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2022-03-31-accounts

Charity number: 1181932

Wearside Women in Need

Report of the Trustees and Financial Statements

For the year ended 31 March 2022

Wearside Women in Need

Contents

Page
Report of the Trustees 1 - 7
Report of the Independent Auditors 8 – 11
Statement of Financial Activities 12
Balance Sheet 13
Statement of Cash Flows 14
Notes to the financial statements 15 - 27

Wearside Women in Need

Report of the Trustees For the year ended 31 March 2022

The trustees submit their annual report and the audited financial statements of Wearside Women in Need for the year ended 31 March 2022 which are also prepared to meet the requirements for the Directors report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and the 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).

OBJECTIVES AND ACTIVITIES

The objects of the CIO are, for the public benefit, to relieve the needs of women and their children who are the victims of domestic violence in particular but not exclusively by:

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the WWIN should undertake. In all financial matters and in governance the WWIN trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their power or duties.

Public benefit

The trustees have had regards to the Charity Commission’s guidance on their legal duty on public benefit, and are satisfied that the charitable company delivers public benefit, and due regard is paid to the guidance on public benefit whilst reviewing the charitable company’s aim and objectives and also when planning future objects and deciding what the new projects the charitable company should undertake.

Activities

To meet WWiN’s constitutional objects, a variety of residential projects, outreach services, counselling, helplines and public offices are provided. This year we continued to operate services under the very challenging conditions created by the Covid 19 pandemic. Our services remained open through the crisis and we have acted to mitigate the significant impact of this major health crisis on domestic abuse victims by:

Crisis Accommodation Services : The provision of safe temporary accommodation from three properties across Wearside:

Lakehouse : A purpose-built refuge owned by a registered social landlord. This facility provides spacious selfcontained accommodation for families in ten flats of varying sizes (one – three bedrooms) and extensive communal areas. It has full disabled access and accommodation. The refuge is staffed 24-hours a day, 365 days a year and provides support to women and children who need a safe place and space to recover from their experiences.

Complex Needs Recovery Unit: A specialist therapeutic recovery programme for single women who often struggle to gain access to mainstream accommodation. The project accepts up to 8 residents in shared accommodation and provides a high-level support service. Also staffed 24 hours a day, 365 days a year.

1

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

Stage 2 Accommodation and Support (Sunderland): Six modern, self-contained flats for single women with lowlevel support needs. Further building work has been undertaken this year to provide an office base on this site, this is due to complete in May 2022 and will serve the local community with facilities for advice and counselling and a gardening project.

Sanctuary Scheme: An additional option in terms of home safety. The scheme assesses the security on properties offering a range of measures to enable victims to stay in their own homes where it is safe to do so. The scheme offers outreach support for up to six months.

Outreach Services : Provision of a range of community-based services to women and children experiencing domestic abuse, employing:

We also have a number of targeted outreach projects to help us reach victims/survivors who might not otherwise get help. These include:

Counselling – Adults and Children: The Counselling service expanded this year to include children and increase provision in the community. Our Counselling service offers a range of interventions from brief interventions of 1-3 sessions and 6 session model that can be extended to meet identified needs.

Telephone Helpline: Available 24-hours a day, 365 days a year; this freephone service is answered by trained WWIN staff.

2

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

Training: WWiN delivers a range of training courses:

Community Engagement :

New Services in 2022:

Findaway: We were delighted to receive a five-year grant from Comic Relief to support the development and implementation of a Family, Friends and Community approach to domestic abuse. This is an exciting communitybased project evidenced through findings from Domestic Homicide Reviews (DHR’s) and community engagement with third parties who are in a position to support victims of abuse. The project will provide a helpline, advocacy, resources and training for ‘supporters’. This project aims to produce a replicable model that can be integrated into existing services and strengthen our approach to tackling to domestic abuse.

Children and Young People : Funded through the Police and Crime Commissioners Office and Children in Need, this service launched in our family Refuge in November 2021 with the addition of a children’s therapist supported by a local community arts group, ‘We Make Culture’. The approach responds to a range of needs through one-to-one therapy, music, art dance and outdoor activities. The service is being expanded and delivered in the community from April 2022.

ACHIEVEMENTS AND PERFORMANCE

Headline achievements:

Contracts - We are delighted to have secured the Sunderland Council contract to deliver a range of services across the city. This secures core services for five years (with an option of a two-year extension) and expands provision from April 2022 to include: work with perpetrators; an increased presence in children’s safeguarding through Together for Children; increases in our outreach provision.

Grants - Our thanks to Comic Relief for the five-years funding to support a new ‘Family, Friends and Communities’ project. This early intervention and prevention approach is gaining much interest locally and nationally.

Donor support - We are pleased to have been selected as the charity of choice by ‘New Look’ fashions’, Ocado and Sage. New Look have 46 high street stores in the North East and offer a great opportunity to raise funds and awareness of domestic abuse ‘on the high street’, Ocado are also busy also busy raising unrestricted funds we can use for service development and provision Sage are providing great volunteers who are transforming some of our gardens.

Capital Assets - We have invested heavily in our buildings in the last three years, upgrading and expanding our accommodation offer. In April 2021 we completed the refurbishment of an old Refuge and opened six modern, single-person, self-contained flats. These have been occupied throughout the year and the site is being further developed with the addition of an office base, car park and garden area.

3

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

Headline performance:

FINANCIAL REVIEW

A number of new and/or expanded funding opportunities has meant our income has increased this year to £1,804,873 in 2021-22 (£1,688,185 in 2020-21). This increased capacity gave us the resource to deliver more services and our expenditure also increase in 2021-22 to £1,476,850 (£1,261,428 in 2020-21).

Investment policy

The Trustees are committed to using the charities reserves in the best interests of its beneficiaries and have invested substantially in capital assets that deliver direct services and are independently sustainable rather than building high levels of cash reserves.

Reserves policy

Its reserves policy aims to mitigate any financial risks that the charity may encounter, with recognition of potential fluctuations in income streams that are difficult to predict in the longer term. A risk management plan is used to support the mitigation of any such risks and having agreed this plan, the Board have set a level of £350,000 as unrestricted reserves for the Charity. This figure is reviewed regularly and is based on a calculation of the likely real costs of dealing with any emergency or winding up the organisation. At 31st March 2022, unrestricted reserves stood at £395,247 (an increase on the previous year when they were £286,219). In addition to this, designated (unrestricted) funds were also held for: property (£1,046,613); minibus (£3,065); accommodation (£65,135), further details can be found in note 19.

PLANS FOR THE FUTURE

The Trustees appreciate the significant support received from the Clinical Commissioning Group (CCG), Sunderland City Council, the Office of the Police and Crime Commissioner (OPPC) for Northumbria, independent grant funders, businesses and the communities across Wearside that have supported the Charities modernisation plans over the last 4 years.

This has enabled additional services, strengthened existing provision, and set the scene for further development work in 2022 and beyond. Our ambitions include:

4

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity number: 1181932 Registered office: 28 Bridge House, Bridge Street, Sunderland, SR1, 1TE Advisors Auditors: Haines Watts - 17 Queens Lane, Newcastle upon Tyne, NE1 1RN Bankers: Lloyds Banking Group - 54 Fawcett Street, Sunderland, SR1 1SF

Directors and trustees

The directors of the charitable company are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

S Gould J Hayden M Hull C Donovan C Warnock J Gillespie P McManus C Wright Resigned 01 January 2022 A Fry C Cetinoglu J Gooding Resigned 01 February 2022 M Roushan

Key management personnel

The key management personnel are the non-executive directors of the organisation; they are responsible for the day-to-day management of the charity’s activities:

Chief Executive Officer and Company Secretary: R Rogerson Operations Manager G Ridley

5

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Objectives and policies

The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the board of trustees, which provide written principles on the use of financial derivatives to manage these risks. The charity does not use derivative financial instruments for speculative purposes.

Governing Document

Wearside Women In Need CIO was established on 7th February 2019 and became operational on 1st April 2019 with the assets transferred from the previous charity at that date.

Risks

The major risks have been reviewed by the trustees, with systems in place to manage the risks. Key risks have been identified below.

Cash flow risk

The charity's activities expose it primarily to the financial risks of changes in foreign currency exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest rate swap contracts to hedge these exposures. Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity's principal financial assets are bank balances and cash, trade and other receivables, and investments.

The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is made where there is an identified loss event which, based on previous experience, is evidence of a reduction in the recoverability of the cash flows.

The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit-ratings assigned by international credit-rating agencies. The charity has no significant concentration of credit risk, with exposure spread over a large number of counterparties and customers.

Liquidity risk

In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and future developments, the charity uses a mixture of long-term and short-term debt finance. Further details regarding liquidity risk can be found in the Statement of accounting policies in the financial statements.

Appointment of Trustees

The Board of Trustees consider the recruitment of new trustees as the need arises and Trustees are appointed following rigorous review. Once appointed they undertake training to ensure they have the skills and knowledge to perform their duties.

Remuneration policy

Remuneration is set by an HR sub-group made up of a subset of trustees and advised by an independent HR advisor. All staff are paid at least the living wage, decisions about executive pay are determined by the trustees.

6

Wearside Women in Need

Report of the Trustees (Continued) For the year ended 31 March 2022

TRUSTEES’ RESPONSIBILITIES 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 law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011 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.

So far as each of the trustees is aware at the time the report is approved:

Auditors

A resolution to appoint auditors for the ensuing year will be proposed at the annual general meeting in line with the charity’s policies and in accordance with section 485 of the Companies Act 2006.

This report was approved by the trustees on ............................. 2022 and signed on its behalf, by:

......................... …………………… C Warnock J Hayden Trustee Trustee

7

Wearside Women in Need

Independent Auditors’ Report to the members of Wearside Women in Need For the year ended 31 March 2022

Opinion

We have audited the financial statements of Wearside Women in Need for the year ended 31 March 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charities ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

8

Wearside Women in Need

Independent Auditors’ Report to the members of Wearside Women in Need (Continued) For the year ended 31 March 2022

Other information

The trustees are responsible for the other information. The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of our knowledge and understanding of the charities and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees report.

We have nothing to report in respect of the following matters in relation to which the Charities Act 2011 requires us to report to you if, in our opinion:

9

Wearside Women in Need

Independent Auditors’ Report to the members of Wearside Women in Need (Continued) For the year ended 31 March 2022

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 7, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charities ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We obtained an understanding of the legal and regulatory framework applicable to both the charity itself and the industry in which it operates. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the trustees and other management. The most significant were identified as the Charities Act 2011, UK GAAP (FRS102) and relevant tax legislation. We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included:

10

Wearside Women in Need

Independent Auditors’ Report to the members of Wearside Women in Need (Continued) For the year ended 31 March 2022

Our audit did not identify any key audit matters relating to the detection of irregularities including fraud. However, despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of Our Report

This report is made solely to the charities trustees, as a body, in accordance with Part 4 of the Charities Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charities trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Donna Bulmer BA (Hons) ACA (Senior Statutory Auditor) For and on behalf of Haines Watts

……………………………..

Chartered Accountants and Statutory Auditors

17 Queens Lane Newcastle upon Tyne NE1 1RN

11

Wearside Women in Need

Statement of Financial Activities (Incorporating the Income and Expenditure Account) For the year ended 31 March 2022

Unrestricted Designated Restricted
Total
Total
funds
funds		 funds
2022
2021
Notes £
£		 £
£
£
Income from:
Donations 4 22,339
-		 -
22,339
60,065
Charitable activities 5,6
- Grants and contracts 637,867
-
852,605		 1,490,472
1,378,878
- Rents and support 268,628
-		 - 268,628
229,976
Investment income 7 50
-		 -
50
66
Other trading activities 8 23,384
-		 -
23,384
19,200
_
_		 _ _
_
Total income 952,268
-		 852,605 1,804,873
1,688,185
_
_		 _ _
_
Expenditure on:
Costs of raising funds 216
-		 -
216
292
Charitable activities 9 756,889
22,789		 696,956 1,476,634
1,261,136
_
_		 _ _
_
Total expenditure 757,105
22,789		 696,956 1,476,850
1,261,428
_
_		 _ _
_
Net movement before transfers 195,163
( 22,789 )		 155,649
328,023		 426,757
Transfers between funds 19 ( 86,135 )
86,135		 -
-
-
_
_		 _ _
_
Net movement in funds 109,028
63,346		 155,649
328,023
426,757
Reconciliation of funds
Total funds brought forward 286,219
1,051,467		 263,108 1,600,794
1,174,037
_
_		 _ _
_
Total funds carried forward 395,247
1,114,813		 418,757 1,928,817
1,600,794
_ _ _ _ _

The results for the year derive from continuing activities and there are no gains or losses other than those shown above.

12

Wearside Women in Need

Balance Sheet As at 31 March 2022

2022 2021
Notes £
£
£
£
Fixed assets
Tangible assets 15 1,054,613 970,795
Current assets
Debtors 16 74,961 307,891
Cash at bank and in hand 997,395 447,977
_
_
1,072,356 755,868
Liabilities
Creditors: amounts falling due
within one year 17 ( 163,985 ) ( 75,869 )
_
_
Net current assets 908,371 679,999
_
_
Total assets less current liabilities 1,962,984
1,650,794
Creditors: falling due after more
than one year 18 ( 34,167 )
( 50,000)
_
_
Total net assets 1,928,817
1,600,794
_ _
The funds of the charity
Unrestricted funds 395,247 286,219
Designated funds 1,114,813
1,051,467
_
_
1,510,060
1,337,686
Restricted funds 418,757 263,108
_
_
19 1,928,817
1,600,794
_ _

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees on .................................................. 2022 and were signed on its behalf by:

................................................ ................................................ C Warnock – Trustee

J Hayden - Trustee

the notes on pages 15 to 27 form part of these financial statements.

13

Wearside Women in Need

Statement of Cash Flows

For the year ended 31 March 2022

2022 2021
Notes £ £
Cash flows from operating activities:
Cash generated from operations 23 663,327 502,647
Interest paid ( 1,992 )
( 916 )
_ _
Net cash provided by operating activities 661,335 501,731
_ _
Cash flows from investing activities:
Purchase of tangible fixed assets ( 106,134 ) ( 288,154 )
Interest received 50 66
_ _
Net cash used in investing activities ( 106,084 ) ( 288,088 )
_ _
Cash flows from financing activities:
Repayment of borrowings ( 5,833 ) -
_ _
Net cash (used in) / provided by financing activities ( 5,833 )
-
_ _
Change in cash and cash equivalents in the year 549,418 213,643
Cash and cash equivalents at the beginning of the year 447,977 234,334
_ _
Cash and cash equivalents at the end of the year 997,395 447,977
_ _
Cash and cash equivalents consist of:
Cash at bank and in hand 997,395 447,977
_ _

14

Wearside Women in Need

Notes to the financial statements for the year ended 31 March 2022

1. Accounting policies

Wearside Women in Need is a Charitable Incorporated Organisation (“CIO”) registered in England. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the registered office is given in the charity information on page 5 of these financial statements. The nature of the charity’s operations and principal activities are detailed on page 1.

1.1 Basis of preparation of financial statements

The financial statements 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.

Wearside Women in Need meets the definition of a public benefit entity under FRS 102. The financial statements are prepared under the historical cost convention or transaction value unless otherwise stated in the relevant accounting policy note(s). The financial statements are prepared in Sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Going concern

The financial statements have been prepared on a going concern basis. The trustees have reviewed and considered relevant information, including the annual budgets in making their assessment. Based on these assessments, the increased level of demand for the services and the additional funding available the trustees have concluded that they can continue to adopt the going concern basis in preparing the annual report and accounts.

1.3 Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds can only be used for particular restricted purposes specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

15

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

1.4 Income

All incoming resources are included in the Statement of Financial Activities when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions and is recognised as earned. Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with reasonable certainty. Income received to deliver services over a specific period covering more than one financial year is accounted for over the specific period; related expenditure is accounted when incurred.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

Interest receivable 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.

1.5 Expenditure and irrecoverable VAT

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is possible that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged against the cost against the expenditure was incurred.

1.6 Allocation and apportionment of costs

Support costs are those functions which assist the work of the charity but do not directly undertake charitable activities. Support costs include office costs, finance, personnel, payroll and governance costs which support the charity’s programmes and activities.

1.7 Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2% straight line Motor Vehicles - 5 years

Fixed assets costing less than £1,000 are not capitalised.

16

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

1.8 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.9 Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.10 Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments which are instantly accessible from the opening of the deposit or similar account.

1.11 Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any discounts due.

1.12 Financial instruments

The charitable company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.13 Pensions

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2. Judgements in applying accounting policies and key sources of estimation uncertainty

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant estimates.

17

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

3. Statement of Financial Activities for the prior year Statement of Financial Activities for the prior year
Total
Unrestricted Restricted Designated funds
Funds
Funds
Funds		 2021
Notes £
£
£		 £
Income from:
Donations 4 60,065
-
-		 60,065
Charitable activities 5, 6
- Grants and contracts 453,597
870,281
55,000		 1,378,878
- Rents and support 229,976
-
-		 229,976
Investment income 7 66
-
-		 66
Other trading activities 8 3,663
-
15,537		 19,200
_ _ _ _
Total income 747,367
870,281
70,537		 1,688,185
_ _
_		 _
Expenditure on:
Raising funds 292
-
-		 292
Charitable activities 10 522,337
724,577
14,222		 1,261,136
_ _ _ _
Total expenditure 522,629
724,577
14,222		 1,261,428
_ _ _ _
Gain on investment
Net income/(expenditure)
before transfers 224,738 145,704
56,315		 426,757
Transfers 19 ( 873,246 ) ( 121,906 )
995,152		 -
_ _ _ _
Net movement ( 648,508 )
23,798		 1,051,467 426,757
Reconciliation of funds
Total funds brought forward 934,727
239,310
-		 1,174,037
_ _ _ _
Total funds carried forward 286,219
263,108		 1,051,467 1,600,794
_ _ _ _

18

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

4. Donations

4. Donations
2022
2021
£
£
Donations 22,339
60,065
_ _
22,339
60,065
_ _
5. Income from charitable activities by activity
2022
2021
£
£
Housing and support 984,327
964,848
Outreach 774,773
644,006
_ _
1,759,100 1,608,854
_ _
6. Grants and contracts
2022
2021
£
£
Grants 1,037,844 882,703
Contracts 452,628 495,675
_ _
1,490,472 1,378,378
_ _

7. Investment income

All of the charitable company’s investment income arises from money held in interest bearing deposit accounts.

8. Other trading activities

Training income
Fundraising income
 2022
£
4,600
18,784
_
23,384
 2021
£
3,663
15,537
_
19,200

19

Wearside Women in Need

Notes to the financial statements (Continued)

for the year ended 31 March 2022

9. Charitable activities expenditure

Direct
costs
£
Housing and support
650,024
Outreach
561,311
_
1,211,335
_
Support costs
Staff and related costs
Insurance
Subscriptions
Professional fees
Office costs
Governance costs (note 11)
Governance costs
Audit fee		 Support
2022
2021
costs
Total
Total
£
£
£
148,451
798,475
675,728
116,848
678,159
585,408
_ _ _
265,299 1,476,634 1,261,136
_ _ _
£
137,342
10,283
541
40,439
68,654
8,040
_
265,299
_
2022
2021
£
£
8,040
7,740

10. Support costs

11. Governance costs

20

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

12. Auditors remuneration

Audit fee
13.
Net income/(expenditure)
This is stated after charging:
Depreciation – owned assets		 2022
£
8,040
_
2022
£
22,317
 2021
£
7,740
_
2021
£
14,222
14. Analysis of staff costs, trustee remuneration and expenses, and the cost of key management Analysis of staff costs, trustee remuneration and expenses, and the cost of key management
personnel
2022 2021
£ £
Wages and salaries 851,041 764,324
Social security costs 64,771 59,120
Other pension costs 22,400 20,395
_ _
938,212 843,839
_ _
The average monthly number of employees during the year was as follows:
2022 2021
No. No.
Chief Executive 1 1
Core Staff 40 35
_ _
41 36
_ _

There were no employees who received total employee benefits (excluding employer pension costs) of more than £60,000 (2021 – Nil).

The charity trustees were not paid or received any other benefits from employment in the year (2021 - £nil) One trustee was reimbursed expenses during the year of £178 (2021 - £241). No charity trustee received payment for professional or other services supplied to the charity (2021 - £nil).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and Assistant Director. The total employee benefits of the key management personnel of the charity were £105,286 (2021 - £127,570).

21

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

15.
Tangible fixed assets
Freehold
Property
Cost
At 1 April 2021
999,239
Additions
96,134
_
At 31 March 2022
1,095,373
_
Depreciation
At 1 April 2021
28,443
Charge for year
20,317
Eliminated on disposal
-
_
At 31 March 2022
48,760
_
Net book value
At 31 March 2022
1,046,613
_
At 31 March 2021
970,796
_
16.
Debtors
Trade debtors
Other debtors
Prepayments and accrued income
17.
Creditors: amounts falling due within one year
Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
Deferred income
Other loans		 Motor
Vehicles
Total
£
£
-
999,239
10,000
106,134
_ _
10,000 1,105,373
_ _
-
28,443
2,000
22,317
-
-
_ _
2,000
50,760
_ _
8,000 1,054,613
_ _
-
970,796
_ _
2022
2021
£
£
17,429
658
1,151
1,677
56,381
305,556
_ _
74,961
307,891
_ _
2022
2021
£
£
77,197
16,748
18,746
14,333
4,702
7,323
36,230
22,465
17,110
15,000
10,000
-
_ _
163,985
75,869

22

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

17. Creditors: amounts falling due within one year (Continued)

Deferred income

Deferred income relates to income received for future periods.
At 1 April 2021
Amounts released to income
Additions during the year
At 31 March 2022		 £
15,000
( 15,000 )
17,110
_
17,110
_

18. Creditors: amounts falling due after more than one year

Other loans 2022
£
34,167
_
34,167
 2021
£
50,000
_
50,000

23

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

19. Statement of funds

For the year ended 31 March 2022
At At
1 April 31 March
2021
Income Expenditure		 Transfers
2022
£
£
£		 £
£
Unrestricted fund
General fund 286,219
952,268		 ( 757,105 ) ( 86,135 )
395,247
Designated fund
Property fund 970,795
-
( 20,317 )		 96,135 1,046,613
Minibus 15,537
-
( 2,472 )		 ( 10,000 )
3,065
Accommodation 65,135
-
-		 -
65,135
_ _ _ _ _
Total unrestricted funds 1,337,686
952,268		 ( 779,894 ) - 1,510,060
_ _ _ _ _
Restricted funds
Clinical Commissioning Group (CCG) 246,849
237,648		 ( 185,455 ) -
299,042
NHS England – Health Advocate -
29,154
( 18,700 )		 -
10,584
BBC Children in Need -
10,000
( 10,000 )		 -
-
Sir James Knott Trust 6,259
15,000
( 11,175 )		 -
10,084
Ballinger Trust -
15,000
( 11,175 )		 -
3,825
Comic Relief - 90,318 ( 31,347 ) - 58,971
Office of Police and Crime Commissioner 267,181 ( 267,181 ) - -
Together for Children 95,000
( 95,000 )		 -
-
LGA Foundation 10,000
-
( 10,000 )		 -
`-
County Durham Community Foundation -
47,726
( 23,863 )		 -
23,863
Jill Franklin Trust -
29,328
( 24,440 )		 -
4,888
Churchill Memorial Trust 16,250
( 8,750 )		 -
7,500
_ _ _ _ _
Total restricted funds 263,108
852,605		 ( 696,956 ) -
418,757
_ _ _ _ _
Total funds 1,600,794 1,804,873 ( 1,476,850 )
-		 1,928,817
_ _ _ _ _

Transfers

The transfers relate to spend on capital assets, restrictions lift once the purchase is made.

24

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

19. Statement of funds (continued)

For the year ended 31 March 2021 At At
1 April 31 March
2020
Income		 Expenditure Transfers
2021
£
£
£		 £
£
Unrestricted fund
General fund 237,864
762,904		 ( 522,629 ) ( 191,920 )
286,219
Designated fund
Property fund 559,106
55,000
( 14,222 )		 370,911
970,795
Minibus -
-
-		 15,537
15,537
Accommodation -
-
-		 65,135
65,135
_ _ _ _ _
Total unrestricted funds 796,970
817,904		 ( 536,851 ) 259,663 1,337,686
_ _ _ _ _
Restricted funds
Clinical Commissioning Group (CCG) 115,000
246,849		 ( 115,000 ) -
246,849
Capital Grant CCG 59,175
-
-		 ( 59,175 )
-
Grants receivable 65,135
-
-		 ( 65,135 )
-
NHS Sunderland – Health Advocate -
34,000
( 34,000 )		 -
-
Homeless Link -
100,000		 ( 100,000 ) -
-
Sir James Knott Trust -
15,000
( 8,741 )		 -
6,259
Ministry of Housing, Communities
and local government -
71,450
( 73,854 )		 2,404
-
Office of Police and Crime Commissioner -
55,000
( 55,000 )		 `-
-
Together for Children -
90,000
( 90,000 )		 -
-
Lloyds Bank Foundation -
33,000
( 33,000 )		 -
-
LGA Foundation -
10,000
-		 -
10,000
Coronavirus Community Support Fund -
69,442
( 69,442 )		 -
-
Other Covid-19 grants -
145,540		 ( 145,540 ) -
-
_ _ _ _ _
Total restricted funds 377,067
870,281		 ( 724,577 ) ( 259,663 )
263,108
_ _ _ _ _
Total funds 1,174,037 1,688,185 ( 1,261,428 ) - 1,600,794
_ _ _ _ _

25

Wearside Women in Need

Notes to the financial statements (Continued) for the year ended 31 March 2022

19. Statement of funds (continued)

Restricted Funds

Sunderland City Council: Delivery of a range of crisis services including supported (refuge) accommodation; outreach services; hospital IDVA and the Sanctuary Scheme.

Clinical Commissioning Group (CCG): (i) Delivery of an advocacy/training project to general practitioner surgeries across Wearside. (ii) Residential Therapeutic Service for women with complex needs, (iii) therapeutic counselling service and (iv) Fundraiser.

Office of the Police and Crime Commissioner (OPCC): Provision of Independent Advocacy and support service to high risk victims including cases subject to Multi Agency Risk Assessment Management Conferencing (MARAC), Community Counselling and delivery of the ‘Ask Me’ Community Ambassador Scheme (North of Tyne).

Together for Children: Delivery of a range of group work programmes for women and children delivered in a range of settings across Wearside and direct advocacy and support provision in Early Help Hubs.

Ministry of Housing, Communities and Local Government (MHCLG): Delivery of Outreach support to women with complex needs including provision of a ‘Crash Pad’.

James Knott Foundation: Volunteer Co-ordinator recruiting and managing volunteers to support service provision, community engagement and education.

Jill Franklin Trust: Provision of a Mental Health Outreach Worker

BBC Children in Need: Support for children in refuge accommodation

Designated funds

Property Fund: The Board have designated funds for the ongoing support of our buildings. This includes plans in the coming year to, (i) complete works in Sunderland and (ii) establish a new base in Sunderland from which to deliver front line services.

Accommodation Fund: To improve accommodation at the Washington site.

Minibus: Funds are also designated for ongoing running costs of the minibus which is used for children’s trips and transport for families moving in and out of refuge.

20. Analysis of net assets by fund

For the year ended 31 March 2022

Analysis of net assets by fund
For the year ended 31 March 2022
Unrestricted Restricted
funds
funds
Total
£
£
£
Fixed assets 1,054,613
-		 1,054,613
Net current assets 858,324
50,047
908,371
Creditors: amounts falling due after more than one year ( 34,167 )
-
( 34,167 )
_ _ _

1,878,770
50,047		 1,928,817

26

Wearside Women in Need

Notes to the Financial Statements (Continued) for the year ended 31 March 2022

20. Analysis of net assets by fund (continued.)

For the year ended 31 March 2021 Unrestricted Restricted
funds
funds
Total
£
£
£
Fixed assets 970,795
-
970,795
Net current assets 397,418
282,581
679,999
Creditors: amounts falling due after more than one year ( 50,000 )
-
( 50,000 )
_ _ _

1,318,213
282,581		 1,600,794
_ _ _

21. Pensions

Defined contribution

Pension contributions payable for the year ended 31 March 2022 amounted to £22,400 (2021 - £20,395).

22. Related party transactions

There were no disclosable related party transactions during the year (2021 - £nil).

23. Reconciliation of net income/(expenditure) to net cash flow from operating activities

Net income/(expenditure) for the period
Adjustments for:
Depreciation charges
Interest received
Interest paid
Decrease/(increase) in debtors
Increase in creditors
Net cash provided by operating activities
Analysis of changes in net debt
Long term borrowings

Short term borrowings
Total liabilities
Cash and cash equivalents		 At 1 Apr
2021
£
( 50,000 )
( 33,388 )
_
( 83,388 )
447,977
_
364,589
 2022
£
328,023
22,317
( 50 )
1,992
232,930
78,115
_
663,327
_
Cash
flows
£
15,833
( 67,257 )
_
( 51,424 )
549,418
_
497,994
 2021
£
426,757
14,222
( 66 )
916
( 39,185 )
100,003
_
502,647
_
At 31 Mar

2022

£
( 34,167 )
( 100,645 )
_
( 134,812 )

997,395
_

862,583
_

24. Analysis of changes in net debt

27