COMPANY REGISTRATION NUMBER: 03919511 CHARITY REGISTRATION NUMBER: 1085824 West Hampstead Women's Centre Company Limited by Guarantee Audited Financial Statements 31 March 2024 Jackson & J4ck50n A trading name of Jacks'on Nicholas Assie Ltd Chartered Certified klccounlants & Statutory Auditor5 Suite 7, Meridian House 62 Stalion Road. Chlrt%ford London E4 7BA West Hampstead Women's Centre Company Limited by Guarant88 Financlal Statements Year ended 31 March 2024 Page Trustees, annual report (incorporating the directols report) Independent auditorfs report to Ihe members 12 Statement of financial activities (induding income and expenditure account) 17 Slatement of financial position 18 Statement of cash flows 19 Notes to the financial statements 20 West Hampstead Women's Centre Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Dlrectorfs Report) Year ended 31 March 2024 The trustees. who are also Ihe directors for Ihe purposes of ¢(xnp3ny law. present their report and Ihe financial slalemenls of the charity fof the yeac 0￿1ed 31 March 2024. Reference and admlnistratlve details Registered charity name West Hampslead Women's Cenlre Charity reglstratlon number 1085824 Company registration number 03919511 Principal office and re9iStered 2&30 Cotlesgh Road office London NW6 2NP The trustees Jenniler Bro￿ (Chair) Shaheda Multani Claudia Blackett Laura Holden Claire Lintingre Charlotte Moore Victoria Lea Emily Harrold Jessilx Richards (Retired 15 July 2024) (Retired 12 March 2024) (Appointed 8 Marth 2024) (Appointed 15 July 2024) (Appointed 15 July 2024) Company Secretary Claudia Blackett Centre Manager Snezana Bulatovic Audltor Jack50n Nicholas Assie Limited Chartered Certified Accounlants & statutory aLMlitor Suite 7, MerKJian House 62 Station Road Chingford London E4 7BA Bankers Uoyds Bank 1 Walm Lane Willesden Green London NW2 SSN Jueksuii Nicholof A.¥.¥ie Limtted Cliartered Certi]ied Atcounlanls West Hampstead Women's Centre Company Llmited by Guaranlee Trustees. Annual Report (In¢orporatlng the Dlrector's Report) (continued) Year ended 31 March 2024 Reference and Administrallve Detalls Reference and administrative details are shown in Ihe schedule of memberyJ ol the board and [￿fesSIOnal advisors on p8ge 1 of the fmancial statements. The Trustees The Trustees vkno served the charity duriNJ the peri(Kl were as follows.. Jennifer Brown {Chair} Claudia Blackett Shaheda Mullani Claire Linglingre Laura Holden Charlotie M¢)0 Victorla Lea (Secretary) (Treasurer) Slructure, Govemance and Management Th8 company was e5tsblished under a memorandum of associalion Ythich established the objecls and powers of the charitable company and is govemed under ils articles of association. Organisat*onal structure The organisats.onal struclure of WHWC is: Snezana Bulatovic I Centre Manager Jamad Guled | Somdi and Fffjnch-speakirlg Adv￿￿ and Advocacy worker Julia Tint | Fundraiser and Centre Worker Susan Neltleton I Volunteer Development W(Yker Leyla Siyad | Cleaner Sesslonal Workers We have a team of sessional vthers delivered 10 services at WHWC, whtch I￿lUded. Irish Women's Group. Crafts classes. sewing classes, creative writing dasses. tknjiatry sessions, "Legs, Burns and Tum5- keepfil sessions. aromatherapy massage sessions, gardening sessions natural dyeing w(xkshop5 and Per$r￿al development workshops. We also give many thanks to individual donors for t￿￿1r kind and generous suprKIrt and donations to Wesl Hampstead Women's Centre. We also want to thank all lh• ¢￿￿M￿nItY groups and ne￿orkS Ihal we work with on a regular ba&s. Funderslsupporters Th8 London Borough of Camden The London Borough of Camden - Community Infrastructure Levy ftsnding Camden Giving - Equalily Fund Grant Govèrnment of Ireland - Emigranl Support Programme The Hampslead Wdls and Campden Trust The Fitzdale Twst The Marsh Charitable Trust Little Waitrose West Hampslead Partnershlps British Museum Camden Adult Community Learn￿g Camden Advice Nelw¢yk Camden Slralegiclcommunity Partnership Maida Vale lyengar Yoga Inslilute NHS Camden and Islington Jackf(Jn Nic'hol￿ A￿1¢ Liniiled Charlered CertifiedAccounlanls West Hampstead Women's Centre Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (eontlnu•d) Year ended 31 March 2024 Structure, govemance and managèment The company was established under a memorarttlum of association wh￿h established the obj.ects and powers of the charitable company and is governed under its articles of association. WHWC 15 a Company limited by guarantee and a registered charity. The Charitable Company is managed by a Trustees elected at the Annual General Meeting and the members who have served during the year are shown on page 1 of these stalements. Each Trustee is both a ￿1￿clor of Ihe company and a truslee of the Charity and undertakes an aTnounl nol exceeding one pound in evenl of the winding up of the company. The purpose of Ihe Twstees is to support the Women's Centre. help it5 growth and pursue its mission. The Trustees hold overall responsi￿.11tY for the direction. policies, employment and finances of the Centre and are resFM)nsible for the decbion-making process of the Centre. Duties of the Trustees . To ensure th81 the cent￿ manages tls finances property To ensure that Ihe cent￿ is a good em ￿0Yer of ils paid and vdunlary staff To be involved in the recruitment and selection of stsff . To oversee that staff a￿ property supervised To monitor and evaluate the work of the Centre To support the Centre by bringing their skills, contacts and interests To provide support lo workers on events and fundraising To be abl8 to do specific dulles i.e. treasurer, supervisor to workers To be able to give lime for special meetings or for other tasks required. To be able to attend away days or training Irom time to time . To attend meetings once a month, whth usually tske place on Mondays from 6..30 pm to 7.30pm, Al the meeting, the Manager of the Centre reports on what has happened in the past monlh. Problems and future plans are discussed. and the Centre's work is Monit￿ed and evaluated on regular basis. a) Roles and Respon$lbllitie$ of Trustees They are directors of WHWC as a Company Limtted by Guaranlee in England and Wales They have fesponsibility for ensuring that WHWC fulfils its objectives as set out in our Memorandum of Association They help lo set the ethos and culture of the organisalion They are responsible for ihe oversight of WHWC'S financial tx>sition ir￿luding audit and risk management . They ensure thal WHWC'S lunds are used wisety and in accordance wrth our aims and objectives . They formally approve the a¢a￿ntS They are often needed to sign le9al documents and cheques rf they are signatories They should be committed to carrying out WHWC'S policies and procedures i.e. Equal Opportunities and the Code of Conduct . They determine the staffing slructure and terms and Condit￿nS of service . They are also imiiled to be staff inlervthi panels. JaeL¥un Nicholas A.i.¥ie Limiled Chartered Certified Accounlaiils West Hampstead Women's Centre Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢onWnu•dl Year ended 31 March 2024 bl Inductlon . Being a Trustee of WHWC gives members the opportunity.. lo develop skills and experience in a range ol areas induding governance. employment. fundraising. finance. publicity. and equal opportunities To promote the interest of women in Camden To participate in events. oulings, celebrab'ons and parties . To work together with women from different parts of the wortd making Pfogress and watching the Centre grow. There is a small budget to feimburse members for travel. postage. lunch and telephone experv685, New members arè also encouraged to attend training on the rights and responsibilities of the trustee and the￿ is a small budget for this. Women interested in 5erying on the WHWC management committee are asked lo complete a brief information fomi outlining interests and experience related to the person specification sel out in the "Trustees Roles and Responsibilities- document. Prospective members are provided with an annual report and audited a¢Kounts frorn last year. The Chair may rnnlact the referees provided by the G3ndidate on the form. If the candidate is shortlisted. she be invited lo meet Ihe management committee selection panel to discuss fully what is involved in management committee membership and answer any questions the candidate may have Once elected al the AGM. Ihe Secrelary of WHWC will arrange for the new membef to complete the appropriate forms to notify Companies House and Ihe Charity Commission that she is a new TrLtstee and direclor The new member will have an induclion. which will Cover details of the role and ￿spOnSIbl1111es of Truslee including poliues and prC￿edUreS . One named member of Ihe management committee wll remain as a contact person to provKJe support and advice to the new member to help them integrate inlo Ihe committee and Ihe organisalion The rdes of Offi￿15 are clearty defined as set out below. The Chalr . Has the over¥iew of the WHWC and represents WHWC at public events and al meets'ngs with other organi5alions . Line manages the centre manager and supervises her work and w(Yk of 0￿r staff members Ensures Ihal meetings are effective. and deCisi￿S are taken and implemented in a way that reflecls the needs of WHWC Encourages full and relevant discussions Ensures that everyone is included in the decision-making process and in 8n emergency. she will contact all Trustees. Helps out with differences and tdps to deal wrth conflicts Participates in the recruitment of all staff members Calls and chairs the AGM, presenting a Chaifs report Parts'cipales in updating and wriling new policies Pa￿Cipate5 at every stage of strategic planning of Ihe cent￿.$ future and business planning . Participates regularly in the monitoring and evaluatw of the Centre's servres. Jocks'on NicholtLF Assie Limiled Chartered Certified Accoilnlartls West Hampstead Women's Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) {tontirtu•ol) Year ended 31 March 2024 The Treasurer Has responsibility for ensuring that records of all WHWC'S financial transactions are kept, allhough the committee as a whole is responsible for making financial decisions Ensures Ihat financBI transactions are in compliance with SORP 2019 requirements Has a general overview of WHWC'S financial situalion, ensures that the committee is kept informed and makes financial recomrnendalions. Works with the finance worker in the budgeting and financial planning of the WHWC Keeps regijlar contacl with the finance worker and fundraiser regarding budgeting and fundraising Liaises with the finance worker in preparing for the annual audit and ensures that fi'nancial reports are submitted to relevant offiaal bodies and funders Acts as the contact wilh the auditors . Reports any issueslrecommendations communicated by Ihe auditors to the other management committee members immediately . Ensures that any actions1￿COmmendatiOns communicated by the aUdIt￿S are acted on al the eartiest opwrtunity. The Secretary The secretary deals with WHWC'S offlcaal paper￿tsrk. Olher roles indude: Being one of the cheque signatories Ensures that any changes in membership are cMirnunicated to CMipanies House and The Chanty Commission Ensures thai the auditors are informed of ary felevanl changes io the managemenl committee, for example a change in Treasurer. Oblectlves and actfvltles The objectives of WHWC as set out in lis memorandum and artides of associalion are as follows.. To promote any charilable Pufpose for the benefit of women in and around the area known as Camden by the advancement of educats'on. the protection of heallh and the relief of sickness ar)d distress, includin9 the promotion of recreation and leisure activities, in the interests of social welfare in order to improve their quality of life . To empower women through education, infomwlion and confKlence buildirwJ To improve women's and their families. health . To decrease isdation of women, 8spe¢ially carers, refijgees, disabled elderly and women suffering Irom domestic violence . To improve service vsers. access to services. educational and eC￿OrniC opportunities To provKle a safe space for all women To alleviate isolats'on and improve the quality of the lives of Ihe women who use our services To help sustain. slrenglhen and improve the heaith, wel￿being and status of all women. Jacknon Nicholas Assie Liiiiiled Charlerea Certified Aceuunlanl.f West Hampstead Women's Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢ontlftuedl Year ended 31 March 2024 Publlc Benefft The West Hampstead Women's Centre provides a range of benefits and activities lo the public as it aims to empower women emolionally. socially and economically and to encourage them to fulfil their potential. Our seThices are open to all women who need access to our services foT their health. personal developm8nt, safety, skill-based leaming, holisbc therapies and when they are in a crisis or isolated. We bring communities together. actively encouraging social cohesion and integration. Our services included a range of advice and advocacy. healthy living and well.being sessions. social support groups, classes. personal development and viAunleering. Achlevemenls Seventy-nine volunteers and 10 sessional wlykers were involved in providing various activities. including healthy living and well-beiftg activities and weekly support lo centre users and the staff leam. These activities included aromalherapy massage. 05teopalhy and rellexology sessions, Legs, Bums and Turns keepfit. yoga, Pilates, Asian Women's Group. Irish Women's Group, C￿aliVe writing, sewing andl crafts dasses, gardening sessions. natural dyeing workshops and personal developmenl sessions. Volunteers also contributed 2.508 hours to help WHWC run vital services in this period. The staff team comprised centre manager, a Somali and French-speaknng 8dvice and advocacy worker. centre worker. voknnieer development and a deaner. During the repOrt￿g pericxl, WHWC'S servtes ber*fitod 480 womon. 2023 was a busy year for the staff and the Trustees. Regarding ihe daity running of Ihe Cenlre. we saw an increase in women coming through the door and contacting us via the lelephone. The cost-of-living crisis has disproportionately imp8cled the most disadvanlaged women who now need our help with multiple issues. The Twslees and management have been busy negoliating our new rent and lease of Ihe building from Camden Council. Fundraising remained one of th8 biggest challenges during this period and WHWC ¢￿tinue3k ts new funding sources arKI to explore new ways of raising income. 2024 is a very special year for the West Harn￿tead Women'5 Centre, it has been 40 years ￿nce the Cenlre opened and began ath'vety serving and supporting women and their families. particularty those who are most in need. To mark this amazing milestone in the history of the West Hampstead Women's Centre, we plan to celebrate in our usual wam) Women's Centre way of 'AI v￿men under one roof.. Advlce and AdV0￿¢Y Sorvl The advice and advtracy seNi¢e assTrsted women lo taGkle urgent and complex issues related to poverty and hardship. debt, sub-standard housing, utility bills, domestic abuse and the impact ol the osl-of-living crisi5. helping them to manage in their daily lives. The service also helped women to better manage their personal finances and maximise their income by securing welfare benefits. cosl-of-living, debt waivers. hardship grants on their behalf. The serv￿8 also continued to support women experiencinA housinA repair issues affeclinq their health and helped women to be rehoused. Our worker who is Somali and French speaking, advocated and translated on behalf of hard-lo-reach women facing languagelcultural barriers. help¥ng them to access mainstream services and entitlements. The service also referred or signposted women to specialisl agencies, f(Y example, domestic abuse age￿ie$. specialist legal agencies or foodbanks. The advice and advocacy service assisted 188 women dunng 2023-24. We delivered 407 advocacy appointments for disadvantaged women. We made 121 cosl-of-living grant applicabons, generating £50.264 in income to support women and their families, lacing hardship. Forty-six families were supported with food vouchers, reaching 164 individuals. Jackson Nicholo% A.&sie Limilen and preventK)n of potential issues. Guided Meditation We ran three guided medilation workshops in June 2023 and individual sessions in October and November 2023, where guided meditalion lechniques were used to help women relax. release anxiety, and boosi posilive focus and self-esleem. Jac'knoii NicholaF Assie Liinifed Cliarlered Certified Accounlanls West Hampstead Women's Centre Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Directoes Report) (eontlnu•dJ Year ended 31 March 2024 Herbal Wellness The Herbal Wellness workshops focused on the medicinal and h881ing properti8s of different herbs and the various ways in whj'ch herbs promote wemness and physical and mental well-being. They took F4ace every third Tuesday ol each tnonlh. One hundred and lorty-nme women benefitted from accessing well-being services. Sixty-six women benefitted from 194 exercise sessions, 83 women accesseil 423 holistic body Iherapy appointments, and 42 women benefiled from 61 podiatry appointments delivered in PartnerS￿p with Ihe NHS. Personal Development Wesl Harnpstead Women's Centre Pfovides a safe. supp(xbve space for women frcxn all communil and backgrounds to come together lo discover similaritses. leam from differences and to help them fulfil their potential. Self-care for our wd14)élng This series of workshops explored vth8t needs to bè in place for people to achiwrfe a sense of well-being and balance. induding essentials such as movemenl, good sleep, and a healthy diel. carin9 for the mind and managirvJ different f881ings and emotions. Crafts ¢la$s•8 These classes are open lo V￿Men of all ages and atslib"es. with an emphasis on women with emotional and physical health issues. Women extAored various craft iachniwes, Pr￿juC1n9 items which were displayed at the Centre. Creatlve writing classes Women worked on different aspecl of writing each week. ex￿￿Ing emotions and experiences. which stimulated the creative imagination. Participanis wrote short Pieces of poetry or pros¢. selecting one to be read aloud at the end of each session. S8wlng ¢las808 Participants leamed sewinglck)thes making iechnKiues. with some in the class undertaking a personal projecl, such as making curtains. Short courses and workshops We ran natural dyeing workshops in July and November where participants learned techniques using ants and natural materials. includinq Detal$, leaves and onion 8kins to dve silk scarves in vibrant colours and praclised indigo dyeing. Jack.*uii Nicholas Assie Limiled Cliaptered CerlifiedAccounlants West Hampstead Women's Centre Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (conthiu•dJ Year ended 31 March 2024 Volunteering Whether it's mentoring, delivering body therapy a￿j exercise sessions. event planning. or various administrative lasks. WHWC offered volunteering roles Ihal eftr￿hed Ihe lives of 132 volunteers, giving them the opportunity lo leam rwi skills and make a valuable contribuitM to their community. 178 women accessed Personal Development services 2,508 volunteer IK)uts helped the Centre run vital sefvlces 63 corporate volunteers attended seven corporate volunteering activities 82 women took part in 114 leaming Sessions run in partnership with Camden A￿lt Community Learning 46 women p8rticipated in 22 workshops cowing kumbhimo, natura dyeing and 50ngwriting. acquiring new creative skills Flnanclal review Overall. It has been a successful year financially for WHWC. Th8 charity has been able lo provide existing services and to build on others. We were successful in fundraising income of £165.023 for the reporting year of which £130,330 was raised through charilable trusts and foundations arMJ local authority, £9,123 was raised through room hire. £6,631 was raised through other income arKI £4,234 in interesl. The total reserves of the charity 8t the reporting date were £373,54412023: £400,917), of which £112,884 {2023 £163,052) vrns ￿$tricted and £260,660 {2023: £237.865) unrestncted. The Trustees remain confident thai the charitable company will be able to deliver signif￿nIty against our aims and objects wthin the resources Ihat will be available for 2023-24. R08erves policy The charity has identified that in order to ensure continuity of delivery of services, free ￿SerVeS fund should be built lo cover redundancy and three monlhs running costs, e5tirnated al £70,000. At the year ending 31 March 2024 reserves were £260,660 analysed as: 1 £132,567 01 frea res6ryés b) £95.093 set aside for staff payments cl £13,000 set aside for replacement of equipment d) £20.000 for building refurkn'shment. Reslricted funds 01 £112,884 held fw specific wrposes as di￿ted by the funder are analysed as.. a) £76.498 be spent on orvJoing prr4ects b) £36.386 sel aside for the write down 0¢ buildiry ￿furbIShMent over the remainirbg four years. The destgnated funds have t￿eTr set asid8 by th8 Twstees for equipment and furnishing rep18cemenl. building refurbishment, and slaff salaries. The trustees are confident that the desynated funds will be used in accor(1ance with Ihe charity's objectives and will be spent in a timely mann8r to achieve the intended impact. We anticipale Ihat the designated funds will be used over Ihe next live years. Jackson NicliolaF Assie Liiniled Charlered Certified Accouiilanls West Hampstead Women's Centre Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (¢ontlnue(lJ Year ended 31 March 2024 Plans for th• futur• Our future plans are to sustain all the activities and continue to fUf￿raISe for the core eosls and running costs of projects. maintain our services arKI raise health awareness among OLSr users. Evenls after the end of the reportlng perlod Part￿Ular8 of events after the reporting date are detailed in note 24 to the fin8n(#al st8tem8nis. Trustees, responsibilities statemont (a) the directors are responsible for yeparing the Directors. Report 8nd ihe fnancial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Acceple(l Accounting Practice. (b) company law requifes the directors must not approve Ihe financial statements unless they are satisfied that they give a true and fair View of the state of affair5 of the charity and of the surplus or deficit profit or loss of the Chanty for that period-, (c} in preparing the financial statements the directors are required to: {1) select Suttable accovnling policies 8nd then apply them consistently,. (li) make judgements and accounting eslimales that are reasonable and prudent: {iii) State whether applicable accountsng standards have been followed. suty.ecl lo any malerial d8parlur8s disclosed and explained in the financial statements.. and (iv) prepare the financial statements on the goirKJ concern basis unless it is inappropriate to p￿SuMe that Ihe charity will continue in bUsI￿ss. (d) the directors are responsible for keeping adequale accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any lime the finan¢bal p051tion of the charity and thal enable them lo ensure th81 the financial statements comply with the Companies Act: (e) the dlrectors are ￿sponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the preventson and delection of fraud and other irregularitses- and (n where appropriate. the d1￿Clor5 are reswnsible for the maintenance and integrity of the corporale and finan¢pl information indude(l on Ihe charitys website. In the case of CA 06 Co.-$418{2) each of tf* pers￿8 WI￿ ar8 directors 81 Ihe timo when the report is approved, the followiryJ applies: (a) so far as each director is awa￿. there is no relevant audit information (information needed by the company's audilors in connects'on with preparing their report) of which the company's audIts￿S are unaware,. and (bl each director has taken all the sleps that he ought to have taken as a director in order to make himself aware of any relevant audit infomiation and to establish that the company's auditors a￿ aware of that information. Jackson Nicholaf Assie Limiied Charlered Cerrified AcL'ounlanl.f io West Hampstead Women's Centre Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (conflntmdj Year ended 31 March 2024 (g Members of the charily guaranlee to conlribule an amount not exceeding £1 to the assets of the charity in the event ol windiThJ up. (h Members of the management commsttee are members of the charity, but this enliues them only lo voting rWts. Members of the management committee have no beneficial interest in the company. Audttor Each of the persons who is a tTustee at Ihe date of appfoval of this report ccmfimis Ihat: so far as they are aware. Ihere is no relevant audit infonnation of wthch the chariws auditor is unaware; and they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and lo establish Ihat Ihe charity's auditor is aware of that information. The audilor is deemed lo have been re-app￿nIed in accordance with section 487 of the Companies Act 2006. Small company provlslons This report has been prepared in accordance with the provisions applicable to comp8ni&s enb'tled to Ihe small companies exemption. The Iruslees, annual report W88 approved on 21 Jwsuary 2025 and s¥Jned on behalf of the board of truslees by: Claudia Blackett Trustee Juc.k¥c)ii Nichola¥ A.¥.sie Limiied Churtered Cerlified AcL'oiinidni.s West Hampstead Women's Centre Company Limited by Guarantee Independent Auditorfs Report to the Members of West Hampstead Women's Centre Year ended 31 March 2024 Opinion We have audited the financial statements ol West Hampstead Women's Centre (Ihe 'charity') for the year ended 31 March 2024 which comprise the slalemenl of financial aclivilies (including income and expenditure account). stalemenl of financial posilion. slalemenl of cashflows and the related notes, including a summary of significant accounting policies. The financk91 reporting framework that has been applied in their preparats'on is applicable law and United Kingdom Accounting Standards, induding FRS 102 The Financial Reporting Slandard ap￿ICable in the UK and Republic of Ireland {United Kingdom Generalty Accepied A¢counting Praclice). In our opinion Ihe audited financial ststements: give a tnje and fair view of the state of the Charity's affairs as of 31 March 2024 and of its incoming resources and applicati(￿ of resources, induding ils income and expenditure. lor the year Ihen ended., have been properly prepared In accordance with United Kingdom accounting standards, including FRS102 The Financial Reporting Standard appluble in the UK and Republic of Ireland-, and have been prepared in accordance with the requirements of the Companies Act 2CX)6. Basls for oplnlon We conducted our audit in accordance with Intemational Standards on Auditing IUK) (ISAS (UK)) and applScable law. Our respOnsi￿litieS under those slandards are ftjrther described in the audilor's responsibilities for the audit of ihe financial stalements section of our reFQrt. We are independent of the Gharity in accordance with the ethical requirements relating lo the audit of Ihe financial statements in the UK, including the Financial Reporting Standards (the 'FRC'sl Elhul Standard. and we have fulfilled our other ethtcal responsibilitses in accordance with these requirements. We believe that the audit evidence we have obtained is suffKienl and appropriale lo provide a basis for our opinion. In common with many olher charities of this size and nature the auditors we used to assist wilh the preparation of the financial statements. Concluslons rnlatlng to golng eoncom In auditing the financial statements. we have concluded that the Irustees use of the going corKern basis of account1r￿ in preparatim of Ihe fina￿la1 slatemenls is appropriale. Based on the work. we have perfOny￿1, we have not Klentified any mateTial uncertainties ￿lath'ng to events or CA)nditions that. iTrJividually or collectively. may cast significant doubt on the charity's ability to continue as a qoinq concem for a pencxl of al 18asl Iwelve months fri)m when the financial statements are aulhorised for issue. Our responsibilities and the responsibiliiw of the trustees vlith respect io going c(mcern are described in the relevant seclions of Ihis report. Nii.hula.¥ A.s)ie Limiled Chartered Cerli]ied Accouiilants 12 West Hampstead Women's Centre Company Limited by Guarantee IndependentAuditorfs Report to the Members of West Hampstead Women's Centre (¢onthii Year ended 31 March 2024 Other Inforniatlon The oiher information compris8S the infomiation induded in the trustees. report, olher Ihan the financial statements and our auditors report thereon. The trustees are responsible for Ihe olher information contained Nlithin the trustees. report. Our opinion on the financial statements does not cover the other informat¢on and, except to the extent otherwise expliatly stated in our report, we do nc express any fom ol assurance condus1￿ thereon. In connection with our audit of the financial statements, responsibility is to read the other information and, in doing so, consider whether the other information is materialty inconst5tent wilh the financial statements oi our knowledge obtained in ihe cours8 of Ihe audit or othepwise appears to be rnalerialty misslated. If we identify such malerial inconsislencies or apparenl material misslalemenls. we are required lo determine whether this gives rise lo a material misstatemenl in the financial statements. If. based on the work we have performed, we conclude thal there is a malerial misslatemenl of this other infom)ation. we are required to report that fact. We have nolhing to report in this regard. Opinions on other matters prescrlb•d by the Compan1•$ Aci 2006 In our opinion, based on the VKJrk undertaken in the course of the audit.. the information given in the Iruslees. rerx)rt (incor￿rat1n9 the Directors. Reporl) for the financial year for which Ihe audited financtal ststernents are prepared ts Gonsistent with the audited financial stalemenls,. and the Dtrectors. Report has been prepared in accordance with applicable legal requirem8nts Matters on whlch we are requlred to report by exceptlon In the light of the kTh)wledge and underslandirvj of ihe charity and its environment obtained in the eoufse of the audil, we have not idenltfied material misslatements in the trustees, reporL We have nOth1f￿ to report in respect of the following matters in rdation lo whith the Companies Act 2006 requires us to rep)rt io Y￿ if. in our opinicn". adequate ac￿)untIl¥j records have not been kept. or ￿turnS adequate for our audit have not been received ffom branches not vtsiled by us.. ( the audiled financial statements are not #i agreernent with ihe accwnting re¢￿dS and ￿tUrnS. or rtain disclosures ol trustees. remuneratiw 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 enlilled to prepare the audited financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the directors. rewrt and from the requirernenl lo prepaffj 8 slralegic report. Jackson Nicholas Assie L4miied Cliortered Cerlified Accoiinianis 13 West Hampstead Women's Centre Company Limited by Guarantee Independent Auditorfs Report to the Members of West Hampstead Women's Centre (condnu Year ended 31 March 2024 Responsibilities of trustees As explained more fully in the Iruslees. responsibilities statement, the Irust88s (who are also the directors for the purposes of company law) are responsible for the preparation of the financial statements in accordance with the applicable finanual reporting framework and for being salisfied that they give 8 true and fair view. and for such internal control as the trustees determine is necessary to enable the preparatM)n of audited financial ststements that a￿ free tr￿) material misslatement. whether due to fraud or error. In preparing the financial statements, the trustees are responsible for 8ssessing the charity's ability to continue as a going concern. disclosing, as applicable. matters related lo going ¢on¢em and using the going ¢oncem basis of accounlj'ng unless the trustees either inlend lo liquidate the charity or to cease oparations, or have no realistic altemalive but to do so. Audllorfs Responslbllltles for Ihe Audit of the Flnan¢ial Ststements Our objectives are to obtsin reasonable assurance about whether Ihe financial statemenls as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditor's report that includes our opinion_ Reasonable assurance 15 a high I￿81 of assurance bul is not a guarantee that an audil conducted in accordance with ISAS (UK) will always detect a malerial misstatement when it exists. Misslalemenls can arise Irom fraud or error and are considered material if. individually or in the aggregale, they could reasonably be expected to influence the economic decisions of users taken on Ihe basis of these financial staternents. s part of an audit in accordance wlh ISAS IUK). we exercise professional judgment and maintain professsonal scepticism thr￿ghOut the aijdil. We also: Identify and assess the risks of material mtsstatement of the audited fmancial stalemenls. whether due to fraud or error. design and perform audit procedures responsive to Ihose risks. and oblain audit evidence that is sufficient arKI appropriate to provide a basis lor our opinion. The risk of not detecling a material misslatemenl resulting from fraud is higher than for one resulting from error, as fraud may involve collusion. forgery, intents'onal omis5M)ns, misrepresentats"ons, or the override of interrk31 conlrol. Obtsin an undersianding of intemal ¢￿trIA relevant to the audit in order lo design audit procedures that are appropfiate in the circumstances. bul not for the purpose of expressing an opinion on the effeciiveness of the intemal contrd. Evaluate the approprialeness of accounting polici•s used and the reasonableness of accountirNJ estimates and related di5dosures maije by the trustees. Conclude on the appropriateness of the trustees. use of the going concem basis of accounting and. based on the audil evidence obtained. whether a matèrial uncertainly exists ￿lated lo events or condition5 that may cast sTrgnificant doubl on the charity's ability lo continue as a going concem. If we condude that a material uncertanty exists, we are required to draw attention in our aud•torfs report to the related disdosur85 in the audited financial statements or, if such disclosures are inadequate. to mTrJfy our opinion. Our conclusions are based on the audit evidence obtained up to the dale of our auditor's report. Howevèr. fulwe events or Cl￿di110n$ may cause the chanty to cease to conts.nue as a gcmng concern. Evaluate the overall presentation. structure and contenl of Ihe audited financial si8lements, including the disclosures. and whether the audtled financial statements represent the underlying transactions and events in a manner that achieves fair presentation. Jdck.Yoii Nicholo.i A.Y.sie Limiled Chartei ed Certified Accounlqiils 14 West Hampstead Women's Centre Company Llmlted by Guarantee Independent Auditorf5 Report to the Membera of West Hampstead Women's Centre (conllnu•dJ Year ended 31 March 2024 We communicate with those charged with governance regarding. among other matters. Ihe planned scope and timing of the audit and significanl audit findings. including any significant deliciencies in internal control that we identify during our audiL Ext•nt to whlch th• audlt wa8 con8ld•red capable of detectlng Irr•gularltl08, Including fraud Irregularities. including fraud. are instances of non-compliance with laws and ￿gUlatiOns. We design procedures it) line wilh our responsibilities. outlined above, to detect matenal misstatements in respect or irregularities. including fraud. The extent to which procedures are capable of detectir19 irregularities, including fraud is detailed below: We considered the nature of the charity's industry and its control environment and reviewed Ihe charity's documentatson of their policies and procedures relabng to fraud and compliance with laws and regulations. We also enquired of management and others within the entity about their own identification and assessment of the risks of irregularities_ We obiained an understanding of the legal arKi reg￿atory frameworks that the charity operates in. ar)d identified the key laws and regulations that.. had a direct effect on the d8lerminatK)n of material amounts and disclosures in Ihe financial statements. These included the Companies Act. Charities Act. Charities (Accounts and Reports) Regulations 2008. Heallh and Safety ACL employment law. pensions legislation. tax legislation. Bribery Act and Slavery Act: and do r)ot have a direct effect on the financial statements but comtAiance wth which may be fundamental to the charity's ability lo operate or to avoid a material penalty. These included the Charity Commission for England and Wales {Charity Commission) regulations. fundraising regulations and Anti-money Laundering Regulat￿nS (induding Proceeds of CrIff￿ Acl 2002 and Terrorism Act 2000) We discussed among the audil engagement team regarding the opportunities and incentives that may exist within Ihe organisalion for fraud and how and where fraud mighl occur in the financial slalements. As a result of perfom)iThJ the above, we identified Ihe greatest potential lor fraud in the following areas. and our specific procedures parfomHS to address them are described below". Recognition of gfant income: this involves jLKlgement ar￿nd whether grants have perfonnance conditions attached lo them which have lo be met before income can be rec(yJnised, as well as judgement over whether or not those conditions have been sa115fied. On a sample basis. we have assessed the judgements and estimates made by management in the recognition of this income. Appropriate 311c￿allon of restrlcled income.. there is a risk that reslricled income may not have been identified and allocated as such. We reviewed the allocation of income to rastricled or unreslri¢led ruiids lili￿dI feGuyr?iliuii Iv viisure rv5lriLts"ons were apwopridlvly idvntifiwj dnd dppli¥d, diid reviewèo fund translers from reslricled to unrestricled funds to assess the rati(Male for those movements. In common with all audits under ISAS (UK). we are also required to porfom Speci￿ procedu￿5 to respond lo the risk of managemenl override. In addressing the ri8k of fraud through management override of conlrols. we tesled the appropriateness of joumal entries an¢J other adjustsnenls,. assessed whether the judgements made in making accounting esb'mates are indicative of a potential bias: and evaluated the business rationale of any S￿nIfICant transactions that are unusual or outside the normal course of business. jack.son Nichola.$ Assie Limiled Charlered Certified AccoiinlaAIJ 15 West Hampstead Women's Centre Company Limited by Guarantee Independent Auditorfs Report to the Members ofwest Hampstead Women's Centre (conlwwedl Year ended 31 March 2024 In addition to the above. our Pr£￿edureS to resw)rKI to ihe risks identified ind￿ded the following.. rev￿wing financial slalemenl disclosures by testing to supporting documentalion 10 assess compliance with provisions of relevant layts and regulations described as having a direct effect on the financial statements; performing analylical prctedures to identify any unusual ￿ unexpected relationships that may i￿11cate risks of malerial misstatement due to fraud- enquiring of management concerning actual and potenti￿ fitigation and claims. and instances ol non-compliance with law￿ and regulations: and reading minutes of meetings of those charged with govem8nce. reviewsng inlemal management ports, reviewing CoffespOnde￿e with HMRC and with Ihe Charity Cornmission. Use of our report This report is made solely lo the charity's members. as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit w(Kk has been undertaken so that we might Slate lo the charity's members thos& matters we are required to state lo them in an auditorfs report and for no other purpose. To Ihe fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the charily and the Chari￿s ff*mbers as a body, for our audit work. for Ihis report. or for the opinions we have formed. John Assle FCCA (Senior Statutory Auditor) for and on behalf of Jackson Nicholas Assie l.imited Chartcrcd Certified Accountants and Statutory Audltors Suile 7. NILridian I IOUSL 62 Station Road Norih Chingford London E4 7DB 22 January 2025 Ja¢.k.%c)Ir Nichulos A.Ysie Limited Cliarlered Cerli/iedAecoiiiitanis 16 West Hampstead Women's Centre Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account Year ended 31 March 2024 2024 Restricted funds Total funds Total funds 2023 Unrestricted funds Not• Income and endowments Donations and legacies Charitable activities Investment income 14,705 105.754 4,234 14,705 146,084 4,234 12,023 349.748 759 40,330 Total income 124,693 40,330 165,023 362,530 Expendfture Expenditure on raising lunds- Costs of raising donatKnS and legacies Expenditure on charitable activities Total expenditur (4.114) (97.784) (101.898) 14,114) (￿,498} (188,282) (￿,498} 1192,396) (4,138) (155.979) (160.117) 9.10 Net (expenditureylncomè and net movement in funds 22.795 {50.168) (27,373) 202,413 Reconciliatlon ol funds Total funds brought forward Total fund8 ¢arri•d forward 237.865 163,052 112,884 400,917 373,544 198,504 260,660 400,917 The slatemenl of financial activities indudes all gains arKI k￿Se5 recognised in the year. All income and expendittjre derive from continuing activities. The notes on piges 20 to 34 form part of these financial statements. JacL¥oii Nicholas Assie Liinired Chartered Ceriifiecl Accoiiiilanis 17 West Hampstead Women's Centre Company Limited by Guarantee Slalement of Financial Position 31 March 2024 2024 2023 Flxed assets Tangible fixed assets 17 36,724 50,021 Current assets Debtors Cash at bank and in hand 2,413 338.766 2,656 422.571 341,179 425.227 Credltors: amounts falllng due wlthln one year Net current assets 19 (4,359) (74.331) 350,896 336,820 Total assets less current Ilabllltles 373,544 400,917 400,917 Not assets 373,544 Funds of the charlty Restricted funds Unre5tricled funds 112,884 260,660 373,544 163.052 237,865 Total charity funds 21 400,917 These financial statements hav8 been wepared in accordanc8 Wlth the provisions applicable to companies subjecl to the small companies. regime. These financial statoments ￿Trre approved by th8 board of trustees and authorised for issue on 21 January 2025, and are signed on behalf of the board ty. Claudia Blackett Trustee Shaheda Multani Trustee Company Number.. 03919511 The notes on pages 20 to 34 form part of these financial st#tem¢nls. JacLfOii Nicholas Assie Liiniied Charlergd Cerii]ied Accoiinlanis 18 West Hampstead Women's Centre Company Limited by Guarantee statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash fiow8 from operating activities Net {expendilureVincome (27,373) 202,413 Adjustmenls for." Depreciation of tangible fixed assets Other interest receivable and similar income Accrued income 13,297 (4.234) (32,061) 14,848 (759) (81.287) Changes in." Trade and other debtors Trade and other creditors 243 (37,911) (88.039) 813 (13,139) 122,889 Cash generated from operalions Interesl received 4.234 759 Net cash (used inyfrom operats'ng activities (83.805) 123.648 Cash flows from investlng actlvlttes Purchase of tsngible assets (680) Net (decrease)lincrea$e in cash and cash equivalent$ Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year (83.80S) 422.571 122,968 299.603 338,766 422.571 Jackson Nic'holas Assie Liiniied Chariered CeNifiedAccounlanrs 19 West Hampstead Women's Centre Company Limlted by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General Infomiotlon The charity is a wblic benefit entty and a private ¢omp8ny limrted by guarantee. registered in England and Wales and a fegist8red charity in England and Wales. The address of the registered office is 2&30 Colleigh Road. London. NW6 2NP. Stat•merrt of compliance These financial slalemenls have been prepared in accordance with the Slatemenl of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued in October 2019 and Ihe Financial ReFXJrting Standard appluble in the United Kingdom and Rèpublic of Ireland (FRS102) and, the Companies Act 2006 and UK Generally Accepted Practice as it appl585 from 1 January 2019. Accounting pollcles Basls of preparation The financial stalements have been prepared on the historical cost basis. The financial staternenls are prepared in slerfing, whKh is the functional currency of the entty. Golng ¢one•m the trustees have ¢on5idered the Circumstances and proieclK)ns of the charty. and are satisfied, the going concern basis is appropriate for these financial statements. Judgements and key sources of estlmation uncertalnty The preparab'on of the financial stalernents ￿qUIreS management lo make judgements, eslimales and assumptions that affect ihe amounts reported. These estimates and judgemenls are continually ￿vieWed and are based on experience and other faclors. including expec181ions of future evenls that are belleved to be reasonabl¢ under the ¢lreum$tance$. SMJnifi¢ant juthJements There have not been any significant judgements (apart from those involving estirnations) that management has made in the process of applying the entstls accountsng policies. Key Sources of estimation uncertainty Aecounting estimates and assumptions are made conceming the future and. by their nature. wlll rarely equal the related actual outcome. There have t)een no key assumptions and other sources of esb'mation uncertainty that have a significant r￿k of causing a material adjustment lo the carrying amounts of assets and liabilities wilhin the next financial year. Ju<,k*on Nii'hulas A.Kiie Liiiiiled Chartered Certified Accounlanls 20 West Hampstead Women's Centre Company Llmlted by Guarantee Notes to the Financial Statements {¢onthu￿J Year ended 31 March 2024 Accounting pollcies (conlinu•d) Fund accounting Unreslricled funds are availabl& for use at the discrelion of the Irustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trust88s for particular future project or commitment. Restricted funds are subjected to restrictions on their exp8nditure declared by the donor or through the terms of an appeal. and fall into one of Iwo sub-dasses.. r8stricl8d income fund5 or endowment funds. Incoming resources l income is included in the statement of financial activities when entitlement has passed lo the charity. it is probable that the economic benefits associated with the transaction will flow to the charity and the amounl can be relsably measured. The following specific policies are applied to particular categories of income.. - income from donations or grants is recognrsed when there is evhyence of entl￿ement to the gfft. rec8iPt is probable and its amount can be measured reliably. income from contracts for the supply ol services is recognised with the dellvery of the contracted service. This is dassified as unrestricted funds unless there is a conlraclual requirement for it to be spent on a particular purkX)se and returned rf unsp8nt. in which case it may be regarded as restricled. RèsaurwJ expended Expenditu￿ is recogni5ed on an accruals basis as a liability is i￿u￿re￿. Expenditure includes any VAT which cannot be fully recovered, and is dassified under headings of the statement of financial aclivrties to which il relates: expenditure on raising funds irKludes the costs of aN fundraising activities. events. n-charilable trading activities, and Ihe sale of donated goods. expenditure on ch*ilable activities inclth all costs incurred by a charity in undertaking activib'es Ihat further its charitable airns for the benefit of its beneficiaries. including those support costs and costs relating to the govemance ol the charity apportioned to charitable activities. other expenditure incijdes all expenditure that is neither related to raising funds for the charity nor part ol its expenditu￿ on chariiable activities. jac.kinn Niihola.¥ A&¥ie Liniiid Chartered Cerlified Aecounlants 21 West Hampstead Women's Centre Company Limiled by Guarantee Notes to the Financial Statements (¢onthu•Y) Year ended 31 March 2024 Accountlng policies [¢¢￿tInu￿) Resources expended (¢ontlm All costs are allocated to expenditure calegones reflecting the use of the resource. Direcl costs altributable to a single activity are allocated directly to that activty. Shared costs afe apports'oned between the acts'viti'es they contribute to on a reasonal￿e, justifiable and consistent basis. Resources expended are allocated io the particular activity where the cost relates directly to that aciivity. However. the cost of overall direction of each activity, comprising the salary costs ol the cenlral funclion. is apportioned on the following basis which are an esknmate. based on staff time, of the amount attri￿table to each activity. Building Women's Resilience 44% Vdunteer Development 24% Support costs 28% Fundraising & publicity 4% Premises cosls are alSocaled lo Building Women's Resilience, 24.kn to Volunteer Development arKJ 20 /0 10 5UPPOrt costs. This is based on usage. supp￿ costs are further allocated on the following basis: Staff costs, bas8d on staff lime.. Building Women's Resilience 56% Volunteer Development 24°A Govemance 200A Other support costs. based on usage". Building Women's Resilience 66% Volunteer Development 24% Govemance 1￿ Costs of generaling funds cornwise the o)sts associated with attracting voluniary inc(Mne and the costs of fundraising. Governance costs include those costs associated with meeting constitutional arKJ slatutory requirements of the charity and include audit fees arKI costs linked lo Ihe strategic managèment of the charity. Tanglble as8et8 Fixed assets (exd￿3Iftg investments) 8re slaled at cost less accumulated depreciat￿n. The costs of minor additions (* thoso costsng below £500 are not ¢apitalised. Depreciatlon Depreciatton is calculated so as lo write off Ihe cost or valuation of an asset, 18ss its r6sklual value, over Ihe useful economic lrfe of that asset as fcAIows: Building refurbishment Furniture & equipment Computer equipment Over the term of the lease120 yews) Straight line basis over 4 years stra￿h1 line basis over 2 years Joi'ks'on Nicholas Assie Liniiied Churiered Certified Accounlanls 22 West Hampstead Women's Centre Company Limited by Guaranlee Notes to the Financial Statements {contlnu•dJ Year ended 31 March 2024 Accounting policies (continued) Impalrment ol flxed assets A review for indicators of impairment is carried out al each reporting dale. with the recoverable amount being estimaled where such indicators exisl. Where Ihe carying value exceeds the recoverable amount. the assel is impaired accordingly. Prior impaimients are also reviewed for possible reversal at each reporting date. For Ihe purposes of impairment testing, vthen it is not possible lo estimate the recoverable amount of an irKlividual asset. an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generats.ng unil Is the smallest identifiable group of assets that indudes the asset and generates cash inflows that largely independenl of the cash inflows from other assets or groups of assets. Financial Instruments A financial asset or a financial liability is recognised onty when the enlity becomes a party lo the contraclual provisions ot the instrument. Basic financial instruments are initially recognised at the amount receivable or paable including any related transaction costs. unless the arrangement constitutes a financing transaction. where it Is reco9nised at the present value of the future payments discrAJnted at a market rate of interest a similar debt inslrument. CUr￿n1 assets and current l￿bIlitieS are subsequenlly measured at the cash or olher ¢onsideration expecled to be paid or received and not discounted. Debt instrum8nts are subsequently measured at aM￿lIsed cosl. Financial assets that a￿ measured at cost or amortised cosl are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidenca of impaimient, an impairment loss is recognised under the approrxiale headiry in the statement of financial activities in which the initial gain was recognised. Deflned Contrlbution plans Contrlbulions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recogni5ed as an assel to the extent that the pr8payment will lead to a reduction in future payments or a cash refurNI. When contributions are not expected to be settled wholly within 12 months of the ermj of the reporting date in which the employees fender the ￿lale(l service, the liability is measured on a discounted present value basis. The unwinding of the discount is reccMJnise