capital: (Increaselldecrease in debtors {Decreasellincrease in creditors IncreaseJ(decrease) in deferred income <43,6411 1131,7891 187.176 82.554 91,483 1726,6201 Cash generated froml{absorbed by) opeTatlons 186,448 (224,643} -38-