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2023-03-31-accounts

REGISTERED COMPANY NUMBER: 02668110 (England and Wales) REGISTERED CHARITY NUMBER: 1041937

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2023 for Women for Well Women

Elver Consultancy Limited Chartered Accountant Suite 312 Atlas House Caxton Lane Wigan Greater Manchester WN3 6XU

Women for Well Women

Contents of the Financial Statements
for the Year Ended 31 March 2023
Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5 to 6
Notes to the Financial Statements 7 to 13

Women for Well Women

Report of the Trustees

for the Year Ended 31 March 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The principal activity of the charity in the period under review were those of providing a unique and free service to women in the borough of Wigan. This had encompassed drop-in facilities, information and courses in a relaxed atmosphere. In addition meeting space is available for selfhelp groups.

Public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

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.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

02668110 (England and Wales)

Registered Charity number

1041937

Registered office

The Old Courthouse 14 Walmesley Road Leigh Lancashire WN7 1YE

Page 1

Women for Well Women

Report of the Trustees for the Year Ended 31 March 2023

Trustees

Ms J Coates-Topping Mrs H Spragg Mrs J Loxham Mrs K Ellis E Spragg

Company Secretary

Mrs H Spragg

REFERENCE AND ADMINISTRATIVE DETAILS

Independent Examiner

Elver Consultancy Limited Chartered Accountant Suite 312 Atlas House Caxton Lane Wigan Greater Manchester WN3 6XU

Approved by order of the board of trustees on 28 December 2023 and signed on its behalf by: .......................................................... J Loxham - Trustee

Page 2

Independent Examiner's Report to the Trustees of Women for Well Women

Independent examiner's report to the trustees of Women for Well Women ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England & Wales which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Steven Blackmore Institute of Chartered Accountants in England & Wales Elver Consultancy Limited Suite 312 Atlas House Caxton Lane Wigan WN3 6XU Date: 28 December 2023

Page 3

Women for Well Women

Statement of Financial Activities for the Year Ended 31 March 2023

31.3.23 31.3.22
Unrestricted Restricted Total Total
fund funds funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 6,911 404,171 411,082 366,286
EXPENDITURE ON
Raising Funds - - - -
Charitable activities
Women's health and well being 851 403,784 404,635 386,815
Other - 2,907 2,907 6,503
Total 851 406,691 407,542 393,318
NET INCOME (EXPENDITURE) 6,060 (2,520) 3,540 (27,032)
Transfers between funds 10 367 (367) - -
Net movement in funds 6,427 (2,887) 3,540 (27,032)
RECONCILIATION OF FUNDS
Total funds brought forward (39,296) 115,554 76,258 103,290
TOTAL FUNDS CARRIED FORWARD (32,869) 112,667 79,798 76,258

The notes form part of these financial statements Page 4

Women for Well Women

Balance Sheet

for the Year Ended 31 March 2023

31.3.23
31.3.22
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
Notes
£
£
£
£
FIXED ASSETS
Tangible Assets
6
-
46,040
46,040
20,563
CURRENT ASSETS
Debtors
7
20,507
20,507
28,465
Cash at bank and in hand
(32,869)
53,328
20,459
36,643
(32,869)
73,835
40,966
65,108
CREDITORS
Amounts falling due within one year
8
(7,208)
(7,208)
(9,413)
NET CURRENT ASSETS/(LIABILITIES)
(32,869)
66,627
33,758
55,695
TOTAL ASSETS LESS CURRENT LIABILITIES
(32,869)
112,667
79,798
76,258
NET ASSETS
(32,869)
112,667
79,798
76,258
FUNDS
10
Unrestricted funds
(32,869)
(39,296)
Restricted funds
112,667
115,554
79,798
76,258		 31.3.23
31.3.22
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
Notes
£
£
£
£
FIXED ASSETS
Tangible Assets
6
-
46,040
46,040
20,563
CURRENT ASSETS
Debtors
7
20,507
20,507
28,465
Cash at bank and in hand
(32,869)
53,328
20,459
36,643
(32,869)
73,835
40,966
65,108
CREDITORS
Amounts falling due within one year
8
(7,208)
(7,208)
(9,413)
NET CURRENT ASSETS/(LIABILITIES)
(32,869)
66,627
33,758
55,695
TOTAL ASSETS LESS CURRENT LIABILITIES
(32,869)
112,667
79,798
76,258
NET ASSETS
(32,869)
112,667
79,798
76,258
FUNDS
10
Unrestricted funds
(32,869)
(39,296)
Restricted funds
112,667
115,554
79,798
76,258		 31.3.23
31.3.22
Unrestricted
Restricted
Total
Total
fund
funds
funds
funds
Notes
£
£
£
£
FIXED ASSETS
Tangible Assets
6
-
46,040
46,040
20,563
CURRENT ASSETS
Debtors
7
20,507
20,507
28,465
Cash at bank and in hand
(32,869)
53,328
20,459
36,643
(32,869)
73,835
40,966
65,108
CREDITORS
Amounts falling due within one year
8
(7,208)
(7,208)
(9,413)
NET CURRENT ASSETS/(LIABILITIES)
(32,869)
66,627
33,758
55,695
TOTAL ASSETS LESS CURRENT LIABILITIES
(32,869)
112,667
79,798
76,258
NET ASSETS
(32,869)
112,667
79,798
76,258
FUNDS
10
Unrestricted funds
(32,869)
(39,296)
Restricted funds
112,667
115,554
79,798
76,258
(32,869)
66,627		 33,758
55,695
(32,869)
112,667		 79,798
76,258
(32,869)
112,667		 79,798
76,258
(32,869)
(39,296)
112,667
115,554
79,798
76,258

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

continued…

The notes form part of these financial statements

Page 5

Women for Well Women

Balance Sheet - continued

for the Year Ended 31 March 2023

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

The financial statements were approved by the Board of Trustees and authorised for issue on 28 December 2023 and were signed on its behalf by:

............................................. J Loxham - Trustee

The notes form part of these financial statements Page 6

Women for Well Women

Notes to the Financial Statements for the Year Ended 31 March 2023

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.

Income

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

Expenditure

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

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 cost Computer equipment - 25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

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.

Pension costs and other post-retirement benefits

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

continued…

Page 7

Women for Well Women

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

2. NET INCOME/(EXPENDITURE)

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

31.3.23 31.3.22
£ £
Depreciation - owned assets 12,462 6,359

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

Jayne Loxham was awarded on Honorarium of £nil (2021-22: £2,000 for services outside her role as Trustee.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

4. STAFF COSTS

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

Management
Support staff		 31.3.23
31.3.22
£
£
1
1
10
13
11
14

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

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Raising funds
Charitable activities
Women's health and well being
Other		 Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
2,427
363,859
366,286
-
-
-
1,028
385,787
386,815
-
6,503
6,503
continued…

Page 8

Women for Well Women

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
TOTAL
1,028
392,290
393,318
NET INCOME/(EXPENDITURE)
1,399
(28,431)
(27,032)
Transfers between funds
(4,462)
4,462
-
RECONCILIATION OF FUNDS
Total funds brought forward
(36,233)
139,523
103,290
TOTAL FUNDS CARRIED FORWARD
(39,296)
115,554
76,258
6.
TANGIBLE FIXED ASSETS
Fixtures
Computer
Totals
and
Equipment
Fittings
£
£
£
COST
At 1 April 2022
1,122
26,094
45,487
72,703
Additions
-
4,915
33,023
37,938
At 31 March 2023
1,122
31,009
78,510
110,641
DEPRECIATION
At 1 April 2022
1,122
24,335
26,683
52,140
Charge for the year
-
799
11,662
12,461
At 31 March 2023
1,122
25,134
38,345
64,601
NET BOOK VALUE
At 31 March 2023
-
5,875
40,165
46,040
At 31 March 2022
-
1,759
18,804
20,563
Improvements
to property
£		 5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
TOTAL
1,028
392,290
393,318
NET INCOME/(EXPENDITURE)
1,399
(28,431)
(27,032)
Transfers between funds
(4,462)
4,462
-
RECONCILIATION OF FUNDS
Total funds brought forward
(36,233)
139,523
103,290
TOTAL FUNDS CARRIED FORWARD
(39,296)
115,554
76,258
6.
TANGIBLE FIXED ASSETS
Fixtures
Computer
Totals
and
Equipment
Fittings
£
£
£
COST
At 1 April 2022
1,122
26,094
45,487
72,703
Additions
-
4,915
33,023
37,938
At 31 March 2023
1,122
31,009
78,510
110,641
DEPRECIATION
At 1 April 2022
1,122
24,335
26,683
52,140
Charge for the year
-
799
11,662
12,461
At 31 March 2023
1,122
25,134
38,345
64,601
NET BOOK VALUE
At 31 March 2023
-
5,875
40,165
46,040
At 31 March 2022
-
1,759
18,804
20,563
Improvements
to property
£		 5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
Total
fund
funds
funds
£
£
£
TOTAL
1,028
392,290
393,318
NET INCOME/(EXPENDITURE)
1,399
(28,431)
(27,032)
Transfers between funds
(4,462)
4,462
-
RECONCILIATION OF FUNDS
Total funds brought forward
(36,233)
139,523
103,290
TOTAL FUNDS CARRIED FORWARD
(39,296)
115,554
76,258
6.
TANGIBLE FIXED ASSETS
Fixtures
Computer
Totals
and
Equipment
Fittings
£
£
£
COST
At 1 April 2022
1,122
26,094
45,487
72,703
Additions
-
4,915
33,023
37,938
At 31 March 2023
1,122
31,009
78,510
110,641
DEPRECIATION
At 1 April 2022
1,122
24,335
26,683
52,140
Charge for the year
-
799
11,662
12,461
At 31 March 2023
1,122
25,134
38,345
64,601
NET BOOK VALUE
At 31 March 2023
-
5,875
40,165
46,040
At 31 March 2022
-
1,759
18,804
20,563
Improvements
to property
£
(36,233)
139,523
103,290
(39,296)
115,554
76,258
Fixtures
Computer
Totals
and
Equipment
Fittings
£
£
£
26,094
45,487
72,703
4,915
33,023
37,938
1,122 31,009
78,510
110,641
1,122
-		 24,335
26,683
52,140
799
11,662
12,461
1,122 25,134
38,345
64,601
- 5,875
40,165
46,040
- 1,759
18,804
20,563

continued…

Page 9

Women for Well Women

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 31.3.23
31.3.22
£
£
18,929
27,857
1,578
608
20,507
28,465
31.3.23
31.3.22
£
£
862
3,149
4,742
4,851
725
778
879
635
7,208
9,413

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

9. MOVEMENTS IN FUNDS

Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Wigan Council
TOTAL FUNDS		 Net
Transfers
Movement
between
At 1.1.22
in funds
funds
At 31.3.23
£
£
£
£
(39,296)
6,060
367
(32,869)
27,891
3,778
31,669
672
(84)
(588)
-
31,717
44,922
76,639
44,250
(20,635)
23,615
-
(221)
221
-
31,561
(31,873)
(312)
(20,537)
(407)
(20,944)
-
2,000
2,000
115,554
(2,520)
(367)
112,667
76,258
3,540
-
79,798

continued…

Page 10

Women for Well Women

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

9. MOVEMENTS IN FUNDS - continued

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

Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Wigan Council
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Postcode Neighbours
TOTAL FUNDS		 Incoming
Resources
Movement
Resources
expended
in funds
£
£
£
6,911
(851)
6,060
50,282
(46,504)
3,778
0
(84)
(84)
126,852
(81,930)
44,922
167,143
(187,778)
(20,635)
0
(221)
(221)
45,894
(77,767)
(31,873)
12,000
(12,407)
(407)
2,000
0
2,000
404,171
(406,691)
(2,520)
411,082
(407,542)
3,540
Net
Transfers
Movement
between
At 1.1.21
in funds
funds
At 31.3.22
£
£
£
£
(36,233)
1,399
(4,462)
(39,296)
40,229
(12,338)
-
27,891
754
(82)
-
672.00
27,753
3,964
-
31,717
44,607
(357)
-
44,250
(3,663)
0
3,663
-
39,366
(7,805)
-
31,561
(9,523)
(11,014)
-
(20,537)
-
(799)
799
-		 Incoming
Resources
Movement
Resources
expended
in funds
£
£
£
6,911
(851)
6,060
50,282
(46,504)
3,778
0
(84)
(84)
126,852
(81,930)
44,922
167,143
(187,778)
(20,635)
0
(221)
(221)
45,894
(77,767)
(31,873)
12,000
(12,407)
(407)
2,000
0
2,000
404,171
(406,691)
(2,520)
411,082
(407,542)
3,540
139,523
(28,431)
4,462
115,554
103,290
(27,032)
-
76,258

continued…

Page 11

Women for Well Women

Notes to the Financial Statements - continued

for the Year Ended 31 March 2023

9. MOVEMENTS IN FUNDS - continued

Comparatives for net movement in funds, inlcuded in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Postcode Neibours
TOTAL FUNDS		 Incoming
Resources
Movement
Resources
expended
in funds
£
£
£
2,427
(1,028)
1,399
48,030
(60,368)
(12,338)
1
(83)
(82)
62,259
(58,295)
3,964
169,620
(169,977)
(357)
48,058
(55,863)
(7,805)
14,666
(25,680)
(11,014)
1,225
(1,225)
-
20,000
(20,799)
(799)
363,859
(392,290)
(28,431)
366,286
(393,318)
(27,032)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Wigan Council
Postcode Neighbours
TOTAL FUNDS		 Net
Transfers
Movement
between
At 1.1.21
in funds
funds
At 31.3.22
£
£
£
£
(36,233)
7,459
(4,095)
(32,869)
40,229
(8,560)
0
31,669
754
(166)
(588)
-
27,753
48,886
0
76,639
44,607
(20,992)
0
23,615
(3,663)
(221)
3,884
-
39,366
(39,678)
0
(312)
(9,523)
(11,421)
0
(20,944)
2,000
2,000
-
(799)
799
-
139,523
(30,951)
4,095
112,667
103,290
(23,492)
-
79,798

continued…

Page 12

Women for Well Women

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

9. MOVEMENTS IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, inlcuded in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Big Lottery Grant
Coalfields
Criminal Justice
DIAS/WW
Big Lottery DIV
WMBC People Services
WMBC The Deal
Wigan Council
Postcode Neibours
TOTAL FUNDS		 Incoming
Resources
Movement
Resources
expended
in funds
£
£
£
9,338
(1,879)
7,459
98,312
(106,872)
(8,560)
1
(167)
(166)
189,111
(140,225)
48,886
336,763
(357,755)
(20,992)
48,058
(56,084)
(8,026)
60,560
(103,447)
(42,887)
13,225
(13,632)
407.00
-
2,000
20,000
(20,799)
(799)
768,030
(798,981)
(32,951)
777,368
(800,860)
(25,492)

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

continued…

Page 13

Women for Well Women

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Payroll - childcare
Rates and water
Light and heat
Telephone
Postage and stationery
Advertiisng
Sundries
Resources client direct costs
Cleaning
Director honorarium
IT software and consumables
Rent
Staff training
Subscriptions
Travel expenses
Volunteer expenses
Depreciation
Repairs and renewals		 31.3.23
31.3.22
£
£
821
2,431
410,261
363,855
411,082
366,286
242,390
243,895
15,789
14,342
6,158
11,517
2,744
-
1,485
1,485
3,059
2,755
6,265
8,502
500
1,301
1,541
2,304
5,043
4,475
67,995
59,069
1,984
2,520
-
2,000
3,802
817
19,355
15,441
5,853
3,887
299
299
2,251
3,173
5,547
2,675
12,462
6,358
113
564
404,635
387,379

This page does not form part of the statutory financial statements

Page 14

Women for Well Women

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Support costs
Consultancy
Payroll services
Insurance
Accountancy and legal fees
Total resources expended
Net (expenditure)/income		 31.3.23
31.3.22
£
£
-
2,250
1,044
1,008
1,203
2,177
660
504
2,907
5,939
407,542
393,318
3,540
(27,032)

This page does not form part of the statutory financial statements Page 15