OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-03-31-accounts

ANNUAL REPORT 2023/2024 dias on your side

DIAS Domestic Violence Centre

The Board of Trustees presents its report and audited financial statements for the year ended 31 March 2024.

Reference and Administrative Information

Charity Name: DIAS Domestic Violence Centre

Charity registration number: 1073769

Company registration number: 03548114

Registered Office and operational address: 38 Rodney House, King Street, Wigan, Greater Manchester, WN1 1BT

Structure, governance and management

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Board of Trustees

Timothy Smith - Chair Martin Preston - Vice Chair Eunice Smethurst Susan Gambles Elaine Tyrrell Gemma Braithwaite (following resignation as CO)

Chief Officer

Gemma Braithwaite (resigned 18/08/2023) Jane Martin (18/08/2023 onwards)

Our aims and objectives

Our charity's purposes as set out in the objects contained in the company's memorandum of association are to;

Promote for the public benefit, the provision of services directed towards the prevention of domestic abuse and the relief and support of persons who are in danger of suffering such abuse, to advance the education of the voluntary and statutory agencies and the public in all aspects of domestic abuse, it's causes and prevention.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of our activities and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

The focus of our work

Our main objectives for the year continued to be to seek to alleviate the suffering experienced by anyone affected by domestic abuse and violence and to raise awareness within the community to promote early intervention, prevention and resilience building. The strategies we used to meet these objectives included:

How our activities deliver public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Our main activities and who we try to help are described below. All our charitable activities focus on providing advice and support to anyone affected by domestic abuse to reduce the risk of harm and promote recovery from their experiences and are undertaken to further our charitable purposes for the public benefit.

Local context

In the 12 months ending March 2024 -

The most prevalent areas for domestic abuse are in some of the more deprived areas in the Wigan Borough, however it is acknowledged that the rate may be higher in the more affluent areas but this is underreported.

Our monitoring suggests those that we provided support to broadly reflect these statistics.

Who used and benefited from our services?

During the financial year we assisted 873 new clients who were directly impacted by domestic abuse, which again, increased on the previous year. We supported 2416 clients overall, either via our helpline or through face to face support sessions. In line with our objectives and funding all service users resided within the Wigan and Leigh Borough.

Our helpline received 6761 calls during the reporting period, which is a slight decrease on the previous year when we received just over 7100 calls. This is likely attributed to the multi-agency work that we have completed as part of the Community Safety Partnership, for the past 4 years starting to have a plateau effect. Callers ranged from direct victims of abuse, concerned family/friends and professionals.

The usual main areas of charitable activity are the provision of drop ins, community outreach, helpline, counselling, group support programmes, healthy relationship sessions for children and young people and training and awareness sessions.

Statistics at a glance dias on your side t￿]N￿￿[L tkÉpotk APRIL 2023 MARCH 2024 HELPLINE CALLS NEW CLIENTS EXSISTING CLIENTS SUPPORTED, GMP REFERRALS GROUP PROGRAMME SESSIONS NUMBER OF CHILDREN SUPPORTED DROP IN'S OVERALL SUPPORT HOURS COUNSELLING SESSIONS DIAS

What our clients have to say about our service v•ry•n• h•r• hov• b••n ao w•lcomlThg and pproachabl I'v• b•• mad• to f••1 • pavt of •m•ihing and n•• aloTr•. l•,• b••n •y• op•n•no •nd •• h•lpful In r•cogni•ln•r th• •i8n• •{ a6¥••• I'ffl •0 •0 gra••lul lor •¥•ryihlno you hov• don• l•r m•. r•ally d• ow• th1• ••rvl•• wh•r• l am lfv my Ill• at •h• mom•n•. DIAS I• my •al• plo¢• wh•r• I l•• abl• to lak• dowfv my 9uard• and b• op•n obout Inv•lu•bl•. Ab••lu••ly brllliotht. l•• nlo• •0 to lallK •• •om•on• Th• a••u•lly want• •• Il•t•n and •or••. l•• •• old wh•n y•¥'r• o•l•• •h¢•¥o rd•n you o¥wfi l•rnlly Irl•nd• •• o•ad to IbO¥• C•mlng •• thla ••rvl•• m•d• • m•••lv• dlll•r•no•. Hawlng th• upporl ih•r• r•ally mod dlfl•r•no• a• I wa• at my l•w••• p•ln•. Ju•t havlno ••m••n• •• v•aoh out lo mad• m• l••1 •• b••t•r. You oan't alwoy• lalk io laffllly b•¢au•• ol oplnlon• and f•ar ol •v•ryihing. I l••lln• Ilk• I IVII• OOiAo Mad b•loff• l •pok• •• y•¥. r•aoh out • y•u h•lp•d m• •• rnu•h. I l••1 I now hav• all th• t•ol• n•w t• l••k al••r m• and put m• Ilr•• and ••n•lnu• •• mo¥• lovward. Hoving •yppor• frorn •hl• ••rvi¢• a• ¢hang•d my lif• •• ffluch for with •uppor• I hav• b••n abl• to r•build not only my ov*n lif• l•0 •upport my childr•n. I now 6•li•v• thot my lif• can b• po•itiv• and l am •• appr•elatlv• of th1•. wa• •0 n•rvou• about ¢omln nd I'd b••n putting It off for • whil• but I'm •0 glad i •v•n•ually dld. I l•lt •af• Judo•d. I f•lt Ilk• a hug• w•ight had b••n lift•d wh•n walklng out ol th• door.

Income and funding

We continue to deliver community domestic abuse services on behalf of Wigan Council, the contract is delivered in partnership with another local charity and includes drop ins, community outreach, helpline, healthy relationship sessions in schools, group recovery programmes, adult counselling and training and awareness programmes. Our first contract began on 1st October 2020 and was renewed annually for 3 years. Our second contract began October 2023 and will renew annually for a further 3 years. We have also continued to receive some uplift funding to support the increased demand for medium risk cases.

We have continued to deliver children's counselling and therapy sessions as a subcontractor of Child Action North West (CANW), who deliver the Lancashire County Council early help and wellbeing contract. Siemens= a GouncilSOON

Thank you to Wigan Soroptimists for their generous donations and continuous support of our work.

Additionally, thank you to all that have made personal donations to our charity throughout the past 12 months.

A further acknowledgement of thanks to the following, for their kind donations/support:

Create Print.

Daffodils Dreams.

Kier Group PLC.

Just Digital (Just Internet)

Storehouse Project.

Reserves policy

Our reserves policy is reviewed annually in line with Charity Commission Guidance. Our target is with the intention of covering the necessary costs of dissolution and to provide the necessary funds to continue to offer our support and counselling services should some funding sources not be retained, whilst new sources are secured. The increase in our Reserves is deemed prudent and necessary as we continue to be in a period of national financial uncertainty.

Note from the Board of Trustees

The Board of Trustees would like to thank staff, funders, stakeholders and donors for their support during the financial year.

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

REGISTERED COMPANY NUMBER: 03548114 (England and Wales) REGISTERED CHARITY NUMBER: 1073769

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

DIAS - DOMESTIC VIOLENCE CENTRE

Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 15

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

Our charity's purposes as set out in the objects contained in the company's memorandum of association are to;

Promote for the public benefit, the provision of services directed towards the prevention of domestic abuse and the relief and support of persons who are in danger of suffering such abuse, to advance the education of the voluntary and statutory agencies and the public in all aspects of domestic abuse, it's causes and prevention.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of our activities and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aims, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

Significant activities - The focus of our work

Our main objectives for the year continued to be to seek to alleviate the suffering experienced by anyone affected by domestic abuse and violence and to raise awareness within the community to promote early intervention, prevention and resilience building. The strategies we used to meet these objectives included:

How our activities deliver public benefit

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Our main activities and who we try to help are described below. All our charitable activities focus on providing advice and support to anyone affected by domestic abuse to reduce the risk of harm and promote recovery from their experiences and are undertaken to further our charitable purposes for the public benefit.

Page 1

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE Charitable activities - Local context

In the 12 months ending March 2024:

The most prevalent areas for domestic abuse are in some of the more deprived areas in the Wigan Borough, however it is acknowledged that the rate may be higher in the more affluent areas but this is underreported.

Our monitoring suggests those that we provided support to broadly reflect these statistics.

Page 2

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

ACHIEVEMENT AND PERFORMANCE

Who used and benefited from our services?

During the financial year we assisted 873 new clients who were directly impacted by domestic abuse, which again, increased on the previous year. We supported 2416 clients overall, either via our helpline or through face to face support sessions. In line with our objectives and funding all service users resided within the Wigan and Leigh Borough.

Our helpline received 6761 calls during the reporting period, which is a slight decrease on the previous year when we received just over 7100 calls. This is likely attributed to the multi-agency work that we have completed as part of the Community Safety Partnership, for the past 4 years starting to have a plateau effect. Callers ranged from direct victims of abuse, concerned family/friends and professionals.

The usual main areas of charitable activity are the provision of drop ins, community outreach, helpline, counselling, group support programmes, healthy relationship sessions for children and young people and training and awareness sessions.

Statistics at a glance

HELPLINE CALLS - 6,761 GMP REFERRALS - 2,228 DROP IN'S - 846 NEW CLIENTS -873 GROUP PROGRAMME SESSIONS - 168 OVERALL SUPPORT HOURS -4,754 EXISTING CLIENTS SUPPORTED - 2,416 NUMBER OF CHILDREN SUPPORTED - 12,684 COUNSELLING SESSIONS - 2,604

What our clients have to say about our service

"Everyone here have been so welcoming and approachable. I've been made to feel part of something and not alone. It's been eye opening and so helpful in recognising the signs of abuse."

"I'm so, so grateful for everything you have done for me. I really do owe this service where I am in my life at the moment DIAS is my safe place where I feel able to take down my guards and be open about my feelings. This is invaluable."

"Absolutely brilliant. It's nice to talk to someone who actually wants to listen and cares. It's so hard when you're going through stuff, because you don't want to burden your own family and friends so was good to have someone to talk to about everything. I was feeling like I was going mad before I spoke to you."

"Coming to this service made a massive difference, having the support there really made a difference as I was at my lowest point. Just having someone to reach out to made me feel so much better. You can't always talk to family because of opinions and fear of upsetting them so to be able to reach out to you, helped me so much. I feel I now have all the tools now to look after me and put me first and continue to move forward."

"Having support from this service has changed my life so much for the better. I felt broken when I first accessed the service and with support I have been able to rebuild not only my own life but also support my children. I now believe that my life can be positive, and I am so appreciative of this."

"I was so nervous about coming, and I had been putting it off for a while, but I'm so glad I eventually did. I felt safe here, felt listened to and not judged, I felt like a huge weight been lifted when walking out of the door."

Page 3

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

FINANCIAL REVIEW

Principal funding sources

We continue to deliver community domestic abuse services on behalf of Wigan Council, the contract is delivered in partnership with another local charity and includes drop ins, community outreach, helpline, healthy relationship sessions in schools, group recovery programmes, adult counselling and training and awareness programmes. Our first contract began on 1st October 2020 and was renewed annually for 3 years. Our second contract began October 2023 and will renew annually for a further 3 years. We have also continued to receive some uplift funding to support the increased demand for medium risk cases.

We have continued to deliver children's counselling and therapy sessions as a subcontractor of Child Action North West (CANW), who deliver the Lancashire County Council early help and wellbeing contract.

Thank you to Wigan Soroptimists for their generous donations and continuous support of our work.

Additionally, thank you to all that have made personal donations to our charity throughout the past 12 months.

A further acknowledgement of thanks to the following, for their kind donations/support:

Create Print

Daffodils Dreams

Kier Group PLC

Just Digital (Just Internet)

Storehouse Project

Reserves policy

Our reserves policy is reviewed annually in line with Charity Commission Guidance. Our target is with the intention of covering the necessary costs of dissolution and to provide the necessary funds to continue to offer our support and counselling services should some funding sources not be retained, whilst new sources are secured. The increase in our Reserves is deemed prudent and necessary as we continue to be in a period of national financial uncertainty.

Note from the Board of Trustees

The Board of Trustees would like to thank staff, funders, stakeholders and donors for their support during the financial year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03548114 (England and Wales)

Registered Charity number

1073769

Registered office

Suite 38 2nd Floor Rodney House King St Wigan Lancashire WN1 1BT

Page 4

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

REPORT OF THE TRUSTEES for the Year Ended 31 March 2024

Trustees

T J Smith Company Director M J Preston Charity Worker Mrs E Smethurst Councillor Ms S Gambles Elected Member Mrs E Tyrrell Deputy Registrar G Braithwaite (appointed 11/4/2024)

Independent Examiner

Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Adviser to the Board of Trustees

Andrew Taylor

Chief Officer

Gemma Braithwaite (resigned 18/08/2023) Jane Martin (18/08/2023 onwards)

11 December 2024 | 21:07 GMT Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ T J Smith - Trustee

Page 5

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF DIAS - DOMESTIC VIOLENCE CENTRE

Independent examiner's report to the trustees of Dias - Domestic Violence Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors 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 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 examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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

  3. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.

Louise Webster BSc BFP ACA

The Institute of Chartered Accountants in England and Wales

Fairhurst Accountants Ltd Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Date: .............................................

Page 6

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2024

2024
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
9,326
Charitable activities
4
Mainstream activities
486,605
Other
-
Investment income
3
1,166
Total
497,097
EXPENDITURE ON
Charitable activities
5
Mainstream activities
487,179
NET INCOME/(EXPENDITURE)
9,918
RECONCILIATION OF FUNDS
Total funds brought forward
273,775
TOTAL FUNDS CARRIED FORWARD
283,693
2023
Total
funds
£
33,602
468,087
72
131
501,892
512,412
(10,520)
284,295
273,775

The notes form part of these financial statements

Page 7

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE (REGISTERED NUMBER: 03548114)

BALANCE SHEET 31 March 2024

2024 2023
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors 9 38,281 38,306
Cash at bank and in hand 265,584 257,172
303,865 295,478
CREDITORS
Amounts falling due within one year 10 (20,172) (21,703)
NET CURRENT ASSETS 283,693 273,775
TOTAL ASSETS LESS CURRENT
LIABILITIES 283,693 273,775
NET ASSETS 283,693 273,775
FUNDS 11
Unrestricted funds 283,693 273,775
TOTAL FUNDS 283,693 273,775

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 11 December 2024 | 21:07 GMT............................................. and were signed on its behalf by:

............................................. froTn T J Smith - Trustee

The notes form part of these financial statements

Page 8

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

CASH FLOW STATEMENT for the Year Ended 31 March 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by/(used in) operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
2024
£
7,246
7,246
1,166
1,166
8,412
257,172
265,584
2023
£
(2,603)
(2,603)
131
131
(2,472)
259,644
257,172

The notes form part of these financial statements

Page 9

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE CASH FLOW STATEMENT for the Year Ended 31 March 2024

1. RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH FLOW FROM OPERATING ACTIVITIES

OPERATING ACTIVITIES
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Interest received
Decrease in debtors
(Decrease)/increase in creditors
Net cash provided by/(used in) operations
2024
£
9,918
(1,166)
25
(1,531)
7,246
2023
£
(10,520)
(131)
7,084
964
(2,603)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1/4/23 Cash flow At 31/3/24
£ £ £
Net cash
Cash at bank and in hand 257,172 8,412 265,584
257,172 8,412 265,584
Total 257,172 8,412 265,584

The notes form part of these financial statements

Page 10

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used 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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2. DONATIONS AND LEGACIES

Donations
Grants
Donated services and facilities
Grants received, included in the above, are as follows:
Wigan Council
Greater Manchester Combined Authority - Extraordinary Funding for
Domestic Abuse and Sexual ViolenceSupport Services - Ref 31085543
2024
£
6,395
-
2,931
9,326
2024
£
-
-
-
2023
£
15,393
14,000
4,209
33,602
2023
£
6,000
8,000
14,000

continued...

Page 11

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

3. INVESTMENT INCOME

2024
£
Deposit account interest
1,166
4.
INCOME FROM CHARITABLE ACTIVITIES
2024
Activity
£
WC - Medium Risk Funding
Mainstream activities
40,000
CANW - Children's
Counselling
Mainstream activities
46,605
WC - Domestic Violence
Support
Mainstream activities
400,000
Other
Other
-
486,605
5.
CHARITABLE ACTIVITIES COSTS
Support
Direct
costs (see
Costs
note 6)
£
£
Mainstream activities
470,072
17,107
6.
SUPPORT COSTS
Governance
Management
Administration
costs
£
£
£
Mainstream activities
12,904
3,003
1,200
2023
£
131
2023
£
50,054
18,033
400,000
72
468,159
Totals
£
487,179
Totals
£
17,107

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

8. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
2024
£
254,979
15,844
4,667
275,490
2023
£
278,830
19,458
4,732
303,020

continued...

Page 12

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

8. STAFF COSTS - continued

The average monthly number of employees during the year was as follows:

Fundraising
Charitable Activities
Governance
No employees received emoluments in excess of £60,000.
9.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
11.
MOVEMENT IN FUNDS
At 1/4/23
£
Unrestricted funds
General fund
273,775
TOTAL FUNDS
273,775
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
497,097
TOTAL FUNDS
497,097
2024
2023
1
1
9
10
1
1
11
12
2024
2023
£
£
33,333
33,405
4,948
4,901
38,281
38,306
2024
2023
£
£
14,731
14,915
4,241
4,729
-
859
1,200
1,200
20,172
21,703
Net
movement
At
in funds
31/3/24
£
£
9,918
283,693
9,918
283,693
Resources
Movement
expended
in funds
£
£
(487,179)
9,918
(487,179)
9,918

continued...

Page 13

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
At 1/4/22
£
284,295
284,295
Net
movement
in funds
£
(10,520)
(10,520)
At
31/3/23
£
273,775
273,775

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
501,892
501,892
Resources
Movement
expended
in funds
£
£
(512,412)
(10,520)
(512,412)
(10,520)
Resources
Movement
expended
in funds
£
£
(512,412)
(10,520)
(512,412)
(10,520)
(10,520)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
TOTAL FUNDS
At 1/4/22
£
284,295
284,295
Net
movement
in funds
£
(602)
(602)
At
31/3/24
£
283,693
283,693

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
998,989
998,989
Resources
Movement
expended
in funds
£
£
(999,591)
(602)
(999,591)
(602)
Resources
Movement
expended
in funds
£
£
(999,591)
(602)
(999,591)
(602)
(602)

continued...

Page 14

Docusign Envelope ID: 23FC16E8-E380-4865-8105-23A5BA3EEBAF

DIAS - DOMESTIC VIOLENCE CENTRE

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2024

12. RELATED PARTY DISCLOSURES

Mr Tim Smith a trustee of DIAS - Domestic Violence Centre since 2013 is a related party.

The office premises are rented from ALG Investments (Wigan) Ltd (since 1985) of which Mr Tim Smith is a director (since 1995).

An annual rent of £10,587 was paid during the year to 31 March 2024 (£9,515 - 2023), the rent is subject to annual review and is currently approximately £2,931 (£4,209 2023) below market rental value. The market value rent has been recorded as a cost with the discounted amount of £2,931 (£4,209 - 2023) reported in the Statement of Financial Activities as Donated services and facilities.

During the year ALG Investments (Wigan) Ltd recharged £185 (£173 - 2023) to the company for water rates and sewerage charges.

Page 15