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2021-07-31-accounts

J EW I S H WOM E N ’ S A I D A Company Limited by Guarantee

R E P O R T A N D F I N A N C I A L S TAT E M E N T S Year Ended 31st July 2021

1

L E G A L A N D A D M I N I S T R AT I V E I N F O R M AT I O N

T R U S T E E S

Madeleine Abramson - Co-Chair Caroline Ratner - Co-Chair Jo Rosenthal - Treasurer Gabrielle Adlestone Joanna Bennaroch Kate Daniels Judith Flacks Tamara Moss Laura Rosefield Rebecca Simon Aliza Weinstein

Laura Lehmann - resigned 21 January 2021

C H I E F E X E C U T I V E

Naomi Dickson

Charity number

1047045

Company number

3024499

Principal address

PO Box 65550, London, N3 9EG

Registered office

35 Ballards Lane, London, N3 1XW

Independent auditors

BKL Audit LLP 35 Ballards Lane, London, N3 1XW

Bankers

CAF Bank Limited, Kings Hill West Malling, Kent, ME19 4T

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T R U S T E E S ’ R E P O R T 0 6 I N D E P E N D E N T A U D I T O R ’ S R E P O R T 2 3 S T A T E M E N T O F F I N A N C I A L A C T I V I T I E S 3 0 B A L A N C E S H E E T 3 1 C A S H F L O W 3 2 N O T E S T O T H E A C C O U N T S 3 3 - 5 1

3

HIGHLIGHTS OF THE YEAR

Jewish Women’s Aid continued to provide all core services throughout the Covid-19 pandemic.

We supported over

700

women, with 530 women entering our services for substantial support.

We supported

241

children, including 31 who received one-to-one therapy.

We provided

3,030

counselling sessions for women.

We reached over

3,082

young people with 137 healthy relationships and consent education sessions and delivered 36 talks and training sessions to 1,869 adults across the community.

Jewish Women’s Aid is run by a professional 25 and 150 dedicated volunteers. staff team of

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TRUSTEES, REPORT

The Trustees present their report and accounts, including the directors’ report, for the year ended 31 July 2021.

O U R O B J E C T I V E S A N D A C T I V I T I E S

V I S I O N A N D M I S S I O N

The accounts have been prepared in accordance with the accounting policies set out in note 2 to the accounts and comply with the charity’s governing document, the Companies Act 2006 and the Statement of Recommended Practice, ‘Accounting and Reporting by Charities’ applicable in the UK and Republic of Ireland (Charities SORP FRS 102) effective 1 January 2019.

Since the Company qualifies as small under section 382 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted.

The purpose of Jewish Women’s Aid (JWA) is the support and empowerment of Jewish women and girls who are experiencing sexual and domestic violence, in a culturally sensitive way.

The trustees review the aims, objectives and activities of JWA regularly. This report looks at what JWA has achieved and the outcomes of its work in the reporting period. The trustees report the success of each key activity against measurable targets. All the work is undertaken against a background of strongly held values.

JWA’s vision is of a world where women and girls live their lives free from all forms of VAWG (violence against women and girls).

Jewish Women’s Aid’s aims are:

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S E R V I C E S

2020-21 brought the continued challenge of COVID 19, including two national lockdowns, throughout which we continued to offer our services, in line with government guidance. Jewish Women’s Aid provides:

We work closely with other domestic violence agencies across the sector and model best practice, having achieved our Women’s Aid Quality Standards. We work with other organisations across and beyond the Jewish community.

We are proud that these services are provided by a skilled professional team which has sector qualifications, is experienced and up to date with best practice in its field. This team is supported by a dedicated and wellrun team of volunteers.

8

C H A R I T Y G O V E R N A N C E C O D E

P U B L I C B E N E F I T S TAT E M E N T

The Trustees have regard for the Charity Governance Code. The Board has reviewed each of the seven principles of effective governance and assessed the charity against recommended practice. These principles will continue to be considered by the Trustees to maintain high standards of governance.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities. In particular, the trustees consider how the planned activities will contribute to the aims and objectives that have been set.

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A C H I E V E M E N T S & A C T I V I T I E S

10

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A C H I E V E M E N T S & A C T I V I T I E S C O N T I N U E D

• Following the disclosures of sexual harassment and abuse experienced by school pupils on the Everyone’s Invited website in Spring 2021, we reached out to all Jewish schools in London and Manchester to restate our educational offer. This includes providing specialist support to senior leadership, teachers and students, helping to build a consent culture. We also rewrote our schools curriculum to ensure that what we are providing schools is tailored to their needs, especially in light of national concerns about sexual harassment in schools.

• We continued to offer our training and talks programme across and beyond the Jewish community, with all sessions successfully switching to an online format. We delivered 33 talks, reaching 1,817 people at synagogues and other settings, raising awareness and understanding among Jewish communities about the prevalence of domestic abuse, and the different forms it takes. Our training sessions reached 52 professionals and we developed an important strategic partnership with the UK’s largest synagogue body which we hope will lead to more sessions in the future. Our frontline support team trained professionals in other domestic abuse agencies about culturally sensitive areas of concern.

• Our chief executive Naomi Dickson played an active role consulting directly with the Home Office and a cross-party group of peers about the issue of Jewish divorce in relation to the Domestic Abuse Act 2021. As a result of this work, the refusal to grant a woman a Jewish divorce is expected to be included as an example of domestic abuse in the statutory guidance to the Act, which received Royal Assent on 29 April 2021. Naomi also worked as part of the Faith & VAWG Coalition to advise the government on a definition of spiritual abuse, which is also due to be included in the statutory guidance to the Act.

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JWA is proud to work in collaboration with other organisations to ensure the best outcome for clients. JWA is a member of representative bodies such as the Board of Deputies of British Jews, the Jewish Leadership Council, Women’s Aid Federation England and IMKAAN (a second-tier organisation supporting specialist domestic abuse service providers), all of which enrich and ensure better understanding of our work. We continue to be part of the pan London consortium of organisations, the London VAWG Forum.

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F I N A N C I A L R E V I E W

The financial results for the year ended 31 July 2021 are set out in the Statement of Financial Activities, Balance Sheet, Cash Flow and notes on pages 30-51. During the year Jewish Women’s Aid’s income was £1,092,726 compared with £1,086,119 last year. Total resources expended were £955,309 compared with £907,444 last year, leading to a surplus of £137,417 compared with a surplus of £178,675 in the previous year. Our main source of income is from gifts and donations. Less than 16% of income is from statutory grants. Expenditure for the year has increased reflecting additional costs in meeting increased demand for our frontline services.

R E S E R V E S P O L I C Y

JWA’s reserves policy is focused on maintaining a balance between holding sufficient reserves to safeguard its financial commitments and continuing to provide services in line with the Charity’s objectives in the event of unforeseen financial problems, for a period of time to allow those issues to be resolved. Reserves are required to provide ongoing services to women and children experiencing domestic violence and to finance future plans in line with the aims and strategic vision of JWA. There is a requirement for prudent management of financial commitments and an allowance for future contingencies in the event of unforeseen financial circumstances, such as reduced income streams or increased demand for services. A relatively small percentage of JWA income is from statutory agencies. Therefore, JWA relies heavily on voluntary donations and must ensure that reserves are maintained at a level that, in the event of a significant drop in funding, it will be able to continue its activities until additional funds may be raised. On an annual basis, the Board agrees detailed budgets. Performance against these budgets and forecasts is closely monitored by the Board on a regular basis. The Board maintains oversight of the reserves policy.

Previously, due to significant growth in JWA and the expansion of our services, no specific target reserves level was set. Over the last three years our income has stabilised. During the year, the Board reviewed JWA’s existing reserves policy and agreed a new policy at the January 2022 Board meeting. Taking into consideration our relatively low level of statutory income and multi-year commitments, the board has agreed that unrestricted funds not committed or invested in tangible fixed assets should equate to nine months of costs. The calculation is based on the 2021-2022 budget figures. The calculation at 31 July 2021 gives a target reserves level of £975,000.

Reserves at 31 July 2021

Restricted reserves were £181,374 (2020: £348,982) and are spent in accordance with the conditions of the donors / funders (Note 14).

Designated reserves were £240,000 (2020: £20,950), representing amounts allocated for the continuation of the Sexual Harassment Project; the leadership and management restructuring of JWA and expansion of the outreach and prevention services. The fund should be fully utilised in the next two years.

Unrestricted reserves, which are not designated, were £980,943 (2020: £894,965). This is broadly in line with the target level of reserves.

Based on the above policy and the current growth of the charity, it is considered that the current level of reserves is appropriate

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“Jewish Women’s Aid saved me -it was vital to get help from people experienced in this field. Your friends and family can’t understand why you don’t leave- but Jewish Women’s Aid do.”

SEXUAL ABUSE CLIENT

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R I S K M A N A G E M E N T P O L I C Y

Financial

JWA operates in a challenging and demanding area where there are very few certainties over funding and limited local authority or other governmental funding. Therefore, each year fundraising and events are required to raise the necessary funds to run the charity. To mitigate these risks, JWA as an organisation operates strict financial controls and continually monitors the financial position, including regular forecasting. The annual budgets, reforecasts and management accounts are regularly reviewed. JWA also has a risk assessment policy to identify, evaluate and prioritise risks to the organisation.

Some of the key controls used by the charity are:

Operational

The nature of our services where we support women and children suffering from domestic violence increases our operational risks. These are managed through the implementation of suitable policies, procedures and processes including case management, continual staff training, supervision and reporting structures. Through these procedures, the Board of Trustees is satisfied that major risks have been identified and procedures implemented so that key risks are adequately minimised.

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O R G A N I S AT I O N A L S T R U C T U R E

Jewish Women’s Aid is run by a Board of Trustees whose principal responsibility is overseeing the long-term strategy, planning and significant operational decisions of the organisation, and the governance thereof. Trustees meet on average every three months for progress and planning meetings, and annually for strategic review meetings.

All new Trustees are subject to a recruitment and induction process and are selected with a view to ensuring that the Board has an appropriate balance of experience relevant to Jewish Women’s Aid’s strategic and operational requirements. A list of current Trustees who are also directors for the purposes of Company Law, who served during the year is as follows:

Madeleine Abramson - Co-Chair Caroline Ratner - Co-Chair

Jo Rosenthal - Treasurer Gabrielle Adlestone Joanna Bennaroch Kate Daniels

Judith Flacks Tamara Moss Laura Rosefield Rebecca Simon Aliza Weinstein Laura Lehmann - resigned 21 January 2021

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

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“As soon as I walked through the door of Jewish Women’s Aid it made sense to me that it was abuse... there was a sense of relief that someone was finally able to acknowledge that what was happening was not acceptable.” DOMESTIC ABUSE CLIENT

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S TA F F A N D P L A N S F O R V O L U N T E E R S 2 0 2 1 - 2 2

Employees

The Trustees recognise the huge and ongoing contribution by salaried staff and extend their thanks to these staff for their energy and commitment.

Senior Management Team

The key management personnel of the Charity comprise the management team and are the Chief Executive, Client Support Manager, Counselling Manager, Education Manager, Communications Manager.

Our plans for 2021-22 include:

Volunteers

The Trustees are extremely grateful for time donated by 150 active volunteers to Jewish Women’s Aid. It would not have been possible to achieve what has been achieved without their help and support. We aim to ensure that all people with whom we work are valued for their contributions. All potential volunteers are recruited on the basis of their skills and experience and according to the requirements of the role.

R E L AT E D PA R T I E S

Related parties are presented in Note 22 to the accounts.

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S TAT E M E N T O F T R U S T E E S ’ R E S P O N S I B I L I T I E S I N R E L AT I O N T O T H E F I N A N C I A L S TAT E M E N T S

The Trustees (who are also the directors of the Company for the purpose of Company Law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare accounts for each financial period which give a true and fair view of the state of affairs of the organisation and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that year.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Company’s transactions and disclose with reasonable accuracy at any time the financial position of the Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Madeleine Abramson - Co-Chair

DISCLOSURE OF INFORMATION TO AUDITORS

Each of the persons who are Trustees at the time when this Trustees’ Report is approved has confirmed that:

A U D I T O R S

During the year, Berg Kaprow Lewis LLP acted as auditor to the company until 31 March 2022. On 31 March 2022, Berg Kaprow Lewis LLP transferred its audit business to a new LLP, BKL Audit LLP. The directors consented to treating the appointment of Berg Kaprow Lewis LLP as extending to BKL Audit LLP with effect from 1 April 2022. BKL Audit LLP will be deemed to have been reappointed as auditors 28 days after these financial statements were sent to members or 28 days after the latest date prescribed for filing the accounts with the registrar, whichever is earlier.

On behalf of the Board of Trustees

Jo Rosenthal - Treasurer

JHRosenthal

28/04/2022

Dated: 28/04/2022

22

I N D E P E N D E N T A U D I TO R ’ S R E P O R T

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

O P I N I O N

We have audited the financial statements of Jewish Women’s Aid (the ‘charitable company’) for the year ended 31 July 2021 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

B A S I S F O R O P I N I O N

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

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

CONCLUSIONS RELATING TO GOING CONCERN

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

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

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

OTHER INFORMATION

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors’ Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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I N D E P E N D E N T A U D I T O R ’ S R E P O R T

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

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

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

26

I N D E P E N D E N T A U D I T O R ’ S R E P O R T

AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

USE OF OUR REPORT

This report is made solely to the charitable company’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s trustees those matters we are required to state to them in an Auditors’ Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

BKL Audit LLP

Dated: 28/04/2022

BKL Audit LLP Chartered Accountants Statutory Auditor

35 Ballards, Lane, London, N3 1XW

BKL Audit LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

27

Jewish Women’s Aid has been an anchor for me during and after the marriage. You were always there for me and gave me a sense of stability at a time when there was no stability.”

DOMESTIC ABUSE CLIENT

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FINANCIAL STATEMENTS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 JULY 2021

Income from:
Note
Donations and
legacies
3
Investments
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
Net movement in
funds
Reconciliation of
funds:
Total funds brought
forward
Net movement in
funds
Total funds carried
forward
Restricted
funds
£
369,356
-
369,356
9,022
527,943
536,965
(167,609)
348,982
(167,609)
181,373		 Unrestricted
funds
£
722,733
637
723,370
62,486
355,858
418,344
305,026
915,915
305,026
1,220,941		 2021
Total
£
1,092,089
637
1,092,726
71,508
883,801
955,309
137,417
1,264,897
137,417
1,402,314		 2020
Total
£
1,083,588
2,531
1,086,119
70,605
836,839
907,444
178,675
1,086,222
178,675
1,264,897

All of the above results are derived from continuing activities.

The Statement of Financial Activities includes all gains and losses recognised in the year. The notes on pages 33 to 51 form part of these financial statements.

30

BALANCE SHEET AS AT 31 JULY 2021

Note
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Investments
12
Cash at bank and in hand
Creditors: amounts falling
due within one year
13
Net current assets
Total assets less current
liabilities
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds		 2021
£
103,130
403,011
918,478		 £
21,138
1,381,179		 2020
£
107,550
402,425
772,898		 £
20,950
1,243,947
1,424,619
(43,440)		 1,282,873
(38,926)
1,402,317 1,264,897
1,402,317 1,264,897
181,374
1,220,943		 348,982
915,915
1,402,317 1,264,897

The entity was entitled to exemption from audit under section 477 of the Companies Act 2006.

The members have not required the entity to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. However, an audit is required in accordance with section 144 of the Charities Act 2011.

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Madeleine Abramson - Co-Chair Jo Rosenthal - Treasurer Date:

JHRosenthal

28/04/2022

28/04/2022

The notes on pages 33 to 51 form part of these financial statements.

31

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 JULY 2021

Note
Cash fows from operating
activities
Net cash used in operating
activities
17
Cash fows from
investing activities
Interest received
Purchase of tangible
fxed assets
Net cash used in investing
activities
Cash fows from fnancing
activities
Increase in short-term
investments
Net cash used in fnancing
activities
Change in cash and cash
equivalents in the year
Cash and cash equivalents
at the beginning of the year
Cash and cash equivalents
at the end of the year
2021
£
152,163		 2020
£
163,745
637
(6,634)		 2,531
(8,364)
(5,997) (5,833)
(586) (14,973)
(586) (14,973)
145,580
772,898		 142,939
629,959
918,478 772,898

The notes on pages 33 to 51 form part of these financial statements

32

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

1 GENERAL INFORMATION

Jewish Women’s Aid is a private company limited by guarantee incorporated in England and Wales, llimited by shares, and a Registered Charity.

The principal activity of the company during the year is that of providing support to Jewish women and girls who are experiencing sexual and domestic violence, in a culturally sensitive way.

The registered office is 35 Ballards Lane, London, N3 1XW.

2 ACCOUNTING POLICIES

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP (FRS 102), and the Companies Act 2006. Jewish Women’s Aid meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 a restatement of comparative items was required. No restatement of comparatives was deemed necessary.

2.2 Company status

The company is limited by guarantee. The members of the company are Trustees named on page 18. In the event of the company being wound up, the liability in respect of the guarantee is limited to£1 per member of the Company.

2.3 Going concern

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

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

In light of the COVID-19 pandemic, the trustees continue to review the finances of the Charity and the position at the balance sheet date. The Board assessed the impact on future voluntary income, the committed expenditure of the Charity and the current level of reserves. The trustees have concluded that the Charity has sufficient reserves that may be utilised to mitigate the impact of COVID-19, if required.

2.4 Incoming resources

All income is recognised once the Company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

33

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

Income comprises grants, donations and other income receivable during the year. Investment income comprises interest receivable on cash and short-term investments. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet.

Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

2.5 Resources expended

Expenditure is recognised on an accruals basis. Costs of raising funds are those costs incurred in attracting voluntary income and include staff salaries, printing & publicity, telephone etc. Charitable activities include costs associated with frontline community services, for instance: staff salaries, rent, telephone etc. Support costs include central functions and shared overhead costs and have been apportioned to activity cost categories on the basis consistent with the use of resources. Governance costs represent costs incurred by the Charity in respect of management of the Charity’s assets, organisational administration and compliance with constitutional and statutory requirements. All apportionments are made on the basis of time spent on different activities by specific staff responsible for related tasks.

2.6 Government grants

Government grants are credited to the Statement of Financial Activities as the related expenditure is incurred.

Furlough income is receivable as compensation for salary expenses already incurred and to give immediate financial support to the Company with no future related costs. This income is recognised in the Statement of Financial Activities in the same period as the related expenditure.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives on a reducing balance basis.

Depreciation is provided on the following basis: Fixtures and fittings - 25% per annum on reducing balance

2.8 Current asset investments

Investments are initially recognised at cost. Subsequent to initial recognition, current asset investments are revalued to fair value with the movements recognised in the Statement of Comprehensive Income. Where market value or fair value cannot be reliably determined, such investments are stated at historic cost less impairment.

2.9 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

34

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

2.10 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.11 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.12 Financial instruments

The Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.13 Operating leases

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.

2.14 Pensions

The Company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Company to the fund in respect of the year.

2.15 Accumulated funds

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Company and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Company for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements.

2.16 Donated gifts, services, facilities

Donated professional services and facilities are recognised as income when the Charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of the economic benefit from the use of the item by the Charity is probable and economic benefit can be measured reliably. In accordance with the Charities SORP(FRS 102) general volunteer time is not recognised so please refer to the Trustee’s annual report for more information about their contribution.

35

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

3 INCOME FROM DONATIONS AND LEGACIES

Statutory income
Fundraising events
Grants, gifts & donations
Government grants
Membership donations
Statutory income
Fundraising events
Grants, gifts & donations
Government grants
Membership donations
Restricted
funds
£
171,601
-
197,755
-
-
369,356		 Unrestricted
funds
£
-
252,599
445,250
8,602
16,282
722,733
Total 2021
£
171,601
252,599
643,005

8,602
16,282
1,092,089
Restricted
funds
£
49,780
-
429,988
-
-
479,768		 Unrestricted
funds
£
15,858
79,434
476,398
16,572
15,558
603,820
Total 2020
£
65,638
79,434
906,386
16,572
15,558
1,083,588

In the financial period 2020-21, the restricted funds from donations and legacies were made up of the following:

Income from government grants all relates to the Coronavirus Job Retention scheme.

Section 37 Statement

Grant aid of £47,500 was received in 2020-21 from London Councils to contribute to outreach services. The full grant was spent on the purpose for which it was granted.

36

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

4 EXPENDITURE ON RAISING FUNDS

FUNDRAISING EXPENSES
FUNDRAISING EXPENSES
Restricted
funds		 Unrestricted
funds		 Total 2021
£ £ £
Staging fundraising events - 7,962 7,962
Support costs 608 18,098 18,706
Staf costs 8,414 36,426 44,840
Total 2021 9,022 62,486 71,508
Restricted
funds		 Unrestricted
funds		 Total 2020
£ £ £
Staging fundraising events - 13,076 13,076
Support costs 5,401 7,947 13,348
Staf costs 44,181 - 44,181
Total 2020 49,582 21,023 70,605

37

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

5 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

SUMMARY BY FUND TYPE

SUMMARY BY FUND TYPE
Direct costs
Support costs
Grants to individuals
Direct costs
Support costs
Grants to individuals		 Restricted
funds
£
490,618
6,140
31,185
527,943
Restricted
funds
£
377,221
7,414
22,249
406,884
Unrestricted
funds
£
211,099
135,852
8,907
355,858		 Total 2021
£
701,717
141,992
40,092
883,801
Unrestricted
funds
£
279,570
150,385
-
429,955		 Total 2020
£
656,791
157,799
22,249
836,839

6 ANALYSIS OF EXPENDITURE BY ACTIVITIES

Direct costs
Support costs
Grants to individuals
Activities
undertaken
directly
£
701,717
-
-
701,717		 Grant funding of
activities
£
-
-
40,092
40,092		 Support
costs
£
-
141,992
-
141,992		 Total 2021
£
701,717
141,992
40,092
883,801

38

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

6 ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

Direct costs
Support costs
Grants to individuals
Wages and salaries
Premises costs
Welfare costs
Other staf, volunteer
and helpline costs
Advertising & marketing
Counselling, education
and children’s workers
ANALYSIS OF DIRECT COSTS
Activities
undertaken
directly
£
656,791
-
-
656,791		 Grant funding of
activities
£
-
-
22,249
22,249		 Support
costs
£
-
157,799
-
157,799		 Total 2020
£
656,791
157,799
22,249
836,839
Total 2021
£
523,827
44,082
3,305
37,303
25,589
67,611
701,717		 Total 2020
£
495,997
38,626
2,813
57,387
18,750
43,218
656,791

39

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

6 ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

ANALYSIS OF SUPPORT COSTS

ANALYSIS OF SUPPORT COSTS
Staf costs
Premises costs
Depreciation
Legal & professional
Governance costs
Consultancy
Total 2021
£
34,693
81,575
6,140
-
7,338
12,246
141,992		 Total 2020
£
32,168
95,466
7,414
4,320
6,865
11,566
157,799

7 AUDITORS’ REMUNERATION

7 AUDITORS’ REMUNERATION
Fees payable to the Company’s auditor for the audit of the
Company’s annual accounts
Fees payable to the Company’s auditor in respect of:
All non-audit services not included above
2021
£
5,250
1,500		 2020
£
6,000
-

40

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

8 STAFF COSTS

8 STAFF COSTS
Wages and salaries
Social security costs
Contribution to defned contribution pension schemes
2021
£
542,271
49,634
11,455
603,360		 2020
£
519,736
42,310
10,300
572,346

The average number of persons employed by the Company during the year was as follows:

Average number of employees
2021
No.
21		 2020
No.
22

The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

2020
No.
1
In the band £60,001 - £70,000 2021
No.
1		 2020
No.
1

The key management personnel of the Charity comprise the senior management team as detailed in the trustees’ report. The total amount of employee remuneration benefits received by the senior management team was £231,345 (2020: £229,219).

41

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

9 TRUSTEES’ REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2020 - £NIL). During the year, no Trustee expenses have been incurred (2020 - £NIL).

10 TANGIBLE FIXED ASSETS

Cost or valuation
At 1 August 2020
Additions
Disposals
At 31 July 2021
Depreciation
At 1 August 2020
Charge for the year
On disposals
At 31 July 2021
Net book value
At 31 July 2021
At 31 July 2020		 Fixtures and
fttings
£
89,742
6,634
(2,456)
93,920
68,792
6,139
(2,149)
72,782
21,138
20,950

42

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

11 DEBTORS

11 DEBTORS
Due within one year
Other debtors
Prepayments and accrued income
2021
£
13,387
89,743
103,130		 2020
£
12,250
95,300
107,550

12 CURRENT ASSET INVESTMENTS

Cash on deposit over 3 months
2021
£
403,011		 2020
£
402,425

13 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

WITHIN ONE YEAR
Creditors
Other taxation and social security
Accruals and deferred income
2021
£
17,470
13,712
12,258
43,440		 2020
£
14,778
10,585
13,563
38,926

43

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

14 STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

STATEMENT OF FUNDS - CURREN
Unrestricted funds
Designated funds
Fixed asset fund
Leadership and management
restructuring
Outreach and prevention expansion
including sexual harassment service
General funds
General Funds - all funds
Total Unrestricted funds
Restricted funds
Welfare
Counselling service
Domestic Abuse Support
Children’s worker
Children’s service
Education
Fundraising
COVID-19
Volunteering, Communications
and Training
Sexual Harassment Project
Sexual Violence Service
Total of funds		 T YEAR

Balance at 1
August 2020
£
20,950
-
-		 Income
£
-
-
-		 Expenditure
£
-
-
-		 Transfers
in/out
£
(20,950)
125,000
115,000		 Balance at 31
July 2021
£
-
125,000
115,000
20,950 - - 219,050 240,000
894,965 723,371 (418,343) (219,050) 980,943
915,915 723,371 (418,343) - 1,220,943
2,734
108,749
81,379
2,629
12,518
60,843
8,413
19,825
21,190
8,144
22,558		 28,297
10,000
248,243
36,816
25,000
1,000
-
-
20,000
-
-		 (23,529)
(63,778)
(286,200)
(35,875)
(26,990)
(44,513)
(8,413)
(19,825)
(24,546)
-
(3,295)		 -
-
-
-
-
-
-
-
-
-
-		 7,502
54,971
43,422
3,570
10,528
17,330
-
-
16,644
8,144
19,263
348,982 369,356 (536,964) - 181,374
1,264,897 1,092,727 (955,307) - 1,402,317

44

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

14 STATEMENT OF FUNDS (CONTINUED)

DESIGNATED FUNDS

Over the past years, demand for JWA’s services has increased consistently which has resulted in expansion of our services and, since the year end, an increase in our staff numbers. In order to manage our services efficiently, the Board has committed and therefore designated reserves in order to implement:

This expansion has commenced since 31 July 2021. It is expected that the designated reserves of £240,000 will be spent in the two years to 31 July 2023.

RESTRICTED FUNDS

The unspent restricted funds above will be utilised in the next financial year unless otherwise stated below – more details with regard to them are below:

45

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

14 STATEMENT OF FUNDS (CONTINUED)

STATEMENT OF FUNDS - PRIOR YEAR


Unrestricted funds
Designated funds
Fixed asset fund
The Dina Project
Sexual Harassment Project
General funds
General Funds - all funds
Total Unrestricted funds
Outreach development and
counselling
Welfare
Counselling service
Domestic Abuse Support
Children’s worker
Children’s service
Welfare resettlement
Education
Fundraising
COVID-19
Volunteering, Communications
and Training
Sexual Harassment Project
Sexual Violence Service
Total of funds
Balance at 1
August 2019
£
20,000
31,342
12,940		 Income
£
8,364
-
-		 Expenditure
£
(7,414)
(23,130)
(20,460)		 Transfers
in/out
£
-
(8,212)
7,520		 Balance at 31
July 2020
£
20,950
-
-
64,282 8,364 (51,004) (692) 20,950
703,672 597,986 (407,385) 692 894,965
767,954 - (458,389) - 915,915
-
2,308
88,184
77,695
4,508
18,419
3,810
-
56,028
-
35,953
5,144
26,219		 20,026
19,183
80,000
112,660
34,299
25,000
-
79,000
-
45,600
25,000
3,000
36,000		 (20,026)
(18,757)
(59,435)
(108,976)
(36,178)
(30,901)
(3,810)
(18,157)
(47,615)
(25,775)
(39,763)
-
(39,661)		 -
-
-
-
-
-
-
-
-
-
-
-		 -
2,734
108,749
81,379
2,629
12,518
-
60,843
8,413
19,825
21,190
8,144
22,558
318,268 479,768 (449,054) - 348,982
1,086,222 479,768 (907,443) - 1,264,897

46

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

15 SUMMARY OF FUNDS

SUMMARY OF FUNDS - CURRENT YEAR

Designated funds
General funds
Restricted funds
Balance at 1
August 2020
£
20,950
894,965
348,982		 Income
£
-
723,371
369,356		 Expenditure
£
-
(418,343)
(536,964)		 Transfers
in/out
£
219,050
(219,050)
-		 Balance at 31
July 2021
£
240,000
980,943
181,374
1,264,897 1,092,727 (955,307) - 1,402,317

SUMMARY OF FUNDS - PRIOR YEAR

Designated funds
General funds
Restricted funds
Balance at 1
August 2019
£
64,282
703,672
318,268		 Income
£
8,364
597,986
479,768		 Expenditure
£
(51,004)
(407,385)
(449,054)		 Transfers
in/out
£
(692)
692
-		 Balance at 31
July 2020
£
20,950
894,965
348,982
1,086,222 1,086,118 (907,443) - 1,264,897

47

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

16 ANALYSIS OF NET ASSETS BETWEEN FUNDS

16 ANALYSIS OF NET
BETWEEN FUNDS		 ASSETS ASSETS
Tangible fxed assets
Current assets
Creditors due within
one year
Total
Tangible fxed assets
Current assets
Creditors due within
one year
Total
ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Restricted
Funds 2021
Unrestricted
Funds 2021
£
£
-
21,138
181,374
1,243,245
-
(43,440)
- CURRENT YEAR		 Total funds
2021
£
21,138
1,424,619
(43,440)
181,374 1,220,943 1,402,317
Restricted
Funds 2020
£
-
361,654
(12,672)
- PRIOR YEAR		 Unrestricted
Funds 2020
£
20,950
921,219
(26,254)		 Total funds
2020
£
20,950
1,282,873
(38,926)
348,982 915,915 1,264,897

48

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

17 RECONCILIATION OF NET

MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income for the year
(as per Statement of Financial Activities)
Adjustments for:
Depreciation charges
Interest
Loss on the sale of fxed assets
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
2021
£
137,417		 2020
£
178,675
6,139
(637)
310
4,420
4,514		 7,414
(2,531)
-
(19,207)
(605)
152,163 163,746

18 ANALYSIS OF CASH AND CASH EQUIVALENTS

18 ANALYSIS OF CASH AND
EQUIVALENTS		 CASH CASH
Cash in hand
Total cash and cash equivalents
2021
£
918,478		 2020
£
772,898
918,478 772,898

49

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

19 ANALYSIS OF CHANGES IN NET DEBT

Cash at bank and in hand
Liquid investments
At 1 August
2020
772,898
402,425		 Cash fows
£
145,580
586		 At 31 July 2021
£
918,478
403,011
1,175,323 146,166 1,321,489

20 PENSION COMMITMENTS

The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions paid by the company to the fund and amounted to £11,455 (2020: £10,300). No contributions were payable to the fund at the balance sheet date (2020: £NIL).

21 OPERATING LEASE COMMITMENTS

At 31 July 2021 the Company had commitments to make future minimum lease payments under non-cancellable operating leases as follows:

Within 1 year
Within 2-5 years
2021
£
52,456
75,703		 2020
£
52,456
127,855
128,159 180,311

50

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2021

22 RELATED PARTY TRANSACTIONS

During the year, the Charity received £4,800 in personal donations from trustees and related parties (2020: £33,793).

51

Company Registration No. 3024499 (England and Wales) Charity Registration No. 1047045

52