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2024-03-31-accounts

Company number: 04298930 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 2024

Salford Women’s Aid

Reference and administrative information

for the year ended 31[st] March 2024

Charity name Salford Women’s Aid also known as Salford Women’s Aid Domestic Abuse Support Services Company number 04298930 Charity number 1089851 Registered office address 1st Floor Unity House, Chorley Road Swinton, Manchester, M27 5FJ 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 Catherine Greenwood (resigned 14 February 2024) Andrea Craven (resigned 13 February 2024) Mirriam Saeed (appointed 4 April 2024) Nadine Watson (appointed 26 June 2024) Isobel Woodley-Hume (appointed 1 September 2024) Company Secretary Sharon O’Loughlin Company Secretary Key management Dawn Redshaw Chief Officer (resigned 16 February 2024) personnel Administration and Yvonne Dronsfield Office & Business Development Manager Finance Bankers Royal Bank of Scotland plc 3[rd] Floor, 1 Spinningfields Square, Manchester, M3 3AP Independent Christy Lau FCCA CTA DChA, Slade & Cooper Limited Examiner Beehive Mill, Jersey Street, Manchester, M4 6JG

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

The Management Committee present their report and the unaudited financial statements for the year ended 31[st] March 2024. Included within the trustees’ 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:

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 it helps us ensure that we are focused on our stated purpose. 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

We believe a world without violence and fear is possible. We work with the women and children to make them aware of their rights and offer choices so they can live without fear of domestic abuse.

Mission statement

Salford Women’s Aid is committed to a world where domestic abuse and violence against women and girls is not tolerated, and where women and children can live in safety.

We empower survivors by providing safe spaces in our refuges, and community-based support after they leave.

Salford Women’s Aid provides a range of life saving and life changing services. We put the experiences of survivors at the heart of our work and help amplify their voices. Our specialist staff understand the diverse and complex needs of women and their children, and we are experts in the dynamics of domestic abuse and gender-based violence.

We are committed to enabling people to break free from domestic abuse.

Objectives

  1. To provide confidential independent accurate up to date advice and information.

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

  1. Provide services and facilitate projects that will empower and enable victims to make informed choices.

  2. Ensure that service users and their dependants needs remain central to all the services and projects through consistent consultation, monitoring, feedback and dialogue.

  3. Actively promote the work of the organisation to raise awareness of domestic abuse, its impact and associated issues.

  4. Promote equality by creating better experiences for women, girls and their families.

  5. Create and participate in network and partnerships to develop a range of domestic abuse services for victims and their dependents.

  6. Challenge poor practise in domestic abuse services and work to educate and raise awareness of appropriate responses.

  7. Actively work with volunteers to enhance and develop the services and projects for victims and their dependants.

  8. Monitor and evaluate our organisations work.

Achievements and performance

Salford Women’s Aid main activities and those it seeks to help are described below. All our charitable activities focus on the needs and requirements of all clients referred to us.

We received donations from several supporters, including Salford CVS, Mother’s Union, Albany, Social Chain, Freemason’s, Dickanson’s Charity, Swinton Charitable Trust, Acorn, Metalube Group and Marks & Spencer’s Lowry Outlet, plus lots of donations made through fundraising events organised by members of the public. Donations were shared with service users including food, toiletries, clothes, toys all helping to meet survivor essential needs.

Beneficiaries of our service

We have 14 units of accommodation across 2 sites for women and children escaping domestic abuse. We have trained and qualified domestic abuse specialist support workers in both refuges.

Our specialist refuge accommodation service received a total of 58 referrals. As expected, this was slightly lower than the previous year, largely due to the length of time women are waiting to be re-housed – thus we do not have the spaces to fill. We were able to provide support to 28 women and 24 children.

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. During this period 30 women were declined, 68% were not accepted due to lack of space in the refuge. The average length that families stay in the refuge is 7.3 months, with the longest stay being 21 months. This often gives staff the time to complete a journey of support that includes Risk Assessment and person-centred Support Plans.

A key area of support is around finance and ensuring families have access to money. 100% of women accessing the service received support with financial matters with 50% reporting increases in access to benefit entitlement, such as enhanced Universal Credit, Child Benefit in their name and Personal Independence payment. Staff were able to support 28% of women into new employment.

Many women faced challenges around their mental health due to the abuse they had suffered and subsequent upheaval of their lives. All women are offered support to improve their health and access to health care, of those that required support in this area 78% achieved one or more positive health outcome.

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

We have seen an increase in individuals with insecure immigration, asylum seekers, refugees, and survivors of modern slavery. We provide trauma-informed services that address the unique cultural, legal, and emotional challenges faced by these communities. By working closely with local organisations and legal advocates, we offer tailored support that includes legal guidance, access to ESOL, and access to mental health services. This can also affect the length of time the women will need to stay in the refuge because of their additional specialist support needs. In total Refuge Staff supported 69% of women with immigration outcomes and of the DDVC (Destitute Domestic Violence Concessions) applied for, all were successful.

Staff have training and expertise in immigration matters, LGBT issues, mental health, complex needs including drug, and alcohol issues. Support is also offered in the following areas, social well-being, Employment and training and children / parenting.

Staff work with women to ensure that safety planning and risk assessments / MARAC referrals are completed / updated. It is vital that women feel safe and secure in order to fully recover and heal from the abuse they have suffered. Staff advocate on behalf of women around legal matters and attend court liaising with solicitors, police, CAFCASS Workers and Children’s Services.

Charity Shop

The Charity 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 per week to run the shop and support and recruit volunteers.

The charity shop gives added value to the women and children staying in the refuges, all donations are primarily for the families, and they are encouraged to take whatever they need. We use the premises for drop-offs for donations. Service users are also encouraged to volunteer at the shop.

Financial review

We secured funding from the National Lottery Community Fund for ‘The Strength to Survive’ project. This is a 3-year project to commence in 2024-25, that will offer specialised support and aftercare for 6 weeks for families leaving the refuge. We will also deliver a certified 12-week course developed by Women’s Aid, for women survivors of domestic abuse, the ‘Power to Change’ course will be open to residents at the refuges and to individuals and referrals from other agencies.

While the loss of the tender in the previous year has impacted on the running of the organisation, we have managed to remain stable and have received lots of help, support and funds from the Salford CVS, the Freemason’s Lodge on the crescent, Mother’s Union, Acorn, Dickanson’s, Albany and other local businesses.

The refuges currently do not receive funding from the local authority, the running costs are funded via enhanced housing benefits, fundraising, grants and profits from the charity shop. We continue to work towards building a partnership with Salford City Council to secure funding to provide long term safe refuge accommodation for survivors of domestic abuse. 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.

At the end of the financial year, the total reserves of the charity were £128,586, all of which were unrestricted funds.

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

Community

This year our amazing community fundraisers raised £7032.00. They raised funds for Salford Women's Aid in all sorts of inspirational ways - by running, cycling across the country, by holding raffles, or book club parties and many more ways! We have also seen fantastic displays of support from the University of Salford students and staff.

This year we were very fortunate in being selected by Marks and Spencer, Lowry outlet to be their charity of the year, they supplied much needed and appreciated items for the refuges and the families in the service.

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. As of the year ended 31 March 2024, unrestricted reserves were £128,586, which is below the target level. However, due to a planned reduction in operating costs for the following year and prudent budgeting, the Management Committee is carefully monitoring the financial position on a regular basis.

The Management Committee are also pleased to report that new income streams have been secured in the current financial year. These developments reflect the Management Committee’s proactive approach to financial management, helping to strengthen the organisation’s financial resilience in line with the reserves policy.

Plans for the future

The trustees and Senior Management Team will continue to work with major funders to secure the future of the service.

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.

Induction and training

Most of the trustees 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

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

interest or connections with the charity. This induction and application are overseen by the chair of the Management Committee.

The main document which sets out the operation framework for the charity is the Memorandum of Association.

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, following on from the resignation of the Chief Officer this now rests with the team leaders from the residential projects and the Management Committee. The team leaders and the Management Committee will be responsible for ensuring that the aims of the charity are delivered and that key performance indicators are met. The team leaders have the day-to-day responsibility for the operation of the service, 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.

The organisation is a charitable company limited by guarantee, incorporated in 1976 and registered as a charity on 19 December 2001.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Memorandum of Association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees on 31 March 2024 was 4. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 12 in the accounts.

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.

The Charity 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 per week to run the shop and support and recruit volunteers.

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

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.

Remuneration policy for key management personnel

In line with the Local Government Association (LGA) the pay and other terms and conditions are determined by a negotiating body, the National Joint Council (NJC) for local government services.

The NJC is made up of representatives from UNISON and other trade unions as well as employers.

Proposed Cost of Living reviews are decided in line with the NJC on an annual basis, on agreement the scales are presented to the Management Committee for their approval, if the decision is delayed the increase will be backdated to the start of the financial year.

Principle funding sources

We successfully bid to the National Lottery Community Fund to support our project ‘The Strength to Survive’ and were fortunate to have been granted £406,509 over 3 years, to commence in 2024/25.

We continue to receive full enhanced housing benefit for the refuges. We continue to negotiate with the local authority for some of the funds that they have been allocated under the Domestic Abuse Act 2021 for provision of specialist women’s refuges.

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

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Salford Women’s Aid

Management committee’s annual report

for the year ended 31[st] March 2024

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:

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 07/ 11/ 2024

Signed on their behalf by

Sharon O’Loughlin

Chair

8

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 2024 which are set out on pages 10 to 30.

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:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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

11 December 2024

9

Salford Women's Aid Statement of Financial Activities (including Income and Expenditure account) for the year ended 31 March 2024 Unrestricted funds Restricted funds Total funds 2024 Total funds 2023 Note Income from: Donations and legacies 6,232 800 7,032 8,878 Charitable activities.. Refuges 340,967 20,272 361,239 314,505 Other trading activities 28,645 28,645 49,247 Investments 3,515 3,515 1,535 Total income 379,359 21,072 400,431 374,165 Expenditure on: Raising funds 27,438 27,438 42,147 Charitable activities.. Refuges 498,812 21,072 519,884 484,228 Total expenditure 526,250 21,072 547,322 526,375 Net income/(expenditure) before net galns/(losses) on Investments (146,891) (146,891) (152,210) Net income/(expenditure) for the year 10 (146,891) (146,891) (152,210) Net movement in funds for the year { 140,844) (6,047) (146,891) (152,210) Reconciliation of funds Total funds brought forward 269,430 6,047 275,477 427,687 Total funds carried forward 128,586 128,586 275,477 The statement of fi nancial activities includes al I gains a nd losses recognised i n the yea r. All income and expenditure derive from continuing activities. A full comparative SOFA is available on the last page of the financial statements. io

Salford Women's Aid Company number 4298930

Balance sheet as at 31 March 2024

----- Start of picture text -----
Note 2024 2023
£ £ £ £
Fixed assets
Tangible assets 15 1,590 -
Total fixed assets 1,590 -
Current assets
Debtors 16 40,168 19,397
Cash at bank and in hand 209,431 334,493
Total current assets 249,599 353,890
Liabilities
Creditors: amounts falling
due in less than one year 18 (122,603) (78,413)
Net current assets 126,996 275,477
Total assets less current liabilities 128,586 275,477
Net assets 128,586 275,477
The funds of the charity:
Restricted income funds 20 - 6,047
Unrestricted income funds 21 128,586 269,430
Total charity funds 128,586 275,477
----- End of picture text -----

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:

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 13 to 30 form part of these accounts.

Approved by the management committee on 07/ 11/ 2024 and signed on their behalf by:

Sharon O’Loughlin (Chair)

11

Salford Women's Aid Statement of Cash Flows for the year ending 31 March 2024 Note 2024 2023 Cash provided by/(used in) operating activities 24 (126,457) (38,099) Cash flows from investing activities.. Dividends, interest, and rents from investments 3,515 1,535 Cash provided by/(used in) investing activities 1,395 1.535 Increase/(decrease) in cash and cash equivalents in the year (125,062) (36, 564) Cash and cash equivalents at the beginning of the year 334,493 524,375 Cash and cash equivalents at the end of the year 209,431 487,811 12

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 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 I 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 Preparatlon of the accounts on a golng concern basls 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. 13

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (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 d isclosed 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. 14

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (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 39.5010 to Refuge l and 59.20/0 to Refuge 2 and 1.30/0 to Cost of raising funds (2023.. 600/0 to Refuge l and 400/0 to Refuge 2). 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 All equipment 250/0 250/0 15

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (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. I 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. 16

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (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 £1,185 outstanding contributions at the year end (2023.. £2,089). 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 l. Income from donations and legacies Current reporting period Unrestricted Restricted Total 2024 Donations 6,232 800 7,032 Total 6,232 800 7,032 Previous reporting period Unrestricted Restricted Total 2023 Donations 8,378 500 8,878 Total 8,378 500 8,878 17

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) Income from charitable activities Current reporting period Unrestricted Restricted Total 2024 Refuges Rents Rents Receivable Voids 316,337 (12,351) 316,337 (12,351) Safety 4 Sisters Salford City Council Salford CVS Asylum Safeguard Hub 31,661 31,661 20,272 4,440 880 20,272 4,440 880 Total 340,967 20,272 361,239 Previous reporting period Unrestricted Restricted Total 2023 Refuges Rents Rents Receivable Voids 262,875 (7,961) 262,875 (7,961) Safety 4 Sisters Salford City Council Greater Manchester Combined Authority (Ministry of Justice funding) Salford CVS Screwfix Co-op Masonic Charitable Foundation Other 24,418 24,418 14,367 14,367 7,500 7,500 5,000 4,268 3, 034 653 351 5, 000 4,268 3, 034 653 351 Total 292, 638 21,867 314,505 18

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) Income from other trading activities 2024 2023 Charity Shop and Fundraising income 28,645 49,247 28,645 49,247 All income from other trad ing activities is u nrestricted. Investment income 2024 2023 Income from bank deposits 3,515 1,535 3,515 1,535 All investment income is unrestricted. Cost of raising funds 2024 2023 Staff costs Charity shop costs Other fundraising expenses Support costs (see note 9) 20,886 6,069 483 1,992 21,954 19,737 456 27,438 42,147 All expenditure on cost of raising funds is unrestricted. 19

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2024 (continued)

8 Analysis of expenditure on charitable activities

Current reporting period
Staff costs
Office service costs
Refuge Service Costs
Housing association & rent
Travel and motor
Sundries
Telephone
Stationery & Postage
Book-keeping & payroll
Insurance
Depreciation
Project and other activities
Governance costs (see note 9)
Support costs (see note 9)		 Refuge 1
£
72,533
2,199
27,302
29,610
69
71
1,835
602
3,457
914
-
339
1,427
59,103
199,461		 Refuge 2
£
78,166
2,116
31,806
36,867
85
90
1,836
362
3,457
1,371
530
215
2,141
88,655
247,697		 Refuge 3
£
-
-
10,305
21,356
-
-
-
-
-
-
-
41,065
-
-
72,726		 Total
2024
£
150,699
4,315
69,413
87,833
154
161
3,671
964
6,914
2,285
530
41,619
3,568
147,758
519,884

20

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2024 (continued)

8
Analysis of expenditure on charitable activities
Previous reporting period
Refuge 1
Refuge 2
£
£
Staff costs
74,217
76,791
Bad debts & rents assistance
4,992
9,127
Office service costs
3,834
4,476
Refuge Service Costs
23,455
24,153
Housing association & rent
25,914
31,990
Travel and motor
286
331
Sundries
183
143
Telephone
2,196
3,068
Stationery & Postage
518
522
Book-keeping & payroll
2,825
4,188
Training
276
259
Consultancy fees
5,386
8,079
Insurance
1,042
1,350
Project and other activities
199
-
Governance costs (see note 9)
2,474
1,650
Support costs (see note 9)
54,636
36,424
202,433
202,551
Restricted expenditure
Unrestricted expenditure		 Refuge 3
£
-
-
-
4,007
18,858
-
-
-
-
-
-
-
-
56,379
-
-
79,244
2024
£
21,072
498,812
519,884		 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
2023
£
17,323
466,905
484,228

21

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2024 (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
Legal and professional
Accountancy & Independent Examination fees
Previous 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
10
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Operating lease rentals:
Property
Independent examiner's fee
Accountancy fees
Independent examiner's fee
Payroll bureau fees
Bookkeeping and QBO		 Support
£
130,968
5,983
148
152
152
360
2,146
241
-
9,600
-
149,750
Support
£
86,006
2,815
414
450
414
51
480
244
186
-
91,060
2024
£
530
1
1,500
1,300
353
7,256		 Governance
£
-
-
-
-
-
-
-
-
208
-
3,360
3,568
Governance
£
-
-
-
-
-
-
-
242
3,882
4,124
2023
£
-
1
1,940
1,295
604
5,680		 Total 2024
£
130,968
5,983
148
152
152
360
2,146
241
208
9,600
3,360
153,318
Total 2023
£
86,006
2,815
414
450
414
51
480
244
428
3,882
95,184

22

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 11 Staff costs Staff costs during the year were as follows: 2024 2023 Wages and salaries Socia I secu rity costs Pension costs Sessional Workers Other 225,814 17,545 10,485 7,745 40,964 219,024 17,400 10,193 7,525 4,826 302,553 258, 968 Allocated as follows: Cost of raising funds Charitable activities Support costs 20,886 150,699 130,968 21,954 151,008 86,006 302,553 258,968 No employee has employee benefits in excess of £60,000 (2023.. 0). The average number of staff employed during the period was 7 (2023: 7). The average full time equivalent number of staff employed during the period was 6 (2023.. 5.6). The key management personnel of the charity comprise the management committee and the Chlef Officer. The total employee benefits of the key management personnel of the charity were £97,149 (2023: £54,651). 23

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 12 Management committee remuneration and expenses, and related party transactions Two members of the management committee received reimbursed expenses during the year of £117 (2023: £85). Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2023: Nil). One member of the management committee received travel and subsistence expenses during the year of £37 (2023.. £156). 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 (2023: nil). 13 Government grants The government grants recognised in the accounts were as follows: 2024 2023 Salford City Council Greater Manchester Combined Authority (Ministry of Justice funding) 20,272 14,367 7,500 20,272 21,867 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. 24

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 15 Fixed assets: tangible assets Leasehold improvements Office equipment Computer equipment Total Cost At l April 2023 Additions Disposals 22,362 4,890 2,120 (724) 4,503 31,755 2,120 (8,131) (2,904) (4,503) At 31 March 2024 19,458 6,286 25,744 Depreciation At l April 2023 Charge for the year Disposals 22,362 4,890 530 (724) 4,503 31,755 530 (8,131) (2,904) (4,503) At 31 March 2024 19,458 4,696 24,154 Net book value At 31 March 2024 1,590 1,590 At 31 March 2023 16 Debtors 2024 2023 Rent arrears Bad debt provision Other debtors Prepayments and accrued income 25,420 (3,330) 11,573 6,505 24,333 (11,703) 2,380 4,387 40,168 19,397 17 Cash at bank and in hand 2024 2023 Cash at bank and on hand 209,431 334,493 209,431 334,493 25

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 18 Creditors: amounts falling due within one year 2024 2023 Rent Receivable in advance Other creditors and accruals Deferred income Taxation and social security costs 25,663 26,613 65,026 5,301 21,789 43,184 2,952 10,488 122,603 78,413 19 Deferred income 2024 2023 Deferred grant brought forward Grant received Released to income from charitable activities 2,952 65,026 (2,952) 2, 952 Deferred grant carried forward 65,026 2, 952 26

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 20 Analysis of movements in restricted funds Balance at l April 2023 Balance at 31 March 2024 Current reporting period Income Expenditure Transfers Refuges Minibus appeal Other projects Greater Manchester Combined Authority (Ministry of Justice funding) Salford City Council 1,003 (1,003) 800 (800) 5,044 (5,044) 20,272 (20,272) Total 6,047 800 (21,072) (6,047) Previous reporting period Balance at l April 2022 Balance at 31 March 2023 Income Expenditure Transfers Refuges Minibus appeal other projects Greater Manchester Combined Authority (Ministry of Justice funding) Salford City Council 1,003 1,003 500 (500) 7, 500 14,367 (2,456) (14,367) 5, 044 Total 1,003 22,367 (17,323) 6,047 20 Analysis of movements in restricted funds (cont.) Name of restricted fund Description, nature and purposes of the fund Funding for a minibus or other transport costs. The transfer was for expenditute in prior years not allocated. Minibus appeal Funding to support victims and survivors of gender-based violence, to Greater Manchester Combined SUPPOrt people accessing services to cope with cost of living crisis. The Authority (Ministry of Justice funders accepted the completion reports and did not require the return of funding) unspent funds. Salford City Council Funding for Chief Officer role 27

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 21 Analysis of movement in unrestricted funds Current reporting period Balance at l April 2023 Asat31 March 2024 Income Expenditure Transfers General fund 269,430 379,359 (526,250) 6,047 128,586 269,430 379,359 (526,250) 6,047 128,586 Previous reporting period Balance at l April 2022 Asat31 March 2023 Income Expenditure Transfers General fund 426, 684 351, 798 (509, 052) 269,430 426, 684 351, 798 (509, 052) 269,430 Name of unrestrlcted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds 28

Salford Women's Aid Notes to the accounts for the year ended 31 March 2024 (continued) 22 Analysis of net assets between funds Current reporting period General fund Designated funds Restricted funds Total Tangible fixed assets Net current assets/( liabilities) 1,590 126,996 1,590 126,996 Total 128,586 128,586 Previous reporting period General fund Designated funds Restricted funds Total Tangible fixed assets Net current assets/(liabilities) 269,430 6,047 275,477 Total 269,430 6,047 275,477 23 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: Property 2024 2023 One to five years 24 Reconciliation of net movement in funds to net cash flow from operating activities 2024 2023 Net income/(expenditure) for the year Adjustments for: Depreciation charge Dividends, interest and rents from investments Decrease/(increase) in debtors Increase/(decrease) in creditors (146,891) (152,210) 530 (3,515) (20,771) 44,190 (1,535) 79,134 36,512 Net cash provided by/(used in) operating activities (126,457) (38,099) 29

Salford Women's Aid

Notes to the accounts for the year ended 31 March 2024 (continued)

25
Prior year Statement of Financial Activities (including
Unrestricted
funds
£
Income from:
Donations and legacies
8,378
Charitable activities:
Refuges
292,638
Aftercare & Outreach
-
Other trading activities
49,247
Investments
1,535
Total income
351,798
Expenditure on:
Raising funds
42,147
Charitable activities:
Refuges
466,905
Aftercare & Outreach
-
Total expenditure
509,052
(157,254)
(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
Net income/(expenditure) before
net gains/(losses) on investments
Net income/(expenditure) for the
year		 Income and Expenditure account)
Restricted
Total funds
Total funds
funds
2023
2022
£
£
£
500
8,878
10,868
21,867
314,505
290,297
-
-
387,037
-
49,247
16,868
-
1,535
44
22,367
374,165
705,114
-
42,147
10,908
17,323
484,228
347,037
-
406,588
17,323
526,375
764,533
5,044
(152,210)
(59,419)
5,044
(152,210)
(59,419)
5,044
(152,210)
(59,419)
1,003
427,687
487,106
6,047
275,477
427,687

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

30