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2025-03-31-accounts

Charity Registration Number : 1179934

SISTAH SPACE (SANCTUARY)

A CHARITABLE INCORPORATED ORGANISATION (CIO) TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

SISTAH SPACE (SANCTUARY)

LEGAL AND ADMINISTRATIVE INFORMATION

FOR THE YEAR ENDED 31 MARCH 2025

Trustees Sonia Waterman (Chair)
Barbara Noel
Carrise Forde
Charity Number 1179934
Registered Ofce Bootstrap Co
18-22 Ashwin Street
London
E8 3DL
Bankers Barclays Bank
1 Churchill Place
London
E14 5HP
Independent Examiner Cangaf Accountants & Business Advisers
235
Tonge Moor Road
Bolton
BL2 2HR

SISTAH SPACE (SANCTUARY)

CONTENTS

FOR THE YEAR ENDED 31 MARCH 2025

Trustees' Report: 1-2 Independent Examiner's Report: 3 Statement of Financial Activities: 4 Balance Sheet: 5 Notes to the Financial Statements: 6-9

SISTAH SPACE (SANCTUARY)

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2025

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

The Trustees are responsible for the overall governance and strategic direction of the charity and for ensuring that it operates in accordance with its charitable objectives and legal requirements. The Board remained actively involved in overseeing financial controls, safeguarding arrangements, and organisational sustainability during the year.

Objectives and Public Benefit

Sistah Space exists to relieve distress and suffering among Black women who are survivors of domestic and sexual abuse, and to advance education and awareness around gender-based violence, racial inequality, and safeguarding.

In setting objectives and planning activities, the Trustees have had due regard to the Charity Commission’s guidance on public benefit. The Trustees confirm that the charity’s activities during the year were carried out in furtherance of its charitable purposes and for the public benefit.

Activities, Achievements, and Performance

During the year ended 31 March 2025, Sistah Space continued to provide specialist, culturally competent services to Black women and girls affected by gender-based violence.

Services included:

Independent Domestic Violence Advocacy (IDVA) Crisis intervention and safety planning Practical assistance with housing, benefits, and safeguarding processes

Trauma-informed community outreach and informal support

Training for mainstream statutory and voluntary services, including police and the violence Against Women and Girls (VAWG) sector agencies.

Demand for services remained high, reflecting both the prevalence of abuse and continued barriers within statutory systems. Many survivors supported by the charity had previously disengaged from mainstream services due to experiences of discrimination, disbelief, or inappropriate responses.

Alongside frontline work, the charity continued to contribute to professional and public discussions about racialised safeguarding failures and underreporting of abuse within Black communities.

Successes and Challenges

The year represented a period of consolidation following the exceptional challenges experienced in previous years. While the immediate security risks that affected staff and volunteers in 2022–2023 had reduced, the impact of those events continued to influence operational capacity and survivor need.

A major organisational achievement remains the purchase of a dedicated refuge and respite property, secured through earlier fundraising and donations. During 2024/25, work continued toward preparing the property for opening, with a target opening date of November 2025, subject to regulatory approvals and funding.

Page 1 of 9

Financial pressures remained a significant challenge, with overall income reduced compared to previous years and rising operational costs affecting staffing capacity. The charity continued to prioritise frontline service delivery while managing limited unrestricted funds.

Safeguarding and Risk Management

Safeguarding remains central to all aspects of the charity’s work. Policies are in place covering safeguarding, data protection, lone working, and health and safety. Staff and volunteers receive appropriate training and supervision.

Key risks identified by the Trustees include:

Financial sustainability and reliance on short-term funding

High demand for services

Emotional wellbeing of staff and volunteers

Safeguarding of high-risk survivors

Risks are reviewed regularly by the Trustees and management, and mitigating actions are taken where possible through partnership working, supervision, and operational safety planning.

This report was approved by the trustees and signed on its behalf by:


Sonia Waterman (Chair) Trustee

Date : 26 January 2026

Page 2 of 9

SISTAH SPACE (SANCTUARY)

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2025

Independent Examiner’s Report to the Trustees of Sistah Space (Sanctuary)

I report to the Charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2025 which consists of the statement of financial activities,balance sheet and the related notes

Responsibilities and basis of report

As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act')

I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent Examiner's Statement

The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination (other than that disclosed below *) which gives me cause to believe that in, any material respect:

Name: Cecilia Asamoah

for and on behalf of Cangaf Accountants & Business Advisers

Date: 23 January 2026

Page 3 of 9

SISTAH SPACE (SANCTUARY)

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2025

Recommended categories
by activity
Notes
Income and endowments
from:
Donations and legacies
2
Investments
3
Total
Expenditure on:
Charitable activities
4
Total
Net income/(expenditure)
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted funds
£
161,259.00
-
161,259.00
174,026.00
174,026.00
(12,767.00)
(12,767.00)
332,761.00
319,994.00
Total Funds 2025
£
161,259.00
-
161,259.00
174,026.00
174,026.00
(12,767.00)
(12,767.00)
35,341.00
22,574.00
Total Funds 2024
£
303,292.00
14,368.00
317,660.00
593,541.00
893,415.00
(575,755.00)
(575,755.00)
611,096.00
35,341.00

Page 4 of 9

SISTAH SPACE (SANCTUARY)

BALANCE SHEET

FOR THE YEAR ENDED 31 MARCH 2025

Recommended categories by
activity
Notes
Current assets
Cash at bank and in hand
7
Total current assets
Net current assets/(liabilities)
Total net assets
Funds of the Charity
Unrestricted funds
8
Restricted funds
8
Endowment funds
8
Total funds
Total Funds 2025
£
22,574.00
22,574.00
22,574.00
22,574.00
319,994.00
(297,420.00)
-
22,574.00
Total Funds 2024
£
35,341.00
35,341.00
35,341.00
35,341.00
332,761.00
(297,420.00)
-
35,341.00

The financial statements were approved by the trustees on 26 January 2026 and signed on its behalf by:

Sonia Waterman (Chair) Trustee

Date : 26 January 2026

Page 5 of 9

SISTAH SPACE (SANCTUARY)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

The principal accounting policies adopted by the Charity, which is a public benefit entity, in the preparation of the accounts are as follows.

1.1 Basis of preparation

These accounts have been prepared under the historical cost convention, as modified by the inclusion of charitable properties and fixed asset investments and investment properties at valuation.

These 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.

These accounts are presented in pounds sterling and rounded to the nearest pound.

1.2 Going concern

The Trustees have prepared financial projections, taking into consideration the current economic conditions and have, at the time of approving these accounts, a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the accounts.

1.3 Donated goods

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

Gifts in kind for use by the charity are included in the SoFA as income from donations when receivable.

a) Donated goods for distribution to beneficiaries

The cost of any stock of goods donated for distribution to beneficiaries is deemed to be the fair value of those gifts at the time of their receipt and they are recognised on receipt. In the reporting period in which the stocks are distributed, they are recognised as an expense at the carrying amount of the stocks at distribution.

b) Donated goods for resale

Donated goods for resale are measured at fair value on initial recognition, which is the expected proceeds from sale less the expected costs of sale, and recognised in 'Income from other trading activities' with the corresponding stock recognised in the balance sheet. On its sale the value of stock is charged against 'Income from other trading activities' and the proceeds from sale are also recognised as 'Income from other trading activities'.

c) Donated goods and services capitalised as Tangible fixed assets

Goods donated for on-going use by a charity in carrying out its activities are recognised as tangible fixed assets with the corresponding gain recognised as income from donations within the SoFA.

1.4 Donated services and facilities

Donated services and facilities are included in the SOFA when received at the value of the gift to the charity provided the value of the gift can be measured reliably.

Donated services and facilities that are consumed immediately are recognised as income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.

1.5 Income from charitable activities

Income from charitable activities is recognised over the period to which the income relates. Concert fees are recognised at the date of the event. Membership fees are recognised over the period of the membership. Rent is recognised over the period to which it relates. Any amounts relating to future periods are deferred.

Page 6 of 9

1.6 Expenditure

Expenditure is recognised when a present legal or constructive obligation exists at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefits will be required to settle the obligation, and the amount can be estimated reliably. It is inclusive of VAT which cannot be recovered.

Direct costs are those costs which directly attribute to its activities. Wages and salaries are allocated to direct costs based on an estimate of time spent on charitable activities by staff members.

Support costs include staff costs and are those which do not produce a direct output. Staff costs relate to specific activities and this is reflected in the allocation of payroll costs based on the percentage of time spent.

All costs, including governance costs, are allocated between the expenditure categories of the charity on a basis designed to reflect the use of the resource. Costs relating to a particular activity are charged directly; others are apportioned on an appropriate basis.

Support costs and overheads have been calculated by allocating staff time to the level of involvement in the various activities of the Charity.

1.7 Taxation

The organisation is a registered charity and has no liability to income tax or corporation tax on its charitable activities during the year.

Value added tax is accounted for on an accruals basis.

1.8 Fund accounting

Unrestricted funds are those funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes.

1.9 Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

2. Income from Donations and Legacies

Analysis
Unrestricted funds
£
Contracts and Commissions
-
Donation and gifts
161,259.00
Grants
-
Total
161,259.00
3. Income from Investments
Analysis
Investments and other income
Total
4. Expenditure on Charitable Activities
Analysis
Project costs
Total
Support Costs
Total funds 2025
£
-
161,259.00
-
161,259.00
Total funds 2024
£
68,287.00
211,200.00
23,805.00
303,292.00
Total funds 2024
£
14,368.00
14,368.00
Total funds 2024
£
293,667.00
293,667.00
299,874.00
593,541.00

3. Income from Investments

4. Expenditure on Charitable Activities

Page 7 of 9

5. Support Costs

Analysis
Support Costs
Staf costs
Supplies
Travelling expense
Administration expense
Operational costs
Mainteanance
6. Details of certain Items of Expenditure
Independent examiner’s fees
Assurance services other than audit or independent
examination
Tax advisory fees
Other fees (for example: fnancial advice, consultancy,
accountancy services) paid to the independent examiner
7. Cash at bank and in hand
Cash at bank and in hand
Total
Total funds 2025
£
98,420.00
6,807.00
3,923.00
10,892.00
53,984.00
-
Total funds 2024
£
-
40.00
-
31,689.00
562,426.00
5,593.00
174,026.00
599,748.00
This year
Last year
£
£
1,200
1,200
Total funds 2024
£
Total funds 2025
£
22,574.00
35,341.00
22,574.00
35,341.00
35,341.00

Page 8 of 9

8. Charity funds

8.1 Details of material funds held and movements during the CURRENT reporting period

Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
332,761.00
161,259.00
174,026.00
-
-
319,994.00
Restricted
funds
(297,420.00)
-
-
-
-
(297,420.00)
Total
35,341.00
161,259.00
174,026.00
-
-
22,574.00
8.2 Details of material funds held and movements during the PREVIOUS reporting period
Fund names
Fund
balances
brought
forward
Income
Expenditure
Transfers
Gains and
losses
Fund balances
carried
forward
£
£
£
£
£
£
Unrestricted
funds
638,654.00
293,855.00
599,748.00
-
-
332,761.00
Restricted
funds
(27,558.00)
23,805.00
293,667.00
-
-
(297,420.00)
Total
611,096.00
317,660.00
893,415.00
-
-
35,341.00
Fund
balances
brought
forward
Income
£
£
332,761.00
161,259.00
(297,420.00)
-
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward

£
£
£
£

174,026.00
-
-
319,994.00

-
-
-
(297,420.00)
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward

£
£
£
£

174,026.00
-
-
319,994.00

-
-
-
(297,420.00)
Expenditure
Transfers
Gains and
losses
Fund
balances
carried
forward

£
£
£
£

174,026.00
-
-
319,994.00

-
-
-
(297,420.00)
35,341.00
161,259.00
174,026.00
-
- 22,574.00
611,096.00
317,660.00
893,415.00
-
- 35,341.00

Page 9 of 9