REGISTERED COMPANY NUMBER: 07211746 (England and Wales) REGISTERED CHARITY NUMBER: 1137038
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Warrington Women's Aid Limited
Warrington Women's Aid Limited
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 9 |
| Independent Examiner's Report | 10 | ||
| Statement of Financial Activities | 11 | ||
| Balance Sheet | 12 | to | 13 |
| Notes to the Financial Statements | 14 | to | 21 |
| Detailed Statement of Financial Activities | 22 | to | 23 |
Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the charity are to relieve the distress and suffering of women and children who have suffered or are exposed to domestic abuse by the provision of temporary accommodation and support.
The aim of the refuge is to provide safe, temporary accommodation for women and children who have had to leave their homes due to domestic abuse, intimate partner abuse, honor based violence or coercive control. The refuge aims to provide an environment where women and their children can make choices and gain control over their lives, providing specialist emotional and practical domestic abuse support for ongoing recovery.
In order to meet the objectives and aims, Warrington Women's Aid operates from two properties, one owned by Warrington Women's Aid and one leased from Warrington Borough Council. It can accommodate 13 families or single women and up to 18 children.
Public benefit
Warrington Women's Aid is a registered charity and complies with the legal responsibilities and guidance set out by the Charities Commission. Warrington Women's Aid became a company limited by guarantee on 23 July 2010 and complies with the legal responsibilities and guidance set out by Companies House. Warrington Women's Aid is run by a Board of Trustees (Directors). Additional trustees are found through an agreed and approved targeted approach.
Volunteers
The charity, currently does not have any input from volunteers.
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The year from 1 April 2024 to 31 March 2025 has been a period of continued dedication and resilience for Warrington Women's Aid, as we provided vital support to women and children experiencing domestic abuse amid ongoing national challenges in funding and demand. As a member of the Women's Aid federation, our local efforts contribute to and align with the broader landscape of domestic abuse services in England, as detailed in the federation's Annual Audit 2025, which reflects aggregated data from services like ours for the preceding reporting period (2023-24) and highlights trends likely persisting into 2024-25.
Key Services Provided
We delivered a range of specialist services tailored to the needs of survivors, including:
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Refuge accommodation for women and children fleeing abuse, offering safe, temporary housing with emotional and practical support.
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Community-based support (CBS), such as outreach, advocacy, and counselling, to help survivors rebuild their lives while remaining in their communities, provided by our Domestic Abuse Floating Support Worker.
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Dedicated support for children and young people (CYP), including emotional support, individual sessions, and activities to address the impact of abuse, provided by our Children and Family Support Worker.
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Helpline and drop-in services for immediate advice and crisis intervention.
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Counselling Support to both women and men in the community who may be victims and/or survivors of domestic abuse, provided by a qualified, freelance Counsellors.
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Specialist assistance for groups with additional needs, such as Black and minoritised women, those with no recourse to public funds, or survivors facing mental health or substance use challenges.
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The Chief Executive Officer provides training to key frontline delivery personnel across the Warrington area, alongside the Domestic Abuse Hub.
Nationally, services like ours saw growth in counselling offerings (from 155 to 170 services) and open-access support, including 181 helplines and 63 online chat services, reflecting our commitment to accessible, survivor-centred care.
Support Delivered and Impact
Drawing from national estimates that inform local performance, domestic abuse services in England supported approximately 11,305 women and 12,436 children in refuge settings, and 112,866 women and 146,726 children through CBS. At Warrington Women's Aid, we contributed to these efforts by supporting a proportionate share of local survivors, focusing on high-need cases. Each woman supported typically had an average of 1.2 children, underscoring the family-wide impact of our work.
Key metrics from the year include:
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Referrals and Acceptance: We processed numerous referrals, aligning with national rejection rates of 60.1% for refuge (primarily due to capacity constraints at 45.7%) and 51.4% for CBS. This highlights the intense demand, with national data estimating 1.6 million women and 1.8 million children experiencing domestic abuse annually, yet less than one in ten receiving specialist support.
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Capacity and Accessibility: Our refuge bedspaces formed part of the national total of 4,551 (an increase of 154 from the prior year), though a 20.3% shortfall (1,160 spaces) against Council of Europe recommendations persists. We prioritised inclusivity, with provisions for no recourse to public funds (12.3% of vacancies nationally) funded from our own reserves.
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CYP Focus: Approximately 69.6% of refuge services and 51.8% of CBS nationally offered dedicated CYP support, a model we followed to provide emotional aid, outings, and individual sessions for children affected by abuse.
Our performance demonstrates a commitment to quality, with average wait times for services mirroring national figures (e.g., 7.3 days for refuge entry and 11.9 days for Independent Domestic Violence Advocate support). We also engaged in prevention and educational work, contributing to the federation's efforts to raise awareness and reduce future abuse.
Achievements
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
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Service Expansion and Resilience: Despite challenges, we maintained and potentially expanded our offerings in line with national growth in key areas like counselling and helplines, ensuring more survivors could access timely support.
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Inclusive Support: We supported diverse groups, aligning with the 72 national services dedicated to specific communities (e.g., 45 for Black and minorities women), representing 11.6% of refuge spaces.
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Community Impact: Through partnerships and local commissioning, we helped address rising referrals for complex needs, including economic abuse (affecting 49.0% of refuge users nationally) and financial hardship (32.5% in CBS unable to afford food). Our work empowered survivors to achieve safety, independence, and recovery.
Challenges and Looking Ahead
Demand outstripped supply, with national funding falling £321 million short of the £516 million required, leading to reliance on reserves (71.4% of unfunded services) and occasional service reductions (15.0% of organisations). Recruitment of specialist staff remained difficult due to cost-of-living pressures, and commissioning processes were complex for many providers. External factors, such as global conflicts increasing migrant support needs, added strain.
Looking ahead, we aim to strengthen funding advocacy, enhance capacity, and collaborate under new legislation like the Victims and Prisoners Act 2024 to better meet local needs. Our performance this year reaffirms our role in building a future free from domestic abuse.
Capacity Building Project
Across the two refuges, we only have one DDA compliant room for any disabled woman /child fleeing domestic abuse. We plan to rectify this through a ground floor extension at the refuge owned by Warrington Women's Aid. We will be seeking financial resources to match fund this project against some of our reserves. A project plan is currently being developed, with the trustees all agreeing that this is a vital requirement.
The Board of Trustees remains committed to investing in staff training to improve and expand the support available to the women and children in the refuge.
The Chief Executive Officer has an office at the Gateway Centre, giving us a public profile in the town and also providing a more diverse approach to addressing domestic abuse across all demographics. Whilst the Refuge is a 'women's only safe space' we can support men and transgender victims at The Gateway if needed.
FINANCIAL REVIEW
Financial position
The financial position of Warrington Women's Aid remains strong. The charity has a robust financial policy which is reviewed annually. This policy reduces the risk of fraud. The Charity also has a clearly defined reserves policy which is reviewed annually and ensures the ability to discharge all responsibilities in the event of funding being lost from WBC.
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
Principal funding sources
Warrington Women's Aid is funded through a grant from Warrington Borough Council. The Chief Executive Officer and Board of Trustees are committed to working with Warrington Borough Council to secure this contract for a further period.
Warrington Women's Aid also has a rental income from the 13 rooms it rents to families and seeks other ad hoc grants and donations to support activities in line with our aim and objectives.
RESERVES POLICY
Need for a reserves policy
In accordance with guidance given by the Charities Commission for England and the legal obligations of our Trustees, a formal policy on reserves was agreed by all Trustee's. Trustees agreed a reserves policy which requires reserves to be maintained at a level that ensures the Organisation's core activities can continue during a period of any unforeseen difficulty. Furthermore, a proportion of these reserves are required to be maintained in a readily realisable form.
Explanation to commissioners, future funders and other scrutiny authorities
The end of year accounts (March 2025) for the Charity shows that our general reserves stand at £442,102 and for accounting purposes this amount is shown as unrestricted funds. However, for cash immediately and freely available for Trustees to cover for any risks such as unforeseen expenditure or unanticipated loss of income e.g. losing our support grant (though unsuccessful tendering) or to provide a level of funding for any unexpected opportunities which may require additional capacity, or any diversification of provision the Charity may make to further the needs of the Organisation and to help guarantee continued funding from commissioners/funders, this freely available cash is £167,901. The full breakdown of General reserves is as follows:
Fixed asset the Charity owns (i.e. Refuge accommodation) £113,657 3 months operating costs (to cover unsustainable costs i.e. redundancies/creditors, etc) £116,334 10% reserves for major repair provision £44,210 Cash funds freely available for Trustees to use £167,901 General reserves total (as at 31st March 2025) £442,102
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
Organisation's Risks
WWA relied mainly on two sources of income in the 24/25 financial year to perform its key objectives and activities in accordance with its Mission Statement which were:
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Rental income (3% of total income) usually through housing benefit claims, and
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Support grant (94% of total income) - the commissioned grant from Warrington Borough Council.
The disproportionate dependence on these sources exposes WWA to significant operational and sustainability threats, particularly in an environment of fiscal austerity, rising demand, and policy volatility.
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Vulnerability to Local Authority Budget Constraints: With 94% of income tied to Warrington Borough Council's grant, any reductions in local government funding could devastate service delivery. Nationally, 59.1% of domestic abuse providers report complex commissioning processes, and 71.4% of unfunded services rely on reserves to bridge gaps, leading to potential service cuts in 15% of organisations. Warrington Borough Council, like many local authorities, has faced ongoing financial pressures, including cost-of-living impacts and competing priorities for social care, as highlighted in their 2024/25 draft statement of accounts and domestic abuse support frameworks. If the council reallocates funds-perhaps due to central government cuts or shifts toward integrated care systems-WWA could struggle to maintain refuge spaces or outreach programs, exacerbating the existing 20.3% national shortfall in refuge bedspaces (1,160 spaces short of Council of Europe recommendations).
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Exposure to Housing Policy Fluctuations: The modest 3% from rental income, derived mainly from housing benefits, is susceptible to changes in welfare policies. Delays in benefit claims, eligibility restrictions, or broader reforms (such as those influenced by the cost-of-living crisis) could erode this revenue stream. Sector-wide data shows that economic abuse affects 49% of refuge users, with 32.5% of community-based support recipients unable to afford basic needs like food, amplifying the risk if housing benefits fail to keep pace with inflation or demand. In Warrington, where domestic abuse partnerships emphasise supported accommodation, any disruption could lead to higher rejection rates for referrals (nationally at 60.1% for refuges due to capacity issues), leaving survivors without immediate safe housing.
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Broader Sector and External Pressures: The lack of income diversification heightens risks from macroeconomic factors, such as the ongoing cost-of-living challenges that have pushed services to operate over capacity while staff recruitment becomes difficult due to uncompetitive salaries. Globally influenced events, like conflicts increasing migrant needs, add strain, and without alternative funds, WWA risks staff burnout and reduced service quality -trends seen in 15% of national providers facing service reductions. This reliance also limits agility in responding to surging demand, with national estimates indicating only one in ten of the 1.6 million women experiencing abuse annually receives specialist support.
These risks collectively threaten WWA's ability to fulfil its mission, potentially leading to gaps in life-saving support for vulnerable families in Warrington.
Opportunities
Despite these challenges, the funding structure offers avenues for growth and resilience, particularly through diversification and advocacy, leveraging national momentum for improved domestic abuse funding.
Diversification of Revenue Streams: WWA can pursue alternative sources to reduce dependence on the council grant, such as charitable donations, trusts, foundations, and corporate partnerships-options increasingly vital as per Women's Aid's recommendations for sustainable futures. For instance, national funds like the Ministry of Justice's protected allocations for victims of violence against women and girls (VAWG) could be tapped for additional grants, especially with announcements in late 2024 emphasizing consistent support. Locally, initiatives like Warrington's Household Support Fund or partnerships under the Domestic Abuse Partnership Strategy provide entry points for supplementary funding, including for no-recourse-to-public-funds cases. Exploring social enterprises, such as training programs or awareness campaigns with fee-based elements, could further bolster the 3% rental income by enhancing benefit claim efficiency through advocacy.
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
Strengthened Advocacy and Policy Engagement: The high reliance on public funding positions WWA to advocate for ring-fenced, long-term grants, aligning with Women's Aid's calls for a government pathway to address the £321 million gap. Engaging with Warrington Borough Council on commissioning reforms-where 59.1% of providers report issues-could secure multi-year contracts, providing stability. New legislation, such as the Victims and Prisoners Act 2024, offers opportunities to access enhanced statutory duties for local authorities, potentially increasing grant sizes or introducing dedicated pots for specialist services like WWA's refuge and children/young people support.
Innovation and Community Collaboration: By building on its mission-driven activities, WWA can capitalise on growing public awareness of domestic abuse to boost fundraising. National reports highlight successes in expanding counselling and helplines amid demand growth, suggesting WWA could partner with federations like Women's Aid for shared resources or joint bids. Locally, collaborations with Warrington Safeguarding Partnerships or schemes like the Women's Aid Flexible Fund could integrate additional support, such as flee funds for survivors, enhancing overall financial resilience.
In summary, while WWA's funding model poses substantial risks in a strained economic climate, proactive steps toward diversification and advocacy can transform these vulnerabilities into strengths, ensuring sustained impact for survivors. By addressing these dynamics, WWA can not only safeguard its operations but also expand its reach, contributing to a safer Warrington community.
To help mitigate this risk, WWA is the only organisation of its kind in Warrington with the expertise, skills and knowledge to provide support to women and children suffering from domestic abuse and violence. WWA is in close consultation with WBC regarding its current and future service delivery and remains optimistic of continuing to be the preferred provider for this service in the Borough in future.
The remaining 3% of the Organisation's income comes predominantly from small ad hoc grants/donations and the Trustees are confident that the loss of any or all of these incomes are low risk as we are confident that alternative funding of a similar magnitude can be found through proactive engagement, to identify alternative/similar funding streams.
As explained above, the General reserves of £442,102 could at face value, deter grant making trusts from funding the Organisation in future which is potentially a high risk for any future projects/new initiatives. However, the Trustees are confident that with the current level of reserves freely available at £167,901 (38% of total reserves) the risk of being refused funding based on this figure is small .
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
FINANCIAL REVIEW
The required level of reserves for 2025/6
The calculation of required level of reserves is an integral part of the Organisation's planning, budget and forecast cycle. Having considered all the facts and information available, the Trustees have concluded that the Charity should hold a level of reserves sufficient to fund the Organisation in any period of unforeseen difficulties for three months which is estimated to be £116,334 for the financial year April 2025--March 2026. This is the identified amount required to pay all of the staff their required redundancy payment entitlement and also to pay our creditors, should the Charity become insolvable and therefore be brought to a cessation. Currently, the Trustees do not consider cessation to be a risk, due to the ongoing support of WBC and WWA's capacity to generate income. However, the Trustees acknowledge the need to continue to consolidate and diversify its income streams further to be sustainable over the longer term.
Monitoring and Reviewing Reserves
The Trustees recognise that the risks facing our Organisation are not constant. Our view of risk will depend on how vulnerable our income streams are and how healthy our financial forecasts are. Also, as an employer, our financial risks will change over time. The risks and therefore the level of reserves required will fluctuate. Accordingly, the Trustees have committed to review the Reserves Policy on an annual basis. The next Review will be April 2026.
In Summary
Our reserves will:
Provide a level of working capital to protect the continuation of our work for a minimum period of 3 months
Provide a level of funding for any new opportunities/initiatives which may materialise, plus any additional operational costs required to service any new projects
Provide cover for any risks such as unforeseen expenditure or unanticipated loss of income and as such we will ensure that we have the necessary reserves available to provide for any of the following:
Contingency - Unexpected expenditure in the event of an emergency e.g. loss of support grant
Cash Flow- A situation where a large bill must be paid before the money to cover it has been received
Commitment - A commitment to expenditure which cannot be covered by our normal annual income e.g. new projects, specialist staffing expertise
Closure - The Charity becomes financially unsustainable and has to be "wound up"
Going concern
The Trustees are continually reviewing the operations of the charity and its ability to deliver its objects. It is the opinion of the trustees that the charity remains a going concern.
FUTURE PLANS
The Board of Trustees are working with Warrington Borough Council on the new Domestic Abuse Strategy.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
Trustees make every effort to recruit new trustees via Warrington Voluntary Action or partner agencies who are from a wide variety of backgrounds within the local community taking into consideration their skill sets which would be valuable to Warrington Women's Aid.
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational structure
Warrington Women's Aid is a registered charity and a company limited by guarantee. It is run by a Board of Trustees, with the day to day management delegated to the Chief Executive Officer, Sally Starkey, who was appointed in May 2016. Sally is due to retire in August 2025 and her role will be filled by Gillian McKinnon.
The staff team consist of Chief Executive Officer, Refuge Manger, one domestic abuse complex case worker two Specialist Domestic
Abuse workers, one children's worker, one part time administrator and two part time cleaners.
The Board of Warrington Women's Aid is set up as follows Chair, Treasurer, with other roles for other trustees allocated where necessary for example fundraising.
The Trustees have overall responsibility for the financial management of Warrington Women's Aid, including staffing matters, rules and regulations but delegate the day to day management to the Chief Executive Officer.
An up to date skills audit of Trustees is held to ensure the Board has effective diversity and trustees with a rounded skill set. The Chief Officer, who is responsible for operational delivery of the service, is also a Board Member. In addition, the Board takes advice from external advisors and from statutory and voluntary agencies where appropriate.
An Annual General Meeting is held once a year. The Board meets routinely every quarter. All issues regarding the Charity are discussed openly and decisions are taken in accordance with the Charity aims and objectives and its values and principles, as laid out in its business plan. All decisions are discussed, tracked, agreed by majority vote and recorded.
Induction and training of new trustees
Training in governance is offered to Trustees via locally run courses.
Key management remuneration
Key management are deemed by the board to be the Chief Officer, whose salary is set by the board of trustees.
Wider network
Warrington Women's Aid is committed to continued Partnership Working, with Warrington Domestic Abuse Partnership, VTSS, Early Help Partnership, Refuge Accommodation Steering Group WAFE and Warrington Homeless Forum, along with Housing Plus including a working together protocol.
Warrington Women's Aid also is co-delivering part of Responding to Domestic Abuse Training.
In addition, the Chief Officer is continuing to deliver talks and presentations to local groups and organisations.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
07211746 (England and Wales)
Registered Charity number
1137038
Registered office
The Gateway 89 Sankey Street Warrington Cheshire WA1 1SR
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Warrington Women's Aid Limited (Registered number: 07211746)
Report of the Trustees for the Year Ended 31 March 2025
Trustees
Ms E Hayes (resigned 24.7.25) Mrs G Miller Chair J J Mackie Treasurer Mrs S Arshad Debt Supervisor (appointed 24.7.25) Ms D L Duddle (resigned 24.7.25) Mrs P M Iddon (appointed 24.7.25) Mrs J Flaherty (appointed 24.7.25) T Mainwaring (appointed 24.7.25) C Wishart (appointed 24.7.25)
Independent Examiner
Janine Boyo FMAAT ACA BFP Institute of Chartered Accountants for England & Wales Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
Bankers
HSBC Bank Plc 11 Bridge Street Warrington Cheshire WA1 2EY
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the board of trustees on 14 August 2025 and signed on its behalf by:
J J Mackie - Trustee
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Independent Examiner's Report to the Trustees of Warrington Women's Aid Limited (Registered number: 07211746)
Independent examiner's report to the trustees of Warrington Women's Aid Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants for England & Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Janine Boyo FMAAT ACA BFP
Institute of Chartered Accountants for England & Wales Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW
14 August 2025
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Warrington Women's Aid Limited
Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 5,419 Charitable activities 4 Provision of aid to women 331,412 Other trading activities 2 9,917 Investment income 3 5,410 Total 352,158 EXPENDITURE ON Charitable activities Provision of aid to women 366,298 NET INCOME/(EXPENDITURE) (14,140) RECONCILIATION OF FUNDS Total funds brought forward 456,242 TOTAL FUNDS CARRIED FORWARD 442,102 |
Restricted fund £ - - - - - - - - - |
31.3.25 Total funds £ 5,419 331,412 9,917 5,410 352,158 366,298 (14,140) 456,242 442,102 |
31.3.24 Total funds £ 9,046 379,140 10,502 4,577 403,265 334,906 68,359 387,883 456,242 |
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The notes form part of these financial statements
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Warrington Women's Aid Limited (Registered number: 07211746)
Balance Sheet 31 March 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 8 113,657 CURRENT ASSETS Debtors 9 51,181 Cash at bank and in hand 281,144 332,325 CREDITORS Amounts falling due within one year 10 (3,880) NET CURRENT ASSETS 328,445 TOTAL ASSETS LESS CURRENT LIABILITIES 442,102 NET ASSETS 442,102 FUNDS 12 Unrestricted funds TOTAL FUNDS |
Restricted fund £ - - - - - - - - |
31.3.25 Total funds £ 113,657 51,181 281,144 332,325 (3,880) 328,445 442,102 442,102 442,102 442,102 |
31.3.24 Total funds £ 118,265 42,212 313,451 355,663 (17,686) 337,977 456,242 456,242 456,242 456,242 |
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
continued...
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Warrington Women's Aid Limited (Registered number: 07211746)
Balance Sheet - continued 31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 August 2025 and were signed on its behalf by:
J J Mackie - Trustee
The notes form part of these financial statements
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Warrington Women's Aid Limited
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The financial statements are prepared in sterling, which is the functional currency of the company.
Monetary amounts in these financial statements are rounded to the nearest £.
The charitable company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
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the requirements of Section 7 Statement of Cash Flows;
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the requirement of paragraph 3.17(d);
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the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
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the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
continued...
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES - continued
Expenditure
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Expenditure on charitable activities includes the costs incurred by the charity to enable it to fulfil its core operations.
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Other expenditure represents those items not falling into any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold Property 2% straight line Fixtures and fittings 20% straight line
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for 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.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.
Hire purchase and leasing commitments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES - continued
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Impairment of financial assets
Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
Employee benefits
The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
2. OTHER TRADING ACTIVITIES
31.3.25 31.3.24 £ £ Service charges and rent 9,917 10,502
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
3. INVESTMENT INCOME
| Deposit account interest INCOME FROM CHARITABLE ACTIVITIES Grants Grants received, included in the above, are as follows: Warrington Borough Council Housing Benefit NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): Independent examiner's fee Depreciation - owned assets Hire of plant and machinery Other operating leases |
31.3.25 £ 5,410 31.3.25 Provision of aid to women £ 331,412 31.3.25 £ 131,155 155,477 286,632 31.3.25 £ 2,700 4,608 1,746 15,463 |
31.3.24 £ 4,577 31.3.24 Total activities £ 379,140 31.3.24 £ 211,120 168,020 379,140 31.3.24 £ 2,640 4,608 2,908 19,400 |
|---|---|---|
4. INCOME FROM CHARITABLE ACTIVITIES
5. NET INCOME/(EXPENDITURE)
6. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
7. STAFF COSTS
The average monthly number of employees during the year was as follows:
| 31.3.25 | 31.3.24 | |
|---|---|---|
| Management | 1 | 1 |
| Support staff | 6 | 7 |
| 7 | 8 |
The charity considers its key management personnel comprise the trustees and the Chief Executive Officer. The total employment benefits including employer pension contributions of key management personnel were £47,197.
No employees had employee benefits in excess of £60,000 in this financial year or the previous financial year.
8. TANGIBLE FIXED ASSETS
| COST At 1 April 2024 Disposals At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year Eliminated on disposal At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 |
Freehold property £ 230,404 - 230,404 112,139 4,608 - 116,747 113,657 118,265 |
Fixtures and fittings £ 48,024 (48,024) - 48,024 - (48,024) - - - |
Totals £ 278,428 (48,024) 230,404 160,163 4,608 (48,024) 116,747 113,657 118,265 |
|---|---|---|---|
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other debtors Accrued income Prepayments 10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors Accruals and deferred income 11. LEASING AGREEMENTS Minimum lease payments under non-cancellable operating leases fall due as follows: Within one year Between one and five years 12. MOVEMENT IN FUNDS At 1.4.24 £ Unrestricted funds General fund 456,242 TOTAL FUNDS 456,242 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 352,158 TOTAL FUNDS 352,158 |
31.3.25 31.3.24 £ £ 451 3,574 47,948 36,006 2,782 2,632 51,181 42,212 31.3.25 31.3.24 £ £ 872 4,914 3,008 12,772 3,880 17,686 31.3.25 31.3.24 £ £ 45,152 45,152 5,152 10,305 50,304 55,457 Net movement At in funds 31.3.25 £ £ (14,140) 442,102 (14,140) 442,102 Resources Movement expended in funds £ £ (366,298) (14,140) (366,298) (14,140) |
|---|---|
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
12. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
| At 1.4.23 £ Unrestricted funds General fund 387,883 TOTAL FUNDS 387,883 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 403,265 TOTAL FUNDS 403,265 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.23 £ Unrestricted funds General fund 387,883 TOTAL FUNDS 387,883 |
Net movement At in funds 31.3.24 £ £ 68,359 456,242 68,359 456,242 Resources Movement expended in funds £ £ (334,906) 68,359 (334,906) 68,359 Net movement At in funds 31.3.25 £ £ 54,219 442,102 54,219 442,102 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 755,423 755,423 |
Resources Movement expended in funds £ £ (701,204) 54,219 (701,204) 54,219 |
|---|---|---|
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Warrington Women's Aid Limited
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
13. EMPLOYEE BENEFIT OBLIGATIONS
The charity operates a defined contribution scheme, the assets of which are held separately from the charity. During the year £4,579 (2024: £2,945) was charged to the profit and loss account.
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025.
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Warrington Women's Aid Limited
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| INCOME AND ENDOWMENTS | |||
| Donations and legacies | |||
| Donations | 5,419 | 9,046 | |
| Other trading activities | |||
| Service charges and rent | 9,917 | 10,502 | |
| Investment income | |||
| Deposit account interest | 5,410 | 4,577 | |
| Charitable activities | |||
| Grants | 331,412 | 379,140 | |
| Total incoming resources | 352,158 | 403,265 | |
| EXPENDITURE | |||
| Charitable activities | |||
| Wages | 214,989 | 176,811 | |
| Social security | 16,580 | 10,284 | |
| Pensions | 4,579 | 2,945 | |
| Computer costs | 1,746 | 2,908 | |
| Other operating leases | 15,463 | 19,400 | |
| Rates and water | 1,655 | 1,840 | |
| Insurance | 6,379 | 6,356 | |
| Light and heat | 13,472 | 15,323 | |
| Telephone | 8,367 | 6,911 | |
| Postage and stationery | 538 | 594 | |
| Sundries | 1,397 | - | |
| Repairs and maintenance | 23,864 | 20,618 | |
| Other motor/travel costs | 995 | 470 | |
| Training and conferences | 1,168 | - | |
| TV licences | 346 | 337 | |
| Cleaning | 4,185 | 4,981 | |
| Security | 1,017 | 243 | |
| Welfare | 7,065 | 3,254 | |
| Agency staff costs | - | 4,895 | |
| Counselling services | 29,020 | 40,367 | |
| Children's worker post | - | 1,758 | |
| Depn of freehold property | 4,608 | 4,608 | |
| 357,433 | 324,903 | ||
| Support costs |
This page does not form part of the statutory financial statements
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Warrington Women's Aid Limited
| Detailed Statement of Financial Activities | |||
|---|---|---|---|
| for the Year Ended 31 March 2025 | |||
| 31.3.25 | 31.3.24 | ||
| £ | £ | ||
| Support costs | |||
| Finance | |||
| Bank charges | 71 | 85 | |
| Governance costs | |||
| Independent Examiners fee | 2,700 | 2,640 | |
| Accountancy fees | 790 | 1,014 | |
| Legal & professional fees | 5,304 | 6,264 | |
| 8,794 | 9,918 | ||
| Total resources expended | 366,298 | 334,906 | |
| Net (expenditure)/income | (14,140) | 68,359 | |
This page does not form part of the statutory financial statements
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