REGISTERED COMPANY NUMBER: 08508288 (England and W21es) REGISTERED CHARITY NUMBER: 1153273 REPORT OF THE TRUSTEES AND FI]YA]YCJAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 FOR CHESHIRE WITHOUT ABUSE DJH Audit Limited Accountants Statutory Auditors The Ex¢hange 5 Bank Street Bury BL9 ODN *AD18270U' 1PJ1212024 COMPANIES HOUSE A35
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CHESHIRE WITHOUT ABUSE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3] MARCH 2024 Page Report of the Tru$¢¢es l io 10 Report of the Independent Audltors Stattment of FlnoDtlal Aetlvltles 14 Slatsment of Flngnclal Positlon 15 S¢al¢m¢nt of Cash Flow$ 16 ]Yotes ¢0 ¢h¢ Stitement of Cash Flows 17 Notes.to the Flnanci*l Stgt¢ments 18 to 31
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The TrUe¢S are plwed to present their report alongside the audited financial statements for the fiscal year ended March 31, 2024. This reporting period marked one of the most difficult and uncertain times in the organisation's existence. This was due to a significant and sudden cut to our core ndIng which immedDately impacied our seThices and had the further consequence of a commensurate reduction in our staff team to reduce costs. Despite the impact of the funding ¢hallenges, and against the backdrop of incre&sing demand, the team's detemination led to the overachievement on serviu delivery largeis- 811 while mainoining an exceptional standard of service. Key highlights from the reporting period include: Answering IOO•/o of calls to the 2417 helpline Supporting 217 families where shared aduluchild recovery work is Ihking place {KPI.' So) Delivering 117 peer support group sessions for domestic abuse survivor& with 677 total attendees Losing 87% of adult victim cases with completed plans (Target: 50•/0) 880/0 of clients allocated to ihe Gateway Programme success11Y completing their iniervention (KPI.. 700/0) Providing 134 consuliations or lools lo, or while co-working Wlth. oiher practitioners 10 SUPPOrt children's health & wellbeing (KPI.. 50) 95Qh of adults reporting positive change in individual health and wellbeing outcomes scores (contracted KPI.. 100% occupancy of Ac¢ommodation units-(contra¢ied KPI: 75Q/o). with an overall suttessful move on rale of 81Qh Faced with the challenge of funding constraints, capacity limiiations. and Subsequent risk of wailing lists for survivors to access face-tOvfa¢e support and recovery work, the MYCWA tcam achieved a SIrIcant milestone ihis year. by creating and rolling oul an online self-p&ced survivor recovery programme, called 'Step Forward io Recovery,. Developed in collaboration wilh suryivors. the programme addresses a nationwide gap in support helping survivors awaiting face-to-facc support, supplementing those currently in SUPPOTL and aiding Ihose who may be hesitant or unable lo aesS tradiiional support services. Initial feedback has been hugely positive, and we look forward lo seeing Ihe impact of this programme rolled out nationally. DuTing the reporting period, the team ¢ontinued io go above and beyond the usual service delivery for clients. OTganising se&sonal celebrations such as Easter egg deliveries, summer beach trips and Christh?as grottos. The summer beach trips took pla in Au8USt, with 40 clients in tothl attending.. 24 children and young people and 16 adults. Each attendee received a pked lunch. a bucket and spade. and an ice cTeam of their choice..Mu¢h fun was had by all, and ihis w&$ invaluable for families who would otherwise not have had the opportunity to take a trip to Ihe seaside. The MYCWA leam of staff and volunteers also organised a Christmas Grotto in the Crewe support centre, which allowed parents to come and select presents for IheiT children. This year, the team created a wrapping siation where parents could have a hol drink, mince pie and wrap Ihe presents from Ihe Grotto. The Christhias Grotto provided 780 gifts to 195 childTen. Additionally. ihree ChTISlmos parties were held, durin8 which survivors and their children ertjoyed lots of fun Chrismias 8ames, crafts and snacks: and a guest appearance from Santa who provided an early Chrislmos present to all the children who attended. The impact of Ihese iniliaiives, and the organisaiion's wider support services, is illustrated by the complimenls we reLYived during this reporting period. See just a few example5 below.. "It was su¢h a lovely surprise foT me and my children to each receive an egg. I can't eXpsS enough how much I appreciale this. li's a kind gesture, and I ww)t the people who donated ihe E&8t¢r eggs io know just how much ihis means to us. Thank you.. "Who would have believed l am where l am today? A year ago, I had no fvture other that drugs and alcohol but now I have everything to live for and am looking fonYaTd to a healthy fvture for me and my daughterf, "I would not have been here today if I wasn't able to come to this group two weeks ago. I cannot thank you enough for not tuming your back on me and sending me away which has happened lo mc before with other organisations"
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 The trustees have adoptcd the provisions of A¢counting and Reporting by Charities: Statement of Recommended Pr3clic¢ applicable to charities prcparing their accounts in accordance wilh Ihe Finoncial R¢portin8 Stsnd8rd applicable in ihe UK and Republic of Ireland (FRS 102) {efft1ve l January 2019). OBJECTIVES AND AcfiviTIES Objeclives 4nd gctivities Cheshir¢ Without Abuse (My CWA)'s core obje¢liv¢ is to support families and individuals in Cheshire who are impacted by domestic abuse. The charity fulfils this objective ihrough Ihe provision of a range of services including a helpline, crisis accommodation, practical support clinics, recovery programmes and beh8viour change interventions. MYCWA applies a'whole family, holistic approach 10 its services, supporting all those impacted by domestic abuse - including the survivor, friends and family irnpacted. and those who. harni. who want support in changing unhealthy behaviours. We also provid¢ educ&lion. awareness, training and reswch on ihe subjecl of dom¢5tic abuse for the b¢nefii of th¢ widcr community. The Trust¢es review the aims, objccliv¢s and 8¢1ivit7e5 of the charity each year. This report looks al what the charity has achieved and the outcomes of its work in the reporting period. The Truste¢s report the progress of th¢ aclivities ihat underpin each strategic priority pJJd Ihe benefits the charity has brought to those groups of people that il is set up to help. The review also helps the Trustees ¢nsure the tharity's aims, objectives ond aciivities remain focused on ils stat purposes. The Trustees have referred the guidan¢¢ wntained in the Charity Commission's general guidance on publi¢ benefit when reviewing ihe charity's aims and objeclives and in planning its fijture aclivilies. In particular, the Truslees consider how planned activilies will ttlntribuie io the aims and obj¢ctivcs that hav¢ been 5¢¢,
CHESHIRE WITHOiIT ABUSE (REGISTERED NUMBER.. 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT Achievement and performAllte This year. we continued lo work on objectives linked to our core mission areas: clienL services and parthers. Despite the funding culs and ihe resulting reduction in service dclivery, our team exGttded KPIS and maintained our high-quality service amidst ihe uncertainty. This included holding 117 peer support lounge sessions a¢ross Crewe, Congleion, Macclesfield and Knulsford, with 677 attendees. We also now have 615 members in our closed FacebTrJk peer support group. Crisis" a¢comm¢xlation continued to be an integral part of our servi¢e Ihis year. During this reportin8 period, our accommodation oc¢upancy rate was 100%, well above th¢ 750A target. We also recorded an overall successful mov¢ on rnte of 81%, surpassing the ¢ontracted 600h target. "You take really good care of my children and pay attention lo them so well. You have made me so happy in a situation like this. l am so glad to have you and to have met you." Guided by the voices of the survivors we suppoii we adopt a whole-family approach to our services.. supporting adult and child victims as a priority and keeping Ihern safe by providing behaviour change int¢rv¢ntions for those who ham. Through this approach, we aim to tackle the root cause of abuse and break the cycle of abuse to creaie laslin8 ¢hange. During ihis reporting period, we named ihi5 approach 'Engage' and began promoting our training offering under 'Engage' to both public and privale sector partners ihrou8h a new training and consultancy arTtI of MYCWA called 'Domcslic Abuse Expertg, (more infonnation on ihis on page 5 - Financial and risk management objeciives and policics). With survivor voice at the forefront of our service, we lisl¢ned lo increasing frustrations at the la¢k of awareness of and support for domestic abus¢ victims in the workplace and we've worked hard io addres5 this issue durin8 ihis reporting period. educaiing employers so they can support employees affected by domesiic abuse in the workplace. As mentioned in the report's Introduclion, we also developed Step Forward to Recovery this year, and are encouraging partners (whether local auihorities, ¢harilies. private se¢tOT employers or schools & universilies) lo make this readily available to those in their employment or Charge. With plans to signifi&qntly expand this aspect of our service in the coming year, we'll be helping even more organisalions throughout Cheshire Elnd nationally to in¢orporale domestic abuse support into their healih & wellbeing policies. The team's commitmenl to educatin8 communities on domestic abuse and the suppoff available resulied in many impactfvl community initiatives ihis year. d¢spiie the significani financial and r¢sourcin8 ¢halleng¢s previously outlined. Highlights included: Participating in numerous Pride events tsking place acros5 Cheshire, highlightin8 our commitment lo and support for the LGBT(2+ community. Moving forward. we look to establish slronger connections with thi5 community. Thanks lo a five-year fvndin8 secured wilh the Naiional Lortery, we Can exiend our supp)rt servi¢¢s to communities facing additional balerS in accessing domestic abuse support - spe¢ifi¢ally Trans & Non-Binary. Proudly joining for wilh Cheshire Police, Cheshire East Council. the Police & Crirne Commissioner's OtTice, RASASC and Mothetivell for a Day of A¢lion focused on Violenc¢ Against Women and Girls (VAWG) in our community. During Ihe Day of Action, our teams carried out house-to-house visits in Shavington, Crewe. engaging with residents and encouraging them to participate in a survey on safety. Hundreds of local residents ompleted the survey and we'll be working with our valued paTtners to use the results lo help shape our support services across Cheshire. Through OUT Lighthouse initiative. we aim to establish vitsl support pathways for marginalised communities and one of our most significant achievements was the official launch of Trans Without Abuse - an initiative created to support transgender people impacted by domestic abuse. During the online launch this year. we shared findings from research we Commissioned inlo the prevalence of gender-based violence within the transgender community, and the subsequent resources developed for both the transgender community and professionals who Can support them.
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR EIYDED 31 MARCH 2024 Collaboraling with Barclays UK for a fireside chal. Organised by th¢ Barclays Win ReSnd1 t&sk for¢e (which was set up following the murder of Sarah Everard in 2022) we joined Barclays and oiher stakeholders in a panel discussion that focused on how to address violence against women sensitively within coryJora¢e environments. This event coincided with National Inclusion Week, which gave us the perfect opportunity to collaborate wilh Barclays UK once ogain. This time, we launched Firefly - a short film addressing Ihe unique challenges faced by the deaf community in accessing domcslic abuse support. Through the film, we aim to raise awareness, initiate crucial conversations and encourage collective action in Supporting the deaf community. The team attended the Social Work Show 2023 in Manchester to showcase to attendees our bland new Step Forward lo Recovery online suNivor recovery programme and our Monkw Bob training. The posilive re¢eplion received indicates a growing interest in our iniliatives and we're auively following up with intrrested parties to provide trainin8 and demonstraiions. Coinciding with our While Ribbon Day activities. we also launched a collaboralive Dear Son survivor video, created wilh Ihc Adult Safeguarding Cheshire East team. Dear Son describes one woman's hopes and dreams for her young boy's future. Narratgd by the suryivor herself, we premiered the video ai the While Ribbon Day lo hugely positive feedback. Strengthening Corporate volunieer partnerships - Assur4 Assurant, and Barclays have gone above and beyond by not only maintaining iheir support but actively participating in improving refuge spaces. They've helped prepare nd painl these area5, creating environments of comfort and pcace for individuals seeking refug¢. Their donaiions have also l)olstered our ability 10 provide essential services io those in need, further Strengthening our omrnunity. At Ihe core of our commitment lo providing exceptional services is the strong collaboration we maintain with our mulii-agency parniers,. ensuring a coordinaied and cooperative approach. This includes newly sharing a support ¢entre with Souih Cheshire counselling service CLASP, continuing our various multi-agency groups (for example, taking part in a ¢ross-Cheshire Gypsy Romani Traveller operational group as part of our MMinent to supporting this community) and working with Our YMCAtMy CWA h&$ been invaluable in lem)s of building Posiiive partnership workin8 between the two organisations. We have delivered training and provided resources to the YMCA staff team that have widened our knowledge bhse around domestic abuse and improved our pracliGe with service users. "Having (MYCWA team members) on-site ai the YMCA been usefvl in making my MYCWA'S serviees more visible to our resident4 .which has broken down barriers in temis of discussing domestic abuse, reducin8 the stigma around the subject And en¢oura8ins residents to engage with their services." - Rhian McKniBht | Housing and Support Manager, YMCA Finan¢i*l review Financigl position During 2023-24 total inwme increased by around 2% on the prior year with expendire incre&sin8 by 9Y• on the prior year largely due to an increase in staffing and accommodation costs.
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRATEGIC REPORT Fln4ncl41 review Reserves poli¢y Cheshire Without Abuse (My CWA) holds a mix of reslricted and unrestriued reserve5. Restricted reserves represent the unspent balance of restricted income received by the charity, where the funding is allocated to specific charitable activities and projects. Restricied reserves will be applied to the future funding of ihose specific activities and projects lo which the funds were intended. Unrestricted reserves are held to fund and support the overall operation of the charity and can be applied by the charity to fund any aspect of the charity's operations. Unrcstricted serVeS are also held as a buffer lo enable the charity to (a) withstand any short terni cash flow and working capital shortfalls. (b) mitigate against the financial impact of risks idenlified and rnonilored in the Risk Re8lSter, and (c) lo cover any unforeseen expendiluTe. FlnaDciAI review Unrestrithed ff5erves have reduced from £1,037,474 in 2022-23 10 £754,516 in 2023-24. However, these remain Above the target ran8e of £750,000. This target range has been set by reference io the risks faced by the Charity (as documented by ihe Risk Register), and by reviewing the funding mix and funding risks of the Charity's operations and Cost base. Restricted expenditure h&$ increased in the year from £1,458,51 l in 2022-23 to £1,495,153 in 2023-24. Restricted funds in this year included those from.. Cheshire Community Foundation JTI £5,000 £13,500 Grant to support cost of living and children's activities Funding lo support our Volunleer Coordinaior Salary plus contTibLttions lo days out for clients Funding for refvge accommodation Funding for resources for Children Pan Cheshire Perpetrator work Orant to support core Costs Funding for one to one and group support for children and young people who have experience of domestic abus¢ Funding for Children affecied by domestic abuse Funding to support thcrapy for clients Funding to SUprt cost of living increase5 Funding lo support Children's activities Funding to support refitge refurbishment Funding to provide specialist support pathways for adults frorn marginalised communities affecied by domestic abuse Funding lo support domesti¢ violence survivors by addressing their critical Ment health needs Ministy of Housing (MHCLG) £280,000 Morgan Foundation £11,500 Police and Crime Commissioners (PCC) £943.779 Julia and Hans Rausing £10,000 BBC Children in Need £34,581 SafeLives Womens Aid Federation of England NL Cost of Living Fund Kids Out Lyons Trust National Lottery Community Fund £26,913 £10,750 £75,0 £200 £11,280 £60,808 Cheshire & Wirral Partnership NHS £20,0(K)
CHESHIRE WITHOUT ABUSE (REGASTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STJL4TEGIC REPORT Financial review Golng concern The Trustees have thOrou[Y reviewed the chgrity's plans, fore¢&sts, and risk gIster and have identified material risks and uncertainties regarding the charity's ability to continu¢ as a going concern in the foreseeable fuwre. These ¢on¢ems primarily stem from a significant reduction in MYCWA'S Core funding at the start of the reporting period. This sudden cul in ndIng immediately affected the delivery of our services and necessitated a reduction in our sthff tsam 8$ part of Cosl-saving measures. In response to these risks, the Trustees have initiated a strategi¢ plan lo scale up efforts aimed al reducing lIance on staiutory fimding. This plan focuses on diversifying funding streams and achieving greater self-SUSlainability by monetising the wealth of expertise within our ieam. These efforts are designed to safeguard the eharity's future and ensure the continued provision of vital services lo ihose affected by domestic abuse. All activities remain aligned with MYCWA'S chari¢able objeclives of supporting individuals impacted by domesti¢ abuse, as well as raising awareness and providing education on the issue. B&seO on ihese adions and the f0CaSts considered, Ihe Trusices conclude that the going Concern basis of accounting remains appropriaie for ihe preparation of the financial statements. Fundrlslng The majority of our funding has typically relied on trusts &nd statuiory sources, along with fundraising initiatives SUGh as operating our charity shop, participating in community events. and forniing corporate collaborations. L&%t year, io b)th Cxpand and diversify our financial avenues, we recruited MYCWA'S fitsl designated Fundraising tram member, Kate Orn]erod. Kate's impa¢1 was feli immediately, and she w&s instrumental in securing several significant grani proposals and lender bids, as well &8 driving our corrate partnership support. the latter resulting in mu¢h-nepAled corporate donaiions. To support Kate with her wide ndraising remit, this year SAW the recruilment of a new Community Fundraiser, Michaela East. Michaela's appointment and focus ort community fiJndraisin& has allowed Kate to focus on larger bids and granls. Thar)ks io the increased fvndraising resource, we hmve seen a palpable increase in community support and subsequent donations and fundraising campaigns from various clubs and individuals; irt¢luding an aeslhetics ¢linie. a beauty influencer, a dedicated fijndrniser who walked from Manchesier lo Paris. a golf club and even a lo¢al ukulele club. These collaborions extend beyond financial donalions. Ihey amplify our awareness to help us stand out in a ¢rowded landscape of worthy rauses. FinAnciAI And rlsk minAgement objeetlves Ind pollcles Our key risks lie in the 5hort-iern] naturc of most of our income and the need for Constani fijndrdising. Al the start of the reporting period, MYCWA experienced a significant and sudden cul to our re fvndin8. which immedialely impacted our servitts and had the further Consequen of a comrnensurdte Teduciion in our stsff team to reduce costs. Following the fundin8 cut, we immediately &ssess¢d and s¢aled up our exisiing plan io steer our fvnding streams away from reliance on statutory sources and towards self-sustsinability. by monelising the wealth of expertise within our team. This new approach is coming to fruition through Ihe creation of a training arni of ihe organisation ralled 'Domestic Abuse Experts,. Through Domestic Abuse Experts, we will monet15e our training and ¢onsultancy products and expertise to replace the funding cut earlier in the year. with An aim io future-proof our organisation 10 ensure continued services for those who need them. The activities carried out under Domestic Abu Experts are in line wilh delivering our charithle objects of supporting Ihose impacled by domesti¢ abuse and raising awareness of and educating on the issue. This is not trading activity and does not require the set-up of a separate organisation. Wilh all ihis ihis in mind, we will maintain a monihly review of risks in line with our business tAJnlinuity plan and make changes as required.
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 085(k8288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERIYANCE AND MANAGEMENT Governing docum¢n¢ The charity is Controlled by its governing documen( a deed of trust, and consiitules a limited company, limited by guaTanlee, as defined by the Companies Au 2006. Cheshire Withoui Abuse (My CWA) is a charitable company limited by guarantee, which incorporated 2013. 8nd registered as a charity the same year. The organisation is governed by its Articles of Association (as updaied in 2018) bul has existed continuously since it5 beginnings in 1977. The organi5alion was scl up in 1977, later becoming a registered charity. The Charity incorp)raied a5 a limiieAI company on 29th April 2013 simultaneously Closing the existing charity and re-TeBislcring for charitable slatus on 7th August 2013. It is governed by the Company's Articles of AsscKiation, as amended by Special Resolution on 23rd July 2013. A list of trustees serving during the year is set out in the following pages. Trustees are appointed for a 3.year terni that may b¢ renewed twice more for 3 years, Trustees are selecled on ihe basis of iheir skills and experience, and lo ensure an appropriate mix of skills and diversity in the Board. There is a full induction programme for new Trustees and the chance to observe different aclivities of Cheshire witho Abuse (My CWA). The Trustees are responsible for the governance of the charity according lo the lemis of the Articles of Asso¢iaiion. They have delegated auihority for the day.tOdaY running o.f the charity 10 the CEO. Trustees develop the strategic vision for the charity working wilh stsff, volunteers and clients and delegate the responsibility for operational delivery to ihe senior leadership ieam. The Board of Trust¢es (also directors of th¢ company) are accountable for ensuring the Charity's good govemanee, financi&l prudence and solvency. The Trustees must also be sure ihal legal and humaii resources responsibililies hre met and that strategies and policies are Consistent with the Charity's overall strategic objectives. To that purpose, throughoui the year, the trustees pursued the Charity's strategic plan in line wilh the chIty'S mission statemenl, strategies and governance and as a focus for developing core capabilitie4 pursuing resources and building a positive culNre in the organisation. The Charity's systems for internal controls and beneficiary records were reinforced in the year. 1¢ continues io include an annual report approved by the board of tNstees, monthly scrutiny by the board of trustees of financial results. reviews of variances from budgets and progress against plan. As part of the effective delegation of authority, the trusiees identify risks and d¢l¢gal¢ actions lo managernenl to ensur¢ their effective miligaiion. Throughoul the year. the truslees considered. pre-empted and managed the major risks lo which the charity was exposed, and applied approaches to mitigate those risks. Internal risks were reduced by workforce and management changes and ¢hallenges to commercial perfomiance dat4 explaining the management accounts, auihorising transalOnS, Ihe intelligent use of Sage dat4 outsourced 0kkeepIng services and applying enhan¢ed res¢)urce controls acTOSS the Charity.
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 3] MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and Appointment of Dew trustees As sel out in the articles of lssociation, all m¢mrS are circulated with invitations to attend and have a right to speak at the Annual General Meeting. Members are invited to nominate offi¢eTS prior to ihe AGM where The Chair, Treasurer and Secreiary are to be elected. Official$ and Directors or the board have the power to fill vacancies arising amongst the board where this occurs after the l&st Meeting of the AGM. Such persons shall serve until the next AGM and shall be eligible for eleclion. Specific invitstions to join the board may be made ¢0 ensure our organisalional needs are mth. Board mcmbers CoPted by invitation will serv¢ until the next AGM and shall be eligibl¢ for ¢leclion. New trustees are recruited in two ways.. By open advertisemeni in boih news media and via the Iixal CVS, identifying the skills sought and. By invitation based on the skills gap identified Board level Applic4tion is via an application forni which is port of our trustee recruitment pack, this 1$ then reviewed by a subgroup of the board and then the candidate is subject lo an interview by al le&sl two board members. A clear set of policies and predureS including our trustee skills audit, role descriptions. Code of conduct and compeicncies foT trustees ensure thai the re¢rui¢meni of new trusiees is focussed on the skills sought at Board level, is fair, transparent and meets both the needs of the charity and the requirements of the charity commission. Org#nls8tlonal structure The Charity is led by the CEO and the Senior Leadership Team. We have a strong operational management team consisting of the specialists. service managers And team leads who are responsible for ihe implementAtion of our delivery plan, th¢ tight oversight of our finances and development and support of our stsff. The average number of employees, on a full-lime equivalent basi5, for the year decreased from 44 in 2022-23 10 39 in 2023-24 (at lime of reporting) due to sthff redund4ncies following a sudden and significant fvnding c. Induction and tralning of new trustees Following appointhient, new trusiee5 undergo an orientalion day 10 bTief them on their legal obligation5 under charity law. the charity's aims, Ihe content of Ihe governing document, policies. pro¢edures and de¢ision- making pro¢esses, the business plan and recent financial performance of ihe charity. During the induction day, they meet key employees and other trustees. TNstees are encouraged to attend appropTiate external events where these will facilitate the undertaking of their role as well as the annual away day 10 revisit strategic planning and ensure the organisational vision is on-tra¢k. Stiff remunerniion The Board sets remuneration .policy which is generally in line with the Joini National Councils pay scales. This is reviewed periodically as changes io the scale occur. Trustees of the charity are ¢omrnit¢ed to ensuring ihal every employee of the ¢haTity is paid a living wage as set by Ihe Living Wage Commission and the Charity is a Living Wage Employer having achieved the Living Wage FoUndlOn accreditation within this year. The trustee's poltcy on rernuneration includes.. Considering salary leve15 as part of our stsff retention policy Paying every staff member a living wage in line with the Living Wage Foundation Paying fair salaries linked to ihe Naiional Joint Council scale, including cost of living rises Keeping the highest salary no more than 3.1 ratio lo the median salary Being transparent about salary scales l)oth within and outside the organisation The highest salary in ihe organisation is that of the Chief Executive which at the end of 2023-24 is £67.185 (2022-23 £60,284) the lowest salary in ihis period was £25,119 (2022-23 £23.194). Median salary in this period w&s £30.296 (2022-23 £28,371) wtth the average salary at £33,702 {2022-23 £31.637). Ratio of highest salary to median salary is 2.2-.1 (2022-23 2.1-.1). There were management expenses relating to travel for the CEO, and C(K) in 2023-24 of £0 (2022-23 £308). In 2023-24 no staff Annual leave was cred or paid out and therefore Ihere is nothing to report.
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT Risk mAngEement It is the sponsibl11ty of the tru51ces to identify and assess the risks that the"¢harity may face, and to establish suitable controls to rnitigaie ihe possibility of fraud and errors. Risk management remains a fundamental duty of the Board of Trustees. The charity employs a tailored risk management framework that monitors various risks affecling the organisation, encOmpS1ng shifts within the sector, shifts in demand for services, alteraiions in the political and economic environment. as well as variations in fvnding and staffing levels. The risk ffgister undergoes quarterly evaluation during TTUStee meetings, wher¢ alterations in risk levels are duly acknowledged, and corresponding mitigation strategies are established. The highest risks on the Risk Register during the reported period were fijnding related. Given the sustained mounting demand for our seNices month-on-rnonih, and the cth io our core ¢ontracl meant a significant reduction in seTvice delivery* redundancies within Ihe staff team and an ur8ent review of our fvnding streams. Sgfeguording? Serious Crltlc•l Incldents We take our responsibility for.the safety of those who are experiencin8 (or have experienced) domestic abu very seriously. Vi¢ky Sail (Operations Manager) is our designated safeguarding lead. Vicky is experienced in working wilh safeguarding issues and has regular training in this field. All staff are trained in safeguarding and proficient in protoIS around raisin8 con¢¢ms aboul someone's welfare.. We continue to report 10 the Board any unique issues raised as and when they occur. There have been no serious incidents io be referred to ihe Charity Commission reported by Cheshire Wiihoul Abuse (My CWA) either in its own righi, or in connection with any of our projects being carried out with project partners, during the last 12 months. REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Compgny number 08508288 (England and Wale5) Registered Chlrlty Dumber 1153273 Rogl$tered onice Mill House Brook Streei Crewe Cheshire CW2 7DE Tru$¢ee5 A J Brisc¢x (resigned 26.3.24) F M Crane (resigned 26.3.24) C A Li8htfoot-Smith (resigned 26.3.24) T J Murray (resigned 4.8.23) F Baxandall C Barlow S Blair G Aston K Butterworth A Stathers-Trncey (appointed 30.1.24) Company Secretary R V Brock
CHESHIRE WITHOUT ABUSE {REGISTERED NiiMBER.. 08508288) REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024 REFERENCE AND ADMINISTRATNE DETAIIS AdItorS DJH Audil Limiied Accountants Staiutory Auditors The Exchange 5 Bank Sireel Bury BL9 ODN Senior Management- CEO Saskia Lightbum-Ritchie STATEMENT OF TRUSTEES RESPONSIBILITIES The trusiecs (who are also the directors of Cheshire Without Abusc for Ihe purposes of company law) are responsibl¢ for preparin8 Ihe Report of ihe Trustees and the financial 51alements in aOrdance with applioble law and United Kingdom Accountin8 Standards (United Kingdom Generally Accepied Accounting Pra¢lice). Company law requires Ihe trustees 10 prepare financiol Slaiements for each financial year which give a true and fair view of the state of affairs of the ¢hariiablt company and of Ihe in¢oming resources and applicalion of resoLtr¢es, including the income and expenditure, of the charitable company for that period. In preparing those financial stslements, the trustees are required io sele¢t suitable attounting polieies and then apply them consislenily; observe the methods and principles in the Charity SORP; make judgements and eslimales that are reasonable and prudent; stste whether applicable accounting sthndards have been followed, subject any maierial deparlures disclosed and explained in the financial statements. ppare ihe financial staiemenls on the going ¢on¢ern basis unless it is inappropria to presume th the Charitable company will continue in business. The truste¢s are responsible for keeping proper accounting records which disclose wilh reasonable Accuracy at any time the financial position of the charitable C4)mpany and lo enable them to ensure tlllt the financial statements comply with the Companies Act 2006. They are a150 responsible for safeguarding the assets of the charitable company and hence for tsking re&sonable steps for ihe prevention and dctection of fraud and other irregularities. In so far as the trustres are aware.. there is no relevant audit infonnation of which the charitable company's auditors are unaware. and the truste¢s have tsken all sieps thai they oughi lo have tAken lo make themselves aware of any relevant alt inforniaiion and to establish that the auditors we aware of that infom&tion. AUDITORS The auditors, DJH Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. Report of the trusiees, incorporalirtg a strategic report, approved by order of the board of trustee$. as Ihe ¢ompany dIrtorS, on ! x .v.e¢w..W.....&*. and Sied on the board's behalf by: slon- Trustee 10
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHESHIRE WITHOUT ABUSE Oplnion We have audited the financial statcmcnts of Cheshire Without Abuse (the 'charitsble company,) for ihe year ended 31 March 2024 which comprise the Stsiement of Financial Activities, the Ststement of Financial Position, the Ststement of Cash Flows and notes lo the financial statements, including a summary of significant accounting policies. The financial reporting frarnework thai has been applied in their preparation is applicable law and United Kingdom Ac£ounlin8 Siandards (United Kingdom Generally Accepted A¢¢ounting Practice). In our opinion the financial statements: give a true and fair view of the stsie of the ¢haritsble company's affairs as 31 March 2024 and of its incoming resourrxs and appli¢ation of resources, including its income and expendilure, for the y¢8r ihen ended. have been properly prepared in accordance with Uniied Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Aci 2006. Basis for opinion We conducted our audit in accordance with lrtiemational Standards on Auditing {UK) (ISAS (UK)) and applicable law. Our responsibilities under those 51andwds are further described in the Audiiors, respon5ibililies for Ihe audit of the financial statcrnents Se¢iion of our report. We arc independent of the charitable ci)mpany in accordance with the ethical requirements ihat are relevani to our audit of the financial staternents in the UK, tn¢luding ihe FRC'S Ethical Standard, ond we have fulfilled our other ethical responsibilities in accordance wilh these requirements. We believe ihai the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. Coneluslons relAtlng to Eolng tonetrn In audiling th¢ fin8n¢ial ststements, we have ¢on¢luded that thc trusiees, use of the 80irig ¢oncem basis of accountin8 in the prcp8r4tion of the finan¢ial slalcrnenis is appropriate. Based on the work we have perfomied. we have not identified any malerial uncerLqinties relating io events or conditions Ihat. individually or Collectively. may cast significant doubt on Ihe charitable Company's ability to ¢ontinu¢ as a 80ing concem for 8 period of Rl least twelv¢ months from when the financial ststements are authorised for issue. Our responsibilities and ihe. responsibilities of the truslees with respect to going conL%rn are described in the relevant sedions of this report. Other Inforniatlon The trustees are responsible for the other information. The other inforniation comprises the infornialion included in the Annual Rep)rt, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial stslements does not cover the other infomialion and, except to the extent otherwise explicitly stated in our report. we do not exp$S any fomi of &$Suran conclusion Ihcreon. In conne¢tion with our audit of th'e financial stslements, our responsibility is to read the other inforniation and, in doing so, consider whether Ihe other information 15 malerially inconsistent with the financial statements or our knowledge obtsined in the audit or otherwise appears to be materially misstated. If we idenlify such material inconsisiencies or apparent material misslatements. we are required to delermine whether this gives rise to a material misstatement in the financial statements themselves..If, b&8ed on the work we have perfornied. we conclude that there is a material misstatement of this oiher inforniation, we are required to Teport that fact. We have nothing to report in this regard. Oplnlons OTh other matter5 pres¢rlbed by the Companles Act 2006 In our opinion, b&sed on the work undertaken in the Course of the audit.. the information given in the Report of the TSteeS for the financial year for which the financial 51at¢rnents are prepared is consisienl with the financial stslements. and the Report of Ihe Trustees has been prepared in accordanrx with applicable legal Tequirements.
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHESHIRE WITHOUT ABUSE Matters on which we are required to report by exception In the lighi of the knowledge and understanding of the charitable company and its environment obtsined in the course of the audit, we have not idcnlified material misstslements in the Rert of ihe Trustees. We have nothing lo rewrt in respect of the following matters where the Companies Acl 2006 requires us to report to you if, in our opinion= adequate actounling records have noi been kept OT returns adequate for our audii have not be£n received from branches not visiied by us; or the financial statements are not in agreement with the accounting records and Tewms. or certain disclosures of trustees, rernuneration specified by law are not made. or we have not received all the infonnation and explanations we require for our audit. Responsibllities of trustees As explained more fully in Ihe Stat¢m¢nl of Trustees, Resp)nsibililies. the truslces (who are also the dircctors of th¢ ¢harithble Gompany for the purposes of company law) are re5FKsnsible for the preparation of the financial stalements and for being satisfied that they give a true and fair view, and for such internal control as the trustees delemiine is necessary to Cnable ihe preparation of financial slatements that ore free from material misstslemenl, whether due lo fraud or error. In prepring the financial staiements. the trustees a responsible for assessing the Charitsble company's ability to continue as a going concern, disclosing, as applicablq matters related to goin8 Concern and using ihe going concern basis of accounting unles5 the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic aliernative but 10 do so. Our respon$ibili¢les for the audit of the fJnAnci*l statements Our objectives are io obtsin reasonable assurance about whether the financial siatemenls as a whole are free from material misstalemenl whether due io fraud or error, and to 1S5ue a Report of the Independeni Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee ihal an audit conducted in accordance with ISAS (UK) will always delect & maierial missiaiement when il exists. Misslalements can arise frorn fraud or crTor and are Considered material if, individually or in the aggregate, Ihey could reasonably be expe¢ied to influence Ihe economic decisions of users taken on the basis of these financial statements. The exient to which our procedures are capable of deieciing irregularitie4 including fraud is detsiled below: As part of our plannlng proeess: We enquired of management the $yslems and controls the charity has in place, the areas of the financial slatements ihal are mostly susceplible lo the risk of irregularities and fraud, and whether there was any kno1, suspected or alleged fraud. The charity did not inforni us of any known. suspected or alleged fraud. Wt obtained an understanding of the le8al and re8uIAlory frameworks applicable to the charity. We detemiined that the following were most relevant.. Charilies SORP (FRS 102). Companies Acl 2006, Charities Act 2016, and health and safety l¢gislalion. We Considered the incentive5 and opportunities ih&l exist in Ihe charity. including the extent of mana8¢menl bias. which present a p)t¢ntial for irregularities and fraud (o be Perpetu¢d, and tailored our risk assessment accordingly. Usin8 our knowledge of ihe charity. iogeiher wilh the discussions held with the charity at the planning sta8e, we fornied a ¢onclu5ion on the risk of misstaiement due to irffgularities including fraud and tailored our pro¢edure5 according to thi5 risk &%se55menl. 12
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF CHESHIRE WITHOUT ABUSE The key procedures w¢ undertook to detect irregylaritie$ Inelydlng fraud durlng the course of the #ydit iDcluded: Identifying and testing journal entries, in particular those that wer¢ significant and unusual. Perforniing walkthrough tests of inc4)me and expenses to ensure th appropriate Gontro15 and segTegalion of duties are in place. Reviewing the financial statemeni disclosures and d¢terniining whether accountin8 policics have been appropriately applied. Reviewtng and Challenging the assumptions and judgements used by management in their significant cOunting estimates, in particular in relation to depreciation. Assessing the extent of compliance, or lack of, with the relevant laws and regulations. Testing key income lines for evidence of managemeni bias. Obtaining third.party confimiaiion of materi81 bank balances. Documenting and verifying all significant related party balances and tranwtions. Reviewing documentation such as ihc trustees minutes for discussions of irregularities including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that we may noi have detected 50rne rnatcrial misstatements in the financial statements even though we have properly planned and perfomed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the trustees of Ihe entity, A further descriplion of our responsibilities for the audit of the financial slatcmenls 1$ located on the Financial Reporting Council's websile al www.frc.org.uk/audilorsresponsibililies. This description fomis part of our Report of ihe Independent Auditors. Use of our report This report is made solely to the charitable company's mernbers, as a body, in accordance with Chapter 3 of Part 16 of the Companic's Act 2006. Our audit work h8s been undertaken $0 thal w¢ might stsle to ihe charitsble company's members those matters we are required to state lo them in an auditors, report and for no other purpose. To the fullest extent pemitted by law, we do not accept or sume responsibility to anyone other Ihan the charitable company and the charitable ¢ompany's members as a body, for our audil work, for this report, or for the opinions we have foned. DTH P*v4J..F .L44 Richard Bell (Senior Strltuiory Auditor) for and on behalf of DJH Audit Limited Accountants Statutory Auditors The Exchange 5 Bank Street Bury BL9 ODN Date.. 13
CHESHIRE WITHOUT ABiiSE STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 MARCH 2024 2024 Tol81 funds 2023 Total funds Unrestriaed funds R¢strict¢d funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 50,692 50,692 44.77J ChAritAble actlvities Services and support Temporary H0mm0datIOn 469,115 287,986 1,503JlO 1,972,42S 287,986 2,073,644 182,652 Other tradin8 activities 68J98 68J98 36.988 Total 876,191 1,$03JlO 27901 2,338,057 EXPENDITURE ON Charltsble a¢tivltie$ Edu¢ation and training Services and support Temporary a¢commodaiion 2,609 ,492A44 2.609 2,624.701 26,992 16,131 2,389,754 36,878 J,132,J 57 2A992 Tothl ,IS9,J49 1,495,153 2,654J02 2,442,763 NET INCOMEI(EXPEIYDITURE) (282,958) 8,157 (274,801) (104,706) RECONCILIATIOi¥ OF FUNDS Total funds brought forward 1,037,474 8S,8,43 J,123JJ7 1,228,023 TOTAL FUNDS CARIUED FORWARD 754,516 94,000 848,316 1,123,317 The notes fomi part of these financial sthtements 14
CHESHIRE WITHOUT ABUSE (REGISTERED NUMBER: 08508288) STATEMENT OF FINANCIAL POSITION 31 MARCH 2024 2024 Total funds 2023 Total funds Unrestricted funds Restricted funds Noles FIXED ASSETS Tangible &8sets 13 114,773 J14,773 136,766 CURRENT ASSETS Debtors Cash at bank 14 313.092 406.435 313,092 500,435 436,756 659.163 94,000 719J27 94,000 813,527 1,095,919 CREDITORS Arnounts falling due within one year 15 (79,784) (79,784) (109J68) NET CURRENT ASSETS 639,743 94,000 733,743 986,551 TOTAL ASSETS LESS CURRENT LIABILITIES 754,516 94,000 848,516 ,123,317 NET ASSETS 754,516 94,000 848,516 .123,317 FUNDS Unrestricted funds Restri¢ted fvnds 17 754,SJ6 94,000 .037,474 85,843 TOTAL FUNDS 848,516 1,123.317 The financial statements were approved by the Board of Trusiees and authorised for issue IA.j)kn1....2z. and were signed on its behalf by: on Aston - Trustee A Stathers-Tracey The notes forn) part of these financial ststements 15
CHESHIRE WITHOUT ABUSE STATEMENT OF CASH FLOWS FOR THE YEAR EIYDED 31 MARCH 2024 2024 2023 Noles Cash nows from oper8ting actlvitle5 Cash g¢neraled from operations (144,989) 190,133 Net cash (used inyprovided by operating aetivilies (144.989) 190.133 Cash IIow5 from Investing attlvitle$ PUrche of tsngible fixed asseis (13,739) (47,753) Net cash used in investing a¢iivities (13,739) (47.753) Change in Cash and cash equlvAlents In the reporting period Csh gnd cash equlvalent$ at the beglnnlng of the reportlng perlod (15&728) 142.380 659,163 516,783 Csh and cash equlvalents At the end of the reporting period 500,435 659,163 The notes fomi part of these financial statements 16
CHESHIRE WITHOUT ABUSE NOTES TO THE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPE114TING ACTIVITIES 2024 2023 Net expendlture for the reportlng perlod (AS per the S¢o¢ement or Flnancial Activllles) Adjustments for: Depreciation charges Decrease in debtors {Decreaseyincrease in creditors (274001) (104.706) 35,7J2 123,664 (2984) 31,535 227.529 35,775 N¢¢ cash {us¢d inyprovlded by oper4tlon$ (144,989) 190,133 AIYALYSIS OF CHANGES IN NET FUNDS Al 1.4.23 Cash flow At3JJ.24 Net casb Cash at bank 659,163 {1 $8,728) $00,43S 659,163 (158,728) 500,435 Total 659,163 <158,728) $00,435 The notes fomi part of ihese financial statements 17
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES BASIS of preparlng the financlal statements The financial statements of the charitable company, which is a public benefit entity under FRS 102. have been prepared in accordan¢e with Ihe Charities SORP {FRS 102) 'A¢¢ounting and Reporting by Charilies: Sthtement of Recommended Practice applicable lo charities preparing their accounts in accordance with the Finan¢ial Reporting Standard applicable in the UK 8nd Republic of Ireland (FRS 102), second ¢dition O¢tober 2019 (effectiv¢ l January 201.9),, Financial Reporting Standard 102 The Financial Reporting Sthndard applicable in the UK and Republi¢ of Ireland, and the Companies Act 2006. The financial statements have been Prepared under the historical cost convention, unless ststed otherwis¢ in the relevant ac¢ounting policy. Cheshire Without Abuse meets the definition of a Public Benefil Enlity ("PBE') as sci oul in FRS 100, and therefore apply the PBE prefixed par88raphs in FRS 102. Going concern The Trusiees have thoroughly reviewed Ihc charity's plans, forecasls, and risk register and have identified material risks and uncertainties regaTding the ¢harity's ability Io ¢OTltinue as a going con¢ern in the foreseeable future. These conL%ms primarily stem from a $i8nificani reduciion in MYCWA'S core rtdIng at the siart of the reporting period. Thi5 sudden cut in funding immediately affected the delivery of services and necessitated reduction in staff as part of cost-saving measures. In resnSe to these risks, the Trustees have initiated a strategic plan to scale up efforts aimed at reducing liance on ststutory funding. This plan focuses on diversifying funding streams and achieving greater self-sustsinability by monelising the wealth of expertise within Ihe team. These efforts are designed to safeguard the charity's tUre and ensure the conlinued provision of vital services to ihose &ffe¢led by domestic abuse. All activities remain alled with MYCWA'S charitsble objectives of supporting individuals impacted by dome5ti¢ abus¢, as w¢ll as raising awarene and providing education on the issue. Based on these actions and the forecasis considered. the Truslees conclude that the 80ing concern basis of accounting remains appropriate f¢y the preparation of the financial stafrments. Crltlcal AccountlngJudgements And key sourcu of estlmAtlon wncertAlnty The mistees consider that ihere ale no material uncertainties aboul the chaTitable ¢ompany'5 ability to continue as going concem. The trustees have made no key judgments which have a significant effect on the &c¢ounts. The trusiee5 do not consider that ihere are any sourc¢s of eslirnation uncertainty at the reporting date that have & significant risk of causing a material adjuslment to the wrying amount of assets and liabilities within the next reporting period. Income All income is recognised in the Stsiement of Financial A¢tivilie$ once the charity has entitlement to the funds, il is probable that the income will be received and the amount can be measured reliably. Income from govemment and other grdnts. whether 'capitsl' grants or 'revenue' grdnls. ar¢ re¢ognised when rhe harity has enlitlemenl to the funds, any perfom)8nce conditions attached io the granis have been met, il is probable that the income will be re¢eivcd and ihe arnounl can be measured reliably and is JKJt deferred. For lega¢ie5. entitlement is taken as the earlier of the dale on which either.. the charity is aware thai probaie has been granted, the estate has been finalised and notifltion has been made by the ex¢cutor(s) to the charity that distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part. is only considered probable when the amount can be me&%ured Teliably and the charity has been notified of the executor's intenlion io make a distribution. Where legacies have been notified to the charity. or the rharity is aware of the granting of probale. and the criteria for income recognition have not been rnel. then the legacy is a trealed as & contingent ass and disclosed if material. 18 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL ST ATEMENTS . continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- continued Income Incorne receiv¢d in advanc< of a provision of a specified s¢rvic¢ 15 deftrrcd until the Griieria for income recognition is met. Donated servlces •nd fo¢illtles Donated professional seThices and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donaled item have been met, the receipt of economic benefit frorn the use by the charity of the item is probable and that economie benefit can be measured r¢liably. In accordance with the Charities SORP (FRS 102), general volunlecr ttme is not re¢ognised- refer to the trustces, annual report for more information aboul their contribution. On receipl, donated prof¢$sional services and donated facilities are Tecognised on lh¢ bL8iS of th¢ value of the gift lo the charity which is the amouni the charity would have been willing lo pay lo obiain services or facilities of equivalent economic benefit on ihe open market. a corresponding amounl is then recogni5ed in expenditure in the period of receipt. Expendlture Liabilitie5 are recognised as expenditure as soon as there is a legal or constructive obligation commifting the charity to that expendilure, il is probable ihat a Iransfer of economic benefils will be required in settlemeni and the amounl of the obligalion can be me&sured Teliably. Expenditure is accounted for on an accruals basis and has been classified under headings Ihal aggregate all cost related to the category, whe costs cannot be directly attTibuted lo particular headings they have been allocaled to activities on a basis consi51enl with ihe use of sources. Irrecoverable VAT is charged as A cost against the aetivity for which the expenditure was incurred. Tanglble Ilxed ets Depreciation is provided * the following annual rates in order'lo write off each assel over its estimated useful life. Improvements to property Fixtures and fittings Compuier equipmenl Straight line over l O years 250/0 on ¢ost 330/0 on ¢osl Tax*tion The charity is exempt from ¢orporation tax on ils charitable activities. Fund ateounting Unrestricted funds can be used in accordance with the charitable objethives the discretion of the trustees. Restricied fvnds can only be used for particulaT f¢strided purposes within Ihe objects of the charity. Restrictions arise when spe¢ifieAI by the donoT or when ndS are raised for particular restricted purposes. Designated funds are funds thal are set 8side by the trusiees oul of general funds for specific fijture purposes or projects. Further explanation of th¢ nature and purpose of each fund 15 included in the notes to the finala1 ststements. Hlre purchase and leaslng commlfmenfs Operdting leases are leases in which the title to the &4sets. and the risks and rewards of ownership, rernain with the lessor. Rental charge5 are charged on a straighi line basis over the temi of the lease. Pension Costs 19 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES- conilnued FuDd accountlng Employees of the charity are entitled io join a defined contribution 'money purchase, scheme. The charity's contribution is restricted lo the ContriblonS disclosed in note 10. Th¢re were no outstanding contributions at the yw¢nd. Financial instruments The charity only entrs into basic financial instruments transaclions that result in Ihe recognition of financial assets and liabilities like trade and other ac¢ounts receivable and payable. loans from banks and other third parties and loans io related partjes. Finan¢ial &ssets that are measured at cost And amortised cost are assessed at the end of ea¢h reporting period for objective evidence of impaimient. If objective evidence of impaimienl is found, an impairnient Ioss is recognised in the income ststemenl. Section PBE34.yYI lo PBE34.97 of FRS 102 allows PBE lo re¢ognise ojncessionary loens al the amount paidlreceived with subseqLtenl measurements bein8 the carryin8 amount adjusted for any accrued interest rerxivable OT payable. Basi¢ financial "liabilili¢s 8re inilially measured 41 tTansaction pric¢ and subsequenily measured ai amortised ¢ost, being the transaction price less any amounts settled. DONATIONS AND LEGACIES 2024 Totsl fund$ 2023 ToLql funds Unrestricted fvnds Restricted funds Donaiions 50,692 50,692 44,773 OTHER T114DING ACTIVITIES 2024 Totsl funds 2023 Tothl funds Unrestricted funds Restri¢led fimds Rental income Other 16,Sll 51,887 J6511 51,887 5,760 31228 68J98 68J98 36.988 20 continued..
CHESHIRE WITHOUT ABUSE OTES TO THE FINANCIAL STATEMENTS- eontbnued FOR THE YEAR ENDED 31 MARCH 2024 INCOME FROM CHARITABLE ACTIVITIES 2024 2023 Servic Temporary accommodation Total activities Total activities support Grants Rents receivable 1972,425 1,972,425 287,986 2,073,644 182,652 287,986 1972,425 287.986 2260,411 2256296 Grants received, included in the above, are as follows: 2024 2023 Cheshire East Coun¢il (Wholc Family Specialist DA Service) Cheshire Community Foundation Lloyd Bank Foundation JTI Julia and Hans Rausing Morgan Foundation Ministy of Housing PCC PerpetralOT Programme Active Cheshire BBC Children in Need Benilcy - Cheshire Community Foundation NHS Cheshire CCG Health Education England Lifestyle Services SafeLives Scottish Power Lid Shoul Loyd Creative Women5 Aid Federation of England NL Cost of Living Fund Kids Out Lyons Trust National Lottery Community Fund 469,115 25,000 655,667 6,500 2,750 15,520 50,000 23.000 280.000 857,100 10,000 59,044 24,000 27,500 31,103 3,500 18,000 s,0 1,000 3,960 13,5110 Jo.000 11500 280,000 943,779 318] 26,913 JO.750 75,000 200 11380 60007 ,972,423 2,073,644 21 Continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued FOR THE YEAR ENDED 31 MARCH 2024 CHAIUTABLE ACTIVITIES COSTS Direct Costs (see noie 6) Support Costs (see note 7) Totals Education and training Services and support Temporary accommodation 2,609 2586,907 26,992 2,609 2,624,701 26,992 37,794 2,616,S08 37,794 2ffj54J02 DIRECT COSTS OF CHARITABLE ACTIVITIES 2024 2023 Staff costs Ac¢ommodation Marketing Running costs Training Oiher Consultancy Depreciation 1,778.691 371V05 41.666 230,575 1.679,118 271,957 64,665 267,435 16,131 10,022 55,964 31,535 8,591 6&890 35,732 2,616308 2.396,827 SUPPORT COSTS Govemance costs Services and support 37,794 Support costs, included in the aiw)ve, are &s follows.. 2024 2023 Services Total activities support Audit fees Payroll Costs Accountsncy services Legal and professional ftes 6,600 4,125 4J40 22529 000 3,430 S,J15 31 J91 37,794 45,936 ¢onlinued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 MARCH 2024 NET INCOMEI(EXPENDITURE) This stated after charginW(crediting): 2024 2023 Depreciation Auditorfs remuneration - audit fees 35,732 6,600 31.535 6,000 TRUSTEESI REMUNERATION AND BENEFITS Neither the trustees nor any persons connected with them received any remuneration or reimbursed expenses durin8 the year (2023.. Nil). No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by Ihe charity, including guarani¢¢S, during Ihe year (2023.. nil). Awe8ate donations from related parties were nil (2023.. nil). There are no donations from related parties which are outside the nom]al course of business and no restricted donations from related p8rties. Trustees, expenses TheT¢ were no tThsiees' expenses paid for the year ended 31 MaT¢h 2024 nor for the year ended 31 March 2023. io. STAFF COSTS 2024 2023 Wa8es and salaries 1,778,691 1,679,118 1,778,691 ,679.118 The average monthly number of ernployees during the year was as follows.. 2024 45 2023 51 All staff The number of employees whose ¢mploy¢e benefits (excluding employer pension costs) exceeded £60,000 was: 2024 2023 £60,001- £70,000 The averase full time equivalent nurnber of staff employed during the period wa$ 39 (2022-23: 44) The key management personnel of the charity comprise the trustees, the Chief Executive Officer, the deputy Chief Executive, and the Op¢rations Manag¢r. The lotsl employee ¢OSls of Ihe key man&gement personnel of the charity were £142.840 (2022-23: £188,664). 23 conlinued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTtVlTIES Unrestricted funds Restricted funds Total funds INCOME AND ENDOWMENTS FROM Donations and legacies 44,773 44,773 Charitsble *ctivitits Services and support Temporary A¢commodation 614,820 182,652 1,458,824 2.073,644 182,652 Other trdding activiti¢s 36,988 36,988 Total 879,233 1.458.824 2,338,057 EXPENDITURE ON Charltsble Actlvltles Education and trainin8 Services and support Temporary accommodation 8.883 938,490 36,878 7.248 1,451.264 16,131 2.389,754 36.878 Total 984,251 1,458,512 2,442,763 NET INCOMEI{EXPENDITURE) (105,018) 312 (104,706) RECONCILIATION OF FUNDS Tot41 fwids brought forward 1,142,4Y2 85,531 .228,023 TOTAL FUNDS CARRIED FORWARD ,037,474 85,843 1.123,317 12. REDUNDANCY COSTS Included within wages in the dclailed statemenl of financial activilic5, Ihere are redundancy costs of £102209. 24 ¢ontinued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024 13. TANGIBLE FIXED ASSETS Improvements Fixtures ComputeT equipment property fittings Totsls COST Ai l April 2023 Addilions Disposals 139,970 SO,480 4228 95,087 9511 (50,J50) 285,537 13,739 150,150) At 31 March 2024 139,970 54,708 54,448 249.126 DEPRECIATION At l April 2023 Charge for yeaT Eliminaied on disposal SS856 9,782 25032 8J64 67083. I786 (50,150) 148,771 35,732 (50,150) At 31 March 2024 65,638 34,196 34,519 134J53 NET BOOK VALUE At 31 March 2024 74J32 20A12 19,929 J14,773 At 31 March 2023 84.114 24.648 28,004 136,766 14. DEBTORS: AMOUNTS FALLING DUE WJTHAN ONE YEAR 2024 2023 Trade debtors Prepayments and ac¢rued income 293,797 19295 414.323 22,433 313,092 436,756 15. CREDITORS.. AMOUNTS FALLING DIiE WITHIN O]YE YEAR 2024 2023 Trade creditors Social security ond other taxes Other creditors and accrued expenses 19,4SO 30,108 30,226 25,680 32,835 50.853 79,784 109,368 25 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS. ContIned FOR THE YEAR ENDED 31 MARCH 2024 16. LEASING AGREEMENTS Minimum lease payments under non-¢anc¢llable operating leases fall due as follows: 2024 2023 Within one year Between one and five ycaTS 13,403 29,966 16,574 42,679 43J69 59,253 CWA has entered an agreement which allows it lo rent houses for the purposes of providing safe arMmOdatIOn. The agreement runs until 2025, however CWA can lemiin*e this wilh Six months notic¢. During the year the cosi of this to CWA was £32k. 17. MOVEMENT IN FUNDS N¢t movement in fiind$ At 3J.3,24 Ai 1.4.23 Uprestrlc¢ed funds General fund 1,037,474 (282.958) 754,SJ6 Restrlcted funds PCC PerpelTator Prowme A¢iive Cheshire Bentley- Cheshire Community Foundation Cheshire E&si Council Safe Live$ Health Education Enand 3,03S 6,070 14,000 38,846 14,672 9,220 90,965 (6.070) (14.000) (38046) (14,672) (9320) 94,0110 85,843 &157 94,000 TOTAL FUNDS 1,123J17 (274001) 848,516 26 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINA]YCIAL STATEMENTS- eontinued FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENT IN FUNDS- ¢ontinued Net movement in fund4 included in the above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds General fund 876,191 (1,159,149) {282,958) Restrl¢ted fund$ Cheshire Community Foundation JTI Ministy of Hou$in8 (MHCLG) PCC Perpeirator ProamMe Morgan Foundation Julia and Han5 Rausing Active Cheshire BBC Children in Necd Bentley - Cheshire Cornmunity Foundation Cheshire Easi Council Safe Lives Womens Aid Federation of England Health Educaiion England NL Cost of Living Fund. Kids Out Lyons Trust National Lottery Cornmunity Fund 25,000 I300 280,000 943,779 11,500 10,000 (25,000) {13500) (280,000) (852814) (1100) (10,000) (6,070) (34.581) (14,000) (3V46) (41 J84) (10,750) (9320) (75,000} (200) (11280) (60,808) 90,965 (6,070) 34381 (14,000) (38046) (14,672) 26,912 10,750 (9320) 75,000 200 11280 60008 1503JiO {1,49S,153) &157 TOTAL FUNDS 2J79JOI (2fi54 J02) (274,801) 27 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FJNANCIAL STATEMENTS- continued FOR THE YEAR EIYDED 31 MARCH 2024 17. MOVEMENT IN FUNDS- Continued Comparatives for movemtnl in funds Net movement in funds At 31.3.23 At 1.4.22 Unrestrieled fund$ General fund 1,142.492 {105,018) ,037.474 Restricted funds Cheshire Community Foundation Minislry of Housin8{MHCLG) Poli¢¢ and Crime Commis5ionr CEC PCC MHCLG Active Cheshire Bentley - Cheshire Cornmunity Foundation Cheshire E( Council Safe Lives Health Education England 5.531 40,000 (5,531) {40,0)) 3,035 {40,000) 6.070 14,000 38,846 14,672 9,220 3,035 40,000 6,070 14,000 38.846 14.672 9,220 85,531 312 85.843 TOTAL FUNDS 1,228,023 (104,706) 1,123,317 28 continued...
CHESHIRE MTHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 31 MARCH 2024 17. MOVEMENT IN FUNDS- continued Comparative net movement in funds, included in the above ar¢ &$ follows: Incoming resources Resources expended Movement in funds Unres¢rie¢¢d funds General fund 879.234 (984.252) (105,018) Restricted funds Cheshire Cornmunity FoUndlOn Lloyd Bank Foundation Jll Ministy of Housing (MHCLG) Morgan Foundaiion Police and Crime Commissionr Julia and Hans Rausing CEC PCC MHCLG Active Cheshire BBC Children in Need NHS Cheshire CCG Bentley - Cheshire Community Foundation Cheshire ELSI Council Safe Lives Scottish Power Lid Shoul Loud CrMiv¢ Womens Aid Federation of England Health Education England Lifestyle Service5 6,500 2,750 15,520 280,1)00 23,000 857,100 50,000 {12,031) (2,750) (15.520) (320,000) (23,000) (854.065) (50.000) (40,000) (3.930) (59,044) (27.500) (10,000) (2,000) (3,328) (S,[0) (1,000) (3,960) (21.883) (3,500) (5,531 } (40,000) 3,035 (40,000) 6,070 i 0.000 59,044 27,500 24.000 40,846 18,OlXI s,0 I,CM)O 3,960 31,103 3,500 14,000 38,846 14,672 9,220 ,458,823 (1,458.511) 312 TOTAL FUNDS 2,338,057 (2,442,763) (104,706) A current year 12 months and prior year 12 months combined position is as follows: Net rnovement in funds Al 31.3.24 At 1.4.22 Unrestricted funds General fund ,142,492 (387,976) 754,516 Restricted fund$ Cheshire Community Foundation Ministy of Housing (MHCLG) PCC Perpeirator Programme Police and Crime Commissionr CEC PCC MHCLG 5.531 40,000 (5.531) (40,000) 90,965 3.035 (40,0 ) 90,965 3,035 40,000 85,531 8,469 94,000 TOTAL FUNDS 1.228,023 (379,507) 848,516 29 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR Ef4DED 31 MARCH 2024 17. MOVEMENT I]Y FUNDS- Continued A ¢urrent year 12 monihs and prior year 12 monihs combined nel movement in funds. included in the above are as follows: Incoming resources ReUrCeS expended Movement in funds Unrestrlcted funds General fund ,755,425 {2,143,401) (387,976) RestrS¢ted fvnds Cheshire Community Foundation Lloyd Bank Foundalion 31,500 2,750 29.020 560.000 943,779 34,500 857,100 60,000 (37.031) (2,750) (29,020) {600.000) (852,814) (34.500) (854,063) (60.000) (40,000) (10,000) (93.625) (27,5¢)0) (24.000) (40.846) (44,912) (5.000) (1,000) (14,710) (31,103) (3,500) (75,000) (200) (11280) (60,808) (5,531) Ministy of Housing (MHCLG) PCC Perpetrator Programme Morgan Foundation Police and Crime Commissionr Julia and Hans Rausing CEC PCC MHCLG Active Cheshire BBC Children in Need NHS Cheshire CCG Bentley - Cheshire Community Found*tion Cheshire East Council Safe Lives Scottish Power Ltd Shout Loud Creative Women5 Aid Federalion of Engld Health Edu¢aiion England Lifestyle Services NL Cost of Living Fund. Kids Oul Lyons Trust National Lottery Community Fund (40.000} 90,965 3,033 (40,000) 10.000 93.625 27,500 24.000 40,846 44,912 5.000 I,0 14,710 31,103 3,SOO 75,000 200 11,280 60,808 2,962.133 (2,953.664) 8.469 TOTAL FUNDS 4,717,558 (5.097,065) (379,507) 30 continued...
CHESHIRE WITHOUT ABUSE NOTES TO THE FINANCIAL STATEMENTS- ¢ontinued FOR THE YEAR ENDED 31 MARCH 2024 18. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2024. 19. LEGAL STATUS OF THE CHARITY The charity is a company limited by guardntee regi*ered in England and Wales and has no share capital. In the event of the charity being wound up, lh¢ liability in respect of the guatantec is limited to £1 per member of the charity. The registered olTice &ddrcs$ is di10$ed on pag¢ 8, 31