## **Latin American Women’s Aid Refuge**
(Charitable Incorporated Organisation)
**Report and Accounts For the year ended 31 March 2025**
## **Registered Charitable Incorporated Organisation Number: 299975**
_(Charity Registered in England & Wales)_
## **Reference and administrative details**
**Trustees** Susana Klien Chair Nandita Rao Treasurer Claudia Pari Camila Khan Carvalho Diana Trimiño Mora Victoria Lechuga
**Director** Angie Herrera **Registered Office** 18-22 Ashwin Street The Print House E8 3DL London **Charity Commission Number** 299975 **Auditor** Knox Cropper LLP 65 Leadenhall Street EC3A 2AD **Bankers** Unity Trust Bank, Registered office: Four Brindley place, Birmingham B1 2JB.
West Malling, Kent ME19 4JQ
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Trustees of the Charitable Incorporated Organisation present their combined director's report and Report of the Trustees, as required by company law, together with the financial statements of the Latin American Women's Aid Refuge for the year ended on 31st March 2025. The trustees have adopted the provisions of 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 (FRS102) (effective 1st January 2019).
## **Objectives:**
The Latin American Women's Aid Refuge (LAWA) support Latin American and other Black Minority Ethnic (BME) women and their children experiencing gender violence to start a new life and play a fuller role in the community through tailored advice, advocacy, outreach and refuge services. We promote women's independence and autonomy, as well as a non-violent environment for women and their children.
## **Organisation:**
The trustees meet quarterly and take major decisions regarding the strategic direction of the charity. The trustees delegate the responsibility of operational management to the Director, who works together with a Leadership Team.
##
The trustees have received training to ensure that the work follows to the Charity Commission's guidance on "Charities and Public Benefit”. Under Section 4 of the Charities Act 2011, the trustees considered the restrictions to benefit a section of the public, based on ethnic/national origin, and gender, to strictly fall within our charitable objects. No other restrictions apply, and trustees do not receive any remuneration for their services. Expenses reimbursed to trustees on this financial year were nil.
## **Aims, principal activities and review:**
LAWA is a dedicated by and for Latin American and other Black and Ethnic minoritised women’s organisation that has 37 years of experience in supporting survivors of genderbased violence to break free from abuse and improve theirs and their children’s lives. It is our main goal to enable our service user’s social, economic and personal empowerment, promoting women’s independence and autonomy as well as an environment free from violence for women and their children to thrive.
LAWA was set up to support women (and their children) who, because of physical, emotional and/or sexual abuse, there are at risk and require advice and/or emergency accommodation. Since 1988 we have been running the only refuge scheme led by and for Latin American women and children in the UK and Europe and currently operates four refuges in confidential locations across London.
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In addition to providing refuge services, LAWA provides comprehensive services to address gender-based violence practices such as Domestic Violence (DV), sexual abuse, and trafficking. We also support service users to start a new life and facilitate their integration into the wider UK society through tailored and culturally appropriate advice and immigration services, advocacy, counselling, and community engagement activities.
All our services are offered in our service user’s own languages (in the case of other black and minoritised women who don’t speak Spanish, Portuguese or English, we work in partnership with other black and minoritised organisations to provide interpretation services) and provided in women-only spaces. LAWA’s embeds an intersectional approach in its work, and our refuges and related services have been conceptualised using a rights-based framework, focusing in supporting women to assert their rights through the provision of a holistic response -which includes referrals and collaboration with other vital statutory and voluntary support agencies, hence resulting in lasting impact. Finally, through publicity and outreach activities we raise awareness about the Latin American community in the UK and on how violence against women affects us.
## **Statement of activities**
improve the lives of women and children from the communities we work with by reducing the impact of gender-based violence upon them. Our advice, advocacy and preventative work provides direct benefit to both the recipients of our services and the general public by contributing positively to a better society. We seek to provide women and children escaping gender-based violence with a place of safety and in so doing, we positively contribute to the reduction of homelessness. Our services are free and open to the sector of the public who we exist to help. We conduct an annual audit of our charitable activities.
The trustees confirm that they have referred to the Charity Commission's general guidance on Public Benefit when reviewing and shaping the charity's aims and objectives for the year and when planning future activities. The charity works to ensure that its projects are inclusive, accessible, and responsive to the needs of its service users.
We operate to capacity, and our services are always oversubscribed, delivering quality, nationally unique and internationally recognised service, always achieving high performance results in our external reviews (AQS and NQS accredited). We are also active members of both Women's Aid and Imkaan and have affiliations with many vital networks working towards achieving equality for Latin American women and their children. We are also registered with the IAA to offer immigration advice, and the BACP for our counselling services.
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## **LAWA’s services – overview of current delivery services, gaps, and emerging needs**
We have carefully planned and implemented our services ensuring they are cost effective and bring long lasting changes to the lives of service users. We are entering into the last year of implementation of our current organisational strategy, which means we will work together with our staff and service users to create our new plan for the following years. Our goal is to remain creative and agile, taking every learning opportunity to improve and strengthen our services, and ensure we continue responding to service users’ evolving needs. Currently, our five areas of work are as follows:
**----- Start of picture text -----**
Refuge VAWG services Wellbeing and Community Policy and
provision and emotional Engagement Research
crisis support support services
- Advice and services
Advocacy
- Institutional Advocacy - Specialist legal support in immigration - Counselling- English classes - Change Makers Program - Housing and DV Institutional
- Crisis support, - Housing advise - Creche services - Chavitas Advocacy
Advice and - LBTQ specialist Change Maker - DV and housing
Advocacy service Program participatory
- Children and - Partnerships with - Growing research
Young People BME organisations Together - Sector/Policy
Services - Volunteer BME Partnerships
- Floatting
Program
support
**----- End of picture text -----**
## **Impact**
In 2024-2025, throughout all our services, LAWA has directly supported 1,116 women and children with 6,652 interventions[1] and further 600 women indirectly through our policy work in the WAHA Project and our LBTQ+ outreach activities. This represents an increase of 7% in the number of women supported directly and a reduction of 11% in the number of interventions – this is mainly as a result of the closure of one of our refuges. The most recent audit report from Women’s Aid, found that 60% of the women referred to refuge accommodation were not accepted, and from this 47% was due to lack of available spaces.[2] The ongoing housing national crisis is an on-going challenge for women fleeing from gender-based violence and the access to refuge services and other forms of accommodation continues to be critical.
> 1 Intervention is defined as single actions carried out with a service user, this includes key sessions, referrals, evidence submission, liaising with external agencies, court sessions, among others.
> 2 _The Domestic Abuse Report – 2025_ . Women’s Aid Federation. https://www.womensaid.org.uk/annual-audit2025/
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Rather than just offering crisis intervention and sign posting services, LAWA has ensured the provision of a holistic support throughout a survivors journey that is meaningful, personalised and empowering, e.g. by accompanying service users to key meetings and appointments (such as housing appointments, court cases, etc.) and advocating on their behalf, supporting expanded skills and knowledge (e.g. through language courses and making them aware of their rights and entitlements) and strengthening their confidence so that they can live a full and independent life. We have learnt that meticulous planning, on-going service users’ consultation and involvement, and the development of a relationship based on trust and non-judgemental is fundamental to make our services effective and have a long-lasting impact.
LAWA takes monitoring, evaluation and learning seriously, as it enables us to assess and improve our services, as well as ensure we continue responding to the evolving needs of users of our services. We have an internal data base system that allow us to record information about service users as well as the support and interventions provided, ensuring confidentiality and data protection compliance. In order to measure impact, different monitoring and evaluation tools are used. During this year, we carried out a comprehensive review of all our data collection tools to ensure that the forms where up to date and they reflect the changes in the system (for instance, in the area of immigration) and the new services within the organisation.
The data collection tools include initial assessments, mid-term feedback forms, POWA (Personal outcomes and wellbeing assessment), and service evaluation forms. By the end of the year, we revise the recorded data to identify trends, gaps and areas of improvement. We produce a thorough analysis of the support provided across the different service and information that can be used as evidence. As we started to use some of the new data collection tools ahead in the year, statistics may reflect incomplete information. This will be solved by the next year as all the processes are now in place. Some of these statistics, that evidence the impact of LAWA’s work are the following:
- From 239 supported women who completed the evaluation form at the Advice Centre, 88,3% said that the advice given increased your knowledge about their rights, options and services in the UK.
- From 17 women who completed the evaluation form at the Refuge, 94,1% reported feeling that the advice given increased their knowledge about their rights, options and services in the UK.
- With LAWA support, about 1/3 of the women at the refuges were more capable of recognise abusive behaviours in a relationship. They also report that they felt more confident and can cope with daily activities more easily.
- From 22 women supported who completed the evaluation form at the Counselling, 100% said they felt really listened by the therapist.
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## **Added value and key achievements:**
The context in which LAWA operates continues to worsen in terms of complexity and systemic challenges. During the last year, the country experienced a national wave of anti-immigration riots, increase sentiment against migrants’ communities, hardening of immigration policies and in general a worsen hostile environment. Statutory agencies such as housing departments, social services, NHS and police, continue to face budget cuts which has a direct impact on the support we provide to service users and the outcomes they can achieve. Two interconnected areas are now particularly concerning: the quality of the housing options provided to women (houses in extremely poor maintenance conditions) and the lack of mental health services. The combination of these two is deepening the needs of women as the lack of dignified housing options can negatively impact their mental health.
Despite this, we have been able to maintain our services, and during this year we have had the following achievements:
- provision of refuge accommodation to Latin American and other Black and Minoritised women and children fleeing gender-based violence. The new house will increase capacity by 37,5% rooms, and 23,7% bed spaces. This achievement will not also help the organisation to increase capacity but will also contribute to the organisational financial sustainability.
- Successfully secured commissioning for the third year of the Great London Authority (GLA) and Mayor’s Office for Police and Crime (MOPAC) for the provision of specialist refuge accommodation and the OYA Partnership projects for specialist service in refuge accommodation and counselling.
- _Intersectionality as a Practice: LAWA’s roadmap to address black and Minoritised survivors needs._ The report aims to open a space for the WAHA project to deepen on the conversation that recognises the intersection of race, violence, poverty and homelessness as a critical element to creating models and policies that will effectively address those subjected to deprivation under the current social housing crisis in the UK.
LAWA has continued prioritising being part of coalitions, networks and working groups aiming to address Violence against Women and Girls (VAWG) such as the VAWG Business Group and the VAWG networking in Islington represented by the Samira Project; the Hackney VAWG Practitioner Forum and VAWG Strategic Board in Hackney and the Barnet Community Safety Partnership. LAWA is also a delivery partner of the CASA project, led by Solace and funded by the GLA. We are members of the GLA Partnership Board, and the Funding implementation group. In the previous year, LAWA joined two others by and for organisations and Women’s Aid Federation to participate in a national group with
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different local authorities to improve commissioning practices to increase by and for specialist provision. The space was organised by the Ministry of Housing, Communities and Local Government (MHCLG). During this year we concluded our participation in this group with a final submission of recommendations to improve commissioning of by and for organisations across the country.
Finally, this year, Gabriela Quevedo, Director of Advocacy, Community and Learning resigned to her role. The Board would like to thank Gabriela for all her work for the organisation, not only in her latest role but also previously as Director and as a Trustee. The SMT will be reconfigured during the first semester of the year following year.
## **Financial review**
LAWA’s income (without the partnership income) decreased by 13% (from £1,874,968 in 2023/2024 to £1,656,630). The total income was £2,645,933 due to LAWA being the lead in the OYA Consortium and receiving the resources to distribute amongst the partner organisations in the consortium: £989,303 are resources to be paid to the partner organisations. Of the total income, £2,213,477 was restricted (23/24: £2,222,145) and the remaining £432,456 (23/24: £623,308) was unrestricted. Total expenditure during the year amounted to £2,275,629 compared to £2,448,239 in 23/24.
Trustees also implemented a cost-of-living increase of 4% to staff salaries.
A summary of the financial activities for the year is given on page 14 of the financial statements.
## **Plans for the future**
LAWA enters the last year of its 2022/2026 organisational strategy and is on track of achieving the set outcomes. The Board is pleased to report that, as established at the beginning of the year, the organisation has successfully completed the purchase of its first property that will be used to increase capacity for refuge accommodation services. During the first quarter of the following year, the team will be carrying out works to set up the scheme in compliance with all relevant regulations (Health and Safety, Fire Alarm system, etc.). In response to the external challenging environments and global trends to reduce funding for the voluntarily sector, the Board will maintain the sustainability fund and as part of the organisational strategy development, further plans will be included.
The current global, national and local context is complex. The Board is concerned with the wider sector vulnerability and the global tendency to defund organisations like LAWA. In response to this, the team continues to work closely with government agencies to ensure there is recognition and understanding of the pivotal role our organisations play in the national plans to halve VAWG in the 10 years.
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Policies and acts in review such as the Supported Accommodation Act as well as the Supported Housing Bill will have an inevitable impact on our operational model, and as such, LAWA has been advocating with others for changes/improvements in those to ensure that the impact on women survivors of gender-based violence is decreased and monitoring potential responses/adjustments in the services.
## **Structure, Governance and Management Governing Document**
LAWA (the Charity) became a Charitable Incorporated Organisation (CIO) in 2023, maintaining the previous Charity Commission Number and its date of incorporation (13[th] of September 1988). The current Constitution is part of the update CIO registration process; it is dated on the 20[th ] of March 2023 and was last amended on the 26[th] of February 2024. The directors are the charity trustees for purposes of charity law and are known as the Board of Trustees.
## **Induction and training of new trustees**
Interviews for potential trustees are held by the Chair of the Board of Trustees and the Director. A second interview takes place with other trustees. If considered a suitable candidate, an invitation by the Board will be made and an induction session will be scheduled with the Director. In addition, new members complete an online Safeguarding training for trustees.
## **Risk management and reserves policy**
Similarly to previous years, the Trustees continue to be concerned about the long-term sustainability of the organisation. The short-term commissioning model from Tier 1 government agencies as well as the one contract scheme at the Local Authorities creates additional barriers to smaller by and for organisations such as LAWA.
Because of this, the Board has established a General Fund for unrestricted funds held by the organisation, which can be used as a contingency against emergency or unplanned expenditure and could cover 8-9 months of operational costs. The Board believes that by designating funds in this way, they can ensure that the long-term plans of the organisation can be realised, and the organisation will be able to fulfil its contractual responsibilities to its staff, funders, users and the wider community. This also takes into consideration further external elements such as the challenging environment towards migrant communities, increased barriers within the immigration system, reduced funds for higher demand services and an increased pressure on the voluntary sector.
At the end of the year the Board approved the following Designated Funds:
Freehold property accounts for the freehold property acquired by the organisation to run an emergency accommodation service.
provides to adequately maintain operations shall the organisation face a crisis and needs to cover for the lack of external funding. The cost is calculated for 6
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months of rent costs that would allow to continue operations for a short period of time while further decisions are made.
_Sustainability/Development Fund_ was created to enable the organisation to plan for the future and create a resource to assist the charity to develop a model that contributes to its long-term sustainability. During this year, the fund was used to purchase a property that will be used as a refuge accommodation. The remain funds are still set aside for the same purpose and further developments will be considered as part of the elaboration of the organisational strategy for the next 5 years.
_Repairs and renewals_ funds provide resources to adequately maintain the furniture and repairs across LAWA’s working sites. The fund has increased given the acquisition of the new property and the need to allocate resources in case of emergency major repairs and maintenance.
_Refuge/NRPF support fund_ will provide a resource to subsidise women assessed as NRPR, at complete destitution or with high levels of poverty to cover part of their day to day living costs.
The amount held on reserves on 31[st] March 2025 was £2,794,063 of which restricted reserves was £98,199 and unrestricted reserves amounted to £2,695,864: this includes the freehold property for £953,684; sustainability fund for £600,000.
## **Statement of Trustees responsibilities**
The trustees are responsible for preparing the Board of Trustee’s annual report and the financial statements in accordance with applicable law and United Kingdom Accounting standards (United Kingdom Generally Accepted Accounting Practice), including financial reporting standard 102 “the financial reporting standard applicable in the UK and Republic of England”.
which gives a true and fair view of the state of affairs of the charitable organisation and of the incoming resources and application of resource, including income and expenditure for that period. In preparing these financial statements, the trustees are required to:
- a) select suitable accounting policies and then apply them consistently;
- b) observe the methods and principles in the Charities SORP;
- c) make judgments and estimates that are reasonable and prudent;
- d) state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable organisation will continue in business.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable organisation and enable them to ensure that the financial statements comply with the Companies Act
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2006. They are also responsible for safeguarding the assets of the charitable organisation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the trustees are aware there is no relevant audit information of which the charitable company's auditor is unaware; and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
This report has been prepared in accordance with the special provisions relating to charities subject to the small companies’ regime within Part 15 of the Companies Act 2006, relating to small companies.
Approved by order of the Board of Trustees on 4/7/2025 and signed on its behalf by:
___________________________
**Susana Klien – Chair of Trustees**
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## **Independent Auditor’s Report to the Trustees of**
## **Latin American Women’s Aid Refuge**
We have audited the financial statements of Latin American Women’s Aid Refuge (the ’charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, Statement of Cash Flows 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:
- give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its incoming resources and application of resources for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the Charities Act 2011.
## **Basis of 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 charity’s 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.
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## **Other information**
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.
Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
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 course of 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 themselves. 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**
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
- the information given in the financial statements is inconsistent in any material respect with the trustees’ report; or
- sufficient accounting records have not been kept; or
- the financial statements are not in agreement with the accounting records; or
- • we have not received all the information and explanations we require for our audit.
## **Responsibilities of Trustees**
As explained more fully in the Trustees' Responsibilities Statement set out on page 9 to10, 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 charity’s 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 company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
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
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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:
- The Charity is required to comply with charity law and, based on our knowledge of its activities, we identified that the legal requirement to accurately account for restricted funds was of key significance.
- We gained an understanding of how the charity complied with its legal and regulatory framework, including the requirement to properly account for restricted funds, through discussions with management and a review of the documented policies, procedures and controls.
- The audit team, which is experienced in the audit of charities, considered the charity’s susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override.
- Our approach was to check that donations, grants and contract income, where applicable, was correctly restricted, was properly identified and separately accounted for and to ensure that only valid and appropriate expenditure was charged to restricted funds. This included reviewing journal adjustments and unusual transactions.
- We have checked the completeness of rental income including housing benefits.
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 the audit report**
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. Our audit work has been undertaken, so that we might state to the charity’s trustees 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 charity’s trustees as a body, for our audit work, for this report or for the opinions we have formed.
Knox Cropper LLP Chartered Accountants and Registered Auditor 65-68 Leadenhall Street, London EC3A 2AD Date: 5 October 2025
Knox Cropper LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
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## **Latin American Women's Aid Refuge Statement of financial activities**
**For the year ended 31 March 2025**
|Unrestricted
Note
£
**Income from:**
2
25,225
3
395,100
3
11,149
982
4
-
432,456
4
27,488
4
62,035
4
45,262
134,785
297,671
-
297,671
**Reconciliation of funds:**
15
2,398,193
2,695,864
**Total funds carried forward**
Transfers between funds
**Net movement in funds**
Total funds brought forward
Emergency accomodation
and support
Advice and Information
Raising funds
**Net income / (expenditure) for**
**the year**
**Total expenditure**
Charitable activities
Donations and legacies
Charitable activities
Emergency accomodation
and support
Advice and Information
Investments
Other - insurance claim and
compensation for fraud
**Total income**
**Expenditure on:**|Unrestricted
Note
£
**Income from:**
2
25,225
3
395,100
3
11,149
982
4
-
432,456
4
27,488
4
62,035
4
45,262
134,785
297,671
-
297,671
**Reconciliation of funds:**
15
2,398,193
2,695,864
**Total funds carried forward**
Transfers between funds
**Net movement in funds**
Total funds brought forward
Emergency accomodation
and support
Advice and Information
Raising funds
**Net income / (expenditure) for**
**the year**
**Total expenditure**
Charitable activities
Donations and legacies
Charitable activities
Emergency accomodation
and support
Advice and Information
Investments
Other - insurance claim and
compensation for fraud
**Total income**
**Expenditure on:**|Restricted
£
-
1,883,016
330,461
-
-|**2025**
**Total**
**£**
**25,225**
**2,278,116**
**341,610**
**982**
**-**
**2,645,933**
**27,488**
**1,899,118**
**349,023**
**2,275,629**
**370,304**
**-**
**370,304**
**2,423,759**
**2,794,063**|Unrestricted
£
31,256
456,299
15,000
753
120,000|Restricted
£
-
1,897,363
324,782
-
-|2024
Total
£
31,256
2,353,662
339,782
753
120,000|
|---|---|---|---|---|---|---|
||432,456|2,213,477||623,308|2,222,145|2,845,453|
||27,488
62,035
45,262|-
1,837,083
303,761||35,212
52,562
130,777|-
1,891,833
337,855|35,212
1,944,395
468,632|
||134,785|2,140,844||218,551|2,229,688|2,448,239|
||297,671
-|72,633
-||404,757
(26)|(7,543)
26|397,214
-|
||297,671
2,398,193|72,633
25,566||404,731
1,993,462|(7,517)
33,083|397,214
2,026,545|
||2,695,864|98,199||2,398,193|25,566|2,423,759|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15 to the financial statements.
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**Latin American Women's Aid Refuge Balance sheet**
## **As at 31 March 2025**
|Note
**£**
**Fixed assets:**
9
**Current assets:**
10
**385,237**
**700,000**
**1,000,577**
**2,085,814**
**Liabilities:**
11
**277,028**
13
15
**1,718,684**
**977,180**
Total unrestricted funds
**Total assets less current liabilities**
Debtors
Restricted income funds
Unrestricted income funds:
Designated funds
**The funds of the charity:**
Creditors: amounts falling due within one year
**Net current assets / (liabilities)**
**Total net assets / (liabilities)**
Creditors: amounts falling due after one year
Cash at bank and in hand
Investments
Tangible assets
General funds
**Total charity funds**|Note
**£**
**Fixed assets:**
9
**Current assets:**
10
**385,237**
**700,000**
**1,000,577**
**2,085,814**
**Liabilities:**
11
**277,028**
13
15
**1,718,684**
**977,180**
Total unrestricted funds
**Total assets less current liabilities**
Debtors
Restricted income funds
Unrestricted income funds:
Designated funds
**The funds of the charity:**
Creditors: amounts falling due within one year
**Net current assets / (liabilities)**
**Total net assets / (liabilities)**
Creditors: amounts falling due after one year
Cash at bank and in hand
Investments
Tangible assets
General funds
**Total charity funds**|**2025**
**£**
**987,277**|£
489,185
-
2,318,550|2024
£
44,085|
|---|---|---|---|---|
|||**987,277**
**1,808,786**||44,085
2,381,674|
||**2,085,814**
**277,028**||2,807,735
426,061||
||**1,718,684**
**977,180**||1,570,000
828,193||
|||**2,796,063**
**2,000**||2,425,759
2,000|
|||**2,794,063**||2,423,759|
|||**98,199**
**2,695,864**||25,566
2,398,193|
||||||
|||**2,794,063**||2,423,759|
|||**-**|||
Approved by the trustees on and signed on their behalf by
Name: Susana Klien Trustee Chair of Trustees 01/09/2025
15
**Latin American Women's Aid Refuge Statement of cash flows**
## **For the year ended 31 March 2025**
|Note
**£**
**£**
16
**326,855**
**982**
**7,874**
**(953,684)**
**(700,000)**
**(1,644,828)**
**(1,317,973)**
**2,318,550**
17
**1,000,577**
**Cash flows from operating activities**
**Net cash provided by / (used in) investing**
**Net cash provided by / (used in) operating**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Proceeds from the sale of fixed assets
Purchase of fixed assets
Purchase of investments
**2025**
Cash and cash equivalents at the beginning of the
year
**Cash and cash equivalents at the end of the year**
**Change in cash and cash equivalents in the year**|Note
**£**
**£**
16
**326,855**
**982**
**7,874**
**(953,684)**
**(700,000)**
**(1,644,828)**
**(1,317,973)**
**2,318,550**
17
**1,000,577**
**Cash flows from operating activities**
**Net cash provided by / (used in) investing**
**Net cash provided by / (used in) operating**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Proceeds from the sale of fixed assets
Purchase of fixed assets
Purchase of investments
**2025**
Cash and cash equivalents at the beginning of the
year
**Cash and cash equivalents at the end of the year**
**Change in cash and cash equivalents in the year**|Note
**£**
**£**
16
**326,855**
**982**
**7,874**
**(953,684)**
**(700,000)**
**(1,644,828)**
**(1,317,973)**
**2,318,550**
17
**1,000,577**
**Cash flows from operating activities**
**Net cash provided by / (used in) investing**
**Net cash provided by / (used in) operating**
**Cash flows from investing activities:**
Dividends, interest and rents from investments
Proceeds from the sale of fixed assets
Purchase of fixed assets
Purchase of investments
**2025**
Cash and cash equivalents at the beginning of the
year
**Cash and cash equivalents at the end of the year**
**Change in cash and cash equivalents in the year**|£
£
415,856
753
-
-
-
753
416,609
1,901,941
2,318,550
2024|£
£
415,856
753
-
-
-
753
416,609
1,901,941
2,318,550
2024|
|---|---|---|---|---|
||||||
|||**(1,317,973)**
**2,318,550**||416,609
1,901,941|
|||**1,000,577**||2,318,550|
16
**Latin American Women's Aid Refuge Notes to the financial statements For the year ended 31 March 2025**
## **1 Accounting policies**
## **a) Basis of preparation**
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) (effective 1 January 2019) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
## **b) Public benefit entity**
The charitable company meets the definition of a public benefit entity under FRS 102.
## **c) Going concern**
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## **d) Income**
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
## **e) Interest receivable**
Interest 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.
## **f) Fund accounting**
Restricted funds are funds which can only be used in accordance with specific restrictions imposed by the donors, or which have been raised for a particular purpose.
Unrestricted general funds are freely available for use in the furtherance of the objects of the charity and which have not been designated for specific purposes.
Designated funds are unrestricted funds set aside by the trustees for particular purposes.
## **g) Expenditure and irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
- Expenditure on charitable activities includes the costs of delivering services undertaken to further the purposes of the charity and their associated support costs.
- Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Redundancy costs are charged to the Statement of Financial Activities in the period in which they arise.
17
**Latin American Women's Aid Refuge Notes to the financial statements For the year ended 31 March 2025**
## **1 Accounting policies (continued)**
## **h) Allocation of support costs**
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate of the amount attributable to each activity.
- Emergency accomodation and support 68%
- � Advice and information centre 32%
## **i) Operating leases**
Rental charges are charged on a straight line basis over the term of the lease.
## **j) Tangible fixed assets**
Items of equipment are capitalised where the purchase price exceeds £1000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
The Freehold Building which is being used as a refuge property was purchased towards the end of the year 2024/25. Significant amount of building works involving capital expenditure are to be undertaken to make the property habitable as a refuge.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. Freehold land is not depreciated. Building is accounted for on component cost basis with each component being depreciated over its estimated economic life as shown below:
|�|Furniture and Equipment|10 years|
|---|---|---|
|�|Freehold Building Components||
||Fabric of building|60 years|
||Roof|25 years|
||Windows|20 years|
## **k) Debtors**
Trade and other debtors are recognised at the settlement amount due. Prepayments are valued at the amount prepaid.
## **l) Cash at bank and in hand**
Cash at bank and cash 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.
## **m) 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.
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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
18
**Latin American Women's Aid Refuge Notes to the financial statements For the year ended 31 March 2025**
- **2 Income from donations and legacies**
|**Income from donations and legacies**||||
|---|---|---|---|
|Unrestricted
£
25,225
25,225
Unrestricted
£
395,100
395,100
11,149
11,149
406,249
Donations
Sub-total for Advice and Information
**Income from charitable activities**
Total income from charitable activities
Emergency accomodation and support
Sub-total for Emergency accomodation and
support
Advice and Information|£
-
-
£
1,883,016
1,883,016
330,461
330,461
2,213,477
Restricted
Restricted|**2025 total**
**Total**
**£**
**25,225**
**25,225**
**2025**
**Total**
**£**
**2,278,116**
**2,278,116**
**341,610**
**341,610**
**2,619,726**|2024
Total
£
31,256|
||||31,256|
||||2024
Total
£
2,353,662|
||||2,353,662
339,782|
||||339,782|
||||2,693,444|
**3 Income from charitable activities**
Income from emergency accomodation and support includes rent receivable from refuge after deducting Voids.
19
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **4 Analysis of expenditure**
|Accountancy and legal fees
Audit fee
Bad debt provision
Client support and workshops
Depreciation
Events and direct costs
Fundraising charges & expenses
General office expenses
Grants/Partnership payments
Other staff cost
Premises costs
Printing, postage and stationery
Rates and utilities
Repairs and maintenance
Staff costs (Note 5)
Telephone, IT support and internet
Volunteer expenses
Website development and database
35th Anniversary celebration
Online fraud
Support costs
Governance costs
**Total expenditure 2025**
Total expenditure 2024|Cost of
raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
27,488
-
-
-
-
-|**Charitable activities**|**Charitable activities**|Governance
costs
£
-
5,975
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Support
costs
£
15,921
-
-
-
-
-
-
-
-
9,671
-
-
-
-
125,910
-
-
490
-
-|**2025 Total**
**£**
**38,558**
**5,975**
**2,695**
**15,408**
**2,618**
**1,402**
**1,495**
**17,230**
**989,303**
**55,931**
**115,875**
**8,214**
**22,948**
**29,494**
**925,204**
**36,498**
**4,168**
**2,613**
**-**
**-**|2024
Total
£
36,446
5700
12,046
24,178
8,534
10,008
886
20,153
989,307
49,760
148,081
6,882
26,241
51,279
900,269
26,556
1660
253
10,000
120,000|
|---|---|---|---|---|---|---|---|
|||Emergency
accomodation
& Support
£
18,964
-
277
13,266
2,618
1,282
1,495
16,836
989,303
45,386
73,802
8,093
20,652
28,109
527,760
36,334
2,911
2,123
-
-|Advice and
Information
£
3,673
-
2,418
2,142
-
120
-
394
-
874
42,073
121
2,296
1,385
244,046
164
1,257
-
-
-
300,963
48,060
-
**349,023**
**468,632**|||||
||27,488
-
-|1,789,211
103,932
5,975||5,975
-
(5,975)|151,992
(151,992)
-|2,275,629
**-**
**-**|2,448,239
-
-|
||**27,488**|**1,899,118**||**-**|**-**|**2,275,629**|**2,448,239**|
||**35,212**|**1,944,395**||**-**|**-**|**2,448,239**||
Grant/Partnership payments are being made to members of the consortium for which LAWA is the lead co-ordinator and is holding funds on behalf of all the members. Grants paid to partners include Asha £301,474 (2024: £301,708), Ashiana £314,680 (2024: £314,431) and LBWP £373,150 (2024: £418,275)
20
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **4 Analysis of expenditure (continued)**
|Accountancy and other fees
Audit fee
Bad debt provision
Client support and workshops
Depreciation
Events and direct costs
Fundraising charges & expenses
General office expenses
Grants/Partnership payments
Other staff cost
Premises rent
Printing, postage and stationery
Rates and utilities
Repairs and maintenance
Staff costs (Note 5)
Telephone, IT support and internet
Volunteer expenses
Website development and database
35th Anniversary celebration
Online Fraud
Support costs
Governance costs
Total expenditure 2024|Cost of
raising
funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
35,212
-
-
-
-
-|**Charitable activities**|**Charitable activities**|Governance
costs
£
-
5,700
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|Support
costs
£
6,895
-
-
-
-
-
-
488
-
239
15,224
-
-
-
114,914
248
-
-
10,000
120,000|2024
Total
**£**
**36,446**
**5,700**
**12,046**
**24,178**
**8,534**
**10,008**
**886**
**20,153**
**989,307**
**49,760**
**148,081**
**6,882**
**26,241**
**51,279**
**900,269**
**26,556**
**1,660**
**253**
**10,000**
**120,000**|
|---|---|---|---|---|---|---|
|||Emergency
accomodation
& Support
£
25,359
-
12,046
24,178
8,534
5,143
539
12,306
989,307
40,873
99,325
6,750
18,786
50,693
457,931
22,985
79
253
-
-|Advice and
Information
£
4,192
-
-
-
-
4,865
347
7,359
-
8,648
33,532
132
7,455
586
292,212
3,323
1,581
-
-
-
364,232
104,400
-
**468,632**||||
||35,212
-
-|1,775,087
163,608
5,700||5,700
-
(5,700)|268,008
(268,008)
-|2,448,239
**-**
**-**|
||**35,212**|**1,944,395**||**-**|**-**|**2,448,239**|
-
Of the total expenditure, £134,785 was unrestricted (2024: £218,551) and £2,140,844 was restricted (2024: £2,229,688).
21
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
**5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel**
Staff costs were as follows:
|Employer’s contribution to defined contribution pension schemes
Salaries and wages
Social security costs
Redundancy and termination costs|**2025**
**£**
**832,944**
**2,100**
**77,725**
**12,435**|2024
£
813,526
-
72,995
13,748|
|---|---|---|
||**925,204**|900,269|
One Employee earned more than £60,000 during the year (2024: 2).
The total employee benefits including pension contributions of the key management personnel were £344,200 (2024: £281,857) consisting of 6 (2024: 5) employees.
## **6 Staff numbers**
The average number of employees (head count based on number of staff employed) during the year was as follows:
|Raising funds
Support
Charitable activities|**2025**
**No.**
**0.8**
**21.6**
**3.5**|2024
No.
1.1
23.6
3.7|
|---|---|---|
||**25.9**|28.3|
The average weekly number of employees (full-time equivalent) during the period was as follows:
|Charitable activities
Support
Raising funds|**2025**
**No.**
**0.6**
**16.9**
**2.8**|2024
No.
0.8
17.9
2.8|
|---|---|---|
||**20.3**|28.3|
## **7 Related party transactions**
There are no related party transactions to disclose for 2025 (2024: none).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
## **8 Taxation**
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
22
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **9 Tangible fixed assets**
|Furniture &
Equipment
Freehold
Building
£
£
68,193
-
-
953,684
(15,200)
-
52,993
953,684
24,108
-
2,618
-
(7,326)
-
19,400
-
33,593
953,684
44,085
-
Freehold Building consists of following components Land, Fabric of building, Roof and Windows
Land
333,789.00
Fabric of building
476,842.00
95,369.00
47,684.00
All of the above assets are used for charitable purposes.
Roof
Windows
**Cost or valuation**
Eliminated on disposal
At the end of the year
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
**At the end of the year**
**Net book value**
**Depreciation**
Disposals in year
At the start of the year|Furniture &
Equipment
£
68,193
-
(15,200)|Freehold
Building
£
-
953,684
-|**Total**
**£**
**68,193**
**953,684**
**(15,200)**|
|---|---|---|---|
||52,993|953,684|**1,006,677**|
||24,108
2,618
(7,326)|-
-
-|**24,108**
**2,618**
**(7,326)**|
||19,400|-|**19,400**|
||33,593|953,684|**987,277**|
||44,085|-|44,085|
|||||
## **10 Debtors**
|**Debtors**|||
|---|---|---|
|Rent arrears
Grant debtors and accrued income
Prepayments and other debtors|**2025**
**£**
**27,481**
**356,518**
**1,238**|2024
£
14,500
473,447
1,238|
||**385,237**|489,185|
**11 Creditors: amounts falling due within one year**
|Taxation and social security
Rent prepaid and Other creditors
Accruals
Deferred income (note 12)|**2025**
**£**
**-**
**50,326**
**174,139**
**52,563**|2024
£
(43)
50,428
350,703
24,973|
|---|---|---|
||**277,028**|426,061|
23
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **12 Deferred income**
Deferred income comprises of grants received for future period
|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
**13**
**14**
General
unrestricted
£
987,277
(8,097)
(2,000)
**977,180**
**14**
General
unrestricted
£
44,085
786,108
(2,000)
**828,193**
**Provision for liability and charges**
Provision for cyclical repairs and renewals Maintenance and repairs
(dilapidations/removals)
Long term liabilities
**Net assets at the end of the year**
At 31 March
**Analysis of net assets between funds (previous year)**
Tangible fixed assets
Net current assets
Long term liabilities
Tangible fixed assets
**Analysis of net assets between funds (current year)**
At 1 April
Net current assets
**Net assets at the end of the year**|Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
**13**
**14**
General
unrestricted
£
987,277
(8,097)
(2,000)
**977,180**
**14**
General
unrestricted
£
44,085
786,108
(2,000)
**828,193**
**Provision for liability and charges**
Provision for cyclical repairs and renewals Maintenance and repairs
(dilapidations/removals)
Long term liabilities
**Net assets at the end of the year**
At 31 March
**Analysis of net assets between funds (previous year)**
Tangible fixed assets
Net current assets
Long term liabilities
Tangible fixed assets
**Analysis of net assets between funds (current year)**
At 1 April
Net current assets
**Net assets at the end of the year**|£
-
1,718,684
-
Designated|**2025**
**£**
**24,973**
**(24,973)**
**52,563**|2024
£
24,643
(24,643)
24,973|
|---|---|---|---|---|
||||**52,563**|24,973|
||||**2025**
**£**
**2,000**|2024
£
2,000|
||||**2,000**|2,000|
||||Restricted
£
-
98,199
-|**Total funds**
**£**
**987,277**
**1,808,786**
**(2,000)**|
||**977,180**|**1,718,684**|**98,199**|**2,794,063**|
||General
unrestricted
£
44,085
786,108
(2,000)|£
-
1,570,000
-
Designated|Restricted
£
-
25,566
-|**Total funds**
**£**
**44,085**
**2,381,674**
**(2,000)**|
||**828,193**|**1,570,000**|**25,566**|**2,423,759**|
24
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **15 Movements in funds (current year)**
|Emergency accomodation & support
**Total restricted funds**
Total designated funds
**General funds**
Freehold Property
Refuge/NRPF support fund
Designated funds:
Sustainability & development fund
**Unrestricted funds:**
Advice and Information
Trust For London
London Borough of Islingtion -
SAMIRA
Repairs and Renewals
NRPF
GLA - MOPAC OYA
GLA - MOPAC OY2
GLA - MOPAC LAWA
NRPF-AWRC-London Council
**Total unrestricted funds**
MHCLG
Consultancy
**Total funds**
Office premises
National Lottery Fund
**Restricted funds:**
MOPAC - MoJ
MHCLG - Family Support worker
Henry Smith
BBC Children in Need
GLA - Casa Project
The Caring Family Foundation|At the start of
the year
£
-
-
-
-
-
-
-
-
23,100
-
-
2,466
-
-|Incoming
resources &
gains
£
222,761
45,000
819,043
330,919
322,366
96,994
45,933
26,756
46,200
73,873
123,295
12,626
17,711
30,000|Outgoing
resources &
losses
£
(222,761)
(45,000)
(819,043)
(330,919)
(322,366)
(96,994)
-
(26,756)
(46,200)
(73,873)
(123,295)
(12,626)
(17,711)
(3,300)|Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**At the end**
**of the year**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**45,933**
**-**
**23,100**
**-**
**-**
**2,466**
**-**
**26,700**|
|---|---|---|---|---|---|
||25,566|2,213,477|(2,140,844)|-|**98,199**|
||-
30,000
30,000
25,000
35,000
1,400,000
50,000|-
-
-
-
-
-
-|-
-
-
-
-
-
-|953,684
(5,000)
(30,000)
75,000
(35,000)
(800,000)
(10,000)|**953,684**
**25,000**
**-**
**100,000**
**-**
**600,000**
**40,000**|
||1,570,000|-|-|148,684|**1,718,684**|
||828,193|432,456|(134,785)|(148,684)|**977,180**|
||2,398,193|432,456|(134,785)|-|**2,695,864**|
|||||||
||2,423,759|2,645,933|(2,275,629)|-|**2,794,063**|
25
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **15 Movements in funds (prior year 31 March 2024)**
|**Total restricted funds**
Total designated funds
**General funds**
**Total unrestricted funds**
NRPF
**Total funds**
GLA - Casa Project
Internal decorations
Office premises
Consultancy
Repairs and Renewals
Sustainability & development fund
Refuge support
National Lottery Fund
Impact on Urban Health
35 years commemoration event
London Community Foundation
City Bridge Trust
Designated funds:
**Restricted funds:**
Emergency accomodation & support
BBC Children in Need 6247
Trust For London
MHCLG
MOPAC - MoJ
**Unrestricted funds:**
Advice and Information
London Borough of Islingtion -
SAMIRA
MHCLG - Family Support worker
GLA - MOPAC OYA
GLA - MOPAC OY2
GLA - MOPAC LAWA
NRPF-AWRC-London Council|At the start of
the year
£
-
-
-
-
-
-
-
(5,556)
-
21,100
-
-
17,539
-
-|Incoming
resources &
gains
£
17,261
222,761
45,000
819,046
328,813
290,034
99,777
74,671
25,759
46,200
49,240
73,876
98,902
18,923
11,882|Outgoing
resources &
losses
£
(17,261)
(222,787)
(45,000)
(819,046)
(328,813)
(290,034)
(99,777)
(69,115)
(25,759)
(44,200)
(49,240)
(73,876)
(116,441)
(18,923)
(9,416)|Transfers
£
-
26
-
-
-
-
-
-
-
-
-
-
-
-
-|**At the end**
**of the year**
**£**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**23,100**
**-**
**-**
**-**
**-**
**2,466**|
|---|---|---|---|---|---|
||33,083|2,222,145|(2,229,688)|26|**25,566**|
||21,600
30,000
20,000
2,000
35,000
1,000,000
12,000
50,000|-
-
-
-
-
-
-
-|-
-
-
-
-
-
(10,000)
-|8,400
-
5,000
(2,000)
-
400,000
(2,000)
-|**30,000**
**30,000**
**25,000**
**-**
**35,000**
**1,400,000**
**-**
**50,000**|
||1,170,600|-|(10,000)|409,400|**1,570,000**|
||822,862|623,308|(208,551)|(409,426)|**828,193**|
||1,993,462|623,308|(218,551)|(26)|**2,398,193**|
|||||||
||2,026,545|2,845,453|(2,448,239)|-|**2,423,759**|
## **Purposes of restricted funds**
BBC Children in Need: provision of children services and activities at the Refuges.
MHCLG – OYA: a partnership bid aiming to increase managerial capacity across the four partner organisations to respond to increased needs of women and children in refuge accommodation with the CoL crisis and postpandemic.
MHCLG – Family support worker: Family support services for mothers and children at refuge accommodation. Provision of creche services.
26
**Latin American Women's Aid Refuge Notes to the financial statements**
**For the year ended 31 March 2025**
## **15 Movements in funds (continued ……)**
GLA MOPAC/OYA 1: a partnership bid to provide specialist supporting services (immigration, housing and complex cases) in refuge accommodation across all partners.
GLA MOPAC/OYA 2: a partnership bid to provide specialist counselling services in refuge accommodation across all partners.
The Caring Family Foundation: advice and support to Latin American and other black and minoritised women survivors of gender-based violence.
NRPF – AWRC: specialist floating support to DV survivors who are assessed as NRPF.
SAMIRA Project: specialist advice service to survivors of GBV from the borough of Islington.
Trust for London: specialist advice and advocacy service focused on the intersected needs of housing and DV.
Henry Smith: advice and support to Latin American and other black and minoritised women survivors of genderbased violence.
MoJ – MOPAC: support towards counselling services, advice and advocacy, and a helpline.
National Lottery Fund: support towards the VAWG Advice Centre Coordination, Immigration Services, and the Change Maker Program.
Impact on Urban Health: financial support towards the development of the internship program.
GLA – Casa Project: financial support towards move-on and resettlement support.
## **Purposes of designated funds**
Freehold property accounts for the freehold property acquired by the organisation to run an emergency accommodation service.
Office Premises provides to adequately maintain operations shall the organisation face a crisis and needs to cover for the lack of external funding. The cost is calculated for 6 months of rent costs that would allow to continue operations for a short period of time while further decisions are made.
Sustainability/Development Fund was created to enable the organisation to plan for the future and create a resource to assist the charity to develop a model that contributes to its long-term sustainability. During this year, the fund was used to purchase a property that will be used as a refuge accommodation. The remain funds are still set aside for the same purpose and further developments will be considered as part of the elaboration of the organisational strategy for the next 5 years.
Repairs and renewals funds provide resources to adequately maintain the furniture and repairs across LAWA’s working sites. The fund has increased given the acquisition of the new property and the need to allocate resources in case of emergency major repairs and maintenance .
Refuge/NRPF support fund will provide a resource to subsidise women assessed as NRPR, at complete destitution or with high levels of poverty to cover part of their day to day living costs.
## **16 Reconciliation of net income / (expenditure) to net cash flow from operating activities**
|**Net income / (expenditure) for the reporting period**
**(as per the statement of financial activities)**
Depreciation charges
Dividends, interest and rent from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by / (used in) operating activities**|**2025**
**£**
**370,304**
**2,618**
**(982)**
**103,948**
**(149,033)**|2024
£
397,214
8,534
(753)
(150,912)
161,773|
|---|---|---|
||**326,855**|415,856|
~~27~~
**Latin American Women's Aid Refuge Notes to the financial statements**
## **For the year ended 31 March 2025**
## **17 Analysis of cash and cash equivalents**
|Cash in hand
**Total cash and cash equivalents**|At 1 April
2024
£
2,318,550|Cash flows
£
(1,317,973)|Other
changes
£
-|**£**
**1,000,577**
**1,000,577**
**At 31 March**
**2025**|
|---|---|---|---|---|
||2,318,550|(1,317,973)|-||
## **18 Operating lease commitments**
The charity’s total future minimum lease payments relate to cancellable lease agreements which have a notice period of 4 months and are reviewed annually
|Less than one year|**2025**
2024
**£**
£
**124,416**
139,539
**124,416**
139,539
Property|**2025**
2024
**£**
£
**124,416**
139,539
**124,416**
139,539
Property|**2025**
2024
**£**
£
**-**
-
**-**
-
Equipment|
|---|---|---|---|
||**124,416**|139,539|**-**|
## **19 Section 37 Statement**
**1)** Grant Aid of £222,761 was received in 2024/25 from Great London Authority and Mayor’s Office for Policing and Crime (MOPAC) for BME Specialist safe accommodation-Refuge Provision to the OYA Consortium.
The following table illustrates how money was allocated across ths partnership and that it has been used for the purposes outlined in the funding agreement.
|**Grant income**
**£**
Delivery Partner: Asha
45,066
Delivery Partner: Ashiana
51,360
Lead Partner: LAWA
64,154
Delivery Partner: LBWP
62,181
**Total**
**222,761**
**Type of Cost**
124,451
47,235
16,000
**Other Costs (Please specify)**
35,075
**Total**
**222,761**
**Staffing Cover**(costs of additional temporary staff/additional
staff hours to cover COVID-19 related absences)
**Additional COVID-19 Related Costs**(Such as deep cleaning and
the purchasing of essential items for service users)
**Office equipment**related costs to enable remote working where
relevant|**Grant income**
**£**
Delivery Partner: Asha
45,066
Delivery Partner: Ashiana
51,360
Lead Partner: LAWA
64,154
Delivery Partner: LBWP
62,181
**Total**
**222,761**
**Type of Cost**
124,451
47,235
16,000
**Other Costs (Please specify)**
35,075
**Total**
**222,761**
**Staffing Cover**(costs of additional temporary staff/additional
staff hours to cover COVID-19 related absences)
**Additional COVID-19 Related Costs**(Such as deep cleaning and
the purchasing of essential items for service users)
**Office equipment**related costs to enable remote working where
relevant|**Grant spent**
**£**
45,066
51,360
64,154
62,181|
|---|---|---|
||**222,761**|**222,761**|
||124,451
47,235
16,000
35,075|124,451
47,235
16,000
35,075|
||**222,761**|**222,761**|
28
**Latin American Women's Aid Refuge Notes to the financial statements**
**For the year ended 31 March 2025**
## **19 Section 37 Statement (continued…)**
- **2)** Grant Aid of £819,043 was extended into FY24/25 from the Greater London Authority and Mayor’s Office for Policing and Crime (MOPAC) for the provision of specialist services of housing, immigration, and complex cases within refuge accommodation to the OYA Consortium.
The following table illustrates how money was allocated across ths partnership and that it has been used for the purposes outlined in the funding agreement.
|Delivery Partner: Asha
Delivery Partner: Ashiana
Lead Partner: LAWA
Delivery Partner: LBWP
**Total**
**Total**
**Type of Expense**
Staffs Costs
Other Direct Delivery Costs
Premises and Other Operating Costs
Other Staffing & Volunteer costs|**Grant income**
**£**
180,699
205,921
222,075
210,349
**819,043**
**Budgeted income**
**£**
734,407
33,520
19,200
31,916
**819,043**|**Grant spent**
**£**
180,699
205,921
222,075
210,349|
|---|---|---|
|||**819,043**|
|||**Actual spent**
**£**
734,407
33,520
19,200
31,916|
|||**819,043**|
- **3)** Grant Aid of £330,919 was extended into FY24/25 from the Greater London Authority and Mayor’s Office for Policing and Crime (MOPAC) for the provision of specialist counselling within refuge accommodation to the OYA Consortium.
The following table illustrates how money was allocated across ths partnership and that it has been used for the purposes outlined in the funding agreement.
|Delivery Partner: Asha
Delivery Partner: Ashiana
Lead Partner: LAWA
Delivery Partner: LBWP
**Total**
**Total**
**Type of Expense**
Staffs Costs
Other Direct Delivery Costs
Premises and Other Operating Costs
Other Staffing & Volunteer costs|**Grant income**
**£**
75,709
57,399
97,191
100,620
**330,919**
**Budgeted income**
**£**
285,651
22,640
9,600
13,028
**330,919**|**Grant spent**
**£**
75,709
57,399
97,191
100,620|
|---|---|---|
|||**330,919**|
|||**Actual spent**
**£**
285,651
22,640
9,600
13,028|
|||**330,919**|
29
**Latin American Women's Aid Refuge Notes to the financial statements**
**For the year ended 31 March 2025**
## **19 Section 37 Statement (continued…)**
- **4)** Grant Aid of £96,994 on FY24/25 from Greater London Authority and Mayor’s Office for Policing and Crime (MOPAC), being the lead partner Asian Women Resource Centre (AWRC) for the provision of NRPF services.
The following table illustrates how money has been used for the purposes outlined in the funding agreement.
|LAWA
**Total**
Floating Support
Counselling
Refuge Space
Overhead Costs
Training
**Total**|**Grant budget**
**£**
96,994
**96,994**
34,994
8,000
33,000
18,000
3,000
**96,994**|**Grant income**
**£**
96,994
**96,994**
34,994
8,000
33,000
18,000
3,000
**96,994**|**Grant spent**
**£**
96,994|
|---|---|---|---|
||||**96,994**|
||||34,994
8,000
33,000
18,000
3,000|
||||**96,994**|
30