Registered Company Number: 4566150 (England and Wales) Registered Charity Number: 1100136 

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REPORT OF THE TRUSTEES AND AUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2023 FOR NORTH EAST LINCOLNSHIRE WOMEN’S AID 

Weaver Wroot Accountants 28 Dudley Street Grimsby - N E Lincolnshire DN31 2AB 



## NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2023 


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|Report of|the|Trustees|1|to|9|
|Report|of the|Independent Auditors|10|to|11|
|Statement of Financial|Activities|12|
|Balance|Sheet|13|
|Cash Flow|Statement|14|
|Notes|to|the|Cash Flow|Statement|15|
|Notes|to|the|Financial|Statements|16|to|26|
|Detailed|Statement|of Financial|Activities|27|to|28|

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st March 2023. The trustees have adopted the provisions of 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 1st January 2019). 

## REFERENCE AND ADMINISTRATIVE DETAILS 

. oe oe : . 

Registered Company number 4566150 (England and Wales) 

Registered Charity number 1100136 

Registered office 28 Dudley Street Grimsby NE Lincolnshire DN31 2AB 

Trustees J Walmsley Social Housing Charity CEO K Goodwin Contracts Manager - White Rose Forest, Kirklees Council L Clayton Farmer C Robinson Property Surveyor J Trench Retired — elected 23% November 2022 

Company Secretary DF Farman 

Auditors . Xeinadin Audit Limited Becket House 36 Old Jewry London EC2R 8DD 

Solicitors Wilkin Chapman Cartergate House 26 Chantry Lane Grimsby NE Lincolnshire DN3i 2LJ 

## STRUCTURE, GOVERNANCE AND MANAGEMENT 

## Governing document 

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. 

The organisation is a charitable company limited by guarantee, incorporated on 17th October 2002. It is registered as a charity with the Charity Commission. 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. It has no share capital. In the event of the company being wound up members are required to contribute an amount not exceeding £5 each. 

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## NORTH EAST LINCOLNSHIRE WOMEN'S AID REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 STRUCTURE, GOVERNANCE AND MANAGEMENT 

Recruitment and appointment of new trustees The Articles of Association require members to elect trustees at the Annual General Meeting. The Executive Committee should have a minimum of three members but is not subject to any maximum. One third of the trustees (or the number nearest to one third) retire by rotation and can then be re-elected. All members are circulated with invitations to nominate trustees prior to the Annual General Meeting advising them of the retiring trustees and requesting nominations for the Annual General Meeting. 

J Walmsley and K Goodwin retire by rotation and being eligible, offer themselves for re-election. 

## Induction and training of new trustees 

In order to safeguard the anonymity of the client group and to safeguard the interests of the organisation, prospective new trustees must meet the following induction requirements: 

- ajob description and application form will be provided - application form to be filled in and returned {including information about skills and knowledge) - meeting will be arranged with Chair and Chief Executive Officer 

- ~ references and DBS check undertaken 

- ~ following the checks, the new trustee will spend some time visiting and meeting with the staff and volunteers from the organisation to understand the work undertaken by Women’s Aid 

- if accepted, the new Trustee will be invited to be an observer at the next two meetings 

- ~ arecommendation/proposal will be made to the next Management Committee ~ a Trustee mentor will be appointed for support in future meetings - information file will be given to the new Trustee (including induction and training programme) - new Trustees will be co-opted on to the Board during the year and will stand for election on to the Board at the next AGM Each new trustee will receive a file detailing her rights and responsibilities. The file contains the following: - the roles and responsibilities of charity trustees - the duties and liabilities of directors of limited companies 

- job descriptions for trustee, chair, secretary and treasurer 

- details of the services provided by North East Lincolnshire Women's Aid 

- ~ acopy of the Memorandums and Articles of Association 

- current business plan and any recent reviews (including mission statement) 

- trustee contact details 

- ofganisation policies and procedures (including confidentiality and conflict of interest forms) 

- - terms of reference - Code of Conduct 

- Trustee Agreement 

- latest annual report including audited/independently examined accounts. During induction Trustees are also invited to visit the refuge and meet key employees. They are also requested to attend appropriate external and internal training events where these will facilitate the undertaking of their role. 

## Organisational structure 

North East Lincolnshire Women's Aid has a Management Committee which meets monthly and is responsible for the strategic direction and policy of the charity. At present the Committee has five members which include people from a variety of professional backgrounds relevant to the work of the charity. The secretary also sits on the Committee but has no voting rights. 

A scheme of delegation is in place and day to day responsibility for the provision of the services rests with the Chief Executive Officer. The Chair is responsible for ensuring that the charity delivers the services specified and that key indicators are met. The Chief Executive Officer has responsibility for the day to day and operational management of the services, supervision of the staff team (some of which is undertaken by other delegated staff) and also ensuring that the team continue to develop their skills and working practices in line with good practice. 

## Wider network 

The charity is not part of a wider network. 

## Related parties 

During the period under review there were no related party transactions except minimal expense reimbursements. 

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## NORTH EAST LINCOLNSHIRE WOMEN'S AID REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 

The trustees have a risk management strategy which comprises: 

- an annual review of the risks the Charity may face 

- - the establishment of systems and procedures to mitigate those risks identified in the plan 

- —— =>" >» the implementation of procedures designed to minimise any potential impact -on the Charity -should -those risks . -——-materialise. 

- - completion of an internal financial contro! checklist devised for charities. Risk assessments are used to identify training needs and are incorporated into the monitoring and evaluation system which feeds into service development. OBJECTIVES AND ACTIVITIES 

## Objectives and aims 

## Objects 

The charity's objects and principal activities are: 

- to relieve the distress and suffering of women, men and children caused by exposure to domestic violence 

- - to relieve any woman, man or child in necessitous circumstances by the provision of temporary accommodation, by making grants of money for, or by providing items, services or facilities 

- - to preserve and protect the mental and physical health of women, men and children in necessitous circumstances - to educate the public in the causes and effects of domestic violence and the prevention thereof, and to undertake or contribute to research in such matters and publish the useful results of such research. 

The charity has the general aim of improving the lives and safety of women, men and children particularly those affected by domestic abuse. 

The charity has the following specific aims: 

- to improve health and well being 

- to increase safety and security 

- to develop learning and positive achievement 

- ~ to enable positive contribution 

- to enable independent lifestyles and improve economic well-being 

- - to maximise inter-agency working - to maintain a quality service with a firm financial foundation ~ to raise awareness of domestic abuse in North East Lincolnshire. 

- Objectives The main objectives of the charity for the year were to: - provide 24 hour emergency accommodation by way of the refuge - provide and develop quality services to meet the needs of women, men and children - offer full-time daily support - provide childcare facilities - provide children’s services - provide Outreach services - offer Drop-In facilities - provide fundraising activities - ensure good networking and inter-agency working - provide a Women's Centre - provide training, learning and volunteering opportunities - provide on-line support and information - provide and promote awareness-raising events and training - provide safe and affordable housing for survivors of domestic abuse. 

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 

## OBJECTIVES AND ACTIVITIES 

## Objectives 

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. 

## How our activities deliver public benefit 

= The refuge accommodation is available to any wotnan and her children flecing domestic violence regardless of geographical location and ability to pay but priority is given to residents in North East Lincolnshire. We try to accommodate women with no recourse to public funds, but this is restricted according to our fundraising income available. This accommodation, together with the full-time daily support offered, improves the health and wellbeing of the residents, increases their safety and security and enables independent lifestyles and improves economic well-being. 

We provided an excellent service during the year to the children in the refuge who have been exposed to domestic violence through the provision of Children’s workers. This service is available to all children who live in the refuge but unfortunately, we mainly rely on income from our own fundraising efforts to provide these posts. The benefit they provide to these children in terms of the aims of improving health and wellbeing, developing learning and positive achievement and enabling positive contribution are therefore reliant on continually seeking alternative forms of funding. 

The Outreach Services are only available to residents of North East Lincolnshire due to restrictions of our funders — North East Lincolnshire Council Housing Related Support . However, similar services are available in other regions of the country. Our Outreach service was established and expanded in recognition of the fact that not all those who have experienced domestic abuse wish to live in a refuge and therefore support is offered in the community. These projects meet the aims of improving health and well-being, increasing safety and security, developing learning and positive achievement, enabling positive contribution, enabling independent lifestyle and improving economic well-being. 

Our Drop-In facilities and on-line support are available to anyone experiencing domestic abuse and this advice and guidance is available to increase the safety and security of those using these services and thereby should improve their health and well-being. 

Fundraising activities alone enable the facilities in the Women’s Centre to be provided. The Women’s Centre provides a welcoming and friendly environment for women to get advice and information. It is available to ALL women in North East Lincolnshire. It is recognised that women-only spaces provide a safe place for women to develop learning and positive achievement where they feel more safe and secure. Other agencies provide services and advice sessions within the Centre thus maximising inter-agency working, One particular project that has continued for some of this year has been women’s probation services. This includes interviews, support sessions and support groups for women who have offended or are at risk of offending. We continually strive to raise awareness of domestic abuse in North East Lincolnshire. We aim to increase awareness in all sectors of society in the hope that we can improve the lives and safety of victims and children affected by domestic abuse. This is done by delivering training, networking and inter-agency working. 

We are developing a portfolio of affordable, quality, social housing in North East Lincolnshire for survivors of domestic abuse who are marginalised in the housing market. Some of these properties were previously long-term empty homes, 

. 

All of these services can only be provided by maintaining a quality service with a firm financial foundation. 

## Strategies and activities that contributed to achieving these objectives 

## Refuge 

The refuge building continues to provide 15 units of very secure 24-hour emergency accommodation (although 16 to 17 women can be accommodated if flats are shared), This arrangement supports the requirements of refuge provision based on the number of people resident in North East Lincolnshire. 

We continue to have a high demand for the services that are offered through North East Lincolnshire Women’s Aid. A quality service is provided by the refuge staff including a Support Manager who supervises and supports both refuge support staff and outreach workers. 

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

REPORT OF THE TRUSTEES FOR THE YEAR 

ENDED 31st MARCH 2023 

## OBJECTIVES AND ACTIVITIES 

## Strategies and activities that contributed to achieving these objectives 

## Children 

Women’s Aid receives no core funding for Children’s Services and as such is mainly dependent on fund raising and donations to sustain this element of its service. These funds along with the income from our shops hasenabledustoemploy three part time staff from July 2022 (previously two part time staff) for the Hideout (the children’s area). We continue to be grateful to our fundraisers for their support in raising funds to pay for the services we offer the children in the refuge. 

__. 

## Outreach 

Women’s Aid provides an Outreach service. The Outreach Workers offer support to women and men who are either unable to, or do not wish to come into the refuge. Drop-In sessions including sessions at GP surgeries have been established over the last few years, which are now funded through our own revenue streams, 

## Fundraising and Income Generation 

Fundraising is always a priority for us, as the organisation is heavily reliant on additional funding to subsidise the delivery of our services, Our retail income remains critical to the ongoing delivery of our refuge services, offering us valuable, regular income generation. Retaining and recruiting volunteers remains a challenge but a new marketing campaign has helped promote volunteer opportunities and seen some good results. In March 2023 we took tenancy of new shop premises on the Willows Estate adding another fundraising venture fo our portfolio of shops. Ebay sales and Gift Aid are also helping to draw in more income to help fund our services. 

## Women’s Centre 

The Centre is funded by fundraising income and a small amount of income from room hire and would not be in existence otherwise. The facility is staffed by a volunteer reception team and used to deliver training and events and to provide drop-in services as well as generating a small income from renting out office space. Some Women’s Aid core staff are based in the centre. Activities and courses are delivered in the centre including the Freedom programme and a Self Esteem course mostly paid for through fundraising. 

## Raise Awareness of Domestic Abuse 

We continue to: build good relationships with stakeholder agencies; be involved with the Domestic Abuse Strategic Group; update domestic abuse literature and online information; and contribute to our local Strategy. These all help in raising awareness of domestic abuse in North East Lincolnshire. We deliver six domestic abuse training sessions to our local safeguarding team, and local agencies/practitioners who are looking to raise awareness within their organisations. We also help to deliver Humberside Police ‘Domestic Abuse Matters’ training when requested. Our workshops are all accredited by CPD with 2.5 points of learning. We have our own website that allows people to join a mailing list to receive information on domestic abuse. We also developed a Practitioner Resource page on our website in partnership with North East Lincolnshire Council. 

The Freedom Programme is now being delivered 2 sessions per week. This is a life enhancing opportunity for women both inside and outside of our services which enables them to make positive choices for their future. It is a twelye-week rolling programme; clients can self-refer or be referred by anyone else. We also deliver awareness sessions for agency staff which are always extremely popular. Charges for Freedom awareness days go towards Freedom programme for clients’ costs, We also deliver a 12-week programme after Freedom, called ‘Own My Life’; this programme explores self-esteem, selfworth and self-belief and rebuilding a new future after the abuse. Similarly, feedback to this programme is rated ‘excellent’. 

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

## REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 

## OBJECTIVES AND ACTIVITIES 

## Strategies and activities that contributed to achieving these objectives 

## Volunteers 

Women’s Aid is hugely dependent on its volunteers who mostly work within its shops. A new marketing strategy was introduced during the year with support from a small marketing company and has helped recruit new volunteers to the organisation. Our volunteer teams remain a valuable asset to the organisation and we continue to be grateful to all those giving their time up to volunteer for us. 

It is estimated that in 2022/2023 Tiverton Street shop volunteers provided a service valued at 6,650 hours representing £63,175 in wages, if it had been paid work. The Hainton Avenue Shop provided 14,798 volunteer hours in total valued at £140,581 in wages, the Nunsthorpe shop provided 3,264 volunteer hours valued at £31,008 in wages and the new Willows shop from March 2023 provided 396 volunteer hours valued at £3,762. Committee members worked for 150 hours valued at £1,425. In addition, there were 384 hours provided by Ebay volunteers valued at £3,648 and also 2,062 hours provided by Refuge and Women’s Centre volunteers valued at £19,589. Our total volunteer hours were 27,704 which equates to £263,188 of unpaid work. The volunteers are the backbone of the organisation and we continue to be very grateful to all who work for us on this basis, 

## ACHIEVEMENT AND PERFORMANCE 

## Charitable Activities 

The main areas of charitable activity are the provision of: 

- ‘~~ refuge accommodation 

: 

- ¢ outreach support e drop-in and telephone advice. 

- Tn addition to this we have: 

   - a Women’s centre offering advice, training and awareness sessions and volunteering opportunities 

   - support and activities for children 

   - ¢ dispersed housing e website and social media platforms e charity shops. 

## Corporate Partnership Programme 

We introduced a Corporate Partnership programme including an Ambassadors scheme which has attracted commercial businesses to collaborate and partner us allowing them to exercise their philanthropic values, and ethos of 'giving back’. More information can be found on our website, 

## Internal and External Factors 

The organisation is currently awaiting the launch of the next tender opportunity to continue to deliver its Women’s Aid services. The outcome of the tender exercise will impact on our ability to deliver our strategy. 

Our Housing Development Project is progressing well and we now have 13 properties. All our refurbished properties are currently rented out and there is high demand for more housing. We have been able to access Empty Homes grants from North East Lincolnshire Council to support some of the refurbishment costs of our properties. 

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31st MARCH 2023 

## ACHIEVEMENT AND PERFORMANCE 

## Internal and External Factors 

A Referral Support Worker post was partly funded during the year through the Humberside Office of the Police and Crime Commissioner’s C19 Emergency Fund. It is now funded by North East Lincolnshire Council. The post holder is the point of contact in Women’s Aid for taking police referrals, which has been found to be very effective. 

Housing Related Support funding was extended to 31st March 2023. In addition, we obtained funding from a Safer Accommodation Duty Grant to cover shortfalls in providing refuge accommodation and Outreach services until the tender is determined. 

We obtained a grant over two years from Lloyds Bank Foundation of£50,000 which will be used to support the organisation in meeting the financial burden of minimum wage rate increases implemented by the government. This is a short-term solution whilst plans are made to address this in the long term. 

## FINANCIAL REVIEW 

## Reserves 

The trustees reviewed the charity’s Reserves taking into account the main financial risks faced by the organisation. They established a policy for the Reserves, highlighting the reasons for holding a reserve balance: 

- Provide continuity of services in the event of a large, unexpected variation in income 

- Manage major unexpected repairs or maintenance 

- Develop the service and grasp opportunities as they arise 

- Meet redundancy payments in the event of a re-structure 

The policy is reviewed annually or in the event of significant financial changes. ; 

The unrestricted reserves are regarded as the capital funds (£2,755,459) less the tangible fixed assets (£2,886,336). Long term liabilities (£360,542) have not been included as they are secured against the assets themselves. However, an allowance has been made for loan repayments due within one year including an amount of £100,000 to be paid off. This leaves an amount of£229,665 ofunrestricted reserves available. Large items to be purchased in the year include updating the Hideout garden (£25,000). In addition, there is uncertainty about funding for housing related support after 2022/23 as a tender bid will need to be successful, so three months of this contracted income including safer accommodation duty funding, for refuge and annexe plus outreach services and some redundancy costs, have been included in reserves to provide continuity (£90,080). Two months of shop takings have been included in reserves as this income is needed to cover the rent and rates of the shops plus provide continuity of activities in other projects including core services, children’s services and the Women’s Centre (£72,807). This leaves reserves of £41,778 which may be used to fund property repairs and maintenance. 

Principal Funding Sources , The principal sources of funding for the charity are Housing Related Support grant (local government grant) and housing benefit (rent). These funds allow us to fulfil our main objectives of providing support and accommodation and raising awareness of domestic abuse. We have also had Safer Accommodation Duty funding from the Department of Levelling Up, Communities and Housing during the year. A Referral Support Worker continues to take police referrals to optimise engagement for domestic abuse, this is currently funded by North East Lincolnshire Council. The workload has grown considerably during the year with the number ofreferrals increasing month on month. 

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NORTH EAST LINCOLNSHIRE WOMEN'S AID 

“=~ - > 

## REPORT OF THE TRUSTEES FOR THE YEAR 

## ENDED 31st MARCH 2023. 

## FINANCIAL REVIEW 

## Principal Funding Sources 

Our Children’s services have been funded from shop income and fundraising and we also levy a Children’s Services charge for residents in the refuge based on the number of children they have living with them. 

Shop income, fundraising income and income from delivered training courses have been used to equip and run courses and training at the Women’s Centre. Shop income and fundraising income plus income from rented properties and reserves ~—have been used to fund the post of Housing Development manager and to maintain the rented properties. ‘Trustees have decided to use funds from their Reserves to repay £100,000 of the Charity Bank loan in 2023/24. This is in addition to the usual monthly repayments and was a decision based on combating rising interest rates. The repayment will reduce the overall debt and will keep the monthly repayments at a maintainable level. 

In addition, an Empty Homes grant received from North East Lincolnshire Council has contributed to the refurbishment costs of one of the houses purchased in 2022/23. 

Grants used during the year include; funding from the Crime Reduction Fund to meet the remaining capitalised costs of equipment needed for providing domestic abuse drop-in surgeries; a grant from the Nat West Safe Lives fund to help survivors of domestic abuse move forward and to promote recovery and resilience; funding to meet the remaining capitalised costs of assets to enable us to move to remote and digital working - from the Humberside Office of the Police and Crime Commissioner C19 Emergency Fund. Additional grants were spent during the year to continue to provide food, fuel and other essentials for those in need from NELC Hardship funds and the NELC Housing Support grant. Funding from a Nationwide Community grant was used to purchase security equipment, phones and video doorbells for victims of - domestic abuse. Also, an Awards for All grant has been used to provide family activities. 

, 

We have also again had a number of generous contributions from individuals, organisations and local businesses during the year. 

## FUTURE DEVELOPMENTS 

Our future developments continue to be focused on securing the funds needed to sustain our services. We have the following key strategic drivers for 2023/24: - 

- e Awaiting tender for support contract with North East Lincolnshire Council e Maintain and develop our retail income e Further develop our Housing Project 

- ¢ Continue to develop and implement our marketing strategy including our Corporate Ambassador programme 

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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31% MARCH 2023 

## STATEMENT OF TRUSTEES’ RESPONSIBILITIES 

The trustees (who are also the directors of North East Lincolnshire Women’s Aid for the purposes of company law) are responsible for preparing the Report of the Trustees 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 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 those financial statements, the trustees are required to 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charity SORP; 

- make judgements and estimates that are reasonable and prudent; 

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

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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. 

## STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS 

So far as the trustees are aware, there is no relevant audit information (as defined by Section 418A of the Companies Act 2006) of which the charitable company’s auditors are unaware, and each trustee has taken all the steps that they ought to have taken as a trustee in order to make them aware of any audit information and to establish that the charitable company’s auditors are aware of that information. 

## AUDITORS 

The auditors will be decided at the forthcoming Annual General Meeting. 

## ON BEHALF OF THE BOARD: 


**----- Start of picture text -----**<br>
Karen Goodwin +Chairperson<br>J Walmsley — Trust<br>Date: 24plol [pe]<br>**----- End of picture text -----**<br>


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## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## Opinion 

We have audited the financial statements of North East Lincolnshire Women’s Aid (the ‘charitable company’) for the year ended 31 March 2023 which comprise the Statement of Financial Activities, the Balance Sheet and 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 (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, including its result, 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 foropinion a eee : : ee 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 Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company 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 trustees’ 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 charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

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

## Other information 

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. 

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. 

In connection with our audit of the financial statements, 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 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 the audit: 

- the information given in the Report of the Trustees for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the Report of the Trustees has been prepared in accordance with applicable legal requirements. 

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

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. 

We have nothing to report in respect of the following matters where 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 take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees, , 

## Responsibilities of trustees 

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes 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. 

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## REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF NORTH EAST LINCOLNSHIRE WOMEN’S AID 

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

## Our 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 a Report of the Independent Auditors 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. 

: 

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 

- ~ oo 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

- The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

- We identified the laws and regulations applicable to the business through discussions with the management and from our knowledge and experience of the sector; 

- We focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including relevant legislation such as the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (issued on 16 July 2014 and updated with the second edition in October 2019) and the Companies Act 2006.; 

- We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and 

- - Identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit. 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

   - Making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; 

   - - Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations; 

- _ To address the risk of fraud through management bias and override of controls, we: 

   - Performed analytical procedures to identify any unusual or unexpected relationships; 

   - - Tested journal entries to identify unusual transactions; - Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; 

   - - investigated the rationale behind significant or unusual transactions In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

   - Agreeing financial statement disclosures to underlying supporting documentation; 

   - - Reading the minutes of meetings of those charged with governance; 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 Report of the Independent Auditors. 

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 Nixon (Senior Statutory Auditor) Oe, for and on behalf of Xeinadin Audit Limited Becket House 36 Old Jewry London EC2R 8DD 

## Date 25/Jo/ 2% 

Xeinadin Audit Limited is eligible to act as an auditor in terms of section 1212 of the Companies Act 2006. 

Page 11 



NORTE EAST LINCOLNSHIRE WOMEN’S AID 

## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31" MARCH 2023 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|Unrestricted|2023|2022|
|Note|Restricted|Total|Total|
|funds|funds|funds|funds|
|£|£|£|£|
|IncomeINCOMEand ANDendowments ENDOWMENTSfrom|FROM|...|i|—_|
|generated funds|
|Donations and legacies|2|53,245|139,974|193,219|226,705|
|Other trading|activities|3|470,347|4,254|474,601|393,980|
|Income from|investments|4|2,869|-|2,869|1,531|
|Income from|charitable|activities|5|345,164|109,200|454,364|449,931|
|Total income and endowments|871,625|253,428|1,125,053|1,072,147|
|EXPENDITURE|ON|
|Costs|of generating funds|
|Costs|of generating|voluntary income|6|127|-|127|36|
|Fundraising|trading:|cost of goods|sold|
|and other costs|7|360,284|2,234|362,518|277,696|
|Charitable|activities|8|506,857|227,051|733,908|633,743|
|Other expenditure|10|12,676|-|12,676|8,865|
|Total expenditure|879,944|229,285|1,109,229|920,340|
|Net|income|before|
|transfers|(8,319)|24,143|15,824|151,807|
|Transfers|between funds|20|38,873|(38,873)|-|-|
|Net income|
|before other gains|and|losses|30,554|(14,730)|15,824|151,807|
|Gains|on|revaluation|of fixed|assets|-|-|-|-|
|Net movement in fands|30,554|(14,730)|15,824|151,807|
|Total funds brought forward|2,724,905|62,912|2,787,817|2,636,010|
|TOTAL FUNDS CARRIED FORWARD|2,755,459|48,182|2,803,641|2,787,817|

**----- End of picture text -----**<br>


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

All incoming resources and resources expended derive from continued activities. 

Page 12 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

~ 

## BALANCE SHEET AS AT 31% MARCH 2023 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|2023|2022|
|Note|Unrestricted|Restricted|Total|Total|
|fonds|funds|funds|funds|
|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|15|2,886,336|3,532|2,889,868|2,628,297|
|CURRENT ASSETS|
|Debtors|16|49,252|0|49,252|57,741|
|Cash|at bank and in hand|-|354,981|~|45,671|400,652|430,825|
|404,233|45,671|449,904|488,566|
|CREDITORS|
|Amounts|falling due|within one year|17|(174,568)|(1,021)|(175,589)|(40,684)|
|NET CURRENT ASSETS|229,665|44,650|274,315|447,882|
|TOTAL ASSETS|LESS|
|CURRENT LIABILITIES|3,116,001|48,182|3,164,183|3,076,179|
|CREDITORS|
|Amounts|falling|due|18|
|after more|than one|year|(360,542)|-|(360,542)|(288,362)|
|NET ASSETS|2,755,459|48,182|2,803,641|2,787,817|
|FUNDS|20|
|UNRESTRICTED FUNDS|
|2,755,459|2,724,905|
|RESTRICTED FUNDS|48,182|62,912|
|TOTAL FUNDS|2,803,641|2,787,817|

**----- End of picture text -----**<br>



**----- Start of picture text -----**<br>
The dd andial sfat¢ments were approved by the Board ofTrustees on 24 October 2023 and were signed on its behalf by:<br>(| | |<br>JW: sh sley — Trustee<br>**----- End of picture text -----**<br>


> The notes form part of these financial statements 

Page 13 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## CASH FLOW STATEMENT FOR THE YEAR ENDED 31st MARCH 2023 


**----- Start of picture text -----**<br>
|||||||||
|---|---|---|---|---|---|---|---|
|2023|2022|
|Notes|£|£|
|Cash|flows from|operating|activities|
|Cash generated from operations|i|264,167|471,273|
|Interest paid|-|-|
|Net cash from operating|activities|.|264,167|.|471,273|
|Cash|flows|from|investing|activities|
|Purchase|of intangible|fixed|assets|-|-|
|Purchase|of tangible fixed|assets|(294,340)|(270,324)|
|Sale|of intangible fixed assets|-|-|
|Net cash from investing|activities|(294,340)|(270,324)|
|Cash flows|from|financing|activities|
|Loan repayments|in year|-|-|
|Net|cash from|financing|activities|-|-|
|(Decrease)/increase|in|cash|and|cash|equivalents|(30,173)|200,949|
|Cash and|cash|equivalents|at beginning|of|
|Year|2|430,825|229,876|
|Cash and cash|equivalents|at end of year|2|400,652|430,825|

**----- End of picture text -----**<br>


The notes form part of these financial statements 

Page 14 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

a 

## NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31st MARCH 2023 

. 

## 1, RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Profit/(Loss)|before taxation|15,824|151,807|
|Depreciation|charges|||—|32,769|_|33,197|
|Finance|costs|-|-|
|48,593|185,004|
|Decrease/(increase)|in|stocks|-|.|
|Decrease/(increase)|in trade and other debtors|8,489|(4,874)|
|(Decrease)/increase|in trade|and other creditors|207,085|291,143|
|Cash|generated|from|operations|264,167|471,273|

**----- End of picture text -----**<br>


## 2. CASH AND CASH EQUIVALENTS 

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts: 


**----- Start of picture text -----**<br>
|||||
|---|---|---|---|
|Year ended 31% March|2023|
|31,3,.23|1.4.22|
|£|£|
|Cash and cash equivalents|400,652|430,825|
|Year|ended 31“ March|2022|
|31.3.22|1.4.21|
|£|£|
|Cash and|cash equivalents|430,825|229,876|

**----- End of picture text -----**<br>


The notes form part of these financial statements 

Page 15 



## NORTH EAST LINCOLNSHIRE WOMEN’S AID NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31st MARCH 2023 

## 1. ACCOUNTING POLICIES 

## Basis of preparing the accounts 

_ 

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1st January 2019)’, Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. 

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. The trustees have concluded that no subsequent restatement of items has been required in making the transition to FRS 102. The transition date was | April 2015. 

## Incoming resources 

All incoming resources are included on the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income. 

- Voluntary income is accounted for when receivable. 

- - Contract services and training are accounted for when receivable. - Charity shop income is accounted for when received. No account is taken of goods that are donated for sale through the shop, neither is any account taken of stock on hand at the end of the financial year. 

- - Bank interest is accounted for when received. - Other income is accounted for when received. - Grants are accounted for where entitlement is not conditional on the delivery of a specific performance by the charity and are recognised when the charity becomes unconditionally entitled to the grant. 

## Resources expended 

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. Expenditure includes VAT as the charity is not able to recover VAT, except in the case of the charity shops which have been registered for VAT since 1* September 2014. 

- Costs of generating funds comprise the costs associated with generating voluntary income and the costs of trading for the charity’s shops. 

- Costs in respect of charitable activities comprise those costs incurred by the charity in the delivery of its activities and services for its beneficiaries and includes costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 

- Other expenditure includes those costs associated with complying with the charity’s constitutional and statutory requirements and costs associated with the strategic management of the charity. 

Allocation and apportionment of costs 

All costs are allocated between the expenditure categories on a basis designed to reflect the use of the relevant resources, Costs relating to a particular activity, shown in the statement of financial activities are allocated directly whereas other costs are apportioned on an appropriate basis. 

## Tangible fixed assets 

Depreciation is provided at the following annual rates in order to write off each asset over its useful economic life: Equipment - at varying rates on cost Fixtures and fittings - at varying rates on cost Motor vehicle - at varying rates on cost 

It is the charity’s policy to maintain its freehold and leasehold properties to a high standard. The expected useful economic life of these assets is expected to be over 50 years and the carrying value of the properties is considered to reflect their residual values. Therefore, these assets are not depreciated but the annual costs of maintaining the properties are charged to the SOFA in the year they arise. 

## Taxation 

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

Page 16 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

1. ACCOUNTING POLICIES - continued 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose ofeach fund is included in the notes to the financial statements. 

||Pension costsandother post-retirementbenefits|—|:|sO||~|
|---|---|---|---|---|---|---|
||The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable<br>company’spension scheme are charged to the StatementofFinancial Activities inthe period to whichtheyrelate||||||
||£17,446 in2023 (£16,297 in 2022).||||||
|2.|DONATIONS ANDLEGACIES||||2023|2022|
||||||£|£|
||Donations<br>Grants||||27,117<br>166,102|35,900<br>190,805|
||||||193,219|226,705|
|3.|OTHERTRADINGACTIVITIES||||2023|2022|
||||||£|£|
||Charityshops<br>Profitondisposalofassets<br>Generalfundraising activities<br>Roomhire||||447,693<br>9,200<br>5,963<br>3,603|375,244<br>-<br>8,367<br>2,336|
||Children’s servicescharge<br>Electricitygeneration|||‘|6,095<br>2,047|6,203<br>1,830|
||||||474,601|393,980|
|4,|INCOME FROMINVESTMENTS||||2023|2022|
||||||£|£|
||Investmentincome||||2,869|1,531|
|5.|INCOMEFROMCHARITABLEACTIVITIES||||||
||||||2023|2022|
||||||£|£|
||Housingbenefitsandrent<br>HousingRelatedSupportre: RefugeandAnnexe<br>HousingRelatedSupportre: OutreachService<br>Rentedpropertiesrentalincome<br>Training income<br>Otherincome||||216,271<br>49,140<br>109,200<br>67,255<br>12,120<br>378|221,383<br>49,140<br>109,200<br>51,301<br>18,498<br>409|
||||||454,364|449,931|



The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company’s pension scheme are charged to the Statement of Financial Activities in the period to which they relate - £17,446 in 2023 (£16,297 in 2022). 

2. DONATIONS AND LEGACIES 


**----- Start of picture text -----**<br>
3. OTHER TRADING ACTIVITIES<br>**----- End of picture text -----**<br>


Page 17 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

6. COSTS OF GENERATING VOLUNTARY INCOME 

a. 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

|||2023|||2022|
|---|---|---|---|---|---|
|||£|||£|
||Fundraisingexpenses|127|||36|
|7.|FUNDRAISINGTRADING: COSTOFGOODSSOLDANDOTHERCOSTS||_|.||
||.|||||
|||2023|||2022|
|||£|||£|
||Staffcosts<br>Premises costs<br>Volunteerexpenses<br>Officecosts<br>Fundraising expenses<br>Sundry expenses<br>Vehicle expenses<br>Legalfees<br>Depreciation<br>Supportcosts (seeNote 9)|150,593<br>98,818<br>4,905<br>3,670<br>15,925<br>5,863<br>11,729<br>1,305<br>10,872<br>58,838|||112,300<br>77,829<br>4,273<br>3,582<br>9,786<br>4,719<br>5,882<br>840<br>11,478<br>47,007|
|||362,518|||277,696|



8. CHARITABLE ACTIVITIES 

|CHARITABLE ACTIVITIESACTIVITIES|||||
|---|---|---|---|---|
||||2023|2022|
|;|Supportcosts||||
||Directcosts<br>£|(Seenote 9)<br>£|Totals<br>£|Totals<br>£|
|Refuge andAnnexe<br>Outreach service<br>Othertrading fundraising<br>Housingdepositscheme|262,519<br>131,432<br>56,162<br>-|46,400<br>27,796<br>4,463<br>-|308,919<br>159,228<br>60,625<br>-|243,595<br>139,022<br>57,550<br>46|
|Children’s services<br>Women’s Centre<br>Training<br>Recoveryworker<br>ReferralSupportworker<br>Coreservices<br>Housingproject<br>Properties|29,798<br>21,765<br>15,565<br>599<br>5,038<br>-<br>72,505<br>1,159|3,473<br>2,275<br>1,095<br>-<br>1,077<br>43,600<br>7,187<br>-|33,271<br>24,040<br>16,660<br>599<br>6,115<br>43,600<br>79,692<br>1,159|28,873<br>17,806<br>15,188<br>17,926<br>12,736<br>34,366<br>62,903<br>3,732|
||596,542|137,366|733,908|633,743|



Page 18 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

ee 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 9. SUPPORT COSTS 

Support Costs are charged via transfers to the different projects from Core services and are allocated according to the budgeted expenditure or income of the projects. The balance is allocated to Core services. 

. 


**----- Start of picture text -----**<br>
||||||||||
|---|---|---|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Refuge and Annexe|46,400|36,201|
|a|OutreachShops,|EbayService and|Gift Aid|;|a|_|27,79658,838|47,00723,557|
|Other|trading|fundraising|4,463|6,697|
|Women’sChildren’sCentreservices|,|3,4732,275|5,8621,614|
|Training|1,095|750|
|Recovery worker|-|3,452|
|Referral Support Worker|1,078|2,583|
|Core|services|43,599|34,366|
|Housing|project|7,187|6,296|
|196,204|168,385|
|The|Support Costs|consist of|
|Staff Costs|154,935|137,079|
|Utilities|and office|costs|38,771|29,153|
|Sundry expenses|2,498|2,153|
|196,204|168,385|
|10. OTHER EXPENDITURE|
|2023|2022|
|£|£|
|Committee|expenses|1,386|900|
|Auditor’s|remuneration|10,188|1,588|
|Legal|expenses|957|6,244|
|Registered|office|fee|145|133|
|12,676|8,865|
|11. NET INCOMING/(OUTGOING) RESOURCES|
|Net resources|are|stated|after|charging:|
|2023|2022|
|£|£|
|Auditor’s|remuneration|10,188|1,588|
|Depreciation|-|owned assets|32,769|33,197|

**----- End of picture text -----**<br>


Page 19 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

; 

- 

## 12, TRUSTEES’ REMUNERATION AND BENEFITS 

## Trustees’ Expenses 

|Trustees’ Expenses|||||
|---|---|---|---|---|
|||2023|2022||
|Numberoftrustees who werepaidexpenses||5|4||
|-|oe|||.|
|Natureofexpense:|||||
|||£|£||
|Travel||100|13||
|13.STAFFCOSTS|||||
|||2023|2022||
|||£|£||
|Wages and salaries||589,683|517,079||
|Redundancy costs||4,213|-||
|Social Securitycosts||41,928|33,677||
|Pension costs||17,446|16,297||
|||653,270|567,053||



The average monthly number of employees (full time equivalent) during the year was as follows: 

||2023|2022|
|---|---|---|
|Managementand administration|9|9|
|Support|9|9|
|Training and fundraising|6|5|
||24|23|



No employee earned more than £60,000 per annum. Total paid to key management during the year amounted to £117,899. 

## 14. VALUE OF VOLUNTEERS 

|[fvolunteershadbeenpaidwork atminimumwagethevalueoftheirhourswouldbeas<br>2023<br>2023|[fvolunteershadbeenpaidwork atminimumwagethevalueoftheirhourswouldbeas<br>2023<br>2023|[fvolunteershadbeenpaidwork atminimumwagethevalueoftheirhourswouldbeas<br>2023<br>2023|asfollows:<br>2022|2022|
|---|---|---|---|---|
||Hours|Value|Hours|Value|
|||£||£|
|Tiverton Shop|6,650|63,175|5,100|45,441|
|HaintonShop|14,798|140,581|15,300|136,323|
|NunsthorpeShop|3,264|31,008|3,528|31,434|
|Willows Shop|396|3,762|-|-|
|Committeemembers|150|1,425|106|945|
|Ebay|384|3,648|63|561|
|Refuge andWomen’sCentre|2,062|19,589|412|3,671|
|~|27,704|263,188|24,509|218,375|



Page 20 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 15. TANGIBLE FIXED ASSETS 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|Freehold|Leasehold|
|property|property|Equipment|
|£|£|£|
|COST|
|At|Ist April 2022|1,224,885|1,340,343|70,664|
|Additions|264,302|-|3,198|
|Disposals|-|-|(5,848)|
|At|31st March 2023|1,489,187|1,340,343|68,014|
|DEPRECIATION|
|At|1st April 2022|1,654|4,952|51,085|
|Charge|for year|264|792|8,164|
|Released on disposals|-|-|(5,787)|
|At|31st March 2023|1,918|5,744|53,462|
|NET BOOK VALUE|
|At|Ist April 2022|1,223,231|1,335,391|19,579|
|At 31st March 2023|1,487,269|1,334,599|14,552|
|.|
|Fixtures|Motor|
|and fittings|vehicle|Total|
|£|£|£|
|COST|
|At|Ist April|2022|252,352|15,206|2,903,450|
|Additions|7,608|19,232|294,340|
|Disposals|(6,869)|.|(10,800)|(23,517)|
|At 31st March 2023|253,091|23,638|3,174,273|
|DEPRECIATION|
|At|Ist April 2022|202,697|14,766|275,154|
|Charge|for year|19,197|3,827|32,244|
|Released on disposals|(6,405)|(10,800)|(22,992)|
|At 31st March|2023|215,489|7,793|284,406|
|NET BOOK VALUE|
|At 31st March 2022|49,655|440|2,628,296|
|At 31st March 2023|37,602|15,845|2,889,867|

**----- End of picture text -----**<br>


. 

Page 21 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 16. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 


**----- Start of picture text -----**<br>
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Trade|debtors|3,605|1,075|
|Other debtors|45,647|56,666|
|49,252|57,741|
|17.|CREDITORS:|AMOUNTS FALLING DUE WITHIN|ONE YEAR|)|
|2023|2022|
|£|£|
|Trade|creditors|48,241|16,350|
|Other|creditors|21,079|21,696|
|Bank loans|106,269|2,638|
|175,589|40,684|
|18.|CREDITORS:|AMOUNTS FALLING DUE AFTER MORE|THAN|ONE YEAR|
|2023|2022|
|£|£|
|Bank loans|360,542|288,362|
|19,|SECURED|DEBTS|
|The|following|secured|debts|are|included|within|creditors:|2023|2022|
|£|£|
|Bank loans|466,811|291,000|

**----- End of picture text -----**<br>


The bank loans are secured bya first legal charge over our frechold rented properties from 23" August 2021, 1° November 2021 and 21% March 2022. 

North East Lincolnshire Council have a legal charge dated 11 June 2021 and 4" May 2022 over three properties in connection with Empty Homes grants. 

Page 22 



NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 20. MOVEMENT IN FUNDS 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|Net movement|Transfers|
|At 31.03.22|in funds|between|funds|At|31.03.23|
|£|£|£|£|
|Unrestricted Funds|2,724,905|(8,319)|38,873|2,755,459|
|Restricted|Funds|
|Outreach|23,419|31,764|(27,796)|27,387|
|Crime Reduction Fund — Other Drop|Ins|254|(142)|-|112|
|Fundraising|-|Other Donations|4,540|(2,084)|-|2,456|
|NELC Hardship Funds|45|(45)|-|-|
|NELC Housing|Support|Grant|12,250|(12,250)|-|-|
|Nat West Safe Lives Fund|-|410|-|410|
|Nationwide Community Grant|624|(624)|-|-|
|Children’s|Services — Donations|and Fundraisers|-|-|-|-|
|Children’s|Services — Other|562|(7)|-|555|
|Complex Needs Support Grant|5,088|(599)|-|4,489|
|Police Emergency Funding|6,115|(5,038)|(1,077)|-|
|Women’s Centre — Other|270|-|-|270|
|Empty Homes Grant|-|10,000|(10,000)|-|
|C19 Emergency Fund|4,447|(1,404)|-|3,043|
|Awards For all Grant|5,298|(2,124)|-|3,174|
|Safer Accommodation Duty Funding|-|-|-|-|
|NELC Assessment of|Police|Referrals Funding|-|6,286|-|6,286|
|Asda Foundation|-|-|-|-|
|62,912|24,143|(38,873)|48,182|
|TOTAL FUNDS|2,787,817|15,824|-|2,803,641|

**----- End of picture text -----**<br>


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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 20. MOVEMENT IN FUNDS (continued) 

Net movement in funds, included in the above are as follows: 


**----- Start of picture text -----**<br>
|||||||
|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|Resources|expended|in Funds|
|£|£|£|
|Unrestricted Funds|871,625|879,944|(8,319)|
|Restricted|Funds|
|Outreach|109,200|77,436|31,764|
|Crime Reduction Fund — Other Drop Ins|-|142|(142)|
|Fundraising|- Other Donations|1,073|3,157|(2,084)|
|NELC Hardship|Funds|-|45|(45)|
|NELC Housing|Support Grant|25,000|37,250|(12,250)|
|Nat West Safe Lives Fund|5,000|4,590|410|
|Nationwide|Community Grant|-|624|(624)|
|Children’s|Services|- Donations and Fundraisers|4,254|4,254|-|
|Children’s Services|- Other|-|7|(7)|
|Complex Needs|Support Grant|-|599|(599)|
|Police Emergency Funding|-|5,038|(5,038)|
|Women’s|Centre —|Other|49|49|-|
|Empty Homes Grant|10,000|-|10,000|
|C19|Emergency Fund|-|1,404|(1,404)|
|Awards for All Grant|-|2,124|(2,124)|
|Safer Accommodation Duty Funding|87,202|87,202|-|
|NELC Assessment of|Police Referrals Funding|11,000|4,714|6,286|
|Asda Foundation.|650|650|-|
|253,428|229,285|24,143|
|TOTAL FUNDS|1,125,053|1,109,229|15,824|

**----- End of picture text -----**<br>


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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS ~- CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 21. PURPOSE OF RESTRICTED FUNDS 

Outreach— provides three to six months running costs for the outreach service. 

Crime Reduction Fund — grant to raise awareness of domestic abuse in the community by providing domestic abuse drop-in surgeries in medical centres and other places. 

Children’s Services — funding for the provision of services for children who have witnessed domestic abuse. Fundraising — Other Donations — donations where it has been requested monies raised are spent on specific areas or __ projects. a a ; NELC Hardship Funds — grants for families who may be experiencing hardship during Covid for food, fuel bills and other essentials, 

NELC Housing Support Grant— grant to provide help for vulnerable households for food, fuel bills and other essentials. Nat West Safe Lives Fund — grant to victims of economic abuse perpetrated against them and to help survivors of domestic abuse move forward and promote recovery and resilience. 

Nationwide Community Grant— grant to purchase security equipment, tablets, phones and video doorbells for victims of domestic abuse. 

Complex Needs Support Grant — grant from Ministry of Housing, Communities and Local Government via NELC to provide an Intensive Domestic Abuse Support Worker and a Children’s Complex Case Support Worker. Police Emergency Funding — grant from Humberside Office of the Police and Crime Commissioner’s C19 Emergency Fund 2021 to optimise engagement for domestic abuse by providing funding for a referral support worker to take police referrals, 

Women’s Centre - Other — funding for the running costs of the Women’s Centre. C19 Emergency Fund — grant from Humberside Office of the Police and Crime Commissioner to purchase assets to support the move to remote and digital working to deliver support to victims of domestic abuse. 

Empty Homes Grant — grant to bring long-term empty homes back into use. It is used to help the refurbishment of empty homes purchased. 

Awards for All Grant — grant to provide family activities including trips, in house events, healthy eating and gardening. Safer Accommodation Duty Funding — from the Department of Levelling Up, Communities and Housing via NELC to enable the continuation of the domestic abuse service at full capacity. 

NELC Assessment of Police Referrals Funding - to optimise engagement for domestic abuse by providing funding for a referral support worker to take police referrals. 

Asda Foundation — donation to provide Christmas food for victims of domestic abuse. 

## 22. RELATED PARTY DISCLOSURES 

There were no related party transactions during the year except those disclosed in note 12. 

## 23. OPERATING LEASE COMMITMENTS 

The following operating lease payments are committed to be paid: 

||Landand buildings|Landand buildings|
|---|---|---|
||2023|2022|
||£|£|
|Expiring:|||
|Withinoneyear|0|5,638|
|Withintwo tofiveyears|95,213|102,411|
|Over5 years|-|-|
||95,213|108,049|



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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## NOTES TO THE FINANCIAL STATEMENTS - CONTINUED FOR THE YEAR ENDED 31st MARCH 2023 

## 24, ULTIMATE CONTROLLING PARTY 

The charity is under the control of its Management Committee who control the overall strategy and long-term direction of the charity. 

## 25. GOING CONCERN 

The charity has not identified any material uncertainties that impact on its ability to continue as a going concern. 

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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

. 

## DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2023 

|||2023|2022|
|---|---|---|---|
|||£|£|
|INCOME ANDENDOWMENTSFROM||||
|Donations and legacies<br>Donations<br>Grants|;|27,117<br>166,102|35,900<br>190,805|
|||193,219|226,705|
|Other trading activities<br>Generalfundraising activities<br>CharityShops<br>Profitondisposalofassets<br>Room hire||5,963<br>447,693<br>9,200<br>3,603|8,367<br>375,244<br>-<br>2,336|
|Children’s servicescharge<br>Electricity generation||6,095<br>2,047|6,203<br>1,830|
|||474,601|393,980|
|Income frominvestments||2,869|1,531|
|Incomefrom charitable activities||||
|Housingbenefits andrent<br>HousingRelated Supportre: RefugeandAnnexe<br>HousingRelated Supportre: Floating SupportService<br>Rentalincomefromproperties<br>TrainingIncome<br>Other income||216,271<br>49,140<br>109,200<br>67,255<br>12,120<br>378|221,383<br>49,140<br>109,200<br>51,301<br>18,498<br>409|
|||454,364|449,931|
|Totalincome andendowments||1,125,053|1,072,147|
|EXPENDITUREON||||
|Cost of generatingvoluntaryincome<br>Fundraising expenses||127|36|
|Fundraising trading: cost ofgoods soldand other costs<br>Staffcosts||150,593|112,300|
|Premises costs||98,818|77,829|
|Volunteerexpenses<br>Office costs||4,905<br>3,670|4,273<br>3,582|
|Fundraising expenses<br>Sundry expenses<br>Vehicle expenses<br>Legal fees<br>Depreciation||15,925<br>5,863<br>11,729<br>1,305<br>10,872|9,786<br>4,719<br>5,882<br>840<br>11,478|
|||303,680|230,689|



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NORTH EAST LINCOLNSHIRE WOMEN’S AID 

## DETAILED STATEMENT OF FINANCIAL ACTIVITIES . FOR THE YEAR ENDED 31st MARCH 2023 

. . 


**----- Start of picture text -----**<br>
||||||||
|---|---|---|---|---|---|---|
|2023|2022|
|£|£|
|Charitable|activities|
|Staff costs|344,362|310,436|
|Volunteer expenses|223|176|
|Premises|costs|144,782|98,866|
|Office|costs.|._-|_—_|6,887|6,696|_.|
|Beneficiary expenses|54,652|52,265|
|Vehicle expenses|2,442|2,376|
|Sundry expenses|4,374|1,950|
|Housing|deposit|scheme|~|46|
|Loan|interest and charges|17,650|12,595|
|Legal expenses|2,292|8,591|
|Depreciation of tangible fixed assets|18,878|18,368|
|596,542|$12,365|
|Other expenditure|
|Committee|expenses|1,386|900|
|Auditor’s|remuneration|10,188|1,588|
|Legal expenses|957|6,244|
|Registered|office|fee|145|133|
|12,676|8,865|
|Support|costs|
|Staff costs|154,935|137,079|
|Utilities and office|costs|38,771|29,153|
|Sundry expenses|2,498|2,153|
|196,204|168,385|
|Total expenditure|1,109,229|920,340|
|Net income / (expenditure)|15,824|151,807|

**----- End of picture text -----**<br>


This page does not form part of the statutory financial statements 

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