WAST FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024 Registered Charity No.1158551 CEO 01766
WAST INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL AcfiviTIES io BALANCE SHEET li STATEMENT OF CASH FLOWS 12-19 NOTES TO THE ACCOUNTS
WAST Trustees Annual Re ort Year Ended 31 March 2024: Women As lum Seekers To ether Report of the trustees for the year ended 31ST March 2024 The trustees present their annual report and financial statements of the charity for the year ended 31st March 2024. The financial statements have been prepared in accordance with the accounting policies set out in note I to the accounts and comply with the charity's trust deed, 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 published (FRS 102) (effective l January 2019). Structurey governance and management WAST is a Charitable Incorporated Organisation and is constltuted under a trust deed dated th 15 September 2014. Reference and admlnistrative Information Charity Name.. Women Asylum Seekers Together Charity Number: 1158551 Company Number: CE001766 Trustees Farhat Khan Mary Atkinson Bernadette Murphy Noushin Babar Chantal Franco Connie Jimenez Maryum Khan Esther Routledge Sanyia Qureshi Kira O'Donoghue Stephanie Hill Chair of Trustees Treasurer Secretary appointed 25/4/24 appointed 2514124 appointed 25/4/24 appointed 30/5124 Senior Management Under delegation the day-to-day responsibility for the provislon of services rests with the WAST management group and WAST Development Manager. Management Group Mariam Yusuf Sarah Kuteesa Nighat Seema Imade Aluboh
WAST 55 Eufemia Shituula Fanta Kaba - service completed Veronique Bakula - service completed Sohad Mahroof - service completed Nadia Mohamed Asif - service completed Rashida Salifu - service completed Additional members elected May 2024 Ashley Kuazikua Harujezu Tjavanga Tjapaka Tshegofatso Raditedu Development Manager Yasmine Abachi to March 2024 Isobel Zimsek from June 2024 Prlncipal Office Lincoln 2, Floor I, Central Methodist Hall, Oldham Street, Manchester Ml IJQ. Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester M113TQ Bankers Co-operative Bank Business Direct PO Box 250 WN8 6WT Appointment of trustees New WAST member trustees are elected by WAST members at the AGM and serve for 3 years, after which they can put themselve5 forward for re-election. Non-member trustees are appointed by existing trustees and senle for 3 years, after which they may put themselves forward for re-appointment. The Trust Deed provides for a minimum of 3 trustees, to maximum of 12 trustees, with no more than 4 trustees due for re-appointment in any one
WAST ?5 year. At the monthly trustee meetings, the trustees agree the broad strategy and areas of artivity for the Charity, including investment, reserves and risk management policies and performance. The day-to-day administration of the Charity is delegated to WAST management group, elected by the WAST membership, which is overseen and supported by two paid part-time staff members; a Grassroots Coordinator and a Development Manager. Trustee induction and training All trustees are familiar with the work of the Charity and are invited to attend training courses on responsibilitles of trustees, financial governance and organisational policy and procedures. WAST is a registered member of the National Council for Voluntary Organisations (NCVO). ObJectives and activities The organisational objectives of Women Asylum Seekers Together derive from the following vision and values developed by WAST management group members: Our Mission Statement: WAST Manchester is o grassroots organisotion led by andfor women seeking osylum in Greater Manchester. We campoignfor socialjustice and women's rights through a peer-led support model that helps women find their place in the UK." Our Values: Compassion.. we empathise Respect.. we listen and believe Inclusion.. we welcome Empowerment.. we raise women s voices WAST Manchester is a grassroots organisation led by and for women seeking asylum in Greater Manchester. Our mission and purpose Is to campaign for social justice and women's rights through a trauma informed a peer-led support model that helps women find their place in the UK. Our vision is that through compassion, respect, inclusion and empowerment we support women to reach their potential and have a voice within an increasingly hostile environment. WAST Manchester supports women to integrate into a peer led support model of women who empower one another to know their rlghts and fight social injustices through various carnpai8ns and community partnerships. The cornerstone of WAST is our weekly drop-in where women offer mutual support, practical help and share information, as well as accessing legal 5UPPOrt and advice regarding their asylum claims. We also involve WAST women in campaigns within the community on a local, regional and national level, enabling them to know their rights via workshops whilst enhancing their public speaking skills and knowledge of legislation in the publlc sphere. Integrating women into the community to help them find their place in Manchester 15 at the core of WAST, and we provide a space for
WAST ?5 wellbeing sessions, our dance group and WAST Nightingale's choir to rehearse to perform and communicate their message about justice for women and social inclusion across Greater Manchester, A review of our achievements and performance: How our activities delivered public benefit Nothing is impossible here Management Group member Whoever comes to WAST, their life changes-_ Management Group member Between April 2023 and March 2024 we welcomed 79 new members and currently have 159 members and 75 children in our network. Over the year our longstanding wellbeing artivities have continued to develop and thrive and new activities and ideas, responding the needs of members, have been introduced. The Friday drop-in remain5 the cornerstone of WAST, allowing women to acce55 information, signposting and peer support, and acting as a conduit to engagement with our other activities. With the help of our valued partners, several activities have run alongside the drop-in. Afrocats have facilitated joyful dance sessions which have a significant impact on women's wellbeing. Greater Manchester Immigration Aid Unit (GMIAU) have continued their highly valuable support to WAST through the provision of free legal advice for up to 10 women per month. This support is a lifeline for members trying to navigate the asylum system, many of whom do not have access to a solicitor. The English Conversation Club, facilitated by student volunteers from the University of Manchester, has also continued, allowing members to improve their English language skills and confidence. The sewing group and Nightingales choir, led by Management Group members, have continued to meet fortnightly, enabling women to develop and express their creative skills and share their diverse cultures and stories with the wider community. The choir are regularly invited to perform at high-profile events, providing a platform for WAST women to speak out and share their stories and to garner public support for WAST. WAST also undertook a range of short-term projects. such as the 'My Culture, My Cookbook, project, which had started in February 2023. This enabled women placed in initial accommodation settings, such as hotels. to cook together and share dishes from their home country, building community and enabling access to culturally appropriate food. The project culminated in the creation and publication of the 'My Culture, My Cookbook, collection of the women's recipes. WAST also linked up with Netball England through which younger rnembers who wanted to do something more active, organised a series of netball sessions, beneficial to their physical and mental health. WAST has reached out to the local community in a range of ways, such as through its first standalone public Refugee Week event at Manchester Central Library which allowed
WAST ?5 members to celebrate and honour their resilience and journeys as refugees, through song, poetry, dance and stories. WAST members formed a new Asylum Support and Campaigns group in November 2023, which meets weekly. The group's initial focus has been on developing members, skills and knowledge of the asylum system, enabling them to use their voices more effectively to communicate their experience and campaign for change. They have undertaken media training, learning how to share their stories in more impactful ways and training with Right to Remain on how the asylum process works. These have continued to build women's confidence and understanding, supporting their participation in protests and challenge5 to policies affecting them, such as the Rwanda Plan. Strengthening and developing WAST WAST has continued to build on it5 model of 'trauma informed peer support, and to develop its understanding of the impact of trauma and how to create a place of safety for members. Management group, members and trustees have attended valuable training on safeguarding and trauma support specific to women seeking asylum. WAST'S management group, elected by the membership, continue to be at the forefront of WAST, designing and leading activities and implementing its peer support model. The 10 WAST management members elected in May 2023 have undergone an induction programme and ongoing training to build their skills and confidence to lead WAST. Three members now have their leave to remain and continue to lend their support to WAST by volunteering at drop-ins and activities. In the past year, WAST has undergone important processes to strengthen its organisational infrastructure and build its sustainability as a member-led group. A collaborative Business Planning process was undertaken involving members, management group, trustees and staff in developing a strategy for WAST for the next 3 years which places women seeking asylum in Greater Manchester at the centre. The areas of work voted as the top priorities for delivery by the wider WAST membership, were Asylum Workshops, Dealing with Trauma and the Asylum Campaign and Support Group. Work has also continued throughout the year to implement the recommendations of the Operational Review which took place between March and July 2023, which has included clarifying the terms of reference of the Management Group and identifying partners to develop IT infrastructure and a Customer Relations Management system. Financial review The annual income for the year ended 31st March 2024 was £131,260 and expenditure was £124,181 leaving a surplus of £7,079. The trustees are confldent that WAST continues to run its core services within budget, with the Development Manager working with the Treasurer
WAST and external finance worker to ensure our organisational budget remain5 secure and clearly allocated to our growing schedule of activities and staffing and volunteering costs. Investment powers and policy The trustees, having regard to the liquidity requirements of operating the charity, have kept available funds in an interest bearing deposit account. Reserves policy and going concern The balance held in unrestricted reserves at 31st March 2024 wa5 £109,931 (2023: £79,194} all of which are free reserves. The trustees aim to maintain free reserves in unrestricted funds at a level which meets the day-to-day expenditure of the project and to keep sufficient restricted funds in order to see these funded projects to their conclusion. The main source of income for WAST is grants, consequently the accounts do not include any adjustments that would be necessary should these sources of income cease, however we do not anticipate this as a result of the strong relationships built up with funders and the projected funding opportunities we are aware of for the next financial year. Rlsk management The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Trustees responsibilities In relatlon to the financial statements The charity trustees are responsible for preparing a trustees, annual report and 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 charity trustees to prepare financial statements for each 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 period. In preparing the financial statements, the trustee5 are required to.. Select suitable accounting principles and then apply them consistently; Observe the methods and principles in the applicable Charities SORP; Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to
WAST ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the a55ets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by the trustees on 6TH November 2024 and signed on their behalf by: Mary Atkinson (Treasurer)
INDEPENDENT EXAMINERS REPORT TO THE TRUSTEES OF WAST REGISTERED CHARITY NO. 1158551 sl I report on the accounts of the charity, for the Year Ended 31 March 2024 which are set out on pages 9 to 19. Respective Responsibilities of Trustees and Examiner Thc ch£wity's trustecs are responsiblc for the preparation of the accounts. The charity tTUStees consider that an audit is not required for this ycar under section144(2) of the Charities ALt 2011 (the 201 l Act) and that an independenl examination is needed. The charity is preparing accrucd accounts and I am qualificd to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wal¢s. It is my responsibility to.. Examine the accounts under section 145 of the 2011 Act. follow the proccdures laid down in the general Directions given by the Charity Commission under section 145{5)(b) of the 201 l Act. and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeklng explanations from you as trnstees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out below. Independent Fxaminer's Statement In connection with my examination, and except as disclosed below, no matter has come to my attention . ( l ) which gives me reasonable cause to believe that in any material respect the requirements: to kcep accounting rccords have in accordance with section 13 0 of the 2011 Act" and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 201 l Act, have not been met. or (2) to which, in my opinion, attention should bc drawn in order to enable a proper understanding of the iCountS to bc reached. Signed.. E.L Anderson MA FCA CTA th Date: 6 November 2024 Community Accountancy Service Ltd The Grange, Pilgrim Drive, Beswick, Manchester, Ml13TQ
WAsr STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2024 Totsl Funds Total Funds Year Ended Year Ended Unrestrlcted Restrlcted 31st March 31 st March Funds Funds 2024 2023 Notes Income from: Donations and18gacies Charitable Activities Investment Income Other Total (3) (4) 10,991 32.500 182 2,238 45,911 2,460 82,889 13,451 115,389 182 2,238 131,260 15,415 169.647 21 3,787 188,870 85,349 Expenditure on: Charitable Activities Total (5) 15,174 15,174 109,007 109,007 124,181 124.181 136,237 136,237 Net Incomel(expenditure) 30,737 (23.658) 7,079 52,633 Transfers between funds {12) Net movement In funds 30.737 (23,658) 7,079 52,633 Reconciliation of funds Total funds brought forward Total fund8 carried forward (12) (12) 79,194 109,931 50,777 27,119 129,971 137.050 77,338 129,971 The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities. The notes on pages 12 to 19 form part of these accounts.
WAS[ 10 BALANCE SHEET AS AT 31st MARCH 2024 2024 2023 Notes Flxed assets. Tangible assets Total fixed assets (9) 239 239 662 662 Current as88ts: Debtors Cash at Bank & in Hand Totsl current assets (10) 1,272 139,057 140,329 1,334 140,182 141,516 Liabillties: Creditors.. Amounts falling due within one year (11) 3,518 12,207 Net current assets or liabilitl8S 136,811 129,309 Total assets less current liabilities 136,811 129,309 Total net assets or liabilities 137,050 129,971 The funds of the charity: Restricted income funds Unrestricted income funds (12) (12) 27,119 109.931 50,777 79,194 Total charlty funds 137,050 129,971 Approved on behalf of the Trustees Management Committee F. Khan M. Atkinson Date.. 6th November 2024 The notes on pages 12 to 19 fom part of these accounts.
WA 11 Statement of Cash Flows for the year •ndlng 31 st March 2024 Reconciliation of net movement in funds to net Gash flow from operating activities Year Ended Year Ended 31st March 31st March 2024 2023 Net movement in funds Add back depreciation Deduct investment income Decreas81{increase) in debtors Increasel{decrease) in creditors Net cash used in operating actlvities 7,079 423 {182) 62 {8,689) (1,307) 52,633 418 (21} {8841 (7,609) 44,537 Cash flows from investment activities: Interest Purchase of fixed assets Net cash provided by InvtIng a¢tivltie8 182 21 (717) (896) 182 Increasel{decrease) in cash and cash equivalents during th8 year (1,125) 43,841 Cash and cash equivalents brought forward 140,182 ,341 Cash and cash equivalents carrled forward 139,057 140,182
WAST 12 Notes to the accounts 1. Accounting policies (a) Basis of preparation and assessment of going concern The accounts {financial statements) have been prepared under the historical cost convention with ttems recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Ststement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 1st January 2019 and the Financial Reporting Standard applicable in th8 United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Th8 charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charitys abilty to continue as a going concem. {b) Funds structure Restricted funds are funds which are to be used in accordance with Specif restrictions imposed by the donor. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherants of the charitable objects. Unrestricted fijnds include designated funds where the trustees, at their discretion, have created a fund for a specific purp)se. Further details of each fund are disclosed in note 12. There were 5 restricted funds at the year end. (c) Incorne recognition All income is recognised once the charity has entitlement to the income. it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entit18d to the funds, the income is deferred and not rec&Jnised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those condits'ons will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. this is normally upon notrfication of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notrfication has been received of the dividend due. (d) Expenditure Recognltlon Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and th8 amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more inforniation on this attribution refer to note {fj below. (e) Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incurred. {fj Allocation of support and governance costs Support costs have been allocated between governan costs and other support costs. Governance costs comprise all costs involving the public accountabilty of the charity and its Complian with regulation and good practice. These costs include costs related to independent examination ad legal fees together with an apportionment of overhead and support costs. Governance costs and support costs relating to charitable activities have been apportioned based on usage. The allocation of support and governance costs is analysed in note 6.
WAST 13 Notes to the accounts (g) Costs of ralsing funds There are no costs associated with the of raising funds. {h) Charitable Activltie8 Cosls of charitable activities include govemance costs and an apportionment of support costs as shown in note 6. (i) Realised gains and losses All gains and losses are taken to the Statement of Financial Activities as they artse. Realised gains and losses on investrnents a calculated as the difference between sales prOed5 and their opening carying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses a calculated as the differen between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities. U) Tangible fixed assets and depreciation All assets costing more than £500 are capttalised and valued at historical cost. Depreciation is charged on the following basis.. Computer Equipment 33¥0 on costs (k) Pensions The charity contributes towards an auto*nrolment pension scheme. The charity has no liabilty beyond making its contributions and paying across the deductions for the employees deductions. 11) Contingent liabilities A contingent liability is identified and disclosed for those grdnts resulting from a possible obligation which will only be confirmed by the occurrence of one or more unrtain future events not wholly wholly within the trustees control. (m) Debtors Trade and other debtors are reccgnised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. (n) Creditors and Provisions Creditors and provisions are reccgnised where the charty has a present obligation resulting from a past event that will probably result in the transfer of the funds to a third paty and the amount due to settle the obligation can be measured of estimated reliably. Creditors and provistons are nomially recognised at their settlement amount after allowing for any trade discounts due. 2. Related party transactions and trustees. expenses and remuneratlon The trustees all give freely their time and expertise without any fomi of remuneration or other benefit in cash or kind {2023: £nil). Expenses paid to the trustees in the year totalled £120 (2023: £716). This includes travel and mobile data costs for participation in training and developm8nt.
WAST 14 Notes to the aGcounts 3. Donations and Legacies Unrestricted Restricted Total Funds Year Ended Year Ended Year Ended 31st March 31st March 31st March 2024 2024 2024 Donations Donations from Choir perfomiances Donations - Destitution Fund 10,406 585 10,406 585 2.460 13.451 2,460 2.460 10,991 Year Ended 31st March 2023 Year Ended Year Ended 31st March 31 st March 2023 2023 Prior Year Donations Donations from Choir perfomiances Th8 Charity Service 3,435 8.980 3,435 8,980 3,000 15,415 3,000 3,000 12,415 4. Income from charitable actlvities Unrestrlcted R•stricted Total Funds Year Ended Year Ended Year Ended 31st March 31st March 31st March 2024 2024 2024 Grants: Tides Foundation (deferr8d from 2022123) Alan & Babette Sainsbury Trust Paul Hamlyn Trust QWF Disrupt The Charity seiCe MDF Other Grants 7,040 3,269 49,700 2,200 10,000 3,000 7,680 7.040 3.269 49.700 2,200 10,000 3,000 7.680 32,500 115,389 32.500 32,500 82,889 Prior Year Unrestricted Restricted Total Funds Year Ended Year Ended Year Ended 31st March 31st March 31st March 2023 2023 2023 Grants: Oglesby Charitable Trust (Spotlight) Tides Foundation (less £7,040 deferred) Alan & Babette Sainsbury Trust Paul Hamlyn Trust ROSA Community Fund Fearless Future Spirit of Manchester Fund Disa Fund -Talent Fund MDF Other Grants 21,999 5.030 5,000 60,000 14.063 7.955 21,999 5,030 5.000 60.000 14.063 7.955 5.000 1.000 2.000 15,600 32,000 169,647 5,000 1,000 2.000 15,600 32,000 38,000 131,647
WAST 15 Notes to the account8 Total Year Total Year Ended 31st Ended 31st March 2024 March 2023 S. Expendlture Unrestricted Rastrlcted Expenditure on charitable activities: Employment Costs Staff Training Supervision Staff Expenses Choir Refreshments Choir Room Hi Choir Travel Drop In Retreshments Drop In Room Hire Drop In Travel Sewing Group Food & Refreshments Sewing Group Room Hir8 Sewing Group Travel Sewing Group Materials Other Activities Food & Refreshments Other Activities Room Hire Other Activities facilitators Other Activities Women's training Women's travel Conference, campaigning & Action Expenses Office Refreshments Trips, Events & Activities Cookbook Marketing & Communications Destitution Payments Project Partner Uniforms for Children Volunteer Travel Workshops Support Costs Governance Costs 42,897 554 385 148 249 653 1,523 4,035 2,530 8,559 108 18 273 42,897 554 385 148 292 653 2,271 5,060 3,770 12,951 987 425 2,231 361 754 995 300 1,248 2,872 30 1,161 434 5.476 685 4.295 9,980 35,534 3.158 1.754 43 2,295 748 1,025 1,240 4,392 879 407 1.958 361 319 6,742 17,258 4,757 754 945 300 1,243 2,872 30 1,161 430 4,262 685 4,295 9,980 50 110 702 7,065 1,214 1,750 22,296 3,315 5,600 182 305 487 240 13,875 9,467 136,237 2,666 13,875 5,938 109,007 16,541 5,938 124,181 15,174
WAST 16 Notes to the accounts 6. Allocatlon of governance and support costs The breakdown of support costs and how these were allocated betsveen governance and other support costs is shown below.. General Support Governance 2024 Total 2023 Total Management Group Travel, Data & Refreshments Management Group Training & Supervision DBS Checks Rent, Rates & Utilities Room Hire Miscellaneous Expense Minor Equipment Depreciation Book-Keeping Recruitment Insurance Payroll Bureau Bank Charges Bad Debts Telephone & Internet Accountancy Fees HR Support Operational Review & Development Subscripts'ons Post, Printing & Stationery 2.826 1,105 2,826 1,105 61 5,280 1,864 366 351 423 2,503 7,079 1.740 61 5,280 1,864 366 351 423 2,503 4,788 15 312 418 2,508 429 831 420 69 258 1,494 648 746 909 468 131 909 466 131 1.666 1,886 660 2,095 1,347 22 404 22.479 660 2,095 1,347 22 404 16,541 112 1,675 23,342 5,938 7. Staff Numbers and Costs 2024 2023 Staff costs were 8s follows.. Salaries and wag8S Social security costs Pensions 40,644 33,765 2.253 42,897 1,769 35,534 The charity employed 2 people during the year. The average number of employees based on full time equivalent was as follows.. Number Number Services (full time equivalent.. 1) 8. Independent Examlner Fees Year Ended Year Ended 31st March 31st March 2024 2023 Independent examination fees Other services 660 466 1,128 648 420 1,068
WAST 17 Notes to the accounts 9. Tangible Fixed Assets Computer Equipment Total Cost At 1 st April 2023 Additions Disposals At 31sl March 2024 1,261 1,261 1,261 1,261 Depreciation At 1st April 2023 Charge for Year Eliminated on disposals At 31st March 2024 599 423 599 423 1.022 1,022 NET BOOK VALUE At 31st March 2024 At 31st March 2023 239 662 239 662 10. Analysis of debtors Year Ended Year Ended 31st March 31st March 2024 2023 Other Debtors Prepayments 234 1,038 1,272 490 1.334 Restricted Unrestricted 1,038 234 1,272 490 1,334 11. Creditors: amounts falling due within one year Year Ended Year Ended 31st March 31st March 2024 2023 Other creditors and accrL*als Other Taxes & Social Security Costs Deferred income 3,239 279 1,898 10,309 12.207 3,518 Restricted Unrestricted 3,518 11,559 648 12,207 3,518 Deferred Income". Deferred income consists of restricted grants Deferred income brought forward Deferred income released during year Income deferred during the year 2024 2023 10,309 (10,309) 10,309 (10,309) 10,309 10,309
WAST 18 Notes to the accounts 12. Analysls of chariL1ble funds Analysis of movements in unrestricted fund8 Balance at 31st March 2024 Balance at 1st April 2023 Incorning Resources Resources Expended Transfers General Fund 79,194 79,194 45,911 45,911 (15,174) {15,174) 109,931 109,931 Prior Year Balance at 31st March 2023 Balance at 1st April 2022 Incoming Resources Resources Expended Transfers General Fund 40,990 40,990 54,223 54,223 (24,105) {24,105) 8,086 79,194 79,194 Name of unrestrlcted fund.. General Fund Descriptlon, nature and purpose of the fund The fr88 reserves Analysis of movements in restricted funds Balance at 31st March 2024 Balance at 1st April 2023 Incoming Resources Resources Expended Transfers Alan & Babette Sainsbury Trust Disrupt Donations - Destitub'on Fund Paul Hamlyn Trust Tides Foundation MDF QWF Community Fund Disa Fund - Talent Fund The Charity Service 400 3.269 10,000 2.460 49.700 7,040 7,680 2,200 (3.669) 10,000 2,360 8,499 4.980 (100) {77.933) {7,090) (7,680) (2,200) (5,910) (2,000) (2,425) (109.007) 36.732 5,030 5,910 2,000 705 50,777 3.000 85,349 1,280 27,119 Prior Year Balance at 31st March 2023 Balance at 1st April 2022 Incoming Resources Resources Expended Transfers Alan & Babette Sainsbury Trust Oglesby Charitable Trust (Spotlig ROSA Paul Hamlyn Trust Tides Foundation MDF Other Grants Community Fund Disa Fund- Talent Fund The Charity Service 1,731 5.000 21.999 14.063 60,000 5,030 15.600 (6,331) (21.999) (14,499) (49,256) 400 254 25,988 182 36,732 5,030 107 8.268 (15,707) {8,268) 7.955 2,000 3,000 134,647 (2,045) 5,910 2,000 705 50,777 (2,295) (112.132) 36,348 (8.086)
WAST 19 Notes to the accounts 12. Analysis of charitable funds continued.. Name of restricted fund: Description, nature and purpose of the fund Alan & Babette Sainsbury Trust - towards core costss Oglesby Charitsble Trust (Spotligtr- towards drop in development & wetfare rights advi worker ROSA to cover costs for training in trauma informed peer support, implementation and coun5elllnrefleC1lve practice for management group members. - towards core costs - towards core costs destitution funding for women with no recourse to public fundslstreet homele< contribution towards activities - towards the 'What About Us" project towards choir costs - towards the costs of "My Culture My Cookbook" Paul Hamlyn Trust JJ Charitable Trust MDF Afrocats Tides Foundation The Charity Service Community Fund 13. Analysis of net a88ets b8tween funds Unrestricted Restricted funds funds Total Fixed Assets Cash at Bank and In Hand Other net current assetsllliabilities) Total 239 28,040 {1,160) 27,119 239 139,057 (2,246} 137,050 111,017 (1,086) 109,931 Prior Year Unrestricted Restricted funds funds Total Fixed Assets Cash at Bank and in Hand Other net current assetsllliabilities) Totsl 662 60,830 (10,715) 50,777 662 140,182 {10,873) 129,971 79,352 (158) 79,194 14. Operating Lease Commitments The charity has the following annual commitment under op8rating leases. Seryices Within one year Beeen two to five years 2,177 3,810 5,987 The charity have a rolling tenancy agreement covering their Manchester office. 15. Financial Instruments The charity only has financial assets and liabilities of a kind that qualfy as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subs8quently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method. 16. Post balance sheet events The trustees consider that there are no post balance sheet events to disclos8.