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← Saheli

2025-03-31-accounts

SAHELI

(COMPANY LIMITED BY GUARANTEE (ENGLAND & WALES) NO: 2846843

REGISTERED CHARITY NO: 1033067

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED

31[st] MARCH 2025

SAHELI For the year ended 31° March 2025

Reference and administrative 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 Registered 10' February 1994

Registered office

Oakland House, 1st Floor, Old Trafford, Manchester, M16 OPQ

Directors

The directors/trustees who held office during the year ended 315t March 2024 were as follows:

Shazia Bodhania (Chair) Nilofar Siddiqi Zara Rahman Sharmila Kar Appointed 15t March 2023

Senior Management Team Priya Chopra - Chief Executive Officer Sugra Akbar— Manager

Bankers

Royal Bank of Scotland, 464 Wilbraham Road, Chorlton cum-hardy, Manchester, M21 1AR

Independent Examiner

Ferguson & Co, 651 Mauldeth Road West, Manchester, M21 7SA

.

Governing document

The company was established under a Memorandum and Article of Association which established the objects and aims of the charitable company and is 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 2025. Included within the trustees report is the directors’ report as required by company law. Reference and administrative information set out on page 1 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 - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

1

. SAHELI

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TRUSTEES REPORT FOR THE YEAR ENDED 31°* MARCH 2025

OBJECTIVES AND ACTIVITIES

Purposes and Aims

Saheli supports Black, Asian and Minoritised women and children who experience domestic abuse, honour-based abuse and forced marriages. Saheli provides refuge accommodation and outreach support to women living in the community. We run group work in the community empowering women to make informed choices to live life free from Domestic Abuse.

The trustees have referred to the Charity Commission's general guidance on public benefit when reviewing

BENEFICIARIES OF OUR SERVICE

We have continued to support Black, Asian and Minoritised women and their children fleeing domestic abuse, Honour based and forced marriages.

Our activities benefit the public by:

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.

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SAHELI ;

TRUSTEES REPORT FOR THE YEAR ENDED 315t MARCH 2025

ACHIEVEMENTS AND PERFORMANCE

Saheli has continued its high-quality services to women and children fleeing domestic abuse and forced marriages.

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 learning new skills.

REFUGE

It has been a busy year with 3 of our refuges, being fully occupied and having increased capacity, this has meant we have supported up to 15 women and families at any one time, ensuring women and their children are safeguarded and provided with emergency accommodation and safeguarding referrals where needed.

Women have presented with various situations including, forced marriages, honour-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 safety.

Refuge success

Saheli had an extension to our funding from Manchester City Council for the project posts of our complex need’s worker, children’s worker and helpline worker which has meant more in-depth work on a one-to-one basis and reaching out to more women and children requiring the support.

We successfully secured funding for groupwork which has allowed inhouse groupwork sessions within the refuge accommodation as well as outreach.

The service users benefitted from a residential week which allowed women to have a break from the refuge environment and attend activities and sessions which has allowed them to develop their skills, benefit from mehndi sessions, head massages, cooking foods from various cultures and learning about different cultures as well as developing social skills and building networks.

HELPLINE

Helpline — it has been an extremely busy period requiring us to extend our helpline for a prolonged period to ensure those not able to access during the day can have access to support via the helpline during the evening.

We have collected data to support the need for the service which has focused on various information allowing us to identify further needs of those accessing the helpline.

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SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31°t MARCH 2025 MULTIPLE AND COMPLEX NEEDS WORK

Complex needs worker — has been working with women within the community facing multiple issues. Work has taken place to support women with high mental 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 of time. 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.

CHILDRENS WORK

Our Children’s worker has been working with the children providing one to one support, group activities, support with enrolling in the schools as well as other practical support.

There have been various activities taking place with a focus on sessions to meet the needs of different age groups with different needs being one to one and group work.

The Children’s worker has adapted various learnings and connected with organisations to build the support networks to be able to provide a holistic support service to the children and young people.

All the children we supported had experienced or witnessed domestic abuse and exhibited some behavioural challenges, utmost care was taken to ensure that all activities were trauma-sensitive 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.

OUTREACH SERVICE

Saheli has continued to strengthen its outreach service, successfully receiving funding for further projects from the lottery, comic relief and successful partnership with Withington assist.

OMVCS Project: This is a project funding by Manchester City Council VCS team to support Saheli service users who have moved on from domestic abuse situation to set up independent life. As part of this project Saheli supported women presenting with various needs and group work sessions were set in various locations to ensure a higher attendance and reach over locations where there is a need for the groupwork.

Women survivors of Domestic Abuse and Honour Based abuse attended regular group work sessions and received one to one support. We took out several protection orders to protect the mother and children leaving abusive relationships.

Saheli offered a range of volunteer training to service users, including career guidance, assistance with CV building, completing online application forms, job interview preparation, and ESOL classes. Additionally, the training covered how to set up online businesses and create digital enterprises to empower participants in achieving their personal and professional goals.

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SAHELI ; TRUSTEES REPORT FOR THE YEAR ENDED 31° MARCH 2025

Some of the sessions delivered included:

SO SAFE PROJECT

Saheli has continued working in partnership with Bury Active Women’s Project and Rochdale Women’s Welfare Association in So Safe Outreach Project, who are supporting women from Black, Asian and minority communities who have experienced forced marriage, domestic abuse, honour-based abuse. Many of the service users who are accessing the service are migrant women who have no recourse to public funds.

Throughout 2024-2025, Saheli Women's Project delivered impactful sessions addressing domestic abuse, mental health, cultural awareness, and employability. Our efforts reached diverse audiences across Greater Manchester and beyond, creating safer, more informed communities. We continue to grow partnerships, build trust, and deliver culturally responsive services for women from minoritised communities.

We also delivered specialist programs:

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SAHELI

TRUSTEES REPORT

FOR THE YEAR ENDED 31°t MARCH 2025

Through community events—International Women’s Day, heritage celebrations, health awareness days—and ongoing partnerships with schools, councils, NHS, and grassroots organisations, Saheli strengthened the social fabric around survivors, making communities more informed and ; compassionate.

The year also brought deeply personal transformations. One such story, From Fear to Freedom, told of “S,” a British-born woman with disabilities who, after years of coercive control, rebuilt her confidence, learned new skills, and now lives independently with her daughters.

Our Peer Support Workers have been working with the outreach team to support many complex cases, many of whom have intersectional needs. We have seen a high rise in food poverty of those seeking help from us, both for the outreach and refuge provision. This has meant that we have been contacting food banks for vouchers and our supporters for donations of food, clothing as well as additional funds.

The Lotus Hub Partnership

Saheli worked in partnership with four other Black and minority women’s organisation in Home Office funded and GMCA supported partnership project called Lotus Hub. Partnership was made up of Safety4Sisters, Olive Pathway, Rochdale Women’s Welfare Association and Nestac. Lotus Hub supported ethnically minoritised women (18+) across Greater Manchester who have experienced violence and abuse from partners, husbands and family. The project worked with all visa types of women including refugees and asylum seekers, including those with no recourse to public funds. Specialist support was provided to women who had experienced domestic abuse, forced marriage, honour-based abuse, FGM and Domestic Servitude.

Training for Service Users and Volunteers:

As a part of our ongoing work, we partnered with Gloucestershire College to deliver a 12 -week Functional Skills course, equipping 15 attendees x2 with valuable skills and Pearson Edexcel qualifications. Additionally, we ran employability sessions.

Training for Volunteers:

We delivered a four-week refresher course for our volunteers in Manchester. This training reinforced key aspects of volunteer roles and responsibilities, while also focusing on peer support skills. The sessions aimed to strengthen volunteer confidence and capability in supporting domestic abuse survivors through Saheli services. 12 volunteers and peer mentors attended the training and were presented with certificates.

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SAHELI

TRUSTEES REPORT FOR THE YEAR ENDED 31°* MARCH 2025

University of Manchester Research Collaboration:

Saheli collaborated with Manchester university on a global health research project. We recruited and supported eight service users to participate in a focus group on health inequalities. Interpreters were provided, and the session amplified the voices of minority women in academic research.

As acollective Partnership we shared resources so we could deliver the best we possibly could across the board on all the outcomes.

Our use of Counsellors to support women in Urdu, Punjabi , Arabic and Bengali has been very successful and we recognise that we should also have Somali and other languages on offer.

We are planning to continue to partnership with other organisations and will continue to develop this way of working within So Safe Partnership providing training and group work sessions through virtual and face to face session. Itis a new way of working and we are learning to ensure we reach those women who would have not otherwise been able to be part of training or group work.

DATA COLLECTION

Our lamplight system has provided detailed 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.

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.

We successfully secured funding from the Smallwood foundation to run groupwork activities within the communities at various locations for a period of 2 years.

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‘ SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31°t MARCH 2025

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,
Evaluation Evaluation
ofthe feedbackwe we received included the following:
your your involvement improved your skills forthefuture?
:
bd # ° HOWHASSOSAFE IMPROVEDYOURSKILLS FOR LIFEAND/OR
EMPLOYMENT?
bd 1 bd Yes am becoming more confident aboutmy skills
° 2 ° Improve my English skills
° 3 ° We are doing English lessons for improve language
bd 4 ° Be confident and storg person
° 5 bd I don'tknow
° 6 ° amattending activitiesanddiscoveredthat amgood
° 7 ° have got a volunteering job
We did interview techniques atgroup work so it has helped my confidence to apply for jobs
Through getting support, do you feei more able to decide yourfuture?
_* # * IF SO,HOWHAS ITDONESO? . a
° 1 bd N/A
bd 2 ° N/A
bd 3 ° NIA
* .
4		 ° N/A
5° N/A
° 6 bd So bad before depressing my life
° 7 ° feel very painful & hurt
° 8 ° Saheli provided information and advice on how to access relevant agencies for help.
It has helped me to understand there are otherforms ofabuse and notjust physical abuse as thought.
support support made you more positive aboutyour life changes?
oo # = ¢ ¢ IFSO,HOWHAS ITDONESO? an
° 1 ° Be confident
° 2 ° Make oo
° 3 ° Yes it helped me
° 4 bd Yes itempowered meto secure myaccommodation.
A little yes. stillam scared to make my own decisions as was told constantly by myhusband that
women did not have a choice in Islam and it was up to the husband to decidewhat was allowed to
do.

Evaluation

Some of the feedback we received included the following:

Has your involvement improved your skills for the future?

Through getting support, do you feei more able to decide your future?

Has support made you more positive about your life changes?

8

SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 315t MARCH 2025

PLANS FOR THE FUTURE

Saheli's plans updated:

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’s Aid Federation of England.

FINANCIAL REVIEW

Our total reserves for Saheli as at 315* March 2025 are £251,986 (2024: £241,658) out of which the Restricted balance is £40,410 (2024: £34,442). Unrestricted reserves balance is £211,576 (2024: £207,216) out of which £50,000 is ringfenced for redundancies. This leaves free reserves of £161,576 (2024: £157,216).

Reserves policy

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 policy

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.

Principal funding sources

The principal funding sources for the charity are currently by way of grant income from Manchester City Council, Lottery, Smallwood foundation and Housing Benefit.

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. SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31°* MARCH 2025

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 with voting rights. They have no beneficial interest in the charity. All trustees give their time voluntarily 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 planning. Trustees are also able to access the organisational training plan and attend any that they feel would be beneficial to their role and/or understanding. '

Recruitment 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 Meeting next following their election appointment or co-option and shall be eligible for re-election or re-co-option.

Recruitment and Appointment of Trustees:

The committee are elected annually at the Annual General Meeting.

Trustee Induction and Training

Saheli management committee hear about Saheli through our annual report, word of mouth and the networking Saheli does. 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 for the 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.

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SAHELI

TRUSTEES REPORT

FOR THE YEAR ENDED 31*t MARCH 2025

Risk 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 with 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.

Organisational structure is as follows.

Remuneration policy for key management personnel

The remuneration package for all personnel comprises 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.

Risk 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 senior management take delegated responsibility on behalf of the Board of Trustees for ensuring that there is an effective framework for accountability; for examining 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 charity regularly reviews its risk register in light of internal and external environmental changes and makes changes where necessary.

Funds held as custodian trustee on behalf of others

The charity has not acted as custodian trustee for any other charity during the period.

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. SAHELI TRUSTEES REPORT FOR THE YEAR ENDED 31% MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Directors / Trustees Responsibilities

The directors 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 law). 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;

The directors 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 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, 1st‘ Floor, Old Trafford, Manchester, M16 OPQ Signed on Behalf of the Board:

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Dadi Wo
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°

Chair Shazia Bodhania

Dates Z2ZA\L-1OtS

12

* SAHELI INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF SAHELI FOR THE YEAR ENDED 31° MARCH 2025

| report on the accounts of the company for the year ended 31 March 2025 which are set out on pages 13 to 24.

Respective responsibilities 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 ! 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:

Basis of independent examiner'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 examiner's statement

In connection with my examination, no matter has come to my attention:

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Muhammad Tayyab, Ferguson & Co
651 Mauldeth Road West, Manchester,M21 7SA
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Dated: 2A
12a
/2 20257
an
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, SAHELI

STATEMENT OF FINANCIAL ACTIVITIES (including income and Expenditure Account) FOR THE YEAR ENDED 31 MARCH 2025

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|||||||| |---|---|---|---|---|---|---| |Year Ended|Year Ended| |31.03.25|31.03.24| |Notes|Unrestricted|Restricted|Total|Total| |Funds|Funds|Funds|Funds| |£|£|£|£| |INCOMING|RESOURCES| |incoming|Resources from| |generated|funds:| |Activities|for generating|funds:| |Donations & Other Income|3|4,766|13,500|18,266|11,352| |charitable|activities:|5| |Refuge|407,126|-|407,126|379,873| |Outreach|-|149,712|149,712|145,280| |Other trading|activities|4|-|-|-|-| |Total|incoming|resources|411,892|163,212|575,104|536,505| |RESOURCES|EXPENDED| |Raising|funds|8|-|-|-|-| |Charitable|Activities:|6| |Refuge|407,532|-|407,532|411,693| |Outreach|-|157,244|157,244|153,788| |TOTAL RESOURCES EXPENDED|407,532|157,244|564,776|565,481| |Net movement|in funds|4,360|5,968|10,328|(28,976)| |Transfers|between|funds|-|-|-|-| |RECONCILIATION|OF FUNDS| |Total|Funds Brought Forward|16|207,216|34,442|241,658|270,634| |TOTAL FUNDS CARRIED FORWARD|211,576|40,410|251,986|241,658|

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The statement of financial activities includes all gains and fosses in the year. All incoming resources and resources expended derive from continuing activities.

The notes on pages 15 to 24 form part of these accounts.

13

: SAHELI

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

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2025 2024
Notes £ £ £ £
. FIXED ASSETS
Tangible Fixed Assets 12 - -
CURRENT ASSETS
Debtors & Prepayments 14 97,355 110,429
Cash at Bank and in Hand 15 197,595 156,085
;
LIABILITIES: 294,950 266,514
Amounts falling due
within one year 13 (42,964) (24,856)
NET CURRENT ASSETS 251,986 241,658
NET ASSETS 251,986 __ 241,658
ACCUMULATED FUNDS
Restricted Funds 16 40,410 34,442
Unrestricted Funds 16
General funds 161,576 157,216
Designated funds 50,000 50,000
Total unrestricted funds 211,576 207,216
Total charity funds 251,986 241,658
For the year in question the company was entitled to the exemption from audit
under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required The company to obtain an audit of its accounts for
the year in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of
the Act with respect to accounting records and the preparation of accounts.
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 Reporting Standards for
Smaller Entities.
Approved on Behalf of the Board
Date: 2“ -12 -UB7HY . Director Shazia Bodhania AWA .
Date: 24-{t- 20S Director Sharmila Kar Shanaya Ke
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The notes on pages 15 to 24 form part of these accounts.

14

SAHELI

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

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Note 2025 2024
£ £
18
Cash provided by / (used) in operating activities 41,510 (82,648)
Cash flows from investment activities: - -
Net cash provided by investment activities TS
Increase/(decrease) in cash and cash equivalents during the year 41,510 (82,648)
Cash and cash equivalents at the beginning of the year 156,085 238,733
Cash and cash equivalents at the end of the year ~_ 197,595595_156, 156, 0 8585
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15

* SAHELI NOTES TO THE ACCOUNTS FOR THE VEAR ENDED 31 MARCH 2025

1. Accounting 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 applicable in the UK and Republic of Ireland (FRS 102) issued on 1st January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of ireland (FRS 102) 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.

Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that havea significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Donated services and facilities

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 102), general volunteer time is not recognised; refer to the trustees annual report for more information about their contribution.

On receipt, donated professional 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; acorresponding amount is then recognised in expenditure in the period of receipt.

.

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NOTES TO THE ACCOUNTS

FOR THE VEAR ENDED 31% MARCH 2025

interest receivable

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 accounting

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 legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Allocation 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.

Operating 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 economic lives on a straight line basis as follows:

Fixtures & Equipment 25% on cost Computers & Equipment 25% on cost Play Equipment 25% on cost

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* SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31°* MARCH 2025

Stock

Stock is included at the lower of cost or net realisable value. in general, cost is determined ona first in, first out basis. 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 pay for 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 charity's cash at bank and in hand includes the availability of funds as at 315° March 2025.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation 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.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value 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.

Pensions

Employees of the charity have been auto enrolled onto a pension scheme to which the charity contributes 6%.

2. Legal status of the charity

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 liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

18

:

SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

3. Incomefrom donationsand legacies 3. Incomefrom donationsand legacies
Unrestricted Restricted Total
2025		 Total
2024
£ £
Donations 4,766 13,500 18,266 11,352
Total 4,766 13,500 18,266 11,352
Total byfund at31 Mar2024 11,352 - 11,352
4. incomefromothertrading activities .
Catering sales = =
- -
Alll incomefromothertrading activityis is unrestricted
5. Incoming resourcesfromActivitiestofurtherthe Charity’s Objects
Unrestricted Restricted Restricted Total Funds Total Funds
Refuge Outreach 2025 2024
£ £ £ £ £
Big Lottery - - 65,623 65,623 63,904
Manchester CityCouncil
GMCA		 183,628
-		 -
-		 37,376
46,713		 221,004
46,713		 226,504
44,000
Withington assist - - - - -
The Caring family foundation - - - - -
183,628 - 149,712 333,340 334.408
Fees and other income
Rents
Others		 ___ 210,683
12,815
223,498		 -
-
-		 -
-
-		 210,683
12,815
223,498		 159,707
31,038
190,745
Total 407,126 - 149,712 __ 556,838 §25,153
Total2024 379,873 - 145,280 525,153
2025 2024
£ £
Restricted income 149,712 145,280
Unrestricted income 407,126 379,873
556,838 525,153

.

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19
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: SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

;

6 Analysis of expenditure on charitable activities

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Restricted| |Refuge|Refuge|Outreach|Total|Total| |2025|2025|2025|2025|2024| |£|£|£|£|£| |Staff wages|&|pension,|training|262,488|-|124,476|386,964|355,713| |Premises|§2,856|-|52,856|126,648| |Project|costs|45,295|-|13,788|59,083|15,904| |NRPF|1,952|2,195|4,147|248| |HR|-|-|4,700|-|-| |Depreciation|-|-|-|-|2,861| |Govemance costs|(note|7)|1,440|1,440|2,880|2,880| |Support costs|(note|7)|34,766|-|10,645|45.411|61,723| |Total|407,532|-|157,244|564,776|565,481| |Total|2024|411,693|-|153,788|565,481| |Restricted|expenditure|157,244|153,788| |Unrestricted|expenditure|407,532|411,693| |564,776|565,481|

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7 Analysis of support & governance costs

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|||||||| |---|---|---|---|---|---|---| |Basis of|Total| |apportment|Governan|Support|2025|2024| |£|£| |IT|Type|of expense|-|175|-|-| |Management|charges|Type of expense|-|4,000|4,000|27,621| |Office|Floor space|-|40,666|40,666|33,585| |Bank charges|Type of expense|-|570|570|517| |Independent|examination|Type of expense|2,880|-|2,880|2,880| |2,880|_|45.411|48291|64,603|

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SAHELI

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

8. Costofraisingfunds Total
2025
£		 Total
2024
£
Cost ofgoods sold - -
9. Netincomefexpenditure fortheyear
2025 2024
£ £
This is stated aftercharging:
Depreciation - 2861
Independentexaminationfees 2,880 2,880
10. Staffcostwere as follows 2025 2024
£ £
Wages& salaries 386,964 342,308
Pension costs 14,331 13,405
401,295 355,713
Noemployee earned£60,000 perannum ormore.
2025 2024
CEO 1 1
Manager 2 2
ProjectWorkers 10.5 10.5
Peersupportworker 0.3 0.3
Domestic assistant 0.3 0.3
14.1

11. Trustee remuneration and expenses, and related party transactions

;

The management committee received £306 of travel and subsistence expenses during the year (2024: £265).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

Oe

21

SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

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Play Computers & Furniture &
Equipment Equipment Equipment Total
£ £ £ .£
Cost
At 01.04.2024 10,070 10,559 11,441 32,070
At 31.03.2025 10,070 10,559 11,441 32,070
Accumulated Depreciation
At 01.04.2024 10,070 10,559 11,441 32,070
Charge -
At 31.03.2025 10,070 10,559 11,441 32,070
Net Book Value
At 01.04.2024 - - - -
At 31.03.2025 : - - -
13. Creditors: Amounts due within one year
2025 2024
£ £
Accruals 8,016 12,911
Deffered income 10,000
Payroll liabilities 24,948 11,945
42,964 24,856
14. Debtors
2025 2024
£ £
Accounts receivables less bad debts 51,948 110,429
Accrued income income 45,407 -
97,355 110,429
15. Cash Cash at bank and bank and and in hand hand 2025 2024
£ £
; 197,595 156,085
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Accruals
Deffered income
Payroll liabilities
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14. Debtors
Accounts receivables less bad debts
Accrued income income
15. Cash Cash at bank and bank and and in hand hand
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SAHELI NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

16. Analysis of charitable Funds

Analysis of movements in restricted Funds

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||||||||| |---|---|---|---|---|---|---|---| |Balance|Balance| |1|April|incoming|Outgoing|Transfers|31|March| |2024|2025| |£|£|£|£|£| |Lottery|34,442|65,623|§9,655|-|40,410| |GMCA|-|46,713|46,713|-|-| |MCC-VCS|-|37,376|37,376|-|-| |Restricted|donation|-|13,500|13,500|-|-| |Total|Restricted|Funds|34,442|163,212|157,244|-|40,410| |Unrestricted|Funds| |General|Funds|207,216|411,892|407,532|-|211,576| |Totat|Unrestricted|Funds|207,216|411,892|407,532|-|211,576| |Total|Funds|241,658|575,104|564,776|-__|251,986| |Name of Restricted|Funds|Description,|nature|and|purposes|of fund| |Immigration|Donations|to supports women|with|no|recourse|to|public funds|

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Lottery Funds Partnership working with other BAMER organisations Manchester City Council For support of refuge accomodation Manchester City Council VCS Fo For outreach support Donations For support of refuge and NRPF women !

:

Name of Unrestricted Funds Description, nature and purposes of fund General Fund The "Free Reserves” Designated funds Redundancy cost*

*Note: Trustees have decided to ringfence £30,000 for potential redundancy cost from unrestricted reserves as a contingency.

17. Analysis of Net Assets Between Funds

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||||||||| |---|---|---|---|---|---|---|---| |Unrestricted|Designated|Restricted|Total| |Funds|Funds|Funds|2025| |£|£|£|£| |Tangible|Fixed|Assets|-|-|-|0| |Cash|at bank|107,185|50,000|40,410|197,595| |Net Current Assets|less bank less|liabilities|54,391|-|-|$4,391| |Net Assets|at 31|March|2025|161,576|50,000|40,410|251,986|

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t

23

‘%

,

SAHELI

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31st MARCH 2025

  1. Reconciliation of net movements in funds to net cash flow from operating activites

Net income/(expenditure) for the year Adjustments for: Depreciation charge Loss/(profit) on sale of fixed assets Decrease/(increase) in debtors Increase/(decrease) in creditors

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31/03/2025 31/03/2024
£ £
10,328 (28,976)
:
- 2,861
13,074 (69,389)
18,108 12,856
41,510 (82,648)
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24