# SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT (SWWOP)
(A Company Limited by Guarantee, registered no. 05413661) (Registered Charity registered number 1109759 )
## FINANCIAL STATEMENTS
## for the year ended 31 March 2026
|**Contents**|**Page**|
|---|---|
|Legal and administrative information|2|
|Trustee's report|3-6|
|Examiners report|7|
|Statement of financial activities|8|
|Balance Sheet|9|
|Notes to the accounts|10-12|
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Legal and administrative information
## **Trustees**
Polly Foster Chair Lotte Aweimrin Treasurer Caroline Gray Secretary Anthony Bains Louise Millington Daniel Jennison Daisy Matthews
## **Registered Charity number**
1109759
## **Company Ltd by Guarantee number**
05413661
**Principal address & Registered Office** WMS House 61-63A The Wicker Sheffield S3 8HT
## **Independent examiner**
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
## **Bank**
Royal Bank of Scotland plc Sheffield Broomhill Branch 184 Whitham Road Broomhill Sheffield S10 2SS
2
## SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Trustees' report
The Trustees present their annual report and financial statements for the year ended 31 March 2026 which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.
The financial statements compy with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards for Smaller Entities.
## **Structure, governance and management**
The charitable company is governed by its memornadum and articles of association incorporated 5 May 2005 and was entered on the Register of Charities effective from 27 May 2005.
Rosie Peers, SWWOP project manager, oversees the day-to-day management of SWWOP supported by a voluntary multi-agency management committee with representatives from Mental Health, Safeguarding Children and Adults at Risk, Substance Misuse, Sexual Health and Organisational Health and Safety.
The trustees who served during the year are listed on page 2 on the report.
New trustees are recruited to fills gaps in the management committee as required. Trustees are generally recruited from people who express an interest in the work of SWWOP. Prospective candidates send a CV and expression of interest, they will then be interviewed by a trustee and the project manager before being appointed.
## **Objectives and activities**
The objectives of SWWOP as a Charity are to offer support to women inhabitants of the City of Sheffield and districts who engage in sex work, mostly on the street, by the provision of advice and support with substance misuse, housing, access to physical and mental health services and assistance with benefits such as Universal Credit and PIP. The Charity aims to:
a) break down the feelings of isolation and vulnerability of women working.
b) provide street-based community work on an outreach van where the women work, providing information, advice and support around a broad range of issues.
c) encourage take-up of health (physical, mental and sexual), social care and other local services.
d) provide advice and support to women working in prostitution about substance misuse and harm reduction, including needle exchange services.
e) provide dedicated housing support with close links to the council’s housing teams.
f) develop opportunities and resources for women to meet to give and receive support, improve self-esteem and lack of confidence and to take part in activities.
g) provide an opportunity for women to explore choices available to them e.g., employment, education and training; to encourage and support an exit from street prostitution.
h) to educate the public in the causes and effects of prostitution and the prevention thereof, and to undertake or contribute to research into such matters and/or publish the useful results of such research;
SWWOP is opposed to discrimination and oppression based on the grounds of race, gender, class, age, sexuality, disability and HIV status.
3
## SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Trustees' report continued
## **Public benefit statement**
The Trustees of SWWOP take their responsibilities seriously and are confident that the organisation’s activities meet the public benefit guidance of the Charity Commission.
## **Review of Progress and Achievement**
The year 25/26 has seen continued growth in the charity. We have implemented a revised management structure consisting of Service Lead, Operational Lead, Finance Lead and Harm Reduction and Advocacy Lead. There are currently 4 part time support and advocacy workers who provide general support to the women who access the service. We also have a Fundraising Officer which is a role that is supporting SWWOP to explore new avenues for raising funds and increasing our self sustainability.
The office is open 5 days per week allowing the increasing number of extremely vulnerable clients, with complex difficulties, to simply drop in for help. This is particularly valuable as a way of preventing crises from escalating. The majority of clients have substance misuse issues and problems with addiction, many of them are homeless, and the majority live chaotic and dangerous lives.
Over this last year outreach has continued to be up to 5 evenings a week. Van shifts of 2 hours in length continue to work well as we have found that shorter but more frequent outreach sessions work better for the women on the beat. The van offers hot and cold drinks, food, toiletries, basic clothes (winter items, underwear), condoms and a needle exchange. The van continues to be a vital component of the service that SWWOP offers
Our main funder is the National Lottery through the Reaching Communities Big Lottery Fund with an amount of £140,000 per annum. This funds 5 members of staff also office costs, van costs and client related expenses.
We are very grateful to our core funders the Sheffield City Council Safer and Sustainable Communities Partnership totalling £59,881. The funding we receive from the Sheffield City Council enables us to continue delivering the much needed services to our clients and we thank them most sincerely for always supporting us.
Sheffield City Council has provided £40,400 to continue to fund a full time Drug Intervention worker. This post has proven to be a real asset to the team and provides a much needed link between the Sheffield drug service (Likewise) and SWWOP. This also includes additional funding to support the continuation of the outreach van, which is a vital part of the service SWWOP provides. The funds contribute to fuel and the upkeep of the van and also supplies such as hot and cold drinks, sandwiches and snacks.
In 25/26 Sheffield City Council have provided SWWOP with £8,000 to fund a GP service for a half day on a bi-weekly basis. The GP is able to see women on a drop-in basis for a range of medical issues. The GP can also provide STI screening and referrals to specialist NHS services. This funding was granted for 2 years ending in March 2025 but has been extended for another year which is fantastic news.
The University of Sheffield provide SWWOP with £5,096 to host medical students for a variety of work placements that benefit the students by raising their awareness of health inequalities and the way services are accessed by our clients.
We are now in the final year of a three year Lloyds Bank Foundation grant which has awarded SWWOP £25,000 per year. This unrestricted funding has provided us with the opportunity to cover costs in areas such as furniture for the office, short term staffing needs and supplies for the clients.
4
## SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Trustees' report continued
## **Review of Progress and Achievement continued**
The J G Graves Charitable Trust provided £3,000 for phones, taxis, bus passes and food that are needed by our clients when in crisis.
The Freshgate Trust Foundation donated £2,000 for toiletries including outreach and wellbeing expenses which allows us to buy much needed essential for the women we support, many of whom are homeless or in insecure or temporary housing.
Westfield Health Trust and South Yorkshire Community Fund both provided £1,000 to fund winter packs for our clients. These consist of handwarmers, gloves, hats and scarves, phones, bus passes, soup and noodles and are handed out in the office and on the outreach van.
The 500 together fund has kindly provided £500 for cosmetics such as make-up and nail varnish for our clients.
Another Way Women’s Foundation generously donated £5,000 funds towards van costs including food, toiletries, clothes, medical and first aid supplies.
HARC (Homeless and Rootless at Christmas) is a Sheffield based charity which provides a safe and welcoming space for people in the days around Christmas providing food, clothing, showers and holistic wellbeing services. HARC provided SWWOP with £1,500 to make Christmas special for the clients enabling us to hand out Christmas food parcels and Christmas gifts.
The Local Area Committee in Sheffield donated £1,000 for food which is used for food parcels and to provide sandwiches and hot meals in the office for the clients.
£2,700 was donated by The Talbot Trust for food which was also used to provide clients with food either in the office or for them to take away. It is important to be able to provide food that can be used by clients who may or may not have the means to cook or store food as a number of our clients are homeless or in temporary or unstable accommodation.
A pilot for the role of Senior Support & Advocacy Worker was made possible by generous funding from The Albert Hunt Trust - £8,000, Brelms Trust - £6,000 and the Liz and Terry Bramall Foundation - £5,000. This pilot role has been part of a restructure of leadership in the charity to ensure that SWWOP’s infrastructure continues to evolve as the charity grows.
St Martins in the Field donated £900 for staff and volunteer training. We were able to commission valuable training days on menopause & mental health and substance misuse issues.
In addition, SWWOP received very kind, individual donations amounting to £25,900 through Just Giving, and other charitable giving methods. We are very grateful for the funding we have received from all our doners. We have an ethical fundraising policy to ensure our fundraising activities are open, honest, fair, legal and comply with regulations and best practices.
Finally, other income received was from our NIC allowance and bank interest.
The Trustees would like to thank everyone who has in any way funded SWWOP during the year and thereby enabled SWWOP to deliver the very needed services they provide to a group of very vulnerable women in and around Sheffield.
As well as thanking anyone who has provided financial support to SWWOP, we would like to thank all the SWWOP workers and volunteers, who give their time and support to ensure we are able to provide support and services to our clients. Without you all, our donors, workers and volunteers, the work we want to deliver would not be possible.
5
## Trustees' report continued
## **Review of Progress and Achievement continued**
## **Reserves Policy**
SWWOP is aiming towards maintaining 3 - 6 months of funds in reserve to provide sufficient funds to cover management, administration and support costs in the event of emergency through lack of funding from time to time.
## **Trustees responsibilities for the financial statements**
Company and charity law requires the trustees to prepare financial statements for each financial period which show the state of affairs of the charity and of net income or expenditure of the charity for that period. In preparing those financial statements, the Trustees are required to:
q select suitable accounting policies and apply them consistently;
q make judgements and estimates that are reasonable and prudent.
q prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
q state whether applicable accounting standards of recommended practice have been followed subject to any departures disclosed and explained in the financial statements.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable the Trustees to prepare financial statements. The Trustees are responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention of fraud and other irregularities.
This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.
This report was approved by the Trustees on 12 July 2026 and is signed on their behalf by:
Polly Foster Chair of Trustees
6
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Independent Examiner's report on the Accounts of SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT for the year ended 31 March 2026
I report on the accounts of the company for the year ended 31 March 2026, which are set out on pages 8 to 12.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
q examine the accounts under section 145 of the 2011 Act;
q to follow the procedures laid down in the general Directions given by the Charity Commission under section 145 (5)(b) of the 2011 Act; and
q to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that in any material respect the requirements:
· to keep accounting records in accordance with section 386 of the Companies Act 2006; and
· to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
## Signed: _C Williamson_
Craig Williamson White Rose Accounting for Charities The Ghyll Threapland Aspatria CA7 2EL
Date: 15 July 2026
7
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Statement of Financial Activities incorporating
## Income and Expenditure Account
for the year ended 31 March 2026
|Notes
**Income from**
**1**
Incoming resources from charitable
activites:
Grants and donations
**3**
Activities for generating funds:
Other receipts
**Total Income**
**Expenditure on**
Charitable activities
Wages
**6**
Payroll service
Travel, training & conference
Premises
Insurance
Memberships, meetings, networking and supervision
Telephone, mobile & internet
Vehicle maintenance/tax/insurance, diesel
Equipment and IT
Printing, postage and stationery
Publicity
Outreach
Exit support
Health items
Newhall prison
Accountancy and independent examination
**Total expenditure**
**Net (outgoing)/incoming resources**
Total funds brought forward
**Total funds carried forward**
**4**|**Unrestricted**
**funds**
**£**
31,496
32,006
**63,502**
1,429
-
-
-
-
-
-
-
-
-
-
1,624
1,014
-
-
-
**4,067**
**59,435**
129,489
**188,924**|**Restricted**
**funds**
**£**
309,481
-
**309,481**
265,474
1,230
5,675
15,000
1,761
4,225
1,243
6,450
4,464
2,548
1,726
17,552
6,998
11,226
143
540
**346,255**
(36,774)
59,421
**22,647**|**Total funds**
**2026**
**£**
340,977
32,006
**372,983**
266,903
1,230
5,675
15,000
1,761
4,225
1,243
6,450
4,464
2,548
1,726
19,176
8,012
11,226
143
540
**350,322**
**22,661**
188,910
**211,571**|**Total funds**
**2025**
**£**
259,057
13,684
**272,741**
212,696
1,271
7,647
15,000
1,135
1,834
1,136
4,887
4,193
4,373
2,235
10,677
11,668
11,812
519
510
**291,594**
**(18,853)**
207,764
**188,910**|
|---|---|---|---|---|
8
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Balance Sheet as at 31 March 2026
|**Company number: 05413661**
**Notes**
Fixed assets
**2**
**Current Assets**
Balance at Bank
Cash in Hand
**Creditors: amounts falling due within one year**
Accruals
**5**
**Net Current Assets**
**Net Assets**
**Represented By**
**FUNDS**
Unrestricted Funds
Restricted Funds
**4**|**2026**
**£**
-
212,047
64
212,111
(540)
(540)
211,571
**211,571**
188,924
22,647
**211,571**|**2025**
**£**
-
189,271
149
189,420
(510)
(510)
188,910
**188,910**
129,489
59,421
**188,910**|
|---|---|---|
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
## Director's responsibilities;
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476,
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements are approved by the Trustees on 12 July 2026 and signed on its behalf by:
Lotte Aweimrin Treasurer
9
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Notes to the accounts
## for the year ended 31 March 2026
## **1 Accounting Policies**
## **(a) Basis of preparation**
The Financial Statements have been prepared in accordance with the Companies Act 2006, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102), and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective from January 2015 and updated with effect from January 2016) - (the Charities SORP (FRS102)), as modified for smaller charities.
The Charity meets the definition of a public benefit entity as defined under FRS102.
## **(b) Income**
Grants donations and Income from charitable trading activities are recognised in full in the Statement of Financial Activities in the year in which they are received.
## **(c) Restricted Funds**
Restricted funds are used for specific purposes as laid down by the donor. Expenditure which meets the criteria is identified to the fund together with a fair allocation of management and support costs.
## **(d) Unrestricted Funds**
Unrestricted Funds are other income received or generated for the objects of the charity without further specified purpose and are available as general funds.
## **(e) Resources expended**
Resources expended are included in the Statement of Financial Activities on an accruals basis, inclusive of V.A.T. The company is not VAT registered.
Governance costs of the charity relate to the costs of running the charity such as
the costs of meetings, professional costs and statutory compliance, and includes any costs which cannot be specifically identified to another expenditure classification. In the opinion of the trustees all support costs relate to charitable expenditure.
## **(f) Tangible Fixed Assets and Depreciation**
Depreciation is provided on all tangible fixed assets at rates calculated to write off the cost of each asset over its useful life. Van: 25% on cost
## **(g) Fund Accounting**
Funds held by the charity are either restricted funds or unrestricted general funds. Unrestricted funds are funds which can be used in accordance with the charitable objects at the discretion of the trustees. Restricted funds that can only be used for a particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
## **2 Tangible Fixed Assets**
|**Tangible Fixed Assets**
**Cost**
Brought Forward
Additions
Carried Forward
Depreciation
Brought Forward
Charge for the year
Carried Forward
Net Book Value 31 March 2026
Net Book Value 31 March 2025|**Van**
**£**
21,140
-
21,140
21,140
-
21,140
-
-|**Total**
**£**
21,140
-
21,140
21,140
-
21,140
-
-|
|---|---|---|
10
SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT
## Notes to the accounts
## for the year ended 31 March 2026
|**3**
**Grants and donations**
Albert Hunt Trust
Another Way Womens Foundation
Brelms Trust
Freshgate Trust
HARC
J G Graves Charitable Trust
Liz & Terry Bramall Foundation
Lloyds Bank Foundation
Reaching Communities Big Lottery Fund
LAC Fund
Sheffield Primary Care Trust
Sheffield City Council- Safer &
Sustainable Communities Partnership
Sheffield City Council - GP Services
South Yorkshire Community Fund
Talbot Trust
Westfield Health Charitable Trust
Donations and gift aid
**4**
**Restricted Funds**
Albert Hunt Trust
Another Way Womens Foundation
Brelms Trust
Freshgate Trust
HARC
J G Graves Charitable Trust
Liz & Terry Bramall Foundation
Lloyds Bank Foundation
Reaching Communities Big Lottery Fund
ROSA
LAC Fund
Sheffield Primary Care Trust
Sheffield City Council Housing
Sheffield City Council- Safer &
Sustainable Communities Partnership
Sheffield City Council - GP Services
South Yorkshire Community Fund
Talbot Trust
Westfield Health Charitable Trust|**Opening**
**balance**
**at 01/04/25**
-
-
-
-
-
-
-
22,185
2,882
21,600
-
4,296
8,458
-
-
-
-
-
**59,421**|**Unrestricted**
**funds**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
31,496
**31,496**
**Incoming**
**resources**
8,000
5,000
6,000
2,000
1,500
3,000
5,000
25,000
140,000
-
1,000
40,400
-
59,881
8,000
1,000
2,700
1,000
309,481|**Restricted**
**funds**
8,000
5,000
6,000
2,000
1,500
3,000
5,000
25,000
140,000
1,000
40,400
59,881
8,000
1,000
2,700
1,000
-
**309,481**
**Outgoing**
**expenditure**
-
-
(6,000)
(2,000)
(1,500)
-
(1,447)
(47,185)
(142,882)
(18,506)
(1,000)
(44,696)
(8,458)
(59,881)
(8,000)
(1,000)
(2,700)
(1,000)
**(340,255)**|**Total**
**funds**
8,000
5,000
6,000
2,000
1,500
3,000
5,000
25,000
140,000
1,000
40,400
59,881
8,000
1,000
2,700
1,000
31,496
**340,977**
**Closing**
**Balance**
**at 31/03/26**
8,000
5,000
-
-
-
3,000
3,553
-
-
3,094
-
-
-
-
-
-
-
-
**22,647**|
|---|---|---|---|---|
11
## **SHEFFIELD WORKING WOMEN'S OPPORTUNITIES PROJECT Notes to the accounts**
**for the year ended 31 March 2026**
## **5 Accruals**
These are expenses that have been incurred but have not been billed or paid for during the accounting period. They are in respect of:
|Independent Examination
**6**
**Staff costs and trustees remuneration**
Gross salaries
Employers national insurance
Pension|**£**
540
**540**
**£**
235,325
14,699
16,879
**266,903**|
|---|---|
An equivalent of 6 full-time employees were employed during the year.
No remuneration was paid to any trustees during the period.
12