REGISTERED COMPANY NUMBER.. 00498913 (England and Wal•sl REGISTERED CHARtTY NUMBER: 209413 Report ofth• TruJt¢es and Flnanclal Stat•m•nts for th• Y•af End•d 31 O•¢•mlxr 2024 WOMEN? TOTAL ABSnNENCE EDUCATIOPIAL UNION LIMrrEO Knox Cropper LLP 15>155 Lonth Ro￿1 Hemel Hempstead H8rtfordshir HP3 9SQ WOMENE TOTALABSTINENCE EDUCATIONAL UNION UMITED Cont•nts of the Flnanclal Stat•mgnts for Ymr Enthd 31 Oecembv 2024 R•port ofth• Tru8t•o1 1 to 6 R•port of th• Indep•nd•nt Audltor• 7 to 9 Stat•m•nt of Flnanelal A¢tfvlll•• 10 8al4nc• Sh••t Noto8 to th• Flnanclal 8talom•nts 12 10 21 D•tall•d Stst•mnt ol Flnan¢l•l Actlvttl•• 22 to 23 V4OMEN% TOTAL ABSTINENCE EDUCATIONAL UNION UMfrED Roport oftho Tru$t¢•$ for the Year End•d 31 DeC￿n￿r 2024 Th8 trustees WI￿ aro also dir8rtors of the charity for th8 pur￿￿$ of the Companies Act 2006. pr8sant their report with the financial Statements of th8 charity for thg year ond8d 31 0￿mI￿r 2024. The trust88s have adopt8d the provisions of A￿untIng and Re￿rts￿ by Chant￿". Slalemenl ol ReCoM￿nded Practice appli￿01* lo charities pr8paring th￿r accounts in accordance wrfh the FinarK481 ReForb'ng Stsndard 8ppIKable in the UK and Rewblic of Ireland IFRS 1021 leffectNe 1 January 20191. OBJECTIVES AND ACTIVITIES Obl•ctlv•8 and alm¥ The core work of this Chaiity 13 to T￿se awar8r*ss. in a I￿tU￿ way. of the he*th iisks aThJ consequences assodat&d vAth tha misuse ol •l¢ohol, drug•. tobacco. g•nbliTrg . The rnotto b8ing' Promotlng H•althy LW•sty1os' Th* eharity has continu•d to aFWy its Ir￿ effo(*'v8ty regaNling 8d(Kalkn V+th wth chikjrnn. young Feople, and the wmler community. During 2024, th8 charity empbyed 2 fulklirn members of tho Admiftistrakn staff. 1 part-llme Archivist. an¢J S part.tlm8 memb&rs of adrn1nistrat￿ staff. Through th& Communlty H•alth pro￿￿. the ¢*arity Io I￿1￿Y lifeW88 usbng a Yre8 to loan, xheme of InforrnatN8 héalth display bjards covaring tcp(% related to alcohol. drugs, tobacco, gambling. . The Health Display Boards are wodLwI 'in Ib)use' a)d ￿￿on&1￿ delNw•d withm) the West Midlands r•gion to schods, ¢ollege5, librar￿s, pham￿￿. and other agenL?es. • Followng the gJCCeS8 of Ihe pilot in 2023 to ￿}$1 Heth DiSp￿Y P*)ards wtsvjg the West m￿landS region, thls was ¢onUnu8d In 2024. Ordefs Gome wa our wobsitb, Sc*io1 Media [￿alfr￿. and word ol mc4Jth. The He8lth Display Boards aro posted Yree ol tharge,. With prior arrangement. the Health Di$pLgy 8¢)wds can be cdlected from the office. . COl￿rfUl 8nd informative lilgrature arK18thrt*s corryjlment Ihe Heath &"*ay eoafds. An eXten￿ve range ol ag&appropri#le lrteratwe. ¥th￿h is devd¢)wd and upx1atéd by wr stsff, is printed 'in house,. Th8 literature Is u8ed in c0njunclw￿) wilh tho seNces provSde(18nd can also be downkjthded from our webslte, Rosources, including the websrte, and othèr wal media plalforms, ar8 hdpful tc￿1$ in providing inf(Ym81ion about the charfty and 11)8 Issue5 Surr￿ndir¥j th& four ￿re to￿.¢8 ol *lcohol, drugs. tobaccoi gambllng . OUT webslte and other soaal m8ilKq F4atfcYms afe regulwty wlated 'in hw8e' with infomwbon. advth. and blogs. Stat•m?nt of Pub15c 8•n•fft Th& Tru5teg$ gf the charity have had rngard to the Charity C￿nmI&S￿￿'S gullar￿ on l)ublic benefit" when 8xèr¢ising powers under the Charitys oty8cts arvj our rnain acliwlies and Ytho we aim to hdp are described above. All our chgritsNe 8¢tNI￿'es lor#Js on our mkssion to raise aw8reress of the elfects ol aleohol, drug•. tobacco. gambllng. All activib.es are undertakèn to further our (tsn"tsbb pur￿)$8$ for the public benefit. WIJMENE TOTALABSTINENCE EDUCATIONAL UNION LIMrrED Report ofthe Trust•es for thg Ymr Ended 31 DK•mb•r 2024 ACHIEVEMENTS AND PERFORMANCE Charitsble activities ommuni Hèalth P￿r0 ect: This pfoi8Ct was set up in 2012 and ￿tin[w to be very stKcessfiJl. Regular t(￿king$ fr)r the H8alth D￿￿aY Boar(18 have conkn'nued to increase s￿n￿l¢antlY wilh librar*s. Sc￿x4s, (xA*s, pharyna(ies and GP surgeries, and othgr organisations having now s￿ne￿ up to the Pral stslements on th8 90ing tsjncem basis unbss it is inapprowale to prèsume that the cha￿￿￿9 ￿MpanY will conb"nu• In fwwnotss. The twslees responsiNe f(x keeping prcyer a¢o)unb'ng reojrds ￿lch dis(*)se wrth reasonable accuracy at any tirne the financpl positmjn ol Ihe chanlable company and lo enabk them to ensLtre that Ihe financial statements comply with thè Companies Act 2￿. T1￿Y are also resp￿Slo19 lor s8feguardirKJ the assets of the charit8ble company and hence taking r•astyth steps for the prev¢ntTh and d8tec1￿ffl offr8￿￿ and oiher iryu1ar￿e8. In so far as tho tnJSt￿s ￿ •w8' there 15 no rdwanl audSl infomiats.on of th8 thantablg auditors are unaware,. aThJ the trustee5 have taken all thal t￿ oughl to h8ve tsken to make aware of any relevant audit infornabon and to establish th81 audit￿ 8￿ 8W8re ofthot infomwlK*n. Approv&J by ord8r ol board ol trust88s on . aThJ sh)néd on hs t￿h￿￿ by.. MrsMEAy R¢port Oft￿ Ind•pendent Auditorn to the Mtmbern of Wom8n's Total AbstTrnence EdurAtlonal Union Limited Oplnlon We have audited financial stalerwits of won￿,$ Tot81 Abstiner￿e EdUr*tr￿al Unk)n Limited (the 'charitable company'l for thè y8ar ended 31 December 2024 whth comprisè the Statement of Finanaal Activit￿, tho Balance Sh88t and notes to the finanoal Staten￿nIS, Indudry 8 summary ol Sgnrf￿ant 3c￿ntsng pol￿￿￿. The financial reportiThJ framework thal has b8en akv1￿ in their preparation 1$ aptAi(atAe Lgw and Untted Kingdom Acc(kJnling Stsndard5 (United Kingdom Generalty Acwtèd A￿n11r¥ pract￿). In our opinion thè fina￿la1 stsleN*nts'. give a true and lair of the stste of ￿ ch8rit8lk companys affairs as at 31 December 2024 and of its incoming resour￿ 8nLI op￿1¢81￿)n of reSoU￿s, includir4J its incA)me and expenditure, for thè y&ar than 8nde(l., have b8en pro￿rty prgpared in accDrdanc8 wth Unrted Klngdml Generally A￿epted AwxsLmtlng Practi¢a; and have been prepared in accordance with Ihe requirements of the Companies Act 2006. Ba•1• for oplnbon We conductéd our athyit in accordance with Intematw)nal Standards on A￿lIting IUKI IISAS IUKII and applicab￿ law. Our rosponsibilil*s under those slaTh1ar(l$ are further (Jexnted in the Audit￿5. responsit¥'lities for thè audil of the financial statements se¢b"on ol wr rew)rt. We 8re independent of the charitabk ￿MpanY In accordance wilh the ethical requirements that are relèvant to our audil of the financial staten*nts in the UK. indL*ding the FRC'S Ethical Standard, 8nd we have lutfillèd our other ethical respOnsi￿.11b8s in accordanc8 Ih8sa requirements. We bglieve that the audit gwdgnce we hgve c*laine(l is sufficwl and 9￿ro￿"ate to provN18 a basls for our opinion. Conclu•lon* relatlng to golng conc•m In auditing the financial stsiements. h8ve (yA￿ude￿ that U)e trusl88s' use of the goirvJ ec4)c*m ba618 01 accounting in the preparation ol the finarKial slatements is appropfiate. Based on tho work we have p&rftymed. hav8 not iJenlrf*d any matsrf81 unc8rt8knti88 rek9ts"rKJ to events or e£Ind￿.0ns that, Sndfvidualty or coll￿t￿ety, may cast signifunl dwbt on the charitabk company'5 abllity to c¢ntlnu8 as a goin9 concom for 8 p8rK*J ol at least mnths Irom when the financial ststwrgnts ara authorisod for issue. Our rgspon3ibililies aThJ the reS[￿nSibil￿*S of the tN8tO88 wlh r98P8cI to ¢))ncwn are descrrt)ed in the relevant ectK)n$ ol this rgporl. Oth•r Inlorm•tlon The trustees are responsible for ¢he Olhtrr inlfjmalion. The other infomi3ti￿ conw'ses thtr in10mat￿￿n kndud8d in the Annual Report. oth&r than ¢he financaal st81enwts arxl (wr Rewt of the Independent Auditors thereon. Our opinion on th8 finanual stste￿nts dc4s not cover the other infomi8lK)n and. except to the exlent otheM88 explicilly 518ted in our rewrt, not express any Icm of assurance conduson thereon. In conn8CtH)n with ￿1r of the fina￿la1 st2tem8nls. our respoThitr41ty is to fead th& oiher Infornial￿n and, in dtyrYJ $0, LyJnsidtr whether the other informali￿ is materialty Inc￿sistenI wilh Ihe finano81 $tat8rnénts or our knowledge ob¢8ined in thè audit or othèrwise appears to matwially missts18d. 11 we wJentify such malerial inconsistsnciès or apparent material missiat$mgnts, w8 are requirgd to deiormine whether this givas riso lo a mat8rial misstslement in thg flnancial statements themsolvas. If. b8sed thè work we have pwfomod, (xJndud8 Ihat th8r8 is a rnaterial misstatement ol this other information, we 8rg rgquired to rep)rt that fact. We have nothing to roport in this regard. Oplnlon$ on other mattern prwrilJ•d by th• Crynb•s Act 21*)6 In otjr opinion, based on Ihe work undertaken in Ihe c(xJrse ol th8 aLJdil'. e inlortllab.on 9i¥èn in the Repori ol ihe Trusw f¢x finarvjal year the finanaal ststenw)ts ar• epared is con5iStenl the financial ststements.. aThJ . the Rewt Of1￿ Tmsts88 h88 been kYeporwJ in a￿dar￿a with app￿8b￿ legal requirem9nts. R•port oftho Independent Audilorn to the of Womon'5 Total Ab5tinen¢* Edu¢ationJl Union Limited Matters on which we are requlr•d to r•port by •xc•ptlon In the light ol the kn￿￿edge and understandir4J ol the charitat4e ccryany rts environment obtained in the Course of the audit, we have not Identif￿ material missrathents In th& RekYy1 of the Trustees. We have mthing lo report in resF*Ct of the fc4ltrwing matters where tr* cl￿pani&S Act 2006 r8qulres us to report lo you il, in our opinion". adaquate a¢u)untirrfJ r8(xyds have Th)t been kept or relums &Jequate for our aL*Jrt have not been received from branches not visited by us.. or thè financial statements a￿ nol in agreement wlh the accojniing record5 and retums., c certain disclosure5 01 trustee5' remurW81￿ stwifi&l by law a￿ not made," or we hav& not rg¢eNed all thg Infomiatth aThJ explanat￿nS w8 requlr8 lor our audbt., the trustees were not ent￿e￿ to tske ad¥anlage of the small ¢(mpan￿$ eXempt￿n Irom Ihg rgquirgment to prepare a Strategic Report ry in preparing Ihe ReFat of tha Twstses. R••ponslbllW•s of tru8t••s A5 explained rnore fully in the Ststement of Trustees. Resrthsibililies. the Iwslees (who 8r8 8190 the dlrectors of the charitable company lor thè purposes ol compony lawl are IeSwn￿blB lor the weparatson of the financial slalernents and lor being sabsfied Ihal thgy gi￿ a tnje and lair v*w. and for such iniemal control as the trusloes determine is necessary lo enable th8 pr8p8ralK)n of Iln8n¢491 ststenwis that ar8 free from material mlsststem&nl, whether du8 to fraud or error. In pr8p8rirYJ the financ481 slalem8nts, the trustees am reSpM&b￿ for è8sessing ￿ tharit8ble companls ability to continue as a going concem. disclosing. as ap￿￿b$s. matlers related to going cijncem and using the going concem basis of accounting Un￿$$ the trustees ￿ther inleThJ to liquwjate the charitable company or to cease operations, or no r¥oli$tic altwnalw to do 80. Our rMpon*lbllltl•• for th• •udlt ot th• flnanclal stat•m•nts Our objeclwes are to obtain reasonab* assurance a￿Jt wh8ther th8 fin8no81 statwntrnts 88 a whole arè fr8tt from material misststernenl, whethgr due lo fraud or grror, and to issuo a RgFort ol th9 Indepgnd9nt A(Klitors that includes our opinion. Reasonable assurance 15 a high ol assurance, trwjl is r￿1 a guaranlee that an audit conducted in a￿Ordance wth ISAS IUKI will ah¥ays deted a material misstatement when it èxists. Misstatements ¢an arisè from fraud or error and are considered material rf. indNKlually or in the aggregale. they ovukl re8sonatAy be expected lo innu¢ncg the deci$ion$ of uaers on ts￿•$ of lh8￿ finarKio1 slaleff*nts. Th• *thnt to which our woceduras are capablè old8tKting irregularitio5, kndudlr@ fraL•J Is d•taik8d bal￿*.. . The Charitable Conpany is required to Mth both c(¥npany taw and charity law 8nd. based on our kno￿e￿ of ils actNrties, we idenlified that th8 *al requirem￿1 lo ac(JJfatefy account for restricted funds was of key signrfic8nce. . We goined on und•rstAnding thè d)Jritabki cAynwy cunpl*d tmih its Wl and regulotory framework, induding the fgquir9menl lo pr￿rty accwnt for ￿SIn"(A8{1 lutxls. thffwgh discussk)ns vAth management atMI a view of the dcctJmeTrted pdiryes, procedures and o)ntrds. . The audil team, which is experienced in the al￿1[ of tharitie5, considered the charilabl8 ￿mpan￿5 susceptibility lo material misstat8m8nl an(1 fraud may OCCUf. Our ¢onsidefat￿s induded the risk of management override. . Our appro8¢h was to (*eck that all restr￿¢￿ in¢ome was prryxrty Identif￿ and separatèly accounted f¢y 8nd lo ensure Ihat only v81id arvj approw.ate exrththlure w88 ¢harged 10 rt8inrted fuTrts. ThL8 in¢Juded reviwng joumal adjustments and unusual tran58¢Jws. A further des¢riptKJn of resrthsi)ilities for the audit of finanLyal 8tatW￿ts is kxated cffi th& Finan¢o1 Reporting Counal's website al VhVw.frc.org.ukJauditcfsres￿s1tlI￿es. This descrip￿ fcrfms part ol our Report of the IndeFendent Auditcws. Report of th• Independent A￿1￿5 to the of Women's Total Abstlnence Educawonal Union ￿mItsd Uso ot our report This report 1$ made SO￿lY to the dlaritsble companys n￿rt￿. as a t*)Jy, w) ao)xdance Chapter 3 of Part 16 of the Companies Ad 20LhS. Our audit wc¥k has tsen undertaken so that we mvJhl state to the charitsble (y)mpany's members thostr matters we are required to stste to them in an audrtors. and for nts other purrx)se. To thè fullest extenl permitted by law. we do Th)t a¢(wt or assume resF¥Thibilty lo anyone other Ihan the chafitable company and the chantabl• 1￿mpan￿S men*ers as a trxxty. ￿ our audit %bY)rft. ts this rewL or fof opinKJns we have forN*d. Stephen And8rson (Sen￿r Statuw Audit￿) for and on behalf of Knox Croppor LLP 153-155 Lon¢Jon Road Hernel Hempstead Hertfordshtrè HP3 9SQ Data.. ............................................. P•3e 9 WOMENE TOTAL ABSTINENCE EDUCATIONAL UNION UMrrED statement of Flnandal ActM1￿5 {ln￿rpOratIng an Inc¢m• and Expenditure Accoyrt} for the Year End¢d 31 December 2024 2024 Total funds 2023 T¢Xal fuTh1s luThJs runo Notes INCOME AND ENDOWMEKfs FROM Donallons and1ggacle8 475 475 Other Iraijing ath'¥it￿S Investment inD)me I2￿) 281.701 276,505 276.505 Tot•1 276.980 276,980 281,504 EXPENDITURE ON Raising funds 69.846 Charltable actlvltl•s Abstinence Edtjcalion 249,301 249,301 221.774 Total 319,147 319,147 286,324 Nel gains on inveslments 409,399 NET INCOME 404,579 RECONCILIATION OF FUNDS Total funds brought forward 9.803,780 9,803.760 9.399,181 TOTAL FUNDS CARRIED FORWARD 10.386,537 10,366.537 9.803.760 The nots5 frArn wt fmaryial Slaterr￿1￿ Page 10 WOMEN'S TOTALABSTINENCE EDUCATIONAL UNION LIMrtED Balan¢e She 31 Decernbgr 2024 2024 Total fvnds 2023 Total fvrn1s FIXED ASs￿s Tangible asseis Inv•stmonts Investsnents Investment proFety 10 $59,2D8 559,208 56S,974 11 12 8.953.078 365,1)00 8,953,078 365,000 8,263.033 840.000 9.8TT286 9,877,286 9,669,W7 CURRENT ASSETS D8btors Invgslments Cash al bank and In hand 13 14 4.175 365,000 152.T81 365,000 1S2,781 186,411 52(129 526.129 170,586 CREDITORS Amounts falling dué wthln one yoar 15 136.878) 136,8781 135.8331 NET CURRENT ASSETS 489,251 489,251 134,753 TOTAL ASSETS LESS CURRENT LIABILITIES 10.386,537 10,366,537 9,803,760 NET ASSETS 10.386,537 10,366.537 9,803,760 FUNDS Unre5tricled funds". Unre51ricled Central Funds Flxed Asset Fund RevalualK)n Reserve 16 9,077,329 974,447 314.761 8,397.786 981,213 424.761 10,368,537 9,803,760 TOTAL FUNDS 10.366,537 9,803.760 Th686 financial $ts¢onxnls have been prepat&J in x¢*yda￿ Ihe FWrfl5i￿S apFIKat4e to charilab￿ companies subject to tha sm811 companies fegim&. ncial tatements were approved by the Bowd of TnJstee8 and guth￿'s8d for isBue on J. and wore sgne(l ffi its behall by: Jli.4_9 EAY Pag811 V4OMEN'S TOTAL ABSTINENCE EDUCATIONAL UNION LIMffED Not•s to the Flnan¢ial Stat•m8nts forth• Year Ended 31 Dow￿ber 2024 ACCOUNTING POLICIES Basis of prnparlng th• finan¢l•l •tatsm•nts The financial slatements of the thar5table (xjmpany. is a publr b￿fil entity under FRS 102, have been prepared in accordance wilh the charib.es SORP IFRS 1021 'AcccMJnb'ng and ReWiro by Charities.. Statemenl of R0￿MMer￿jaI PraCt￿e aptAubb to chaiif*s preparing their ac£ounts in aC￿rdance wilh the Financial Reports'ng Stsndard applicabb in tho UK and RepU1J￿ of Ireland IFRS 1021 leffeciive 1 January 20191.. Finan(yal RwrtirKJ Standard 102 The Fwwaal RaF