Company Registration Number - 03212347 

The Charity Registration Number is :-    1057916 

Wear Valley Women's Aid Limited 

Report and Accounts 

31 March 2021 



## **Wear Valley Women's Aid Limited** 

## **Report and accounts for the year ended 31 March 2021** 

## **Contents** 

||**Page**||
|---|---|---|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||6|
|**Accountants' report**||7|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||9|
|Statement of Financial Activities - Prior Year statement||10|
|Statement of total recognised gains and losses||11|
|Movements in funds||12|
|Revenue Funds||12|
|Fixed Asset funds||12|
|Income and Expenditure account||13|
|**Balance sheet**||14|
|**Notes to the accounts**||15|





## **Wear Valley Women's Aid Limited** 

Company Registration Number - 03212347 

## **Trustees' Annual Report for the year ended 31 March 2021** 

The Trustees present their Report and Accounts for the year ended 31 March 2021, which also comprises the Directors' Report required by the Companies Act 2006. 

## **Reference and administrative details** 

## _**The charity name.**_ 

The legal name of the charity is:- Wear Valley Women's Aid Limited. 

## _**The charity's areas operation and UK charitable registration.**_ 

The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW)  with charity number 1057916. 

. 

The charity does not operate in any overseas jurisdictions. 

## _**Legal structure of the charity**_ 

The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation. 

There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law. 

By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation. 

The trustees are all  individuals. 

## **The principal operating address, telephone number, email and web addresses of the charity are:-** 

9 Etherley Lane Bishop Auckland, County Durham DL14 7QR Telephone 01388 600094 

Email Address bishref_2003@yahoo.co.uk      Web address www.wvwa.co.uk 

The registered office of the charity for Companies Act purposes is the same as the operating address shown above. 

## **The Trustees in office on the date the report was approved were:-** 

A Hope P Carling A Savory A Reed - appointed 22nd June 2021 

## **The following persons served as Trustees during the year ended 31 March 2021 :-** 

The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-. 

_**Name Appointed Resigned/Retired**_ A Hope P Carling A Savory C Wilson 31st March 2021 

At the Annual General Meeting no trustees are due to retire. 

All the trustees are also members of the charity. 

1 



## **Wear Valley Women's Aid Limited** 

Company Registration Number - 03212347 

## **Trustees' Annual Report for the year ended 31 March 2021** 

## **Objects and activities of the charity** 

## _**The purposes of the charity as set out in its governing document.**_ 

To relieve distress and suffering experienced by women and children who have been subjected to domestic abuse. Based in the area of Wear Valley but able to accept nationwide referrrals. 

## _**The main activities undertaken in relation to those purposes during the year.**_ 

To provide accommodation and support to women and their children fleeing domestic violence and others who are temporarily homeless. 

## _**The main activities undertaken during the year to further the charity's purpose for the public benefit.**_ 

The public benefit provided by the Charity is the advancement of health and saving lives together with the relief of those in need who experience domestic abuse. Presentations have been provided to many local groups, to raise both funds and to raise awareness of Domestic Abuse. Again, outreach and drop-in sessions are very popular and effective for those who do not necessarily require refuge accommodation. 

The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. 

## **The main achievements and performance of the charity during the year.** 

The Refuge continues to survive each year chiefly with the input from Durham County Council’s Adult Health Commissioning funding, rental income and donations. 

This year has been markedly different to any other. When the country went into lockdown in March 2020 due to the Covid 19 pandemic and because of the risks involved, staff had to devise a plan for safe operation of the Refuge, especially since at that time there was still shared accommodation in place. It was decided that, using a model from Women’s Aid, the Refuge would stay open but offer only half the usual number of spaces so that we could provide each family with their own bathroom. Two members of staff were furloughed and a variety of hygiene and safety measures were adopted. Staff applied for grants to be able to purchase Personal Protective Equipment (PPE). We managed to find spaces at other Refuges for women and families we could not accommodate. 

Following the sale of some of the land at the rear of the Refuge, the planned refurbishment work (the first tranche) began in November and staff found spaces for our residents within other organisations. Moffett and March were appointed to equip each of the six bedrooms with a bathroom/ shower room and kitchen area, thus making each space self-contained. (Speaking to our residents over the years we know that this is much preferred compared to shared accommodation). We have also created two new, additional self-contained rooms- one on the ground floor and a family suite in the old offices in the basement which will eventually be altered to provide specialist accommodation for those with reduced mobility. The staff offices are now on the ground floor which is much more appropriate. Security has been improved with the addition of a coded entry system at the front door, and the door has also been strengthened. This work continued over Christmas and well into the New Year. 

Staff were extremely happy with the standard of work carried out by Moffett and March, who went above and beyond to really transform the Refuge. Afterwards some finishing touches were made by staff together with a handyman carrying out some interior and exterior decorating and we are just overjoyed with the results. We have also had a new dividing fence erected between the Refuge and the adjoining property, which is much sturdier, as well as garden clearance to make the whole rear exterior a lot tidier. In addition to this we had electric gates installed to the front of the building, which is necessary as this will be used for disabled access. 

One of our trustees, Councillor Christine Wilson, retired at the end of March and we appreciate the years of help and support she has given the service and wish her all the best in her retirement. The County Council has appointed Councillor Anne Reed as her successor and we look forward to working with Cllr Reed in the future. Our AGM was held in October, via Zoom. 

Whilst staff training has been cut down to a minimum this year, the staff did undertake online refresher Safeguarding courses. 

2 



## **Wear Valley Women's Aid Limited** 

Company Registration Number - 03212347 

## **Trustees' Annual Report for the year ended 31 March 2021** 

## _**Fundraising activities during the year.**_ 

Over this time, our rental revenue was much reduced. Adult Health Commissioning at Durham County Council were however very supportive of the building work and of the reduced capacity at the start of the pandemic. 

We were fortunate to be able to attract grant aid from various organisations to help with expenses which had come about as a result of the pandemic (PPE etc). We also received grants and donations from a wide variety of sources, ranging from individual donors to large companies, and as always, our heartfelt thanks go to all. Without this we would not be able to provide the same service, and certainly the refurbishment would not have gone ahead. Mrs. Jane Ruffer and The Lempriere Pringle Trust have been wonderfully generous in helping us to achieve our aims and we are particularly grateful to them for seeing our vision and offering to support us so wholeheartedly. Others we should mention are the P & M Lovell Trust, The Jill Franklin Trust, Karbon Homes, the Scotto Trust, the Jusaca Trust, the Sir John Priestman Trust, Electrix, Screwfix, the 29/5/61 Trust, Believe Housing, Bishop Auckland Police, Willington Health Centre, Durham Tees Valley Airport, Boots’ Chemist, and Barnard Castle School. High Sheriff David Gray carried out an epic "source to estuary walk" for us, and many kind individuals and smaller organisations have been very charitable and supportive despite their own circumstances during the pandemic. 

## _**The difference the charity's performance during the year has made to the beneficiaries of the charity.**_ 

We have found throughout the pandemic, particularly during the lockdowns, that we had a reduced number of referrals. This was echoed by other similar organisations, and we believe it was because women often felt unable to leave while their partner was also in the house during the day. We did have a higher number of requests for telephone advice than usual, and the skeleton staff of two managers dealt with these and with drop-ins, as well as the reduced number of residents. 

## _**The degree to which the achievements and performance during the year have benefited wider society.**_ 

It was agreed with our counsellor that she would work from home, retaining the clients she had and taking on additional cases after assessment, providing the counselling sessions either by Skype or over the phone. This has worked very well and we hope to attract funding to enable us to retain her services for as long as possible. 

During the refurbishment, although we could take no clients on a residential basis for obvious health and safety concerns, we continued with outreach appointments when we were able, but mainly we provided advice, support and guidance via  telephone appointments. 

## **Structure, governance and management of the charity** 

## _**The methods used to recruit and appoint new charity trustees.**_ 

Election of directors and trustees is governed by the Memorandum and Articles of Association of the charity. The management committee is authorised to elect new trustees to fill vacancies arising through resignation or death of existing member. 

Bankers 

Barclays Bank PLC. Jenkins House, Bob Hardisty Drive, Bishop Auckland, Co Durham DL14 7TH 

Architects 

Architects Box Architectural Services Ltd. 6 St Phillips Close, Auckland Park, County Durham DL14 8BD Accountants Chapmans Accountants. Derwentside Business Centre, Consett Business Park, Consett, Co Durham DH8 6BP 

3 



## **Wear Valley Women's Aid Limited** 

Company Registration Number - 03212347 

## **Trustees' Annual Report for the year ended 31 March 2021** 

## **Financial review** 

## _**The charity's financial position at the end of the year ended 31 March 2021**_ 

The financial position of the charity at 31 March 2021 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 

|Designated Fixed Asset Funds<br>**_Total Unrestricted Funds_**<br>Restricted Revenue Funds<br>**Total Funds**<br>Unrestricted Revenue Funds available for the<br>general purposes of the charity<br>**Net income**|**2021**<br>**£**<br>151,614<br>104,177<br>215,237<br>**319,414**<br>5,851<br>325,265|**2020**<br>**£**<br>50,969|
|---|---|---|
|||118,622<br>45,691|
|||**164,313**|
|||9,338|
|||173,651|



## _**Financial review of the position at the reporting date, 31 March 2021 .**_ 

The trustees consider the financial performance by the charity during the year to have been satisfactory. 

## _**Policies on reserves.**_ 

The Charity's policy with respect to income reserves, is to maintain these at a level to meet its staffing cost needs within the next 9 months. At 31st March 2021 the unrestricted income fund was sufficient to comply with this policy. 

## _**Availability and adequacy of assets of each of the funds**_ 

The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund. 

4 



## **Wear Valley Women's Aid Limited** 

Company Registration Number - 03212347 

## **Trustees' Annual Report for the year ended 31 March 2021** 

## _**Plans For the Future**_ 

## **Summary of plans for the future and the trustees' perspective of the future direction of the charity.** 

The skeleton staff have had their Covid vaccines, and it will be a requirement that all other staff are fully vaccinated before returning to work. Managers have also developed a policy for dealing with the situation around Covid and new residents ready for the reopening of the Refuge. 

Following the refurbishment, Adult Health Commissioning at Durham County Council will be increasing our funding in line with the provision of two extra units. Our plan is to use this money effectively and to employ a Drug and Alcohol Worker. This post has been advertised. 

We are now looking forward to welcoming our new residents into a calm, peaceful haven which will offer a place of safety and a much higher degree of privacy in immaculate surroundings, which are really much more fit for purpose. The second tranche is due to start in the autumn when we hope to have the funding in place to begin the transformation of the basement and to landscape and develop the rear exterior of the house. 

At the time of writing, we will be reopening soon, pending insurance and multi-occupancy licence renewal, and the completion of security reinforcements. 

We look forward to welcoming new residents and in due course, the return of the staff so that we can once again offer a full service. 

## **Details of The Independent Examiner** 

Mrs C M Spurrell 

Member of Chartered Certified Accountants 

Derwentside Business Centre 

Consett Business Park Consett 

County Durham DH8 6BP 

5 



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**----- Start of picture text -----**<br>
~~-———Wear Valley Women's Aid Limited<br>**----- End of picture text -----**<br>


Company Registration Number - 03212347 

## Trustees' Annual Report for the year ended 31 March 2021 

## Statement of the Directors Trustees' Responsibilities 

The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008, Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2008, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), . 

In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :- 

- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law) 

- - select suitable accounting policies and apply them consistently; - make judgements and estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business; 

- - state whether applicable accounting standards and statements of tecommended practice have been followed, subject to any material departures disclosed and explained in the financial statements; 

The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year 

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

The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees’ report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements. 

## Method of preparation of accounts - Small company provisions 

The financial statements are set out on pages 9 to 32. 

The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) 

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime 

## This report was approved by the board of trustees on . QiVD . i 

: A Hope 

Director and Trustee 

6 



## **Wear Valley Women's Aid Limited** 

## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2021** 

I report to the Trustees on my examination of the financial statements of the charitable company on pages 9 to 32 for the year ended 31 March 2021 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 15. 

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

As described on page 6, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view. 

The Trustees consider that the audit requirement of  Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination. 

Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:- 

a) examine the financial statements of the charity under Section 145 of the Act; 

b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act. 

## **Basis of Independent Examiner's Statement and scope of work undertaken** 

I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination.  An independent examination includes a review of the accounting records kept by the charitable company  and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP. 

The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide 

7 



\ \ Wear Valley Women's Aid Limited 

Consequeht, | do not express an audit opinion on the view given by the financial statements, and in particular, | express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report/ is limited to the matters set out in the statement below. / ma _| planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report | obtained written assurances from the Trustees of all material matters. 

## Independent Examiner's Statement, Report and Opinion 

Subject to the limitations upon the scope of my work as detailed above, | have completed my examination: and can confirm that:- 

The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006: 

This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable; 

and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:- 

accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011: 

the financial statements do not accord with those records; or 

the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view, which is not a matter considered as part of an independent examination; 

have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP). 

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

Signed:- 

Mrs C M Spurrell - Independent Examiner 

Chartered Certified Accountants 

Derwentside Business Centre 

Consett Business Park 

Consett County Durham DH8 6BP 

This report was signed on 2 helen, 

8 



## **Wear Valley Women's Aid Limited - Statement of Financial Activities for the year ended 31 March 2021** 

## _**Statement of Financial Activities (including the  Income and Expenditure Account for the year ended 31 March 2021, as required by the Companies Act 2006)**_ 

|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>145,592<br>Charitable activities<br>A2<br>12,682<br>Other trading activities<br>A3<br>137<br>Investments<br>A4<br>8<br>Other<br>A5<br>69,981<br>**Total income**<br>**A**<br>**228,400**<br>**Expenditure on:**<br>Raising funds<br>B1<br>4,889<br>Charitable activities<br>B2<br>67,723<br>**Total expenditure**<br>**B**<br>**72,612**<br>**Net income for the year**<br>**155,788**<br>**Transfers between funds**<br>**C**<br>(687)<br>**Net income after transfers**<br>**A-B-C**<br>**155,101**<br>**155,101**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>164,313<br>**Total funds carried forward**<br>**319,414**<br>**SORP**<br>**Ref**<br>**Net movement in funds**|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>100,454<br>-<br>-<br>-<br>-<br>**100,454**<br>-<br>104,628<br>**104,628**<br>**(4,174)**<br>687<br>**(3,487)**<br>**(3,487)**<br>9,338<br>**5,851**|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**246,046**<br>**12,682**<br>**137**<br>**8**<br>**69,981**<br>**328,854**<br>**4,889**<br>**172,351**<br>**177,240**<br>**151,614**<br>**-**<br>**151,614**<br>**151,614**<br>**173,651**<br>**325,265**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>202,065<br>24,156<br>428<br>31<br>-|
|---|---|---|---|
||||**226,680**|
||||15,231<br>160,480|
||||**175,711**|
|||||
||||**50,969**<br>-|
||||**50,969**|
||||**50,969**<br>122,682|
||||**173,651**|



The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet. 

A Statement of Total Recognised Gains and Losses is included as a primary statement in these accounts. 

All activities derive from continuing operations 

**The notes attached on pages 15 to 32 form an integral part of these accounts.** 

9 



## **Wear Valley Women's Aid Limited - Statement of Financial Activities for the year ended 31 March 2021** 

**Wear Valley Women's Aid Limited - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP** 

|**Income & Endowments from:**<br>Donations & Legacies<br>A1<br>Charitable activities<br>A2<br>Other trading activities<br>A3<br>Investments<br>A4<br>Other<br>A5<br>**Total income**<br>**A**<br>**Expenditure on:**<br>Raising funds<br>B1<br>Charitable activities<br>B2<br>Other<br>B3<br>Tax on surplus on ordinary activiti<br>B3<br>Other taxation<br>B3<br>**Total expenditure**<br>**B**<br>B4<br>**Net income for the year**<br>**Transfers between funds**<br>**C**<br>**Net income after transfers**<br>**Reconciliation of funds:-**<br>**E**<br>**Total funds brought forward**<br>**Total funds carried forward**<br>**Net movement in funds**<br>**SORP**<br>**Ref**<br>Net gains on investments|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>91,828<br>24,156<br>428<br>31<br>-<br>116,443<br>15,231<br>50,277<br>-<br>-<br>-<br>**65,508**<br>-<br>50,935<br>(1,041)<br>49,894<br>**49,894**<br>114,419<br>**164,313**<br> <br>|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>110,237<br>-<br>-<br>-<br>-<br>-<br>110,237<br>-<br>110,203<br>-<br>-<br>-<br>-<br>**110,203**<br>-<br>34<br>1,041<br>1,075<br>**1,075**<br>8,263<br>**9,338**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**202,065**<br>**24,156**<br>**428**<br>**31**<br>**-**|
|---|---|---|---|
||||**226,680**|
||||**15,231**<br>**160,480**<br>**-**<br>**-**<br>**-**|
||||**175,711**|
||||-<br>50,969<br>**-**|
||||50,969|
||||**50,969**<br>**122,682**|
||||**173,651**|



## **All activities derive from continuing operations** 

A Statement of Total Recognised Gains and Losses is included in these accounts as a separate primary statement 

## **The notes attached on pages 15 to 32 form an integral part of these accounts.** 

10 



## **Wear Valley Women's Aid Limited - Statement of Financial Activities for the year ended 31 March 2021** 

## **Statement of Total Recognised Gains and Losses for the year ended 31 March 2021** 

|**2021**<br>**£**<br>**Surplus for the year :-**<br>81,633<br>Realised gains/(losses) on the disposal of tangible fixed assets<br>69,981<br>Realised gains  on disposals of social investments which are programme related<br>-<br>**_Income from operations before tax in the Statement of Financial Activites_**<br>**151,614**<br>**Net Movement in funds before taxation**<br>**151,614**<br>**Funds generated in the year as shown on Statement of Financial Activities**<br>**151,614**<br>**The notes attached on pages 15 to 32 form an integral part of these accounts.**<br>Net excess of income over expenditure from operations before tax|**2021**<br>**£**<br>81,633<br>69,981<br>-<br>**151,614**<br>**151,614**<br>**151,614**|**2020**<br>**£**<br>50,969<br>-<br>-|
|---|---|---|
|||**50,969**|
|||**50,969**|
|||**50,969**|
||||



**Wear Valley Women's Aid Limited - Resources applied in the year ended 31 March 2021 towards fixed assets for Charity use:-** 

|Funds generated in the year as detailed in the SOFA<br>Resources applied on functional fixed assets<br>Other applications of funds<br>**Net resources available to fund charitable activities**|**2021**<br>**£**<br>151,614<br>(111,669)<br>-<br>**39,945**|**2020**<br>**£**<br>50,969<br>(116)<br>-|
|---|---|---|
|||**50,853**|



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

## **The notes attached on pages 15 to 32 form an integral part of these accounts.** 

11 



## **Wear Valley Women's Aid Limited - Statement of Financial Activities for the year ended 31 March 2021** 

## **Movements in revenue and capital funds for the year ended 31 March 2021** 

## **Revenue accumulated funds** 

|Accumulated funds brought forward<br>(From)/To unrestricted revenue funds<br>**Closing revenue funds**<br>**Fixed asset funds**<br>At 1 April<br>Transfer (to)/from revenue funds<br>**At 31 March**<br>Recognised gains and losses before<br>transfers|**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>118,622<br>155,788<br>**274,410**<br>(170,233)<br>**104,177**<br>**Designated**<br>**Funds**<br>**2021**<br>**£**<br>45,691<br>169,546<br>**215,237**|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>9,338<br>(4,174)<br>**5,164**<br>687<br>**5,851**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>**-**|**Total**<br>**Funds**<br>**2021**<br>**£**<br>127,960<br>151,614<br>**279,574**<br>(169,546)<br>**110,028**<br>**Total**<br>**Funds**<br>**2021**<br>**£**<br>45,691<br>169,546<br>**215,237**|**Last year**<br>**Total Funds**<br>**2020**<br>**£**<br>**65,557**<br>50,969|
|---|---|---|---|---|
|||||**116,526**<br>11,434|
|||||**127,960**|
|||||**Last year**<br>**Total Funds**<br>**2020**<br>**£**<br>57,125<br>(11,434)|
|||||**45,691**|



The purposes of the transfers to fixed asset funds are described in Note 20 to the accounts and under the accounting policy 'Accounting for capital grants and fixed asset funds'. 

|**Summary of  funds**<br>**Unrestricted**<br>**and**<br>**Designated funds**<br>**2021**<br>**£**<br>Revenue accumulated funds<br>104,177<br>Fixed asset funds<br>215,237<br>**Total funds**<br>**319,414**|**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>5,851<br>-<br>**5,851**|**Total**<br>**Funds**<br>**2021**<br>**£**<br>**110,028**<br>**215,237**<br>**325,265**|**Last Year**<br>**Total Funds**<br>**2020**<br>**£**<br>127,960<br>45,691|
|---|---|---|---|
||||**173,651**|



**The notes attached on pages 15 to 32 form an integral part of these accounts.** 

12 



## **Wear Valley Women's Aid Limited - Statement of Financial Activities for the year ended 31 March 2021** 

## **Wear Valley Women's Aid Limited** 

## **Income and Expenditure Account for the year ended 31 March 2021 as required by the Companies Act 2006** 

|**_Income_**<br>Income from operations<br>Interest receivable<br>**Gross income in the year before exceptional items**<br>**_Exceptional items:_**<br>Realised gains on disposals of tangible fixed assets held for the charity’s own use<br>**Gross income in the year including exceptional items**<br>**_Expenditure_**<br>Charitable expenditure, excluding depreciation and amortisation<br>Depreciation and amortisation<br>Fundraising costs<br>Governance costs<br>Realised losses  on disposals of social investments which are programme related<br>**Total expenditure in the year**<br>Tax on surplus on ordinary activities<br>**Retained surplus for the financial year**<br>All activities derive from continuing operations<br>**Net income after tax in the financial year**<br>**Net income before tax in the financial year**<br>Investment income|**2021**<br>**£**<br>258,865<br>8<br>**258,873**<br>**69,981**<br>**328,854**<br>157,127<br>12,104<br>4,889<br>3,120<br>-<br>**177,240**<br>**151,614**<br>-<br>**151,614**<br>**151,614**|**2020**<br>**£**<br>226,649<br>31|
|---|---|---|
|||**226,680**<br>**-**|
|||**226,680**|
|||146,230<br>11,550<br>15,231<br>2,700<br>-|
|||**175,711**|
|||**50,969**<br>-|
|||**50,969**|
|||**50,969**|
||||



In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities. 

**The notes attached on pages 15 to 32 form an integral part of these accounts.** 

13 



, 


**----- Start of picture text -----**<br>
ee<br>**----- End of picture text -----**<br>


## Wear Valley Women's Aid Limited - Balance Sheet as at 31 March 2021 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|/|
|SORP|
|J|Note Ref|2021|2020|
|Fixed|[assets]|£|£|
|Tangible|A|
|assets|11.|A2|215,237|:|45,691|
|Current|assets|
|Debtors|B|
|Cash|12|B2|966|960|
|at bank and|in hand|B4|117,141|135,181|
|Total|current|assets|
|118,107|136,144|
|Creditors:|amounts|falling due within|
|one year|13°|C1|(8,079)|(8,181)|
|Net|current|assets|—ee|ee|
|110,028|127,960|
|The total net assets of the charity|Se325,265|—|173,651|
|The total net assets of the charity are funded by the funds of the Charity, as follows:-|
|Restricted|funds|
|Restricted Revenue Funds|17|D2|5,851|9,338|
|Unrestricted|[Funds]|5,851|9,338|
|Unrestricted|Revenue Funds|17|D3|104,177|118,622|
|Designated|[Funds]|104,177|118,622|
|Designated Fixed Asset Funds|17|D3|215,237|45,691|
|SS|ES|eh|
|Total|[charity]|[funds]|———— UE215,237|Ov45,691|
|ee325,265ee|a173,651|
|The|Ts A|
|'SORP Ref indicated above|is the classification|of Balance Sheet items as set out in the formal SORP|
|havedocuments. been|Asagreed requiredto|the by ParagraphSOFA.|4.60 of the SORP, the brought forward and carried forward funds above|
|underThe dir s|ect|orsion are 477 Satisfiedof the Companies that the companyAct 2006. is entitled to €xemption from the requirement to obtain an audit|
|The members have not required the company to obtain an audit in accordance with section 476 of the Act.|
|The directors acknowledge their responsibilities|for complying|with the requirements of the Companies Act|
|2006 with|respect|to accounting|records and|the preparation|of accounts.|
|ExaminerThe charityis ison Subjectpage|8. to Independent Examination|under charity legislation, and the report of the Independent|
|The financial Statements have been prepared|in accordance with the provisions|in Part 15 of the Companies Act|
|2006.|applicable|to companies subject to the small companies|regime.|

**----- End of picture text -----**<br>


P Carling a Trustee Approved by the board of trustees on .AS~/2 r2Z0af 

The notes attached on Pages 15 to 32 form an integral part of these accounts. 

14 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **1 Accounting policies** 

## _**Policies relating to the production of the accounts.**_ 

## **Basis of preparation and accounting convention** 

The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP),  in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice. 

## **Measurement and estimation** 

All bases and estimation techniques used in the preparation of these accounts are disclosed in the specific policies set out below. 

## **Going Concern** 

The charitable activities are entirely dependent on continuing grant aid from supporting people and other voluntary donations. As a consequence, the going concern basis is dependent on the future flow of these funding streams. Accordingly, the Trustees have reviewed the future position and are satisfied that, at the time of approving the financial statements, it is  appropriate  to adopt the going concern  basis in preparing  the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern. 


## **Risks and future assumptions** 

The charity is a public benefit entity. 

The trustees are adopting a risk management policy which includes regular assessments of all the perceived risks faced by the charity. Significant risks are dealt with as a matter of priority and progress reported at each board meeting. 

## _**Policies relating to categories of income and income recognition.**_ 

## **Nature of income** 

Incoming resources are accounted for on a receivable basis deferred as described below where appropiate. 

Except as described under 'Deferred Income' accounting policy all grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. 

## **Categories of Income** 

Income is categorised as income from primary purpose activities, income from grants, donations or gifts, investment income and other income. 


Income from primary purpose activities is received by the charity for goods or services supplied where entitlement is subject to fulfilling performance related conditions. The income the charity receives is a reduced value contribution made by residents for the services offered. 

Income from a donation or gift is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange. 

## **Income recognition** 

Income is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably. 

Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met. 

All income is accounted for gross, before deducting any related fees or costs. 

15 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **Accounting for deferred income and income received in advance** 

Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met. 

Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met. 

When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met. 

Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred. 

Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable. 

## **Donated goods, facilities and services** 

**Donated fixed assets** are recognised at the current fair value. All such donations are recognised as donation income, and debited to fixed assets. 

**Donated goods that are not fixed assets** are accounted for at a fair value, unless it is impractical to reliably measure the value of the donated items. 

In the absence of any direct evidence of fair value of donated goods, then a value is derived from the cost of the item to the donor or, in the case of goods that are expected to be sold, the estimated resale value after deducting any anticipated costs of sales. 

If it is impracticable to measure the fair value of goods donated for resale, or the costs of valuation outweigh the benefits, the donated goods are recognised as income when sold, with an equivalent amount being recognised as an expense. 

The costs of goods donated for distribution to beneficiaries is deemed to be the fair value of those goods upon receipt. When the goods are distributed freely or for a nominal consideration, then the carrying amount is adjusted at the time of sale, to the value at the point of distribution and the adjustment is shown as a cost of donations made. 

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt. If the goods held are to be distributed freely or for a nominal consideration, then the carrying amount is subsequently adjusted to reflect the lower of deemed cost adjusted for any loss of service potential and replacement cost. Replacement cost is the economic cost incurred if the charity was to replace the service potential of the donated goods at its own expense in the most economic manner. 

**Donated services and facilities** (including seconded staff and use of property) are included in the accounts on the basis of the value of the gift to the charity. 

All donated services and facilities are recognised as donation income when received,(provided the value of the gift can be measured reliably) and recognised as an expense with an equivalent value. 

## _**Policies relating to expenditure on goods and services provided to the charity.**_ 

## **Recognition of liabilities and expenditure** 

A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated. 

Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the  obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates. 

16 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## _**Policies relating to assets, liabilities and provisions and other matters.**_ 

## _**Tangible fixed assets**_ 

Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition. Items with a cost value of less than £100 are not capitalised. 

Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives. 

Freehold premises 4 % straight line Fixtures & fittings 50 % reducing balance Office Equipment 20 % reducing balance 

A regular annual review of the likelihood of asset impairment is undertaken. 

## **Accounting for capital grants and fixed asset funds.** 

Gifts of  tangible fixed assets or grants of a capital nature, given for the purposes of acquiring specific assets to be fully utilised in the furtherance of the objects of the charity, are credited to fixed asset funds after the donated asset has been received or sums have been properly expended on the restricted purpose. 

Where the terms of the gift require the charity to hold the asset on an ongoing basis for a specific purpose, then the fixed asset fund so created is categorised as a restricted fixed asset fund, and the relevant restrictions are noted in the fixed asset note  11. 

Where the terms of the gift are met once the asset is acquired, so allowing the charity to use the asset on an unrestricted basis, including the right to receive the proceeds of any future sale of the asset on an unrestricted basis, then the fixed asset fund so created is categorised as a designated fixed asset fund. 

When assets are acquired for the furtherance of the charity's objects, utilising the charity's own unrestricted funds,  a transfer is made from unrestricted funds to a designated fixed asset fund. 

Whether acquired with unrestricted or restricted funds, the asset acquired is initially shown in the balance sheet at the full cost of  acquisition or subsequent revaluation. 

As the related assets are depreciated, in accordance with the depreciation policy, in order to reflect the dimunition in the asset, a transfer is made from the relevant fixed asset funds to either unrestricted or restricted revenue funds, as appropriate to the terms of the original gift, if any. 

The effect of this policy is that the aggregate of all fixed asset funds shall equate to the net book value of fixed assets. In the first year that this policy was adopted, a transfer to fixed asset funds was made equivalent to the net book value of the assets. 

Any residual liability to the donor arising from, for example, the asset's future sale, is disclosed as a contingent liability unless the event that would trigger repayment of the grant becomes probable in which  case a liability for  repayment  is recognised. 

Insofar as this policy relates to Government grants and to the extent that it may be a departure from the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities)  2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), such departure is justified on the basis that it is in order to comply with the SORP. 

## **Debtors** 

Debtors are measured at their recoverable amounts at the balance sheet date. 

## **Creditors and provisions** 

Creditors and provisions are recognised where the charity has a present obligation arising from a  past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. 

## **Cash and bank balances** 

Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn,  are shown at the amounts properly reconciled to the bank statements. 

17 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **Pensions - defined contribution schemes** 

The charity operates a defined contribution pension scheme.  Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. 

## **Fund Accounting** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. 

Designated funds are unrestricted funds earmarked by the Trustees for particular purposes. 

Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law. 

There are no endowment funds. 

## **2 Liability to taxation** 

The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities. 

## **3 Winding up or dissolution of the charity** 

If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity. 

## **4 Significance of financial instruments to the charity's position** 

There are no significant implications of such matters. 

## **5 Net surplus before tax in the financial year** 

|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2021**|**2020**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|12,104|11,550|
|Pension costs|6,121|5,818|



18 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021 6 Donated goods, services and facilities** 

|**_Current year_**<br>**_Included in Legacies and Donations:-_**<br>Donated goods and services<br>**_Included in Other Trading Income:-_**<br>Income from the sale of donated goods<br>**_Prior Year_**<br>**_Included in Legacies and Donations:-_**<br>Donated goods and services<br>**_Included in Other Trading Income:-_**<br>Income from the sale of donated goods|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>1,656<br>137|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>1,656<br>137|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>1,905<br>428|
|---|---|---|---|---|
||**1,793**|**-**|**1,793**|**2,333**|
||**Prior Year**<br>**r**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>1,905<br>428|<br>**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>-<br>-|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**1,905**<br>**428**||
||**2,333**|**-**|**2,333**||



The charity received donated goods such as food, toiletries, bedding, towels, toys etc. These together with monetary donations, were donated to the residents. The items donated have been valued at what they would have cost to buy. 

The charity has also sold donated clothing and this has been recorded as income from the sale of donated goods at the value of money received. 

19 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **7 Staff costs and emoluments** 

|**_Salary costs_**<br>Gross Salaries excluding trustees and key management personnel<br>Employer's National Insurance for all staff<br>Employer's operating costs of defined<br>contribution pension schemes<br>Salaries and benefits paid to key management personnel<br>**Total salaries, wages and related costs**<br>**_Redundancy,termination and compensation payments_**<br>Redundancy payments|**2021**<br>**£**<br>23,133<br>5,507<br>6,121<br>73,718|**2020**<br>**£**<br>19,219<br>5,351<br>5,818<br>73,335|
|---|---|---|
||**108,479**|**103,723**|
||**2021**<br>**£**<br>-|**2020**<br>**£**<br>5,775|
||-|5,775|



Redundancy payment  in prior year related to 1 member of staff as a result of a staffing restructure and was funded from unrestricted reserves 

|**_Numbers of full time employees or full time equivalents_**<br>The average number of total staff employed in the year was<br>The average number of part time staff employed in the year was<br>The average number of full time staff employed in the year was<br>The estimated full time equivalent number of all staff employed in the year was<br>**_The estimated equivalent number of full time staff deployed in different activities in the_**<br>Engaged on charitable activities<br>Engaged on fundraising activities<br>Engaged on management and administration<br>**_The estimated full time equivalent number of all staff employed as above_**|**2021**<br>4|**2020**<br>4|
|---|---|---|
||1<br>3<br>4<br>**_year was:-_**<br>2<br>1<br>1|2<br>3<br>4<br>2<br>1<br>1|
||4|4|



No employees received emoluments (excluding pension costs) in excess of £60,000 per annum. 

## **8 Defined contribution pension schemes** 

The charity operates a defined contribution pension scheme, the costs of which are shown above. The liability and expense of the defined contribution pension scheme are allocated across funds on the same basis as other employee related costs. 

Future commitments are dependant upon staff participation in the scheme and therefore cannot be quanitified with certainty. 

Any liabilites and assets associated with the scheme are shown under debtors and creditors. 

## **9 Remuneration and payments to Trustees and persons connected with them** 

With the exception of the salaries paid to P Carling and A Hope as workers and key personnel of the charity, no trustees or persons connected with them received any remuneration or expenses from the charity, or any related entity. 

20 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **10 Deferred income - Restricted funds** 

|**_Current Year_**<br>Supporting People<br>**Total**<br>**These deferrals are included in creditors**<br>**_Prior Year_**<br>Supporting People<br>**Total**<br>**These deferrals are included in creditors**|**Opening**<br>**Deferrals**<br>**£**<br>3,067|**Released**<br>**from prior**<br>**years**<br>**£**<br>(3,067)|**Received**<br>**less released**<br>**in year**<br>**£**<br>2,812|**Deferred**<br>**Deferred**<br>**at year end**<br>**at year end**<br>**£**<br>**£**<br>2,812<br>**2,812**|
|---|---|---|---|---|
||3,067|(3,067)|2,812|2,812<br>2,812|
||**Opening**<br>**Deferrals**<br>**£**<br>3,578|**Released**<br>**from prior**<br>**years**<br>**£**<br>(3,578)|**2021**<br>**£**<br>2,812|**2020**<br>**£**<br>3,067<br>**Deferred**<br>**Deferred**<br>**at year end**<br>**at year end**<br>**£**<br>**£**<br>3,067<br>**3,067**|
||||**Received**<br>**less released**<br>**in year**<br>**£**<br>3,067||
||3,578|(3,578)|3,067|3,067<br>3,067|
||||**2020**<br>**£**<br>3,067|**2019**<br>**£**<br>3,578|



The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity . 

## **11 Tangible fixed assets** 

|**_Current Year_**<br>**Cost**<br>At 1 April 2020<br>Additions<br>Disposals<br>**At 31 March 2021**<br>**Depreciation**<br>At 1 April 2020<br>Charge for the year<br>On disposals<br>**At 31 March 2021**<br>**Net book value**<br>**At 31 March 2021**<br>**At 31 March 2020**|**Land and**<br>**Buildings**<br>£<br>249,917<br>188,816<br>(80,942)|**Plant &**<br>**Machinery**<br>£<br>35,090<br>7,853<br>(15,422)|**Motor**<br>**Vehicles**<br>£<br>-<br>-<br>-|**Total**<br>**Total**<br>£<br>£<br>285,007<br>285,007<br>196,669<br>196,669<br>(96,364)<br>(96,364)|
|---|---|---|---|---|
||**357,791**|**27,521**|**-**|**385,312**<br>**385,312**|
||207,024<br>10,137<br>(66,313)|32,292<br>1,967<br>(15,032)|-<br>-<br>-|239,316<br>239,316<br>12,104<br>12,104<br>(81,345)<br>(81,345)|
||**150,848**|**19,227**|**-**|**170,075**<br>**170,075**|
||**206,943**|**8,294**|**-**|**215,237**<br>**215,237**|
||||||
||**42,893**|**2,798**|**-**|**45,691**<br>**45,691**|



21 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

|**_Prior Year_**<br>**Cost**<br>01 April 2019<br>Additions<br>**At 31 March 2020**<br>**Depreciation**<br>01 April 2019<br>Charge for the year<br>**At 31 March 2020**<br>**Net book value**<br>**At 31 March 2020**<br>**At 31 March 2019**<br>**12 Debtors**<br>Prepayments and accrued income<br>**13 Creditors: amounts falling due within one year**<br>Trade creditors<br>Accruals<br>Deferred Income - Restricted funds<br>PAYE, NIC VAT and other taxes<br>**14 Income and Expenditure account summary**<br>**At 1 April 2020**<br>Surplus after tax for the year<br>**At 31 March 2021**|**Land and**<br>**Buildings**<br>£<br>249,917<br>-|**Plant &**<br>**Machinery**<br>£<br>34,974<br>116|**Motor**<br>**Vehicles**<br>£<br>-<br>-|**Total**<br>**Total**<br>£<br>£<br>284,891<br>284,891<br>116<br>116|
|---|---|---|---|---|
||**249,917**|**35,090**|**-**|**285,007**<br>**285,007**|
||197,027<br>9,997|30,739<br>1,553|-<br>-|227,766<br>227,766<br>11,550<br>11,550|
||**207,024**|**32,292**|**-**|**239,316**<br>**239,316**|
||**42,893**|**2,798**|**-**|**45,691**<br>**45,691**|
||||||
||**52,890**|**4,235**|**-**|**57,125**<br>**57,125**|
||||**2021**<br>**£**<br>966|**2020**<br>**£**<br>960<br>**2020**<br>**£**<br>300<br>2,700<br>3,067<br>2,114<br>**8,181**<br>**2020**<br>**£**<br>122,682<br>50,969<br>**173,651**|
||||**2021**<br>**£**<br>2,147<br>3,120<br>2,812<br>-||
||||**8,079**||
||||**2021**<br>**£**<br>173,651<br>151,614||
||||**325,265**||



## **15 No related party transactions** 

There were no transactions with related parties in the  year. 

22 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **16 Particulars of how particular funds are represented by assets and liabilities** 

|**At 31 March 2021**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities<br>**At 1 April 2020**<br>Tangible Fixed Assets<br>Current Assets<br>Current Liabilities|**Unrestricted**<br>**funds**<br>**£**<br>-<br>109,444<br>(5,267)|**Designated**<br>**funds**<br>**£**<br>215,237<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>8,663<br>(2,812)|**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>**215,237**<br>**215,237**<br>**118,107**<br>**118,107**<br>**(8,079)**<br>**(8,079)**|
|---|---|---|---|---|
||**104,177**|**215,237**|**5,851**|**325,265**<br>**325,265**|
||**Unrestricted**<br>**funds**<br>**£**<br>-<br>123,736<br>(5,114)|**Designated**<br>**funds**<br>**£**<br>45,691<br>-<br>-|**Restricted**<br>**funds**<br>**£**<br>-<br>12,405<br>(3,067)|**Total**<br>**Total**<br>**Funds**<br>**Funds**<br>**£**<br>**£**<br>**45,691**<br>**45,691**<br>**136,141**<br>**136,141**<br>**(8,181)**<br>**(8,181)**|
||**118,622**|**45,691**|**9,338**|**173,651**<br>**173,651**|



## **17 Change in total funds over the year as shown in Note 16 , analysed by individual funds** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>Designated Fixed Asset Funds<br>**Total unrestricted and designated funds**<br>**_Restricted funds:-_**<br>Supporting People<br>Consellor Funding<br>**Total restricted funds**<br>**Total charity funds**|**Funds brought**<br>**forward from**<br>**2020**<br>**£**<br>118,622<br>45,691|**Movement in**<br>**funds in 2021**<br>**See Note 18**<br>**£**<br>155,788<br>-|**See Note 19**<br>**£**<br>**(170,233)**<br>**169,546**<br>**Transfers**<br>**between funds**<br>**in 2021**|**Funds carried**<br>**forward to**<br>**2022**<br>**£**<br>**£**<br>**104,177**<br>**104,177**<br>**215,237**<br>**215,237**<br>**Funds carried**<br>**forward to**<br>**2022**<br>|
|---|---|---|---|---|
||**164,313**|**155,788**|**(687)**|**319,414**<br>**319,414**|
||-<br>9,338|(687)<br>(3,487)|687<br>-|**-**<br>**-**<br>**5,851**<br>**5,851**|
||**9,338**|**(4,174)**|**687**|**5,851**<br>**5,851**|
||||||
||**173,651**|**151,614**|**-**|**325,265**<br>**325,265**|



23 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

|**_Prior Year_**<br>**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>Designated Fixed Asset Funds<br>**Total unrestricted and designated funds**<br>**_Restricted funds:-_**<br>Supporting People<br>Supporting People Hardship Fund<br>Counsellor funding<br>**Total restricted funds**<br>**Total charity funds**|**Funds brought**<br>**forward from**<br>**2019**<br>**£**<br>57,294<br>57,125|**Movement in**<br>**funds in 2020**<br>**See Note 18**<br>**£**<br>50,935<br>-|**See Note 19**<br>**£**<br>**10,393**<br>**(11,434)**<br>**Transfers**<br>**between funds**<br>**in 2020**|**Funds carried**<br>**forward to**<br>**2021**<br>**£**<br>**£**<br>**118,622**<br>**118,622**<br>**45,691**<br>**45,691**<br> <br>**Funds carried**<br>**forward to**<br>**2021**|
|---|---|---|---|---|
||**114,419**|**50,935**|**(1,041)**|**164,313**<br>**164,313**|
||-<br>-<br>8,263|(968)<br>(73)<br>1,075|968<br>73<br>-|-<br>-<br>-<br>-<br>9,338<br>9,338|
||**8,263**|**34**|**1,041**|**9,338**<br>**9,338**|
||||||
||**122,682**|**50,969**|**-**|**173,651**<br>**173,651**|



## **18 Analysis of movements in funds over the year as shown in Note 17** 

|**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**_Restricted funds:-_**<br>Supporting People<br>Consellor Funding|**Income**<br>**2021**<br>**£**<br>228,400<br>100,454<br>-|**Expenditure**<br>**2021**<br>**£**<br>(72,612)<br>(101,141)<br>(3,487)|**Other**<br>**Gains &**<br>**Losses**<br>**2021**<br>**£**<br>-<br>-<br>-|**Movement**<br>**Movement**<br>**in  funds**<br>**in  funds**<br>**2021**<br>**2021**<br>**£**<br>**£**<br>**155,788**<br>**155,788**<br>**(687)**<br>**(687)**<br>**(3,487)**<br>**(3,487)**|
|---|---|---|---|---|
||**328,854**|**(177,240)**|**-**|**151,614**<br>**151,614**|



|**_Prior Year_**<br>**_Unrestricted and designated funds:-_**<br>Unrestricted Revenue Funds<br>**_Restricted funds:-_**<br>Supporting People<br>Lottery Fund<br>Counsellor funding|**Income**<br>**2020**<br>**£**<br>**116,443**<br>**93,552**<br>**7,585**<br>**9,100**|**Other**<br>**Expenditure**<br>**Gains &**<br>**Movement**<br>**Movement**<br>**Losses**<br>**in  funds**<br>**in  funds**<br>**2020**<br>**2020**<br>**2020**<br>**2020**<br>**£**<br>**£**<br>**£**<br>**£**<br>**(65,508)**<br>-<br>**50,935**<br>**50,935**<br>**(94,520)**<br>-<br>**(968)**<br>**(968)**<br>**(7,658)**<br>-<br>**(73)**<br>**(73)**<br>**(8,025)**<br>-<br>**1,075**<br>**1,075**|
|---|---|---|
||**226,680**|**(175,711)**<br>**-**<br>**50,969**<br>**50,969**|



24 



## **Wear Valley Women's Aid Limited** 

## **Notes to the Accounts for the year ended 31 March 2021** 

## **19 Details of transfers between funds in** 

|To/(from) Designated Fixed Asset Funds<br>To/(from) Restricted Revenue Funds<br>**Net transfers**<br>To/(from) Unrestricted Revenue Funds in accordance with the accounting policy 'Accounting for capital<br>grants and fixed asset funds'.<br>Transfers to/( from) Unrestricted Funds to cover deficits on Restricted Funds or when funds are lawfully<br>reallocated<br>**_The transfers shown in note 17 above are:-_**|**2021**<br>**2020**<br>**£**<br>**£**<br>(169,546)<br>11,434<br>(687)<br>(1,041)<br>169,546<br>(11,434)<br>687<br>1,041|
|---|---|
||**-**<br>**-**|
||t purchases|
|A transfer is made between the designated fixed asset fund and the unrestricted revenue fund to reflect asse<br>and the dimunition of the assets subject to the restriction.||



A transfer is made from the unrestricted revenue fund to the restricted funds to cover unfunded expenditure. 

## **20 The purposes for which the funds as** 

_**Unrestricted and designated funds:-**_ 

Unrestricted Revenue Funds Designated Fixed Asset Funds 

These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use. 

The purpose of these funds is described under the accounting policy 'Accounting for capital grants and fixed asset funds'. 

## _**Restricted funds:-**_ 

Funding was received for the supply and support of services of the charity Supporting People including administration and support costs which directly relate to charitable activities. Funding was received for the support of services of the charity including - administration and support costs which directly relate to charitable activities. Funding was received to support a part time counsellor Consellor Funding - 

## **21 Ultimate controlling party** 

The charity is under the control of its legal members. 

25 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

_**This analysis is classsified by conventional nominal descriptions and not by activity.**_ 

|**22**<br>**Donations, Grants and Legacies**<br>**Donations and gifts from individuals**<br>Small donations individually less than £1000<br>**Total donations and gifts from**<br>**individuals**<br>A Baldwin<br>The Ladies Club|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>2,582<br>-<br>-|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**2,582**<br>**-**<br>**-**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>4,735<br>1,880<br>1,060|
|---|---|---|---|---|
||**2,582**|**-**|**2,582**|**7,675**|



**Donations and gifts from individuals (Include HMRC refunds on gift aided donations) - Prior Year analysis** 

|**Prior year**<br>**Revenue grants from government and public bodies -**<br>**Prior Year**<br>**Total public sector revenue grants**<br>Supporting People<br>National Lottery<br>**Revenue grants from government and**<br>**public bodies**<br>Durham County Council Covid Support<br>Department for Communities<br>County Durham Community Foundation<br>Durham Tees Valley<br>Coronaviros Job Retention Scheme|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>**7,675**|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>**-**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**7,675**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>93,552<br>7,585<br>-<br>-<br>-<br>-<br>-|
|---|---|---|---|---|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>5,894<br>18,742<br>8,950<br>5,000<br>1,125|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>100,454<br>-<br>-<br>-<br>-<br>-<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**100,454**<br>**-**<br>**5,894**<br>**18,742**<br>**8,950**<br>**5,000**<br>**1,125**||
||**39,711**|**100,454**|**140,165**|**101,137**|
||**Prior Year analysis**<br>**Prior Year**<br>**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2020**<br>**2020**<br>**£**<br>**£**<br>-<br>101,137||**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**101,137**||



26 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

|**Total private sector revenue grants**<br>Gaunless Gateway<br>Screwfix<br>Derwentside Womens Aid<br>**Revenue grants and donations from**<br>**non public bodies**<br>Scotto Grant - Counsellor<br>Persimmon<br>Small grants individually less than £1000<br>1989 Willan Trust<br>29/5/61 Trust<br>Electrix<br>Lempriere Pringle Trust<br>P & M Lovell Trust<br>Sir John Priestman Trust<br>Jill Franklin Trust<br>Barbour<br>Souter Trust<br>Ex-Pat Trust<br>Jusaca Trust|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>3,697<br>-<br>1,500<br>16,446<br>60,000<br>5,000<br>5,000<br>-<br>-<br>-<br>-<br>-<br>-<br>2,000<br>-<br>3,000<br>5,000|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**3,697**<br>**-**<br>**1,500**<br>**16,446**<br>**60,000**<br>**5,000**<br>**5,000**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**-**<br>**2,000**<br>**-**<br>**3,000**<br>**5,000**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>-<br>9,100<br>-<br>-<br>-<br>-<br>-<br>29,248<br>1,000<br>2,000<br>1,000<br>35,000<br>2,000<br>2,000<br>10,000<br>-<br>**-**|
|---|---|---|---|---|
||**101,643**|**-**|**101,643**|**91,348**|



All the grants in the prior year were unrestricted. 

**Revenue grants and donations from non public bodies (Include Gift Aid donations from subsidiaries)     - Prior Year analysis** 

|**Year analysis**|||||
|---|---|---|---|---|
|**Prior Year**<br>**Donated goods and services**<br>**Donated goods and services  - Prior Year analysis**<br>**Prior Year**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**_Prior year_**<br>**Total Donations, Grants and**<br>**Legacies**<br>**A1**<br>**Total donated goods and services**<br>Small gifts individually less than £1000|**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>82,248|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>9,100|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**91,348**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>1,905|
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>1,656|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**1,656**||
||**1,656**|**-**|**1,656**|**1,905**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>1,905|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>-|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**1,905**||
||||||
||**145,592**|**100,454**|**246,046**|**202,065**|
||**Unrestricted**<br>**Funds**<br>**2020**<br>**£**|**Restricted**<br>**Funds**<br>**2020**<br>**£**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**||
||**91,828**|**110,237**|**202,065**||



27 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

## **23 Income from charitable activities -  Trading Activities** 

|**_Current year_**<br>**Primary purpose and ancillary trading**<br>**Total Primary purpose and ancillary**<br>**trading**<br>Sale of goods and services in accordance<br>with the charity's objects|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>12,682|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**12,682**|**Prior Year**<br>**Total funds**<br>**2020**<br>**£**<br>24,156|
|---|---|---|---|---|
||**12,682**|**-**|**12,682**|**24,156**|



All the trading activities in the prior year were unrestricted. 

**24 Total Income from charitable activities** 

|**_Current year_**<br>Total income from charitable trading<br>**Total from charitable activities**<br>**A2**<br>All the income in the prior year was unrestricted.<br> **Income from other, non charitable, trading activit**<br>**Total from other activities**<br>**A3**<br>All the income in the prior year was unrestricted.<br> **Investment income**<br>Bank Interest Receivable<br>**Total investment income**<br>**A4**<br>Income from the sale of donated goods|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>12,682|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**12,682**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>24,156|
|---|---|---|---|---|
||**12,682**|**-**|**12,682**|**24,156**|
||**ies**<br>**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>137|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**137**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>428|
||**137**|**-**|**137**|**428**|
|||||**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>31|
||||||
||**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>8|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**8**||
||**8**|**-**|**8**|**31**|



## **25 Income from other, non charitable, trading activities** 

## **26 Investment income** 

All the income in the prior year was unrestricted. 

28 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

|**27 Other income and gains**<br>**Current year**<br>**_Current year_**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>**Summary of Realised Gains**<br>69,981<br>**Total other income**<br>**A5**<br>**69,981**<br>**28 Expenditure on charitable activities - Direct spending**<br>**Current year**<br>**_Current Year_**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-<br>1,496<br>1,213<br>-<br>**Total direct spending**<br>**B2a**<br>**2,709**<br>All the expenditure in the prior year was unrestricted.<br>**Prior Year**<br>**_Prior Year_**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>-<br>-<br>-<br>1,729<br>2,118<br>-<br>**Total direct spending**<br>**B2a**<br>**3,847**<br>Defined contribution pension costs  -<br>charitable activities<br>Trips and activities<br>Donations to residents<br>Employers' NI - Charitable activities<br>Employers' NI - Charitable activities<br>Gross wages and salaries - charitable<br>activities<br>Donations to residents<br>Defined contribution pension costs  -<br>charitable activities<br>Realised gains on disposals of tangible<br>fixed assets held for the charity’s own use<br>Gross wages and salaries - charitable<br>activities<br>Rent refunds<br>Counsellor fees<br>Rent refunds<br>Counsellor fees|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>69,981|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**69,981**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>-|
|---|---|---|---|---|
||**69,981**|**-**|**69,981**|**-**|
|||**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>34,811<br>2,150<br>2,313<br>183<br>1,364<br>-<br>3,487|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**34,811**<br>**2,150**<br>**2,313**<br>**183**<br>**2,860**<br>**1,213**<br>**3,487**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**46,205**<br>**2,562**<br>**2,877**<br>**-**<br>**1,729**<br>**2,118**<br>**8,025**|
||**2,709**|**44,308**|**47,017**|**63,516**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>-<br>-<br>-<br>1,729<br>2,118<br>-|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>46,205<br>2,562<br>2,877<br>-<br>-<br>8,025|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**46,205**<br>**2,562**<br>**2,877**<br>**1,729**<br>**2,118**<br>**8,025**||
||**3,847**|**59,669**|**63,516**||
||||||



29 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

## **29 Support costs for charitable activities** 

|**_Current Year_**<br>**_Employee costs not included in direct costs_**<br>**_Premises Expenses_**<br>**_Administrative overheads_**<br>**_Financial costs_**<br>**Support costs before reallocation**<br>**Total support costs - Current Year**<br>The basis of allocation of costs between activities is descri<br>**_Professional fees paid to advisors other than the_**<br>Equipment,repairs,expenses and maintenance<br>Fees re Land Sale<br>Bank charges<br>Rates and water charges<br>Stationery and printing<br>Salaries - Administrative staff<br>Cleaning and waste management<br>Licence fees payable<br>Household<br>Travel and subsistence - staff<br>Light heat and power<br>Premises repairs, renewals and<br>maintenance<br>Servicing<br>Redundancy payments<br>Training and welfare - staff<br>Employers' NI - Administrative staff<br>Building Regs and Engineers fees<br>Architect fees<br>Liabilty and contents insurance<br>Information and publications<br>Membership subscriptions<br>Licences & Permits<br>Telephone, fax and internet<br>Computer support & software<br>Defined contribution pension cost -<br>administrative staff<br>Other legal fees<br>Sundry expenses<br>Depreciation & Amortisation in total for|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>18,506<br>978<br>821<br>70<br>274<br>-<br>-<br>203<br>519<br>152<br>11,507<br>-<br>-<br>177<br>864<br>-<br>220<br>358<br>1,186<br>4,072<br>20<br>2,447<br>963<br>1,902<br>2,535<br>1,974<br>42<br>12,104<br>**_auditor or ex_**|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>39,438<br>2,558<br>2,287<br>-<br>-<br>-<br>158<br>1,824<br>4,673<br>1,368<br>-<br>2,448<br>-<br>1,597<br>-<br>-<br>-<br>3,219<br>-<br>-<br>750<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**_aminer_**|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**57,944**<br>**3,536**<br>**3,108**<br>**70**<br>**274**<br>**-**<br>**158**<br>**2,027**<br>**5,192**<br>**1,520**<br>**11,507**<br>**2,448**<br>**-**<br>**1,774**<br>**864**<br>**-**<br>**220**<br>**3,577**<br>**1,186**<br>**4,072**<br>**770**<br>**2,447**<br>**963**<br>**1,902**<br>**2,535**<br>**1,974**<br>**42**<br>**12,104**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**33,148**<br>**2,150**<br>**2,021**<br>**5,973**<br>**6,655**<br>**5,775**<br>**155**<br>**1,951**<br>**5,427**<br>**517**<br>**1,083**<br>**1,093**<br>**1,294**<br>**2,066**<br>**1,533**<br>**150**<br>**250**<br>**3,586**<br>**469**<br>**700**<br>**20**<br>**3,727**<br>**1,011**<br>**1,960**<br>**-**<br>**-**<br>**-**<br>**11,550**|
|---|---|---|---|---|
||**61,894**|**60,320**|**122,214**|**94,264**|
||**61,894**|**60,320**|**122,214**|**94,264**|
||bed under accounting policies||||



30 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

|**_Prior Year_**<br>**_Employee costs not included in direct costs_**<br>Salaries - Administrative staff<br>Employers' NI - Administrative staff<br>Training and welfare - staff<br>Travel and subsistence - staff<br>Redundancy payments<br>**_Premises Expenses_**<br>Licence fees payable<br>Rates and water charges<br>Light heat and power<br>Cleaning and waste management<br>Household<br>Servicing<br>**_Administrative overheads_**<br>Telephone, fax and internet<br>Stationery and printing<br>Information and publications<br>Membership subscriptions<br>Liabilty and contents insurance<br>Sundry expenses<br>Licences & Permits<br>Other legal fees<br>Computer support & software<br>**_Professional Fees paid to advisors other than the_**<br>**_Financial costs_**<br>Architect fees<br>Depreciation & Amortisation in total for<br>**Total support costs - Prior Year**<br>**_Support costs before reallocation_**<br>Defined contribution pension cost -<br>administrative staff<br>Premises repairs, renewals and<br>maintenance<br>Equipment,repairs,expenses and<br>maintenance|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>-<br>-<br>-<br>5,973<br>6,655<br>5,775<br>-<br>390<br>1,085<br>-<br>-<br>1,093<br>259<br>413<br>1,533<br>150<br>250<br>717<br>469<br>700<br>20<br>3,727<br>1,011<br>1,960<br>11,550<br>**_auditor or ex_**|**Current year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>33,148<br>2,150<br>2,021<br>-<br>-<br>-<br>155<br>1,561<br>4,342<br>517<br>1,083<br>-<br>1,035<br>1,653<br>-<br>-<br>-<br>2,869<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**_aminer_**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**33,148**<br>**2,150**<br>**2,021**<br>**5,973**<br>**6,655**<br>**5,775**<br>**155**<br>**1,951**<br>**5,427**<br>**517**<br>**1,083**<br>**1,093**<br>**1,294**<br>**2,066**<br>**1,533**<br>**150**<br>**250**<br>**3,586**<br>**469**<br>**700**<br>**20**<br>**3,727**<br>**1,011**<br>**1,960**<br>**11,550**|
|---|---|---|---|
||**43,730**|**50,534**|**94,264**<br>**94,264**|
||**43,730**|**50,534**||



The basis of allocation of costs between activities is described under accounting policies 

## **30 Other Expenditure - Governance costs** 

|**_Current Year_**<br>Independent Examiner's fees<br>**Total Governance costs**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>3,120|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**3,120**<br>**3,120**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**2,700**|
|---|---|---|---|---|
||**3,120**|**-**||**2,700**|



All the expenditure in the prior year was unrestricted. 

31 



## **Wear Valley Women's Aid Limited** 

**Detailed analysis of income and expenditure for the year ended 31 March 2021 as required by the SORP 2015** 

|**31 Total Charitable expenditure**<br>**_Current Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**<br>**_Prior Year_**<br>Total direct spending<br>**B2a**<br>Total support costs<br>**B2d**<br>Total Governance costs<br>**B2e**<br>**Total charitable expenditure**<br>**B2**|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>2,709<br>61,894<br>3,120|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>44,308<br>60,320<br>-|**Current year**<br>**Total Funds**<br>**2021**<br>**£**<br>**47,017**<br>**122,214**<br>**3,120**|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**63,516**<br>**94,264**<br>**2,700**|
|---|---|---|---|---|
||**67,723**|**104,628**|**172,351**|**160,480**|
||**Prior Year**<br>**Unrestricted**<br>**Funds**<br>**2020**<br>**£**<br>3,847<br>43,730<br>2,700|**Prior Year**<br>**Restricted**<br>**Funds**<br>**2020**<br>**£**<br>59,669<br>50,534<br>-|**Prior Year**<br>**Total Funds**<br>**2020**<br>**£**<br>**63,516**<br>**94,264**<br>**2,700**||
||**50,277**|**110,203**|**160,480**||
||||||
||||||



## **32 Expenditure on raising funds and costs of investment management** 

|**_Current Year_**<br>Cost of fundraising activities<br>Gross wages and salaries - fundraising activities<br>Employers' NI - fundraising activities<br>**Total fundraising costs**<br>**B1**<br>Defined contribution pension costs  -<br>fundraising activities|**Current year**<br>**Unrestricted**<br>**Funds**<br>**2021**<br>**£**<br>272<br>4,096<br>249<br>272|**Current year**<br>**Restricted**<br>**Funds**<br>**2021**<br>**£**<br>-<br>-<br>-<br>-|**Current year**<br>**Prior Year**<br>**Total Funds**<br>**Total Funds**<br>**2021**<br>**2020**<br>**£**<br>**£**<br>**272**<br>**471**<br>**4,096**<br>**13,201**<br>**249**<br>**768**<br>**272**<br>**791**|
|---|---|---|---|
||**4,889**|**-**|**4,889**<br>**15,231**|



All the expenditure in the prior year was unrestricted. 

32