DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

Charity registration number 1099348 

Company registration number 04316197 (England and Wales) 

THE WOMEN'S CENTRE CORNWALL LTD ANNUAL REPORT AND FINANCIAL STATEMENTS 

FOR THE YEAR ENDED 31 MARCH 2023 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

**Trustees** Harriet Crawford-Turner Claire Davies Jessica Tuakli (resigned 14 August 2023) Katharine Orchel Chloe Bines Karen Wilson Joanna Bailey (appointed 5 December 2022) **Secretary** Melanie Das **Charity number** 1099348 **Company number** 04316197 **Registered office** Windsor House Bayshill Road Cheltenham GL50 3AT **Auditor** Hazlewoods LLP Staverton Court Staverton Cheltenham GL51 0UX **Bankers** National Westminster Bank Pie 1 Church Street St Austell Cornwall PL25 4AW 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **CONTENTS** 

||Page|
|---|---|
|Trustees’ report|1 - 8|
|Statement of Trustees’ responsibilities|9|
|Independent auditors report|10 - 12|
|Statement of financial activities|13|
|Balance sheet|14|
|Statement of cash flows|15|
|Notes to the financial statements|16 – 29|





DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

## 

The trustees present their annual report and financial statements for the year ended 31 March 2023. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". 

The charity is constituted as a company limited by guarantee and is therefore governed by a memorandum and articles of association. The directors of the charity are also trustees of the charity. 

## **Objectives** 

Our main activities and who we try to help are described below. All of our charitable activities are undertaken to further our charitable purposes for the public benefit. Our charitable objectives are: 

- To provide and maintain a community-based Women’s Centre, by women for women, in the interests of social welfare with the objects of improving the life of women and girls. 

- To relieve the distress of women and teenage girls who have experienced or are experiencing sexual abuse and sexual violence and/or domestic abuse, and support all victims to access appropriate services. 

- To educate and raise awareness of these issues. 

- To train to a professional standard all those that will provide services that further the purposes of the company. 

## **Activities** 

Over the year, in line with our charitable objectives, we have undertaken the following activities in order to deliver public benefit: 

1. Providing high quality support to women and girls 

- a. Specialist sexual and domestic abuse support 

- b. Support for women involved with the criminal justice system 

- c. Support for women who were homeless/at risk of homelessness 

2. Promoting equity of access to services for women in underserved communities 

3. Raising awareness of women’s and girl’s issues 

4. Training 

**1. Providing high quality support to women and girls** 

## **A.  Specialist sexual and domestic abuse support** 

## **Helpline** 

Our telephone helpline provides valuable support women survivors and also provides information for professionals, family members and friends who are supporting women and girls affected by sexual and domestic abuse. 

Demand for the helpline in terms of the number of calls dropped from 1100 to 800 calls across the year. Given the nature of the helpline, it is difficult for us to establish why this change has taken place but it seems likely that some calls will have gone to the new 24/7 National Rape Crisis helpline was launched in December 2022. Our online Peer Support App ‘Campfire’ has also been well used this year and we understand that this is being used as an alternative to helpline support for some women. 

We remain committed to offering our local helpline, despite the drop in call numbers. It provides really valuable support to women waiting to access support or as a top-up between their planned sessions. The level of crisis that women are experiencing, and the complexity of their lives is also noticeably higher than pre-pandemic addition and as such, the value of the helpline is greater than ever, particularly in relation to our increasing levels of suicide prevention work. 

## **Specialist 1:1 Support – Adults** 

Our Specialist Support Service provides one-to-one trauma-informed, psycho-educational, and emotional support over a 20-26 week period and continues to be our most in demand specialist service. 

1 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

458 referrals were received this year, a rise of 6%. 

A noticeable trend this year was the rise in referrals from women over 60 requesting Specialist Support for historic Childhood Sexual Abuse – up 52%. Referrals from this group have modestly increased in previous years, due to our #nevertoolate project which raises awareness of these issues. We believe that the more dramatic rise this year is directly linked to the Older People’s project that we are delivering in partnership with Age UK and Cornwall Council. 

_“This service has been priceless to me and changed my life in ways I always hoped. The work is not finished but the improvements to myself are huge and I really hope they will continue with the things I’ve learnt. I want to thank you from the bottom of my heart for the help you have given me. Thank you, thank you, thank you”. Feedback from a woman who completed 20 sessions of one-to-one support._ 

## **Young Empowered Women’s Group (YEW)** 

Our YEW Project provides 1:1 support and group work to young women aged 11 upwards. This year we supported 58 young women. The impact of the pandemic continues to be most noticeable for this age group and we are routinely having to offer more support, over a longer period of time for our young women. 

Young women’s educational chances can be severely disrupted by sexual abuse with many dropping out of school entirely. This year we developed our first YEW Grads group for young women to progress into following support. The team have mentored 5 young women and delivered training enabling them all to achieve an accredited qualification in mental health awareness. In addition to campaigning and awareness raising, the young women will have the opportunity to co-facilitate the young women’s groups and progress into our Level 3 specialist support worker training should they wish. 

_“This support has made me feel heard and supported in making sense of what was in my head, I was really listened to for the first time in my life. I have learnt coping skills which have helped me feel hopeful for my future”. Feedback from a young woman who engaged in one-to-one support and groupwork._ 

## **Campfire Peer Support App** 

Following requests from women, we transitioned our web-based Survivors Forum into a fully mobile friendly App, Campfire. We believe this to be the first App of its kind in the country that provides a women-only peer support space for survivors of sexual and domestic abuse. To ensure safety, the platform is anonymous and moderated. Campfire membership grew more than 400% with 480 members by the end of the year. 

## **Sorella Peer Support** 

In the summer we piloted running peer support groups. 44 women attended various groupwork opportunities including a Walking Group, Trauma Informed Boxing, Cycling, Pottery, Swimming, Art Exhibition and an overnight camp. The aim of these sessions was to bring women together to break isolation and support women to face new challenges and build confidence and self-esteem. 

All women were asked for their feedback on how they felt before joining the activity and after completing the activity, 100% said they felt better after attending. 

“I was feeling tired and alone before I went to the walking group, afterwards I felt Amazing – connected to other women & nature” 

“I felt nervous to meet new people but left feeling Thrilled, peaceful, infused with the power of doing something creative with other women” 

In the Autumn, we were successful in bidding for a Women’s Sexual Violence Peer Support programme funded by the Office for the Police and Crime Commissioner. Working with our partners Trevi and Devon Rape Crisis and Sexual Abuse Services we launched a Devon and Cornwall wide service. 12 Peer supporters have been recruited and trained to provide 1:1 befriending and to facilitate access to group peer support, both online and in person. 

_“Thank you knowing that I am not alone, that I have like minded women with similar experiences that I can meet up with is so nice” Feedback from a woman attending her first Coffee and Chat peer support group_ 

2 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **B. Support for Women involved with the Criminal Justice System** 

Women who have offended are generally victims of crimes far more serious than the offences that they have committed. It is very rare that we work with women in the criminal justice system who are not affected by sexual violence, exploitation, child sexual abuse or domestic abuse, and as such the work we do with these women is a vital entry point for women who would very often not access mainstream sexual/domestic abuse support. 

## **Open Service** 

We deliver the Women’s Community Rehabilitation Service on behalf of HM Prison and Probation Service across Cornwall, Devon and Dorset. Women are referred directly to us by Probation and by HMP Eastwood Park in Gloucestershire which is the closest women’s prison for the area. 

In total the Open Service supported 344 women this year, offering them holistic, trauma responsive, practical and emotional support on a wide range of issues including housing, mental health, domestic abuse, parenting, substance misuse and education and employment. 72 women commenced their journey with us whilst in prison which gives us the opportunity to help them prepare for release. Very often we meet them on the morning of their release, give them mobile phones and clothes if needed, and help them on their long journeys to enable them to arrive home safely and make contact with their probation officer. 

This is the only service we deliver where women are mandated to engage with us. Despite this, feedback from women is consistent with that from our other services: 

_“I cannot express how grateful I am to you, and for you coming into my life. You will never know just how much you have done for me, and not just as my support worker! You have shown me there are good people still around and the faith you have had in me lets me have faith that I will 1 day meet the good friends that I am always seeking! Never stop being you coz you’re great Thanks for all you have done for me and all you’ve taught me! Always grateful..”_ 

_“This organisation saved my life. Before prison, during prison and after prison. So much so I will be volunteering with them next year. They empower women, are feminists and they stand by you through thick and thin”_ 

## **Open Mentoring** 

The Open Mentoring Team offers support to women who have offended or who are at risk of offending. The project was created as a direct response to women using our Open Service who asked for additional support during and after their community sentence. 

This year the service supported 21 women with multiple needs including mental health, sexual/domestic abuse, substance misuse and homelessness/ risk of homelessness. 

In February 2023 the Open Mentoring Service was awarded a Certificate of Appreciation as an expression of sincere appreciation for the partnership working which has offered valuable support to the women referred who are linked to the Pathfinder Scheme with Devon and Cornwall Police.  On accepting the award our Mentoring Co-ordinator Penni Charteress said: 

_“This award really is a recognition of the work that our mentors do, who are all volunteers. Without them the Open Mentoring Service wouldn’t be the success it is today, so a big thanks goes to them.”_ 

As well as providing emotional support, our Mentors support women to meet their basic needs and access services. In the words of Mentees, the service is described as: 

_“When I met my mentor I was in a dark place, working on autopilot and masking life. Now it’s like I am waking up after a deep sleep and the light has gone on and I’m discovering who I really am.”_ 

_“Thank you for always being there. It’s been a life line for me and one person I have been able to open up to the most. Gutted it had to come to an end but I'll never forget, Thank you xx”_ 

3 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **C. Support for women who were homeless/at risk of homelessness** 

## **Assertive Outreach** 

We aim to provide targeted support for women experiencing or at risk of homelessness as they are very often in that situation as a result of abuse and face higher ongoing risks. As a partner in Trevi’s SPARK Project, we received 138 referrals for women experiencing serious and complex issues such as homelessness, involvement in the sex industry and substance misuse. Across the year a total of 145 women were supported – 114 in Cornwall and 31 in Dorset. 57% of women engaging in SPARK had experienced domestic abuse and 14% had been sexually exploited or prostituted. 

In addition to receiving referrals from other agencies, the Team regularly undertook ‘assertive outreach’ in the community. This involved going out to key locations, such as known rough sleeper and temporary accommodation hotspots and proactively finding women who could benefit from the service. 

## **Krefta Kernow -  Domestic Abuse Outreach** 

In September 2022 we launched our new Krefta Kernow service. Funded by Cornwall Council under the Domestic Abuse New Burdens funding, this project works with adults fleeing domestic abuse who are not able to access specialist domestic abuse accommodation such as refuges. 

Working in partnership with West Cornwall Women’s Aid, the service supported 149 women into safer temporary or emergency accommodation whilst the men’s service, delivered by our partner Konnect supported 19 men. 

The success of the service has been ensured by developing a very close working relationship with Cornwall Housing. Of the 168 people supported, 14 were able to access dedicated domestic abuse accommodation in Refuges or Dispersed units with the vast majority going into general accommodation demonstrating that the Krefta Service is absolutely essential in Cornwall. 

The pathways into non-specialist accommodation were: 5 into Supported Accommodation, 6 into a Social Tenancy, 11 into Private Rented and 96 into Emergency Accommodation. Of the 36 remaining, 7 were assisted with Sanctuary Scheme so they remained in their home, 20 preferred to remain with family, 2 left Cornwall for employment and 7 returned to their abuser. 

Referrals for the service mainly came from Cornwall Housing (73), Safer Futures (Cornwall Council’s commissioned domestic abuse service (38), other statutory and voluntary sector agencies (33) Cross Partnership, 19 from MARAC (Multiagency risk assessment conferences for high-risk domestic violence cases and 11 self-referrals. 

We know that many people are already homeless due to fleeing domestic violence and the team regularly undertakes outreach to ensure that everyone who needs the service is able to access it. 32 outreach visits were undertaken at the county’s PODS sites which provide emergency accommodation in converted containers. 18 women and 2 men were engaged with the service through these visits. 

The team have physically helped to move 36 women and 3 men from their homes and into safer accommodations which has included significant delivery outside of normal office hours. 

## **2. Promoting equity of access to services for women in under-served communities** 

We believe that our services should be appropriate for, and accessible to, all women and girls that need them. Our Feminist Community Engagement and Co-Production models provide our blueprint for this area of work. 

## **A. DIVAS** 

The DIVAS’ own agreed mission statement is: 

_“A group of women with learning disabilities and autism who fight for their rights against discrimination and abuse and get their voices heard.”_ 

We aim to empower the DIVAS to be creative, have fun and reach their potential through participation, training, and volunteering. As one of the DIVAS group says _“I have got a learning disability, I can do anything anyone else can, with the right support I can do it.”_ 

4 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

## ________________________________________________________________________ 

This year we have undertaken 16 initial assessments with women referred to our service. In our triage we speak with them about their needs and what they hope to gain from this support and speak with any trusted people such as family, residential or social workers and if it is agreed by the woman, we then refer her into our specialist support team for individual work. We referred 11 of the women we assessed into specialist 1-2-1 support. Throughout the year 3 women have taken a break from the group and 4 new members have joined. A total of 12 women attended weekly Peer Support DIVAS meetings with a core group at any one time of 6 women. 

## There are now three key elements to the established DIVAS Project: 

## 1.Outreach across public and voluntary services in Cornwall 

Community Engagement staff and the DIVAS staff locate, meet, advise and train those who manage and deliver relevant statutory and voluntary services across Cornwall. This increases knowledge among a wide range of professionals of the prevalence and signs of abuse, and how to seek and hear disclosures, and it enables us to build new referral pathways. This outreach work brings women into specialist 1:1 support at the Centre as well as into peer support with the DIVAS. 

## 2. DIVAS Peer Support and Peer Educator Group 

The DIVAS functions both as a peer support & peer educator group meeting regularly, on and offline, and is facilitated by Community Engagement workers and volunteers but with a peer-led style and agenda-setting. It helps reduce isolation, builds connections, and enables women to meet others with similar life experiences. We engage in a range of activities to combine a wide variety of communication methods- talking, art, movement, body work, poetry, singing and trips out! Central to the group is maintaining the message of remembering strategies to keep safe and stay grounded. This included working with Viv Gordon on “An ABC of CSA” which is a creative resource to support better conversations about child sexual abuse. It comes in the shape of a beautiful set of alphabet cards, co-created with survivors of which the DIVAS formed one group. 

And the DIVAS group also importantly functions to maintain a peer educator space, with some meetings run in order to plan and develop bespoke training to increase understanding of learning disability and neurodivergence, how to reduce barriers to support and how to provide better support: The feedback is overwhelmingly positive: 

“Brilliantly run training session – so great to hear from the DIVAS and have so much good practice and so many tips shared with us on how to improve our services, given so generously and supportively. And really appreciated the fantastic resources.” Oxford Rape Crisis Centre 

## 3. Wider Influencing work towards system change 

Members of the DIVAS group have continued to respond strongly to their commitment to providing advice and consultation to external agencies on improving their responses to the needs of women with learning disabilities and/or autism. Consultations this year have included the Ministry of Justice, the Domestic Abuse Commissioner and the national police project Operation Soteria. 

## **B. International Women’s Group** 

This year the team have been working on a Cornwall Council funded project to look at how services can better respond to European women experiencing sexual/domestic abuse, particularly where language is a barrier. Using our Community Engagement approach, we worked with migrant women locally to explore their experiences of trying to find information and help. Our initial report contained an overview of recommended best practice and the reality of local practice in Cornwall and was presented to Safer Cornwall Domestic Abuse and Sexual Violence Partnership Board. Other activities have included piloting pre-ESOL classes at the Women’s Centre and reviewing leaflets and other methods of communication. 

## **C. #nevertoolate** 

The #nevertoolate project raises awareness about the sexual and domestic abuse experiences of older women. This year we have continued to deliver the Older People’s Pilot Project (OPP) alongside Cornwall Council and Age UK. 

At the heart of this project is the belief that older people must have a voice in explaining what the impact of domestic and/or sexual abuse has been on their lives, telling us about what has been helpful but also what was not. The team spoke directly with 33 participants, consulted with 30 professionals, and ran 10 introductory presentations for a range of groups. A further 47 responses came from our online survey. 

The suggestions from OPP par _ticipan_ ts were incredibly comprehensive and formed the basis of our Making a Difference Report for Cornwall and Devon Commissioners, together with an accessible infographic summarizing the key findings https://www.ageuk.org.uk/cornwall/about-us/news-and-campaigns/articles/2023/make-a-difference-project---infographic2023/. 

5 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

We are continuing to work with Commissioners and partners to develop a  coordinated community response to working with older people experiencing DASV. We are grateful for the courage of the participants in speaking out about their experiences and about what needs to change to develop an age- appropriate service. 

## **3. Raising awareness of women’s and girls’ issues** 

Our social media channels continue to be important and growing means of communication, awareness raising and support. Through these platforms, we are able to inspire and empower women, spread essential messages challenging rape myths and misogyny, raise awareness about our work and keep women informed about relevant services and events. 

Our most shared post was created to raise awareness about the national government alarm that was due to go off on all compatible phones across the UK, which would have put many women experiencing domestic abuse at risk if they had hidden phones. The post was shared many times reaching 55,735 people on Instagram, and prompting 151 new followers. Overall, we had 20,260 profile visits on Facebook, up 333% from the previous year and 6,036 visits to our Instagram, an increase of 204%. 

We continue to be involved in numerous strategic forums to represent women and girls including Reducing Reoffending Boards, and Safer Cornwall’s Domestic Abuse and Sexual Violence Partnership, where we inform policy leads and commissioners about the drivers of abuse and survivors’ experiences and needs. 

## **4. Training** 

We continue to ensure that the work we do is of excellent quality and that our staff and volunteers have specialist training. We are an Open College Network accredited Centre and deliver a range of Level 1-3 qualifications to our staff and volunteers. We also deliver a rolling programme of Continuing Professional Development workshops.  This year we have completed two 16 week Level 3 courses for Specialist Support Work volunteers and two 15 week Level 2 courses for Peer Mentor volunteers. 

## **Financial Review** 

## **Overview** 

Our income grew by 6% this year with growth in expenditure of 19%. Income for the year was £1,364,989 (£1,288,994 2021/22) and expenditure on charitable activities totaled £1,303,720 (£1,077,891 2021/22). 

## **Fundraising** 

TWCC’s principal sources of funding are charitable trusts, grants, and commissioned services. 

During the past twelve months TWCC was successful in securing additional funding from: 

- Cornwall Council 

- Ministry of Justice 

- Office for the Police and Crime Commissioner- Devon and Cornwall 

- Her Majesties Prison and Probation Service 

- Henry Smith Charitable Trust 

- The JABBS Foundation 

- Nelson Trust 

Other Funders during the year included: 

- Children in Need 

- Charles Hayward Charitable Trust 

- Claire Milne Charitable Trust 

- Lloyds Bank Foundation 

## **Investment Policy** 

Aside from retaining a prudent amount in reserves each year, most of the charity’s funds are to be spent in the short term so there are few funds for long term investment. The reserves of the charity are placed in interest bearing deposit accounts which are wholly utilised to support existing activities. 

6 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **Risk Management** 

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. 

## **Reserves Policy** 

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three- and six-month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s core activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. 

## **Plans for future periods** 

Key activities planned for 2023-24 include completion of our organisational rebranding exercise, launching our new website and reviewing and developing our monitoring and evaluation activites in order to better understand and communicate our impact. 

## **Acknowledgements** 

The Trustees would like to express their sincere thanks to all the funders that have supported the Centre’s work this year, as well as to all the individuals and groups who have fundraised and donated to us throughout the year. 

## **STRUCTURE, GOVERNANCE AND MANAGEMENT** 

## **Governing document** 

The organisation is a charitable company limited by guarantee. It was incorporated on 2 November 2001 under the Companies Act 1985 with company number 4316197 and commenced operation on 1 April 2004. It was registered as a charity with effect from 1 April 2004 with charity number 1099348, having taken over the reserves of the non-incorporated charity, Women's Rape and Sexual Abuse Centre (Cornwall) (WRSAC) on that date. This charity was initially formed in 1994 with charity number 1054177. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £1. The governing document was amended to The Women’s Centre Cornwall and posted on 23rd April 2018. 

## **Recruitment and appointment of new trustees** 

The directors of the company are also charity trustees for the purposes of charity law and under the company's articles are known as members of the Board of Trustees. Any trustee so appointed shall retain office only until they make up 1/3 of the longest standing trustees. At this point, they will resign at the next annual general meeting but shall then be eligible for reelection. The trustees may from time to time and at any time appoint/co-opt any female person as a trustee either to fill a vacancy that may occur or by way of addition to the trustees, provided that the prescribed maximum is not exceeded. 

All members of the Board of Trustees give their time voluntarily and receive no benefits from the charity. 

In any effort to maintain a broad skill mix, members of the management committee are requested to provide a list of their skills, and this is updated each year. 

## **Organisational structure** 

The governance of the organisation is undertaken by TWCC’s Board of Trustees.  Financial management is overseen by the treasurer and decisions on financial matters are made by recommendations through consultation with the Chief Executive and Finance Manager with final decisions resting with the whole Board of Trustees. The Women’s Centre Cornwall has a Board of Trustees of up to twelve members who meet bi-monthly and are responsible for the strategic direction and policy of the charity. At present the Board has seven members from a variety of professional backgrounds relevant to the work of the charity. The secretary also sits on the Board but has no voting rights. 

7 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT)** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **Public benefit** 

The trustees confirm that they have complied with the duty under Section 4 of the Companies Act 2006 to have due regards to the Charity Commission's general guidance on public benefit. 

## **Related parties** 

The Women’s Centre Cornwall is a member of Rape Crisis England & Wales. 

## **Auditor** 

In accordance with the company's articles, a resolution proposing that Hazlewoods LLP be reappointed as auditor of the company will be put at a General Meeting. 

## **Disclosure of information to auditor** 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. 

The trustees' report was approved by the Board of Trustees. 

## **Claire Davies** 

Trustee 

Dated: 10/12/2023 

8 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **STATEMENT OF TRUSTEES’ RESPONSIBILITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

The trustees, who are also the directors of The Women's Centre Cornwall Ltd for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

In preparing these financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements and estimates that are reasonable and prudent; 

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

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 

9 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **INDEPENDENT AUDITORS REPORT** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **Opinion** 

We have audited the financial statements of The Women's Centre Cornwall Ltd (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended; 

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

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

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustee's use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the original financial statements were authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements, or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or. apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of our audit: 

- the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and 

- the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements. 

10 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **INDEPENDENT AUDITORS REPORT** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report. 

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

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

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

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

- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report. 

## **Responsibilities of trustees** 

As explained more fully in the Trustees’ Responsibilities Statement set out in the Trustees’ Report, the trustees (who are also the directors of the charitable company for the purpose of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

## **Irregularities, including fraud, are instances of non-compliance with laws and regulations.** 

We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

- We obtained an understanding of the legal and regulatory frameworks applicable to the charity financial statements or that had a fundamental effect on the operations of the charity. We determined that the most significant laws and regulations included United Kingdom Generally Accepted Accounting Practice and Companies Act 2006. 

- We understood how the charity is complying with those legal and regulatory frameworks by making inquiries of management, and those responsible for legal and compliance procedures. 

- We assessed the susceptibility of the charity’s financial statements to material misstatement including how fraud might occur. Audit procedures performed by the engagement team included: 

   - identifying and assessing the design effectiveness of controls management has in place to prevent and detect fraud; 

   - understanding how those charged with governance considered and addressed the potential for override of controls or other inappropriate influence over the financial reporting process; 

   - challenging assumptions and judgements made by management in its significant accounting estimates; and 

   - identifying and testing journal entries, in particular any journal entries with unusual characteristics. 

11 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **INDEPENDENT AUDITORS REPORT** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with ISAs (UK). 

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

## **Use of our report** 

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. 

## **Scott Lawrence FCA** 

**(Senior Statutory Auditor)** 

For and on behalf of: 

## **Hazlewoods LLP** 

Chartered Accountants and Statutory Auditors Staverton Court Staverton Cheltenham GL51 0UX 

> Date: 14 December 2023 

12 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

|Notes<br>**Income from:**<br>Donations, legacies and<br>grants<br>3<br>Charitable activities<br>4<br>Other trading activities<br>5<br>Investments<br>6<br>**Total income**<br>**Expenditure on:**<br>Raising funds<br>Charitable activities<br>7<br>**Net incoming resources**<br>**before transfers**<br>Gross transfer between funds<br>17<br>**Net income for the year/**<br>**Net movement in funds**<br>Fund balances at 1 April<br>2022<br>**Fund balances at 31 March**<br>**2023**|Unrestricted<br>funds<br>2023<br>£<br>489,251<br>6,519<br>10<br>2,232<br>498,012<br>-<br>426,426<br>71,586<br>(7,704)<br>63,882<br>618,118<br>682,000|Restricted<br>funds<br>2023<br>£<br>866,977<br>-<br>-<br>-<br>866,977<br>10,950<br>877,294<br>(21,267)<br>7,704<br>(13,563)<br>256,816<br>243,253|Total<br>funds<br>2023<br>£<br>1,356,228<br>6,519<br>10<br>2,232<br>1,364,989<br>10,950<br>1,303,720<br>50,319<br>-<br>50,319<br>874,934<br>925,253|Unrestricted<br>funds<br>2022<br>£<br>499,614<br>117,254<br>4,719<br>402<br>621,989<br>9,100<br>455,357<br>157,532<br>24,636<br>182,168<br>435,950<br>618,118|Restricted<br>funds<br>2022<br>£<br>667,005<br>-<br>-<br>-<br>667,005<br>-<br>622,534<br>44,471<br>(24,636)<br>19,835<br>236,981<br>256,816|Total<br>funds<br>2022<br>£<br>1,166,619<br>117,254<br>4,719<br>402|
|---|---|---|---|---|---|---|
|||||||1,288,994|
|||||||9,100<br>1,077,891|
|||||||202,003<br> -|
|||||||202,003<br>672,931|
|||||||874,934|



The statement of financial activities includes all gains and losses recognised in the 

year. All income and expenditure derive from continuing activities. 

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 

13 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **BALANCE SHEET** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

|||**2023**|||**2022**||
|---|---|---|---|---|---|---|
||**Notes**|**£**|**£**|**£**|**£**|**£**|
|**Fixed assets**|||||||
|Tangible assets|12||49,507|||55,063|
|**Current assets**|||||||
|Debtors|13|173,947||114,115|114,115||
|Investments||310,000||-|-||
|Cash at bank and in hand||551,288||776,127|776,127||
|||1,035,235||890,242|890,242||
|**Creditors: amounts falling due**|14|(154,489)||(65,371)|(65,371)||
|**within one year**|||||||
|**Net current assets**|||880,746|||824,871|
|**Total assets less current liabilities**|||930,253|||879,934|
|**Creditors: amounts falling due**|15||||||
|**after more than one year**|||(5,000)|||(5,000)|
||||||||
|**Net assets**|||925,253|||874,934|
|**Income funds**|||||||
|Restricted funds|17|243,253||||256,816|
|Unrestricted funds|||||||
|Designated funds|16|129,020||134,576|134,576||
|General unrestricted funds||552,980||483,542|483,542||
|||||||618,118|
|Total funds|||925,253|||874,934|



The financial statements were approved by the Trustees on 10/12/2023 

Claire Davies **Trustee** 

**Company registration number 04316197** 

14 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **STATEMENT OF CASHFLOWS** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

|**Notes**<br>**Cash flows from operating activities**<br>Cash generated from operations<br>**22**<br>**Investing activities**<br>Interest received<br>**Net cash generated from investing**<br>**activities**<br>**Net cash used in financing activities**<br>**Net increase in cash and cash equivalents**<br>Cash and cash equivalents at beginning of<br>year<br>**Cash and cash equivalents at end of year**|**2023**<br>**£**<br>2,232|<br>**£**<br>82,929<br>2,232<br>-<br>85,161<br>776,127<br>861,288|**2022**<br>**£**<br>402|**£**<br>167,322<br>402<br>-|
|---|---|---|---|---|
|||||167,724<br>608,403|
|||||776,127|



15 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **1 Accounting policies** 

## **Charity information** 

The Women's Centre Cornwall Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is Windsor House, Bayshill Road, Cheltenham, GL50 3AT. In the event of winding up, registered members are liable to contribute a sum not exceeding £1 per member towards the debts and liabilities of the charity and the costs and expenses of winding up, or within one year after he or she ceases to be a member. At 31 March 2023 there were 28 members. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's Memorandum & Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102. 

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. 

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

## **1.4 Incoming resources** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

16 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **1.5 Resources expended** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset's use. 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings, they have been allocated to activities on a basis consistent with the use of resources. 

Support costs include head office salaries and overheads and are allocated to charitable activities and funds on the basis of staff hours. Costs relating to fundraising are allocated as such. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets costing over £2,000 are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Leasehold improvements 5% - 33% straight line Plant and equipment 25% straight line 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 

## **1.7 Impairment of fixed assets** 

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 

## **1.8 Cash and cash equivalents** 

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 

17 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **1.9 Financial instruments** 

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 

## **1.10 Taxation** 

The charity is exempt from corporation tax on its charitable activities. 

## **1.11 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **1.12 Retirement benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

18 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **2 Critical accounting estimates and judgements** 

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Donations, legacies and grants** 

|Donations and gifts<br>Grants<br>**Grants receivable for core**<br>**activities:**<br>National Lottery 2019-22<br>Rape Support Fund<br>First Light<br>PCC<br>Comic Relief<br>BBC Children in Need<br>Krefta Kernow<br>Lloyds TSB Fund - Office<br>Manager<br>One Women’s Centre<br>The Henry Smith Charity<br>The Childrens Society<br>The Jabbs Foundation<br>Trevi - Spark Project<br>Victim Support<br>Cornwall Council<br>Ministry of Justice<br>Other|Unrestricted<br>funds<br>2023<br>£<br>22,060<br>467,191<br>489,251<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>27,250<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>346,173<br>93,768<br>467,191|Restricted<br>funds<br>2023<br>£<br>210<br>866,767<br>866,977<br>-<br>214,017<br>-<br>50,000<br>-<br>36,223<br>142,582<br>-<br>45,922<br>30,000<br>20,100<br>98,910<br>106,063<br>39,000<br>-<br>23,825<br>60,125<br>866,767|Total funds<br>2023<br>£<br>22,270<br>1,333,958<br>1,356,228<br>-<br>214,017<br>-<br>50,000<br>-<br>36,223<br>142,582<br>27,250<br>45,922<br>30,000<br>20,100<br>98,910<br>106,063<br>39,000<br>-<br>369,998<br>153,893<br>1,333,958|Unrestricted<br>funds<br>2022<br>£<br>17,305<br>482,309<br>499,614<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>430,428<br>51,881<br>-<br>482,309|Restricted<br>funds<br>2022<br>£<br>180<br>666,825<br>667,005<br>153,597<br>177,201<br>45,000<br>78,642<br>13,248<br>23,914<br>-<br>25,000<br>-<br>-<br>-<br>-<br>22,631<br>-<br>-<br>40,092<br>87,500<br>666,825|Total funds<br>2022<br>£<br>17,485<br>1,149,134|
|---|---|---|---|---|---|---|
|||||||1,116,619|
|||||||153,597<br>177,201<br>45,000<br>78,642<br>13,248<br>23,914<br>-<br>25,000<br>-<br>-<br>-<br>-<br>22,631<br>-<br>-<br>470,520<br>139,381|
|||||||1,149,134|



19 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

Included within grants are the following government grants: 

Cornwall Council - grants have been received totalling £198,286 (2022: £76,950).  £55,704 of the grants have been issued to assist the Safe Space Project [included in ‘other’] and £142,582 is related to the provision of Domestic Abuse Outreach [Krefta Kernow] (2022: £10,000 of the grants have been issued to assist the Safe Space project, £25,000 are related to the Provision of Domestic Homicide Review, £41,000 is related to NHSE Grant funding for Covid recovery and the remaining £950 is related to the Community Chest fund). 

Ministry of Justice - grants have been received totalling £584,015 (2022: £647,721). £346,173 (2022: £430,428) was received to help the probation women’s rehab services in Dorset, Devon and Cornwall; £23,825 (2022: £40,092) was received for core overhead costs. £214,017 (2022:£177,201) was received to provide specialist sexual abuse support [Rape Support Fund]. 

Police & Crime Commissioner for Devon and Cornwall - grants have been received totalling £57,600 (2022: £78,642). £50,000 (2022: £39,000) was received for specialised sexual and domestic abuse support [PCC]. £Nil (2022: £39,642) was issued to assist the charity with providing additional support to beneficiaries due to the Covid-19 outbreak. And £7,600 (2022: £nil) was received as a donation. 

20 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **4 Charitable activities** 

|Performance related grants<br>Training and contract income<br>Analysis by fund<br>Unrestricted funds<br>Restricted funds<br>**Performance related grants**<br>New Open 16-19<br>5<br>Other trading activities<br> <br>Fundraising events<br>6<br>Investments<br> <br>Interest receivable|**2023**<br>**£**<br>-<br>6,519<br>6,519<br>6,519<br>-<br>-<br>72,023<br>72,023<br> Unrestricted<br>funds<br>**2023**<br>**£**<br>10<br> Unrestricted<br>funds<br>**2023**<br>**£**<br>2,232|**20232**<br>**£**<br>72,023<br>45,231|
|---|---|---|
|||117,254|
|||117,254<br>-|
|||72,023|
|||72,023|
|||Unrestricted<br>funds<br>**2022**<br>**£**<br>4,719|
|||Unrestricted<br>funds<br>**2022**<br>**£**<br>402|



21 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **7 Charitable activities** 

|Staff costs<br>Depreciation and impairment<br>Repairs & maintenance (including IT equipment)<br>Staff costs - training & travel<br>Volunteer costs - training & travel<br>Telephone & internet<br>Printing, postage & stationary<br>Room hire & supervision<br>Service user costs<br>Event costs<br>Insurance<br>Subscriptions<br>Sessional workers<br>Legal & professional<br>Website costs<br>Other charitable expenditure<br>Share of support costs (see note 8)<br>Share of governance costs (see note 8)<br>**Analysis by fund**<br>Unrestricted funds<br>Restricted funds|**2023**<br>**£**<br>759,983<br>5,556<br>39,732<br>53,000<br>5,040<br>9,664<br>12,822<br>27,262<br>4,305<br>3,322<br>2,887<br>961<br>7,272<br>14,057<br>31,854<br>25,455<br>1,003,422<br>286,628<br>13,670<br>1,303,720<br>426,426<br>877,294<br>1,303,720|**2022**<br>**£**<br>632,477<br>7,963<br>49,590<br>25,460<br>1,823<br>8,610<br>1,859<br>24,050<br>1,595<br>823<br>1,700<br>1,800<br>3,657<br>27,577<br>2,050<br>1,000|
|---|---|---|
|||792,034|
|||268,965<br>16,892|
|||1,077,891|
|||455,357<br>622,534|
|||1,077,891|



22 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **8 Support costs** 

|Staff costs<br>Rent and service charges<br>Repairs and maintenance<br>Staff costs - training and<br>travel<br>Volunteer costs - training and<br>travel<br>General administrative<br>expenses<br>Insurance<br>Service user costs<br>Other support costs<br>Audit fees<br>Legal and professional<br>Trustees' expenses|Support<br>costs<br>2023<br>£<br>204,742<br>13,333<br>28,426<br>7,349<br>-<br>25,999<br>3,145<br>-<br>3,634<br>-<br>-<br>-<br>286,628|Governance<br>costs<br>2023<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>7,000<br>6,629<br>41<br>13,670|Total<br>2023<br>£<br>204,742<br>13,333<br>28,426<br>7,349<br>-<br>25,999<br>3,145<br>-<br>3,634<br>7,000<br>6,629<br>41<br>300,298|Support<br>costs<br>2022<br>£<br>216,969<br>11,719<br>14,442<br>6,470<br>310<br>12,893<br>1,476<br>200<br>4,486<br>-<br>-<br>-<br>268,965|Governance<br>costs<br>2022<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>4,790<br>12,102<br>-<br>16,892|Total<br>2022<br>£<br>216,969<br>11,719<br>14,442<br>6,470<br>310<br>12,893<br>1,476<br>200<br>4,486<br>4,790<br>12,102<br>-|
|---|---|---|---|---|---|---|
|||||||285,857|



## **9 Net movement in funds** 

|Net movement in funds is stated after<br>charging/(crediting):<br>Fees payable to the company’s auditor for the audit of<br>the company’s financial statements<br>Depreciation of owned tangible fixed assets|2023<br>2022<br>£<br>£<br>7,000<br>4,790<br>5,556<br>7,963|
|---|---|



## **10 Trustees** 

None of the trustees received any remuneration during the year. Expenses were reimbursed of £Nil (2022 - £Nil). 

23 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

|**11**<br>**Employees**<br>The average monthly number of employees during the<br>year was:<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs|2023<br>49<br>2023<br>£<br>890,566<br>63,221<br>22,844<br>976,631|2022<br>48<br>2022<br>£<br>778,100<br>51,543<br>19,803|
|---|---|---|
|||849,446|



There were no employees whose annual remuneration was £60,000 or more. 

## **12 Tangible fixed assets** 

|**13**<br>**Debtors**<br>**Cost**<br>At 1 April 2022 and 31 March 2023<br>**Depreciation**<br>At 1 April 2022<br>Charged in the year<br>At 31 March 2023<br>**Carrying amount**<br>At 31 March 2023<br>At 31 March 2022<br>**Amounts falling due within one year:**<br>Debtors<br>Prepayments and accrued income|**Leasehold**<br>**improvements**<br>**£**<br>71,009<br>18,202<br>3,300<br>21,502<br>49,507<br>52,807|**Leasehold**<br>**improvements**<br>**£**<br>71,009<br>18,202<br>3,300<br>21,502<br>49,507<br>52,807|**Plant and**<br>**equipment**<br>**£**<br>39,856<br>37,600<br>2,256<br>39,856<br>-<br>2,256<br>2023<br>£<br>146,713<br>27,234<br>173,947|**Plant and**<br>**equipment**<br>**£**<br>39,856<br>37,600<br>2,256<br>39,856<br>-<br>2,256<br>2023<br>£<br>146,713<br>27,234<br>173,947|**Total**<br>**£**<br>110,865|
|---|---|---|---|---|---|
||||||55,802<br>5,556|
||||||61,358|
||||||49,507|
||||||55,063|
||||2023<br>£<br>146,713<br>27,234<br>173,947||2022<br>£<br>111,796<br>2,319<br>114,115|
|||||||



24 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **14 Creditors: amounts falling due within one year** 

|Creditors<br>Other taxation and social security<br>Pension<br>Other creditors<br>Accruals and deferred income|2023<br>£<br>88,577<br>15,915<br>4,702<br>-<br>45,295<br>154,489|2022<br>£<br>37,532<br>17,294<br>400<br>10,145|
|---|---|---|
|||65,371|



## **15 Creditors: amounts falling due after more than one year** 

|Other creditors|2023<br>£<br>5,000<br>5,000|2022<br>£<br>5,000|
|---|---|---|
|||5,000|



## **16 Designated funds** 

The income funds of the charity include the following designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes: 

|Potential costs in relation<br>to redundancies<br>Improving access to<br>services for women with<br>disabilities<br>Capital reserve<br>Languages access fund<br>Total|**Balance**<br>**at 1 April**<br>**2021**<br>**£**<br>49,513<br>10,000<br>63,026<br>20,000<br>142,539|**Resources**<br>**expended**<br>**£**<br>-<br>-<br>(7,963)<br>-<br>(7,963)|**Balance**<br>**at 1 April**<br>**2022**<br>**£**<br>49,513<br>10,000<br>55,063<br>20,000<br>134,576|**Resources**<br>**expended**<br>**£**<br>-<br>-<br>(5,556)<br>-<br>(5,556)|**Balance at**<br>**31 March**<br>**2023**<br>49,513<br>10,000<br>49,507<br>20,000|
|---|---|---|---|---|---|
||||||129,020|



Designated funds are unrestricted funds earmarked by the trustees for a particular purpose. 

25 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## 17  Restricted funds 

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes: 

|BBC Children In Need<br>Big Lottery Reaching<br>Communities<br>Bude Spoke<br>Charles Hayward<br>Claire Milne<br>CLEAR<br>Comic Relief<br>Cornwall Council<br>Cornwall Restricted other<br>Devon & Cornwall CRC<br>Garfield Weston<br>Krefta Kernow<br>Lloyds Bank Fund - Office<br>Management<br>MOJ (Grants)<br>MOJ (Rape Support Fund)<br>National Lottery 2019-22<br>Office for the Police and<br>Crime Commissioner<br>One Women’s Centre<br>Spark<br>St Breock's Fund<br>The Childrens’ Society<br>The Henry Smith Charity<br>The Jabbs Foundation<br>Victim Support<br>**Total**|Balance at<br>1 April 2021<br>£<br>6,854<br>3,432<br>7,557<br>14,743<br>30<br>22,877<br>-<br>541<br>20,888<br>40,000<br>-<br>23,438<br>-<br>-<br>71,696<br>19,500<br>-<br>-<br>5,425<br>-<br>-<br>-<br>-<br>**236,981**|Incoming<br>resources<br>£<br>23,914<br>-<br>180<br>20,000<br>-<br>11,248<br>111,000<br>3,500<br>-<br>-<br>-<br>25,000<br>40,092<br>177,201<br>153,597<br>78,642<br>-<br>22,631<br>-<br>-<br>-<br>-<br>-<br>**667,005**|Resources<br>expended<br>£<br>(27,743)<br>-<br>(421)<br>(14,906)<br>(10)<br>(33,809)<br>(4,005)<br>-<br>-<br>(40,000)<br>-<br>(26,279)<br>(40,092)<br>(177,201)<br>(135,165)<br>(98,142)<br>-<br>(21,249)<br>(3,512)<br>-<br>-<br>-<br>-<br>**(622,534)**|Transfers<br>£<br>-<br>(3,432)<br>-<br>-<br>-<br>(316)<br>-<br>-<br>(20,888)<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>**24,636**|Balance at 1<br>April 2022<br>£<br>3,025<br>-<br>7,316<br>19,837<br>20<br>-<br>106,995<br>4,041<br>-<br>-<br>-<br>22,159<br>-<br>-<br>90,128<br>-<br>-<br>1,382<br>1,913<br>-<br>-<br>-<br>-<br>**256,816**|Incoming resources<br>£<br>36,223<br>210<br>20,000<br>15,000<br>19,000<br>-<br>-<br>6,125<br>-<br>-<br>142,582<br>-<br>23,825<br>214,017<br>50,000<br>45,922<br>106,063<br>-<br>20,100<br>30,000<br>98,910<br>39,000<br>**866,977**|Resources expended<br>£<br>(30,913)<br>-<br>(1,482)<br>(18,260)<br>(11,761)<br>(19,000)<br>-<br>(98,767)<br>-<br>-<br>-<br>(85,848)<br>(31,682)<br>(23,824)<br>(214,017)<br>(90,128)<br>(50,000)<br>(45,999)<br>(107,463)<br>-<br>(20,100)<br>-<br>-<br>(39,000)<br>**(888,244)**|Transfers<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>9,523<br>(1)<br>-<br>-<br>-<br>77<br>18<br>(1,913)<br>-<br>-<br>-<br>-<br>**7,704**|Balance at 1<br>April 2023<br>£<br>8,335<br>-<br>5,834<br>21,577<br>3,258<br>-<br>-<br>8,228<br>10,166<br>-<br>-<br>56,734<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>30,000<br>98,910<br>-|
|---|---|---|---|---|---|---|---|---|---|
||||||||||**243,253**|



26 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

BBC Children in Need • The Young Empowered Women's Project provides to one support and creative group work sessions to girls aged 11-18. 

Big Lottery Reaching Communities • Supports Helplines & Outreach Support Services, delivered through a Hub and Spoke Model to survivors of sexual violence, as well as supporting our Bodywork Programme. 

Bude Spoke • Community fundraising for the Bude spoke. 

Charles Hayward • Training and Supporting OPEN Volunteer Mentors to provide support to women offenders. 

Claire Milne • DIVA's Learning Disability Community Engagement project. 

CLEAR • Sexual Violence and Abuse Support. 

Comic Relief (Giving Something Back) • Peer Mentoring Programme for women with offending behaviours. 

Cornwall Council • Sexual and domestic abuse services. 

Cornwall Restricted Other • Supporting women in crisis fund and DASV support work. 

Devon & Cornwall Community Rehabilitation Company • Supports the OPEN Project lo provide support lo women in the community with offending behaviours. 

Garfield Weston • Core cost funding 

Krefta Kernow • Domestic abuse outreach services. 

Lloyds Bank Fund • Core revenue costs including office management. 

MOJ (Grants) • Women's Community Sector Core Costs grant to support our work with female offenders. MOJ (Rape Support Fund) • Sexual abuse support services. 

National Lottery 2019-22 • Women and Girls in the Lead community development project. 

Office for the Police & Crime Commissioner • Sexual abuse and domestic violence support services. 

One Women’s Centre • Support for women in the criminal justice system.. 

Spark • Outreach progamme helping prevent women with multiple disadvantages being affected by violence and abuse. 

St Breock’s Fund  • To deliver POWER sexual violence support group in the local area 

The Childers’ Society • Sexual violence and abuse support for girls and young women.. 

The Henry Smith Charity • Sexual and domestic abuse support services. 

The Jabbs Foundation • Effective Women’s Centres pilot project. 

Victim Support  • Sexual and domestic abuse support services. 

27 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **18 Analysis of net assets between funds** 

|Fund balances are<br>represented by:<br>Tangible assets<br>Current assets<br>Long term liabilities<br>Total|**Unrestricted**<br>**funds 2023**<br>**£**<br>49,505<br>637,493<br>(5,000)<br>682,000|**Restricted**<br>**funds 2023**<br>**£**<br>-<br>243,253<br>-<br>243,253|**Total**<br>**2023**<br>**£**<br>49,505<br>880,746<br>(5,000)<br>925,253|**Unrestricted**<br>**funds 2022**<br>**£**<br>55,063<br>568,055<br>(5,000)<br>618,118|**Restricted**<br>**funds**<br>**2022**<br>**£**<br>-<br>256,816<br>-<br>256,816|**Total**<br>**2022**<br>**£**<br>55,063<br>824,871<br>(5,000)|
|---|---|---|---|---|---|---|
|||||||874,934|



## **19 Operating lease commitments** 

At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows: 

|Within one year<br>Between two and five years|2023<br>£<br>8,306<br>1,102<br>9,408|2022<br>£<br>4,331<br>667|
|---|---|---|
|||4,998|



## **20 Related party transactions** 

## **Remuneration of key management personnel** 

The remuneration of key management personnel is as follows: 

|Aggregate compensation|2023<br>£<br>113,781<br>113,781|2022<br>£<br>91,758|
|---|---|---|
|||91,758|



## **21 Analysis of changes in net funds** 

The charity had no debt during the year. 

28 



DocuSign Envelope ID: 6591A01A-C40D-4CE2-A5E8-F9F5DC611EAB 

## **THE WOMEN’S CENTRE CORNWALL LTD** 

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

## _**FOR THE YEAR ENDED 31 MARCH 2023**_ 

________________________________________________________________________ 

## **22 Analysis of changes in net funds** 

|Surplus for the year<br>Adjustments for:<br>Investment income recognised in statement of financial<br>activities<br>Depreciation and impairment of fixed assets<br>Movements in working capital:<br>(Increase)/decrease in debtors<br>Increase/(decrease) in creditors<br>Cash generated from operations|2023<br>£<br>82,929<br>(2,232)<br>5,556<br>(60,418)<br>89,704<br>82,929|2022<br>£<br>202,003<br>(402)<br>7,963<br>(47,903)<br>5,661|
|---|---|---|
|||167,322|



29