## **WEST END WOMEN AND GIRLS CENTRE CIO** 

**REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2023** 

**Charity number 1160161** 



**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

The trustees are pleased to present their annual report together with financial statements of the charity for the year ended 31 March 2023. 

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable to the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). 

## **1. Objectives and activities** 

As the first and only open access community-based women and girls centre in Newcastle, West End Women and Girls Centre aims to build the power of women and girls, who have been and continue to be disenfranchised. We seek to drive positive change in the world, our community and in women and girls’ lives. We do this by providing group work where women and girls can meet, have fun, learn new skills and look at issues relevant to their lives, building confidence in a safe and supportive environment. 

## **2. Achievements and performance** 

In 2023, the charity will celebrate 42 years of successfully delivering services to women and girls in Newcastle. Having started 42 years ago offering one youth work session a week to women and girls in Elswick, we now offer women’s group work sessions every morning, youth groups every evening and courses and 1 to 1 support every afternoon, with over 20 sessions a week for girls through to grannies and every woman in between. 

As we continue to live through the effects of Covid and in the middle of a major cost of living crisis it is important that a neighbourhood youth and community centre, with services based on the expressed needs of the local community and welcoming, knowledgeable and passionate local staff, continues to survive and thrive. 

Our summer provision proved very important in bringing the whole community together and into Elswick Park. We provided 5 full days of activities including family bike rides, juniors, inters and senior youth sessions, all with healthy, nutritious meals. Our Picnic in the Park days were very popular with over 200 families attending every week come rain or shine. 

Throughout Covid, whilst delivering soup through Scran 4 the Fam, we talked to women and families who were stuck in flats with no outside space, families who could not afford holidays, who were trapped in Domestic Abuse relationships; as a staff team we realised everyone needs the 3 F’s: Fun, Food and Freedom. We decided we needed to grow our work into the wilds of Northumberland and took on a 20 year lease for a farm from the National Trust. We moved in during Storm Arwen and started to dream. 

In the first year of running the farm we welcomed over 1,100 women to Fallowlees, including over 300 girls and young women. During term time, we went up to the farm twice a week, leaving at 9.30am and returning at 2.30pm to fit in with the school run. Women worked hard planting trees, sowed and harvested vegetables, fed and cared for the animals and collected eggs from the Hens. At the end of each day we ate a meal together, harvested from the 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

farm. The rest of the produce was distributed back to the West End of Newcastle, to women and their families, like a free farmers market. 

In the School holidays, we took minibus loads of excited girls and young women to work and camp on the farm. The Older Girls prepared a camping field and barn and built seats and a fire pit for the juniors and lnters. They were visited by the Police and Crime Commissioner on GCSE results day and took pride in showing her around the farm and talking about their results. We were also happy to host a visit from the Director General of the National Trust as the first Women’s centre and Charity to take on a farm tenancy in the country. 

Our Partnership with Open Clasp Theatre Company who share our building and values continued to reap rewards for both organisations and our community. As part of Open Clasp’s workforce development programme, they trained 2 of our Gender Equality Peer Educators in facilitation skills using drama techniques. Our Peer Educators worked with a group of young passionate women from the centre and a writer employed by Open Clasp to create a play called ‘WE’ about social justice and gender equality in our community. The play was performed at Open Clasp’s AGM to great acclaim. We fundraised to buy specialist curtains to be fitted in our Mrs Robinson Hall to improve acoustics with the result of creating a community theatre in the West End of Newcastle. 

During the 16 Days of Action to End Violence Against Women and Girls, we worked with Open Clasp to highlight gender-based violence jointly hosting a performance of the BBC film of Open Clasp’s award winning play ‘Key Change’ with a panel of experts including the Police and Crime Commissioner for Northumbria. In partnership with Square 1 Law and Open Clasp we also hosted a screening of ‘Rattlesnake’ about coercive controlling behaviours with a panel of experts including our own Domestic Abuse Peer Educators and graduates from our Domestic Abuse recovery course Safe 4 Life. 

We have continued to build positive partnerships with organisations who share similar aims and values, including the Soroptimists who have supported the farm, paying for and planting trees. Square 1 Law continue to support the centre as their Charity of the Year and are supporting a fundraising initiative for a tractor for the farm. We have been supported by local, national and international businesses this year. Our local Dallas Carpet shop paid for a new sign on the front of the centre. Home Group (as part of the building of their new HQ) supplied construction contractors, BAM, to refurbish a room in our building to be used as a library. Bellway provided us with a team of graduates to write a business case for our Café in the Park project. Ryder Architecture are working pro-bono with the centre to re-develop unused farm buildings into accommodation for women and families with a community kitchen and dining area. Without this support, the centre would not be able to be making strides to fulfil our future ambitions for our building, the farm and the women and girls we work with; we are sincerely grateful. 

We were proud to be asked to be the keynote speakers at the RMT Union Women’s conference with the Centre Co-ordinator and Senior Domestic Violence Peer Educator talking about our work and raising awareness of the issues in our community. 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

We took the whole centre on a trip to St James’ Park to watch the Newcastle United Women in the cup. It was a joy to see women and girls who had never been to a live football match enjoying the game and the atmosphere. 

We worked in partnership with the TUC and women’s organisations to plan the Reclaim the Night march. The Older Girls made banners with Newcastle University and proudly marched the streets of Newcastle. They spoke as a group at the rally at Baltic Square about their experiences of harassment in school and on the streets and their campaigns on social media. 

We held our first actual (not virtual) Annual General Meeting in 2 years, with over 150 women and girls attending and making their voices heard in the democratic process of running a charity. They also joined in games, a quiz and had a night of fun with family and friends celebrating being together after the pandemic. 

For International Women’s Month in March, we hosted an exhibition of the work of local artist, Tish Murtha, who photographed Juvenile Jazz bands in the late 70’s and early 80’s in and around Elswick. This was the first exhibition of Tish’s Juvenile Jazz Bands work and we were happy to welcome her family and the local community to come and find themselves in the photos. To end International Women’s Month, we hosted a 4-night run of Open Clasp’s important play ‘Lasagna’ at the centres new West End Theatre venue to sold out audiences and great success. 

We are very proud and honoured to receive a British grown tree from the ‘Tree of Trees’ as part of The Queen’s Green Canopy and Platinum Jubilee celebrations. We are pleased to be gifted this special tree in a pot embossed with Her Majesty’s cypher in recognition of the vital contribution we make to our community. We held a celebration event and invited The LordLieutenant of Tyne and Wear, Lucy Winskell OBE, to plant the tree in our community garden in Elswick Park as a symbol of a greener environment. 

## **3. Public benefit** 

The Board of Trustees has referred to the Charity Commission's guidance on public benefit when reviewing the charity's objectives and planning its future activities. This annual report will aim to demonstrate the link between our charitable activity and how this benefits our service users. 

## **4. Financial review** 

West End Women and Girls Centre are funded by a variety of income. The total income for the year was £417,155. This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice. 

The Statement of Financial Activities for the year ended 31 March 2023, shows a net surplus across all funds of £28,169 (2022: £84,375). 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

The Balance Sheet at 31 March 2023 shows total funds carried forward of £1,081,870 of which £185,955 are restricted funds, the trustees have designated funds totalling £777,390 which include £225,051 invested in tangible fixed assets and £148,846 as detailed in the reserves policy, the unrestricted reserves are £118,526. 

## Reserves policy 

The Board of Trustees has examined the charities requirements for reserves in light of the major risks to the organisation. The established policy is for designated unrestricted funds held by the charity to be set at 5 months of the expenditure plus estimated redundancy and close down costs; the designated fund for the year is £148,846. The reserves are needed to maintain the current activities of the charity in the event of a significant drop in funding. The reserves are also needed to cover the costs of potential redundancies. 

## **5. Plans for future periods** 

The current economic climate, cuts to the welfare budget, 11 years of austerity as well as the global pandemic and the cost of living crisis has had a devastating impact on our community and membership. It is more important than ever that neighbourhood youth and community centres such as ours, which was set up by the community for the community, continues to respond to the expressed needs of our community. 

Poverty is a real and present danger in our community and we will continue to support people with welfare benefits advice, job seeking support and skills development. We provide food at all of our sessions and will continue to support women and families to grow their own food with help from our community gardeners. We will take women and girls on weekly trips to our farm where we can develop different ways to grow food which we can bring back to benefit our community. We will continue with our popular Cookery Club where women and girls can share recipes from around the world with each other creating cultural change through conversations and cooking. 

We will continue to realise our dream of fitting out, stocking and opening a Women’s Library in our Building. 

We have been working with Ryder Architecture who have pro-bono designed the refurbishment of outbuildings at the farm into high quality, flexible accommodation and a large communal kitchen and dining area. These refurbished buildings, once fundraised for and built, will enable us to benefit all of our membership and beyond by: providing free of charge holidays for women and their families who would not otherwise be able to afford a break; a space for youth groups to stay at the farm all year round; a safe space and respite for survivors of Domestic Abuse and women who are experiencing poor mental health. 

One of the biggest issues in our community currently is housing. Houses to big and too small, inaccessible and inappropriate for the needs of our membership. Too few houses available from social landlords and too expensive from private landlords.  We are working in partnership with Winner Women’s Centre from Hull to explore sustainable housing options 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

for our community and survivors of domestic abuse. In order to facilitate this process, the board of Trustees have designated unrestricted reserves to the Women’s Housing Initiative project. 

The prevalence of domestic abuse and violence against women and girls in our society is a tragic and preventable reality. We will continue to build the power of survivors while campaigning for systemic change to address structural inequalities, continuing to build partnerships to fight for social justice and Smash the Patriarchy. 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

## **6. Reference and administrative details of the charity, its trustees and advisors** 

|Charity Name|West End Women and Girls||
|---|---|---|
||Centre CIO||
|Registered|1160161||
|Charity Number|||
|Trustees|Kate Hargreaves||
||Marwa Omar||
||Joanne Keegans||
||Sara Bryson|Chair|
||Jemma McLachlan||
||Hayley Davidson||
||Rachel Gallagher|Appointed 01 September 2022|
|Centre|Huffty McHugh||
|Coordinator|||
|Registered Office|The Stephenson Building||
||173 Elswick Road||
||Elswick||
||Newcastle upon Tyne,||
||NE4 6SQ||
|Independent|MW Accounting,||
|Examiner|Bookkeeping and Training||
||Woodgate House||
||Wood Street||
||Gateshead||
||NE11 9NP||
|Bankers|The Co-Operative Bank Plc||
||Customer Service||
||P O Box 250, Skelmersdale||
||WN8 6WT||



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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

## **7. Structure, governance and management** 

## Governing documents 

West End Women and Girls Centre CIO is a charitable incorporated organisation, governed by its constitution, adopted on 27[th] January 2015. 

## Appointment of Trustees 

Trustees are elected by members of the organisation at the Annual General Meeting (AGM) and are eligible to stand for re-election each year. There is a minimum of three and maximum of 12 trustees at any given time. The trustees have the power to co-opt up to three other members and agree to meet at least four times a year. 

Newly appointed trustees are invited to an induction day which includes meeting with the other trustees and the Coordinator to get an overview of the work of the charity, including its constitution and its finances. Part of this day also includes a brief induction with other key staff members. Trustees are given a copy of the constitution and the previous year's annual report and accounts. Should trustee training be required, this is arranged and once a year a development day is held for all trustees and staff. 

## Organisation 

The trustees administer the charity and the Coordinator is responsible for managing the work of the charity on a day-to-day basis. 

The trustees are aware that the major risk to the organisation is lack of funding. Each quarter the risk is assessed when budgets are compared to actual spend and reserves are reviewed on a yearly basis to ensure that there are sufficient funds available to cover five months running costs and any possible redundancy costs. 

## Risk management 

The management committee has conducted its own review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Internal risks are minimised by the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity. 

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**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **TRUSTEES ANNUAL REPORT** 

For the year ended 31 March 2023 

## **8. Trustees responsibilities in relation to the financial statement** 

The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

The trustees are required 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, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to: 

- select suitable accounting policies and then apply them consistently; 

- observe the methods and principles in the Charities SORP; 

- make judgements that are reasonable and prudent; 

- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. 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. 

Approved by the trustees on ………………….. and signed on their behalf by: 12/10/2023 

Sara Bryson Chair Sara Bryson (Oct 12, 2023 14:02 GMT+1) 

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## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES** 

For the year ended 31 March 2023 

I report on the financial statements of West End Women and Girls Centre CIO for the year ended 31 March 2023, which are set out on pages 10 to 24. 

## **Respective responsibilities of trustees and examiner** 

The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed. 

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Member of the Association of Accounting Technicians. 

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: 

- h examine the accounts under section 145 of the Charities Act, 

- h to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and 

- h to state whether particular matters have come to my attention. 

## **Basis of independent examiner's statement** 

My examination was carried out in accordance with 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 seeking explanations from the trustees 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 in the statement below. 

## **Independent examiner's statement** 

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect: 

- h the accounting records were not kept in accordance with section 130 of the Charities Act; or 

- h the accounts did not accord with the accounting records; or 

- h the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination. 

I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper  understanding of the accounts to be reached. 

Michelle Wright MAAT Michelle Wright (Oct 12, 2023 16:37 GMT+1) MW Accounting, Bookkeeping & Training Woodgate House Wood Street Gateshead NE11 9NP Date: 12/10/2023 

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## **WEST END WOMEN AND GIRLS CENTRE CIO STATEMENT OF FINANCIAL ACTIVITIES** 

For the year ended 31 March 2023 

|6<br>7<br>Other trading activities<br>8<br>9<br>**Expenditure on:**<br>10<br>11<br>**_Total funds carried forward_**<br>**Reconciliation of funds**<br>Total funds brought forward<br>Notes<br>**_Total income_**<br>Donations and legacies<br>**Income from:**<br>Investments<br>Charitable activities<br>Grants and contracts<br>Raising funds<br>Operation of the charity<br>**_Total expenditure_**<br>**_Net income/(expenditure)_**<br>Transfers between funds<br>**_Net income/(expenditure) and net_**<br>**_movement of funds_**<br>Charitable activities|Unrestricted<br>Funds<br>£<br>55,728<br>68,375<br>44,012<br>225<br>168,340<br>600<br>69,113<br>69,713<br>98,627<br>( 403,492 )<br>( 304,865 )<br>423,391<br>118,526|Designated<br>Funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>20,818<br>20,818<br>( 20,818 )<br>403,492<br>382,674<br>394,715<br>777,389|Restricted<br>Funds<br>£<br>1,250<br>240,746<br>6,819<br>-<br>248,815<br>-<br>298,456<br>298,456<br>( 49,641 )<br>-<br>( 49,641 )<br>235,596<br>185,955|**Total**<br>**2023**<br>**£**<br>**56,978**<br>**309,121**<br>**50,831**<br>**225**<br>**417,155**<br>**600**<br>**388,387**<br>**388,987**<br>**28,169**<br>**-**<br>**28,169**<br>**1,053,701**<br>**1,081,870**|**Total**<br>**2022**<br>**£**|
|---|---|---|---|---|---|
||||||**35,308**<br>**381,193**<br>**27,894**<br>**-**|
||||||**444,394**|
||||||**500**<br>**359,520**|
||||||**360,020**|
||||||**84,375**<br>**-**|
||||||**84,375**<br>**969,326**|
||||||**1,053,701**|



The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities 

The notes on pages 13 to 24 form an integral part of these accounts. 

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Charity Number 1160161 

## **WEST END WOMEN AND GIRLS CENTRE CIO BALANCE SHEET** 

As at 31 March 2023 

|**Fixed assets**<br>Tangible assets<br>18<br>**_Total fixed assets_**<br>**Current assets**<br>Debtors<br>19<br>Cash at bank and in hand<br>20<br>**_Total current assets_**<br>**Creditors:**amounts falling due within<br>one year<br>21<br>**_Net current assets_**<br>**_Total assets less current liabilities_**<br>**_Total net assets or liabilities_**<br>**Funds of the charity**<br>Unrestricted income funds<br>Designated funds<br>Restricted income funds<br>**_Total funds_**<br>Notes|**£**<br>41,895<br>890,406<br>**932,301**<br>**( 91,227 )**|**Total**<br>**2023**<br>**£**<br>240,795<br>**240,795**<br>**841,075**<br>**1,081,870**<br>**1,081,870**<br>118,526<br>777,389<br>185,955<br>**1,081,870**|**£**<br>25,320<br>890,471<br>**915,792**<br>**( 130,199 )**|**Total**<br>**2022**<br>**£**|
|---|---|---|---|---|
|||||268,108|
|||||**268,108**<br>**785,593**|
|||||**1,053,701**|
|||||**1,053,701**|
|||||423,391<br>394,715<br>235,596|
|||||**1,053,701**|



The notes on pages 13 to 24 form an integral part of these accounts. These financial statements were approved by the Board on: and are signed on its behalf by: S Bryson Chair 

## 12/10/2023 

Sara Bryson (Oct 12, 2023 14:02 GMT+1) 

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Charity Number 1160161 

## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **STATEMENT OF CASH FLOWS** 

For the year ended 31 March 2023 

|**Cash flows from operating activities**<br>Net movement in funds<br>Depreciation<br>Deduct interest income shown in investing activites<br>Increase in debtors<br>Decrease in creditors<br>**_Net cash from operating activities_**<br>**Cash flow from investing activities**<br>Purchase of tangible fixed assets<br>Interest received<br>**_Net cash used in investing activities_**<br>Decrease in cash and cash equivalents<br>Cash and cash equivalents at start of year<br>**_Cash and cash equivalents at end of year_**|**2023**<br>**£**<br>28,169<br>27,313<br>( 225 )<br>( 16,575 )<br>( 38,972 )<br>**( 290)**<br>-<br>225<br>**225**<br>**( 65 )**<br>**890,471**<br>**890,406**|**2022**<br>**£**|
|---|---|---|
|||84,375<br>21,889<br>-<br>( 22,753 )<br>39,555|
|||**123,065**|
|||( 2,600 )<br>-|
|||**( 2,600)**|
|||120,467<br>770,004|
|||**890,471**|



The notes on pages 13 to 24 form an integral part of these accounts. 

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## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 1 **Accounting Policies** 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows: 

## 2 **Basis of accounting** 

## 2.1 **Basis of preparation** 

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. 

The accounts have been prepared 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) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. 

West End Women and Girls Centre CIO meets the definition of a public benefit entity under FRS 102. 

## 2.2 **Preparation of the accounts on a going concern basis** 

The charity reported total unrestricted funds at the year end of £118,525 and has already secured a significant amount of funding for the current year. The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. In response to the COVID-19 pandemic, the trustees have revised their forecasts to take into account measures that they can take with the current resources available to mitigate the impact of the current adverse conditions. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern. 

## 3 **Income** 

## 3.1 **Recognition of income** 

Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability 

## 3.2 **Offsetting** 

There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102. 

## 3.3 **Grants and donations** 

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the  income will be received and the amount can be measured reliably and is not  deferred. 

Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met. 

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## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 3.4 **Donated goods and services** 

Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so. 

Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA. 

## 3.5 **Volunteer help** 

The value of volunteer help received is not included in the accounts but is described in the trustees' annual report. 

## 3.6 **Interest receivable** 

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest  paid or payable by the bank. 

## 3.7 **Income from membership subscriptions** 

Membership subscriptions received in the nature of a gift are recognised in donations and legacies. 

Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. 

## 3.8 **Investment gains and losses** 

This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year. 

## 3.9 **Fund accounting** 

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. 

## 4 **Expenditure and liabilities** 

## 4.1 **Liability recognition** 

Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. 

## 4.2 **Charitable activities** 

Expenditure on charitable activities includes the costs of support activities undertaken to further the purposes of the charity and their associated support costs. 

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## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 4.3 **Governance and support costs** 

Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources. 

## 4.4 **Irrecoverable VAT** 

Irrecoverable VAT is charged as a cost against the activity for which the  expenditure was incurred. 

## 4.5 **Creditors** 

The charity has creditors which are measured at settlement amounts less any trade discounts. 

## 4.6 **Provisions for liabilities** 

A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date. 

## 5 **Assets** 

## 5.1 **Tangible fixed assets for use by the charity** 

Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows: 

Fixtures, fittings and equipment Community asset (computer room) Leasehold property improvements Vehicles 

Straight line over four years Straight line over four years Over life of lease Straight line over four years 

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## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## **Analysis of income** 

|6<br>7<br>8<br>9|**Donations and legacies**<br>**Charitable activities**<br>Income from grants<br>Newcastle City Council<br>Virgin Money<br>Ballinger Trust<br>National Youth Music<br>Tudor Trust<br>Sir James Knott<br>Paul Hamlyn Foundation<br>Street Games<br>**Other trading activities**<br>Book sales<br>Other income<br>**Income from investments**<br>Community Foundation<br>Donations and gifts<br>Police and Crime Commissioner<br>Newcastle City Council - ward Sub-Committee<br>Other grants<br>Temporary letting of charitable property<br>Bank interest<br>Greggs Foundation<br>The Neighbourly Foundation<br>Sustainability Health<br>CLA Charitable Trust<br>Rise North East<br>Wellbank Foundation<br>Hadrian Trust<br>Newcastle University|Unrestricted<br>Funds<br>£<br>55,728<br>55,728<br>10,000<br>13,375<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>45,000<br>68,375<br>35,909<br>150<br>7,953<br>44,012<br>225<br>225|Restricted<br>Funds<br>£<br>1,250<br>1,250<br>30,911<br>28,398<br>25,000<br>88,502<br>-<br>8,228<br>-<br>-<br>-<br>6,664<br>5,000<br>3,687<br>-<br>-<br>-<br>15,500<br>6,000<br>15,000<br>5,000<br>2,855<br>240,746<br>4,300<br>-<br>2,519<br>6,819<br>-<br>-|**Total**<br>**2023**<br>**£**<br>**56,978**<br>**56,978**<br>**40,911**<br>**41,774**<br>**25,000**<br>**88,502**<br>**-**<br>**8,228**<br>**-**<br>**-**<br>**-**<br>**6,664**<br>**5,000**<br>**3,687**<br>**-**<br>**-**<br>**-**<br>**15,500**<br>**6,000**<br>**15,000**<br>**5,000**<br>**47,855**<br>**309,121**<br>**40,209**<br>**150**<br>**10,472**<br>**50,831**<br>**225**<br>**225**|Total<br>2022<br>£|
|---|---|---|---|---|---|
||||||35,308|
||||||35,308|
||||||39,786<br>27,330<br>25,000<br>127,965<br>18,000<br>15,335<br>26,667<br>15,000<br>14,000<br>9,025<br>500<br>5,820<br>10,868<br>1,000<br>2,250<br>15,000<br>-<br>-<br>-<br>27,647|
||||||381,193|
||||||19,650<br>591<br>7,653|
||||||27,894|
||||||-|
||||||-|



Income was £417,155 (2022: £444,394) of which £168,340 was unrestricted or designated (2022: £177,875) and £248,815 was restricted (2022: £266,519) 

16 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## **Analysis of expenditure on charitable activities** 

|10 <br>11|**_Raising funds_**<br> **_Charitable activities_**<br>Direct costs<br>Support costs<br>Governance costs<br>Room hire costs<br>Project costs<br>Client activities<br>Management / admin staff costs<br>Depreciation<br>Premises expenses<br>Volunteer costs<br>Office costs<br>Professional fees<br>Independent examiner's fees for reporting on the<br>accounts<br>Project staff costs<br>Training costs|Unrestricted<br>Funds<br>£<br>600<br>600<br>3,602<br>1,321<br>3,480<br>230<br>12<br>9,462<br>27,313<br>10,963<br>22,305<br>9,744<br>1,500<br>89,931|Restricted<br>Funds<br>£<br>-<br>-<br>179,419<br>63,264<br>10,312<br>40<br>231<br>36,242<br>-<br>8,949<br>-<br>-<br>-<br>298,456|**Total**<br>**2023**<br>**£**<br>**600**<br>**600**<br>**183,021**<br>**64,585**<br>**13,791**<br>**270**<br>**242**<br>**45,703**<br>**27,313**<br>**19,912**<br>**22,305**<br>**9,744**<br>**1,500**<br>**388,387**|Total<br>2022<br>£|
|---|---|---|---|---|---|
||||||500|
||||||500|
||||||211,227<br>35,485<br>6,524<br>950<br>3,233<br>31,377<br>21,889<br>22,503<br>14,393<br>9,609<br>2,328|
||||||359,520|



Expenditure on charitable activities was £388,987 (2022: £360,020) of which £90,531 was unrestricted or designated (2022: £97,530) and £298,456 was restricted (2022: £262,489) 

## 12 **Fees for examination of the accounts** 

|Independent examiner's fees for reporting on the accounts<br>Other accountancy services paid to the examiner|**2023**<br>**£**<br>**1,500**<br>**3,102**<br>**4,602**|2022<br>£|
|---|---|---|
|||2,328<br>4,853|
|||7,181|



17 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 13 **Analysis of staff costs and the cost of key management personnel** 

|Pension costs (defined contribution pension plan)<br>Salaries and wages<br>Social security costs|**2023**<br>**£**<br>**187,960**<br>**15,132**<br>**7,001**<br>**210,093**|2022<br>£|
|---|---|---|
|||192,523<br>14,021<br>6,502|
|||213,046|



No employee received remuneration above £60,000 (2022: nil) 

The key management personnel of the charity, comprise the trustees and the Centre Coordinator. The total employee benefits of the key management personnel of the charity were £49,403 (2021: £39,968). 

## 14 **Staff numbers** 

The average monthly head count was staff (2022: 14 staff) and the average monthly number of full-time equivalent employees during the year were as follows: 

|The parts of the charity in which the employee's work<br>Charitable activities<br>Management and admin|**2023**<br>**Number**<br>**1.0**<br>**6.0**<br>**7.0**|2022<br>Number|
|---|---|---|
|||1.0<br>6.0|
|||7.0|



## 15 **Transactions with trustees** 

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity. 

## **Trustees' expenses** 

No trustee expenses have been incurred in the year. 

## **Transaction(s) with related parties** 

There have been no related party transactions in the reporting period. 

## 16 **Defined contribution pension scheme** 

The charitable company contributes to individual private staff pension schemes, The employer's pension costs represent contributions payable by the charity. 

The employer's pension costs represent contributions payable by the charity to the fund and amount to  £7,001 (2022: £6,502). There was  £662 outstanding as at 31 March 2023 (2022: £0). 

## 17 **Corporation Taxation** 

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives. 

18 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

|18 **Tangible fixed assets**<br>**Cost**<br>Balance brought forward<br>Additions<br>Disposals<br>**Balance carried forward**<br>**Depreciation**<br>Basis<br>Rate<br>Balance brought forward<br>Depreciation charge for year<br>Disposals<br>**Balance carried forward**<br>**Net book value**<br>**Brought forward**<br>**Carried forward**|**Motor**<br>**Vehicles**<br>**£**<br>2,600<br>-<br>-<br>2,600<br>SL<br>over 4 years<br>-<br>650<br>-<br>650<br>2,600<br>1,950|**Fixture,**<br>**fittings and**<br>**equipment**<br>**£**<br>8,162<br>-<br>-<br>8,162<br>SL<br>over 4 years<br>8,162<br>-<br>-<br>8,162<br>-<br>-|**Community**<br>**Leasehold**<br>**asset (comp**<br>**property**<br>**uter room)**<br>**improvements**<br>**£**<br>**£**<br>52,866<br>520,425<br>-<br>-<br>-<br>-<br>52,866<br>520,425<br>SL<br>SL<br>over 4 years over life of lease<br>47,020<br>260,762<br>5,845<br>20,818<br>-<br>-<br>52,866<br>281,580<br>5,845<br>259,663<br>-<br>238,845|**Total**<br>**£**|
|---|---|---|---|---|
|||||**584,053**<br>**-**<br>**-**|
|||||**584,053**|
|||||**315,944**<br>**27,313**<br>**-**|
|||||**343,258**|
||||||
|||||**268,108**|
||||||
|||||**240,795**|



## 19 **Debtors and prepayments (receivable within 1 year)** 

|Bank current account<br>Bank deposit account<br>Cash in hand<br>**Cash at bank and in hand**<br>Prepayments<br>Salary holding account<br>Other debtors|**2023**<br>**£**<br>**28,150**<br>**1,929**<br>**11,817**<br>**41,895**<br>**2023**<br>**£**<br>**637,040**<br>**252,797**<br>**568**<br>**890,406**|2022<br>£|
|---|---|---|
|||11,324<br>1,651<br>12,346|
|||25,320|
|||2022<br>£|
|||637,211<br>252,692<br>568|
|||890,471|



## 20 **Cash at bank and in hand** 

19 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 21 **Creditors and accruals (payable within 1 year)** 

|Payroll<br>Rent<br>Ballinger Trust<br>Tudor Trust<br>Virgin Money Foundation<br>Paul Hamlyn<br>Karbon Homes<br>Trade creditors<br>Pension<br>Other creditors<br>Accruals<br>Bookkeeping<br>Independent examination of accounts<br>Deferred income<br>Catherine Cookson Trust<br>Joicey Trust Capital Arts<br>Rank Foundation<br>LGA Foundation|**2023**<br>**£**<br>**390**<br>**37,317**<br>**-**<br>**-**<br>**-**<br>**7,020**<br>**10,000**<br>**-**<br>**-**<br>**-**<br>**1,000**<br>**5,000**<br>**10,000**<br>**4,500**<br>**5,000**<br>**11,000**<br>**91,227**|2022<br>£|
|---|---|---|
|||374<br>31,431<br>2,328<br>1,662<br>378<br>10,000<br>30,000<br>12,500<br>12,500<br>1,000<br>5,000<br>10,000<br>4,500<br>5,000<br>3,526|
|||130,199|



## 22 **Deferred income** 

Deferred income comprises of advance payments from grants that relate to future periods 

|Amount deferred in year<br>Amount released to income earned from charitable<br>activities<br>Balance brought forward<br>Balance carried forward|**2023**<br>**£**<br>**52,167**<br>**( 52,167 )**<br>**35,500**<br>**35,500**|2022<br>£|
|---|---|---|
|||52,167<br>( 52,167 )<br>90,500|
|||90,500|



## 23 **Events after the end of the reporting period** 

No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period. 

20 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 24 **Analysis of charitable funds Analysis of movements in unrestricted funds** 

|**Unrestricted funds**<br>General unrestricted fund<br>**_Totals_**|**Fund balances**<br>**Brought**<br>**Forward**<br>£<br>423,391<br>423,391|**Incoming**<br>**resources**<br>£<br>168,340<br>168,340|**Resources**<br>**expended**<br>£<br>( 69,713 )<br>(69,713)|**Transfers**<br>£<br>( 403,492 )<br>(403,492)|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|
||||||**118,526**|
||||||**118,526**|



## **Purpose of unrestricted funds** 

General unrestricted fund The 'free reserves' after allowing for designated funds 

## **Analysis of movement in designated funds** 

|**Designated funds**<br>Designated fund reserves<br>Designated fund leasehold<br>improvements<br>Designated fund Womens<br>Housing Initiative<br>**_Totals_**|**Fund Balances**<br>**Brought**<br>**Forward**<br>£<br>148,846<br>245,869<br>-<br>394,715|**Incoming**<br>**resources**<br>£<br>-<br>-<br>-<br>-|**Resources**<br>**expended**<br>£<br>**-**<br>**( 20,818 )**<br>**-**<br>(20,818)|**Transfers**<br>£<br>-<br>-<br>403,492<br>403,492|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|
||||||**148,846**<br>**225,051**<br>**403,492**|
||||||**777,389**|



## **Purpose of designated funds** 

Designated fund reserves 

Designated fund leasehold improvements Designated fund Womens Housing Initiative 

The Board of Trustees has designated funds to cover 5 months of expenditure to meet the capital requirement of the charity in the event of a significant drop in funding. 

This represents the balance of the leasehold improvements that were paid for by government grant. 

This is set aside to work in partnership to explore sustainable housing options 

21 



**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## **Analysis of charitable funds continued Analysis of movement in restricted funds** 

|**As at 31 March 2023**<br>**Restricted funds**<br>Safe for Life<br>Domestice Abuse Peer<br>Educators<br>Smash the Patriarchy<br>Community Bakery<br>Youth Work<br>Edible Elswick<br>Arts Project<br>Seeds For Life<br>Women's cookery<br>Sports England Bike<br>Farm<br>Summer Play Schemes<br>Youth Music<br>Library<br>**_Totals_**|**Fund balances**<br>**Brought**<br>**Forward**<br>£<br>-<br>-<br>18,282<br>11,864<br>31,697<br>46,798<br>137<br>46,561<br>11,325<br>8,330<br>19,167<br>-<br>21,312<br>20,122<br>235,596|**Incoming**<br>**resources**<br>£<br>17,502<br>73,000<br>25,000<br>280<br>23,888<br>5,000<br>9,982<br>15,150<br>3,687<br>54,434<br>11,664<br>8,228<br>1,000<br>248,815|**Resources**<br>**expended**<br>£<br>( 17,502 )<br>( 73,000 )<br>( 34,553 )<br>( 17,193 )<br>( 8,948 )<br>( 10,119 )<br>( 9,255 )<br>( 22,865 )<br>( 3,903 )<br>( 40,142 )<br>( 11,664 )<br>( 29,540 )<br>( 19,771 )<br>(298,456)|**Transfers**<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|**Fund**<br>**balances**<br>**carried**<br>**forward**<br>**£**|
|---|---|---|---|---|---|
||||||**-**<br>**-**<br>**8,729**<br>**12,144**<br>**38,392**<br>**42,851**<br>**-**<br>**37,306**<br>**3,610**<br>**8,114**<br>**33,459**<br>**-**<br>**-**<br>**1,352**|
||||||**185,955**|



## **Purpose of restricted funds** 

Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor. 

Safe for Life 

Domestic Abuse Peer Educators 

Smash the Patriarchy 

Community Bakery 

Youth Work 

Domestic Abuse recovery course for adult victims and survivors aged 18+ Domestic Abuse Project for young women aged 11 to 25 years providing practical and emotional support, both 1:1 and groupwork in the centre and outreach 

Youth work project for young women aged 11 to 25 years providing workshops and training around gender equality and developing campaigns fighting for social justice 

To provide training for Women and Girls to establish a Community Bakery selling baked goods to provide a sustainable income. 

Supportive space for young women aged 5 to 19 years where they can talk in confidence about issues and take part in fun activities to raise self-esteem (including Older Girls/Tuesday Club). 

22 



**WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## **Analysis of charitable funds continued Analysis of movement in restricted funds** 

Edible Elswick Partnership project with statutory and voluntary organisations, volunteers and local community clean up local estates and grow edible landscapes to make the area cleaner, greener and nicer places to live. Arts Project To develop arts based work at the centre based on the aspirations of the membership. Seeds for Life Project working with 14 local nurseries and primary schools to grow and cook with organic veg from our community garden Women's Cookery Friendly social cookery session, learn to cook dishes from all over the world and eat together Sports England Bike Learn how to ride a bike, or get back on one Farm Twice weekly visits to our farm in Northumberland, to grow vegetables and crops, look after the animals and breathe the fresh air Summer Play Schemes Activities for women, girls and their families in the school summer holidays including Picnic in the Park, family bike rides, Juniors, Inters, Older Girls and trips to the farm Youth Music Project for young women to learn how to play instruments and write music together Library Development of women's library, including building shelves and stocking them with books to create a relaxing and reflective space 

## **Transfers between funds** 

**Reason for transfer Amount £** Between unrestricted and The board agreed to set aside funds for the Women's Housing **403,492** designated funds Initiative project 

## 25 **Capital commitments** 

As at 31 March 2023, the charity had no capital commitments 

## 26 **Analysis of net assets between funds** 

|Other net current assets/(liabilities)<br>Cash at bank and in hand<br>Tangible fixed assets<br>Cash at bank and in hand<br>Other net current assets/(liabilities)<br>Tangible fixed assets|Unrestricted<br>Funds<br>£<br>1,950<br>130,407<br>( 13,831 )<br>118,526<br>Unrestricted<br>Funds<br>£<br>8,445<br>451,670<br>( 36,725 )<br>423,390|Designated<br>Funds<br>£<br>238,845<br>538,544<br>-<br>777,389<br>Designated<br>Funds<br>£<br>259,663<br>135,052<br>-<br>394,715|Restricted<br>Funds<br>£<br>-<br>221,455<br>( 35,500 )<br>185,955<br>Restricted<br>Funds<br>£<br>-<br>303,750<br>( 68,154 )<br>235,596|**Total**<br>**2023**<br>**£**<br>**240,795**<br>**890,406**<br>**( 49,331 )**<br>**1,081,870**<br>**Total**<br>**2022**<br>**£**<br>**268,108**<br>**890,472**<br>**( 104,879 )**<br>**1,053,701**|Total<br>2022<br>£|
|---|---|---|---|---|---|
||||||268,108<br>890,471<br>( 104,879 )|
||||||1,053,701|
||||||Total<br>2021<br>£|
||||||287,399<br>770,004<br>( 88,076 )|
||||||969,327|



23 



## **WEST END WOMEN AND GIRLS CENTRE CIO** 

## **NOTES TO THE FINANCIAL STATEMENTS** 

For the year ended 31 March 2023 

## 27 **Guarantee** 

There have been no guarantees given by the charity at 31 March 2023. 

## 28 **Debt** 

There is no debt outstanding which is owed by the charity and which is secured by an excess charge on any of the assets of the charity at 31 March 2023. 

## 29 **Governing document** 

The organisation is a Charitable Incorporated Organisation - Foundation registered on 27 January 2015 as a body corporate under part 11 of the Charities Act 2011. 

24