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