## **TOMORROW’S WOMEN formerly known as TOMORROW’S WOMEN WIRRAL until 10 August 2023** (A company Limited by Guarantee and not having a share capital **)** **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[th] NOVEMBER 2022** **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|
17-26| Page 1 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **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, 6 Abbots Quay,| ||Monks Ferry, Birkenhead, Wirral, CH41 5LH| |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 (Resigned 08/03/23)| ||Mrs F Flanagan| ||Mrs S R Jones| ||Mrs L Jones| ||Mrs C M Little| ||Mr C Lucan-Pratt| ||Mr A Woodcock| ||Ms T Hayes| |Secretary:
|Ms E Guerriero (Appointed 08.03.2021)| Page 2 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **Report of Directors and Trustees** The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 30[th] November 2022. This being Tomorrow’s Women’s 11th 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 in Wirral (“the Beneficiaries”) from becoming socially excluded, relieving the needs of those Beneficiaries who are 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: unemployment, financial hardship, substance abuse or dependency including alcohol and drugs, poor educational or skills attainment, crime (either as a victim of crime or as an offender rehabilitating into society), poor health mentally or physically, domestic abuse, relationship or family breakdown. The Charity promotes for the public benefit 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 in such ways as the Trustees think fit, including the following: the provision of counselling and support, providing or arranging access to training and education, and advancing the health, safety and psychological well-being of the Beneficiaries. The Charity also promotes for the public benefit the education of the Beneficiaries, in such ways as the Trustees think fit including: arranging and co-ordinating the delivery of educational programmes, providing or arranging access to training and education and facilities for education, and the development of the Beneficiaries’ individual capabilities, competences, skills and understanding in subjects of educational value. ## **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. Page 3 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **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 (TW). 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 learning environment for women during the day. ## **Who Used and Benefitted From Our Services?** TW 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, TW 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 TW work and the statutory agencies within Wirral, TW 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, 38 TYW engaged with the Programme. TW 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 2022 TW was engaging with over 207 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. TW Empowerment Advisers (EAs) are the cornerstones of the success and compliance rates of these women. ## **Attendance and Referrals** Following Covid we were able to change back from our crisis & outreach model to inhouse groups. 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 1490 new referrals. This high figure indicates the need for provision. TW continued to adhere to Covid guidelines as remained fully operational in conducting face to face interventions and women accessing the Centre. Page 4 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022.** ## **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 self-image and low self-esteem. TW acknowledges the positive impact that women who have no offending history can have upon others, so they are also fully integrated within TW delivery. **Mental Health – 807 Women** Mindfulness Red to Pink – Anger Management Better Solutions A more Confident You Wellbeing & Me Yoga Meditation Suicide Awareness **Domestic Abuse – 312 women** Finding Me Domestic Abuse Support group RASA Family Safety Police Drop-In **Alcohol & Drug: 292 women** Positive Women Around Substance Misuse Alcohol and Me Relapse Prevention Substance Misuse Midwife **Employment & Education – 424 women** Households into Work ESOL Child & Young Peoples Mental Health Introduction into Nail Course Mentoring Course **Parenting – 82 women** Happy Healthy Homes Substance misuse Midwife Page 5 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** **Better Off Finance Budgeting – 58 women** CAP Money & Me ## **Housing/Accommodation – 5 women** Whitechapel Housing **Physical Health & Well-being – 1229 women** Guided Meditation A more Confident You Well-being, Nails Pamper Laughter Therapy Sexual Health, Nurse Creative Writing Boxercise, Zumba, Legs Bums & Tums, Hula Hoop Horta Gardening Project Mindfulness Relaxation Counselling ## **Personal Social & Skills Update – 611 women** Stitch in Time Crochet & Chat Community Connectors ## **Other – 310 women** Solicitor Drop-in ## **Police Drop-in 50 women** Also, through our Partnerships with the National Probation Services, Wirral Metropolitan College, TW 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 TW ASH – a Sex Workers Outreach Project (funded by Merseyside Police and their Community Cash Back Fund). Funding has continued this year to enable TW to continue running a mini-van offering on street, non-judgemental advice, guidance, and assistance. TW Staff go out on Outreach once weekly, Tuesday night. And Staff have delivered 86 Hours of Outreach support and have engaged approximately with 35 sex workers. ## **Events 01.12.2021 – 30.11.2022** Unfortunately, TW’s well known and extremely well attended events were still reduced significantly due to Covid Pandemic. however International Women’s Day and TW AGM took place virtually with views on Social Media Sites. Page 6 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **Progress to Date** TW in partnership with Merseyside Police offer Out of Court Disposals (OOCDs). OOCDs are responses to crime that the police can administer locally without having to take the matter to court. The main adult disposals are: Simple Cautions, Conditional Cautions, Penalty Notices for Disorder (PNDs), Cannabis and Khat warnings Community Resolutions. These disposals are a valuable tool for the Police when tackling low-level crime and can represent a proportionate and effective response to offending. TW receive referrals from Merseyside Police for Conditional Cautions and Community Resolutions. For the year Dec 2021 - Nov 2022 TW received 177 referrals with 119 compliance and completion. We have been told we are performing the best in response to compliance after initial assessment. In Partnership with HMPPS, The Probation Service are based within TW. 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 TW to complement the work of Probation staff. This allows all women to integrate with other females within the safe confines of our TW 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. 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 Page 7 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **Strategic Targets** All strategic targets for 2021 were completed. ## **Strategic Targets for 2022.** - Open a new site in Cheshire West and Chester area and recruit accordingly - Achieved - Commence a DWP Kick Start Opportunity with a view to employ - Kick-start scheme completed and trainee is now a permanent employee. - 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). - Existing staff have been trained in IDVA and ISVA. Further training for new staff and for course delivery level 3 award will follow in 2023 with funding. - Accumulate Funding for a Food Pantry within TW to assist with basic cooking skills. - Successfully introduced in 2022 and will continue in the regular timetable. - Open in partnership with Wirral Met College, a Hair Salon for training purposes - On-going – will hopefully be achieved in 2022-23/4. - A Funded Gardening Project to support the maintenance of the RHS Awardwinning Garden. - Funding received and continues to develop – Awarded RHS “Outstanding”. - To recommence in House Events and Fundraisers. - Developing with caution due to continued Covid risks – on-going. ## **Strategic Targets for 2023** - Continue with new site in Cheshire West and Chester area and continue recruiting - Ensure all staff for both Chester and Birkenhead are fully trained for their roles. - Ensure all Staff are aware of Aims & Objects, Vision & Values of Tomorrow’s Women. - Continue the partnership with Wirral Met College for a hair salon for training purposes. - - Co-location for the National Probation Services in TW Chester Centre ## **Change of Company Name** The Trustees passed a Special Resolution on 6th June 2023 to change the Company Name from “Tomorrow’s Women Wirral” to “Tomorrow’s Women”, in recognition of opening a new centre in Chester and further developing our operations in Cheshire West. The change of name was accepted at Companies House on 10th August 2023. Page 8 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **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 TW. A scheme of delegation is in place and the day-to-day responsibility for the provision of the services rests with the Chief Executive Officer. The Chief Executive Officer overseen by the Chair of Trustees are responsible for ensuring that TW delivers the services specified and that key performance indicators are met. ## **Financial Review** Total income for the year amounted to £727,428 with an annual net surplus recorded of £187,673. The charity aims to utilise reserves and maximise income in 2022/2023 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 2022/23 is projected to be at an increased level to 2021/22 given the increase in staff costs and establishing a second operating centre, (2022: £539,755, see SOFA page 13, Total Expenditure), this would equate to c. £195,000. Actual unrestricted reserves held at the year-end amounted to £485,261 (see Note 12), £65,443 of which was tied up in fixed assets (see Note 14). This equates to approximately 6.5 months of predicted 2022/23 expenditure. 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 of value to the women Beneficiaries of the charity’s services. Page 9 of 26 **REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2022** ## **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 the Charity and of the surplus or deficit of the Charity 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 business. The Trustees are responsible for keeping adequate accounting records, which disclose with reasonable accuracy at any time the financial position of Charity 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 Charity 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 Date 14[th] July 2023 Page 10 of 26 Independent Examiner's Rèport to the Trusleès of Tomorrow's Women Wirral I iepDrt to the Dharily ITUStee5 on my examiThalion ol the accou￿9 ol the Company for the year ended 30 November 2022. Rèsponsibilities and basls of report Asthe charily'strudees olthe Company land a￿0 ils directors forthe purposes ol compally lawl you are responsible IOT Ihp preparation ol the accounts in arLordaTrce V￿th the requirements DI the Companies Act 2006 Ilhe 2006 Act'l. Havlng satislied rnysell that the account$ ol tho Company are not requir￿ to be aLdiled under Part 16 01 Ihe 2006 Act and ale eligible lor independenl examination, I report in respect ol my examination ol your chafity's accounts as carried obl under section 145 01 the Charrties Act 2011 (the 2011 Act'l. In carrying oul myexamination I havelollowedlh8 Directions gNen by Ihecharily Commission under section 145151 Ibl ol the 2011 Act. Independent examiner's statement Siwe the Company's gross income exceeded £250.(M)O your examlner must be a member ol Ilsled in seclion 145 01 the ￿11 Act. I conlim thal l am quailied to undertakg th8 examination because l am member DI The Inslilule ol Chartewd Accountants in Engl#r￿ and Wales, which is one ol the listed b(rfJi￿. I have compleleLI my examination. I confirm Ihal no matters have come lo my attention in )nneclion with the examination gmng me cause lo believe.. a¢counting r?cords were not ketrt in re¥Yci ol the Compatry as required by section 386 ol the 2006 Act., or 2. the accounls do riot accord wrthlhose iecoids., or 3. the accounts do not cotnFJy with the awounting requirements ol seciior. 396 ollhe 2006 Act otherthan any requiremerrt that tho 3erountg gN8 8 Yrue and lair viewwhich is nol a matter considered as pail of ai indèpgndent examinaliDn'. 01 4. the accounts have not been p￿par￿ in accordance ivith the meth￿$ and principles 01 Ihp Slatamenl ol Recommend￿ Practice loi accDunting and reporting by charrties applicable ID clarities preparing their accounts in accordance with the Financial Fleporting Sland8td applicable in the UK RepubSic ol Iieland IFRS 1021. I have no cortceins ancl b.wje wmè across no other matters in connection with the examination lo Kthich attention Should be drawn In this report In order10 enable a proper LnderslaTh1ing ollhe accoLnls lo be reacbed. Kris Billingion FGA ACCA FPC McEwan Walace Charted Accountants 6 Abbots Quay Monks Ferry Birkenhead Wirral CH415LH Dale.. 3rd August 2023 Pago 110126 **TOMORROW’S WOMEN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** |**Notes**
**INCOME**
Donations 2
Grants receivable 3
**EXPENDITURE**
Charitable activities
Governance costs
4

**SURPLUS ON ORDINARY ACTIVITIES**
Other interest receivable and similar income
**NET SURPLUS ON ORDINARY ACTIVITIES**|| |---|---| No activities were discontinued during the year. Page 12 of 26 **TOMORROW’S WOMEN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** |**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 2021
Balances carried forward at 30thNovember 2022|**Restricted**
**£**
660,582
-
-
660,582
524,332
524,332
136,250
88,024
224,274|**Unrestricted**
**£**
42,216

21,059
3,571
66,846
15,423
15,423
51,423
433,838
485,261|**2022**

**Total**
**£**
702,798
21,059
3,571
727,428
539,755
539,755
187,673
521,862
709,535|**2021**
**Total**
**£**
449,762
15,806
2,492| |---|---|---|---|---| |||||468,060
431,759| |||||431,759
36,301| |||||485,561| |||||521,862| Page 13 of 26 **TOMORROW’S WOMEN (Company Number 08039787) (Charity Number 1148800) BALANCE SHEET AS AT 30[TH] NOVEMBER 2022** |**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|**2022**
**£**
**£**
89,422
404
639,784
640,188
(20,075)
620,113
709,535
709,535
485,261
224,274
709,535|**2021**
**£**
**£**
35,802
363
498,409
498,772
(12,712)
486,060
521,862
521,862
433,838
88,024
521,862|**2021**
**£**
**£**
35,802
363
498,409
498,772
(12,712)
486,060
521,862
521,862
433,838
88,024
521,862| |---|---|---|---| ||||| ||||521,862| ||||521,862| ||||433,838
88,024| ||||521,862| For the year ending 30[th ] November 2022 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 14[th] July 2023 and were signed on its behalf by: Mrs M Thompson Chair – Tomorrow’s Women Page 14 of 26 **TOMORROW’S WOMEN CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ||2022||2021| |---|---|---|---| |Notes|£||£| |**Cash flows from operating activities**|||| |Cash generated from operations
1|210,693||60,317| ||||| |Net cash from operating activities|210,693||60,317| ||||| ||||| |**Cash flows from investing activities**|||| |Purchase of tangible assets|(69,318)||(5,950)| ||||| |Net cash used in investing activities|(69,318)||(5,950)| ||||| ||||| |**Increase/(decrease) in cash and cash equivalents**|141,375||54,367| ||||| |**Cash and cash equivalents at beginning of year**
2|498,409||444,042| ||||| ||||| |**Cash and cash equivalents at end ofyear**
2|639,784||498,409| Page 15 of 26 **TOMORROW’S WOMEN NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **1. RECONCILIATION OF SURPLUS TO CASH GENERATED FROM OPERATIONS** |Net income/(expenditure)
Depreciation
(Increase)/Decrease in debtors
Increase/(Decrease) in creditors
**Cash generated from operations**|2022
£
187,673
15,698
203,371
(41)
7,363
210,693|2021
£
36,301
15,662| |---|---|---| |||51,963
4,066
4,288| |||60,317| ## **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 2022** |Cash and cash equivalents|2022
2021
£
£
639,784
498,409| |---|---| Page 16 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **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 for the entity on the basis it is a going concern that will continue to operate for at least twelve months from the date of approval of these financial statements. ## 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. Page 17 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## 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 and electrical 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**
**2022**
**£**
-
-|**Unrestricted**
**2022**
**£**
21,059
21,059|**Total**
**2022**
**£**

21,059
21,059|**Total**
**2021**
**£**
15,806| |||||15,806| Page 18 of 26 ## **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **3. GRANTS RECEIVABLE** |**GRANTS RECEIVABLE**||||| |---|---|---|---|---| |Wirral BC – CEO Funding
Big Lottery – Chester & Cheshire
Merseyside CRC
PSS (UK) – NPS Interventions
HMPPS – Probation Service UPW
Steve Morgan Foundation
Wirral & Cheshire NHS
Merseyside PCC - Stonehaven
Merseyside PCC – Two Tier Disp.
Merseyside PCC – Victim Support
John Moores Foundation
Calders/NOMS Probation Service
ESF / Women’s Organisation
Big Lottery Awards for All
RHS – Horta Project
Unilever
Wirral BC – Critical Support Fund
Wirral BC – Domestic Abuse Fund
Wirral BC – DA Perpetrator Fund
Wirral BC – Covid 19 Fund
Wirral BC – Emergency Hampers
Wirral BC – TW Food Pantry
Wirral BC – Knife Angel Event
MOJ Women’s Community Sector
Wirral BC – Domestic Abuse TYW
Lloyds Bank Foundation
Magenta Living
Media Trust
Learning Foundry – Kickstart
One Wirral CIC – IT Equipment
Women In Prison
Other Grants (below £5,000)|**Restricted**
**2022**
**£**
17,500
40,612
-
167,241
1,650
25,490
22,330
49,356
20,000
60,000
-
-
23,766
9,996
2,996
-
43,429
17,207
39,354
3,875
8,710
500
69,720

-
21,200
-
5,750
6,900
3,000
-
660,582|**Unrestricted**
**2022**
**£**

-

-

-

-

-

-

-

-

-

-

-

33,972

-

-

-

5,000

-

-

-
-

-

-

-

-

-
-

-

-

-

-

-
3.244

42,216|**Total**
**2022**
**£**
17,500
40,612

-

167.241

1,650

25,490

22,330

49,356

20,000

60,000

-

33,972

23,766

9,996

2,996

5,000

43,429

17,207

39,354

-

3,875

8,710

500

69,720

-

-

21,200

-

5,750

6,900

3,000
3,244
702,798|**Total**
**2021**
**£**
30,000
-
77,650
103,090
11,581
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| Page 19 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **4. RESOURCES EXPENDED - CHARITABLE ACTIVITIES** |Staff costs
Rent
Room Hire (Chester & Cheshire)
Energy & Utilities (Chester)
Training
Leasehold improvements deprec’n
Computer equipment depreciation
Fixtures and fittings depreciation
Motor Vehicles depreciation
Computer & IT
Telephones and Communications
Postage and stationery
Travel and subsistence
Repairs and renewals
Sundry expenses
Bank charges and interest
Insurance
Agents & Legal fees – Chester Ctr
Subscriptions
Waste collection
Contract Cleaner
ASH Project (excluding salaries)
Counselling Fees – TYW
WRAP Project
Course Fees – Loan Shark project
Covid-19 Fund Projects
Website Development & Upgrade
Horta Garden Project (ex salaries)
ESF Directions Project
Femme 2 You Project
Wirral Household Fund - WHF
TW Pantry Project
Independent examination|**Restricted**
**£**
394,668
50,689
4,610
1,288
2,208
1,274
2,938
3,200
-
14,657
2,822
1,700
640
2,030
6,832
-
1,750
4,862
647
1,650
1,607
-
2,850
775
880
3,287
882
1,968
6,875
-
900
5,843
-
524,332|**Unrestricted**

**£**

-

-

-

-

-

2,488

5,444

354

-

-

110

283

384

429

1,096

190

1,042

-

-

357

-

2,046

-

-

-

-

-

-

-

-

-

-

1,200

15,423|**Total**
**2022**
**£**
394,668
50,689
4,610
1,288
2,208
3,762
8,382
3,554
-
14,657
2,932
1,983
1,024
2,459
7,928
190
2,792
4,862
647
2,007
1,607
2,046
2,850
775
880
3,287
882
1,968
6,875
-
900
5,843
1,200
539,755|**Total**
**2021**
**£**
314,779
54,438
-
-
7,641
2,818
8,413
3,554
877
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| ## **5. SUPPORT COSTS** |**SUPPORT COSTS**||||| |---|---|---|---|---| |Charitable activities|**Staff**
**Costs**
**£**
394,668
394,668|
**Other**

**Costs**

**£**

145,087

145,087|**Total**
**2022**
**£**
539,755
539,755|
**Total**

**2021**

**£**
431,759| |||||431,759| Staff costs 2022 are made up of £358,860 of gross wages; £28,256 of Employer’s National Insurance; and £7,552 of Employers Pension contributions. Page 20 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **6. NET INCOMING RESOURCES FOR THE YEAR** ## **This is stated after charging:** |Depreciation and amortisation
Accountancy - Independent examination
**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|**2022**
**£**
15,698
1,200
**2022**
**£**
394,668
394,668
**2022**
**No.**
3
12
15|**2022**
**£**
15,698
1,200|
**2021**

**£**

15,662

1,200
**2021**
**£**
314,779| |---|---|---|---| ||||314,779| ||||**2021**
**No.**
2
10| ||||12| ## **7. STAFF COSTS** Page 21 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **8. TANGIBLE FIXED ASSETS** |VALUE AT COST
At 30thNovember 2021
Additions
Disposals
At 30thNovember 2022
AMORTISATION
At 30thNovember 2021
Disposals
Charge for the period
At 30thNovember 2022
NET BOOK VALUE
At 30thNovember 2022
At 30thNovember 2021|**Leasehold**
**Improvemnt**
**Fixtures &**
**Fittings**
**Computer**
**/ Electrical**
**Equipment**
**Motor**
**Vehicles**
**£**
**£**
**£**
**£**
28,251
34,483
32,895
7,895
56,206
5,110
8,002
-

-
-
-
-
84,457
39,593
40,897
7,895

12,915
23,842
23,070
7,895
-
-
-
3,762
3,554
8,382
-
16,677
27,396
31,452
7,895
67,780
12,197
9,445
-

15,336
10,641
9,825
-|
**Total**

**£**

103,524

69,318

-

172,842

67,722

-

15,698

83,420

89,422
35,802| |---|---|---| All fixed assets are used to further the charity’s objectives. ## **9. DEBTORS** |Prepayments
**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
Independent Examiners fees|**2022**
**£**
404
404
**2022**
**£**
8,793
1,699
8,270
113
1,200
20,075|**2021**
**£**
363| |---|---|---| |||363| |||**2021**
**£**
7,109
1,444
4,072
87
-| |||12,712| ## **10. CREDITORS: Amounts falling due within one year** Page 22 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **11. RESTRICTED FUNDS** |**ESTRICTED FUNDS**|||||| |---|---|---|---|---|---| ||||**Depn. /**|
**Fund**|| ||**01/12/21**|**Income**|
**Expenses**|
**Transfers**|**30/11/22**| ||**£**|**£**|
**£**|
**£**|**£**| |PSS (UK) – NPS Interventions|26,594|167,241|(108,439)|
-|85,396| |HMPPS – Probation Service|-|1,650|
(1,650)|
-|-| |John Moores Foundation|1,500|-|
(1,500)|
-|-| |Steve Morgan Foundation|-|25,490|(25,490)|
-|-| |Wirral BC – CEO Funding|-|17,500|(17,500)|
-|-| |Wirral BC – Critical Support Fund|-|43,429|(24,554)|
-|18,875| |Wirral BC – DA Victim Support|-|17,207|(11,471)|
-|5,736| |Wirral BC – DA Perpetrator Support|-|39,354|(32,415)|
-|6,939| |Wirral BC – Emergency Food Hampers|-|3,875|
(3,875)|
-|-| |Wirral BC – TW Food Pantry|-|8,710|
(8,227)|
-|483| |Wirral BC – Knife Angel Event|-|500|
(500)|
-|-| |MOJ - Women’s Community Sector|-|69,720|(69,720)|
-|-| |Merseyside PCC – Two Tier Disposals|-|20,000|(20,000)|
-|-| |Merseyside PCC – Stonehaven|13,668|49,356|(46,571)|
-|16,453| |Merseyside PCC – Victim Support Wirral|-|60,000|(40,000)|
-|20,000| |Learning Foundry – Kickstart Scheme|-|5,750|
(5,750)|
-|-| |Abbeyfield Trust|26,491|-|
(4,936)|
-|21,555| |Magenta Living|13,333|21,200|(21,200)|
-|13,333| |ESF / Women’s Organisation|4,302|23,766|(28,068)|
-|-| |Media Trust|530|-|
(530)|
-|-| |Rathbone Trust|1,606|-|
(368)|
-|1,238| |Big Lottery – TW In Cheshire|-|40,612|(14,472)|
-|26,140| |Wirral & Cheshire NHS|-|22,330|(22.330)|
-|-| |One Wirral CIC – IT Equipment|-|6,900|
(51)|
-|6,849| |Women In Prison|-|3,000|
(3,000)|
-|-| |Big Lottery Awards for All - Horta|-|9,996|
(9,533)|
-|463| |RHS – Horta Garden Project|-|2,996|
(2,182)|
-|814| ||88,024|660,582|(524,332)|
-|224,274| ## **Purposes of restricted funds** ## PSS (UK) – NPS Interventions National Probation Service Women’s Services Interventions contract for Merseyside and Cheshire West for a total of £1,081,563 over 5 years (June 2021 to March 2026), contributing to salary costs of full-time staff, rent, general running expenses, training, travel, admin services, and overheads. ## HMPPS - Probation Service UPW HMPPS contributed £1,650 for the final Unpaid Worker scheme EA salary contribution. ## John Moores Foundation John Moores Foundation 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 grant of £25,490 per annum (Aug 2021 to July 2023) salary contribution to Empowerment Advisor for domestic abuse support. ## Wirral BC – CEO Funding Wirral Borough Council grant of £30,000 per annum (April 2022 to March 2023) to CEO salary. ## Wirral BC – Critical Support Fund Wirral Borough Council grant of £43,429 for Empowerment Advisor salary contribution of £20,929 (August 2021 to July 2022), plus £22,500 for domestic abuse counselling. Page 23 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **11. RESTRICTED FUNDS (continued)** ## **Purposes of restricted funds (continued)** – Wirral Borough Council Domestic Abuse Victim Support Wirral Borough Council grants of £9,583.87 and £7,622.55 for domestic abuse victim and perpetrator support to March 2023. ## – Wirral Borough Council Domestic Abuse Perpetrator Support Wirral Borough Council grants towards Empowerment Advisor salaries for “change in me” programmes of £5,204 to March 2022, £13,333 to July 2022, and £20,817 to March 2023. ## Wirral BC – Emergency Food Hampers Wirral Borough Council grant of £3,875 contribution for providing and distributing winter food hampers 2021/2022. ## Wirral BC – TW Food Pantry Wirral Borough Council grant of £8,810 contribution towards TW’s food pantry project 2022. ## Wirral BC – Knife Angel Event Wirral Borough Council grant of £500 towards costs of Knife Angel vigil event July 2022. ## MOJ – Women’s Community Sector Ministry of Justice Women’s Community Sector grant of £69,720 (to March 2022) contributing £35,228 towards salaries, £27,457 towards rent, and £7,035 towards core centre costs. – Merseyside Police and Crime Commissioner Two Tier Disposals The Police & Crime Commissioner for Merseyside grant of £20,000 salary contribution to August 2022 for providing two-tier out of court disposal framework services. Merseyside Police and Crime Commissioner - Stonehaven Merseyside PCC grants of £40,000 (part 1: 2020), £41,004 (part 2: 2021), and £49,356 (part 3 2022 to March 2023) under the Operation Stonehaven Programme, towards salaries and expenses for the Tomorrow’s Young Women project. – Merseyside Police and Crime Commissioner Victim Support Wirral Merseyside PCC grant of £60,000 for Empowerment Advisor and Counselling support for domestic abuse and sexual abuse victim support programmes April 2022 to March 2023. ## Learning Foundry – Kickstart Scheme Salary contributions and costs for an administration employee trainee under the Kickstart scheme for 6 months from October 2021 to March 2022. ## Abbeyfield Trust Abbeyfield Trust grant of £50,000 in December 2018 towards the cost of refurbishing the TW Inspiration Hall and catering facilities, public address system, lighting, and 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 funding for the Directions Project Women’s Work in Progress, over three years to September 2022. ## Media Trust Media Trust grant of £2,000 in June 2021 as a contribution towards website development design and support/hosting fees. Page 24 of 26 **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **11. RESTRICTED FUNDS (continued)** ## **Purposes of restricted funds (continued)** ## Rathbone Trust Rathbone Trust 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. ## Big Lottery – Tomorrow’s Women In Cheshire Big Lottery Community Fund awarded a grant of £472,191 over 3 years (September 2022 to August 2025), contributing to salaries and core costs for Chester and Cheshire West. ## Wirral & Cheshire NHS Wirral & Cheshire NHS Community Mental Health Transformation Fund grant of £2,344 per month for 1 year (January 2022 to December 2022) contribution to room hire, counselling, publicity and administration costs. ## One Wirral CIC – IT Equipment One Wirral CIC grant of £6,900 for IT Equipment and systems development. ## Women In Prison Women In Prison grant of £3,000 contribution towards marketing salary (June to August 2022). ## – Big Lottery Awards for All Horta Project Big Lottery Awards for All grant of £9,996 contribution towards salary, equipment and publicity/administration costs for the TW Horta Garden project 2022. ## RHS – Horta Garden Project Royal Horticultural Society grant of £2,996 for staff costs contribution and garden tools for the TW Horta Garden project 2022. ## **12. UNRESTRICTED FUNDS** |||||**Fund**|| |---|---|---|---|---|---| ||**30/11/21**|
**Income**|
**Expenses**|
**Transfers**|
**30/11/22**| ||**£**|
**£**|
**£**|
**£**|
**£**| |Funds|433,838|
66,846|
(15,423)|
-|
485,261| Unrestricted funds are incoming resources receivable or generated for the objects of the charity without further specified purpose and are available as general funds. ## **13. TAXATION** The company is a Registered Charity and is not liable to U.K. Corporation Tax. Page 25 of 26 ## **TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2022** ## **14. ANALYSIS OF NET ASSETS BETWEEN RESTRICTED AND UNRESTRICTED FUNDS** |**FUNDS**|||| |---|---|---|---| ||**Restricted**|**Unrestricted**|**Total**| ||**£**|**£**|**£**| |2022|||| |Fixed assets|23,979|65,443|89,422| |Net Current assets|200,295|419,818|620,113| ||_______|______|______| |Total 2022|224,274|485,261|709,535| ||**======**|**======**|**======**| |2021|||| |Fixed assets|22,913|12,889|35,802| |Net Current assets|65,111|420,949|486,060| ||_________|_______|_______| |Total 2021|88,024|433,838|521,862| **======== ====== ======** ## **15. RELATED PARTY TRANSACTIONS** During the year there were no related party transactions. During the year, the Key Management Personnel were compensated £117,197. ## **16. POST BALANCE SHEET EVENTS** The Financial Statements were approved by the Board of Trustees on 14[th] July 2023. ## **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
2020
Balances carried forward at 30thNovember
2021|**Restricted**
**£**
-
-
329,955
329,955
324,149
324,149
5,806
82,218
88,024|**Unrestricted**
**£**
15,806
2,492
119,807
138,105
107,610
107,610
30,495
403,343
433,838|**Total 2021**
**£**
15,806
2,492
449,762
468,060
431,759
431,759
36,301
485,561
521,862| |---|---|---|---| Page 26 of 26