Registered number: 3568979 Charity number: 1071552
South Liverpool Domestic Abuse Services INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31/03/2024
Prepared By: Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
South Liverpool Domestic Abuse Services
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/03/2024
TRUSTEES
Nina Doran (Chair) Rachel Burgess (Treasurer) Naomi Frisch Louise Gilston Alexandra Guy Helen Knibb (resigned 11/09/2023) Rachel Yates (resigned 09/12/2023)
SECRETARY
Jacqueline Gordon
REGISTERED OFFICE
Bridge Chapel Centre Heath Road Liverpool Merseyside L19 4XR
COMPANY NUMBER
3568979
CHARITY NUMBER 1071552
BANKERS
Barclays Bank plc
INDEPENDENT EXAMINER - Julie Guinan FCCA
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
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South Liverpool Domestic Abuse Services
ACCOUNTS FOR THE YEAR ENDED 31/03/2024
CONTENTS
| Page | |
|---|---|
| Report of the Trustees | 3 |
| Independent Examiner's Statement | 11 |
| Statement of Financial Activities | 12 |
| Balance Sheet | 13 |
| Notes to the Accounts | 14 to 22 |
| Detailed Statement of Financial Activities | 23 |
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
The Trustees present their report and accounts for the year ended 31/03/2024 .
The Trustees intend that this Annual Report also serves as the Statutory Directors' Report. The Directors of the Charitable company (the Charity) are its Trustees for the purposes of charity law and throughout the report are collectively referred to as the Trustees.
Reference and administrative details are provided in the company information section of these accounts at page 1.
The financial statements comply with current statutory requirements, the memorandum and articles of association, the Charities Act 2011, the Companies Act 2006 and the statement of recommended practice applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (January 2022).
PRINCIPAL ACTIVITIES
The principal activity of the Charity in the year under review was to support women and children in South Liverpool who have experienced domestic abuse .
OBJECTIVES AND ACTIVITIES
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To relieve women and children, particularly those residing in the Speke, Garston and South Liverpool areas of Liverpool, who are in conditions of need, hardship or distress as a result of domestic violence.
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To educate the public in matters of community safety and particularly issues of domestic violence and violence against women and children.
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To promote such other charitable purposes as may from time to time be conveniently or advantageously carried out in conjunction with the objects set out in sub clauses (1) and (2) above.
AIM: To challenge the impact of domestic abuse on women and children.
OBJECTIVE 1: To support women and children in South Liverpool who have experienced domestic abuse.
OBJECTIVE 2: To provide volunteering opportunities to women who are concerned about the issues of domestic abuse experienced by women and children.
OBJECTIVE 3: To raise public awareness of domestic abuse of women and children in local communities.
The Charity has three main strands of activity to achieve our objectives as well as to contribute generally to the public benefit:
MAIN ACTIVITIES
- The Charity provides supportive responses to women seeking services, with information, a range of services and activities, signposting to specialist providers, advocacy, opportunities for group work and counselling to women addressing experiences of violence and abuse;
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
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The Charity recruits, trains and supports as volunteers, local women concerned about the issues to underpin the range of services to beneficiaries, as a progression route for volunteers, giving work experience, access to educational opportunities and personal development; and
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The Charity delivers sessions of domestic abuse awareness training to frontline service providers, community and voluntary organisations, public sector bodies, and interested private sector organisations.
Organisationally, the Charity engages in local, citywide and regional strategic planning as and when possible to bring issues of violence against women and girls to current policy arenas. In this way, the specific work of the Charity to address domestic abuse is brought into the public arena for public benefit.
PUBLIC BENEFIT
In setting objectives and policies to achieve them, the Trustees give due consideration to guidance issued by the Charities Commission to ensure that such policies achieve the requirement to give public benefit.
COMPANY INFORMATION
Company information is shown on page 1 of these accounts.
STRUCTURE GOVERNANCE AND MANAGEMENT
The Charity (registered charity number 1071552) is a company limited by guarantee incorporated on 22 May 1998 (registered company number 3568979). The company was established under a Memorandum of Association which established the objects and powers of the Charity and is governed under its Articles of Association.
A board of at least four Trustees meet bimonthly and administer the Charity. Sub-committees are also attended by a representation of Trustees, which meet as required.
The Trustees, who are also the directors for the purpose of company law and who served during the year, were: Nina Doran (Chair); Rachel Burgess (Treasurer); Naomi Frisch; Louise Gilston; Alexandra Guy; Helen Knibb (resigned 11 September 2023); and Rachel Yates (resigned 9 December 2023).
STAFF TEAM
The Charity employs the following staff: Jacqueline Gordon (Finance Worker); Assia Bibi (job share Services Co-ordinator); Frances Stewart (job share Services Co-ordinator); Elizabeth Prescott (Project Engagement Worker); and Rebecca Radcliffe (Director, appointed April 2023).
PAY POLICY FOR STAFF
The pay of staff is linked to the NJC Pay Scales. Each role reflects the level of responsibility, skill, experience and knowledge required, and remuneration levels in the sector. Roles are reviewed and revised periodically.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
GOVERNANCE
The Trustees plan to meet bimonthly for board meetings to review the running of the Charity, to oversee planning and development, and to monitor the overall work of the Charity.
SLDAS are delighted to have attained the Women's Aid National Quality Standards Stage 1 award in December 2023.
The names of the present Trustees, and of all who held office during the period, are shown on page 1 of these accounts. No remuneration is paid to any trustee for their services as a Trustee. No Trustee had a material interest in any of the Charity's contracts during the period.
In accordance with the provisions of the Articles of Association, at the forthcoming Annual General Meeting the following Trustees retire from office by rotation, and being eligible offer themselves for re-election: Rachel Burgess and Alexandra Guy.
TRUSTEES RESPONSIBILITIES
The Charity Trustees (who are also the directors of South Liverpool Domestic Abuse Services for the purposes of company law) are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the Charity 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 for that period. In preparing the financial statements the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the charities SORP;
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make judgments and estimates that are reasonable and prudent;
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state whether applicable UK accounting standards have been followed subject to any material departures disclosed and explained in the financial statements; and
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity 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 Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
TRUSTEE INDUCTION AND TRAINING
Induction of new Trustees takes place informally through attendance at Board meetings, ad hoc enrolment in the Charity's accredited Volunteer Domestic Abuse Awareness Training, attendance at Charity planning events, participation in the ongoing work of the Board, and through specific sessions on identified topics led by expert providers as and when needed. All Trustees are regularly offered opportunities for training to look at specific areas of Management Committee responsibility, governance or topics related to the nature of the Charity's services.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
RISK MANAGEMENT
Domestic abuse prevention is an area of work inherently concerned with risk management on a personal level for the client group, from a Health and Safety point of view for staff and volunteers, and from a Community Safety outlook for local residents and women generally citywide. The Charity has continued to review and revise policy in the course of this financial year to strengthen all policies and procedures. Risk Assessment is carried out as part of initial assessment and at times of change with all beneficiaries. Child and Adult Safeguarding training is completed by all staff and volunteers to at least OC Level 1. All staff and some volunteers have completed Level Two OC Safeguarding. The Services Co-ordinators have structured time in their work schedules for Peer Review of cases, and the staff team regularly discuss practice and problem-solve as a team. The Charity utilises the national standards for domestic abuse prevention developed by CAADA and implemented Merseyside-wide through the MERIT risk assessment tool. Individual clients' risk assessments are reviewed regularly to measure risk and support needs. Safety procedures in respect of the Charity's public premises are reviewed annually with the aim of reducing risk and maintaining safety for all members of the Charity while at SLDAS.
A full Business Continuity Risk Management Plan was drafted and adopted with assistance from Liverpool Charities and Voluntary Services.
The impact of austerity has highlighted the risk to women and girls subject to abuse of being unable to access support of any kind. Many refuges previously affiliated to the national Women's Aid Federation have lost accommodation contracts to provide refuge in favour of generic housing providers who offer homeless accommodation to mixed gender groups which are highly unsuitable for women escaping abuse. Women's organisations have been especially hard-hit by funding cuts. In Liverpool, the number of reported incidents of domestic abuse far outstrips the number of women who manage to access support of any kind. It is now recognised that, in addition to the two women per week murdered by violent partners, another two women per week take their own lives as a result of the destructive impact of domestic abuse upon them.
FINANCIAL RISK
A key risk is insufficient income to operate the service, as the Charity relies mainly upon short-term restricted funds. The Charity has a business planning process that addresses the need for ongoing fundraising for future operating costs of running the service. Several Trustees plus the Director and Finance Worker meet as a Financial Planning and Fundraising Committee for this purpose. The overall funding strategy is to secure staffing and programmes for all beneficiaries through a combination of one, two three year or longer grants from charities, statutory sources and local sources.
During the year the Charity was very fortunate to receive funding from the Lottery Cost of Living fund, which has provided some reserves resilience towards designated costs.
The Trustees monitor actual income and expenditure against budget on a quarterly basis, and implement changes to the budgets and plans if required to mitigate the financial risks faced by the Charity. The Charity's computerised accounts system monitors specific funds and the attributable spend, thereby assisting in control.
The Reserves Policy of the Charity is to maintain a level of reserves for salary support in the event of gaps between funds. If by shortterm use of reserves the Charity is able to retain staff pending outcomes of funding applications, this mitigates the disruption and distress caused when posts receive no further funding. In the year concerned, the Trustees acted within the bounds of financial policy to retain members of staff for limited periods beyond funding in order for key pieces of work to be completed.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
VOLUNTEERS
Volunteers are key to every aspect of the Charity. Trustees provide governance of the Charity as unpaid volunteers. Trained volunteer support workers and volunteer counsellors are the main frontline service providers, under supervision by paid staff. This enables support to be open-ended and flexible according to the direction given by the service user. Volunteers give the Charity its capacity to respond. Volunteers providing services are also eligible to become Trustees. The Charity welcomes and encourages beneficiaries of services to become volunteers as and when appropriate, and to be involved in service and organisational planning at any point in their contact with the Charity.
All participants of the Charity are encouraged to become company members with the aim of having a voice in the development and direction of the Charity. Membership entitles members to a vote at the Annual General Meeting.
SUPPORT SERVICES
With funding from Liverpool City Council Community Resource Grants and PH Holt, 8 local women undertook volunteer training with SLDAS in the year ended 31 March 2024, all completing Open Awards Level 1 DV awareness Level 2 Volunteer Support Worker training at SLDAS. This included student social workers and a student nurse.
7 trained volunteers were actively volunteering during the year. Volunteers covered a range of tasks including Drop-ins/coffee mornings, website referrals, telephone enquiries/referrals, co-facilitating Freedom Programmes, Boundaries group and Recovery Toolkit as well as providing 1:1 support, advocacy, and administration. The volunteers also attended a number of events during the year, including Pride, International Women's Day, and International End Violence Against Women and Girls Day.
The hours of volunteering time given to the Charity over the year amounted to over 1,380 hours with some volunteers giving two full days per week to the service.
BENEFICIARY ANALYSIS
1,151 referrals for support came from agencies such as; police, housing and MASH team, self-referrals, family and friends.
This resulted in 1,297 women receiving domestic abuse support, of which, 644 were new cases, the remainder ongoing.
From the 1,151 new referrals, a total of 943 children were involved in the cases.
1,295 hours of ongoing 1-1 support sessions were provided, in addition to 785 hours providing advice and information, and 485 hours of advocacy services.
323 women were signposted and referred to Citizens Advice, housing, refuge, benefits and legal advice and mental health support.
317 referrals were made for women with mental health support needs.
330 women had reported to police prior to engaging with our service and a further 172 women were supported in reporting the abuse to police after engaging with the service.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
As a result of the Charity's support, 90% of women reported feeling less isolated, had built resilience and felt they were able to cope moving forward. 372 women reported improved mental health. 90% of women reported improved self esteem and confidence.
Clients came from across the city to access help: L1; L2; L3; L4; L5; L6; L7; L8; L9; L10; L11; L12; L13; L14; L15; L16; L17; L18; L19; L20; L21; L23; L24; L25; L26; L27; L28; L30; L31; L32; L34; L35; L36; as well as Wirral, North Wales, Warrington, Lancashire and Northwich, St. Helens and Widnes.
SLDAS received 9 enquiries from agencies or individuals looking for services for men, which were signposted to respect for perpetrator programmes or Mankind.
Clients whereby English is not their first language included; Arabic, Bengali, Cantonese, Mandarin, Farsi (Persian), Hindi, German, Estonian, Polish, Tamil and Urdu, Spanish, Somali, Russian, Romanian and Czech.
The racial profile of SLDAS 1,297 women SLDAS supported consisted of: 963 White British; 87 Asian women; 70 Black women; 102 women from mixed race backgrounds; 16 women from other white backgrounds; and 42 of unknown racial background.
Ages range from 16 up to over 79 years, with 390 aged 18-34, 627 aged 35-54, 228 aged 55-74 and 52 aged 75 and over.
Religious beliefs held by the Clients during the year were as follows: 664 Christian; 92 Muslim; 6 Jewish; 4 Sikh; 18 Hindu; 4 Buddhist. A further 369 women had no religious beliefs, and 140 declined to answer.
Of the 1,297 women SLDAS supported during the year: 927 clients identified as heterosexual; 12 bisexual; 1 Asexual; 242 Gay/lesbian; 1 Transgender woman; with 114 preferring not to declare their sexual orientation.
In respect of disability: 651 women advised they had a disability with 646 reporting to not have a disability or learning difficulty.
The outcomes achieved through group work are significant as this is often the first time women experiencing domestic abuse really break their isolation by meeting with others who have experienced similar issues. They gain insight and knowledge about the impacts and effects of domestic abuse on themselves and on their children. They can recognise strength in others before feeling it in themselves. Beneficiaries also learn what their options are and how to put any plans into action with support from experienced staff and trained volunteers. Women-only spaces and gender-aware practices are vital for naming, understanding and overcoming the impact of violence and abuse against women and girls. Group work such as the happy home programme that can be delivered in community languages to make the benefits of groups available despite language barriers is a priority in a city like Liverpool.
Counselling is a major element of available services for women recovering from the impact of abuse. SLDAS offers both person-centred counselling and Cognitive Behavioural Therapy delivered by qualified counsellors who do this as their volunteering at SLDAS. The range of issues women address in counselling include low self-esteem, confusion and inability to focus, emotional support to face court hearings, perpetrators due to leave prison, historic sexual abuse and feeling suicidal. Many come with mental health issues and/or substance issues.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
The Charity's capacity as a service is limited by the number of paid staff supervising trained, experienced volunteers. Fewer staff reduces the number of initial assessments that can be booked in. Initial assessments are essential to take stock of the risks clients are facing at this point in their relationships. Qualified staff carry out the risk assessments and safety planning to mitigate the risks.
ACHIEVEMENTS AND PERFORMANCE
The Trustees met seven times via Zoom, and once in person in the year ended 31 March 2024. Some of the Trustees provide ad hoc administration support and management of the Charity, and involvement in the Financial Planning and Fundraising Committee.
Thanks to funding from Rosa which was secured last financial year, the Charity successfully recruited a Director, who joined in April 2023. As well as strengthening governance and staff supervision, including the updating of policies and procedures during the year, the Director is already making great inroads to increase the profile of the Charity with key stakeholders including prospective funders and partnership opportunities.
FINANCIAL REVIEW
The results for the year and the Charity's financial position at the end of the year are shown in the attached financial statements. Total incoming resources were £200,939 (2023 £176,263) and total outgoing resources were £206,063 (2023 £168,296), with net outgoing resources of £5,124 (2023 net incoming resources £7,967) being net incoming resources of £24,178 (2023 £9,848) on the unrestricted fund and net outgoing resources of £29,302 (2023 £1,881) on the restricted funds. The Charity has designated £11,908 of the net incoming unrestricted funds. The total funds on the Balance Sheet are £100,068 (2023 £105,192) being £44,060 (2023 £31,790) unrestricted general funds, £43,332 (2023 £31,424) designated funds and £12,676 (2023 £41,978) restricted funds.
RESERVES
The Charity is run on a not-for-profit basis, but for prudent management the Board of Trustees would wish to maintain a level of free reserves to establish a sustainable entity and guard against contingencies. The current level of free reserves, (that is, those funds not tied up in fixed assets, designated and restricted funds) is £43,488 (2023 £30,951). The Trustees acknowledge that the ideal level of free reserves would represent three months' running costs including salaries and potential redundancy costs (approximately £50,000). However, maintaining such an ideal level of reserves has never been possible for the Charity, that to date receives mainly restricted funds with limited income streams from which to build a free reserve. This ideal level of free reserves would allow the Charity to sustain itself over a period such as when one funding stream ends before another begins. The Charity continues to fundraise aiming to develop the reserves.
INDEPENDENT EXAMINER
The Independent Examiners, Harvey Guinan (Julie Guinan FCCA) have indicated their willingness to remain in office.
A resolution will be proposed for their re-appointment at the forthcoming Annual General Meeting.
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South Liverpool Domestic Abuse Services
FOR THE YEAR ENDED 31/03/2024
TRUSTEES' REPORT
PLANS FOR THE FUTURE
The Charity's immediate priority continues to be the medium to long-term funding of the Charity and its core costs, in order to retain permanent staff, develop and attract volunteers, and continue to prioritise service delivery. It is hoped that with increased multi-year funding secured, the service can be further extended, including increasing outreach services, and the recruitment of a much needed counsellor.
Several of the trustees and staff also attend a Communications committee, with the aim of enhancing our social media reach and improvement of the Charity website.
The Charity uses pilot projects and development work to initiate innovation and demonstrate value. Following the recent appointment of a director, the Trustees and the Charity are excited to develop and enhance the service, and improve governance and reporting. Since the year in review, the director has already demonstrated value in building on key strategic partnerships and has embedded onto strategic boards such as; MARAC steering forum, Liverpool Domestic Abuse Partnership board and Merseyside Domestic Abuse providers forum
The board of Trustees intends to run a new round of recruitment for new Trustees in order to provide future resilience and build on the equity and diversity profile of the board.
APPROVAL
The report was prepared in accordance with the special provisions within Part 15 of the Companies Act 2006.
This report was approved by the Board of Trustees on 20/09/2024 .
Rachel Burgess (Treasurer) fog Trustee
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South Liverpool Domestic Abuse Services
INDEPENDENT EXAMINER'S STATEMENT
FOR THE YEAR ENDED 31/03/2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SOUTH LIVERPOOL DOMESTIC ABUSE SERVICES
I report on the accounts of the company for the year ended 31/03/2024 .
RESPONSIBILITIES AND BASIS OF REPORT
As the Charity's Trustees of the Company (who are also the Directors of the Company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your Charity's accounts as carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINERS STATEMENT
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
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.
................................................... Julie Guinan FCCA, Independent Examiner Date: 20/09/2024 fobs fran
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH 0151 709 7797
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South Liverpool Domestic Abuse Services
Statement of Financial Activities for the year ended 31/03/2024
| Income Income from generated funds Donations Income from Investments Income from charitable activities Total Income Expenses Costs of generating funds Expenditure on Charitable activities Total Expenses Net Income Net movement in funds: Net income for the year Total funds brought forward Net funds carried forward |
Unrestricted funds £ 15,956 683 14,500 31,139 6,961 6,961 24,178 24,178 63,214 87,392 |
Restricted funds £ - - 169,800 169,800 199,102 199,102 (29,302) (29,302) 41,978 12,676 |
2024 Total £ 15,956 683 184,300 200,939 206,063 206,063 (5,124) (5,124) 105,192 100,068 |
2023 Total £ 10,506 243 165,514 |
|---|---|---|---|---|
| 176,263 | ||||
| 168,296 | ||||
| 168,296 | ||||
| 7,967 | ||||
| 7,967 97,225 |
||||
| 105,192 |
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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South Liverpool Domestic Abuse Services
| BALANCE SHEET AT 31/03/2024 | BALANCE SHEET AT 31/03/2024 | ||||
|---|---|---|---|---|---|
| 2024 | 2023 | ||||
| Notes | £ | £ | |||
| FIXED ASSETS | |||||
| Tangible assets | 4 | 572 | 839 | ||
| CURRENT ASSETS | |||||
| Debtors (amounts falling due within one year) | 5 | 100 | 100 | ||
| Cash at bank and in hand | 107,963 | 130,832 | |||
| 108,063 | 130,932 | ||||
| CREDITORS: Amounts falling due within one year | 6 | 8,567 | 26,579 | ||
| NET CURRENT ASSETS | 99,496 | 104,353 | |||
| TOTAL ASSETS LESS CURRENT LIABILITIES | 100,068 | 105,192 | |||
| RESERVES | |||||
| Unrestricted funds | 8 | ||||
| General fund | 44,060 | 31,790 | |||
| Designated funds | 43,332 | 31,424 | |||
| Restricted funds | 9 | 12,676 | 41,978 | ||
| 100,068 | 105,192 |
For the year ending 31/03/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approved by the board of trustees on 20/09/2024 and signed on their
behalf by ............................. Rachel Burgess (Treasurer) fikewpay Trustee
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South Liverpool Domestic Abuse Services
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/03/2024
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
1b. Incoming Resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
1c. Resources Expended
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.
1d. Allocation And Apportionment Of Costs
All costs relate to the single activity of the charitable company and are recognised accordingly.
1e. 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 for particular restricted purposes within the objects of the Charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
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South Liverpool Domestic Abuse Services
1f. Depreciation
Fixed assets are shown at historical cost.
Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:
Fixtures And Fittings straight line 25 %
1g. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
1h. Turnover
Turnover represents the Incoming Resources comprising grants and donations received and receivable, earned income from services and training provided and bank interest. The Charity is not registered for value added tax.
1i. Basis Of Preparing The Accounts
At the time of preparing the accounts, the Trustees have reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Trustees therefore continue to operate the going concern basis of accounting in the preparation of the accounts.
The Trustees are dependent on securing sufficient funds to cover its activities in the foreseeable future. Based upon business plans, current fundraising, a policy of maximising income and minimising costs and the availability of a reserve the Trustees have a reasonable expectation that adequate funds will be available to run the service and on that basis the accounts are prepared on going concern basis. The Trustees have considered a period of at least 12 months from the date that the accounts are approved.
1j. Debtors Policy
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discount due.
1k. Policy For Income Recognition
Items of income are recognised and included in the accounts when all the following are met: (1)The charity has entitlement to the funds; (2) Any performance conditions attached to the income have been met or are fully within the control of the charity; (3) There is sufficient certainty that receipt of the income is considered probable; and (4) The amount can be measured reliably.
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South Liverpool Domestic Abuse Services
1l. Cash At Bank And In Hand Policy
Cash at bank and in hand includes cash and short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1m. Policy For 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 a 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 value amount after allowing for any discount due.
1n. Policy For Financial Instruments
The Charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
2. DIRECTORS AND EMPLOYEES
Particulars of employees (including directors) are shown below:
| Employee costs during the year amounted to: Wages and salaries Social security costs Pension costs During the year there were 5 employees. The Trustees do not receive remuneration. |
2024 £ 130,541 6,738 2,370 139,649 |
2023 £ 83,948 2,346 1,739 |
|---|---|---|
| 88,033 | ||
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South Liverpool Domestic Abuse Services
| 3. PENSION CONTRIBUTIONS Pension contributions 4. TANGIBLE FIXED ASSETS Cost At 01/04/2023 At 31/03/2024 Depreciation At 01/04/2023 For the year At 31/03/2024 Net Book Amounts At 31/03/2024 At 31/03/2023 5. DEBTORS Amounts falling due within one year: Other debtors |
2024 £ 2,370 2,370 Fixtures and Fittings £ 3,817 3,817 2,978 267 3,245 572 839 2024 £ 100 100 |
2023 £ 1,739 |
|---|---|---|
| 1,739 | ||
| Total £ 3,817 |
||
| 3,817 | ||
| 2,978 267 |
||
| 3,245 | ||
| 572 | ||
| 839 | ||
| 2023 £ 100 |
||
| 100 |
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South Liverpool Domestic Abuse Services
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Trade creditors Other creditors |
2024 £ 3,758 4,809 8,567 |
2023 £ 21,975 4,604 |
|---|---|---|
| 26,579 |
7. LIMITED BY GUARANTEE
The company is limited by guarantee and does not have a share capital. Each member gives a guarantee to contribute a sum not exceeding £1, to the company should it be wound up. At 31/03/2024 there were 5 members.
8. UNRESTRICTED FUNDS
| General fund Designated Beneficiary Fund Continuity and Development Fund |
Brought forward £ 31,790 2,261 29,163 63,214 |
Incoming resources £ 31,139 - - 31,139 |
Outgoing resources £ (6,961) - - (6,961) |
Transfers £ (11,908) 400 11,508 - |
Carried forward £ 44,060 2,661 40,671 |
|---|---|---|---|---|---|
| 87,392 |
Designated Beneficiary Fund
Donations for supporting our beneficiaries.
Continuity and Development Fund
Funds designated from unrestricted general funds to ensure the continuity and development of services and activities for beneficiaries during transitional funding periods.
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South Liverpool Domestic Abuse Services
9. RESTRICTED FUNDS
| Police and Crime Commissioner Ministry of Justice Fund Holt Resilience ROSA Fund Liverpool City Council Community Resource Grant City Safe Women's Aid National Lottery Cost of Living Fund Ellie Trust P H Holt Foundation GP Film Project |
Brought forward £ - 3,945 24,485 - - 877 - 9,215 456 3,000 41,978 |
Incoming resources £ 50,000 - - 5,000 29,800 - 75,000 - 10,000 - 169,800 |
Outgoing resources £ (50,000) (3,945) (24,485) (5,000) (29,800) (877) (75,000) (9,215) (780) - (199,102) |
Transfers £ - - - - - - - - - - - |
Carried forward £ - - - - - - - - 9,676 3,000 |
|---|---|---|---|---|---|
| 12,676 |
Police and Crime Commissioner Ministry of Justice Fund
Funds for working with women who have experienced domestic abuse.
Holt Resilience
Funding for outreach services.
ROSA Fund
Funds for provision to overcome barriers for women seeking support who have experienced domestic abuse.
Liverpool City Council Community Resource Grant
Funds to support volunteer training and work experience.
City Safe
Funds for specialist support services for women and children who have experienced domestic abuse.
Women's Aid
Funds to strengthen the organisation and the staff team while working towards the WA Quality Standard.
National Lottery Cost of Living Fund
Funds for supporting women who have experienced domestic abuse and suffered from the impact of raised cost of living.
Ellie Trust
Funding for a Projects and Engagement Worker to develop domestic abuse awareness and delivery of outreach support.
P H Holt Foundation
Funds for volunteer training and work experience supporting women who have experienced domestic abuse.
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South Liverpool Domestic Abuse Services
GP Film Project
Funds for film project of domestic abuse awareness targeted for practitioners and professionals.
10. RELATED PARTY TRANSACTIONS
During the year, four Trustees were reimbursed for travel and subsistence expenses of £719, one was reimbursed for training fees of £248, and one was reimbursed for software, postage and other sundry costs of £48.
11. INCOMING RESOURCES ANALYSIS
| Miscellaneous and Other Unrestricted Income Bank Interest Receivable Liverpool City Council - Community Resource Grant and Mental Health Fund ROSA Fund National Lottery Cost of Living Fund Police and Crime Commissioner Community Foundation Merseyside City Safe P H Holt Foundation CAF Online Donations |
2024 18,588 683 5,000 - 75,000 50,000 7,000 29,800 10,000 4,868 200,939 |
2023 9,668 243 59,218 24,996 - 50,000 - 29,800 - 2,338 176,263 |
|---|---|---|
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South Liverpool Domestic Abuse Services
12. NET ASSETS BY FUND
| Tangible Assets Net Current Assets |
Unrestricted Funds 572 86,820 87,392 |
Restricted Funds - 12,676 12,676 |
Total Funds 572 99,496 100,068 |
|---|---|---|---|
13. RESOURCES EXPENDED
The direct costs include beneficiary and volunteer costs and all costs directly associated with providing training including accredited volunteer training, self-esteem and creative course therapy, anger management, well-being and women's health education, survivors' facilitated groups, staff training and development and recruitment costs.
Running costs included in support costs comprise accounts, insurance, membership, internet fees, photocopying, stationery publicity and telephone costs.
| Basis of allocation Costs directly allocated to Activities Beneficiary costs Direct Staffing costs Direct Volunteer Costs Direct Equipment Resources Direct Pension Costs Direct Professional Fees Direct Staff Expenses, Sessional Workers, Training and Consultancy Direct Support costs allocated to activities Finance Costs Transactions Administration Costs Usage Running Costs Usage Premises Area/usage |
Support Services 2,527 137,279 5,394 6,680 2,370 2,425 17,229 11 6,470 2,306 21,212 203,903 |
Governance - - - - - 2,160 - - - - - 2,160 |
Total 2024 2,527 137,279 5,394 6,680 2,370 4,585 17,229 11 6,470 2,306 21,212 206,063 |
Total 2023 2,223 86,294 6,242 3,251 1,739 4,660 16,647 63 6,572 2,096 38,509 168,296 |
|---|---|---|---|---|
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South Liverpool Domestic Abuse Services
14. COMPANY STATUS
The Company is a registered charity and a company limited by guarantee. No taxation has been provided due to the company's charitable status.
Corporation 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.
South Liverpool Domestic Abuse Services company number: 3568979 is a private company limited by guarantee and incorporated in England and Wales. Its registered office is Bridge Chapel Centre, Heath Road, Liverpool, Merseyside L19 4XR.
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