Company Number: 03448301 Charity Number: 1066878
Sefton Women's & Children's Aid (A Company Limited by Guarantee) Annual Report & Financial Statements For the year ended 31 March 2022
Greater Merseyside Community Accountancy Service Sefton Council for Voluntary Service 3rd Floor, Suite 3b Burlington House Crosby Road North Waterloo Liverpool L22 0LG
Sefton Women's & Children's Aid Contents
| Pages | |
|---|---|
| 3-13 | Trustees' Annual Report |
| 14 | Independent Examiner's Report |
| 15 | Statement of Financial Activities |
| 16-17 | Balance Sheet |
| 18-34 | Notes to the Financial Statements |
page 2
Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Chair's Statement
Finally in 2021-2022 we see some return to normality following the development and distribution of a vaccine for Covid-19
However, the changes in our lifestyles are gradual and we have to come to terms to living with a virus that can be quite debilitating, and indeed very dangerous for many people, and a real degree of anxiety and uncertainty remains about meeting others and going into crowded or confined spaces with others.
At the current time, incidents of domestic abuse remain high across the country as well as locally within Sefton
The staff and Trustees at SWACA have been proactive throughout the year, and resilient to the constant changing pressures and need to work differently. My heartfelt and humble thanks go to everyone within the organisation, and to the volunteers, who all work so very hard and so very well together with our common aim.
The new organisational structure, with leadership posts, has been implemented. This structure supports the increasing flexible and responsive services that SWACA offer, whilst maintaining the highest levels of professionalism and person-centred support. We remain very fortunate to have such a dedicated and hardworking chief executive, whose leadership skills have ensured that SWACA remains a key partner in Sefton Borough partnership work and developed and enhanced the organisational culture within SWACA.
The long-awaited Domestic Abuse Bill was passed on 21st April 2021 bringing with it associated changes in the law and how domestic abuse is defined and responded to. This legislation now places a duty on local authorities to provide accommodation based support to victims and their children in refuges and other safe accommodation. .
With this in mind, SWACA, supported by the Local Authority, are engaged in an exciting development with one of the housing associations, which will lead to the increased provision of dedicated refuge accommodation. However, the pressing need for ongoing funding remains higher than ever in order to reach those who need our services and those who need accommodation providing for them.
SWACA has also further developed / enhanced a number of services available, including the Child on Parent Violence / Abuse service established in 2020, to strengthen support available to victims / survivors of domestic abuse in Sefton.
Finally in June 2021, I was delighted to hear that SWACA had been the recipient of a prestigious Weston Charity award, which will offer SWACA strategic planning support from a team of business experts, facilitated by the pro bono charity Pilotlight.
I, and all of the Board, alongside key staff, have found the experience very beneficial and we are very much looking forward to continuing to work with them into 2022/2
Jane Leather
Chair of Trustees
page 3
Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
The Charity
Sefton Women's & Children's Aid is constituted as a company limited by guarantee and not having a share capital. The company is registered in England and Wales No. 03448301. The charity is registered with the Charity Commission No. 1066878. The principal governing document is the Company Memorandum and Articles of Association dated 10th October 1997, as amended by special resolution dated 20 October 2004 and special resolution dated 13 April 2005.
Objectives and Activities
The objectives of the charity are:
a) to relieve poverty and distress among women and children who have or are currently experiencing violence and /or abuse (including those who do not live together), ex partners, family members or anyone else with whom they have had a personal relationship currently residing in the Metropolitan Borough of Sefton, or who are normally resident in but temporarily absent from the Metropolitan Borough of Sefton.
b) to arrange and provide both nationally and in the Metropolitan Borough of Sefton, for exhibitions, meetings, lectures and classes relating to topics affecting such women and children, any monies received from outside the Metropolitan Borough of Sefton will be used in furtherance of the objects of the charity.
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Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Achievements and Performance
Charitable Activities
SWACA provides specialist domestic abuse support services for women, (men from 2022/23), and children and young people throughout the Metropolitan Borough of Sefton. SWACA works in partnership with Statutory and Voluntary, Community and Faith Sector organisations on an operational and strategic level.
The main areas of charitable activity are:
The provision of holistic domestic abuse support services offering effective crisis intervention, early intervention, ongoing casework support and preventative services. Services are provided, on a residential and non-residential basis, to enable women, (men from 2022/23), and children and young people to recover from the traumatic impact of domestic abuse on their physical and mental wellbeing. Services include practical and emotional support, advocacy, advice and guidance, structured programmes of work, counselling, legal advice and parenting support.
Operational Services
2021/22 has been a period of significant transition nationally, and for our local communities in Sefton, as restrictions from the COVID-19 pandemic reduced significantly. Levels of domestic abuse, both nationally and locally, have risen significantly, and we expect this to continue throughout 2022/23, exacerbated by the emergence of the cost-of-living crisis. The demand / need for SWACA's services has significantly increased during the period April 2021 to March 2022, compared to the previous year, as the true, and very concerning, levels of domestic abuse occurring during the pandemic lockdown / restriction periods have emerged. SWACA has continued to evolve and adapt the style, and range, of services provided during 2021/22, drawing upon experiences secured throughout the pandemic period. SWACA has developed a hybrid approach, continuing with an increased use of telephone and virtual meeting technology during the pandemic, alongside face-to-face contact with victims / survivors living in Sefton. While we would always prefer to see our service users in person, learning secured through the pandemic demonstrated, for example, that increased use of phone-based assessments improved initial service user response rates, contributing to our ability to reduce risk of harm from domestic abuse through early service user contact. Our adult and children / young people support services also continue to utilise face-to-face, phone and email contact, as appropriate.
During 2021/22, we have also completed negotiations for the development of a brand-new Refuge, in partnership with One Vision Housing, which, thanks to funding facilitated by Sefton MBC, will provide 24 hour Refuge provision for women and children escaping significant domestic abuse. SWACA has also been able to secure funding to open a second office, in Southport, to improve access to our services in north Sefton, and strengthen our links with key partner agencies, and the communities of north Sefton. The Southport office will be fully operational during 2022/23.
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Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
We have also been able to further build on developments initiated in the previous year, through additional funding, to increase our operational capacity and range of services on offer, including the launch of a new male victims / survivors service in Sefton. This is proved very helpful as demand for support and domestic abuse related risks rise. While some of the additional funding secured, similar to the previous year, is quite short term in nature, (for example, additional central government funding relating to domestic abuse), the additional investment will continue to have longer term positive impacts, and SWACA has continued to work hard during 2021/22 to secure sustainable, and diverse, sources of income for the future
Assessment Service
The SWACA Assessment Team is the initial point of contact, for service users and professionals accessing services and / or information, advice and guidance. New referrals, with varying levels of risk and complexity of need, are received from a wide range of agencies across Sefton including Merseyside Police, Sefton MBC Children's Social Care, Schools, various NHS organisations, Voluntary, Community and Faith Sector organisations, and service user self-referrals.
SWACA's experience of providing support services for many years has demonstrated the importance of a prompt telephone response service, and our very experienced team of Assessment Officers assess need and risk efficiently.
The service includes undertaking comprehensive assessments of need with service users, the creation of a personal plan with service users, a full risk assessment, and subsequent referrals to either one of our specialist internal services or to external agencies and partners.
Adult Women (victim / survivor) Service
Adult caseworkers support women and children / young people, in Sefton, to live safely and free from fear of domestic abuse, whilst remaining in their own homes. Service users are supported with identifying areas of unmet need as part of a medium / long term personal plan for themselves and their families. Support is offered on a one-to-one or group work basis, via The Mirror Project (please see below), to enable service users develop emotional resilience, identify and manage risk of harm they may experience, understand the impact domestic abuse has on both the victim / survivor of domestic abuse, and their children, and to improve and enhance confidence and self-esteem. We work through a trauma-informed, person-centred approach, to maximise the positive impact of our service for our women service users and their children.
The adult women service, offering both practical and emotional support, is delivered to a wide variety of families seeking to re-establish the family unit after the breakdown of adult relationships resulting from experiences of domestic abuse. Every woman and child / young person within a family is affected by domestic abuse experiences in a wide variety of different ways, and each family has different issues and also potential challenges arising from social deprivation and poverty. Practical support is provided to ensure that the family has the best possible prospects for the future.
SWACA also works in partnership with Morecrofts Solicitors to offer service users legal advice and guidance regarding a wide range of issues, including the securing of legal (domestic abuse protection) Orders, and Contact issues, all relevant to experiences of domestic abuse.
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Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
The Mirror Project, SWACA's very successful structured group work (domestic abuse) programme, has continued to evolve and develop over the year, enabling a significant number of adult women service users to develop their understanding of domestic abuse in a peer learning setting.SWACA has also continued to facilitate open support groups for service users who would like to continue engaging with SWACA, and their peers, after casework or structured group work has been completed.
During 2021/22, SWACA has also further developed a dedicated Child on Parent Violence / Abuse project in Sefton, (which only started in 2020), which remains a significant need within our communities, nationally and locally. Thanks to central government funding and support from the Merseyside Police and Crime Commissioner, and Sefton MBC, we have laid the foundations to enable further growth within the project team, to meet need.
We have also developed the foundations for a new victims / survivors service for men in Sefton experiencing / affected by domestic abuse, which will be properly launched during 2022/23, through support from Sefton MBC. While we are sad that this service, similar to our work with women and children and young people, is very much needed in 2021/22, we are very pleased to be able to offer the service and we look forward to evolving / developing the work.
Finally, SWACA has continued to provide Counselling support through the commissioning of a very experienced Psychotherapist, who has worked successfully with SWACA for many years, and through a very successful Volunteer Counselling project developed in partnership with SWAN Women's Centre. Counselling remains a very important service as SWACA has identified a significant level of unmet mental health need.
Children's / Young People Service
Our Children / Young Person's Caseworkers offer age-appropriate 1:1 sessions for children and young people in Sefton, (regardless of gender), up to the age of 18. Sessions delivered enable children / young people to explore issues around self-perception and relationships with their peers, family members and their wider social network. Children and young people, who have witnessed, or directly experienced, domestic abuse, are supported to explore feelings, emotions, worries and wishes about their situation and to develop healthy strategies in relation to their safety and wellbeing.
Provision also includes support and advocacy in appropriate settings, including within a Safeguarding context, (child protection conferences / core groups etc.), ensuring that the voice of the child / young person is heard in the management and delivery of services which may affect them. SWACA's children / young people service also offers a bridge for discussion with wider family members.
The Together Programme, SWACA's successful structured group work programme for children / young people affected by domestic abuse, has also continued to support children / young people to learn together about managing emotions, developing positive support networks, and developing ways to keep safe
SWACA has also continued to engage with primary and secondary schools to improve awareness of domestic abuse and healthy / unhealthy relationships amongst children / young people, in an age-appropriate manner, to try to prevent or reduce risks of domestic abuse in the future.
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Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Refuge
SWACA has for many years provided the only dedicated refuge for women and children affected by domestic abuse, in the borough of Sefton. Unfortunately, due to the significant restrictions resulting from the COVID-19 pandemic, and an inability to offer 24-hour support due to limited resources, we have had to keep our (now previous) Refuge closed, and we ultimately finished the relationship with our previous Refuge Housing Provider, Crosby Housing Association, during 2021/22. (This is partly due to securing the brand-new Refuge planned for 2022/23). We are very grateful for all the support provided by Crosby Housing to SWACA, and our service users, over many years.
Students
During 2021/22, SWACA has continued to enhance the human, intellectual and financial resources within the organisation by offering high quality placements for Student Social Workers from a variety of universities, and we have been developing new partnerships with Liverpool John Moores University, to offer Student Nurse placements, and with Merseyside Police, to host visits from Student Police Officers. We strongly support social work / nursing / policing education and believe SWACA is a very positive placement opportunity for student professionals.
Commit To Change
SWACA has continued to provide the partner support element of the Sefton Commit to Change (domestic abuse) perpetrator programme.
Training / Learning Development
While the general training provision in Sefton has been significantly disrupted by the COVID-19 pandemic, which has continued to have an impact during 2021/22, SWACA has continued to work in partnership with Sefton MBC, and other partners, to provide learning development opportunities relating to domestic abuse to various professionals.
Charity Shop
In addition to being a very important strand within our income generation / fundraising strategy, the Charity Shop is our reception area, providing anonymity for those service users attending Knowsley Road. The volunteers ensure that the atmosphere is happy and welcoming, and the shop, which is generally very low-priced, is popular and provides a service to the local community. During 2021/22, the Shop has been able to open more regularly, but we still require more shop volunteers.
Summary Statistics
During 2021/22, SWACA received just under 2300 referrals for support for Women and Children experiencing / affected by Domestic Abuse. We supported 984 Women and 509 Children / Young People, through a mixture of one-to-one, group work and counselling support services.
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Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Financial Review
Investment Policy and Objectives
The Charity's investment policy is currently to hold any reserves on deposit.
Reserves policy
The Trustees have established a policy, out of prudence, whereby funds not committed or invested in tangible fixed assets of the Charity should be reserved in a specific contigency fund due to uncertainties around funding over the coming year and a budgeted shortfall.
Designated funds consisted of a building fund of £218,214 which related to grants given to SWACA and fully spent in prior years to build its own premises. Consequently, this fund is not available as part of the free liquid reserves of the Charity. Considerable reliance is therefore placed on grants to support the ongoing works of the Charity.
The Charity has set a policy to hold free funds equating to approximately three months' expendture, being £109,000. The free funds of the Charity total £144,226 which is above the target level.
The results for the year end and the Charity's financial position at the end of the year are shown in the attached financial statements.
page 9
Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Reference and administrative details
Charity number: 1066878 Company number: 03448301 Registered Office: 166 Knowsley Road, Bootle, Sefton, Merseyside, L20 4NR
Our advisors
Independent Examiner: Anthony Deegan MAAT Bankers: Natwest, 1 Liverpool Road, Crosby, Liverpool L23 2TD Solicitors: Morecrofts, 2 Crown Buildings, Crosby, Liverpool L23 5SR
Directors and trustees
The directors of the charitable company (the charity) are its trustees for the purposes of charity law. The trustees and officers serving during the year and since the year-end were as follows:
Trustees
J Leather Chair of Trustees P Stubbs S Smith A Matthews J Lewis Treasurer M Wootton Vice chair T Keelan P Morgan C Millett A F McColl
Company Secretary N Frackelton
page 10
Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Structure, Governance and Management
Governing Document
Sefton Women's & Children's Aid is a company limited by guarantee governed by its Memorandum and Articles of Association dated 10 October 1997, as amended by special resolution dated 20 October 2004 and special resolution dated 13 April 2005. It is registered with the Charity Commission. Anyone over the age of 18 can become a member of the Company and there are currently 10 members (10 in 2020), each of whom agrees to contribute £1 in the event of the charity winding up.
Sefton Women and Children's Aid (SWACA) founded in 1975, is a registered charity which was incorporated on the 10th of October 1997. The Charity provides free and confidential services to women, young people and children, who are survivors of domestic abuse who are resident in the Borough of Sefton.
Appointment of trustees
Under its Articles of Association, the trustees may appoint a person who is willing to act as director, either to fill a vacancy or as an additional Trustee, provided that the appointment does not cause the number of Trustees to exceed 16. Trustees are not required to retire by rotation.
Organisation
The board has entrusted all operational matters to the Chief Executive and his management team, who in turn, report back to the Board on a quarterly basis. The Chief Executive is supported by four sub - groups, members of which are appointed from the Board of Trustees for their appropriate skills.
Governance
The Charity ensures that there are adequate Trustees with a diversity of skills and invite observers and advisors to their meetings in order to maintan diversity. The Trustees identify their own training needs and structures are in place to ensure a proactive approach. Training in governance has been undertaken.
External
The Charity continues to develop a multi agency approach and maintains a high profile within the local community, thus ensuring the Charity is sensitive to the community's needs together with raising its own profile.
page 11
Sefton Women's & Children's Aid Trustees' Annual Report For the year ended 31 March 2022
Risk Management
The trustees have a risk managment strategy which comprises:
-
an annual review of the principal risks and uncertainties that the charity faces;
-
the establishment of policies, systems and procedures to mitigate those risks identified in the annual review; and
-
the implementation of procedures designed to minimise or manage any potential impact on the charity should those risks materialise.
This work has identified that financial sustainability is the major financial risk for both the charity and its subsidiary. A key element in the management of financial risk is a regular review of available liquid funds to settle debts as they fall due, regular liaison with the bank and active management of trade debtors and creditors balances to ensure sufficient working capital by the charity.
Attention has also been focused on non-financial risks arising from fire, health and safety of service users, food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff working in these operational areas.
page 12
Sefton Women's & Children's Aid Trustees. Annual Report For the year ended 31 March 2022 Trustees. Responsibilities The truste8s. who are also the dIrt01¥ dsefton & ChildM'sAidforthe purpose ofcompany law, ar8 responBible for preparing the tnJ8tees' f8PDrt the financh?I statsments in accordance with applicable law and United KlngthnAccounlwy standth {Unit&J lfjrwom GenergltyAccep Account Prth). Company rBquires the chwity trusteets kn K¥Bp8r• fftonclal staternents foreach finanaal yearwhkh gNe a true and fr vle olthe stste of affa"r5 ofthe ¢harftable ¢ompany and of th8 inrA)ming Ye8ources and applr(%tron or reswrces, inctuding the IraMe and expenditure, of thè tharilJle cunpany for that ye¥. in preparing the fman(xal 8tatBment& the trustses are rwwired b." 1) 8eknt suitsble rn)unting pofictes and t1 appty them con8thty; 2} observe the methods and prindples on the Charitie8 SORP 31 make judgements and estimats8 that are reasonable and prudent 4) $tat8 whether appli19 UK aco)untlng Standards have been foTrmd, SieC1 ts any rrAterial departures disclosed and explainJ in finwcial st8tsrnts.' 5} prepare tho financial statements on Iho concem baw unle8S it is inapprwriata trj prnswn8 tst the Chadty 11 contionue in busine$8. The twslee8 are respLThible for keeplng properUntIng rxord8 that disckTr wllh reasonable racy at any time the financial FQSitb)n of the charity and to enable them to eUrE that the financial statements complywith the C¢)mapniesAct 2006. They are al resp)nsible for the safaguarding the agset& of th? charity arKI hence for taking rpasonable steps for the FKevention detecb)n of fraud or other irreguJarilr•s. Tha tru8tees ara responsble for mdntwnce arml intsgrlty ofthe corporate financial infomiatlon Included on the charitable companys websits. Leglslath?n in the United lfjngdom goveming th6 preparalon and dissemlnatKm Offinl ststements may ifferfm knginlation in other jurisdictton& This report wa8 approved by th& board oftru#888 on 2nd NMnb8r 2022 aThl sigmd on their behalf. J Leather Chair 0fTnte8$ pag? 13
Independent Examiner's Report To the trustees of Sefton Women's & Children's Aid For the year ended 31 March 2022
I report to the trustees on my examination of the accounts of the Sefton Women's & Children's Aid for the year ended 31 March 2022.
Responsibilities and basis of report
As the charity trustees of Sefton Women's & Children's Aid you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).
I report in respect of my examination of the Sefton Women's & Children's Aid accounts carried out under section 145 of the 2011 Act and 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.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
(1) accounting records were not kept in respect of the Sefton Women's & Children's Aid as required by section 130 of the Act; or
(2) the accounts do not accord with those records; or
(3) the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.
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 accounts to be reached.
Anthony Deegan MAAT Community Accountant Sefton Council for Voluntary Service Burlington House, Cosby Road North, Waterloo, Liverpool L22 0LG
2nd November 2022
page 14
Sefton Women's & Children's Aid Statement of Financial Activities
(Incorporating Income & Expenditure Account)
For the year ended 31 March 2022
| Note Income and endowments from: Donations and legacies 2 Charitable activities 3 Other trading activities 4 Investments 5 Other 6 Total income Expenditure on: Raising funds 7 Charitable activities 8 Total expenditure Net (expenditure)/income Other recognised gains: Net movement in funds Reconciliation of funds: Funds b/fwd Funds c/fwd |
Unrestricted Funds £ 36,936 283,675 35,922 - - 356,533 9,786 361,909 371,695 (15,162) (15,162) 377,191 362,440 |
Restricted Funds £ - 501,705 - - - 501,705 - 316,680 316,680 185,025 185,025 135,469 320,494 |
Total 2022 £ 36,936 785,380 35,922 - - 858,238 9,786 678,589 688,375 169,863 169,863 513,070 682,934 |
Total 2021 £ 24,453 664,377 9,606 1 7,197 705,634 1,212 742,148 743,360 (37,726) (37,726) 550,800 513,070 |
|---|---|---|---|---|
The Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
All income and expenditure derive from continuing activities.
The notes on pages 18 to 34 form part of these financial statements
page 15
Sefton Women's & Children's Aid Balance Sheet As at 31 March 2022
Company Number: 03448301
| Note Fixed Assets Tangible assets 13 Current Assets Debtors 14 Cash at bank and in hand 15 Creditors: Amounts falling due within one year 16 Net Current Assets Total Net Assets Funds of the charity Designated Funds General Fund Total Unrestricted Funds 17 Restricted Funds 18 Total Funds |
2022 £ £ 218,214 7,540 477,340 484,880 (20,160) 464,720 682,934 218,214 144,226 362,440 320,494 682,934 |
2021 £ 226,135 62,786 249,426 312,212 (25,277) 286,935 513,070 226,135 151,466 377,601 135,469 513,070 |
|---|---|---|
The notes on pages 18 to 34 form part of these financial statements
page 16
Sefton Women's & Children's Aid Balance Sheet As at 31 March 2022 In approving these financ4al staknent8 as direclorn ofthe hereby confim) Ihe followrr¥J' For the year in questton the companyTras entillgd to exemptsn un soction 477 of the Compan]88Act 200e lating to smaH comp8nres. Directors. responsibfliti. 1) The rnbe have not r4uired the companyto ckn an authtfor115 &>2wn13 for Ihe year in question in accordance with se¢tron 478. 2} Tha directo 8cknowl&e their re8ponsibilils forc(xnply4u with the ryuirements oftheAct wlth The rn)unts have bean prepared and defverad in *x¢xdance vrtth lh8 pmw8lons apprAble to companies subject to the wnaN compani88' rewe. 8ather. TTUStee J Lewl8, TNstee The notes on pw 18 &) 34 fDm) part of theso finaThSal tstemerts page 17
Sefton Women's & Children's Aid Notes to the Accounts For the year ended 31 March 2022
1 Accounting Policies
1a Basis of preparation
The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 Janaury 2015) - (Charities SORP (FRS 102)), and the Companies Act 2006 and the UK Generally Accepted Accounting Practice as it applies from 1 January 2015.
Sefton Women's & Children's Aid meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for Charities applying FRS102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The functional currency used by Sefton Women's & Children's Aid is the £ Sterling.
1a Reconciliation with previous Generally Accepted Accounting Practice
In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS102 and the Charities SORP FRS 102 the restatement of comparative items was required.
There were no items as at the transisition date which required restatement under FRS 102.
1b. Preparation of the accounts on a going concern basis
It is the opionion of the Trustees that the Charity is able to continue to preform its duties and meet its liabilities for at least the 12 months following signature of these financial statements. Whilst the Trustees are aware of funding cuts in the sector and the charity operating with reserves lower than ideally required, they are somewhat ressured by the current level of funding bids in progress. The Trustees are however cautious about the future and continue to meet regularly to discuss the financial stability of the Charity, in order to act quickly to stabilise any potential problems.
The notes on pages 18 to 34 form part of these financial statements
page 18
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
1 Accounting Policies (cont.)
1c. Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.
Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distriubtion will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to Sefton Women's & Children's Aid, or Sefton Women's & Children's Aid is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed, if material.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Dividend income is recognised when the right to receive payment is established, usually when the investment is declared ex-dividend.
1d. Deferred income
Income from donations and grants, including capital grants are deferred when the following conditions are met:
a) when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods
b) when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in incoming resources until the preconditions for use have been met.
The notes on pages 18 to 34 form part of these financial statements
page 19
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
1 Accounting Policies (cont.)
- 1e. Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees' annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
- 1f. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Support service to victims of domestic abuse
a) Costs of raising funds comprise the costs of commercial trading and their associated support costs.
b) Expenditure on charitable activities includes the costs of performances, exhibitions and other educational activites undertaken to further the purposes of the charity and their associated support costs.
c) Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
The notes on pages 18 to 34 form part of these financial statements
page 20
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
1 Accounting Policies (cont.)
1g. Allocation of support costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and goverance costs which support the charities programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in the notes below.
- 1h. Funds Accounting
All income and expenditure together with gains and losses are allocated to a specific charitable fund.
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Further details of designated funds together with their purpose are set out in note 17.
Restricted funds are donations which the donor has specified are to be used solely for particular areas of the charity's work or for specific projects being undertaken by the charity. Further details of restricted funds together with their purposes are set out in note 18.
Endowment funds are resources received by the charity which represent capital, which can be held as either a permanent or expendable endownment. Permanent endowments are where the trustees have no power to convert it into income and apply it to the charitable objectives. Expendable endownment is distingusihable from income funds in that there is no requirement to spend or apply the capital unless, or until the trustees decide to do so. Further details of endowment funds together with their purposes are set out in the notes below.
The notes on pages 18 to 34 form part of these financial statements
page 21
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
1 Accounting Policies (cont.)
- 1i. Tangible fixed assets and depreciation
Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset into its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised.
Land and buildings comprises the freehold office and community centre at Knowsley Road, Bootle. The fair value of the property has been arrived at on the basis of a valuation carried out at 3rd August 2021 by R J Hodgkiss BSc FRICS of SK Real Estate Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
The difference between depreciation based on the deemed cost charged in the Statement of Financial Activities and the assets original cost is transferred from revaluation reserve to the fixed asset fund.
Plant and machinery and fixtures, fitting, tools, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is provided at the following annual rates in order to write each asset off over its anticipated useful economic life. A full year's depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal.
| Freehold land | No depreciation is charged |
|---|---|
| Freehold buildings | 2% pa on cost |
| Plant and machinery | 33% pa on cost |
| Fixtures and fittings | 25% pa on cost |
Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that economic benefits associated with the item will flow to the charitable company and the cost can be measured reliably.
Repairs, maintenance and minor inspection costs are expensed as incurred.
Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Financial Activities.
The notes on pages 18 to 34 form part of these financial statements
page 22
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
1 Accounting Policies (cont.)
1j. Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1k. Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1l. Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
- 1m. Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
1n. Pension costs
The company operates a defined contribution plan for its eligible employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. the contributions are recognised as an expense when they are due. Amounts not paid are shown in creditors or accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
The notes on pages 18 to 34 form part of these financial statements
page 23
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
2. Donations and Legacies
| Donations and legacies Legacies 3. Charitable Activity Income Sefton MBC South Sefton CCG Southport and Formby CCG LCR Cares Steve Morgan Foundation Lloyds Foundation Albert Gubay Sefton MBC Neighbourhood Fund Screwfix Foundation Children In Need Burbo Bank John Moores Foundation Garfield Weston Global income National Lottery Reaching Communities National Lottery Community Fund Other Income from charitable activities has been applied to the following activities: Support service to victims of domestic abuse |
2022 £ 36,936 - 36,936 2022 £ 489,845 29,327 23,105 - - 24,998 33,106 - - 30,493 10,000 - 6,500 - 91,794 - 46,212 785,380 2022 £ 785,380 785,380 |
2021 £ 22,453 2,000 |
||
|---|---|---|---|---|
| 24,453 | ||||
| 2021 £ 284,611 30,060 22,783 5,000 16,000 24,998 10,000 37,002 5,000 30,443 - 10,000 - 63,867 84,903 20,470 19,240 |
||||
| 664,377 | ||||
| 2021 £ 664,377 |
||||
| 664,377 |
The notes on pages 18 to 34 form part of these financial statements
page 24
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
4. Other trading activity income
| Fundraising events Shop Income 500 Club |
2022 £ 17,495 16,187 2,240 35,922 |
2021 £ 2,282 4,905 2,419 |
|---|---|---|
| 9,606 |
| 5. Investment Income Interest Receivable |
2022 £ - - |
2021 £ 1 |
|---|---|---|
| 1 |
6. Other Income
| Coronavirus Job Retention Scheme | 2022 £ - - |
2021 £ 7,197 |
|---|---|---|
| 7,197 |
The notes on pages 18 to 34 form part of these financial statements
page 25
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
7. Expenditure on Raising Funds
| Fundraising costs 500 Club |
2022 £ 8,644 1,142 9,786 |
2021 £ 92 1,120 |
|---|---|---|
| 1,212 |
8. Charitable Activities Expenditure
| Activities Undertaken Directly £ Support service to victims of domestic abuse 576,807 576,807 |
Support Costs £ 101,782 101,782 |
Total 2022 £ 678,589 678,589 |
Total 2021 £ 742,148 |
|---|---|---|---|
| 742,148 |
The notes on pages 18 to 34 form part of these financial statements
page 26
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
9. Staff Costs
| Wages and Salaries Social Security costs Pension costs The average number of employees during the 2022 was: Direct charitable activities Management and administration |
2022 £ 468,460 28,521 9,710 506,691 2022 Number 18 3 21 |
2021 £ 358,880 29,776 8,113 |
|---|---|---|
| 396,769 | ||
| 2021 Number 14 3 |
||
| 17 |
There were no employees who had total remuneration benefits in excess of £60,000 per annum (2021: none).
The trustees received no remuneration during the year (2021: £nil). The trustees did not receive any expenses during the year (2021: £nil).
The notes on pages 18 to 34 form part of these financial statements
page 27
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
10. Key Management Personnel
The trustees consider that the key management personnel comprise the trustees and the Senior Management Team as follows:-
Trustees
J Leather P Stubbs S Smith A Matthews J Lewis M Wootton T Keelan P Morgan C Millett
A F McColl
Senior Management Team
Chief Executive - N Frackelton
11. Net Income for the year
Net income is stated after charging:
| Net income is stated after charging: | ||
|---|---|---|
| 2022 | 2021 | |
| £ | £ | |
| Operating leases - equipment | 1,401 | 2,494 |
| Depreciation | 9,183 | 13,348 |
| Loss on disposal of fixed assets | - | 212,754 |
The notes on pages 18 to 34 form part of these financial statements
page 28
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
13. Tangible Fixed Assets
| Cost / Valuation At 1 April 2021 Additions At 31 March 2022 Depreciation At 1 April 2021 For the year At 31 March 2022 Net Book Amounts At 31 March 2022 At 31 March 2021 |
Freehold Land & Plant & Buildings Machinery £ £ 418,807 1,361 - - 418,807 1,361 193,807 1,361 8,376 - 202,183 1,361 216,624 - 225,000 - |
Fixtures & Equipment £ 34,543 1,262 35,805 33,408 807 34,215 1,590 1,135 |
Total £ 454,711 1,262 |
|---|---|---|---|
| 455,973 | |||
| 228,576 9,183 |
|||
| 237,759 | |||
| 218,214 | |||
| 226,135 |
Land and buildings comprises the freehold office and community centre at Knowsley Road, Bootle. The fair value of the property has been arrived at on the basis of a valuation carried out at 3rd August 2021 by R J Hodgkiss BSc FRICS of SK Real Estate Chartered Surveyors, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.
14. Debtors
| Amounts falling due within one year Trade debtors Prepayments and accrued income |
2022 £ 7,540 - 7,540 |
2021 £ 53,784 9,002 62,786 |
|---|---|---|
The notes on pages 18 to 34 form part of these financial statements
page 29
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
| 15. Cash at bank and in hand Cash at bank Cash in hand 16. Creditors: Amounts falling due within one year Trade creditors Other taxes and social security Other creditors Accruals and deferred income |
2022 £ 477,171 169 477,340 2022 £ 9,430 8,334 1,871 525 20,160 |
2021 £ 249,228 198 |
||
|---|---|---|---|---|
| 249,426 | ||||
| 2021 £ 6,788 15,037 2,927 525 |
||||
| 25,277 |
The notes on pages 18 to 34 form part of these financial statements
page 30
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
17. Unrestricted Funds
| Unrestricted Funds | |||||
|---|---|---|---|---|---|
| General Fund Designated Funds Fixed Asset Fund Total Funds (previous year) General Fund Designated Funds Fixed Asset Fund Total Funds (current year) |
Balance brought forward 2020 £ 84,383 450,585 534,968 Balance brought forward 2021 £ 151,467 226,135 377,602 |
Income £ 323,424 - 323,424 Income £ 356,533 - 356,533 |
Expenditure £ (480,790) - (480,790) Expenditure £ (371,695) - (371,695) |
Transfers between funds £ 224,450 (224,450) - Transfers between funds £ 7,921 (7,921) - |
Balance carried forward 2021 £ 151,467 226,135 |
| 377,602 | |||||
| Balance carried forward 2022 £ 144,226 218,214 |
|||||
| 362,440 |
The notes on pages 18 to 34 form part of these financial statements
page 31
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
18. Restricted Funds
| Lloyds Foundation Global Children In Need John Moores Foundation Lottery Reaching Communities Steve Morgan Foundation Other restricted funds Total Funds (previous year) Lloyds Foundation Global Children In Need John Moores Foundation Lottery Reaching Communities Steve Morgan Foundation Other restricted funds Total Funds (current year) Other Funds Screwfix Foundation P H Holt Foundation Albert Gubay Asda Grotto Sefton MBC/MOJ Domestic Abuse Sefton MBC Community Safety Sefton MBC/MOJ Childrens Worker Jaguar Landrover shop refit Soroptimists shop refit Cargill plc Burbo Bank Liverpools Womens Hospital Psychotherapy Funding SMBC - MOJ COPVA Swan Counselling Winter Clothing Grant Southport Hub SMBC DA App Canal & River Trust SMBC-MOJ Male Victim Total other funds (current year) |
Balance brought forward 2020 £ 12,499 - - 3,333 - - - 15,832 Balance brought forward 2021 £ 12,499 9,879 15,544 3,333 22,921 8,585 62,708 135,469 5,000 - - - 21,000 15,000 12,804 1,000 2,756 5,148 - - - - - - - - - - 62,708 |
Income £ 24,998 63,867 30,443 10,000 74,916 16,000 161,985 382,209 Income £ 24,998 - 30,493 - 91,794 - 354,420 501,705 - 11,895 33,106 1,000 - - - - - - 10,000 18,000 2,500 146,937 10,000 3,000 56,000 20,000 3,147 38,836 354,420 |
Expenditure £ (24,998) (53,988) (14,899) (10,000) (51,995) (7,415) (99,277) (262,572) Expenditure £ (24,998) (9,879) (25,586) (3,333) (78,381) (8,585) (165,918) (316,680) - (11,895) (2,173) (1,000) - - (12,804) - - - (4,048) - (2,500) (49,186) (10,000) (3,000) (30,442) - (34) (38,836) (165,918) |
Transfers between funds £ - - - - - - - - Transfers between funds £ - - - - (5,000) - 5,000 - - - - - (21,000) (15,000) - - - - - - - 36,000 - - 5,000 - - - 5,000 |
Balance carried forward 2021 £ 12,499 9,879 15,544 3,333 22,921 8,585 62,708 |
|---|---|---|---|---|---|
| 135,469 | |||||
| Balance carried forward 2022 £ 12,499 - 20,451 - 31,334 - 256,210 |
|||||
| 320,494 | |||||
| 5,000 - 30,933 - - - - 1,000 2,756 5,148 5,952 18,000 - 133,751 - - 30,558 20,000 3,113 - |
|||||
| 256,210 |
The notes on pages 18 to 34 form part of these financial statements
page 32
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
19. Analysis of Net Assets
Previous year ended 31 March 2021
| Fixed Assets Current Assets Current Liabilities Current year ended 31 March 2022 Fixed Assets Current Assets Current Liabilities |
Unrestricted Funds £ - 176,743 (25,277) 151,466 Unrestricted Funds £ - 144,226 - 144,226 |
Designated Funds £ 226,135 - - 226,135 Designated Funds £ 218,214 - - 218,214 |
Restricted Funds £ - 135,469 - 135,469 Restricted Funds £ - 340,654 (20,160) 320,494 |
Total Funds £ 226,135 312,212 (25,277) 513,070 Totals Funds £ 218,214 484,880 (20,160) 682,934 |
|---|---|---|---|---|
The notes on pages 18 to 34 form part of these financial statements
page 33
Sefton Women's & Children's Aid Notes to the Accounts (cont.) For the year ended 31 March 2022
20. Comparative Statement of Financial Activities Information
In order to comply with Financial Reporting Standard 102 which requires comparative information to be provided for all amounts, this note provides the necessary disclosure for comparative purposes of the Statement of Financial Activities for the year ended 31 March 2021.
| Unrestricted Fund £ Income Donations and legacies 24,453 Comparative activities 282,167 Other Trading Activities 9,606 Investments 1 Other income 7,197 Total income 323,424 Expenditure on Raising funds 1,212 Charitable activities 479,578 480,790 Net (expenditure)/income (157,365) Other Recognised gains: Net movement in funds (157,365) |
Restricted Fund £ - 382,209 - - - 382,209 - 262,572 262,572 119,637 119,637 |
Total Funds £ 24,453 664,377 9,606 1 7,197 705,634 1,212 742,150 743,362 (37,728) (37,728) |
|---|---|---|
The notes on pages 18 to 34 form part of these financial statements
page 34