SAHELI (COMPANY LIMITED BY GUARANTEE (ENGLAND & WALES) NO: 2846843 REGISTERED CHARITY NO: 1033067 REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31" MARCH 2024
SAHELI For the year ended 31 March 2024 st Reference and admlnlstratlve Information The charity is a company limited by guarantee and is registered with the charity commission Company Registration Number 2846843 Charity Registration Number 1033067 Incorporated 23, August 1993 th Registered 10 February 1994 Registered office Oakland House, 1st Floor, Old Trafford, Manchester, M16 OPQ Dlrectors The directors/trustees who held office during the year ended 31st March 2024 were as follows: Shazia Bodhania Nabanita Gosh Nilof3r Siddiqi Zara Rahman Sharmila Kar (Chair} (Treasurer) Appointed ISI March 2023 Senior Management Team Priya Chopra Chief Executive Officer Sugra Akbar- Manager Bankers Royal Bank of Scotland, 464 Wilbraham Road, Chorlton curn-hardy, Manchester, M21 IAR Independent Examiner Ferguson & Co, 651 Mauldeth Road West, Manchester, M217SA Governlng document The company was established under a Memorandum and Article of Association which established the objects and aims of the charitable company and 15 governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The trustees present their report and financial statements for the year ended 31st March 2024. Included within the trustees report is the directors, report as required by company law, Reference and administrative information set out on page I forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Practice - Accountin8 and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102,
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 OBJECTIVES AND ACTIVITIES Purposes and Airns Saheli supports Black, Asian and Minoritised women and children who experience domestic abuse and forced marriages. 5aheli provides refuge accommodation and outreach support to women living in the community. The trustees have referred to the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning how our activities will contribute to the aims and objectives that have been set. They are informed in this task by robust performance management and monitoring systems that capture the outcomes - and outputs - of our work, and by comprehensive consultation processes that incorporate service user, staff, volunteer and stakeholder experience of servlce gathered through a variety of formal and informal processes, BENEFICIARIES OF OUR SERVICE We have continued to support Black, Asian and Minoritised women and their children fleeing domestlc abuse and forced marriages, Our activities beneflt the publlc by: Providin8 temporary refuge accommodation to Black, Asian and Minoritised women and thelr children fleeing domestic abuse and forced marriage. Providing telephone advice and support to Black, Asian and Minoritised women withln the community Delivering training to raise awareness of issue5 of domestic abuse and forced marriages within schools/colleges/universities and organlsations (voluntary and statutory), Providing outreach support to women and thelr children who need support on a practical and emotional level. NO RECOURSE TO PUBLIC FUNDS We have had an increase in the number of referrals from women with no recourse to public funds who find themselves destitute due to domestic abuse. Having no recourse to public funds makes them extremely vulnerable as there is no financial support available for them. Generous donations from the community mean we can further support women with no recourse to public funds by providing emergency accommodation, food, clothing and travel expenses.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 ACHIEVEMENTS AND PERFORMANCE Saheli has continued its high-quality services to women and children fleeing domestic abuse and forced marriage5. Saheli has continued to support women and children from the Black, Asian and Minoritised communities to be safe where they are at risk of violence and abuse. We do this by providing safe and secure accommodation advice, information, guidance, and advocacy; and opportunities to attend group work, counselling sessions, empowerment workshops, volunteering and learn new skills. REFUGE It has been a busy year with our refuge accommodation provision being increased from 2 refuges to 3. Our success of supportlng 10 women to 15 at any given tlme with emergency accommodatlon and support has allowed us to reach out and safeguard a higher number of women and their children. Women have presented with various situations including, forced marriages, honor-based violence and domestic abuse. The issues they have been faced with has been homelessness, destitution, isolation, mental health, low self-esteem and confidence and overall requiring a place of safetv. Refuse success Saheli has continued its much-needed servlce, reachlng out to vulnerable women and thelr chlldren durlng their crisis poi nts. Our move on has increased and we have strengthened our resettlement support by providin8 additional telephone support to women durin8 their move from refuge to Independence. Thls has ensured women are feeling secure and continue to rebuild their lives independently. Saheli has also provided group work to women within the refuges allowing women to access support within the refuge as well as externally via out outreach team. The women at the refuges benefltted from a week's residential which 3llowed them to have time away from the refuge, access activities for themselves and their children and explore the local area. The residential was a time for us to reflect and evaluate our support and receive feedback from the users of the service on how we continue to support them and develop our services further. Saheli has also encouraged women to take public transport and use bicycles where they can, to contribute to the social responsibility commitment 5aheli has. The women have accessed various courses and taken part in various awareness learning sessions, so they are able to identify risk, mitigate risk, develop social skills, develop their English, learn IT and other practical ski115 such as sewing, knitting and card maki ng.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 OUTREACH We have continued to help women survivors of domestic abuse to be safe and thrive through effective outreach, support, advice, and training provision, through our Reaching Communities SO SAFE Project. Recruitment of 17 volunteers and 6 peer mentors during the year, they received training on safeguarding, confidentiality, and professional boundaries. We worked with volunteers to develop their personal growth, community engagement, skill developrnent, networking, and creating a significant social impact. They have since attended many more training courses including Domestic Abuse, Honour Based Violence, Forced Marriage, and an eight-week course on Peer Mentoring and Mental Health, Group Work sessions were delivered in Withington, Wythenshawe and Longsight, Trafford, Bury and Rochdale. We have been doing work in partnership with Rochdale Women's Welfare Association and other Black and Minoritised women's organisations including Nestac, Olive Pathway, Safety4Sisters, Caritas and Gloucestershire College. 6 volunteers along with our Outreach Worker and Peer Support Workers ran various empowerment sessions for our services across the four boroughs. Sessions delivered included IELTS (The International English Language Testing System) which is designed to help service users realise their ambition of working, studying or moving to a country where English is spoken), Art and Craft, Chai - Chat (social interaction & ernpowerment) sewing classes, mental health & well-beingi domestic abuse awareness, yoga, cyc5ing, Functional Skills In Maths and English everyday Life skllls, and Safeguarding. We have included Domestic Abuse Awareness, Healthy Relationships, Mental Health and Wellbeing was a standalone session. Special group work was set up for migrant women and refugee women from Afghanistan. 53 women across two sites including Manchester Airport and Withington Library, learnt sewing skills and ways to deal with economic abuse. They have since acted as role Models for other women in their community. They have come together at both settings with sessions helping to Improve the use of the English Language. This workwas focused on improving their resilience and coping mechanisms. Further work was done in Longslght, Rochdale and Trafford with over 150 women attending across four sites. Certificates were presented to those who completed the basic and advanced courses. Some of the learners have started to do clothes alterations at home to earn an income. Our Peer mentor, who Is retired GP, has continued to deliver Health and Wellbeing sessions alongside other NHS professlonals. She 15 now volunteering and leading on the peer mentor work with the SO SAFE Project and has the existing skills to run well-being sessions. Sessions have been delivered in dealing with depression, anxietyi and healthy relationships, personal health. 35 service users have benefited from these sessions on regular basis over last nine months. She has also supported our outreach
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 Partnership work was undertaken with several different organisations to support the women and children fleeing domestic abuse. We worked with Bury Active Women's Centre, Rochdale Women's Welfare Association, Withington Library, Migrant Women's Caritas Project, South Asian Heritage Project, Lady barn Community Centre, British Muslim Heritage centre, NAPAC, DRAX, CAHN, B2W and Withington Assist. We celebrated International Women's Day (IWD} in partnership with Lady barn Community Centre. A fashion show was organised, and our service users dressed in costumes of different countries. IWD gives focus to issues such as gender equality, reproductive rights, and violence and abuse against women. Our Soci31 enterprise Zesty Cuisine provided the caterin8 for thls event. The services users enjoyed cooking together, connecting. Women across Bury, Manchester, Rochdale, and Trafford received in-depth, one-to-one culturally specific, intensive 5UPPOrt to leave abusive situations. Our outreach team worked with women considering leaving abusive situations by providing intensive support, along with personal actlon plannlng. Where appropriate, advocacy support was given to improve resilience, confidence, and practical solutions for thelr situations. This has given women improved capacity to live independently and manage their own finances. HELPLINE Our helpline worker- this has been extremely beneficial to our refuge as the helpline has the capacity to support women over the telephone providing emotional and practical support, Thls has allowed us to have a designated worker managing the helpllne and ensuring collection of data being specific. She is also making sure our data is regularly collected and system updated. Our extended telephone helpline had allowed many women to access our services who struggle during core office hours, The extended hours have been to meet this additional need which has seen an increase in the number of women seeking our support. These successful projects have shown our success in meetingour plans forthe future, goals set by the organisation. MULTIPLE AND COfvIPLEX NEEDS WORK Complex needs worker has been workin8 Wlth women in facing multiple issues. Work has taken place to support women with hiEh rnental health needs, NRPF, legal issues, debt etc. Many of the women have been experiencing anxiety, depression and trauma of having experienced domestic abuse and honour- based abuse for prolonged period. Complex Needs worker has ensured they are able to access counselling support as well as trauma informed support. Having access to Bengali, Urdu, Punjabi and Arabic speaking counsellor has been great help and has ensured they are able to provide addition support as and when need by the service users.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 CHILDRENS WORK Our Children's worker has been working with the children provlding one to one support, group activities, support with enrolling in the schools as well as other practical support. The children'5 worker have attended various training sessions covering a huge depth of children needs, they have utilised learning to incorporate this into he development of activities and session5 for the children of various age ranges. All the children we supported had experienced or witnessed domestic abuse and exhlblted some behavioural challenges, utmost care was taken to ensure that all activities were trauma-sensltlve and culturally appropriate. The focus of most activities was to provide a pleasant and informative experience to promote happiness, enhance social skills, and improve physical and mental fitness. OMVCS The sesslons provided by the funding from the Manchester City Council OMCVS team has allowed us to provide valuable support to Service users in managing their mental health. The women have boosted confidence, reduced feelings of isolation, and have been taught effective breathing techniques to manage anxiety during stressful moments. Additionally, the healthy walks have shown servlce users how nature and fresh air can positively impact mental well-being. Yoga sessions have further helped by reducing the effects of past domestic violence, offering strategies to manage and transform negative thoughts. These sessions have provlded valuable support to service users with their mental health, helping them feel empowered and uplifted, Our approach emphasizes building positive habits around nutrition and overall well-being to promote contentment. For those experlencln8 clinical depression, we offered guidance on mental health resources and encouraged them to reach out to thelr GP or Saheli, with some referred to Saheli counselling. Thls support aims to help them address past traumas, reduce feelings of isolation, and gradual ly rebuild trust, especial ly given their cha Ilenges with trust and coping, Add itiona Ily, these sessions offered foundational knowledge on mental health, tailored for women from diverse ethnic backgrounds and countries where understanding of mental health may be limited. The volunteering sessions provided service users with valuable confidence-boosting support and guidance on the job market and employment opportunities. Participant5 received practical advice on answering interview questions and presenting their Cvs for job applications. They were also encouraged and assisted in setting up online businesses, recognizing the advantages of digital business models for cost-effectiveness and accessibility. Additionallyi they were guided in using Linkedln to connect with employers and discover job opportunities. Assistance was also provided with online application forms, addressing challenges many face when their educational background is outside the United Kingdom.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31st MARCH 2024 When service users benefit, they become more assertive and develop a stronger voice by accessing support from peer mentors, learning new skills, and experiencing positive changes in their community and environment. The sessions equipped the women with essential skills to pursue work experience, gain employment, or even start their own businesses, such as food or cleaning services. They also learned how to create business profiles on platforms like Facebook and Instagram, enabling them to launch and grow small businesses. Saheli consistently explores work opportunlties for women aimlng to empower themselves and achieve financial independence. Through baking and cooking sessions, Saheli has supported women who have experienced domestic abuse, helping them develop new skills and encouraging them to start their own online businesses, The Saheli Outreach Team has also guided participants through the process of registering online and creating personal business pages to establish their own companies. Recentlyi 33 women attended these sessions, giving enthusiastic feedback and expressing how supported and empowered they felt by the experience. 33 wornen participated in well-being sessions. group walks and breathing exercises which helped them feel less isolated. Through walking together and engaging in other group activities, they shared their personal experiences, made new frlends, and boosted thelr self-confidence. These sesslons provlded valuable soclal interaction, ultimately helping to reduce isolation. The Saheli VCS worker supported125 women from black and minoritlzed girls in Manchester reported Improved mental health, attend group work and one to one session learned coping techniques & breathing exercises, yoga sessions, healthy walks and meditations to manage anxiety and help with processing Trauma and understand that they are blamed for Domestic abuse. DATA COLLECTION Our lamplight system has provided detail information on the journey a woman has taken from the start of her support journey with us. Measuring risk and support needs, the system has allowed us to see a woman's journey at a glance. This system is now used by the refuge and the outreach project.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 FUNDING We would like to say a very big thank you to our funders, who have Supported our activities by funding our projects and increasing our capacity. Manchester City Council The 818 Lottery Fund, GMCA Individual donor5 PLANS FOR THE FUTURE Soheli's plans Include.. We plan to secure additional accommodation for women with NRPF. To continue to run 8roup activities for elderly women in other areas of Manchester Hold a fundraising event annually to raise funds for our no recourse project To further develop our resettlement services for our service user5 who leave the refuge accommodation.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 RELATED PARTY AND RELATIONSHIP WITH OTHER ORGANISATIONS In so far as it is complimentary to the charity's objects, the charity is guided by both local and national policy. Saheli has affiliation to the Women'5 Aid Federation of England. FINANCIAL REVIEW Our total reserves for Saheli as at 31st March 2024 are £241,658 {2023: £270,634) out of which the Restricted balance is £34,442 (2023.. £42,950). Unrestricted reserves balance is £207,21612023: £227,684) out of which £50,000 is ringfenced for redundancies. This leaves free reserves of £157,21612023: £197,684). Reserves pollcy Saheli has a reserves policy which is used to inform our reserves position, We have unrestricted reserves of 6 months running costs for the refuge provision. Investment pollcy Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent in the short term so there are few funds for any longer-term investment. Prlncipal funding sources The princlpal funding sources for the charity are currently by way of 8rant income from Manchester City Council, Comlc relief, Lottery and Housing Beneflt.
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 Company status Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. Trustees The trustees are directors of the charity and, under the company's Articles, are known as Board members wlth votlng rights. They have no beneficial Interest in the cha rity, All trustees give their time voluntarilv and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts, The trustees undertake a skills audit to identify gaps in Board experiences and new trustees are appointed on a 3-year term to fill these gaps. There is an induction and training plan in place for all trustees to strengthen their role in strategic plan ni ng, Trustees are a Iso able to access the organisational training plan and attend any that they feel would be beneficial to their role and/or understanding. Recrultment and Appointment of Management Committee The directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association, members of the Management Committee shall hold office until the end of Annual General Meetlng next following their election appointment or co-option and shall be eligible for re-election or re-co-option. Récruitment and Appolntment of Trustees. The committee are elected annually at the Annual General Meeting. Trustee Inductlon and Tralnlng Saheli management committee hear about Saheli through our annual report, word of mouth and the networking Saheli doe5. Saheli's management committee is recruited following all recruitment process and a successful induction. All the management committee members are given an induction when they start which gives them up to date information on our services, finances, funding streams, organisational policies and procedures, code of conduct and training on our quality assurance standards, Training is provided forthe management committee on roles and responsibilities of a trustee, domestic abuse/forced marriages and other relevant training identified to assist and support the work of the trustees. 10
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31$1 MARCH 2024 Rlsk Management We have developed policies and procedures to manage the risk within the organisation at all levels. The risk management policy has been developed to address the various risks facing the organisation and these are reviewed on a regular basis. Actions are identified based on risk factors Wlth a follow up to ensure relevant steps have been taken to identify/reduce and manage risk, Organisational Structure The organisation is managed by the management committee who have the responsibility for the overall management of the project. Organ isatlonal structu re is as follows. Chief Executive Officer Managers Project workers Outreach workers Trainers Project support workers Group workers Volunteers Remuneratlon policy for key mana8ement personnel The remuneration package for all personnel comprSses of a basic salary and contribution to a pension scheme. The charity is subject to auto-enrolment and contributions are currently made as agreed by the trustees. Rlsk management The trustees consider all major risks to which the charity is exposed and are satisfied that the procedures in place to manage them are adequate and effective. The senlor management take delegated responsibility on behalf of the Board of Trustees for ensuring that there is an effective framework for accountablllty; for examinlng and reviewing all systems and methods of control, both financial and otherwise, including risk analysis and risk management; and for ensuring the charitable company is complying with all aspects of the law, relevant regulations and good practice. The cha rity regularly reviews it5 risk register in light of interna I and external environmental changes and makes changes where necessary. Funds held as custodlan trustee on behalf of others The charity has not acted as custodian trustee for any other charity during the period. 11
SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31" MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Directors / Trustees Responsibilities The director5 are responsible for preparing the annual report and the accounts in accordance with applicable law and regulations. Company law requires the directors to prepare accounts for each financial year, Under that law the directors have elected to prepare accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable lawl. The accounts are required by law to give a true and fair view of the state of affairs of the company end of its profit or loss of the company for that period. In preparing the accounts, the directors are required to; select suitable accounting pol icies and then apply them consistentlv,. make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the accounts; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keepin8 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 accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. The Directors report is prepared in accordance with the small companies, regime under part 15 of the Companies Act 2006, Registered office Oakland House, Istth Floor, Old Trafford, Manchester, M 16 OPQ Signed on Behalf of the Board: Chair Shazia Bodhanla Date,, 12
SAHELI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SAHELI FOR THE YEAR ENDED 31" MARCH 2024 I report on the accounts of the company for the year ended 31st March 2024 which are set out on pages 13 to 24. Respective responslbllltles of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and l am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to". examine the accounts under section 145 of the 2011 Act", follow the procedures laid down in the general Directions given by the Charity Commission under section 145151(bl of the 2011 Act; and to state whether particular matters have come to my attention. Basls of Independent examlner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters, The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a'true and fair view" and the report is limited to those matters set out in the statement below. Independent examlner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements.. to keep accounting records in accordance with section 386 of the Companies Act 2006,. and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accountin8 and Reporting by Charities have not been met; or to which, in my opinion, accounts to be reache htion should be drawn in order to enable a proper understanding of the Muhammad Tayya Ferguson & Co 651 Mauldeth Road West, Manchester,M217SA Dated: 12a
SAHELI STATEMENT OF FINANCIAL ACTIVITIES (Includlng Income and Expenditur8 Account) FOR THE YEAR ENDED 31 MARCH 2024 Year Ended Year Ended 31.03.24 31.03.23 Total Total Funds Funds Notes Unrestrlct•d Restrlctod Funds Funds INCOMING RESOURCES Incoming Resources from genèrated funds: Activities for generatlng funds.. Donations & Other Income 11.352 11,352 2,649 Charltable acllvltles: Refuge Outreach Other trading activities Total Incomlng r&8ources 379,873 379,873 145,280 414,369 147,340 145,280 391,225 145,280 536,505 564,358 RESOURCES EXPENDED RaisSng funds Charitable Activities: Refuge Outreach 411,693 411,893 153.788 398,597 242,684 153,788 TOTAL RESOURCES EXPENDED 411,693 153,788 565,481 641,281 Nat movemènt in funds {20,4681 (8.508) {28,976) {76,923) Transfers betw86n funds RECONCILIATION OF FUNDS Tolal Funds Brought FoNard Prior yèar adjustment TOTAL FUNDS CARRIED FORWARD 16 227,684 42.950 270,634 347,557 24 ,65 Th6 statement of financial activilies includes all galns and losses in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 15 10 22 form part of these accounts. 13
SAHELI BALANCE SHEET FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes FIXED ASSETS Tangible Fixed Assets 12 2,861 CURRENT ASSETS Debtors & Prepayments Cash at Bank and in Hand 14 110,429 156,085 266.514 41,040 238,733 279,773 LIABILITIES.. Amounts falling due within one year 13 24,856 12,000 NET CURRENT ASSETS 241,658 267,773 NET ASSETS 241,658 270,634 ACCUMULATED FUNDS Restricted Funds Unreslricled Funds General funds Designated funds Total unrestricted funds 16 34,442 42,950 157,216 50,000 207,216 197,684 227,684 Total charity funds 241,658 270,634 For Ihe year in question the company was entitled to the exemption from audit under section 477 of the Companies Act 2006 relating lo small companies. The members have not required The company lo obtain an audit of its accounts for the year in question in accordance with section 476. The dirèctors acknowledge their responsibilities for complylng with tho requirements of the Act with respect to accounting records and the preparation of aGGounts. The accounts have been prepared in accordance with the special provision of part 15 of the Companies Act 2006 relating to small companies, and the Financial Reporling Standards for Smaller Entities, Approved on Behalf of the Board Date: i%.1 L.l<J Li¥ Director Shazia Bodhania Date: Direclor abani a Ghosh The notes on pages 15 to 22 form parl of these accounts. 14
SAHELI STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 Note 2024 2023 18 Cash provlded by I (used) In oporatlng activities 182,648) (66,478) Cash flows from investment activities., Net cash provlded by investment actlvltles InGreaselldecrease> in cash and cash equivalents during the year {82,648} (66,478) Cash and cash equlvalenl3 at the beginnlng of Ihe year 238,733 305,211 Cash and cash equlvalonls at the end of the year 156085 238 733 15
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2024 l. Accountlng policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: Basis of accounting The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice". Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard appllcable In the UK and Republic of Ireland {FRS 1021 issued on 1st January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the Charities Act 2011.The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. SORP FRS 102 Saheli meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. Preparatlon of the account5 on a going concern basis The trustees consider that there are no material uncertainties about the charitable company's ablllty to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causin8 a material adjustment to the carrying amount of assets and liabilities within the next reporting perlod. Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the itemls) of income have been met, it is probable that the income will be received and the amount can be measured reliably. Donated services and facllltles Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 1021, general volunteer time is not recognised; refer to the trustees annual report for more information about their contribution, On receipt, donated profession31 services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a corresponding amount is then recognised in expenditure in the period of receipt. 16
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31° MARCH 2024 Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity,. this is normally upon notification of the interest paid or payable by the Bank. Current asset investments The charity holds no investments. Taxation The charity is exempt from corporation tax on its charitable activities. Fund accountlng Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. Expenditure and irrecoverable VAT Expenditure is recognised once there is a le8al or constructive obllgation to make a payment to a third party, it is probable that settlement wlll be required and the amount of the obligation can be measured reliably, Expenditure Is classlfied under the following activity headings: Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs. Irrecoverable VAT is charged as a cost against the activity for whlch the expendlture was Incurred. Allocatlon of support costs Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. Operatlng leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. Tangible fixed assets Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economlc lives on a straight line basis as follows,. Fixtures & Equipment Computers & Equipment Play Equipment 25Yo on cost 25Yo on cost 25°h on cost 17
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31" MARCH 2024 Stock Stock is included at the lower of cost or net realisable value. In general, c05t is determined on a first in, first out basi5. Net realisable value is the price at which stocks can be sold in the normal course of business after allowing for the costs of realisation. Provision is made where necessary for obsolete, slow moving, and defective stocks. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to payfor the items on the open market. Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due, Cash at bank and at hand The charit¢s cash at bank and in hand includes the availability of funds as at 31st March 2024. Credltors and provisions Creditors and provisions are reco8nised where the charity has a present obllgation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Flnanclal Instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic f i nancial instruments are initially recognlsed at transactlon val ue and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method, Penslons Employees of the charity have been auto enrolled onto a pension scheme to which the charity contributes 60A. 2. Legal status of the charlty The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the Ilablllty in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page l. 18
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 3. Income from donatlons and legacles unrestrIad Reslrlcted Total 2024 Total 2023 Donations Total 11,352 11,352 2,649 Total by fund at 31 Mar 2023 4. Income from other tradlng actlvitie8 Catering sales Alll Income from oth8r tradlng activity is unrestricted 5. Incoming rasourcos from Actlvltles to further the Charlty's Objoct$ Unrestrlcted Rastrlctad Restrlcted Total Funds Total Funds Rofuge Outroach 2024 2023 Blg Lottery Manchester City Council GMCA Comic reli8f WSlhlngton assist The Caring family foundation 63,904 37.376 44.000 63,904 226,504 44,000 67,145 265,468 189,128 32,246 2,745 189.128 145,280 334,408 376,948 Fees and other income Renls Other8 159,707 159,707 147,823 190 745 190 745 187,410 Total 379 873 145 280 525 153 564 358 Total 2023 417 018 147 340 564 358 2024 2023 Restricted income Unr8Stricted income 145,280 379,873 525 153 147,340 417,018 564 358 19
SAHELI NOTES TO THEACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 6 Analysls of expendlture on charltable actlvltles here Unrestricted Rostricted Restrlcled Refuga Refuge Outreach 2024 2024 2024 Total 2024 Total 2023 Staff wages & pension, training PremSses Project costs Parlnership grants NRPF HR Depreclatlon Governance costs (note 7> Support costs Inole 7) 259,162 103,274 9,707 96,551 355,713 373,993 23,374 126,648 63,451 6,197 15,904 56,891 74,939 1.750 12.643 2,860 2,880 1,252 (1,500) (248) 2,861 1,335 34,102 411693 2,861 2.880 1,545 27,621 153 788 565 481 641281 Total Total 2023 398 597 242 684 641 281 Restricted expenditure Unrestricted expenditure 153.788 242.684 411,693 398 597 565 481 641281 7 Analysls of support & governanco cosls Basls of apportmenl Governan Support Total 2024 2023 IT Management charges Office Bank charges Independent 8xamlnatlon Type of expense Typ• of oxp8ns8 Floor space Type ol expanse Type ol expense 1,186 44,031 6,034 623 27,621 27,621 33,585 33,585 517 517 2,880 2,880 61723 64603 20
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 Total 2024 Total 2023 8. Cost of ralslng funds Cost of goods sold 9. Not In¢omel¢xpandlture for the year 2024 2023 This is slated after charglng.. Depreciation Independent examination fees 2,861 2860 10. Staff cost were as follow8 2024 2023 Wages & salaries Pension costs 342,308 361,258 355 713 373 993 No employee earned £60.000 per annum or more, 2024 2023 CEO Manager Project Workers Peer support worker Domestlc asslstant 10.5 10.5 14.1 14.1 11. Trust8e remuneratlon and 8xpenses. and related party transactlons The management committee received £265 of travel, subsistence and olher expenses during the year (2023. £511 > There ar6 no donatlons from related parties which are outside the normal course of buslness and no reslricted donations from related parties. 21
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 Play Computers & FurnSture & Equlpment Equlpment Equlpment Tolal Cost At 01.04.2023 At 31.03.2024 10,070 10,559 11,441 32.070 32.070 Accumulated Depreclatlon At 01.04.2023 Charge At 31.03.2024 10,070 10,559 8,580 29,209 2.861 10,070 Net Book Value At 01.04.2023 At 31.03.2024 13. Credltors: Amounts duo wlthln one yoar 2024 2023 Accruals Payroll liabilities 12,911 11.945 10,017 1,983 14. Debtors 2024 2023 Accounts recelv8bles les8 bad debts 110429 110429 15. Cash at bank and In hand 2Q24 2023 156,085 238,733 22
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 16. Analysls of charllable Funds Analy51s of mov8mènt$ In restrlcted Funds Balance Balance 1 Aprll Incoming Outgolng Transfers 31 March 2023 2Q24 Lottery GMCA MCC-VCS Withington asslst The Caring family foundation Total Restricled Funds 37,760 63.904 44,000 37,376 67,222 44.000 37,376 846 34,442 846 145280 153 788 Unrestrlcted Funds General Funds Total Unrestricted Funds 227 684 227 684 391225 411693 391225 411693 207 216 207216 Total Fund8 270 634 536 505 565,481 241658 Nam6 of Restrlcted Funds GMCA Comic R6118f Lollery Funds Manchester City Council Withlnglon Assist Manchesler City Council VCS The Caring Foundatlon Donations Descrlption, naturo and purpos88 of fund Oonations to supports women with no recourse to public funds Partnershlp worklng with other BAMER organlsations Partnershlp working with other BAMER organisalions For support of refuge accomod81ion Joint worklng partnershlp for Groupwork For the For outreach support For Ihe support of evening and out of hours support For SLtpport of refuge and NRPF women Namg of Unre81rlcted Funds General Fund Deslgnaled funds Description, nature and purposes of fund The"Free Reserves" Redundancy cost. 'Not8'. Trusteas have decided lo rlngfence £50,000 for potential redundancy cost from unreslriclod reserves as a contingency. 17. Analysls of Nel Assets Betwe8n Fund$ Unrestrlcted leslgnated R8strlct8d Funds Funds Funds Total 2024 Tangible Fixed Assets Cash at bank Net Current Assets less bank less liabilities 121,643 85,573 34,442 156,085 85,573 Net Assets at 31 March 2024 207 216 241658 23
SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2024 18. Reconclllatlon of net movements In funds to net cash flow from op8rating actlvltes 3110312024 3110312023 N•t incomo1(expendlture> for the year Adjuslmenls for.. Depreclalion charge Lossllprofitl on sale of fixed assets Decreasel(increase) in deblors Increasel(deGrease) in creditor6 {28,976) (76,923) 2,861 2,860 {69,389} 16,059