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2024-03-31-accounts

REGISTERED COMPANY NUMBER: 07892902 (England and Wales) REGISTERED CHARITY NUMBER: 1146056

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

FOR

CALAN DVS

Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

CALAN DVS

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Page
Report of the Trustees 1 to 10
Report of the Independent Auditors 11 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 33
Detailed Statement of Financial Activities 34 to 35

CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

The trustees present their report and financial statements for the year ending 31 March 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the company shall be:

a. to relieve the distress, suffering, poverty and need amongst adults, children and families caused by exposure to domestic abuse and sexual violence in any form, predominantly but not exclusively by providing services to women and their children; and

b. to educate the public regarding the causes, consequences and effects of domestic abuse and sexual violence and methods of prevention of the same.

Organisational Vision

To create safe and resilient communities, free from domestic violence and abuse.

Mission statement

Breaking the cycle of domestic violence and abuse by working in partnership to achieve change through education, prevention, support, and empowerment.

The strategic aims of the services are to:

Achieving our aims and objectives:

Calan DVS achieves its aims and objectives by delivering a range of needs-led, trauma informed services which provide a range of support options enabling individuals and families to make informed decisions about the services they wish to access based on their individual needs.

The strategic aims of the organisation, as described in our strategic plan 2022-2027, link operationally to the aims and activities undertaken and to the governance of the organisation, to ensure that high quality services are consistently delivered across all projects and the geographical areas in which Calan works.

As trustees we have referred to the guidance provided by the Charity Commission regarding public benefit and have used this on a regular basis to ensure that our current activities for individuals and families and that our strategic and operational plans for delivery of services for the future meets our aims and objectives.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

ACHIEVEMENT AND PERFORMANCE

Accommodation

Calan provides refuge accommodation for women and children (up to the age of 18 years) across 6 refuges within 4 local authority areas and 7 move-on properties within Pembrokeshire.

Calan DVS also offers crisis accommodation, providing a short-term place of safety for women and their children to consider their options and choices. The crisis intervention service provides a combination of accommodation for up to 14 days and intensive support, giving women an opportunity to consider whether they wish to return to their home with improved safety, instigate legal proceedings or move to refuge accommodation.

Community and assessment services

Our community and assessment services support all individuals (adults, children, and young people) who have experienced domestic violence and abuse and who are living in the communities in which we work. Adult community-based support includes 1-2-1 support, group programmes, peer support sessions, volunteer opportunities and access to prevention and education programmes.

Assessment based workers work with agencies who refer into the service such as police and other statutory and non-statutory organisations and support those individuals who self-refer.

Children and Young people services

Our specialist Children and Young People's Team deliver a range of age-appropriate interventions and preventative programmes which are designed to: increase resilience, improve safety, develop coping strategies, support CYP to express their feelings in a healthy way, help them to understand that abuse is not their fault and learn how to communicate more effectively with their non-abusive parent/carer.

IDVA Provision - Dyfed Powys

Calan DVS are the lead partner in a partnership with 4 other specialist domestic abuse agencies delivering the Dal I Godi IDVA service across the Dyfed Powys area. The IDVA service delivered across Pembrokeshire, Carmarthenshire, Powys and Ceredigion works with high-risk victims of domestic abuse to support them with everything they need to become safe, rebuild their life, and represent their voice at a Multi-agency Risk Assessment Conference (Marac), as well as supporting victims to navigate the criminal justice process and working with the different statutory agencies to provide wraparound support.

Perpetrator Interventions

Inspiring Families

This programme is an innovative and structured ten- week assessment programme that can help strengthen and stabilise families where domestic violence and abuse is a known component, but the family are choosing to stay together. In addition to the adults being assessed, the programme also captures the voice of the child through Listen and Hear Me, a resource designed and developed by Calan DVS for the children's workers.

Intervention Hub

This programme is an online Cognitive Behavioural Therapy (CBT) based intervention that helps people to tackle problem thinking and behaviour. Open to both Male and Females in Mid and West Wales who are displaying/concerned about their behaviour towards their partner or a loved one.

Reprovide

The University of Bristol are currently running a national trial into the effectiveness of group work approaches in supporting behaviour change for perpetrators of Domestic Abuse. Calan DVS are one of 4 trial sites in Wales and England to deliver the Reprovide DVIP as part of this research.

During 2023-2024 we ran weekly groups in Neath Port Talbot, for men who live in South Wales and who are concerned about their abusive behaviour towards women. Men attending the groups run by our experienced facilitators are offered 26 weeks support. Partners and ex-partners of those attending the groups are also offered support from our Women's safety officer.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Male victim's specialist support

The Compass Programme .

The Compass Programme is a specialist resource designed to support male survivors to recover from their experience following self-acknowledgement of having been the victim in an abusive relationship. It provides a unique opportunity for men affected by domestic abuse to share their experiences with other victims in a safe and supportive environment.

Male IDVA Service.

The Male IDVA service delivered across Neath Port Talbot and Swansea, works with high-risk male victims of domestic abuse to support them with everything they need to become safe, rebuild their life, and represent their voice at a Multi-agency Risk Assessment Conference (Marac), as well as supporting victims to navigate the criminal justice process and working with the different statutory agencies to provide wraparound support.

LGBTQ+ provision

Specifically developed for lesbian, gay, bi, trans, and other gender, relationship & sexuality diverse Individuals; this 8-week recovery and resilience programme has been developed in partnership with LGBTQ+ survivors of domestic abuse and the University of South Wales. We offer a safe space to chat, learn and support each other.

Sexual Violence

The Lotus Project offers timely access to a range of psychoeducational and therapeutic support for survivors of sexual abuse who are linked in with other Calan DVS services. Through specialist one to one support, a twelve-week group program and counselling provision from a variety of therapeutic modalities - survivors of sexual trauma are given the opportunity to shape their own recovery and address how their past trauma may be impacting their present lives.

During the 2023-2024 financial year Calan:

Accessible Services

Calan DVS' services are accessible 24/7 via the Live Fear Free helpline and our on-call staff. Throughout the week, services can be accessed via telephone, website, email, and social media or by accessing our teams in their office locations.

Quality Standards

Welsh Women's Aid, National Quality Service Standards - these standards form a set of accredited criteria against which dedicated specialist services addressing domestic abuse can evidence their quality and impact.

RESPECT Male Victims Standards - Calan DVS were the first organisation in the UK to be awarded the RESPECT standards for work with male victims of domestic abuse. The standards provide the benchmark for best practice in the sector.

Calan is also a Disability Confident Committed Employer and achieved Cyber Essentials Accreditation.

Leading Lights - Calan is currently working towards the Leading Lights Accreditation for the IDVA service.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Achievements and Highlights:

Royal Visit

As part of a visit to South Wales, Her Majesty The Queen, met Calan DVS representatives, refuge residents and their children in Brecon. During the visit, Her Majesty The Queen, spent time talking with the refuge staff and residents who have sought a safe space at the refuge.

Calan DVS has been at the forefront of providing vital support and sanctuary across South, Mid and West Wales to those affected by domestic violence, offering a safe haven where survivors can rebuild their lives with dignity and empowerment.

The visit not only highlighted the essential work carried out by the refuge but also shone a spotlight on the broader issue of domestic violence and abuse. Her Majesty praised Calan staff for their dedication, tireless efforts, and important work being done in creating a nurturing environment for survivors.

Charity Times Awards

Our Head of Operations won the award for Supporting Leader of the Year through the national charity times awards.

New Initiatives

Pembrokeshire Domestic Abuse Services.

In 2023, Pembrokeshire County Council awarded the VAWDASV Housing-Related Support tender to Calan DVS (lead partner) and Threshold DAS. Together, we now provide both accommodation and community-based services. The comprehensive support includes advice, information, guidance, practical and emotional support, needs and risk assessments, personalised support, educational support, one-on-one support, group work programs, peer support platforms, and referrals to positive activities. Additionally, Pembrokeshire DAS offers a wide range of specialist DVA support services, programs, and interventions for those accessing accommodation and community support. These include the Own My Life recovery programs for women, The Compass Program for male victims, the Myriad recovery program for LGBTQ+ victims, specialist support for children and young people, education programs, and sexual violence support and counselling. They also provide training for service users, communities, agencies, and professionals.

Dal I Godi IDVA Service

Calan DVS (lead partner), along with four other specialist domestic abuse agencies have collaborated to form the Dal I Godi partnership. Commencing in April 2023, the Dal I Godi project serves the regions of Carmarthenshire, Pembrokeshire, Powys, Montgomery, and Ceredigion. The project focuses on early intervention, prevention, protection, and support for individuals and families experiencing domestic abuse. Over 20 Independent Domestic Violence Advisors (IDVAs) work across all these areas to provide comprehensive support. The service is commissioned via funding from the Police and Crime Commissioner for Dyfed Powys and the Mid and West Wales Regional Violence Against Women, Domestic Abuse and Sexual Violence (VAWDASV) Grant. The Regional VAWDASV Partnership is comprised of the four Local Authorities, the Police and Crime Commissioner, Dyfed Powys Police, Hywel Dda University Health Board, Powys Teaching Health Board, and the National Probation Service.

Surivor Ambassador/Ambassadors

In 2023-2024, Calan launched our first Ambassadors who are passionate about the sector and ending all forms of violence against women. One of our Ambassadors is a survivor of domestic abuse who leverages her extensive background in PR and marketing to make a profound impact in the fight against domestic abuse.

Our second Ambassador is the current Miss Wales and a medical student who uses her platform to highlight domestic abuse issues, balancing her studies with her other duties, she engages with diverse audiences through public speaking and media appearances focusing on educating young people about healthy relationships.

Campaigns: As the Chair for the Mid West Wales Communications sub-group, our CEO and Calan have led on various campaigns throughout the year including:

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Awareness raising :

Social Media - Calan has used its social media platform to further raise awareness of domestic abuse and sexual violence, provide updated Government guidance, new legislation and information on petitions and consultations. Our social media followers have increased during this time across LinkedIn, Facebook, X and Instagram and we currently have 5,231 followers combined. We will continue to increase our presence during 2024 with a number of specific Calan campaigns including; volunteer recruitment, trustee recruitment, fundraising and specific national and international campaigns relating to violence against women, domestic abuse and sexual violence.

Calan's 5-year strategy.

Calan's 5-year strategy was launched in June 2022 and to inform our new strategy and to identify gaps in services, Calan's Chief Executive held 13 consultation sessions with individual stakeholders including: Swansea Bay University Health Board, South Wales Police and Dyfed Powys Police Crime Commissioner, Welsh Women's Aid, Neath Port Talbot Local Authority, Public Health Wales - ACEs Hub, the Regional Violence Against Women, Domestic Abuse and Sexual Violence Lead for Mid and West Wales, University of South Wales, survivors, staff and our Board of Trustees.

Our 5 main priorities for 2022-2027 and outcomes to date:

Priority 1: To prevent abuse and associated harm for victims of domestic abuse and sexual violence. Priority 2: To provide high-quality, needs-led, and age-appropriate programmes for children and young people affected by domestic abuse.

Priority 3: To review and transform our accommodation services. Priority 4: To develop high-quality, needs-led and trauma informed sexual violence services. Priority 5: To sustain and strengthen Calan DVS.

Priorities progress:

Priority 1:

We have continued to develop our services, making them more inclusive, accessible, and more diverse. Within Calan we have over 15 interventions which addresses a range of needs for victims and survivors and which also includes behaviour change interventions for perpetrators of domestic abuse. We have increased our provision to provide counselling services for victims of domestic abuse and have expanded this is as a trial for young people. Our male victims' services continue to go from strength to strength with a range of interventions now embedded within Calan. Following on from consultations with female/male and children and young people who are victims/survivors of domestic abuse and/or sexual violence, we will spend 2024-2025 developing further interventions to address the gaps identified from these consultations.

Priority 2:

Our Children and Young People services have further strengthened within 2023-2024, we were successful in securing funding with Thrive to deliver Listen and Hear Me and Drawing and Talking Interventions to children and young people across Neath Port Talbot, the engagement with children and young people through the Ar Trac delivery has greatly increased ensuring we are reaching more young people across the delivery areas and, we have recruited additional staff to work with Children and Young People within our Pembrokeshire DAS delivery. Our CYP Programmes Manager and the team have carried out consultations with Children and Young People and we will work towards addressing gaps identified in 2023-2024.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Priority 3:

During 2023-2024, Calan DVS successfully secured funding via Welsh Government Capital Grants to purchase a property in Neath which will act as Neath's first dedicated male refuge. Works are currently being undertaken on the property and it is anticipated that we will receive our first referral in the Autumn of 2024. As an organisation we will continue to work on developing our property portfolio to enable us to accommodate more victims who are not suited to female communal refuges.

Priority 4:

During 2023-2024 Calan's sexual violence service has further embedded itself across Ammanford, Neath and Powys. We have seen an increase in referrals and as such, we have increased the number of counsellors we access to ensure we can meet with the demand. Service users who access the Sexual Violence Service are engaged with, within 48 hours and can access counselling, 1-2-1 support and the Lotus Programme within 4 weeks of referral. The priority for this year, will be to successfully secure sustainable funding for the service and extend to Pembrokeshire.

Priority 5:

Calan continues to strengthen the organisation through securing additional funding, working in partnership with other specialist domestic abuse organisations and developing a business model to generate unrestricted income that can be invested back into the organisation.

Partnership working

Domestic abuse is a complex issue and working collaboratively with other agencies and partners enables us to ensure we are providing the best possible services for our service users whilst ensuring we are identifying gaps in services and supporting each other to plug those gaps.

FINANCIAL REVIEW

Financial position

For the 2023-24 financial year we have accumulated a surplus of income over expenditure, which can be seen to be attributed to a surplus after transfers in both unrestricted reserves and restricted reserves.

The trustees continue in their efforts to ensure the safety of our current assets, to use appropriate deposit accounts to maximise interest earned. The review of investments will be undertaken using appropriate professional guidance.

The principal source of funding is Supporting People Programme Grant (SPPG) which funds the delivery of services supporting women in refuge and individuals through Floating Support and Crisis Intervention with rental income to maintain and refurbish the refuge accommodation. This applies for all regions covered by our services.

Donations

Donations received totalled £13,736 from individual donations, small local organisations and events.

Reserves policy

Calan trustees reviews the reserves policy to ensure that current needs are met for all contractual obligations, and cash flow to minimise risk to the organisation, and contingency to ensure that services to vulnerable individuals and children are not affected .

Reserves at the year-end totalled £2,492,304. (2023: £2,045,532) of which £775,756 (2023 868,154) were unrestricted, £1,517,489 were designated funds and £199,059 are obtained for specific projects and not used for any other purpose and kept as a restricted reserve. Unspent funds are designated by the trustees for current commitments and future plans.

Expenditure/Funding

During 2023-2024 we have seen an increased level of income through the successful award of a number of new contracts, however, the rest of the funding has remained static and has not taken into account the effects of inflations etc.

The risks in terms of dependency on Public Sector funds is still high. Calan launched its new 5-year strategic plan which will look at diversifying our services and our income through areas such as the registration of a social enterprise.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

FINANCIAL REVIEW

Financial and risk management objectives and policies

The Executive Board, in liaison with staff, stakeholders and service users continue to conduct a regular review of the major risks to which the charity is exposed on a strategic and operational level. This review covers the areas of: governance and management, operational, financial, external environment and compliance with law and regulations. This annual review of risks, and implementation and monitoring of the revised Strategic Action Plan forms a key part in the governance annual work plan.

Financial risks

Financial risks are addressed by reporting on a bi-monthly basis, and the undertaking of an annual review of the finance policy and procedures, the reserves policy, and the continuing implementation of internal controls. All major commitments and investments are subject to formal authorisation by the Executive Board. Reporting formats to the Executive Board include the identification of risk against all projects and outline the steps taken to address and mitigate this risk.

PLANS FOR FUTURE

Recommissioning

During 2023-2024 Calan were successful in the recommissioning for its domestic abuse services in Ammanford. This is being delivered in partnership with two other agencies, the contract is an initial 4-year contract plus the option for a further 4 year extension.

Inspiring Families and the Compass Programmes.

The National Lottery have funded the Inspiring Families Programme and the Compass Programme, for the past 4 years and the funding is due to come to an end in August 2024, however, Calan have secured additional funding from Moondance and the Masonic Charitable Foundation to deliver for a further year from September 2024 whilst we look for further sustainable funding.

Children and Young People services

Calan will continue to deliver Children and Young People services solely and in partnership with other specialist agencies across Wales.

Training services for individuals and professionals

Calan will continue to develop and deliver its training services for individuals and professionals and work closely with partner organisations to further address gaps in the specialist sector.

Staff wellbeing

Calan will continue to invest in its staff and increase the support and training opportunities made available to all staff members across Calan.

Strategic plan

Calan continues to work towards achieving the priorities set out in the 2022-2027 strategic plan which includes a focus on diversifying funding streams and services and embedding our fundraising strategy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Calan DVS is a charity and a company limited by guarantee. Calan DVS was incorporated as a company on 28 December 2011 and registered as a charity on 22 February 2012. The company was established under a Memorandum and Articles of Association which sets out the objects and powers of this charitable company and is governed under its Articles of Association as agreed on 28 December 2011 when the objects of the organisation were agreed.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The directors of the company are also the charity trustees; they are known as the Executive Board in the Articles of Association. The charity will have no less than four and no more than 12 trustees at any time. As set out in the Memorandum and Articles of Association, at each Annual General Meeting, all members of the Executive Board retire from office but are eligible for re-election. Trustees have the power to co-opt up to three additional members. The trustees of the organisation are its only members.

New members of the board are sought by advertisement and personal contact with a view to ensuring that a broad range of appropriate and specialist skills and experiences are represented. During this year one trustee has resigned meaning that at the end of this period we have five trustees.

Our trustees bring a diverse range of skills and experiences including leadership, governance, financial and human resource management, business development, change management, fundraising and income generation, learning and development, governance, policy, creativity and digital inclusion and expert by experience.

The charity trustees bring with them experience of the private, public and voluntary sector and we are confident that the skills and experiences of our Executive Board provides effective strategic leadership, direction and governance of Calan DVS. We believe that an effective Executive Board results in increased confidence in the organisation from stakeholders and beneficiaries.

Key features of the governance work plan are Board development, both individually as trustees and collectively, the monitoring of the Board development plan, policy review and development, maintaining the register of conflicts of interest and register of members and ensuring compliance with charity and company law requirements.

The diversity of skills and knowledge brought to the organisation by the trustees continues to strengthen informed discussion and decision making, enabling us to carry out our strategic plans and meet the aims of the organisation. The trustees are responsible for ensuring our sustainability and are accountable to our service users, funders and other stakeholders. As a Board we are confident that we can continue to provide quality services to individuals and families experiencing domestic violence and abuse, enabling them to make informed decisions and make positive lasting differences in their lives.

As an Executive Board we undertake an annual skills audit to review our skills, strengths, gaps in our knowledge and identify training needs in order to increase our governance capacity. These skills audits are carried out with reference to the Charity Commission and other relevant governance documents and using the national occupational standards for trustees and Executive Board members.

The Executive Board are responsible for setting pay and remuneration for staff. Salaries for key management personnel are benchmarked to ensure that they remain competitive and relevant to the posts.

Organisational structure

The Executive Board has overall responsibility for the strategic direction of the organisation, policy setting and for overall employment and financial management. The Executive Board meets on a quarterly basis attending a minimum of 4 board meetings per annum and throughout this year, the HR committee also attend regular meetings to review policies, processes and procedures.

The responsibility for the day to day leadership and management of the organisation is delegated to the Chief Executive who works closely with the Executive Board and Senior Management Team to identify and implement strategic development and operational objectives. The delegation of responsibilities and segregation of duties are included within our Trustee Role and Responsibilities policy and also Calan DVS Finance Policy.

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

Upon receiving an expression of interest for trustee vacancies, the individual is provided with an agreed information pack about the charity including information relating to the role and responsibilities of a trustee, the work of the Executive Board and the work of Calan DVS. There is a formal application and selection process as detailed in our trustee recruitment policy. The recruitment of new trustees and subsequent induction and development is co-ordinated by the Chair and the Chief Executive Officer.

Following interview and recommendation to the Executive Board, new trustees are provided with a further information pack in readiness for an induction session. This second stage information pack includes key documents relating to governance best practice, trustee roles and responsibilities as well as relevant organisational information e.g. structure, strategic plans, financial information.

Trustees are all expected to sign and work in accordance with Calan DVS Code of Governance. All trustees complete a declaration of conflicts of interest of which a register is maintained by the Governance Subgroup and declarations of conflicts of interest are requested at each Executive Board meeting. Any conflicts of interest are managed in accordance with the organisational conflicts of interest policy.

The induction process is only one part of the on-going development of trustees. Trustees are actively encouraged to attend structured Calan DVS organisational days throughout the year, which are scheduled in advance with clear objectives. This is the arena where strategic plans are developed, consulted upon, and actively reviewed during the year and where our organisational risk analysis is reviewed annually.

The Chair, with the Chief Executive Officer, is responsible for the development of trustees individually and collectively as a Board and for the implementation and monitoring of the Executive Board development plan which is reported quarterly. Where a need is identified, external training is provided to address gaps in knowledge.

Related parties

Calan DVS is a member of six umbrella organisations including;

Welsh Women's Aid - as the national umbrella organisation, Welsh Women's Aid works to influence government policy; to support member groups, to disseminate and promote best practice and promote the implementation of service delivery standards. This membership provides Calan DVS with a voice on a national level, an opportunity to learn and share experiences and achievements and maintain a national picture of domestic abuse in Wales.

RESPECT - Respect is a pioneering UK domestic abuse organisation leading the development of safe, effective work with perpetrators, male victims and young people using violence in their close relationships. Throughout the 2023-2024 period, Calan DVS continued to work in collaboration with key stakeholders across each of its delivery areas to enable us to provide added value to our current services and offer holistic support.

Calan's CEO and Senior Management team are active members of forums such as VAWDASV Leadership Groups across Neath Port Talbot, Swansea, Mid and West and Wales, USW VAWDASV Research Group and WSAS, which input to the local and national VAWDASV strategies aligned to Welsh Government priorities.

Calan DVS recognises the importance of working in partnership with like-minded organisations across Wales. The partner organisations are value driven and provide services which complement our current provision therefore providing a full circle of support to individuals who access our services. During this financial year, Calan DVS continued to work with specialist organisations nationally and worked collaboratively.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 07892902 (England and Wales)

Registered Charity number

1146056

Registered office

17 Victoria Gardens Neath SA11 3AY

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CALAN DVS

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024

Trustees

O C Jones S M Jones (resigned 30.7.24) J C Lawton S A M Joyner T M Taylor (appointed 1.7.24) D Williams (resigned 2.7.24)

Auditors

Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Calan DVS for the purposes of company law) are responsible for preparing the Report of the Trustees 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website.

AUDITORS

The auditors, Bevan Buckland LLP, will be proposed for re-appointment at the forthcoming Annual General Meeting.

Approved by order of the board of trustees on 10 October 2024 and signed on its behalf by:

S A M Joyner - Trustee

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CALAN DVS

Opinion

We have audited the financial statements of Calan DVS (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

We draw attention to the fact that the financial statements for the year ended 31 March 2023 were audited by another firm of auditors, who expressed an unmodified opinion on those statements in their report dated 1 September 2023. Our opinion on the current year's financial statements is not modified in respect of this matter.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CALAN DVS

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

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REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CALAN DVS

Extent to which the audit was considered capable of detecting irregularities, including fraud

We identify and assess the risks of material misstatement of the Financial Statements, whether due to fraud or error, and then, design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

We discussed our audit independence complying with the Revised Ethical Standard 2019 with the engagement team members whilst planning the audit and continually monitored our independence throughout the process.

Identifying and assessing potential risks related to irregularities.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Audit response to risks identified

In addition to the above, our procedures to respond to risks identified included the following: reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with relevant laws and regulations;

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.reviewing the financial statement disclosures and testing to supporting documentation to assess compliance

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Michael Jones (Senior Statutory Auditor) for and on behalf of Bevan Buckland LLP Chartered Accountants And Statutory Auditors Ground Floor Cardigan House Castle Court Swansea Enterprise Park Swansea SA7 9LA

10 October 2024

Page 13

CALAN DVS

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
5
Charitable Activities
Other trading activities
3
Investment income
4
Total
EXPENDITURE ON
Charitable activities
6
Charitable Activities
NET INCOME
Transfers between funds
18
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
As previously reported
Prior year adjustment
13
As restated
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
483
1,427,519
9,992
22,589
1,460,583
1,307,267
153,316
549,799
703,115
1,524,724
65,406
1,590,130
2,293,245		 Restricted
funds
£
13,253
1,852,689
-
-
1,865,942
1,637,892
228,050
(549,799)
(321,749)
520,808
-
520,808
199,059		 2024
Total
funds
£
13,736
3,280,208
9,992
22,589
3,326,525
2,945,159
381,366
-
381,366
2,045,532
65,406
2,110,938
2,492,304		 2023
Total
funds
as restated
£
17,601
2,453,798
24,915
7,516
2,503,830
2,210,273
293,557
-
293,557
1,817,381
-
1,817,381
2,110,938

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 14

CALAN DVS

BALANCE SHEET 31 MARCH 2024

Notes
FIXED ASSETS
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
16
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
18
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
funds
£
877,886
454,307
1,465,500
1,919,807
(504,448)
1,415,359
2,293,245
2,293,245		 Restricted
funds
£
-
-
199,059
199,059
-
199,059
199,059
199,059		 2024
Total
funds
£
877,886
454,307
1,664,559
2,118,866
(504,448)
1,614,418
2,492,304
2,492,304
2,293,245
199,059
2,492,304		 2023
Total
funds
as restated
£
678,076
344,432
1,498,902
1,843,334
(410,472)
1,432,862
2,110,938
2,110,938
1,590,130
520,808
2,110,938

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 October 2024 and were signed on its behalf by:

T M Taylor - Trustee

The notes form part of these financial statements

Page 15

CALAN DVS

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
as restated
Notes £ £
Cash flows from operating activities
Cash generated from operations 1 361,937 340,834
Net cash provided by operating activities 361,937 340,834
Cash flows from investing activities
Purchase of tangible fixed assets (218,870) (65,406)
Sale of tangible fixed assets 1 -
Interest received 22,589 7,516
Net cash used in investing activities (196,280) (57,890)
Change in cash and cash equivalents in
the reporting period 165,657 282,944
Cash and cash equivalents at the
beginning of the reporting period 1,498,902 1,215,958
Cash and cash equivalents at the end of
the reporting period 1,664,559 1,498,902

The notes form part of these financial statements

Page 16

CALAN DVS

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2024

1.
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
2024
£
Net income for the reporting period (as per the Statement of Financial
Activities)
381,366
Adjustments for:
Depreciation charges
18,273
Loss on disposal of fixed assets
786
Interest received
(22,589)
(Increase)/decrease in debtors
(109,875)
Increase/(decrease) in creditors
93,976
Net cash provided by operations
361,937
2.
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.23
Cash flow
£
£
Net cash
Cash at bank and in hand
1,498,902
165,657
1,498,902
165,657
Total
1,498,902
165,657		 2023
as restated
£
293,557
21,164
-
(7,516)
70,642
(37,013)
340,834
At 31.3.24
£
1,664,559
1,664,559
1,664,559

The notes form part of these financial statements

Page 17

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £1,

Legal status of the Charity

The charity is a private company limited by guarantee incorporated 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.

Going Concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under gift aid or deeds covenant is recognised at the time of the donation.

Rent receivable is recognised in the period to which the rental charges apply.

Tenant and occupancy charges are recognised in the period to which the services were provided.

Grants are only included in the SoFA when the general income recognition criteria are met.

In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services, as entitlement to the grant only occurs when the performance related conditions are met. Grants receivable are treated in different ways dependent upon their purposes and the terms of the grant.

Grants receivable for the specific purpose of purchasing fixed assets for the continued use of the charity are treated as restricted funds. The restricted funds is then reduced by amounts equivalent to the depreciation charges on the assets concerned and will continue to do so over the expected useful lives of the assets concerned.

Grants receivable to facilitate the general running of the charity are treated as unrestricted funds.

Training income is recognised in the period in which the service is provided with any amounts received in advance being deferred.

Fundraising is recognised when received.

Page 18

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

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

Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Assets below £200 are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:

Freehold land and buildings 2% straight line

Computers & equipment 20% and 33.33% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds comprise funds which have been set aside at the discretion of the trustees for specific purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Page 19

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

1. ACCOUNTING POLICIES - continued

Financial instruments

The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.

Leases

Rental charges are charged on a straight line basis over the term of the lease.

Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Page 20

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

2.
DONATIONS AND LEGACIES
Donations
3.
OTHER TRADING ACTIVITIES
Training and room hire
4.
INVESTMENT INCOME
Deposit account interest
5.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Grants
Charitable Activities
Housing Benefit receivable
Charitable Activities
Other income
Charitable Activities
Tenant Charges
Charitable Activities
Grants received, included in the above, are as follows:
Big Lottery Fund
Ar Trac
Office of the Police and Crime Commissioner SV
Moondance Foundation
Housing Support Grant
Carmarthenshire Domestic Abuse Service
South Wales Police Crime Commissioner - Male IDVA
Welsh Government - Capital Grant
South Wales Police and Crime Commissioner - SV
Office of Police and Crime Commissioner - Inspiring Families Mid & west
Wales
Neath Port Talbot - TSRG - Aces Recovery Toolkit
Carmarthenshire Council - Intervention Hub
Swansea Bay University Health Board - IRIS
Hwyel Dda - IRIS
Neath Port Talbot - Youth Trust
Welsh Women's Aid Tampon Tax
Garfield Weston Foundation
WCVA - BD & FR Co-ordinator
University of Bristol - ReProvide
Ending Homelessness
Carmarthenshire County Council - CYP Manager
Carried forward		 2024
£
13,736
2024
£
9,992
2024
£
22,589
2024
£
2,822,211
432,100
4,379
21,518
3,280,208
2024
£
129,857
113,574
29,455
-
969,526
9,360
45,000
192,035
83,672
-
-
21,250
94,360
35,395
6,972
-
-
-
46,227
-
-
1,776,683		 2023
as restated
£
17,601
2023
as restated
£
24,915
2023
as restated
£
7,516
2023
as restated
£
2,050,946
377,803
4,156
20,893
2,453,798
2023
as restated
£
124,640
111,328
29,455
28,561
851,835
21,213
45,000
49,634
69,727
302,374
34,330
23,357
52,373
38,482
9,296
35,632
25,000
46,094
47,942
2,500
11,454
1,960,227

Page 21

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

5. INCOME FROM CHARITABLE ACTIVITIES - continued


Brought forward
Welsh Women's Aid - Language Line IDVA
Welsh Women's Aid - Drawing and Talking
Cyfannol Women's Aid - Codi
Powys County Council - CYP
Powys County Council
Neath Port Talbot County Council - Target Hardening Fund
Listen & Hear Me Training
B&Q Foundation
Screwfix Foundation
Neath Port Talbot- International Women's Day
Safer Streets
Henry Smith
Swansea Council Myriad
Office of Police and Crime Commissioner - IDVA MWW
NPT Money Coach
Carmarthenshire County Council - Revenue funding
Courts - Witness Link Room OSS
NPT DV Counselling
Pobl Housing
Thrive
Pembrokeshire CC Target Hardening
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Charitable Activities
2,353,774
GRANTS PAYABLE
Charitable Activities
The total grants paid to institutions during the year was as follows:
Carmarthen Domestic Abuse Services
Montgomeryshire Family Crisis
Threshold Domestic Abuse Services
West Wales Domestic Abuse Services		 Grant
funding of
activities
(see note
7)
£
578,796		 2024
£
1,776,683
-
26,708
47,177
27,255
-
-
-
-
-
-
3,373
59,900
19,000
752,903
32,535
22,222
7,500
7,563
18,815
15,577
5,000
2,822,211
Support
costs (see
note 8)
£
12,589
2024
£
578,796
2024
£
129,158
77,529
176,459
195,650
578,796		 2023
as restated
£
1,960,227
2,000
14,299
13,770
10,000
21,000
2,000
15,000
3,000
5,000
100
4,550
-
-
-
-
-
-
-
-
-
-
2,050,946
Totals
£
2,945,159
2023
as restated
£
262,454
2023
as restated
£
25,462
32,630
32,732
171,630
262,454

6. CHARITABLE ACTIVITIES COSTS

7. GRANTS PAYABLE

Page 22

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

8. SUPPORT COSTS

SUPPORT COSTS
Support
costs
£
Charitable Activities 12,589

9. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
as restated
£ £
Auditors' remuneration 12,300 7,228
Depreciation - owned assets 18,273 21,163
Deficit on disposal of fixed assets 786 -

10. TRUSTEES' REMUNERATION AND BENEFITS

The charity trustees were not paid or received any other benefits from employment with the charity in the year.

No trustees were reimbursed for expenses during the year nor the prior year.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.

11. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Staff		 2024
£
1,331,867
106,075
79,505
1,517,447
2024
66		 2023
as restated
£
1,106,339
89,425
64,527
1,260,291
2023
as restated
54

Key management personnel

The Key management personnel of the charity received benefits (including gross pay, employers pension and employers national insurance contributions) totalling £219,555 (2023 £202,514).

There was one employee in the current year whose annual remuneration was £60,000 or more.

Page 23

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS -

continued FOR THE YEAR ENDED 31 MARCH 2024

12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Charitable Activities
Other trading activities
Investment income
Total
EXPENDITURE ON
Charitable activities
Charitable Activities
NET INCOME
Transfers between funds
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
7,248
1,254,687
24,915
7,516
1,294,366
1,106,416
187,950
33,260
221,210
1,368,920
1,590,130		 Restricted
funds
£
10,353
1,199,111
-
-
1,209,464
1,103,857
105,607
(33,260)
72,347
448,461
520,808		 Total
funds
as restated
£
17,601
2,453,798
24,915
7,516
2,503,830
2,210,273
293,557
-
293,557
1,817,381
2,110,938

13. PRIOR YEAR ADJUSTMENT

A prior year adjustment has been made to restate the opening fund balances. This adjustment corrects the treatment of property improvement works that were previously expensed in the Income & Expenditure account but should have been capitalised as tangible fixed assets. This reclassification aligns with the appropriate accounting treatment, ensuring that the improvements are recognised as part of the charity’s fixed assets

The movement between previously reported reserves and restated reserves for the year ended 31 March 2023 is noted below:

Reserves
£
As previously reported
- Restricted Funds		 520,808
- Unrestricted Funds 1,524,724
Fixed assets capitalised 65,406
As restated
- Restricted		 520,808
- Unrestricted General Fund 1,590,130

Tangible fixed assets have increased from £612,670 to £678,076

Expenditure from Charitable activities has decreased from £2,278,679 to £2,213,273. The overall surplus for the year has increased from £228,151 to £293,557.

Page 24

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

14. TANGIBLE FIXED ASSETS

Freehold
property
£
COST
At 1 April 2023
805,427
Additions
218,870
Disposals
-
At 31 March 2024
1,024,297
DEPRECIATION
At 1 April 2023
131,613
Charge for year
14,800
Eliminated on disposal
-
At 31 March 2024
146,413
NET BOOK VALUE
At 31 March 2024
877,884
At 31 March 2023
673,814
15.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
16.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Government Grants
Accruals and deferred income
17.
LEASING AGREEMENTS
Minimum lease payments under non-cancellable operating leases fall due as follows:
Within one year
Between one and five years		 Computer
equipment
Totals
£
£
50,134
855,561
-
218,870
(23,731)
(23,731)
26,403
1,050,700
45,872
177,485
3,473
18,273
(22,944)
(22,944)
26,401
172,814
2
877,886
4,262
678,076
2024
2023
as restated
£
£
408,877
270,059
45,430
74,373
454,307
344,432
2024
2023
as restated
£
£
179,986
102,163
24,659
20,996
9,524
27,507
69,343
85,897
220,936
173,909
504,448
410,472
2024
2023
as restated
£
£
20,826
17,865
18,451
15,333
39,277
33,198

Page 25

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Fixed Asset Fund
Cost of living rise
Support worker positions
No recourse to public funds
40 Victoria Gardens
building works
CYP Manager Position
Cyclical maintenance
Housing benefit reserve -
refuges
Infrastructure Salaries
Property development
Restricted funds
Neath Port Talbot TSRG -
Aces Recovery Toolkit
Welsh Government- Capital
Grant
One Stop Shop - Capital
Grant
Powys County Borough
Council - Phase 2
Resilience
Small Donations
WCVA - BD & FR
Co-ordinator
University of Bristol -
ReProvide
Moondance Foundation -
Weekend Refuge Workers
Fundraising Campaign -
CYP 10 for 10
Powys County Council -
CYP
Powys County Council
Neath Port Talbot - Target
Hardening Funding
Listen & Hear Me Training
Income
IDVA - MWW
NPT Money Coach
NPT DV Counselling
WWA - Oasis
Implementation
Pembrokeshire Target
Hardening
TOTAL FUNDS		 At 1.4.23
£
868,154
245,732
54,452
47,950
10,000
190,576
66,360
20,000
21,500
-
-
1,524,724
11,119
-
366,938
22,690
16,399
20,001
9,052
28,561
10,353
10,000
21,000
1,695
3,000
-
-
-
-
-
520,808
2,045,532		 Prior
year
adjustment
£
65,406
-
-
-
-
-
-
-
-
-
-
65,406
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
65,406		 Net
movement
in funds
£
201,366
(11,989)
-
(5,713)
-
(29,068)
(6,280)
5,000
-
-
-
153,316
-
192,035
(9,174)
-
9,711
(19,434)
7,730
(2,769)
(1,103)
(10,000)
-
(523)
-
30,504
15,175
6,898
4,000
5,000
228,050
381,366		 Transfers
between
funds
£
(359,170)
643,943
(54,452)
(42,237)
-
-
(60,080)
-
-
246,795
175,000
549,799
-
(192,035)
(357,764)
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(549,799)
-		 At
31.3.24
£
775,756
877,686
-
-
10,000
161,508
-
25,000
21,500
246,795
175,000
2,293,245
11,119
-
-
22,690
26,110
567
16,782
25,792
9,250
-
21,000
1,172
3,000
30,504
15,175
6,898
4,000
5,000
199,059
2,492,304

Page 26

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed Asset Fund
Support worker positions
40 Victoria Gardens building works
CYP Manager Position
Cyclical maintenance
Restricted funds
South Wales Police Crime Commissioner -
Male IDVA
Welsh Government- Capital Grant
One Stop Shop - Capital Grant
Swansea Bay University Health Board - IRIS
Ar Trac
Small Donations
Carmarthenshire Domestic Abuse Service
Hywel Dda - IRIS
Carmarthenshire County Council -
Intervention Hub
Neath Port Talbot - Youth Trust
The National Lottery Community Fund
Office of the Police and Crime Commissioner
for South Wales - Safer Streets
Office of Police and Crime Commissioner
South Wales Police and Crime
Commissioner
WCVA - BD & FR Co-ordinator
University of Bristol - ReProvide
Welsh Women's Aid - Drawing and Talking
Cyfannol Women's Aid - Codi
Moondance Foundation - Weekend Refuge
Workers
Fundraising Campaign - CYP 10 for 10
Powys County Council - CYP
Neath Port Talbot - Target Hardening
Funding
Henry Smith
Swansea Council Myriad
IDVA - MWW
NPT Money Coach
Carmarthenshire County Council - Revenue
funding
Courts - Witness Link Room OSS
NPT DV Counselling
Pobl Housing
Thrive
WWA - Oasis Implementation
Pembrokeshire Target Hardening
TOTAL FUNDS		 Incoming
resources
£
1,455,583
-
-
-
-
5,000
1,460,583
45,000
192,035
-
94,360
113,574
13,253
9,360
35,395
21,250
6,972
129,857
3,373
29,455
83,672
-
46,227
26,708
47,177
-
-
27,255
-
59,900
19,000
752,903
32,535
22,222
7,500
7,563
18,815
15,577
4
5,000
1,865,942
3,326,525		 Resources
expended
£
(1,254,217)
(11,989)
(5,713)
(29,068)
(6,280)
-
(1,307,267)
(45,000)
-
(9,174)
(94,360)
(113,574)
(3,542)
(9,360)
(35,395)
(21,250)
(6,972)
(129,857)
(3,373)
(29,455)
(83,672)
(19,434)
(38,497)
(26,708)
(47,177)
(2,769)
(1,103)
(37,255)
(523)
(59,900)
(19,000)
(722,399)
(17,360)
(22,222)
(7,500)
(665)
(18,815)
(15,577)
3,996
-
(1,637,892)
(2,945,159)		 Movement
in funds
£
201,366
(11,989)
(5,713)
(29,068)
(6,280)
5,000
153,316
-
192,035
(9,174)
-
-
9,711
-
-
-
-
-
-
-
-
(19,434)
7,730
-
-
(2,769)
(1,103)
(10,000)
(523)
-
-
30,504
15,175
-
-
6,898
-
-
4,000
5,000
228,050
381,366

Page 27

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Fixed Asset Fund
Cost of living rise
Business development manager position
Support worker positions
No recourse to public funds
40 Victoria Gardens building works
CYP Manager Position
Cyclical maintenance
Housing benefit reserve - refuges
Restricted funds
Moondance Foundation - Sexual Violence
Service
Neath Port Talbot TSRG - Aces Recovery
Toolkit
One Stop Shop - Capital Grant
Powys County Borough Council - Phase 2
Resilience
Small Donations
Moondance Foundation - ACE's Recovery
Toolkit
South Wales Police and Crime
Commissioner - Myriad
WCVA - BD & FR Co-ordinator
University of Bristol - ReProvide
Moondance Foundation - Weekend Refuge
Workers
Fundraising Campaign - CYP 10 for 10
Powys County Council - CYP
Powys County Council
Neath Port Talbot - Target Hardening
Funding
Listen & Hear Me Training Income
TOTAL FUNDS		 At 1.4.22
£
834,302
257,721
46,968
19,001
47,950
10,000
86,618
66,360
-
-
1,368,920
12,810
-
376,112
34,154
14,003
6,596
4,786
-
-
-
-
-
-
-
-
448,461
1,817,381		 Net
movement
in funds
£
65,998
(11,989)
7,484
(19,001)
-
-
103,958
-
20,000
21,500
187,950
-
11,119
(9,174)
-
-
-
-
20,001
9,052
28,561
10,353
10,000
21,000
1,695
3,000
105,607
293,557		 Transfers
between
funds
£
33,260
-
-
-
-
-
-
-
-
-
33,260
(12,810)
-
-
(11,464)
2,396
(6,596)
(4,786)
-
-
-
-
-
-
-
-
(33,260)
-		 At
31.3.23
£
933,560
245,732
54,452
-
47,950
10,000
190,576
66,360
20,000
21,500
1,590,130
-
11,119
366,938
22,690
16,399
-
-
20,001
9,052
28,561
10,353
10,000
21,000
1,695
3,000
520,808
2,110,938

Page 28

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Fixed Asset Fund
Cost of living rise
Business development manager position
40 Victoria Gardens building works
Cyclical maintenance
Housing benefit reserve - refuges
Restricted funds
Neath Port Talbot TSRG - Aces Recovery
Toolkit
South Wales Police Crime Commissioner -
Male IDVA
Welsh Government- Capital Grant
One Stop Shop - Capital Grant
Swansea Bay University Health Board - IRIS
Ar Trac
Carmarthenshire Domestic Abuse Service
Hywel Dda - IRIS
Carmarthenshire County Council -
Intervention Hub
Neath Port Talbot - Youth Trust
The National Lottery Community Fund
Office of the Police and Crime Commissioner
for South Wales - Safer Streets
Office of Police and Crime Commissioner -
Inspiring Families Mid & West Wales
Office of Police and Crime Commissioner
Welsh Women's Aid - Tampon Tax
Garfield Weston Foundation
South Wales Police and Crime
Commissioner
WCVA - BD & FR Co-ordinator
University of Bristol - ReProvide
Ending Homelessness
Carmarthenshire County Council - CYP
Manager
Welsh Women's Aid - Language Line IDVA
Welsh Women's Aid - Drawing and Talking
Cyfannol Women's Aid - Codi
Moondance Foundation - Weekend Refuge
Workers
Fundraising Campaign - CYP 10 for 10
Powys County Council - CYP
Powys County Council
Neath Port Talbot - Target Hardening
Funding
Listen & Hear Me Training Income
B&Q Foundation
Screwfix Foundation
Neath Port Talbot - International Women's
Day		 Incoming
resources
£
1,114,715
-
18,151
-
120,000
20,000
21,500
1,294,366
34,330
45,000
49,634
-
52,373
111,328
21,213
38,482
23,357
9,296
124,640
4,550
302,374
29,455
35,632
25,000
69,727
46,094
47,942
2,500
11,454
2,000
14,299
13,770
28,561
10,353
10,000
21,000
2,000
15,000
3,000
5,000
100
1,209,464		 Resources
expended
£
(1,048,717)
(11,989)
(10,667)
(19,001)
(16,042)
-
-
(1,106,416)
(23,211)
(45,000)
(49,634)
(9,174)
(52,373)
(111,328)
(21,213)
(38,482)
(23,357)
(9,296)
(124,640)
(4,550)
(302,374)
(29,455)
(35,632)
(25,000)
(69,727)
(26,093)
(38,890)
(2,500)
(11,454)
(2,000)
(14,299)
(13,770)
-
-
-
-
(305)
(12,000)
(3,000)
(5,000)
(100)
(1,103,857)		 Movement
in funds
£
65,998
(11,989)
7,484
(19,001)
103,958
20,000
21,500
187,950
11,119
-
-
(9,174)
-
-
-
-
-
-
-
-
-
-
-
-
-
20,001
9,052
-
-
-
-
-
28,561
10,353
10,000
21,000
1,695
3,000
-
-
-
105,607

Page 29

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

TOTAL FUNDS 2,503,830 (2,210,273) 293,557

Designated Funds

Fixed assets fund

Relates to the net book value of the charity's unrestricted fixed assets.

No recourse to public funds

These funds have been designated to support victims of domestic abuse with No Recourse to Public Funds access emergency accommodation services within Calan DVS.

40 Victoria Gardens building works

These funds have been designated to cover the cost of necessary repairs at 40 Victoria Gardens.

Infrastructure fund

The Salaries Infrastructure Fund has been designated to help the charity sustainably manage salary increases and fund specific key posts.

Restricted Funds

Capital Grant - OSS

The grant was for the purchase and refurbishment of a property, and capital equipment for the One Stop Shop building. Depreciation is charged annually against this fund

Powys County Council - Resilience Fund

Additional funding to support the increased demand in services

Ar Trac

This fund is to support children and young people, who are exhibiting difficulties with their family and peer relationships, having experienced domestic abuse

Small Donations

Income received with specific conditions attached. Income will be expended in future periods

Carmarthenshire DASH

This fund is for domestic abuse services for women and children in Carmarthenshire

National Lottery Community Fund

This funds the Lighthouse Project which comprises of two separate specialist programmes: Inspiring Families and The Compass Programme

Welsh Government - Capital Grant

This grant facilitated the purchase of a new property, and contributed towards development works and investment in a new centre for victims of sexual violence.

OPCC - Safer Streets

This fund is for the development of a community champions programme in Mid and West Wales

SWPCC - Myriad

This fund is to deliver the Myriad Programme for LGBTQ+ victims of domestic abuse

OPCC - IF MWW

This fund was to pilot the Inspiring Families specialist programme across Mid & West Wales

NPT TSRG - Aces RTK

This fund is to deliver the Adult ACEs Recovery Toolkit and the Children and Young People ACEs Recovery Toolkit

Page 30

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

SBUHB - IRIS

Income received to work in conjunction with local GP's to raise awareness of domestic abuse and support appropriate responses

Hywel Dda - IRIS

Income received to work in conjunction with local GP's to raise awareness of domestic abuse and support appropriate responses

Carmarthenshire Council - Intervention Hub

This funding enables online Cognitive Behavioural Therapy (CBT) based intervention that helps people to tackle problem thinking and behaviour, open to both Male and Females in Mid and West Wales who are displaying/concerned about their behaviour towards their partner or a loved one.

NPT Youth Trust

This fund will enable work with LGBTQ+ youth to co-produce a programme of sessions that provide a safe, LGBTQ+ affirmative space, for young people.

WWA Tampon Tax - SV

This fund has provided external evaluation of Sexual Violence services by University of South Wales

Garfield Weston Foundation - SV

This fund is for counselling provision to support victims of sexual violence

SWPCC - SV

This funding is to deliver Sexual Violence Services in South Wales

OPCC - SV

This funding is to deliver Sexual Violence Services in Mid and West Wales

WCVA - BD & FR Co-ordinator

This fund was to pilot a post to support & develop fundraising and income generation

University of Bristol - ReProvide

This fund is to pilot the running of a national trial into the effectiveness of group work approaches in supporting behaviour change for perpetrators of Domestic Abuse. Calan DVS are one of 4 trial sites in Wales and England to deliver the Reprovide DVIP as part of this research.

Carmarthen CC - CYP Manager

This fund has contributed towards costs for CYP Manager to oversee all Children and Young People services

WWA - Language Line IDVA

This fund has contributed towards IDVA service in Dyfed Powys

WWA - Drawing & Talking

This fund is to provide a facilitator for Drawing & Talking therapy for children who have experienced domestic abuse

Cyfannol - Codi

This funding is to deliver Sexual Violence Services

Moondance - weekend refuge workers

This fund is to pilot weekend workers in Accommodation services

Fundraising Campaign - CYP 10 for 10

This fund is to support children and young people, having experienced domestic abuse. To provide counselling services, therapeutic support, access to essentials e.g. school uniforms and wellbeing

Powys LA - CYP

Additional funding to support the increased demand in services

Page 31

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

18. MOVEMENT IN FUNDS - continued

Powys LA

Additional funding to support the increased demand in services

NPT - Target Hardening Fund

Funding to purchase equipment for victims of domestic abuse to ensure their safety e.g. Ring Door Bells, CCTV.

Listen & Hear Me Training Income

Funding allocated for Listen & Hear Me to enable the programme to be developed and further enhance the support already given within the Inspiring Families project and wider.

B&Q Foundation

This fund is to allow renewal of items in accommodations services

Screwfix Foundation

This fund is to allow renewal of items in accommodations services

NPT - IWD

This fund provided by NPT LA supported with the celebration of International Women's Day

Henry Smith

This fund is to deliver the Adult ACEs Recovery Toolkit and the Children and Young People ACEs Recovery Toolkit

Swansea Council Myriad

This fund is to deliver the Myriad Programme for LGBTQ+ victims of domestic abuse

IDVA - MWW

This fund is to deliver the IDVA provision across Mid & West Wales. Working in partnership with 4 other Domestic Abuse agencies

NPT Money Coach

This fund provided service users with money handling advice and support, and encouragement to have a more proactive approach to dealing with debt through exploring ways to manage their money better, thus reducing the risk of homelessness

Carmarthenshire County Council - Revenue funding

This fund contributes towards the ongoing revenue costs for Mid & West Wales

Courts - Witness Link Room OSS

This fund provided by HMCTS contributes towards the Witness Link facility

NPT DV Counselling

This fund provided by NPT LA supported with provision of Domestic Abuse Counselling

Pobl Housing

This fund was contribution towards voids at refuge due to outstanding repairs with Housing Association

Thrive

This fund provided by Thrive enables the recruitment of a Family Support Worker in refuge

WWA - Oasis Implementation

This fund provided by WWA supported with the upgrade of IT reporting systems

Pembrokeshire Target Hardening

Funding to purchase equipment for victims of domestic abuse to ensure their safety e.g. Ring Doorbells, CCTV.

Page 32

continued...

CALAN DVS

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024

19. RELATED PARTY DISCLOSURES

£5,600 was paid to Excel Consulting (South Wales) Ltd, a company of which J Lawton is a director and shareholder. The balance outstanding at the balance sheet date is £700 (2023 £350).

Page 33