Wirral Women & Children's Aid Unaudited Financial Statements 31 March 2024 Registered Charity Number . 1106399 Company Number . 05250366 HAILWOOD & CO CHARTERED ACCOUNTANTS
Wirral Women & Children's Aid Unaudited Financial Statements for the year ended 31 March 2024 CONTENTS Page Organisation information Chair of trustees, report 2to3 Trustees, report 4toll Statement of trustees, responsibilities 12 Independent examiner's report 13 Summary income and expenditure account 14 Statement of financial activities 15 Balance sheet 16 Notes to the financial statements 17to25
Wirral Women & Children's Aid Unaudited Financial Statements for the year ended 31 March 2024 Charity registration number 1106399 Company number 05250366 TRUSTEES/DIREcfoRS Chair M Marshall Treasurer D Bennett Directors M Marshall D Bennett A Beech V Beech C Ross K Rigby A Birchall L Parry Resigned 02/05/2024 PATRONS Dr Katy Kidd Dame Lorna Muirhead DCVO DBE Stephen R Ross Samantha Hillas KC CORRESPONDENCE ADDRESS POBox14 Birkenhead CH416PX REGISTERED OFFICE 392-394 Hoylake Road Moreton Wirral CH46 6DF AUDITORS Hailwood & Co. Chartered Accountants 392-394 Hoylake Road Moreton Wirral CH46 6DF
Wirral Women & Children's Aid Chair of Trustees, Report for the year ending 31 March 2024 Attitudes which enable and excuse domestic abuse are still worryingly prevalent in the UK as highlighted in Women's Aid's 'Come together Campaign,. Violence against Women and Girls IVAWG) remains endemic in our society. Women's Aid's recent publication 'lnfluencers and Attitudes: How will the next generation understand Domestic AbuseP' discovered that 610A of children and young people said they were unsure, or did not know, where to go for support, if affected by domestic abuse. Tragically, the work of WWACA remains critical. This year we have expanded our service to include six dispersed housing units which are ably supported by members of our team. Durin8 the last twelve months, our service has accommodated thirty four women and forty five children in the Refuge. In addition, the emergency bed space was occupied for 274 nights, supporting a further twenty four women and fourteen children. This takes our occupancy rate to 99%. The team has answered two hundred and seventeen telephone calls from women and professionals seeking refuge space. A further two hundred and seventy five calls were from individuals requesting advice and guidance. The staff have also supported one hundred and forty ex residents who called on our helpline. Sadly, we were unable to accommodate one hundred and forty one women for whom we received referrals. However, we were able to redirect requests to other forms of support. One of our longest serving patrons, The Right Honourable The Lord Field of Birkenhead, sadly died this year. Frank was a staunch and vocal supporter of our work; his influence and character are greatly missed by individuals and our wider community. Achievements and Performance As ever, our achievements have been many and varied during the last twelve months. They include: Continued outreach work with children and young people in schools. Continuous supervision for all staff from TISUK (Trauma Informed Services UK.) Enrichment activities for all families, from swimming to places of cultural interest. Establishing and managing dispersed housing units.
Wirral Women & Children's Aid Chair of Trustees. Report for the year ending 31 March 2024 Achievements and Performance (continued) Working with the local authority on a two year pilot project to offer dispersed accommodation. Continuing to be a link in the community via our charity shop which also raises a consistently positive revenue. With the help of our landlord, Wirral Methodist Housing Association, we continue to enhance and maintain the best possible environment for our families. Future Plans Our detailed Business Plan and subsequent action plan, give more details of our priorities which include: Evaluating the Pilot Project for dispersed housing. Continuing our focus on preventative work with children and young people. Continuing to explore sources of funding. Continuing to develop and induct our staff, trustees and volunteers. In conclusion, I would like to thank everyone who has supported the work of WWACA. We have received an incredible £34K from individuals, churches, community groups, businesses and trusts over the year. The commitment of so many people, means that hundreds of adults and children are able to start new lives without violence. Meg Marshall Chair of Trustees
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Introductlon Since 1981, we have provided a place of safety for women and children fleeing domestic abuse. We are an independent Wirral based charity with close partnership links with our local communities to provide a comprehensive, trusted pathway of support to local families. Alms and objectives for the public benefit The Board of Trustees confirms that it has referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewin8 the organisation's aims and objectives, and in formulating future plans. Our Mission and Vision It is our mission to provide a sUPPOrtive family environment so thatthose who are overcomingthetrauma of domestic abuse and seeking a place of safety, do not have to face the hardest of times alone. By doing this, we are helping to empower women and children so that they can start a new life of independence, free from harm and fear. We do this by providing high quality accommodation and intensive support to women aged 16 and over and their children who are homeless or at risk of homelessness, to enable them to reach their potential and improve the health and wellbeing of women, children and staff, including the addressing of complex needs such as mental health and substance misuse issues, We will work to engage and educate the wider community to challenge perceptions around domestic abuse. We will continue to be an innovative refuge, to provide a safe, therapeutic and trauma informed place for women and children, within which theywill be supported and educated to enable them to break the cycles around domestic abuse. We provide a supportive environment for staff who are valued, respected and protected. Our values: P and the 3 R's Protect Relate Regulate Reflect Our values help us to respond in tough situations. We need values to forge lasting relationships with those around us, including residents, staff and stakeholders. Values are important because they act as a set of guidelines for the events we encounter in life.
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Aims and objectlves for the publlc benefit (contlnued) Since we began in 1981, we have accommodated 3,606 women and 6,307 children and young people, all of whom have endured domestic abuse. Whilst our priority 15 to 5UPPOrt women and children affected by domestic abuse living on the Wirral, we also have some flexibility to support women from other areas who have to flee due to high-risk circumstances. Whilst the Refuge continues to be a female only accommodation space, due to the funding under the Domestic Abuse Act, we are now able to SUPPOrt anyone fleeing domestic abuse through outreach and our dispersed properties. We value inclusivity and welcome people from all groups in society including those with disabilities and complex needs, We provide interpreters, adaptations and any other specialist support required to meet their needs. Details of the charityi its Trustees and Advisers The registered name of the Charity is Wirral Women and Children's Aid, charity number 1106399, company number 525036. All Trustees who served during the year are listed on page I, along with details of the registered office and the charity's professional advisers Constitution and Organisation The Charity was established in 1981 as The Women'5 Refuge and later changed its name to Wirral Women and Children's Aid to reflect the work done with children and young people who are affected by domestic abuse. The company wa5 registered with the Charity Commission on 21 October 2004 and is a company limited by guarantee, governed by its memorandum and articles of association, incorporated on 5 October 2004. The Management Committee meet at least six times per year with other sub committees set up to consider and report back to the Management Committee as required. Day to day operational decisions are delegated to the Head of Service. The Management Committee appoints all new trustees, based on selection criteria which ensure that collectively it maintains a broad range of relevant skills and experience. Nominations are sought from interested organisations and individuals. An application pack is available on request from the Business Manager.
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Rlsk management The Management Committee has overall responsibility for the system of internal control for the charity. However, such a system can provide only reasonable, but not absolute, assurance against errors and fraud. The charity operates a comprehensive budgeting process which is approved by the Management Committee. Reports of actual financial receipts against budget are made to the Management Committee at the end of each quarter, including linking financial performance with resource and activity level5. The charity has risk management policies and procedures throughout, in which risks arising from the existing operations and strategic developments are identified and evaluated. All major risks to which the charity is exposed have been reviewed and the systems implemented to mitigate these risks are continually being developed or enhanced. Financial Revlew Results Total incoming resources were £698,689 whilst total resources expended were £661,760 resulting in a net surplus for the year of £36,929. Total funds at 31 March 2024 were £340,951 of which £100,939 are restricted funds, £69,900 represents fixed assets and the balance is the charity's general fund of £170,112. Princi al olicies The Management Committee expect to maintain a position whereby the combination of fund-raising, fees charged for accommodation and grants received are at least equal to operational expenses. Reserves olic The reserves policy has been developed following the guidance published by the Charity Commission for England and Wales and applies to the free reserves, excluding restricted and designated funds. Details of the various funds are given in notes 9 and 11 to the accounts. Reserves are held for three distinct reasons: working capital reserve sufficient to avoid financial difficulties in the event that income is significantly reduced in the short term; cessation reserve to enable costs in winding up situation to be covered i.e. redundancy costs; and opportunity reserve for new initiatives. Our policy is for working capital reserves to be maintained at between 3 and 6 months of operating expenditure (between £IIO,000 and £220,000), costs of cessation are estimated at £46,800 and we currently have no opportunity reserve. The actual free reserves at 31 March 2024 (being unrestricted funds not invested in fixed assets and excluding the designated Hardship Fund) were £149,915 which is just below our target figure for working capital and cessation reserves.
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Financial Review (continued) Fundin Supporting People provide a grant which, together with the rental income from Housing Benefits, comprises the core funding of the Refuge. It is based on the maximum capacity of 12 women and up to 28 children being accommodated at any one time. This combined income funds the basic staff costs and day to day running costs. There are staff on site 24/7. The children's costs are not covered by the Supporting People grant or Housin8 benefits so we are dependent on charitable fundraising, donations and applications for specific grants. A significant proportion of our donations income is used for our Family Link work. Fun activities are organised such as swimming and messy play which provide excellent opportunities for attachment game5 and confidence building for mothers. Trips out provide memorable experiences that families cherish for a long time. Donations income has also enabled us to arrange professional counselling sessions for some residents and has been used to top-up the Hardship Fund which is used to support residents when they do not have access to benefits or are working and which results in a shortfall in their rent. We have sourced some grants from independent organisations which help with the costs of the work in schools undertaken by our Family Link workers. We continue to work in partnership with the Local Authority and Wirral Methodist Housing Association {WMHA) developin8 a service which offers dispersed accommodation for people fleeing domestic abuse under the Domestic Abuse Act 2021 and specialist floating support for those placed in temporary accommodation. This is a two year pilot project and we have reviewed the outcomes to date with the funders and are discussing how this seniice can be continued in the future. Achlevements and Performance 2023-2024 Numbers su orted During 2023-2024 we supported and accommodated 34 women and 45 children within the Refuge with an occupancy rate of 990A. In addition, we utilised our emergency bedspace for 274 nights, accommodating a further 24 women and 14 children in the Refuge to ensure their immediate safety. We were subsequently able to move 6 of these families into a room in the Refuge and 3 families into our dispersed accommodation. In total we provided 6,051 accommodation nights during the year across the Refuge, emergency bed spaces and dispersed properties. The majority of the familie5 were from the Wirral but 12 were from out of area and one from outside the UK. We were unable to accommodate 141 women for whom we received referrals, mostly due to lack of space in either the Refuge (including our emergency bedspace) or the dispersed properties at the time of referral. However, we have strong links with partner agencies and other refuges across the country and were able to assist in finding alternative safe accommodation.
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Achievements and Performance 2023-20241contlnued) During the year, our specialist floating support dealt with 75 cases who had been placed in bed and breakfast accommodation by the local authority due to a lack of alternative suitable accommodation locally. The dispersed accommodation allows us to potentially accommodate men fleeing abuse as well as those women and children for whom the Refuge is not an appropriate sanctuary. It also allows us to manage risk effectively, moving a lower risk person into the dispersed accommodation and freein8 UP space in the Refuge for a woman at higher risk. There were 305 individuals who received support from our service in 2023-24. These covered 294 women and children, 6 men and 5 from the LGBTQl+ community. Within this data, 190 of the cases had specialist characteristics which include drug and alcohol needs, mental health, physical disabilities, offending history and BAME. These additional complexities are managed by the staff team using our trauma- informed practices, addressing the unique needs of individuals with tailored approaches. During the year, we had two women in the Refuge, one with a child, who did not have recourse to public funds when they arrived. We were able to support these women, with the help of interpreters where necessary, to successfully apply for MDVAC/domestic violence concessions whilst their immigration application was applied for. They now have successfully moved on from Refuge accommodation to live independently. 24-hour Domestic Abuse Hel line Our Domestic Abuse Helpline, which is answered 24 hours a day, took over 2,250 calls in the year, Calls included 217 calls from women or professionals searching for refuge space and 275 requesting advice or guidance or just a chat and 140 from ex-residents whom we continue to support. Trauma informed a roach We have continued to develop our trauma informed practice with ongoing supervision from TISKUK, which is enhancingthe support provided to families, helping usto meettheir individual needs and prevent re-traumatisation. The supervision also supports our staff in managing the vicarious trauma associated with their daily working environment. Staff have completed "Systemic Practice" training which aligns the trauma-informed practices adopted by the local authority with the aim of all services working cohesively to provide consistent care to mutual clients.
Wirral Women & Children's Ald Trustees, Report for the year ended 31 March 2024 Achievements and Performance 2023-2024 {continued) Other service5 rovided: Our Family Link Workers provide specialist support and coordinate a range of activities and therapies and support children experiencing domestic abuse in Refuge and via outreach. They work with the mums as well as the children to encourage consistency and help the mums understand how to respond to signs of trauma. Programmes delivered include: An attachment programme -'Mummy and Me,, Adverse Childhood Experiences or ACES, Drawing and Talking ' and therapeutic sensory play, using our purpose built sensory area in the playroom. Our Family Link Workers also deliver outreach work and this year worked with 17 children and young people in 4 different schools who have witnessed or experienced domestic abuse and who are referred by their school, social worker, family member or other professional. Connection is also maintained with previous outreach children throu8h check-in letters, accompanied by stamped addressed envelopes for responses, reassuring children that they are still thought about and have not been forgotten. Delivering Level 2 Domestic Abuse training for the local authority, covering trauma-informed working and working with children who have experienced domestic abuse. Our website www.wwaca.or facilities. explains what we do, provides contact information and shows our Slnce the year end Funding has been secured for two move-on properties lin addition to the six dispersed properties) which have been provided by WMHA and have already been occupied following decoration, furnishing and installation of CCTrf. Having eight properties provides more flexibility to manage the high-risk cases in Refuge, especially with the ongoing housing shortage, so families who need Refuge can access safe accommodation. For the first time, we have been able to accommodate men who have experienced domestic abuse, moving them out of B&B's and into our dispersed or move-on properties. We have received a further 12 months funding for the specialist floating support workers which is an extension of the pilot project so that we can continue to support individuals and families fleeing domestic abuse who are housed in either temporary accommodation or the dispersed and move-on properties. One of these staff has started her IDVA (Independent Domestic Abuse Advocate) training with Safe Lives which includes improving safety planning for families in the community.
10 Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Since the year end (continued) We will be able to continue the work with children who have experienced domestic abuse, particularly the work in schools but also in the Refuge, as the salary costs of the two Family Link workers has been funded for the next year by the local authority. We have had some success in sourcing other funding including from Natwest Circle Fund (£6,000 over 3 years) and from WAFE'5 Future Fund. Future plans The two year pilot project for the dispersed accommodation is due to complete later this year. It has been a success and has enabled us to bring new high-risk cases into Refuge whilst continuing to provide some support to those women and their families who are ready to move towards independent living in the community. We have applied for IHM Ilntensive Housing Management) funding for both the dispersed and move-on properties to enable this work to continue. We will be working with the Home Office and Immigration Services to secure settled status for families at risk. Since the year end, we have had three families who do not have right to remain status and are involved in asylum claims and have been victims of domestic abuse. These families have recourse to public funds whilst their immigration claims are ongoin8 but there is a severe lack of capacity for solicitors dealing with these cases. We are planning a refurbishment of the garden and outside play area at the Refuge. Access to safe outside space is much appreciated by our residents and has been used for barbeques and pizza nights as well as play and general relaxation. We also need to replace the Jungle Gym which is loved by the children and extremely well used and we will be launching an appeal for this on our social media. Concluslon Our service has seen a significant expansion this year due to the pilot project coming fully on stream and we now have more options than ever before to support anyone (women or men, with or without children) fleeing domestic abuse as reflected in the 6,051 nights of accommodation provided in the year within the Refuge and in dispersed properties. This will continue to increase with the addition of the move-on properties since the year end. Our Refuge continues to stand as a beacon of hope for countless women who have sought solace from the trauma of domestic violence and abuse. We are proud that our Refuge is a place of safety, warmth and understanding where the voices of survivors are not only heard but empowered to rise above adversity.
11 Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2024 Conclusion (continued) Our Staff report that the trauma-informed training and ongoing supervision has been invaluable, deepening their understanding of the complexities of trauma and enabling them to respond more empathetically and effectively to all our families. Our trauma-informed practices are now deeply embedded in the organisation's ethos, have enhanced our credibility with educational and other professionals, ensuring that we deliver support in a compassionate way. We extend our deepest gratitude to our generous donors, friends, and volunteers whose unwavering support has enabled us to continue providing vital resources to those in need. Your contributions have directly impacted lives and we thank you. Our refuge stands resolute in its mi55ion to Protect, Relate, Regulate and Reflect and to support and uplift women, to empower them with the tools to rebuild their lives. This report has been prepared in accordance with special provisions for small companies under part 15 of the Companies Act 2006. On behalf of the board 12 September 2024 Meg Marshall - Chair of Trustees
12 Wirral Women & Children's Aid STATEMENT OF TRUSTEES, RESPONSIBILITIES for the year ended 31 March 2024 The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the 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 apply them consistently; observe the methods and principles in the Charities SORP 2015 IFRS 102); 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. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable step5 for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant information of which the charitable company's examiner is unaware; the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiner is aware of that information. On behalf of the Trustees
13 Independent Examiner's Report to the members of Wirral Women & Children's Aid I report to the trustees of Wirral Women and Children's Aid on the accounts for the year ended 31 March 2024 which comprise of the Summary Income and Expenditure Account, the Statement of Financial Activities, the Balance Sheet and related notes. Respectlve responsibilities of the trustees and examlner The trustees {who are also the directors of the company for the purposes of company lawl are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company's accounts as carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examlner's statement Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in Section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records have not been kept in respect of the company as required by section 386 of the Companies Act 2006,. or the accounts do not accord with these records,. or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts live a 'true and fair view, which is not a matter considered as part of an independent examination,. or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities, I have no concerns and have come 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. Adam French B.Eng FCA Hailwood & Co. Chartered Accountants Registered Auditors 12 September 2024 Moreton, Wirral
14 Wirral Women & Children's Aid SUMMARY INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2024 Note 2024 2023 Income Interest and investment income 691,243 7,446 652,626 1,917 Total income 698,689 654,543 Expenditure Depreciation 658,154 3,606 613,969 2,466 Total expenditure 661,760 616,435 Net income for the year 10 36,929 38,108 Movements in reserves are shown in note 9. None of the charity's activities were acquired or discontinued during the above two financial periods. There are no recognised gains and losses in the year ended 31 March 2024 or the year ended 31 March 2023 other than the surplus for each year. Total income comprises £546,886 for unrestricted funds and £151,803 for restricted funds. A detailed analysis of income by source is provided in the Statement of Financial Activities. The summary income and expenditure account is derived from the statement of financial activities on page 15 which together with the notes to the accounts on pages 17 to 25, provides full information on the movement during the year on all the funds.
15 Wirral Women & Children's Aid STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 March 2024 Unrestrirted Restricted Funds Funds Note 2024 2023 Income from: Donations Other trading activities Investment income Charitable activities 34,425 44,812 7,446 460,203 34,425 44,812 7,446 612,006 52,718 40,926 1,917 558,982 151,803 Total Income 546,886 151,803 698,689 654,543 Expenditure on: Cha ritable activities Raising funds 495,265 42,478 124,017 619,282 42,478 573,018 43,417 Total expenditure 537,743 124,017 661,760 616,435 Net incoming resources before transfers 9,143 27,786 36,929 38,108 Transfers between funds Net movement in funds 9,143 27,786 36,929 38,108 Reconciliation of funds: Total funds brought forward 230,869 73,153 304,022 265,914 Total funds carried forward 240,012 100,939 340,951 304,022
16 Wirral Women & Children's Aid BALANCE SHEET As At 31 March 2024 Note 2024 2023 Fixed assets Tangible assets 69,900 63,490 Current assets Debtors Cash at bank and in hand 37,286 278,919 33,240 329,945 316,205 363,185 Liabilities: Creditors: amounts falling due within one year {45,154) (122,653) Net current assets 271,051 240,532 Net assets 11 340,951 304,022 The funds of the charity: Unrestricted income funds Restricted income funds 240,012 100,939 230,869 73,153 340,951 304,022 For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and preparation of the accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with SORP {FRS 1021. The financial statements on pages 14 to 25 were approved by the Trustees on 12 September 2024 and signed on its behalf by: M Marshall- Chair D Bennett - Treasurer Company Number: 05250366
17 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 l Accounting policies Basis of accounting The financial statements have been prepared under the historical cost accounting rules and comply with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice as it applies from l January 2015. The charity has applied Update Bulletin l as published on 2 February 2016 but does not include a cash flow statement on the grounds that it is applying FRS 102 Section IA. The charity constitutes a public benefit entity as defined by FRS 102. Company Status The charity is a company limited by guarantee. The company has no share capital. Fund accounting Restricted funds are those subject to specific restrictions imposed by donors and funders. Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. General funds comprise funds which represent accumulated surpluses and deficits in the Statement of Financial Activities, after transfers to/from the designated funds. The purposes and uses of all funds are set out in note 9 to the accounts. Income All donations, sundry income and rental income are recognised on a receivable basis. Grants are recognised in the period to which they relate, and are allocated to either the restricted fund they are intended for, or to unrestricted funds. Expenditure The cost headings comprise expenditure, including staff costs, directly attributable to the organisation's activities. Where costs cannot be directly attributed they have been allocated to activities on a basis consistent with the use of the resource5. Fixed assets and depreciation Fixed assets are stated at cost and are depreciated over their useful economic lives at the following rates: Improvements to property Furniture, fixtures and fittings Office equipment Computers Play equipment Iyo of Cost 15% of Net Book Value 15% of Net Book Value 33.33% of Net Book Value 15% of Net Book Value All significant assets are reviewed annually for impairment and provision made where considered necessary.
18 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 Unrestrirted Restricted Funds Funds 2024 2023 2 Income Donations Interest receivable Fundraising trading Grants receivable Rental income Income from other operating activities 34,425 7,446 44,812 10,000 449,545 658 34,425 7,446 44,812 161,803 449,545 658 52,718 1,917 40,926 119,552 439,274 156 151,803 546,886 151,803 698,689 654,543 3 Charitable activities Salaries and related costs Rent and rates Light and heat Insurance Sundry expenses Grant expenditure Training costs Repairs and maintenance Rent arrears written off Management fees Printing and stationery Telephone and postage Travel and car expenses Bank charges Legal and professional fees Accountancy fees Depreciation: Property improvements Depreciation: Furniture, fixtures and fittings Depreciation: Play equipment Depreciation: Office equipment Depreciation: Computer equipment 331,779 56,323 16,413 4,519 27,739 58,113 22,160 864 973 389,892 78,483 17,277 5,492 27,739 41,907 1,603 10,298 4,294 15,060 3,307 4,115 5,222 310 5,137 5,540 686 1,284 582 385,170 26,800 10,444 4,841 28,008 24,373 6,587 39,430 869 16,080 3,469 3,669 6,545 345 9,296 4,626 686 288 231 41,907 1,603 10,298 4,294 15,060 3,307 4,115 5,222 310 5,137 5,540 686 1,284 582 198 856 198 856 234 1,027 495,265 124,017 619,282 573,018
19 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 Unrestrirted Restricted Funds Funds 2024 2023 4 Raising funds Salaries and wages Rent and rates Light and heat Insurance Repairs and maintenance Printing,postage and stationery Telephone Sundry expenses 26,590 8,500 1,082 999 4,353 26,590 8,500 1,082 999 4,353 25,246 8,500 1142) 907 8,001 634 319 634 319 619 286 42,478 42,478 43,417 5 Salaries and wages 2024 No 2023 No Average number of full time equivalent employees 12 13 Staff costs for the above: Wages and salaries Employers, national insurance Employers, pension 379,121 28,908 8,453 373,411 29,311 7,694 416,482 410,416 There were no employees earning a salary in excess of £60,000 in either year. The trustees received no remuneration or expenses in either year. The company operates a defined contribution scheme for the benefit of its employees.
20 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 6 Tangible fixed assets Furniture Property improvements fixtures Office Computer & fittings equipment equipment Play equipment Total Cost or valuation l April 2023 Additions Disposals 68,552 33,339 6,932 3,708 9,180 509 7,721 2,575 122,500 10,016 31 March 2024 68,552 40,271 3,708 9,689 10,296 132,516 Depreciatlon l April 2023 Charge for year Disposals 11,408 686 31,708 1,284 2,385 198 7,096 856 6,413 582 59,010 3,606 31 March 2024 12,094 32,992 2,583 7,952 6,995 62,616 Net book amount 31 March 2024 56,458 7,279 1,125 1,737 3,301 69,900 31 March 2023 57,144 1,631 1,323 2,084 1,308 63,490 2024 2023 7 Debtors Rent and service charges receivable Sundry debtors and prepayments 11,581 25,705 17,628 15,612 37,286 33,240
21 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 2024 2023 8 Creditors due within one year PAYE and national insurance Sundry creditors and accruals 7,795 37,359 8,300 114,353 45,154 122,653 9 Funds Balance at l April Incoming Outgoing 2023 resources resources Transfers Balance at 31 March 2024 Restricted Funds P H Holt Foundation Claude Ballard Pilot Scheme- Outreach fund One Wirral TechKnow WAFE Emergency Fund 185 185 2,340 95,582 1,042 1,790 2,970 71,502 142,240 1,466 3,093 3,500 630 118,160 3,517 1,710 73,153 151,803 124,017 100,939 Unrestricted Funds Family Link Activities General Fund Charity Shop Hardship Fund Capital Fund 40,000 83,840 461,074 63,387 44,812 20,152 1,000 63,490 65,279 429,031 42,478 955 25,279 131,689) 84,194 65,721 20,197 69,900 6,410 230,869 546,886 537,743 240,012 In some cases where the charity has received restricted funding in the past, the trustees continue to fund that activity from unrestricted funds once the restricted funding has run out. This IS the case with the first unrestricted fund above.
22 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 9 Funds (continued) Restricted fund - Claude Ballard We applied for a grant of £2,970 from the Claude Ballard Southall Memorial charity for the cost of training sessions for our Family Link workers to allow them to maintain their accreditation in Trauma and Mental Health for the next three years. The grant was received in September 2023 and £630 was spent in the current year. Restricted fund - Pllot Scheme Dispersed Accommodation and Floating Support Last year we signed agreements with Wirral Borough Council as its preferred partner for the delivery of both a Domestic Abuse specialist floating support service and a Domestic Abuse dispersed accommodation scheme. The grants for the schemes total £127,479 and £155,486 respectively for a two year period. Under the dispersed accommodation scheme (which commenced on l October 2022) we now have 6 properties and there have been 12 move-ons in the year so we are well on the way to achieving the target of each property having 5 move-ons within the two year pilot scheme period. There is an unspent balance on the grant at the year end due to the delays in securing suitable properties with only the first property being occupied at the start of this year. The floating support service provided by our Outreach workers is not tied to any specific unit of accommodation. During the year there were 75 referrals of which 13 were moved from temporary accommodation into the dispersed properties. In addition, advocacy support was provided to 63 children in temporary and dispersed accommodation. Restricted fund - One Wirral TechKnow Our two year partnership agreement with One Wirral TechKnow for digital inclusion has continued this year. We received the balance of the total grant of £8,674 this year which will cover our maintenance contract until July 2024. The overhaul of our wifi configuration and purchase of equipment for use by residents was completed last year. The wifi connection in the building is now very much improved, so that connections are no longer being lost during meetings and residents can now independently access their benefits, welfare rights, housing options and support networks. In conclusion, the receipt of this grant has improved digital acce55 for all our staff and residents plus the numerous professionals who visit the Refuge, all of whom need a reliable wifi connection.
23 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 9 Funds (continued) Restricted fund -WAFE Emergency Fund Women's Aid Federation England have provided grants to help 3 individual residents with specific costs. The amount of funding available in each round is limited and different criteria apply each time so we prioritise the cases submitted. A grant of £750 was received in May 2023 and fully spent while the other grants were received in March 2024 and were not fully spent by the year end. These grants have now been spent and a further grant has been received since the year end. Family Link Activities We currently receive no statutory funding for the work we undertake with children and young people which comprises a significant part of the service we provide. However, we receive many generous donations which we are able to use to support the work with all our residents. We were able to source a grant of £10,000 from the P H Holt Foundation towards the Family Link staff costs for this year. The Family Link workers organise events inside the Refuge, such as shared cooking and meals, movie nights and gardening and trips out including to Crocky Trail, Bewilderwood, Blackpool, Chester Zoo and other activity centres. Family swim sessions remain popular along with the messy play sessions both of which provide opportunities for attachment games and confidence building for mothers. We have been able to fund professional counselling for individual residents which they would otherwise have to wait much longer for. Family Link also covers therapeutic outreach work on an individual basis with children and young people in schools who have witnessed or experienced domestic abuse. A variety of age appropriate techniques are utilised to cover areas such as understanding thoughts and emotions, having your voice heard, building healthy attachments, processing past or current traumas. Weekly sessions in the school last for between 12 to 16 weeks and support is also offered to the parents and other professionals. Contact is maintained with children and young people after the session5 have been completed if required, including attending social care meetings.
24 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 9 Funds (contlnued) Charity Shop Our shop in Upton Road, Moreton is open 5 days per week and generated a turnover of £44,812 and a surplus of £2,334 this year. The successful operation of the shop is dependent on the team of volunteers and dedication of the manager, as well as the generosity of our regular customers and donors. Hardship Fund This is a designated fund to be used at the discretion of the Management Committee. It has been used to cover the housing costs of women whose circumstances prevent them from claiming full state benefits and to provide short term financial support where required. During the year £955 of the Hardship Fund has been used in respect of 2 women, leaving a balance in the fund at the year end of £20,197. Capital Fund This is a fund, designated by the trustees, which represents the net book value of fixed assets. 10 Income and expenditure account l April 2023 Surplus for the year 304,022 36,929 31 March 2024 340,951
25 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2024 11 Analysis of net assets between funds Net current Tangible fixed assets assets Total Restricted Funds P H Holt Foundation Claude Ballard Pilot Scheme - Outreach fund One Wirral TechKnow WAFE Emergency Fund 185 2,340 95,582 1,042 1,790 185 2,340 95,582 1,042 1,790 100,939 100,939 Unrestricted Funds Family Link Activities General Fund Charity Shop Hardship Fund Capital Fund 84,194 65,721 20,197 84,194 65,721 20,197 69,900 69,900 Unrestricted Funds 69,900 170,112 240,012 Total Net Assets 69,900 271,051 340,951 12 Related parties There were no related party transactions during the year. 13 Financial Commitments At 31 March 2024 the Charity had annual commitments under non-cancellable operating leases as follows: 2024 2023 Expiry date: Within one year Between one and five years 7,792 8,500 7,792 7,792 16,292