CHARITY REGISTRATION NUMBER: 1169645
Domestic Violence Assist
Unaudited Financial Statements
30 September 2023
CHARTWELL ACCOUNTANTS & BUSINESS CONSULTANTS LLP
Chartered Certified Accountants 47 Bury New Road Prestwich Manchester M25 9JY
Domestic Violence Assist
Financial Statements
Year ended 30 September 2023
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Statement of financial activities | 3 |
| Statement of financial position | 4 |
| Notes to the financial statements | 5 |
Domestic Violence Assist
Trustees' Annual Report
Year ended 30 September 2023
The trustees present their report and the unaudited financial statements of the charity for the year ended 30 September 2023.
Reference and administrative details
Registered charity name Domestic Violence Assist Charity registration number 1169645 Principal office 2 Chester Avenue Hale Altrincham Cheshire WA15 9DB The trustees Mr I S Davilla Ms L P Lewis Mr S J Cohen Accountants Chartwell Accountants & Business Consultants LLP Chartered Certified Accountants 47 Bury New Road Prestwich Manchester M25 9JY
Structure, governance and management
Domestic Violence Assist was registered as a Charitable Incorporated Organisation on 13th October 2016 and is governed by its constitution. The charity registration number is 1169645.
The Trustees who served during the year and since the year end are detailed above. The administration of the Charity is carried out by a management committee under the auspices of the Trustees. The Trustees do not receive remuneration from the Charity.
Risk review
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to manage exposure to the major risks.
Objectives and activities
The objects of the charity are to preserve and protect the health of persons who are victims of, or in fear of, domestic violence and/or abuse in particular by the provision of free advice and assistance to those seeking protection orders.
The charity was successful in meeting these aims during the period.
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Domestic Violence Assist
Trustees' Annual Report (continued)
Year ended 30 September 2023
Objectives and activities (continued)
Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities and setting grant making policy for the year.
Achievements and performance
During the year the charity provided advice and support to victims of abuse including assistance with the preparation of civil injunction orders. The Charity received some 12,000 referrals from 34 disparate police forces as well as from local authorities, housing associations, refuge centres and women's aid groups. Additionally, the charity held approximately 120 training courses for domestic abuse organisations, with each session attended by approximately 40 participants.
Financial review
The Trustees are pleased that they have been able to make a difference to the lives of individuals they have supported and hope to be able to continue to do so in the future.
Reserves policy
The trustees have reviewed the reserves and future requirements of the charity. All future needs are considered together with any risks or contingencies that may exist. The trustees are confident that sufficient reserves will be generated to achieve the objectives of the charity.
Plans for future periods
The Trustees intend to continue their work providing assistance and support to victims of abuse in addition to providing training courses as required.
The trustees' annual report was approved on 10 July 2024 and signed on behalf of the board of trustees by:
Mr S J Cohen Trustee
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Domestic Violence Assist
Statement of Financial Activities
Year ended 30 September 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | ||||
| funds | funds | Total funds | Total funds | ||
| Note | £ | £ | £ | £ | |
| Income and endowments | |||||
| Donations and legacies | 4 | 321 | – | 321 | 10,210 |
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| Total income | 321 | – | 321 | 10,210 | |
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| Expenditure | |||||
| Expenditure on charitable activities | 5,6 | 72 | 10,735 | 10,807 | 4,871 |
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| Total expenditure | 72 | 10,735 | 10,807 | 4,871 | |
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| Net (expenditure)/income and net | |||||
| movement in funds | 249 | (10,735) | (10,486) | 5,339 | |
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| Reconciliation of funds | |||||
| Total funds brought forward | (426) | 10,997 | 10,571 | 5,232 | |
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| Total funds carried forward | (177) | 262 | 85 | 10,571 | |
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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 5 to 9 form part of these financial statements.
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Domestic Violence Assist
Statement of Financial Position
30 September 2023
| 2023 | 2022 | ||
|---|---|---|---|
| Note | £ | £ | |
| Current assets | |||
| Cash at bank and in hand | 85 | 10,571 | |
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| Net current assets | 85 | 10,571 | |
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| Total assets less current liabilities | 85 | 10,571 | |
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| Funds of the charity | |||
| Restricted funds | 262 | 10,997 | |
| Unrestricted funds | (177) | (426) | |
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| Total charity funds | 10 | 85════ |
10,571════════ |
These financial statements were approved by the board of trustees and authorised for issue on 10 July 2024, and are signed on behalf of the board by:
Mr S J Cohen Trustee
The notes on pages 5 to 9 form part of these financial statements.
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Domestic Violence Assist
Notes to the Financial Statements
Year ended 30 September 2023
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 2 Chester Avenue, Hale, Altrincham, Cheshire, WA15 9DB.
2. Statement of compliance
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
There are no material uncertainties about the charity's ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.
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Domestic Violence Assist
Notes to the Financial Statements (continued)
Year ended 30 September 2023
3. Accounting policies (continued)
Incoming resources
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
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income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
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legacy income is recognised when receipt is probable and entitlement is established.
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income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
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income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
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expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods.
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expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.
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other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.
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Domestic Violence Assist
Notes to the Financial Statements (continued)
Year ended 30 September 2023
3. Accounting policies (continued)
Financial instruments (continued)
Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.
4. Donations and legacies
| Unrestricted | Restricted | Total Funds | |
|---|---|---|---|
| Funds | Funds | 2023 | |
| £ | £ | £ | |
| Donations | |||
| Donations receivable | 321 | – | 321 |
| Grants | |||
| Grants receivable | – | – | – |
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| 321 | – | 321 | |
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| Unrestricted | Restricted | Total Funds | |
| Funds | Funds | 2022 | |
| £ | £ | £ | |
| Donations | |||
| Donations receivable | 110 | – | 110 |
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Domestic Violence Assist
Notes to the Financial Statements (continued)
Year ended 30 September 2023
4. Donations and legacies (continued)
| Unrestricted | Restricted | Total Funds | ||
|---|---|---|---|---|
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Grants | ||||
| Grants receivable | 100 | 10,000 | 10,100 | |
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| 210 | 10,000 | 10,210 | ||
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| Expenditure on charitable activities by | fund type | |||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Provision of advice, guidance and training | – | 10,735 | 10,735 | |
| Support costs | 72 | – | 72 | |
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| 72 | 10,735 | 10,807 | ||
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Provision of advice, guidance and training | – | 4,254 | 4,254 | |
| Support costs | 617 | – | 617 | |
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| 617 | 4,254 | 4,871 | ||
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| Expenditure on charitable activities by | activity type | |||
| Activities | ||||
| undertaken | Total funds | Total fund | ||
| directly Support costs | 2023 | 2022 | ||
| £ | £ | £ | £ | |
| Provision of advice, guidance and | ||||
| training | 10,735 | – | 10,735 | 4,794 |
| Governance costs | – | 72 | 72 | 77 |
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| 10,735 | 72 | 10,807 | 4,871 | |
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5. Expenditure on charitable activities by fund type
6. Expenditure on charitable activities by activity type
7. Analysis of support costs
| Total | 2023 | Total | 2022 | |
|---|---|---|---|---|
| £ | £ | |||
| Governance costs | – | 540 | ||
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8. Staff costs
The average head count of employees during the year was Nil (2022: 2).
No employee received employee benefits of more than £60,000 during the year (2022: Nil).
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Domestic Violence Assist
Notes to the Financial Statements (continued)
Year ended 30 September 2023
9. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.
10. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||
|---|---|---|---|---|
| At | ||||
| At 1 Oct 2022 | Income | Expenditure | 30 Sep 2023 | |
| £ | £ | £ | £ | |
| General funds | (426) | 321 | (72) | (177) |
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| At | ||||
| At 1 Oct 2021 | Income | Expenditure | 30 Sep 2022 | |
| £ | £ | £ | £ | |
| General funds | (19) | 210 | (617) | (426) |
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| Restricted funds | ||||
| At | ||||
| At 1 Oct 2022 | Income | Expenditure | 30 Sep 2023 | |
| £ | £ | £ | £ | |
| Restricted Fund | 10,997 | – | (10,735) | 262 |
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| At | ||||
| At 1 Oct 2021 | Income | Expenditure | 30 Sep 2022 | |
| £ | £ | £ | £ | |
| Restricted Fund | 5,251 | 10,000 | (4,254) | 10,997 |
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| Analysis of net assets between funds | ||||
| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2023 | ||
| £ | £ | £ | ||
| Current assets | (177) | 262 | 85 | |
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| Unrestricted | Restricted | Total Funds | ||
| Funds | Funds | 2022 | ||
| £ | £ | £ | ||
| Current assets | (427) | 10,997 | 10,570 | |
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11. Analysis of net assets between funds
12. Related party transactions
No transactions with related parties were undertaken during the year.
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