Charity number: 1191407
Unaudited
Trustees' report and financial statements
For the year ended 31 March 2023
Network of International Women of Brighton and Hove
Contents
| Page | |
|---|---|
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report | 2 - 4 |
| Independent examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the financial statements | 8 - 15 |
Network of International Women of Brighton and Hove
Reference and administrative details of the charity, its trustees and advisers for the year ended 31 March 2023.
Trustees
Linda Beanlands, Co-Chair Kathleen Howell Laila Rashdan Fiona Sharpe, Co-Chair Cathy Maxwell Renuka Chandraker Irene Soler Eugenia Markova
Charity registered number
1191407
Principal office
C/O Community Works, Community Base, 113 Queens Road, Brighton, BN1 3XG
Bankers
Metro Bank, 82 North Street, Brighton BN1 1ZA.
Page 1
Trustees' report For the year ended 31 March 2023
The Trustees present their annual report together with the financial statements of the charity for the year to 31 March 2023.
Objectives and Activities
a. Policies and objectives
The promotion of social inclusion for the public benefit among women and their families whose first language is not English who are socially excluded on the grounds of their social and economic position.
b. Activities for achieving objectives
By providing: 1. education and training in the English language and in vocational skills; and 2. social and recreational facilities and events involving the local community.
The Trustee Board undertook a review of its Constitutional Objectives and Policies at its October and November 2022, Trustee and Steering Group meetings. Taking into account the progress and development of the Network (since 2017/18), the following revised objectives were approved at its meeting on 24[th] January 2023, as an accurate reflection and description of the Network’s current aims and objectives. We are therefore, currently seeking approval of the Charity Commission to register the following objectives:
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To improve the quality and wellbeing of women’s lives, particularly for women whose first language is not English, by providing a ‘safe space’, social and personal support, access to entitlements and essential services as well as mentoring, education, training and employment opportunities equivalent to women’s skills, experience and qualifications.
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To provide opportunities where women can participate and have their voice heard in wider community dialogue and civic life, particularly on matters which are related to exclusion, discrimination, racism and inequality.
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To promote social and economic inclusion through recreational activities and participation in local and city-wide community and public events.
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To inspire and resource, individual and group, creative and therapeutic initiatives which celebrate women’s talents and facilitate personal growth and empowerment.
Achievements and performance
a. Review of activities
The Network started in response to the call of many women in the City who were not born in the UK (including refugees and asylum seekers) who told us of the barriers they face in establishing their and their families lives and achieving their potential. Our inclusive approach (any women who self-identifies as an International Women is welcomed) and first priority, is to provide a ‘safe space’ and weekly open drop in the city centre Library, together with a city-wide programme of activities and projects throughout the year which are open to all at no cost. By so doing, we are also able to act as a ‘bridge’ to information and statutory services and advocate on behalf of women to access health care, housing, legal, other services and financial entitlements.
During 2023/24 we expanded the range of activities being offered to include led City walks, Eco-therapy programmes, cooking and meal sharing and in partnership with the Adult Education Centre of the City Council, Art courses, a Beginners and Intermediate Sewing Courses and a Sewing Collective. Our Caseworker provided a confidential and holistic, one to one, confidential casework response for many individual women, addressing complex needs including those which arise from poverty and insecure immigration status, inadequate housing and homelessness, domestic/sexual violence, safeguarding and health care needs. In addition, we were funded to provide a ‘Cost of Living ‘programme. The support and advice sessions were attended by many women (and family members).
Our membership continued to increase throughout the year and now is close to 500 women who are registered to receive our monthly newsletter. We anticipate that we now have women from 56 different countries and 44 different languages.
Network of International Women of Brighton and Hove
Trustees' report (continued) For the year ended 31 March 2023
Throughout the year we extended our reach beyond our Network membership and led the delivery of weekly outreach ‘Sanctuary’ sessions to all asylum seekers who are placed in local hotels, providing food, clothing (including for many babies, children and young people) and individual support. In addition, we provided weekly ‘Drop in and Advice’ sessions’ for those new arrivals seeking safety from Ukraine. Both initiatives are funded and supported by Brighton & Hove City Council and delivered in partnership with other statutory and third sector agencies including the Department of Work and Pensions, CAB and others. We provide regular (weekly/monthly) feedback to the local authority on both initiatives.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the below financial review and the accounting policies in the accounts.
b. Financial review
The charity ended the financial year returning an overall surplus of £244 (2022 £36,612).
The charity’s income increased in the year thanks to grants from the Another Way Women’s Foundation, Brighton & Hove City Council, Skills on Tap UK, RAW, Sussex Community Foundation Trust, SGN and the Methodist Church Hove.
The charity ended the financial year in a sound financial position.
c. Reserves policy
The Trustees aim to maintain minimum free reserves in unrestricted funds amounting to six months of operating costs. Trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support costs are covered in the short term.
The balance held as unrestricted funds at 31 March 2023 was £3,236 (2022: £3,370) which exceeds the target policy level.
Structure, governance and management
a. Constitution
The charity was incorporated on 22 September 2020 as a Charitable Incorporated Organisation. It is governed by the constitution of the same date.
b. Method of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected under the terms of the CIO Association.
The minimum number of trustees is 3.
Trustees must be reappointed every three years. A Trustee who has served for three consecutive (3 year)
terms may not be reappointed until after an interval of one year.
Page 3
Network of International Women of Brighton and Hove
Trustees' report (continued) For the year ended 31 March 2023
Plans for future periods
a. Future developments
The Network of International Women has become a key organisation in Brighton and Hove, capable of providing life changing support to individual women who would otherwise be marginalised, shut out from essential services and at risk. In addition, it is able to contribute to the design and development of city-wide strategic priorities and service provision. Securing the sustainability of the organisation is our highest priority for the coming year, as well as continuing to deliver the activities and support that women tell us they need. We anticipate continuing increases in the Networks diverse membership.
Public Benefit
In shaping our objectives and planning our activities for the year, the Trustees have given consideration to the duties set out in Section 17(5) of the Charities Act 2011, to have regard to public benefit. In particular, the Trustees have considered how the project's planned activities contribute to the overall aims and objects they have set.
Trustees' responsibilities statement
The Trustees are responsible for preparing the Trustees' 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 of the charity for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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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 that are sufficient to show and explain the charity's transactions and 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, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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.
This report was approved by the Trustees, on …… and signed on their behalf by:
Chair Linda Beanlands
Page 4
Network of International Women of Brighton and Hove
Independent examiner's report
For the year ended 31 March 2023
Independent examiner's report to the Trustees of The Network of International Women of Brighton and Hove (the 'charity')
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2023.
This report is made solely to the charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity's Trustees as a body, for my work or for this report.
Responsibilities and basis of report
As the Trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 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 2011 Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do 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 no concerns and 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.
Signed: S.D.Marshall
Dated: 9 October 2023
Page 5
Network of International Women of Brighton and Hove
Statement of financial activities For the year ended 31 March 2023
| Note Income from: Donations and legacies 2 Charitable activities 3 Total income Expenditure on: Raising funds 4 Charitable activities 5 Total expenditure Transfers between Funds 12 Net (deficit)/surplus before other recognised gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds 2023 £ 860 542 1,402 480 341 |
Restricted funds 2023 £ 51,021 1,226 52,247 55 52,529 |
Restricted funds 2023 £ 51,021 1,226 52,247 55 52,529 |
Total funds 2023 £ 51,881 1,768 |
Total funds 2022 £ 53,707 929 |
||
|---|---|---|---|---|---|---|---|
52,247 55 52,529 |
53,649 | 54,636 | |||||
| 535 52,870 |
1,319 16,705 |
||||||
| 821 | 52,584 | 53,405 | 18,024 | ||||
| (715) | 715 | - | - | ||||
| (134) (134) 3,370 |
378 378 50,396 |
244 244 53,766 |
36,612 36,612 17,154 |
||||
3,236 |
50,774 | 54,010 | 53,766 | ||||
The notes on pages 8 to 15 form part of these financial statements.
Page 6
Network of International Women of Brighton and Hove
| Balance sheet As at 31 March 2023 £ Current assets Cash at bank and in hand Creditors: amounts falling due within one year 11 Net assets Charity Funds Restricted funds 12 Unrestricted funds 12 Total funds |
2023 £ £ 54,010 - 54,010 50,774 3,236 54,010 |
2022 £ 55,073 (1,307 ) 53,766 50,396 3,370 53,766 |
||
|---|---|---|---|---|
The financial statements were approved by the Trustees on 9 October 2023 and signed on their behalf, by:
Linda Beanlands, Chair
The notes on pages 8 to 15 form part of these financial statements.
Page 7
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
1. Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.
The Network of International Women of Brighton and Hove constitutes a public benefit entity as defined by FRS 102.
These accounts are prepared in pounds sterling and rounded to the nearest whole pound.
1.2 Income
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
1.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of the activity are made up of the total of direct costs and shared costs, including support costs.
Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income.
Charitable activities and Governance costs are costs incurred on the charity's operations, including support costs and costs relating to the governance of the charity apportioned to charitable activities.
1.4 Tangible fixed assets and depreciation
The charity does not hold any fixed assets.
Page 8
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
1.5 Stock
The charity has no stocks.
1.6 Debtors
Trade and other debtors are recognised at the settlement amount.
1.7 Cash at Bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.8 Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
1.9 Financial instruments
The charity 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.
1.10 Fund accounting
General funds are unrestricted 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. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Page 9
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
| 2. Income from donations and legacies Donations Grants Total donations and legacies 3. Income from charitable activities Goodssold Other income Total Income from charitable activities 4. Cost of Raising Funds Marketing and Communications Website Total |
Unrestricted funds Restricted funds 2023 £ 2023 £ 860 1,116 - 49,905 860 51,021 Unrestricted funds Restricted funds 2023 £ 2023 £ 422 1,006 120 220 542 1,226 Unrestricted funds 2023 £ Restricted funds 2023 £ 128 55 352 - |
Unrestricted funds 2023 £ 860 - |
Restricted funds 2023 £ 1,116 49,905 51,021 Restricted funds 2023 £ 1,006 220 |
Total funds 2023 £ 1,976 49,905 51,881 |
Total funds 2022 £ 581 53,126 53,707 Total funds 2022 £ 929 - 929 Total funds 2022 £ 1,213 106 1,319 |
|
|---|---|---|---|---|---|---|
| 860 | ||||||
| Unrestricted funds 2023 £ 422 120 |
Total funds 2023 £ 1,428 340 |
|||||
| 542 1,226 |
1,768 | |||||
| Total funds 2023 £ 183 352 |
||||||
| 480 55 |
535 |
Page 10
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
5. Expenditure on charitable activities
| Direct costs - note 6 Support costs - note 7 Governance costs – note 8 Total |
Unrestricted funds 2023 £ Restricted funds 2023 £ Total funds 2023 £ Total funds 2022 £ 341 50,440 50,781 16,199 - 2,089 2,089 506 - - - - 341 52,529 52,870 16,705 |
|---|---|
6. Direct costs
| Cost of goods sold Art material, fabrics & plants Computer equipment Project equipment Office equipment Course & instructor fees Project officer Printing & stationery Meetings costs Food Travel Training Translation costs Insurance Telephone Costs Sundries |
Total 2023 £ 505 1,269 - 81 - 7,410 28,461 76 5,410 2,907 2,337 1,144 216 71 105 789 |
Total 2022 £ 551 1,063 5,418 1,459 2,024 1,155 1,177 255 324 1,207 1,304 - 42 - - 220 |
|---|---|---|
| 50,781 | 16,199 |
7. Support costs
| Total | Total | |
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Hire of rooms | 282 | 108 |
| Insurance | 246 | 218 |
| Subscriptions/Licence | 227 | 180 |
| Travel | 461 | - |
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Network of International Women of Brighton and Hove
| Notes to the financial statements For the year ended 31 March 2023 Training Food Sundries |
270 134 469 |
- 506 |
|---|---|---|
| 2,089 |
| 8. Governance costs Independent Examination fees |
Unrestricted funds 2023 £ - |
Restricted funds 2023 £ - - |
Total funds 2023 £ - |
Total funds 2022 £ - |
|---|---|---|---|---|
| - | - | - |
9. Net income
During the year, no Trustees received any remuneration During the year, no Trustees received any benefits in kind During the year, no Trustees received any reimbursement of expenses
10. Key Management Personnel
The Charity considers its key management personnel to be the Trustees.
11 . Creditors: Amounts falling due within one year
| Accruals | 2023 £ - - |
2022 £ 1,307 1,307 |
|---|---|---|
Page 12
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
12. Statement of funds – Current Year
| Unrestricted funds General Funds Restricted funds BHCC - Ecotherapy BHCC – Living Well Coop Fund 1 Coop H&W Fund COL programme Healthy @ Home (HAH) Outdoor Living Space to Sew Stripe Crowd Funding Friday Sanctuary Caseworker Sewing Collective Sewing Goods Library Session Emergency Fund Ukraine Project Total of funds |
Balance at 1 April 2022 £ 3,370 463 440 1,236 3,663 - 3,426 1,665 2,253 2,617 3,624 20,200 10,313 - 496 - - _____50,396 53,766 |
Income £ 1,402 |
Expenditure £ (821) |
Expenditure £ (821) |
Transfers in/out £ (715) |
Balance at 31 March 2023 £ 3,236 |
|
|---|---|---|---|---|---|---|---|
| - - - - 2,750 - - - - 6,959 14,522 6,063 853 220 880 20,000 |
(653) - - (2,530) (1,155) (1,040) (1,279) - (225) (3,065) (18,182) (19,344) (475) (552) (678) (3,406) |
190 (440) (1,236) 1,046 - 440 - (2,253) - - 2,968 - - - - |
- - - 2,179 1,595 2,826 386 - 2,392 7,518 16,540 - 378 164 202 16,594 50,774 |
||||
| _____52,247 53,649 |
(52,584 ) (53,405) |
___ 715 - |
|||||
| __ | _____ _____54,010 |
Page 13
Network of International Women of Brighton and Hove
Notes to the financial statements For the year ended 31 March 2023
13. Statement of funds – Prior Year
| Unrestricted funds General Funds Restricted funds BHCC - Ecotherapy BHCC – Living Well BHCC – MIT Arts Project BHCC – Summer Fund Coop Fund 1 Coop H&W Fund Digital Project (SCF) Enjoolata Trust Healthy @ Home (HAH) Outdoor Living RISE Space to Sew Stripe Crowd Funding Friday Sanctuary Caseworker Sewing Project Officer Library Session Total of funds |
Balance at 1 April 2021 £ 3,490 - 482 215 - 3,544 2,197 - 551 3,627 - 863 - 2,185 - - - - - _____13,664 17,154 |
Income £ 1,510 |
Expenditure £ (2,541) |
Expenditure £ (2,541) |
Transfers in/out £ 911 |
Balance at 31 March 2022 £ 3,370 |
|---|---|---|---|---|---|---|
| 2,000 - - 1,348 - 1,801 5,000 - - 1,950 - 4,046 - 5,161 20,200 11,620 - |
(1,377) (42) (195) (1,283) (1,890) (335) (5,418) - (201) (105) - (1,793) - (1,537) - (1,307) - |
(160) - (20) (65) (418) - 418 (551) - (180) (863) - 432 - - - 496 |
463 440 - - 1,236 3,663 - - 3,426 1,665 - 2,253 2,617 3,624 20,200 10,313 496 50,396 |
|||
| _____53,126 54,636 |
(15,483 ) (18,024) |
______(911) - |
||||
| __ | _____ _____53,766 |
14. Analysis of net assets between funds
Analysis of net assets between funds
| Unrestricted | Restricted | Total |
|---|---|---|
| funds | funds | funds |
| 2023 | 2023 | 2023 |
| £ | £ | £ |
Page 14
Network of International Women of Brighton and Hove
| Notes to the financial statements For the year ended 31 March 2023 Current assets Creditors due within one year |
3,236 - |
50,774 - |
54,010 - |
|---|---|---|---|
| 3,236 | 50,774 | 54,010 |
Analysis of net assets between funds - prior year
| Current assets Creditors due within one year |
Unrestricted funds 2021 £ 3,369 - |
Restricted funds 2021 £ 51,704 (1,307) |
Total funds 2021 £ 55,073 (1,307) |
|---|---|---|---|
| 3,369 | 50,397 | 53,766 |
Page 15