## **TOMORROW’S WOMEN WIRRAL (A company Limited by Guarantee and not having a share capital)** **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] NOVEMBER 2021** **Registered Company No: 08039787 (England & Wales) Registered Charity No: 1148800** ||Page No| |---|---| |Contents|1| |Reference and Administration Details|2| |Report of the Directors/Trustees|3-10| |Report of the Independent Examiner|11| |Income and Expenditure Account|12| |Statement of Financial Activities|13| |Balance Sheet|14| |Cash Flow Statement|15| |Notes to the Cash Flow Statement|16| |Notes to the Financial Statements|
17-25| |The following does not form part of the statutory accounts:|| |Detailed Income and Expenditure Account|| 1 of 25 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Reference and Administration Details** Registered Charity Number: 1148800 Registered Company Number: 08039787 Principal office: St Laurence’s School, Beckwith Street East, Birkenhead, CH41 3JE Independent Examiners: McEwan Wallace Ltd, 68 Argyle Street Birkenhead, Wirral CH41 6AF Bankers Unity Trust Bank, 9 Brindley Place, Birmingham, B1 2HB Solicitors Moorcroft’s Solicitors, 30 Hamilton Square, Birkenhead, Wirral, CH41 6AZ Trustees Trustees who served during the year were: Mrs M Thompson – Chair Mr K V Sweeney – Treasurer Ms D Barry Mrs F Flanagan Mrs S E Hayes (Terminated 08.03.21) Mrs S R Jones Mrs L Jones Mrs C M Little Mr C Lucan-Pratt Mr J C Sweeney (Terminated 08.03.2021) Mr A Woodcock Ms T Hayes Secretary: Ms A Parry (Terminated 31.12.2020) Ms E Guerriero (Appointed 08.03.2021) 2 of 25 ## **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Report of Directors and Trustees** The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 30[th] November 2021. This being Tomorrow’s Women’s 10th Anniversary year. ## **Public Benefit** When planning activities, the Trustees are mindful of the Charity Commission’s guidelines on Public Benefit and have complied with the duty of the Charity in Section 17 (5) of the Charities Act 2011, Trustee declaration–Automatic disqualification rules changed by the Charities (Protection and Social Investment) Act 2016 and follows the new General Data Protection Regulation (GDPR) and Data Protection Act 2018. The Charity’s principal activity is to promote social inclusion for the public benefit by preventing women normally (though not exclusively) resident on Wirral from becoming socially excluded and assisting them to integrate into society. The beneficiaries may have become socially excluded or be at risk of exclusion, because of one or more of the following factors: crime, poor health mentally or physically, unemployment, financial hardship, substance abuse or dependency including alcohol or drugs, poor educational or skills attainment, domestic abuse, relationship, or family breakdown. The Charity also promotes the education and rehabilitation of beneficiaries who have been subject to a criminal charge and have suffered a restriction of liberty in the community or in a penal or correctional institution. ## **Mission, Aims, Objectives and Activities** ## **Mission - To deliver a comprehensive, women centred approach to minimising female imprisonment, offending and disadvantaged life experiences** ## **Purposes and Aims** Our Charity’s purpose is to deliver a comprehensive, women-centred approach to minimising female imprisonment and offending. We aim to do this by reducing the personal, social, health and economic disadvantages experienced by women through working in partnership to improve access to all relevant services and community resources. ## **Ensuring our work delivers our aims** Aims, objectives and activities are reviewed annually, considering both quantitative and qualitative data, plus known outcomes. The review assists in ensuring our aim, objectives and activities remain focused on our stated purposes. ## **The focus of our work** Our main objectives for the year were to continue to develop and provide a comprehensive woman centred approach to minimising female imprisonment and offending through providing support and utilising community services within Tomorrow’s Women Wirral (TWW). Strategies used to meet these objectives included: Implementing and sustaining integrated local partnerships to provide additional support and educational services for the benefit of women. Provide a comfortable, supportive, safe environment for women during the day. 3 of 25 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** To develop further our excellent partnership work with MCRC (since June 2021, The Probation Service, when unification took place) to deliver a gold standard Community Payback Project for women sentenced by the Courts to perform unpaid hours of work. ## **Who Used and Benefitted From Our Services?** TWW is designed to benefit all adult women in the community wanting to make positive lifestyle choices and changes, not just women involved in or on the periphery of the Criminal Justice System. This also includes student placements from local universities, and wonderful volunteers. However, TWW has at its heart, a commitment to reduce female imprisonment, female offending and provide support and assistance to those women who are in recovery. Research indicates that whilst drug and alcohol play a part in all offending, it is significantly more so with women. Highlighted by the women with whom TWW work and the statutory agencies within Wirral, TWW Board of Trustees decided to introduce a new evening Project, ‘Tomorrow’s Young Women’ (TYW). This project closes a gap in provision for young women aged 14 to 17 years. Funded by Merseyside Police (Violence Reduction Unit) a virtual launch took place in 2020 due to Covid, but we were delighted to hold a face-to-face launch in September 2021. During this year, 36 TYW engaged with the Programme. TWW offers space in which staff and partners can work with women who may have multiple complex problems, to make best use of resources. Up to November 2021 TWW was engaging with over 199 different partners and agencies. The Probation Service have a dedicated team of Offender Managers who are hosted on the premises, who supervise females subject to Community Orders and Licence Conditions. The Probation Service statistics continue to indicate a very positive improvement in compliance with court orders. TWW Empowerment Advisers (EAs) are the cornerstones of the success and compliance rates of these women. ## **Attendance and Referrals** Covid clearly had an impact on delivery, however, TWW remained open throughout the periods when other areas and services closed. Referrals continued and our delivery model was adapted to in house crisis, scheduled appointments, outreach deliveries and virtual 1 – 1 until May 2021 when in house groups recommenced. Since then, referrals have continued to grow due to desperate need of women who required support during the period. Referrals have continued to be received from a myriad of sources (e.g., GP’s, Hospitals, Social Care, Family Support Groups, Health Clinics, Police, Churches, Schools, and Self-Referrals etc.). Over this annual period there have been 1019 new referrals. This high figure indicates the need for provision. TWW have provided resources continually and consistently throughout the pandemic period remaining open for scheduled appointments and crisis visits. 4 of 25 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Courses, Programmes and Opportunities** Core Programme deliveries are designed to address the recognised criminogenic factors as below: - Attitudes Thinking and Behaviours Education, Employment and Training Relationships Drug and Alcohol Accommodation Finance Emotional Wellbeing Lifestyle and Associates Health and other factors We have repackaged the way in which we deliver the programmes and interventions to accommodate the individual learning styles of the women and in recognition of their life experiences which are frequently characterised by negative experiences at school, poor selfimage and low self-esteem. TWW acknowledges the positive impact that women who have no offending history can have upon others, so they are also fully integrated within TWW delivery. **Mental Health – 420 Women** Emotional Management Support Mindfulness Bereavement Support NHS Merseycare Support Working with Self-harm Red to Pink – Anger Management A Better You A more Confident you Wellbeing & Me Yoga Meditation Confidence after Covid ## **Domestic Abuse – 129 women** Finding Me Domestic Abuse Support group RASA Family Safety Police Drop-In **Alcohol & Drug: 111 women** Positive Women Around Substance Misuse Sanctuary Alcohol and Me Substance Misuse Midwife 5 of 25 ## **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Employment & Education – 191 women** Talent match Households into Work Careers in Nursing Introduction into Nail Course IT/Digital Skills and Awareness Introduction into Counselling & Mentoring Course ## **Parenting – 59 women** Happy Healthy Homes My Child & Me Substance Misuse Midwife ## **Better Off Finance Budgeting – 17 women** CAP Money & Me – Money Matters Money & Debt Advice United Utilities Support ## **Housing/Accommodation – 5 women** Whitechapel Housing ## **Physical Health & Well-being – 342 women** Guided Meditation Confident You Well-being Pamper, Nails Pamper Laughter Therapy Sexual Health, Walk in Clinic - Nurse Art Therapy Boxercise, Zumba, HIT, Legs Bums & Tums, Hula Hoop, Mixed Aerobics Gardening Planting containers for garden Sowing and Growing Wirral Social Prescribing Scheme (COPD) Hep C Testing Dental Outreach Mindfulness Relaxation Counselling Positive Emotional Wellbeing ## **Personal Social & Skills Update – 70 women** Stitch in Time Mindful colouring Chocolate making workshop Felt soap making workshop Food & Mood Eat well, Keep well Origami Crochet – Knit & Natter Community Connectors 6 of 25 ## **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Other – 851 women** Solicitor Drop-in First Aid Welfare Calls Also, through our Partnerships with Merseyside CRC, Wirral Metropolitan College, TWW provides opportunities for women to enrol on College courses by offering taster courses at the Centre. For example: - ## **Women have completed and received certificates in the following:** Level 2 in Food Safety & Hygiene Mental Health & Wellbeing & Me 5-wk nail course Introduction into Counselling & Mentoring **Ash Project -** Action on Street Health Our unique design model continues to attract attention by giving support to the local community. One example is TWW ASH – a Sex Workers Outreach Project (funded by Merseyside Police and their Community Cash Back Fund). Funding has continued this year to enable TWW to continue running a mini-van offering on street, non-judgemental advice, guidance, and assistance. TWW Staff go out on Outreach once weekly due to Covid-19 restrictions – Tuesday night. And Staff have delivered 80 Hours of Outreach support and have engaged approximately with 39 sex workers. ## **Events 01.12.2020 – 30.11.2021** Unfortunately, TWW’s well known and extremely well attended events were reduced significantly due to Covid Pandemic, however International Women’s Day and TWW AGM took place virtually with views on Social Media Sites. It was also TWW’s 10[th] Anniversary Year, and the date was recognised and celebrated with an online event attended by partners, women, staff past and present. ## **Progress to Date** In Partnership with HMPPS, The Probation Service are based within TWW. This gives Courts a sentencing option for Wirral Magistrates, Liverpool, and Chester Crown Courts and beyond, which is designed to assist in diverting women from custody. All aspects required for Rehabilitation Activity Requirements (RAR) completion is carried out at TWW to complement the work of Probation staff. This allows all women to integrate with other females within the safe confines of our TWW Charity to learn and share experiences to avoid offending/reoffending. The RARs provide a series of targeted interventions which are tailored to the individual female’s needs through a multi- agency, multi- disciplinary, problem-solving approach to: - Address reasons for offending. - Reduce the risk of re-offending and break the cycle of female offending. - Improve compliance with orders and facilitate engagement with agencies; and tackle the problem of intergenerational crime. 7 of 25 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** Despite the Pandemic, information received from The Probation Service confirm significant successful outcomes in CJ Orders due to our targeted contribution and partnership work. Emergency Delivery Models were quickly put in place, consisting of new IT equipment, new Smart Mobile telephones, TWW Programmes and Courses adapted to be delivered virtually and in socially distanced small groups, adhering to Government Guidelines and Health and Safety Risk Assessments at all times. The typical profile of women within our target group is that they have multiple complex problems. Research shows that the women will probably have experienced between four and six of the following and will often have had negative experiences with agencies making them reluctant to seek help despite the magnitude of their problems. - Low self-esteem and self-worth - Social exclusion/isolation - Poor anger control and parenting skills - Violence/abuse - Traumatised behaviour - Alcohol/drug misuse - History of being exploited. - Poor housing - Lack of skills - Massive experience of loss. - Lack of opportunities for training and or employment ## **Strategic Targets** Strategic Targets for 2021 were successfully implemented which focused on our Recovery Plan for exiting Covid as below: - - Recruitment of additional staff to anticipate increase of demand and growth of TWW following the pandemic. - Recruitment Estate Manager - Additional Storage facilities - Enhance Car Parking Security - Live launch of the Tomorrow’s Young Women Project - Continue Sexual Health Provision ## **Strategic Targets for 2022.** - Open a new site in Cheshire West and Chester area and recruit accordingly - Commence a DWP Kick Start Opportunity with a view to employ - Have Staff trained as Independent Domestic Violence Advisers and an Independent Sexual Violence Adviser and new staff trained to deliver Courses (Level 3 Award in Education and Training) - Accumulate Funding for a Food Pantry within TWW to assist with basic cooking skills - Open in partnership with Wirral Met College, a Hair Salon for training purposes - A Funded Gardening Project to support the maintenance of the Award-winning garden - To recommence in House Events and Fundraisers 8 of 25 ## **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** ## **Adapted Model of Delivery** Trustees extol the amazing dedication of Staff to our stated Mission, Purposes and Aims. When National Government Lockdown Rules prevented our target group from coming to the centre, our amazing staff thought and worked in an oblique manner. - 841 personal hygiene hampers were distributed to women at their homes. This gave an opportunity for women to express any issues to staff. - 82 Children’s Packs were distributed to the children of women registered with TWW. - 41 Hampers were distributed. - Programmes, Courses, and wellbeing opportunities increased online with tremendous take-up. - 4016 of women suffering with emotional and mental health problems were supported via in depth telephone conversations. Our forward thinking, hardworking, dedicated, female staff are to be congratulated and celebrated. Trustees are rightly proud of these very special women! ## **Structure Governance and Management** ## **Organisational Structure** The Board of Trustees, which has members from a variety of relevant backgrounds, held six virtual meetings and are responsible for the strategic direction and policy of TWW. A scheme of delegation is in place and the day-to-day responsibility for the provision of the services rest with the Chief Executive Officer. The Chief Executive Officer overseen by the Chair of Trustees are responsible for ensuring that TWW delivers the services specified and that key performance indicators are met. ## **Financial Review** Total income for the year amounted to £468,060, with an annual net surplus recorded of £36,301. The charity aims to utilise reserves and maximise income in 2021/2022 thereby continuing to provide its excellent service. ## **Reserves policy** It is the policy of the charity to maintain unrestricted funds, which are free reserves of the charity, at a minimum level which equates to approximately three months of expenditure, to ensure that the charity can continue to operate should difficulties in receiving income occur in the short term. As expenditure in 2021/22 is projected to be at an increased level to 2020/21 given the increase in staff costs, (2021: £431,759, see SOFA page 13, Total Expenditure), this would equate to c. £132,000. Unrestricted reserves are expected to reduce significantly during the next financial year, as they will be utilised to finance the Charity’s expansion and development plans to establish an additional centre for the Cheshire West and Chester area. Forecasts show that up to £120,000 of unrestricted reserves may be utilised for this purpose, leaving expected unrestricted reserves of £340,000 at November 2022, which would equate to 7.5 months of predicted 2021/22 and 2022/23 expenditure. 9 of 25 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN WIRRAL YEAR ENDED 30[TH] NOVEMBER 2021** The Trustees consider that these overall reserves provide sufficient funds to cover management and administration support costs for the minimum period and aim to maintain the reserves at these levels for the foreseeable future and seek to ensure a greater proportion of these reserves are held in liquid form going forward. They aim to continue examining potential further partnerships which are deemed to be beneficial to the women. ## **Trustees’ Responsibilities in relation to Financial Statements** Trustees are responsible for preparing the financial statements led by the Treasurer in accordance with applicable law and United Kingdom Generally Accepted Accountancy 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 the affairs of TWW and of the surplus or deficit of TWW for the period. In preparing the statements, the Trustees are required to: - Select suitable accounting policies and then apply them consistently. - Make judgements and estimates that are reasonable and prudent. - Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Centre will continue in operation. The Trustees are responsible for keeping adequate accounting records, which disclose with reasonable accuracy at any time the financial position of TWW 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 TWW and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Board: Mrs M Thompson Chair Tomorrow’s Women Wirral Date 30[th] July 2022 10 of 25 ## **Independent Examiner’s Report to the Trustees of Tomorrow’s Women Wirral** I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2021. ## **Responsibilities and basis of report** As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner’s statement** Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am member of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. ## Kris Billington Kris Billington FCA FCCA FPC McEwan Wallace Charted Accountants 68 Argyle Street Birkenhead Wirral CH41 6AF Date: 9[th] August 2022 11 of 25 **TOMORROW’S WOMEN WIRRAL INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** |**Notes**
**INCOME**
Donations
2
Grants receivable
3
**EXPENDITURE**
Charitable activities
Governance costs
4
**SURPLUS / (DEFICIT) ON ORDINARY ACTIVITIES**
Other interest receivable and similar income
**NET SURPLUS ON ORDINARY ACTIVITIES**|**2021**
£
15,806
449,762
465,568
430,559
1,200
(431,759)
33,809
2,492
________
36,301|**2020**
£
26,263
490,917
517,180
416,804
1,200
(418,004)
99,176
3,081
________
102,257| |---|---|---| No activities were discontinued during the year. 12 of 25 **TOMORROW’S WOMEN WIRRAL STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** |**Notes**
**INCOME AND ENDOWMENTS**
_Income from charitable activities:_
Grants receivable
3
_Other income_
Donations and legacies
2
Investment
Total Income and Endowments
**EXPENDITURE**
Expenditure on charitable activities
4
**TOTAL EXPENDITURE**
Net movement in funds
Balances brought forward at 1stDecember 2020
Balances carried forward at 30thNovember 2021|
**Restricted**
**£**
329,955
-
-
329,955
324,149
324,149
5,806
82,218
88,024|**Unrestricted**
**£**
119,807
15,806
2,492
138,105
107,610
107,610
30,495
403,343
433,838|**2021**
**Total**
**£**
449,762
15,806
2,492
468,060
431,759
431,759
36,301
485,561
521,862|**2020**
**Total**
**£**
490,917
26,263
3,081| |---|---|---|---|---| |||||520,261
418,004| |||||418,004
102,257| |||||383,304| |||||485,561| 13 of 25 ## **TOMORROW’S WOMEN WIRRAL (Company Number 08039787) (Charity Number 1148800) BALANCE SHEET AS AT 30[TH] NOVEMBER 2021** |**Notes**
**FIXED ASSETS**
Tangible assets
8
**CURRENT ASSETS**
Debtors
9
Cash at bank and in hand
**TOTAL CURRENT ASSETS**
**CREDITORS: Amounts falling due**
**within one year**
10
**NET CURRENT ASSETS /**
**(LIABILITIES)**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
Unrestricted funds
12
Restricted funds
11|**2021**
**£**
**£**
35,802
363
498,409
498,772
(12,712)
486,060
521,862
521,862
433,838
88,024
521,862|**2020**
**£**
**£**
45,514
4,429
444,042
448,471
(8,424)
440,047
485,561
485,561
403,343
82,218
485,561|**2020**
**£**
**£**
45,514
4,429
444,042
448,471
(8,424)
440,047
485,561
485,561
403,343
82,218
485,561| |---|---|---|---| ||||| ||||485,561| ||||485,561| ||||403,343
82,218| ||||485,561| For the year ending 30[th] November 2021 the charitable company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with Section 476 of the Companies Act 2006. The directors/trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and the Financial Reporting Standard 102 Section 1A. Approved by the board on 31[st] July 2022 and were signed on its behalf by: Mrs M Thompson Chair Tomorrow’s Women Wirral 14 of 25 ## **TOMORROW’S WOMEN WIRRAL CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** |Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash from operating activities
**Cash flows from investing activities**
Purchase of tangible assets
Net cash used in investing activities
**Increase/(decrease) in cash and cash equivalents**
**Cash and cash equivalents at beginning of year**
2
**Cash and cash equivalents at end of year**
2|2021
£
60,317
60,317
(5,950)
(5,950)
54,367
444,042
498,409|2020
£
110,470| |---|---|---| |||110,470| |||(28,342)| |||(28,342)| |||82,128
361,914| |||444,042| 15 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **1. RECONCILIATION OF SURPLUS TO CASH GENEREATED FROM OPERATIONS** |Net income/(expenditure)
Depreciation
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
**Cash generated from operations**|2021
£
36,301
15,662
51,963
4,066
4,288
60,317|2020
£
102,257
15,979| |---|---|---| |||118,236
21
(7,787)| |||110,470| ## **2. CASH AND CASH EQUIVALENTS** The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts: |**Year ended 30 November 2021**
Cash and cash equivalents|2021
£
498,409|2020
£
444,042| |---|---|---| 16 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **1. ACCOUNTING POLICIES** ## a) Basis of preparation The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard 102 Section 1A, and the Companies Act 2006. The Financial statements, incorporating a Statement of Financial Activities, have been prepared in accordance with Statement of Recommended Practice SORP FRS 102 – “Accounting and Reporting by Charities.” The financial statements have been prepared as a going concern and will continue to for at least twelve months after the signing of the accounts. ## b) Statutory information The organisation is a registered Charity and a company limited by guarantee, registered in England and Wales. The liability in respect of the guarantee as set out in the memorandum is limited to £1 per member of the company. The company’s registered number: charity registered number and registered office can be found on the ‘Reference and administration details’ on page 2. The presentation currency of the financial statements is the Pound Sterling (£). ## c) ## Income Intangible income, which comprises donated services, is included in income at a valuation, which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised when there is no financial cost borne by a third party. Gifts in kind comprised of assets, repairs, stationery, and utilities donated for the use of the Charity are included at valuation and recognised as income in the year they are receivable. Income from grants, donations and other income is included when receivable. ## d) Expenditure The cost headings comprise expenditure, including staff costs, directly attributable to the organisation’s activity. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of the resources. - Generating funds include the costs incurred in order to hold fundraising events. - Charitable expenditure comprises those costs incurred by the charity in the delivery of its Activities and Services ## e) Fund accounting - Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the organisation. - Restricted funds are subjected to restrictions on their expenditure imposed by the - donor. All income and expenditure is shown in the Statement of Financial Activities. The nature and purpose of each fund is fully explained in notes 11 and 12. 17 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## f) Income and expenditure All income and expenditure is accounted for on the accruals basis. ## g) Significant judgements and estimations Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. When an asset is purchased, it is categorised into an asset class, the depreciation policy of each class estimates the economic life of all assets within the class. The depreciation policy of each asset class is determined by management and reviewed regularly for appropriateness. The depreciation policy adopted is based on historical experience as well as considering the future events which may impact the useful economic life of all assets within each class, such as changes in market demands. ## h) ## Fixed assets Depreciation is calculated to write off the cost or valuation, less estimated residual values, of tangible fixed assets over their estimated useful lives to the charity. The annual depreciation rates and methods are as follows: |Leasehold improvements|- 10% on cost| |---|---| |Fixtures and fittings|- 20% on cost| |Computer equipment|- 33% on cost| |Motor Vehicles|- 33% on cost| Assets are carried in the balance sheet at written down historical cost. Gifted assets are capitalised if valued over £250 at the point of receipt. Impairment reviews are carried out on assets where an indication is given that the recoverable amount is below the net book value. No assets have been subject to impairment to date. ## i) Financial instruments The following assets and liabilities are classified as financial instruments: prepayments, accruals, and other creditors. Financial assets and liabilities that are measured at amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss in recognised in the Statement of Financial Activities, and the historic cost is included in the notes to the accounts. ## **2. VOLUNTARY INCOME** |**VOLUNTARY INCOME**||||| |---|---|---|---|---| |Donations & appeals|**Restricted**
**2021**
**£**
-
-|**Unrestricted**
**2021**
**£**
15,806
15,806|**Total**
**2021**
**£**
15,806
15,806|**Total**
**2020**
**£**
26,263| |||||26,263| 18 of 25 ## **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** |**3.**
**GRANTS RECEIVABLE**
**Restricted**
**2021**
**£**
Wirral BC
30,000
Big Lottery
-
Merseyside CRC
11,581
PSS (UK) – NPS Interventions
103,090
Steve Morgan Foundation
21,331
Merseyside PCC – Stonehaven
41,004
Merseyside PCC – Two Tier Disp.
15,000
John Moores Foundation
6,000
NOMS Probation Service
-
ESF / Women’s Organisation
34,166
Big Lottery Community Fund
-
AB Charitable Trust
-
National Lottery Covid-19 Fund
-
Wirral PV Covid-19 Fund
-
PH Holt Foundation
-
Wirral Chamber
-
Wirral BC – Domestic Abuse EA
6,500
Wirral BC – Covid 19 Fund
Clinks Covid-19 Fund
-
Savills UK
-
MOJ Women’s Community Sector
30,000
Wirral BC – Domestic Abuse TYW
7,333
Lloyds Bank Foundation
Magenta Living
21,200
Media Trust
2,000
Learning Foundry - Kickstart
750
Other Grants (below £5,000)
-
329,955|**Unrestricted**
**2021**
**£**
-
-
77,650
-
-
-
-
-
8,493
-
-
-
-
-
-
-
-
4,691
-
-
-
-
25,000
-
-
-
3.973
119,807|**Total**
**2021**
**£**
30,000
-
89,231
103.090
21,331
41,004
15,000
6,000
8,493
34,166
-
-
-
-
-
-
6,500
4,691
-
-
30,000
7,333
25,000
21,200
2,000
750
3,973
449,762|**Total**
**2020**
**£**
33,189
110,178
135,186
-
24,271
40,000
16,500
10,000
24,520
33,824
9.180
10,000
8,500
9,500
3,960
4,000
4,204
-
5,000
5,000
-
-
-
-
-
-
3,905| |---|---|---|---| ||||490,917| 19 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **4. RESOURCES EXPENDED - CHARITABLE ACTIVITIES** |Staff costs
Training
Leasehold improvements deprec’n
Computer equipment depreciation
Fixtures and fittings depreciation
Motor Vehicles depreciation
Rent
Computer & IT
Telephones and Communications
Postage and stationery
Travel and subsistence
Repairs and renewals
Sundry expenses
Bank charges and interest
Insurance
Subscriptions
Waste collection
ASH Project (excluding salaries)
WRAP Project
Covid-19 Fund Projects
Website Development & Upgrade
Abbeyfield Trust Project
ESF Directions Project
Femme 2 You Project
Rathbone Trust Laundry room
Independent examination|**Restricted**
**£**
246,074
7,641
1,265
2,750
1,305
-
30,523
5,000
3,947
1,000
243
2,208
4,675
-
2,000
297
1,000
-
1,668
4,408
1,350
-
6,000
795
-
-
324,149|**Unrestricted**
**£**
68,705
-
1,553
5,663
2,249
877
23,915
628
-
87
-
-
197
174
229
-
357
1,776
-
-
-
-
-
-
-
1,200
107,610|**Total**
**2021**
**£**
314,779
7,641
2,818
8,413
3,554
877
54,438
5,628
3,947
1,087
243
2,208
4,872
174
2,229
297
1,357
1,776
1,668
4,408
1,350
-
6,000
795
-
1,200
431,759|**Total**
**2020**
**£**
303,945
795
2,637
7,623
3,087
2,632
46,492
6,276
2,450
1,169
365
2,477
6,693
186
1,850
515
1,289
5,950
-
-
-
7,971
8,550
3,011
841
1,200| |---|---|---|---|---| |||||418,004| ## **5. SUPPORT COSTS** |Charitable activities|**Staff**
**Costs**
**£**
314,779
314,779|**Other**
**Costs**
**£**
116,980
116,980|**Total**
**2021**
**£**
431,759
431,759|**Total**
**2020**
**£**
418,004| |---|---|---|---|---| |||||418,004| Staff costs 2021 are made up of £287,749 of gross wages; £20,708 of Employers National Insurance; and £6,322 of Employers Pension contributions. 20 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **6. NET INCOMING RESOURCES FOR THE YEAR This is stated after charging:** |Depreciation and amortisation
Accountancy - Independent examination
**7. STAFF COSTS**
The cost of employing staff, including trustees, was:
Wages
No employees received emoluments above £60,000.
Trustees received no remuneration during the year.
No Trustees received any reimbursement of expenses.
The average weekly number of employees during the period was:
Management and directors
Administrative|**2021**
**£**
15,662
1,200
**2021**
**£**
314,779
314,779
**2021**
**No.**
2
10
12|**2021**
**£**
15,662
1,200
**2021**
**£**
314,779
314,779
**2021**
**No.**
2
10
12|**2020**
**£**
15,978
1,200
**2020**
**£**
303,945| |---|---|---|---| ||||303,945| ||||**2020**
**No.**
2
10| ||||12| 21 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **8. TANGIBLE FIXED ASSETS** |VALUE AT COST
At 30thNovember 2020
Additions
Disposals
At 30thNovember 2021
AMORTISATION
At 30thNovember 2020
Disposals
Charge for the period
At 30thNovember 2021
NET BOOK VALUE
At 30thNovember 2021
At 30thNovember 2020|**Leasehold**
**Fixtures & Computer**
**Motor**
**Improvement**
**Fittings Equipment**
**Vehicles**
**£**
**£**
**£**
**£**

27,366
34,483
27,830
7,895
885
-
5,065
-
-
-
-
-

28,251
34,483
32,895
7,895

10,097
20,288
14,657
7,018
-
-
-
2,818
3,554
8,413
877

12,915
23,842
23,070
7,895

15,336
10,641
9,825
-

17,269
14,195
13,173
877|**Total**
**£**
97,574
5,950
-| |---|---|---| |||103,524| |||52,060
-
15,662| |||67,722| |||35,802| |||45,514| All fixed assets are used to further the charity’s objectives. ## **9. DEBTORS** |**DEBTORS**||| |---|---|---| |Prepayments|**2021**
**£**
363
363|**2020**
**£**
4,429| |||4,429| ## **10. CREDITORS: Amounts falling due within one year** |**Accruals**
Social Security costs
Workplace Pension Contributions
Rent Lease Renewal Adjustment
Provision
Lloyds Bank Multi-pay Corporate Card Account|**2021**
**£**
7,109
1,444
4,072
87
12,712|**2020**
**£**
5,765
1,188
-
1,471| |---|---|---| |||8,424| 22 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **11. RESTRICTED FUNDS** |PSS (UK) – NPS Interventions
John Moores Foundation
Steve Morgan Foundation
Wirral BC – CEO Funding
Wirral BC – Domestic Abuse EA
Wirral BC – Domestic Abuse TYW
Merseyside CRC
MOJ - Women’s Community Sector
Merseyside PCC – ASH Project
Merseyside PCC – Two Tier Disposals
Learning Foundry – Kickstart Scheme
Abbeyfield Trust
Magenta Living
ESF / Women’s Organisation
Media Trust
Merseyside PCC – Stonehaven
Rathbone Trust|**Depn. /**
**Fund**
**01/12/20**
**Income Expenses Transfers 30/11/21**
**£**
**£**
**£**
**£**
**£**
- 103,090
(76,496)
-
26,594
2,500
6,000
(7,000)
-
1,500
-
21,331
(21,331)
-
-
-
30,000
(30,000)
-
-
-
6,500
(6,500)
-
-
-
7,333
(7,333)
-
-
-
11,581
(11,581)
-
-
-
30,000
(30,000)
-
-
1,999
-
(1,999)
-
-
-
15,000
(15,000)
-
-
-
750
(750)
-
-
31,443
-
(4,952)
-
26,491
-
21,200
(7,867)
-
13,333
4,302
34,166
(34,166)
-
4,302
-
2,000
(1,470)
-
530
40,000
41,004
(67,336)
-
13,668
1,974
-
(368)
-
1,606| |---|---| ||82,218 329,955(324,149)
-
88,024| ## **Purposes of restricted funds** ## PSS (UK) – NPS Interventions National Probation Service Women’s Services Interventions services contract for Merseyside and Cheshire West for a total of £1,081,563 over 5 years from June 2021, to contribute to the salary costs of full-time staff, rent, general running expenses, training, travel, admin services, and overheads. ## John Moores Foundation John Moores Foundation offered a grant of £6,000 for one year towards the cost of staff salaries, for the period March 2021 to February 2022. ## Steve Morgan Foundation Steve Morgan Foundation offered grants of £12,745 per annum (Aug 2020 to July 2021), £25,490 per annum (Aug 2021 to July 2023), and £10,409 (May 2020 to April 2021) towards salaries of Empowerment Advisors for Domestic Abuse and Tomorrow’s Young Women. ## Wirral BC Wirral Borough Council offered grants of £30,000 per annum (April 2021 to March 2022) towards CEO salary, £6,500 per annum (April 2021 to March 2022) towards a Domestic Abuse Empowerment Officer salary, and £7,333 (April 2021 to March 2022) for a Domestic Abuse Counselling programme for the Tomorrow’s Young Women project. ## Merseyside CRC Merseyside Community Rehabilitation Company offered a grant of £11,581 (until June 2021) towards the salary of an Unpaid Worker Scheme Co-ordinator. ## MOJ – Women’s Community Sector Ministry of Justice Women’s Community Sector offered a grant of £30,000 contributing to rent, training, and Office Manager salary (to March 2021). 23 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **RESTRICTED FUNDS (continued)** ## **Purposes of Restricted Funds Continued** ## – Merseyside Police & Crime Commissioner ASH Project The Police & Crime Commissioner for Merseyside offered a grant of £40,000 in 2018 for the ASH (Action on Street Health) project. ## – Merseyside Police and Crime Commissioner Two Tier Disposals The Police & Crime Commissioner for Merseyside offered a grant of £15,000 from March 2021 as a salary contribution for providing two-tier out of court disposal framework services. ## Learning Foundry Salary contributions and costs for an administration employee under the Kickstart scheme for 6 months from October 2021 to March 2022. ## Abbeyfield Trust Abbeyfield Trust offered a grant of £50,000 in December 2018 towards the cost of refurbishing the TWW Inspiration Hall and catering facilities, public address system and lighting, and improving storage facilities. ## Magenta Living Magenta Living offered a grant of £21,200 per annum for two years to July 2023 as contribution towards an Empowerment Advisor salary and IDVA training costs. ## European Social Fund / Women’s Organisation ESF / Women’s Organisation offered funding for the Directions Project Women’s Work in Progress, over three years to September 2022. ## Media Trust Media trust offered a grant of £2,000 in June 2021 as a contribution towards website development design and support/hosting fees. ## Merseyside Police and Crime Commissioner - Stonehaven Merseyside PCC offered a grant of £40,000 (part 1: 2020) and £41,004 (part 2: 2021) under the Operation Stonehaven Programme, towards salaries and expenses for the Tomorrow’s Young Women project. ## Rathbone Trust Rathbone Trust offered a grant of £3,000 in August 2019 as a contribution towards the cost of refurbishing and re-equipping the centre’s laundry room and facilities. ## **12. UNRESTRICTED FUNDS** |||||**Fund**|| |---|---|---|---|---|---| ||**30/11/20**|**Income**|**Expenses**|**Transfers**|**30/11/21**| ||**£**|**£**|**£**|**£**|**£**| |Funds|403,343|138,105|(107,610)|-|433,838| Unrestricted funds are incoming resources receivable or generated for the objects of the Charity without further specified purpose and are available as general funds. 24 of 25 **TOMORROW’S WOMEN WIRRAL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2021** ## **13. TAXATION** The company is a Registered Charity and is not liable to U.K. Corporation Tax. ## **14. ANALYSIS OF NET ASSETS BETWEEN RESTRICTED AND UNRESTRICTED FUNDS** ||**Restricted**|**Unrestricted**|**Total**| |---|---|---|---| ||**£**|**£**|**£**| |2021|||| |Fixed assets|22,913|12,889|35,802| |Current assets|65,111|420,949|486,060| ||______|______|______| |Total 2021|88,024|433,838|521,862| ||**======**|**======**|**======**| |2020|||| |Fixed assets|29,965|15,549
|45,514| |Current assets|52,253|387,794
|440,047| ||_________|______|______| |Total 2020|82,218|403,343
|485,561| ||**========**|**======**|**======**| ## **15. RELATED PARTY TRANSACTIONS** During the year there were no related party transactions. During the year, the Key Management Personnel were compensated £101,933. ## **16. POST BALANCE SHEET EVENTS** The Financial Statements were approved by the Board of Trustees on 31[st] July 2022 ## **17. COMPARATIVE OF THE STATEMENT OF FINANCIAL ACTIVITY (Prior Year)** |**INCOME**
Donations and legacies
Income from investments
Income from charitable activities
**TOTAL INCOME AND**
**ENDOWMENTS**
**EXPENDITURE**
Expenditure on Charitable Activities
**TOTAL EXPENDITURE**
Net Income/(Expenditure)
Balances brought forward at 1stDecember
2019
Balances carried forward at 30thNovember
2020|**Restricted**
**£**
-
-
352,121
352,121
332,942
332,942
19,179
63,039
82,218|**Unrestricted**
**£**
26,263
3,081
138,796
168,140
85,062
85,062
83,078
320,265
403,343|**Total 2020**
**£**
26,263
3,081
490,917| |---|---|---|---| ||||520,261
418,004| ||||418,004
102,257
383,304| ||||485,561| 25 of 25