Company reglstration number: 07311689 Charity r¢gistration numbcr: 1138460 Sheffield Women's Aid (A company limited by guarantee) Annual Report and Financial Statements for the Year Endd 31 March 2024 Community Accounting Plus Units l & 2 North West 41 Talbot Str¢ct Nottingham NGI 5GL
Sheffield Women's Aid Contents Reference and Administrative D¢tails Trustees, Re}rt 2to9 Independent Examiner's Report io ststement of Financial Activities 11 to 12 Balance Sheet 13 Statement of Cash Flows 14 Notes to the Financial Statements 15to25
Sheffield Women's Aid Reference and Administrative Details Tru5tee5 Nicola Mosley-walia, Chair Jacqueline Davison, Treasurer Maureen Storey Clare Fowler Nicola Speake Sarah Sonn¢ Senior MAnAgement Team Holli¢ Venn, Chftef Ex¢¢utive Janet Goodinson. Head of Operations Julie ORourke. Lead Practitioner Charity Registrfidon Nurnber 1138460 Company Registration Number 07311689 Registered office Thomas Henry House 1-5 Church Street Ripley Derbyshire DE5 3BU Independent ExAmRner John O'Brien, employcc of Community Accounting Plus Units l & 2 North West 41 Talbot Street N'ottingham NGI 5GL Banker5 Virgin Money 681 Ch¢st¢rfield Road Sheffield S8 ORY Page I
Sheffield Women's Aid Trustees, Report The trustees, who are directors for the purposes of eompany law, present the annual report together with the financial stalements of the charitable company for the year ended 31 March 2024. Trustees and officer$ The trustees and officers serving during the year and since the year end were as follows: Trustees: Nicola Mosley-W31i4 Chair Jacqucline Davison, Treasurer (appointed 25 May 2023) Tansy Watrilow. Chair (resigned 7 December 2023) Sonia Rashid, TrUrcI (rcsigncd 25 May 2023) Maureen Storey Michelle Bailey (resigned 25 May 2023) Clar¢ Fowl¢r Nicola Sp¢akc (appointed 7 December 2023) Sarah Sonne {appointeAI 7 DK¢mb¢r 2023) Laura Patchett (appointed 7 D¢¢¢mb¢r 2023 and resigned 23 July 2024) Structure? governance and management Nature ofgoverning document The charity is a company limited by guarantee and reglstered charity. It is operated under the rules of its memorandum and articles of association dated 12 July 2010 and m05t recently amended 25 January 2024. It has no share capital and the liability of eacb member in the event of winding-up is limited to £1. Reeruilmenl and appoinlmenl oftruste All members of the Board of Trustees are elected each year at the Annual General Meeting and members may be re-elected or re-appointed. SWA Trustee positions are are rrnited through a variety of means. word of mouth and infornial contacts. advertising externally through the VAS websit¢ and Linkedln, alongside NTCVO and spccialist sites recommended from G&ting on Board when particular skills arc rcquircd. Infornial interyiews are conducted by the Chair and other trustees and undergo an induction period delivered by the CEO. Trustee [Cltent is supported by a dedicated policy to ensure a breadth and rang¢ of rrul¢M¢nt avenues are cxplorcd to cnsurc SWA is a divcrsc board in ternis of skill sets and reflecting the communities we serve. Indudion andirdining oftrusÉe The CEO is responsible for the induction of new TStee$ and identifying additional training nccds. in consultstion with the Chair of the Board. The induction pmcess for new 'fruste¢5 involve5 the Chair, or another Board member appointed by hcr. ¢nsuring that copies of th¢ documentation listed below is made availablc and explained to the new member: . The Memorandum and Articles of Association. Supporting documentation - Aims & Objectives, key Policies & Procedures etc. Roles & R¢sponsibilitics & D¢l¢gatcd Authorities • Copies of th¢ most reccnt annual accounts and management acwunts. Page 2
Sheffield Women's Aid Trustees, Report Arrangementsfor setting key managementpersonnel remuneration SWA use5 local and national benchmarking against similar organisations to ensure its salaries for key managers are fair and r¢fl¢ct the l¢v¢l of responsibility they hold. Oryanlyailonal strncture SWA is managed by a voluntsry Board of Trustees. with paid stsff undertaking the work of thc organisation and dealing with the day to day administration. The Board rneets at least l O tim¢s each year. Task groups which report to the Board meet when necessary, and the Board ¢onsid¢rs Quarterly Manag¢ment Accounts. The Board and staff team together agree the forward strategy for tile organisation. in consultation with servic¢ users, and set out in our strategic business plan. Progress is monitored against the plan and risk register. and policies and procedures are reviewed in a regular cycle. The organisation has been in existence as a charity since the 1970's. and is also now a charitable ¢ompany limited by guarantee, incorporated on 12 July 2010, and registered as a ¢harity on 18 Octob¢r 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. Membets 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 numb¢r of such guarante¢s at 31st March 2024 was 6 (2023.. 5). The Tnte¢S 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. Objectives and Activities Objects and aipKf To relieve and support women and children who have suffered, or are in danger of suffering vAolenc¢ from p¢rp¢trators known to them. To educate and inform the public in all aspects of domestic violence. ObJe¢tIv, strdtéglds ond oeilviil Th¢ mgln g¢tivltie$ undertaken In re14tlon to those purposes To provide access to safe and secure temporary accommodation for those service users that are at risk of Significant harni, or are at risk of homelessn5 due the actions of a perpetrator known to them, and ensure that they able to access safe and secure permanent accommodation. The aim of our charity is to support female sutvivors of domestic abuse to make choiccs about their futhrc, including supporting them through specialist practitioners, to recognise controlling behaviour, understand the effect this has on them individually, their children, friend5 and family and to prevent repeat victimisation. Page 3
Sheffield Women's Aid Trustees, Report Refuge Service for women and fam111 4ffected by domestic Abuse SWA are commissioned to provide two safe and secure self-contained refuges, accommodating a total of 37 women and their children at any one time. Single women are accepted into the service and accommodated in single usclsmaller flats to ensure SWA maximise the accommodation to meet need. SWA are commissioned to provide support for an average period of 6 months, howcvcr survivors may receive support for a long¢r p¢riod whilst specialist practitioners support them to move into alternative/pemianent accommodation safely. Onc of the flats is an emergency crash pad enabling 5urvivor5 to access SWA support out of oifice hours and is usuauy accessed by the Police or SoGial Care to facilitate a swift response and make survivors safe. Survivors are assessed by Sheffield City Council'5 housing pathway to be cliBiblc for refetTai into SWA accommodation and to ensure their primary support need is that they are. or hav¢ b¢en, a victim of domcstic abuse (Including coercive control) and arc at medium to high risk of harm. SWA do not operate any blanket exclusions and assess each referral on a case by se basis to ensure we are ablc to mect the needs of survivors. Children and young people who are aependants of survivors can a150 be accommodated with no limitations on age or sex. P¢ts aTe accepted on one site as SWA recognis¢ the barri¢rs for those leaving with pets and the national shortage of refuge a¢¢ommodation available to survivors with pets. Multiple and Complex l%eeds SWA a¢¢ommodate women and families with multipl¢ and Gomplex needs such as (but not limited to) drug and alcohol use, menlal and physical health needs. language or learning disabAliti¢s. Having multiple and complex needs are not barriers to accessing our support as SWA work from a trauma-informed slarting point and recognise the many ways in which survivors ¢ope aTrd recover from domestic abuse, SWA seek to balance the needs of existing setvice users against new referrals wkth similar needs, to ensure women and children are not placed at risk. We reserve the right to decline referrals where risk may be compromised. SWA works An partnership with external agencies to ensure additional support with complex needs is provided. Safeguarding Children and Adults Children and Adults Safeguarding and management of risL is the essential framework of SWA'S work as this is th¢ corn¢r5tone of how we keep survivors safe. Where there is evid¢nce that indicates that the survivor or her children may be at risk of harm in the refuge, or others may be at risL SWA will request additional infornlation and guidance from professionats that may be involved with the family before taking any decisions. It is cssential that all asscssmcnts consider existing and potential safeguarding i&sues and SWA ensure that our risk assessments (including the DASH a&8essment) at refeal are as thorough as possible. Thc 5afcty of the family. and oth¢r5 Wlthin the refuge, staff and visitors are our priority. Where risk is identified as escalating and safeguarding concerns are presenL SWA will always make thc appropriatc carly interventions and ensure that survivor5 and families are involved in measures to support keeping them safe. SWA h&8 a named safeguarding Icad at cach rcfugc. Page 4
Sheffield Women's Aid Trustees, Report Safety and Security Ensuring survivors are safe where they live is a key priority for SWA. To facilitate this our refuges have a range of security measures and equipment in place to ensure women and families are safe, Each refuge has CCTV, secure entry and access Systems and are flagg¢d to South Yorkshire Police, FIT¢ and Rescue and Ambulance scrvices for a rapid r¢sponse. There are concierge Services on both sites to ensure there is a staff presence each evening and overnight alongside an on-call rota provid¢d by staff. No visitors are allow¢d to site unless they are arrdnged in advance and of a profcssional nature, unless by agreement Each flat is self-contained which gTV¢S Brcatcr 5ccurity of tenu to ensure there is privacy for families and these are chcckcd montbly for health and safety purposes. SWA have robust fire safety systems across each site that ar¢ tested twice a year alongside week]y fire t¢sts. To further maintain the safety and security of the T¢fug¢s a PO Box is used for all cotr¢spond¢n¢e and is the SWA r¢gist¢red address. All su1VorS are a5k¢d to adhere to maintaining th¢ confid¢ntial location and address and SWA only use agreed rontra¢tors and tsxi services to ensure the address is only disclosed on a needs to know basis. SpeciAlist support Each survivor has their own named key worker and children and young people have dedicated practltioners a¢ross both sites. Following initial nccds assessments, support plans are then fonnulated with survivor5 to Create a person centred approach assisting survivors to reach their goals and outeomes. SWA have well trained and experienced practitioners to assist in areas such as securing the right to remain for survivors with no recourse to public thnds, writing reports to assist in case conferences, family court and civillcriminal proceedings and delivering trauma-infornled group work. Some of our staff speak community languages to meet the comrnuni¢ation and cultural needs of our [Idents. Staff are on site over 5 days a week. evenings and Bank Holidays to be responsive to survivor needs and t2ke rcferrals more flexibly. All SWA staff work within a trauma informed framework and themsclvcs rcccivc monthly reflective practire 5e55ions to ensure they are supported in thcir rolcs. which can be challenging. SWA contract a concierge service as part of the CODtrd¢t requirements to ensure there is cover over cach rcfugc overnight ensuring safety for all survivors. Moving on to independent living Throughout their stay in our refuges, survivors are encouraged to identify thcir aspirdtions and supported to arhieve their goals, including move on into their own accommodation. SWA have positive relationships with ex¢¢rnal providers outside of the City Council to widen the opportunities for move on. SWA will assist with this process along the way, to give survivors the best POS5ibl¢ chance of su¢eess in the future. Wher¢ siipport is needed after moving on independently, SWA works wilh Shelter to ensure there is a smooth transition into maintaining their own accommodation, as well as applying for grants to assist those w¢ support to have a smooth¢r move on experience. Page 5
Sheffield Women's Aid Trusteesl Report PUbC benef Annually the charitable aims are reviewed by thc Board of Trustees and this annual report reviews what the achievemcnts havc bccn for SWA during the reporting period. The Trnstees have refe¢d to the guidance contained in the Charity Commission's gencral guidance un public nefit when reviewing the charity's aim5 and objectives and in planning future activities. In particular. the Tlustees consider how planned activiti&8 will contribute to the aims and objectives that have been set. Approximately 390/D 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 overs some of the staff costs aoCiat¢d with intensive housing management. SWA'S main Source of income È5 deriv¢d frotn Sheffield City Council which covers both the rent and service charge element for the building maintenance and upkcep. alongside a contract to dclivcr a sUPPOrt scrvicc to survivors. SWA ¢Dgage in a procurement and commissioning process every 3-5 years to secure this work. In 2020 SWA. in partnership with IDAS. secured the Safe Accommodation tender tr) ensure these services r¢maincd with specialist providers, with the contract awarded for a maximum of 5 years. This provides stability for SWA and enables us to secure additional external funding to compliment the commissioned support. SWA were successful in securing additional grants and donations over the reporting period which included funding from The Clothworkers Foundaiion to rcw¢arpet on¢ of the refuges. Sheffield Town Trust for some r¢d¢wrntion. JG Grav¢s to support an art project work for the charity's 50th birthday celebrations in 2024, and HAF fvnding to deliver activities for children over the summer holidays. SWA fundraise throughout the year to diversify our income, but inevitably some bids are unsuccessful in an increasingly competitiv¢ stor. Additionally, SWA are successful in securing a range of weekly volunteer hours to bring added value to the organisation and support the operatlonal activity, in areas such as gardening, arts and Grafts, rys and chats, picnics, work ready support, walking groups and cooking sessions, The trustees confirni that they have complied with the requirements of se¢tion 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales. Aehlevements and performance Sheffield Women's Aid's main achievements durin8 this pcriod includc the dcveloptnent of additional dispersed propcrties. outside of the commission¢d refuge units. through a partnership with the Resonance Investment Fund. managed by WISH [Women In Safe Flousing]. The Women's Aid movement was built upon securing safe accommodation for women and thcir childrcn to havc choices available to them to escape domestic abuse. SWA have an aspiration to grow as a charity and increase our offer of accommodation as this is our ar of expert15e. The development of more properties in Sheffield contributes to an overnll increase in units for survivors around the county to acccss safc support. and works towards meeting the overall shortfatl of units identified in the Wom¢n's Aid AnntMI Audit. During this period 2 addttional houses became available meaning 2 families and I adult were able to find a place of safety. We secured funding frotn the Clothworkers Foundation during this period to re-carpet the communal areas and 3 flats in one of our Tcfugcs. This has enabled the refiJg¢ to create a more welcoming environment for survivors to live in. Service user5 assisted in choosing the carpets and have fed back what a difference it now makes in the building. The CEO attended a fomial celebration event host¢d by the Clothworkers Foundation for all grantees to meet each other and celebrate Ih¢ contributions charities make to communities. Sheffield Town Tst also donated money towards the r¢-decoraiing of some communal ar¢as and flats. with again survivors chooslng the olours they wanted to see. Pag¢ 6
Sheffield Women's Aid Trusteesl Report The above work reflects the feedback recetved from our service user survey during tbis period, Revlewlng the infomiation provided we created an action plan to demonstrate how we use survivor feedback to shape our services. The décor and carpeting was spe¢ifi¢ally mentioned and we were fortunate in securing additional nding to make this possible. We also undertook our first staff survey during this period, and during th¢ staff team away day shared the areas of success and areas for development that the leadership t&im have comrnitted to reviewing. The cost of living risis. and limited increase in income during thi5 period. ha5 poscd challcnges in how we can recruit and r¢tain stsff and this is something the leadership team and Board continue to consider to enable consistency and sustainability for the charity. Lastly. members of our Board of Trustees undertook service user wnsultation sessions with women in each of our refuges. to ensure they can give us feedback about Issues that affect them. and to cnsurc board members and service users havc dircct contact with each othw. Findings supported the feedback we received in the annual surv¢y and gives us a firni foundation for our annual strategy and business operational plan for the following year. Below is an overview of our 5¢rvice users and the impact we have had with survivors of dome5tir abuse in the reporting period. During the 2023-24 year: 86 adult worn¢n were supported in our refuges, of which over half wcre aged between 26 and 40 620/0 of them had children with them, and over half of the ¢liildren were aged 0-5 67 children and young people in total were supported in our refug¢s Over 700/0 of our adult service users had mental health support needs In t¢mis of ethnicity, 55 /0 of our adult s¢rvice users were not White British, with 220/0 being Pakistani and 80/ African 36010 stated no r¢ligton, 350/0 were Muslim, and 151/1 o were Christian 230/0 of service users had N'o Recourse lo Publi¢ Funds at the point of referral and beginning support A further 15 women were also support¢d through the 'crash pad, at one of our refuges. used as emergency accommodation by the local authority 15 pets were supported in our refjjge site dedicated to being able to accept pets. Some examples of adult seryice user outcomes during the period: 950/0 of all residents stated they f¢lt Safer as a result of accessing SUPPOTL and at le55 risk of harm from others 93% of thos¢ completing support rcported an improv¢m¢nt in their mental health and wellbeing 97% felt better able to manage their financial situation 86 /0 reported improvements in their support networks 88 /0 of mothers rcportcd an increase in their understanding of the impact of domestic abuse on children and young people. Thanks We would like to express our thank5 to the ClothwoTkers Foundation for thcir g¢nerous donation to enable re-carpeting work in thc refuge. This has provided a more welcoming, trauma-infonned envtronment for survivor5 to coin¢ into and live within. The refuge building covers a large footprinL and to havc all communal areas and 3 flats re-¢arpeted was a significant und¢rtaking and would not hav¢ been possible without their support. Financial review The restricted funds in the year included the SCC ¢ontract and grants from Children in Need, for work with hildr¢n and young people. and from Global Charities. Page 7
Sheifield Women's Aid Trustees, Report Polley oft rdfervef SWA aim to hold between 3-6 months total eXpditUre as unrestricted reserves in order lo me¢t its liabilities and unforeseen expenditure. Unrestricted reserves (taking into account only Current assets) at the year-end represent 5 months, total expenditure. Quarterly budget reporting is undertaken to understand SWA'S finan¢ial positton to be able to mitigate any risks where there is a material variance that may affe¢t the Charity's ability to maintain th¢ Gurrent levels of reserves. Principal rifkn and uncertainlies Risk managemeni The Trustees are responsible for identifying. assessing and managing risks, to the organisation, our stsff and service users. The Risk Register and Business Plan identify the strategic aims, structure, activities. challenges. resources r¢quired and major risks to which the organisation is exposed. Th¢ Risk Register is approved by the Board of Trustees annually and reviewed regularly. It is the policy of the charity to maintain unrestricted fitnd4 which are the free reserves of the charity, at a level that equates to at least 3-6 months unrestricted expenditure. This provides sufficient ndS to cover management and administration support costs and to respond to emergency applications for grdnts, which may arise from time to tim¢, Rtsk assessment and management is undertaken and recorded in relation to the spe¢ifi¢ servi¢¢s delivered and in response to ¢hange5 in legislation and funding available. The Finance Policy and Pro¢edur¢s outline those authorised to make payments. pla¢e orders and take other actions with financial consequences. During the year to 31 March 2023, all major risks were r¢vi¢wcd. assessed and managed. Cosl ofliving crisis SWA are operating in a period of a cost of living crisis that has an impact for both those we support ond our Staff. SW A have a static contract to deliver support which means year on year, unless an uplift is aivarded we receive a r] term reduction in our income. Accessing funding for cost of living support for survivors ¢8n be ¢hall¢nging and pla¢¢s them in fInancial hardship. This can create arrears as they enter their new accommodation and d¢bt as they attempt to furnish and equip their new properties if grants cannot be secured. Re¢ruilmeni aprela¥ing si Being a good and fair employer is important to SWA but is challenging against a backdrop of reduced income and extemal competition to fill sp¢cialist roles. SWA is a small charity so does not have multipl¢ inrom¢ streams to support back offi¢e Costs and spread central costs. SWA does operate in an environment that is competitive with respect to recruiting and retaining stsff whiGh pr¢s¢nts risks if SWA cannot keep pace with exlernal ternis and Gonditions. This will conlinue to pose challenges whilst a static contract is in place and heavy ompetition for external funding i5 pr¢val¢nt. SWA is committed to considering annually how we can balance the need to remain financially viable and be an attractive employer. Plans for future periods SWA will celebrate our 50th birthday during 2024 and thls is a significant milestone for a small specialist charity. Celebration events are being planned for late 2024, to showc&%e our history and impact over our 50 years, and one of thes¢ will be timed to coincidc with the Inl¢rnational Day to End Viol¢nce Against Women and the 16 Days of Artion. An increase in our dispersed property portfolio will take place during 2024 to increase the safe accommodation units we are able to offer survivors. All properties are self contained with gardens and 5UPPOrted by a dedicated key worker. Our aim is to have met the target of10 properties by th¢ end of 2024-25. Pag¢ 8
Sheffield Women's Aid Trustees, Report We hope to secure further funding for work with children and young people to maintain the support across both refuges. aq we reach the end of 6 years of Children In Need nding. Providing dedicated practitioners for children and young people is a priority for Sheffield Women's Aid to ensure children and young people receive a saf¢, trauma-infornied service in a setting where they ftel safe, to mai¢b the specialist service provided to women. Lastly. Sheffield Women's Aid will be undertaking a further accreditation process with Women's Aid Federation England, to maintain our ¢xi5ting accreditation and demonstra* that we work to a recogni5ed quality standard. Statement of Responsibilities The trustees (who are also the dircctors of Sheffield Women's Aid for the purposes of company law) are ponsible for preparing the trustees, report and thc financial statemcllts in accordance with applicable law and United Kingdom Accounting Standard5 {United Kingdorn Generally Accepted Accounting Practicc). including rRS 102 "The Financial Reporting Standard applicablc in the UK and Republic of Ireland" The report 2nd accounts have been prepared in ac¢ordanc¢ with the provisions in the Compani¢s Art 2006 relating to small companies. CpanY law requires the trustees to prepare finan¢ial statcments for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and appIltiOn of resourtts. in¢ludTng its income and expenditure. of the charitable ¢omp8ny for that period. In pr¢paring Ihese financial statem¢Dts, the trustees are required to., select suitsbl¢ accounting policies and apply th¢m consistently" observe the methods and principles in the Charities SORP. nmke judgements and estimates that are reasonable and prudent. state whether applicable accounting standards, ¢omprising FRS 102 have been followed, subject lo any material departures disclosed and explained in the financial stalements. and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will conlinue in business. The trnstees are reSnSIble for keeping proper accounting re¢ords that can disclose with rwonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements omply with ihe Companie5 Act 2006. They are also responsible for safeguarding the assets of the charitablc company and hence for taking rsonable steps for the prcvcntion and detection of fizud and other iegUlar1ties. The trustee5 ar¢ Te5ponsible for the maintenance and integrity of thc COTporate and financial inforniation included un thc charitable company'5 website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Small companies pr(bvÈsion statement This report has b¢en prcparcd in accordance with the small companies regime under the Companies Ath 2006. The annual report was approved by the trustees of th¢ charity on 29 October 2024 and signed on its behalf by.. la Mosley- Trustee lia Page 9
Sheffield Womenls Aid Independent Examiner's Report to the trustees of Sheffield Women's Aid ('the Company,) Jndependent examiner's report to the trustees of Sheffleld Women's Aid ('Ihe Company I report to the charity tsvstees on my examinalion of the a¢¢ounts of the company for the year ended 31 March 2024. Responsibilities 8Dd b*sÈs of report As thc charity's tNste¢s of the Company (and also its dir¢rtors for the purposes of company law) you are reswynsible for the prepardtion of the accounts in accordance with the rcquirements of the Companies Act 2006 ('the 2006 Act.). Having 5at15fi¢d 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 18 carried out under sethion 145 of the Charities Act 2011 ('thc 2011 Act.). In carrying out My examination I have followd th¢ Directions given by the Charity Commission under section 145(5)(b) of the 2011 AGt. Independent ex4min¢r's statement Since th¢ Cornpany's gross income exceeded £250,000 your examin¢T must be a member of a body listed in section 145 of the 201 l Act. I confimi that I am qualified to undertake the examination because I am a member and Fellow of the Association of Charity Indepcndent Examiners. which is one of the listed bodies. I have completed my examination. I confimi that no matters have come to my attention in ¢onne¢tion with the examination giving me cause to believe that in any material respect: accounting re¢ords were not kept in respect ofthe 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 requiremcnts of section 396 of the 2006 other than any requirement that the accounts give a 'true and faiv view which is not a matter considered as part of an independent examination. or 4. the aceounts have not been prwared in accordance with the methods and principlcs of the Ststement of Recommended Practice for accounting and reporting by chariti&s [applicable lo charities preparing their accounts in accordance with the FinancÈal Rcporting Stsndard applicable in the UK and Republic of Ireland (FRS 102)]. I have no conccrns and have Come across no other matters in connection with the examination to which attention should be drawn in this r¢port in order to enable a proper understanding of the accounts to be reached. John O'Brien MSC. FCCA. FCIE, employe¢ of Community Awounting Plus F¢llow of the Association ol Charity Independent Examiners Units l & 2 North West 41 Talbot Street Nottingham NGI 5GL 2111112024 Psge 10
Sheffjeld Women's Aid Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unrestricted fund5 Restricted fullds Total 2024 Tot41 2023 Note Income 2nd Endowments from: Donations and lega¢i¢s Charitsble activities Investment income 19,755 884,071 157 19,755 952,553 157 32.149 962,703 165 68,482 Total incomc 903,983 68,482 972 465 995,017 Expenditure on: Charitable activities {807,930) {40,766} (848,696) (841,154) Total expenditure (807,930) 40,766 (848,696) (841,154) Net income 96,053 27,716 123,769 153,863 Net movement in funds 96.053 27.716 123,769 153.863 Reconciliation of funds Total funds brought forward 326.726 146.417 473,143 319.280 Total funds carried forward 20 422.779 174.133 596.912 473,143 All of the charity's activitie5 derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 20. The notes on page5 15 to 25 fom] an iDt¢grdl part of these fLnancial statements. Pagell
Sheffield Women's Aid Statement of Financial Activities for the Year Ended 31 March 2024 (Including Income and Expenditure Account aiid Stateinent of Total Recognised Gains and Losses) These are the figure5 for the previous accounting period and are included for comparAtive purposes Unrestrictrd Res¢ricted Total funds fund5 2023 Note Income and FandoiYm¢nts from: Donations and legacies Charitsble activitlC5 Investment income 32.149 767,257 165 32,149 962,703 165 195,446 Total income 799.571 195,446 995.017 Expenditure on: Charitable activities (722,785) (118,369} (841,154) Total expenditure (722.785) (118,369) (841.154) Net income 76,786 77,077 153.863 Net movement in fund5 76,786 77.077 153,863 Reconciliation of funds Total funds brought forward 249.940 69,340 319,280 Total funds CaLed fOn¥d 20 326,726 146,417 473,143 The notes on pages 15 to 25 forni an integral part of these financial statanents. Pag¢ l2
Sheffield Women's Aid (RegAStration number: 07311689) Balance Sheet as at 31 March 2024 2024 2023 Note Fix¢d assets Tangible ass¢ts 23,488 12.688 Current assets Debtors Cash at bank and in hand io 68,623 632.776 98.667 439.478 701,399 538.145 Creditors: Amounts falling due Ivithin one ye#r 12 (127,975) (77,690) Net current assets 573,424 460.455 Net assets 596,912 473,143 Funds of the chA Tity: Restrieted income funds Restricted funds 20 174.133 146.417 Unrestricted incom¢ funds Unrestricted funds 422,779 326,726 Total funds 20 596,912 473,143 For the financial year ending 31 March 2024 the charity was entitled to ¢x¢mption from audit under section 477 of the Comwiies A¢t 2006 relating to small companies. Directors, responsibilities: The members have not required the ¢harty to obtain an audit of its accounts for the year in question in accordan¢¢ with section 476" and The directors acknowl¢d8¢ their responsibilities for complying with the requiremen¢5 Of the Act with respect to accounting records and the preparation of accounts. These financial statements have been prepared in accordanc¢ with th¢ special provisions relating to companies subject ¢0 the small compaJ)ies regime within Part I S of th¢ Companies Act 2006. The financial statements on pages I l 10 25 were approved by the trustees, and authorised for issue on 29 October 2024 and signed on their behalf by". Jacqueline Davison Trustee The notes on pages 15 to 25 form an integral part of these finan¢ial statements. Page 13
Sheffield Women's Aid Statement of Cash Flows for the Year Ended 31 March 2024 2024 2023 Note Cash flows from operating Actlvities Net ¢a$h income 123,769 153,863 Adjustments to cash flows from non-cash items D¢prc¢iation Investment income 3,172 {157) 126,784 4.229 (165) 157,927 Working ¢apital adjustments D¢creasel(increase) in debtors Increas&(de¢rease) in creditors {Decreaseyincrease in deferred inrom¢ 10 12 12 30,044 118,612 (68 J27) (32,944) {22,934) 68,327 Net cash flows from operdting activities Cash floiys from investlng ctivities Interest receivable and slmilar income Purchase of tangible fixed assets Net cash flows from investing a¢livities Net increase in and cash equivalents Cash and cash equivalents at l April Cash and cash equivalents at 31 March Reconcllltion of net cash flow to movement in Det funds Increase in c&sh 207.113 170,376 157 (13,972) 165 {13,815 165 193,298 170,541 439,478 268.937 632.776 439,478 193,298 170,541 Net funds at l April 2023 439,478 268,937 Net funds at 31 March 2024 632,776 439,478 All of th¢ cash flows are derived from continuing operations during the above two periods. The notes on pages 15 to 25 forn) an integrnl part of th¢sG financial statements. Page 14
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 l Accounting policies Summary of significant Accounting policies and key accounting estimates The prfftnclpal accounting policies applied in the preparation of these financial statemenis are set out below. These policies have been consistently applied to aIl the years presented, unless otherwise slated. Statement of compliance The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (applicable to charities preparing thelr accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) (issued in 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. Basis of prepAr*tion SheffIeld Women's Aid meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant a¢¢ounttng policy notes. Going concern The financial statements have been prepared on a going concern basis. The trLiStees assess whether the use of going concern is appropiiatc i.e. wh¢th¢r th¢ff are any material uncertainties related to ¢vents or ¢onditions that may cast significant doubt on the ability of the charity to continue as a goiiig concern. The trustees make this assessinent in respect of a period of one year from the dale of approval of the financial statements. Xneome 2nd endowments Voluntary income including donations, gifts, legacies and grants that provide core funding or ar¢ of a general nature is recogntsed when ihe charity has entitlement to the income, it is probable that th¢ income will be received and the amount can be mSured with sufficient reliability. Donalions and legacies Donations are re¢ogniscd when the Charity has been notifted in writing of both the amout)t and settlement date. In the event that a donation is subject to conditions that require a level of perforn)ance by the charity before the harily 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 th¢ control of the ¢harity and it is probable that these conditions will be fuifJll¢d in the reporting period. Gronts recelvable Grants are recognlsed wben the charity has an entitlement to ihe funds and any conditions Linked to the grants have b¢en met. Where perforniance conditions are attached to the grant are yet to be met. the income is ¢ognised as a liability and inGlud¢d on the balance sheet as deferred income to be released. Page 15
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Deftrred income Deferred income represents amounts received for future periods and is released to incoming resource5 in the period for whlch, it has been received. Such incorne is only deferred when: The donor specifies that th¢ grant or donation must only be used in future accounting periods. or - The donor has IMSed condltions which must be met before the charity has unconditional ¢rAtitlement. InvLMent income T)ividends arc rccognised once the dividend has been declared and notification has bc¢n received of the dividend due. Expenditure All expenditure is recognised once thcre is a Icgal or constructive obligation trj that expenditure. it is probable settlement is requircd and the amount can be me3sured reliably. All costs are allorated to the applicable expenditure heading that aggregate similar costs lo that category. Where wsts cannot be dirKtly attributcd to particular heading5 ihey have been allocated on a basis consistent with the use of resources, with central staff costs allocated on th¢ b&%is of time spenL and depreciation Charges allocated on the portion of the asset's Use. Other support costs are allocated based on the spread of staff costs. Charitable aclivilie5 Charitable ¢xpenditure comprises those costs incurred by the Charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to 5u¢h activities and those costs of an indirect nalure necessary to support them. Governance costs These include the costs attrlbutable to the ¢harity'S compliance with constitutional and statutory requirements, including audit. strategic management and trnstees meetings and reimbursed expcns¢s. Governmcnt gr*nts Government grants are rccognised based on the aCCal model and are measured at ihe fair vaIuc of the asset received or receivable. Grants are cla55ificd &$ relating either to rev¢nue or to assets. Grants relating to revenue arc rccognised in income over the period in which the related costs arc recognised. Grants relating to assets arc recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred. it is recognised as deferred incomc. Taxation Thc charity is considered to ptss the tests set out in Paragraph I Schedule 6 of the Financc Act 2010 and therefore it meets the definition of a charitable company for UK ¢orporation tax purposes. Accordingly. the charity is potentially ¢x¢mpt from taxation tn r¢spert of income or capital gains rec¢iv¢d within categories ov¢red by Chaptsr 3 Part I l of the Corporation Tax A¢¢ 2010 or Section 256 of the Taxation of Charg¢able Gains Act 1992. to the extent that such inwme OT sains are applied exGlusiv¢ly to charitable pUrSes. Tanglble fixed assets Individual fixed assets costing £500.00 or more are initially r¢wrded at cost, Icss any subsequent accumulated depreciation and sub5¢quent accumulated impairnient losses. Page 16
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Depr¢ciation gnd amortisation Depreciation is provided on tsngibl¢ fix¢d assets so as to WTite off the cost or valuation. less any estimated residual value. over their expected useful economic life as follows: Asset class Ol¢C furniture & equipment Fixtures & fittings (Refug¢) Depreciation method #nd rate 25 % reducing balance 250/0 reducing balance TNd¢ debtors Trade debtors are amounts due from customers for merchandise sold or services perfotThed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently MeaSud at amortised cost using the effeclive interest method, less provision for impairment. A provision for the impaimi¢nt of trade debtors is ¢stabli5h¢d when there is objective evidence that the ¢harity will not be able to collect all amounts due according to the original tems of th¢ re¢¢ivables. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and caIl deposits. and other short-terni highly liquid investments that arc readily convertible to a known amount of c&8h and are subject to an insignificant risk of change in value. Trade cr¢ditors Trade creditors are obligations to pay for goods or services that have been acqufftred in the ordinary course of business from suppliers. Accounts payable ar¢ classified as current IAabiliti¢s if the charity does not have an unconditional right. at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the rewrting date. If there is an unconditional right to defer settlement for at least twelve months fter the reporting dat¢, they are presented as non-current liabilities, Trade creditors are recognised initially at the transaction price and subsequently measured at arnortised cost using the effective int¢r¢st method. Fund stru¢tur¢ Unrestricted income funds are general funds that ar¢ available for u5¢ al the trustees, discretion in furtherance of the objectives of the eharity. Designated funds are unrestricted funds set aslde for specific purposes at the discretion of the trustees. Restricted income funds are those grants for use in a particular area or for spe¢ifi¢ putpos¢s, thc use of which is restrirttd to that area or purpose. Pensions and other post retirement obligations The charity operates a defined contribution pension scheme which is a pension plan under which fixed contrtbutions are paid into a pension fund and the charity has no legal or constructtve obligation to pay further ntributions ¢v¢n if th¢ nd does not hold sutricient assets to pay all employees the benefits fflating to employee service in ihe current and prior periods. Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they a due. If contribution payments exceed the contribution due for setvice, the excess As recognised as a prepayment. Page 17
Sheffield Women's Aid Iyotes to the Financial Statements for the Year Ended 31 March 2024 2 Income from donations and legRcies Ullrestrlcted funds General Total 2024 Total 2023 Donations and legacies. Donations from companics. trusts and slmilar proceeds Donations froin individuals Grants. including capital grants- Government grants 19,134 621 19,134 621 9,313 22,836 19.755 19,755 32.149 3 Income from ch¥rit*ble A¢tlvAties Unrestrieted funds Gener41 Restricted funds Totsl 2024 Total 2023 Grants & donations Service agreements Housing benefit Residents contributions Services Sundry in¢ome 68.482 68.482 404,665 447.339 31,182 885 195.446 419.419 297.964 17,820 30,454 1.600 404,665 447,339 31.182 885 884,071 68,482 952,553 962,703 4 Investment income Unrestricted nds General Totsl 2024 Total 2023 Interest re¢eivable and similar income; Inte5t [C1Vable on bank deposits 157 157 165 Page 18
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 5 Expenditure on charltable activities Unrestricted funds General Restricted funds Total 2024 Total 2023 Houstng costs Bank chgeS Depreciation Activities & trips Insurance Legal & professional Equipment, repairs & IT Office administration Printing & stationery Publications & subscriptions Recruitment Siaff travel Training & conferences Sundry paymetils Telephone & postage Welfare costs Wages, NI & pension Volunteer expenses 349,812 552 3.172 3,623 14,506 12.320 7,743 1762 4,506 725 135 349,947 552 3.172 4,710 14.506 12,320 7,743 9,434 4,506 725 277.333 4,229 16,792 9,230 9.979 29.172 7,709 6.026 20,791 464 2.180 1,606 1,087 6,672 1,976 1.661 654 23.025 394 380,499 186 55 2.162 1.716 654 23,025 394 413,130 13,779 3.169 438,600 95 32.631 807,930 40,766 848,696 841,154 In addition to the expenditure analysed above, there are also governance costs of £2,190 (2023 - £1,980) which relate directly to charitable activities. See not¢ 8 for further details. 6 Net incomingloutgoing reSout$ Net incoming resources for the year include: 2024 2023 Depreciation of fixed &ssets 3,172 4,229 Page 19
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 7 Stxff costs The aggregate payroll costs were as follows: 2024 2023 Staff costs during the yexr were: Wagcs and saIarie5 Social security costs Pension costs 364,255 26,481 22,394 384,843 29.720 24.037 413,130 438,600 The monthly average number of persons (including senior management team) employed by the charity during the year Wds as follows.. 2024 2023 Average number of employees 16 17 15 (2023 - 17) of the above employees participated in the Defined Contribution Pension Schemes. Contributions to th¢ employee pension sch¢mes for the year totalled £22.394 {2023 - £24.037). No employee received emoluments of more than £60,000 during the year. The total employe¢ benefits of the key management pcrsonncl of the charity were £139,231 (2023 - £139,640). 8 AnalysLs of governance and support Costs Support costs have not been separately allocated and disclosed as the Trustees belteve they are immal¢rial to the fjnancial statements. Governance eosts Unrestricted runds General Totsl 2024 Total 2023 Independent examiner f¢es Examination of th¢ financial statements 2,190 2.190 1.980 2,190 2,190 1,980 Page 20
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 9 TAngible fixed Assets Fixtures & flttlngs Office furniture & equipment Total Cost At l April 2023 Additions 42,867 13.972 35,897 78.764 13,972 At 31 March 2024 56,839 35,897 91736 Depr12t1On At l April 2023 Charge for the year 34,173 2.173 31,903 999 66,076 3,172 At 31 March 2024 36,346 32,902 69.248 Net book value At 31 March 2024 20,493 2,995 23.488 At 31 March 2023 8,694 3,994 12.688 10 Debtors 2024 2023 Trade debtors Prepayments Other debtors 25,314 1.829 41,480 49,712 2,994 45,961 68,623 98.667 A I Cash and cash equivalents 2024 2023 C&8h on hand Cash al bank 1,196 631.580 880 438,598 439.478 632,776 12 Creditors: amounts falling due within one year 2024 2023 Other taxation and social security Other creditors Deferred income 5,794 122,181 9,363 68,327 127,975 77,690 Page21
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 13 Obliggtions under leas&8 and hire purchase contr2cts Opergting lease eommitments Total tUre minimum lease payments under non-can¢ellable operating Icases are as follows: 2024 2023 LRnd and buildings Within one year Between one and five years 160.000 480,000 160,000 640,000 640,000 800,000 Other Within one year Between one and fjve years 5,450 6,358 8,300 11,808 11,808 20,108 14 Charity status The Charity is a company limited by guarantee and consequently does not have shar¢ capltal. Each of th¢ trusi¢es is liable to wntribute an amount not exceedlng £1 towards th¢ assets of the ¢harity in th¢ event of liquidation. 15 Fecs payable to independent examiner During the period, the fees payable (¢x¢luding VAT) to the charlty's independent examiner are analysed as follows: 2024 2023 Indep¢ndent examination 1,825 1,650 1.825 1,650 16 Commitments Contingent liability The ¢harity's trustees have written off £15,535 of pot¢ntial rent creditors in 2017118. They hav¢ done this because in their ¢xperienc¢ amounts over two years are rarely pursued further by the housing benefit ag¢n¢y despite the charity's best efforts to resolv¢ these outstanding amounts. If the housing benefit agency change their policy. the ¢harity could face an obligation to pay back this amount. This is not considered probable and has therefore not been provided for in the a¢nts. The totsl amount contra¢ted for but not provided in the finan¢ial st&tements wa5 £Nil (2023 - £Nil). Pag¢ 22
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 17 Taxtion The charity is a registered charity and 15 therefore exempt from twtion. 18 Trustees remuneratlon and expenses No trustees. nor any persons wnnected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year. 19 Related party trnsactions There were no related party transactions in the year. 20 Funds Balance at 31 March 2024 B4l¥nce at I April 2023 Incoming resource5 Resourr expended Transfers Unrestricted funds General General Fund 260,332 903,983 (807,930) (10,000) 346,385 Designaled Building rcpair5 66.394 10.000 76,394 To¢al unrestrieted funds 326.726 903,983 (807.930) 422,779 Restricted funds Children in Need Ministries for Housing, Communities & Local Govt. Global Charities John Lewis 8,623 33,482 (23,365) 18,740 108.319 (2.097) (9,148) (6,156) 106.222 25.852 23,319 35.000 29,475 Total restrirted funds 146,417 68.482 40.766) 174, L33 Total funds 473,143 972,465 848,696) 596.912 Page 23
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 Balance at 31 March 2023 Balance 4t I April 2022 Incoming resourees Resources expended Transfers Unrestricted funds GeneMI General Fund 192,719 799,571 (721,958) (10,000) 260,332 DesIgned Building repairs 57,221 827 10,000 66,394 Total unrtrICted thnd$ 249.940 799.571 (722,785 326,726 Restricted Children in Need Ministries for Housing, Communities & Local Govt. Violence Redu¢tion Unit (Back Office) John iKwis Violence Reduction Unit (Children) Violence Reduction Unit (Adira) 1,301 31,861 (24,539) 8.623 38,539 137.739 (67,959) 108.319 15,998 (15,998) {25) 29,500 29,475 6,482 (6,482) 3,366 {i,366 Total restricted funds 69,340 195,446 (118,369) 146,417 Total thnds 319,280 995,017 (841,154) 473,143 The specific purposes for which the funds are to be applied are as follows: C11ildren in Need: This is to fjJnd two play-leadcrs, sessional play workers and a¢tivities' Violence Reduction Unit, South Yorkshire Police: Funding a pilot of a new role for iwo parenting support Move More (VAS grant): This grant was to pay for a¢tivity sessions with residents. Ministries for Housing. Communities & Local Governm¢nt.' To adapt to the Covid lockdown, providing laptops, smart phones and VPN'S for staff to work remotcly. NHS Clinical Commissioning Group.. This was part of the Winter Pressures fid for impmvlng mental health and wellbeing. John Lewis Foundation: This funding is to provide employability education and training for resid¢nts, this fitnd will start An the next financial year. Support to Women and families.. Sheffield City Council (SCC) o)mmission SWA to deliver 5UPPOrt to women and families in the refuge, and award a multiple year contract to enable the delivery of this support following a t¢nder process. This includes providing emotional and prd¢tical support to 37 domestic abuse survivors and their children to enable them to live safely and move onto independent accommodation, within a trauma infomled environment. The Designated fund is funding put aside for the upkeep of the building. The trat)sfer from General funds towards a sinking fund to cover major repairs and insurance for Refuge l as its liability under the le&8e variation with the landlord. Page 24
Sheffield Women's Aid Notes to the Financial Statements for the Year Ended 31 March 2024 21 AnAlysis of net As$cts between funds Unrestricted 2024 Total funds GenerAI Designated Restricted Tangible fixed assets Current &ss¢ts Current liabilities 23,488 450.S72 (127,975) 23.488 701.399 127,975) 76,394 174,133 Total net assets 346,385 76,394 174,133 596,912 Unrestrirted 2023 Total funds General Designated Re5trleted Tangible fixa 8ss¢ts Current assets CutTent liabilities 12,688 325,334 (77,690) 12,688 538,145 (77.690 66.394 146,417 Total net assets 260,332 66,394 l46,417 473,143 Page 25