**Registered number: 03938731 Charity number: 1088469**
## **EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **UNAUDITED**
**TRUSTEES' REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 MARCH 2021**
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **CONTENTS**
||Page|
|---|---|
|**Reference and administrative details of the company, its Trustees and advisers**|1|
|**Trustees' report**|2 - 7|
|**Independent examiner's report**|8 - 9|
|**Statement of financial activities**|10|
|**Balance sheet**|11 - 12|
|**Statement of cash flows**|13|
|**Notes to the financial statements**|14 - 29|
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021**
## **Trustees**
Gemma Brooke, Trustee Rachel Wilmot, Chair Anne Cowley, Treasurer Karen McGarrity, Vice Chair
## **Company registered number**
03938731
## **Charity registered number**
1088469
## **Registered office**
86 High Street, Redcar, TS10 3DL
## **Chief executive officer**
Richinda Taylor
## **Independent Examiner**
Heather O'Driscoll FCA
Waltons Clark Whitehill Limited, Maritime House, Harbour Walk, The Marina, Hartlepool, TS24 0UX
## **Bankers**
HSBC Bank PLC, PO Box 117, 60 Albert Road, Middlesbrough, TS1 1RS
## **Solicitors**
Cygnet Law, Portland House, West Dyke Road, Redcar, TS10 1DH
## **Advisor**
Lola Ibhadon
Page 1
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2021**
The Trustees present their annual report together with the financial statements of the company for the year 1 April 2020 to 31 March 2021. The annual report serves the purposes of both a Trustees' report and a directors' report under company law. The Trustees confirm that the annual report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).
Since the company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 has been omitted.
## **OBJECTIVES AND ACTIVITIES**
## **Policies and objectives**
The principal object of the company is to relieve distress and suffering among women who have been ill treated by their partners, co-habitees, husbands or fathers of their children and to assist children and others affected by such maltreatment and to seek ways to prevent such harm and to provide relief including education, housing and other support for those in necessitous circumstances and to undertake any other charitable purpose.
These services are to benefit women and children who have been affected by domestic abuse or sexual violence.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **Strategies for achieving objectives**
The EVA Women's Aid business plan is the document that sets the objectives for the organisation. It is reviewed regularly by the Board of Trustees and the Chief Executive Officer who set key outcomes for the organisation with which to measure achievement of its objectives. The Chief Executive Officer reports on performance indicators to the Board at quarterly meetings and chairs internal staff meetings where key results are discussed and reported on.
A Business Development Action Plan was created and approved by the Board of Trustees. This was reviewed and is now the Strategic Business Plan, approved by the Board of Trustees December 2019
## **Activities undertaken to achieve objectives**
To achieve its objectives the company provides supported safe accommodation services, outreach and advocacy, counselling services, and rape support services.
## **Volunteers**
The work of Eva continues to be supported by our committed volunteers.
Page 2
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENTS AND PERFORMANCE**
## **Main achievements of the company**
- Continuing to deliver services during Covid and lockdown periods
- Recruiting new Staff during Covid and lockdown
- Completing Women’s Aid Federation of England Stage One National Quality Standards February 2021
- EVA’s CEO awarded Institute of Directors ‘Director of the Year’ Award in November 2020
- Bespoke Programme ‘Changes’ achieves Level 2 Accreditation with OCN March 2021
## **Key performance indicators**
- Number of women worked with - 624
- Number of women completing Programmes - 220
- Number of children/young people receiving Counselling – 134
- Number of women receiving Counselling – 385
- Number of women accommodated in Safe Houses - 20
## **Review of activities**
EVA applies for grant funding to ensure services offered continue. We receive occasional donations and undertake a limited amount of our own fundraising.
During the year income was received to support our services, including four Safe Houses, outreach, advocacy and counselling. More detail on our funders is shown in note 14 of the financial statements.
EVA engages staff with a range of qualifications to provide the highest standard of support. We have Professional Surgeries, a drop in facility at our High Street premises and deliver nationally accredited programmes as well as our own bespoke programme. EVA has an IDVA (Independent Domestic Violence Advocate) service, a Mental Health Support Worker, a Fitness and Wellbeing Worker, and an Advice and Guidance service. EVA operates a full Counselling Service which includes Children and Young People Counselling (4-18 years, all genders) and Adult Counselling (women of all ages), staffed by both paid Staff and Volunteers.
- There has been significant impact of Covid-19 on the delivery of EVA’s services. Key points are as follows; • Staff adapted quickly and efficiently to working remotely.
- Priorities were reviewed, jobs were reallocated.
- Some staff were furloughed through the Government’s Staff Retention Scheme.
- Some funding start dates were deferred, other funding application decisions were delayed.
- We secured several new sources of funding from emergency funds made available by a range of organisations and government departments.
- We developed new ways of working, for example, we started an Out of Hours Phone Support service, made doorstep support visits, and delivered food parcels/hygiene products to our Safe Houses and other service users unable to leave their homes.
- We undertook Risk Assessments regarding reopening the main Office building which will only be done in a safe, managed way to ensure Staff, Volunteers and Service Users are protected at all times.
The main office has remained closed since March 2020 when national lockdown restrictions were imposed. Staff have used the building occasionally, visiting in a managed way to avoid multiple attendance.
Page 3
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **ACHIEVEMENTS AND PERFORMANCE (continued)**
## **Financial review**
## **Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.
In making this assessment the Trustees have taken account of the impact of Covid-19. As explained in the review of activities this has had a significant impact. The company has been able to adapt and develop new ways of working and the Trustees therefore believe the company remains a going concern.
For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **Reserves policy**
At the year end the company has restricted funds of £600,594 of which £543,846 are held as fixed assets, the balance being funds to spend.
There are unrestricted funds of £199,492, of which £50,000 has been designated to cover redundancy, sickness and maternity pay.
The general operating fund is sufficient to cover 3 months running costs should further funding not be obtained.
We are aiming to achieve funding equal to expenditure on an annual basis to retain this level of reserve.
## **Financial Position**
The company made a deficit in the year of £42,209 on its restricted funds, as it spent funds brought forward. There was a surplus on unrestricted funds of £123,638, giving an overall surplus of £81,429.
The company has investments and cash of £290,314 and a loan of £64,430.
- Our aims for the future are;
- To ensure adequate staffing levels are maintained to support all work
- Secure funding for all work
- Tendering for other opportunities in the sector
- Developing further security by expanding our property portfolio.
## **Investment policy and performance**
High risk investments are inappropriate for EVA, and as such surplus funds continue to be held in a low risk deposit account. Research is undertaken to maximise investment earnings.
Page 4
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **Principal risks and uncertainties**
- Implementation of Domestic Abuse Act and how Local Authority activity impacts on EVA’s delivery
- Other new Government legislation and impact on EVA
- Loss of, or inability to recruit/maintain, quality Staff, due to offering short term contracts
- Inability to attract sufficient grant funding
- Succession planning – needs embedding
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Constitution**
The company is a charitable company limited by guarantee and was set up by a Memorandum of Association on 17 February 2000. This was amended on the 21 January 2009. The registered charity number is 1088469 and the company number is 03938731.
## **Methods of appointment or election of Trustees**
The management of the company is the responsibility of the Trustees who are elected and co-opted under the terms of the Articles of Association.
## **Organisational structure and decision-making policies**
The company is run by the Management Committee, which consists of the Trustees and one co opted advisor. The day to day running of the organisation is in the control of a Chief Executive Officer.
The members of the Management Committee are elected at the annual general meeting to serve for a period of three years, subject to ratification at each annual general meeting.
The members of the Management Committee who served during the year and up to the date of this report are set out on page 1.
## **Policies adopted for the induction and training of Trustees**
The Management Committee identify the need for new or additional Trustees at meetings. Candidates with appropriate skills and experience are invited to join the Management Committee when an opening arises. Due to the nature of the organisation, all members of the Management Committee are women.
The Management Committee uses independent advisors if necessary.
All Trustees receive an induction to the organisation and information concerning the roles and responsibilities of Trustees. They are encouraged to participate in domestic violence awareness raising training and time is allocated at Management Committee meetings to review the induction process.
Page 5
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT (continued)**
## **Pay policy for key management personnel**
Salaries to be balanced against;
- Similar sized charities
- Similar women’s sector organisations
- Other key management posts in the region
- Availability of sufficient funding
- Growth/potential growth of, and impact/influence of, EVA Women’s Aid
## **Plans for future periods**
- Complete Impact Report in 2021/22
- Achieve Women’s Aid Federation of England full National Quality Standards before required five year window ends
- Identify, secure and refurbish suitable property for Move On Accommodation
- Complete menu of Programmes and take to market to boost income
- Review and embed plans for delivery of services in adjoining boroughs
- Maintain and expand relationships with local statutory organisations such as the OPCC Cleveland
## **Trustees' liability**
The Trustees of the company guarantee to contribute an amount not exceeding £1 to the assets of the company in the event of winding up.
Page 6
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of its incoming resources and application of resources, including its income and expenditure, 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 of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) 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 company will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
## **Rachel Wilmot**
Chair and Trustee Date:
Page 7
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2021**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF EVA WOMEN'S AID LIMITED ('the company')**
I report to the charity Trustees on my examination of the financial statements of the company for the year ended 31 March 2021.
## **RESPONSIBILITIES AND BASIS OF REPORT**
As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's financial statements carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **INDEPENDENT EXAMINER'S STATEMENT**
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Page 8
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021**
This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
Signed:
Dated:
## **HEATHER O'DRISCOLL FCA WALTONS CLARK WHITEHILL LIMITED**
Chartered Accountants
Page 9
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2021**
|**Note**
**INCOME FROM:**
Donations and grants
3
Charitable activities
4
Fundraising
Investments
**TOTAL INCOME**
**EXPENDITURE ON:**
Raising funds
Charitable activities
5
**TOTAL EXPENDITURE**
**NET (EXPENDITURE)/INCOME**
Transfers between funds
14
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|**Restricted**
**funds**
**2021**
**£**
**-**
**475,740**
**-**
**-**
**475,740**
**1,526**
**478,688**
**480,214**
**(4,474)**
**(37,735)**
**(42,209)**
**642,803**
**600,594**|**Unrestricted**
**funds**
**2021**
**£**
**88,276**
**66,787**
**48**
**103**
**155,214**
**-**
**69,311**
**69,311**
**85,903**
**37,735**
**123,638**
**75,854**
**199,492**|**Total**
**funds**
**2021**
**£**
**88,276**
**542,527**
**48**
**103**
**630,954**
**1,526**
**547,999**
**549,525**
**81,429**
**-**
**81,429**
**718,657**
**800,086**|_Total_
_funds_
_2020_
_£_
_10,904_
_399,768_
_536_
_318_
_411,526_
_2,165_
_526,161_
_528,326_
_(116,800)_
_-_
_(116,800)_
_835,457_
_718,657_|
|---|---|---|---|---|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 14 to 29 form part of these financial statements.
Page 10
## **EVA WOMEN'S AID LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03938731**
## **BALANCE SHEET AS AT 31 MARCH 2021**
|**Note**
**FIXED ASSETS**
Tangible assets
9
**CURRENT ASSETS**
Debtors
10
Investments
11
Cash at bank and in hand
Creditors: amounts falling due within one
year
12
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
Creditors: amounts falling due after more
than one year
13
**TOTAL NET ASSETS**
**CHARITY FUNDS**
Restricted funds
14
Unrestricted funds
14
**TOTAL FUNDS**|**38,635**
**98,656**
**191,658**
**328,949**
**(13,559)**|**2021**
**£**
**543,846**
**543,846**
**315,390**
**859,236**
**(59,150)**
**800,086**
**600,594**
**199,492**
**800,086**|_2,097_
_101,796_
_118,476_
_222,369_
_(15,516)_|_2020_
_£_
_576,382_
_576,382_
_206,853_
_783,235_
_(64,578)_
_718,657_
_642,803_
_75,854_
_718,657_|
|---|---|---|---|---|
The company was entitled to exemption from audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit for the year in question in accordance with section 476 of Companies Act 2006.
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.
The financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
Page 11
## **EVA WOMEN'S AID LIMITED (A company limited by guarantee) REGISTERED NUMBER: 03938731**
**BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2021**
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **Rachel Wilmot**
Chair of Trustees Date:
The notes on pages 14 to 29 form part of these financial statements.
Page 12
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2021**
|**CASH FLOWS FROM OPERATING ACTIVITIES**
Net cash used in operating activities
**CASH FLOWS FROM INVESTING ACTIVITIES**
Purchase of tangible fixed assets
**NET CASH USED IN INVESTING ACTIVITIES**
**CASH FLOWS FROM FINANCING ACTIVITIES**
Repayments of borrowing
**NET CASH USED IN FINANCING ACTIVITIES**
**CHANGE IN CASH AND CASH EQUIVALENTS IN THE YEAR**
Cash and cash equivalents at the beginning of the year
**CASH AND CASH EQUIVALENTS AT THE END OF THE YEAR**|**2021**
**£**
**82,413**
**(7,265)**
**(7,265)**
**(5,106)**
**(5,106)**
**70,042**
**220,272**
**290,314**|_2020_
_£_
_(59,026)_
_(182,864)_
_(182,864)_
_(4,775)_
_(4,775)_
_(246,665)_
_466,937_
_220,272_|
|---|---|---|
The notes on pages 14 to 29 form part of these financial statements
Page 13
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **1. GENERAL INFORMATION**
The company is a company limited by guarantee and registered in England and Wales. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1 per member of the company.
Registered number: 03938731 Charity number: 1088469
The registered office address is:
86 High Street Redcar TS10 3DL
## **2. ACCOUNTING POLICIES**
## **2.1 Basis of preparation of financial statements**
The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Eva Women's Aid Limited meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Going concern**
The company was able to increase service provision in the current year in line with increased income. It now has free reserves of £199,492 and continues to tender for new opportunities.
The company has a strategic plan to increase the number of properties and secure longer term funding rather than the current reliance on grants which only run one year at a time.
On this basis the Trustees have prepared the financial statements on the going concern basis.
## **2.3 Income**
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Page 14
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **2. ACCOUNTING POLICIES (CONTINUED)**
## **2.4 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.
Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs.
## **2.5 Tangible fixed assets and depreciation**
All assets costing more than £500 are capitalised.
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following bases:
|Freehold property|- 25 or 50 years straight line|
|---|---|
|Fixtures and fittings|- 2-4 years straight line|
|Office equipment|- 4 years straight line|
## **2.6 Financial instruments**
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.7 Pensions**
The company contributes to a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.
Page 15
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **2. ACCOUNTING POLICIES (CONTINUED)**
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company 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 company for particular purposes. The costs 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.
## **3. INCOME FROM DONATIONS AND GRANTS**
|Donations
Grants
Coronavirus job retention scheme
_Total 2020_|**Unrestricted**
**funds**
**2021**
**£**
**15,425**
**25,500**
**47,351**
**88,276**
_10,904_|**Total**
**funds**
**2021**
**£**
**15,425**
**25,500**
**47,351**
**88,276**
_10,904_|_Total_
_funds_
_2020_
_£_
_10,904_
_-_
_-_|
|---|---|---|---|
||||_10,904_|
|||||
Page 16
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **4. INCOME FROM CHARITABLE ACTIVITIES**
|Housing and Advocacy
Interventions
Counselling Services
Core Support
_Total 2020_|**Restricted**
**funds**
**2021**
**£**
**162,350**
**188,890**
**76,500**
**48,000**
**475,740**
_319,746_|**Unrestricted**
**funds**
**2021**
**£**
**66,787**
**-**
**-**
**-**
**66,787**
_80,022_|**Total**
**funds**
**2021**
**£**
**229,137**
**188,890**
**76,500**
**48,000**
**542,527**
_399,768_|_Total_
_funds_
_2020_
_£_
_205,522_
_137,897_
_56,349_
_-_|
|---|---|---|---|---|
|||||_399,768_|
||||||
## **5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES**
## **Summary by fund type**
|Housing and Advocacy
Interventions
Counselling Services
_Total 2020_|**Restricted**
**funds**
**2021**
**£**
**190,128**
**205,582**
**82,978**
**478,688**
_467,998_|**Unrestricted**
**funds**
**2021**
**£**
**21,040**
**33,710**
**14,561**
**69,311**
_58,163_|**Total**
**funds**
**2021**
**£**
**211,168**
**239,292**
**97,539**
**547,999**
_526,161_|_Total_
_funds_
_2020_
_£_
_221,350_
_236,007_
_68,804_|
|---|---|---|---|---|
|||||_526,161_|
||||||
Page 17
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **6. ANALYSIS OF EXPENDITURE BY ACTIVITIES**
|Housing and Advocacy
Interventions
Counselling Services
_Total 2020_|**Activities**
**undertaken**
**directly**
**2021**
**£**
**102,894**
**107,474**
**64,875**
**275,243**
_299,109_|**Support**
**costs**
**2021**
**£**
**108,274**
**131,818**
**32,664**
**272,756**
_227,052_|**Total**
**funds**
**2021**
**£**
**211,168**
**239,292**
**97,539**
**547,999**
_526,161_|_Total_
_funds_
_2020_
_£_
_221,350_
_236,007_
_68,804_|
|---|---|---|---|---|
|||||_526,161_|
||||||
## **ANALYSIS OF DIRECT COSTS**
|Staff costs
Telephone and fax
Travel and entertainment
Premises expenses
Cleaning
Training
Activity costs
Staff expenses
_Total 2020_|**Housing**
**and**
**Advocacy**
**2021**
**£**
**55,381**
**3,105**
**1,292**
**37,376**
**1,559**
**497**
**3,684**
**-**
**102,894**
_125,627_|**Interventions**
**2021**
**£**
**97,322**
**-**
**219**
**-**
**-**
**2,518**
**7,415**
**-**
**107,474**
_128,946_|**Counselling**
**Services**
**2021**
**£**
**58,466**
**5,080**
**-**
**-**
**-**
**294**
**1,035**
**-**
**64,875**
_44,536_|**Total**
**funds**
**2021**
**£**
**211,169**
**8,185**
**1,511**
**37,376**
**1,559**
**3,309**
**12,134**
**-**
**275,243**
_299,109_|_Total_
_funds_
_2020_
_£_
_210,119_
_6,564_
_5,496_
_40,291_
_2,391_
_2,614_
_31,266_
_368_
_299,109_|
|---|---|---|---|---|---|
Page 18
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **6. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)**
## **ANALYSIS OF SUPPORT COSTS**
|Staff costs
Depreciation
Printing, postage and stationery
Telephone and fax
Bank charges and interest
Premises expenses
Legal and consultancy
HR Costs
Sundries
Independent examination
_Total 2020_|**Housing**
**and**
**Advocacy**
**2021**
**£**
**67,637**
**33,311**
**1,275**
**627**
**1,405**
**210**
**796**
**554**
**1,468**
**991**
**108,274**
_95,723_|**Interventions**
**2021**
**£**
**100,948**
**4,609**
**4,450**
**989**
**2,220**
**332**
**2,480**
**2,899**
**11,324**
**1,567**
**131,818**
_107,061_|**Counselling**
**Services**
**2021**
**£**
**23,268**
**1,881**
**4,141**
**404**
**906**
**135**
**514**
**357**
**418**
**640**
**32,664**
_24,268_|**Total**
**funds**
**2021**
**£**
**191,853**
**39,801**
**9,866**
**2,020**
**4,531**
**677**
**3,790**
**3,810**
**13,210**
**3,198**
**272,756**
_227,052_|_Total_
_funds_
_2020_
_£_
_149,407_
_40,663_
_9,567_
_1,619_
_4,867_
_743_
_841_
_2,787_
_13,486_
_3,072_
_227,052_|
|---|---|---|---|---|---|
## **7. STAFF COSTS**
|Wages and salaries
Social security costs
Contribution to defined contribution pension schemes|**2021**
**£**
**370,324**
**22,807**
**9,891**
**403,022**|_2020_
_£_
_329,525_
_20,786_
_9,215_|
|---|---|---|
||||
|||_359,526_|
Page 19
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **7. STAFF COSTS (CONTINUED)**
The average number of persons employed by the company during the year was as follows:
|Housing and advocacy
Administration and support
Counselling services
Interventions|**2021**
**No.**
**6**
**7**
**5**
**4**
**22**|_2020_
_No._
_5_
_7_
_4_
_4_|
|---|---|---|
||||
|||_20_|
The average headcount expressed as full-time equivalents was:
|Housing and advocacy
Administration and Support
Counselling services
Interventions|**2021**
**No.**
**4.5**
**5.0**
**5.0**
**3.5**
**18**|_2020_
_No._
_4.5_
_3.0_
_2.5_
_3.0_|
|---|---|---|
||||
|||_13_|
No employee received remuneration amounting to more than £60,000 in either year.
Total remuneration (including national insurance and pension contribution) paid to key management was £127,585 (2020: £115,535).
## **8. TRUSTEES' REMUNERATION AND EXPENSES**
During the year, no Trustees received any remuneration or other benefits _(2020 - £NIL)_ .
During the year ended 31 March 2021, no Trustee expenses have been incurred _(2020 - £NIL)_ .
Page 20
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **9. TANGIBLE FIXED ASSETS**
|**Cost**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for the year
At 31 March 2021
**Net book value**
At 31 March 2021
_At 31 March 2020_
**10.**
**DEBTORS**
Trade debtors
Other debtors
Prepayments and accrued income
**11.**
**CURRENT ASSET INVESTMENTS**
Cash on deposit|**Freehold**
**property**
**£**
**721,304**
**-**
**721,304**
**164,813**
**28,852**
**193,665**
**527,639**
_556,491_|**Other fixed**
**assets**
**£**
**125,387**
**7,265**
**132,652**
**105,496**
**10,949**
**116,445**
**16,207**
_19,891_
**2021**
**£**
**-**
**-**
**38,635**
**38,635**
**2021**
**£**
**98,656**|**Other fixed**
**assets**
**£**
**125,387**
**7,265**
**132,652**
**105,496**
**10,949**
**116,445**
**16,207**
_19,891_
**2021**
**£**
**-**
**-**
**38,635**
**38,635**
**2021**
**£**
**98,656**||**Total**
**£**
**846,691**
**7,265**
**853,956**
**270,309**
**39,801**
**310,110**
**543,846**
_576,382_
_2020_
_£_
_646_
_128_
_1,323_|
|---|---|---|---|---|---|
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
|||||||
||||**38,635**||_2,097_|
||||**2021**
**£**
**98,656**||_2020_
_£_
_101,796_|
Page 21
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loan (secured)
Other taxation and social security
Other creditors
Accruals and deferred income|**2021**
**£**
**5,280**
**-**
**2,937**
**5,342**
**13,559**|_2020_
_£_
_4,958_
_5,291_
_538_
_4,729_|
|---|---|---|
||||
|||_15,516_|
## **13. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR**
||**2021**|_2020_|
|---|---|---|
||**£**|_£_|
|Bank loan (secured)|**59,150**|_64,578_|
The aggregate amount of liabilities payable or repayable wholly or in part more than five years after the reporting date is:
|Payable or repayable by instalments|**2021**
**£**
**34,512**
**34,512**|_2020_
_£_
_41,305_|
|---|---|---|
||||
|||_41,305_|
The bank loan is secured upon one property and the company has made a £6,000 security deposit into a savings account with The Charity Bank as additional security for this loan, 60% of the total property value is secured against this loan.
Page 22
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14. STATEMENT OF FUNDS**
## **STATEMENT OF FUNDS - CURRENT YEAR**
|**Unrestricted funds**
Designated Funds
Eva Unrestricted reserves
**Restricted funds**
Fixed asset funds
Big Lottery Fund
Redcar and Cleveland
Borough Council
MHCLG
Police and Crime
Commisioners Funds
Lloyds Bank Foundation
Brook Trust
Navigator
Crisis
Comic Relief
Sport England
Smallwood
Move on Accommodation
ESF Community Grants
Small Grants
County Durham Community
Foundation
Charities Aid Foundation
**Total of funds**|**Balance at 1**
**April 2020**
**£**
**50,000**
**25,854**
**576,383**
**-**
**10,000**
**-**
**-**
**20,000**
**15,000**
**-**
**-**
**-**
**4,545**
**-**
**10,965**
**-**
**5,910**
**-**
**-**
**642,803**
**718,657**|**Income**
**£**
**-**
**155,214**
**-**
**82,000**
**-**
**61,000**
**97,719**
**33,000**
**-**
**15,000**
**38,000**
**21,450**
**18,031**
**23,000**
**-**
**13,300**
**8,840**
**25,500**
**38,900**
**475,740**
**630,954**|**Expenditure**
**£**
**-**
**(69,311)**
**(39,802)**
**(82,000)**
**-**
**(61,000)**
**(97,719)**
**(28,250)**
**-**
**-**
**(38,000)**
**(21,450)**
**(5,603)**
**(23,000)**
**-**
**(13,300)**
**(5,690)**
**(25,500)**
**(38,900)**
**(480,214)**
**(549,525)**|**Transfers**
**in/out**
**£**
**-**
**37,735**
**7,265**
**-**
**(10,000)**
**-**
**-**
**-**
**(15,000)**
**(15,000)**
**-**
**-**
**-**
**-**
**-**
**-**
**(5,000)**
**-**
**-**
**(37,735)**
**-**|**Balance at**
**31 March**
**2021**
**£**
**50,000**|
|---|---|---|---|---|---|
||||||**149,492**|
||||||**543,846**
**-**
**-**
**-**
**-**
**24,750**
**-**
**-**
**-**
**-**
**16,973**
**-**
**10,965**
**-**
**4,060**
**-**
**-**|
||||||**600,594**|
||||||**800,086**|
Page 23
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS - PRIOR YEAR**
|**Unrestricted funds**
Designated Funds
Eva Unrestricted reserves
**Restricted funds**
Fixed asset funds
Big Lottery Fund
M.O.J Rape Support
Redcar and Cleveland
Borough Council
Trusthouse Charitable
Foundation
Police and Crime
Commisioners Funds
Lloyds Bank Foundation
Brook Trust
NHS Counselling
ROSA
Navigator
Crisis
Comic Relief
Sport England
Smallwood
Move on Accommodation
Lloyds Bank Over 45
Small Grants
**Total of funds**|_Balance at_
_1 April 2019_
_£_
_50,000_
_84,989_
_434,182_
_54,269_
_-_
_43,653_
_-_
_-_
_-_
_9,262_
_20,886_
_21,850_
_-_
_8,460_
_14,862_
_-_
_40,000_
_10,965_
_15,452_
_26,627_
_700,468_
_835,457_|_Income_
_£_
_-_
_91,780_
_85,000_
_50,000_
_21,000_
_10,000_
_11,000_
_41,292_
_20,000_
_15,000_
_-_
_-_
_14,500_
_(14,943)_
_-_
_26,655_
_-_
_-_
_-_
_40,242_
_319,746_
_411,526_|_Expenditure_
_£_
_-_
_(58,163)_
_(40,662)_
_(104,269)_
_(21,000)_
_(43,653)_
_(11,000)_
_(41,292)_
_-_
_(9,262)_
_(20,886)_
_(21,850)_
_(14,500)_
_-_
_(14,862)_
_(22,110)_
_(28,406)_
_-_
_(15,452)_
_(60,959)_
_(470,163)_
_(528,326)_|_Transfers_
_in/out_
_£_
_-_
_(92,752)_
_97,863_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_-_
_6,483_
_-_
_-_
_(11,594)_
_-_
_-_
_-_
_92,752_
_-_|_Balance at_
_31 March_
_2020_
_£_
_50,000_|
|---|---|---|---|---|---|
||||||_25,854_|
||||||_576,383_
_-_
_-_
_10,000_
_-_
_-_
_20,000_
_15,000_
_-_
_-_
_-_
_-_
_-_
_4,545_
_-_
_10,965_
_-_
_5,910_|
||||||_642,803_|
||||||_718,657_|
Page 24
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **14. STATEMENT OF FUNDS (CONTINUED)**
## **Fixed Asset Funds**
Fixed assets purchased for the organisation are charged to the relevant fund. They are then transferred and depreciated through the fixed asset fund.
It is policy to hold all fixed assets which are not subject to restriction in the fixed asset fund. Net book values of fixed assets purchased with restricted funds are transferred into the fixed asset fund when the terms of the restriction are met.
Included within this fund are the following items: Social Enterprise
2 properties that EVA purchased with a SEIF grant. These 2 properties are to be depreciated annually over 25 years
Northern Rock/Property Purchase
Funds representing a house purchased in March 2015, includes the cost of the property less depreciation.
## **Big Lottery Fund**
Funding received in the year to support the services provided during the COVID pandemic. All monies were spent within the financial year.
## **Ministry of Housing, Communities and Local Government (MHCLG)**
Funding received in the year to support the services provided during the COVID pandemic. All monies were spent within the financial year.
## **Redcar and Cleveland Borough Council**
Monies carried over from 2020 were transferred to unrestricted funds on the authority of the funder.
## **Police and Crime Commissioners Fund**
Various grants received in the year, including £30,000 for counselling services for victims of sexual abuse and £57,719 to support specialist advisors and provision of services for those affected by Domestic Abuse and Sexual Violence, administered through the COVID fund. All monies were spent within the financial year.
## **Lloyds Bank Foundation**
Income received to support Counselling services in 2021. Funding will roll over into the following financial year.
## **Crisis**
Funding received to support the services provided during the COVID pandemic and to initiate the Out of Hours Phone Service. All monies were spent in the financial year.
## **Brook Trust**
Monies carried over from 2020 were transferred to unrestricted funds on the authority of the funder.
## **Navigator**
£15,000 was received in the year to support an outreach worker. The money was transferred to unrestricted funds on the authority of the funder.
## **Sport England**
The Sport England TIED project had been on hold during the COVID pandemic. Income had accrued at the year end and activities will recommence in the new financial year.
Page 25
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **STATEMENT OF FUNDS (CONTINUED)**
## **Move on Accommodation Fund**
EVA own 2 properties purchased with a capital grant from the SEIF fund. These properties are part of the move on project. The balance to carry forward to next year is £10,965 received in previous years and held for the provision of furnishing properties as EVA lease them.
## **ESF**
Funding received toward the Moving On project. Funding will be received in stages and the second stage payment will be received in the new financial year.
## **Charities Aid Foundation**
Funding received in the year to support the services provided during the COVID pandemic. All monies were spent within the financial year.
## **Smallwood**
Funding received to directly support core costs during the COVID pandemic. All monies were spent within the financial year.
## **County Durham Community Foundation**
Funding received in the year to support the services provided during the COVID pandemic. All monies were spent within the financial year.
## **Comic Relief**
Monies received to support services during the COVID pandemic and spent within the financial year.
## **Small grants**
YALF
Funding of £3,850 was received to deliver the Wellness & Resilience project. This was fully spent in the year.
Service User Support Fund
This fund is used to support all service users supported through EVA’s services. Donations are spent on activities and treats for the women and their families. Any donations not spent are carried over to the following year.
Tudor Trust
£3,000 contribution received towards the refurbishment costs incurred following office purchase. £2,000 received to provide a wellbeing treat to staff and board members when COVID restrictions allow. This funding will be ringfenced in 2021/22.
## **Unrestricted funds**
## **Job Retention Scheme (Furlough)**
Income received to directly support those staff furloughed during the COVID pandemic. All monies were paid directly to the staff as per furlough conditions within the relevant time frames.
## **Purpose of Designated Funds**
Funds are retained to meet the cost of redundancy, sickness and maternity pay for staff should the need arise.
Page 26
**EVA WOMEN'S AID LIMITED**
**(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **15. ANALYSIS OF NET ASSETS BETWEEN FUNDS**
## **ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR**
|Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|**Restricted**
**funds**
**2021**
**Unrestricted**
**funds**
**2021**
**£**
**£**
**543,846**
**-**
**56,748**
**272,201**
**-**
**(13,559)**
**-**
**(59,150)**
**600,594**
**199,492**|**Total**
**funds**
**2021**
**£**
**543,846**
**328,949**
**(13,559)**
**(59,150)**
**800,086**|
|---|---|---|
## **ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR**
|Tangible fixed assets
Current assets
Creditors due within one year
Creditors due in more than one year
**Total**|_Restricted_
_funds_
_2020_
_£_
_576,382_
_66,421_
_-_
_-_
_642,803_|_Unrestricted_
_funds_
_2020_
_£_
_-_
_155,948_
_(15,516)_
_(64,578)_
_75,854_|_Total_
_funds_
_2020_
_£_
_576,382_
_222,369_
_(15,516)_
_(64,578)_
_718,657_|
|---|---|---|---|
Page 27
**(A company limited by guarantee)**
## **EVA WOMEN'S AID LIMITED**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING 16. ACTIVITIES**
|Net income/expenditure for the year (as per Statement of Financial
Activities)
**Adjustments for:**
Depreciation charges
Decrease/(increase) in debtors
Decrease in creditors
**Net cash provided by/(used in) operating activities**|**2021**
**£**
**81,429**
**39,801**
**(36,538)**
**(2,279)**
**82,413**|_2020_
_£_
_(116,800)_|
|---|---|---|
|||_40,663_
_32,172_
_(15,061)_|
||||
|||_(59,026)_|
|**17.**
**ANALYSIS OF CASH AND CASH EQUIVALENTS**
Cash in hand
Liquid investments
**Total cash and cash equivalents**|**2021**
**£**
**191,658**
**98,656**
**290,314**|_2020_
_£_
_118,476_
_101,796_|
|---|---|---|
||||
|||_220,272_|
**18. ANALYSIS OF CHANGES IN NET DEBT**
|Cash at bank and in hand
Debt due within 1 year
Debt due after 1 year
Liquid investments|**At 1 April**
**2020**
**£**
**118,476**
**(4,958)**
**(64,578)**
**101,796**
**150,736**|**Cash flows**
**£**
**73,182**
**(322)**
**5,428**
**(3,140)**
**75,148**|**At 31 March**
**2021**
**£**
**191,658**
**(5,280)**
**(59,150)**
**98,656**
**225,884**|
|---|---|---|---|
Page 28
## **EVA WOMEN'S AID LIMITED**
## **(A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021**
## **19. CONTINGENT LIABILITIES**
The company has received grant funding which may be repayable if the terms and conditions of the grant are not adhered to. Contingent liabilities existed at the year end in respect of: Big Lottery Fund - £164,425 until June 2022
Trusthouse Charitable Foundation - £34,000 until March 2024
## **20. PENSION COMMITMENTS**
Included within other creditors is an amount of £1,802 (1 April 2020: £Nil) in relation to pension contributions.
## **21. RELATED PARTY TRANSACTIONS**
The company has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the company at 31 March 2021.
## **22. TAXATION**
The company is exempt from paying corporation tax on its charitable activities.
Page 29