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← Women's Community Matters

2024-03-31-accounts

Charity registration number 1156492

WOMEN'S COMMUNITY MATTERS

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

WOMEN'S COMMUNITY MATTERS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees R Teale - Chair
A Burns - Vice Chair
T Irwin - Treasurer
E Williams
M Burrow
P Dilks
J Douglas
P Davey
L Piechura
H Khan
D Khan
Senior Officer R Robson
Charity number 1156492
Principal address Nan Tait Centre
Abbey Road
Barrow-in-Furness
LA14 1LG
Auditor Melville & Co
Unit 17-18, Trinity Enterprise Centre
Furness Business Park
Ironworks Road
Barrow-in-Furness
LA14 2PN

WOMEN'S COMMUNITY MATTERS

CONTENTS

Page
Trustees' report 1 - 5
Statement of trustees' responsibilities 6
Independent auditor's report 7 - 10
Statement of financial activities 11
Balance sheet 12
Statement of cash flows 13
Notes to the financial statements 14 - 22

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2024

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

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The purpose for which the Charity (the "Objects") is established and to which it is specifically restricted are to promote the following purposes for the benefit of women:-

To promote, protect and improve the safety of vulnerable women.

Advancing education in relation to issues affecting women, including (but not limited to) within the areas of criminal justice, addiction, domestic violence, financial poverty and poverty of opportunity.

Preventing or relieving sickness, disease or suffering in women in the area of benefit (whether emotional, mental or physical).

The promotion of equality and diversity for the public benefit by (for example):-

To further such other purposes which may be charitable according to the law of England and Wales as the Trustees see fit from time to time.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

A summary of the main activities undertaken for the public benefit in relation to the Charity's Objects are as follows:-

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

Achievements and performance

In 2023-24 we have continued to see women, children, young people and families who are still living with the effects of the pandemic. This is in terms of their mental and physical health and wellbeing, their financial situation, and many other aspects of their family life. We have seen an increase in the number of people presenting ‘in crisis’ and now have a room for this purpose. It was accessed by people in distress the equivalent of two or three times every day we were open in 2023-24.

Significantly for the charity in November 2023, we celebrated our 10-year anniversary. The event was a celebration of each of the 10 years with props, laughter and stories. We reflected on the Centre as a place full of hope. It is a place full of love, full of care, full of compassion and full of kindness and women, men, and children tell us they can feel it in the air when they come. We looked back at what we thought and said on the day the Centre opened, and what we saw was how full of hope we all were. The feeling is still the same today. We are full of hope for the future. And we continue to believe that with love, with care, with compassion and with kindness, we can ALL TOGETHER , change the world.

What remains as important as ever is how we deliver our services and not what we do. Women, young people, and families tell us this is what they value the most and why the support they receive helps them make long term changes and does not just offer a short-term fix. We deliver our services with love, with care, with compassion, and with kindness and are grateful to all our funders, supporters, partner agencies, volunteers, staff and fellow trustees for supporting us to work in this way.

We have continued to work with an array of wonderful partner organisations and local communities and are proud to be part of such a kind, compassionate, caring, and loving community.

3,129 different people were supported by the Charity in 2023-24. This figure is made up of 2,858 different adult women, 130 different young women/girls, and 124 different boys/young/men; and 17 different adult men. These numbers are the equivalent of the Centre supporting 1 in 10 adult women within the borough (10.2% of 27,961 women aged 16+), 1 in 25 of the young women/girls here (3.8% of 3,423) and almost 1 in 25 of the borough’s young men/boys (3.4% of 3,699).

Population figures are from 2020 and available online from Cumbria Observatory

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

WOMEN'S COMMUNITY MATTERS

A snapshot of some of the project achievements are as follows:

In 2023-24 the Clothes Bank supported women, men, young people and their families and gave out 22,980 items during the year, equating to 93 items for every day the Centre was open. The scale of this project demonstrates the incredible generosity of the community as all of these items are donated with love by the community to be passed on to others. The generosity of the local community and the kindness this demonstrates to those who benefit cannot be underestimated. It means so much more when items come from those who care. A very big thank you to everyone who has supported the Clothes Bank.

As always, the organisation would not be here without the generous gift of time from the amazing volunteer team. They gave 4,437 hours of their time during the year. This takes their running total of time they have gifted (since September 2013) to 73,257.5 hours. At today’s minimum wage of £11.44 per hour, this is a gift to the organisation amounting to £838,065.80 . They are truly wonderful, and the organisation simply wouldn’t be here without them. As well as their time, volunteers bring a warmth and care that money can never buy. A very big thank you to all our wonderful volunteers.

1,224 different women accessed support for domestic/sexual abuse, with 565 of these being new to the service .

Our Domestic Abuse Champions’ Network delivered training to 500+ people around the county including to hundreds of people working for North Cumbria Integrated Care as part of their ‘how safe do you feel campaign’ . The network published monthly newsletters circulating them to more than 700 recipients ; and regularly engaged with people on our social media platforms sharing news articles, campaigns, opportunities to take part in research, and survivor stories to give hope to those who are yet to start their own journey of recovery.

The Domestic Abuse Survivors’ Network worked alongside 25 survivors from around the county listening to their voices and sharing them with a range of partner agencies. They plan to share all their learning to date at an event in the summer of 2024.

The Light is Always On project supported 25 different women and young people who have experiences of sexual or criminal exploitation. The project also offered ongoing regular support to 13 family members .

89 different women were supported via our outreach provision in Kendal using a number of newly refurbished rooms in Kendal Town Hall.

228 women in the criminal justice system were supported via our Ministry of Justice contract (68 WCM; 80 by subcontractor G4W West; 80 by sub-contractor G4W North).

The ican programme supported 1,156 different women whose primary reason for accessing the service was their health and wellbeing. 80% of these women (930) accessed one to one support enabling them to identify the things in their lives they wanted to change and a plan for how they wanted to do that with support from staff, volunteers and peers. A range of activities, groups and activities provided opportunities to address different challenges and vulnerabilities. The activities available included:

Knit & Natter, Chinwaggers, Mindfulness, Walk & Talk, Clothes Bank Crafters and Art Group. The courses/groups on offer included:

Beautiful Women, Beautiful Me, Community Connections, and Grounding Techniques, and Talking

Minds.

The With Love We Can project offers a warm meal and space to socialise, keep warm (or cool) and charge electronic devices. This expanded in 2023 to provide additional groups and activities, With Love We Craft, focusing on recycling and upcycling.

130 young women and girls reported improvements across many areas of their lives as a result of support from the Pause, for thought programme.

124 young boys/men engaged with the Time, for thought programme, many of whom demonstrated real improvement in their lives and continue to tell us they feel safer and more confident to talk about their worries and fears.

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

36 young adult women accessed the Anything is Possible programme, and 12 young adult men accessed the Everything is Possible programme. Beneficiaries reported improvements in a number of areas of their lives.

Love Barrow Together & The Barrow Way – we continued to work alongside a variety of statutory and third sector partners and the wider community during the year, to further develop our collaborative way of working. This has resulted in a number of successful collaborative projects across the area.

Over the 12-month period we continued to see an increase in the complexity of mental health vulnerabilities women and young people accessing the service were facing. This is a national trend, and we are working with partners both locally and nationally to ensure we collectively use our limited resources as well as we can.

The cost of our service last year was £949,140. Having worked with 3,129 different people, that makes our cost per person per annum, £303.34. Our budgeted cost per person is £380 which demonstrates the continued additional work offered by staff to ensure no-one is left without the care and support they need. NB total expenditure in 2023-24 exceeds the amount above as our total expenditure includes the BarrowFull Programme spend and a MOJ grant of which two thirds were passed to the other women’s centres in Cumbria.

BarrowFull (formerly Barra Culture) is Barrow’s Arts Council England funded Creative People and Places Programme. Women’s Community Matters is the lead partner and accountable body for the programme working alongside 4 other consortium members. WCM employs the programme staff, and the budget is included in our overall accounts presented here. In 2023-24 BarrowFull achieved 8,940 creative engagements across more than 97 in person events, 1 online event, and 1 radio broadcast event featuring a wide variety of artistic and cultural offers.

Financial review

The charity's income level for the year has increased by £323,283 (26%) compared to the previous year to a level of £1,562,666. Of this £1,556,238 relates to restricted funds, an increase of £319,356 (26%) and £6,428 to unrestricted funds, an increase of £3,927 (157%).

Expenditure has increased by £33,408 (2%) compared to the previous year to a level of £1,618,053. All of this relates to restricted funds.

The total funds balance at the end of the year is £838,175, a decrease of £55,387, of which £681,865 relates to restricted funds and £156,310 to unrestricted funds.

The organisation’s policy states, in line with sector best practice, that we aim to have 6 month’s running costs in reserves. A 10-year plan is in place to help the organisation develop the reserves to this level. At the end of year 7 of this plan we are below our target to achieve this. Donations and fundraising were impacted by the pandemic and the focus continues to be on raising sufficient funds to deliver face to face work. Additional work was carried out by our Treasurer in 2022 to afford reassurance to trustees that the current level of reserves are sufficient to ‘close down the business’ should the need arise, and to ensure they present no financial risk to the organisationThe Treasurer has revisited the figures in 2024 and is assured this continues to remain the case.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is controlled by its governing document, a deed of trust, and is a Charitable Incorporated Organisation.

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

The trustees who served during the year and up to the date of signature of the financial statements were: R Teale - Chair

A Burns - Vice Chair T Irwin - Treasurer E Williams M Burrow P Dilks J Douglas P Davey L Piechura H Khan D Khan

The trustees are people with considerable interest and experience in the objectives of the charity and are able to draw on their experience at a senior level to assist in achieving those objectives. New Trustees are elected at the AGM.

Whilst key decisions are made by the trustees, the day to day operation of the charity is entrusted to the Senior Officer.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

R. L Teale

.............................. R. L Teale (Sep 5, 2024 18:17 GMT+1) R Teale - Chair

Trustee

Date: ............................................. Sep 5, 2024

WOMEN'S COMMUNITY MATTERS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2024

The trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.

WOMEN'S COMMUNITY MATTERS

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WOMEN'S COMMUNITY MATTERS

Opinion

We have audited the financial statements of Women's Community Matters (the ‘charity’) for the year ended 31 March 2024 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

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

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

WOMEN'S COMMUNITY MATTERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S COMMUNITY MATTERS

Responsibilities of trustees

As explained more fully in the statement of trustees' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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

WOMEN'S COMMUNITY MATTERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S COMMUNITY MATTERS

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

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

We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the trustees and other management, and from inspection of the charity’s records. We discussed with the trustees and other management the policies and procedures regarding compliance with laws and regulations and remained alert to any indications of non-compliance during the audit.

The charity is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related charities legislation), pensions legislation, taxation legislation and further laws and regulations that could indirectly affect the financial statements, comprising environmental, health and safety and employment legislation and safeguarding. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any. These procedures did not identify any potentially material actual or suspected non-compliance.

To identify risks of material misstatement due to fraud we considered the opportunities and incentives and pressures that may exist within the charity to commit fraud. Our risk assessment procedures included: enquiry of trustees and other management to understand the high level policies and procedures in place to prevent and detect fraud, reading Board minutes and considering performance targets and incentive schemes in place for management. We remained alert to any indications of fraud during the audit.

As a result of these procedures we identified the greatest potential for fraud in the following areas: - income recognition and in particular the risk that income is recognised in the wrong reporting period or that restricted income is incorrectly recognised as unrestricted income.

These risks may arise due to a potential desire to present weaker results due to an incentive to obtain further funding.

As required by auditing standards we also identified and addressed the risk of management override of controls.

We performed the following procedures to address the risks of fraud identified: - identifying and testing high risk journal entries through vouching the entries to supporting documentation; and - testing the recognition of income and in particular that it was appropriately recognised or deferred.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it

In addition, as with any audit, there remained a higher risk of non-detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non-compliance with all laws and regulations.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

WOMEN'S COMMUNITY MATTERS

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S COMMUNITY MATTERS

Other matters

Your attention is drawn to the fact that the charity has prepared financial statements in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (as amended) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.

This has been done in order for the financial statements to provide a true and fair view in accordance with current Generally Accepted Accounting Practice.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Melville & Co

Melville & Co (Sep 6, 2024 09:15 GMT+1) Melville & Co ......................... Sep 6, 2024 Chartered Accountants Statutory Auditor Unit 17-18, Trinity Enterprise Centre Furness Business Park Ironworks Road Barrow-in-Furness LA14 2PN

Melville & Co is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

WOMEN'S COMMUNITY MATTERS

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donations and legacies
2
6,428
1,392,005
Charitable activities
3
-
164,233
Total income
6,428
1,556,238
Expenditure on:
Charitable activities
4
-
1,618,053
Total expenditure
-
1,618,053
Net income/(expenditure) and
movement in funds
6,428
(61,815)
Reconciliation of funds:
Fund balances at 1 April 2023
149,882
743,680
Fund balances at 31 March
2024
156,310
681,865		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
1,398,433
2,501
1,223,090
164,233
-
13,792
1,562,666
2,501
1,236,882
1,618,053
-
1,584,645
1,618,053
-
1,584,645
(55,387)
2,501
(347,763)
893,562
147,381
1,091,443
838,175
149,882
743,680		 Total
2023
£
1,225,591
13,792
1,239,383
1,584,645
1,584,645
(345,262)
1,238,824
893,562

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

WOMEN'S COMMUNITY MATTERS

BALANCE SHEET

AS AT 31 MARCH 2024

Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within
one year
10
Net current assets
Income funds
Restricted funds
15
Unrestricted funds
14		 2024
£
14,728
832,148
846,876
(8,701)		 £
838,175
681,865
156,310
838,175		 2023
£
58,905
840,404
899,309
(5,747)		 £
893,562
743,680
149,882
893,562

Sep 5, 2024 The financial statements were approved by the Trustees on .........................

R. L Teale .............................. R. L Teale (Sep 5, 2024 18:17 GMT+1) .............................. Tracy Irwin (Sep 5, 2024 13:12 GMT+2) R Teale - Chair T Irwin - Treasurer Trustee Trustee

WOMEN'S COMMUNITY MATTERS

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2024

2024 2023
Notes £ £ £ £
Cash flows from operating activities
Cash absorbed by operations 17 (8,256) (311,314)
Net cash used in investing activities - -
Net cash used in financing activities - -
Net decrease in cash and cash equivalents (8,256) (311,314)
Cash and cash equivalents at beginning of year 840,404 1,151,718
Cash and cash equivalents at end of year 832,148 840,404

WOMEN'S COMMUNITY MATTERS

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

1 Accounting policies

Charity information

Women's Community Matters is a Charitable Incorporated Organisation, Company Number CE001200; Charity Registration Number 1156492.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's deed of trust, the Charities Act 2011 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used. The cost of raising and administering such funds are charged against the specific fund. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Income from government and other grants are recognised where the charity has entitlement after any performance conditions have been met.

1.5 Expenditure

All expenditure is accounted for gross and when incurred. Charitable expenditure includes the cost of all activities carried out, with the exception of costs incurred for governance purposes.

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

1 Accounting policies

(Continued)

1.6 Cash and cash equivalents

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

1.7 Employee benefits

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

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

1.8 Retirement benefits

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

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

2 Voluntary income - grants and donations

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donations and gifts
6,428
72,395
Grants
-
1,319,610
6,428
1,392,005
Donations and gifts
Other
6,428
72,395
6,428
72,395
Grants receivable for
core activities
BarrowFull
-
409,350
Women First
-
-
ibelieveyou
-
183,617
Love Barrow Together
-
100,000
Pause, for thought
-
60,407
Time, for thought
-
50,119
ican
-
105,268
Kendal Women's Centres
-
63,956
Building Fund
-
150,253
Anything is Possible
-
49,047
Other
-
147,593
-
1,319,610		 Total
Unrestricted
funds
2024
2023
£
£
78,823
2,501
1,319,610
-
1,398,433
2,501
78,823
2,501
78,823
2,501
409,350
-
-
-
183,617
-
100,000
-
60,407
-
50,119
-
105,268
-
63,956
-
150,253
-
49,047
-
147,593
-
1,319,610
-		 Restricted
funds
2023
£
83,423
1,139,667
1,223,090
83,423
83,423
433,278
125,000
162,923
56,150
43,447
45,697
51,166
65,223
-
-
156,783
1,139,667		 Total
2023
£
85,924
1,139,667
1,225,591
85,924
85,924
433,278
125,000
162,923
56,150
43,447
45,697
51,166
65,223
-
-
156,783
1,139,667

3 Charitable activities

Other income

2024 2023
£ £
164,233 13,792

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

4 Expenditure on charitable activities

Direct costs
Staff costs
Share of support and governance costs (see note 5)
Support
Governance
Analysis by fund
Restricted funds
Support costs
Support
costs
Governance
costs
£
£
Rent and rates
38,898
-
Premises costs
20,524
-
Insurance
4,203
-
Sub-contract costs
50,261
-
Telephone and IT
38,735
-
Postage and stationery
10,833
-
Client expenses
12,731
-
Activities expenses and
equipment
373,001
-
Sundries
47,298
-
Professional fees
158,404
-
Accountancy
-
5,268
754,888
5,268
Analysed between
Charitable activities
754,888
5,268		 Heading
#ac982
2024
£
857,897
754,888
5,268
1,618,053
1,618,053
2024Support costs Governance
costs
£
£
£
38,898
38,410
-
20,524
55,230
-
4,203
3,443
-
50,261
-
-
38,735
39,501
-
10,833
8,915
-
12,731
46,949
-
373,001
400,951
-
47,298
53,112
-
158,404
157,599
-
5,268
-
4,897
760,156
804,110
4,897
760,156
804,110
4,897		 Heading
#ac982
2023
£
775,638
804,110
4,897
1,584,645
1,584,645
2023
£
38,410
55,230
3,443
-
39,501
8,915
46,949
400,951
53,112
157,599
4,897
809,007
809,007

5 Support costs

Sub-contractor costs is in respect of the provision of services by other women's centres in Cumbria.

Professional fees includes £92,000 share of core costs grant passed on to other women's centres in Cumbria.

Governance costs includes payments to the auditors of £2,634 (2023- £2,442) for audit fees.

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

7 Employees

Number of employees

The average monthly number of employees during the year was:

Governance
Charitable activities
Employment costs
Wages and salaries
Social security costs
Other pension costs		 2024
Number
1
36
37
2024
£
772,386
56,679
28,832
857,897		 2023
Number
1
34
35
2023
£
698,540
52,236
24,862
775,638

There were no employees whose annual remuneration was £60,000 or more.

8 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9 Debtors

Amounts falling due within one year:
Trade debtors
Accrued income		 2024
£
13,623
1,105
14,728		 2023
£
58,905
-
58,905

The accrued income represents monies due from the HMPPS.

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

10 Creditors: amounts falling due within one year

Other taxation and social security
Trade creditors
Accruals and deferred income
11
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2024
£
433
3,000
5,268
8,701
2024
£
28,832		 2023
£
-
731
5,016
5,747
2023
£
24,862

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

12 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Previous year: At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
743,680
1,556,238
(1,618,053)
681,865
At 1 April
2022
Incoming
resources
Resources
expended
At 31 March
2023
£
£
£
£
1,091,443
1,236,882
(1,584,645)
743,680

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

13 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

General funds
Previous year:
General funds
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2024
2024
£
£
Fund balances at 31
March 2024 are
represented by:
Current assets/(liabilities)
156,310
681,865
156,310
681,865		 At 1 April
2023
Incoming
resources
At 31 March
2024
£
£
£
149,882
6,428
156,310
At 1 April
2022
Incoming
resources
At 31 March
2023
£
£
£
147,381
2,501
149,882
Total
Unrestricted
funds
Restricted
funds
Total
2024
2023
2023
2023
£
£
£
£
838,175
149,882
743,680
893,562
838,175
149,882
743,680
893,562

14 Analysis of net assets between funds

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

15 Movements in restricted funds

Fund balance
at 1 April 2023
Incoming
resources
Resources
expended
£
£
£
Love Barrow Together
33,890
106,995
47,945
BarrowFull
319,165
443,444
571,645
Pause, for thought
28,988
63,225
53,184
WCM BarrowFull
11,335
-
32,113
Time, for thought
23,135
58,444
55,121
#ican
8,787
105,268
36,722
#ibelieveyou
64,773
204,759
182,291
DA Champion's' Network
15,038
5,599
16,245
Building Fund
92,934
151,922
261,788
Kendal Women's Centres
3,148
63,956
54,587
WCM Sustainability
27,377
5,500
-
With Love We Can
16,767
18,063
23,535
With Love from Isabel
1,048
3,130
1,683
Poverty Truth Commission
5,000
(2,389)
2,611
Project 23
-
70
-
Project 22
7,014
-
-
AOCC
8,280
-
50
Communities Can
33,681
-
-
SE Project
17,300
40,240
40,805
DA Victims/Survivors Network
9,166
19,075
18,145
Women First
1,384
138,730
130,195
Project 31
2,260
-
2,238
Anything is Possible
9,210
54,415
25,963
Project 32
-
5,000
-
Project 34
4,000
-
-
Barrow and South Lakeland
-
10,271
9,425
Everything is Possible
-
12,254
3,506
Furness for You
-
23,767
27,136
NLCF KYN
-
24,500
21,120
743,680
1,556,238
1,618,053		 Transfers Fund balance
at 31 March
2024
£
£
(3,046)
89,894
(48,369)
142,595
(10,386)
28,643
24,528
3,750
(7,531)
18,927
877
78,210
(12,480)
74,761
(1,290)
3,102
89,748
72,816
(11,711)
806
-
32,877
-
11,295
22
2,517
-
-
-
70
193
7,207
-
8,230
-
33,681
(2,610)
14,125
(9,691)
405
(9,919)
-
(22)
-
(1,261)
36,401
-
5,000
-
4,000
(846)
-
(2,427)
6,321
3,369
-
2,852
6,232
-
681,865

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024

16 Related party transactions

T Irwin and L Piechura, trustees of the charity, are directors of TI Accountancy Limited. The charity purchased services of £2,894 (2023 - £2,894) from TI Accountancy Limited in the year.

The spouse of the Senior Officer provided services to the charity of £15,628 (2023 - £14,718) in the year.

17
Cash generated from operations
Deficit for the year
Movements in working capital:
Decrease in debtors
Increase/(decrease) in creditors
Cash absorbed by operations		 2024
2023
£
£
(55,387)
(345,262)
44,177
35,978
2,954
(2,030)
(8,256)
(311,314)

18 Analysis of changes in net funds

The charity had no material debt during the year.