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← Women's Community Matters

2025-03-31-accounts

Charity registration number 1156492 (England and Wales)

WOMEN'S COMMUNITY MATTERS

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

WOMEN'S COMMUNITY MATTERS

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees R Teale - Chair
A Burns - Vice Chair
E Williams
M Burrow
P Dilks
J Douglas
P Davey
H Khan
D Khan
C Smith (Appointed 11 February
2025)
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 - 6
Statement of trustees' responsibilities 7
Independent auditor's report 8 - 11
Statement of financial activities 12
Balance sheet 13
Statement of cash flows 14
Notes to the financial statements 15 - 23

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

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 2025

Achievements and performance

In 2024-25 we have seen women, children, young people and families who are greatly affected by the increase in the cost of living, worldwide events, and the continued prevalence of violence against women and girls. This shows up in their mental and physical health and wellbeing, their financial situation, the numbers presenting with experiences of domestic and sexual abuse, and many other aspects of their family life. Following on from the previous year, we continue to see people presenting ‘in crisis’ and the room created for this purpose remains continually in use. It was accessed 647 times by people in distress the equivalent of 2.5 times every day we were open in 2024-25.

In November 2024, we celebrated our 11-year anniversary. The event was somewhat different this year with two women from our community unveiling their creative Paper People project at an art exhibition style event. Many of those involved in the project from around the town were able to join in our celebrations. The artwork remains up in the Centre providing both a talking point and a beautiful piece of art to be celebrated and enjoyed.

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.

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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.

2,793 different people were supported by the Charity in 2024-25, 2007 of these were new to the service . The overall figure of those supported is made up of 2,437 different adult women, 217 different young women/girls, 130 different boys/young/men; and 9 different adult men. These numbers are the equivalent of the Centre supporting 1 in 11 adult women within the borough (8.7% of 27,961 women aged 16+), 1 in 15 of the young women/girls here (6.3% of 3,423) and 1 in 28 of the borough’s young men/boys (3.5% of 3,699). Population figures are from 2020 and available online from Cumbria Observatory

NB: numbers are less than in previous years due to the reduction in service in quarter 4 of the financial year. This followed the organisation making 7 staff redundant as a result of the reduction in funding available for 2025-26 and the increases in costs and Employer National Insurance contributions.

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

In 2024-25 the Clothes Bank supported women, men, young people and their families and gave out 21,685 items during the year, equating to 86 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 4,086 hours of their time during the year. This takes their running total of time they have gifted (since September 2013) to 77,346.5 hours. At today’s minimum wage of £12.21 per hour, this is a gift to the organisation amounting to £944,400.77 . 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.

1,444 different women accessed support for domestic/sexual abuse, with 782 of these being new to the service . A reduction in funding meant there was a reduction in this area of our work towards the end of the financial year resulting in us directing a number of victims to other services.

Cumbria Lived Experience Network worked alongside 30 survivors of domestic abuse from around the county listening to their voices and sharing them with a range of partner agencies. They hosted a learning and celebration event in 2024 which was well received by partners and members of the community. The group worked on developing knowledge and learning around dentistry for survivors; the prevalence of brain injuries amongst victims and the likelihood of diagnosis; and gave their thoughts and feedback on a police initiative, Operation Titanium which looked at the issuing of firearms licences and the domestic abuse context. The feedback from survivors within the network is positive with many reporting further improvements in their own wellbeing as a result of being enabled to make positive changes for others.

96 different women were supported via our outreach provision in Kendal which moved to Stricklandgate House during the year whilst further works were carried out at Kendal Town Hall. We were very lucky to have the support of council staff who found us alterative premises and assisted with the move.

233 women in the criminal justice system were supported via our Ministry of Justice contract (56 WCM in Barrow; 21 by WCM in Kendal; 93 by sub-contractor G4W in the West ; 63 by sub-contractor G4W in the North).

42 women accessed the Petals Programme and 14 women completed their court ordered unpaid work at the Centre

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

The ican programme supported 1,250 different women whose primary reason for accessing the service was their health and wellbeing. Many of these women 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, Games & Talk, Clothes Bank Crafters, Maths, and Art Group. The courses/groups on offer included Beautiful Women, Beautiful Me, Community Connections, Grounding Techniques, and Talking Minds.

With Love We Can project offers a warm meal and space to socialise, keep warm (or cool) and charge electronic devices. In the first half of the year it also provided additional groups and activities, With Love We Craft, focusing on recycling and upcycling.

162 young women and girls (aged 11-19) reported improvements across many areas of their lives as a result of support from the Pause, for thought programme.

96 young men/boys (aged 11-19 ) 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.

55 young adult women (aged 16-25) accessed the Anything is Possible programme, and 34 young adult (aged 16-25) 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. Our website now features a series of short animations with Barrovian voice overs explaining The Barrow Way along with all the other research and information.

In order to enable those who access the service to see how far they have come on their journey; we use an evaluation tool called Look at Life . This set of questions (34 for adults and 33 for young people) helps clients understand where they are at in their lives at both the start of their time with us and on leaving the service. It helps to inform action plans we develop together and to think about what we can do together to make the changes people might want to make in their own lives. When looking at the progress of groups of clients this evaluation tool (alongside a range of other measures) can be used to measure the impact of our work, to find gaps in our offer, and to inform our learning and future development.

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

In 2024-25 the Look at Life provided a wealth of data. A snapshot is as follows:

Young People

Adults

The cost of our service last year was £1,093,484. Having worked with 2,793 different people, that makes our cost per person per annum, £391.50. Our budgeted cost per person is £450 which demonstrates the continued additional work offered by staff and volunteers to ensure no-one is left without the care and support they need. NB total expenditure in 2024-25 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 2024-25 BarrowFull achieved 36,256 creative engagements across more than 422 events , most of which were in-person but also included online events, films and other digital participation, all of which featured a wide variety of artistic, creative and cultural offers.

Financial review

The charity's income level for the year has decreased by £61,091 (4%) compared to the previous year to a level of £1,501,575. Of this £1,498,156 relates to restricted funds, a decrease of £58,082 (4%) and £3,419 to unrestricted funds, a decrease of £3,009 (47%).

Expenditure has increased by £48,172 (3%) compared to the previous year to a level of £1,666,225. All of this relates to restricted funds.

The total funds balance at the end of the year is £673,525 a decrease of £164,650, of which £513,796 relates to restricted funds and £159,729 to unrestricted funds.

WOMEN'S COMMUNITY MATTERS

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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 2024-25 we remain below our target to achieve this with the lasting impacts of the pandemic and other worldwide changes continuing to affect our ability to grow reserves. Focus remains very much on raising sufficient funds to deliver face to face work. An assessment was carried out by our Treasurer in 2022 and 2024 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 organisation.

In 2024-25 trustees developed an Investment Policy to provide the framework to seek additional routes to increasing the Charity’s reserves. In quarter 1 of 2025-26 the Charity implemented a new 10-year plan to grow reserves to industry best practice levels.

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.

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 (Resigned 11 June 2025) E Williams M Burrow P Dilks J Douglas P Davey L Piechura (Resigned 26 July 2024) H Khan D Khan C Smith (Appointed 11 February 2025)

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 (Oct 28, 2025 11:13:20 GMT) R Teale - Chair Trustee

28/10/2025 Date: .............................................

WOMEN'S COMMUNITY MATTERS

STATEMENT OF TRUSTEES' RESPONSIBILITIES

FOR THE YEAR ENDED 31 MARCH 2025

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 2025 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 requires 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 (Nov 11, 2025 10:14:47 GMT)

For and on behalf of Melville & Co, Statutory Auditor Chartered Accountants Unit 17-18, Trinity Enterprise Centre Furness Business Park Ironworks Road Barrow-in-Furness LA14 2PN Date: ......................... 11/11/2025

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 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income from:
Donations and legacies
2
3,419
1,158,644
Charitable activities
3
-
339,512
Total income
3,419
1,498,156
Expenditure on:
Charitable activities
4
-
1,666,225
Total expenditure
-
1,666,225
Net income/(expenditure) and
movement in funds
3,419
(168,069)
Reconciliation of funds:
Fund balances at 1 April 2024
156,310
681,865
Fund balances at 31 March
2025
159,729
513,796		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
1,162,063
6,428
1,392,005
339,512
-
164,233
1,501,575
6,428
1,556,238
1,666,225
-
1,618,053
1,666,225
-
1,618,053
(164,650)
6,428
(61,815)
838,175
149,882
743,680
673,525
156,310
681,865		 Total
2024
£
1,398,433
164,233
1,562,666
1,618,053
1,618,053
(55,387)
893,562
838,175

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 2025

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		 2025
£
38,922
639,943
678,865
(5,340)		 £
673,525
513,796
159,729
673,525		 2024
£
14,728
832,148
846,876
(8,701)		 £
838,175
681,865
156,310
838,175

28/10/2025

The financial statements were approved by the Trustees on .........................

R L Teale

A.Burns

.............................. R L Teale (Oct 28, 2025 11:13:20 GMT) .............................. A.Burns (Nov 11, 2025 10:10:52 GMT) R Teale - Chair A Burns - Vice Chair Trustee Trustee

WOMEN'S COMMUNITY MATTERS

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

2025
2024
Notes
£
£
£
Cash flows from operating activities
Cash absorbed by operations
17
(192,205)
Net cash generated from investing activities
-
Net cash generated from financing activities
-
Net decrease in cash and cash equivalents
(192,205)
Cash and cash equivalents at beginning of year
832,148
Cash and cash equivalents at end of year
639,943		 £
(8,256)
-
-
(8,256)
840,404
832,148

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 2025

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 2025

2 Voluntary income - grants and donations

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
3,419
332,686
Grants
-
825,958
3,419
1,158,644
Donations and gifts
Other
3,419
332,686
3,419
332,686
Grants receivable for
core activities
BarrowFull
-
335,500
Building Fund
-
178,228
ibelieveyou
-
33,000
Love Barrow Together
-
38,272
Pause, for thought
-
61,117
Time, for thought
-
46,460
ican
-
37,500
Furness For You
-
32,602
The National Lottery
Community Fund Know
Your Neighbour
-
22,500
With Love We Can
-
15,419
Other
-
25,360
-
825,958		 Total
Unrestricted
funds
2025
2024
£
£
336,105
6,428
825,958
-
1,162,063
6,428
336,105
6,428
336,105
6,428
335,500
-
178,228
-
33,000
-
38,272
-
61,117
-
46,460
-
37,500
-
32,602
-
22,500
-
15,419
-
25,360
-
825,958
-		 Restricted
funds
2024
£
72,395
1,319,610
1,392,005
72,395
72,395
409,350
150,253
183,617
100,000
60,407
50,119
105,268
23,767
24,500
13,997
198,332
1,319,610		 Total
2024
£
78,823
1,319,610
1,398,433
78,823
78,823
409,350
150,253
183,617
100,000
60,407
50,119
105,268
23,767
24,500
13,997
198,332
1,319,610

3 Charitable activities

Contracts for services
Other income		 2025
£
311,900
27,612
339,512		 2024
£
138,730
25,503
164,233

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

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
47,929
-
Premises costs
7,898
-
Insurance
5,496
-
Sub-contract costs
182,260
-
Telephone and IT
40,563
-
Postage and stationery
4,042
-
Client expenses
8,090
-
Activities expenses and
equipment
300,849
-
Sundries
38,583
-
Professional fees
67,077
-
Accountancy
-
5,209
702,787
5,209
Analysed between
Charitable activities
702,787
5,209		 2025
£
958,229
702,787
5,209
1,666,225
1,666,225
2025Support costs Governance
costs
£
£
£
47,929
38,898
-
7,898
20,524
-
5,496
4,203
-
182,260
50,261
-
40,563
38,735
-
4,042
10,833
-
8,090
12,731
-
300,849
373,001
-
38,583
47,298
-
67,077
158,404
-
5,209
-
5,268
707,996
754,888
5,268
707,996
754,888
5,268		 2024
£
857,897
754,888
5,268
1,618,053
1,618,053
2024
£
38,898
20,524
4,203
50,261
38,735
10,833
12,731
373,001
47,298
158,404
5,268
760,156
760,156

5 Support costs

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

Professional fees in 2024 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 £2,671 (2024- £2,634) for audit fees.

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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

The average monthly number of employees during the year was:

Governance
Charitable activities
Total
Employment costs
Wages and salaries
Social security costs
Redundancy costs
Other pension costs		 2025
Number
1
37
38
2025
£
868,546
52,816
4,748
32,119
958,229		 2024
Number
1
36
37
2024
£
772,386
56,679
-
28,832
857,897

Redundancy and termination were made in the reporting period. These were fully funded in the period in question and accounted for in the period in which they because payable..

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

Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2025 2024
£ £
Aggregate compensation 67,026 65,115

8 Taxation

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

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

9
Debtors
Amounts falling due within one year:
Trade debtors
Accrued income
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		 2025
£
26,402
12,520
38,922
2025
£
-
-
5,340
5,340
2025
£
32,119		 2024
£
13,623
1,105
14,728
2024
£
433
3,000
5,268
8,701
2024
£
28,832

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
2024
Incoming
resources
Resources
expended
At 31 March
2025
£
£
£
£
681,865
1,498,156
(1,666,225)
513,796
At 1 April
2023
Incoming
resources
Resources
expended
At 31 March
2024
£
£
£
£
743,680
1,556,238
(1,618,053)
681,865

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

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
2025
2025
£
£
Fund balances at 31
March 2025 are
represented by:
Current assets/(liabilities)
159,729
513,796
159,729
513,796		 At 1 April
2024
Incoming
resources
At 31 March
2025
£
£
£
156,310
3,419
159,729
At 1 April
2023
Incoming
resources
At 31 March
2024
£
£
£
149,882
6,428
156,310
Total
Unrestricted
funds
Restricted
funds
Total
2025
2024
2024
2024
£
£
£
£
673,525
156,310
681,865
838,175
673,525
156,310
681,865
838,175

14 Analysis of net assets between funds

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

15 Movements in restricted funds

Fund balance
at 1 April 2024
Incoming
resources
Resources
expended
£
£
£
Love Barrow Together
89,894
43,550
(67,430)
BarrowFull
142,595
399,058
(475,259)
Pause, for thought
28,643
68,276
(56,733)
WCM BarrowFull
3,750
-
(34,711)
Time, for thought
18,927
53,081
(39,928)
#ican
78,210
37,545
(85,186)
#ibelieveyou
74,761
239,871
(234,234)
DA Champion's' Network
3,102
1,880
-
Building Fund
72,816
265,614
(292,810)
Kendal Women's Centres
806
45,249
(43,920)
WCM Sustainability
32,877
9,147
(135)
With Love We Can
11,295
15,738
(20,823)
With Love from Isabel
2,517
30
(407)
Project 23
70
-
-
Project 22
7,207
-
-
AOCC
8,230
-
(8,737)
Communities Can
33,681
-
-
SE Project
14,125
33,000
(12,379)
DA Victims/Survivors Network
405
19,551
(18,812)
Women First
-
144,978
(140,052)
Anything is Possible
36,401
14,053
(39,854)
Project 32
5,000
-
(5,000)
Project 34
4,000
-
(400)
Everything is Possible
6,321
12,254
(12,209)
The National Lottery
Community Fund Know Your
Neighbour
6,232
22,500
(28,732)
Petals
-
25,082
(19,642)
Furness for YOu
-
32,612
(28,832)
Homes with Love
-
15,087
-
681,865
1,498,156
(1,666,225)		 Transfers Fund balance
at 31 March
2025
£
£
(5,000)
61,014
(49,276)
17,118
(9,960)
30,226
33,710
2,749
(9,960)
22,120
(15,120)
15,449
(17,370)
63,028
-
4,982
88,926
134,546
(1,050)
1,085
-
41,889
-
6,210
-
2,140
-
70
-
7,207
507
-
-
33,681
(34,746)
-
(810)
334
(4,910)
16
(1,410)
9,190
-
-
-
3,600
-
6,366
-
-
(4,815)
625
(3,780)
-
35,064
50,151
-
513,796

16 Related party transactions

T Irwin and L Piechura were trustees of the charity and directors of TI Accountancy Limited. The charity purchased services of £1,244 (2024 - £2,894) from TI Accountancy Limited in the year.

The spouse of the Senior Officer provided services to the charity of £nil (2024 - £15,628) in the year.

WOMEN'S COMMUNITY MATTERS

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

17
Cash absorbed by operations
2025
£
Deficit for the year
(164,650)
Movements in working capital:
(Increase)/decrease in debtors
(24,194)
(Decrease)/increase in creditors
(3,361)
Cash absorbed by operations
(192,205)
18
Analysis of changes in net funds		 2024
£
(55,387)
44,177
2,954
(8,256)

The charity had no material debt during the year.