WEST LANCASHIRE WOMEN'S REFUGE LIMITED (A company limited by guarantee) REPORT AND UNAUDITED FINANCIAL STATEIWIENTS FOR THE YEAR ENDED 31 MARCH 2025 Registered company number." _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LA_-NCASHIRE W()MEN'.S REFUGE LIMITED Contents Page Legal and administrative information Trustees Report and Statement of Trustees Responsibilities Independent Examiners Report 10 Statement of Financial Activities Balance Sheet 12-13 Cash Flow Statement 14 Notes forming part of the fmancial statements 15-27 Registered company number.. _ 04824324 (England and Fvales) Registered charity number." _ 1101025
WEST LANCASHTRF WOMEN'S REFUGE LIIIqITED Legal alld administrative information Directors and Trustees Mrs E Crossley - Chairperson Mr R F H Minto - Treasurer Mrs K M Phillips Chief Officer Miss L Larsen (Resigned 3110112026) Working name The Libety Centre Company registration number 04824324 (England and Wales) Charity registration number 1101025 Registered office and principal charity address Unit l Oa Malthouse Business Centre 48 Southport Road Orniskirk Lancashire L39 IQR Independent Examiner Mr C Sawyer FCCA Sawyer Quine & Co Chartered CertifIed Accountants 202 Merlin Park RingtaiI Road Burscough Omiskirk Lancashire L40 8JY Bankers The Royal Bank of Scotland plc Dnllnmond House (FF) Branch Customer Servicc C¢ntre DrLllnmond House l Redheughs Avenue Edinburgh EH12 9JN Registered company number.. _ 04824324 (England and Wales) Restered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 The Trustees are pleased to present their annual report together with the financial statements of the charitable company for the year ended 31 March 2025. LegaI and administrative infonnation set out on page I foms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association of the charitable company and the Statement of Recommended Practice - Accounting and Reporting by Charities. Governance structure Governing document The organisation is a charitable cornpany limited by guarantee. incoryorated on 7 July 2003 and registered as a charity on 4 December 2003. The company is established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. both dated 7 July 2003, as amended by Special Resolution dated 19 November 2003, 6 October 2005, 1 l November 2009 and 19 August 2014. In the event of the charitable company being wound up the Trustees are required to contribute an amount not exceeding £1 0.00. Appointment of Trustees The Directors of the charitable company are its Trustees for the pury)ose of charity law and throughout this report are collectively referred to as Trustees. Trustees who served during the year and up to the date of this report are detailed on page I, legal and administrative infonnation. Recruithent takes place both with targeted advertising and networking. Skills audits are conducted to identify the target population for recruitment, in order to ensure equality and a mixture of the necessary skills to govern the charitable company. In the event of any vacancies new Trustees are elected from the membership of the charitable company at each Ajmual Meeting. Before standing for election anybody wishing to become a Trustee is interviewed by the Chairperson and the Chief Officer to ensure their suitability. Upon appointment all new Trustees must provide appropriate identification and si1 on to become a company Director. Trustees must declare any conflicts of interest and are subject to criminal record checks. All Trustees are required to serve for a period of tl]ree years before either retiring or offering themselves for re-election to the Board. Trustee induction and training New Trustees are supported through an induction process, they are provided with a substantial amount of written material to review, including a review of the Memorandum and Articles of Association and both financial and funding overviews. Each Trustee is issued with a Trustee Induction Pack that contains among other inforn]ation, guidance on Trustee responsibilities, role descriptions, organisational structure, a copy of the Memorandum and Articles of Association and appropriate literature for Trustees as published by the Charity Commission. All Trustees are encouraged to participate in training and development, which enhances their understanding and capabilities in their role as a Trustee. This may take the forni of infornial training. Restered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Governance structure (continued) Tn¥stee induction and training (continued) through discussion with the Chief Officer, other members of staff and other Trustees. The organisation regularly receives infomation about external training courses arranged by a variety of organisations and details of these are kept in thc Chief Officer's office. The Chief Officer may advise Trustees of particularly rclcvant courses at Board m¢¢tings, for example those which cover new or significantly changed areas of rcsponsibility. Boardfvnctioning The Board of Trustees meets every other month or as needed tIOUghoUt each financial year. This comprises of up to sevcn elected members with voting rights and up to seven nominated members without voting rights. In addition to the fi]11 committee, the Board may set up sub-committees for specific purposes, such as a Finance Sub-committee. The full Board of Trustees will review the role and function of these sub-committees from time to time. At the beginning of every meeting all Trustees and representatives are reminded of their obligation to declare an interest in any item and, if necessary, withdraw from further discussion and decision-making on that subject. Decisions with implications for the organisation are brought to the Board by the Chief Officer, including organisational priorities, risk assessment issues, matters regarding Si]ifICant organisational change, major initiatives and major policy changes or development. Membership Membership criteria have been set by the Board in keeping with the Articles of Association and the spirit of the charitable company's work. Any interested paty can become a member. When an organisation applies for membership they are required to provide an outline of their aims and activities" membership would only be denied if the group did not support the aims of the charitable company and were patently involved in illegal or overtly political activity. Membcrship of the charitable company is free. All members have voting rights at Annual and other general Tnembership meetings. Risk management The Trustees hav¢ cxamined the major strategic, business and operational risks which the charitable company may face and confm that systems have been established to enable regular rcports to be produced so that the necessary stcps can be taken to lessen these risks. Organisational slructure Overall responsibility for policy and the direction of the charitable company rests with the Board of Trustees. The Trustees have employed a Chief Officer and a team of staff to cary out the day-to-day activities of the Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ IJOJ025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Governance structure (continued) Organisational structure (continued) charitable company. To manage the charitable company effectively the Chief Officer has del¢gated authority for all operational, financial and human r¢source matters. Decisions on the day-to-day operation of the charttable company are taken by the Chief Officcr. The Chief Officer is responsible to ensure that strategic and operational requireTn¢nts and objectives arc met and provides all operational and personncl management. All remaining staff mcmbers are employed at the refuge to help and to support and to offer advice and infonnation to maltreated women and their children either staying at or who contact thc Tefuge. Objectives and activities The key objectives and activities of the charitable company are to relieve the distress and suffering by: _ (i) Providing support for those women who have been victims or are likely to be victims of violence, including those who have suffered or are likely to suffer physical, emotional, sexual, financial harni or abuse; Providing support for those men who have been victims or are likely to be victims of violence, including those who have suffered or are likely to suffer physical, emotional, sexual, financial harni or abuse. (iii) Providing support for those children who have been victims or who are likely to be victims of violence, including those who have suffered or are likely to suffer physical, emotional, sexual harni or abuse" (iv) Providing hostel accommodation only to such women and their children and by any other such means as shall further the objects of the charitable cornpany. Assisting and encouraging such women and their children to identify their future needs, aspirations and intentions and to provide support" and (vi) The Libety Centre will work with those people identified above including vulnerable families, empowering the lives of women, men and children to build confidence, self-esteem to improve and change their livcs. (li) (v) Public benefit The Trustees have considered the Charity Commission guidance rcgarding public benefit and are content that the charitable company has met the requirements as a result of the objcctives and activities describcd above. Volunteers West Lancashire Women's Refuge Limited depends considcrably on volunteers in helping the charitable company meet its objectives and to caTry Out its activities. Volunteers are supported by staff, with training, meetings and discussions held locally. Our thanks as always are given to all our volunteers who so freely give their time to enhance the work of West Lancashire Women's Refuge Limited. Registered company number." _ 04824324 (Engla77d and Wales) Registered charity number." _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Achievements and performance Foreword This year presented a range of interesting and success1 challenges for The Libety Centre. This report looks at our services, our organisation and reflects on our targets for the year and outlines opportunities for 2024 - 2025. The Board have continued with support to projects, in addition to those with aeed fLmding sources. We would like to thank all our ftmders, for recognising the importance of the services we provide, enabling us to continue delivering high quality services, benefitting service users, their families and the wider community. Services Successfulprovision We are committed to offering a wide range of services and support to adults, children and young people affected by domestic abuse. Our services continued to be well used throughout the year: _ Safe Accon]modation - Refuge and Eleanor House (Move on house). Outreach and Community Services for adults, children and young people. Inforniation Centre. Counselling. Group work. 24 - hour Helpline. and Healthy Relationships Project. Changes We receivd funding from Lancashire County Council for our Safe Accommodation and Outreach Services and became part of Domestic Abuse Support Services Lancashire (DASSL) in December 2024. This is a countywide domestic abuse support service in partnership with other specialist organisations including Safenet, KEY, Fylde Coast Women's Aid, HARV, Be Free and Emily Davison Centre. With the expansion of our Outreach and Community provision we are reviewing our premises and locations to ensure our services are accessible and reflective of the needs of the community. A search for premises to accommodate staff was started. We have improved our IT and communications system to become more efficient and for inforn]ation to be easily accessible for staff and volunteers. Legacy All continuing projects are being assessed with future funding strategies being researched. Organisation The Board The Board continued to meet using both traditional and Teams meetings. Recruitment initiatives are Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Achievements and performance (continued) continuing to further strengthen the Board. Our Objectives 2024 - 2025 As a Board we set the following challcngcs for the year: _ Obtaining quality assurance accreditation for our services We are continuing to work towards accreditation and havc madc SIlficant progrcss. Creating better links between our services We have a clear organisational structure in place and services are working well togeth¢r. Staff have attended regular meetings and developmcnt days to celebrate the positive work and support they provide. Researching the need andpotential of a children's service Our new DASSL funding and contract has secured staff within Safe Accommodation who can provide support for children and young people. The funding has also provided a much-needed Children and Young People's Outreach Work to support children and young people in the community. We have identified and completed funding applications to enhance our support offer and are awaiting the outcome. Review our management and systems to ensure that they are robust We have restructured our management team and are looking at further ways to strengthen as we continue to grow our services. Working from a common base will assist in achieving this objective. Ensure that our systems meet legal requirements We are committed to ensuring that systems are reviewed and are meeting legal requirements. Build o 'one team, culture that is collaborative andflexible Staff are working well together and providing support across services where needed. Training and development have been strengthened providing opportunities for new and existing staff to further enhance their knowledge and skills. Comments Feedback from service users accessing 0Up work has been positive. Conclusion From a succ¢ssful year, we retain a firni belief in the value of our services, a dctcrmination to rcspond to the support of our funders and servic¢ users, continuing to maintain stringent financial and quality oversight with an ongoing programme to devclop new opportunity to increase our services. Investment power5 Under the Memorandum and Articles of Association. the charitable company has the power to make any investment, using the unrestiicted general fLmds, which the TnteeS see fit. Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Financial revieiv The principal funding sources for the charitable company are currently by way of grant and contract income from The Big Lottery, Domestic Abuse Support Services Lancashire (DASSL), Lancashire County Council and the Departtnent for Levelling Up, Housing and Communities, Safenet Domestic Abuse Services and West Lancashire Borough Council and the UK Shared Prosperity Fund. Housing Benefit was also receiv from West Lancashirc Borough Council to cover the costs of the people staying at the rege. The Trustees would like to express their thanks to these bodies for their support during the financial year and also for their continuing support. However, as a result of increasing constraints on local authority expenditure the Trustees rcalise that for the charitable company to continue in operation it cannot be solely dependent on funding from thc local authorities, and that the charitable company has to seek funding froTn a much broader 0Up of agencies. The expenditure in the year supported the key charitable objectives by enabling the refuge to provide safe and comfortable crisis accornmodation to women and their chil(Iren and the support and resource they need to make independent decisions about their future. The results for the year are shown in the Statement of Financial Activities on page I l. The charitable company, s Balance Sheet as detailed on pages 12 and 13 shows a satisfactory position with net assets amounting to £389,470. This consists of restricted funds of £54,718 relating to specific projects, des1}ated funds of £125,655 for specific future purposes as set aside by the Trustees out of unrestricted general funds and unrestricted general funds of £209,097 for the day-to-day general nllming of the charitable company. Reserves policy The Trustees consider it prudent to attempt to maintain, as a minimum, unrestricted general funds (that is those fimds not tied up as d¢S1]ated and restricted funds) at a l¢veI that equates to approximately twelve months cxpenditure. At this lev¢1 the Trustees feel that they would be ablc to continu¢ the current activities of the charitable company in thc cvent of a significant drop in funding, and that this would provide them with sufficient funds to cover manag¢ment and administration costs to respond to emergency applications for grants. At presenL unrestricted general funds, which amount to £209,097 as at 31 March 2025, do not reach this targct Icvcl. It is the Trustccs policy, therefore, to build up funds to twelve months by means of annual suryluses and, also, by adopting and maintaining a vigorous fundraisin& publicity and marketing campaign to promote the objectives and activities of the charitable company. The Trustees consider that the ongoing upkeep and refurbishment of both the exterior and interior of the three properties used by the charitable company to provide accommodation is of major importance. In view of this the Trustees feel that it is prudent to create and maintain a designated fund to cover these Re'stered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 March 2025 Reserves policy (continued) ongoing costs" the Trustees consider that £20,000 would be sufficient and that this fund should be maintained at this level at the end of each year. The Tnjstees have also deS1]ated £105,655. this fund identifies those funds that are not free funds as they represent the net book value of tangible fixed assets funded from general funds. These policies are to be reviewed annually. Future developments Opportunitiesfor 2025- 2026 We are continuing with our Strategic Plan and will focus on the following goals. These are: _ Obtaining quality assurance accreditation for our services. Enhancing quality opportunities for people to volunteer with us" Investing in the training and development of our staff; Promoting our online presence and use of social media platfornis. Strengthening our marketing and communication strategy. Recruiting and supporting new Trustees with relevant experience. and Reviewing ways of strengthening our business model. Statement of Trustees Responsibilities The Trustees, who are also the Directors of West Lancashire Women's Refuge Limited for the purposes of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the United Kingdorn and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). Company and charity law requires the Trustees to prepare financial statements for each financial year which give a trne and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to: _ Select suitable accounting policies and then apply them consistently" Observe the methods and principles in the Charities SORP. Make judgements and estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. and Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. Restered company number.. _ 04824324 (England and Fvales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Trustees Report for the year ended 31 Marcb 2025 Statement of Trustees Responsibilities (continued) The Trustees are responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees 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. Independent Examiner Mr C Sawyer FCCA of Sawyer Quine & Co, Chartered Certified Accountants, has offered himself for re- appointment as Independent Examiner to the charitable company. This report has been prepared in accordance with the special pmvisions of Part 15 of the Cornpanies Act 2006 relating to small companies. ON BEHALF OF THE BOARD: . Mrs E Crossley Chair erson Date: _ 17 March 2026 Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Independent Examiners Report to the Trustees of West Lancashire Women's Refuge Limited I report to the charity Trustees on my examination of the financial statements of the charitable cornpany for the year ended 31 March 2025, which are set out on pages I I to 27. Responsibilities and basis of report As the charity's Trustees of the charitable company (and also its Directors for the purposes of company law) you arc responsible for the prcparation of the financial statements in accordance with thc requirements of thc Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the charitable company are not required to be audited under Part l 6 of the 2006 Act and are eligible for independent examination, I report in respect of my cxamination of your charity's accounts as carri¢d out under section 145 of the Charities Act 2011 ('the 2011 Act,). In canying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. Independent Examiner's Report Since the chatitable company's income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 201 l Act. I confimi that l am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants which is one of the listed bodies. I have completed my examination, I confirni that no matters have come to my attention in connection with the examination giving me cause to believe: _ (l ) Accounting records were not kept in respect of the company as required by section 386 of the 2006 (2) The accounts do not accord with the accounting records. or (3) The accounts do not comply with the accounting requirements of section 3 96 of the 2006 Act other than any requireLnent that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. or (4) The accounts have not b¢en prepared in accordance with the methods and principles of the StateTncnt of Recommended Practice for accounting and reporting by charitics (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I havc no concerns and have comc across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Mr C Sawyer FCCA Sawyer Quine & Co Chartered Certified Accountants 202 Merlin Park Ringtail Road Burscough Ornlskirk Lancashire L40 8JY Fccq Date: _ 17 March 2026 Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 10
WEST LANCASHIRE WOIVIEN'S REFUGE LIMITED Statement of Financial Activities (including Income and Expenditure Account) for the year ended 31 March 2025 Total funds 2025 Total funds 2024 Restricted funds restricted funds Income and expenditure Note Income Donations Incorne from charitable activities: _ Grants and contracts for the provision of hostel accommodation, care, advice and inforniation Residents fees for hostel accommodation and care Income from investments: _ - Interest receivable on bank deposits 21,061 21,061 22,004 390,421 390,421 295,206 212,137 212,137 266,248 Total income 390 421 236 956 627 377 587 120 Expenditure Expenditure on charitable activities 355 090 195 141 550231 619499 Total expenditure 355 090 195 141 550 231 619 499 Net incomingJ(outgoing) resources before transfers 35J31 41,815 77,146 (32,379) Gross transfers between funds 606 606 Net incomingJ(outgoing) resources, net incomel(expenditure) and net movement in funds for the year 35,937 41,209 77,146 (32 J79) Reconciliation of funds Total funds at l A11 2024 16 293 543 312324 344 703 Total funds at 31 March 2025 16 38 The Statement of Financial Activities contains all gains and losses reCOlsed in the year. All incoming resources and resources expended derive from continuing activities. The accompanying accounting policies and notes form an integral part of these financial statements. Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 11 1101025
WEST LANCASHIRE WOMEN'S REFUGE LIIfvIITED Balance Sheet as at 31 March 2025 Note 2025 2024 Fixed assets Tangible assets 10 105,655 105,655 Current assets Debtors Cash at bank and in hand 11 36,055 319 803 355 858 20,639 253 357 273 996 Creditors: _ amounts falling due within one year 12 Net current assets 283 815 206 669 Net assets 17 Funds Restricted funds Unrestricted funds Designated fLmds General funds 16 54,718 18,781 16 16 125,655 209 097 125,655 167 888 334 752 293 543 Total funds 15, 16 12 For the year in question, the charitable company was entitled to exemption from an audit under section 477 of the Companies Act 2006. The members have not r¢quired the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Act. Th¢ Trustees/Directors acknowledge their rcsponsibilities for complying with the qUIreMents of the Companies Act 2006 with respect to accounting records and the preparation of the accounts. Registered company number.. _ 04824324 (England and Fyales) Registered charTty number." _ 1101025 12
WEST LANCASHIRE WOlVtEN'S REFUGE LIMITED Balance Sheet as at 31 March 2025 Approved by the Board of Directors on 17 March 2026 and signed on their behalf. OIY BEHALF OF THE BOARD: _ MrRFHMinto Treasurer Registered company number.. _ 04824324 (England and Wales) Registered charity number." _ 1101025 13
WEST LANCASHIRE WOMEN'S REFUGE LIIWTED Cash Flow Statement for the year ended 31 March 2025 Note 2025 2024 Cash flows from operating activities Operating profit/(loss) for the financial year 15 77,146 (32,379) Adjustments for: _ Interest received (Increase) in trade and other receivables Increase/(Decrease) in trade and other payables (3,758) (15,416) (3,662) (5,050) 11 12 Net cash from operating activities Cash flows from investing activities Interest received Net Cash from investing activities Net illcreasd(decrease) in cash and cash equivalents 66,446 {63,206) Cash and cash equivalents at the beginning of the year 253 357 316 563 Cash and cash equivalents at the end of the year Analysis of changes ill net debt At l April 2024 Cashflow At 31 March 2025 Cash at bank and in hand 44 Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 14
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 Statutory Information West Lancashire Women's Refuge Limited is a charitable company limited by guarantee, registered in England and Wales. The charitable company's registered number and Tegistered office address can be found on page I, legal and administrative infonnation. The presentation currency of the financial statements is the Pound Sterling (£). Accounting policies Basis of preparation of accounts The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note to these financial statements. The financial statements have been prepared in accordance with the Statement of Recommended Practice Accounting and Reporting by Charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Effective l January 2015) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011, the Companies Act 2006 and applicable accounting standards. The principal accounting policies adopted in the preparation of the financial statements are set out below. The charity constitutes a public benefit entity as defined by FRS 102. The Trustees consider that there are no material uncertainties about the charitable cornpany's ability to continue as a going concern. Income recognition All incoming resources are included in the Statement of Financial Activities when the charitable company is 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 received by way of donations and is included in full in the Statement of Financial Activities when receivable" Grants, including grants for the purchase of fixed assets, are recognised in full in the Statement of Financial Activities in the year in which they are receivable. Income from residents service charges is credited to the Statement of Financial Activities in the year in which they are receivable" Deferred income represents grants and fimding received for future periods and is released to incoming resources in the period for which it has been received. and Investment income, comprising of interest on bank deposits, is accounted for on a receivable basis. Registered company number.. _ 04824324 (England and Wales) Registered charlty number.. _ 1101025 15
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 Accounting policies (continued) Expenditure recognition Expenditure is recOlSed on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is Teported as part of the expenditure to which it Telates. All costs are allocated between the expenditUT¢ categorics of thc Statem¢nt of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly" oth¢rs are apportioned on an appropriate basis. These estimates are based on staff time. Operating leases Rentals payable under operating leases are charged to the Statement of Financial Activities as incurred over the terni of the lease. Tangible fixed assets and depreciation Apart from land and buildings, all fixed assets for use by the charitable company are fijlly written off to resources expended in the year of purchase. Land and buildings are capitalised at cosL including any incidental expenses of acquisition. It is the charitable company's policy to ensure that its land and buildings are maintained to a high standard by an ongoing maintenance programme, ensuring that estimated residual value exceeds net book amounts. As a consequence any element of depreciation would, in the opinion of the Trustees, be immaterial. No provision for depreciation of land and buildings has therefore been included in the accounts. Fund accounting Funds held by the chatitable cornpany are either: _ Restricted funds - these are funds that can only be used for particular restricted puw)scs within the objects of the charitable company. Restrictions arise when specified by the donor or when fLmds arc raised for particular restTiCtcd purposes: Designated funds - these are fimds set aside by the Trnstecs out of unrcstricted general funds for specific future pun)oses or projects; and Unrestricted general funds - thes¢ arc funds which can be used in accordance with thc charitable objects at the discretion of the Ttc¢S. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Regzstered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 16
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 Accounting policies (continued) Pension costs The charitable company operates a dcfincd contribution pension scheme. Contributions payable for the year are charged in the Statement of Financial Activities. Income from donations Total funds 2025 Total funds 2024 Restricted restricted funds funds Donations - Individuals and organisations 21 Income from charitable activities Total fullds 2025 Total funds 2024 Restricted restricted funds funds Grants and contracts for the provision of hostel acconunodation, care, advice and information: _ The Big Lottery Domestic Abuse Support Services Lancashire John Moores Foundation Lancashire County Council Lloyds Bank Foundation Safenet Domestic Abuse Services Wcst Lancashire Borough Council 155,778 24,601 155,778 24,601 150,014 6,667 112,413 25,000 34,758 110,266 110,266 125,074 125,074 442,319 442,319 333,210 Less: D¢ferred income 39 Restered company number.. _ 04824324 (England and Wales) Restered charity number.. _ 1101025 17
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 Income from charitable activities (continued) Total funds 2025 Total funds 2024 Restricted restricted funds funds Residents fees for hostel accommodation and care: _ Housing Benefit Residents service charges Supporting P¢oplc contract income 201,689 10,448 201,689 10,448 168,159 7.901 Expenditure on charitable activities Total funds 2025 Total funds 2024 Restricted restricted funds funds Provision of hostel accommodation, care, advice and information: _ Staff salaries and costs Staff travel expenses Rent Rates (including water) Heat and light Insurance Television costs Telephones and internet costs Printing, postage and stationery Advertising Computer and office equipment Client and children, s activities and welfare Sundry expenses Repairs, renewals and refurbishment Cleaning and waste disposal costs Training and seminars Counselling costs Cours¢ delivery and raising awareness H¢alth and safcty costs Subscriptions and donations 287,109 1,291 13,285 74,744 819 32,552 7,319 24,343 5,295 342 5,696 437 361,853 2,110 45,837 7,319 24,343 6,195 342 8,113 2,971 1,253 23,885 2,452 1,060 5,404 2,432 3,699 7,615 398,904 1,878 37,593 6,834 40,145 6,161 53 6,850 5,130 359 28,432 19,096 2,325 13,413 3,597 8,890 6,430 332 900 2,417 2,534 1,253 7,613 16,272 2,452 1,000 60 5,404 2,432 3,134 565 7,615 626 626 331742 179 345 511087 589 929 Registered company number.. _ 04824324 (England and Fvales) Registered charity number.. _ 1101025 18
WEST LANCASHIRE WOMENgS REFUGE L[lTED Notes forming part of the financial statements for the year ended 31 March 2025 Expenditure on charitable activities (continued) Total funds 2025 Total funds 2024 Restricted funds restricted funds Managing and administering the charity: _ Staff salaries and costs Staff travel expenses Accountancy fees Bookkecping fees Professional and legal fees Staff pension charges Bank charges Credit card charges 15,111 68 3,934 43 2,760 (800) 8,653 518 658 30 19,045 Iii 2,760 4,800 11,222 518 658 30 16,732 99 2,640 1,400 7,680 518 441 60 5,600 2,569 23 Total expenditure on charitable activities Net movement in funds The net movement in funds for the year is stated after charging: _ 2025 2024 Directors emoluments and other benefits etc (Note 7.0) Staff salaries and costs (Note 7.0) Accountancy fees Independcnt examination Other services Hire of land and buildings 380,898 415,636 2,760 180 45,837 2,640 720 37,593 Registered company number.. _ 04824324 (England and Wales) Registered charity number." _ 1101025 19
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 7.0 Staff costs and llumbers The staff costs during the year were as follows: _ 2025 2024 Staff salarics Social security costs Staff pensions 350,478 22,869 383,763 24,805 41 380 898 36 No employee received emoluments, as defined for taxation purposes, amounting to more than £60,000 in cithcr period. The average number of full-time equivalent employees employed by the charitable company during the year was made up as follows: _ 2025 2024 Hostel accommodation and care Advice and infonnation Management and administration 13 14 Related party transactions and Trustees, remuneration and expenses The Trustees all give freely their time and expertise and did not receive any forni of remuneration or other benefit in cash or kind, nor reimbursed expenses in either period. Taxation West Lancashire Women's Refuge Limited has charitable status, registered number 1101025, and is not subject to taxation by HM Revenue and Customs. Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 20
WEST LANCASHIRE WOMEN?S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 l 0.0 Tangible red assets Land and buiIdings Total Cost As at l Apri12024 and as at 31 March 2025 105 655 105 655 Net book value As at 31 March 2025 As at 31 March 2024 105 The charitable company had capital commitments at 31 March 2025 amounting to £Nil (2024: _ £Nil). I 1.0 Debtors 2025 2024 Other debtors Prepayments 33,579 18,019 055 20 12.0 Creditors: . amounts falling due within one year 2025 2024 Other creditors Other taxes and PAYE Accrued expenses Defed income (Note 13.0) 4,906 2,057 13,182 13,870 5,459 9,994 Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 21
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 13.0 Deferred income 2025 2024 Balance at l April 2024 Amount deferred in year Rel¢&scd to Statement of Financial Activitics 38,004 51,898 69,347 38,004 Balance at 31 March 2025 Deferred income comprises funding which the donor has specified must be used in future accounting periods. 14.0 Legal status of the charitable company The charitable company is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1 0.00. 15.0 Reserves Total funds 2025 Total funds 2024 Balance at l April 2024 Net incominty(outgoing) resources for the year 312,324 344,703 Balance at 31 March 2025 312 Registered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 22
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 16.0 Statement of funds Analysis of movements in funds - current year At l April 2024 Incoming Outgoing Transfers At 31 March 2025 Restricted funds 161 Adaption and Refuge Refyrbishmentfynd Big Lotteryfund Community Developmentfynd Healthy Relationshipsfynd Outreach Pforkerfynd Staffsalariesfvnd 13,577 5,204 (4,899) (91,104) (26,600) (21,745) (25,207) 185 535 8.678 30,541 116,441 26,600 33,141 24.601 189 638 11,396 606 Total restricted funds 390 421 355 090 606 Designated funds Fixed Assetsfynd Refyrbishmentfynd General funds 105,655 20,000 167 888 105,655 20,000 209 097 236 956 195 141 606 Total unrestricted funds 293 543 236 956 195 141 606 334 752 Total funds Registered company number.. _ 04824324 (England and Fvales) Registered charity number.. _ 1101025 23
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 16.0 Statement of funds (continued) Analysis of movements in funds - previous year At l April 2023 Incoming Outgoing Transfers At 31 March 2024 Restricted funds 161 Adaption andRefyge Refyrbishmentfynd Big Lolteryfynd Client Welfare and Supportfynd Healthy Relationshipsfynd Outreach Fforkerfynd Staffsalariesfynd 26.190 (12,613) (107,042) (368) (5,812) (28,710) 13,577 5,204 112,246 368 5,812 28,710 112045 Total restricted funds 259 181 Designated funds Fixed Assetsfvnd Information Centrefynd Refyrbishmentfynd General funds 105,655 105,655 (21,840) 21,840 20,000 192 858 20,000 327 939 167 888 331069 Total unrestricted funds 318 513 327 939 352 909 Total funds 161 Adaptson and Refuge Refurbishment fund - This represents funding received from The Albert Hunt Trust, The Clothworkers, Lancashire County Council, Lidl Community Fund, Ministy of Housing, Communities and Local Government, The MOlsonS Foundation and Nationwide Charities Trust. Funding has been used to allow work on refurbishing the property own¢d by the charitable company and to convert this into a 'halfway house,, therefore allowing the charitable company to offcr more SUPPOrtcd accommodation to families staying at the refuge. In addition, funding has been uscd to refurbish the properties used by the charitable company to pmvide safe and secure refuge for women and their children seeking refuge and support. The balance on the fiuid will be used to fund filture reftbIshrnent works. Big Lottery fund - This represents fL]nding received from the Big Lottery to fund the 'West Lancashire Domestic Abuse Service," funding has been used to fund staff salaries and associated costs together with related running costs. The balance on the fund will be used to fund the future costs of the project. Registered company number.. _ 04824324 (Englapid and Wales) Registered charity number.. _ 24 JJ01025
WEST LANCASHIRE WOMEN'S REFUGE LIfvrtTED Notes forming part of the financial statements for the year ended 31 March 2025 16.0 Statement of funds (continued) Community Developmentfund - This represents funding received from West Lancashire Borough Council and thc UK Shared Prosperity Fund. funding has been us¢d to fLmd rent costs, together with related rluIng costs and client counselling sessions. Healthy Relationships fund - This represents fimding received from Lancashire County Council. funding has been used to fund staff salaries and associated costs together with related nmning costs. Working with local schools this has added to the provision of services to childrcn and young people whilst raising awarcncss of the many aspccts of domestic abuse. The balanc¢ on the fi]nd will be uscd to ftmd thc future costs of the project. Outreach Workerfund - This represents funding received from Domestic Abuse Support Services Lancashire. funding has been used to fund staff salari¢s and associated costs together with related running costs and to provide specialist services to adults and children who have been victims of domestic abuse in the community. The deficit on the fi]nd has been transferred to unrestricted general fLmds at the year end. Staff Salaries fund - This represents fvnding received from Lancashire County Council and the Department for Levelling Up, Housing and Communities and Safenet Domestic Abuse Services. funding has been used to fund staff salaries and associated costs. The balance on the fund will be used to fund the future costs of the project. Fired assetsfund - This fund identifies those funds that are not free funds as they rwesent the net book value of tangible fixed assets funded from general funds. Refurbishment fund - The Trustees consider that the ongoing and long-terni upkeep and refurbishment of both the exterior and interior of the three properties used by the charitable company to provide accommodation is of major importance. In view of this the Trustees feel that it is prudent to create a designatcd fimd to cover these ongoing costs. the Trustees consider that £20,000 would be sufficient. Generalfunds - These represent the free funds of th¢ charitable company and are not designated for any particular purpose. Registered company number.. _ 04824324 (England and Fvales) Registered charity number.. _ 1101025 25
WEST LANCASHIRE WOMEN'S REFUGE LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 17.0 Analysis of net asset5 between fllnds Current year Restricted Designated funds funds General funds Total funds Fund balances at 31 March 2025 are represented by: _ Fix¢d assets Current assets Creditors 105,655 20,000 105,655 355,858 110,000 225.858 Total net assets 09 Previous year Restricted Designated funds funds General funds Totr41 funds Fund balances at 31 March 2024 are represented by: . Fixed assets Current assets Creditors 105,655 20,000 105,655 273,996 61,415 192.581 Total net assets 25 16 18.0 Guarantees and other fmancial commitments Th¢ arnounts payable in the next year in rcspect of operating leases arc shown below, analyscd according to the expiry date of the leases". - 2025 2024 Land and buildings Land and buildings Other Other Expiring: _ Withi'n one year Restered company number.. _ 04824324 (England and Wales) Registered charity number.. _ 1101025 26
WEST LANCASHIRE WOMEN'S REFUC.E LIMITED Notes forming part of the financial statements for the year ended 31 March 2025 19.0 PensAon commitments The charitable company operates a defined contribution pension scheme for the members of staff. The assets of the scheme are held separately from those of the charitable company, being invest with insurance companies. Pension costs charg¢d in the Statement of Financial Activities represent the contributions payable by the chaTitabl¢ company in the year. At the balancc she¢t date unpaid contributions of £1,453 (2024: _ £2,335) were due to the fund. These are included in other creditors. 20.0 UItimate controlling party The charitable company was controlled throughout the year by the Directors and Trustees holding office. Registered company nt4mber.' _ 04824324 (England and Fvales) Registered charity number." _ 1101025 27