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2023-11-30-accounts

TOMORROW’S WOMEN

(Previously known as 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 2023

Registered Company No: 08039787 (England & Wales) Registered Charity No: 1148800

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

Page No
Contents 1
Reference and Administration Details 2
Report of the Directors/Trustees 3-12
Report of the Independent Examiner 13
Income and Expenditure Account 14
Statement of Financial Activities 15
Balance Sheet 16
Cash Flow Statement 17
Notes to the Cash Flow Statement 18
Notes to the Financial Statements
19-29

Page 1 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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
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 (1stDecember 2022 until July 2023)
Mrs G McKinnon (Appointed July 2023)

Page 2 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

Report of Directors and Trustees

The Trustees have pleasure in presenting their Annual Report and Accounts for the year ended 30[th] November 2023. This being Tomorrow’s Women’s 12th 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 and Cheshire West & Chester (“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.

Page 3 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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 (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.

‘Tomorrow’s Young Women’ (TYW) has continued to run at our Wirral site. 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, 31 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 2023 TW was engaging with over 253 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.

Page 4 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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 a total of 1,889 new referrals with 1,289 for Wirral and 600 for Chester. This high figure indicates the need for provision.

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. See below for numbers of attendances. 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.

Physical Health & Wellbeing

Sexual Health Nurse – 25 Hep C Testing – 9 Boxercise, Zumba, Legs Bums & Tums, Belly Dancing – 639 Eating Disorder Group – 9 Menopause – 7 Total: 689

Personal Social & Skills update

Stitch in Time – 481 Crochet & Chat – 51 Community Connectors – 60 Creative Group – 110 Jam Session – 175 Reading Group – 96 Garden and Horta Project – 127 Planting & Propagating – 9 Floristry – 178 Massage – 19 Driving Theory -6 Total: 1,312

Page 5 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

Other

Police Drop in – 90 Connectors – 59 Dial North West DWP – 29 Solicitor Drop in – 379 Total: 557

Domestic Abuse Understanding DA – 58 DA Awareness – 17 Finding Me – 261 Total: 336

Alcohol & Drug Positive women around substance misuse – 275 Alcohol & Me – 99 Relapse Prevention – 130 Support Group Monday – 102 Support Group Friday – 95 Stepwise Programme – 74 Total: 775 Employment & Education ESOL – 181 Mentoring Course – 13 L1 Preparing to work in schools – 48 Step into the NHS – 12 Maths & English Skills – 59 Nail Course Introduction – 100 Job Centre Plus – 26 Total: 439 Parenting Happy Healthy Homes – 15 Positive Parenting – 5 Children & Young People’s Mental Health – 63 Advocacy – 22 Neurodiversity – 33 Total: 138

Women who have completed and received certificates in the following: Counselling and mentoring – L2 Counselling – 23 L3 Counselling – 170 L2 Mentoring & Mental Health – 108 Criminology – 54 L2 Safety & Prevent – 68 L2 Understanding Tenant Support – 79 Psychology – 27 L2 Counselling – 62 Sign Language – 13 ESOL – 295 Small Changes Big Impact – 55 L1 Mental Health Awareness – 14 L2 Mental Health Awareness – 24 Maths & English – 60

Page 6 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

Nail course – 95 L1 Hair – 127 Forensics – 96 Total: 1,370 Budgeting and Money CAP – 33 CAB Gambling & Money – 29 Money Management – 7 Thrift Course – 8 Budget Free Cooking – 9 Total: 86 Mental Health Mindfulness – 28 Red to Pink Anger Management – 136 Better Solutions – 273 A More Confident You – 83 Wellbeing & Me – 205 Yoga – 213 L2 Mental Health – 55 Crystal Sound Healing – 63 Sounds Mindfulness – 27 Guided Meditation – 27 Laughter Therapy – 13 Emotional Resilience – 9 Horta & Help in our garden – 139 Japanese Silk Painting – 88 Confidence Masterclass – 11 A Taste of 2 Cities – 36 Feeling Empowered in your Body – 10 Personal Safety – 4 Talking Therapies NHS – 27 Observational Drawing – 7 Confidence Masterclass – 11 Understanding Trauma – 35 Creative Writing – 93 Lino Painting – 31 Creative Image Making – 20 A More Confident You – 57 Glass Painting – 71 Creating a Mindfulness Journal – 10 Mindfulness – 109 Creative Wellbeing – 26 Confidence With Make up – 18 Body image – 14 Stress Awareness – 14 Total: 1,963

Page 7 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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. Staff have delivered 76 Hours of Outreach support and have engaged with approximately 24 sex workers.

Events 01.12.2022 – 30.11.2023

TW held a number of fantastic events at both Wirral and Chester centres including International Women’s Day (Wirral centre only). Both Wirral and Chester centres held Violence Against Women & Girls (VAWG) events which were well attended and welcomed a variety of fantastic speakers, performances and activities in order to add an interactive element. Our Wirral centre celebrated the Christmas festivities with a party, Christmas meal and a breakfast on Christmas Day morning. Our Wirral centre also held a successful charity fundraising Summer fair which raised over £1,500.

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 receives referrals from Merseyside Police for Conditional Cautions and Community Resolutions. For the year Dec 2022 - Nov 2023 TW received 158 referrals with 99 compliance and completion.

In Partnership with HMPPS, The Probation Service are based within our Wirral Centre. This gives Courts a sentencing option for Wirral Magistrates, and also Liverpool and Chester Crown Courts and beyond, which is designed to assist in diverting women from custody. All aspects required for Rehabilitation Activity Requirements (RARs) 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:

Page 8 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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.

Strategic Targets

Strategic Targets for 2023

Page 9 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

Strategic Targets for 2024

Page 10 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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 £842,034, with an annual net surplus recorded of £ 110,532.

The charity aims to utilise reserves and maximise income in 2023/2024 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 2023/24 is projected to be at an increased level to 2022/23 at £820,000 given the increase in staff and operating costs, (2023: £731,502, see SOFA page 15, Total Expenditure), this would equate to c. £205,000.

Actual unrestricted reserves held at the year-end amounted to £543,871 (see Note 12), £67,274 of which was tied up in fixed assets (see Note 14) leaving £476,597 free to use. This equates to approximately 7 months of predicted 2023/24 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 beneficial to the women.

Page 11 of 29

REPORT OF THE DIRECTORS/TRUSTEES OF TOMORROW’S WOMEN YEAR ENDED 30[TH] NOVEMBER 2023

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:

The Trustees are responsible for keeping adequate accounting records, which disclose with reasonable accuracy at any time the financial position of the 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 the 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 2024

Page 12 of 29

Independent Examiner’s Report to the Trustees of Tomorrow’s Women

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 November 2023.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purpose 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 Act 2011’). 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 examinator statement

Since the Company’s gross income exceeded £250,000 your examinator must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Institute if 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 reason 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 Standards 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.

K Billington

Kris Billington FCA FPC McEwan Wallace Chartered Accountants 6 Abbots Quay Monks Ferry Birkenhead Wirral CH41 5LH Date: 2[nd] August 2024

Page 13 of 29

TOMORROW’S WOMEN INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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

No activities were discontinued during the year.

Page 14 of 29

TOMORROW’S WOMEN STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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 2022
Balances carried forward at 30thNovember 2023		 Restricted
£
742,842
-
-
742,842
690,920
690,920
51,922
224,274
276,196		 Unrestricted
£
58,364

32,082
8,746
99,192
40,582
40,582
58,610
485,261
543,871		 2023

Total
£
801,206
32,082
8,746
842,034
731,502
731,502
110,532
709,535
820,067		 2022
Total
£
702,798
21,059
3,571
727,428
539,755
539,755
187,673
521,862
709,535

Page 15 of 29

TOMORROW’S WOMEN (Company Number 08039787) (Charity Number 1148800) BALANCE SHEET AS AT 30[TH] NOVEMBER 2023

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		 2023
£
£
84,158
12,198
739,611
751,809
(15,900)
735,909
820,067
820,067
543,871
276,196
820,067		 2022
£
£
89,422
404
639,784
640,188
(20,075)
620,113
709,535
709,535
485,261
224,274
709,535		 2022
£
£
89,422
404
639,784
640,188
(20,075)
620,113
709,535
709,535
485,261
224,274
709,535
709,535
709,535
485,261
224,274
709,535

For the year ending 30[th ] November 2023 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 2024 and were signed on its behalf by:

Mrs M Thompson Chair – Tomorrow’s Women

Page 16 of 29

TOMORROW’S WOMEN CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

2023 2022
Notes £ £
Cash flows from operating activities
Cash generated from operations
1		 114,837 210,693
Net cash from operating activities 114,837 210,693
Cash flows from investing activities
Purchase of tangible assets (15,010) (69,318)
Net cash used in investing activities (15,010) (69,318)
Increase/(decrease) in cash and cash equivalents 99,827 141,375
Cash and cash equivalents at beginning of year
2		 639,784 498,409
Cash and cash equivalents at end ofyear
2		 739,611 639,784

Page 17 of 29

TOMORROW’S WOMEN NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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		 2023
£
110,532
20,274
130,806
(11,794)
(4,175)
114,837		 2022
£
187,673
15,698
203,371
(41)
7,363
210,693

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 2023

Cash and cash equivalents 2023
2022
£
£
739,611
639,784

Page 18 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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.

e) Fund accounting

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 19 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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.

VOLUNTARY INCOME

VOLUNTARY INCOME
Donations & appeals Restricted
2023
£
-
-		 Unrestricted
2023
£
32,082
32,082		 Total
2023
£

32,082
32,082		 Total
2022
£
21,059
21,059

Page 20 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

3. GRANTS RECEIVABLE

GRANTS RECEIVABLE
Big Lottery – Chester & Cheshire
PSS (UK) – NPS Interventions
Steve Morgan Foundation
Merseyside PCC - Stonehaven
Merseyside PCC – Two Tier Disp.
Merseyside PCC – Victim Support
Merseyside PCC – Violence Reduct
Calders/NOMS Probation Service
Wirral BC – CEO Funding
Wirral BC – Critical Support Fund
Wirral BC – Domestic Abuse Fund
Wirral BC – DA Perpetrator Fund
Wirral BC – Emergency Hampers
Wirral BC – TW Food Pantry
Wirral BC – Knife Angel Event
MOJ Women’s Community Sector
Cheshire PCC – Chester Projects
Cheshire PCC – EA Salary Support
Cheshire NHS – Mental Health
Cheshire NHS – Multiply Courses
Cheshire NHS – SMH Transform
Lloyds Bank Foundation
SWIRE Charitable Trust
Cheshire Community Foundation
Fusion 21 Foundation
John Moores Foundation
JJ Charitable Trust
New Beginnings
ESF / Women’s Organisation
Magenta Living
Big Lottery Awards for All
One Wirral CIC – IT Equipment
Unilever
Community Foundation Lancashire
Learning Foundry – Kickstart
Women In Prison
RHS – Horta Project
HMPPS – Probation Service UPW
Other Grants (below £5,000)		 Restricted
2023
£
160,274
211,874
40,987
-
20,000
60,000

12,500
-
40,000
-
16,175
-
13,661
9,305
-
-
20,000

30,000
18,640
5,450
4,466
-
22,340
11,833
10,000
10,000
5,000
4,623
-
-
-
-
-

4,720
-
-
-
-
10,994
742,842		 Unrestricted
2023
£
-
-
-
-
-
-
-
25,479
-
-
-
-
-
-
-
-
-
-
-
-
-
27,250
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,635
58,364		 Total
2023
£
160,274

211.874

40,987

-

20,000

60,000

12,500

25,479

40,000

-

16,175

-

13,661

9,305

-

-

20,000

30,000

18,640

5,450

4,466

27,250

22,340

11,833

10,000

10,000

5,000

4,623

-

-

-

-

-

4,720

-

-

-

-
16,629
801,206		 Total
2022
£
40,612
167,241
25,490
49,356
20,000
60,000
-
33,972
17,500
43,429
17,207
39,354
3,875
8,710
500
69,720
-
-
22,330
-
-
-
-
-
-
-
-
-
23,766
21,200
9,996
6,900
5,000
-
5,750
3,000
2,996
1,650
3,244
702,798

Page 21 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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
Computer & IT
Telephones and Communications
Postage and stationery
Travel and subsistence
Repairs and renewals
Sundry expenses
Bank charges and interest payable
Insurance
Agents & Legal fees – Chester Ctr
Subscriptions
Waste Disposal / Collection
Contract Cleaner
ASH Project (excluding salaries)
On-line DA Courses Project
Counselling Fees – TYW
WRAP Project
TW Salon Project
Course Fees – Loan Shark project
Covid-19 Fund Projects
Website Development & Upgrade
Horta Garden Project (ex salaries)
ESF Directions Project
Chester Household Fund
Chester Sanctuary Garden
Wirral Household Fund - WHF
TWW Pantry Project
New Beginnings - Craft Room
Independent examination
5.
SUPPORT COSTS
Charitable activities		 Restricted
£
512,084
61.995
780
5,283
12,489
4,678
2,417
184
17,889
2,500
3,000
2,000
3,500
7,912
-
5,000
-
-
2,000
3,707
4,362
9,170
4,263
2,975
1,500
-
-
-
8
-
1,857
940
114
17,413
900
-
690,920
Staff
Costs
£
520,389
520,389		 Unrestricted
£
8,305
-
-
6,589
-
3,768
3,192
6,035
-
752
862
1,417
460
6,085
220
48
-
1,130
399
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,320
40,582
Other
Costs
£
211,113
211,113		 Total
2023
£
520,389
61,995
780
11,872
12,489
8,446
5,609
6,219
17,889
3,252
3,862
3,417
3,960
13,997
220
5,048
-
1,130
2,399
3,707
4,362
9,170
4,263
2,975
1,500
-
-
-
8
-
1,857
940
114
17,413
900
1,320
731,502
Total
2023
£
731,502
731,502		 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

2022

£
539,755
539,755

Staff costs 2023 of £520,389 were made up of £474,465 of gross wages; £35,989 of Employer’s National Insurance; and £9,935 of Employers Pension contributions.

Page 22 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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.		 2023
£
20,274
1,320
2023
£
520,389
520,389		 2023
£
20,274
1,320
2022

£

15,698

1,200
2022
£
394,668
394,668

The average weekly number of employees during the period was:

The average weekly number of employees during the period was:
Management and directors
Administrative		 2023
No.
2
18
20		 2022
No.
3
12
15

Page 23 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

8. TANGIBLE FIXED ASSETS

VALUE AT COST
At 30thNovember 2022
Additions
Disposals
At 30thNovember 2023
AMORTISATION
At 30thNovember 2022
Disposals
Charge for the period
At 30thNovember 2023
NET BOOK VALUE
At 30thNovember 2023
At 30thNovember 2022		 Leasehold
Improvemnt
Fixtures &
Fittings
Computer
Equipment
Motor
Vehicles
£
£
£
£
84,457
39,593
40,897
7,895
-
10,730
4,280
-

-
-
-
-
84,457
50,323
45,177
7,895

16,677
27,396
31,452
7,895
-
-
-
8,446
6,219
5,609
-
25,123
33,615
37,061
7,895
59,334
16,708
8,116
-

67,780
12,197
9,445
-
Total

£

172,842

15,010

-

187,852

83,420

-

20,274

103,694

84,158
89,422

All fixed assets are used to further the charity’s objectives.

9. DEBTORS

Prepayments
10.
CREDITORS: Amounts falling due within one year
Accruals
Social Security costs
Workplace Pension Contributions
Rent Lease Renewal Adjustment
Provision
Energy / Utilities
Lloyds Bank Multi-Pay Corporate Card Account
Examination Fees		 2023
£
12,198
12,198
2023
£
9,920
2,009
-
673
2,038
1,260
15,900
2022

£

404

404

2022

£

8,793

1,699

8,270

-

113
1,200

20,075

Page 24 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

11. RESTRICTED FUNDS

ESTRICTED FUNDS
B/Fwd Depn. /
Fund		 C/Fwd
01/12/22 Income
Expenses
Transfers		 30/11/23
£ £
£
£		 £
Big Lottery – Chester & Cheshire West 26,140 160,274 (120,039)
-		 66,375
PSS (UK) – NPS Interventions 85,396 211,874 (221,874)
-		 75,396
Steve Morgan Foundation - 40,987 (40,987)
-		 -
Merseyside PCC – Stonehaven 3 16,453 - (16,453)
-		 -
Merseyside PCC – Two Tier Disposals - 20,000 (13,334)
-		 6.666
Merseyside PCC – Victim Support Wirral 20,000 60,000 (60,000)
-		 20,000
Merseyside PCC – Violence Reduction - 12,500
(8,333)
-		 4,167
Wirral BC – CEO Funding - 40,000 (40,000)
-		 -
Wirral BC – Critical Support Fund 18,875 - (18,875)
-		 -
Wirral BC – Public Health Female Only - 16,175 (16,175)
-		 -
Wirral BC – DA Victim Support 5,736 -
(5,736)
-		 -
Wirral BC – DA Perpetrator Support 6,939 -
(6,939)
-		 -
Wirral BC – Emergency Food Hampers - 13,661 (13,661)
-		 -
Wirral BC – TW Food Pantry 483 8,505
(8,166)
-		 822
Wirral BC – Cost of Living Support - 800
(800)
-		 -
Cheshire PCC – EA Salary Support - 30,000 (16,783)
-		 13,217
Cheshire PCC – Chester Pilot Projects - 20,000 (13,340)
-		 6,660
Cheshire NHS –Mental Health Alliance - 18,640 (13,980)
-		 4,660
Cheshire NHS – Multiply Grant - 5,450
(5,450)
-		 -
Cheshire NHS – SMH Transformation - 4,466
(4,466)
-		 -
SWIRE Charitable Trust - 22,340
(3,723)
-		 18,617
Cheshire Community Foundation - 11,833
-
-		 11,833
Fusion 21 Foundation - 10,000
(4,167)
-		 5,833
John Moores Foundation - 10,000
(3,334)
-		 6,666
JJ Charitable Trust - 5,000
(5,000)
-		 -
New Beginnings - 4,623
(900)
-		 3,723
Community Foundation for Lancashire - 4,720
-
-		 4,720
29thMay 1961 Charitable Trust - 4,000
-
-		 4,000
One Wirral CIC – IT Equipment 6,849 -
(2,417)
-		 4,432
Abbeyfield Trust 21,555 (6,022)
-		 15,533
Rathbone Trust 1,238 -
(184)
-		 1,054
Magenta Living 13,333 - (13,333)
-		 -
Big Lottery Awards for All - Horta 463 (463)
-		 -
RHS – Horta Garden Project 814 -
(814)
-		 -
City of Liverpool – Eurovision 2023 - 2,000
(2,000)
-		 -
Cheshire West Voluntary Action - 2,000
(1,857)
-		 143
Cheshire West Voluntary Action - 1,000
(125)
-		 875
Sanctuary Housing Association - 1,744
(940)
-		 804
Morecrofts - 250
(250)
-		 -
224,274 742,842 (690,920)
-		 276,196

Purposes of restricted funds

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.

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.

Page 25 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

11. RESTRICTED FUNDS (continued)

Purposes of restricted funds (continued)

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, and a grant for £28,792 per annum for five years (February 2023 to January 2028) for Chester Centre Management salary contribution.

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 Two Tier Disposals

The Police & Crime Commissioner for Merseyside grant of £20,000 salary contribution to March 2024 for providing two-tier out of court disposal framework services.

– Merseyside Police and Crime Commissioner Victim Support Wirral

Merseyside PCC grant of £60,000 per annum for Empowerment Advisor and Counselling support for domestic abuse and sexual abuse victim support programmes April 2023 to March 2025.

– Merseyside Police and Crime Commissioner Violence Reduction Support

Merseyside PCC grant of £12,500 for one year (April 2023 to March 2024) support for violence reduction courses programme.

Wirral BC – CEO Funding

Wirral Borough Council grant of £30,000 per annum (April 2022 to March 2025) 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.

Wirral BC – Public Health Female Only

Wirral borough Council grant of £27,729 per annum for one year (April 2023 to Match 2024) for Empowerment Advisor salary contribution for female health support.

– 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 £13,661 contribution for providing and distributing winter 2022/2023 food and household support.

Wirral BC – TW Food Pantry

Wirral Borough Council grant of £8,810 contribution towards TW’s food pantry project 2022, and an additional £8,505 for 2023.

Wirral BC – Cost of Living Support

Wirral Borough Council grant of £800 towards costs of cost of living support event.

Cheshire PCC – EA Salary Support

Cheshire Police and Crime Commissioner grant of £30,000 for Empowerment Officer salary support and training for one year (April 2023 to March 2024).

Page 26 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

11. RESTRICTED FUNDS (continued)

Purposes of restricted funds (continued)

Cheshire PCC – Chester Pilot Projects

Cheshire Police and Crime Commissioner grant of £20,000 (April 2023 to March 2024) for Domestic Abuse counselling support programmes in Cheshire West and Chester.

Cheshire NHS – Mental Health Alliance

Cheshire NHS grant of £18,640 for one year (March 2023 to February 2024) salary contribution for mental health support mentoring courses and activities.

Cheshire NHS – Multiply

Cheshire NHS grant of £5,450 supporting money management courses at Chester.

Cheshire NHS – SMH Transformation

Cheshire NHS grant of £4,466 for two months support (January and February 2023) supporting Specialist Mental Health courses at Chester.

SWIRE Charitable Trust

SWIRE Charitable Trust grant of £22,340 for one year (October 2023 to September 2024) supporting core costs of rent, utilities, and operating overheads.

Cheshire Community Foundation

Cheshire Community Foundation Unlocking Brighter Futures grant of £11,833 supporting Better Solutions courses focused on reducing re-offending.

Fusion 21 Foundation

Fusion 21 Foundation grant of £10,000 per annum for two years to June 2025 supporting development of on-line domestic abuse support courses.

John Moores Foundation

John Moores Foundation grant of £10,000 for one year (August 2023 to July 224) supporting Action on Street Health project.

JJ Charitable Trust

JJ Charitable Trust grant of £5,000 supporting core costs.

– New Beginnings Counselling for Women

New Beginnings grant (charity’s closing reserves transfer) of £4,623 for wellbeing sessions, reequipment of craft room and storage facilities.

Community Foundation for Lancashire

Community Foundation for Lancashire grant (Merseyside PCC Community Cashback Fund) of £4,720 supporting Action of Street Health project.

29[th] May 1961 Charitable Trust#

29[th] May 1961 Charitable Trust grant of £4,000 supporting staff salary and training.

One Wirral CIC – IT Equipment

One Wirral CIC grant of £6,900 for IT Equipment and systems development.

Abbeyfield Trust

Abbeyfield Trust grant of £50,000 in December 2018 towards the cost of refurbishing the TWW Inspiration Hall and catering facilities, public address system, lighting, and storage facilities.

Page 27 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

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.

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.

– 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.

City of Liverpool – Eurovision 2023

City of Liverpool grant of £2,000 towards event and activities celebrating Eurovision 2023.

Cheshire West Voluntary Action

Cheshire West Voluntary Action grant of £2,000 supporting Chester Household Support project for summer 2023, and grant of £1,000 for TW supporting Complex Lives mental health services research project.

Sanctuary Housing Association

Sanctuary Housing Association grant of £1,744 supporting Chester centre’s garden development and VAWG awareness products.

Morecrofts

Morecrofts grant of £250 supporting Tomorrow’s Women summer event 2023.

12. UNRESTRICTED FUNDS

Fund
30/11/22
Income
Expenses
Transfers
30/11/22
£
£
£
£
£
Unrestricted
Funds 485,261
99,192
(40,582)
-
543,871

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 28 of 29

TOMORROW’S WOMEN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30[TH] NOVEMBER 2023

14. ANALYSIS OF NET ASSETS BETWEEN RESTRICTED AND UNRESTRICTED FUNDS

Restricted Unrestricted Total
£ £ £
2023
Fixed assets 16,884 67,274 84,158
Net Current assets 259,312 476,597 735,909
_ ______ ______
Total 2023 276,196 543,871 820,067
====== ====== ======
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

======== ====== ======

15. RELATED PARTY TRANSACTIONS

During the year there were no related party transactions. During the year, the Key Management Personnel were compensated £98,673.

16. POST BALANCE SHEET EVENTS

The Financial Statements were approved by the Board of Trustees on 14[th] July 2024.

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 2021
Balances carried forward at 30thNovember 2022		 Restricted
Unrestricted
£
£
-
21,059
-
3,571
660,582
42,216
660,582
66,846
524,332
15,423
524,332
15,423
136,250
51,423
88,024
433,838

224,274
485,261		 Total 2022
£
21,059
3,571
702,798
727,428
539,755
539,755
187,673
521,862
709,535

Page 29 of 29