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￿$t￿cted
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