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2022-04-05-accounts

REGISTERED COMPANY NUMBER: 02794241 REGISTERED CHARITY NUMBER: 1034188

Report of the Trustees and

Financial Statements for the Year Ended 5 April 2022

for Atal y Fro

Haines Watts Wales LLP, Statutory Auditors 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

Atal y Fro

Contents of the Financial Statements for the Year Ended 5 April 2022

Page
Report of the Trustees 1 to 6
Report of the Independent Auditors 7 to 8
Statement of Financial Activities 9
Statement of Financial Position 10
Statement of Cash Flows 11
Notes to the Statement of Cash Flows 12
Notes to the Financial Statements 13 to 20

Atal y Fro (Registered number: 02794241)

Report of the Trustees

for the Year Ended 5 April 2022

The trustees are pleased to present their annual report together with the financial statements of the charity for the year ending 5th April 2022 which are prepared to meet the requirements for a director's report and accounts for Companies House.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

Our Organisation

The Vale of Glamorgan Women's Aid was established in 1993 as a registered Charity and later acquired limited company status. Our core services are refuge, outreach, floating support, counselling, IDVA and Court Based Advocate for anyone of any gender who had experienced domestic abuse and sexual violence. We are a member of Welsh Women's Aid.

In November 2009, the organisation was successfully launched as Atal y Fro (Prevention in the Vale) with a measurable shift in focus from reactive to preventative services whilst still delivering and maintaining core services.

The objectives of Atal y Fro, are:

The relief of all those in need, with particular reference to women and children, affected by any form of violence against women, domestic abuse, and sexual violence, through the provision of:

Our Mission:

ATAL-Y-FRO is an organisation dedicated to supporting those affected by domestic abuse and sexual violence.

Underpinning our mission and aims are our principles and values that help us determine what we stand for. We are committed to working to achieve our mission with these values at the heart of our organisational philosophy:

With these values embedded into the organisation it allows for a more open culture in which we can promote and share the good work of Atal y Fro.

A culture of openness and honesty enables new ideas to thrive and new ways of working to be developed.

Atal y Fro is a value led organisation which puts people who access our services at the very heart of what we do.

Public benefit

In line with the Charities Act 2011, the Charity Commission for England and Wales issued guidance on the criteria it uses to determine whether or not a charity provides public benefit. We have considered the guidance and are satisfied we provide considerable public benefit as detailed in this report. We have referred to the guidance when reviewing our aims and objectives and in particular when planning for future services/activities. We discussed public benefit at one of our Board meetings during 2021/22.

The direct benefits flowing from Atal Y Fro's purposes. The focus on the relief of those in need is achieved through the provision of our services for women, children, young people and men impacted by domestic violence and abuse. Support is provided through building on the strengths of survivors and their families. The need for the service is evidenced by the continued development within the organisation, the continuing referrals to our services and the increased role of volunteers and placements.

Acknowledgements to Atal Y Fro staff

The Trustees would like to extend their heartfelt thanks to all the staff and volunteers at Atal y Fro, who have worked tirelessly over the course of the year to protect women and children, and to promote gender equality across the Vale of Glamorgan and beyond.

Page 1

Atal y Fro (Registered number: 02794241)

Report of the Trustees for the Year Ended 5 April 2022

Strategic report Achievement and performance Charitable activities

Atal Y Fro provides support and advice through Refuge accommodation, Tenancy Support services, IDVA services, Crisis Intervention services, Community & Outreach services, Journey Beyond Abuse programme and Counselling services.

In this financial year, AYF received 1092 referrals and have supported a total of 873 clients. Through the difficult times of 2021/22 we continued to provide our service throughout the covid pandemic and lockdowns.

The Services that we provide:

Refuge and Accommodation Services

The Atal y Fro Refuge is an emergency temporary accommodation providing a haven for 5 women and their children in the Vale of Glamorgan. The 2nd Stage project provides accommodation for women and children fleeing domestic abuse. This accommodation consists in 6 self-contained flats, four two bedrooms and two one bedrooms, all with private entrance, kitchen, dining area.

The Dispersed Housing project is run by Atal Y Fro and supported by the Vale of Glamorgan Council (VOGC) and Newydd Housing Association. The VOGC recognizes that there is a diversity of needs when fleeing domestic abuse and accessing temporary accommodation.

The housing crisis has proved challenging this year and because of this we supported, a total of 29 families and their children this year.

Tenancy Support Services

Tenancy support helps families to live independently or move on to independent living. This can include support to set up and maintain their home, manage safety and security of accommodation, maintain their health and wellbeing, develop their life skills such as cooking, cleaning and budgeting, and assisting service users to apply for financial support or support to access other services.

The Tenancy support team supported 66 families to live independently.

Children and Young People Specialist Service

This is an important aspect of our work which ensures that children and young people who have been impacted by trauma and abuse are appropriately supported through a mixture of individual and group work support. We are grateful for Vale of Glamorgan Council Families First Project for funding the group work and support received through the regional fund for one to one specialist support.

Over the course of the year 51 children benefited from this support.

Independent Domestic Violence Advisors (IDVA)

The main purpose of the Independent domestic violence advocates is to address the safety of victims at high risk of harm and to secure their safety and the safety of their children.

In this period, 704 clients were supported this year.

Journey Beyond Abuse

We are grateful to Vale of Glamorgan CBC Families First Programme for funding this important work. JBA is an educational and therapeutic programme that is delivered in the form of workshops for groups of women who want to break the cycle of domestic abuse. The project provides tools and strategies to deal with the past and look forward positively to the future. This is designed to be in a group setting and involves constructive group work with life-changing results.

During this period, 54 women completed the nine weeks training programme.

Client Comments

"I really felt like the course has changed me, Before I started I couldn't even go on video because my self esteem was left that low. I was confused about what happened, it gave me clarity, it made me see I have a future beyond abuse. It is really amazing"

Page 2

Atal y Fro (Registered number: 02794241)

Report of the Trustees for the Year Ended 5 April 2022

"The support helped me understand what I thought was someone just wanting to be part of something was actually him needing to know who I was talking to and what about, and how the kids feel with the shouting and stuff"

"It has helped my understanding of the situation I was in and of others in similar relationships. It's helped me to see the flags and warning signs and to know where to go for help"

"It's made me reflect on my own self and other people in my life, not just in relationships. I've also started to have a different perspective of life, people and the things around me. It now feels like a new beginning for me and my children's future"

Financial review

Financial position

The Charity has made a surplus of £116,683 compared with a surplus of £136,070 in 2020/21. This surplus was mainly due to extra funding received due to the Covid pandemic in the prior year.

The Funds of the charity as a result have increased to a position at year end at £568,870 compared to the previous year's position of £457,187 in retained earnings.

Principal funding sources

The principal funding streams remained stable in 2021/22 and consist of amounts received from HSG, third sector grants and rental income. Lloyds Foundation continued with their funding of £25,000 towards Atal y Fro's core costs. Extra Covid funding was in the form of both capital and revenue expenditure from the Welsh Government, Police and Crime Commissioner, Comic Relief, Children's Services in the Vale and several other smaller foundations.

Reserves policy

It is the policy of the charity to maintain unrestricted and designated funds, to ensure sufficient reserves to meet expenditure for the period following the end of the financial year until grant payments are made for the new financial year.

The free reserves of the charity less outstanding debtors are to equate to circa six month's expenditure. The trustees review the needs for reserves in line with guidance issued by the Charity Commission. It has been identified that the greatest area of risk to the effectiveness of the charity is recovery from the covid pandemic, the cost of living crisis and unexpected costs.

The trustees consider that six month's reserves provides sufficient funds to cover management and administration and support costs, in the event of alternative funds needing to be sourced. The charity therefore aims to maintain free reserves of between £370k-£470k. At the Balance sheet date, the level of free reserves is £568,870 (2021: £448,089). Reserves in excess of the reserves policy are currently being held by the charity to mitigate future cost of living increases.

Future plans

In February 2022 the Atal y Fro board appointed a new CEO, Vicky Friis. Experienced in the sector, Vicky was previously Chief Executive of Carmarthen Domestic Abuse Services where she led the charity through Welsh Women's Aid NQSS Standard Accreditation, ensuring the delivery of quality response services and creating aftercare and recovery services and a new Children and Young Peoples Service.

The Board also appointed a new Strategic Operations Manager, Lisa Ware who has over 20 years of experience in the sector working at Cardiff Womens Aid. A qualified IDVA, ISVA and experienced Services Manager, Lisa brings added strength and depth to the leadership team at Atal y Fro.

In 2022/23 we are excited to be moving forward with the charity focusing on supporting survivors of domestic abuse and their families to rebuild their lives after domestic abuse. We aim to embed the Change that Lasts approach across our services, ensuring a trauma informed, strengths based, needs led and risk assured approach by investing in our teams' skills and knowledge.

We plan to rebrand our charity to ensure that it continues to be relevant, accessible, inclusive and reflects the diversity of our community. We want to improve our messaging so that it reaches more of those people who are being subjected to domestic abuse and gendered violence, creating a community in the Vale that knows that there is no excuse for Domestic Abuse.

We aim to improve our aftercare and recovery services to support survivors to live a different life, directed by them, where they are safe. This includes improve access to therapeutic group work, peer support and ensuring survivors voices are heard throughout our charity and influence the development of new services and provision across the Vale.

Development of Atal y Fro's children and young people's services as a core element of our provision is a strategic priority for 2022/23. These services create safe spaces for children & young people to build healthy professional relationships, explore their experiences, support them to emotionally regulate and understand healthy relationships.

Page 3

Atal y Fro (Registered number: 02794241)

Report of the Trustees

for the Year Ended 5 April 2022

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

As set out in the Articles of Association the Chair, Vice Chair, Treasurer and Company Secretary are elected by the trustees. Two trustees resigned during this year. The remaining trustees have worked hard to ensure proper governance and provide the direction for the organisation. A new recruitment drive was successful in recruiting new trustees.

Atal y Fro's trustees have distinguished careers in a wide range of areas and are selected based on their skills, experience, and expertise. There is an expectation that trustees will add significant value to the work of the charity and its long-term governance. They do not receive any remuneration for their roles as trustees.

Induction and training of new trustees

All new trustees undergo and induction programme, which may include:

An induction pack is given to all new trustees which includes policies and procedures such as Declaration of Interest, Equal Opportunities and Confidentiality.

Due to the impact of the coronavirus pandemic currently trustee induction is undertaken virtually.

All trustees have completed online domestic abuse awareness training.

The Board of Trustees administers the charity and sets the overall mission, direction, and strategies of Atal y Fro. It scrutinises performance in order to secure effective implementation of strategy. Details of implementation and execution of which, are the responsibility of the senior management team led by the Chief Executive Officer. This ensures that:

Declaration of Interests

All interests are required to be declared and signed in the Trustees Declaration of Interests pro forma. A conflict of interest register is kept and updated annually or when appropriate. In addition, all trustees are asked to declare any interest in relation to the agenda at all Board Meetings.

There were no declarations of interest recorded in 2021/22.

The Board meets monthly.

Key management remuneration

Salary for the Chief Executive Officer is determined by the full Board. All other staff salaries are allocated to pay scales which are approved by the Chief Executive Officer and by the Board.

Page 4

Atal y Fro (Registered number: 02794241)

Report of the Trustees for the Year Ended 5 April 2022

Structure, governance and management

Related parties

Atal y Fro has a management agreement with United Welsh Housing Association who own the refuge and second stage accommodation and with Newydd Housing Association who own the dispersed accommodation. UWHA and Newydd Housing Association carry out annual reviews of the accommodation.

Atal y Fro is affiliated to Welsh Women's Aid who works to influence government policy, to support member groups, to disseminate and promote best practice and promote the implementation of delivery standards. The membership provides Atal y Fro with a voice on a national level, an opportunity to learn and share experiences and achievements and maintain a national picture of domestic abuse in Wales. Atal y Fro works extensively with other stakeholders in the Vale of Glamorgan to ensure quality of support for survivors and consistency of services.

Funding from the Housing Support Grant, Safer Vale and South Wales Police and Crime Commissioner for our Response services are administered by Vale Glamorgan CBC. Regular monitoring visits, reviews and detailed reports are provided.

Risk management

The Board of Directors have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud, error and threats to business sustainability or the provision of services. For this purpose, a business risk register is maintained and regularly updated for discussion by the Board of Directors and for development of appropriate mitigating plans. All new projects and activities are appropriately assessed for risk. Operational risk assessment and management to ensure safety of all clients is also given very high priority.

The Board continues to use an annual cycle of monthly board meetings which cover governance, risk, finance and strategy to ensure that a focus remains on strategic planning rather than dealing with issues as they arise.

Acknowledgements to Atal Y Fro staff

The Trustees would like to extend their heartfelt thanks to all the staff and volunteers at Atal y Fro, who have worked tirelessly over the course of the year to protect women and children, and to promote gender equality across the Vale of Glamorgan and beyond.

Reference and administrative details Registered Company number 02794241 (Not specified/Other)

Registered Charity number 1034188

Registered office 198 Holton Road BARRY CF63 4HN

Trustees

Ms C E Williams Ms L Griffiths Ms S L Erickson Ms N Evans Mis J L Kiddle (resigned 31.8.2021) Ms A Lewis (resigned 1.9.2021) Ms S Taylor (appointed 1.9.2021)

Auditors

Haines Watts Wales LLP, Statutory Auditors 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

Page 5

Atal y Fro (Registered number: 02794241)

Report of the Trustees for the Year Ended 5 April 2022

Reference and administrative details

Bankers

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ

Statement of trustees' responsibilities

The trustees (who are also the directors of Atal y Fro for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Auditors

The auditors, Haines Watts Wales LLP, Statutory Auditors, will be proposed for re-appointment at the forthcoming Annual General Meeting.

FINALLY

Whilst much has been accomplished, we have much to do in the coming year. As with everything we do, Atal y Fro is on a path of continuous improvement. We want to be able to respond to the needs of our service users and to encourage those women and their families who are living with domestic violence /abuse to seek help as early as possible.

Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company 22/12/2022 directors, on ............................................. and signed on the board's behalf by:

........................................................................ Ms C E Williams - Trustee

Page 6

Report of the Independent Auditors to the Members of Atal y Fro

Opinion

We have audited the financial statements of Atal y Fro (the 'charitable company') for the year ended 5 April 2022 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

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

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

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

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Page 7

Report of the Independent Auditors to the Members of Atal y Fro

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our planning procedures identify the legal and regulatory frameworks applicable to the operations and financial statements of the company. These are reviewed internally with the audit team including relevant industry experience and expectations as well as externally with the client management. The key laws and regulations we considered in this context were the UK Companies Act 2006, Charities Act 2011, UK GAAP FRS 102 and relevant tax legislation.

Once identified, we assess the risks of material misstatements in relation to the laws and regulations, irregularities, including fraud and adjust our testing accordingly. Our audit procedures include:

Despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularities likely involve collusion, forgery, intentional misrepresentation, or the override of internal controls.

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

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Stephen Lucey (Senior Statutory Auditor) for and on behalf of Haines Watts Wales LLP, Statutory Auditors 7 Neptune Court Vanguard Way Cardiff CF24 5PJ

Date: ............................................. 22/12/2022

Page 8

Atal y Fro

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 5 April 2022

Unrestricted
funds
Notes
£
Income and endowments from
Donations and legacies
2
7,003
Charitable activities
DV Prevention
311,965
Investment income
3
47
Total
319,015
Expenditure on
Charitable activities
5
DV Prevention
207,332
NET INCOME
111,683
Reconciliation of funds
Total funds brought forward
457,187
Total funds carried forward
568,870
Restricted
funds
£
-
546,598
-
546,598
546,598
-
-
-
2022
Total
funds
£
7,003
858,563
47
865,613
753,930
111,683
457,187
568,870
2021
Total
funds
£
4,347
907,726
80
912,153
776,083
136,070
321,117
457,187

The notes form part of these financial statements

Atal y Fro (Registered number: 02794241)

Statement of Financial Position 5 April 2022

Unrestricted
funds
Notes
£
Fixed assets
Tangible assets
11
-
Current assets
Debtors
12
57,317
Cash at bank
556,236
613,553
Creditors
Amounts falling due within one year
13
(44,683)
Net current assets
568,870
Total assets less current liabilities
568,870
NET ASSETS
568,870
Funds
15
Unrestricted funds
Total funds
Restricted
funds
£
-
-
-
-
-
-
-
-
2022
Total
funds
£
-
57,317
556,236
613,553
(44,683)
568,870
568,870
568,870
568,870
568,870
2021
Total
funds
£
9,098
58,367
439,460
497,827
(49,738)
448,089
457,187
457,187
457,187
457,187

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 22/12/2022

............................................. Ms C E Williams - Trustee

The notes form part of these financial statements

Atal y Fro

Statement of Cash Flows

for the Year Ended 5 April 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash provided by/(used in) investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2022
£
116,729
116,729
-
47
47
116,776
439,460
556,236
2021
£
139,150
139,150
(18,196)
80
(18,116)
121,034
318,426
439,460

The notes form part of these financial statements

Page 11

Atal y Fro

Notes to the Statement of Cash Flows for the Year Ended 5 April 2022

1. Reconciliation of net income to net cash flow from operating activities

Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by operations
2022
£
111,683
9,098
(47)
1,050
(5,055)
116,729
2021
£
136,070
9,098
(80)
(31,434)
25,496
139,150
  1. Analysis of changes in net funds
Analysis of changes in net funds
Net cash At 6.4.21
Cash flow
At 5.4.22
£
£
£
Cash at bank 439,460
116,776
556,236
439,460
116,776
556,236
Total 439,460
116,776
556,236

The notes form part of these financial statements

Page 12

Atal y Fro

Notes to the Financial Statements for the Year Ended 5 April 2022

1. Accounting policies

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Statutory information

Atal Y Fro is an incorporated charity, limited by guarantee, registered in England and Wales. The registered number and registered office address can be found in the Report of the Trustees.

Income

Voluntary income including donations and grants provide core funding or are of a general nature is recognised where there is entitlement, certainty of receipt and the amount can be measure with sufficient reliability.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

Investment income is recognised on a receivable basis.

Income from charitable activities includes income recognised as earned (as the related goods or services are provided) under contract or where entitlement to grant funding is subject to specific performance conditions. Grant income included in this category provides funding to support programme activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Governance and support costs

Governance costs include costs of the preparation and examination of the statutory accounts, the costs of trustee meetings and the cost of any legal advice to trustees on governance or constitutional matters.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings - 25% on reducing balance Computer equipment - 50% on cost

Individual fixed assets costing £500 or more are initially recorded at cost.

Taxation

The company is a registered charity with all activities being for its primary purpose and is, therefore, exempt from taxation.

Fund accounting

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

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

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

Page 13

continued...

Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

1. Accounting policies - continued

Pensions

The charity operates a defined contribution pension scheme. Contributions are charged in the statement of financial activities as they become payable in accordance with the rules of the scheme.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are initially recognised at the transaction price and subsequently measured at amortised cost using the effective interest method.

2. Donations and legacies

Donations
3.
Investment income
Deposit account interest
4.
Income from charitable activities
Activity
Welsh Government - IT
Funding
DV Prevention
HSG
DV Prevention
Rental income
DV Prevention
Welsh Government -
VAWDASV
DV Prevention
Police and crime
commissioners
DV Prevention
Waterloo Foundation
DV Prevention
Glamorgan Voluntary
Services
DV Prevention
Lloyds Foundation
DV Prevention
CSP (Safer Vale)
DV Prevention
Comic Relief
DV Prevention
Community Foundation
Wales
DV Prevention
Cardiff Council - CYP IDVA
DV Prevention
Moondance
DV Prevention
Other funding
DV Prevention
Cardiff Council - COVID
Refuge Properties
DV Prevention
Vale of Glamorgan -
JBA/STAR
DV Prevention
VOLANT
DV Prevention
2022
£
7,003
2022
£
47
2022
£
-
335,939
261,965
-
42,700
13,763
-
50,000
10,000
31,979
-
9,848
54,786
-
-
22,583
25,000
858,563
2021
£
4,347
2021
£
80
2021
£
16,473
259,711
220,652
15,875
111,461
29,268
4,800
27,152
67,500
68,918
10,310
36,575
23,028
7,760
8,243
-
-
907,726

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Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

5. Charitable activities costs

DV Prevention
6.
Support costs
Human
Finance
resources
£
£
DV Prevention
110
126,217
7.
Net income/(expenditure)
Net income/(expenditure) is stated after charging/(crediting):
Auditing of the accounts
Other non-audit services
Depreciation - owned assets
Support
Direct
costs (see
Costs
note 6)
£
£
585,024
168,906
Governance
Other
costs
£
£
37,019
5,560
2022
£
3,600
1,800
9,098
Totals
£
753,930
Totals
£
168,906
2021
£
2,422
1,550
9,098

8. Trustees' remuneration and benefits

There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.

Trustees' expenses

During the year expenses of £160 (2021 - £320) were paid to the trustees of the charity. The expenditure related to the reimbursement of travel expenses for meetings.

9. Staff costs

Wages and salaries
Social security costs
Other pension costs
2022
£
457,879
33,219
13,767
504,865
2021
£
424,409
33,441
13,423
471,273

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

Charitable activities
Management staff
2022
17
3
20
2021
18
3
21

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

During the year Atal y Fro paid key management remuneration totalling £126,977 (2021: £114,844). Key management are considered to be 3 individuals who directly impact upon the strategic direction of the Charity.

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Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

10. Comparatives for the statement of financial activities

Unrestricted
Restricted
funds
funds
£
£
Income and endowments from
Donations and legacies
4,347
-
Charitable activities
DV Prevention
238,412
669,314
Investment income
80
-
Total
242,839
669,314
Expenditure on
Charitable activities
DV Prevention
106,769
669,314
NET INCOME
136,070
-
Reconciliation of funds
Total funds brought forward
321,117
-
Total funds carried forward
457,187
-
11.
Tangible fixed assets
Fixtures
and
Computer
fittings
equipment
£
£
Cost
At 6 April 2021 and 5 April 2022
8,867
18,196
Depreciation
At 6 April 2021
8,867
9,098
Charge for year
-
9,098
At 5 April 2022
8,867
18,196
Net book value
At 5 April 2022
-
-
At 5 April 2021
-
9,098
12.
Debtors: amounts falling due within one year
2022
£
Trade debtors
25,654
Other debtors
5,931
Accrued income
18,599
Prepayments
7,133
57,317
Total
funds
£
4,347
907,726
80
912,153
776,083
136,070
321,117
457,187
Totals
£
27,063
17,965
9,098
27,063
-
9,098
2021
£
36,021
-
15,875
6,471
58,367

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continued...

Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

13. Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses
2022
£
19,457
10,288
5,453
-
9,485
44,683
2021
£
5,079
2,806
1,985
36,389
3,479
49,738
Deferred income brought forward
Amounts released to incoming resources
Amounts deferred in the year
Deferred income carried forward
36,389
(36,389)
-
-
-
-
36,389
36,389

Deferred income relates to grants received in advance at the end of each year.

14. Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
Movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
2022
£
12,000
9,375
21,375
Net
movement
At 6.4.21
in funds
£
£
457,187
111,683
457,187
111,683
2021
£
9,375
-
9,375
At
5.4.22
£
568,870
568,870

15. Movement in funds

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Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

15. Movement in funds - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
HSG
Police and Crime Commissioner - Court
Based Advocates
CSP (Safer Vale)
Cardiff Council
Comic Relief
Moondance Foundation
Waterloo Foundation
Vale of Glamorgan - JBA/STAR
VOLANT
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
319,015
(207,332)
111,683
335,939
(335,939)
-
42,700
(42,700)
-
10,000
(10,000)
-
9,848
(9,848)
-
31,979
(31,979)
-
54,786
(54,786)
-
13,763
(13,763)
-
22,583
(22,583)
-
25,000
(25,000)
-
546,598
(546,598)
-
865,613
(753,930)
111,683
Net
movement
At
At 6.4.20
in funds
5.4.21
£
£
£
321,117
136,070
457,187
321,117
136,070
457,187

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Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

15. Movement in funds - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
HSG
Lloyds Foundation
Police and Crime Commissioner - Court
Based Advocates
CSP (Safer Vale)
Cardiff Council
Glamorgan Voluntary Services
Welsh Government IT Funding
Comic Relief
Community Foundation Wales
Moondance Foundation
Waterloo Foundation
WG - Violence against Women, Domestic
Abuse and Sexual Violence
TOTAL FUNDS
Incoming
Resources
Movement
resources
expended
in funds
£
£
£
242,839
(106,769)
136,070
259,711
(259,711)
-
27,153
(27,153)
-
111,461
(111,461)
-
67,500
(67,500)
-
44,817
(44,817)
-
4,800
(4,800)
-
16,473
(16,473)
-
68,918
(68,918)
-
10,310
(10,310)
-
23,028
(23,028)
-
19,268
(19,268)
-
15,875
(15,875)
-
669,314
(669,314)
-
912,153
(776,083)
136,070

The Charity held free reserves (unrestricted funds excluding tangible fixed assets) at the year end totalling £568,870 (2021: 448,089).

Atal Y Fro funding can be broken down into these main functions:

HSG funding from the Vale of Glamorgan Council Supporting People Programme to deliver: - Refuge - emergency accommodation for women and their children who are fleeing domestic violence and abuse.

Lloyds Foundation - to part fund the senior management posts within Atal y Fro.

Grant funding from South Wales Police and Crime Commissioners Office comprising for the provision of the IDVA services, including the Integrated Survivor Support Service.

Welsh Government funding comprising of:

CSP (Safer Vale) - to facilitate the provision of services within the Vale of Glamorgan in line with Safe Lives guidelines.

Glamorgan Voluntary Services - funding to provide a 'retreat/therapy' suite within the grounds of our refuge facility. Fully equipped purpose built structure to provide a dedicated safe space to support children in refuge.

Comic Relief - Provision of Journey Beyond Abuse - funding which enabled Atal Y Fro to continue to offer the Journey After Abuse (JBA) women's group programme, supporting women affected by domestic abuse through the COVID-19 crisis and its longer term effects.

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continued...

Atal y Fro

Notes to the Financial Statements - continued for the Year Ended 5 April 2022

15. Movement in funds - continued

Cardiff Council - CYP IDVA - to facilitate the provision of a children and young person's worker during Covid to allow access to support and safe coping strategies.

Community Foundation Wales - funding to provide support workers and staff with necessary working from home equipment during COVID.

Waterloo Foundation - funding to provide extra support to victims during COVID.

Moondance Foundation - funding for additional IDVA worker to manage the increase in referrals during COVID.

Vale of Glamorgan Families First - to deliver Journey Beyond Abuse and the STAR programme.

Volant - to support Atal y Fro's domestic abuse services within the Vale of Glamorgan.

16. Related party disclosures

There were no related party transactions for the year ended 5 April 2022 or the year ended 5 April 2021, except for those disclosed in note 8.

17. Ultimate controlling party

The charity is controlled by the trustees who are all directors of the company.

18. Members' liability

The charity is a private company limited by guarantee and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

Page 20