Charity registratlon number q118366 Company registration number 06084795 (England and Walesl WOMENCENTRE LIMITED ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 WOMENCENTRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Trustees MSBryan K A Marczewski A L Dower M S John-Ross R Kamche Hmshah EJWebb M Wilson K Anslee S E Wilson A P Hamber-stolt (Appointed 16 October 2023) (Appointed 16 October 2023) (Appointed 27 March 2024) Secretary S E Millen Senlor management Angela Everson Sleph Mallas Sue Millen Lynn Walsh Clare Jon8S Rachel Harris Chief Executive Deputy Chief Executive Finance Manager Operations Manager - Calderdale Operations Manager - Kirklees Operation Manager- Bradfoid Charity number 1118366 Company number 06084795 Raglstered offlce 23 Silv8r Street Halifax Wesl Yorkshire HX1 1JN Auditor BK Plus Audit Limited 52 Sl Johns Lane Halifax Wesl Yorkshire Englar)d HXI 2BW Bankers Lloyds Bank Commercial Streel Wesl Yorkshire HX1 1BB The Charily Bank Limited Fosse House 182 High Streel Tonbridge TN91BE Shawbrook Limited Lutea House Warley Hill Business Park The Drive Great WaAey Brentwood Essex CM13 3BE WOMENCENTRE LIMITED LEGAL AND ADMINISTRATIVE INFORMATION Sollcltor Wilkinson Wo(KIw8rd (Incorporating Boococks Solicitors) Founlain Street Halifax HX1 1LU WOMENCENTRE LIMITED CONTENTS Page Chairfs Report rrustees, report 3-14 Slalemenl of Iruslees, responsibilities 15 Independent auditor's report 16-19 Stalemenl of flnanclal acllvilies 20 Balance sheet 21 Slalemenl of cash flows 22 Notes lo the financial slalements 23-46 WOMENCENTRE LIMITED CHAIR'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 Welcome lo our Annual Trustees Report for the financial year 2023 -2024. This is my first report as the newly elected chair of Ihe Womencentre board and I wish lo express my thanks lo the OLttgoing chair Maura Wilson. Some Hlghlights Womencenlre Strategies In the year the continuation of our work wilh Ihe Pilollighlers (https-IknM.pilotlighl.org.ukMeslon-charity-awards) resulted in the development of the Womencentre Stralegy 2024-2029 (lo be launched in autumn 20241 ,a Voice and Influence Strategy and a Marketing and Communications Strategy. This has been a huge piece of work involving Ihe board, staff. volunteers and women who access our services and the WC stralogy was the focus of the staff and volunteer conference in March 2024. The conference was allended by 80 staff, volunteers and 2 x board members, where we focussed on our future direction strategy. values, communicalions, branding and our collective Womencenlre narratives. I would like to express my thanks lo everyone for supporting these vital pieces of work that will provide the organisation with our strategic direction for the next 5 years. Fundlng and Servlces The work of the organisalion has conlinued lo develop over the yeaT with some new funding stre8m5. Our main focus has been lo ensure that our core contracted, and Irusl Igranl funded services have been maintained. In January 2024 we received the n8ws that our Women's Mental Health and Wellbeing service in Kirklees had been recommissioned for a further 5 years after a suGcessfLtI tendering prO￿S5. Further bids lo the National Lollery for our work with girls and young women (1125) were also successful as well as a successful bid lo the NLCF alongside th8 STAGE partnership for continuation of our work with adults who are being sexually exploited. The DomesllcAbuse recommissioned contract in Calderdale re started from July 1st, 2023. Womencentre Board The Womencenlre board continued lo meel both in person and virtually throughout the year lo ensure that Ihere was a clear focus on Ihe organisation's work.11 trustees fully conlribuled Iheir skills and knowledge. The main sub groups are Finance, HR and Conlrads, Risk and ComplianrE. The fundraising and communications sub group was discontinued in the year, bul one board member has worked closely with the CEO and the Communications and Marketing lead to ensure that this work has been progressing. Of note has been the development of the Communications and Marketing Strategy and the CRM database ensuring there is improved communication with all members and supporters. Volunteering The board received a report on the development of our volunteering offer at Womencenlre thal was enabled from the legacy funding from the late Doreen Pickle5. Capital Projects The board was delighted lo see the windows capital project completed in early 2024 in line wilh the budgel for the work. We would like to express our thanks to all the funders and wider supporters who invested in this capital project that has made a huge difference to the security within the building. They are, Albert Gubay Charitable Foundation, Clolhworkers, Foundation. Bernard Sunley Foundation. 8ealrice Laing Trust, Liz and Terry Bramall Foundation, Community Foundation for Calderdale and all the Window's Crowd Funder supporters. Womencenlre Homes-The Womencenlre board has continued to support Ihe development of our sister charitable company Womencenlre Homes and Womencenlre conlinues lo own the three properties initially purchased with the social loan from Ihe Community Foundation for Calderdale. Womencenlre receives renlal income for these 3 properties. WOMENCENTRE LIMITED CHAIR'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Allhough il has been a challenging ye3r for WCH with previous housing development opportunities no longer available Womencentre is still lolally committed to ensuring that our sister chaiily secures additional funding for additional properties for women and children in Calderdale. On behalf of the board, I would like to thank all staff, volunteers, members and SLtpporters for their commitment and investment into the lives of the women. girls and clients we support through the many services al Womencenlre. Mel John Ross Chair Dale.. WOMENCENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present Iheir annual report and financial slalements for Ihe year ended 31 March 2024. The financial slalements have been prepared in accordance with the accounting policies sel out in note 1 to the financial statements and comply with the charilWs Igovefning document], the Companies Act 2006 and "Accounting and Reporting by Charities,. Slalemenl of Recommended Praclice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" leffeclive 1 January 2019). Objectives and activities The charily's purpose as set oul in objectives listed in the company's memorandum are to benefit the public by.. The promolion, preseNalion and protection of the good physical and mental well being of women., To advance the education of women aboul all matters Goncerning their welfare. Al the annual general meeting held on 14 Oclober 2019 a change lo the objects was approved, the revised oblecls are.. The promotion, preservation and protection of the good physical emotional and mental well-being of primarily women and children and all victims of domeslic abuse., To advance the educalion ofwornen about all matters concerning their welfare. The aims of the charity are.. To provide a comprehensive and accessible service for women, run by women, which encompass the whole range ofwomen's health and well-being issues. To reach and allract women who may normally slay away from doctors and other medical and social services for reasons of age, culture, sexualily, dass, marital slalus and racial origin. To encourage the diffident who may be in high risk groups, to seek help Ihat they might not olhetwise recelve, by providin9 a relaxed, non-clinical atmosphere. To seek more effective ways of preventing and meeting women's health problems by means of research, exchange of experience, informalion and data collection. To further a general understanding about women's health care provision both within the medical profession and the community. To develop constructive and positive rélalionships wilh medical, social, voluntary and other services in order lo facililale the eslablishmenl of an effeclive system of referral. information and mutual support. To Tecognise and welcome the conlribulion th31 allernalive therapies can make lo a seNice of this kind To encoLsrage actively ihe formation of self-help and support groups. bolh therapeutic and educational in nature. The charity's aims, obje¢lives and activities are reviewed each year. This review looks al the aclivilies undertaken in the previou5 year to ensure that benefits have been brought lo those groups the Gharily was sel up to help, the review a150 helps lo ensure that our activities remain focused on our stated aims and objectives. We have referred lo the guidance contained in the Charity Commission's general guidan￿ on public benefit when reviewing our aims and objectives and in planning the charills future aclivilies. In particular the Iruslees consider how planned aclivilies will contribute to the aims and objeclives they have sel. The charity's objects and funding limit the Se￿iCe we pro)ride lo women, however equal access by women lo the charily's services is an important issue, so ensuring Ihe charity doesn't discriminate against age, race, disability or sexual orienlalion. Beneficiaries to the charity's seNices are any women seeking our assistance, wilh many beneficiaries referred lo our services by governmenl agencies. The charity provides il services free of charge so ensuring thal women in poverty are nol excluded. Many of our projects are specifically charged with Ihe objective of encouraging and enabling excluded women and their children to engage with the sewvices of the Womencenlre. PubliG benefit The trustees have paid due regard to guidance issued by the Charity Commi55ion in deciding whal activities the charity should undertake. WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlevements and perfomiance CEO Re Overvièw and Achievements 11 has been another busy year al Womencentre wilh 4880 referrals received across all services. We recruited additional staff into the Calderdale Slaying Safe Team al the commencement of our new contract in July 2023 and have a new team of volunteers supporting all our work in Calderdale and Kirklees. We also receive additional support from a range of students on placements wilh us loo. The senior team has gone from strength lo strength and in March 2024 we recruited a new senior operalSonal manager for Kirklees, following the relirement of the previous managèr. Our team managers working across all sites ensure Ihal Ihe day-to-day quality of our seNice provision remains high. SeNffice Delivery We continuè lo offer a mix of face to fac£ and telephone interventions wilh some virtual appointments also laking place across our 4 siles. The commissioned and grant funded operational seNices have all remained busy with demand outstripping the resources available across many of our serwices. In particular, Ihere are wailing lists across our counselling services. The board receives contract moniloring and granl funding reports al Ihe relevanl subgroup and there is reporting lo all commissioners and funders of our services. Organisatlonal Strategic Priorltles The priorities for the organisation in the pasl year have been aligned lo our 3 key organisalional objectives. They are.. Deliverlng quality servlces A learnlng organisation that shapes best practlce at a national level An effective, well-managed and resilient organlsation A review of the priorities with Ihe senior management team and the Womencenlre Board in MarchlApril 2024 evidenced that the OTganisalion had remained focused on all priority areas of work. Income generation has continued via donations, membership, and external fundraising. Membership donations in 23124 were £4,955 with general donations al £16,975 with gift aid still lo be added. Our social media presence has continued throughout the year. supporting wider Communications about our work and that of wider women's organisalions across the country. Partnershlp and Consortlum Working Our national and influencing work alongside Agenda, SafeLives, Survivors Trust and Respect has been maintained in support of our operational work with both viclims and perpelralors of domeslic and sexual abuselviolence. We continue to feed inlo national consullalions and liaise with Ihe Domestic Abuse Commissioners Office about the Violence Against Women and Girls agenda. Across West Yorkshire we have been allending quarterly meetings with the ￿ Mayor and heT Deputy and receive regular updates on the work being undertaken in relalion lo the delivery of the Safely ofwomen and Girls Strategy. Womencenlre also continues lo be involved in a range of slralegic partnerships including Domeslio Abuse Slralegic Boards in Calderdale, Kirklees and 8radford, and Ihe WY Third Sector Advisory Board via Ihe WY Mayor's Office. Addilionally, Womancentre continues lo allend the Third Sector Leaders in Kirklees, the Chief Offi￿rS group in Calderdale where the Womencenlre CEO is the current Chair. Calderdale Liaison and Diversion Board (Chair) and the WY Liaison and Diversion Slralegic Board. WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Safeguardlng All teams are clear about their safeguarding responsibilities The organisalional safeguarding assessmonl will be refreshed in 2024-2025. Volunteers There are now 2 part lime volunteer coordinators, and this has resulted in a significant increase in volunteers supporting all Womencenlre activities. This includes including 1-1 counselling. drop-in support, group Wofk, shopping and administrative support. In total in the yeaf 64 volunleers including board members contributed 3263 hours al a monetary value of £51,724.08 to Womencentre. We enwsage an increase in vo5unleers in 2024-2025 10 support our 40th year celebrations. Core Funding Grants WomenC8ntre would like to continue lo express out Ihanks to.. - The Garfleld Weston Foundallon who provided Womencenlre with a grant for core funding from January 2023 until Ihe end of December 2024. This has enabled Ihe CEO and the Communications and Marketing lead lo become more strategically involved in the organisalion's development work. The Minlstry of Justice for their grant towards core cosls from January 2023 until March 2025. which has contributed towards core staffing posts as well as office rents, IT, and database licen￿5. We are working closely wllh Ihe MOJ lo share outcomes data on the work we are undertaking with women al risk of or who are involved with Ihe criminal justice syslem. Finally, I would like lo Congratulate Ihe chair of our Womencenlre Board Mel who was as awarded an MBE in the 2024 New Years Honours for her services to child￿n. Angela Everson CEO WOMENCENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Services OveNiew Counselling Calderdale - Calderdale IC8 provided grant funding for the counselling service al Womencenlre. The counselling setvice. over the year, has been provided by 3 part lime qualified counsellors. In the year 178 referials were received and the team engaged with 120 clients wilh 80 clients receiving counselling sessions. 81 •/• of the referrals come from internal services at Womencenlre with 63.fi from Calderdale Slaying Safe Domestic Abuse service al Womancenlre and a further 190A as self-referrals. The main presenting issues were domestic abuse, trauma. anxiety, bereavement, self-harm, suicidal ideation and family and child contact issues. Additional funding also continued lo be re￿iVed for Ihe Moving Fonvard group- a safe and empowering space for women who have experienced trauma and or domestic abuse. 7 courses were offered and a lolal of 29 women allended one of the gTOUPS. Calderdale Staying Safe Domestic Abuse Support Servlce Commissioned by Calderdale MBC under the guidance of the DA strategic partnership board. Womencentre began delivery of the newly commissioned conlracl from July 2023 working with adults Imale and female aged 16 years+) across all risk levels. In the year the service's Leading Lights (SafeLive5) accredilalion was renewed after a successful and robust assessment process. Additional funding has continued lo be added to Ihe conlraclual work with grants received from the Ministry of Juslice via the West Yorkshire Mayor's Office for increased high risk IDVA support. There has also been wider funding for other vital support needs from local charilies and national charities particularly the Household Support Fund in Calderdale and Ihe Circle Fund via Safe Lives. Support has predominantly been provided in person and by phone. Referrals have continued lo be received from wider multi-agency professionals, self-referrals and those internal lo Womencenlre. The leam works alongside range of partner agencies and allends the Daily Risk Assessment Management Meeting {DRAMM) and allends the fortnighlly MARAC IMulti- Agency Risk Assessment Conference). The court IDVA in the team has conlinued lo support victims al courts in Wesl Yorkshire throughout the year as well as working closely with criminal juslir£ partners lo support increased allrilion rates. This year the service received 2805 referrals of which 1568 domeslic abuse victims ace£ssed a senrice. The Freedom Programme and Ihe Own My Life course were attended by 139 women which is an increase in allendees on the previous year. The service user group has become eslablished. The team continues lo be offer advice and support to a wide range of mulli-agency frontline workers across all S8clors in Calderdale. WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 PCC Capltal and Revenue Project West Yorkshlre Mayor's Offlce - Womencentre has conlinued lo work with the Mayoral office and wider Criminal Juslice partners lo successfully deliver a Live Video Link lo the courts. This continues to be a mosl valuable resource lo support viclims of crime to give their evidence safely both for victims in Calderdale and also out of area. In total 44 video links were booked and whilst the successful outcomes were nol as high as the previous year this has been mainly due to adjournments and some victims withdrawing due lo the lime il lakes lo gel the court. Women Making Changes - The Henry Smlth Charity has been providing a 3-ye3r grant that will end in January 2025. In year 2 to December 2023 due lo the increased hardship that many women are suffering, we received more requests for help. particularly at the crisis end of support. We supported 157 women, 58 of whom were supported by our reception triage volunleers. This support was varied and often included an urgent food parcel prior lo being referred lollinked wilh the food banks, toiletries including sanitary products, ulililies supporl including lengthy telephone calls lo Ihe relevanl company. A great deal of emotional support due to ongoing distress is also offered sometimes over several visits. The Women Making Changes team also supported a larger group of women {45) lo access critical support but not all these women were ready lo lake the next slep of intensive one lo one work which requires emotional work from the women. Additional support at the initial triage assessmenl and engagement stage. has also included mobile phone lop up, bus passes, nappies, toys for Christmas or birlhdays and phone chargers. Calderdale Small Council Grant- 6 Greener Women suslainable living courses were offered for women to find out more about recycling, upcycling, reducing energy costs, food wasle and how lo shop smarier. Supported Fortnighlly free walks in the local community were also offered. Heallng Moves - Funded by the West Yorkshire Mayor's Communlty Safety Fund Ihe Healing Moves group was a new partnership approach for Womencenlre. Working alongside a trained Taekwondo inslruclor the course aims lo help the allendees lo learn a new skill in a safe environment, gain physical and mental strength, self-confidence and to connect with others and have some fun. West Yorkshire Lla180n and Diversion via Wakefield Council provided a granl to Womencenlre lo deliver a behaviour change Respect accredited programme in Calderdale. Numbers atlending the group work programme have been low despite a great deal of promotion of this programme across partner agencies, so some individual programmes ofwork have been underlaken. Calderdale Cost of Llvlng Fund Womencentre received fundin9 from Ihe above fund which allowed Womencentre lo help the women and families we support lo manage with the current rising cost of living. The granl provlders were The ￿ Mayor's Cost of Living Emergency Fund, Calderdale Council, Community Foundation for Calderdale and the Department for Work & Pensions via the Household Support Fund. Womencentre was able to buy duvels, blankels, slow cookers. air fryers. household packs, food vouchers elc for distribution to the women we support. WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Bradford Servlees Domestic Abuse Bradford - the service is commissioned by the City of Bradford M8C and the Bradford Clty, Bradford Dlstrict and Airedale, Wharfedale and Craven ICB'S and Womencenlre is part of Survive and Thrive partnership alongside Staying Pul and Family Action. Womencenlre received additional New Burdens Funding in 2023-2024 from Bradford Council for the specialist DA and SV counselling as part of the SuTvive and Thrive contract. Our service has been delivered from our office base in Bradford City Centre providing safe spaces for counselling lo lake place as well as offering the behaviour change group work programme. As parl of this contract Womencenlre delivers Bradford Maze the Domeslic Abuse Behaviour Change Perpetrator ProgTamme that is RESPECT accredited and the DA and SV counselling seNice. Bolh services are for men and women, Over the year Bradford Maze r8C8iV8d 385 referrals lor Ihe Behaviour Change group work programme of 1..1 work with 353 assessmenls being undertaken. 122 men accessed Ihe group and 22 were offered the programme on a 1-1 basis. The Domestic Abuse and Sexual Violence counselling 5eniice conlinued to see an increasing demand for the seNice with 636 referrals. 440/0 of clienls reported improved coping stralegies, 39% had a reduclion in their anxiety and trauma symptoms and 140h if clients were able to access language support. The Movlng FoNard group received 162 referrals and the programme ran 6 times through the year and worked with 51 clienls. 480/0 felt beller able lo manage their menlal heallh and 500h of the clients reported a reduction anxiety and trauma symptoms. Klrklees Mental Health and Wellbelng Ser4*ice The seTvice is commissioned by Kirklees Councll and both Klrklees NHS ICB'S and supporls women 1Sving in Kirklees, aged 18 years and over who experience mental ill-heallh lo access opportunities that promote, prolecl, and improve mental health, physical and emolional wellbeing, and recovery. The team offers 8 range of group-based aclivilles lo help build resilience, confidence and self-esleem and lo reduce isolation. The team works hard lo create an environment of warmth, acceptance, comfort and inclusivity. The service is holistic and creative. focusing on women's strength5 providing solace, security and support in a confidential space, Referrals are received from GPS, Mental Health Services in North and Soulh Kirklees. Housing Providers and Probation Services,, bul most referrals come from women who have used our services, word of rnoulh and other Voluntary Sector providers including our Working Together Better partners. Over the year 570 women were supported via a range of support and aclivilies including 63 accessing person- cenlred counselling and there were 387 new referrals. SeNices offered were Creative Therapies, Dance & Movement, Music & Art, Peer Support Groups, Women in Exile, Mothers Apart, Sister Shoul (LGBTQ>, Relaxation, Addictive Behaviours Tea & Quiz (Dewsbury), Relaxation. Menopause Support. There was also a range of coproduced groups including Making Sense, Relationships. Confidence, Activity Groups (Sewing & Knilling, Walking. Singing, Yoga). The team continued to offer the low-cost counselling service. The team looks forward lo conlinuing Ihis invaluable service until 2029 following the successful tendering process in December 2023. WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Women Making Changes (WMC}- Funded by Klrklees MBC the team supports victims and Survivors ol domestic abuse with complex needs. In the year, the team received 137 referrals from a wide range of sources with case Wofk completed wilh 126 women. The highest OA of refeirals were self-referra15 Wlth a range of presenting issues including benefits, debl, budgeting, domestic abuse. A new partnershlp approach will commence in April 2024 - KDASS (Kirklees Domestic Abuse Support SeNices) working alongside Pennine Domestic Abuse Partnership, KRASSAC and the Bridges Outcomes Partnerships. STAGE (Support to Overcome Experlences of Sexual Exploitstion) was funded by Natlonal Lottery Community Fund via Changing Lives. Since January 2022 collaboraling with other women's organisalions Womencenlre has been able lo continue lo support women affected by historical CSE in Kirklees. The project has offered support lo women. aged 16 and over. to address and overcome experience5 associated with sexual exploitation and grooming. Our case worker provided personalised trauma-informed 1-.1 and group- based support lo help women achieve their personal goals. Womencenlre has continued lo share our expertise as part of the wider partnership work in Kirklees and has conlinued lo be part of the Slage Influencing group al a national level. In November 2023 we We￿ delighted lo be part of the national launch of the Changing the Narrative report aboul the work that had been undertaken across the partnership and look forward lo furlher conllnuing our delivery as part of this partnership. From Apiil 2024 we will be expanding our service offer and recruiting an Adult Sexual Exploilalion worker in Calderdale to help women address their immediate needs. The work will drive and embed best pracllce in working with young women as they transition into adulthood. WY Mayor's Communlty Safety Fund bid for a specialist DA recovery programmes in Kirklees tailored lo racially minorilized groups was awarded in January 2024. Alongside PDAP {Pennine Domestic Abuse Partnership we will deliver a co-produc8d 10-week programme in community languages alongside 81ack, Asian and minorilized victims of DA. We will aim lo.. Reduce isolation and increase emotional wellbeing and resilten¢e Improve understanding of Domestic Abuse and supporl early warning signs and healthy relationships Provide opportunities for peer led learning and ongoing support Increase confidence to access other services and support entry into further development Such as access to education and employment. There will also be ongoing facililaled peer support groups, building on Ihe relationships formed lo reduce anxiety, develop confidence. Increase engagemenl and maintain peer relationships. Kirkleès Household Support Fund administered by One Community in Kirklees. Womencenlre receiv8d funding from the above fund helping lo enable us to provide duvets, blankèts. slow cookers, air fryers. household packs and food vouchers elc for distribution to Ihe women we support with the granl. The Mothers Apart: Common Threads Collectlve began work on the Keeping Molhers in Mind project. This new study, funded by Ihe National Institute for Health and Care Research under ils Research for Patienl Benefit Programme, brought together mothers, practice pioneers, and Lancaster academics lo address serious shortfalls in mental health provision for women in care proceedings. The collective, facililaled by Siobhan Beckwith, are the Lived Experience Advisory Panel (LEAP) and throughout the project existing models of consullalion were adapted lo ensure that lived experience and shared learning was central Ihroughoul the whole project. The findings will be used lo make recommendations lo social care professionals and organisations about the support that these mothers need with Iheir menlal health. Webinars, Easy Read materials, short films, reports, and articles for social care organisations were produced to ensufe ihal as many people as possible read the research. As part of our Mothers Apart work at Womencenlre we also continue lo provide consultancy to adoption agencies lo enhance their learning and understanding. WOMENCENTRE LIMITED TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 Se7vlces Working Acr08s Calderdale and Kirklees 1125 funded by the National Lottery's Communlty Fund concluded in August 2023. The provided girls and young women aged 11-25 years living in Calderdale and Kirklees, wilh a range of early inlervenlion approaches focussing on times of dislress and significanl transitions in Iheir lives. Frontline delivery was provided by two fLtII lime project worker5 and in the final year 37 girls and young women received 1-1 and or peer support. The length of the support ranged from a few week5, to over one year and in the final year we deliver8d support in schools, colleges, community venues, in the girls, own homes (where appropriate) as well as in our cenlres. 1125 helped equip Ihem with increased resilience and confiden￿, enabling Ihem lo Gope better with difficulties and change, as these arise, building wellbeing and connections and supporting futUTe planning. During the year whilst wailing for a future Lottery funding decision Womencenlre worked with funding from Pennine Domestic Abuse Partnership to provide safety, resilience and wellbeing support lo children and young people who were victims of domestic abuse. Freedom lo be myself - working alongside North Huddersfield Trust School as part of a school programme the1125 team delivered sessions for groups of 6.8 girls focussed on, values and morals, labelling, self-idenlity, change and why we often compare ourselves to others The programme focused on the messages of empowerment and equality and a booklet was produced for each girl lo lake away wilh them on the topics covered wilh resources, links, lips, strategies and worksheel5. A successful bid lo the Natlonal Lottery Communities Fund has meanl Ihal the seNice will resume from January 2024. West Yorkshlre All Age Llalson and Diverslon Service funded vla NHS England vla Wakefleld Councll Womencenlre has 3 seconded staff working on Ihe female pathway. Across the 12 months ending March 2024, our L and O staff worked with 154 lemale service users across Kirklees and Calderdale as part of a wider cohort of 680 females across Wesl Yorkshire (230/.). Of the 154 female seNice users, 26 of these {170A) received 8 referral into the Women Centre for counselling andlor wider support, Assessments compleled when service users slari working with Liaison and Diversion identified vulnerabilities and of significance the most Gommon needs identified were those of mental health, victim of abuse and financial need. Reconnect Womencenlre has a seconded worker as part of Reconnect. This service as part of L and D aims lo improve the wellbeing of women leaving prison, reduce inequalilies and address health related drivers of offending. The seNice offers liaison advocacy signposling and support lo fa¢ililale engagement with communily-based heallh and supporl services. Crlsis Funds Safe Live5 - Ihrough the Circle Fund provided a grant lo support DA viclim5 al times of emergency. DV Flee Fund via Women s Aid- a national government funded initiative enabling Womencenlre lo access funds lo support women leaving in an emergency lo refuge accommodalion. The Bearder Charity has continued to provide Womencenlre with funding to help women and Iheir families al limes of great need. We could not be more grateful for this fund Ihat we use for transport, food, furniture, and olher essenllal basic items elc. Halifax Rotaryj Revoplas and the Junior Chamber of Commerce supported Womencenlre al Christmas and as ever Iheir donalions were well received from the families we support. 10- WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Financial revlew Reserves policy The Board of Trustees has developed a reserves policy in sine with gLtidance from The Charity Commission. The principle funding sources are governmenl grants and granls from charilable trusts which are used lo fund the aclivities detailed above. At March 2024 unreslricled funds 51and al £330,899, a reduction from the previous year. This figure indudes 3 designated funds lolalling £316,888 and remaining free reserves of £14.011. The 3 designated funds are.. £131,689 Doreen Pickles legacy which is being used to support women al all levels within the organisation with a specific emphasis on volunteers. £39,466 has been ulilised during the financial year. £35,198 Garfield Weston Foundalion which will be used on senior slaff salaries during the 24125 year. £150,000 Contingency Fund. The Board recognises Ihe need to cover staffing costs which may nol be eligible or affordable within reslricled funds expendilure {e.g. maternity pay, long lerm sick pay, redLtndancy payl, cash flow management (particularly if grants are received in arrears) and unforeseen building maintenance as well as the need lo sel aside funds for conlinuing core costs for a short period in case of the loss of significant funding stream. Investment policy The charily aims lo maximise interest earned by placlng cash in high interest accounts whenever the amounl of funds held by the charity allow. Major risks The Iruslees have 2 duly lo identify and review Ihe risks lo which the charity is exposed and lo ensure appropriale controls are in place lo provide reasonable assurance against fraud and error. The Iruslees have conducted a review of the major risk5 to which the charity is exposed and systems have been established to miligale those risks. Inlernal risks are minimised by the implemenlalion of procedures for aulhorisation of all transactions and projects and to ensure consislenl quality of delivery for all operational aspec15 of the charitable company. These procEdures are periodically reviewed to ensure that they still meet the needs of the charity. 11 WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for future periods Prioritles In 2024 -2025 Deliverlng Quality Servlces We wlll: Continue lo focus on offering the highest quality seNices and Womencenlre will look for opportunilies lo maintain all conlracled delivery through successful bidding and tendering processes especially in Bradford. Calderdale and alongside Wakefield Council for the re tendering of the WY Liaison and Diversion Service. Seek lo continue lo develop our reach and identify new opportunities. Introduce the Adult Sexual Exploilalion Service in Calderdale in addition lo Kirklees (Formerly Stage) and continue to deliver the 1125 National Lollery Community Funded service lo develop our work with girls and young women across Calderdale and Kirklees. Work alongside Kirklees council to embed an oulcomes-based approach to the delivery of DA seNices- KOASS. {Formerly Women Making Changes) Continue lo develop our work with women in the criminal justice syslem supported by the MOJ core costs funding alongside criminal justice partners e.g. Wesl Yorkshire Liaison and Diversion SeNice and wider partner5 in the women's seclor, CLINKS. Quality assure and evidence our longstanding trauma informed delivery across all service areas by conducting an audit and producing an action plan to identify areas of good practice and gaps across services using the WY Trauma Informed Checklist. All the above work will be supported and overseen by the Womencentre Board. A learnlng organisation that shapes best practlce, at a local and natlonal level. We wlll: Continue lo leam from the womenlclienls we support and ensure that Women's Voices are heard to bring about change by implementing a Womencenlre Women and Girls VoicE and InflLtence Strategy. Engage fully in the Violence Against Women and Girls (VAWG) Work and support campaigns that highlighl the injustices for women and girls alongside wider women's sector organisations locally, regionally, and nalionally. We will challenge approaches that have a negalive impact on the lives of women and girls via existing partnerships, national discussions and consullalions and networks e.g. ￿ Mayor's Office, DA Commissioners Office. Engage with WC memberslsupporterslmalrons lo further spread the word about the importance of our work. Engage with all Womencentre stakeholders for ideas and will launch our 40th year celebrations wilh a prograrnme of events for 2025. a team of fundraising volunteers, a timeline of Womencenlre's growth using archive materials and by asking local women lo share their stories wilh us. Encourage our staff and volunteers to develop their skills by accessing both internal and external professional development training. An effectlve resilient and well-managed organlsation We will: Finalise, launch and implement the Womencentre Strategy 2024-2029. Recruit three additional board members with relevant skills and ensure all board subgroup members further develop skillslexpertise to support robust governance. Continue lo focus on organi5alional data capture to evidence the breadth of Ihe work across the organisalion and lo ensure that services meel Ihe needs of the communilies we work with. Undertake a slaff sulvey, review all HR processes implement the employee Hospilal Saturday Fund Health Plan across all Womencenlre employees Continue lo prioritise our environmenlal approaches in 2024-2025 focusing on the priorities within our suslainabilily plan and further evidence our social value. 12- WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management The charity is controlled by its Memorandum and Articles of Associalion, dated 29 January 2007. and constitutes a limited company, limited by guarantee. The charity's Memorandum and Articles of Associalion were amended on the 5 Augusl 2008, to Change the charity name from Calderdale Well Woman Association lo Womencenlre. The trustees, who are also Ihe direclors for the purpose of company law, and who served during the year and up lo the date of signature of the financial slalemenls were.. MSBryan K A Marczewskl A L Dower M S John-Ross R KamGhe Hmshah E L Kirby N Mcclelland J L Alford EJWebb M Wilson K Anstee S E Wilson A P Hamber-sloll (Resigned 30 October 2023) (Resigned 12 June 2023) (Resigned 11 March 2024) (Appoinled 16 October 2023) (Appoinled 16 October 2023) (Appointed 27 March 2024) Recruifmenl aiid appointmenl of Irus188S The charily is managed and overseen by the Iruslees appointed by the members. All Iruslees give their lime voluntarily and receive no benefits from the charity. Any expenses reclaimed are sel out in the accounts. The following specific roles were held on the board by trustees during the year.. Chair Vice Chair Treasurer Vice Treasurer M S John-Ross J L Alford A L Dower R Kamche Organisalional slnicture Remun8ration policy The key managemenl personnel of Ihe charity have been identified as the Chief Executive, Deputy Chief Executive, Finance Manager and Operations Managers for Calderdale. Bradford and Kirklees. The aggregate employmenl benefits, including employers national insurance and pension conlribulions, for these key management personnel for the year was £214.593 (2023 - £192.858). The salaries of these key management are sel by annual review and confiimed by Ihe Irustees. Olh8r matters Liability of members The liability of members is limited. 13- WOMENCENTRE LIMITED TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Auditor In accordance with the company's articles, a resolution proposing that BK Plus Audit Limited be reappoinled as auditor of the company will be pul al a General Meeting. The Irustees, report Was appr ed by Ihe Board of Trustees. SJoh Trustee oss 14- WOMENCENTRE LIMITED STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The Iruslees, who are also the directOTS of Womencentre Limited for the ptsrpose of company law. are responsible for preparing the Trustees, Report and Ihe financial slalemenls in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Company Law requires the trustees lo prepare financial statements for each financial year which give a true and fair view of Ihe slate of affairs of the charity and of the incoming resour￿$ and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statemenls, the trustees are required to: select suitable accounting policies and then apply them consistently; obseNe the methods and principle5 in the Chaiitie5 SORP., make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going concern basis unless il is inapproprlate lo presume Ihal the charily will continue in operalS0n. The Iruslees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial slalemenls comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe charily and hence for taking Teasonable steps for the prevenlion and detection of fraud and other irregularities. 15- WOMENCENTRE LIMITED INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WOMENCENTRE LIMITED Oplnlon We have audited the financial statements of Womencenlre Limited (the 'charily ) for the year ended 31 March 2024 which comprise the statement of financial activilies, the balance sheet, the statement of cash flows and notes lo the financial statements, including significant accounting policies. The financial reporting framework that has been applied in Iheir preparation is applicable law and United Kingdom Accounling Slandards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting PraGlice). In our opinion, the financial slalemenls- give a true and fair view of the stale of the chafltable company's affairs as at 31 March 2024 and of ils incoming resources and application of resources, for Ihe year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requiremenls of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with Inlernalional Standards on Auditing (UK) {ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Audilols r8sponsibilitigs for the audil of the financial sfatements section of our repori. We are independent of the charity in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Elhical Standard, and we have fulfilled our other elhical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our oplnion. Concluglons relating to going concern In auditing Ihe financial slalemenls, we have Concluded Ihat the Injslees, use of the going concern basls of accounting in the p￿ paralion of the financial s121emenls is appropriate. Based on the wor* we have performed, we have not idenlified any material uncertainties relaling lo events or conditions Ihal, individually or collectively, may cast significant doubt on the charity's ability lo continue as a going concern for a period of al least ￿e1ve months from when the financial slatemenls are authorised for issue. Our responsibilities and the responsibililles of the trustees with respect to going Concern are described In the relavanl sections of Ihis report. Other Information The other information comprises Ihe information included in the annual report olher than the financial slatemenls and our audilorfs report Ihereon. The Iruslees are responsible lor the other information contained within the annual report. Our opinion on the financial stalements does not cover the other infomalion and we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing so, consider whether Ihe other informalion is materially inconsislenl wilh the financial slalemenls or our knowledge obtained in the course of the audit, OT olhetwise appears lo be materially misslaled. If we identify such malerial inconsistencies or apparent material misslalements. we are required lo determine whether this gives rise lo a m21erial misslalemenl in the financial statements themselves. If, based on the work we have performed, we conclLtde Ihal there is material misslalemenl of this other information, we are required to report thal facl. We have nothing lo report in this regard. Matters on which we are requlred to report by exception We have nothing lo report in respect of the following matters in relalion lo which the Charities (Accounts and Reporls) Regulations 2008 require us lo report lo you if, in our opinion.. the information given in the financial slalements is inconsislenl in any material respect wilh the trustees, report., Dr sufficient accounting records have not been kept- or the financial statements are not in agreemenl with the accounting records., or we have not received all the information and explanations we require for our audit. 16- WOMENCENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMENCENTRE LIMITED Responsiblllties of Irustees As explained more fully in Ihe slalemenl of trustees, responsibilities, the Iruslees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial slatemenls and for being satisfied that they give a Irue and fair view, and for such internal control as the Iruslees determine is necessary lo enable the preparation of financial slalemenls Ihal are free from material misslalement, whether due lo fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability Io continue as a going concern, disclosing, as applicable. mallers related lo going concern and using the going concern basis of ac¢ounling unless the Iruslees either intend to liquidate Ihe d)arilable company or lo cease operations, or have no realistic alternalive bul lo do so. Auditofs responsibilities for the audSt of the financlal statements We have been appointed as auditor under section 144 of the Charities A¢1 2011 and repoTt in accordance with the Act and relevant regulations made or having effect Ihereunder. Our obje¢lives are lo obtain reasonable assurance about whether the financial stalement5 as a whole are free from material misstatement, whether due lo ffaud or error, and lo issue an auditor's report ihal includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance wilh ISAS (UK) will always detecl a material misslalemenl when il exists. Misslalemenls can arise from fraud or error and are considered malerial if, individually or in the aggregate, Ihey could reasonably be exp8cled to influence the economic decisions of users taken on Ihe basis of these financial slatemenls. The extent lo which our procedures are capable of delecling irregularilies, including fraud, is detailed below. A further descrlpllon of our responsibilities is available on the Financial Reporting Council's websile at.. htlps'.11 w.frc.org.uklauditorsresponsibililies. This description forms part of our audilorfs report. 17- WOMENCENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMENCENTRE LIMITED other matter6 Otjr approach to identifying and assessing the risks of material misslalement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows.. Tha engagement partner ensured that the engagement team collectively had the appropriate Compelen￿, capabilities and skills lo identify or recognise non-compliance wilh applicable laws and regulations., We identified the laws and regulations applicable to the company through discussions with directors and other management. and from our commercial knowledge and experience of the industry sector", We focused on specific laws and regulations which we considered may have a direct malerial effect on the financial slalemenls or the operations of Ihe company, including the Companies Act 2006, laxalion legislation and data protection, anli-bribery, employment, environmental and health and safely legislation., We assessed the exlenl of compliance with the laws and regulations identified above through making enquiries of manag8menl and inspecting legal correspondence., and Ensured laws and regulations were Communicated within the audit team regularly and the team remained alert lo instances of non-compliance throughout the audil. Wa assessed the susceplibilily of the company's financial slalements to material misslalement, including obtaining an understanding of how fraud mighl occur, by.. Making enquiries of managemenl as lo where they L￿nSidered there was a susceplibilily lo fraud, their knowledge of actual, suspected and a116ged fraud- Considering the internal controls in place lo mitigale risks of fraud and non-compliance with laws and regulations- and Understanding the design of Ihe company's remuneralion policies. To address Ihe risk of fraud through managemenl bias and override of controls, we,. Performed analytical procedures lo idenlify any unusual or unexpected relalionships., Tested journal enlries to identify unusual transactions Assessed whether judgements and assumptions made in determining Ihe accounting eslimates sel out in note 2 were indicative of potenlial bias: and Investigated the rationale behind significant or unusual Iransaclions. In response lo the risks of irregularilies and non-compliance with laws and regulations, we designed procedures which included, bul were nol limited to.. Agreeing financial slalemenl disclosures to underlying supporting documentation. Reading the minutes of meetings of those charged with governance: Enqulring of management as to actual and polenlial liligalion and claims,. and Reviewing correspondence wilh HMRC. relevanl regulators and the company's legal admsors. There are inherent limitations in our audit procedLFres described above. The more removed that laws and regulations are from the financial Iransaclions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit Ihe audit procedures required lo identify non-compliance with laws and regulations lo enquiry of the directors and olher rnanagemenl and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due lo fraud can be harder lo detect Ihan those that arise from error as they may involve deliberate concealment or collusion. 18- WOMENCENTRE LIMITED INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMENCENTRE LIMITED Use of our report This report is made solely to the company's fflember5, as a body. in accordance with seclion 391 of the Companies Act 2014. Our audit work has been undertaken so that we mighl slate to the company's members Ih05e matters we are required lo slate lo them in an audilo¢s report and fof no other purpose. To Ihe fullesl exlenl permilled by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work. for this report, or for the opinions we have formed. Vlclorla Atkinson FCA (Senlor Ststutory Audllorl for and on behalf of BK Plus Audlt Limited 24 October 2024 Chartergd Certiliod Statutory Auditor 52 Sl Johns Lane Halifax Wesl Yorkshire England HX12BW BK Plus Audil Limited is eligible for appointment as audilor of Ihe charity by virtue ol ils eligibility for appoinlment as auditor of a company under section 1212 of the Compani8sAcl 2006. 19- WOMENCENTRE LIMITED STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITUREACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restricted funds funds 2024 2024 Total Unrestrictsd Restricted funds funds 2023 2023 Totsl 2024 2023 Notes Income from: Donations and legacies Charitable aclivilies Investments 58,829 1,657,406 1,716,235 9,607 37,542 47.149 6.391 6.391 65,924 1,672,030 1.737.954 13,078 29,653 42,731 1,154 1,154 Totsl income 74,827 1,694,948 1,769.775 80,156 1,701,683 1,781,839 Expendlture on: Raising funds Charitable acliviliès 5,649 5,649 101,033 1.924,759 2,025.792 6,596 6,596 73,134 1,683,520 1,756,654 Totsl expendlture 108,682 1,924,759 2,031,441 79,730 1,683,520 1,763,250 Net incomel{expenditure) (31.855) (229.811) (261.666) 426 18,163 18,589 Transfers be￿een funds (480) 480 12,57n 2,577 Net movement in funds 10 (32,335) (229,331) {261,666) (2,151) 20,740 18,589 Reconciliation of funds: Fund balances al 1 April 2023 363,234 481,951 845,185 365,38S 461.211 826,596 Fund balances at 31 March 2024 330.899 252,620 583,519 363,234 481,951 845,185 Thè statement of financial activities includes all gains and10sses recognised in the year. All income and expenditure derive from continuing activilies. -20- WOMENCENTRE LIMITED BALANCE SHEET AS AT31 MARCH 2024 2024 2023 Notes Fixed asset8 Tangible assets 14 256,396 264,619 Current assets Deblors Cash at bank and in hand 15 157,490 4C6,926 154,077 649,253 564.416 803,330 Creditors: amounts falling due withln one year 17 (102.981) (84,0421 Net current assets 461,435 719,288 Total asset8 less current liabililie8 717,831 983,907 CredIto￿. amounts falllng due after more than one year 18 (134,312) (138,722) Net assets excluding pension liabillty 583,519 845,185 Net assets 583,519 845,185 The funds of the charity Reslricled income funds Unrestricted funds 20 2S2,620 330,899 481,951 363,234 583,519 845,185 The company is entitled lo the exemption from the audit requiremenl contained in section 477 of the Companies Act 2006, for the year ended 31 March 2024. although an audit has been carried out under seclion 144 of the Charities A¢1 2011. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The members have not required the company lo oblain an audit of ils financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial slatements have been prepared in accordance with the provisions applicable lo companies subject lo the small companies regime. The financial statem Is were approved by the Iruslees on ........ M S John- Truslee oss Company registration number 06084795 (England and Wales) 21 WOMENCENTRE LIMITED STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operatlng activities Cash absorbed by operations 26 (244,678) (14,346) Investing actlvlties Investment income received 6,391 1.154 Net cash generated from Investing acttvitles 6.391 1,154 Financing aclivit188 Repayment of borrowings (4,040) (3,882) Net cash used In financing actlvltles (4,040) (3,882) Nèt decrease in cash and cash equlvalents (242,327) (17,074) Cash and cash equivalents at beginning of year 649,253 666,327 Cash and cash equlvalents at end of year 406,926 649,253 -22- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounting policies Charlty infomiation Womencenlre Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is 23 Silver Slreel, Halifax, West Yorkshire, HX1 1JN. 1.1 AcGountlng convention The financial slalemenls have been prepared in accordance with Ihe charity's Memorandum and Articles of Association. the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" ('FRS 102.1 and the Charities SORP "Accounting and Reporting by Charities: Stalemenl of Recommended Practice applicable to charities preparing their accounts in accordanca with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). Th8 charity is a Public Benefit Enlily as defined by FRS 102. The financial slalemenls are prepared in slerling, which is the functional currency of the charity. Monetary amounts in these financial slalemenls are rounded lo the nearest £. The financial statements have been prepared under the historical cost convention, The principal accounting policies adopled are sel out below. 1.2 Going concern Al the lime of approving Ihe financial slatemenls, Ihe trustees have a reasonable expectation that the charity has adequate Tesources lo continue in operational existence for the foreseeable future. Thus the Iruslees conlinue lo adopt the going concern basis of accounting in preparing the financial slalemenls. 1.3 Charitsble funds Unreslricled funds ar8 available for use at Ihe discretion of the Iruslees in furtherance of their charitabl8 objectives. Restricted funds are subject 10 Specific conditions by donors or granlors as lo how Ihey may be used. The purposes and uses of the restricled funds are sel out in the notes lo the financial slalements. 1.4 Income Income is recognised when Ihe charty is legally entitled to il after any performance conditions have been mel, the amounts can be measured reliably, and il is probable that income will be recEived. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income lax recoverable in rèlation lo donalions received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are iecognised on re￿Ipl or olherwlse if the charity has been nolified of an impending dlstribution, Ihe amount is known, and receipt is expecled. If the amount is not known, the legacy is Irealed as a conlingenl asset, 1.5 Expendlture Expendilure is recognised On￿ there is a legal or conslnjclive obligalion to transfer economic benefit lo a third party, il Is PTobable that a transfer of economic benefits will be required in settlement, and Ihe amount of the obligalion can be measured reliably. Expenditure is classified by activity. The cosls of each activity are made up of Ihe total of direct costs and shared costs, including support costs involved in undertaking each aclivily. Direct costs attributable lo a single aclivily are allocaled directly to Ihal aclivily. Sharéd costs which conlribule lo more Ihan one activity and support costs which are not allribulable to a single activity are 2PPOrtioned between those aclivities on a basis consislenl with the use of resources. Cenlral staff costs are allocated on the basis of lime spent, and depreciation charges are allocated on the portion of the assel'5 use. -23- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED> FOR THE YEAR ENDED 31 MARCH 2024 A¢counting policies (Continued) 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured al cost or valuation, nel of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less Iheir residual values over their useful lives on the following bases.. Freehold land and buildings Freehold improvements Equipment Fixtures and fittings Compvters Slraighl line over 50 years Slraighl line over 4 years Slraighl line over 4 years Slraighl line over 4 yeais Slraight line over 3 years The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds and the carrylng value of the asset, and is recognised in Ihe slatemenl of financial activilies, 1.7 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits hekl al call with banks, other short-lerm Ilquid investments with original malurilies of three monlhs or less, and bank overdrafts. Bank overdrafts are shown within borrowings in Gurrenl liabilities. 1.8 Employee benelits The cost of any unused holiday enlillemenl is recognised in the period in which the employee's service5 are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably commilled lo terminate the employment of an employee or lo provide terminalion benefits. 1.9 Retlremenl benefits Payments to defined conlribulion reliremenl benefil schemes are charged as an expense as Ihey fall due. Critical accounting estimales and judgements In the application of the charity's accounting policies, the Iruslees are required to make judgernents, eslimales and assumptions about the carrying amount of assels and liabilities that are not readily apparent from other sources. The estimates and associaled assumplions are based on historical experience and olher factors that are considered to be relevant. Actual resuS15 may differ from these estimates. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of Ihe revision and fulure periods where Ihe revision affects both current and future periods. -24- a) r trj ry) roo) o ID a) Lr) Ln F- ¢3) ro tr- ¢0 rD ¢4 (0 Ln 0￿r0 Ln ¢D tr) ¢D L* 40 ts￿0 Oro 0*0 oooin ocbor 1710rO* OOrN(O 0￿￿?00 osniD* (o 0￿￿ Orc) o¥to oooin $00)OsX o)u)* ¢u - * YJ In n c 000 000 0000 > Ui O ￿- 00 to o It) ¢00 000 Lnoo Lr) ci U) Q <0 r (n ¢KS ai (ci LN v f ooor-- 00 r£J o r4) o) o It) O (D 000 0000 ¢0￿)0 Oi ¢D Di Z5 ¢ > (n IL 7J oD>>UL>0(J￿ IJ> (n ¢u vj vj ¢lJ Q) Q) c £ tr-OtnOts)(n zzzzzwfr) WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Income from charitsble actlvities Unrestrlcted Restricted funds funds 2024 2024 Total Unrestricted Restricted funds funds 2023 2023 Totsl .2024 2023 Provision of seNl¢es to women Consullancy Counselling Renl and room hire Placement fees Book sales 1.923 2,040 5,586 9.300 2,281 25,961 11,223 4,321 31,547 2,706 2,400 6,292 1,680 2,596 3.531 23,526 5,302 5,931 29,818 1,680 58 58 9,607 37,542 47,149 13,078 29,653 42,731 Income from investments Unrestrlcted Unrestricted funds fund8 2024 2023 Interest receivable 6,391 1,154 Expenditure on raising funds Unrestricted UnrestrScted funds funds 2024 2023 Fundralsing and publiclty staff costs 5,649 6,596 28- (o a) CO * Q) f4 ¢D 40 0) IJJ O to ￿ tr Lri <0 r C£> O ¢9 (D Ln *w i co In N o DI ¢0 ¢Q f4 C> m r (O oc c c o) m O¢O(Oroin tr-in OLQO o a) o (N ¢4 U) t9 O) a) Ln r) * Ll) fD fi ￿ (O Cfj O Lri (D Or* rri (vj o Lrl T* o)¥ oc CL£ ID 12(nQ(£C£a￿fti)￿￿￿CLur )¢Do ¢xJ o) or£cL￿O Ow)(n¢t C£CO WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 qo Net movement in funds 2024 2023 The nel movement in funds is staled after chargingl(crediling): Fees payable for the audit of the charity's financial statements Depreciation of owned tangible fixed assels 6,120 8,223 5,827 12,524 11 Trustse$ None of the trustees (or any persons connected with them) received any remuneralion or benefits from Ihe Gharily during the year. 12 Employees The average monlhly number of employees during the year was: 2024 Number 2023 Number Management Administrative and office staff Finance staff Charitable adivities staff 49 47 Total 52 50 Employment costs 2024 2023 Wages and salaries Social security cosls Other pension c03ts 1,346,966 100,056 63,771 1,234,825 93,311 57,390 1,510,793 1,385,526 There were no employees whose annual remuneration was more than £60,000. Remuneration of key management personnel The remuneration of key management personnel was as follows.. 2024 2023 Aggregate compensation 214.593 192,858 13 Taxation The charity is exempt from taxation on its aclivilies because all its income is applied for charitable purposes. 35- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Tanglble fixgd assets Fr•ehold land Ffe8hold and buildings Improvtmènts Equipm•nt Flxlur•s and Ilttlng$ Computgrs Total Cost At 1 April 2023 Disposals 347,000 96.500 (72.954) 48,659 (27.680) 86,843 174.213) 69,574 648,576 (57,0281 {231,875) Al 31 March 2024 347,000 23,546 20.979 12,630 12.546 416,701 Depre¢*atlon and impalrmont Al 1 April 2023 Depreciation tharged in the year Eliminated in respect of disposals 83.663 96,500 48,659 8S.921 69.214 383,957 6,941 922 360 8.223 {72.9541 (27,6801 (74,213) 157,028) {231,875) At 31 March 2024 90,604 23,546 20,979 12,630 12,546 160.305 Carrying amount Al 31 March 2024 256.396 256,396 Al 31 March 2023 263,336 922 361 264,619 15 Dobtors 2024 2023 Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income 54,749 22,307 80,434 76.142 15,978 81,957 157,4 154,077 -36- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Loans and overdrafts 2024 2023 other loans 138,351 142,391 Payable within one year Payable after one year 4,039 134,312 3,669 138,722 Amounts included above which fall due after five years.. Payable by inslalmenls 118,155 124,047 In respect of the loan balances above. legal charges are regislered against the PToperties acquired by the Charity. The charges were registered al 20 March 2020 and 26 May 2021 by the lender, Community Foundation for Calderdale. 17 Credltors.. amounts falling due within one year 2024 2023 Borrowings Other taxation and social security Trade creditors Other Greditors Accruals and deferred income 4,039 32,444 26,351 3,044 35.103 3,669 27,742 2,507 18,397 31,727 102,981 84,042 8 Credltors: amounts falllng due after more than one year 2024 2023 Borrowings 134,312 138,722 19 Retirement benefit schemes 2024 2023 Defined contribution schemes Charge to profil or loss in respect of defined conlribution schemes 63,771 57,390 -37- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Retirement benefit schemes (Contlnued) The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independenlly admini51ered fund. -38- o) ts o *t Ln 0)N￿￿C0 %fW(Y)oc)oinoovOOCO- i SS) o)oLn In￿ ) tt> O CQ Ln w) N Thf ¢ ¢7> ￿ O ￿ ID (N CQ C*) O trkn0ONrffj￿-{D J r r4 In 000 000 000 (o O O Lnc) In 10 in o) 0￿¢0 **<0 0000 OOLno oo#o Ly 0> o) ts) Ir) *oo - Tr- C* ( )0 rroauLiS- u u u v u c c c c c c c 0> ¢D Q) EJ o Ir (D Li S z O CL o Q) rJ)D>>>>>>>n L> U ¢J V t) U U c q) w o) o) o) cocoa)￿OL)urJL)OUO0G0GQo J Lt) ono as V¢4OtJJryOO tr-O(Q a) IN )tDQO <£JOrV C*OOO¥) 000￿- Dtsom LY) G) ¢0 * Ln aJiNo)nO¢D 0¢0￿-173r￿r o o o IiILL c CDU L) llJ UJ > > > (u (u oj ¢D oj ¢D 4)US T> Z) E LL (O v) q) ¢D a) ¢D o o o 10 OJ LL gaJaaSz£LCLU) £uc)ucJ o) o) Ln Tt ¢5> O CO tr- O) (D trmoj￿ P- (7> r4 IJ> Cg (D Q VLn (O ￿ ¢3> Thi r li) p v a> Di * CO ￿ CJ) Ll) O ¢Tr- Ln ¢0 10 rlYiOit o)0 co tx* O O CT) ¢D O In00)COp￿0 OTr- Irj U) CO O Ln CO r In ID Ln Iri ￿ r £ Q) ujczg o) oi c o) ¢11 U L) U c c c c J c bTJ>ScFJ> >>>>oo?S o u u u o)o¢o IC) tr- CLDEIP >N > c cO>>cLJ o) o ¢D > U ¢J < o) cr> q) Q) (J Q oj ZZ CLCLCLUJ(o¥> Ln o txs tn o ￿ (9 -lJ)NO(00 )￿￿(00(0 Cri Cli 10 O TJ 0￿00) OCOOtr- Ln ts)onCu)r￿¢D ¢J) O O w O In CT) (O r Wi O (Li c c c c q) o) o o (g(Juo¥ o¢00￿(0 Or Otn(X*tr- ci N In Ln ) (o (¥) ￿￿- ija (u(L ¢D W ¢D O O WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Analysis of net assets betrween fund8 Unrestricted funds 2024 Restricted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets CL¢rrenl asselsl{liabilities) Long term liabililies 138.540 328,671 (134.312) 119,856 132,764 256,396 461,435 1134,312) 330.899 252,620 583,519 Unrestricted funds 2023 Restrlcted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current asselsl(Ilabilities) Long lerm liabilities 140,763 361,193 (138.722) 123,8S6 358,095 264,619 719,288 (138,722) 363,234 481,951 845,185 23 Related party transactions There were no disclosable related paty transactions during the year {2023 - none). 24 FRC ETHICAL STANDARD - PROVISIONS AVAILA8LE FOR SMALL ENTITIES In common with many olher businesses of our size and nature we use our auditors lo prepare and submit returns lo Ihe lax authorities and assist wilh the preparation of Ihe financial statements. 25 ULTIMATE CONTROLLING PARTY The charity is under the control of the board of trustees. 45- WOMENCENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 26 Cash generated from operations 2024 2023 (Deficil)Isurpus for the year (261,666) 18,589 Adjustments for.. Investment income recognisèd in statemenl of financial activities Depreciation and impaifment of langible fixed assets (6,391) 8,223 (1,154) 12,523 Movements in working capital.. (Increase) in debtors Increase in creditors (Decrease) in deferred income (3,413> 18,569 {64,577) 24,493 (4,220) Cash absorbed by operalions (244,678) 114,346) 27 Analysis of changes in net funds At 1 Aprll 2023 Cash flowsAt 31 March 2024 Cash al bank and in hand 649,253 {242,327) 406,926 Loans falling due within one year Loans falling due after more than one year 13,669) (138,722) (370) 4,410 14,039) (134,312) 506,862 {238,287) 268,575 -46-