2023-03-31-accounts - Salford Women's Aid

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Company number: 4298930 Charity Number: 1089851

Salford Women’s Aid

t/a Salford Women’s Aid Domestic Abuse Support Services

Report and financial statements

For the year ended 31[st] March 2023

Salford Women’s Aid

Reference and administrative information

for the year ended 31[st] March 2023

Charity name Salford Women’s Aid

also known as Salford Women’s Aid Domestic Abuse Support Services

Company number 4298930 Charity number 1089851 Registered office and operational address PO Box 430, Salford, M8 2FU

Management committee The members of the management committee, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Sharon O’Loughlin Chair Christine Jackson Treasurer Iram Ahmed Andrea Craven Catherine Greenwood (resigned 19[th] February 2023) Lauren Wolstencroft (resigned 19[th] May 2023) Company secretary Sharon O’Loughlin Company Secretary Key management Dawn Redshaw Chief Officer personnel Administration Yvonne Dronsfield Administrator and Finance Bankers Royal Bank of Scotland plc 115 Mather Way, Salford M6 5EH Solicitors Ansvar Insurance Ansvar House, St Leonards Road, Eastbourne, East Sussex, BN21 3UR Independent Christy Lau FCCA CTA DChA, Slade & Cooper Limited Examiner Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG

Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2023

The management committee presents their report and the unaudited financial statements for the year ended 31[st] March 2023. Included within the management committee’s report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Our charities purposes as set out in the memorandum of articles are to;

a) Relieve the stress and suffering of women and children who have suffered or are exposed to domestic violence by the Provision of temporary accommodation and outreach and Aftercare support.
b) to relieve any woman or child in necessitous circumstances who may be temporarily homeless by making grants of money or providing or paying for items, services or facilities and by the prevention and protection of their mental and physical health in such ways as shall relieve their need
c) to educate the public in the causes and effects of domestic violence and the prevention thereof, and to undertake or contribute to research. In such matters and publish the useful results of such research

We review our aims and activities each year. We look at what we have achieved and the outcomes of our work in the previous year. The review looks at success and benefits to the people we are set up to assist and helps us ensure that we are focused on our stated purposes. We have referred to the guidance contained in the Charity Commissions general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the objectives they have set.

Vision

All victims and their dependants are made aware of their rights and offered choices so they can live without fear of domestic abuse.

Mission statement

Salford Women's Aid meets the needs and promotes the rights of victims who have experienced domestic abuse.

Objectives

To provide confidential independent accurate up to date advice and Information Services
Provide services and facilitate projects that will empower and enable victims to make informed choices
Ensure that service users and their dependants’ needs remain central to all the services and projects through consistent consultation, monitoring, feedback and dialogue
Actively promote the work of the organisation to raise awareness of domestic abuse, its impact and associated issues

Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2023

Create and participate in network and partnerships to develop a range of domestic abuse services for victims and their dependents
Challenge poor practise in domestic abuse services and work to educate and raise awareness of appropriate responses
Monitor and evaluate the organisations work

Achievements and performance

Our main activities and who we try and help are described below. All our charitable activities focus on the needs and requirements of all the clients referred to us.

Beneficiaries of our services

Our main activities and who we try and help are described below. All our charitable activities focus on the needs and requirements of all the clients referred to us.

We have 14 units of accommodation for women and children escaping domestic abuse. All the staff are specialised trained domestic abuse advocates.

56 women and 30 children were declined due to no space as refuges were full.

Specialist support to women with insecure immigration status and No Recourse to Public Funds, they also tend to stay in the refuge longer because of their specialist support needs.

Due to the lack of space and the issues with accessing social housing, we were not able to offer space to all those referred in. The average length of stay in the refuge has increased considerably over the years.

Staff have expertise in immigration and No Recourse to Public Funds, LGBT, complex needs including drug, mental health, and alcohol issues.

Staff work with the clients on a range of support needs including healthy eating, budgeting, maintaining tenancies and health needs.

As part of the service offered to victims, we offer a 12-week accredited self-esteem and confidence building course. This course is funded by charitable donations and some income made via the charity shop we co-run with Salford Women’s Centre.

Professional Training

We offer professional training to raise practitioner’s awareness of domestic abuse on those directly and indirectly affected. We also offer a one-day course for those signed up to the GMP information sharing protocol on MARAC (Multi Agency Risk Assessment Conference) and DASH, this is to enable practices to confidently complete DASH and refer into MARAC.

Staff also sit on local and regional boards for domestic abuse, VAWG (Violence Against Women and Girls) and the CPS rape scrutiny panel.

We lecture every year at Salford University on the Coercion and Control Master’s course.

Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2023

Charity shop

The shop is run in conjunction with Salford Women’s Centre, all profits made in the shop after overheads have been deducted are used to support clients coming into the service. To maximise income, we employ a manager for 21 hours a week to run the shop and support and recruit volunteers.

Financial review

The loss of the tender for other parts of the services impacted on the running of the organisation. We have increased our housing benefit to cover intense support costs. We have applied to many grant making bodies but due to the accounts submitted to the charity commission online showing we had reserves, these have been rejected.

We have applied to the National lottery, and this is looking hopeful as we have got through the first round and will get the final decision in August 2023.

At the end of the financial year, the total reserves of the charity were £275,477, of this £6,047 were restricted funds, being grant funding for specific projects, and £269,430 were unrestricted funds.

Designated funds & Reserves policy

The Management Committee has designated funds to assist with future projects and needs of the service. Some of the funds and reserves have been used to assist with our aims and objectives. Funds have been utilised mainly to support the financial year.

The policy on reserves is that the committee will ensure that there are 6 months running costs in the event of the charity having to wind down.

Principle funding sources

We have been successful on applying for full enhanced housing benefit for the refuges. We are hoping to negotiate with the local authority some of the funds that they have been allocated under the domestic abuse act for safe accommodation.

We have received grants this year to support our work and the health and wellbeing of the residents from screwfix, MOJ, Booths Charity, Swinton Charitable Trust and Salford CVS.

Structure, governance and management

Recruitment and appointment of management committee

The directors of the company are also charity trustees and for the purposes of charity law and under the charity’s articles are known as members of the Management Committee. The members are elected to serve for three years after which they can be eligible for re-election.

Due to the nature of the work and the safety issues the Management Committee seeks to ensure that the needs of the client group are reflected through the committee, the committee is not able to advertise in a broad sense for members.

Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2023

Induction and training

Most of the trustee are already familiar with the work of the charity, each member is offered training and induction into issues around domestic abuse and the work of the charity, potential trustees must complete an application form, provide two references and sign a declaration to say they have no vested interest or connections with the charity. This induction and application are overseen by the chair of the charity.

The main documents which set out the operation framework for the charity is the memorandum of articles.

Resourcing and the current financial plans are set out in the latest accounts.

Organisational structure

Salford Women’s Aid has a Management Committee that meets on a bi-monthly basis and are responsible for the strategic direction and policy of the charity. Currently there are four members who have a wide range of professional skills and knowledge around the issues of domestic abuse and safeguarding.

There is a scheme of delegated authority for the provision of service which rests with the Chief Officer along with the team leaders from both the advocacy and residential projects. The Chief Officer is responsible for ensuring that the aims of the charity are delivered and that key performance indicators are met. The team leaders have day to day responsibility for the operation of the services, individual supervision of the staff teams, and to also ensure that the team continues to work and develop within the policies and procedures of the charity and in line with good practice.

Related parties and relationships with other organisations

The work of the charity is guided by local and national policy. At a national level work around domestic abuse is steered by National indicators and the Home Office Violence Against Women and Girl’s strategy. Locally we are part of the MARAC. The Chief Officer and team leaders are members of many multi-agency groups where we offer guidance and support; we are also part of a multi-agency training pool who delivers training on domestic abuse, and safeguarding adults and children.

Risk management

The Management Group has conducted a review of the major risks to which the charity is exposed. A Risk Register has been established and will mitigate the risks the charity faces. Significant external risks to funding have led to the development of a strategic plan which will allow for the diversification of funding and activities. Internal control risks are minimised by the implementation of procedures for authorisation of all transactions and projects for the future.

Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2023

Statement of responsibilities of the management committee

The members of the management committee (who are also directors of Salford Women’s Aid for the purposes of company law) are responsible for preparing the management committee’s annual 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 management committee to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the management committee is required to:

Select suitable accounting policies and then apply them consistently
Observe the methods and principles in the Charities SORP
Make judgements and estimates that are reasonable and prudent
State whether applicable UK Accounting Standards and statements of recommended practice 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 charity will continue in operation

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

The management committee is responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The management committee’s annual report has been approved by the members of the management committee on 21[st] December 2023 and signed on their behalf by

Sharon O’Loughlin

Chair

Independent examiner’s report

to the members of

Salford Women’s Aid

I report to the charity trustees on my examination of the accounts of the company for the year ended 31st March 2023 which are set out on pages 8 to 29.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts 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 your company’s accounts as 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 Association of Chartered Certified Accountants, 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 that in any material respect:

accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
the accounts 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
the accounts 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 accounts to be reached.

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG

22[nd] December 2023

Salford Women's Aid

Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2023

Unrestricted funds Note £ Income from: Donations and legacies 3 8,378 Charitable activities: 4 Refuges 292,638 Aftercare & Outreach - 5 49,247 Investments 6 1,535 Total income 351,798 Expenditure on: Raising funds 7 42,147 Charitable activities: 8 Refuges 466,905 Aftercare & Outreach - Total expenditure 509,052 (157,254) 10 (157,254) Net movement in funds for the year (157,254) Reconciliation of funds Total funds brought forward 426,684 Total funds carried forward 269,430 Other trading activities Net income/(expenditure) before net gains/(losses) on investments Net income/(expenditure) for the year	Restricted funds £ 500 21,867 - - - 22,367 - 17,323 17,323 5,044 5,044 5,044 1,003 6,047	Total funds 2023 £ 8,878 314,505 - 49,247 1,535 374,165 42,147 484,228 - 526,375 (152,210) (152,210) (152,210) 427,687 275,477	Total funds 2022 £ 10,868 290,297 387,037 16,868 44
			*705,114*
			10,908 347,037 406,588
			*764,533*
			(59,419)
			*(59,419)*
			*(59,419)* 487,106
			*427,687*

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

A full comparative SOFA is available on the last page of the financial statements.

Salford Women's Aid Company number 4298930

Balance sheet as at 31 March 2023

Note £ £ Fixed assets Tangible assets 15 - Total fixed assets - Current assets Debtors 16 19,397 Cash at bank and in hand 334,493 Total current assets 353,890 Liabilities Creditors: amounts falling due in less than one year 18 (78,413) Net current assets 275,477 Total assets less current liabilities 275,477 Net assets 275,477 The funds of the charity: Restricted income funds 19 6,047 Unrestricted income funds 20 269,430 Total charity funds 275,477 2023	£ £ - - 98,531 371,057 *469,588* (41,901) *427,687* 427,687 *427,687* 1,003 426,684 *427,687* 2022	£ £ - - 98,531 371,057 *469,588* (41,901) *427,687* 427,687 *427,687* 1,003 426,684 *427,687* 2022
		- *427,687*
		427,687
		*427,687*
		1,003 426,684
		*427,687*

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 11 to 29 form part of these accounts.

Approved by the management committee on 21/12/2023 and signed on their behalf by:

Sharon O’Loughlin (Chair)

Salford Women's Aid

Statement of Cash Flows for the year ending 31 March 2023

Note Cash provided by/(used in) operating activities 23 Cash flows from investing activities: Dividends, interest, and rents from investments Cash provided by/(used in) investing activities Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year Increase/(decrease) in cash and cash equivalents in the year	2023 £ (38,099) 1,535 1,535 (36,564) 371,057 334,493	2022 £ *(153,362)*
		44
		44
		(153,318) 524,375
		*371,057*

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Salford Women's Aid meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The management committee considers that there are no material uncertainties about the charitable company's ability to continue as a going concern.

No key judgments which the management committee has made which have a significant effect on the accounts.

The members of the management committee do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Where gifts in kind have been made on trust for conversion into cash e.g. second hand goods for resale, the value of the gift is included in the period in which it is sold. The management committee considers that it is not practicable to value those items awaiting sale at the balance sheet date and believe that the value of them would not be material to the accounts.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the management committee’s annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the management committee has decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Costs of raising funds comprise the costs of commercial trading including Charity Shop costs and their associated support costs.
Expenditure on charitable activities includes the costs undertaken to further the purposes of the charity and their associated support costs.
Other expenditure represents those items not falling into any other heading.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are 60% to Refuge 1 and 40% to Refuge 2 (2022: 20% to Refuge 1, 25% to Refuge 2, 25% to SIDASS, 15% to IRIS, 10% to Mental Health and 5% to positive You).

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Leasehold improvements 25% All equipment 25%

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity 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.

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

o Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 11. There were £2,088 outstanding contributions at the year end (2022: £322).

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations Total Previous reporting period Donations HMRC Job Retention Scheme Total Current reporting period	Unrestricted £ 8,378 8,378 Unrestricted £ 9,713 655 10,368	Restricted £ 500 500 Restricted £ 500 - 500	Total 2023 £ 8,878
			8,878
			Total 2022 £ 10,213 655
			10,868

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

4 Income from charitable activities

Refuges Rents Rents Receivable Voids Safety 4 Sisters Salford CVS Screwfix Co-op Masonic Charitable Foundation Other Subtotal for Refuges Total *Refuges* Rents Rents Receivable Voids Safety 4 Sisters Subtotal for Refuges *Aftercare & Outreach* Salford City Council Community Safety Unit GMCA Salford CVS NHS Salford CCG Subtotal for Aftercare & Outreach *Total* Salford City Council *Previous reporting period* Current reporting period Trafford DAS Funding Greater Manchester Combined Authority (Ministry of Justice funding)	Unrestricted £ 262,875 (7,961) 24,418 - - 5,000 4,268 3,034 653 351 292,638 292,638 Unrestricted £ 264,951 (6,637) - 30,183 288,497 - - 500 - 500 288,997	Restricted £ - - - 14,367 7,500 - - - - - 21,867 21,867 Restricted £ - - 1,800 - 1,800 233,319 38,377 50,000 64,841 386,537 388,337	Total 2023 £ 262,875 (7,961) - 24,418 14,367 7,500 5,000 4,268 3,034 653 351
			314,505
			314,505
			Total 2022 £ 264,951 (6,637) 1,800 30,183
			290,297 233,319 38,377 50,500 64,841
			387,037
			677,334

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

5 Income from other trading activities Charity Shop and Fundraising income All income from other trading activities is unrestricted. 6 Investment income Income from bank deposits 7 Cost of raising funds Staff costs Charity shop costs Other fundraising expenses All investment income is unrestricted.	2023 £ 49,247 49,247 2023 £ 1,535 1,535 2023 £ 21,954 19,737 456 42,147	2022 £ 16,868
		16,868
		2022 £ 44
		44
		2022 £ 7,944 2,716 248
		10,908

All expenditure on cost of raising funds is unrestricted.

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Analysis of expenditure on charitable activities

Current reporting period Staff costs Bad debts & rents assistance Office service costs Refuge Service Costs Housing association & rent Travel and motor Sundries Telephone Stationery & Postage Book-keeping & payroll Training Consultancy fees Insurance Depreciation Project and other activities Governance costs (see note 9) Support costs (see note 9)	Refuge 1 £ 74,217 4,992 3,834 23,455 25,914 286 183 2,196 518 2,825 276 5,386 1,042 - 199 2,474 54,636 202,433	Refuge 2 £ 76,791 9,127 4,476 24,153 31,990 331 143 3,068 522 4,188 259 8,079 1,350 - - 1,650 36,424 202,551	Refuge 3 £ - - 4,007 18,858 - - - - - - - - - 56,379 - - 79,244	Total 2023 £ 151,008 14,119 8,310 51,615 76,762 617 326 5,264 1,040 7,013 535 13,465 2,392 - 56,578 4,124 91,060
				484,228

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

8 Analysis of expenditure on charitable activities

*Previous reporting period* Staff costs Office service costs Refuge Service Costs Housing association & rent Travel and motor Sundries Telephone Stationery & Postage Training Insurance Depreciation Project and other activities Governance costs (see note 9) Support costs (see note 9) Restricted expenditure Unrestricted expenditure	Refuge 1 £ 58,847 658 20,441 23,376 82 224 2,353 294 - 661 1,708 152 737 18,546 128,194	Refuge 2 £ 75,058 658 19,193 28,820 154 148 1,953 425 - 827 2,240 50 922 23,182 153,630	Refuge 3 £ - - 3,530 12,063 - - - - - - - 49,620 - - 65,213	Aftercare & Outreach £ 247,132 3,577 166 1,261 68 3,094 827 178 922 23,182 280,496	IRIS £ 59,847 - - - 13 - 779 - 94 347 - - 553 13,909 75,542	Mental Health £ 28,251 - - - - - 228 - - 149 - - 369 9,273 38,314	Positive You £ 7,126 - - - 25 - - - - 165 - 100 183 4,637 12,236 2023 £ 17,323 466,905 484,228	Total 2022 £ 476,261 4,893 43,164 64,259 440 372 6,574 787 3,188 2,976 3,948 50,100 3,686 92,729
								753,625
								2022 £ 418,462 335,163
								753,625

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

9 Analysis of governance and support costs

Current reporting period Staff Cost Office service costs Travel Costs Sundry Expenses Telephone Stationery Book-keeping & payroll Training Project and Other activities Accountancy & Independent Examination fees *Previous reporting period* Staff Cost Travel Costs Sundry Expenses Telephone Stationery Book-keeping & payroll Project and Other activities Legal and professional Independent Examination fees Net income/(expenditure) for the year This is stated after charging/(crediting): Depreciation Operating lease rentals: Property Independent examiner's remuneration - accountancy fees Independent examiner's fee	Support £ 86,006 2,815 414 450 414 51 480 244 186 - 91,060 Support £ 80,321 364 1,296 663 120 270 329 9,366 - 92,729 2023 £ - 1 1,940 1,295	Governance £ - - - - - - - 242 3,882 4,124 Governance £ - - - - - - 86 - 3,600 3,686 2022 £ 3,948 1 1,800 1,200	Total 2023 £ 86,006 2,815 414 450 414 51 480 244 428 3,882
			95,184
			Total 2022 £ 80,321 364 1,296 663 120 270 415 9,366 3,600
			96,415

10 Net income/(expenditure) for the year

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

11 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries Social security costs Pension costs Sessional Workers Other Allocated as follows: Cost of raising funds Charitable activities Support costs	2023 £ 219,024 17,400 10,193 7,525 4,826 258,968 21,954 151,008 86,006 258,968	2022 £ 497,961 41,075 21,159 2,742 1,589
		564,526
		7,944 476,261 80,321
		564,526

No employee has employee benefits in excess of £60,000 (2022: 1).

The average number of staff employed during the period was 7 (2022: 18).

The average full time equivalent number of staff employed during the period was 5.6 (2022: 13).

The key management personnel of the charity comprise the management committee and the Chief Officer. The total employee benefits of the key management personnel of the charity were £54,651 (2022: £63,065).

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

12 Management committee remuneration and expenses, and related party transactions

Two members of the management committee received reimbursed expenses during the year of £85 (2022: Nil). Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2022: Nil).

One member of the management committee received travel and subsistence expenses during the year of £ 156 (2022: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No members of the management committee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2022: nil).

13 Government grants

The government grants recognised in the accounts were as follows:

Salford City Council NHS Salford CCG Greater Manchester Combined Authority (Ministry of Justice funding)	2023 £ 14,367 7,500 - 21,867	2022 £ 233,319 - 64,841
		298,160

The unfulfilled conditions attaching to the grants were to complete all the projects, which we expect to do in the forthcoming financial years.

14 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

15 Fixed assets: tangible assets

Leasehold improvements Cost £ 22,362 Additions - 22,362 Depreciation 22,362 Charge for the year - 22,362 Net book value - - 16 Debtors Rent arrears Bad debt provision Other debtors Prepayments and accrued income 17 Cash at bank and in hand Cash at bank and on hand At 1 April 2022 At 31 March 2023 At 1 April 2022 At 31 March 2023 At 31 March 2023 At 31 March 2022	Office equipment £ 4,890 - 4,890 4,890 - 4,890 - - 2023 £ 24,333 (11,703) 2,380 4,387 19,397 2023 £ 334,493 334,493	Computer equipment £ 4,503 - 4,503 4,503 - 4,503 - - 2022 £ 27,666 - 100 70,765 98,531 2022 £ 371,057 371,057	£ 31,755 - Total
			31,755
			31,755 -
			31,755
			-
			-

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

18 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Rent Receivable in advance Other creditors and accruals Deferred income Taxation and social security costs	2023 £ 21,789 43,184 2,952 10,488 78,413	2022 £ 21,478 15,393 - 5,030
		41,901

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

19 Analysis of movements in restricted funds

Current reporting period Refuges Minibus appeal Other projects Total *Refuges* Minibus appeal Other projects Salford CVS Trafford DAS Funding *Aftercare & Outreach* SIDASS Total Salford City Council *Previous reporting period* Greater Manchester Combined Authority (Ministry of Justice funding)	Balance at 1 April 2022 £ 1,003 - - - 1,003 1,003 Balance at 1 April 2021 £ 1,003 - 9,574 - 10,577 291 291 10,868	Income £ - 500 7,500 14,367 8,000 8,000 Income £ - 500 - 1,800 2,300 386,537 386,537 388,837	Expenditure £ - (500) (2,456) (14,367) (17,323) (17,323) Expenditure £ - (500) (9,574) (1,800) (11,874) (406,588) (406,588) (418,462)	Transfers £ - - - - - Transfers £ - - - - - 19,760 19,760 19,760	Balance at 31 March 2023 £ 1,003 - 5,044 -
					6,047
					6,047
					Balance at 31 March 2022 £ 1,003 - - -
					1,003
					-
					-
					1,003

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

19 Analysis of movements in restricted funds (cont.)

Name of Description, nature and purposes of the fund restricted fund

Minibus appeal

Greater Manchester Combined Authority (Ministry of Justice funding)

Funding for a minibus or other transport costs

Funding to support victims and survivors of gender-based violence, to support people accessing services to cope with cost of living crisis.

Salford City Council Funding for Chief Officer role Salford CVS Funding from Salford CVS for MH IDVA and emergency grants for COVID Trafford DAS Funding Funding for refuges

SIDASS Includes:

Funding from Supporting People and the Community Safety Unit for the SIDASS services

Funding from Talk Listen Change for the DRIVE pilot Funding from Salford CVS for MH IDVA and emergency grants for COVID Funding from NHS Salford CCG funding for IRIS project

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

20 Analysis of movement in unrestricted funds

Current reporting period General fund Designated fund IT Equipment General fund Designated fund Temporary staff *Previous reporting period* Name of unrestricted fund General fund	Balance at 1 April 2022 Income Expenditure Transfers £ £ £ £ 426,684 351,798 (509,052) - 426,684 351,798 (509,052) - Balance at 1 April 2021 Income Expenditure Transfers £ £ £ £ 466,049 316,277 (335,882) (19,760) 5,801 - (5,801) - 4,388 - (4,388) - 476,238 316,277 (346,071) (19,760) Description, nature and purposes of the fund The free reserves after allowing for all designated funds IT equipment - for a new database and website. Temporary staff - to cover absences.	As at 31 March 2023 £ 269,430
		269,430
		As at 31 March 2022 £ 426,684 - -
		426,684

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2023 (continued)

21 Analysis of net assets between funds

Current reporting period Tangible fixed assets Net current assets/(liabilities) Total Tangible fixed assets Net current assets/(liabilities) Total *Previous reporting period*	General fund £ - 269,430 269,430 General fund £ - 426,684 426,684	Designated funds £ - - - Designated funds £ - - -	Restricted funds £ - 6,047 6,047 Restricted funds £ - 1,003 1,003	Total £ - 275,477
				275,477
				Total £ - 427,687
				427,687

22 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

One to five years	2023 2022 £ £ 1 1 1 1 Property	2023 2022 £ £ 1 1 1 1 Property
		1

23 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year Adjustments for: Depreciation charge Dividends, interest and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities	2023 £ (152,210) - (1,535) 79,134 36,512 (38,099)	2022 £ (59,419) 3,948 (44) (24,172) (73,675)
		(153,362)

Salford Women's Aid

Statement of Financial Activities (including Income and Expenditure account) for the year ending 31 March 2023

Prior year Statement of Financial Activities

Unrestricted funds Note £ Income from: Donations and legacies 3 10,368 Charitable activities: 4 Refuges 288,497 Aftercare & Outreach 500 5 16,868 Investments 6 44 Total income 316,277 Expenditure on: Raising funds 7 10,908 Charitable activities: 8 Refuges 335,163 Aftercare & Outreach - Total expenditure 346,071 (29,794) 10 (29,794) Transfer between funds (19,760) Net movement in funds for the year (49,554) Reconciliation of funds Total funds brought forward 476,238 Total funds carried forward 426,684 Net income/(expenditure) for the year Other trading activities Net income/(expenditure) before net gains/(losses) on investments	Restricted funds £ 500 1,800 386,537 - - 388,837 - 11,874 406,588 418,462 (29,625) (29,625) 19,760 (9,865) 10,868 1,003	Total funds 2022 £ 10,868 290,297 387,037 16,868 44 705,114 10,908 347,037 406,588 764,533 (59,419) (59,419) - (59,419) 487,106 427,687	Total funds 2021 £ 112,673 285,709 360,601 6,740 148
			*765,871*
			9,487 288,033 345,821
			*643,341*
			122,530
			*122,530* -
			*122,530* 364,576
			*487,106*

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.