## **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|



1 



**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. 

2 



**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** 

3 



**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. 

4 



**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. 

5 



## **WEST MERCIA WOMEN’S AID** 

## **REPORT OF THE TRUSTEES** 

## **YEAR ENDED 31 MARCH 2024** 

## **Objectives and Activities** _**(Continued**_ **)** 

The objects and principal activity are: 

- (a) relieve the distress and increase the safety women and children who have experienced or are exposed to domestic abuse by the provision of specialist support, advice, temporary accommodation, grants of money, items, facilities and any other services or activities that may relieve their circumstances; 

- (b) relieve the distress and increase the safety of anyone who has experienced or is exposed to domestic abuse, on the basis that such activities ultimately benefit women and children by improved understanding and the reduction of domestic violence; 

- (c) work in partnership with third sector, statutory and other relevant agencies to promote and facilitate effective responses to domestic abuse; and 

- (d) inform and educate agencies, organisations and the general public through talks, training and publicity about the causes, effects and prevention of domestic abuse and about the services provided by the Charity and to undertake or contribute to research into such matters. 

## 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: 

- Improve responses to domestic abuse 

- Increase perpetrator accountability 

- Take preventative action to reduce tolerance of the effects of domestic abuse 

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. 

6 



**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** 

7 



**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: 

- Personal safety 

- Health and well-being 

- Stability and resilience 

- Resourcefulness to parent 

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. 

8 



**WEST MERCIA WOMEN’S AID** 

**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. 

9 



**WEST MERCIA WOMEN’S AID** 

**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. 

10 



**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. 

11 



**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: 

- **Advocate for trauma-informed support** and a better understanding of the trauma of domestic abuse for women and children. 

- **Assertive and persuasive partnership working** that supports and challenges services, commissioners, employers, and communities to be outcome-focussed and empowering. 

- **Amplify the voice of those with lived experience** to influence local plans and strategies, and shape service responses. 

- **Prioritise positive outcomes for children and young people** so that childhood experience of domestic abuse does not impact their adult lives. 

- **Come together to change the narrative,** champion prevention and challenge men to end male violence and abuse against women. 

- **Co-produce with survivors and communities** to develop services that make a real difference for the survivors of domestic abuse. 

- **Secure the sustainability of WMWA** with a strong base of support and clear plans for our future. 

## **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: 

- 5 new projects won during the year 

- Receipt of a £46,000 legacy payment as well as more donations than budgeted for 

- Increased funding for internal and external training and therapy provision 

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. 

12 



**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: 

- EF Bulmer Foundation funded further expansion of our therapeutic work and enabled us to continue to provide placements for qualified counsellors to volunteer and support survivors in processing the impact of domestic abuse. 

- B&Q Foundation donated £8000 to enable us to renovate a playroom and communal spaces at one of our refuges. 

- Herefordshire Community Foundation funded work to capture the stories of survivors in their own words, for use as part of our training offer for professionals. 

## **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. 

13 



**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: 

- Select suitable accounting policies and then apply them consistently 

- Observe the methods and principles in the Charities SORP 

- Make judgements and estimates that are reasonable and prudent 

- State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements 

- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business 

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the 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. 

14 



**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: 

- There is no relevant audit information of which the charitable company’s auditor is unaware; and 

- The Trustees have taken all steps they ought to have taken to make themselves aware of any relevant information and to establish that the auditor is aware of that information. 

## **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** 

15 



## **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: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **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: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

## **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: 

- adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. 

## **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: 

- obtaining an understanding of the legal and regulatory framework applicable to the charitable company and how the charitable company is complying with that framework, including agreement of financial statement disclosures to underlying documenta�on and other evidence; 

- obtaining an understanding of the charitable company’s control environment and how the charitable company has applied relevant control procedures, through discussions with management and by performing walkthrough tes�ng over key areas; 

- obtaining an understanding of the charitable company’s risk assessment process, including the risk of fraud; and 

- performing audit tes�ng to address the risk of management override of controls, including tes�ng journal entries and other adjustments for appropriateness, evalua�ng the business ra�onale of significant transac�ons outside the normal course of business and reviewing accoun�ng es�mates for bias. 

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


## **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**<br>**FIXED ASSETS**<br>Tangible fixed assets<br>**15**<br>Intangible fixed assets<br>**16**|**Unrestricted**<br>**Restricted**<br>**Total**<br>**Total**<br>**funds**<br>**funds**<br>**2024**<br>**2023**<br>**£**<br>**£**<br>**£**<br>**£**<br>**68,107**<br>**-**<br>**68,107**<br>_91,451_<br>**2,707**<br>**-**<br>**2,707**<br>_1,350_|
|---|---|
|**CURRENT ASSETS**<br>Debtors<br>**17**<br>Bank and cash<br>**18**|**70,814**<br>**-**<br>**70,814**<br>92,801<br>**242,360**<br>**-**<br>**242,360**<br>_166,634_<br>**693,502**<br>**285**<br>**693,787**<br>_754,321_|
|**CURRENT LIABILITIES**<br>Creditors<br>**19**|**935,862**<br>**285**<br>**936,147**<br>_920,955_<br>**(234,926)**<br>**-**<br>**(234,926)**<br>_(303,017)_|
|**NET CURRENT LIABILITIES**<br>**TOTAL ASSETS LESS CURRENT**|**700,936**<br>**285**<br>**701,221**<br>617,938|
|**LIABILITIES**|**771,750**<br>**285**<br>**772,035**<br>**710,739**|
|**FUNDS**<br>Unrestricted funds<br>**21**<br>Restricted funds<br>**21 & 22**|**771,750**<br>**-**<br>**771,750**<br>_709,761_<br>**-**<br>**285**<br>**285**<br>_978_|
||**771,750**<br>**285**<br>**772,035**<br>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 -----**<br>
2024 2023<br>Note £ £<br>CASH FLOW FROM OPERATING ACTIVITIES:<br>Cash generated from operations 24 (41,756) (412,691)<br>NET CASH GENERATED BY/(USED IN) OPERATING ACTIVITIES (41,756) (412,691)<br>CASH FLOW FROM INVESTING ACTIVITIES:<br>Interest received 9,557 3,697<br>Purchase of tangible fixed assets (25,925) (77,890)<br>Purchase on intangible fixed assets (2,410) (1,800)<br>NET CASH USED IN INVESTING ACTIVITIES (18,778) (75,993)<br>CHANGE IN CASH AND CASH EQUIVALENTS IN THE<br>REPORTING PERIOD (60,534) (488,684)<br>CASH AND CASH EQUIVALENTS AT THE BEGINNING OF<br>THE REPORTING PERIOD 754,321 1,243,005<br>CASH AND CASH EQUIVALENTS AT THE END OF THE<br>REPORTING PERIOD 693,787 754,321<br>**----- End of picture text -----**<br>


_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 on charitable activities 

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 -----**<br>
||||||
|---|---|---|---|---|
|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 -----**<br>


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 -----**<br>
|||||
|---|---|---|---|
|Unrestricted|Restricted|Total|Total|
|funds|funds|2024|2023|
|£|£|£|£|
|-|
|Unity Trust bank interest|9,557|9,557|3,697|

**----- End of picture text -----**<br>


**[26]** 



**WEST MERCIA WOMEN'S AID** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 


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


**[27]** 



**WEST MERCIA WOMEN'S AID** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **10 GOVERNANCE COSTS** 

|Audit and accountancy fees<br>Bank charges<br>Governance costs<br>Trustee travel & parking expenses<br> **STAFF COSTS**<br>Gross wages<br>National insurance costs<br>Pension costs|**Total**<br>**2024**<br>**£**<br>**11,000**<br>**462**<br>**-**<br>**1,348**<br>**12,810**<br>**Total**<br>**2024**<br>**£**<br>**2,136,082**<br>**195,761**<br>**57,873**<br>**2,389,715**|**Total**<br>**2023**<br>**£**<br>_12,049_<br>_659_<br>_853_<br>_439_<br>_14,000_<br>**Total**<br>**2023**<br>**£**<br>_1,856,687_<br>_166,922_<br>_50,802_<br>_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<br>**Staff Numbers**<br>Average monthly head count<br>FTE|**2024**<br>**No.**<br>1<br>1<br>**2024**<br>**88**<br>**76**|**2023**<br>No.<br>1<br>1<br>**2023**<br>_83_<br>_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 -----**<br>
||||
|---|---|---|
|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 -----**<br>


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

## **13 NET INCOME/(EXPENDITURE)** 


**----- Start of picture text -----**<br>
||||
|---|---|---|
|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 -----**<br>


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



**[30]** 



**WEST MERCIA WOMEN'S AID** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 


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


**[31]** 



**WEST MERCIA WOMEN'S AID** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

|**18 BANK AND CASH**<br>Current account<br>Deposit account<br>**19 CREDITORS**<br>Suppliers payable<br>Accruals<br>Deferred income<br>Taxation, social security and pensions<br>Deferred income:<br>At 1 April<br>Provided during the year<br>Released during the year<br>At 31 March|**2024**<br>**£**<br>**323,187**<br>**370,600**<br>**693,787**<br>**2024**<br>**£**<br>**85,283**<br>**40,963**<br>**47,674**<br>**61,006**<br>**234,926**<br>**98,420**<br>**33,447**<br>**(84,193)**<br>**47,674**|**2023**<br>**£**<br>_393,278_<br>_361,043_<br>_754,321_<br>**2023**<br>**£**<br>_139,687_<br>_15,685_<br>_98,420_<br>_49,225_<br>303,017<br>337,768<br>37,039<br>(276,387)<br>_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<br>Between one and five years|**2024**<br>**£**<br>**19,160**<br>**4,790**<br>**23,950**|**Restated**<br>**2023**<br>**£**<br>**20,200**<br>**26,290**<br>**46,490**|
|---|---|---|



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## **WEST MERCIA WOMEN'S AID** 

## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** 

## **YEAR ENDED 31 MARCH 2024** 

## **21 FUNDS** 

|Unrestricted - general<br>Unrestricted - contingency fund<br>**Total unrestricted funds**<br>**Restricted funds**|**2024**<br>**£**<br>**351,750**<br>**420,000**<br>**771,750**<br>**285**<br>**772,035**|**2023**<br>**£**<br>_359,761_<br>_350,000_<br>_709,761_<br>_978_<br>_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<br>League of the Helping Hand<br>Davenport<br>CYP<br>**Total**|**Balance**<br>**Incoming**<br>**Resources**<br>**Balance**<br>**b/f**<br>**resources**<br>**expended**<br>**Transfers**<br>**c/f**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>**-**<br>**500**<br>**(500)**<br>**-**<br>**-**<br>**-**<br>**310**<br>**(310)**<br>**-**<br>**-**<br>**-**<br>**285**<br>**-**<br>**-**<br>**285**<br>**978**<br>**-**<br>**(978)**<br>**-**<br>**-**<br>**978**<br>**1,095**<br>**(1,788)**<br>**-**<br>**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<br>Depreciation<br>Impairment charge<br>Interest income<br>Decrease/(increase) in debtors<br>(Decrease)/increase in creditors|**2024**<br>**£**<br>**61,296**<br>**49,269**<br>**1,053**<br>**(9,557)**<br>**(75,726)**<br>**(68,091)**<br>**(41,756)**|**2023**<br>**£**<br>(268,606)<br>59,416<br>24,398<br>(3,697)<br>29,034<br>(253,236)<br>(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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