Charity registration number 1100976
Company regi$tration number 04777720 {England and Wales)
LANCASHIRE WOMEN
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

LANCASHIRE WOMEN
LEGALAND ADMINISTRATIVE INFORMATION
Tru8tee8
L B Ha￿00d (Chair)
M A Lishman
E L Plach¢iak
P Geraghty MBE
C Barrow
L Brown
D Livesey
H Hamilton-smith
Charlty number
1100976
Company number
04777720
Reglstered offlce
21-23 Blackbum Road
Accrington
BBS 1HF
Chief executive officer
Amanda Greenwood
Auditor
Smf(h & Goulding Limited
2 Soulhport Road
Chorley
Lancashire
PR71LB
Bankers
Unity Trust Bank
Nine Brindleyplace
Birmingham
B12HB
Solicitors
Robinson's Solicitors
Beckett House
17 Sovereign Court
refields
POU￿on
FY6 8JX

LANCASHIRE WOMEN
CONTENTS
Page
Chairperson's report
Chief Executive Officels report
Trustees, report
3-11
Independent auditor's report
12-14
ststemenl of financial activities
15
Balance sheet
16
Stsl8ment of cash flows
17
Notes to Ihe financial statements
18-31

LANCASHIRE WOMEN
CHAIRPERSON'S AND CHIEF EXECUTIVE OFFICER'S REPORTS
FOR THE YEAR ENDED 31 MARCH 2024
CHAIRPERSON'S REPORT
Board Devèlopment
The Board of Trustees has had a productive year consolidating its Position of accountabilty and ￿ersight of
Lancashire Women,. building on the foundation blocks of last year when I reported on the relatively newness of the
Board in its current format.
Our foGUS has been on strengthening the govemance Pro￿sseS for the organisation. We have developed a new
governance framework - the Govemance Code that now underpins the work of the Board's three subcommittees.
We have also idenlified lead trustees to offer support and oversight to identified areas i.e. SafegL￿rding and clinical
governance. In doing so, we have reinforced the good relationships between core staff and trustees ensuring a
shared understanding and close working partnership.
Providing oversight and scrutiny as independent members of Ihe Board ensures that the organisation is perfomiing
well in the activities it is engaging in, the services it is providing and, above all the vision of the organisation.
There are four main things to get right that good governance supports us in doing..
1. Being dear on whal we are trying to athieve as an organisation and the drfference we are making for those
support
2. Making sure that everyone in the organisation understands the commitment and the direction we are
travelling in to achieve su¢¢ess for our clients
3. That the organisation's resources are managed correctly and appropriately
4. That risks to the organisation are intercepted and mitigated against
We have achieved some significant su¢¢es$es within our governan￿ framework over the past year. Our
safeguarding prO￿dureS have been strengthened and Lancashire Women are now represented on the Lancashire
Safeguarding Board raising 8W8reness of the issues fa￿d in trying to bridge Ihe divide belween statutory and third
sector parties in supporting vulnerable dients.
We continue to maintain financial se¢urty for the organisation and have been able to inf(iate a substantial pay
award after a review of salary scales across the sector. We have held discussions and listened to our colleagues
regarding the issues faced during these times of austerity and have provided support where needed.
INe continue to monitor our contracts and service delivery and were Su￿ssful in being able to open a new centre
in Preslon to support vulnerable clients as part of our Ministry of Justice conlracl.
As 2025 approaches we look towards our 40th Anniversary of Lancashire Women. This will be a time to reflect on
and to celebrate what we have achieved but, it is also a time to look ahead. The Board will be reviewing the
Strategic Plan and looking to take the organisation forward by focussing on business development, fundraising and
securFng our income.
We will be looking to widen our visibility as an organisation at a national and regional level and determining how we
can Influen￿ the political arena to support and improve the overall rights of women and girls.
The Board itself will require further consolidation so that it is in a strong position to take the organlsation through the
coming year. We will want to explore investment in trustee's personal development so that we are well*quipped to
undertake our roles. We are aware that the Third Sector is struggling to recruit to and retain trustees. we at
Lancashire Women have experienced high attrition rates over the years and have been unable to maintain the
maximum quota of eleven trustees. There is a certain amount of work to do to improve the recruitment and
retention of new trustees ensuring that we have a wide range of knowledge and expertise on the Board in order to
be the best we can.
My thanks. as aEways. to the Trusle8s of th8 Board, the Senior Leadership Team and all our colleaguès across
Lancashire Women for their hard work and dedication throughout the year.
Lynette HaThvood
Chair of the Board of Trust88S

LANCASHIRE WOMEN
CHAIRPERSON'S AND CHIEF EXECUTIVE OFFICER'S REPORTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
CHIEF EXECUTIVE OFFICER'S REPORT
Whilst the worfd moves further into a post covid mode, th8 effecls of that period, coupled with the ongoing cost of
living impacts continue to bite those individuals and communities who struggle whether financially, mentaltyl
emotionally.. arKI across all aspects of life.
Our work over these last Iwelve months has seen an increase in people needing our help and services as we
anticipated but we have also seen an increase in the severity and depth of that ne8d. As would be expected
therefore, we are also b8ginning to work wilh people who are highty traumatised and distressed with very little of the
welfare safety net left lo'catch, and support them.
The political and economic decision making nationally has nol helped in any way and the funding ¢lmate for third
sector organisations overall is fierce and continues to be competitive with an ever-declining range of funding
options.
And yet...
Lancashire Women continues to be resourceful in its income generation and we have begun to develop altematives
to how we geneTate that financial resource as well as make careful choi¢es in what we bid for ... and that includes
saying no and not chasing money for money's sake.
I pay tribute as always to everyone who is involved in what we do... starting with our Trustees, my Senior
Leadership team colleagues, our managers and team leads through to our frontline workers and volunteers across
all four of our workstreams. Lanca$hire Women is strong and suc￿Ssful ￿Cause of all of the commitnEnt and work
achieved at every level of the organisation.
This year however, I want to also specifically highlight the work of those staff who sit one step behind the frontline.
Our so called 'backroom' or infrastructure team - HR staff, marketing and ¢ommunications, administrative and
reception staff, Finance team and our IT l Digital staff...All bringing vitally important skills and expertise which the
organisation cannot fail to have... And yet all these roles and responsibilities are not directly recognised by funders
when they support our work- or we end up having to argue for the percentage of costs associated with these roles
as rf they were a luxury.
This adds to the challenge for us and all charities but does not stop us in ensuring we secure those crucial skills -
cutting our doth accordingly to maintain our ¢ommitment to serving women and girls as our prime ¢ortern and to
the best of our ability knowing worf(ing with them helps them to change their lives and move foThiard positively and
confidently.
Amanda Greenwood

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report together with the audited financial statements for the year ended 31
March 2024.
The Trustees confirn) that the Annual Report and financial ststements of th8 company comply with current
ststutory requirernents, the requ1￿MentS of the company's goveming document and the provisions of the
statement of Recommended Practi￿ (SORP), applicable to charities preparing their accounts in accordance
with the Financial Reporting Stsndard appIl￿ble in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
Since Ihe charitable company qualifies as small under section 383. the strategic report required of medium and
large companies under The Companies Act 2006 (Strategic Report and Directo¢s Report) Regulations 2013 is
not required.
OBJECTIVES AND ACTIVITIES
POLICIES AND OBJECTIVES
In setting objectives and planning for aciivities, the Trustees have given due consideration to g￿er81 guidance
published by the Charities Commission relating to public benefft and in particular to its supplementary public
benefit guidan￿ (Section 17(5) of the 2011 Charities Act) on the charitable company's activities.
The charity's poltcies and objectives are the provlsion of information, support and courses relating to all
aspects of women's lives.
b. ACTIVITIES FOR ACHIEVING OBJECTIVES
The charity engaged in the following activilies to meet its objectives.,
se￿ICe5 to support positive mental health and emotional wellbeing and induding provision of
psychological therapies.,
ii. The provision of advice, information, guidan￿ and employment
support.
iii. Learning, skills and personal development opportunilies;
iv. Specialist services for the most vulnerable and at risk women in our communities, including women in the
criminal justice system.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Funding was gratefully received from:
Achieve NW
Active Lancashire
ARC Counselling
Blackbum with Darwen Borough Council
Blackpool Teaching Hospital
British Gas
Energy Redress
Fishwick & St Matthews
Health Education England
Household Support Fund
Hyndbum Leisure
Keyfund
Lan¢ashire County Council
MOJ
More Positive Together
National Lottery
New Look
NHS Lancashire & Cumbria ICB
Selnet Ltd
Shetter
Smallwood Twst
VCSFE
VOLUNTEERS
Our volunteers make a vital contribution to the organisation, bringing on board skills. expertise and communty
knowledge. Our volunteers undertake a range of roles inGluding administration, mentoring, seNice user support
and therapy. This area of the organisation is managed by a Volunteer Lead which has resulted in more
volunteers coming on board along with a new prO￿S being put in pla￿. There is currenlly a Befriending Pilot
taking pla￿ and for the future we are looking at more volunteer development along with sourcing funds to help
ingrain a more comprehensive volunteer infrastructure in order to build resources and manage volunteer
capaciiy.
ACHIEVEMENTS AND PERFORMANCE
Our vision is where all women in Lancashire are valued and treated as equals.
To empower women to be able to transfomi their lives by bringing them together to:
Find their voice
Share experiences and understanding
Develop their knowledge and skills
Challenge stereotypes and misconceptions about them
so that they can have choices in becoming the individuals Ihey want to be.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Communltles, Mentsl Health and Emotlonal Wellbelng Programme
Providing support to women and their families to help improve their emotional wellbeing and resilience providing
them with the skills. knowledge and tools to better manage their mental health within communities.
Service delivery includes:
Talking Therapies {East Lan¢ashire) -psy¢hologi¢al treatments for mental and emotional problems like stress,
anxiety and depression. This is through face to fa￿, telephone or onlinè depending on the needs of the
individual either on a one-to-one basis or through a group. We have continued to provide support to different
priority groups including those with long term conditions. peri natal and BAME Communities. We have expanded
our networks and engagement work to ensure we reach those most in need of the service. We have piloted new
pathways this year. which has proven su¢¢essful.
NICU (Neonalal intensive care) - Burnley- providing support at the hospital bedside to families at a critical time.
This is through therdpeuti¢ interventions long with signrosting into Lancashire Women wider serVI￿S If needed.
Family Wellbeing servi￿ (Blackburn with DaThven and BlackpoolF Through the Stsrt for Lrfe programme, one to
one therapy to families a¢£essing the family hubs in Blackbum with Dafwen and Blackpool has been provided. In
Blackpool hospital we provide bedside support on the ward. This builds on our track record Ihrough the Starting
Well programme which previousty funded our peri natal offer. The team also deliver bespoke groups within the
family hubs and ¢onne¢X families into the wider Lancashire Women sep4ices.
POW (Positive Outcomes for Women)- Blackpool - Supporting women's emotional health and wellbeing using
person centred approach providing them wtth access to one-lo-one counselling, group adiviiies and peer support
from previous service users. The team signpost into wider Blackpool based services to build connections and
improve health and wellbeing outcomes. Delivery is through a combination of employed staff and volunteers.
Raising Aspirations - Blackburn with Darwen -Reducing the number of individuals who are unable to progress
and reach their true potential due to specific barriers and issues. Using a person centred approach to help
individuals overcome challenges that stop their abilty to improve their heafth and wellbeing, employment
prospects or fijture aspirations. Delivered through a specialist team of caseworkers and counsellors.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Justlco and Safety Programm•
Working with women to build their resilience and skills to help reduce the number of women enteriw the criminal
justice system_ The multi disciplined team provide holistic support through a whole person approach to ensure
women are diverted away from the criminal justice system and have improved outcomes.
Projects indude:
CRS (Comrnunty Rehabilitative Servi￿) -Pan Lancashire -Providing communty and prison-based support to
women who are involved in the criminal justice system. Delivering intensive one to one work through a team of
case and resettlement workers who provide bespoke interventions that are trauma informed and female speciftc
to help irnprove outcomes for women.
Snap back recovery - Lancashire- Focused on women who are within the criminal justi￿ system and who are
struggling with dependency and the ability to ac￿$$ treatmenl. Recovery workers provide one to one support to
overcome the barriers to accessing treatment whilst sunposting to the wider Lancashire Women offer. Have
dedicated therapist who provides one to one support.
Recalls Project - Pilot programme that provides support to women who are returning to custody on +2
occasions. Our dedicated recalls officer works intensively and innovatively with the wornan to mitigate their retum
to custody and identify any gaps in provision or support to enable them to reintegrate back into the community.
Money Advice (Debt and Welfare) and Energy Advice
Our Money and Energy advice team has continued to grown and expanded. They provide specialist advice to
families across Lancashire induding debt and welfare and energy support. The Handywoman Se￿iCe is part of
this team and we now have a female Apprentice on the team and a third handywoman. They have Continu￿ to
provide small scale repairs as part of our energy assessment and work has begun on how to turn this work into a
mmercial offer.
We provide money and energy advi￿ through ontrto-one support, group sessions, case work, dropins and
outreath in community settings. We are funded by.. Energy Redress, British Gas and the household support fund
which enables Lts to continue this work. We have seen the demand for this Servi￿ grow and have provided
essential goods, budgeting packs and emergency supplies alongside this offer. We work with service users to
maximise their income and minimize their expenditure along with helping them apply for benefits. have debts
written off and apply for grants or small pots of funding to support them.
We have a specialist team who have or are working towards the Cert MAP (Level 5 Certificate in Money Advi
Practice) who work on this setvice. Staff regularfy undertake CPD and training to improve their knowledge and
skills and improve the overall qualty of the service. This work is regulated by the FCA (Financial Conduct
Authority) to ensure we adhere to the necessary standards.
Employment and Guidance Programme
Our team work with women to improve their skills and knowledge and help them move closer to the la)our
market.
Projects include..
Employment Advisors into Talking Therapies- East Lancashire - the employment advisors work alongside the
therapy team to provide tailored support to the individual in relation to their employment goals. Example support
includes: helping them progress at work, improve relationships in the workplace, reasonable adjustments.
retuming to work after a period of absence, career change or managing stress in the workplace. This team work
cbsely with the Talking Therapies team to identify referrals.
MPT Steps (More Positive Together) - Pan Lancashire project fund through Ihe European Social Fund that
provides tailored one to one support to job seekers who may have re￿nIty become unemployed or are
uneconomically inactive. Support includes confidence building, help with CV writing and inteNiew preparation,
job search and application along with any tailored support that is needed. All will help improve th8ir self-esteem
and employability skills.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
INVESTMENT POLICY AND PERFORMANCE
The Trustees retain funds in an interest bearing account plalfomi and take advantsge of the Interest received.
The platform enables us also to mitigate the risk of bank failure risk under the FCSC Protection. The charity also
owns a small number of listed investments which again reflect the current economic dimate.
FINANCIAL REVIEW
GOING CONCERN
After making appropriate enquirtes, th8 trustees have a reasonable expe¢tation that the charitable
company has adequate resources to continue in operational existence for the foreseeable future. For this
reason they continue to adopt the going ¢oncem basis in preparing the financial statements. Further details
regarding the adoption of the going concem basis can be found in the Accounting Policies.
b. FINANCIAL RESULTS FOR THE YEAR
In the year ended 31 March 2024 the charitsble company receNed incoming resources of £2,327,350 i)
unrestri¢ted funds for the adivities of the Charity. Resources expended in the year were £1.943,506. After
taking account of the decrease in investment values of £5,387 the surplus for the year was £378,457 which
has been added to the charity reserves. In addition to this the charity received restricted funds of £1,356.569.
The expenditure from r8stricl8d funds was £1,308,344 resulting in a surplus of £48,225 which has been
added to restTiCted funds carried fo￿ard. The overall surplus for the year was therefore £426,682.
At 31 March 2024 the charitable company held Total Reserves of £1.550,880. This comprises restricted funds
of £97,166, unrestricted general funds of £1,293,643, and a designaled fund of £160,071.
¢. RESERVES POLICY
Lan¢ashire Women is required to hold resenrfes in order to achieve ils charitable objeclives. Reserves of cash
enable current activities and liabilities to be met in the event of a significant drop in funding.
Designated funds are held to cover potential wind-up costs which may arise in the event of sources of funds
becoming unavailable.
The Trustees therefore consider it both prudent and realistic to hold general funds of between &6 months
running costs within which 3 months should be cash balan¢es. The Twslees through their Finance and Audit
Risk Sub Committee and otherwise will keep the level of reseples under review and take steps to keep any
available surplus funds to tt)e resepie range outlined above fully invested in line with the Charity's Investment
Policy or utilised to achieve charitable objectives. They will also seek to ensure, through management, that no
decisions of the charity allow the general fund to drop beli)w the levels described above considering the option
for sustaining rese￿e$ in good time.
The following are the types of funds:_
Restricted funds are funds subject to special trusts specified by the donor.
• Restricted income funds are received for spending in the short-teTm on the specified purpose.
Permanent endowment funds are donations Ihal have been given to a charity to be held as capital with no
power to convert the funds to income. These may be cash or other assets.
• Exp8ndable endowment funds are donations that have been given to a ¢harity to be held as capital, where the
trustees do have a discretionary power lo use the funds as income.
Unrestricted funds are funds available for the purposes of the charbty, to be spent as the trustees see fit.
Designated funds are unrestricted funds that have b8en earmarked for a parti¢ular purpose by the trustees.
General fvnds are unrestricted funds which have not been earmarked and may be used for Ihe charity's
objectives.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
d. RISK MANAGEMENT
The Trustees have assessed the major risks to which the charitable company is exposed. in particular those
related to the operations and finances of the charitable company, and are satisfied that Systems and
pro￿dureS are in place to mitigate our exposure to th8 major risks.
Principal risks and strategies include:
Govemance
Board of Trustees skills gaps and abilty to fill these.. Recruitment has proven challenging with some key
areas of expertise required, however a revised pr￿sS has been implemented and will continue to be
refined.
Staff chum.. as funding programmeslcontrads shift and change, the challenge to minimise staff chum and the
demand on HR capacity is constant. Recruitment and induction processes have been updated and revised
to ènsure staff are 5UPPOrted both on entry and exit of the organisation wrth feedback obtained Consistently
and fed back into a continuous improvement programme.
staff management.. 8 mixed range of 'middle' management ability presents issues for dealing with staff
generally to support frontline delivery but also in executing consistent and effective communications. New
processes and activities have been intrOdU￿d alongside training and coaching where there continues to be
weaknesses identified.
Operational
Competition from similar organisations. This risk could impact on the charity as follows= loss of contract
income, redU￿d fundraising potenligl, reduced public profile and profitability of trading activities. To mitigate
these risks the following strategies have been PLrt in place: monitor and assess perfom18nce and quality of
service, rev¢ew market and methods of service delivery, agree fund-raising strategy, ensure regular contact
with funders and monitor public awareness and profile of the charity
Finan¢ial
Dependency on income sources. The potential impact that this risk could have is the cash flow and budget
impact of loss of income source. Steps in place to mitigate the risks are.. identify major dependences,
implement adequate reserves policies and execute diversrfi¢ation plans.
Environmentsl or External fa¢tor8
The current slate of the UK economy and the pressures exerted by global as well as domesti¢ events and
deasions will play a significant part in the fortunes not only of Lancashire Women but across all $edors for the
foreseeable future. There are some specific challenges- the effect of inflation increases on static, long standing
grant and contract values, energy prices for us as an organisation as well as for our service users and clients,
overall 'cost of living, increases that add to the demand for our support but where competition for limited
resources could potentially reduce what we can achieve.

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
FUTURE DEVELOPMENTS
As we move fijrther from the immediate 8ftermath of the pandemic and with a new government recently elected
offering improved political and economic stabilty and predictability, our hope is to revert back to a strategic
planning cyde of three years. This will allow us the time and 'bandwith' to develop key areas of w(xk within the
organisation.
However for our next 12 monlhs our priorities include-
An updated EDI strategy.
Exploring the potential for a 100-80.'100 model of working (our version of a 4 day working week):
The further diversification of income generation and a focus on commercial funding opportunities
These activities and more will ensure we will be able to maintain a strong core offer as well as bcussing on our
wider sustainability which also includes reducing our ¢arl)on footprint as an organisation.
The prooss of developing and supporting our Board of Trustees will continue so that our govemance
infrastructure progresses and enables the organisation to 6eTve our beneficiaries and meet their needs as
effectively as possible.
STRUCTURE, GOVERNANCE AND MANAGEMENT
a. CONSTITUTION
The charitable company is a charitable company limited by guarantee and was set up by a Memorandum of
Assoaation dated 27 May 2003 (last amended 17 September 2014) and amended by Special Resolution
dated 21 October 2003, 1 October 2009 and 21 July 2017, as amended by a Certificate of Incorporation on
change of name. The charity was formerly known as The Women's Centre for Blackbum and District
Limited. The registered charity number is 1100976.
The trustees. who are also the directors for the purpose of cornpany law. and who served during the year and up
to the date of signature of the financial statements were:
L B Harwood (Chair)
M A Lishman
E L Plachciak
J Lunn
P Geraghty MBE
C Barrow
L Brown
D Livesey
J Ewans
H Hamilton-smith
C Cobb
(Resigned 3 October 2023)
(Resigned 29 November 2023)
(Resigned 19 April 2023)

LANCASHIRE WOMEN
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the charitable company is the responsibility of the Trustees who are elected and Co￿pted
under the terms of the Artides ofAsso¢iation.
In order to become a trustee the individual musl have a strong Inte￿$t and passion for supporting women in
line wilh our organisalional aims and understand the challenges faced by women in our communities. The
individual must possess a skill in a specific area which are stated in our 'Trustee Recruiiment and
Information Pack 2016.
With a view to selecting and appointing the correct trustees we have an essential and desirable criteria
which sets out personal attributes, skills and experience that have to be met in order to become
trustee. This can also be found within our Trustees Recruitment and Information Pack 2016,.
c. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The charity employed a full time equivalent of 88 members of staff to provide seNices.
Day to day management of the charity is delegated by the Board of Trustees to the CEO, with the support of
the Senior Management Team and Operational Management Team.
The Trustees meet bi-monthly and receive financial managernent reports and senior management team reports
regarding progress against our agreed strategy.
d. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES
Trustees are inducted in line with Charity Commission recommendations. Th8 do¢um8nts in use include a
Trustee contract, induction programme and disck)sure of any conflicts. All trustees sign a confidentiality
agreement.
10-

LANCASHIRE WOMEN
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Statemont of trustses, responsibilities
The trustees, who are also the directors of Lancashire Women for the purpose of company law, are responsible
for preparing the Truslee5' 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 ststements for each financial year which grve a true and
fair view of the state of affairs of the Gharity 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 tfustees are required to:
- select suitable accounting policies and then apply them ¢onsistently-
- observe the methods and principles in the Charities SORP..
- make judgements and estimates that are reasonable and prudenl"
state whether applicable UK Accounting Standards have been followed, subject to any material departures
dis¢losed and explained in the financial statements,. and
prepare the financial statements on the going concem basis unless it is inappropriate to presuw£ that the
charity will continue in operation.
The trustees are responsible for keeping adequate accounling records that disclose with reasonable accuracy at
any time the financial position of the charity and enable them to ensure that the finanual statements ¢omply with
the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hen¢e for
taking reasonable steps for the prevention and detection of fraud and other irregularities.
Auditor
In accordance with the company's articles. a resolution proposing that Smith & Goulding Limited be reappointed
as auditor of the company will be put at a meeting of the Trustees.
Disclosure of Infomiation to audltor
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 confimied that they have laken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustee5' report was approved by the Board of Trustees.
Harwood Ichairl
Trustee
11

LANCASHIRE WOMEN
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LANCASHIRE WOMEN
Opinion
We have audited the financial statements of Lancashire Women (the 'tharity') for the year ended 31 Marth 2024
which comprise the statement of financial activities, the balance sheet. the statement of cash flows and notes to the
financial statements, induding significant accounling policies. The financial reporting framework that has been
applied in theii preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reporting Standard 102 The Finanual Reporting Standard applicable in the UK and Republic of I￿land (United
Kingdom Generalty Accepted AGGounting Pra￿1￿).
In our opinion, the financial ststements..
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming reSoUr￿S and application of resources. including its income and expenditure. for the year then
have been properfy prepared in accordance with United Kingdom Generally Accepted Accounting Practi￿.
and
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standard5 on Auditing (UK) (ISAS {UK)) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit ol
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audii of the financial statements in the UK, induding the FRC'S Ethical
Slandard, and we have fulfilled our olher ethical responsibilities in accordance with these requirements. We b81ieve
that Ihe audit eVIder￿ we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the financi81 statements, we have conduded that the trustees, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfomed, 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 Iwelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going cOn￿M are described in the
relevant sections of this report.
Other inforniation
The other information comptises the information included in the annual report other than the fina[￿la1 ststements
and our auditors 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, eX￿pt to the extent
olherwise explicitly stated in our report, we do not express any fonll of assurance conclusion thereon. Our
responsibility is to read the other infomiats-on and, in doing so, consider whether the other infomiaion is materially
inconsistent with the financial statements or our knowledge obtained in the course of the audit. or othe￿iSe appears
to be materially misstated. If we identify such material inconsistencies or apparent material misststements. we are
required to determine vthether this gives rise to a material misstatement in the financial statements themselves. If.
based on the work we have perfomied. we conclude that there is a material misstatement of this other information.
we are required to report that fad.
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 audii..
the infomi8tion gNen in the trustees. report for the financial year for which the financial ststements are
prepared. whith includes the diredoTS' report prepared for the purposes of company law, is consistent with the
financial statements; and
the directors, report included within the twstees, report has been prepared in accordance wtth applicable ￿al
requirements.
12-

LANCASHIRE WOMEN
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LANCASHIRE WOMEN
Matter8 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 in¢luded within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 20[￿ 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
rtain disdosures of trustees, remuneration specified by law are nol made; or
we have not received all the information and explanations we require for our audil,. 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 tru8tses
As explained more fully in the statement of trustees. responsibilities, the trustees, who 8re also the dire¢tors of the
charity for the purpose of comp8ny law, are responsible for the preparation of the finan￿al slatements and for being
satisfied that they give a true and fair view, and for such intemal control as the trustees detemiine is necessary to
enable the p￿paration of financial stalements Ihat are free from material misstatement, whether due to fraud or
error. In preparing the financial stalements, the trustees are responsible for assessing the charity's ability to
ontinue as a going concern, disclosing, as applicable, matters related to going concern and using the going
con￿rn basis of 8ccounting unless the trustees either intend to liquidate the charitable company or to cease
operations, or have no realistic alternative but to do so.
Audltor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assuran￿ about whether the financial slat8m8nts as a whole are free from
material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that sn audit conducted in a¢¢ordan
with ISAS (UK) will always detect a material misstatement when it exists. Misslatements can arise from fraud or
error and are considered material if, individually or in the aggregate, they Gould 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.
The engagement partner ensured that the engagement team collectively had the appropriate competence.
capabilities and skills to identify or recognise noTrcompliance with applicable laws and regulations;
we idenlffied the laws and regulations applicable to the charitable company through discussions wrth
trustees and other management, and from our commercial knowledge and experience of the charity sector;
we focused on specific laws and regulations whith we considered may have a direct material effect on the
financial statements or the operations of the charity, including the Companies Act 2006, taxation legislation
and data protection, employment, environmental and héalth and safety legislation,.
we assessed the extent of Complian￿ 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.
13-

LANCASHIRE WOMEN
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF LANCASHIRE WOMEN
We assessed the susceptibility of the company's financial statements to material misstatement, induding obtaining
an understanding of how fraud might occur, by..
making enquiries of management as to where they considered there was su$￿pIlblIIty to fraud, their
knowledge of actual. suspected and alleged frdud; and
considering the internal controls in place to mitigats risks of fraud and non-compliance with laws and
regulations.
To address the risk of fraud through management bias and override of ￿)ntrolS, we:
performed analytical procedures to identify any unusual or unexpected relationships..
tested joumal entries to identify unusual transactions; and
assessed whether judgements and assumptions made in detemiining the accounting estimates were
indicative or potential bias.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, bul were not limited to:
agreeing financial statement disclosures to underlying supporting documentation-
reading th6 minutes of meetings of those charged with governance.,
• enquiring of management as to actual and potential liligation and claims; and
reviewing Correspondence with relevant regulators and the company's legal advisors.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulationsare from financial transactions, the less likely it is that we would become aware of noTr
compliance. Auditing slandards also limit the audit procedures required to identify norF￿MplIan¢è with laws and
regulations to enquiry of the directors and other management and the inspection of regulatory and leJal
correspondence, rf any.
Material misstatements that arise due to fraud can be harder to detect that those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Finanual Reporting Council's website at: https:11
WW4v.frc.org.uklauditorsresponsibilities. This description forms part of our auditors report.
Use of our report
This report Is made solely to the charitable company's members, as a body, in accordan￿ with Chapter 3 of Part 16
of the Companies Act 2CrfJ6. Our audit work has been undertaken so that we might state to the charitaL4e company's
members those matters we are required to stste to them in an auditorfs report and for no other purpose. To the
fullest extent permitted by law. we do not aC￿ept or assume responsibilty 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.
Andrew Simm F.C.A. (Senlor Statutory Auditor
for and on behalf of Smith & Goulding Limited
l£).lY
Chartered Accountants
Statutory Audltor
2 Southport Road
Chorlèy
Lancashire
PR7 1LB
14-

LANCASHIRE WOMEN
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
funds
funds
2024
2024
Totsl Unre8tri¢ted Restrlcted
funds
fund8
2023
2023
Total
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
26,172
26,172
2,269,352 1,356,569 3,625,921
20.311
20,311
11,337
11,337
178
178
26,891
26,891
1,444,536 1.334,909 2,779,445
38,120
38,120
3,158
3,158
1,474
1,474
Totsl income
2,327,350 1,356.569 3.683,919
1,514,179 1,334,909 2,849,088
Expendlture on:
Raising funds
Charitable activities
46.560
46,560
1,896.946 1,308,344 3,205,290
49.997
1,287,931
49,997
1,379.567 2,667,498
Total expenditure
1,943.506 1,308,344 3,251,850
1,337,928 1,379,567 2.717,495
Net gainsl(losses) on
Investments
12
{5.387)
(5,387)
7,343
7,343
Net income
378,457
48.225
426,682
183,594
(44,658)
138,936
Transfers between
funds
53,516
(53,516)
(37,119)
37,119
Net movement In
funds
10
431,973
(5,291)
426,682
146,475
(7,539)
138,936
Re¢on¢iliatlon of funds:
Fund balances at 1 April 2023
1,021.741
102,457 1,124,198
875,266
109,996
985,262
Fund balance8 at 31 March
2024
1,453,714
97,166 1,550,880
1,021,741
102,457 1.124,198
The statement of financAal activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
15

LANCASHIRE WOMEN
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Nots$
Flxed a880ts
Tangible assets
Investments
15
16
207.587
23,068
242.848
28,455
230.655
271.303
Current assets
Deblors
Cash at bank and in hand
17
615,252
1,146,739
367,434
653,835
1,761,991
1,021,269
Credltors: amounts falling due within
one year
19
(403.613)
(168.374)
Net current assets
1,358,378
852,895
Totsl assets less currerrt liabillties
1,589,033
1.124,198
Creditors: amounts falling due after
more than one year
20
(38,153)
Net assets
1,550,880
1,124.198
Income funds
Restricted funds
25
97.166
102.457
Designated funds
General unrestricted funds
23
160,071
1,293,643
81.903
939,838
1,453,714
1,021,741
1,550,880
1,124.198
The financial statements were approved by the Trustees on ...
Harwood (Chair)
Trustse
Company Regi$tr4tion No. 04777720
16-

LANCASHIRE WOMEN
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operallng acllvltles
Cash generated from operations
28
435,367
60,458
Investing activities
Investment income received
11,337
3,158
Net cash generated from investing
activities
11,337
3,158
FSnan¢ing a¢tivitie8
Proceeds from new bank loans
46,200
Net cash generated fromllused in
financing activities
46,200
Net inGrease in Gash and cash equivalents
492.904
63,616
Cash and cash equivalents at beginning of year
653.835
590.219
Cash and cash equlvalents at end of year
1.146.739
653.835
17-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
Charity inforniation
Lancashire Women is a private company limited by guarantee ineorporated in England and Wales. The
registeied olrice is 21-23 Blackbum Road, Accrington. BB5 1 HF.
1.1 Accounting convention
The financial statements have been prePa￿d in accordance with the charity's goveming document, the
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practi
applicable to charities preparing their accounts in acLordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 102) {effective 1 January 2019)" The charity is a Publi
Benefit Entity as defined by FRS 102.
The financial staternenls are prepared in sterling, whith 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 hlstorical cost ¢onvention, modified to include the
revaluation of freehold properties and to indude investment prop8rties and certain financial instrumenls at fair
value. The principal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity
has adequate resources to wntinue in operational existence for Ihe foreseeable future. Thus the trustees
continue to adopt the going concern basis of accounting in preparing the financial slalements.
1.3 Charltable funds
Unreslricled funds are available for use at the discretion of the trustees in furtherance of their d)aritable
objectives.
Restricted funds are subject to specific conditions by donors or granlors as to how they may be used. The
purposes and uses of the reslriGted funds are set OLrt in the notes to the financial statements.
Endowment funds are subject to specific corKlrtions by donors that the capital must be maintained by the
charity.
1.4 Incoming resourc85
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 Gharity has been notified
of the donation, unless performan￿ cA)nditions require deferral of the amount. Income tax recoverable in
relation to donations received undèr GiftAid or deeds of covenant is recognised at the lime of the donation.
Legacies are recognised on r8ceipt or otherwise rf the charity has been r￿tified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as
contingent asset.
Tumover is measured at the fair value of Ihe consideration received or receivable and represents amounts
receivable for goods and serviGe5 provided in the nonnal course of business, net of discounts, VAT other
sales related laxes.
18-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Continued
1.5 Resour¢e$ expended
Expenditure 15 recognised once there is a legal or ¢onslwctive obligation to transfer economi¢ benefit lo a
third party, It is probable that a transfer of economic beneffils will be reqUI￿d in settlement. and the amount of
the obligation can be measured reliably.
Expendilure is ¢las$tfied by activty. The costs of each adivty are made up of the total of direct costs and
shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single
adivity are allocated directly to Ihat activty. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apporticned befvéeen 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 usè.
Expenditure is recognised once the￿ is a legal or constructive obligation lo make payment to a third party, it
is probable that settlement will b8 required and the amount of the obligation can b8 measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and govemanc8
costs are allocated to the applicable expenditure headings.
Ch8ritsble expenditure comprises those costs incurred by the charity in the delivèry of activrties and services
for its beneficiaries, Fundraising costs are those incurred in seeking voluntary contributions and do not include
the costs of disseminating information in support of the charitable activities. Support costs are those costs
incurred dI￿¢11Y in support of expenditure on the objects of the charity and include project man8gement at the
registered office. Govemance cosls are those incurred in connection with the adminislralion of the charity and
Complian￿ with constitutional and statutory requirements.
Expenditure includes any VAT which cannot be fully recovered, as part of the expenditure to which it relates.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at ￿st or valuation, net of
depreciation and any impaimient losses.
All assets costing more than £1,000 with an expected life of at least five years ar8 capitalised.
A review for impairment of a fixed asset is carried out rf events or changes in circumstances indicate that the
carying value of any fixed asset may not be recoverable. Shortfalls btheen the carrying value of fixed
assets and their recoverable amounts a￿ recognised as impairments. Impairment losses are recognised in
the statement of financial activities incorporaling inwme and expenditure account.
Depreciation is recognised so as to bvrite off the Cost or valuation of assets less thèir residual values over their
useful lives on the following bases=
Freehold land and buildings
Leasehold land and buildings
Fixtures and fittings
Equipment
Buildings 20h on cost
Buildings 20/0 on cost
100/0 on cost
250/0 on cost
The gain or loss arising on the disposal of an asset is determined as th8 difference between the sale
proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Flxed 88$et investments
Fixed asset investments are initially measured at transaction pri¢e excluding transaction costs, and are
subsequently measured at fair valu8 al each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Trgnsaction costs are expensed as incurred.
19-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting pollcles
(Continued)
1.8 Impainnent of fixed assets
At each reporting end date, the charity reviews the carying amounts of its tsngible assets to detemiine
whether there is any indication that those assets have sufféred an impaimiènt loss. If any such indiation
exists, the recoverable amount of the asset is estimated in order to d8termine the extent of the impairment
loss (if any).
1.9 Cash and ¢08h equivalents
Cash and cash equivalents indude cash in hand, depostts held at call with banks, other shO￿terM liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdr8fls are shown
within borrowings in current liabilities.
1.10 Financial instrumonts
The ¢harity 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 assèts and liabilities are oftset, 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 financlal assets
Basic financial assets, which include debtors and cash and bank balan￿s, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangemersl constitutes a financing transadion, 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.
Baslc flnanclal Ilabllltles
Basic financial liabilities, induding 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 nol amortised.
Debt inslruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or seNices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as cuwent liabilities if payment is due within one
year or less. If not. they are presented as nonwcurrent liabilities. Trade creditors are recognised initially at
transaction price and subsequ8ntly measured at 8mortis8d cost using the effective inlerést method.
Derecognition oi financial liabilities
Financial liabilities are d8recognised when the charitYs Contractual obligations expire or are discharged or
ancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's seNices are
received.
Temiination beneffts are recognised immediately as an expense wh8n the charity is demonstrably committed
to terminatè the employment of an employee or to provide termination beneffts.
-20-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Continued)
1.12 Retirement benefits
Payments to defined contribution retir6ment benefit schemes are charged as an expense as they fall due.
In¢ome from donatlons and legacles
Unrestricted Unr•8tricled
funds
funds
2024
2023
Donations and gifts
26,172
26,891
Income from charitable activities
Unrestrlct8d R8Stri¢ted
funds
funds
2024
2024
Totsl Unre8trlcted Rostricted
funds
funds
2023
2023
Total
2024
2023
Provision of v￿lfare services and
advlce
Courses
servI￿s provided under
contract
Performance related
grants
1,042
1,042
222
1.580,259
1,580,259
1,288,713
1,268,713
688.051
1,356.569 2.044,620
175,601 1,334,909 1,510,510
2,269.352 1,356,569 3,625,921
1,444.536 1,334,909 2.779.445
Income from other trading activities
Unrestrlcted Unrestrlcted
fund6
funds
2024
2023
Fundraising events
Shop income
16,148
4,163
36,124
Other Irading a¢tivilies
20,311
38,120
21

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from investments
Unrestrlcted Unrestricted
funds
funds
2024
2023
Interest receivable
11,337
3,158
Other income
Unrestrlcted Unrestrictsd
funds
funds
2024
2023
Other income
178
1.474
Raising funds
Unrestrlcted Unrestricted
funds
funds
2024
2023
Fundraisin and blici
Staging fundraising events
Staff costs
3,154
43,406
1,193
48,804
Fundraising and publicty
46,560
49,997
46,560
49,997
-22-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Analysls of charltabl8 expenditure
Charitsble Charltablo
actlvltles
activities
2024
2023
Staff costs
Training costs
Volunteer expenses
Other staff costs
IT and communication costs
Bt)oks and leaflets
Travelling costs
Rent. rates, utilities and room hire
Repairs and renewals
Postage, stationery and offic8 ¢OSt$
Sundry expenses
Subcontracted servl¢es
Insuran
Bank charges
Other charitable expenditure
2.132,270 1,SJ)4,809
25,864
10,299
4.004
2,181
72,145
1,936
161.186
108,583
14,139
6,581
42,607
23,877
47,246
77.302
58,487
24,897
11.834
14,118
50,925
17,914
190,828
180,408
14,516
13,426
1,026
799
69,393
51,143
2,896,270 2.438,271
Share of support costs (see note 9)
Share of governance costs (see note 9)
149,214
159,806
155.799
73,428
3,205,290 2,667,498
Analysi8 by fund
Unrestricted funds
Restricted funds
1,896,946 1.287,931
1,308,344 1,379.567
3,205,290 2,667,498
For the year ended 31 March 2023
Unrestricted funds
Restricted funds
1,287,931
1,379,567
2,667,498
-23-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to activities
2024
2023
Steff costs
Deprèciation
Governance costs
149,214
35,261
124,545
155,799
1,042
72,386
309,020
229,227
Analysed between:
Provision of welfare services and advi
309,020
229,227
2024
2023
Governance costs comprlso:
Accountancy
Legal and professional
Professional fees
Staff recruitment ¢o$ts
5,784
33,000
78,537
7,224
6,872
7,396
55,272
2,846
124,545
72.386
10 Net movement in funds
2024
2023
The net movement in funds is slated after chargingl(crediting):
Depreciation of owned langible fixed assets
35.261
1,042
11 Trustees
None of the trustee5 lor any persons connected with them) re￿iVed any remuneration or benefrts from the
charity during the year.
12 Galns and1088es on investments
Unrestricted Unrestricted
funds
funds
2024
2023
Gainsl(losses) arising on:
Revaluation of investments
15,387)
7,343
-24-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Employees
Number of employees
The average monthly number of employees during the year was 95 (2023.95) and the average monthly
number of persons employed by the charitable Company during the year was as follows (including casual
and part time staff):
2024
Number
2023
Number
Charitable activities
95
Employment Costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
2,113,690
172,190
39,010
1.915,011
157,865
36,536
2,324,890
2,109,412
The total remuneration and benefits received by key management personnel including the CEO amounted to
£149,214 (2023 - £155,799) within the financial year.
There were no employees whose annual remuneration was £60,000 or more.
14 Taxation
The charity is exempt from taxalion on lis activities because all its income is 8pplied for charitable purposes.
15 Tangible fixed assets
F￿hold land
and IMtllding$
L￿•¢hOld Flxtur•$ and
land and
n9¥
bulldln99
Equlpn*nt
Totsl
Cost
At 1 April 2023
116,000
125,156
57,152
34,740
333.048
At 31 March 2024
116,000
125,156
57,152
34,740
333,048
Depreciation and impalnnent
At 1 April 2023
Depreciation charged in the year
55,460
282
34,740
90,200
35,261
13,775
21,204
At 31 March 2024
13.775
21,204
55,742
34,740
125.461
Carrylng amount
At 31 March 2024
102,225
103.952
1,410
207,587
At 31 March 2023
116,IXIO
125,156
1,692
242,848
-25-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Fixed asset investments
Listed
investments
Cost or valuatlon
Al 1 April 2023
Valuation changes
28,455
{5.387)
At 31 March 2024
23,068
Carrying amount
At 31 March 2024
23,068
At 31 March 2023
28,455
17 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
317,354
282,282
15,616
177,195
174,831
15,408
615,252
367,434
18 Loans and overdrafts
2024
2023
Bank loans
46,200
Payable within one year
Payable after one year
8,047
38,153
19 Creditors: amounts falling due within one year
2024
2023
Notes
Bank loans
Other taxation and social securiiy
Deferred income
Trade creditors
Accruals and deferred income
18
8,047
53,927
240,610
88,289
12,740
40,943
60,115
42,892
24,424
22
403,613
168,374
-26-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
20 Credltors: amounts falling due after more than ong year
2024
2023
Notes
Bank108ns
18
38,153
21 Retirement benefit schemes
2024
2023
Defined contribution schemes
Charge to profrt or loss in respect of defined contribution schemes
39,010
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
stheme are held separately from those of the tharity in an independently administered fund.
22 Deferred in¢ome
2024
2023
Deferred contract income
240,610
60.116
23 Unrestrictsd funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are
nol subject to specific conditions by donors and grantors 8$ to how they may be used. These include
designated funds which have been set aside oul of unrestricted funds by the trustees for specific purposes.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Galns and At 31 March
losses
2024
Designated fund
General funds
81,903
939,838
78,168
(24.652)
160.071
1,293,643
2.327,350
{1,943,506)
(5,38n
1,021,741
2,327.350
<1,943,506)
53,516
(5,387)
1,453.714
Previous year:
At 1 Aprfl
2022
Incoming
resources
R•$ources
expended
Transfern
Gains and At 31 March
losses
2023
Designated fund
General funds
155,549
719,717
{73,646)
36,527
81,903
939.838
1,514.179
(1,337,928)
7,343
875,266
1.514,179
{1,337.928)
{37.119)
7,343
1,021.741
The trustees have designated £81,903 to ensure that funds are available for the settlement of redundancy
costs and outstanding lease obligations in the event of the winding up of the charitsble company.
-27-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Analysis of net assets between funds
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assetsl(liabilitiesl
Long term liabilities
207,587
23,068
1,261,212
(38,1531
207,587
23,068
1,358.378
(38.153)
97.166
1.453,714
97,166
1.550,880
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Investments
Current asselsl(liabilities)
242,848
28,455
750,438
242.848
28,455
852,895
102,457
1.021,741
102,457
1.124,198
-28-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Restrlcted fund$
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subjecl to specific C￿ndItIOnS by donots a5 to how they may be used.
Incoming
reSoU￿e9
Resources
expendod
Transfers At 31 March
2024
2023
SmalKvood Trust
Big Lottery - Positive Outcomes
for Women
Starting Well
Household Support
BB03 Changing Futures
POW2
British Gas
British Gas Energy Measures
HSF 3 Fund
LCC DrugslAlcohol
Lot 3 Raising Aspirations
FAM (Fishwick & St Matthews)
HSF Blackpool COL Grant
National Lott8ry COL
BB01 Age of Opportunity
BWD Complex Case Hub
Blackbum Therapeutic SeNIC8S
Preston Counselling
Energy Redress 2
ESF MPT
HSF4
Hyndburn ICB 1
Move Forward
Scottish Power
Innovation ReGalls
18.825
56.083
{49,9091
24.999
(3,096)
287
(1,974)
{6,192}
1,078
16,963
(1,692)
720
6,529
1.974
18.164
(2,199)
(6.8161
{11.855)
80,832
134,040
(117)
(81.045)
{137.461)
(1,334)
15,586
1.692
5,658
40,837
789
3,724
1,324
(6,378)
(252,5881
{169,101)
(17,496)
(14,952)
(47,961)
{50)
{33,181)
{10,025}
(73,9391
(248,047)
177,394)
{25,090)
(7,454)
{29,870}
(913)
(18,5571
250,750
187.515
14,500
12,917
48,000
1,321
37,500
12,175
75,OiXI
285,454
73.517
37.500
11,564
31,199
38.999
2,133
(17,070)
(728)
11,324)
(39)
(1.271)
(4,319)
(2,035)
2,150
1,061
(37,407)
3,877
12,410
4,110
(1,329>
{913)
18.557
102,457
1,356,569
(1.308.344)
{53.516)
97.166
-29-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
25 Restrlcted funds
(Contlnued)
Previous year:
At 1 April
2022
Incomlng Resources
re80urce8
expendod
Transfern At 31 Mar¢h
2023
Lottery Digital Fund
BBO Age of Opportunity
Smallwood Trust
Big Lottery - Positive Outcomes
for Women
Starting Well
HouselK)Id Support
BB03 Changing FLrtures
ESF MPT
POW2
BWD Complex Case Hub
British Gas
British Gas Energy Measures
Energy Redress 2
Energy Trust (Money Redress)
HSF 3 Fund
LCC Dmgs IAlcohol
Lot 3 Raising Aspirations
FAM (fishwick & St Matthews)
HSF Bla¢kpool COL Grant
39,374
3,422
16.792
36,752
21,838
31,042
(76,126)
(47,010)
{29,901)
21,750
892
18,825
22,238
23,170
s,￿0
30,021
218,797
(49,163)
(235,438)
(3,026)
(100,141)
(98,485)
(49,350)
(30,000)
(42,958)
(28,578)
{168,465)
(29,948)
(2,342)
{164,438>
(175,6271
(41,89n
(6,676)
6,529
1,974
18.164
118,305
84,008
47,151
30,000
45,000
30,270
168,465
29,948
8,000
205.275
176,416
45,621
8,000
14,477
(2,199}
1.692
5,658
40,837
789
3,724
1,324
109,996
1.334,909
(1,379,56T)
37,119
102,457
Smal￿00d Trust - To provide grants to individual women as part of Smallwood Trust's Community Grant
Partner Programme.
LCC- Trauma infomied addiction & recovery support to women across Lancashire
British Gas - Energy advice provided over the telephone, one to one or through a home visit, ineluyes the
home repair service
Household Support Fund 4- Providing financial heaElh ched(s to support vulnerable people suffering from
financial hardship
26 Related party transacllons
There were no disclosable related party transactions during the year (2023- none).
30-

LANCASHIRE WOMEN
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
27 Analysts of changes in net funds
At 1 Aprfl 2023
Cash IlowsAt 31 March 2024
Cash at bank and in hand
653,835
492,904
1,146,739
Loans falling due within one year
Loans falling due after more than one year
18,047)
(38,153)
{8.047)
(38,153)
653,835
446,704
1,100,539
28 Ca8h generated from operations
2024
2023
Surplus for the year
426,682
138,936
Adjustments for..
Investment income recognised in ststement of financial activities
Fair value gains and losses on investments
Depreciation and impaimienl of tangible fixed assets
(11,337)
5,387
35,261
(3,158)
(7.343)
1,042
Movements in working capit81'.
(Increase) in debtors
Increase in creditors
Increasel(decrease) in deferred income
(247.818)
46,697
180,495
(60,565}
7,968
{16,422)
Cash generated from operation8
435,367
60.458
31