JEWINS WOMEN 2 WOMEN LIMITED
Report and Accounts
31 July 2025
Company Registration Number - 09141534 The Charity Registration Number is - 1197027
JEWINS WOMEN 2 WOMEN LIMITED
Report and accounts for the year ended 31 July 2025
Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees' annual report | 2 - 7 |
| Independent accountant's report | 8 - 9 |
| Funds statements:- | |
| Statement of financial activities | 10 |
| Movements in funds | 11 |
| Income and expenditure account | 11 |
| Summary of funds | 11 |
| Balance sheet | 12 |
| Notes to the accounts | 13 -18 |
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
The trustees present their report and accounts for the year ended 31 July 2025
Reference and administrative details
The charity name.
The legal name of the charity is:- JEWINS WOMEN 2 WOMEN LIMITED.
The charity is also known by its operating name, JEWINS WOMEN 2 WOMEN LIMITED.
The charity's areas operation and UK charitable registration.
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1197027.
The charity does not operate in any overseas jurisdictions.
Legal structure of the charity
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 14 July 2014 as amended There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The principal operating address, telephone number, email and web
6 Pool Street Pool Street, Caernarfon, Wales LL55 2AS Telephone +447950775993 Email Address: moji@jewinswomen2women.co.uk Webaddress: http://jewinswomen2women.co.uk/
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
The following persons served as Trustees during the year ended 31 July 2025 :-
Elizabeth AYERE Anna CATALANI Ruth Mojisola OBASA Ike OKONTA
The trustees are all individuals.
1
JEWINS WOMEN 2 WOMEN LIMITED
Report and accounts for the year ended 31 July 2025
Contents
| Page | |
|---|---|
| Charity information | 1 |
| Trustees' annual report | 2 - 7 |
| Independent accountant's report | 8 - 9 |
| Funds statements:- | |
| Statement of financial activities | 10 |
| Movements in funds | 11 |
| Income and expenditure account | 11 |
| Summary of funds | 11 |
| Balance sheet | 12 |
| Notes to the accounts | 13 -18 |
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
JEWINS WOMEN 2 WOMEN LIMITED
The purposes of the charity as set out in its governing document. Our aims and objective
The charity is a domestic violence-focused charity operating in the Uk , Africa , Europe and USA. providing online coaching , counselling , advocacy support for women of ethnic minority who has suffered domestic abuse. We also work with children to provide therapeutic and coaching support,provide cultural training and economic empowering services for women in UK, Africa, Europe , USA.
Purpose and aims
The objects of the charity are:
(a) To relieve persons, in particular BAME women and non-BAME women, who have suffered domestic abuse by the provision of online counselling and coaching and culturally sensitive advocacy and support.
(b) The prevention or relief of poverty in UK and Africa by providing: grants, items and services to BAME women and non-BAME women who have experienced domestic violence and are in need and/or charities, or other organisations working to prevent or relieve poverty.
(c) The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable
Ensuring and work delivers our aims
We review our aims, objectives and activities each year. This review looks at what we achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help.
The review also helps us ensure our aim, objectives and activities remained focused on our stated purposes. We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.
2
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
The main activities undertaken during the year to further the charity's purpose for the public benefit.
The strategies we applied to meet these objectives during the year included:
-
We supported African - Led charity and their faith-based community programs by attending their programs and signposting them to other people.
-
We held African Gospel Concert in Witney in aid of victims of domestic violence, which created community c ohesion . It added to increase their quality of life and also brought joy to the depressed.
-
We supported 700 wome n in Africa and in the Uk in : Trauma coaching, counsellings and training professional who work with these victims.
-
We suppor ted going through hardship in counseling , food provision and personnel financial support.
5) We l aunc hed a trauma coaching and Therapy centre in Abuja - Nigeria and South Africa through our sister NGO Abigail's Foundation. We provided 200 hrs of Trauma and counseling trainings for one year to practitioners , and victims .This affords us to support victims of trauma and abuse with also providing online training support professionals from Nigeria, Uk, South Africa , Ghana, Kenya and Malawi 100 people benefited from this training
6) We partnered with Duncan Lewis, Turpin And Miller Law firm to give women quarterly pro bono legal advice on all maters relating to domestic violence.
The charity's strategies for achieving its aims and objectives in the
Our main activities and who we try to help are described below.
(a) To relieve persons, in particular BAME women and non-BAME women, who have suffered domestic abuse by the provision of online counselling and coaching and culturally sensitive advocacy and support.
(b) The prevention or relief of poverty in UK and Africa by providing: grants, items and services to BAME women and non-BAME women who have experienced domestic violence and are in need and/or charities, or other organisations working to prevent or relieve poverty.
(c) The prevention or relief of poverty or financial hardship anywhere in the world by providing or assisting in the provision of education, training, healthcare projects and all the necessary support designed to enable individuals to generate a sustainable income and be self-sufficient.
3
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
How the activities undertaken during the year contributed to the achievement of the aims and objectives.
1) Supported women in prison and a mental hospital by providing chaplaincy services, life coaching services, and counselling services to help them get better and be a functional member of our society.
(2) Provided care and support for mothers with disabled Children or terminally ill children and women with mental health issues, under the platform as a domiciliary care agency.
(3) Set up a women’s training center for women and children fleeing domestic violence as well as empower women through various training schemes.
(4) Provided food and vocational training for women who are disadvantaged in Badagry Lagos Nigeria through the Anglican Bishop and the Orphanage home in Badagry this project the founder had funded for the past three years.
(5) Set up African clothes retail shops in the UK starting with Oxford as a social enterprise source of income.
The methods used to recruit and appoint new charity trustees.
The trustees who are also charity trustees for the purposes of charity law are in charge of the strategic direction of the charitable trust. Under the requirements of the Declaration of Trust the trustees are elected to serve for a period of three years after which they must be re-elected at the next Annual General Meeting.
All trustees give their time voluntarily and receive no benefits from the charity.
Due to the nature of charity work, trustees appointed have been so selected on the basis of their faith, strength of character, skills set in the area of business management and growth and commitment to the vision of the charity.
The contribution of volunteers during the year.
The charity is grateful for the commitment and efforts of its volunteers who are involved in services provision. The charity has over 30 volunteers committed to working within the charity.
4
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
The policies and procedures for the induction and training of trustees.
Trustees are trained and continue to undergo continuous training in furtherance of the Charity's objectives. We have partnered with third party training company and policy renewal support so we are updated with the policies. As will be required.
o The obligations of trustees
o The main documents which set out the operational framework for the charity including the declaration of trust
o Resourcing and the current financial position as set out in the latest published accounts
o Future plans and objectives
A Question & Answer pack would be prepared which draws information from various Charity Commission publications signposted through the Commission's guide "the Essential Trustee" as a follow up to these sessions. This will be distributed to all new trustees along with the Memorandum and Articles and the latest financial statements.
The charity's organisational structure.
The board of trustees is headed by a Chairman, the Secretary to the trust and a Financial administrator. All the present employees of the charity are voluntary workers. The trustees are responsible for making all decisions regarding allocation of fund and activities.
How the charity makes decisions and how decisions are delegated.
New trustees are elected on the basis of the contribution that they make to the governance of the organisation and the skills that they will contribute. They are provided with copies of the Charity Commission's guidance to trustees and given an introduction to the activites of the charity by the existing board.
The charity as a part of a wider network.
JEWINS WOMEN 2 WOMEN LIMITED is not part of a wider network.
The charity' bankers and advisors Banker National Westminster Bank Plc 250 Bishopgate London EC2M 4AA Accountant NOVUM PARTNERS LTD 109 Clarence Road Manchester England M13 0ZE
5
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
Financial review
The charity's financial position at the end of the year ended 31 July 2025
The financial position of the charity at 31 July 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
| Net income Unrestricted revenue funds available for the general purposes of the charity Total funds |
2025 £ (8,570) 62,698 62,698 |
2024 £ 9,626 71,269 71,269 |
|---|---|---|
Financial review of the position at the reporting date, 31 July 2025 .
During the period, a total income of £164,745 (£176,808 in 2024) was received from voluntary donations and, gift aid. The net movement in funds for the period as shown in the statement of financial activities, for the period was a deficit of £8,570 (Surplus of £9,626 in 2024). The value of Jewins women to women net assets as at 31 July 2025 is £62,698 (£71,269 in 2024).
The board of trustees is satisfied that the charities assets are available and adequate to fulfill its obligations in respect of each fund.
The major risks to which the charity is exposed and reviews and systems to mitigate them.
The trustees have assessed the major risks to which the charity is exposed, in particular those related to operations and finances of the charity, and are satisfied that systems are in place to mitigate agains t exposures to the major risks.
Details of the independent examiner
Shahbaz Faryad
NOVUM PARTNERS LTD
109 Clarence Road Manchester England M13 0ZE
6
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
Statement of the directors trustees' responsibilities
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable
law).
-
select suitable accounting policies and apply them consistently;
-
make judgements and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
-
state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.
The trustees are also responsible for the contents of the trustees' report, and the statutory responsibility of the independent examiner in relation to the trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
7
JEWINS WOMEN 2 WOMEN LIMITED
Company Registration Number - 09141534
Trustees' annual report for the year ended 31 July 2025
Method of preparation of accounts - Small company provisions
The financial statements are set out on pages 10 to 19.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 10 May 2026.
Ruth Obasa Director and Trustee
8
JEWINS WOMEN 2 WOMEN LIMITED
Report of the independent examiner to the trustees of the charitable company on the accounts for the year ended 31 July 2025
I report to the trustees on my examination of the financial statements of the charitable company on pages 10 to 18 for the year ended 31 July 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 13 -18.
Respective responsibilities of the trustees and the independent examiner and the basis of the report
As described on page 6 - 7, you, the charitable company's trustees, who are also the directors of the company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
Basis of independent examiner's statement and scope of work undertaken
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. 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 setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
9
JEWINS WOMEN 2 WOMEN LIMITED
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the trustees of all material matters.
Independent examiner's statement, report and opinion
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:-
accounting records were not kept in respect of the charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
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 financial statements to be reached.
Shahbaz Faryad
NOVUM PARTNERS LTD
109 Clarence Road Manchester England M13 0ZE
This report was signed on 10 May 2026
10
JEWINS WOMEN 2 WOMEN LIMITED - Statement of financial activities for the year ended 31 July 2025.
Statement of financial activities (including the income and expenditure account for the year ended 31 July 2025, as required by the Companies Act 2006)
| Income & endowments from: Donations Other trading activities Investments Total income Expenditure on: Raising funds Charitable activities Total expenditure Net income for the year Net movement in funds Reconciliation of funds:- Total funds brought forward Total funds carried forward |
Current year Unrestricted funds 2025 £ 163,361 1,384 164,745 |
Current year Restricted funds 2025 £ - - - - |
Current year Total funds 2025 £ 163,361 1,384 164,745 |
Prior year Total funds 2024 £ 176,808 - - |
|---|---|---|---|---|
| 176,808 | ||||
| 138,105 138,105 26,640 26,640 71,269 97,908 |
- - - - - - - |
138,105 138,105 26,640 26,640 71,269 97,908 |
- 167,182 |
|
| 167,182 | ||||
| 9,626 | ||||
| 9,626 61,643 71,269 |
All the prior year transactions were unrestricted items, and no further analysis is required
All activities derive from continuing operations
JEWINS WOMEN 2 WOMEN LIMITED - Resources applied in the year ended 31 July 2025 towards fixed assets for Charity use:-
| Funds generated in the year as detailed in the SOFA Resources applied on functional fixed assets Net resources available to fund charitable activities |
2025 £ (2,155) (2,464) (4,619) |
2024 £ 9,626 - 9,626 |
|---|---|---|
The notes attached on pages 13 -19 to 19 form an integral part of these accounts.
11
JEWINS WOMEN 2 WOMEN LIMITED - Statement of financial activities for the year ended 31 July 2025.
Movements in revenue and capital funds for the year ended 31 July 2025
Revenue accumulated funds
| Unrestricted funds 2025 £ Accumulated funds b/ forward 71,269 Recognised gains and losses before transfers 26,640 97,908 Closing revenue funds 97,908 Summary of funds Unrestricted and Designated funds 2025 £ Revenue accumulated funds 97,908 |
Restricted funds 2025 £ - - - - Restricted funds 2025 £ - |
Total funds 2025 £ 71,269 26,640 97,908 97,908 Total funds 2025 £ 97,908 |
Last year Total funds 2024 £ 61,643 9,626 |
|---|---|---|---|
| 71,269 | |||
| 71,269 | |||
| Last Year Total funds 2024 £ 71,269 |
JEWINS WOMEN 2 WOMEN LIMITED
Income and expenditure account for the year ended 30 November 2025 as required by the Companies Act 2006
| Income Income from operations Refunds from HMRC on gift aided donations Investment income and interest Interest receivable Gross income in the year including exceptional items Expenditure Charitable expenditure, excluding depreciation Total expenditure in the year Net income before tax in the financial year Retained surplus for the financial year All activities derive from continuing operations |
2025 £ 129,705.17 35,040 16 164,745 138,105 138,105 26,640 26,640 |
2024 £ 176,808 - - |
|---|---|---|
| 176,808 | ||
| 167,182 | ||
| 167,182 | ||
| 9,626 | ||
| 9,626 | ||
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
The notes attached on pages 13 -19 to 19 form an integral part of these accounts.
12
JEWINS WOMEN 2 WOMEN LIMITED - Balance Sheet as at 31 July 2025
| Current assets Stocks Debtors Cash at bank and in hand Total current assets Creditors: amounts falling due within one year Net current assets Net assets Creditors: amounts falling due after more than one year The total net assets of the charity The total net assets of the charity are funded by the funds of the charity, as follows:- Unrestricted funds Unrestricted revenue funds Total charity funds |
Notes 2025 £ 100,000 3 6,150 (9) 106,141 4 6,768 97,908 97,908 (15,000) 97,908 7 97,908 97,908 97,908 |
79,990 13,320 840 |
2024 £ - 93,950 93,950 (22,681) 71,269 71,269 71,269 |
|---|---|---|---|
| 106,141 4 6,768 |
94,150 (200) |
||
| 7 97,908 |
71,269 |
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The charity is subject to independent examination under charity legislation, and the report of the independent examiner is on page 8.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
Ruth Obasa
Trustee
Approved by the board of trustees on 10 May 2026
The notes attached on pages 13 -18 to 18 form an integral part of these accounts.
13
JEWINS WOMEN 2 WOMEN LIMITED
Notes to the Accounts for the year ended 31 July 2025
1 Accounting policies
Policies relating to the production of the accounts.
Basis of preparation and accounting convention
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
Policies relating to categories of income and income recognition.
Nature of income
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Categories of Income
Income is categorised as income from exchange transactions (contract income) and income from nonexchange transactions (gifts), investment income and other income.
Income recognition
All income is accounted for gross, before deducting any related fees or costs.
Policies relating to expenditure on goods and services provided to the charity.
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years, which equates to amortisation at 20% straight line.
Debtors
Debtors are measured at their recoverable amounts at the balance sheet date.
Financial instruments including cash and bank balances
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances,
whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
Fund Accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
14
JEWINS WOMEN 2 WOMEN LIMITED
Notes to the Accounts for the year ended 31 Jul ~~y 2025~~
3 Debtors
| 3 Debtors | |
|---|---|
| Trade debtors 4 Creditors: amounts falling due within one year Other Creditors 5 Income and expenditure account summary At 1 August 2024 Surplus after tax for the year At 31 July 2025 |
2025 2024 £ £ 6,150 6,151 2025 £ 2024 £ 6,768 2025 £ 2024 £ 71,269 61,643 (8,570) 9,626 |
| 62,698 71,269 |
15
JEWINS WOMEN 2 WOMEN LIMITED
Notes to the Accounts for the year ended 31 July 2025
6 Particulars of how particular funds are represented by assets and liabilities
| At 31 July 2025 Current assets Current liabilities At 1 August 2024 Current assets Current liabilities |
Unrestricted funds £ Designated funds £ Restricted funds £ Total funds £ 112,909 - 112,909 (15,000) - - (15,000) |
|---|---|
| 97,908 - - 97,908 |
|
| Unrestricted Designated Restricted Total funds £ funds £ funds £ funds £ 94,150 - - 94,150 (200) - - (200) |
|
| 93,950 - - 93,950 |
7 Change in total funds over the year as shown in Note 6 , analysed by individual funds
| Unrestricted and designated funds:- Unrestricted revenue funds Total unrestricted and designated funds Total charity funds |
Funds brought forward from 2024 Movement in funds in 2025 Transfers between funds in 2025 Funds carried forward to 2026 £ £ £ £ 71,269 26,640 - 97,908 |
|---|---|
| 71,269 26,640 - 97,908 |
|
| 71,269 26,640 - 97,908 |
8 Analysis of movements in funds over the year as shown in Note 7
| Unrestricted and designated funds:- Unrestricted revenue funds |
Other Income Expenditure Gains & Movement Losses in funds 2025 2025 2025 2025 £ £ £ £ 164,745 (138,105) - 26,640 |
|---|---|
| 164,745 (138,105) - 26,640 |
16
JEWINS WOMEN 2 WOMEN LIMITED
Detailed analysis of income and expenditure for the year ended 31 July 2025 as required by the SORP 2015
This analysis is classsified by conventional nominal descriptions and not by activity. 9 Donations
| Donations and gifts from individuals Small donations individually less than £1000 Refunds from HMRC on gift aided donations Total donations and gifts from individuals Expenditure on charitable activities - Direct spending Current year Current year Unrestricted funds 2025 £ Therapy Support 25,068 Direct Cost 72,166 Africa Trauma Centre Donation 20,000 Total direct spending 152,445 Current year Unrestricted funds 2025 £ 130,705 35,040 164,745 |
Current year Restricted funds 2025 £ - - - - Current year Restricted funds 2025 £ - - - |
Current year Total funds 2025 £ 25,068 72,166 20,000 152,445 Current year Total funds 2025 £ 130,705 35,040 164,745 |
Prior year Total funds 2024 £ - 139,139 - 139,139 Prior year Total funds 2024 £ 176,808 - 176,808 |
|---|---|---|---|
10 Expenditure on charitable activities - Direct spending
17
JEWINS WOMEN 2 WOMEN LIMITED
Detailed analysis of income and expenditure for the year ended 31 July 2025 as required by 12 Support costs for charitable activities
| ritable activities | ||||
|---|---|---|---|---|
| Current year Volunteer costs Travel and subsistence - volunteers Motor expenses - volunteers Premises expenses Rent & Utilities Administrative overheads Telephone, fax and internet Postage Software & IT Cost Office Expenses Equipment expenses Advertising and marketing Insurance Financial costs Bank charges Total support costs - Current year |
Current year Unrestricted funds 2025 £ 7,654 1,464 5,002 1,048 637 3,878 1,202 1,079 15 168 147 |
Current year Restricted funds 2025 £ - - - - - - - - - - - - |
Current year Total funds 2025 £ 7,654 1,464 5,002 1,048 637 3,878 1,202 1,079 15 168 147 20,870 |
Prior year Total funds 2024 £ 183 - 6,948 1,698 250 1,430 - - 331 60 514 |
| 20,870 | 28,043 |
18