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2022-03-31-accounts

ANNUAL REPORT & ACCOUNTS

YEAR ENDED 31 MARCH 2022

REGISTERED COMPANY NUMBER: 3837084 (England and Wales) REGISTERED CHARITY NUMBER: 1078496

WEST MERCIA WOMEN’S AID

CONTENTS OF THE ANNUAL REPORT & ACCOUNTS

YEAR ENDED 31 MARCH 2022

Page
Reference and Administrative Information 1
Chair’s Summary 2 to 3
Report of the Trustees 4 to 16
Report of the Independent Auditors 17 to 19
Statement of Financial Activities 20
Balance Sheet 21
Statement of Cash Flows 22
Notes to the Financial Statements 23 to 34

WEST MERCIA WOMEN’S AID

REFERENCE AND ADMINISTRATIVE INFORMATION

YEAR ENDED 31 MARCH 2022

Trustees N Griffiths (Chair)
V Barraclough
C Chima-Okereke
C Dover
R Dugdale
S Gorbing
R Neilson
L Pedrick
H Smith
A Dover
J Sawyer
C De Groot
C Hadley
J Sawyer
K Welsh
Key management personnel S Coleman (Chief Executive Officer)
T Ashton-Jones
H Richardson
J Midgley
C Ovel
C Panniers(resigned 22/12/21)
S Hanne(resigned 16/09/21)
B Creek(appointed 18/10/21, resigned 4/03/22)
J Smith(appointed 20/09/21, resigned 15/02/22)
O Kovacs(appointed 11/02/22)
L Peplow
R Twydell(contract ended 31/03/22)
Registered office Berrows Business Centre
Bath Street
Hereford
HR1 2HE
Registered charity number 1078496
Auditors Haines Watts Birmingham LLP
5-6 Greenfield Crescent
Edgbaston
Birmingham
B15 3BE
Bankers Unity Trust Bank plc
Nine Brindley Place
Birmingham
B1 2HB

[1]

WEST MERCIA WOMEN’S AID

CHAIR’S SUMMARY

YEAR ENDED 31 MARCH 2022

It is with much sadness that I write my final Chair’s introduction for our annual report 2021/22. My 9-year tenure with West Mercia Women’s Aid is nearing its end and in the spirit of good governance, I shall be retiring in November 2022. I have been tremendously proud to have been a part of this wonderful organisation; first as a trustee and then chairing the Governance and Risk Committee and latterly as its Chair. I have seen first-hand the sheer hard work and dedication of all the staff, volunteers and my fellow trustees in the face of what continues to be challenging times in terms of funding; but also the never-ending presence of domestic abuse and the devastating impact it has on the lives of all affected by it.

The past twelve months have seen us continue to deliver our services against the backdrop of the pandemic and many challenges remained. The health of staff and clients was a priority. We are grateful to our partners in our local authorities and the health service for their help and support in terms of advice, and of access to tests and vaccinations. I would like to personally thank our staff for continuing to deliver during a time of challenge and uncertainty.

Hybrid working is now the norm for all those staff whose role does not involve the management of our refuge accommodation. As a consequence, we have made savings in office rent and overheads. We hope that the time saved in terms of commuting to work means that our staff can have a better work-life balance.

In April 2021, the Domestic Abuse Act was finally passed. This saw additional funding for local authorities with a strong focus on safe accommodation. Local authorities in West Mercia all undertook needs assessments as required and WMWA was called upon to contribute to each of these from our own data sets. There was the creation of Domestic Abuse Partnership Boards in each local authority creating new opportunities for the views of survivor-led specialist organisations like WMWA to have a voice where strategies are designed to address domestic abuse.

The Domestic Abuse Act enshrined in legislation a gender-neutral definition of domestic abuse. Yet paradoxically 2021 was marked as a year when violence and abuse against women and girls was front and centre in the news – if only temporarily. The murders of Sarah Everard, Sabina Nessa, and sisters Bibaa Henry and Nicole Smallman shone a light on the issue and offered a brief opportunity to remind an outraged public that in 2020 some 110 women were killed by men in the UK – and this was not an atypical year. Of these, only 9 women were killed by a man who was not known to them (a ‘stranger’). 57 were killed by current or former partners. These murders also prompted the question – ‘what are men doing about violence against women?’ There was a challenge to the common assumption that it was for women to make sure that they kept themselves safe – rather than for men to own the responsibility for male violence and victimisation. A year on, and the headlines have changed but that question remains.

In the meantime, in 2022 we at West Mercia Women’s Aid marked the 40th anniversary of the ‘women’s aid’ movement in West Mercia. As in so many places across the country, it was a group of women who could no longer tolerate the injustice of domestic abuse – from their own experience, or that of their sisters, mothers, friends and neighbours – who challenged local public services to recognise the issue and do something about it. Services have come a long way over those 40 years and much has changed yet sadly, demand for help has not.

[2]

WEST MERCIA WOMEN’S AID

CHAIR’S SUMMARY

YEAR ENDED 31 MARCH 2022

But the reality is that domestic abuse still blights the lives of far too many women and children across the world, in this country – and here in West Mercia. And the voice of those who would – by the very nature of that abuse – be isolated, hidden from view, silenced – must still be heard. Our work continues and I will be ever watching the tireless efforts made by our dedicated staff albeit soon from the side lines. Finally, I would like to thank our Chief Executive, Sue Coleman, for her effortless leadership and devotion to our work and for her personal support and friendship to me throughout my time with WMWA; and to also wish our new Chair, Clair de Groot, every success in her new role in which I know she will excel. Thanks also to our Vice-Chair, Sue Gorbing who is also retiring having reached her 9-year term of office. Sue will be leaving her role in the very capable hands of Vivian Barraclough.

Nikki Griffiths Chair of Trustees

[3]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

The trustees, who are also directors of the charity for the purposes of the Companies Act, present their annual report and the financial statements for the year ended 31 March 2022. In preparing the annual report and financial statements of the charity the trustees have adopted the requirements of the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effected 1 January 2019. The financial statements also comply with the Charities Act 2011 and the Companies Act 2006.

Structure, governance and management

The charity is constituted as a company limited by guarantee, and is therefore governed by the articles of association.

The trustees/directors shown below have held office during the period and up to the date of signing this report.

N Griffiths (Chair) V Barraclough C Chima-Okereke C Dover R Dugdale S Gorbing C Humphreys (resigned 30/11/2021) R Neilson L Pedrick J Jones (resigned 08/05/2022) H Smith A Dover J Sawyer (appointed 31/03/2022) C De Groot (appointed 31/03/2022) C Hadley (appointed 31/03/2022) J Sawyer (appointed 31/03/2022) K Welsh (appointed 20/07/2022)

Trustees are appointed in accordance with West Mercia Women’s Aid (WMWA) ‘Trustees and Board Handbook’, which includes procedure for elections and co-options. Responses to advertisements for trustees and/or individual expressions of interest are forwarded to the Clerk to the Board, who sends the applicant information about the organisation and an application form. Two references are taken on applicants together with a DBS check. Applicants are interviewed by two Trustees and assessed against the Trustee role description. The applicant also attends the next board meeting as an observer. The Board of trustees makes a decision at the end of its Board meeting. Induction for new trustees takes place over the first 12 months following their appointment. There is a full induction and training programme for new trustees.

The board of trustees governs the charity and aims for 14 members. The board meets quarterly and is quorate with 3 members. Committee meetings also take place quarterly, covering employment, governance & risk, finance and health and safety. Committees are working groups and relevant staff are invited to attend. Day to day responsibility for running the charity is executed by a team of paid staff, led by the Chief Executive. The Chief Executive has delegated authority, approved by the trustees and detailed in the ‘Financial Controls, Risk Assessment and Business Planning’ policy, for operational matters including finance, employment and service delivery activities.

[4]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Structure, governance and management ( continued )

The Board of Trustees has adopted the Good Governance Code and is working toward meeting all standards. WMWA evaluates is board performance every three years by conducting a Board Performance Survey and holding a trustee only session after every board meeting for trustees to discuss its performance and effectiveness.

WMWA maintains a Risk Register which is reviewed every 6 months at its governance and risk committee and yearly by the full Board of Trustees. WMWA also conducts a ‘deep dive’ review of the identified risks. Risks are scored against likelihood and impact.

In relation to financial management, WMWA trustees believe that maintaining reserves at a sufficient level to ensure business continuation and delivery of current services, combined with an annual review of the potential sources of funding and the controls over the key financial systems will provide sufficient reserves in the event of adverse conditions.

WMWA is an autonomous member of the Women's Aid Federation of England (WAFE), the national domestic abuse charity that supports the England-wide network of over 500 local projects. WAFE has a campaigning role, providing an 'expert view' to government on laws, policy and practice affecting abused women and children. It provides vital briefings, information, training and resources to its members, but has no impact on governance or operating policies, including those of WMWA.

Staff & Trustee Remuneration

Remuneration is the compensation an individual receives in exchange for work or services performed. Typically, this consists of monetary rewards in the form of a wage or salary.

WMWA trustees are volunteers and do not receive any remuneration or receive any other benefits from employment with the charity or a related entity. Expenses incurred in fulfilling their duties are not deemed remuneration and are fully reimbursed by the charity.

WMWA Trustees acknowledge that the proper functioning of the charity requires a variety of staffed roles. It is the trustees’ intention that all remuneration levels are set fairly across all roles and that pay thresholds for each post are set after researching posts with similar requirements within the public and third sector. The remuneration of staff will be reviewed annually by the Board of Trustees.

All staff members, regardless of their position within the organisation, receive the same percentage of employer’s pension contribution.

[5]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Objectives and Activities

WMWA adopted new articles of association which were approved on the 12th November 2019. The new articles of association brought the charity into line with the provisions of the Companies Act 2006, and expanded the charity’s objects to reflect its current operational activity. The objects and principal activity are:

Public Benefit

The Trustees confirm that they have had regard to the Charity Commission’s guidance on public benefit, and that its significant activities described below, undertaken to further the organisation’s charitable purpose, contribute to the public benefit.

WMWA aims to work strategically with other agencies in order to:

WMWA strives to provide comprehensive services to women and children affected by domestic abuse throughout the counties of Herefordshire, Worcestershire, Gloucestershire and Shropshire in order to meet their immediate needs and empower them towards a safer future.

WMWA aims to review and, when necessary, update and revise systems, structures and policies, in order to support the delivery of high quality and sustainable services, both preventative and responsive.

[6]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Achievements and Performance Introduction by CEO

This year has brought with it both challenges and opportunities, with the continued impact of the COVID19 pandemic and the passing of the Domestic Abuse Act being the two most significant events with a direct impact on WMWA as an organisation. The effects of both have been profound in terms of need and demand for our services, and in the passing of the first ever piece of legislation that seeks to define what those services should provide. It is fair to say that the full implications of both for the way in which support is provided for those with experience of domestic abuse, will shape the way that WMWA works for some time to come.

Sue Coleman Chief Executive Officer

ACHIEVEMENTS IN 2021/22, IN LINE WITH THE PRIORITIES IN THE WMWA STRATEGIC PLAN 2019 - 2024.

Securing the Sustainability of West Mercia Women’s Aid

In 2021/22 we continued to maximise all appropriate opportunities to increase the resources available to WMWA during the year. This was necessary to meet the continued challenges presented by the COVID19 pandemic, and to enhance our service offer and further develop to better meet the needs of those experiencing / recovering from domestic abuse.

To enhance our capacity to deliver domestic abuse services, WMWA prioritised the following: Successfully secured further funding for developmental projects from a range of sources to reduce overreliance on local public sector contracts to meet the costs of delivering services.

Continued to re-direct energy and financial resources to enable us to deliver effective services whilst working remotely during pandemic restrictions, and subsequently down-sizing our office accommodation on a permanent basis by introducing hybrid working for a majority of staff. This has generated financial efficiencies for WMWA, whilst also making better use of staff time and resources with the reduction in travelling.

Reviewing and expanding our business support capacity – including a strong focus on staff recruitment, training and support. This has enabled WMWA to continue to grow in size and to develop a wider range of specialist domestic abuse services.

Secured additional funding enabling us to re-energise the recruitment, induction and training of volunteers to work alongside staff in delivering much-needed support. About 40% of volunteers are themselves survivors, and bring with them their understanding of the impact of domestic abuse, their resilience and optimism, and their many and varied life-skills for sharing with our clients.

[7]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Achievements and Performance (continued)

Sustaining and further developing high quality Domestic Abuse Specialist Services In 2021/22 we:

Worked to ensure a secure future for refuges, and sufficient services to meet local need for support for those that have experienced domestic abuse.

We continued to provide safe refuge accommodation for women and children fleeing domestic abuse, and expanded our satellite accommodation in both Herefordshire and Worcestershire. We provided shelter for a total of 96 women and 176 children.

Opened a further refuge space as an annexe to our main refuge in Wyre Forest. This provided muchneeded additional capacity and made it possible to completely re-furbish the main refuge without losing our ability to accommodate women and children when needed.

Positive outcomes were recorded for 91% of women who used refuge during the period. Service users and practitioners agree that improvement has been achieved in the following outcome areas:

When COVID restrictions made it impossible to convene face-to-face Recovery Pathway groups, we found ways to deliver these online to smaller groups of women in Herefordshire and in Worcestershire (with partners Rooftop Housing Association). We were pleasantly surprised by how positive the participants were about this approach, and have continued to offer online groups as part of a more flexible offer even when social contact is no longer restricted.

Further developed the capacity of WMWA to work effectively with those whose needs are multiple and complex.

Maintained our strong working arrangements with the NHS through continued – virtual and face-to-face – engagement with staff in hospitals across the region.

Enhanced our services in Worcestershire with the development of therapeutic support for adults and children. This initiative was made possible by the provision of placement opportunities for experienced and skilled counselling students in the latter part of their specialist training, and women living in refuge and safe satellite accommodation were able to access 1:1 counselling for the first time.

Continued to work closely with colleagues providing services for those who need support with substance misuse, or whose mental health is poor – even when COVID restrictions made face-to-face delivery and planning extremely challenging.

[8]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Achievements and Performance (continued)

Strengthened the focus on meeting the needs of diverse and vulnerable groups and communities Appointed specialist IDVAs and community-based staff to work pro-actively in engaging with those whose communities are under-represented in the profile of WMWA clients. Listening and learning about how best to promote inclusion in our services.

Prioritised the availability and quality of our 24/7 Helpline, and of Live Chat on our website – for those who could not safely talk on the telephone.

Continued to provide safe refuge accommodation for women with No Recourse to Public Funds – drawing on funding support from West Mercia Police and Crime Commissioner, and working closely with local authority children’s services to ensure that the most vulnerable are able to remain safe. This was particularly important for women fleeing during the pandemic, when those trapped in abusive relationships have felt even more afraid for their safety and that of their children.

Extended our work with men who have been the victim of domestic abuse with the establishment of a project to support victims in Herefordshire, and a dedicated Men’s Domestic Abuse Helpline across the region.

Provided expert support services for high risk victims

Provided support to 978 people assessed at high risk of significant harm or homicide, through the work of the WMWA IDVA Service.

Provided ongoing support to 230 women partners of perpetrators that have been identified for the DRIVE Perpetrator programme in Worcestershire and Herefordshire.

Further developed our work to support those needing protective orders from the Court who are unable to access legal assistance. The numbers of women victims obtaining ‘DIY’ Non-Molestation Orders continues to rise.

Maintained a continuous focus on addressing the impact of domestic abuse upon children and young people

Funding from the Ministry of Justice awarded through the West Mercia Police and Crime Commissioner enabled WMWA to establish a team of IDVAs to work with young people. Building on learning from the work of our Gloucestershire STREET Team, WMWA now provides specific support to young people at risk of harm and/or poor outcomes as a consequence of their experience of living with domestic abuse at home, or because they have been the victim of abuse in their own intimate partner relationships.

Employed children’s specialists to work with those children and young people living with their mothers in refuge and safe satellite accommodation.

Developed therapeutic services for children and young people in Worcestershire, with the inclusion of Play Therapy for young children in both Worcestershire and Herefordshire.

[9]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Achievements and Performance (continued)

Promoted the view that domestic abuse is everyone’s business, through effective partnership working Partnered with West Mercia Rape and Sexual Assault Support Centre (WMRSASC) in delivering of ‘Safer Streets’ – a programme for young people in schools that raises awareness of violence against women, promotes respect and an appropriate understanding of ‘consent’.

Further developed resources for use in a range of settings to raise awareness of domestic abuse and our services. This included a project initiated by a Soroptimist group in Shropshire to equip driving instructors with the information needed to share with clients when in the privacy of a driving lesson.

Supported the development of a strong and diverse cohort of ‘trusted professionals’ through the provision of training and consultancy to partner agencies

Created the role of Training and Participation Officer to develop an offer of training and consultancy to local agencies and businesses. Our training products are informed directly by the experience of survivors and delivery includes input by WMWA front-line practitioners with specific knowledge and expertise.

Worked with Chambers of Commerce in the region to raise awareness amongst employers of domestic abuse, and to offer advice in ways in which they can support their employees.

Developed, tested and shared the learning from outcome-focussed innovation in both preventing and tackling domestic abuse

Continued to use our data dashboard to monitor changes in demand against a timeline of milestones in COVID-19 restriction. This enabled us to see how demand was influenced by the progress of the pandemic and the measures taken to tackle it’s spread.

Developed an internal-facing Continuous Improvement Plan to enable the organisation to focus on improvement in the quality of our services. As a consequence of the innovations driven by the plan, the timeliness for first contact with women referred to WMWA has improved.

Worked in partnership with other violence against women and girls (VAWG) providers and key stakeholder agencies that share WMWA objectives and values

Commissioned counselling support from West Mercia Rape and Sexual Abuse Support Centre (WMRSASC) in Worcestershire and from The CLD Trust in Herefordshire: this made it possible to offer counselling to children, young people and adults to aid their recovery.

Initiated the setting up of Domestic Abuse Partnership meetings (DAPs) with district housing officers in Worcestershire. DAPs meet regularly to agree the work needed to support those who have approached local housing offices for accommodation where they are fleeing domestic abuse: referrals are made to WMWA for specialist support and in turn, the housing needs of those in refuge and WMWA satellite accommodation are reviewed and progressed through direct discussion with the districts.

[10]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Achievements and Performance (continued)

Continued to support WMRSASC in the delivery of The Branch Project, which works with young people in schools to raise awareness of the dangers of Child Sexual Exploitation (CSE). WMWA practitioners have been trained by WMRSASC and work alongside their practitioners to deliver the sessions, and the knowledge gained from this work has enhanced our own understanding of the risks for children who are isolated and vulnerable.

Prevention - educate society and speak out against domestic abuse and violence against women and girls. In 2021/22 we:

Prioritised early intervention and prevention with young people (as highlighted in the national VAWG strategy)

Continued to test out our approach to supporting young people through the work of our STREET team based in Gloucestershire. STREET worked closely with local schools and colleges in both supporting young people who were adversely affected by domestic abuse, and challenging those whose coercive behaviour was the cause for concern. This work has now been re-commissioned for delivery by Victim Support Gloucestershire.

Continued our partnership with the Rural Media Company to produce social marketing resources that raise awareness of domestic abuse and encourage members of the public to report concerns appropriately.

Build the capacity in local communities to challenge domestic abuse and provide support and signposting to those experiencing domestic abuse

Worked closely with Worcester Community Trust (WCT) in the development of improved support for those in temporary accommodation in Worcestershire. WCT’s network of Community Champions was a key strand of this work.

Engaged with almost 100 survivors of domestic abuse in Herefordshire, enabling them to comment upon the local domestic abuse strategy and to share their views on what they feel is needed to tackle domestic abuse at a local level.

Used local and national media – including social media - to raise awareness of the prevalence and impact of domestic abuse, and of the availability of local services

Continued to use our social media platforms to engage with individuals and communities. In November 2021 the recorded ‘reach’ for our Facebook page (that is the number of people who had viewed the content) increased by 228% from that of the previous year – meaning that our posts had been read by 133,056 people. Used the 40th anniversary of West Mercia Women’s Aid in 2022 as an opportunity to raise awareness of our services and of the prevalence and impact of domestic abuse across the region.

[11]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Fundraising

Grants

In 2021/22 the fundraising activities against objectives delivered the following main outcomes:

Local Community

West Mercia Women’s Aid continued to benefit from the generosity of individuals in particular, and businesses in the local community. Our Community Fundraiser had fewer fundraising activities to support, focussing instead on raising the profile of the work of the organisation. We follow the financial procedures for fundraising that are included in our finance policy to monitor fundraising income and ensure it is kept secure. We do not send unsolicited mail to individual members of the public and have received no complaints about fundraising activity on our behalf. We do not formally subscribe to any voluntary fundraising scheme or standards, although we are committed to the promotion of the highest possible standards and professional approach.

Financial Review

WMWA has delivered a net surplus of £171,991 (2021: £125,461). This breaks down to a net surplus of £228,824 (2021: £74,063) on unrestricted funds and a net deficit of £56,833 (2021: net surplus £51,397) on restricted funds.

WMWA has been able to acquire additional funding from the Government through the Police and Crime Commissioner. This has contributed to the further development of the IDVA Service, and to our support for the victim-partners of those perpetrators of abuse who re engaged in behaviour-change programmes such as DRIVE.

[12]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Financial Review (continued)

In addition to the extra funding and donations received, the stronger financial position has also been supported by savings made on staff expenses due to remote working and improved budgetary controls across the business. Hybrid working has made it possible to vacate one office location in order to deliver additional savings that can be directed towards service delivery.

The additional unrestricted funds generated during 2021/22 are in part due to timing of receipt of the funds and the lead in time for mobilising much needed additional support and services. They will however enable WMWA to continue to deliver additional services during 2022/23.

Our organisation strives for and has delivered a much stronger financial position than in previous financial years with an increased level of reserves aligned to the growth of the organisation.

Reserves Policy

A charity’s free reserves are its general unrestricted funds (excluding any element represented by fixed assets) less any funds which have been designated for specific future projects by the Trustees. WMWA has set a target level for its free reserves to be between 3 and 6 months of annual expenditure. The amount held in free reserves at 31 March 2022 was £874,908 which would cover just under 4.4 months of expenditure.

The Trustees consider it appropriate to seek to maintain a level of reserves in line with this policy to help:

Investment Policy

WMWA receives funding throughout the year from a variety of sources and most of the funding is expendable within a twelve-month period. Ease of access to liquid funds is necessary to maintain cash flow and therefore the Board of Trustees does not consider long term investments to be appropriate. Surplus funds are currently placed on deposit in accordance with the Charity Commission’s Guidance on Investment.

[13]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Plans for Future Periods

The Board continue to drive the work of the organisation in line with the priorities in the 2019 – 24 Strategic Plan, whilst responding to challenges and opportunities which could not have been anticipated when it was approved. The COVID pandemic and the Domestic Abuse Act 2021 have both had a substantial and lasting impact on both our service users and our organisation, and WMWA works hard to maintain the agility needed to be able to respond to change.

During the forthcoming year the Board intends to:

Going concern

During the 2021/22 financial year and the duration of the preparation of these financial statements, the organisation, alongside the rest of the UK, has been assessing the impact of the Covid-19 pandemic and considering the implications for the longer term.

Despite the impact of the pandemic, after making enquiries, the Trustees have a reasonable expectation that the charitable company has adequate resources to continue its operational activities for the foreseeable future, being a period of twelve months after the date on which the report and financial statements were signed. For this reason, it continues to adopt the going concern basis in the financial statements.

[14]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Directors and Trustees

All the directors of the company are also trustees of the charity, and there are no other trustees.

Trustees Responsibilities

The trustees (who are also directors of West Mercia Women’s Aid for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards.

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company, and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to the auditors

In so far as the trustees are aware:

[15]

WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2022

Auditors

The auditors, Haines Watts Birmingham LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

This report was approved by the board of trustees on 27 September 2022 and signed on its behalf by:

Nikki Griffiths Chair of Trustees

Carol Dover Finance Director and Trustee

[16]

WEST MERCIA WOMEN’S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2022

Opinion

We have audited the financial statements of West Mercia Women’s Aid (the 'charitable company') for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

[17]

WEST MERCIA WOMEN’S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2022

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

[18]

WEST MERCIA WOMEN’S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2022

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We obtained an understanding of the legal and regulatory framework applicable to both the charitable company itself and the sector in which it operates. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the trustees and other management. The most significant were identified as the Companies Act 2006, the Charities Act 2011 and the Charities SORP (FRS102).

We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included:

Whilst our audit did not identify any significant matters relating to the detection of irregularities including fraud, and despite the audit being planned and conducted in accordance with ISAs (UK), there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity would likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Nichola Venables (Senior Statutory Auditor) for and on behalf of Haines Watts Birmingham LLP 5-6 Greenfield Crescent Edgbaston Birmingham B15 3BE

05 October 2022

[19]

WEST MERCIA WOMEN'S AID

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2022

Note
INCOME FROM
Donations and legacies
2
Charitable activities
3
Trading activities
4
Investments
5
TOTAL INCOME
EXPENDITURE ON
Raising funds
6
Charitable activities
- Refuge, support and advisory
7
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
FUNDS BROUGHT FORWARD
20
FUNDS CARRIED FORWARD
20		 Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
150,904
-
150,904
2,340,551
81,110
2,421,661
-
-
-
216
-
216
2,491,671
81,110
2,572,781
225
-
225
2,262,622
137,943
2,400,565
2,262,847
137,943
2,400,790
228,824
(56,833)
171,991
-
-
-
228,824
(56,833)
171,991
743,009
64,345
807,354
971,833
7,512
979,345		 Total
2021
£
66,270
2,175,125
-
356
2,241,751
226
2,116,064
2,116,290
125,461
-
125,461
681,893
807,354

Continuing operations

All income and expenditure has arisen from continuing activities.

The notes on pages 23 to 34 form part of these financial statements

[20]

WEST MERCIA WOMEN'S AID

BALANCE SHEET

YEAR ENDED 31 MARCH 2022

Note
FIXED ASSETS
Tangible fixed assets
15
CURRENT ASSETS
Debtors
16
Bank and cash
17
CURRENT LIABILITIES
Creditors
18
NET CURRENT ASSETS
FUNDS
Unrestricted funds
20
Restricted funds
20 & 21
TOTAL ASSETS LESS CURRENT
LIABILITIES		 Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
96,925
-
96,925
195,668
-
195,668
1,236,593
6,412
1,243,005
1,432,261
6,412
1,438,673
(556,253)
-
(556,253)
876,008
6,412
882,420
972,933
6,412
979,345
971,833
-
971,833
-
7,512
7,512
971,833
7,512
979,345		 Total
2021
£
87,112
204,961
608,569
813,530
(93,288)
720,242
807,354
743,009
64,345
807,354

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to charitable small companies.

The financial statements were approved by the Board of Trustees on 27 September 2022 and were signed on its behalf by:

Nikki Griffiths Chair of Trustees

Carol Dover Finance Director and Trustee

The notes on pages 23 to 34 form part of these financial statements

[21]

WEST MERCIA WOMEN'S AID

STATEMENT OF CASH FLOWS

YEAR ENDED 31 MARCH 2022

Note
CASH FLOW FROM OPERATING ACTIVITIES:
Cash generated from operations
23
NET CASH GENERATED BY/(USED IN) OPERATING ACTIVITIES
CASH FLOW FROM INVESTING ACTIVITIES:
Interest received
Purchase of tangible fixed assets
NET CASH USED IN INVESTING ACTIVITIES
CHANGE IN CASH AND CASH EQUIVALENTS IN THE
REPORTING PERIOD
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF
THE REPORTING PERIOD
CASH AND CASH EQUIVALENTS AT THE END OF THE
REPORTING PERIOD		 2022
£
679,200
679,200
216
(44,980)
(44,764)
634,436
608,569
1,243,005		 2021
£
(94,350)
(94,350)
356
(54,386)
(54,030)
(148,380)
756,949
608,569

The notes on pages 23 to 34 form part of these financial statements

[22]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2022

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', the Charities Act 2011 and the Companies Act 2006.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Going concern

The trustees continue to adopt the going concern assumption as the basis of preparation of the charity's financial statements. In doing so, the trustees confirm they believe that no material uncertainties exist in the forseeebale future regarding the charity's ability to continue as a going concern. In forming this conclusion, the trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of authorising these financial statements.

In response to the ongoing impact of the COVID-19 pandemic, the trustees have further considered their projections to take into account possible scenarios, alongside the measures that they can take to mitigate the impact. Based on these assessments, together with the current resources available, the trustees have concluded that they can continue to adopt the going concern basis in preparing the financial statements.

Income

All income is recognised when the charity has entitlement to the funds or is probable that the income will be received and the amount can be identifies and measured reliably.

Income generated via legacies is recognised before receipt. The income is recognised once it has become probable and the value can be identified, this will usually be at point of confirmation that probate has been granted or when intention to distribute has been received.

Donated income is recognised upon receipt unless the charity has prior knowledge of the donation and is able to identify the amount reliably. West Mercia Women's Aid is supported by the involvement of several appreciated and passionate volunteers in addition to the board of trustees. Volunteer time is not recognised as donated income as per the Charities SORP (FRS 102).

Income received through contracts and grants is recognised from the point in which the charity has entitlement to the funds, contract/ grant conditions has been fully met or it is probable that the income will be received.

Interest receivable

The charity does not have any investments apart from bank deposit accounts. Interest is paid in relation to funds held in these accounts. Interest is recognised when received as up until this point it is not possible for the charity to identify and measure the income reliably. The interest received is highlighted though bank statement reconciliation.

[23]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

1 ACCOUNTING POLICIES (CONTINUED)

Expenditure

Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

Expenditure is accounted for on an accruals basis. Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.

Allocation of support costs

Support costs are the cost of the functions that are essential to assist and support the work of the charity but do not directly undertake in the charitable activities. Support costs include salary cost for employees covering a range of back office costs including payroll, finance, human resources and governance. Non salary costs are also included again covering a range of expenditure for example rent, ICT, legal fees and audit cost.

The support costs have been allocated according to project location, where the function is shared across projects the costs have been allocated according to the number of direct hours per project.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the costs of the fixed assets, less their residual value, over their expected useful lives on the following basis:

Office equipment 25% straight line method Furniture and fixtures 25% straight line method

Charity's policy to capitalise individual items over £500.

Pensions

The pension scheme offered to all employees is a defined contribution scheme with Royal London. The scheme is auto-enrolment compliant and West Mercia Women’s Aid staged during 2015-16. The current contributions are 5% employee and 3% employer. The total employer's contribution of £39,335 and employee's contribution of £34,579 were paid in this financial year.

Taxation

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

Leasing commitments

Rentals payable and receivable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

[24]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

1 ACCOUNTING POLICIES (CONTINUED)

Fund accounting

The charity's funds are split into 3 categories, unrestricted, designated and restricted.

Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Debtors

Debtors include amounts owed to the charity for the provision of services, this includes amounts receivable relating to grants or contract funding. Debtors also include the amounts that the charity has paid in advance for goods or services they will receive past the year end date. All debtors are measured using their anticipated recoverable amounts.

Cash at bank and in hand

Cash at bank and in hand is primarily held to meet short term cash commitments as they fall due rather than for investment purposes. Currently the charity does not have any investment accounts.

Provisions and creditors

Provision for liabilities are made where the charity has a present obligation at the end of year date as a result of a past event that will probably result in the transfer of funds to a third party and the value due to settle the obligation can be measured or estimated reliably. The provision is recognised at the fairest settlement value.

Creditors include expenditure that has a legal or constructive obligation that commits the charity to make payment to a third party or it is probable that settlement will be required. This expenditure will relate to good or services provided in the past however the settlement has not taken place before the year end reporting date. Creditors also include any deferred income the charity has received for services not yet provided.

2 DONATIONS AND LEGACIES

Unrestricted Restricted
Total
funds
funds
2022
£
£
£
Herefordshire Project Donations
343
-
343
Worcestershire Project Donations
8,150
-
8,150
Regional Project Donations
142,411
-
142,411
150,904
-
150,904		 Total
2021
£
1,790
1,524
62,956
66,270

[25]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

3 INCOME FROM CHARITABLE ACTIVITIES

Refuge, support and advisory
Herefordshire Projects
Gloucesershire Projects
IDVA Projects
Worcestershire Projects
Regional Projects
OTHER TRADING ACTIVITES
Fundraising		 Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
613,899
-
613,899
92,329
-
92,329
761,522
71,110
832,632
667,589
-
667,589
205,212
10,000
215,212
2,340,551
81,110
2,421,661
Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
-
-
-
-
-
-		 Total
2021
£
418,127
104,585
595,964
506,226
550,223
2,175,125
Total
2021
£
-
-

4 OTHER TRADING ACTIVITES

West Mercia Women's Aid do not have a trading subsidiary or a charity shop however does at times participate in fundraising events such as local stalls and the sale of domestic abuse related literature.

5 INVESTMENT INCOME

5 INVESTMENT INCOME
Unity Trust bank interest
6 EXPENDITURE ON RAISING FUNDS
Fundraising expenditure		 Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
216
-
216
Unrestricted
Restricted
Total
funds
funds
2022
£
£
£
225
-
225		 Total
2021
£
356
Total
2021
£
226

[26]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

7 EXPENDITURE ON CHARITABLE ACTIVITIES

7 EXPENDITURE ON CHARITABLE ACTIVITIES
Total project activities costs:
Refuge, support and advisory
8 DIRECT COSTS
Project delivery:
Staff costs
Other costs
9 SUPPORT COSTS
Staff costs
Rent
ICT costs
HR and recruitment
Health & safety
Subscriptions
Professional fees
Insurance
Telephone and mobile charges
Marketing costs
Depreciation
Other support costs
Governance costs (note 10)		 Direct
Support
costs
costs
£
£
1,960,817
439,748		 Total
2022
£
2,400,565
Total
2022
£
1,492,197
468,620
1,960,817
Total
2022
£
179,962
48,839
84,168
4,792
1,714
10,230
4,118
6,426
36,942
14,923
35,166
476
11,992
439,748		 Total
2021
£
2,116,064
Total
2021
£
1,261,541
426,591
1,688,132
Total
2021
£
147,108
55,131
95,413
1,834
1,000
8,265
5,001
8,265
33,638
35,403
21,293
1,527
14,054
427,932

[27]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

10 GOVERNANCE COSTS

Audit and accountancy fees
Legal fees
Bank charges
Governance costs
Trustee training
Trustee travel & parking expenses		 Total
2022
£
11,025
-
816
151
-
-
11,992		 Total
2021
£
10,878
2,400
356
277
143
-
14,054

11 STAFF COSTS

Gross wages
National insurance costs
Pension costs		 Total
2022
£
1,511,660
121,165
39,335
1,672,159		 Total
2021
£
1,279,421
102,292
30,313
1,412,026

The number of employees who received total employee benefits (excluding employer pension costs of more than £60,000 is as follows:

£60,001 - £70,000
Staff Numbers
Average monthly head count
FTE		 2022
No.
1
1
2022
83
71.42		 2021
No.
1
1
2021
63
49.12

[28]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

15 TANGIBLE FIXED ASSETS

COST
At 1 April 2021
Additions
Disposals
At 31 March 2022
DEPRECIATION
At 1 April 2021
Charge for the year
Disposals
At 31 March 2022
NET BOOK VALUE
At 31 March 2022
At 31 March 2021
DEBTORS
Grants and other income receivable
Rents receivable
Prepayments
BANK AND CASH
Current account
Deposit account
Cash in hand		 Office
Equipment
£
93,270
40,656		 Furniture &
Fittings
£
102,414
4,324
106,738
49,885
9,591
-
59,476
47,262
52,529
2022
£
183,102
-
12,566
195,668
2022
£
885,659
357,346
-
1,243,005		 Total
£
195,684
44,980
-
133,926 240,664
58,688
25,575
-		 108,573
35,166
-
84,263 143,739
49,663 96,925
34,582 87,111
2021
£
194,196
6,674
4,091
204,961
2021
£
231,225
377,265
79
608,569

16 DEBTORS

17 BANK AND CASH

[29]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

12 TRUSTEES' AND KEY MANAGEMENT REMUNERATION AND EXPENSES

The trustees neither received nor waived any remuneration or any other benefits from employment during the year (2021: £Nil).

Trustee expenses
Travel expenses
Number of trustees
Key Management Personnel
Gross wages
National insurance costs
Pension costs		 2022
-
-
2022
£
369,573
36,288
10,068
415,929		 2021
£700
2
2021
£
293,489
29,611
7,969
331,069

The Charity's key management personnel comprise the management team listed on page 1.

**13 ** NET INCOME/(EXPENDITURE)
Total Total
2022 2021
Net income/(expenditure) is stated after charging/(crediting): £ £
Depreciation - owned assets 35,166 21,295
Auditors remuneration 6,400 6,000
Auditors remuneration - non-audit work 4,625 4,878

[30]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

14 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITES - YEAR ENDED 31 MARCH 2021

Note
INCOME FROM
Donations and legacies
2
Charitable activities
3
Trading activities
4
Investments
5
Other activities
TOTAL INCOME
EXPENDITURE ON
Raising funds
6
Charitable activities
- Refuge, support and advisory
7
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
FUNDS BROUGHT FORWARD
20
FUNDS CARRIED FORWARD
20		 Unrestricted
Restricted
funds
funds
£
£
66,270
-
2,029,253
145,872
-
-
356
-
-
-
2,095,879
145,872
226
-
2,021,589
94,475
2,021,815
94,475
74,064
51,397
-
-
74,064
51,397
668,945
12,948
743,009
64,345		 Total
2021
£
66,270
2,175,125
-
356
-
2,241,751
226
2,116,064
2,116,290
125,461
-
125,461
681,893
807,354

[31]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

18 CREDITORS
Suppliers payable
Accruals
Deferred income
Taxation, social security and pensions
Deferred income:
At 1 April
Provided during the year
Released during the year
At 31 March		 2022
£
85,598
72,936
337,768
59,951
556,253
64,379
320,700
(47,311)
337,768		 2021
£
8,337
19,841
64,379
731
93,288
27,337
60,170
(23,128)
64,379

Deferred income relates to grant received in advance of service delivery. Where performance related conditions have not been fulfilled as at the year end, amounts are deferred to future periods.

19 LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years		 2022
£
2,917
-
2,917		 2021
£
24,861
3,673
28,534

20 FUNDS

FUNDS
Unrestricted - general
Unrestricted - contingency fund
Total unrestricted funds
Restricted funds		 2022
£
321,833
650,000
971,833
7,512
979,345		 2021
£
243,009
500,000
743,009
64,345
807,354

[32]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

21 RESTRICTED FUNDS
Circle Funds
Ask Me WAFE Grant
MHCLG
Bulmers
Cloth Makers
IDVA Drive Hereford
Total		 Balance
Incoming
Resources
Balance
b/f
resources
expended
Transfers
c/f
£
£
£
£
£
-
10,000
(3,588)
6,412
4,387
-
(4,387)
-
-
33,606
-
(33,606)
-
-
5,000
-
(5,000)
-
-
2,500
-
(2,500)
-
-
18,852
71,110
(88,862)
-
1,100
64,345
81,110
(137,943)
-
7,512

Purpose of restricted funds

Circle Funds

To provide financial support through grants to victims of economic abuse and to help survivors move forward and promote recovery and resilience.

Ask Me WAFE Grant

To train and support volunteer ‘ambassadors’ working in the community

Bulmers

Women’s Aid Therapy and Coaching Hub (WATCH)

Cloth Makers

For the use of accommodation furnishings.

IDVA Drive Hereford

Provide support to victims associated with Drive cases.

MHCLG

Provision of a Domestic Abuse Support Service.

[33]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2022

22 RELATED PARTY TRANSACTIONS

There were no related party transactions other than those disclosed in Note 12.

23 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net income/(expenditure) for the year
Depreciation
Interest income
Decrease/ (increase) in debtors
Increase/ (decrease) in creditors		 2022
£
171,991
35,166
(216)
9,293
462,966
679,200		 2021
£
125,461
21,293
(356)
(130,685)
(110,063)
(94,350)

24 COMPANY LIMITED BY GUARANTEE

Every member of the company undertakes to contribute to the assets of the company in the event of its being wound up during the time that he or she is a member or within one year afterwards for payment of debts and liabilities of the company contracted before he or she ceases to be a member, and of the costs, charges and expense of winding up the same and for the adjustment of the rights of contributors amongst themselves, such amount as may be required not exceeding, in the case of any member, the sum of £10.

25 CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 March 2022, nor at 31 March 2021.

26 ULTIMATE CONTROLLING PARTY

The charitable company is under the control of its board of trustees.

[34]