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2024-03-31-accounts

ANNUAL REPORT & ACCOUNTS

YEAR ENDED 31 MARCH 2024

REGISTERED COMPANY NUMBER: 03837084 (England and Wales) REGISTERED CHARITY NUMBER: 1078496

Cooper Parry Group Limited Cubo Birmingham Two Chamberlain Square Birmingham B3 3AX

WEST MERCIA WOMEN’S AID

CONTENTS OF THE ANNUAL REPORT & ACCOUNTS

YEAR ENDED 31 MARCH 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 15
Report of the Independent Auditors 16 to 19
Statement of Financial Activities 20
Statement of Financial Position 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 2024

Trustees C de Groot (Chair)
V Barraclough
C Chima-Okereke
R Neilson
H Smith
A Dover
C Hadley
J Sawyer
E Copsey-Brandon
T Boxall
R Brown
Key management personnel S Coleman (Chief Executive Officer)
T Ashton-Jones (Data & admin manager)
H Richardson (County manager)
J Midgley (County manager)
C Ovel (Access to services manager)
L Peplow (IDVA team manager)
O Kovacs (Head of Finance)
E Simpson (HR manager)
K Annison (Children and young people’s service manager)
S Langston (Communications manager)
C Collis (County manager, from May 2023)
Registered office Berrows Business Centre
Bath Street
Hereford
HR1 2HE
Registered company number 03837084
Registered charity number 1078496
Auditors Cooper Parry Group Limited
Sky View
Argosy Road
East Midlands Airport
Castle Donington
Derby
DE74 2SA
Bankers Unity Trust Bank plc
Nine Brindley Place
Birmingham
B1 2HB

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WEST MERCIA WOMEN’S AID

CHAIR’S SUMMARY

YEAR ENDED 31 MARCH 2024

Chair's Summary for Annual Report West Mercia Women's Aid 2023-2024

It is with great pleasure that I present the Chair's summary for the Annual Report for 2023-2024 on behalf of the Board of Trustees. Now in my second year as Chair, I am deeply grateful for the unwavering support of my fellow Board Members and Trustees, our dedicated staff, volunteers, and supporters, all of whom have contributed to another impactful year in the journey of West Mercia Women’s Aid. As an organisation we are steadfast in our commitment to our mission which is to reduce the incidence and impact of domestic abuse and violence against women and girls in the West Mercia region. We do this by providing support, protection and prevention services that empower those affected by violence and abuse to rebuild their lives and those of their children.

Over the past two years, there have been significant changes to our Board, with nearly two-thirds of our current Trustees joining during this period. Where other organisations face challenges, we have been fortunate to attract a diverse range of new Trustees via successful Board recruitment campaigns and, during the last year, we have recruited and welcomed three new Trustees to our Board. Importantly, at least 50% of our Trustees bring valuable lived experience of domestic abuse, ensuring that our leadership reflects the realities and needs of those we serve. The experiences, diversity, expertise, and dedication of all Trustees continues to enrich our strategic discussions and decision-making processes. Additionally, during the past year, our new Clerk to the Board has seamlessly integrated into our operations, enhancing our governance and administrative functions.

Our commitment to strategic planning remains steadfast. Early in 2023, we embarked on the development of a comprehensive plan for 2024-2027. Our strategic roadmap aligns with the rigorous quality standards set by the Women's Aid Federation of England (WAFE) to whom we are accredited, guiding our efforts to deliver impactful services and support to survivors of domestic abuse. Updating our strategic plan provided us all with an opportunity to reflect, reassess, and reboot our approach and we are grateful to all staff, volunteers, and service users for collaborating alongside us in the process.

Making use of some of our limited resources, we were pleased to be able to agree a fair and equitable pay increase for all staff from April 2023. Staff wellbeing is a high priority, an extra day of birthday leave has been introduced, and we are keen to explore ways of providing more support where possible. We are so grateful for the contributions of all staff and volunteers who are not only essential, but add so much value, to the work that we do. Throughout the year, their dedication has fuelled and supported our tireless efforts to end domestic abuse for women and children in our communities. The essential services we provide including our Helpline, our collaborative partnerships, and engagement with specialist organisations have enabled us to continue to reach those in need and provide comprehensive support.

However, we acknowledge the continued challenges posed by ongoing funding constraints and the enduring cost of living crisis. In response, we are actively exploring avenues to enhance our financial and organisational sustainability, ensuring the longevity of our vital services. As we are all very aware, despite these challenges, the demand for our services increases day by day, underscoring the continuing and urgent need for our work.

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WEST MERCIA WOMEN’S AID

CHAIR’S SUMMARY

YEAR ENDED 31 MARCH 2024

Chair's Summary for Annual Report West Mercia Women's Aid 2023-2024 ( continued )

Over the last year, raising awareness of West Mercia Women’s Aid and our mission has been heightened. We continually strive to make contact with more difficult to reach service users as well as increase our engagement and visibility with essential and valuable supporters, both new and existing. Alongside tried and tested communication methods which includes using our social media channels and website, the introduction of a monthly newsletter has given us a wonderful vehicle for sharing information about our activities and achievements far and wide. Always working to improve our consistency in branding across all communication channels helps us to continue to strengthen our identify and ensures that our message and details of the services we provide are clear for all. Amongst other things, we know that cohesiveness in branding fosters trust and reliability, and we are grateful to all our staff, volunteers, services users, and supporters who have willingly embraced and supported this work.

Finally, I would like to extend my heartfelt gratitude to all staff, volunteers, and supporters, many of whom have had their own lived experience of domestic abuse and who have contributed to the continued development and ongoing high standards provided by West Mercia Women’s Aid over the last year. As a feminist organisation, we stand united, and together we continue to forge ahead, empowered by our collective strength and determination, making a tangible difference in the lives of those affected by domestic abuse, striving towards a future of safety, dignity, and in pursuit of a future free from domestic abuse.

Clair de Groot Chair of the Board of Trustees

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WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

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 2024. 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.

C de Groot (Chair) V Barraclough C Chima-Okereke R Neilson L Pedrick (resigned 31/12/2023) H Smith A Dover C Hadley J Sawyer K Welsh (resigned 25/06/2024) E Copsey-Brandon T Boxall (appointed 19/03/2024) R Brown (appointed 19/03/2024)

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 shortlisted by several Trustees at stage one, and interviewed by a panel of two Trustees and assessed against the Trustee role description at stage two. Any applicant recommended to the Board for appointment 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 12 members. The Board meets quarterly and is quorate with 3 members. Committee meetings also take place quarterly, covering employment, governance & risk, finance, and health & 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.

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WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Structure, governance and management ( continued )

WMWA is committed to upholding the highest standards of governance. The Board of Trustees has adopted the Charity Good Governance Code as a guiding framework. To ensure effective implementation of the code’s principles and standards, the Board conducts regular self-evaluations. In addition, a Trustee only session is held after every Board meeting for Trustees to discuss its performance and effectiveness, and this helps identify any areas for improvement. The next comprehensive review of the code is scheduled for 2025. This review will provide a thorough assessment of WMWA's adherence to the code's principles, identify any areas for improvement, and help the organisation maintain the highest governance standards.

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. However, as an accredited member of WAFE, WMWA are committed to their national quality standards which are integrated in, and used to guide, the work we do as a charity.

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.

Objectives and Activities

WMWA adopted new articles of association which were approved on 12 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.

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REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Objectives and Activities (Continued )

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, 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.

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WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Achievements and Performance

Introduction by the Chief Executive Officer

This short summary of our achievements does only limited justice to the hard work and dedication of the Board and staff at West Mercia Women’s Aid (WMWA).

In July 2023 we formally received our award for meeting the Women’s Aid Federation England (WAFE) Quality Standards. WMWA has proudly held this recognition since the Standards were originally launched, and every three years we re-submit a portfolio of evidence to demonstrate the impact and integrity of our work. Affirmation from the Federation and from our peers of the quality of the services that we provide is a very important benchmark for us as an organisation. WAFE Quality Standards also challenge organisations like ours to clearly show how our work is under-pinned by the values of respect, inclusion, choice and empowerment. We are not just a service provider: we are also part of a movement

The scale of the challenges that we face did not diminish in 2023/24, but the pressures on the organisation, and on survivors and their families, were compounded by the economic uncertainty caused by the cost-ofliving crisis.

The Board and staff team worked tirelessly together to ensure that services were sustained and that the best possible value was gained from every resource at our disposal. With the help of local groups and of national organisations like the Vicar’s Relief Fund and NatWest Bank, we were able to help women to flee to safety even when they had little or no money for the taxi fare. And our network of supporters responded with immeasurable generosity when the call went out for clothing, furniture, bedlinen and toys for families who we knew had very little and who needed our support. Our partnership with local food banks became all the more important.

All this was against a backdrop of increased violence against women and girls, and a narrative amongst some ‘influencers’ of young people that encouraged abuse and misogyny. Our work has never been more important.

One of our main achievements for the year has been the production of our Strategic Plan for 2024-27. The Plan includes a strong focus on who we are, and why we do what we do – as much as it does on our priorities for the coming three years. We have built on the work that we did in 2022/23 to mark our 40[th] year and reaffirmed our identity as a woman-led and empowering organisation – dedicated to working both for and with women whose choices have been stolen and whose lives have been infected by the insidious and brutal reality of domestic abuse.

The summary below charts some of our achievements in 2023/24, but we already have our sights very firmly set on the future. Ahead we see continued challenge but – hopefully – opportunities to continue to make a difference for women and children for whom ‘home’ is not a safe place to be. We could not do this without the support of so many people across West Mercia, and for this we thank each and every one.

Sue Coleman

Chief Executive Officer

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REPORT OF THE TRUSTEES

WEST MERCIA WOMEN’S AID

YEAR ENDED 31 MARCH 2024

Achievements and Performance ( continued)

Maintaining and further developing high quality domestic abuse specialist services

West Mercia Women’s Aid continues to be the ‘first port of call’ for many reaching out for advice and support, and calls to our Helpline continue to increase to an average of nearly 1000 a month. An increasing proportion of those calls are from survivors sharing their experience for the first time, and also include those who access no other specialist service. Callers are confident in relying on the advice and support of our expert Helpline staff to give them the information and reassurance that they need at that point in time.

We provided refuge from domestic abuse for over 100 women and 165 children during the year across West Mercia.

Positive outcomes were recorded for 95% of women who stayed in refuge during the period. Service users and practitioners agreed that improvement has been achieved in the following outcome areas:

We have been conscious of the risk that the specific needs of those from small but distinct communities of heritage, sexuality and physical/sensory ability can go unrecognised. Our Inclusion IDVAs have engaged with local charities, networks and community groups across the region – including for example ‘Talk Community’ in Herefordshire. We have attended drop-ins and local events to meet with women who may otherwise not have known that support was available to them. A particular success for this approach has been the relationship developed with the garrison in Hereford and the opportunity to engage with women whose partners are serving in the Armed Forces.

With our partner AGE UK we have created opportunities for older women to talk for the first time about the abuse they have lived with for years – even decades. This innovative and ambitious outreach programme has fostered new partnerships which we will work hard to sustain and grow.

Strong collaboration with local and regional groups has been complemented by the production of online content to raise awareness and advertise WMWA services as relevant for anyone, and our ‘Recite Me’ facility has been regularly used by an increasing number of visitors to the website over the year. Our information has been translated online into 10 different languages during the period, including Azerbaijani, Armenian, Polish, Arabic, Portuguese and Welsh.

Our Recovery Pathway groups for women have been delivered both in person and online, at weekends and evenings as well as on weekdays. Those who live in isolated communities or whose caring responsibilities are hard to juggle now a have a greater opportunity to benefit from the programmes, and from the sisterhood that our groups can promote amongst the women who participate.

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REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Achievements and Performance ( continued)

Our specialist Independent Domestic Violence Advisers have provided advocacy and support to over 1200 people assessed at high risk of significant harm or homicide – acting as the independent voice of the victim with partner agencies in the Multi-Agency Risk Assessment Conference (MARAC) process. Sadly, referrals for support from this service continue to increase, year on year. The service also provides ongoing support to women partners of perpetrators that have been identified for the DRIVE and ‘Men and Masculinity’ Perpetrator programmes across the region. These programmes expanded during the year and now cover the whole of West Mercia.

WMWA has worked to increase its capacity wherever possible to support children and young people. WMWA works across West Mercia to provide 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. We have explored ways in which to expand and increase our offer of therapeutic play for younger children, and strengthened our partnership working with both primary and secondary schools to build capacity for providing support to children of all ages.

Our partnership working with local authority children’s services has expanded, with five WMWA practitioners now working in multi professional teams with families in Herefordshire and Worcestershire.

We continue to work with former service users, survivors and local supporters and partners to further develop the therapeutic offer for WMWA, and our counselling provision has now extended into Telford and Wrekin. The placement opportunities offered to counsellors is now highly valued by local universities and colleges, and at any one time we will have at least 10 counsellors offering talking therapies to WMWA service users.

Amplifying the voice of those with lived experience of domestic abuse

The Domestic Abuse Act 2021 placed responsibility on all those who commission, plan or provide services that impact on the lives of those with lived experience of domestic abuse, to find pays to secure their meaningful participation in shaping services.

WMWA is governed by a multi-professional Board of Trustees whose members have senior experience in the housing, health, development, finance, legal and criminal justice sectors. Over half have direct personal experience of living with domestic abuse, as do those employed by WMWA, and the survivor voice shapes the DNA of our organisation. We were therefore pleased to be commissioned by Worcestershire and Herefordshire local authorities to deliver a programme that would facilitate and support that participation. This has generated a process whereby the newly established Domestic Abise Local Partnership Boards in each authority receive regular reports that come directly from that engagement – in which the survivors of domestic abuse highlight the issues that matter to them and make clear their expectations of how services need to change and improve.

This work started in 2023/24, and by the end of the year 38 survivors were regular participants. Some engaged in consultations in person, whilst others responded through surveys or online focus groups. As a direct result of this, work was initiated by Worcestershire County Council commissioners to engage with the Family Courts and other partners to review the way that civil justice treated those living with domestic abuse. Herefordshire Council commissioned a process of co-production with survivors for the development of their new domestic abuse strategy.

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REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Achievements and Performance ( continued)

Speaking out against domestic abuse and violence against women and girls

Our work to promote this message through social media continues to reach new audiences. This year WMWA’s website recorded an average increase on the 2022/23 monthly figure of just under 2,500 views (2,477) with an average of 271 new website users per month. There was an overall increase of 22.4% in views of our website from the previous year – with 74,345 views in total for the five month period November 2023 – March 2024 alone.

We continued to work with partners The Rural Media Company to further develop online resources and completed a short film charting the work to mark our 40[th] anniversary in 2022 with the recording of a song commissioned for WMWA entitled ‘Still Strong’. The film was the runner up as the people’s choice in the national ‘Smiley Awards’ in November 2023, which is determined by votes by the general public.

We continue to provide data to inform the domestic abuse statutory needs assessments of West Mercia local authorities, and to assist the Police and Crime Commissioner with auditing the impact of services. We are pro-active representatives on each of the four local Domestic Abuse Partnership Boards, and on their sub-groups. We have been particularly pleased to be involved in a multi-agency group to focus on the work of the Family Courts in Worcestershire and from that to be involved in a national project that is tracking the practice and decision-making of the Courts in a number of locations across England.

Working with our partners

Partnership working with Cranstoun and with Rooftop Housing Group has made it possible for bespoke support to be delivered to men who experience domestic abuse in a space that does not have the ‘Women’s Aid’ label and is seen by men as more accessible. Men continue to contact our Helpline and we provide them with immediate advice and support, and help them to engage with these – or with national services for male victims.

We have continued to develop the work of the Domestic Abuse Panels in Worcestershire in partnership with the local Housing Officers in each of the districts. Panels meet regularly to ensure that the needs of all those fleeing from in temporary accommodation are provided with appropriate support, and that women in refuge are helped to secure ‘move on’ accommodation within reasonable timescales.

Our partnership working with local community groups such as the Worcester Community Trust’s DAWN project has enabled us to reach women in communities that are less often heard. Their local networks and champions ensure that information about domestic abuse services is shared through communities.

Close partnership working with local schools has made a real difference in enabling WNWA to better engage with children and young people, and WMWA has continued to work alongside West Mercia Rape and Sexual Abuse Support Centre (WMRSASC) in delivering programmes that promote respect and an understanding of the importance of choice and consent. Our work with WMRSASC to combat misogyny and violence against women and girls is critical to our mission.

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REPORT OF THE TRUSTEES

WEST MERCIA WOMEN’S AID

YEAR ENDED 31 MARCH 2024

Achievements and Performance ( continued)

We have maintained our strong working arrangements with the NHS with a continued presence by our IDVA service in acute hospitals across the region. We provide training and advice to hospital staff as well as direct support for patients in the confidential and discrete setting that a healthcare consultation affords. In February 2024 we launched the nationally recognised IRIS programme in Herefordshire. The IRIS model provides training and advice to GP surgeries, and a bespoke referral pathway through to local domestic abuse services. GP surgeries across the county readily signed up for training and referrals to WMWA through this initiative began almost immediately as doctors and their colleagues were more confident in asking the question where they suspected that patients may be living with abuse. Other local authority areas in West Mercia are also keen to adopt this model, and work is underway to look for the resources with which to offer IRIS across the region.

Our partnership working with local providers of substance misuse, mental health and older people’s services remains critical, but in 2023/24 we found that poverty had become an increasingly important factor for so many. WMWA drew down local and national resources to provide essential financial support for women and families for whom the cost of living has been a critical barrier in achieving safety and re-building their lives.

Securing our sustainability

In 2023/24 we continued to maximise all appropriate opportunities to increase the resources available to WMWA during the year. The national focus on domestic abuse in 2021/22 in the wake of the Domestic Abuse Act provided opportunities for WMWA to further develop and enhance its services. Our focus remains on ensuring that those services are understood, recognised and accessible to all who need them. Reaching out to those communities that are less frequently heard by public services, and to those living in rural isolation, has become an increasingly important part of our work.

We have had the opportunity to further build our capacity to support survivors in West Mercia as partner to Cranstoun in the delivery of the contract for the Domestic Abuse Service in Telford and Wrekin. We have also expanded our work to support those whose abusers are engaged in evidence-based perpetrator programmes to change their attitudes and behaviour. These developments have been made possible with the provision of funding from local authority commissioners, and from the West Mercia Police and Crime Commissioner’s Office.

WMWA continued to focus on the pursuit of the resources to further develop services for women and children recovering from the impact of domestic abuse. In so doing, we have partnered with other local and national organisations to develop further services for those seeking safety and recovery from domestic abuse. An example of this approach locally has been the support from the Integrated Care Board for the implementation of the IRIS programme in Herefordshire.

Plans for future periods

The Board continued 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. High inflation and the cost-of-living crisis had a significant impact upon both the victims of domestic abuse and on the organisation. We are grateful to our commissioners for their understanding of the pressures that this has placed on our work and for their assistance – where this has proved possible.

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REPORT OF THE TRUSTEES

WEST MERCIA WOMEN’S AID

YEAR ENDED 31 MARCH 2024

Achievements and Performance (Continued)

Throughout 2023/24 the Board, staff and volunteers worked together to develop our Strategic Plan for 2024 – 27. The new Plan is informed both by the views of survivors, by our detailed self-assessment against the Quality Standards of Women’s Aid Federation England, and by the data that we collect on a daily basis as part of the work that we do. Our priorities for the next three years will be to:

Financial Review

WMWA has achieved a net surplus of £61,296 (2023: £268,606 deficit). This breaks down to a net surplus of £61,989 on unrestricted funds and a net deficit of £693 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.

The surplus achieved in 2023/24 is in part due to:

The infra-structure of the organisation remains efficient but now has the capacity to support an organisation of the size and complexity that WMWA has become in recent years. Our organisation continues to strive for a stronger and more independent financial position.

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REPORT OF THE TRUSTEES

WEST MERCIA WOMEN’S AID

YEAR ENDED 31 MARCH 2024

Financial Review (Continued)

Fundraising

During the year we launched an online Newsletter and invited those who are interested in supporting our work to sign up and receive – and then share with others – a monthly bulletin of news and articles about the work that we do. This growing base of support for the organisation has enabled us to set up a ‘direct regular giving’ facility which we are promoting widely as a means of promoting our financial sustainability at a time when public funding is under considerable pressure. Local groups that have supported us through the year include the Parochial Church, Mitton WI, Worcester Royal Infirmary Nurses League, St Oswold Parish Church, Kimbolton Village Hall, Shrewsbury Triratna Buddhist, Kids Out and the women of the Inner Wheel in Hereford.

In 2023/24, 65% of our donations from fundraising were made by individual donors: their generous support has made an enormous difference to the work that we do. Legacies from those who wanted to support our work from their estate made up 54% of our total income from community-based fundraising: this was facilitated by our partnership with the will-writing agency KWILL. Our thanks to others who donated to support our work: these include:

Reserves Policy

West Mercia Women’s Aid have set a target level for reserves to reflect the closure costs at the end of each year. Calculations have taken into account the financial implications of staff redundancies, where roles are unlikely to be subject to TUPE transfer in the event of the loss of contract(s) to deliver services. Calculations have also included detailed analysis of contractual obligations in relation to premises and service contracts.

Refuge expenditure is excluded on the basis that should the organisation need to be wound up, responsibility for the refuges would be transferred to another provider and therefore continue but at no further expense to WMWA.

Therefore, a minimum reserves level of £420,000 has been set for the 2023/2024 financial year.

The amount held in free reserves at 31 March 2024, being total unrestricted funds less the net book value of fixed assets held in unrestricted funds is £700,936 (2023: £616,960). Included within free reserves are designated funds of £420,000 (2023: £350,000). The designated funds (contingency funds) represent WMWA’s minimum reserves level, which is set aside to meet the closure costs of the company. The Trustees regularly review the appropriateness of the reserves policy with regard to the current environment that WMWA operates in and are satisfied that the current level of free reserves are appropriate for the charity.

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WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

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.

Going concern

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.

Tangible Fixed Assets

Details of the movements in the fixed assets are set out in the notes to the accounts.

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.

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WEST MERCIA WOMEN’S AID

REPORT OF THE TRUSTEES

YEAR ENDED 31 MARCH 2024

Disclosure of Information to the Auditors

In so far as the Trustees are aware:

Auditors

The audit business of Haines Watts Birmingham LLP was acquired by Cooper Parry Group Limited on 14 November 2023. Haines Watts Birmingham LLP has resigned as auditor and Cooper Parry Group Limited has been appointed in its place.

The auditors, Cooper Parry Group Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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

This report was approved by the Board of Trustees on 24 September 2024 and signed on its behalf by:

Miles Clair de Groot Chair of Trustees

Claire Hadley Chair of Finance Committee

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WEST MERCIA WOMEN'S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2024

Opinion

year ended 31 March 2024 which comprise the Statement of Financial Ac�vi�es, the Statement of Financial Posi�on, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accoun�ng policies. The financial repor�ng framework that has been applied in their prepara�on is applicable law and United Kingdom Accoun�ng Standards (United Kingdom Generally Accepted Accoun�ng Prac�ce), including Financial Repor�ng Standard 102 'The Financial Repor�ng Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accoun�ng Prac�ce).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with Interna�onal Standards on Audi�ng (UK) (ISAs (UK)) and applicable law. Our responsibili�es under those standards are further described in the Auditors' responsibili�es for the audit of the financial statements sec�on of our report. We are independent of the 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 responsibili�es 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

accoun�ng in the prepara�on of the financial statements is appropriate.

or condi�ons that, individually or collec�vely, may cast significant doubt on the charitable company's ability to con�nue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibili�es and the responsibili�es of the trustees with respect to going concern are described in the relevant sec�ons of this report.

16

WEST MERCIA WOMEN'S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2024

Other informa�on

The other informa�on comprises the informa�on included in the Report of the Trustees, other than the financial statements and our Auditor’s Report thereon. The Trustees are responsible for the other informa�on. Our opinion on the financial statements does not cover the other informa�on and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other informa�on and, in doing so, consider whether the other informa�on is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we iden�fy such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other informa�on, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other ma�ers prescribed by the Companies Act 2006

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

Ma�ers on which we are required to report by excep�on

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 iden�fied material misstatements in the Report of the Trustees.

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

Responsibili�es of the trustees

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

17

WEST MERCIA WOMEN'S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2024

Responsibili�es of the trustees (con�nued)

con�nue as a going concern, disclosing, as applicable, ma�ers related to going concern and using the going concern basis of accoun�ng unless the Trustees either intend to liquidate the en�ty or to cease opera�ons, or have no realis�c alterna�ve but to do so.

free from material misstatement, whether due to fraud or error, and to issue a Report of the 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

Irregulari�es, including fraud, are instances of non-compliance with laws and regula�ons. We design procedures in line with our responsibili�es, outlined above, to detect material misstatements in respect of irregulari�es, including fraud. The extent to which our procedures are capable of detec�ng irregulari�es, including fraud is detailed below:

Our assessment focussed on key laws and regula�ons the charitable company has to comply with and areas of the financial statements we assessed as being more suscep�ble to misstatement. These key laws and regula�ons included but were not limited to compliance with the Companies Act 2006, Chari�es Act 2011, taxa�on legisla�on, data protec�on and an�-bribery legisla�on.

We are not responsible for preven�ng irregulari�es, including fraud. Our approach to detec�ng irregulari�es including fraud, included, but was not limited to, the following:

18

WEST MERCIA WOMEN'S AID

REPORT OF THE INDEPENDENT AUDITORS

YEAR ENDED 31 MARCH 2024

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

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.

Simon Atkins FCA (Senior Statutory Auditor)

For and on behalf of Cooper Parry Group Limited Statutory Auditors Sky View Argosy Road East Midlands Airport Castle Donington Derby DE74 2SA

DATE 1 October 2024

19

WEST MERCIA WOMEN'S AID

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
Unrestricted Restricted Total Total
funds funds 2024 2023
Note £ £ £ £
INCOME FROM
Donations and legacies 2 80,443 1,095 81,538 33,901
Charitable activities 3 3,336,489 - 3,336,489 2,834,139
Trading activities 4 50 - 50 1,147
Investments 5 9,557 - 9,557 3,697
TOTAL INCOME 3,426,539 1,095 3,427,634 2,872,884
EXPENDITURE ON
Raising funds 6 66 - 66 32
Charitable activities
- Refuge, support and advisory 7 3,364,484 1,788 3,366,272 3,141,458
TOTAL EXPENDITURE 3,364,550 1,788 3,366,338 3,141,490
NET (EXPENDITURE)/ INCOME 61,989 (693) 61,296 (268,606)
Transfers between funds - - - -
NET MOVEMENT IN FUNDS 61,989 (693) 61,296 (268,606)
FUNDS BROUGHT FORWARD 21 709,761 978 710,739 979,345
FUNDS CARRIED FORWARD 21 771,750 285 772,035 710,739
----- End of picture text -----

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 2024

Note
FIXED ASSETS
Tangible fixed assets
15
Intangible fixed assets
16		 Unrestricted
Restricted
Total
Total
funds
funds
2024
2023
£
£
£
£
68,107
-
68,107
91,451
2,707
-
2,707
1,350
CURRENT ASSETS
Debtors
17
Bank and cash
18		 70,814
-
70,814
92,801
242,360
-
242,360
166,634
693,502
285
693,787
754,321
CURRENT LIABILITIES
Creditors
19		 935,862
285
936,147
920,955
(234,926)
-
(234,926)
(303,017)
NET CURRENT LIABILITIES
TOTAL ASSETS LESS CURRENT		 700,936
285
701,221
617,938
LIABILITIES 771,750
285
772,035
710,739
FUNDS
Unrestricted funds
21
Restricted funds
21 & 22		 771,750
-
771,750
709,761
-
285
285
978
771,750
285
772,035
710,739

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 24 September 2024 and were signed on its behalf by:

…………………………………… Clair de Groot Chair of Trustees

…………………………………… Claire Hadley Chair of Finance Committee

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 2024

----- Start of picture text -----
2024 2023
Note £ £
CASH FLOW FROM OPERATING ACTIVITIES:
Cash generated from operations 24 (41,756) (412,691)
NET CASH GENERATED BY/(USED IN) OPERATING ACTIVITIES (41,756) (412,691)
CASH FLOW FROM INVESTING ACTIVITIES:
Interest received 9,557 3,697
Purchase of tangible fixed assets (25,925) (77,890)
Purchase on intangible fixed assets (2,410) (1,800)
NET CASH USED IN INVESTING ACTIVITIES (18,778) (75,993)
CHANGE IN CASH AND CASH EQUIVALENTS IN THE
REPORTING PERIOD (60,534) (488,684)
CASH AND CASH EQUIVALENTS AT THE BEGINNING OF
THE REPORTING PERIOD 754,321 1,243,005
CASH AND CASH EQUIVALENTS AT THE END OF THE
REPORTING PERIOD 693,787 754,321
----- End of picture text -----

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 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', 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.

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.

Taxation

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

[23]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

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:

> Costs of raising funds

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.

Intangible assets

Intangible assets acquired are recognised at cost and are subsequently measured at cost less accumulated amortisation and impairment losses.

Amortisation is recognised so as it write off the cost of the assets less their residual values over their useful lives on the following basis:

Website 25% straight line method

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 £57,873 and employee's contribution of £83,517 were paid in this financial year.

[24]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

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.

Critical accounting estimates and areas of judgement

Preparation of the financial statements has not required the Trustees to make significant judgements or estimates.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next financial year.

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.

[25]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
|||||| |---|---|---|---|---| |2|DONATIONS AND LEGACIES| |Unrestricted|Restricted|Total|Total| |funds|funds|2024|2023| |£|£|£|£| |Herefordshire Project Donations|1,145|1,095|2,240|7,303| |-| |Worcestershire Project Donations|9,775|9,775|7,302| |-| |Regional Project Donations|22,445|22,445|19,296| |Telford and Wreckin Donations|325|-|325|-| |-|-| |Legacies|46,753|46,753| |80,443|1,095|81,538|33,901| |3|INCOME FROM CHARITABLE ACTIVITIES| |Unrestricted|Restricted|Total|Total| |funds|funds|2024|2023| |Refuge, support and advisory|£|£|£|£| |-| |Herefordshire Projects|667,049|667,049|674,761| |-|-|-| |Gloucestershire Projects|34,293| |-| |IDVA Projects|1,325,983|1,325,983|1,105,295| |-| |Worcestershire Projects|1,041,840|1,041,840|886,396| |-|-| |Telford and Wreckin Projects|87,895|87,895| |-| |Regional Projects|213,722|213,722|133,394| |-| |3,336,489|3,336,489|2,834,139| |4|OTHER TRADING ACTIVITES| |Unrestricted|Restricted|Total|Total| |funds|funds|2024|2023| |£|£|£|£| |Fundraising|50|-|50|1,147| |50|-|50|1,147|

----- End of picture text -----

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

5 INVESTMENT INCOME

----- Start of picture text -----
||||| |---|---|---|---| |Unrestricted|Restricted|Total|Total| |funds|funds|2024|2023| |£|£|£|£| |-| |Unity Trust bank interest|9,557|9,557|3,697|

----- End of picture text -----

[26]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
6 EXPENDITURE ON RAISING FUNDS
Unrestricted Restricted Total Total
funds funds 2024 2023
£ £ £ £
Fundraising expenditure 66 - 66 32
7 EXPENDITURE ON CHARITABLE ACTIVITIES
Direct Support Total Total
costs costs 2024 2023
Total project activities costs: £ £ £ £
Refuge, support and advisory 2,736,007 630,265 3,366,272 3,141,458
8 DIRECT COSTS
Total Total
2024 2023
Project delivery: £ £
Staff costs 2,068,338 1,859,073
Other costs 667,669 712,952
2,736,007 2,572,025
9 SUPPORT COSTS
Total Total
2024 2023
£ £
Staff costs 321,377 215,338
Other staff costs 2,267 6,153
Rent 45,553 41,744
ICT costs 124,392 98,461
HR and recruitment 11,277 11,262
Health & safety 95 30
Subscriptions 15,560 5,871
Professional fees 7,604 27,197
Insurance 4,428 12,027
Telephone and mobile charges 19,998 25,135
Marketing costs 1,798 46,852
Depreciation 50,322 59,416
Other support costs 12,784 5,947
Governance costs (note 10) 12,810 14,000
630,265 569,433
----- End of picture text -----

[27]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

10 GOVERNANCE COSTS

Audit and accountancy fees
Bank charges
Governance costs
Trustee travel & parking expenses
STAFF COSTS
Gross wages
National insurance costs
Pension costs		 Total
2024
£
11,000
462
-
1,348
12,810
Total
2024
£
2,136,082
195,761
57,873
2,389,715		 Total
2023
£
12,049
659
853
439
14,000
Total
2023
£
1,856,687
166,922
50,802
2,074,411

11 STAFF COSTS

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		 2024
No.
1
1
2024
88
76		 2023
No.
1
1
2023
83
69

[28]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

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 (2023: £Nil).

----- Start of picture text -----
|||| |---|---|---| |Trustee expenses|2024|2023| |Travel expenses|1,348|439| |Number of trustees|4|2| |Key Management Personnel|2024|2023| |£|£| |Gross wages|421,767|353,229| |National insurance costs|44,501|71,817| |Pension costs|12,079|10,246| |478,347|435,292|

----- End of picture text -----

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

13 NET INCOME/(EXPENDITURE)

----- Start of picture text -----
|||| |---|---|---| |Total|Total| |2024|2023| |Net income/(expenditure) is stated after charging/(crediting):|£|£| |Depreciation - owned assets|49,269|58,966| |Amortisation - owned assets|1,053|450| |Auditors remuneration|7,250|7,224| |Auditors remuneration - non-audit work|3,750|4,825|

----- End of picture text -----

[29]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

14 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITES - YEAR ENDED 31 MARCH 2023

INCOME FROM
Donations and legacies
Charitable activities
Trading activities
Investments
Other activities
TOTAL INCOME
EXPENDITURE ON
Raising funds
Charitable activities
- Refuge, support and advisory
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers between funds
NET MOVEMENT IN FUNDS
FUNDS BROUGHT FORWARD
FUNDS CARRIED FORWARD		 Unrestricted
Restricted
funds
funds
£
£
32,691
1,210
2,830,096
4,043
1,147
-
3,697
-
-
-
2,867,631
5,253
32
-
3,129,671
11,787
3,129,703
11,787
(262,072)
(6,534)
-
-
(262,072)
(6,534)
971,833
7,512
709,761
978		 Total
2023
£
33,901
2,834,139
1,147
3,697
-
2,872,884
32
3,141,458
3,141,490
(268,606)
-
(268,606)
979,345
710,739

[30]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

----- Start of picture text -----
15 TANGIBLE FIXED ASSETS Office Furniture &
Equipment Fittings Total
£ £ £
COST
At 1 April 2023 141,771 124,690 266,461
Additions 15,189 10,736 25,925
- - -
Disposals
- - -
Impairment
At 31 March 2024 156,960 135,426 292,386
DEPRECIATION
At 1 April 2023 86,269 88,741 175,010
Charge for the year 31,874 17,395 49,269
- - -
Disposals
At 31 March 2024 118,143 106,136 224,279
At 31 March 2024 38,817 29,290 68,107
At 31 March 2023 55,502 35,949 91,451
16 INTANGIBLE FIXED ASSETS Website Total
£ £
COST
At 1 April 2023 1,800 1,800
Additions 2,410 2,410
At 31 March 2024 4,210 4,210
AMORTISATION
At 1 April 2023 450 450
Charge for the year 1,053 1,053
At 31 March 2024 1,503 1,503
NET BOOK VALUE
At 31 March 2024 2,707 2,707
At 31 March 2023 1,350 1,350
17 DEBTORS
2024 2023
£ £
Grants and other income receivable 226,007 154,636
Rents receivable - 35
Prepayments 16,353 11,963
242,360 166,634
----- End of picture text -----

[31]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

18 BANK AND CASH
Current account
Deposit account
19 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		 2024
£
323,187
370,600
693,787
2024
£
85,283
40,963
47,674
61,006
234,926
98,420
33,447
(84,193)
47,674		 2023
£
393,278
361,043
754,321
2023
£
139,687
15,685
98,420
49,225
303,017
337,768
37,039
(276,387)
98,420

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.

20 LEASING AGREEMENTS

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

Within one year
Between one and five years		 2024
£
19,160
4,790
23,950		 Restated
2023
£
20,200
26,290
46,490

[32]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

21 FUNDS

Unrestricted - general
Unrestricted - contingency fund
Total unrestricted funds
Restricted funds		 2024
£
351,750
420,000
771,750
285
772,035		 2023
£
359,761
350,000
709,761
978
710,739

Contigency fund

The contingency funds represent WMWA’s minimum reserves level, which is set aside to meet the closure costs of the company.

22 RESTRICTED FUNDS

Glasspool
League of the Helping Hand
Davenport
CYP
Total		 Balance
Incoming
Resources
Balance
b/f
resources
expended
Transfers
c/f
£
£
£
£
£
-
500
(500)
-
-
-
310
(310)
-
-
-
285
-
-
285
978
-
(978)
-
-
978
1,095
(1,788)
-
285

Purpose of restricted funds

Glasspool, League of the Helping Hand and Davenport

Donations received to be used for repairs and renewals.

CYP

Donation for sources for Children and Young People's Team.

[33]

WEST MERCIA WOMEN'S AID

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

YEAR ENDED 31 MARCH 2024

23 RELATED PARTY TRANSACTIONS

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

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

Net income/(expenditure) for the year
Depreciation
Impairment charge
Interest income
Decrease/(increase) in debtors
(Decrease)/increase in creditors		 2024
£
61,296
49,269
1,053
(9,557)
(75,726)
(68,091)
(41,756)		 2023
£
(268,606)
59,416
24,398
(3,697)
29,034
(253,236)
(412,691)

25 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.

26 CONTINGENT LIABILITIES

There were no contingent liabilities as at 31 March 2024, nor at 31 March 2023.

27 ULTIMATE CONTROLLING PARTY

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

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