2023-03-31-accounts - Berkshire Women's Aid

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Berkshire Women’s Aid (Limited by Guarantee) Report & Financial Statements 31 March 2023

Berkshire Women’s Aid Contents

	Page
Reference and administrative details	1 to 4
Trustees’ Report	5 to 19
Independent Auditor’s Report	20 to 23
Statement of Financial Activities	24
Balance Sheet	25
Statement of Cash Flows	26
Notes to the Financial Statements	27 to 49

Berkshire Women’s Aid Charity Information

Company number	03081670
Charity number	1050484
Registered office and	94-98 Addison Road
Operational address	Reading
	Berkshire
	RG1 8EG
Trustees	Trustees, who are also directors under Charity law, who served
	during the period up	to the date of this report were as follows:
	M Rice-Jones	Chairperson (until 30 June 2023)
	D Hunt
	J Cooper
	P Spinks
	K Baddeley
	F Jones
	J Harrington	(resigned 31 May 2023)
	A Hawkins	(resigned 1 December 2022)
	E O’Kerry	(resigned 5 April 2022)
	M Beddall	Chairperson (appointed 1 July 2023)
	B Moses-Mulrooney
	E Pedersen	(appointed 14 November 2022)
	C Howard	(appointed 5 April 2023)
	E Young	(appointed 30 November 2022)
Key Management	Andrea West	Chief Executive (resigned 29 May 2023)
	Alexandra Simpson	Chief Executive (appointed 8 June 2023)
Personnel	Nicola Wimble	Finance Director
	Rachel Murray	Director of Operations
Bankers	Barclays Bank plc	Nationwide Building
	Leicester	Society
	LE87 2BB	PO Box 3
		5-11 St Georges Street
		Douglas
		Isle of Man
		IM99 1 AS
	Metro Bank
	One Southampton Row
	London
	WC1B 5HA

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Solicitors Field Seymour Parkes 1 London Street Reading RG1 4PN Dexter Montague 105 Oxford Road Reading RG1 7UD Auditor Edwin Smith 32 Queens Road Reading RG1 4AU

Berkshire Women’s Aid Trustees Report Year ended 31 March 2023

Why BWA is needed

There has been no reduction in the need for our help. Every week on average two women across the UK will be killed by a partner or ex-partner. Domestic abuse impacts all genders, age groups and backgrounds across the whole of society no one is immune from its reach and Berkshire Women’s Aid (BWA) does not discriminate against any gender, ethnicity of disability; we work with all survivors of domestic abuse.

The survivors we support are facing additional risks and barriers; for example, financial barriers to leaving their perpetrators, which have increased as a result of the cost of living crisis. Other factors include and emotional barriers triggered by potentially years of abuse which reduces self-esteem and confidence in their ability to believe things can be different.

Due to the demands of the current financial environment on charities and funders, maintaining all our services has become increasingly challenging.

Ideally we would like for there to no longer be a need for our services but until then we are committed to changing lives across Berkshire with the help of our knowledgeable staff, volunteers and donors.

How BWA changes lives

BWA makes a difference to the lives of the people we support every day. Our staff in refuge and those delivering programmes including Outreach, Aim for Change, Choices, Addison

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Project, children and young people’s work go over and above to improve the life chances for survivors and their families. In all aspects of our operations, we provide impartial advice and sign-posting, we provide advice on safety planning, healthy relationships and where to go for help in an emergency are all covered. We have literally been told by our survivors that we have saved their lives. Here are some quotes from survivors we have worked with in 2022-23:

“[BWA has] been really wonderful, you have supported me the whole time and helped me see red flags in relationships and I feel much stronger within myself, thank you so much”

“Support has been incredible, just talking through the process and about my children and discussing looking after myself has been very valuable and I just wanted to say thank you.”

“Feel that the 1:1 work was really helpful. Having regular sessions was also really helpful. Feeling safer at home.”

“BWA have been the biggest support that I have had the whole time, every other agency has let me down but BWA has always been there.”

“I think honestly having you at the end if the phone has been amazing and the [Stop, Think, Feel program (STF)] has been brilliant. I felt like an imposter when I first started but by the time I left I felt amazing, I have met up with one of the girls from STF. Just hearing other people saying things that had been through the same thing felt like I was not the only one.”

“Thank you for all the help, it is such a big scary thing needing support from women’s aid but I was so impressed by how quickly I was contacted and provided support. When I needed help you were just there and I don’t think I would have been able to do it without you, you have been absolutely amazing and supportive and always felt like there was no judgement. Thanks for being so patient with me.”

“I could not be more grateful for the support, especially as a foreigner I was worried about being believed but I have felt very supported.”

2022-23 at a glance

The need for BWA’s services continues to be extremely high. While our referrals have reduced slightly since the peak of 2020-21, they remain higher than pre-pandemic levels. This is partially an increased awareness of domestic abuse and the changes in legislations and the pandemic bringing increased focus from the media as well as an increase in reporting of incidents. However, there are still high levels of unrecorded domestic abuse incidents, lack of criminal convictions and hidden victims/survivors who do not report.

We provided crucial and life changing support to a total of 5489 survivors and clients in 202223. This was provided through the following support:

Outreach services in the community supported 712 new clients
Our children and young people’s programs received referrals for 133 children
BWA received 654 referrals for refuge accommodation and accommodated 57 women and 41 children.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

BWA provided 32 safe accommodation units for survivors from across the country
The BWA Helpline received 4365 calls
The Aim for Change program that works with perpetrators and their families was delivered to 16 new participants and 12 survivors
58 survivors attended BWA Choices programs
573 professionals attended BWA Domestic Abuse Training events
BWA supported 15 women in the Empowering Women’s service and 35 in the Complex Needs group
BWA supported 42 men and 33 LGBT+ survivors. We support all survivors of domestic abuse and intend to grow these area of our work; for example, with the new Addison Project.

The majority of our referrals are received from MARAC, self-referral, Children’s Social Care, Services (Social Care), Housing Departments, the Police/DAIU, Health Professionals (e.g. Health Visitors) and other agencies (Victims First, IDVA and other DA services).

----- Start of picture text -----
How do survivors find us?
MARAC Self refered Social Care
Victims First Housing Police
Heaith professional Other
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BWA delivers real change for survivors because we provide high quality support services and raise awareness informed by a strong understanding of domestic abuse and local needs. Many survivors come to us directly and are not receiving any other support from other services.

But we do not do this alone, we cannot do this alone. With the pressures of the cost of living crisis widening the gap between funding and expenditure: the financial challenges for charities like BWA grows.

Our staff, volunteers and donors are essential. They have phenomenal local insight, expertise and empathy. There is so much more we could do with additional funding.

Highlights of 2022-23:

Achieved SafeLives Accreditation for Outreach/IDVA Services

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Secured the Bracknell Forest Council DA services contract
Secured an extension to the Reading Borough Council DA services contract
Awarded the West Berkshire core DA services contract to commence from April 2023
• Conducted a review of our property portfolio and refuge provision in line with changing needs. We were delighted when the Wokingham Housing Society gave us a significant donation which will allow us to introduce refuge provision for clients that cannot be housed successfully within our existing provision.
Increased awareness of domestic abuse with male and LGBTQ+ victims and building links to organisations and community groups who might refer to us as these groups are under-represented in referral to service provision.
Developed a new fundraising strategy with our Trustee Board to increase our fundraising activity both in community giving and trust and foundation grants.
Made significant progress toward achieving Respect Accreditation for our perpetrator project
Continued to invest in the training and development of the BWA staff team

BWA Vision and Mission

This year we updated our Vision, Mission and Values addressing the changing background of need in the parts of Berkshire we work in:

Vision

BWA is a charity that breaks the cycle of domestic abuse, today and for future generations.

Mission

We work with survivors to find immediate routes to safety to recover and rebuild.

We are part of a community tackling the impact of domestic abuse.

Values

All BWA activities are underpinned by a set of values adopted by the Charity’s volunteers, staff, management and trustees:

Welcoming and empowering – we listen, encourage and equip people to make informed choices
Places of safety – we provide environments where anyone using our services can talk freely, live safely and think about the future
We do not judge – we listen and provide the space where people using the services can recognise that some aspects of their life are not the way they want them to be
Trust – you can trust BWA: confidentiality is at our core and people using our services can count on professional, highly skilled support

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Equality – we believe in providing support to anyone who needs it, regardless of their sex, ethnicity, religion, age, sexual orientation, gender or disability

Raising awareness – BWA encourages people to understand domestic abuse and violence, to seek support and report concerns

BWA Services

BWA offers a range of services across the Reading, Bracknell, Wokingham and West Berkshire areas.

BWA Helpline

The BWA helpline offers information, signposting and support to a wide range of callers including professionals, those experiencing domestic abuse, or calling on behalf of a friend or family member. It is the single point of entry for BWA services and operates 24 hours per day, seven days a week. Experienced call handlers support callers from out of the area, as well as those from the local authority areas in which BWA are commissioned to provide support. The helpline also provides information about other local and national services.

Refuges

Our Refuges provide a safe place for survivors of domestic abuse and their children and have been at the centre of BWA services since 1975. In 2022/23 we sold one of our refuges in Reading in line with our accommodation strategy, current demand in the UK and the learning during the pandemic. We expect to add dispersed housing provision to our existing shared refuge provision to replace this provision. This accommodation will support survivors for whom shared accommodation is not appropriate.

BWA has five refuges across Berkshire which are able to accommodate up to 32 women and 66 children. In Reading, four of these rooms, which can accommodation up to one woman and two children in each, are dedicated specialist provision for women from an Asian background supported by a specialist worker.

BWA refuges provide a safe, confidential home where survivors can feel safe and have time and space to make informed choices and decisions about their future.

Staff will work directly with survivors via a key-working program to provide emotional and practical support. They can assist with safety planning, managing finances, housing, legal support, accessing work, education or training, or health needs. They also support with children’s needs, including education and their health and well-being.

Once the survivor has discussed all their options, the aim is for them to feel empowered to make informed choices regarding their family’s future. Keeping the support plan under regular review ensures it is survivor focused, updated and amended as needs change. Embedded within the process is clear risk assessment framework to assist staff and survivors manage risk.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023 Resettlement

Moving out of refuge can be a challenging time for women and their families. BWA’s resettlement service offers survivors a stepping stone between the supported environment of the refuge and independent accommodation.

Resettlement is tailored to individual needs and may include practical tasks involved in such a move. Resettlement is usually offered for up to six weeks after a survivor and their family moves on from refuge but this can be adjusted to suit individual needs and further support can be provided through BWA outreach workers. Local authorities have been supportive in helping us resettle survivors and their children enabling us to free up spaces for new clients fleeing abuse.

Aim for Change

Aim for Change is a 26 week program which has been developed to address domestic abuse, promoting changes in the behaviour of those who perpetrate abuse towards a current or former intimate partner. Taking a psychoeducational approach to program delivery, the intervention is grounded in the stages of change model and draws on motivational interviewing to enable participants to raise awareness and understanding of domestic abuse and reduce abusive behaviour. Integrated survivor support is in place to monitor safety and risk for those associated with the participant, providing an independent source of support and psychoeducational sessions to survivors.

Aim for Change is divided into two stages. The first phase consists of an ‘early intervention’ and is designed to be able to work with individuals who have yet to acknowledge the abuse, incorporating readiness to change and awareness raising. If an individual has acknowledged abusive behaviour at the conclusion of the first phase, they are assessed for suitability to progress to the second phase that focuses more on behavioural changes.

Outreach/IDVA Support

In 2022/2023 BWA provided high quality, risk-led, specialist outreach/IDVA support to victims and survivors of domestic abuse across Reading and Bracknell. From April 2023 we will also provide support in West Berkshire.

BWA Outreach/IDVA services offer support to those experiencing domestic abuse. The support consists of risk assessment, safety planning, emotional support and advocacy. BWA provides those experiencing abuse information about legal and civil remedies, housing, finances and benefits, signposting or making referrals to specialist support where required. BWA also provides support at court, attendance at child protection proceedings and other meetings as needed by the survivor. BWA regularly attends MARAC, MATAC and MAPPA meetings.

Adult Group Work

Both Outreach and Aim for Change clients are offered a place on the BWA Choices Programme which is a psychoeducational programme that looks at the dynamics of domestic abuse and how the elements of power and control can affect our minds as well as our bodies.

The Choices group is facilitated by a BWA Group Facilitator. The group is open to survivors who have been affected by abuse by a spouse or a family member, either currently or in the past.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

The Choices Programme covers the following themes:

Healthy and unhealthy relationships
How domestic abuse affects the victim/survivor’s confidence and self-esteem
How domestic abuse affects children and young people
Recognising controlling behaviours at an early stage in a relationship
The impact of domestic abuse on beliefs
Rebuilding damaged self-confidence and self-esteem

The programme is evaluated on the basis of feedback questionnaires completed by survivors.

We deliver a hybrid model of training with programs delivered both face to face and virtually to meet the needs of survivors.

Children and Young People Programs

BWA recognises the impact of domestic abuse on children and young people. The Domestic Abuse Act 2021 recognised children as victims in their own right and BWA has designed and delivered services to meet this need.

BWA offer children and young people a safe environment in which they can share experiences and develop a better understanding of domestic abuse, its effects and importantly how they can keep themselves safe. BWA has provided tailored support either individually or in groups for over 10 years in the local area.

Expect Respect

BWA advocates the Women’s Aid ‘Expect Respect’ program. Using this program, we run sessions on healthy relationships with children and young people aged five and over. We work with children and young people who have experienced domestic abuse, with age appropriate activities that are designed to be fun and engaging. Our team of specialist workers support children and young people to resolve conflicts, safety plan and enhance their self-esteem tackling issues of domestic abuse in a safe and contained way.

Domestic Abuse Recovery Together (DART)

Developed by the NSPCC, the DART program works with children aged 7-14 and their parent to provide them with a safe space and the skills to speak to each other about domestic abuse, learn to communicate and rebuild their relationship.

Specialist Community Outreach Support Services

Stop, Think, Feel

Based on a clinical model of support, the Stop Think Feel program was devised to work with women who have experienced domestic abuse and also present with a diagnosis of, or behavioural traits indicative of, personality disorder. The program consists of ten sessions and focuses on mentalisation techniques. The program is not designed to act as crisis intervention; women accessing the program with active support needs around domestic abuse must be linked with an outreach worker.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

In 2022-23, 59 clients were referred to the Stop, Think, Feel program: 44 clients were from Reading, 1 from Wokingham, 14 from West Berkshire. Three programs were delivered in the year; this was a specialist service helping survivors who otherwise might ‘fall through the cracks’ of statutory provision. The program ended on 31 March 2023 when the Police & Crime Commissioner (PCC) diverted funding to other programs.

Empowering Women Project

A dedicated key worker for the Empowering Women Project worked one-to-one with women survivors identified as having multiple and complex needs. The program enabled women to increase their resilience, supported them to make changes to their lives and access mainstream services. To access the program, women needed to be living in West Berkshire and meet at least three of seven referral criteria: domestic abuse, insecure housing, offending history, problematic substance use, mental health or self-harm support needs, unemployment, money or debt management problems. This program ended on 31 March 2023 as West Berkshire chose not to fund further projects; however, those who qualify for outreach/IDVA support will be supported by BWA under the new West Berkshire Core contract from April 2023.

Multi-Agency Training

In 2022-23 BWA continued to provide specialist domestic abuse multi-agency training and/or briefing sessions in partnership with Reading Borough Council (RBC) and Bracknell Forest Council, as well as the local CCG and other statutory and voluntary agencies. BWA has continued to work with partner organisations in both statutory services and the voluntary and community (VCS) sector to respond to requests to provide specialist DA training to individual agencies.

BWA are contracted by RBC to deliver DA Level 1 and 2 training sessions each year. This training is open to all and not solely council employees meaning attendees are from diverse professional backgrounds including voluntary organisations, probation, schools and children’s centres, as well as statutory services.

At the request of RBC, training continued to be delivered online this year. Six DA Level 1 courses and three DA Level 2 courses were delivered with a bespoke DA Level 2 course developed for professionals, focusing on the impact of domestic abuse on children. In total, 113 professionals were trained in DA Levels 1 and 2 this year and we received excellent feedback.

Training undertaken with other partners has includedBWA Services, Domestic Abuse, Introduction to Coercive Control, Understanding Domestic Abuse Perpetrators, DASH and MARAC Training, Domestic Abuse in the Workplace, Cut it Out Training (DA Awareness) and more with over 450 attendees.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023 Our Donors

In 2022/3, we received generous donations including those from the Wokingham Area Housing Society, The Fairhill Foundation, Earley Charity, Garfield Weston, Reading Borough Council, Bracknell Forest Council, Involve, Nationwide, Berkshire Community Foundation, Wokingham United Charities, Inner Wheel, NatWest SafeLives and many more individual donors, trusts and foundations.

These donations, large or small, continue to be vital to enable us to carry out our crucial charity work.

Community activities such as plant sales and coffee mornings and the people who ran several half marathons, swam or collected for gifts and food at Christmas and Eid also helped us to provide for survivors every day. Our supporters are often highly creative with one person donating the royalties from their book on influential women in Readings past.

Our Future Plans

The inflationary environment continues to create significant pressure on our ability to deliver services. For 2023/4, BWA has the following objectives:

To achieve Respect Accreditation for Aim for Change
To deliver our fundraising strategy to increase community fundraising, trust and foundation grants and government/local authority funding
To provide an extensive Equity, Diversity and Inclusion Strategy, Action Plan and Policy
To develop new partnerships and areas of growth e.g. training packages
To diversity funding streams and deliver a balanced budget
To reduce areas of risk and manage change
Offer additional professional development, training and areas of progression for staff
• To develop new projects that meet the needs of the local community, survivors and address the government agenda (e.g. Domestic Abuse Act 2023 and Perpetrator Work)
To purchase dispersed accommodation units, establishing accommodation resources that are better placed to meet the needs of diverse communities, including men and LGBTQ+ survivors.

Detailed Statements

The Trustees and Senior Management Team present their report and the audited financial statements for the year ended 31 March 2023 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

Reference and administrative information set out on pages 3 & 4 forms part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the memorandum and articles of association and the 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 (FRS102) (effective 1 January 2019).

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Structure, Governance and Management

The organisation is a charitable company limited by guarantee, incorporated on 19 July 1995 and registered as a charity on 25 June 1975.

The company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association

Trustees delegate the day to day management and responsibility to the Chief Executive who is supported by the Finance Manager who ensures the ongoing financial viability of the Charity and a Service Development Manager and Refuge Accommodation Manager.

Our CEO resigned in February 2022 and the trustees took the opportunity to review the structure of the management team resulting in the promotion of the Service Development manager and Finance Manager in 2023-24 to Director of Operations and Finance Director. They along with the CEO form the Senior Management Team. A new CEO, Alexandra Simpson (Alix), was appointed in June 2023 by the Trustee Board. Two trustees with the relevant skills assisted the Management Team during the period for which we were without a CEO.

The CEO, Senior Management Team and Board of Trustees followed the procedures advised by the Charity Commission before making appointments for positions. All Trustees give their time voluntarily and receive no benefits from the Charity. Any expenses reclaimed from the Charity are set out in note 8 of the financial statements.

Recruitment and Appointment of Trustees

Trustees are recruited through advertisements placed in local volunteer bureaux, social media, via the BWA website and by potential Trustees expressing their interest by making direct contact with BWA. Potential Trustees are requested to speak with the Chair and submit a written resume of their career and interests for consideration by the Board of Trustees. Following an interview by a panel of at least two Trustees and reference checking including a DBS check, suitable applicants are invited to attend one board meeting as an observer and then complete relevant paperwork and an induction. After the first meeting and if the Board is unanimous, the new trustee is elected on to the Board at the next meeting.

Trustees are not appointed by anyone outside the charitable company. Trustees adhere to BWA policies and procedures for staff and volunteers.

BWA is a member of the Women’s Aid Federation of England (WAFE).

Induction and Training for Trustees

All Trustees receive a programme of induction, co-ordinated by the senior management team upon appointment. A Trustee Induction Pack is kept up to date and forms the basis of this induction.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

The induction includes a welcome and introduction to the Board and also an explanation of functions and services within BWA.

New Trustees are required to read the trustee guidance on the Charity Commission website and access other digital training materials regarding the role and responsibilities of a Charity Trustee and information specifically regarding domestic abuse.

Mandatory training for Trustees includes safeguarding (adult and children) and equality and diversity. Additional training is offered to the Board throughout the year.

Remuneration

Currently, the key management personnel team consists of three staff including, the Chief Executive, Finance Director and Director of Operations (previously Finance Manager and Service Development Manager). The combined annual salaries including pensions and benefits for these key personnel is £164,165. Individual salaries are reviewed after each appraisal annually, although the Charity cannot guarantee an annual pay review and any salary increase is based on available funding, achievement of targets and operational performance.

Staffing

The BWA staff team is made up of 21 full time and 14 part time members of staff. We currently have a number of volunteers who undertake specific projects or areas of work, with further volunteers in training. Additionally 2-3 times a year, teams of 10-15 volunteers help with specific projects such as clearing gardens or painting and decorating in refuges as part of Corporate Social Responsibility programs with local businesses.

Preparation, selection, vetting and vigilant maintenance are all central to our safer recruitment policy with all senior managers undertaking the Safer Recruitment Training. All of our staff, students and volunteers are screened before commencing employment or volunteering with us. This includes DBS checks and taking up references from former employers. Proof of identity and ability to work is additionally sought from candidates prior to interview along with relevant training/ education/ qualification certificates. Our recruitment policy and volunteer policy are updated annually to ensure all recent legislation and guidance is followed.

Pre-planned interview questions with an interview panel of two members of staff are used to access the knowledge, insight and suitability of a candidate.

All volunteers, students and staff have to complete an enhanced Disclosure and Barring Service (DBS) check before they can commence their duties and they have to undertake comprehensive safeguarding training along with our introduction to domestic abuse training.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Objectives and Activities for the Public Benefit

The mission, vision and objectives of the Charity are summarised in the BWA Memorandum of Association. BWA assists women, men and their children who are in necessitous circumstances

and, in particular, those women and their children who have suffered from abuse or maltreatment in their homes.

The Trustees refer to the Charity Commission's general guidance on public benefit when reviewing the charitable aims and objectives and in planning future BWA operations and activities. In particular, the Trustees consider how planned activities and new projects will contribute to the aims and objectives that have been set.

The Charity furthers its charitable purposes for the public benefit by providing a range of services to enable people experiencing domestic abuse to make positive choices about their future and to rebuild their lives.

Risk Review

BWA has a comprehensive Risk Register that is reviewed at each Board Meeting and regularly at Senior Management Meetings. The Risk Register covers governance, operations, financial aspects, people management, legal and external factors (e.g. government policy) and complements the Business Continuity Plan.

Risk to clients is managed through relevant policies including Health & Safety Policy, Safeguarding (adults and children), and the BWA Code of Conduct. Risk is also managed through monthly supervision and case management.

The Senior Management Team monitor financial risk by reviewing income and expenditure in the management accounts on a monthly basis as well as cash flow to ensure the Charity can meet its commitments as they fall due. Regular budget reforecasting allows tracking to ensure the Charity is looking ahead at its financial stability providing a longer term picture. The income and expenditure, funding and financial risk is explored thoroughly at Board meetings every other month allowing strategy and actions to be revised if required.

The BWA risk register identifies all key risks and how these are being managed.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Financial Review

BWA has been under significant financial pressure during the year in supporting an increasing number of service users within static Local Authority contract funding. Additional funding has been critical to delivery of services to those coming to us but we were forced to use reserves to continue to deliver the same level of services as our costs increased within an inflationary environment.

The statement of financial activities shows that the total incoming resources increased to £1,962,502 while total resources expended (before losses on defined benefit scheme) increased to £1,520,703 plus gains and losses of £267,061 resulting in surplus of £708,860 including transfers and restricted funds. The deficit of income over expenditure on unrestricted

funds was of £181,447 (excluding donations designated for the provision of new refuge accommodation in the Wokingham Borough from the Wokingham Housing Society).

BWA’s principal funding sources are Local Authority contracts to provide refuge and outreach services. This income is supplemented by donations and restricted grants.

The inflationary cost of living had a significant impact on our costs across our refuges and other services which was not matched in the contracts from our local authorities putting financial pressure on the organization and leading to our operational deficit. As an example our electricity bill trebled as our previous fixed deal ended.

Income and expenditure for all services are continuously monitored and we take all possible steps to control our costs to reach the widest number of clients possible.

BWA has a defined benefit pension scheme with the Social Housing Pension Scheme (SHPS) which was closed to new members in 2010. This is a multi-employer scheme with a valuation at the last formal actuarial valuation date 30 September 2020 revealing a shortfall of assets compared with the value of liabilities for the whole scheme of £1,560 million. The actuary has set a deficit contribution plan for all members to which BWA makes its share of payments.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Reserves Policy

The Reserves Policy is set to ensure there is no disruption of Berkshire Women’s Aid (BWA) services in the event of an unforeseen reduction in income or increase in expenditure. It also allows for contingencies aimed at the mitigation of any major risks identified that would have a financial impact should they materialise.

The Trustees have determined a requirement for freely available funds in order to fund the following:

To maintain the continued furtherance of the objectives of the Charity.

To cover management, administration, fundraising and other support costs.

The Trustees believe that, in line with the current contract dates and structure, the level of free reserves excluding pension deficit should be sufficient to cover:

Continued service delivery for 6 months of half the activity of the Charity

The level of reserves is continually monitored by the Trustees and the policy is reviewed at least every three years.

The Trustees designated a fund of £38,279 during the year for The Addison Project from donations to support more male survivors of domestic abuse. At the end of March 2023 free reserves (after pension deficit provision) were £494,878 against a level of £456,600 which would be required under the policy. Excluding pension deficit provision free reserves stood at £270,408.

The Trustees regularly review the Charity’s portfolio of owned properties within operational commitments to ensure that obligations are met over the longer term.

The Charity works to build its reserves to the level required to meet the policy to remain sustainable, build a safer future and protect the Charity in the long term.

Investment Policy

The Trustees, having regard to the liquidity requirements of operating BWA, have kept available funds in interest-bearing deposit accounts.

Restrictions on Distribution

The memorandum of association prohibits the distribution of the income and property of the charitable company to the members. Upon dissolution or winding up of the company, the assets shall be given or transferred to some similar institution or institutions having objects similar to the charitable company.

Berkshire Women’s Aid Trustees’ Report (continued) Year ended 31 March 2023

Statement of Trustees’ Responsibilities

The Trustees 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 directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charities SORP;
make judgments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements, and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

there is no relevant audit information of which the charitable company's auditors are unaware, and
the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditors are aware of that information.

The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Auditors

Edwin Smith were re-appointed as Charity’s auditors and have expressed their willingness to continue in that capacity.

This report was approved by the Trustees on 27 September 2023 and signed on their behalf by

M Rice-Jones – Chair

Berkshire Women’s Aid Independent Auditor’s Report to the Members of Berkshire Women’s Aid as at 31 March 2023

Opinion

We have audited the financial statements of Berkshire Women’s Aid (the “Charity”) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

•give a true and fair view of the state of the charity’s affairs as at 31 March 2023 and of its incoming resources and application of resources for the year then ended;

•have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

•have been prepared in accordance with the requirements of Companies Act 2006.

Basis for opinion

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

Conclusions relating to going concern

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity’s ability to continue as a going concern for a period of at least 12 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, including the trustees’ report, other than the financial statements and our auditor’s 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.

Berkshire Women’s Aid

Independent Auditor’s Report to the Members of Berkshire Women’s Aid (continued) as at 31 March 2023

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.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

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

•the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or

•sufficient accounting records have not been kept; or

•the financial statements are not in agreement with the accounting records; or

•we have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement [set out on page 18) the trustees 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 charity’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 charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s 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 auditor’s 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.

Berkshire Women’s Aid

Independent Auditor’s Report to the Members of Berkshire Women’s Aid (continued) as at 31 March 2023

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.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud.

The objectives of our audit in respect of fraud, are to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

Our approach was as follows:

• We obtained an understanding of the legal and regulatory requirements applicable to the Charity and considered that the most significant are the Companies Act 2006, the Charities Act 2011, UK financial reporting standards as issued by the Financial Reporting Council and UK taxation legislation.

• We obtained an understanding of how the Charity complies with these requirements by making enquiries with management and those charged with governance. We corroborated our enquiries through our review of the Trustees’ meeting minutes.

• We assessed the susceptibility of the financial statements to material misstatement, including how fraud might occur by considering the key risks impacting the financial statements and documenting the controls that the Charity has established to address risks identified, or that otherwise seek to prevent, deter or detect fraud. In our assessment we considered the risk of management override. Our audit procedures included testing manual journals, including segregation of duties.

• We inquired of management and those charged with governance as to any known instances of noncompliance or suspected non-compliance with laws and regulations.

• Based on this understanding, we designed specific appropriate audit procedures to identify instances of non-compliance with laws and regulations. This included making enquiries of management and those charged with governance and obtaining additional corroborative evidence as required.

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.

Berkshire Women’s Aid

Independent Auditor’s Report to the Members of Berkshire Women’s Aid (continued) as at 31 March 2023

Use of our report

This report is made solely to the Charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and the regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the Charity’s trustees those matters we are required to state to them in an auditor’s 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 Charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Edwin Smith

Chartered Accountants Statutory Auditor

32 Queens Road Reading RG1 4AU

Dated 3 October 2023

Edwin Smith is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

Berkshire Women’s Aid Statement of Financial Activities Year ended 31 March 2023

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
				2023	2022
	Note	£	£	£	£
Income:
Donations	2	68,674	618,481	687,155	213,127
Income from charitable	4	1,013,108	255,788	1,268,896	1,005,540
activities
Investment income	3	6,451	-	6,451	575
Total income		1,088,233	874,269	1,962,502	1,219,242
Expenditure:	5
Cost of raising funds		109,537	-	109,537	42,859
Cost of charitable activities		1,160,143	251,023	1,411,166	1,232,391
Total expenditure		1,269,680	251,023	1,520,703	1,275,250
Net income/(expenditure)		(181,447)	623,246	441,799	(56,008)
before transfers
Actuarial gains/(losses) on	21	(32,556)	-	(32,556)	1,536
defined benefit pension
schemes
Gain on disposal of property		299,617	-	299,617	362,234
Transfers between funds	17	12,618	(12,618)		-
Net income/(expenditure)		98,232	610,628	708,860	307,762
for the year/Net
movement in funds
Fund balances at 1 April		2,070,795	21,437	2,092,232	1,784,470
2022
Fund balances at 31		2,169,027	632,065	2,801,092	2,092,232
March 2023

The statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006 and includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

Berkshire Women’s Aid Balance Sheet As at 31 March 2023

2023 £ £ 1,674,149 42,200 1,606,686 1,648,886 (147,658) 1,501,228 (142,156) (232,129) 2,801,092 632,065 2,130,748 38,279 2,169,027 2,801,092	2023 £ £ 1,674,149 42,200 1,606,686 1,648,886 (147,658) 1,501,228 (142,156) (232,129) 2,801,092 632,065 2,130,748 38,279 2,169,027 2,801,092	2022 £ £ 1,329,540 1,103,659 1,329,210 2,432,869 (1,253,560) 1,179,309 (175,693) (240,924) 2,092,232 21,437 1,754,873 315,922 2,070,795 2,092,232	2022 £ £ 1,329,540 1,103,659 1,329,210 2,432,869 (1,253,560) 1,179,309 (175,693) (240,924) 2,092,232 21,437 1,754,873 315,922 2,070,795 2,092,232
1,648,886 (147,658)		2,432,869 (1,253,560)
2,130,748 38,279		1,754,873 315,922
	2,801,092		2,092,232
	632,065 2,169,027		21,437 2,070,795

	2,801,092		2,092,232

The charitable company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 144 of the Charities Act 2011. No member of the company has deposited a notice, pursuant to section 476 requiring an audit of these accounts under the requirements of the Companies Act 2006.

The directors (trustees) acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the company.

These financial statements have been prepared in accordance with the special provisions relating to small companies within part 15 of the Companies Act 2006.

The accounts were approved by the Board on 27 September 2023. Director/Trustee - M Rice-Jones Company Registration No. 03081670

Berkshire Women’s Aid Statement of Cash Flows Year ended 31 March 2023

Note Cash flows from operating activities: Net cash provided/(used) by operating activities Cash flows from investing activities: Interest from investments Proceeds from disposal of tangible fixed asset Purchase of freehold property Net cash provided by investing activities Cash flows from financing activities: Repayments of borrowing 19 Net Cash used in financing activities Change in cash and cash equivalents in the year Cash and equivalents at the beginning of the year Cash and cash equivalents at the end of the year Net income/(expenditure) for the year (as per the statement of financial activities) Adjustments for: Depreciation charges Gain on disposal of tangible fixed asset Interest from investments (Increase) / decrease in debtors Increase / (decrease) in creditors and provisions Net cash provided from operating activities Analysis of cash and equivalents Cash in hand 19 Total	2023 £ 367,360 367,360 6,451 312,235 (376,432) (57,746) (32,138) (32,138) 277,476 1,329,210 1,606,686 708,860 19,205 (299,617) (6,451) 1,061,459 (1,116,096) 367,360 1,606,686 1,606,686	2022 £ (22,135)
		(22,135)
		575 375,207 -
		375,782
		(30,780)
		(30,780)
		322,867 1,006,343
		1,329,210
		307,762 11,685 (362,234) (575) (41,007) 62,234
		(22,135)
		1,329,210
		1,329,210

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparation

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 to the UK and Republic of Ireland (FRS 102) (effective January 2019) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Berkshire 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 note(s).

Preparation of the accounts on a going concern basis

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.

Fund Accounting

Unrestricted funds are donations and other incoming resources available for use at the discretion of the Trustees in furtherance of the objectives of the Charity
Designated funds are 'unrestricted' funds allocated by the Trustees for particular purposes.
Restricted funds are those donated for use in a particular area or for specific purposes.

Income

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether capital or revenue grants, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Donations and other income

Donations and other income are recognised when they become due and credited to the statement of financial activities. Any donations received for specific time restricted purposes are carried forward as deferred income and matched with related expenditure.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

1. ACCOUNTING POLICIES (CONTINUED)

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Expenditure is classified under the following activity headings within the statement of financial activities to one of the following headings:

Costs of raising funds

The direct costs of fundraising and publicity activities.

Expenditure on charitable activities
The direct and associated support costs of providing refuge accommodation to women and children and community outreach/IDVA support to people who have experienced domestic violence and abuse.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Grants payable are payments made to third parties in the furtherance of the charitable objects of the Charity. In the case of unconditional grants, they are accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the one year or multi-year grant. Grant awards that are subject to the recipient fulfilling performance conditions are accrued as the performance conditions are met.

Allocation of support and governance costs

Expenditure is allocated to the particular activity where the cost relates directly to that activity. These costs have been allocated between the cost of raising funds and expenditure on charitable activities. Costs of generating funds is based on 5% of staff costs and the cost of bid-writing consultants.

Costs are identified relating to the governance of the Charity being the costs associated with constitutional statutory requirements and costs associated with the strategic management of the Charity’s activities.

Support costs and governance costs are apportioned between the key charitable activities undertaken in the year on basis of revenue earned.

Financial instruments

The Charity 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.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

1. ACCOUNTING POLICIES (CONTINUED)

Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

Tangible fixed assets

Individual assets or groups of similar assets costing £1,000 or more are capitalised at cost. Assets are reviewed for impairment if circumstances indicate that their carrying value may exceed their net realisable value and value in use.

Depreciation is calculated to write off the cost less estimated residual value of fixed assets over their estimated useful lives. The depreciation rates in use are as follows:

Freehold land is not depreciated

Freehold buildings 50 years straight line

Housing and office equipment 3 years straight line

Computer equipment and software 3 years straight line

Debtors

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

Cash at bank and in hand

Cash at bank and in hand includes cash and short term deposits with a maturity or notice period of twelve months or less at the balance sheet date.

Joint arrangement

The Charity has a share of the income and expenditure, and assets and liabilities relating to the terms of a joint arrangement. The joint arrangement ended during the year (see note - 20). The Charity’s share in the transactions are recorded at cost less impairment.

Creditors and provisions

Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pension Schemes

Defined contribution scheme

The Charity operates a defined contribution scheme for its employees. Contributions payable to the scheme are charged to the statement of financial activities in the period to which they relate. The assets of the scheme are held separately from the Charity in an independently administered fund.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

1. ACCOUNTING POLICIES (CONTINUED)

Defined benefit scheme

The Charity also participates in a multi-employer defined benefit scheme, being the Social Housing Pension Scheme (SHPS), which was closed to new entrants in March 2010 and the scheme was closed to contributions with effect from April 2013

A defined benefit plan defines the pension benefit that the employee will receive on retirement, usually dependent upon several factors including age, length of service and remuneration. A defined benefit plan is a pension plan that is not a defined contribution plan.

The liability recognised in the balance sheet in respect of the defined benefit plan is the present value of the defined benefit obligation at the reporting date less the fair value of the plan assets at the reporting date.

The defined benefit obligation is calculated using the projected unit credit method. Annually SHPS engages independent actuaries to calculate the obligation. The present value is determined by discounting the estimated future payments (recovery plan contributions) using equivalent single discount rates that vary with the duration of the employer liabilities which give the same results as as using a full AA corporate bond (high quality corporate bond) yield curve to discount the employer’s obligations over the specific duration of the employer’s liabilities (‘discount rate’).

The fair value of plan assets is measured in accordance with the FRS 102 fair value hierarchy. This includes the use of appropriate valuation techniques.

Remeasurements of the net defined benefit liability, which comprise actuarial gains and losses arising from experience adjustments, the return on scheme assets, changes in actuarial assumptions are charged or credited to the statement of financial activities after net income/expenditure.

The net interest cost is calculated by applying the discount rate to the net balance of the defined benefit obligation and the fair value of scheme assets. This cost and other expenses are recognised in income/expenditure of the statement of financial activities.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

2. DONATIONS Donations and gifts Other grants etc. 3. INVESTMENT INCOME Bank interest	Unrestricted funds Restricted funds Total 2023 £ £ £ 63,681 - 63,681 4,993 618,481 623,474 68,674 618,481 687,155 Unrestricted funds Restricted funds Total 2023 £ £ £ 6,451 - 6,451	Total 2022 £ 158,819 54,308
		213,127
		Total 2022 £ 575

Berkshire Women’s Aid

Notes to the Financial Statements (continued) Year ended 31 March 2023

4. INCOME FROM CHARITABLE ACTIVITIES

Refuge Rent Service charges Reading Borough Council Bracknell Forest Council Bracknell Forest Council – Infection Control Fund Bracknell Forest Council resettlement Wokingham Borough Council Other Outreach Reading Borough Council Bracknell Forest Council Wokingham Borough Council West Berks Council The Earley Charity Garfield Weston Nationwide Children’s Services Wokingham Borough Council The Fairhill Foundation Core Services Involve Community Grant Total	Unrestricted funds Restricted funds Total 2023 £ £ £ 251,228 - 251,228 54,235 - 54,235 102,000 5,000 107,000 78,470 - 78,470 - - - - 10,000 10,000 40,000 - 40,000 10,074 2,000 12,074 536,007 17,000 553,007 358,792 - 358,792 47,000 35,000 82,000 - - - 71,309 71,309 - 46,621 46,621 - 5,000 5,000 - 24,994 24,994 477,101 111,615 588,716 - - - - 108,840 108,840 - 108,840 108,840 18,333 18,333 18,333 18,333 1,013,108 255,788 1,268,896	Total 2022 £ 220,180 41,637 90,000 70,360 9,640 - 30,329 6,762
		468,908
		307,871 48,667 26,535 71,313 42,641 - -
		497,027
		7,938 30,000
		37,938
		1,667
		1,667

		1,005,540

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

5. EXPENDITURE

Cost of raising funds Refuge £ £ - 937 - 72 - 888 - 0 - 153,464 - 33,564 - 41,211 109,537 181,320 - - - 900 - - - -	Outreach £ 10,111 - 9,151 0 13,934 0 17,113 424,138 0 0 - -	Children’s services £ 295 - 1,284 0 1,008 0 2,345 58,381 0 0 - -	Governance costs £ - - - - - - - 30,124 - - - 7,092	Support costs Total 2022 £ £ £ 5,350 16,693 10,732 56 128 360 9,644 20,967 17,286 - - 43,963 212,369 152,688 31,500 65,064 84,681 74,187 134,856 128,425 228,601 1,032,101 853,410 19,205 19,205 11,686 5,262 6,162 216 6,066 6,066 9,260 - 7,092 6,506
109,537 412,356	474,447	63,313	37,216	423,834 1,520,703 1,275,250
187,423 16,457	199,524 17,520	36,887 3,239	(37,216)	(423,834) - - - - -
109,537 616,236	691,491	103,439		1,520,703 1,275,250
42,589 546,015	609,091	77,285		1,257,250

Auditor’s remuneration comprises audit fees of £5,868 (2022: £5,490) and accountancy services of £1,224 (2022: £1,146).

Of the total expenditure, £1,269,680 was unrestricted (2022: £1,142,580) and £251,023 was restricted (2022: £114,670).

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

6. TAXATION

The company is a registered Charity. It has no liability to corporation tax on bank interest received on its charitable activities.

7. TRUSTEES AND RELATED PARTY TRANSACTIONS

The Trustees were not paid and did not receive any benefits from employment with the Charity in the year (2022: £nil).

There were no reimbursements of expenses to Trustees during the year (2022: £nil).

There were no related party transactions with trustees although a close relative has been employed at normal rates of pay for the position in charity. (2022: £nil).

8. EMPLOYEES

Employment Costs

Wages and salaries Social security costs Other pension costs	2023 £ 834,211 70,089 21,751 926,051	2022 £ 763,257 56,349 19,716
		839,322

Number of employees

The average monthly number of employees during the year was:

Refuge Outreach Children’s Services Support	2023 Number 9 16 4 12 41	2022 Number 7 15 3 13
		38

The average number of full time equivalent staff employed during the year was 31 (2022: 30).

One employee received more than £60,000 (but less than £70,000) in the financial year (2022:none).

The key management personnel of the Charity comprise the Trustees, Chief Executive Officer, Finance Manager and Service Development Manager. The total employee benefits including pension contributions of the key management personnel of the Charity were £164,165 (2022: £150,919). See note 8 for specific details on Trustees.

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

9. TANGIBLE FIXED ASSETS

Cost At 1 April 2022 Additions Disposals last year adj Disposals At 31 March 2023 Depreciation At 1 April 2022 On disposal adj last year On disposals Charge for the year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022	Freehold property Furniture and equipment Total £ £ £ 1,442,148 47,448 1,489,596 376,432 - 376,432 8,080 8,080 (22,203) (2,105) (24,308)
	1,796,377 53,423 1,849,800
	112,608 47,448 160,056 8,080 8,080 (9,585) (2,105) (11,690) 19,205 - 19,205
	122,228 53,423 175,651
	1,674,149 - 1,674,149
	1,329,540 - 1,329,540

In 2019 a new refuge was built under a joint arrangement with another charity and renovations were made to the freehold property for use in the Charity’s activities. The cost of £1,017,090 represented the Charity’s share of the property under the joint arrangement. During the year the joint arrangement was ended and other party’s share was acquired for £376,432. The total cost of the property (including improvements) amounts to £1,393,522.

10. DEBTORS

Debtors Amount due from joint arrangement Prepayments and accrued income	2023 £ 15,691 - 26,509 42,200	2022 £ 18,824 1,017,090 67,745
		1,103,659

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

11. CREDITORS

Amounts falling due within one year

Bank loan Trade creditors Taxes and social security costs Amount owing to joint arrangement Other creditors Accruals Deferred income 12. DEFERRED INCOME Deferred income comprises of restricted grants Balance at beginning of year Amount released to income in the year Amount deferred in year Balance at year end 13. CREDITORS Amounts falling after one year Bank loan	2023 £ 33,539 17,333 10,089 574 31,496 54,627 147,658 2023 £ 122,593 (97,600) 29,634 54,627 2023 £ 142,172	2022 £ 32,140 8,599 24,533 1,017,090 885 47,720 122,593
		1,253,560
		2022 £ 28,557 (28,557) 122,593
		122,593
		2022 £ 175,693

The bank loan totaling £175,711 at 31 March 2023 is the balance on a commercial mortgage taken out in 2018 for a term of ten years with a fixed rate of interest of 4.32%. The mortgage is secured upon the Charity’s freehold property. The amount falling due in more than five years by instalments is £nil (2022: £32.639).

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

14. PROVISION FOR LIABILITIES

4. PROVISION FOR LIABILITIES
	2023	2022
	£	£
Defined benefit pension scheme liability	232,129	240,924

The movements in the year regarding the provision are detailed in note 21 on page 42.

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Fund balances at 31 March 2023 are represented by: Tangible fixed assets Net current assets Creditors falling due after one year Pension deficit provision	Unrestricted funds Restricted funds Total 2023 Total 2022 £ £ £ £ 1,674,149 1,674,149 1,329,540 869,163 632,065 1,501,228 1,179,309 (142,156) (142,156) (175,693) (232,129) (232,129) (240,924)
	2,169,027 632,065 2,801,092 2,092,232

16. COMMITMENTS UNDER OPERATING LEASES

At 31 March 2023 the Charity had a total of future minimum lease payments under non– cancellable operating leases for each of the following periods:

Several of the leases have completed their term, the values included are the current rentals and where leases terminate during the next financial year, the commitment included is the value to the date of termination of the lease.

Expiry date: Not later than one year Later than one year and not later than five years	2023 £ 71,111 - 71,111	2022 £ 86,575 9,823
		96,398

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

17. MOVEMENT IN FUNDS

7. MOVEMENT IN FUNDS
Movements in restricted funds Holly Tree House Wokingham Area Housing Society Limited Refuge Shanly Foundation Berkshire Community Foundation RBC Covid Support BAME Shanti Fund Involve Community Outreach The Earley Charity Garfield Weston Nationwide Community Grant: Safe Accommodation Worker BFC Safe Accommodation Worker Children's Services The Fairhill Foundation Resident Wellbeing NatWest Save Lives Circle Fund Inner Wheel Resettlement Fund BCF(WUC) Resettlement Fund Unrestricted Funds General funds Designated fund Total Funds	Balance at 1 April 2022 Income Expenditure Transfers Balance at 31 March 2023 £ £ £ £ £ 12,618 (12,618) - 613,481 613,481 - 2,000 (2,000) - 5,000 5,000 - 5,000 (5,000) - 1,819 (235) 1,584 - 18,333 (18,333) - - 46,621 (46,621) - 5,000 (5,000) - 24,994 (24,994) - 35,000 (35,000) - - 108,840 (108,840) - - 5,000 (5,000) - 2,000 2,000 - 10,000 10,000
	21,437 874,269 (251,023) (12,618) 632,065
	1,754,873 1,088,233 (1,002,619) 290,261 2,130,748 315,922 - - (277,643) 38,279
	2,070,795 1,088,233 (1,002,619) 12,618 2,169,027

	2,092,232 1,962,502 (1,253,642) - 2,801,092

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

17. MOVEMENT IN FUNDS (CONTINUED)

Transfers for restricted funds relate to the final half of the funds relating to Holly Tree House sold in the year and being transferred to general funds.

Designated funds of £315,922 have been transferred back to general funds set aside for the joint arrangement buy-out this year (see below) with £38,279 designated from general funds for Addison project (see below) making a net transfer of £235,922.

The following amounts within restricted funds represent net book values of capital items at 31 March 2023 and do not represent cash available:

	2023	2022
	£	£
Holly Tree House	-	12,618

Purposes of the restricted funds

Holly Tree House

The property was owned by Berkshire Women’s Aid but it was purchased by a grant from Urban Aid. The fund wasbeing expensed by depreciation over the anticipated life of the property. During the year the remaining half of the property was sold.

Shanti Fund

A fund specifically set up to meet the religious and cultural needs of women from BAME communities accessing BWA services.

The Fairhill Foundation

Support to provide a Refuge Children’s Worker to support those children and young people coming into BWA refuge accommodation and to deliver the NSPCC Dart Programme working with mothers and children who have experienced domestic abuse.

Earley Charity

Provided the funds to help us to build capacity in our Outreach and IDVA community services.

Bracknell Forest Covid-19 Recovery Fund

To support domestic abuse services in Bracknell.

Berkshire Community Foundation

Play equipment fund for the garden of a BWA refuge supporting families fleeing domestic abuse.

Berkshire Women’s Aid

Notes to the Financial Statements (continued) Year ended 31 March 2023

Berkshire Community Foundation (Wokingham United Charites) Resettlement Fund

To support service users with hardship grants and household items when living in or moving on from refuge in the Wokingham area.

Inner Wheel Resettlement Fund

To support service users with hardship grants and household items when living in or moving on from refuge

NatWest Circle Fund

To provide financial support through grants to victims of economic abuse and to help survivors move forward and promote recovery and resilience.

Garfield Weston

To support outreach work with children and young people.

Wokingham Area Housing Society

To provide funding for the acquisition of dispersed refuge accommodation in the Wokingham area.

DESIGNATED FUNDS

Joint arrangement buy-out

Funds designated to cease and repay the joint arrangement in late 2023 in accordance with the terms of the agreement. The joint arrangement with another charity was entered into in 2017 to facilitate the building of a new refuge. As detailed in note 19 the funds were expended during the year to fund the repayment of joint arrangement.

Addison project

The trustees have agreed to designate funds of £38,279 to the Addison Project working with male survivors.

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

18. LEGAL STATUS OF THE CHARITY

The Charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

19. ANALYSIS OF CHANGES IN NET DEBT

Cash Loans falling due within one year Loans falling due after more than one year Total	Balance at 1 April 2022 Cash- flows £ £ 1,329,210 277,476 (32,140) (1,399) (175,693) 33,537 (207,833) 32,138 1,121,377 309,614	Balance at 31 March 2023 £
		1,606,686
		(33,539) (142,156)
		(175,695)

		1,430,991

20. FINANCIAL COMMITMENTS

The Charity had a joint arrangement with another charity which involved sharing the cost of building and renovating a refuge property completed in previous years. The financial commitment to the other charity under the equity share arrangement relating to a share of the net rents from the property ended during the year following the repayment of the joint arrangement to obtain from the other charity their share of the property. The amount paid to the other charity during the year under the agreement relating to net share of rents was £20,000.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

21. PENSION SCHEME

The Charity participates in the Social Housing Pension Scheme (SHPS) which was closed to new members in 2010. SHPS offer several pensions structures including a multi-employer defined benefit scheme which provides benefits to some 500 non-associated employers.

A full actuarial valuation for the scheme was carried out with an effective date of 30 September 2020. This actuarial valuation showed assets of £5,148m, liabilities of £6,708m and a deficit of £1,560m. The estimated debt withdrawal at 30 September 2020 is £1,260m. To eliminate this funding shortfall, the Trustees and the participating employers have agreed that additional contributions will be paid, in combination from all employers. The Charity’s contributions are detailed on page 45.

The liability recognised in the balance sheet is the present value of the defined benefit obligation less the fair value of the plans assets at the year-end as detailed below.

PRESENT VALUES OF DEFINED BENEFIT OBLIGATION, FAIR VALUE OF ASSETS AND DEFINED BENEFIT ASSET (LIABILITY)

	2023 2022	2023 2022
	£ £
	Fair value of plan assets 1,012,514 1,449,784
	Present value of defined benefit obligation 1,245,043 1,690,708
	Surplus (deficit) in plan (232,529) (240,924)
	Unrecognised surplus - -
	Defined benefit asset (liability) to be recognised (232,529) (240,924)

	RECONCILIATION OF THE IMPACT OF THE ASSET CEILING

31 March 2023 Impact of asset ceiling at start of period - Effect of the asset ceiling included in net interest cost - Actuarial losses (gains) on asset ceiling - Impact of asset ceiling at end of period -

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

RECONCILIATION OF OPENING AND CLOSING BALANCES OF THE DEFINED BENEFIT OBLIGATION

31 March 2023 £ Defined benefit obligation at start of period 1,690,708 Current service cost - Expenses 3,775 Interest expense 46,308 Contributions by plan participants - Actuarial losses (gains) due to scheme experience 10,136
Actuarial losses (gains) due to changes in demographic assumptions (2,997)
Actuarial losses (gains) due to changes in financial assumptions (439,144)
Benefits paid and expenses (63,743) Liabilities acquired in a business combination -
Liabilities extinguished on settlements -
Losses (gains) on curtailments - Losses (gains) due to benefit changes - Exchange rate changes - Defined benefit obligation at end of period 1,245,043

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

RECONCILIATION OF OPENING AND CLOSING BALANCES OF THE FAIR VALUE OF PLAN ASSETS

	31 March 2023 £ 1,449,784 40,242

Fair value of plan assets at start of period
Interest income
Experience on plan assets (excluding amounts included in interest income) - gain (loss)	(464,561)
Contributions by the employer	50,792 - (63,743) - - - 1,012,514
Contributions by plan participants
Benefits paid and expenses
Assets acquired in a business combination
Assets distributed on settlements
Exchange rate changes
Fair value of plan assets at end of period

The actual return on the plan assets (including any changes in share of assets) over the period ended 31 March 2023 was £424,319) (2022 - £13,568).

Berkshire Women’s Aid Notes to the Financial Statements Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

DEFINED BENEFIT COSTS RECOGNISED IN STATEMENT OF STATEMENT OF FINANCIAL ACTVITIES

For the year to 31 March 2023
		£
Current service cost		-
Expenses		3,775
Net interest expense		6,066
Losses (gains) on business combinations		-
Losses (gains) on settlements		-
Losses (gains) on curtailments		-
Losses (gains) due to benefit changes		-
Defined benefit costs recognised in statement comprehensive income(SoCI)	of	9,841

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

DEFINED BENEFIT COSTS RECOGNISED IN OTHER COMPREHENSIVE INCOME (OCI)

For the year to 31 March 2023
		£
Experience on plan assets (excluding amounts included in net interest cost) - gain (loss)		(464,561)
Experience gains and losses arising on the gain (loss)	plan liabilities -	(10,136)
Effects of changes in the demographic assumptions
underlying the present value of the defined benefit		2,997
obligation - gain (loss)
Effects of changes in the financial assumptions underlying
the present value of the defined benefit obligation - gain		439,144
(loss)
Total actuarial gains and losses (before restriction due to some of the surplus not being recognisable) - gain (loss)		(32,556)
Effects of changes in the amount of surplus	that is not
recoverable (excluding amounts included in	net interest	-
cost) - gain (loss)
Total amount recognised in other comprehensive income - gain (loss)		(32,556)

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

ASSETS

	31 March 2023 31 March 2022
	£ £
Global Equity	18,893 278,219
Absolute Return	10,956 58,160
Distressed Opportunities	30,645 51,881
Credit Relative Value	38,215 48,184
Alternative Risk Premia	1,880 47,807
Fund of Hedge Funds	- -
Emerging Markets Debt	5,437 42,185
Risk Sharing	74,541 47,734
Insurance-Linked Securities	25,560 33,801
Property	43,583 39,146
Infrastructure	115,647 103,278
Private Debt	45,056 37,166
Opportunistic Illiquid Credit	43,316 48,710
High Yield	3,543 12,494
Opportunistic Credit	68 5,157
Cash	7,300 4,930
Corporate Bond Fund	6 96,712
Liquid Credit	9 8
Long Lease Property	30,549 37,305
Secured Income	46,474 54,018
Liability Driven Investment	466,313 404,538
Currency Hedging	1,942 (5,675)
Net Current Assets	2,581 4,026
Total assets	1,012,514 1,449,784

None of the fair values of the assets shown above include any direct investments in the employer’s own financial instruments or any property occupied by, or other assets used by, the employer.

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

KEY ASSUMPTIONS

	31 March	31 March
	2023	2022
	% per annum	% per annum
Discount Rate	4.89%	2.79%
Inflation (RPI)	3.20%	3.66%
Inflation (CPI)	2.72%	3.23%
Salary Growth	3.72%	4.23%
Allowance for commutation of pension for cash at retirement	75% of maximum allowance	75% of maximum allowance

The mortality assumptions adopted at 31 March 2023 imply the following life expectancies:

expectancies:
	Life
	expectancy
	at age 65
	(Years)
Male retiring in 2023	21.0
Female retiring in 2023	23.4
Male retiring in 2043	22.2
Female retiring in 2043	24.9

Berkshire Women’s Aid Notes to the Financial Statements (continued) Year ended 31 March 2023

21. PENSION SCHEME (CONTINUED)

OTHER SMALL MULTI-EMPLOYER SCHEME

The Charity also has a much smaller multi-employer scheme which provides benefits to some 950 non-associated participating employers. The scheme is a defined benefit scheme in the UK. It is not possible for the company to obtain sufficient information to enable it to account for the scheme as a defined benefit scheme. The scheme is so small the necessary disclosures as a defined contribution scheme are not considered material. The pension deficit liability of this scheme is £168 (2022 - £263).

DEFINED CONTRIBUTION SCHEME COSTS

The defined contribution scheme contributions for the year total £19,716 (2022: £19,716).

22. CONTINGENT LIABILITY

As detailed in note 21 the Charity participates in the Social Housing Pension Scheme which is a multi-employer defined benefit scheme

We were notified in 2021 by the Trustee of the Scheme that it has performed a review of the changes made to the Scheme’s benefits over the years and the result is that there is uncertainty surrounding some of these changes. The Trustee is seeking clarification from the Court on these items, and this process is ongoing with it being unlikely to be resolved before the end of 2024 at the earliest. It is estimated that this could potentially increase the value of the full Scheme liabilities by £155m. We note that this estimate has been calculated as at 30 September 2022 on the Scheme’s Technical Provisions basis. Until the Court direction is received, it is unknown whether the full (or any) increase in liabilities will apply and therefore, in line with the prior year, no adjustment has been made in these financial statements in respect of this.