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2021-03-31-accounts

Company number: 7311689 Charity Number: 1138460

Sheffield Women’s Aid

Report and financial statements For the year ended 31st March 2021

Sheffield Women’s Aid

Reference and administrative information

for the year ended 31 March 2021

Company number 7311689 Charity number 1138460

Registered office and operational address

PO Box 4917 Woodseats Sorting Office Sheffield S8 2JQ

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Tansy Warrilow Chair Jaqui Devereux Treasurer [to 25 March 2021] Rebecca Good Nicola Mosley-Walia Vice Chair Maureen Storey Maggie Wykes Kathleen Sheridan Michelle Bailey Dawn Moore

Senior Clare Wiggett Director [to August 2020] management Hollie Venn Chief Executive [from 24 May 2021] Julie O’Rourke Service Manager Fozia Shabir Service Manager Bankers Yorkshire Bank plc – now Virgin Money Fargate Sheffield S1 1LL Independent Christy Lau FCCA CTA DChA, Slade & Cooper Limited Examiner Beehive Mill, Jersey Street, Ancoats Manchester, M4 6JG

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

The Trustees present their report and the unaudited financial statements for the year ended 31st March 2021. Included within the Trustees’ report is the Directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and Activities

Purposes and aims

The charity’s purposes as set out in its objects clause are to relieve and support women and children who have suffered, or are in danger of suffering, violence from perpetrators known to them and to provide a range of services that prevent women and children suffering further harm, including domestic homicide.

The main activities undertaken in relation to those purposes

To provide access to safe and secure temporary accommodation for those service users that are at risk of significant harm, or are at risk of homelessness due the actions of a perpetrator known to them, and ensure that they are able to access safe and secure permanent accommodation.

The aim of our charity is to support service users to make choices about their future, including helping them to recognise controlling behaviour, understand the effect that this has had on themselves, their children, friends and family and to prevent repeat victimisation.

Refuge Service for single women and families affected by domestic abuse

SWA is commissioned to provide two refuges, accommodating a total of 36 families at any one time. Single women can be accommodated in family flats on the understanding that they will move to a smaller flat if one becomes available. Our contract is to provide 6 months’ support to the families before we support them to move on into alternative accommodation.

Women are eligible to be assessed for accommodation in the refuge if their primary support need is that they are or have been a victim of domestic abuse (including coercive control) and are at medium or high risk of harm. We also house dependent children and young people of any gender or age. SWA are inclusive to all referrals, with decisions made on a case by case basis to ensure that we are able to meet the support needs for each referral.

Multiple and Complex Needs

SWA accommodates women and children with multiple and complex needs such as (but not limited to) drug and alcohol abuse, mental and physical health needs, language or learning difficulties. Having multiple and complex needs will not in itself ever exclude a family from our service. However, if there are known behavioural issues that arise from those needs, or if there are already residents whose challenging behaviour could put the family at risk, SWA reserves the right to decline the accommodation request.

Safeguarding Children and Safeguarding Adults

Where there is evidence that indicates that the resident or her children may be at risk of harm in the refuge, or they may put others at risk, SWA will seek additional information and guidance from professionals involved with the family before taking a decision whether to offer accommodation.

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

It is essential that all assessments consider potential safeguarding issues and SWA ensures that our risk assessments at referral, and all Domestic Abuse, Stalking and Honour-based abuse [DASH] risk assessments, are as thorough as possible. The safety of the family and of the other residents in the refuge, staff and visiting professionals is our priority. Where safeguarding concerns are present, SWA will always make the appropriate early interventions and will support families with safeguarding plans agreed. Residents have security of tenure as soon as they enter their flat (whether or not they have signed a licence agreement) and cannot be moved on unwillingly without formal eviction proceedings.

Safety and Security

The self-contained nature of the accommodation gives the residents better security of tenure, with all residents having a non-excluded licence. There are some ‘restrictive house rules’ contained within the licences:

The refuges have a range of security measures and equipment in place, inside and outside the buildings. The buildings are also ‘tagged’ as vulnerable for a rapid response by South Yorkshire Police, Fire and Rescue and Ambulance Services, and the on-call number and the numbers of all paid Managers are held by these services as key-holders. There is a smoke and heat fire detection system in all flats and in the communal areas of the buildings.

SWA protects the confidentiality of the addresses by the use of forwarded PO Box addresses for the registered company address and for correspondence entered into by SWA staff or residents. New residents are required to keep the address confidential and residents are reminded about confidentiality at weekly residents’ meetings. We have a confidentiality agreement that we require all contractors, taxi services or visitors to adhere to, and have a preferred taxi service whose drivers have enhanced Disclosure & Barring Service checks.

Support

Support is provided to all families and is tailored to their particular needs and goals. Support Workers are on-site and accessible between the hours of 8.30am and 5.30pm, five days a week. Some SWA staff are also required to work outside of these hours, including at the weekend, and a Support Worker is on-call at all times, with a 24 hour concierge service at Refuge 2.

Each family is allocated a key-worker at referral and, where possible, this key-worker will be the person who supports the family at referral, admission and throughout their journey. In the absence of the key-worker, an alternative named worker is allocated with the skills needed to support that family.

SWA has a very experienced, well trained, diverse and multi-lingual staff team, who aim to meet the faith-based or cultural needs of our residents. Where we cannot meet the language needs of a family, we make full use of interpreters.

Significant religious and cultural events are celebrated and we often benefit from the generosity of our supporters to make these events as enjoyable as possible by providing treats and gifts.

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

Moving on to independent living

Throughout their stay in the refuges, service users are encouraged to identify their aspirations and supported to achieve their goals, including moving on into non-supported accommodation.

SWA will assist with this process along the way, to give service users the best possible chance of success in the future. Where support is still needed after moving into their new home, SWA help to ensure that referrals are made and appropriate support services are in place.

The Charity Commission guidance on public benefit

The Trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of our work in the reporting period.

The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the aims and objectives that have been set.

Approximately 37% of the organisation’s total income is from rent and service charge relating to the tenancies. This income covers the rental of the buildings, expenditure required to stock and maintain the tenancies and also covers some of the staff costs associated with intensive housing management.

The remaining income comes from our contract with Sheffield City Council’s Housing Independence Service (which covers the cost of the support service offered to residents) and other small grants and donations.

SWA continues to seek grant funding for other essential services (such as services to children affected by living with domestic abuse) over and above the childcare provided, for example to enable mothers to engage in the Power to Change and other group work programmes and family activities.

SWA also has a volunteering programme and activities that volunteers support or help to provide include:

Achievements and performance

The charity's main activities and who we help are described below. All our charitable activities focus on the provision of temporary accommodation and are undertaken to further SWA’s charitable purposes for the public benefit.

Due to the Coronavirus pandemic, the number of families that moved through the refuge was much smaller than usual in the financial year, as there was no rehousing by Sheffield City Council for a long period. SWA provided temporary emergency accommodation to 78 women and 23 children in the year. We consistently exceeded the occupancy target of 90% by between 6% and 10% each month.

Adult service users – of the 78 women resident in our refuges:

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

Age : 3% were aged 16-20; 73% were aged 21-40; 24% were aged 41-65

Ethnicity : 40% were White British; 60% were from Black or minoritised communities, of which the largest category was 25% who were Pakistani; 20% required interpreting

Disability : 15% had a physical disability; 17% had a long term disability; 5% had accessibility requirements; 5% had a learning disability; 63% had mental health issues

Support needs: 21% had drug support needs; 20% had alcohol support needs; 72% had mental health support needs

Children & Young People

68% of our adult residents had children and 8% were pregnant during their stay

Children’s ages: 35% were aged 0-5; 30% were aged 6-10; 35% were aged 11-20

Of the residents that moved out of the refuges, the majority moved on to new settled accommodation and some moved to other accommodation such as alternative supported accommodation or went back to the family home. Where women have returned home, SWA’s objective is that the women and children have gained more confidence and self-worth, and tools for safety planning, to better recognise abusive behaviours, including signs of escalation, and enable them to take early action. They also know more about their rights and how to access help and support.

Group Work Programmes

69 women took part in group-work programmes. SWA staff deliver a women’s programme called ‘Power to Change’ which includes:

What women who have attended Power to Change say:

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

Financial review

SWA operates a person centred method of support that focuses on helping people to achieve independence. Expenditure on well trained and experienced staff remains the priority and we keep tight financial control of remaining expenditure items. SWA measures success in achieving objectives by a variety of methods, including setting performance targets and monitoring outcomes.

The accounts have been prepared to comply with current statutory requirements, the requirements of the charity’s Memorandum & Articles of Association and the requirements of the Statement of Recommended Practice: Accounting and Reporting by Charities.

The financial statements have been prepared on the going concern basis, as the Board of Trustees is actively taking steps to reduce costs and maximise income, in particular Housing Benefit receipts, through rigorous systems and management controls.

The charity has a balanced budget for the coming year and is looking at ways to improve the level of unrestricted reserves so they are in line with its reserves policy. The contract with Sheffield City Council has reduced the financial uncertainty SWA had faced until its award and enables the charity to undertake further fundraising.

Total income for the year was £798,294 (2020 - £773,523) and total expenditure was £753,095 (2020 - £733,785). This led to a surplus for the year of £45,199 (2020 surplus - £39,738), leaving total reserves of £216,458 (2020 - £171,259).

All income and expenditure was unrestricted in the year, other than grants from Children in Need, for work with children and young people, and from the Violence Reduction Unit of the Police & Crime Commissioner’s Office, to pilot a new role of Family Support Worker at each refuge. SWA also secured some small grants to help in responding to the Covid pandemic from: the Brelms Trust, JG Graves Trust, and the Smallwood Trust Women’s Empowerment Fund.

Unrestricted reserves at the year end were £220,149 (2020 - £174,211) and restricted reserves were -£3,691 (compared to -£2,952 in 2020).

Going concern

The Trustees confirm that the level of the charity’s reserves is now equivalent to 3 months’ expenditure in line with its stated Reserves Policy. They consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern. Key judgements that the Trustees have made to support this consideration include the fact that the charity has an expected surplus budget for the year ending 2022.

The Sheffield City Council contract (effective from 1 October 2016) was extended to March 2022 so will go out to tender late in 2021. SWA Trustees are confident about retaining the contract – we have recruited a new Chief Executive and are working with her to strengthen our position in preparation, including applying for the Women’s Aid National Standards as the recognised sector quality mark. The charity has a fundraising strategy in place, and is actively fundraising, with no assumptions about fundraising income included in the budget and cash flow forecasts for 2021-22. The charity will continue to maintain vigorous cost control and is seeking cost reductions where possible.

Reserves policy

SWA aims to maintain a range of between two and three months’ total expenditure as unrestricted reserves in order to meet its liabilities and unforeseen expenditure. Unrestricted reserves (that take into account only current assets) at the year-end represent 3 months of total expenditure.

The charity reviews its management accounts on a quarterly basis with the Treasurer and Board of Trustees against the current budget. It then takes action to mitigate any risks where there is a material variance that may affect the charity’s ability to maintain current levels of reserves.

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

The Trustees confirm that the level of the charity’s reserves is now in line with its stated Reserves Policy.

Plans for the future

SWA was successful in winning the OJEU tender issued by Sheffield City Council to continue to deliver the refuge services in Sheffield, initially for a three-year period commencing 1 October 2016, and extended twice. We have built on this success with further fundraising to deliver additional services to the women and children we support. Sheffield City Council have further extended the contract to October 2022, and are consulting on the future commissioning model and service specification.

Significant additional funding has been secured for the next financial year from the Ministry for Housing, Communities and Local Government via Sheffield City Council, resulting in a 50% increase in the value of the SCC contract for 2021-22.

SWA has also built on the grant from Children In Need, to fund direct work with children and young people in our refuges, with a successful reapplication for a further 3 year grant to continue the service, starting September 2021.

Structure, governance and management

SWA is managed by a voluntary Management Committee [the Board], with paid staff undertaking the work of the organisation and dealing with the day to day administration. The Management Committee meets at least 10 times per annum. Task groups which report to the Management Committee, meet when necessary. The Management Committee considers Quarterly Management Accounts at quarterly meetings. The Management Committee and staff team together agree the forward strategy for the organisation, set out in the strategic and business plan. Progress is monitored against the plan, and the risk register, policies and procedures are reviewed in a regular cycle.

The organisation has been in existence since the 1970’s, and is a charitable company limited by guarantee, incorporated on 12 July 2010 and registered once again as a charity on 18 October 2010. The company was established under a Memorandum of Association which establishes the objects and powers of the charitable company and is governed under its Articles of Association.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31st March 2021 was 8 (2020: 7). The Trustees are members of the charity but this entitles them only to voting rights. The Trustees have no beneficial interest in the charity. All Trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 9 to the accounts.

Related parties and relationships with other organisations

There are no related parties.

Remuneration policy for key management personnel

SWA uses local and national benchmarking against similar organisations to ensure its salaries for key managers are fair and reflect the level of responsibility they hold.

Recruitment and appointment of Trustees

All members of the Management Committee are elected each year at the Annual General Meeting and members may be re-elected or re-appointed. Positions on the Management Committee are advertised externally, and appointed after informal interview. Some are reserved for specific specialist roles.

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

Induction and training of Trustees

The Director/CEO is responsible for the induction of new Trustees and identifying additional training needs, in consultation with the Chair of the Management Committee.

The induction process for new Management Committee members involves the Chair, or another Committee member appointed by her, ensuring that copies of the documentation listed below is made available and explained to the new member:

Risk management

The Trustees are responsible for identifying, assessing and managing risks, to the organisation, our staff and service users. The Risk Register and Business Plan identify the strategic aims, structure, activities, challenges, resources required and major risks to which the organisation is exposed. The Risk Register is approved by the Board of Trustees annually and reviewed as necessary.

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level that equates to approximately 2 months unrestricted expenditure. This provides sufficient funds to cover management and administration support costs and to respond to emergency applications for grants, which arise from time to time. Risk Assessment and Management is undertaken and recorded in relation to specific services delivered and in response to changes in legislation and funding available. The Finance Policy and Procedures outline those authorised to make payments, place orders and take other actions with financial consequences.

During the year to 31 March 2021, all major risks were reviewed, assessed and managed. These included additional risks related to the Covid-19 pandemic, working closely with senior managers, and in consultation with commissioners and public health leads within Sheffield City Council.

Coronavirus Response

The Covid-19 pandemic created an impact for the organisation from an operational and governance perspective, which undoubtedly increased risks which required increased regular monitoring to mitigate or minimise. The organisational IT systems required a responsive and rapid change to move to more agile and remote working, which the organisation had not previously adopted. Increased oversight from commissioners was undertaken during this period to ensure risks to beneficiaries were understood and co-ordinated across the City. Revisions to Business Continuity Plans and risk assessments/risk maps were required regularly and swiftly to remain appraised of the often weekly changes that were taking place for the organisation.

Statement of responsibilities of the Trustees

The Trustees (who are also directors of Sheffield Women’s Aid for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

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Sheffield Women’s Aid

Trustees’ annual report

for the year ended 31 March 2021

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The Trustees’ Annual Report has been approved by the Trustees on 09/12/2021 and signed on their behalf by:

Maureen Storey

Trustee

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Independent examiner’s report

to the members of

Sheffield Women’s Aid

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2021 which are set out on pages 11 to 28.

Responsibilities and basis of report

As the charity 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 company’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 the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, 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 that in any material respect:

  1. 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

  3. 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

  4. 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.

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Mill, Jersey Street Ancoats Manchester, M4 6JG

Date 17 December 2021

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Sheffield Women's Aid

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2021

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
32,438
Charitable activities
4
670,538
Investments
5
108
Total income
703,084
Expenditure on:
Charitable activities
6
657,146
Total expenditure
657,146
7
45,938
Net movement in funds for the year
45,938
Reconciliation of funds
Total funds brought forward
174,211
Total funds carried forward
220,149
Net income/(expenditure) for
the year		 Restricted
funds
£
-
95,210
-
95,210
95,949
95,949
(739)
(739)
(2,952)
(3,691)		 Total funds
2021
£
32,438
765,748
108
798,294
753,095
753,095
45,199
45,199
171,259
216,458		 Total funds
2020
£
12,591
760,852
80
773,523
733,785
733,785
39,738
39,738
131,521
171,259

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Sheffield Women's Aid

Company number 7311689

Balance sheet as at 31 March 2021

Note
£
£
Fixed assets
Tangible assets
12
14,984
Total fixed assets
14,984
Current assets
Debtors
13
203,257
Cash at bank and in hand
14
188,458
Total current assets
391,715
Liabilities
Creditors: amounts falling
due in less than one year
15
(190,241)
Net current assets
201,474
Total assets less current liabilities
216,458
Net assets
216,458
The funds of the charity:
Restricted income funds
16
(3,691)
Unrestricted income funds
17
220,149
Total charity funds
216,458
2021		 £
£
11,293
11,293
193,313
148,840
342,153
(182,187)
159,966
171,259
171,259
(2,952)
174,211
171,259
2020		 £
£
11,293
11,293
193,313
148,840
342,153
(182,187)
159,966
171,259
171,259
(2,952)
174,211
171,259
2020
11,293
159,966
171,259
171,259
(2,952)
174,211
171,259

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and in accordance with FRS102 SORP, and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 14 to 28 form part of these accounts.

Approved by the Management Committee on 09/12/2021 and signed on their behalf by:

Maureen Storey (Trustee)

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Sheffield Women's Aid

Statement of Cash Flows for the year ending 31 March 2021

Note
2021
£
Cash provided by/(used in) operating activities
21
48,196
Cash flows from investing activities:
Dividends, interest, and rents from investments
108
Purchase of tangible fixed assets
(8,686)
Cash provided by/(used in) investing activities
(8,578)
39,618
Cash and cash equivalents at the beginning of the year
148,840
Cash and cash equivalents at the end of the year
188,458
Increase/(decrease) in cash and cash
equivalents in the year		 2020
£
16,346
80
-
80
16,426
132,414
148,840

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Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

Sheffield Women's Aid meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The financial statements have been prepared on the going concern basis, as the Board is confident that the charity will continue to be able to meet its liabilities as they fall due. The charity also continues to actively take steps to reduce costs and maximise income collection, in particular Housing Benefit receipts, through rigorous systems and management controls. The contract with Sheffield City Council is due to go out to tender during 2022 for the 3-year period commencing October 2022. The Board are confident that SWA will succeed in retaining the contract as the specialist refuge service provider in Sheffield.

The charity has a balanced budget for the forthcoming year and is looking at ways to The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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 charity 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.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

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.

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Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

i Tangible fixed assets

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Fixtures, fittings & furniture 25% reducing balance Office furniture and equipment 25% reducing balance

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Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

j Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

k Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

l Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

m Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

n Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is restricted to the contributions disclosed in note 8. There no outstanding contributions at the year end (2020: £Nil).

The money purchase plan is managed by Standard Life Plc and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan a pension fund which is then converted into a pension upon the employee’s normal retirement year age when eligible for a state pension. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

3 Income from donations and legacies

Donations
Waitrose JL Donation
Total		 Total 2021
£
22,438
10,000
32,438		 Total 2020
£
12,591
-
12,591

All donations and legacies income is unrestricted.

18

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities

Contracts and grants
Sheffield City Council
Children in Need
Smallwood Trust
The Brelms Trust
Fees and other income
Health Education England
Other income
Rents receivable
(Voids)
Total
South Yorkshire Office of the
Police & Crime Commissioner
Violence Reduction Unit,
South Yorkshire Police
Voluntary Action Sheffield
(VAS)
Ministry for Housing,
Communities & Local Govt
J G Graves Charitable Trust
Grants
Current reporting
period		 Unrestricted
£
349,758
-
-
8,000
-
-
3,852
-
361,610
10,192
4,040
14,232
300,742
(6,046)
294,696
670,538		 Restricted
£
-
36,400
20,286
-
15,000
13,024
8,500
2,000
95,210
-
-
-
-
-
-
95,210		 Total 2021
£
349,758
36,400
20,286
8,000
15,000
13,024
8,500
3,852
2,000
456,820
10,192
4,040
14,232
300,742
(6,046)
294,696
765,748

19

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

4 Income from charitable activities (cont.)

Contracts and grants
Sheffield City Council
Children in Need
Fees and other income
Other income
Rents receivable
(Voids)
Total
Previous
Reporting Period		 Unrestricted
£
350,000
-
350,000
24,405
24,405
359,361
(9,114)
350,247
724,652		 Restricted
£
-
36,200
36,200
-
-
-
-
-
36,200		 Total 2020
£
350,000
36,200
386,200
24,405
24,405
359,361
(9,114)
350,247
760,852

20

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

5 Investment income

Investment income
Income from bank deposits 2021
£
108
108		 2020
£
80
80

All of the charity's investment income arises from money held in interest bearing deposit accounts. All investment income is unrestricted.

6 Analysis of expenditure on charitable activities

Staff costs
Bad debts
Refuge service costs
Travel and motor
Workshops & activities
Governance
Restricted expenditure
Unrestricted expenditure
Depreciation
General admin & welfare		 Total 2021
£
412,592
1,000
214,789
1,492
100,359
4,995
17,868
-
753,095
2021
£
95,949
657,146
753,095		 Total 2020
£
371,070
3,080
255,727
3,820
69,610
3,764
25,624
1,090
733,785
2020
£
39,894
693,891
733,785

21

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

7 Net income/(expenditure) for the year

This is stated after charging/(crediting): 2021 2020
£ £
Depreciation 4,995 3,764
Operating lease rentals:
Property 130,000 130,000
Other 4,560 -
Independent examiner's fees
Independent examination 750 1,500
Accountancy fees 1,250 -
Other 120 120

8 Staff costs

Staff costs during the year were as follows:

Staff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs		 2021
£
364,832
25,411
22,349
412,592		 2020
£
326,266
23,217
21,587
371,070

No employees has employee benefits in excess of £60,000 (2020: Nil).

The average number of staff employed during the period was 18 (2020: 16). The average full time equivalent number of staff employed during the period was 12.7 (2020: 12.19).

The key management personnel of the charity comprise the trustees, the Director, Interim Director and the Service Managers. The total employee benefits of the key management personnel of the charity were £122,141 (2020: £127,341).

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2020: Nil).

No members of the management committee received travel and subsistence expenses during the year (2020:£nil).

Aggregate donations from related parties were Nil (2020: Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2020: nil).

22

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

10 Government grants

The government contracts and grants recognised in the accounts were as follows:

Sheffield City Council
Violence Reduction Unit, South Yorkshire
Police
South Yorkshire Office of the Police & Crime
Commissioner
Ministry for Housing, Communities & Local
Govt		 2021
£
349,758
20,286
8,500
15,000
349,758		 2020
£
350,000
-
-
-
350,000

The unfulfilled conditions and contingencies attaching to the grants were to complete restricted projects (see note 16).

11 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

12 Fixed assets: tangible assets

Office furniture
Fixtures &
& equipment
fittings Refuge
Cost
£
£
29,219
33,287
Additions
4,986
3,700
34,205
36,987
Depreciation
25,034
26,179
Charge for the year
3,763
1,232
28,797
27,411
Net book value
5,408
9,576
4,185
7,108
At 31 March 2021
At 31 March 2021
At 1 April 2020
At 1 April 2020
At 31 March 2021
At 31 March 2020		 £
62,506
8,686
Total
71,192
51,213
4,995
56,208
14,984
11,293

23

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

13 Debtors

2021
£
Trade debtors (housing benefit due)
11,621
Other debtors
52,121
Prepayments and accrued income
139,515
203,257
14
Cash at bank and in hand
2021
£
Cash at bank and on hand
188,458
188,458
15
Creditors: amounts falling due within one year
2021
£
Trade creditors (housing benefit in advance)
2,045
Other creditors and accruals
183,158
Taxation and social security costs
5,038
190,241		 2020
£
11,962
38,545
142,806
193,313
2020
£
148,840
148,840
2020
£
3,018
172,293
6,876
182,187

24

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of movements in restricted funds

Children in Need
Total
Children in Need
Total
South Yorkshire
Office of the
Police & Crime
Commissioner
Previous
Reporting Period
Violence
Reduction Unit,
South Yorkshire
Police
Smallwood
(Women's
Resilience Fund)
VAS Grant - Move
More
Ministry for
Housing,
Communities &
Local Govt
Current reporting
period		 Balance at
1 April
2020
£
(2,952)
-
-
-
-
-
(2,952)
Balance at
1 April
2019
£
742
742
 Income
£
36,400
20,286
15,000
13,024
8,500
2,000
95,210
Income
£
36,200
36,200		 Expenditure
£
(38,714)
(20,286)
(14,147)
(13,024)
(8,500)
(1,278)
(95,949)
Expenditur
e
£
(39,894)
(39,894)		 Transfers
£
-
-
-
-
-
-
-
Transfers
£
-
-		 Balance at
31 March
2021
£
(5,266)
-
853
-
-
722
(3,691)
Balance at
31 March
2020
£
(2,952)
(2,952)

Name of restricted fund

Description, nature and purposes of the fund

Children In Need Funds 2 x 16 hours Play-leaders, sessional play workers and activities

Ministry for Housing, To adapt to the Covid lockdown – IT, laptops, smart phones, VPN’s for Communities & Local staff to work remotely Govt

Violence Reduction Funding a pilot of new role 2 x 18.5 hours Parenting Support Workers Unit, South Yorkshire Police

Smallwood Additional cleaning, therapy sessions, interpreter fees, costs (Women's Resilience Fund)

25

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

16 Analysis of movements in restricted funds (cont.)

Name of restricted fund Description, nature and purposes of the fund

South Yorkshire Covid costs, therapeutic work with women, children & y.p. Office of the Police & Crime Commissioner

VAS Grant - Move Grant to pay for activity sessions with residents More

17 Analysis of movement in unrestricted funds

Designated
Fund
-
building repairs
Designated
Fund
-
building repairs
Current reporting
period
General fund
General fund
Previous
Reporting Period		 Balance
at 1 April
2020
£
140,508
33,703
174,211
Balance
at 1 April
2019
£
119,278
11,501
130,779
 Income
£
680,666
22,418
703,084
Income
£
714,905
22,418
737,323		 Expenditure
£
(652,382)
(4,764)
(657,146)
Expenditur
e
£
(693,675)
(216)
(693,891)		 Transfers
£
-
-
-
Transfers
£
-
-
-		 As at 31
March 2021
£
168,792
51,357
220,149
As at 31
March
2020
£
140,508
33,703
174,211

Name of

unrestricted fund Description, nature and purposes of the fund General fund The free reserves after allowing for all designated funds Designated fund The charity has designated £22,418 per annum towards a sinking fund to cover major repairs and insurance for Refuge 1 as its liability under the lease variation with the landlord.

26

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

18 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Tangible fixed assets
Net current assets/(liabilities)
Total
Previous
Reporting Period
Current reporting
period		 General
fund
£
14,984
153,808
168,792
General
fund
£
11,293
129,215
140,508		 Designated
funds
£
-
51,357
51,357
Designated
funds
£
-
33,703
33,703		 Restricted
funds
£
-
(3,691)
(3,691)
Restricted
funds
£
-
(2,952)
(2,952)		 Total
£
14,984
201,474
216,458
Total
£
11,293
159,966
171,259

19 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is

Less than one year
One to five years		 2021
2020
£
£
156,000
156,000
117,000
273,000
273,000
429,000
Property		 2021
2020
£
£
4,560
490
7,980
-
12,540
490
Equipment		 2021
2020
£
£
4,560
490
7,980
-
12,540
490
Equipment
490

20 Contingent liability

The charity’s trustees have written off £15,535 of potential rent creditors in 2017/18. They have done this because in their experience amounts over two years are rarely pursued further by the housing benefit agency despite the charity’s best efforts to resolve these outstanding amounts. If the housing benefit agency changes their policy, the charity could face an obligation to pay back this amount. This is not considered probable and has therefore not been provided for in the accounts.

27

Sheffield Women's Aid

Notes to the accounts for the year ended 31 March 2021 (continued)

21 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Dividends, interest and rents from investments
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2021
£
45,199
4,995
(108)
(9,944)
8,054
48,196		 2020
£
39,738
3,764
(80)
(131,327)
104,251
16,346

28