Company Registration Number - 03036531
The Charity Registration Number is :- 1045403
## Women's Enterprising Breakthrough
## Report and Accounts
31 March 2021
## **Women's Enterprising Breakthrough**
## **Report and accounts for the year ended 31 March 2021**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||10|
|**Independent Examiner's Report**||12|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||14|
|Statement of Financial Activities - Prior Year statement||15|
|Movements in funds||16|
|Revenue Funds||16|
|Income and Expenditure account||17|
|**Balance sheet**||18|
|**Notes to the accounts**||20|
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
The Trustees present their Report and Accounts for the year ended 31 March 2021, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- Women's Enterprising Breakthrough.
The charity is also known by its operating name, WEB Merseyside. _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1045403.
. The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 22 March 1995 There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
1
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
**The principal operating address, telephone number, email and web addresses of the charity are:-**
176 Corporation Road Birkenhead, Wirral Merseyside, CH41 8JQ Telephone 0151 653 3771
Email Address info@webmerseyside.org Web address www.webmerseyside.org
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved were:-**
Gaynor Williams Sharon Stanton Kerry Lockhart-Thomson Lesley Woods Jacqueline Howe Jane Graham
## **The following persons served as Trustees during the year ended 31 March 2021 :-**
The trustees who served as a trustee in the reporting period were as shown above, and there were no changes during the year, or in the period between the year end and the approval of the accounts.
All the trustees are also members of the charity.
2
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Objects and activities of the charity**
## _**The purposes of the charity as set out in its governing document.**_
W.E.B is a community based service provider that supports women with complex needs. The objectives if the Charitable Company are to promote the education and training of the public, in particular women in the North End of Birkenhead and neighbouring areas, and to promote the protection and preservation of good health of such women. There have been no changes in the objectives, organisation or policies of the Charity since the last report.
The Trustees consider they have complied with the duty of the Charities Act to have due regard to the guidance published by the Charity Commission on Public Benefit.
## _**The main activities, achievements and performance of the Charity during the year, and how these have benefitted the beneficiaries of the Charity and wider society.**_
Within the last 12months of Covid 19 and the lockdown restrictions; one of our major achievements was acquiring, cleaning, decorating, and furnishing our new additional premises that we rented from Magenta Housing (in Bentinck Street). We did this whilst continuing to provide all our daily face to face services and operating for those in need of crisis support. We were able to do this with the amazing support of several funders including PCC Sexual Violence Fund, The Tudor Trust, The Fore, The Steve Morgan Foundation and The National Lottery Covid 19 funding. Our new premises gave us an additional 2 large training rooms and 2 counselling rooms and access to a community garden. In addition to this we rented another counselling room from Gautby Road play and community centre which has allowed WEB to provide additional 1-1 inductions, listening and counselling appts.
WEB is very proud that to be one of the very few organisations who managed to keep our doors open to people in need throughout this whole pandemic. WEB started operating Covid safe ‘face to face services since July 2020. The WEB team have had a huge job, in making all the necessary safeguarding adaptations in line with government guidance. To enable us to keep our doors open for ‘face to face’ services for some of the most vulnerable and disadvantaged adults and children with multiple and complex needs. We see and hear directly from service users how vital our services are to them. So as a team we are proud that we can continue to provide these services, albeit in smaller numbers than usual. It has seemed like we have done double the amount of work and cleaning and preparation despite working with limited numbers of therapeutic group bubbles. We know in our hearts and through service user feedback that we have been a lifeline for approx. 90 individuals per each and every week. We also know that 337 individuals are surviving and thriving with our support.
**Early Action, Sustainable Spaces & Stronger Relationships** : WEB continues to provide early help support and intervention work as part of a contract funded by WBC Community Matters contract. This contract was initially for 2 years Jan 2019-Jan 2021; however, this has since been extended up to March 2022 whilst WBC is working through changes for early help offer. WEB is now a position to look forward to being part of all the positive changes that are due to take place with ‘early help interventions’ for families in Wirral.
Prior to Covid, WEB was seeing such an increased need/demand to support adults and children with issues around complex bereavement, trauma, and loss issues. We identified it as a specific support need that desperately needed addressing. WEB applied for funding to develop and deliver a bespoke ‘Bereavement & Trauma’ training for those who have lost loved one through suicide, murder, trauma, violence/crime related events; this includes losing loved ones through imprisonment and supporting looked after children who undergo massive loss of not only their family and home, but all their familiar surroundings. WEB was successful with this funding, but unfortunately have delayed on its delivery due to the pandemic. WEB is looking forward to providing this much needed service as soon as we are safely able to do so.
3
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
WEB supported a PhD student at Liverpool University in the Sociology department; to do a piece of research about hearing about women’s experiences of being on benefits and the impacts of austerity measures on them/their families.
WEB also supported several families that we work with to take part in Wirral Borough Councils research project into Why Community Matters insights report that Capacity have been working on with families and professionals across Wirral; the families were keen to be listened to; and hoped to have an impact upon the way the local authority works with children and families in the future.
WEB supported several service users to take part in Wirral Borough Council’s ‘Domestic Abuse No Excuse Strategy’ 2020 to ensure that their voices were heard, and that learning takes place from their experience. The women really appreciated having the opportunity to have their voices heard; and were proud to have contributed to this strategy.
WEB is also involved in the North Birkenhead Cradle to Career initiative which is funded and supported by: The Steve Morgan Foundation, SHINE Trust, UBS Optimus, and Wirral Council. Cradle to Career brings together the community, families, education sector and local organisations and services with a place-based, collective impact approach to improving outcomes for children and young people. The community voice is the driving force behind direction and interventions. The vision is that every child in North Birkenhead thrives, throughout childhood and into adulthood. The mission is for North Birkenhead to become a community that works together to give every child and young person the abilities and well-being that will enable them to succeed.
WEB was also fortunate to have a research student from Liverpool’s University Interchange Project; ‘Evaluating the Children’s and Young people’s Listening and Counselling service (From the Counsellors and Parents Perspectives) BA Sociology and Criminology (Tuffs; May 2020) stated:
“ _This report found that there was a reoccurring theme on the impact that WEB’S Listening and Counselling service had on the children’s and young people’s mental health, in a positive way. The progress that the service users make because of accessing the service became instantly apparent in both the interviews with the counsellors and the questionnaires completed by the parents”._
Whilst this has been a quite a difficult and unusual year; it has been a very busy and productive 12months for WEB staff, volunteers and all the individuals we serve in our community. WEB has a renewed sense of energy and urgency to ensure that we provide as much support as we possibly can to those most in need in these very strange times. The fact that our very small team (equivalent to 4.5 staff) has increased to 10 has given the whole team at WEB an enormous boost of energy and enthusiasm. Especially as our new staff are full of gratitude to be working at WEB and making a positive difference in the community, it has lifted everyone’s spirits.
Once lockdown restrictions were lifted; we were able to advertise Project Support Officer’s post a 3yr post that is funded by the National Lottery Reaching Communities Programme; we were fortunate to recruit an excellent project support officer from 1st September 2020; (which was 6mths later than we had expected due to pandemic and lockdown).
4
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
In addition to the above good fortune, WEB was successful with additional victim support funding from PCC Ministry of Justice Sexual Violence Fund. This enabled us to extend contract time for the short term contracted staff in order to meet the increased need of our community. The new staff have been a God send; especially with the reduction in our volunteer numbers from 36 active volunteers down to 11 active volunteers; and whilst they were still learning the ropes in their induction period, they are very keen and motivated to make a difference. This has helped WEB to provide the following support to our users. In the past 12months throughout the pandemic WEB has provided the following ‘face to face services’:
•Received 207 referrals within this period (132 adults, 75 children).
•Managed to provide 77 new inductions (56 adult and 21 children) and 149 crises listening appts (122 adults and 27 children). There were 30 DNA’s (did not attend) for pre-arranged inductions.
•We have provided 100 children’s counselling appointments; there were 39 covid cancellations and 8 DNA’s. •571 adult counselling appts have been made with 392 attended, 145 covid cancellations and 34 DNA’s. •As well as new service users, we worked with 157 existing service users (75 women, 23 men, 13 boys and 46 girls). Totalling 234 service users supported this year. Added to this is the numbers from our community matters contract in which we have worked with a total of =103 individuals (56 parents and 47 children) Resulting with WEB supporting a total of =337 individuals under the most difficult circumstances of the pandemic.
•65 girls have accessed the young women’s group (46 existing members and 19 new) with a total of 427 attendances (this is lower than usual as we had 2 weeks closure due to staff having to self-isolate). Additionally, we have had to reduce the size of the groups from 15 down to covid safe bubbles of 8 to ensure safe distancing.
•22 boys have accessed the boy’s group (13 existing members and 9 new) with a total of 260 attendances; again, we have reduced numbers as we have had to reduce the bubble sizes down to 8 participants per session.
•We have had 158 attendances at our Sunshine Prescriptions & Soul Food Sessions lower than usual re: lockdown, closure for staff self-isolating- also several cancellations for service users isolating due to covid. These numbers have been reduced from 15 to covid safe bubbles of 8. We have also had to do alternating weeks for the women to keep them in safe bubbles. Thankfully, we received some additional funding which has meant that since January 2021 we have been able to put on some additional sessions for the women to 2 per week as opposed to 1 per week.
•We have had 172 attendances at our ‘Maintenance for the Mind’ sessions for men. As these sessions are held in a smaller building, we have had to reduce the number of men we reach to 6 per session to ensure covid safe distancing in place.
•We have received a total of 53 referrals from our Community Matters contract, have carried out 50 family induction appointments. There have been 4 DNA’s due to covid and 4 cancellations. Resulting with WEB working with a total of 56 parents and 47 children.
5
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## **WEB’s Volunteering Programme has provided:**
- •353 hours of internal/external training
- •231hrs of Staff personal and professional development
- •194hrs of volunteer induction training
- •102hrs of Suicide Reduction & Prevention Training
- •42hrs of Connect 5 Ways to Well Being Training
•There have been 32 attendances on ‘Introduction to Confidence Building’ (10hr prog)
•There were 7 attendances on Pathways 2MPowerment Programme before lockdown interrupted this. Within this time period we have had lots of excellent feedback from our service users; the majority who inform us that they wouldn’t know how they would have managed, or even survived during this pandemic without WEB’s support. We had one male service user who suffered a relapse to alcohol addiction over the Christmas period, this weekly group had requested that we open in between Christmas and New Year as they found this particular time difficult. We were informed by this male that:
“ _if WEB wasn’t there; I truly feel I would have ended my life, as I was at such a low point and disgusted with myself, but a phone call to you encouraged me to attend the group and get the support I desperately needed, usually I would have isolated myself with disgust and gone down a totally different path, which wouldn’t have been good, I realise I have had a relapse, but that I have made a choice to get back on track, and this has taken days not weeks, so very different from my old behaviours, you have helped me see my achievements and not focus on setbacks”_ .
Another service user: who had received counselling support from WEB said:
_“I have currently finished counselling with yourselves, which has helped me so much it was with Kerry who is amazing. I am very grateful for your help and appreciate your help and support”._
Another service user who made a substantial donation to us informed us that: “ _WEB really helped me to put my life back together again and so I’m really grateful and wanted to give something back”._
We know the pandemic is having a major effect on people’s mental health, we are very aware of this with the children and adults who access services. Even within our own team, our staff try to juggle with working, managing home schooling for their children; adapting their work hours, providing face to face services, whilst ensuring there is cover across all 4 buildings to enable us to operate. So equally as we are feeling the strain, we are also seeing first-hand the legacy of this pandemic.
Volunteer Support: Deputy Manager Lauren ran bi -weekly volunteer meeting throughout lockdowns - supporting volunteers with checks ins; and supporting volunteers with bereavement, loss, isolation, anxiety, and general maintenance of good selfcare practice for mental health. Sharing tips and ideas on how to support themselves and one another. At one point our volunteers requested an increase from biweekly meeting to weekly ones as they were struggling with the pandemic; we were able to make this happen. This has have now reduced back to the usual biweekly meetings.
Feedback from WEB’s 2 x weekly young women’s groups is quite alarming; there has been a massive dip in the YWG mental health due to the pandemic; which is similar to women accessing WEB who are severely depressed. YWG Manager stated that during one of the weekly check ins all the girls (aged 9 upwards) described feeling grey, numb, only getting dressed once a week when they come to Web. They have stated that Web has been the only bit of happiness they have at the minute, they aren’t sleeping, they feel they have nothing to talk about because nothing has happened, they have low motivation to do schoolwork and are showing physical signs of withdrawing into themselves. They said the streets are empty and they are only seeing friends virtually which they feel is not the same as being with people, but feel like when they come to Web, they can really grow in confidence because they are allowed to be themselves and have fun and learn new things. They fedback that it’s a really relaxed environment and everyone cares about you. They said it’s so nice that you check in with all of us individually. I feel like even though I only come once a week I am learning so much stuff that is so important about my mental health which is more important than schoolwork at the minute because it is hard to concentrate on schoolwork, school should be more like this I would learn so much more and have better grades.
6
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
A mum and family that have been supported since the summer lockdown through a mixture of telephone, face to face and online support, where the mum has achieved so much and benefitted from our services remaining open. Her feedback in a recent closure form stated:
“I feel that having someone who has encouraged me to fight for college for my son and who recognised what I had achieved and praised me for it really helped. It spurred me on to keep trying when it felt hard and to also to pursue things for myself. Having the support and the encouragement has made a difference. I just want to say thank you for helping me.”
The same person also sent a message saying “thanks for pointing me in the right direction” when she contacted me to tell me proudly that she had just taken her English mock exam early and achieved 100% pass. This person had left school very young with no qualifications and with support, has been trying to work on all aspects of herself. After all the work she has done, she has even now been asked to become a mentor to help others similar to herself for another local organisation.
Volunteering Programme: Our volunteers support is now much more limited than we are used to. As we have a lot of volunteer students who work in our youth groups and other services; we/they have to abide by their colleges/university’s guidance. Which is different for each student. So, although we have 36 volunteers on our books; who up until the pandemic were all regularly providing support; we have lost 9 students who are not continuing with their courses as they live out of area and unable to physically get to WEB anymore. Many of our counselling volunteers are being told no ‘Face to face’ contact by their universities.
Out of our 36 volunteers, 9 have left due to living out of area and not completing their studies. 17 are still able to support our services (this includes our 6 trustees). 10 are waiting for lockdown restrictions to lift. WEB is very fortunate that we have managed to recruit 10 new volunteers during this period; who are undergoing their induction training; and shadowing period; with some still waiting for DBS clearance.
In addition to our Early Help Support which is a daily service as are our 1-1 inductions for adults and children. We have still been able to deliver the following weekly support groups; although we have had to reduce service users’ groups to bubbles of 8 as we have gone back to 2mtr distancing along with additional protective measures as per Govt. guidance.
- •2 x weekly YWG
- •1 x weekly boys’ group
- •1x weekly women’s group (increased to 2x weekly groups from Feb 2021)
- •1x weekly men’s group (increased to 2 x weekly groups from Feb 2021)
- •Daily counselling appts for adults (although this limited to 23 x 1-1 sessions per week)
•Daily counselling appts for children (although this limited to 10 x1-1 sessions per week) many children are unable to attend due to family members being in high-risk category; and young people have informed us that there is no privacy for them to have online or over the phone counselling.
In addition to this, WEB is delivering some online Connect 5 training for service users and also community partner organisations.
Finally, WEB is very proud that we were shortlisted to the final 3 in the National Crimebeat Awards out of 54 counties. The award ceremony took place online on 16th March and WEB were delighted to come 2nd; especially as the other shortlisted projects were knife crime campaigns that were Police led. We felt that this was a major achievement for our small organisation.
In addition to this National Award, WEB was also very proud to receive a local ‘Humanitarian Award’ from infrastructure organisation Community Action Wirral. WEB was voted by members of the community as one of the top 10 of service providers who were making a difference to their community during the pandemic, so this award is very dear to our hearts as it was the community who voted for us.
All at WEB would like to take this opportunity to say how very thankful we are for the support we have received from all our funders. As this supported us to operate and serve those in most in need throughout the most difficult of times throughout this whole pandemic.
**Thank You!**
7
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
The Directors/Trustees are appointed from nominations made to the Annual general Meeting.
## **The Charity's organisational structure**
Bankers CAF Bank, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ Accountants APH Accountants Ltd. 259 Wallasey Village, Wallasey, Merseyside, CH45 3LR
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2021**_
The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
Unrestricted Revenue Funds available for the
general purposes of the charity
**Net income**|**2021**
**£**
85,922
103,954
109,304
213,258|**2020**
**£**
43,153
62,213
65,121
127,334|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2021 .**_
The Trustees are content with the financial position of the Charity and intend to continue to develop the existing activities. The Charity has increased its funding from providers during the current year as was expected, with sustained funding anticipated in the following year. The Charity had total incoming resources of £341,663 (2020: £220,819) and resources expended of £255,741 (2020: £177,666), which has resulted in a net surplus of £85,922 (2020: £43,153). There were no 'other recognised gains and losses' in 2021 or 2020.
The Balance Sheet has, as a result of the above, seen an increase in total funds to £213,256 (2020: £127,334) of which £103,953 are unrestricted and £109,303 restricted.
The Directors/Trustees take the view that the incoming resources in the foreseeable future will finance the anticipated ordinary activities of the Charity
8
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## _**Policies on reserves.**_
The Trustees have reviewed the Reserves of the Charity. The Charity is dependent on Grant Income to provide its services and this income is inevitably subject to fluctuation.
In order to provide for possible delays in obtaining adequate funding and to maintain services at their present level, the Trustees consider that they should retain, in Unrestricted Income Funds, sufficient resources to meet four months expenditure.
Based on the Accounts to 31st March 2021, this would require reserves of £88,167. Unrestricted Income Funds at 31st March 2021 were £103,953. Therefore the Trustees believe that the level of reserves at the year end are sufficient to cover any unforeseen shortfalls in restrcited funding levels should they ever arise.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
PAUL WHITE
Member of Chartered Management Accountant
APH Accountants Ltd 259 Wallasey Village Wallasey Merseyside CH45 3LR
9
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material
departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
10
## **Women's Enterprising Breakthrough**
Company Registration Number - 03036531
## **Trustees' Annual Report for the year ended 31 March 2021**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 14 to 34. The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102,
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 2 July 2021.
Gaynor Williams Gaynor Williams (Sep 23, 2021 14:19 GMT+1)
GAYNOR WILLIAMS Director and Trustee
11
## **Women's Enterprising Breakthrough**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2021**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 14 to 34 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 20.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 10, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Management Accountant, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
12
## **Women's Enterprising Breakthrough**
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 March 2021 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Management Accountant;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
**Signed:-**
PAUL WHITE - Independent Examiner
Chartered Management Accountant
APH Accountants Ltd 259 Wallasey Village Wallasey Merseyside CH45 3LR
This report was signed on 2 July 2021
13
## **Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2021**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
8,508
Charitable activities
A2
38,000
Investments
A4
-
**Total income**
**A**
**46,508**
**Expenditure on:**
Charitable activities
B2
13,528
**Total expenditure**
**B**
**13,528**
**Net income for the year**
**32,980**
**Net income after transfers**
**A-B-C**
**41,740**
**41,740**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
62,213
**Total funds carried forward**
**103,953**
**Net movement in funds**
**SORP**
**Ref**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
295,155
-
**295,155**
242,213
**242,213**
**52,942**
**44,182**
**44,182**
65,121
**109,303**|**Current year**
**Total Funds**
**2021**
**£**
**8,508**
**333,155**
**-**
**341,663**
**255,741**
**255,741**
**85,922**
**85,922**
**85,922**
**127,334**
**213,256**|**Prior Year**
**Total Funds**
**2020**
**£**
8,053
212,749
17
**220,819**
177,666
**177,666**
**43,153**
**43,153**
**43,153**
84,181
**127,334**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
## **The notes attached on pages 20 to 34 form an integral part of these accounts.**
14
## **Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2021**
## **Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activiti
B3
Other taxation
B3
**Total expenditure**
**B**
B4
**Net income for the year**
**Transfers between funds**
**C**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**SORP**
**Ref**
**Net movement in funds**|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
8,053
14,620
-
17
-
22,690
-
23,270
-
-
-
**23,270**
(580)
-
**(580)**
62,793
**62,213**
|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
198,129
-
-
-
-
198,129
-
136,303
-
-
-
-
**136,303**
61,826
-
**61,826**
21,388
**83,214**|**Prior Year**
**Total Funds**
**2020**
**£**
**8,053**
**212,749**
**-**
**17**
**-**
**220,819**
**-**
**177,666**
**-**
**-**
**-**
**177,666**
43,153
**-**
**43,153**
**84,181**
**127,334**|
|---|---|---|---|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
## **The notes attached on pages 20 to 34 form an integral part of these accounts.**
15
## **Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2021**
## **Women's Enterprising Breakthrough - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
Resources applied on functional fixed assets
Other applications of funds
**Net resources available to fund charitable activities**|**2021**
**£**
85,922
(9,337)
-
**76,585**|**2020**
**£**
43,153
-
-
**43,153**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 20 to 34 form an integral part of these accounts.**
## **Movements in revenue and capital funds for the year ended 31 March 2021**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2021**
**£**
Accumulated funds brought forward
62,213
32,980
**95,193**
**Closing revenue funds**
**103,953**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2021**
**£**
Revenue accumulated funds
103,953
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2021**
**£**
65,121
52,942
**118,063**
**109,303**
**Restricted**
**Funds**
**2021**
**£**
109,303|**Total**
**Funds**
**2021**
**£**
127,334
85,922
**213,256**
**213,256**
**Total**
**Funds**
**2021**
**£**
**213,256**|**Last year**
**Total Funds**
**2020**
**£**
**84,181**
43,153
**127,334**
**127,334**
**Last Year**
**Total Funds**
**2020**
**£**
127,334|
|---|---|---|---|
**The notes attached on pages 20 to 34 form an integral part of these accounts.**
16
## **Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2021**
## **Women's Enterprising Breakthrough Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Governance costs
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2021**
**£**
341,663
-
**341,663**
**341,663**
246,833
2,238
6,668
**255,739**
**85,924**
-
**85,924**
**85,924**|**2020**
**£**
220,802
17
**220,819**
**220,819**
170,998
-
6,668
**177,666**
**43,153**
-
**43,153**
**43,153**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
**The notes attached on pages 20 to 34 form an integral part of these accounts.**
17
## **Women's Enterprising Breakthrough - Balance Sheet as at 31 March 2021**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2021**||**2020**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|11|A2||7,099||-|
|**Current assets**||B|||||
|Debtors|12|B2|31,029||51,001||
|Cash at bank and in hand||B4|283,758||123,489||
|**Total current assets**|||314,787||174,490||
|**Creditors: amounts falling due within**|||||||
|**one year**|13|C1|(108,630)||(47,156)||
|**Net current assets**||||206,157||127,334|
|**The total net assets of the charity**||||**213,256**||**127,334**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|19|D2|109,303||65,121||
|**Unrestricted Funds**||||109,303||65,121|
|Unrestricted Revenue Funds|19|D3|103,953||62,213||
|**Designated Funds**||||103,953||62,213|
|**Total charity funds**||||**213,256**||**127,334**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 13.
18
## **Women's Enterprising Breakthrough - Balance Sheet as at 31 March 2021**
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## Gaynor Williams
Gaynor Williams (Sep 23, 2021 14:19 GMT+1)
## **GAYNOR WILLIAMS**
Trustee
Approved by the board of trustees on 2 July 2021
**The notes attached on pages 20 to 34 form an integral part of these accounts.**
19
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
The charitable activities are entirely dependent on continuing grant funding and voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods to 31 March 2022, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## **Risks and future assumptions**
The Charity is a public benefit entity. The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to manage those risks.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value of funding and donated income received by the Charity for use in the relevant period.
## **Categories of Income**
**Grant Funding** is received from grant funders and recognised in the SOFA in the relevent period, dependent on the nature and restrictions imposed by the funder.
**General donations** are regonised in the SOFA in the periodin which they are received.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
20
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers and this is described more fully in Note6.
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Furniture and equipment
20 and 25 % straight line
A regular annual review of the likelihood of asset impairment is undertaken.
21
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are measured at the value of the financial obligation at the balance sheet date.
## **Cash and bank balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments to the Charity's position or performance.
22
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|2,238|-|
|Pension costs|3,409|2,300|
## **6 The contribution of volunteers**
The charity depends on the support of its volunteers, which is much appreciated. The arrangements with volunteers are difficult to value precisely in monetary terms and have not been recognised in the Statement of Financial Activities. The volunteers and the Charity accept and agree that no contract of employment is created by these arrangements.
## **7 Staff costs and emoluments**
|**_Salary costs_**
**2021**
**£**
Gross Salaries excluding trustees and key management personnel
171,359
Employer's National Insurance for all staff
9,115
Employer's operating costs of defined
contribution pension schemes
3,409
**Total salaries, wages and related costs**
**183,883**
The estimated full time equivalent number of all staff employed in the year was
**8**
**_The estimated equivalent number of full time staff deployed in different activities in the year was:-_**
Engaged on charitable activities
8
**_The estimated full time equivalent number of all staff employed as above_**
**8**|**2020**
**£**
121,785
6,002
2,300
**130,087**
**8**
8
**8**|
|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **8 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilities and assets associated with the scheme are shown under debtors and creditors
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
23
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **9 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
## **10 Deferred income - Restricted funds**
|**_Current Year_**
Tudor Trust
Liverpool One Foundation
Community Matters
National Lottery - main grant
John Moores Foundation
**Total**
**These deferrals are included in creditors**
**_Prior Year_**
Tudor Trust
Liverpool One Foundation
John Moores Foundation
**Total**
**These deferrals are included in creditors**|**Opening**
**Deferrals**
**£**
15,000
15,000
-
-
2,500
32,500
**Opening**
**Deferrals**
**£**
-
-
-
-|**Released**
**from prior**
**years**
**£**
-
-
-
-
(2,500)
(2,500)
**Released**
**from prior**
**years**
**£**
-
-
-
-|**Received**
**less released**
**in year**
**£**
15,000
-
15,000
25,328
-
55,328
**2021**
**£**
85,328
**Received**
**less released**
**in year**
**£**
15,000
15,000
2,500
32,500
**2020**
**£**
32,500|**Deferred**
**at year end**
**£**
30,000
15,000
15,000
25,328
-
85,328
**2020**
**£**
32,500
**Deferred**
**at year end**
**£**
15,000
15,000
2,500
32,500
**2019**
**£**
-|
|---|---|---|---|---|
The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity .
24
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **11 Tangible fixed assets**
|**_Current Year_**
**Cost**
At 1 April 2020
Additions
**At 31 March 2021**
**Depreciation**
At 1 April 2020
Charge for the year
**At 31 March 2021**
**Net book value**
**At 31 March 2021**
**_Prior Year_**
**Cost**
01 April 2019
**31 March 2020**
**Depreciation**
01 April 2019
**31 March 2020**
**Net book value**|**Land and**
**Buildings**
£
-
-
**-**
-
-
**-**
**-**
**Land and**
**Buildings**
£
-
**-**
-
**-**|**Furniture**
**and**
**Equipment**
£
20,161
9,337
**29,498**
20,161
2,238
**22,399**
**7,099**
**Furniture**
**and**
**Equipment**
£
20,161
**20,161**
20,161
**20,161**|**Motor**
**Vehicles**
£
-
-
**-**
-
-
**-**
**-**
**Motor**
**Vehicles**
£
-
**-**
-
**-**|**Total**
£
20,161
9,337
**29,498**
20,161
2,238
**22,399**
**7,099**
**Total**
£
20,161
**20,161**
20,161
**20,161**|
|---|---|---|---|---|
All assets are used for direct charitable purposes.
25
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **12 Debtors**
|Prepayments and accrued income
Other debtors
**13 Creditors: amounts falling due within one year**
Trade creditors
Accruals
Deferred Income - Restricted funds
PAYE, NIC VAT and other taxes
Other creditors|**2021**
**£**
-
31,029
**31,029**
**2021**
**£**
9,013
1,500
85,328
11,993
793
**108,627**|**2020**
**£**
14,972
36,029
**51,001**
**2020**
**£**
8,041
1,500
32,500
5,019
96
**47,156**|
|---|---|---|
## **14 Loans to trustees included in debtors**
There are no loans to trustes included in Debtors.
## **15 Guarantees made by the charity on behalf of trustees**
There are no guarentees made by the Charity on behalf of trustees.
## **16 Income and Expenditure account summary**
|**Income and Expenditure account summary**
**At 1 April 2020**
Surplus after tax for the year
**At 31 March 2021**|**2021**
**£**
127,334
85,924
**213,258**|**2020**
**£**
84,181
43,153
**127,334**|
|---|---|---|
## **17 No related party transactions**
There were no transactions with related parties in the year.
26
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **18 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2021**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2020**
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
7,099
205,483
(108,630)
**103,952**
**Unrestricted**
**funds**
**£**
109,369
(47,156)
**62,213**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
**-**|**Restricted**
**funds**
**£**
-
109,304
-
**109,304**
**Restricted**
**funds**
**£**
65,121
-
**65,121**|**Total**
**Funds**
**£**
**7,099**
**314,787**
**(108,630)**
**213,256**
**Total**
**Funds**
**£**
**174,490**
**(47,156)**
**127,334**|
|---|---|---|---|---|
## **19 Change in total funds over the year as shown in Note 18 , analysed by individual funds**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**Total unrestricted and designated funds**
**_Restricted funds:-_**
BBC Children In Need - main grant
Police Crime Prevention
WBC Community Matters
Awards For All
National Lottery - main grant
BBC Children in need - small grant
Sundry other funds
**Total restricted funds**
**Total charity funds**|**Funds brought**
**forward from**
**2020**
**£**
62,213
**62,213**
6,120
416
19,085
9,800
26,432
3,268
-
**65,121**
**127,334**|**Movement in**
**funds in 2021**
**See Note 20**
**£**
32,980
**32,980**
6,986
(416)
7,992
(9,800)
25,821
8,460
5,139
**52,942**
**85,922**|**See Note 0**
**£**
**8,760**
**8,760**
-
-
-
-
-
-
-
**(8,760)**
**-**
**Transfers**
**between**
**funds in 2021**|**Funds carried**
**forward to**
**2022**
**£**
**103,953**
**103,953**
**13,106**
**-**
**27,077**
**-**
**52,253**
**11,728**
**5,139**
**109,303**
**213,256**|
|---|---|---|---|---|
27
## **Women's Enterprising Breakthrough**
## **Notes to the Accounts for the year ended 31 March 2021**
## **20 Analysis of movements in funds over the year as shown in Note 19**
|**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
**_Restricted funds:-_**
BBC Children In Need - main grant
Police Crime Prevention
WBC Community Matters
Awards For All
Morgan Foundation
National Lottery - main grant
John Moores Foundation
Tudor trust
BBC Children in need - small grant
Sundry other funds|**Income**
**2021**
**£**
46,508
33,067
15,000
39,925
-
39,945
53,134
2,500
17,000
12,500
82,084
**341,663**|**Expenditure**
**2021**
**£**
(13,528)
(26,081)
(15,416)
(31,933)
(9,800)
(39,945)
(27,313)
(2,500)
(17,000)
(4,040)
(76,945)
**(255,741)**|**Other**
**Gains &**
**Losses**
**2021**
**£**
-
-
-
-
-
-
-
-
-
-
-
**-**|**Movement**
**in funds**
**2021**
**£**
**32,980**
**6,986**
**(416)**
**7,992**
**(9,800)**
**-**
**25,821**
**-**
**-**
**8,460**
**5,139**
**85,922**|
|---|---|---|---|---|
Gains and losses are detailed in notes 0,0, 0, 0 and 0
## **21 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:-**_
Restricted Fixed Asset Funds
Restricted Revaluation Reserve
The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. This fund represents the restricted surplus arising on the revaluation of the charity's assets.
-
## **22 Ultimate controlling party**
The charity is under the control of its legal members.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £1 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
28
## **Women's Enterprising Breakthrough**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
> **23 Donations, Grants and Legacies**
|**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
|**Donations and gifts from individuals**
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
Voluntary income- Donations etc.
**Total donations and gifts from**
**individuals**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
8,508
**8,508**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**8,508**
**8,508**|**Prior Year**
**Total Funds**
**2020**
**£**
8,053
**8,053**
**8,053**|
||||||
||**8,508**|**-**|**8,508**||
29
## **Women's Enterprising Breakthrough**
## **Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**Charitable activities**
**Charitable activities - Prior Year analysis**
**Prior Year**
**Total Charitable activities**
Burbobank
Covid -19 funding
John Moores foundation
Morgan Foundation
National Lottery - main grant
Other funders
BBC Children in Need - small grant
WBC Community Matters
WEB Social Enterprises Ltd
Awards for All
Auger
Tudor Trust
Police Crime Prevention
BBC Children in Need - main grant|**Current year**
**Funds**
**2021**
**£**
-
15,000
-
-
-
12,000
-
-
-
-
-
-
10,000
1,000
**38,000**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**14,620**|**Current year**
**Funds**
**2021**
**£**
33,067
-
39,925
-
-
-
39,945
53,134
2,500
17,000
-
12,500
84,622
12,462
**295,155**
**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
**198,129**|**Current year**
**Total Funds**
**2021**
**£**
**33,067**
**15,000**
**39,925**
**-**
**-**
**12,000**
**39,945**
**53,134**
**2,500**
**17,000**
**-**
**12,500**
**94,622**
**13,462**
**333,155**
**Prior Year**
**Total Funds**
**2020**
**£**
**212,749**|**Prior Year**
**Total Funds**
**2020**
**£**
32,106
10,000
59,887
9,800
750
13,870
13,333
29,378
2,500
15,000
16,125
10,000
-
-
**212,749**|
|---|---|---|---|---|
30
## **Women's Enterprising Breakthrough**
## **Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**Total Charitable income from funders:-**
**_Prior year_**
**Prior Year - Income from funders**
**24**
**_Current year_**
Income from funders
**Total from charitable activities**
**A2**
**Current year - income from funders**
**Total Income from charitable activities**|**Unrestricted**
**Funds**
**2021**
**£**
**38,000**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
**14,620**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
38,000
**38,000**|**Restricted**
**Funds**
**2021**
**£**
**295,155**
**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
**198,129**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
295,155
**295,155**|**Total Funds**
**2021**
**£**
**333,155**
**Prior Year**
**Total Funds**
**2020**
**£**
**212,749**
**Current year**
**Total Funds**
**2021**
**£**
**333,155**
**333,155**|**Prior Year**
**Total Funds**
**2020**
**£**
**212,749**
**Prior Year**
**Total Funds**
**2020**
**£**
212,749
**212,749**|
|---|---|---|---|---|
## **Income from charitable activities - Prior Year analysis**
|**_Prior year_**
Total income from charitable trading
Income from funders|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
-
14,620
**14,620**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
-
198,129
**198,129**|**Prior Year**
**Total Funds**
**2020**
**£**
-
212,749
**212,749**|
|---|---|---|---|
31
## **Women's Enterprising Breakthrough**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **25 Investment income**
|Bank Interest Receivable
**Total investment income**
**A4**|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
**-**|**Current year**
**Total Funds**
**2021**
**£**
**-**
**-**|**Prior Year**
**Total Funds**
**2020**
**£**
17
**17**|
|---|---|---|---|---|
## **26 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**B2a**
Refreshments and miscellaneous
Temporary Staff - Charitable Activities
Marketing and advertising of charitable
services
Insurance
Repairs, renewals and computer costs
Travel and Subsistence - Charitable
Activities
Centre activities
Defined contribution pension costs -
charitable activities
Volunteer training and expenses
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Consultancy and professional fees
Rent, heat, light and water
Telephone, postage and stationery|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
4,846
3,409
2,077
1,164
23
-
1,301
-
-
(456)
396
307
-
**13,067**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
157,186
4,269
-
12,096
-
608
11,226
2,534
-
5,667
23,588
15,277
450
798
**233,699**|**Current year**
**Total Funds**
**2021**
**£**
**157,186**
**9,115**
**3,409**
**14,173**
**1,164**
**630**
**11,226**
**3,835**
**-**
**5,667**
**23,132**
**15,672**
**757**
**798**
**246,764**|**Prior Year**
**Total Funds**
**2020**
**£**
**113,224**
**6,002**
**2,300**
**8,561**
**1,759**
**-**
**13,665**
**392**
**250**
**2,351**
**11,661**
**9,761**
**756**
**256**
**170,938**|
|---|---|---|---|---|
32
## **Women's Enterprising Breakthrough**
## **Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
|**_Prior Year_**
**Total direct spending**
**B2a**
**27**
**_Current Year_**
**_Financial costs_**
**Support costs before reallocation**
**Total support costs - Current Year**
Depreciation & Amortisation in total for
Travel and Subsistence - Charitable
Activities
**Support costs for charitable activities**
Insurance
Volunteer training and expenses
Employers' NI - Charitable activities
Defined contribution pension costs -
charitable activities
Gross wages and salaries - charitable
activities
Temporary Staff - Charitable Activities
Bank charges|**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
872
5,002
1,976
-
1,620
308
306
**16,662**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
69
392
**461**
**461**|**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
112,352
1,000
324
8,561
139
13,357
450
**136,183**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
-
1,846
**1,846**
**1,846**|**Prior Year**
**Total Funds**
**2020**
**£**
**113,224**
**6,002**
**2,300**
**8,561**
**1,759**
**13,665**
**756**
**170,938**
**Current year**
**Total Funds**
**2021**
**£**
**69**
**2,238**
**2,307**
**2,307**|**Prior Year**
**Total Funds**
**2020**
**£**
**60**
**-**
**60**
**60**|
|---|---|---|---|---|
33
## **Women's Enterprising Breakthrough**
**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015**
## **28 Other Expenditure - Governance costs**
|**_Current Year_**
Independent Examiner's fees
Salaries
Accountancy fees
Postage, stationery and
telephone
**Total Governance costs**
**_Prior Year_**
**Total Governance costs**
**29 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total support costs
**B2d**
Total Governance costs
**B2e**
**Total charitable expenditure**
**B2**
Accountancy fees|**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
-
-
-
-
**-**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
2,648
**6,548**
**Current year**
**Unrestricted**
**Funds**
**2021**
**£**
13,067
461
-
**13,528**
**Prior Year**
**Unrestricted**
**Funds**
**2020**
**£**
16,662
60
6,548
**23,270**|**Current year**
**Restricted**
**Funds**
**2021**
**£**
400
3,300
2,768
200
**6,668**
**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
120
**120**
**Current year**
**Restricted**
**Funds**
**2021**
**£**
233,699
1,846
6,668
**242,213**
**Prior Year**
**Restricted**
**Funds**
**2020**
**£**
136,183
-
120
**136,303**|**Current year**
**Total Funds**
**2021**
**£**
**400**
**3,300**
**2,768**
**200**
**6,668**
**Prior Year**
**Total Funds**
**2020**
**£**
**2,768**
**6,668**
**Current year**
**Total Funds**
**2021**
**£**
**246,764**
**2,307**
**6,668**
**255,739**
**Prior Year**
**Total Funds**
**2020**
**£**
**170,938**
**60**
**6,668**
**177,666**|**Prior Year**
**Total Funds**
**2020**
**£**
**400**
**3,300**
**2,768**
**200**
**6,668**
**Prior Year**
**Total Funds**
**2020**
**£**
**170,938**
**60**
**6,668**
**177,666**|
|---|---|---|---|---|
34
## **Women's Enterprising Breakthrough**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2021**
_**This analysis is classsified by activity and not by conventional nominal descriptions.**_
|**30 Analysis of income by activity**
**SOFA ref**
**_Summary of Total Income, including the items above_**
Charitable activities
**A2**
Donations & Legacies
**A1**
Investment income
**A4**
**Total income as shown in the SOFA**
**A**
**_Categories of income_**
Income from exchange transactions
**Income from charitable activities**
**_Balance still to be analysed- all entries on this row should be nil_**
**_when the analysis is complete. Then reevaluate autohide to display_**
**_the results_**
**Activity**|**2021**
**£**
333,155
333,155
8,508
-
**341,663**
341,663|**2020**
**-**
**212,749**
212,749
8,053
17
**220,819**
220,819|
|---|---|---|
**Total income :-Your analysis agrees to DetailPL2. This row will autohide if not relevant**
**The totals agree to the category analysis - This row will autohide if not relevant**
**31 Analysis of charitable expenditure by activity**
## **Activity**
## **Summary of charitable costs by activity**
|||**Direct**|**Support**|**Grant**|||
|---|---|---|---|---|---|---|
|||**costs**|**costs**|**funding of**|**Total**|**Total**|
|||||**activities**|||
|||**2021**|**2021**|**2021**|**2021**|**2020**|
|||**£**|**£**|**£**|**£**|**£**|
|Total|Governance costs as detailed in||||||
|Note|28|-|6,668|-|6,668|6,668|
|**_The_**|**_comparative figures in this row have not yet_**||**_been correct_**|**_ly analysed:-_**||**170,998**|
_**The comparative figures in this row have not yet been correctly analysed:-**_
_**DELETE THIS TEXT TO AUTOHIDE -The activity areas below have not been fully analysed if there is a figure in any column - go to the relevant part of the analysis, using the link**_
**A1. Expenditure on charitable activities directly attributable to activities**
**246,765**
35
## **Women's Enterprising Breakthrough**
## **Activity analysis of Income and expenditure for the for the year ended 31 March 2021**
|**B6. Financial costs**
**2,307**
**-**
**6,668**
**-**
**255,740**
The basis of allocation of costs between activities is described under accounting policies
The breakdown of this expenditure by type of spending (ie nominal classification) is detailed in note 29
**Analysis of support and governance costs by charitable activities**
**Governance**
**Finance**
**Human**
**Other**
**Activity**
**Resources**
**Overheads**
6,668
-
-
-
**Total charitable expenditure**
**_Still to be analysed. After analysis_**
**_Then reevaluate autohide to display_**
**_the results_**|**177,666**
**Total**
6,668|
|---|---|
## **32 Analysis of non charitable expenditure by activity**
## **Activity**
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of fundraising events, then do so here. **If you delete this text, the row will autohide**
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
**If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide**
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
## **If the non charitable expenditure note has hidden, then the text in this row and the row below should be deleted and autohide should be re-evaluated**
If you want to enter a narrative description of the non charitable activity above, then do so here. If you delete this text, the row will autohide
36
## **Women's Enterprising Breakthrough**
|**Activity analysis of Income and expenditure for the for the year ended 31 March 2021**
**_Governance costs_**
**Governance**
**costs**
**2021**
**0**
Other Expenditure - Governance costs as detailed in Note 28
6,668|**Governance**
**costs**
**2020**
**£**
6,668|
|---|---|
The breakdown of this expenditure by type of spending (ie by nominal classification and by fund) is detailed in note 0
37