REGISTERED COMPANY NUMBER: 03386093 (England and Wales) REGISTERED CHARITY NUMBER: 1064046
REPORT OF THE TRUSTEES AND
AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOR
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
Xeinadin Audit Limited Statutory Auditors and Chartered Accountants
24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 10 |
| Report of the Independent Auditors | 11 | to | 14 |
| Statement of Financial Activities | 15 | ||
| Balance Sheet | 16 | ||
| Cash Flow Statement | 17 | ||
| Notes to the Cash Flow Statement | 18 | ||
| Notes to the Financial Statements | 19 | to | 32 |
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).
Page 1
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES Objectives and aims
OUR ORGANISATION
Carmarthen Domestic Abuse Services is a charitable company limited by guarantee. It is a Specialist Domestic Abuse Charity and its core services are refuge, floating support, outreach, therapeutic group work and children and young people services for anyone who has experienced domestic abuse.
The Objectives of Carmarthen Domestic Abuse Services are:
the relief of poverty and the relief of mental and physical distress of individuals or families, including children, who have experienced, or are at risk of experiencing, domestic abuse, sexual violence and associated issues, by the provision of hostel accommodation and by other means as will further the said objects.
Mission
Domestic abuse touches all our lives and is a result of gender inequality. We exist to support people to be free of abuse and choose their own journey.
What we do
-
We listen to our clients and support them to achieve their goals in the present time, the short term and the future - We provide refuge to women and families who need to escape domestic abuse
-
We focus on the whole person and provide practical support where they need it - We raise awareness that domestic abuse is a result of gender inequality in society
-
We support children and young people to make sense of their world and understand what a healthy relationship is
Our Beliefs and Values
- We believe that domestic abuse is not inevitable and is a result of gender inequality in society - We believe children experience domestic abuse and that they are not passive witnesses - We believe men experience domestic abuse too and have barriers to disclosing due to the gender inequality in society. We believe they can contribute towards eliminating domestic abuse. - We believe everyone is their own expert and have their own answers to their challenges - We believe that a trauma informed, strength based approach is the most effective way to support our clients - We are committed - to supporting change in our clients, to raising awareness about gender inequality and to challenging misconceptions about Domestic Abuse - We are curious - our clients are important and we want help and to build a professional relationship. We want to listen to understand rather than assume we know what is happening - We have integrity -, we know that people are their own experts; we are respectful, open, honest and non-judgmental - We strive for excellence - we invest in our team to ensure they have the skills and knowledge they need to help our clients - We are collaborative - we know we do not have all the answers and strive to work with others to find solutions to effect change
The changes we want to make
- We want women and children across Carmarthenshire to: - Feel safer - Have improved self-concept (Efficacy, Worth & Confidence) - Have Improved Well-being - Have Improved Support Network - Have Improved Skills - More Community/Stakeholder Awareness of Domestic Abuse
Our Strategic Aims
Page 2
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
-
Develop our expand our range of services based on our service model to enable a holistic, trauma informed, strengths based service, that is gender informed and focused
-
Develop our training and community services to ensure more people understand Domestic Abuse is a result of societal gender inequality, in unacceptable and not inevitable
-
Involve our stakeholders and identify partnership opportunities and develop alliances with other organisations to enhance and broaden the reach of our work
-
Continue to develop a creative, well-structured working environment that is both local and specialized. Raise our profile, fundraise, and develop new income streams to grow our resources
Page 3
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES Significant activities
Refuge
The refuge provides women and children with a safe place to stay when in crisis. 5 places are available for women and their children (if appropriate) at any one time. Workers provide intensive support with re-housing, benefits, emotional and mental well-being. They make referrals to other agencies to support issues out of our remit. Refuge can be accessed 24 hours, 7 days a week, 365 days per year.
Dispersed Accommodation
CarmDAS has purchased 2 additional properties so that we can provide crisis accommodation to service users who would not thrive in a shared refuge space. Elder victims, LGBTQIA service users, male victims, women with older children (particularly with teenage boys over 14 years old) in line with the HSG Contract.
Floating Support
A housing related project that is part of the HSG Contract, and provides a more intensive and structured support to help women gain and maintain accommodation and tenancies.
Community Services
Crisis intervention service is the first point of contact for anyone needing support or advice around Domestic Abuse. In addition to telephone and remote video support, our information centre is open for survivors to access crisis support. Support provided is both practical and emotional and information is available on issues such as safety, housing, benefits and legal issues.
Rebuild Well-being Programme - supports women to rebuild their lives after domestic abuse. It provides 1:1 support to help with well-being and focuses on understanding trauma and stress, improving confidence, discovering what works, identifying and managing feelings, recognizing strengths, making informed decisions and identifying who and what can help you.
Sexual Violence Project supports clients across the organisation who have experienced sexual violence in addition to domestic abuse. Individuals are supported by a qualified Sexual violence worker to provide specialist emotional support which is needs led and trauma Informed.
Knowledge is Power Programme is designed to help build the knowledge of survivors and provide peer support. The Programme provides access to learning such as Own My Life and The Voice and provides an opportunity for survivors to meet others who have face d similar challenges.
Children & Young People's Services
CarmDAS Children & Young Peoples services provide a safe, supportive and welcoming environment for children and young people impacted by domestic abuse. The Core Services include the DASH project, a county wide initiative which provides one to one support by helping develop emotional resilience. We also deliver group programmes such as the STAR Programme. Our team are trained to deliver a range of interventions Break for Change, Drawing & Talking, Decider Skills and Healing Together. We have secured funding to provide specialist play therapy to children identified as severely impacted by Domestic/Sexual abuse.
IDVA
The main purpose of the IDVA service is to address the safety of victims at high-risk of harm from intimate partners, ex-partners or family members, to secure their safety and the safety of their children. In providing a service to adult victims, every care will be taken to ensure appropriate advice and referral is provided to safeguard any dependent children. Serving as a victim's primary point of contact, IDVAs will work with their service users from the point of crisis to assess the level of risk, discuss the range of suitable options and develop individual safety and support plans.
Page 4
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
OBJECTIVES AND ACTIVITIES
Safer Streets Campaign
Dyfed Powys OPCC funding to deliver, in partnership with other specialist domestic abuse providers, across Mid and West Wales free practical training to support and promote change for the women and girls across our communities. To raise awareness and bystander intervention training to stop street harassment, sexual violence, violence against women and girls and domestic violence.
24 Hour Helpline
As part of the Welsh Women's Aid Federation we are able to access the Live Fear Free Helpline which provides 24 hours per day, 7 days a week, 365 days a year.
Placements and Volunteering
Volunteers are valued at CarmDAS and we continue to make available opportunities for placements, work experience. We have a qualified volunteer coordinator within the staff team and a quality kite mark. The COVID pandemic effectively ended our volunteer's involvement due to the lockdowns and further restrictions following the lifting of lockdowns. We are working towards rebuilding our volunteer base through partnership working with education establishments.
Partnership Working
Domestic Abuse is a multi-faceted issue and working collaboratively is vital to enable us to ensure that services for Domestic Abuse survivors are consistent and relevant. Carmarthen Domestic Abuse Services continues to work collaboratively with our partners across Carmarthenshire and Wales to ensure that Survivors can access the support they need. We link with other regional specialist domestic abuse specialists to ensure consistency of delivery and quality across the county. CarmDAS leads on a partnership with Calan DVS and Threshold DAS to deliver the Families First "Domestic Abuse Stops Here" project. We are also part of the delivery of the Sir Gar DAS Partnership. We are also in partnership with Threshold DAS, Calan DVS, WWDAS & MFCC to deliver the IDVA service across Carmarthenshire, Ceredigion & Pembrokeshire. We have a dedicated MARAC coordinator and employ a staff champion's framework to ensure to both build expertise and ensure we are operationally connected across the area.
Staff Well-being
Our staff are important to us and CarmDAS values their knowledge and commitment to our mission and objectives. We have an employee assistance programme in place, carry out regular appraisal and supervision and provide external supervision for all staff. We have invested in learning and development to increase knowledge and expertise and have a Champion's Framework in place to build and use this knowledge to support survivors. Our team are local and embedded in the local communities.
Data Analysis
CarmDAS uses Oasis for our client case management system. Oasis was designed by case workers from the Domestic Abuse sector and initiative and easy to use, it centralizes the capture and reporting of all data and provides insightful reporting. It is also in compliance with the sector's standards of security, confidentiality and GDPR.
Policies & Procedures
Our robust policies and procedures are implemented across all of our services.
Public benefit
We review our aims, objectives and activities each year. The review examines what we have achieved and the outcomes of our work and helps us ensure that we remain focused. The key to our success is engagement with our clients and implementing a trauma informed strengths based approach which underpins its ethos and values.
Page 5
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In this financial year CarmDAS supported 453 Adults and 330 children. As in previous years, some individuals are supported by more than one of our services.
| Project | Number |
|---|---|
| Refuge - Adults | 21 |
| Refuge - Children | 25 |
| Community Services - First Steps | 335 |
| Community Services - Floating Support | 97 |
| Community Services - Back To Me/Rebuild | 96 |
| Community Services - Knowledge is Power | 98 |
| Children and Young People | 330 |
| Source Oasis Database 2023 |
Impact
Overall, 94% of our adult clients & 97% of our CYP clients achieved a positive outcome as a result of support by CarmDAS. Some client comments below demonstrate the difference the support has made.
Clients Comments
"CarmDAS and the Own My Life course have helped me more than I can explain. The course brings you this raw understanding about what has happened and leaves you wondering how you could have ever questioned yourself in the first place. It started me on my healing journey and CarmDAS have provided me with the tools, knowledge and support to carry on."
"My favourite thing was sitting down, feeling safe and having time to relax and reflect and breath safely. I got to let go of my worries and I feel more in control."
"I felt listened to and not judged in the environment and air support worker provided. I feel more confident in myself than previously".
"I enjoyed everything about STAR. Making glitter jars and reading a book each week"
"I feel great- better than ever and it has been nice to talk to someone that's qualified. My life is much better. I feel more in control of my emotions and I understand how trauma affects the brain and how this effects the body. The sessions created a good way to talk about topics that do not normally get spoken about and I enjoyed the walk home after the session processing what we had spoken about."
"The play therapist was brilliant, I can't believe the change in my child, her angry outbursts have lessened, and our relationship has improved so much. I can't thank them enough".
Fundraising activities
The ongoing impact of the COVID 19 pandemic has limited our ability to carry out local fundraising activities in this financial year. However, we continue to be part of the national Ask and Act Provision. We have been successful and grateful to receive grant funding applications including Welsh Women's Aid, Thrive Rosa Fund, Police & Crime Commissioners, & the Home Office. CarmDAS held a fundraising event in Nov 2023 which was well attended by service users, professional organisations, public sector officials & members of the public. This fundraiser resulted in £2788 being raised. Please See Note 2 and 5 for a full list of funders.
Page 6
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
FINANCIAL REVIEW
Financial position
Due to the ongoing impact of the Covid-19 pandemic, work continues to take place to implement our business recovery plans to respond rapidly to these changes. Flexibility and adaptability were needed to enable this to work and due to previous foresight, many systems were in place. Thanks must be given to the dedication of our staff to enable this to take place.
The support by grant funders has been tremendous, demonstrating their confidence in CarmDAS' ability to provide services to those being subjected to domestic abuse despite the challenges around the pandemic and its impact on service providers, workers and clients.
Our position has improved again in 23/24 and the charity has made a gain of £54,062, when removing 'Other Income' being the Capital grants received.
Principal funding sources
The principal funding streams consist of amounts received from the Housing Support Grant (23%), third sector grants (24%), rental income (8%) and Children's Services Grants (14%), Capital Grants (29%), and other sources (2%). Lloyds Foundation continued their funding towards CarmDAS Core Costs for part of this year.
Financial Position
Reserves Policy
It is the policy of the charity to maintain unrestricted and designated funds, to ensure sufficient reserves to meet expenditure for the period following the end of the financial year until grant payments are made for the new financial year. CarmDAS has a current free reserves total of £335,521.
The free reserves of the charity, less outstanding debtors are to equate to circa six month's expenditure. The trustees review the needs for reserves in line with guidance issued by the Charity Commission. It has been identified that the greatest area of risk to the effectiveness of the charity is loss of grant income and unexpected costs. The trustees consider that six month's reserves provides sufficient funds to cover management and administration and support costs, in the event of alternative funds needing to be sourced.
At the Balance sheet date, the level of reserves is roughly in line with that outlined in the Reserves Policy above. The Trustees are taking steps to maintain the reserves through cost reduction, additional income generation and fundraising.
FUTURE PLANS
Future Plans and Aspirations
This financial year has brought many challenges, changes and opportunities and we have demonstrated adaptability and resilience in our responses. As part of our business strategy, we will further develop our work with survivors, their children and families.
National Quality Service Standards
We continue to work with Welsh Women's Aid on reviewing and maintaining our NQSS.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Carmarthen Domestic Abuse Services Limited is a company limited by guarantee governed by its Memorandum and Articles of Association dated 20th August 1997 and amended in December 2017. It is registered as a charity with the Charity Commission.
Page 7
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
Recruitment and appointment of new trustees
All trustees are members of the Board. Applications for trusteeship are sought by advertisement and personal contact. Trustees are elected at the Annual General Meeting, and throughout the year, as suitable candidates come forward, and are needed to maintain a balanced board.
CarmDAS trustees have distinguished careers in a wide range of areas and are selected based on their skills, expertise and experience. There is an expectation that trustees will add significant value to the work of the charity and its long-term governance. They do not receive remuneration for their role as trustees.
Organisational structure
The trustees are responsible for decisions regarding the development of strategy and policy, employment, and financial management of the charity's resources. The day to day running of the charity is delegated to Chief Executive as stated in the charity's systems and accounting procedures. Trustees meet on a regular basis throughout the year.
Induction and training of new trustees
Each new trustee is given a CarmDAS Governance Handbook and a Trustee Recruitment Pack containing information about the charity. This includes: a brief history of Carmarthen Domestic Abuse Services Limited, an Organisation chart, details of staff, Bankers, Accountants and Auditors, a list of policies, the Charity Commission brochure ' The Essential Trustee: What you need to know' and The Company's House brochure 'Directors and Secretaries Guide' a Conflict of Interest policy, as well as a Delegation policy.
Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. All Trustees attend safeguarding training and hold an Enhanced DBS.
Related parties
Carmarthen Domestic Abuse Services Limited is affiliated with Welsh Women's Aid works to influence government policy; to support member groups, to disseminate and promote best practice and promote the implementation of service delivery standards. This membership provides CarmDAS with a voice on a national level, an opportunity to learn and share experiences and achievements and maintain a national picture of domestic abuse in Wales.
The Charity works in partnership with other local and national organisations and takes an active role in the local MARAC (Multi Agency Risk Assessment Conference). There are extensive collaborative working arrangements with other local charities to ensure quality of support for survivors and consistency of services. Pobl is the landlord of the refuge and CarmDAS is active within the Homelessness Forum, the Mental Health Forum, the Housing Grant Providers Network, the Health & Social Well-being Network and the VAWDSV (Violence Against Women Domestic & Sexual Violence) Regional Frameworks.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
The trustees have examined the major strategic, business and organisational risks which the charity faces and confirm the systems have been established to enable regular reports to be produced so that necessary steps can be taken to lessen these risks. To manage and mitigate risk a business risk register has been implemented and is reviewed quarterly.
The trustees have implemented a plan to mitigate these risks through income diversification, investing in efficient communication systems, employee assistance programme and additional supervision. Policies and processes were put into place quickly to adapt to a different way of working to ensure services remained relevant, responsive and speedy and safeguarded survivors and staff. There has been increased partnership working during the period due to remote communications enabling ease of access.
Page 8
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
03386093 (England and Wales)
Registered Charity number
1064046
Registered office
Ty Myrddin Cambrian Place Carmarthen Carmarthenshire SA31 1QG
Trustees
Due to the nature of the organisation the Charities Commission have agreed to an exemption from disclosing the names of all the Charities Trustees.
Auditors Xeinadin Audit Limited Statutory Auditors and Chartered Accountants 24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
Bankers Lloyds Bank 43 King Street Carmarthen Carmarthenshire SA31 1BW
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Carmarthen Domestic Abuse Services Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Company law requires the trustees 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 those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently
-
observe the methods and principles in the Charity SORP
-
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 charitable company will continue in business
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.
Page 9
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024
STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the trustees are aware, there is no relevant information (as defined by Section 418 of the Companies Act 2006) of which the charitable company's auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company's auditors are aware of that information.
AUDITORS
The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
........................................................................
Trustee
Page 10
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
Opinion
We have audited the financial statements of Carmarthen Domestic Abuse Services Limited (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
-
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, 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 the 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the 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 charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.
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.
In connection with our audit of the financial statements, 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 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
-
the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the Report of the Trustees has been prepared in accordance with applicable legal requirements.
Page 11
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
-
adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or
-
the financial statements are not in agreement with the accounting records and returns; or
-
certain disclosures of trustees' remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees.
Responsibilities of trustees
As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
Page 12
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
Our responsibilities for the audit of the financial statements
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 a Report of the Independent Auditors 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.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
Extent to which the audit was considered capable of detecting irregularities, including fraud
We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.
Identifying and assessing potential risks related to irregularities
In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:
-
the nature of the industry and sector, control environment and business performance including the design of the Charity's remuneration policies and performance targets;
-
results of our enquiries of management about their own identification and assessment of the risks of irregularities
-
any matters we identified having obtained and reviewed the Charity's documentation of their policies and procedures relating to:
-
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance;
-
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;
-
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;
-
- the matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to revenue recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.
We also obtained an understanding of the legal and regulatory frameworks that the Charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the Charities Act 2011 and Companies Act 2006.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Charity's ability to operate or to avoid a material penalty. These included compliance with Health and Safety legislation, Employment legislation and Data protection laws (including General Data Protection Regulation (GDPR)).
Audit response to risks identified
As a result of performing the above, we identified revenue recognition as a key audit matter related to the potential risk of fraud.
Our procedures to respond to risks identified included the following:
-
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;
-
carrying out walkthrough, transaction testing or proof in total on all material income and expenditure streams;
-
enquiring of management concerning actual and potential litigation and claims;
Page 13
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;
-
reading minutes of meetings of those charged with governance and the senior management team;
-
In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.
We also communicated relevant identified laws, regulations, and potential fraud risks to all engagement team members and remained alert to any indications of fraud or noncompliance with laws and regulations throughout the audit
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Mark Jones FCA (Senior Statutory Auditor) for and on behalf of Xeinadin Audit Limited Statutory Auditors and Chartered Accountants 24 Lammas Street Carmarthen Carmarthenshire SA31 3AL
Date: .............................................
Page 14
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024
| Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Charitable activities 5 Refuge Floating Support Children's Services Other trading activities 3 Investment income 4 Other income Total EXPENDITURE ON Raising funds 6 Charitable activities 7 Community Refuge Floating Support Children's Services Admin Total NET INCOME RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD |
Unrestricted funds £ 16,340 91,697 - - 5,642 4,628 - 118,307 139 16,657 54,296 21,260 10,218 603 103,173 15,134 358,640 373,774 |
Restricted funds £ 377,996 114,947 128,535 38,838 - - 316,274 976,590 182 224,407 120,776 127,796 146,911 1,316 621,388 355,202 12,376 367,578 |
31.3.24 Total funds £ 394,336 206,644 128,535 38,838 5,642 4,628 316,274 1,094,897 321 241,064 175,072 149,056 157,129 1,919 724,561 370,336 371,016 741,352 |
31.3.23 Total funds £ 334,595 198,052 122,550 41,459 6,261 1,332 - |
|---|---|---|---|---|
| 704,249 | ||||
| 603 194,699 142,295 124,624 137,158 - |
||||
| 599,379 | ||||
| 104,870 266,146 |
||||
| 371,016 |
The notes form part of these financial statements
Page 15
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED (REGISTERED NUMBER: 03386093)
BALANCE SHEET 31 MARCH 2024
| Notes FIXED ASSETS Tangible assets 13 CURRENT ASSETS Debtors 14 Investments 15 Cash at bank and in hand CREDITORS Amounts falling due within one year 16 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS 18 Unrestricted funds Restricted funds TOTAL FUNDS |
Unrestricted funds £ 18,250 136,925 3,798 230,784 371,507 (15,986) 355,521 373,771 373,771 |
Restricted funds £ 301,100 - - 66,481 66,481 - 66,481 367,581 367,581 |
31.3.24 Total funds £ 319,350 136,925 3,798 297,265 437,988 (15,986) 422,002 741,352 741,352 373,771 367,581 741,352 |
31.3.23 Total funds £ 20,400 51,243 3,670 328,731 383,644 (33,028) 350,616 371,016 371,016 358,640 12,376 371,016 |
|---|---|---|---|---|
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
............................................. Trustee
The notes form part of these financial statements
Page 16
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Cash flows from investing activities Purchase of tangible fixed assets Investments Interest received Net cash used in investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
31.3.24 £ 265,134 265,134 (301,100) (128) 4,628 (296,600) (31,466) 328,731 297,265 |
31.3.23 £ 45,905 45,905 (20,400) 342 1,332 (18,726) 27,179 301,552 328,731 |
|---|---|---|
The notes form part of these financial statements
Page 17
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024
| 1. | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES | RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES |
|---|---|---|---|---|
| 31.3.24 | 31.3.23 | |||
| £ | £ | |||
| Net income for the reporting period (as per the Statement of Financial | ||||
| Activities) | 370,336 | 104,870 | ||
| Adjustments for: | ||||
| Depreciation charges | 2,150 | - | ||
| Interest received | (4,628) | (1,332) | ||
| (Increase)/decrease in debtors | (85,682) | 61,210 | ||
| Decrease in creditors | (17,042) | (118,843) | ||
| Net cash provided by operations | 265,134 | 45,905 | ||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | |||
| At 1.4.23 | Cash flow | At 31.3.24 | ||
| £ | £ | £ | ||
| Net cash | ||||
| Cash at bank and in hand | 328,731 | (31,466) | 297,265 | |
| 328,731 | (31,466) | 297,265 | ||
| Liquid resources | ||||
| Deposits included in cash | - | - | - | |
| Current asset investments | 3,670 | 128 | 3,798 | |
| 3,670 | 128 | 3,798 | ||
| Total | 332,401 | (31,338) | 301,063 |
The notes form part of these financial statements
Page 18
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
BASIS OF PREPARING THE FINANCIAL STATEMENTS
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Carmarthen Domestic Abuse Services Limited (CARMDAS) meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction values unless otherwise stated in the relevant accounting policy note(s).
At 31 March 2024 CARMDAS has total reserves of £741,352 and free reserves (after deducting fixed assets and restricted and designated funds) of £335,521.
The Supporting People programme refuge grant and the Floating Support contract have been extended to March 2024. It is expected that both grants will go out for tender shortly. However the trustees consider the going concern basis adopted for the preparation of the financial statements to be appropriate.
INCOME
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
EXPENDITURE
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
GOVERNANCE COSTS
The allocation of costs to this heading is by direct allocation from those costs that are directly attributable to the costs associated with constitutional or statutory requirements.
TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold improvements - 10% on cost Computer equipment - 33.33% on cost
Due to the nature of the majority of assets being purchased by the charity being that of furniture for the refuge, it is considered appropriate to write these smaller items off to the SOFA in the year of purchase based on historical experience that these items are generally replaced on an annual basis.
The Charity currently has a financial policy to capitalise all additional assets that are individually valued at more than £1,000.
continued...
Page 19
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES - continued
TAXATION
The charity is exempt from corporation tax on its charitable activities.
FUND ACCOUNTING
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used in accordance with the criteria set by the funder. Any virements from the original restrictions must be agreed with the funder/donor prior to taking action.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
HIRE PURCHASE AND LEASING COMMITMENTS
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
FINANCIAL INSTRUMENTS
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instrument are initially recognise at transaction value and subsequently measured at their settlement value.
CURRENT ASSET INVESTMENT
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes the net gains and losses arising on revaluation and disposals throughout the year.
The charitable company does not acquire put options, derivatives or other complex financial instruments. All of the company's investments can be converted to cash immediately and as such are shown as current assets.
REALISED GAINS AND LOSSES
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investment are calculated as the difference between sale proceeds and their opening carrying value or their purchase price if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.
DEBTORS
Trade debtors and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
CREDITORS
Creditors 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 are recognised at their settlement amount.
continued...
Page 20
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
2. DONATIONS AND LEGACIES
| Donations Grants Grants received, included in the above, are as follows: Children in Need Lloyds Core Grant Ministry of Justice The Moondance Foundation Covid-19 Relief Fund Nationwide Money Coach Regional Grant VAWDASV Rosa Fund Inspiring Families Healing Together Welsh Government - Welsh Women's Aid - Tampon Tax Welsh Women's Aid West Wales Domestic Abuse Services The Henry Smith Charity Welsh Government IDVA Coomunity Matters Fund Community Carers Fund 3. OTHER TRADING ACTIVITIES Fundraising events Services |
31.3.24 £ 2,454 391,882 394,336 31.3.24 £ 3,690 13,889 35,056 47,205 - 22,222 - - - - 58,949 29,365 47,700 - 125,806 6,000 2,000 391,882 31.3.24 £ 2,788 2,854 5,642 |
31.3.23 £ 4,128 330,467 |
31.3.23 £ 4,128 330,467 |
|---|---|---|---|
| 334,595 | |||
| 31.3.23 £ 8,757 33,778 35,056 - 21,088 22,024 29,506 41,391 37,193 34,097 512 895 45,600 20,570 - - - |
|||
| 330,467 | |||
| 31.3.23 £ - 6,261 6,261 |
|||
| 6,261 |
continued...
Page 21
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Rent Refuge Residents contribution to services Refuge Grants Refuge Grants Floating Support Grants Children's Services Grants received, included in the above, are as follows: Supported People Provider Grant - Floating Support Supported People Provider Grant - Refuge Families First Welsh Women's Aid 6. RAISING FUNDS RAISING DONATIONS AND LEGACIES Cost of generating income OTHER TRADING ACTIVITIES Bad debts Aggregate amounts |
31.3.24 £ 4,628 31.3.24 £ 86,471 5,226 114,947 128,535 38,838 374,017 31.3.24 £ 128,535 114,947 - 38,838 282,320 31.3.24 £ 217 31.3.24 £ 104 321 |
31.3.23 £ 1,332 31.3.23 £ 77,920 5,184 114,948 122,550 41,459 |
31.3.23 £ 1,332 31.3.23 £ 77,920 5,184 114,948 122,550 41,459 |
|---|---|---|---|
| 362,061 | |||
| 31.3.23 £ 122,551 114,947 21,166 20,293 |
|||
| 278,957 | |||
| 31.3.23 £ 603 31.3.23 £ - 603 |
|||
| 603 |
continued...
Page 22
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
7. CHARITABLE ACTIVITIES COSTS
| Community Refuge Floating Support Children's Services Admin |
Direct Costs £ 211,054 152,219 113,310 133,797 120 610,500 |
Support costs (see note 8) £ 30,010 22,853 35,746 23,332 1,799 113,740 |
Totals £ 241,064 175,072 149,056 157,129 1,919 |
|---|---|---|---|
| 724,240 |
8. SUPPORT COSTS
| Governance Management costs £ £ Community 28,317 1,693 Refuge 22,399 454 Floating Support 34,507 1,239 Children's Services 22,836 496 Admin 1,799 - 109,858 3,882 |
Totals £ 30,010 22,853 35,746 23,332 1,799 |
|---|---|
| 113,740 |
9. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 31.3.24 | 31.3.23 | |
|---|---|---|
| £ | £ | |
| Independent Examination Fee | 3,720 | 3,540 |
| Depreciation - owned assets | 2,150 | - |
| Other operating leases | 9,617 | 9,600 |
10. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
TRUSTEES' EXPENSES
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
continued...
Page 23
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
11. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Administration & finance Support work |
31.3.24 £ 466,010 35,509 25,040 526,559 31.3.24 2 17 19 |
31.3.23 £ 377,852 24,122 21,199 |
||
|---|---|---|---|---|
| 423,173 | ||||
| 31.3.23 2 16 18 |
No employee received emoluments in excess of £60,000.
The key management are considered to be 2 individuals who directly impact the strategic direction of the Charity. The total employee benefits (including gross salary, employer national insurance contributions and employer pension contributions) of the key management personnel of the Charity were £99,744.
12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted funds £ INCOME AND ENDOWMENTS FROM Donations and legacies 38,424 Charitable activities Refuge 83,104 Floating Support - Children's Services - Other trading activities 6,261 Investment income 1,332 Total 129,121 EXPENDITURE ON Raising funds 22 Charitable activities Community 21,791 Refuge 28,370 Floating Support 2,024 Children's Services (303) Total 51,904 |
Restricted funds £ 296,171 114,948 122,550 41,459 - - 575,128 581 172,908 113,925 122,600 137,461 547,475 |
Total funds £ 334,595 198,052 122,550 41,459 6,261 1,332 |
|---|---|---|
| 704,249 | ||
| 603 194,699 142,295 124,624 137,158 |
||
| 599,379 |
continued...
Page 24
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
| 12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued Unrestricted Restricted funds funds £ £ NET INCOME 77,217 27,653 Transfers between funds 22,429 (22,429) Net movement in funds 99,646 5,224 RECONCILIATION OF FUNDS Total funds brought forward 258,998 7,148 TOTAL FUNDS CARRIED FORWARD 358,644 12,372 13. TANGIBLE FIXED ASSETS Short Fixtures Freehold leasehold and Computer property improvements fittings equipment £ £ £ £ COST At 1 April 2023 - 19,300 1,100 10,654 Additions 301,100 - - - At 31 March 2024 301,100 19,300 1,100 10,654 DEPRECIATION At 1 April 2023 - - - 10,654 Charge for year - 1,930 220 - At 31 March 2024 - 1,930 220 10,654 NET BOOK VALUE At 31 March 2024 301,100 17,370 880 - At 31 March 2023 - 19,300 1,100 - |
Total funds £ 104,870 - 104,870 266,146 371,016 Totals £ 31,054 301,100 332,154 10,654 2,150 12,804 319,350 20,400 |
Total funds £ |
|---|---|---|
| 104,870 - |
||
| 104,870 266,146 |
||
| 371,016 |
Page 25
continued...
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade debtors Accrued income Other debtors Prepayments 15. CURRENT ASSET INVESTMENTS Listed investments 16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Deferred income Accrued expenses |
31.3.24 £ 77,515 57,341 - 2,069 136,925 31.3.24 £ 3,798 31.3.24 £ 8,115 - 7,871 15,986 |
31.3.23 £ 38,629 6,173 501 5,940 |
31.3.23 £ 38,629 6,173 501 5,940 |
||
|---|---|---|---|---|---|
| 51,243 | |||||
| 31.3.23 £ 3,670 |
|||||
| 31.3.23 £ 10,498 17,061 5,469 33,028 |
|||||
| 33,028 |
17. LEASING AGREEMENTS
The total of future minimum lease payments under non-cancellable operating leases are as follows:
| 2024 | 2023 | |
|---|---|---|
| Land & building s |
Land & buildings |
|
| £ | £ | |
| Due within 1 year | 8,400 | 1,600 |
| Due 1- 5 years | 1,400 | - |
| Due > 5 years | - | - |
| 9,800 | 1,600 | |
Page 26
continued...
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS
| Unrestricted funds General fund Lloyds Core Grant Service development fund Restricted funds SPPG - floating support SPPG - refuge Miscellaneous grants Children in Need Housing Strategy Grant Welsh Goverment capital fund Regional Revenue Grant Moondance Foundation Grant Rosa Women Thrive Fund Henry Smith Fund Safer Streets Fund IDVA Start up Fund Community Matters Fund Screwfix Grant Community Carers Fund Clothworker's Grant TOTAL FUNDS |
At 1.4.23 £ 338,640 - 20,000 358,640 - 4,143 - 3,180 - - 6,064 - 1,274 - (30) (2,255) - - - - 12,376 371,016 |
Net movement in funds £ 44,195 (29,064) - 15,131 (1,215) - 74,779 (1,804) 1,215 179,995 (5,360) 27,828 - 4,307 5,949 14,408 (25) 4,949 179 50,000 355,205 370,336 |
At 31.3.24 £ 382,835 (29,064) 20,000 373,771 (1,215) 4,143 74,779 1,376 1,215 179,995 704 27,828 1,274 4,307 5,919 12,153 (25) 4,949 179 50,000 367,581 741,352 |
|---|---|---|---|
continued...
Page 27
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Lloyds Core Grant Restricted funds SPPG - floating support SPPG - refuge Miscellaneous grants Children in Need Housing Strategy Grant SP Funding DASH Welsh Goverment capital fund Regional Revenue Grant Moondance Foundation Grant Henry Smith Fund Ministry of Justice - DASV Fund CADA Fund Safer Streets Fund IDVA Start up Fund Community Matters Fund Screwfix Grant Community Carers Fund Clothworker's Grant TOTAL FUNDS |
Incoming resources £ 118,307 - 118,307 91,765 114,949 78,000 3,691 36,771 58,949 183,274 22,222 47,205 47,698 35,056 38,838 29,366 125,806 6,000 5,000 2,000 50,000 976,590 1,094,897 |
Resources expended £ (74,112) (29,064) (103,176) (92,980) (114,949) (3,221) (5,495) (35,556) (58,949) (3,279) (27,582) (19,377) (43,391) (35,056) (38,838) (23,417) (111,398) (6,025) (51) (1,821) - (621,385) (724,561) |
Movement in funds £ 44,195 (29,064) 15,131 (1,215) - 74,779 (1,804) 1,215 - 179,995 (5,360) 27,828 4,307 - - 5,949 14,408 (25) 4,949 179 50,000 355,205 370,336 |
|---|---|---|---|
continued...
Page 28
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| Unrestricted funds General fund Service development fund Restricted funds SPPG - floating support SPPG - refuge Children in Need Families First - DASH The Community Foundation in Wales - The Henry Smith Charity People's Postcode Trust - Freedom and Beyond Regional Revenue Grant Community Foundation Fund Moondance Foundation Grant Awards 4 All - Covid-19 Rebuild Grant Children in Need ACES Project Nationwide Money Coach fund Rosa Women Thrive Fund Healing Together Fund Inspiring Families Fund WWA/Tampon Tax Fund Henry Smith Fund Safer Streets Fund Refuge Therapy Room Build Fund IDVA Start up Fund TOTAL FUNDS |
At 1.4.22 £ 258,998 - 258,998 (875) 2,971 2,787 3 (1) (164) - (57) (84) (14) 1,421 (115) 1,280 (1) (2) (1) - - - - 7,148 266,146 |
Net movement in funds £ 77,213 - 77,213 (96) 1,172 393 15 - - 6,065 - - - - 115 (6) 16 - 1 1,870 (30) 20,397 (2,255) 27,657 104,870 |
Transfers between funds £ 2,429 20,000 22,429 971 - - (18) 1 164 (1) 57 84 14 (1,421) - - (15) 2 - (1,870) - (20,397) - (22,429) - |
At 31.3.23 £ 338,640 20,000 358,640 - 4,143 3,180 - - - 6,064 - - - - - 1,274 - - - - (30) - (2,255) 12,376 371,016 |
|---|---|---|---|---|
continued...
Page 29
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds SPPG - floating support SPPG - refuge Children in Need Families First - DASH Regional Revenue Grant Nationwide Money Coach fund Rosa Women Thrive Fund Healing Together Fund Inspiring Families Fund WWA/Tampon Tax Fund Henry Smith Fund Housing grant Fund Ministry of Justice - DASV Fund CADA Fund Safer Streets Fund Refuge Therapy Room Build Fund IDVA Start up Fund TOTAL FUNDS |
Incoming resources £ 129,121 89,462 114,947 8,757 21,164 22,027 21,088 29,505 37,194 41,391 34,096 45,598 33,085 35,056 20,294 895 20,570 (1) 575,128 704,249 |
Resources Movement expended in funds £ £ (51,908) 77,213 (89,558) (96) (113,775) 1,172 (8,364) 393 (21,149) 15 (15,962) 6,065 (20,973) 115 (29,511) (6) (37,178) 16 (41,391) - (34,095) 1 (43,728) 1,870 (33,085) - (35,056) - (20,294) - (925) (30) (173) 20,397 (2,254) (2,255) (547,471) 27,657 (599,379) 104,870 |
|---|---|---|
DESIGNATED FUNDS
Service Development - The Trustees have agreed for a designated fund from reserves to be held to cover salary costs to support the development of future services.
RESTRICTED FUNDS
SPPG - Floating Support
Carmarthenshire County Council Supporting People Providers Grant for provision of structured tenancy related support services out in the community.
SPPG - Refuge
Carmarthenshire County Council Supporting People Providers Grant for provision of crisis access safe accommodation and support within refuge.
Children In Need
continued...
Page 30
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS - continued
Children In Need's Small Grant Programme will be used to provide activity groups for children who have been impacted by Domestic Abuse in a safe and supportive environment.
Families First DASH (Domestic Abuse Stops Here)
Funding secured through Tender application from Carmarthenshire County Council Children's Partnership, Families First for provision of structured support for children 0 - 18 out in the community.
People's Postcode Trust - Freedom and Beyond
To create a short film about the lives of women who have experienced domestic abuse.
Regional Revenue Grant - The grant has been utilised to provide additional support for our Back to Me Project which focuses on well-being. This has be in response to the increase demand for services as a result of the pandemic.
Community Foundation Fund - The grant has been utilised for additional staffing costs in response to the increased needs for CarmDAS services during the pandemic.
Big Lottery Rural Top up - The rural Top Up grant has been used during the year to train workers and develop an online educational training programme to clients in rural areas of Carmarthenshire who have experienced domestic abuse.
Moondance Foundation Grant - The Moondance grant has enabled CarmDAS to employ an additional worker to provide service development work for charity sustainability & growth.
Awards 4 All - Covid-19 Rebuild Grant - The funding received has been used for additional staffing costs and enabled extended support hours to be delivered in relation to the pandemic.
Children in Need - ACES Project - Working in partnership with Calan DVS to provide two child and young person support workers to be trained and deliver the ACES recovery toolkit within Carmarthenshire to those impacted by domestic abuse.
Nationwide Money Coach fund - The grant funding will provide staff and associated costs to work with Clients affected by economic abuse.
Henry Smith - The grant funding will provide funding towards 3 years salary & on costs of the senior Child & Youth Worker at a project supporting children, young people & their families who have been subjected to domestic abuse.
Rosa Women Thrive Fund - This programme will fund work supporting the UK’s most vulnerable, disadvantaged and/or under-represented women and girls to improve their mental health and wellbeing, gaining confidence, tools, skills and support to sustain those improvements, and/or improve their financial resilience, increasing their routes out of poverty, gaining confidence, tools, skills and support to secure a stable financial future.
Inspiring Families - This project aims to provide salary and support costs to cover group worker facilitators to provide support programmes to help strengthen and stabilise families where domestic violence and abuse is a known component but the family are choosing to stay together.
continued...
Page 31
CARMARTHEN DOMESTIC ABUSE SERVICES LIMITED
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024
18. MOVEMENT IN FUNDS - continued
WWA - Tampon Tax - the fund allocates funds generated from the VAT on sanitary products to projects to improve the lives of disadvantaged women and girls. It will cover the costs associated with appointing a Mental Ill Health Worker who will arrange referrals to The Family Therapy Team and support for people struggling with their mental health.
Big Lottery Rural Grant Programme - To provide a project and new worker working in the rural wards of Carmarthen to tackle the impact of domestic abuse on those living in rural areas of Carmarthenshire. for women who have / are experiencing domestic abuse and who have poor mental health.
MOJ VAWDASV Covid 19 Funding - The grant has been utilised to enable additional capacity within our team to deliver support services due to increased demand caused by Covid-19.
Comic relief covid-19 emergency fund - The funding has been used to employ a senior Children and Young Persons worker to provide additional support to those impacted by domestic abuse during the pandemic and develop the service.
19. EMPLOYEE BENEFIT OBLIGATIONS
The charity pays into a defined contribution pension scheme for its employees. The pension cost charge represents contributions paid by the charity to the fund and amounted to £26,192 (2023: £21,198 ). At the year end 31 March 2024 £Nil (2023: £Nil) of pension contributions remained outstanding.
20. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024.
Page 32