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)
Re￿stered 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 si￿1 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.
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
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 tI￿OUghoUt 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 success￿1 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 a￿eed 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 SI￿lficant 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 Tn￿teeS 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 re￿ge.
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.
Re￿stered 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 A￿11 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 reCO￿lsed 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 recO￿lSed 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 T￿￿tc¢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
Re￿stered company number.. _
04824324 (England and Wales)
Re￿stered 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[l￿TED
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 r￿ed 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
Def￿ed 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 MO￿lsonS 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 reft￿bIshrnent 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 rlu￿Ing 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
Re￿stered 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