Wlrral Women & Children's Ald Unaudited Financial Statements 31 March 2025 Reglstered Charity Number . 1106399 Company Number . 05250366 HAILWOOD & CO CHARTERED ACCOUNTANTS
Wirral Women & Children's Aid Unaudited Financial Statements for the year ended 31 March 2025 CONTENTS Page Organisation informatlon 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 activitles 15 Balance Sheet 16 Notes to the financial statements 17to25
Wirral Women & Children's Aid Unaudited Financial Statements for the year ended 31 March 2025 Charity re8lStration number 1106399 Company number 05250366 TRUSTEESIDIRECTORS Chair M Marshall Treasurer D Bennett Dlrectors M Marshall D Bennett A 8ee¢h V Beech C Ross K Rigby L Parry l Batman Appointed 12109124 PATRONS Dr Katy Kidd Dame Lorna Muirhead DCVO DBE Stephen R R05S 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 endlng 31 March 2025 This year has been one of significant growth, reflection, and resilience across all areas of our work. We are proud to have supported an increasing number of individuals and families through our services, while continulng to adapt to the evolving needs of our community. Growth and Reach Our eight Dispersed Houses have accommodated 17 adults and 13 children over the year. In addition, our Outreach Workers have engaged with an impressive 105 adult5 and their families, These figures highlight the ever-8rowing demand for our services and the strength of our response. Within our Refuge, we have supported 35 women and 43 chlldren, and a further 25 women and 18 children have accessed our emergency bed provision. For more detall, l encourage you to read both the Outreach Workers, Report and the Project Workers, Report, which give deeper insights Into our work and the complex needs of the families we support. Staff Achievements and Development We contlnue to invest in our team, whose professionalism and dedication remain a cornerstone of our success. Notable achievements this year Include: A staff member achievin8 AAT Level 2 in Accounting Our Family Llnk Worker receiving a Student Award for their Dissertation while completing their degree Staff contlnue to bulld their knowledge and apply trauma-informed, reflective practice, wlth a pa rticular focus on coercive control and the diverse, complex need5 of the families we serve. Sharing and Expertlse Ourteam has extended its impact by deliveringtrainingto otheragencies, Including a well-received course on the Impact of Domestic Abuse on Children. Thi5 work is grounded in the understanding, reflected In the Children's Commissioner's Report, that children are not just witnes5e5 to abuse but victims in their own right. Our Family Link Workers, Report offers further insight into the valuable support they provlde to both children and their parents.
Wirral Women & Children's Ald Chair of Trustees, Report for the year ending 31 March 2025 Flnances and Sustainability We remain financially resilient thanks to a combination of: Grants and donatlons Income from our well-run shop These Income streams allow us to maintain a high standard of care and service delivery. Governance and Leadershlp We welcomed a new trustee, Iris, who brings valuable experience sn Child and Adolescent Mental Health Services (CAMHS). Our team continue5 to work with exceptional cohesion and shared purpose, supported by strong leadershlp from our Head of Service, who has skillfully balanced the needs of our famllies wlth the demands of managing personnel and organisational change. Looklng Ahead We are committed to building on this year's successes by focusing on: Llstenlng to families and acting on their feedback Strengthening collaboration with staff to respond to emerging needs Feeding Into our Business Plan to align strategy with lived experience Embedding trauma-informed practice even more deeply, especially in work with children Identifying and addressing any barriers to delivering domestic abuse training to all professionals working with children Ensuring trustee meetings include space for strategic development Partnerships and Purpose Our collaboratlve work with partners including Wirral Methodlst Housing and Wirral Local Authority remains vital to achieving our misslon. Alongside our amazing volunteers, we will continue to support every person seeking a life free from abuse, with compasslon, hope, and professionalism. Thank you to every member of our team for your unwavering commitment. You each bring unique skills, and together, we are stronger. Meg Marshall Chair of Trustees
Wirral Women & Children's Ald Trustee< Report for the year ended 31 March 2025 Introduction Since 1981, we have provided a place of safetyforwomen and children fleeing domestic abuse. As an independent Wirral-based charity, we work closely with our local communitle5 to offer a trusted, comprehenslve support pathwayfor both local familiesand those forced to fleefrom other areas due to risk. We help familie5 reclaim their futures with dignity, strength and hope. Alms and oblectives for the public benefit The Board of Trustees confirms that It has had full regard to the Charity Commission's general guidance on public benefit in shaping our objectives and future plans. Our Mission and Vision Our misslon is to provlde a supportlve family environment so that those who are overcomin8 the trauma of domestlc 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 chlldren so that they can start a new life of independence, free from harm and fear. We do this by providing high quality accommodation and intenslve, tailored and trauma- Informed support to women aged 18 and over land their children) who are homeless Dr at risk of homelessness due to domestic abuse, to enable them to reach their potential and improve their health and wellbeing, Including the addressing of complex needs such as mental health and substance misuse issues, whilst always promoting recovery and resilience. We wlll work to engage and educate the wider community to challenge perceptlons around domestic abuse. We will continue to be an Innovative refuge, to provlde a safe, therapeutic and trauma informed place for women and children, within which they will 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 These value5 guide us daily helping us build lasting¢ trusting relationships with residents. staff, and partners, even in the most challenging cir¢um5tances.
Wirral Women & Children's Ald Trustees. Report for the year ended 31 March 2025 Alms and objectives for the publlc benefit Since we began in 1981, we have accommodated 3,641 women and 6,350 chlldren and young people within the Refuge {excluding use of the emergency bed space), all of whom have endured domestic abuse. While our primary focus remains women and children affected by domestic abuse living on the Wirral, we also respond to high-risk referrals from further afield. Whilst the Refuge continues to be a female only accommodation space, due to the funding under the Domestlc Abuse Act, we are now able to support anyone fleeing domestic abuse through our outreach and dispersed accommodation options. We value inclusivity and welcome people from all groups in soclety including those with disabilitles and complex needs. We provide interpreters, adaptatlons and any other specialist support required to meet their needs. Details of the Charlty, Its Trustees and Advlsers The registered name of the Charity is Wirral Women and Children's Aid, charity number 1106399, company number 525036. All Trustees who served duringthe year are listed on page I, along with details of the registered office and the charity's professional advisers Constitution and Organlsation The Charity was establlshed in 1981 as The Women's Refuge and later renamed to Wirral Women and Children's Aid {WWACA) to reflett our vital work with children and young people who are affected by domestSc abuse. The company was 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 delegated authority given to the Head of Service for operational declsions. Subcommittees are formed as needed. The Management Commlttee appoints new trustees, following an open process to ensu the board maintains a diverse and skilled team. Information packs are available from the Busines5 Manager.
Wlrral Women & Children's Ald Trustee< Report forthe year ended 31 March 2025 Risk management We take rlsk serlously. The Management Committee oversees a robust system of internal controls, budgetlngi and quarterly perfomance reviews. Rlsks-whether from current operations or future plans-are regularly reviewed and mitigated with evolving policles and practices. Financlal Review Results Total incoming resources were £792,461 whilst total resources expended were £727,474 resulting in a net surplus for the year of £64.987. Total funds at 31 March 2025 were £405,938, comprlslng £34,754 restricted funds, £71,101 in fixed assets and the balance is the charity's general fund of £300,083. Princi al olicies The Management Committee expectto maintain a posltion whereby the combination of fund- ralsing, fees charged for accommodation and grants received are at least equal to operational expenses. The reserves policy has been developed following the guidance published by the Charity Commission for England and Wales and applies to the free resenles, excluding restricted and designated funds. Details of the various funds are given in notes 9 and 11 to the account5. Reserves are held for three distinct reasons: working capital reserve sufficient to avold flnancial difficulties in the event that Income is significantly reduced in the short term; cessation reserve to enable costs in a windlng up situation to be covered l.e. redundancy costs; and opportunity reserve for new initiatives. Our policy is for working capital reserves to be maintalned at between 3 and 6 months of operating expenditure (between £IIO,000 and £220,000), costs of cessation are estimated at £58,750 and we currently have no opportunity reserve. The actu31 free reserves at 31 March 2025 (being unrestricted funds not invested in fixed assets and excluding the designated Hardship Fund) were £279,935, comfortably covering both working capltal and cessatlon reserve5.
Wirral Women & Children's Ald Trustees, Report for the year ended 31 March 2025 Financlal Review Fundin Supporting People provlde a grant which, together with the rental income from Flousing Benefits, comprises the core funding of the Refuge. It is based on the maximum capacity of 12 women and up to 28 children belng accommodated at any one time. This combined income funds the basic staff costs and day to day running costs. There are staff on slte 2417. Since the end of the two-year pilot project, which provided dispersed accommodation for people fleeing domestic abuse under the Domestic Abuse Act 2021 and specialist floating support for those placed In temporary accommodation, we have continued to provide this service through a combination of Intensive Housing Management funding and ongoing fundlng from the local authority for the specialist floating support. Our two part-time Family Link workers have been substantially funded by Wirral Borough Council to meet its obligations under new Domestic Abuse legislation for work with children fleelng domestic abuse or who have experienced domestic abuse. We also received a grant from the Claude Ballard Southall Memorial charity towards the work in schools. The balance of the funding for the Family Link activities comes from donations this includes enrichlng experlences for Refuge residents and ex-residents and families in dispersed and temporary accommodation such as trips to Chester Zoo, Ottersghoul, cinema, circus and park trips with picnic and games. Otherfunding sources during the year included Natwest Circle Fund, Tesco Stronger Starts and Women's Aid Federation EnEland (WAFE} which enable us to provide additional support in specific ¢ircumstances as determined bythe grant conditions. Achievernents and Performance 2024-2025 Trauma informed a roach Our trauma-informed practices have continued to evolve with the support of ongolng TISKUK supervision, working on ensuring that our assessments, 5UPPOrt planning and interventions do not retraumatise those we work with. This is grounded in reflective practice which continues to enhance staff understanding of trauma, emotional regulation and resilience. We have also been working on the further development of.our Domestlc Abuse Toolkit, ensuring it is more trauma-informed and focused on recovery. Ouraim is to provide meaningful support to women and children without re-triggering past trauma. The revised toolkit will support staff in adopting practicesthat promotesafety, understanding, and healing throughout the family'sjourney in refuge
Wirral Women & Children's Aid Trustees, Report for the year ended 31 March 2025 Achievements and Performance 2024-2025 Numbers su orted During 2024-2025 we accommodated 35 women and 43 children within the Refuge with an occupancy rate of 97.4%. In addition, we utilised our emergency bedspace for 186 nights, accommodating a further 17 women and 13 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 I family into our dispersed accommodation. In total we provided 7,025 accommodation nights during the year across the RefuEe, emergency bed spaces and dispersed properties. During the year, our specialist floatlng support team dealt with 105 cases who had been placed in temporary bed and breakfast accommodation by the local authority due to a lack of alternative suitable accommodation locally. The team also supported 25 adults and 33 children who were housed in one of our 8 dispersed properties. The dispersed accommodation allows US to support 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 at the Refuge effettively, moving a lower risk person Into the dispersed accommodation and freeing up space In the Refuge for a woman at hlgher risk. Over the year, the team supported 9 men housed in either temporary accommodation or in a dispersed property, 15 famllles were moved from temporary accommodation to a dispersed property and there were 17 move-on's from the dispersed properties- all supported throughout theirjourney by the Outreach team. There were 360 referrals made to all the services provided by WWACA, of which we were unable to support 64 cases due to a lack of capacity at the time of referral. We supported women with increasingly complex needs, including those experiencing multiple forms of abuse, mental health challenges, insecure immigration status and poverty. There has been an increase in women accessing our services who are foreign nationals, often residing in the UK on spousal visas. Many of these women elther do not speak English or do not have English as their first language and In 11 of our referralsan interpreter was required. We have invested in translation headphone5 which Is a developing solution and we have good working relationships wlth local organisations who 5UPPOrt these families including Asylum Link Liverpool. Other servlces rovided: Our Family Link Workers continue to provide holistlc, trauma-informed support to children and families affected by domestic abuse both in Refuge and in schools. The work covers dirert one-to-one support and group interventions a5 well as professional training delivery and multl-agency collaboration
Wirral Women & Chlldren's Aid Trustees, Report for the year ended 31 March 2025 Achievements and Performance 2024-2025 Other services rovided: A weekly group for older children (Il+) is a new initlative offering peer connection through pamper sessions, movie nights, games and positive afflrmation work and baklng and cooking. There were 3 total of 55 children and young people supported during the year135 girls and 20 boys} with outreach work undertaken across 15 schools. The team are flexible in a crisis and offer responsive 5UPPOrt such as engaging with a child refuslng to attend school and providing wraparound support. A confidential and trauma-informed space is provided to explore emotlon5, process experiences and develop regulation techniques using talkin8, art, sand play and story-telling. Part of Wlrral Councll's Level 2 Domestic Abuse trainin& delivered to professionals acro55 sectors, covering trauma- informed working and with a dedicated sectlon on The Impact of DomesticAbuse on Children. 24-hour Domestic Abuse Helpline Our website www.wwaca.or explains what we do, provides contact Information and shows our facilitles. Since the year end Funding for both the part time Family Link workers and the specialist floatlng support workers has been extended for a further 12 months. We have secured a three year grantfrom the P H Holt Foundation Action on Abuse programme which will cover additional Family Link worker hours from I September 2025 (they will be working full timel and trauma-informed therapy and counselling services for women, children and staff in refuge. We have been awarded a grant of £10,000 from the Claude Ballard Southall Memorial charity for days Out for the women and children over the next two year5. We have successfully supported women who had insecure immigratlon status when they came into our service with two families securing Indefinite Leave to Remain and one family with no recourse to public funds being placed in one of the dispersed properties and funded by Wirral Social Care while their case is processed.
10 Wirral Women & Chlldren's Aid Tru5tees' Report for the year ended 31 March 2025 Future plans To enhance our service delivery, the staff team came up with the idea of each member developing a personal specialism which would complement the existing support provided. Suggestions include Immigration, Children's Advocacyi Art Therapy, Social work. This is supported by the Trustees and provision has been made in the 2025/26 budget for the associated training and resource costs. To make some short videos with the women and children In the Refuge around coming into refuge, what to expect and safety planning wlth children. Conclusion Sharing the feedback from a social worker who returned for the Christmas party after spendlng a week at the Refuge as part of her placement with the DA Hub provides a heart-warming testimony to how we achleve our mission and vision: "Seeing them all having a lovefy party ond experienclng what every child should hove the right to expect ot Christmas.. magic time, kindness and the joy of spending time wlth those who love them most in the world. I never had thotfor so mony of my Christmas's and I gove up believing that it wos possible with my home life being so froctured and rooted In abuse and control rnosqueraded os routine ond discipline. Seeing whatyou ladie5 do ot refuge ond what you create together ¢7S a strong united team is literally life offirming and hope inducing. l used to prayfor that sense of warmth, hope and peace. You've tought me so much ot refuge. The importance of teamwork and 'togetherness' ond what it meons to reolly core about women. Centering their voices, ond the critical difference thot speclolist 5UPPOrt and intervention can make. Thank you for ollowing me In again, ond giving me redemption,. erasing my negotive post experiences of existing in a domestlCGlly abusive household and replacing them withfeeling5 of wormthi joy and the knowledge und reassumnce thot you can find yourself in desperote intractoble situations ond stlllfind happiness in ploces like yours,"
li Wlrral Women & Children's Ald Trustees. Report for the year ended 31 March 2025 Concluslon Our Service has continued to expand as WÈ now have more optionsthan ever beforeto support anyone {women or men, with or without children} fleeing domestic abuse as reflected in the 7,025 nights of accommodation provided in the year within the Refuge and the 8 dispersed properties12024- 6,051 nights). We are incredibly grateful to our donors, volunteers and friends whose generosity makes our work posslble. With your continued support, we will stand firm in our mission to Protect, Relate, Regulate and Reflect, offering a future full of possibility and peace for women and children in crisis. This report has been prepared in accordance with special provisionsfor small companies under part 15 of the Companles Act 2006. On behalf of the boa 11 September 2025 Meg Marshall - Chair of Trustees
12 Wirral Women & Children's Aid STATEMENT OF TRUSTEES, RESPONSIBILITIES for the year ended 31 March 2025 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 glve 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 policie5 and apply them consistentlvi observe the methods and pr5nciples in the Charities SORP 2015 (FRS 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 dlsclose wlth 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 tsking reasonable steps 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 ou8ht to have taken to make themselves aware of any relevant information and to establish that the examiner is aware Df that information. On behalf of the Trustees
13 Independent Examiner'5 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 2025 which cornprise of the Summary Income and Expenditure Account, the Statement of Financial Activities, the Balance Sheet and related notes. Respectlve responslbllities of the trustees and examiner The trustees Iwho are also the dlrectors of the company for the purposes of company lawl are responsSble 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 sedion 145 of the Charities Act 2011. In carrying out my examination I have followed the Direction5 8iven by the Charity Commisslon under section 14515){bl of the 2011 Att. Independent examlner's statement Slnce the company's gross income exceeded £250.(K)O your examlner 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 Instltute of Chartered Accountants in En8land and Wales, which is one of the listed bodie5. I have completed my examination. I confirm that no matters have come to my attentlon in connectlon wlth the examination giving me cause to believe that in any material respect: accounting records have not been kept in respect of the company as requSred by section 386 of the Companies Art 2006,. or the accounts do not accord with these records,. or the accounts do not comply with the accounting requirements of sertion 396 of the 2006 Act other than anv requirement that the accounts Rive a 'true and fair view, whlch 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 accountin8 and reportin8 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. a,PLL Adam French B.En8 FCA Hailwood & Co. Chartered Accountants Registered Auditors 11 September 2025 Moreton, Wirral
14 Wirral Women & Children's Aid SUMMARY INCOME AND EXPENDITURE ACCOUNT for the year ended 31 March 2025 Note 2025 2024 Income Interest and investment income 781,943 10,518 691,243 7,446 Total Income 792,461 698,689 Expenditure Depreciation 723,501 3,973 658,154 3,606 Total expenditure 727,474 661,760 Net Income for the year io 64,987 36,929 Movements in reserves are Shown in note 9. None of the charity's activities were acquired or discontinued during the above two flnancial periods. There are no recognised gains and losses in the year ended 31 March 2025 or the year ended 31 March 2024 other than the surplus for each year. Total income comprises £643,360 for unrestricted funds and £149,101 for restricted funds. A detailed analysis of income by source is provided in the Ststement 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 2025 un$tcted Funds Restricted Funds Note 2025 2024 Income from: Donations Other trading activities Investment income Charitable actlvities 42,037 48,580 10,518 542,225 42,037 48,580 10,518 691,326 34,425 44,812 7,446 612,006 149,101 Total Income 643,360 149.101 792,461 698,689 Expendlture on: Charitable activities Raising funds 449,598 44,417 233,459 683,057 44,417 619,282 42,478 Total expenditure 494,015 233,459 727,474 661,760 Net incomlng resources before transfers 149,345 {84,358) 64,987 36,929 Transfers between funds 118,173) 18,173 Net movement in funds 131,172 (66,185) 64,987 36,929 Reconciliation of funds: Total funds brought forward 240,012 100,939 340,951 304,022 Total funds carried forward 371,184 34.754 405,938 340,951
16 Wirral Women & Children's Aid BALANCE SHEET As At 31 March 2025 Note 2025 2024 Flxed assets Tangible assets Current assets Oebtors Cash at bank and in hand 71,101 69,900 36,814 384,639 37,286 278,919 316,205 421,453 Liabllitles: Creditors: amounts falling due within one year Net current assets (86,616) 145,154) 334,837 271,051 Net assets 11 405,938 340,951 The funds of the charity: Unrestricted income funds Restricted Income funds 371,184 34,754 240,012 100,939 405,938 340,951 For the year ended 31 March 2025 the company was entitled to exemption under settion 477 of the Companles Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in accordance wlth section 476 of the Companies Act 2006. The dlrectors acknowledge their responsibilities for complying with the requirements of the Companies Act with respert to accounting records and preparation of the accounts. These accounts have been prepared in accordantt with the provisions applicable to small companie5 Subject to the small companies re8ime and In accordance with SORP (FRS 1021. The financial statements on pa8es 14 to 25 were approved by the Trustees on 11 September 2025 and signed on its behalf by- M Marshall- Chair D Bennett - Treasurer Company Nurnber . 05250366
17 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2025 l Accounting pollties Basls of accountlng The financial statements have been prepared under the historical cost accountlng 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 2CK)6 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 Restrlcted 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, orto unrestricted funds. Expendlture The cost headings comprise expenditure. including staff costs, directly attributable to the organisatlon's activities. Where costs cannot be directly attributed they have been allocated to activities on a basis consistent with the use of the resources. Flxed a55ets and depreclation Fixed assets are stated at cost and are depreciated over their useful economic lives at the following rates: Improvements to property Furnlture, flxtures and fittings Office equipment Computers Play equipment 1% of Cost 15% of Net Book Value 15% of Net Book Value 33.33Yo 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 2025 Unrestricted Restrlcted Funds Funds 2025 2024 2 Income Donations Interest receivable Fundraising trading Grants receivable Rental income Income from other operating activities 42,037 10,518 48.580 42,037 10,518 48,580 149,101 539,232 2,993 34,425 7,446 44,812 161,803 449,545 658 149,101 539,232 2,993 643,360 149,101 792,461 698,689 3 Charltable activities Salaries and related costs Rent and rates Light and heat Insura nce 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: Furnlture, fixtures and flttings Depreciation: Play equipment Depreciation: Office equipment Depreciation: Computer equipment 286,853 47, 101 14,946 4,029 12,008 119,137 44,373 3,062 1,771 15,244 45,416 2,770 710 405,990 91,474 18,008 5,800 27,252 45,416 13,063 29,685 2,889 18,408 3,674 4,105 4,709 320 2,541 5,750 686 1,234 978 169 906 389,892 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 1,284 582 198 856 10,293 28,975 2,889 18,408 3,674 4,105 4,050 320 2,224 5,750 686 1,234 978 169 659 317 906 449,598 233,459 683,057 619,282
19 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2025 Unrestricted Restricted Funds Funds 2025 2024 4 Ralslng funds Salaries 2nd wages Rent and rates Light and heat Insurance Repairs and malntenance Printin&posta8e and stationery Telephone Sundry expenses 27,991 8,500 1,394 1,037 4,191 27,991 8,500 1,394 1,037 4,191 26,590 8,500 1,082 999 4,353 935 369 935 369 634 319 44,417 44,417 42,478 5 Salaries and wages 2025 No 2024 No Average number of full time equivalent employees 14 12 Staff costs for the above: Wages and salaries Employers, national insurance Employers, pension 393,966 31,240 8,775 379,121 28,908 8,453 433,981 416,482 There were no employees eaming 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 2025 6 Tangible fixed assets Fumlture Property fixtures Offl¢e Computer Improvements & flttings equipment equipment Play equlpmÈnt Total Cost or valuation l April 2024 Additions Disposals 68,552 40,271 950 3,708 9,689 1,008 (5,825) 10,296 132,516 3,216 5,174 {5,427) (11,252) 31 March 2025 68,552 41,221 3,708 4,872 8,085 126,438 Depreciatlon l April 2024 Charge for year Disposa15 12,094 686 32,992 1,234 2,583 169 7,952 906 {5,8251 6,995 62,616 978 3,973 15,4271 (11,2521 31 March 2025 12,780 34,226 2,752 3,033 2,546 55,337 Net book amount 31 March 2025 55,772 6,995 956 1,839 5,539 71,101 31 March 2024 56,458 7,279 1,125 1,737 3,301 69,900 2025 2024 7 Debtors Rent and service charges recelvable Sundry debtors and prepayments 18,336 18,478 11,581 25,705 36,814 37,286
21 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2025 8 Creditors due within one year 2025 2024 PAYE and national insurance Sundry creditors and accruals 7,813 78,803 7,795 37,359 86,616 45,154 9 Funds Balance at l April IncominE Outgolng 2024 resources resources Transfers Balance at 31 March 2025 Restricted Funds P H Holt Foundatlon Claude Ballard Pilot Scheme - Outreach fund WAFE Emergency Fund Family Link Activities Other funds 185 2,340 95,582 1,790 185 855 155,562 3,940 68,870 4,047 1,485 31,274 91,254 2,150 50,697 5,000 18,173 1,042 1,995 100,939 149,101 233,459 18,173 34,754 Unrestrirted Funds General Fund Charity Shop Hardship Fund Capital Fund 84,194 593,780 65,721 48,580 20,197 1,000 69,900 448,549 44,417 1,049 41,780 161,1541 271,205 8,730 20,148 71,101 1,201 240,012 643,360 494,015 (18,1731 371,184
22 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2025 9 Funds (contlnued) Restrlcted fund- Claude Ballard We received a grant of £2,970 from the Claude Ballard Southall Memorial charity in September 2023 for the cost of training sessions for our staff to allow them to maintain their accreditation in Trauma and Mental Health for the next three years. A further £855 was spent thls year leaving a balance of £1,485 to coverthe trainlng sessions to August 2026. Restrirted fund - Dlspersed Accommodatlon and Floating Support/Outreath Fund As previously reported, we signed agreements with Wirral Borough Council as its preferred partner for the delivery of both a Domestic Abuse specialist floating support servlce and a Domestic Abuse dispersed accommodation scheme for a two year period which commenced on l April 2022. At the expSration of the pilot scheme, WWACA was asked to continue providing these services and we received a further 6 months grant for the accommodation scheme and then transferred these properties to Intensive Housing Management with effect from l October 2024. We also received a further 12 months funding for the floating support service. We now have 8 dispersed properties across Wirral and the have been 17 move-ons in the year. A total of 2,575 accommodation nights were provided during the year in the dispersed properties to 25 adults (22 women and 3 men) and 33 children. This included 4 families who moved out of the refuge and into a dispersed property. The floating support service provided by our outreach workers is not tied to any specific unit of accommodatlon. During the year there were 105 cases supported in temporary accommodation by the outreach workers in addition to those supported In the dispersed properties. There remains a balance on this restrcted fund at the year end which will be spent on the delivery of the specialist domestic abuse floating support and dispersed properties in the coming year in accordance with the terms of the funding. Restricted fund - WAFE Advocacy Fund During the year we applied to Women's Aid Federation England for grants to help two 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. The grants received in March 2024 were spent in April 2024.
23 Wirral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS forthe year ended 31 March 2025 9 Funds (continued) Restricted Fund- Family Link Activities Family Link activities were previously classified under Unrestricted Funds as there was no statutory funding and the work that was undertaken over many years with children and young people land their mothers) was covered by the generous donations received, our reserves and any other grants applied for. This year, Wirral Borough Council identified WWACA a5 It's preferred partner to meet its obligations under new Domestic Abuse legislation for the delivery of two Family Link workers who work within the Refuge and community working with children fleeing domestic abuse or who have experienced domestic abuse. The grant of £48,297 was for 12 months to 31 March 2025 and is classified a5 a Restritted Fund. The service works with children using neuroscientific rechniques, such as PACE, to improve and help with those who are: unable to attend school, have a fight/flight/freeze response, poor school performance, risk taking behaviours, are unable to connect with their emotions, have a heightened fear, panic/grief system due to It being repeatedly activated, getting Into flghts and/or becoming withdrawn. The children and those surrounding them will learn how to protect, regulate and reflect. The qualitative outcome will be children are happier, feel safe, have thelr care and play seeking systems activated, be able to perform better in school and be able to engage educationally and socially in a way they have not been able to before, This will in turn have profound effect as they move into adulthood, help to break the repeating cycle of abuse and improve their economic circumstances. A grant of £2,400 was received from the Claude Ballard Southall Memorial charlty towards the work In schools. Both this grant and the Wirral Borough Councll grant did not fully cover the cost of all the Family Link activities and the deficit of £18,173 has been coverÈd by donations received which are included in unresticted general fund5. The funding from Wirral Borough Council has been renewed for the year ending 31 March 2026 enabling this essential work to continue. Charity Shop Our shop in Upton Road, Moreton is open 5 days per week and generated a turnover of £48,580 and a surplus of £4,163 this year. Since the shop opened for trading on 3 June 2014, a total of £61,154 has been transferred from the charity shop bank account to the Refuge bank account. These transfers have not been reflected in the analysis of the designated funds until this year.
24 Wlrral Women & Children's Aid NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 2025 9 Funds (continued) 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. Durlng the year £1,049 of the Hardship Fund ha5 been used in respect of one woman, leaving a balance in the fund at the year end of £20,148. Capltal Fund Thls is a fund, designated by the trustees, which represents the r)et book value of fixed assets. 10 Income and expenditure account l Aprll 2024 Surplus for the year 340,951 64,987 31 March 2025 405,938
Wirral Women & Children's Aid 25 NOTES ON FINANCIAL STATEMENTS for the year ended 31 March 202S 11 Analysis of net assets between funds Net current Tangible fixed assets assets Total Restrlcted Funds Claude Ballard Pllot Scheme - Outreach fund Other Funds 1,485 31,274 1,995 1,485 31,274 1,995 34,754 34,754 Unrestrlrted Funds General Fund Charity Shop Hardship Fund Capital Fund 271,205 8,730 20,148 271,205 8,730 20,148 71,101 71,101 Unrestrlcted Funds 71,101 300,083 371,184 Total Net Assets 71,101 334,837 405,938 12 Related partles There were no related party transactions during the year. 13 Financial Commitments At 31 March 2025 the Charity had annual commitments under non-cancellable operating leases as follows: 2025 2024 Expiry date.. Within one year Between one and five years 7,792 7,792