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2024-03-31-accounts

Company Registration Number - 03036531

The Charity Registration Number is :- 1045403

Women's Enterprising Breakthrough

Report and Accounts

31 March 2024

Women's Enterprising Breakthrough

Report and accounts for the year ended 31 March 2024

Contents

Page
Charity information 1
Trustees' Annual Report 1
Statement of directors' responsibilities 11
Independent Examiner's Report 13
Funds Statements:-
Statement of Financial Activities 15
Statement of Financial Activities - Prior Year statement 16
Movements in funds 17
Revenue Funds 17
Income and Expenditure account 18
Balance sheet 19
Notes to the accounts 21

Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

The Trustees present their Report and Accounts for the year ended 31 March 2024, 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.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

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 Lesley Woods Jacqueline Howe Jane Graham

The following persons served as Trustees during the year ended 31 March 2024 :-

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.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

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.

Whilst this has been a particularly difficult year for WEB Merseyside both personally (due to a massive reduction of our staff team) with several grant funds ending, which has impacted our staff and services financially. WEB has also been hit by the cost of living crisis as has many other small charities; and competition for funding has never been fiercer.

However; as Chair of the organisation, I am extremely proud of the support that our team of staff, volunteers and trustees have provided for individuals and families who are impacted the most by this cost of living crisis. I am especially proud of the resilience of our staff and volunteers who have rallied together and supported each other through the difficulties of radically downsizing our staff team.

Despite the huge cuts in staffing; we have managed to reach a staggering amount of individuals providing them with a range of vital services and support for their mental health and well being. With the support from Wirral Borough Council Household Support Fund we have also kept families provided with vital food hampers and hygiene hampers easing the strain on their mental health. Through the range of mental health support services that we provide those who use our service users regularly inform us that

‘they literally wouldn’t be alive without WEB’s support’.

Whilst this is a very sad state of affairs that so many individuals and families are in crisis and can feel this way, unfortunately the economic landscape is impacting negatively on the mental health and well being of more individuals and families than ever before. WEB is extremely grateful for the support of all our funders which has allowed us to be there providing much needed support for our community in the most desperate of times.

Within this financial year WEB has supported a total of 746 individuals: providing a mixture of 1-1 and group support to 602 individuals. WEB further provided telephone support & signposting to a further 144 individuals.

men, 1 adult identified as non binary)

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

COLLABORATION & JOINT PARTNERSHIP WORKING

Family Toolbox Alliance : WEB is at the beginning of year 3 of 5years of WBC ‘Family Toolbox’ Alliance contract. WEB is absolutely delighted to be part of all the positive changes taking place with ‘early help interventions’ for families in Wirral, and pleased to be able to share just a few of the achievements from Year 2. Just one of these being that the additional funding brought into Wirral by Alliance Partner organisations this year to fund their services is a massive : £1,084, 415

Family Toolbox Alliance: Achievements Year 2 :

Within our 2nd year as an Alliance, we have managed to reach and support a massive 8916 beneficiaries (5032 children, and 3884 parents). Ward data shows that Alliance partners continue to reach families from more economically challenged communities, with the greatest number living in Birkenhead 43%, Wallasey 30%, Wirral West 11%, and Wirral South 16%.

The most popular search on Family Toolbox website was for support around: 1. Parenting Support 2. Development & Play, 3. Child’s Behaviour 4. Sleep, 5.Parental Mental Health.

Following support from Family Toolbox Alliance Services:

•87% of families said that they felt more confident and/or resilient to trust their decisions

•86% felt less isolated and/or felt that they had support when they needed it

•88% Felt they knew where to turn to if they needed more or different support

•87% felt equipped to manage their family’s/and or child’s needs

•88% understood ways in which they could support their child.

WEB & Cradle to Career: (C2C ): WEB continues to be involved in the North Birkenhead Cradle to Career initiative since its inception. 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. In 2022’ WEB was successful with a tender from C2C for delivering ‘trauma informed practise training’ for professionals from MDT teams. MDT Staff who had completed their training stated that they would like more training, if possible, delivered by WEB staff. WEB have since been commissioned to deliver further training for professionals from the MDT

Professionals Training MDT Team : C2C MDT team had requested; ‘Professional, Emotional Boundaries and Facilitation Training’ as they felt that they would like to build up their confidence in facilitating group training and being able to manage ‘difficult situations’ or manage ‘challenging behaviour’ appropriately. So in conjunction with C2C and MDT requests, WEB designed and delivered a 30hr programme for MDT staff. This training was very well received and we received lots of positive feedback on how it had impacted upon professionals working practises, just a small sample of evaluation comments stated as below: “It has made me more aware of how I interact with my clients, and I am sharing the ideas and knowledge that I have gained. I also promote WEB and it’s amazing courses to my clients and can give first hand experience of what they have done for me”.

Cradle To Career: Trauma Recovery Programmes- Service Users: WEB were also commissioned to deliver some Trauma Recovery Training programmes for service users impacted by a wide variety of trauma; the majority of referrals were from MDT team and we delivered to a group of 7 women and a group of 7 men who had been through trauma, and either Child Protection process or were in child in need process. This was quite complex and emotional training programme to deliver due to the complexities of need. However the impact felt by participants was extremely humbling for us to hear. A small sample of feedback as below: “I would recommend this course, it's very therapeutic to people if they are willing to work on themselves.. The groupwork is both challenging and beneficial”.

“Learning about the brain functions, and how we can heal ourselves with the right methods, and that trauma doesn’t have to be a permanent thing in life”.

WEB is really proud of the training that our team have delivered to parents and carers, and proud of the differences and impact we are making for children and families within our communities.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

SEND Collaboration: WEB, Koala NW, Equillibrium & Positivtree :

Following on from our Diversity + programme last year which was funded by Cradle 2 Career to support SEND needs. Our partnership work has grown and Koala NW, Equilibrium, Positivtree and WEB Merseyside – came together to apply to the Cradle 2 Career Collaboration Fund. The success of our application has enabled us to form a new partnership and introduce our SEND Collaboration

Through a collaboration of our 4 organisations we wanted to deliver a project that ensures that every family living in the north end with a child/ren with additional needs has a support network they can turn to. A collaboration that offers a range of support for parents to provide emotional and wellbeing support as well as coping strategies and fun activities for both parents and children in the north end.

Project Aims: was to support Families with a child with a Special Educational Need and Disability (SEND) who live in North Birkenhead and/or go to school there; and to support families to:

-Reduce isolation/feel less lonely

-Improve parental mental health and wellbeing

-Provide fun stimulating activities for children aged 0-11 years

Our project also met the aims of Collaboration Fund and some of the aims of the 10-Part Childhood Offer.

WEB have delivered 45 sessions to our Diversity Plus group , (support group for mums of children with SEND (special educational needs disabilities) a total of 15 women have regularly accessed this weekly group support over the past year.

Mental Health Collaboration: WEB Merseyside and Birkenhead Sings collaborated together to create a choir; the aim to improve mental health and well being. WEB hosted the space and advertised out to our women’s groups and Birkenhead Sings facilitated the group Choir. The women chose to name the group ‘Mindful Voices Choir’ the programme was 10 weeks long and was a small but very well attended choir which served its purpose well; and received lovely feedback from the women who attended, who wished we could have extended the programme.

WEB Collaboration Work with: Wirral Borough Council: Home School Team: WEB was commissioned to work with WBC Home School Team to develop and deliver a 3-way approach to working with trauma.

•1 to parents of teenagers not in education (P2MP for adults 30hr programme delivered 3hrs per x 10wks) •1 to WBC staff who work with young people to support their integration back into schools (Intro to Counselling Skills & Personal Development Prog-30hrs delivered 3hrs per week x 10wks)

The People Tree Programme -for teenagers- delivery of this programme started in February 2023-August 2023 working with 7 boys group from home school, this went really well with the boys fully engaging in the programme and building up trust with WEB staff and coming out of their comfort zone, trying new activities, and engaging with the emotional health and well being programme.

Pathways 2MPowerment : for parents started after half term first week in March and parents engaged really well and enjoyed the learning and the importance of putting in good emotional boundaries into place with their children.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

Introduction to counselling skills & Personal Development Training: Unfortunately the staff from home school had difficulty committing to training dates for their staff team but they managed to attend 1.5 days of training as opposed to the 30hrs that was agreed upon. However the team informed us that they benefitted greatly from the training they received from WEB; a few comments from staff evaluations stated that they: “ Loved the way the room was set up- nurturing environment. That everyone could contribute to the rules. That the leaders of the course were in the circle on the same level and joined in with the exercises”

“Excellent! Would like this periodically moving forward thank you so much!”

We also had a wealth of positive feedback from parents re: our 3 way approach and below are a small sample of examples, one parent said:

“ I feel my own behaviour at home is calmer and more regulated and as a result, this is having a positive impact on my son and his behaviour too. I feel I handle things better”.

Another parent fedback that:

“I am still surprised that he attended the group and kept going. I feel really proud of him as didn’t think he would. ”

Another parent commented about her child:

“ He loves going to the group each week which for him is massive as he rarely attends school”.

WEB team were really excited to be part of and deliver this pilot programme and this innovative way of working with the Local Authority.

Men Too Charity & WEB Collaboration: Caring Dads Programme: WEB worked together in joint partnership to deliver Domestic Abuse Programme for Men. As both charities have staff who are trained and licensed ‘Caring Dads ’ facilitators we decided to utilise the skills of both trainers by delivering the The Caring Dads programme. This is a CBT programme designed to increase fathers’ awareness as to the wellbeing and safety of their children, build capacity for the application of child-centered fathering and promote respectful co-parenting with children’s mothers. This is a national program originating in Canada (33-hour programme, run over 17 weeks, or 11 weeks re: group preference). This is a service open to men who voluntarily wish to take part. This was the 2nd delivery of WEB’s contracted programme -(Wirral Borough Council funded). The client group WEB/Men Too worked with on this programme was a small (6 each programme) but very diverse group with multiple, complex and neurodiverse needs.

Collaboration Work-Vauxhall Law Centre & WEB:

WEB Merseyside: has been part of a pilot project in which Vauxhall Law Centre worked with several of our clients; providing them with guidance and benefits advice. The feedback that we received from our clients from engaging with Vauxhall Law Centre was very positive, they felt listened to, understood, and felt supported by Vauxhall Law Centre staff. Unfortunately, the demand for appointments outweighed the number of available appointments during this pilot period, showing clear evidence of need.

Collaboration: WEB & Wirral Borough Council’s Household Support Fund:

With support from WBC Houshold Support Fund WEB has managed to provide a total of 350 hampers to individuals/families in need. All of this practical support has been gratefully received by our service users as many of them have been suffering badly with their mental health due to the pressures of the cost of living crisis. Within this period WEB had several direct ‘emergency requests’ for food support from families in need; and were able to assist these families with ‘emergency food hampers’ which they informed us ‘helped them massively’ and that they ‘were very grateful for the support’. Whilst it is very sad and difficult for WEB to receive these calls, we are extremely grateful to WBC household support fund which has enabled us to meet these critical needs for families in our community.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

Women’s Services:

This past year has been a very difficult year with WEB having to reduce staffing hours, and the ending of staff contracts when grant funding ended; resulting in WEB having to cease unfunded weekly support groups. WEB had been funding women’s service from ‘unrestricted funding’ for over 12mths before we made the difficult decision to close some of these much needed women’s services whilst we worked on securing future funding. Prior to our having to cease our weekly ‘Sunshine & Soul Food Prescriptions’ for women. WEB had managed to host a total of 75 x weekly sessions, this included Blossom Group, Sanctuary, Wildflower a Choir group and an additional Crochet Group. These small weekly therapeutic support groups were regularly attended by a total of 156 individual women. Adult Counselling Service: WEB’s counselling services has also suffered from our reduction in staffing levels; as we have had to reduce the number of volunteer induction training programmes we delivered due to limited resources. However, our counselling manager has worked hard and been able to facilitate a total of 958 x 1-1 therapeutic counselling appointments in the past 12months WEB has seen an increase in the number of men’s counselling appointments that we provide; with women attending 585 appointments and men attending 373 appointments . TRAINING: Commissioned Trauma Informed Training for: Professionals WEB is delighted that through word of mouth recommendations; WEB has expanded its training delivery from Merseyside to across West Cheshire for its training programmes for Professionals. As such WEB has managed to provide training for a total of 76 professionals across 34 organisations within this time period. Youth Services Youth Groups The landscape of our youth groups has massively changed over the last couple of years; whereas once we mostly provided support to local young people with varied and disadvantaged backgrounds as well as complex needs. We have found that the number of referrals we have received for support around anxiety, mental health and/or neurodiverse needs and suicide ideation has increased massively as has the complexity of those needs due to dual diagnosis and often the impact of trauma. There is a huge gap in services and not enough support available to meet these needs, due to the complexities of managing and safeguarding especially around suicide ideation in the young people accessing. As such; in order to safeguard and to meet these needs we have had to reduce the size of the groups we support to adequately support those complexities of needs. Equally we have had to increase our volunteer hours and staff hours in these sessions so that we can safely and adequately meet the support requirements of the young people referred to WEB services. Due to reduced income and resources; we had to make the very difficult decision to temporarily close one of our youth groups for-9-12yr old young women’s group we had funded this group from unrestricted funding for 12mths before we made this decision. Young Women’s Group (9-12yr olds) WEB managed to deliver 11 weekly sessions in this financial year before the closure of the group. Young Women’s Group: Older girls for 13-18yr olds: WEB has managed to continue providing weekly support via a mixture of small grant fund from PCC and HAF funding. We have delivered a total of 43 weekly sessions. Young Boy’s Group 9-13: WEB has managed to continue providing weekly therapeutic support sessions via a mixture of small grant funding from PCC fund and HAF funding. We have delivered a total of 43 weekly sessions for our boys group

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

True Colours Youth Group: Previous consultation over several months with young people informed us of the need to set up a group for (non binary) teenagers who didn’t identify with their gender at birth. WEB was successful in its bid to BBC CIN small grants programme to pilot a 3yr project to set up a group; supporting young people to be able to be open to meet up, speak freely without fear of reprisals. Funded from April 2022 this group has been running now for 2 years now, from March 2024 we are in our 3rd and final year of funding. The name the group has picked for itself is ‘True Colours’ and this runs on a Thursday evening. Whilst it is still a smallish group 10 ( at young people’s request) it is well attended with an average attendance of 7 young people attending per each week. The group did not want to be a ‘campaigning group’ and stated that they just wanted a safe space where they could have fun, enjoy other people who identified similar to them, without fear of attack or ridicule.

Youth Training

MoJ PCC Funded Support: DA & Trauma Support for Teenagers:

People Tree Programme: Teenagers 14-17 -Domestic Abuse 60hr Programme WEB is in the 3rd year of 3yrs funding from the MoJ PCC funding delivering our 60hr People Tree Programme. WEB has provided a specialist and intensive DA program for teenagers (6hrs pw x 10wks) to help change lives, break the cycle of abuse and crime and support them to cope/recover, and ultimately preventing the cycle of repetition with their own families/ future generations. Our teenage DA Trauma programme is an intensive 60hr programme designed with a wealth of knowledge and experience and is based around exploration and healing processes which will take place through a ‘experiential’ programme of support. Using a mixture of therapeutic arts/sand play/sound therapy, meditation etc. Alongside healthy choices and empowering young people to make positive life choices. The program addresses the identified need for YP. The age range is 14-16yrs who have suffered trauma relating to DA and individuals who are within the care system due to DA. This healing program was facilitated by experienced and qualified therapists who are trained in ‘working creatively with trauma’. Whilst this was really hard and emotionally intensive work, it was amazingly successful programme. Giving the young people the opportunity to recover from horrific experiences. The programme used a mixture of the therapeutic arts, music, sand play, guided meditations, sound healing, aromatherapy, affirmations and of course peer support. The evaluations from the groups stated that it was ‘lifechanging’ and ‘healing’. The success of the programme was not only on a personal level, but several of the young people made massive improvements in actually returning to education.

BBC CIN: Money Hero’s Training:

In partnerships with a local nursery, schools and community groups WEB has delivered our Money Hero’s training programme to 4 cohorts of children. With the youngest group being aged 3-4 and the oldest groups being ages 10-12. A total of 63 young people accessed the training.

The People Tree Programme-for NEET young people - Delivery of this programme started in February 2023-August 2023 working with boys identified from Pilgrim home school who completed a 104hr programme over 26week period.

Intergenerational I.T. Training : WEB has delivered to 3 x cohorts of ITG programs for members of our community who are digitally isolated and have not had the skills or knowledge to access the world of IT. ITG is based on working intergenerationally within our community by utilising the skills of our young people who are 'tech savvy' and our adult service users who want to learn how to use computer/iPad

Staff & Volunteer Training:

WEB invest heavily in our staff and volunteer training. We especially invest in ‘upskilling our staff and volunteers’ by having them ‘shadow’ in groups and in trauma recovery programmes to improve their own personal development and skillset in facilitation. There are a range of ways that staff and volunteers improve and progress at WEB, including ‘debriefing sessions’ and reflective practise supervisions. We aim to cover a wide range of training that improves staff and volunteers for the role that they are in, whilst always looking for opportunities to promote learning and leadership. WEB provided its staff team with a total of 295hrs of personal and professional development training

Thank You to ‘ALL OF OUR AMAZING FUNDERS ‘for helping us to serve our communities we are extremely grateful for your support and commitment, none of this would have been possible without you.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

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 Accountants

CAF Bank, 25 Kings Hill Avenue, West Malling, Kent, ME19 4JQ 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 2024

The financial position of the charity at 31 March 2024 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		 2024
£
(28,678)
170,196
101,858
272,054		 2023
£
26,676
210,251
90,482
300,733

Financial review of the position at the reporting date, 31 March 2024 .

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 £339,202 (2023: £513,845) and resources expended of £367,880 (2023: £487,169), which has resulted in a net loss of £28,678 (2023: surplus £26,676). There were no 'other recognised gains and losses' in 2024 or 2023.

The Balance Sheet has, as a result of the above, seen an decrease in total funds to £272,054 (2022: £300,732) of which £170,196 are unrestricted and £101,858 restricted.

The Directors/Trustees take the view that the incoming resources in the foreseeable future will finance the anticipated ordinary activities of the Charity

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

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 2024, this would require reserves of £122,627. Unrestricted Income Funds at 31st March 2024 were £170,196. 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

10

Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

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 :-

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.

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Women's Enterprising Breakthrough

Company Registration Number - 03036531

Trustees' Annual Report for the year ended 31 March 2024

Method of preparation of accounts - Small company provisions

The financial statements are set out on pages 15 to 35. 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, (effective 1st January 2016)

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 12 September 2024.

Jacqueline Howe

Jacqueline Howe (Oct 8, 2024 10:58 GMT+1)

Jacqueline Howe Director and Trustee

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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 2024

I report to the Trustees on my examination of the financial statements of the charitable company on pages 15 to 35 for the year ended 31 March 2024 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 21.

Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report

As described on page 11, 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.

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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 2024 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 12 September 2024

14

Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2024

Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2024, as required by the Companies Act 2006)

Current year
Unrestricted
Funds
2024
£
Income & Endowments from:
Donations & Legacies
A1
19,732
Charitable activities
A2
45,151
Total income
A
64,883
Expenditure on:
Charitable activities
B2
104,937
Total expenditure
B
104,937
Net income for the year
(40,054)
Net income after transfers
A-B-C
(40,054)
(40,054)
Reconciliation of funds:-
E
Total funds brought forward
210,250
Total funds carried forward
170,196
SORP
Ref
Net movement in funds		 Current year
Restricted
Funds
2024
£
-
274,319
274,319
262,943
262,943
11,376
11,376
11,376
90,482
101,858		 Current year
Total Funds
2024
£
19,732
319,470
339,202
367,880
367,880
(28,678)
(28,678)
(28,678)
300,732
272,054		 Prior Year
Total Funds
2023
£
28,190
485,655
513,845
487,169
487,169
26,676
26,676
26,676
274,056
300,732

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 21 to 35 form an integral part of these accounts.

15

Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2024

Analysis of prior year total funds, as required by paragraph 4.2 of the SORP

Prior Year
Unrestricted
Funds
2023
£
Income & Endowments from:
Donations & Legacies
A1
8,053
Charitable activities
A2
287,526
Other trading activities
A3
-
Investments
A4
-
Other
A5
-
Total income
A
295,579
Expenditure on:
Raising funds
B1
-
Charitable activities
B2
332,775
Other
B3
-
Tax on surplus on ordinary activit
B3
-
Other taxation
B3
-
Total expenditure
B
332,775
B4
Net income for the year
(37,196)
Transfers between funds
C
-
(37,196)
Reconciliation of funds:-
E
Total funds brought forward
175,842
Total funds carried forward
138,646
Net movement in funds
SORP
Ref		 Prior Year
Restricted
Funds
2023
£
-
198,129
-
-
-
-
198,129
-
136,303
-
-
-
-
136,303
61,826
-
61,826
98,214
160,040		 Prior Year
Total Funds
2023
£
28,190
485,655
-
-
-
513,845
-
487,169
-
-
-
487,169
26,676
-
26,676
274,056
300,732

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 21 to 35 form an integral part of these accounts.

16

Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2024

Women's Enterprising Breakthrough - Resources applied in the year ended 31 March 2024 towards fixed assets for Charity use:-

Funds generated in the year as detailed in the SOFA
Net resources available to fund charitable activities		 2024
£
(28,678)
(28,678)		 2023
£
26,676
26,676

The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.

The notes attached on pages 21 to 35 form an integral part of these accounts.

Movements in revenue and capital funds for the year ended 31 March 2024

Revenue accumulated funds

Unrestricted
Funds
2024
£
Accumulated funds brought forward
210,250
(40,054)
170,196
Closing revenue funds
170,196
Summary of funds
Unrestricted
and
Designated funds
2024
£
Revenue accumulated funds
170,196
Recognised gains and losses before
transfers		 Restricted
Funds
2024
£
90,482
11,376
101,858
101,858
Restricted
Funds
2024
£
101,858		 Total
Funds
2024
£
300,732
(28,678)
272,054
272,054
Total
Funds
2024
£
272,054		 Last year
Total Funds
2023
£
274,056
26,676
300,732
300,732
Last Year
Total Funds
2023
£
300,732

The notes attached on pages 21 to 35 form an integral part of these accounts.

17

Women's Enterprising Breakthrough - Statement of Financial Activities for the year ended 31 March 2024

Women's Enterprising Breakthrough

Income and Expenditure Account for the year ended 31 March 2024 as required by the Companies Act 2006

Income
Income from operations
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
Total expenditure in the year
Tax on surplus on ordinary activities
Retained surplus for the financial year
All activities derive from continuing operations
Net income after tax in the financial year
Net income before tax in the financial year
Investment income		 2024
£
339,202
339,202
339,202
367,068
811
367,879
(28,677)
-
(28,677)
(28,677)		 2023
£
513,845
513,845
513,845
486,427
744
487,171
26,674
-
26,674
26,674

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 21 to 35 form an integral part of these accounts.

18

Women's Enterprising Breakthrough - Balance Sheet as at 31 March 2024

SORP
Note Ref 2024 2023
£ £
Fixed assets A
Tangible assets 11 A2 472 1,283
Current assets B
Debtors 12 B2 126,569 112,796
Cash at bank and in hand B4 229,012 386,021
Total current assets 355,581 498,817
Creditors: amounts falling due within
one year 13 C1 (83,999) (199,367)
Net current assets 271,582 299,450
The total net assets of the charity 272,054 300,732
The total net assets of the charity are funded by the funds of the charity, as follows:-
Restricted funds
Restricted Revenue Funds 19 D2 101,858 98,482
Unrestricted Funds 101,858 90,482
Unrestricted Revenue Funds 19 D3 170,196 210,250
Designated Funds 170,196 210,250
Total charity funds 272,054 300,732

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 14.

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.

19

Women's Enterprising Breakthrough - Balance Sheet as at 31 March 2024

Jacqueline Howe Jacqueline Howe (Oct 8, 2024 10:58 GMT+1)

Jacqueline Howe

Trustee Approved by the board of trustees on 12 September 2024

The notes attached on pages 21 to 35 form an integral part of these accounts.

20

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

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.

21

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

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.

Debtors

22

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

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.

23

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

5 Net surplus before tax in the financial year

Net surplus before tax in the financial year
2024 2023
£ £
The net surplus before tax in the financial year is stated after charging:-
Depreciation of owned fixed assets 811 744
Pension costs 4,073 6,056

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
2024
£
Gross Salaries excluding trustees and key management personnel
218,290
Employer's National Insurance for all staff
10,254
Employer's operating costs of defined
contribution pension schemes
4,073
Total salaries, wages and related costs
232,617
The estimated full time equivalent number of all staff employed in the year was
10
The estimated equivalent number of full time staff deployed in different activities in the year was:-
Engaged on charitable activities
10
The estimated full time equivalent number of all staff employed as above
10		 2023
£
317,797
20,059
6,056
343,912
12
12
12

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.

24

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

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
WBC Alliance
One Wirral
BBC Children in Need
C2C Div Partnership
HAF
WBC 3 Way
Cost of Living
Other funders
Total
These deferrals are included in creditors
Prior Year
WBC Alliance
One Wirral
BBC Children in Need
C2C Div Patnership
WBC 3 Way
Cost of Living
National Lottery Main Grant
Other Funders
Total
These deferrals are included in creditors		 Opening
Deferrals
£
63,854
19,156
10,865
11,897
-
13,529
30,672
31,989
181,962
Opening
Deferrals
£
-
-
-
-
-
-
68,539
132,072
200,611		 Released
from prior
years
£
(63,854)
(19,156)
(8,182)
(11,897)
(13,529)
(30,672)
(31,989)
(179,279)
Released
from prior
years
£
-
(68,539)
(132,072)
(200,611)		 Received
less released
in year
£
31,882
-
-
18
2,333
30,693
64,926
2024
£
67,609
Received
less released
in year
£
63,854
19,156
10,865
11,897
13,529
30,672
31,989
181,962
2023
£
181,962		 Deferred
at year end
£
31,882
-
2,683
18
2,333
-
-
30,693
67,609
2023
£
181,962
Deferred
at year end
£
63,854
19,156
10,865
11,897
13,529
30,672
-
31,989
181,962
2022
£
-

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 .

25

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

11 Tangible fixed assets

Current Year
Cost
At 1 April 2023
At 31 March 2024
Depreciation
At 1 April 2023
Charge for the year
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Prior Year
Cost
31 March 2022
Additions
01 April 2023
Depreciation
31 March 2022
Charge for the year
Write down of assets during the year
01 April 2023
Net book value
01 April 2023
01 April 2022
All assets are used for direct charitable purposes.		 Land and
Buildings
£
-
-
-
-
-
-
-
Land and
Buildings
£
-
-
-
-
-
-
-
-
-		 Furniture
and
Equipment
£
31,932
31,932
30,649
811
31,460
472
1,283
Furniture
and
Equipment
£
29,498
2,434
31,932
22,400
7,505
744
30,649
1,283
7,098		 Motor
Vehicles
£
-
-
-
-
-
-
-
Motor
Vehicles
£
-
-
-
-
-
-
-
-
-		 Total
£
31,932
31,932
30,649
811
31,460
472
1,283
Total
£
29,498
2,434
31,932
22,400
7,505
744
30,649
1,283
7,098

26

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

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		 2024
£
1,594
124,975
126,569
2024
£
10,896
9,600
67,609
(4,106)
83,999		 2023
£
1,191
111,605
112,796
2023
£
23,208
13,187
165,889
(2,917)
199,367

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 2023
Surplus after tax for the year
At 31 March 2024		 2024
£
300,730
(28,677)
272,053		 2023
£
274,056
26,674
300,730

17 No related party transactions

There were no transactions with related parties in the year.

27

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

18 Particulars of how particular funds are represented by assets and liabilities

At 31 March 2024
Tangible Fixed Assets
Current Assets
Current Liabilities
At 1 April 2023
Tangible Fixed Assets
Current Assets
Current Liabilities		 Unrestricted
funds
£
472
273,856
(83,999)
190,329
Unrestricted
funds
£
1,283
428,469
(199,367)
230,385		 Designated
funds
£
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
81,725
-
81,725
Restricted
funds
£
-
70,348
-
70,348		 Total
Funds
£
472
355,581
(83,999)
272,054
Total
Funds
£
1,283
498,817
(199,367)
300,733

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:-
WBC Alliance
C2C Div Paternship
C2C Trauma Training
One Wirral
WBC 3 Way
Sundry other funds
Total restricted funds
Total charity funds		 Funds brought
forward from
2023
£
230,384
230,384
-
-
-
-
74,409
74,409
304,793		 Movement in
funds in 2024
See Note 20
£
(40,054)
(40,054)
(1,652)
(4,506)
(601)
(12)
(6)
18,153
11,376
(28,678)		 See Note 0
£
-
-
-
-
-
-
-
-
-
-
Transfers
between
funds in 2024		 Funds carried
forward to
2025
£
190,330
190,330
(1,652)
(4,506)
(601)
(12)
(6)
92,562
85,785
276,115

28

Women's Enterprising Breakthrough

Notes to the Accounts for the year ended 31 March 2024

20 Analysis of movements in funds over the year as shown in Note 19

Unrestricted and designated funds:-
Unrestricted Revenue Funds
Augers
Restricted funds:-
BBC Children In Need - Main grant
WBC Alliance
C2C Div Paternship
WBC Household Support Fund
C2C Trauma Training
HAF Fund
Cost of Living
Steve Morgan Foundation
One Wirral
WBC 3 Way
Sundry other funds		 Income
2024
£
52,883
12,000
8,182
102,322
7,973
17,652
19,896
7,490
30,672
7,989
18,805
28,229
25,109
339,202		 Expenditure
2024
£
(92,937)
(12,000)
(8,182)
(103,974)
(12,479)
(17,652)
(20,497)
(7,490)
(30,672)
(7,989)
(18,817)
(28,235)
(6,956)
(367,880)		 Other
Gains &
Losses
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Movement
in funds
2024
£
(40,054)
-
-
(1,652)
(4,506)
-
(601)
-
-
-
(12)
(6)
18,153
(28,678)

21 The purposes for which the funds

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.

29

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 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
Total donations and gifts from
individuals
Voluntary income- Donations etc.		 Current year
Unrestricted
Funds
2024
£
19,732
19,732		 Current year
Restricted
Funds
2024
£
-
-		 Current year
Total Funds
2024
£
19,732
19,732		 Prior Year
Total Funds
2023
£
28,190
28,190
28,190
19,732 - 19,732

30

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

Charitable activities
BB Children In need - small grant
Charitable activities - Prior Year analysis
Prior Year
WBC - Alliance
BBC Children in Need - main grant
C2C Div +
C2C - Trauma Training
WBC Household support fund
HAF fund
One Wirral
Total Charitable activities
CF - ITG
PCC ministry of Justice Funding
Cost of Living
Steve Morgan Foundation
National Lottery - main grant
Other funders
WBC - 3 Way		 Current year
Funds
2024
£
-
-
-
-
-
-
-
-
-
-
-
-
-
24,066
24,066
Prior Year
Unrestricted
Funds
2023
£
230,120		 Current year
Funds
2024
£
8,182
-
102,322
7,973
17,652
19,896
7,490
7,989
-
30,672
18,805
6,000
28,229
13,395
(256)
268,349
Prior Year
Restricted
Funds
2023
£
198,129		 Current year
Total Funds
2024
£
8,182
-
102,322
7,973
17,652
19,896
7,490
7,989
-
30,672
18,805
6,000
28,229
13,395
23,810
292,415
Prior Year
Total Funds
2023
£
428,249		 Prior Year
Total Funds
2023
£
34,056
-
-
18,795
-
-
15,978
137,078
-
-
-
-
18,000
204,342
428,249

31

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

Other Income

Unrestricted
Funds
2024
£
Total Charitable income from funders:-
45,151
Prior year
Prior Year
Unrestricted
Funds
2023
£
Prior Year - Income from funders
287,526
24
Current year
Current year
Unrestricted
Funds
2024
£
Income from funders
45,151
Total from charitable activities
A2
45,151
Income from charitable activities - Prior Year analysis
Prior Year
Prior year
Unrestricted
Funds
2023
£
Total income from charitable trading
-
Income from funders
287,526
287,526
Total Income from charitable activities
Current year - income from funders		 Restricted
Funds
2024
£
274,319
Prior Year
Restricted
Funds
2023
£
198,129
Current year
Restricted
Funds
2024
£
274,319
274,319
Prior Year
Restricted
Funds
2023
£
-
198,129
198,129		 Total Funds
2024
£
319,470
Prior Year
Total Funds
2023
£
485,655
Current year
Total Funds
2024
£
319,470
319,470
Prior Year
Total Funds
2023
£
-
485,655
485,655		 Prior Year
Total Funds
2023
£
485,655
Prior Year
Total Funds
2023
£
485,655
485,655

32

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

25 Expenditure on charitable activities - Direct spending

Current Year
Total direct spending
B2a
Rent, heat, light and water
Telephone, postage and stationery
Centre activities
Defined contribution pension costs -
charitable activities
Volunteer & Staff training and
expenses
Employers' NI - Charitable activities
Gross wages and salaries - charitable
activities
Consultancy and professional fees
Refreshments and miscellaneous
Temporary Staff - Charitable Activities
Insurance
Repairs, renewals and computer costs
Travel and Subsistence - Charitable
Activities		 Current year
Unrestricted
Funds
2024
£
10,252
10,254
4,073
797
1,389
5,885
22,585
-
3,051
23,989
13,002
1,650
7,139
104,066		 Current year
Restricted
Funds
2024
£
188,654
-
-
18,587
-
1,573
-
-
2,967
1,710
44,631
-
4,821
262,943		 Current year
Total Funds
2024
£
198,906
10,254
4,073
19,384
1,389
7,458
22,585
-
6,017
25,699
57,633
1,650
11,960
367,008		 Prior Year
Total Funds
2023
£
288,279
20,059
6,056
29,518
1,604
18,179
22,891
480
12,130
26,625
45,624
138
14,769
486,352

33

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

Prior Year
Prior Year
Prior Year
Prior Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2023
2023
2023
£
£
£
175,927
112,352
288,279
19,059
1,000
20,059
5,732
324
6,056
20,957
8,561
29,518
1,465
139
1,604
4,822
13,357
18,179
(312)
450
138
Total direct spending
B2a
332,076
136,183
486,352
26
Current year
Current year
Current year
Current Year
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
2024
2024
£
£
£
Financial costs
60
-
60
811
-
811
Support costs before reallocation
871
-
871
Total support costs - Current Year
871
-
871
The basis of allocation of costs between activities is described under accounting policies
The basis of allocation of costs between activities is described under accounting policies
Bank charges
Gross wages and salaries - charitable
activities
Temporary Staff - Charitable Activities
Employers' NI - Charitable activities
Defined contribution pension costs -
charitable activities
Volunteer & Staff training and
expenses
Travel and Subsistence - Charitable
Activities
Support costs for charitable activities
Insurance
Depreciation & Amortisation in total for		 Prior Year
Total Funds
2023
£
75
744
819
819

34

Women's Enterprising Breakthrough

Detailed analysis of income and expenditure for the year ended 31 March 2024 as required by the SORP 2015

27 Other Expenditure - Governance costs

Prior Year
Total Governance costs
28 Total Charitable expenditure
Current Year
Total direct spending
B2a
Total support costs
B2d
Total charitable expenditure
B2
Prior Year
Total direct spending
B2a
Total support costs
B2d
Total Governance costs
B2e
Total charitable expenditure
B2
Accountancy fees		 Prior Year
Unrestricted
Funds
2023
£
(120)
(120)
Current year
Unrestricted
Funds
2024
£
104,066
871
104,937
Prior Year
Unrestricted
Funds
2023
£
332,076
819
(120)
332,775		 Prior Year
Restricted
Funds
2023
£
120
120
Current year
Restricted
Funds
2024
£
262,943
-
262,943
Prior Year
Restricted
Funds
2023
£
136,183
-
120
136,303		 Prior Year
Total Funds
2023
£
-
-
Current year
Total Funds
2024
£
367,008
871
367,879
Prior Year
Total Funds
2023
£
486,352
819
-
487,171		 Prior Year
Total Funds
2023
£
486,352
819
487,171

35