WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT & UNAUDITED FINANCIAL STATEMENTS FOR YEAR ENDED 31ST MARCH 2025 Company Registration No. 02035623 Charity Registration No. 519687
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The directors, who are trustees of the charity are pleased to present their annual report for the year ended 31 st March 2025. The trustees have adopted the provision of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS102) in preparing the annual report and financial statements of the charity. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charities, Article of Association, the Companies Act 2006 and "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 1 January 2019)" OBJECTIVES AND ACTIVITIES The Women's Health and Information Services Centre IWHISC) is a voluntary organization that originated in 1984 through the initiative of women from Vauxhall, Liverpool. Their aim was to empower women with knowledge and information to take charge of their health and well-being. Over the past four decades, WHISC has been instrumental in supporting thousands of women and their families, helping them overcome challenges and enhance their lives. Primarily led by volunteers, WHISC operates with the assistance of a small core team of paid staff. Together, they offer a wide array of women's health services, including complementary therapies, self-help resources, and educational classes on physical and mental well-being. Our mission is to empower women to lead healthier and more fulfilling lives. Beyond our Liverpool city centre hub, we extend our services through outreach activities to various women's community groups across Liverpool, particularly those that are of minority and underrepresented, recognising the intersectional experiences of the women we support across Liverpool. WHISC Vision. Mission and Values At the heart of what we do is our belief that all Women and girls, regardless of their ethnicity, religion, age should be respected and thrive in an environment where information and support is accessible. Our Vision Statement: Helping women to thrive. Our Mission Statement: Empowering women in the Liverpool City Region with knowledge and person-centred support to become the best version of themselves. Our Values: At WHISC, our values are the cornerstone of our organization. We understand that reaching out for help can be challenging, which is why empowering women to thrive lies at the core of all our endeavours. WHISC plays an integral role in the health and care system throughout Liverpool and the wider Merseyside regions, providing accessible support and information to women facing diverse needs. From women's health and well-being to mental health, trauma, isolation, and poverty, WHISC addresses a broad spectrum of concerns. Women can acSS WHISC'S support and information through various channels, including:
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Services available at the WHISC centre Mental & Physical Health information Women's advocacy Warm and safe hub space Peer to peer support Volunteering Community outreach Anti-Poverty support services Health education and training Women's Health Training Course Accreditation Telephone access Skills and activity sessions Group wellbeing sessions 1-2-1 listening service Saturday Inclusion club Complementary therapies Specific support for minority and vulnerable women (refugee, asylum seeking and migrant women and their children} Information on cancer and health screening in partnership with NHS WHISC Data Assets Over the past four decades, WHISC has amassed extensive knowledge, infomiation, and data, significantly enhancing the support services and programs available to address the complex challenges faced by women in Liverpool. Our profound understanding of the often-struggling health and care system, combined with our reliable network of partner organizations, positions WHISC as a crucial support system for many vulnerable women. In the past year alone, our dedicated staff and volunteers have provided over 5,000 hours of support and services to women, many of whom are vulnerable and in urgent need of assistance and intervention. A key asset of WHISC is our City Centre hub, which offers a psychological and emotional safe space exclusively for women. Here, women can access a range of support services through both drop-ins and appointments, ensuring they receive the help they need in a secure and supportive environment. Public Benefit In considering the objectives and activities, the Trustees have considered Charity Commission guidance on Public Benefit to ensure that the charitable company is meeting its Public Benefit requirements. Here are the key benefits: 1. Health Education and Information: WHISC provides comprehensive health education and information services, helping women to make informed decisions about their health. This includes providing up-to-date information on various health issues, treatments, and preventative measures. 2. Support Services: The centre offers emotional and practical financial support to women dealing with health issues, personal challenges, or crises. This support can include support groups and one-on- one sessions, helping women navigate difficult times and improve their mental health. 3. Empowerment and Advocacy: WHISC empowers women by advocating for their health rights and promoting gender equality. The centre raises awareness about women's health issues, campaigns for better health policies, and works to eliminate disparities in health care access. 4. Community Outreach and Engagement:
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The centre engages with the community to provide outreach programs that reach women who might not otherwise have access to health services. This can include workshops, seminars, and health fairs aimed at educating and supporting women in various communities. 5. Holistic Health Approach: WHISC adopts a holistic approach to women's health, addressing not just physical health, but also mental, emotional, and social well-being. This comprehensive approach ensures that all aspects of a woman's health are considered and supported. 6. Support for Marginalized Groups: The centre often focuses on providing services to Women who experience Health Inequalities and vulnerable groups, including minority communities, refugees, and low-income women. By offering tailored support to these groups, WHISC helps to reduce health inequalities and ensure that all women have access to necessary health resources. Changes in Service Demand Our services are in higher demand than ever. especially among vulnerable women facing barriers to mainstream services, which are also under resourced. The increased complexity of needs has impacted safeguarding and casework capacity. We've improved representation on local health boards to advocate for women with complex needs and adapt our service model to maintain effectiveness and safety WHISC'S Response to a Year of Uncertainty and Change Over the past year, WHISC has navigated a period of significant uncertainty and external challenges. The combination of a fragile funding landscape, the shrinking of available financial resources, and the realization that the current Bold Street premises are no longer fit for purpose has presented WHISC with numerous obstacles. Despite these challenges, the charity has demonstrated resilience and a proactive approach in its efforts to adapt and continue serving its community. Adapting to a Shrinking Funding Environment One of the most pressing challenges faced by WHISC in the past year has been the contraction of funding opportunities. A combination of macroeconomic factors, shifting governmental priorities, and an increasingly competitive funding landscape has led to a reduction in available grants and donations. In response, WHISC has strategically diversified its funding base, seeking alternative sources such as corporate partnerships, community fundraising, and innovative social impact initiatives. This diversification has been critical in ensuring that WHISC continues to provide vital services to women and marginalized communities, despite the tightening financial climate. Additionally, WHISC has invested in strengthening its relationships with key stakeholders, including local businesses, community groups, and governmental bodies. By fostering a collaborative approach, WHISC has been able to leverage local support, mobilise resources, and maintain its operations despite financial pressures. Relocatlon and Future Sustainability The need to relocate from the current Bold Street premises has been another pivotal challenge for WHISC over the past year. The premises, which have served as the charity's base for many years, are no longer considered suitable for the organisation's evolving needs. Issues such as limited capacity, inadequate space for growing programs, and rising maintenance costs have made it clear that a new location is essential for the charity's long-term sustainability. After careful assessment and planning, WHISC has identified a suitable new location, and plans are in place to relocate in June 2025. This move will not only provide the charity with a
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 more capacity and functional space bul also enhance its ability to expand its services and improve the quality of care and support provided to the women and families who rely on its services. The relocation is seen as a critical step in WHISC'S long-term vision, ensuring that the charity can continue to meet the needs of its community in an ever-changing external environment. Moving Forward: Resilience and Growth As WHISC prepares for the challenges and opportunities of the upcoming relocation, it remains focused on its core mission: supporting women with the information, advice, and services they need to lead healthier and more empowered lives. The charity's ability to navigate uncertainty over the past year and plan for a successful move in 2025 highlights its resilience and commitment to its cause. In the coming months, WHISC will continue to engage with its community, donors, and partners to ensure that the transition to the new premises is seamless and that its programs remain robust and responsive to the needs of those it serves. While the journey has been marked by obstacles, WHISC'S unwavering dedication to its mission provides a solid foundation for future growth and impact. ACHIEVEMENTS AND PERFORMANCE Intervention servis. 743 active clients. averaging 62 women per month. Diverse Clientele: Representing 53 nationalities and 24 ethnic groups. Outreach Efforts: Attended 25 health fairs and 27 health events, engaging 1819 women. Service Delivery." 4,430 interventions. 150 new referrals, Group Activities: 321 sessions with 1,909 attendances, fostering support networks. One-tO-One Support: 452 sessions, improving mental health through early intervention. FINANCIAL REVIEW Income in the year was £186,542 (2024: £209,293) of which £110,032 (2024: £135,428) was restricted funds. Expenditure in the year was £222,754 {2024: £278,844) leaving a deficit for the year of £36,212 (2024: deficit £69,551). At 31st March 2025 the charitable company's reserves stood at £74,265 (2024: £110,477) of which £48,324 (2024: £57,992) represented restricted funds Risk Management The main risks to which the charitable company is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks. Reserves Policy It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision, lease commitments, returning the office back to original condition and six months, running costs and to continue current projects should no further funding be received. WHISC is working towards having 6 months in reserves and this will form part of our next strategic plan going forward The unrestricted funds £25,941, the charitable company requires £10,370 for redundancy provision, £270 lease commitments. £50,000 to move premises and return the building back to original condition and £25.763 for 3 months continuance of WHISC services (Total 86,403).
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The trustees, plan to increase the unrestricted reserves to the level required by adjusting our cost base and are exploring sustainable funding options through our three-year strategy to support our operational goals. PLANS FOR FUTURE Amidst a challenging landscape and relocation, WHISC must strategically streamline operations and focus on core activities. An exciting new chapter for WHISC lies ahead with the introduction of a new Service Manager who takes up post in May 2025 and the Board of Trustees continues to develop. Central to our approach is the unwavering commitment to our vision and mission. We will prioritise: Investing In Our People and Culture: Fostering a positive and transparent environment that values feedback, trust, and collaboration among both staff and volunteers to cultivate a stronger WHISC. Sharing the refreshed three-year strategic plans with the team to envision the future path of WHISC together. Upskilling Staff and Volunteers: Integrating training initiatives into our sustainability plans to enhance the capabilities and effectiveness of our workforce. Diversified Fundraising: Implementing a blended fundraising approach encompassing community, corporate, and social enterprise strategies to ensure financial stability and resilience. Volunteer Recruitment and Engagement: Scaling up volunteer recruitment efforts to align with our long-term strategic goals, enhancing our capacity for Servi delivery. Exploring Digital Solutions: Leveraging digital platforms and online access to broaden the reach of our services, potentially including subscription models to enhance accessibility. Enhancing Governance and Operational Clarity: Establishing clear alignment and communication between the board and operational teams regarding governance and day-to- day operations to drive organisational effectiveness. By focusing on these key areas, WHISC aims to adapt and thrive amidst challenges while remaining steadfast in our commitment to serving the needs of women in Liverpool. STRUCTURE, GOVERNANCE AND MANAGEMENT Women's Health Information Support Centre Limited is a company limited by guarantee (registration number 02035623), governed by its Memorandum and Articles of Association th dated 9 July 1986. Also registered as a charity with the Charity Commission (charity number 519687) on 30th March 1988. Legal Status The charitable company's Trustees are known as members of the Management Committee. Under the requirements of the Memorandum and Articles of Association, two members of the Committee must stand down with the option of standing for re-election at the Annual General Meeting. The members to retire must be the longest in office since their last election or appointment. All members are circulated with invitations to nominate Trustees prior to the AGM advising thom of the retiring Trustees and requesting nominations for the AGM. When considering co-opting Trustees, the Committee has regard to the requirements of any specialist skills needed.
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Administration Details The day-to-day management of the charitable company is delegated by the Trustees to the Manager. REFERENCE AND ADMINISTRATIVE DETAILS Name Women's Health Infomiation Support Centre Limited 02035623 Company Number Charity Number Registered Office 519687 1 Tithebarn Street, Liverpool, United Kingdom L2 2NZ Board of Trustees The Board of Trustees are also its directors. The charitable company is governed by a Board of Trustees; members of the Board of Trustees during the year are listed below. M Andrews B Biddle S Birkett (Vice Chair) E Cullinan H Fowler S Gregory Trustees (Resigned 30th June 2025) (Resigned 3rd July 2025) (Resigned 22nd January 2025) th (Resigned 24 July 2025) (Appointed 111h November 2024) (Resigned 26th March 2025) {Resigned 2nd May 2024) (Resigned 1st October 2024) (Resigned 30th September 2024) J Jones KJ Markey J Spragg A Thompson Ying Huang ACCA LCVS 151 Dale Street, Liverpool, L2 2AH Independent Examlner Bankers Santander Business Banking Centre PO Box 126, Newport, Gwent, NP9 4UP Unity Trust Bank plc Nine Brindley Place, Birmingham, B12HB Approved on behalf of the Board, M Andrews rustee Date ..J.7/,°/a.l...........
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED STATEMENT OF TRUSTEES, RESPONSIBILITIES The trustees (who are also directors of The Women's Organisation for the purposes of company law) are responsible for preparing the Trustees, Annual Report (including the Strategic Report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally ACpted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of reSoUrs, including the income and expenditure, of Ihe charitable company for that period. In preparing these financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. observe the methods and principles in the charities SORP 2019(FRS102). make judgements and estimates that are reasonable and prudent. state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. The trustees are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed on behalf of the Board of Trustees M Andre 1 Tithebarn Street, Liverpool, L2 2NZ Date:.....
INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS TO THE TRUSTEES OF WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED I report on the accounts of the charitable company for the year ended 31 St March 2025. which are set out on pages g to 25. Res ective res onsibilities of tmstees and examiner The Trustees (who are also the Directors of the charitable company for the purposes of company law) are responsible for the preparation of the accounts. The Trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the 2011 Act, to follow the prOdureS laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act, and to state whether particular matters have come to my attention. Basis of inde examiner's statement endent My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charitable company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view and the report is limited to those matters set out in the statement below. Inde endent examiner's statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in, any material respect, the requirements: to keep accounting records in accordance with section 386 of the Companies Act 2006; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting Charities have not been met; or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Name: Mrs Ying Huang Relevant professional qualification or body: ACCA Address: clo LCVS 151, Dale Street, Liverpool, L2 2AH Dated:
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED BALANCE SHEET AS AT 31ST MARCH 2025 COMPANY NO. 02035623 Notes Unrestricted Restricted Funds Funds 2025 2025 Totals 2025 Totals 2024 Income and endowments from: Donations and legacies Charitable activities Investments other income 64,992 10,438 583 497 3,621 106,411 68,613 116,849 583 497 24,661 181,613 2,262 757 3b 3c 3d Total Income 76,510 110,032 186,542 209,293 Expenditure on: Charitable activities 103,054 119,700 222,754 278,844 Total expenditure 103,054 119.700 222,754 278,844 Net {expenditure)lincome, net movement in the year (26.544) {9.668) {36,212) (69,551) Total funds brought fOard 13.14 52,485 57,992 110,477 180,028 Total fund5 carried fonmard 12-14 25,941 48,324 74,265 110,477 The notes on pages 11 to 25 form part of these accounts. All the above amounts relate to continuing activities of the charitable company. This Statement includes all gains and losses recognisable in the year.
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED BALANCE SHEET AS AT 31ST MARCH 2025 COMPANY NO. 02035623 Notes 31°, March 2025 31°, March 2024 Fixed assets Tangible fixed assets Right of use assets 907 1,432 22,789 907 24,221 Current assets Stock Debtors Cash at bank and in hand 1,001 1,916 76,063 1,135 6,596 106,242 78.980 113,973 Current liabilities Creditors: amounts falling due within one year (5.622) (27,717) Net current assets 73,358 86,256 Total assets less current liabilities 74.265 110.477 Funds: Unrestricted funds Restricted funds 12.13 12,14 25,941 48,324 52,485 57,992 74,265 110.477 These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102). These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies, regime and in accordance with FRS102 SORP. For the period covered by these accounts the charitable company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required Ihe charitable company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006. The Trustees, who are the Directors of the charitable company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements. Approved by the Board on: M Andrew rustee 10-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1. Limited Liability The charitable company is a company limited by guarantee. Each member's liability is limited to £1. 2. Accounting Policies Basis of Accounting The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) {SORP 2019) effective 1st January 2019, Charities Act 2011 and the Companies Act 2006. The accounts are prepared in sterling, which is the functional currency of the charitable company. Monetary amounts in these financial statements are rounded to the nearest £. The charitable company has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the charitable company has adequate reserves to continue in operational existence for the foreseeable future. Therefore, the Tnjstees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charitable company's free resenies available for the Trustees to apply in accordance with the charitable company's charitable objectives. Designated funds are funds set aside by the Trustees out of unrestricted funds for specific future purposes. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the charitable company has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise of donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accruals basis except for grants receivable, which are recognised on the date on which their unconditional paymenl is confirmed by the donor. Income from investment relates to bank interest received and is recognised when Ihe amount is certain.
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relate to the operation of the charitable company comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company. Fixed Assets Capital expenditure of £300 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below: Equipment Fixtures and Fittings Leasehold Improvements Right of use assets 25 % per annum on straight line basis 15 % per annum on a reducing balance basis Over the term of the lease Over the term of the lease Stock Stock held is oils to sell in the therapy rooms and is accounted for at the lower of cost or net realisable value. Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charitable company has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charitable company's balance sheet when the charitable company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 12-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charitable company's contractual obligations expire or are discharged or canlled. Taxation Income and gains are exempt from taxalion as they are received and applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. Critical accounting estimates and judgements In the application of the charitable company's accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 3. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Donations and legacies: Donations Gift aid General Grants 20,945 3.621 24,566 20,926 3,735 44,047 44,047 64,992 3,621 68,613 24,661 Donations and legacies in 2024 relate wholly to unrestricted funds. 13
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 b. Charitable activities: Big Give Central Liverpool Primary Care Network Cheshire & Merseyside Cancer alliance Citizens Advice - Advice on Prescription Contract Income John Moores Foundation LCVS Community Impact Fund Liverpool City Council Community Resources Grant Liverpool City Council - Neighbourhood Directorate Liverpool City Council - Our Liverpool Liverpool City Council-winter Fuel Grant Liverpool VSFSE Health and Wellbeing Fund NHS Cheshire & Merseyside- Community Grant National Lottery Awards for All National Lottery Community Fund National Lottery Community Fund Smallwood Trust Oil income Room hire Skelton Charity Sport England steve Morgan Foundation Tesco Stronger Starts Therapy room income Training income 2,500 2,500 5,000 995 20,000 2,000 36,839 9,000 4,441 13,600 1,444 1,444 47,770 10,292 10,292 500 500 25,508 25,508 14,640 2,353 2,353 9,782 41,148 7,841 41,148 7,841 1,558 630 1,558 630 1,346 435 1,200 7,000 7,760 6,565 500 7,760 6,565 500 7,250 1,000 7,250 1,000 7,005 560 10,438 106,411 116,849 181,613 Charitable activities in 2024 related to £46,185 unrestricted funds and £135,428 restricted funds. 14-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 c. Investment incorne Bank interest 583 583 2,262 Investment Income in 2024 relate wholly to unrestricted funds. d. Other income Other income 497 497 757 Other Income in 2024 relate wholly to unrestricted funds. 4. Expenditure on charitable activities Direct Support & Charitable Governance Expenditure Costs Total 2025 Total 2024 To advance the education of women by providing advice and assistance regarding the health medical childcare and other services 114,510 108,244 222,754 278,844 . Analysed as follows: 2025 2024 Direct charitable expenditure.. Staff salary costs Pension Temporary Staff costs Running costs Volunteer expenses Therapist fees Oils and resources 76,274 4,733 8,469 11.193 536 12,261 1,044 102,035 6.748 33,470 8,429 453 6,950 1,149 114,510 159,234 15
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 2025 2024 Support & governance costs." Staff salary costs Pension Office costs Marketing Insurance Travel expenses Equipment hire Venue hire Legal costs Health and safety Sundry expenses Security costs Training costs Refreshments and subsistence Subscriptions and licences Vouchers Right of use Interest Accountancy Depreciation 49,185 2,970 11,565 45 2,537 889 2,005 56,568 3,809 13,071 25 1,993 991 1,697 122 5,861 823 223 405 2,148 692 506 1,559 4,390 1,365 23,362 930 296 405 5,593 535 449 1,600 4.600 1,328 23,312 108,244 119.610 Total expenditure on charitable activities 222.754 278,844 £119,700 (2024: £128,958) of the above expenditure relates to restricted funding. 2025 2024 b. Analysis of staff costs Salaries Social security Pension 120,183 5,276 7,703 150.841 7,762 10,557 133,162 169,160 c. Particulars of employees" The average number of employees during the year, analysed by activity, was: 2025 2024 Management and administration Charitable activities Total The Trustees, being also the Directors of the charitable company, are not remunerated for their services and are not included in the above number of employees. 16-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 No employees received remuneration more than £60,000. No out-of-pocket expenses were reimbursed to trustees in the year (2024: £nil). 5. Tangible fixed assets Equipment Fixtures & Leasehold Fittings Improvements Total Cost Balance at 1$1 April 2024 Additions 6,429 2,336 2,295 11,060 Balance at 31st March 2025 6.429 2,336 2,295 11,060 Accumulated Depreciation Balance at 1st April 2024 Charge for the year 5,146 503 2,187 22 2,295 9,628 525 Balance at 315t March 2025 5,649 2,209 2,295 10,153 Net Book Value at 31st March 2025 780 127 907 Net Book Value at 31st March 2024 1,283 149 1,432 6. Right of use assets Lease Total Cost: Balance at 1st April 2024 Additions in the year 136,731 136,731 Balance at 31st March 2025 136,731 136,731 Depreciation: Balance at 1st April 2024 Charge for the year 113,942 22,789 113,942 22,789 Balance at 31st March 2025 136,731 136,731 Net Book Value at 31st March 2025 Net Book Value at 31st March 2024 22,789 22,789 The lease at 120 Bold Street, originally signed on 5 August 2004 for a 20-year term, came to an end in June 2025. The charitable company relocated its premises from 120 Bold Street, Liverpool to 1 Tithebarn Street, Liverpool in June 2025. 17-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 A new lease agreement for the premises at 1 Tithebam Street was signed in June 2025 for a period of three years. The impact of this new lease will be reflected in the financial statements for the year ending 31st March 2026. 7. Stock stock comprises of oils sold in therapy room. 2025 2024 Stock 1,001 1,135 8. Debtors 2025 2024 Prepayments and accrued income Other debtors 1,916 6,346 250 1,916 6,596 9. Creditors: amounts falling due within one year 2025 2024 Trade creditors Other Creditors Accruals Tax and social security Pension Deferred Income (See note 10) 611 331 1,598 2,400 682 392 22,100 1,535 2,677 1,013 5,622 27,717 10. Deferred Income 2025 2024 Balance at 1st April 2024 Amount deferred Amount released to incoming resources 20,000 (-) (20,000) Balance at 31 St March 2025 Deferred income represents income for activities in future accounting years. 18-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 11. Analysis of Net Assets between Funds Tangibl e Fixed Assets Net Current Assets Total 2025 Unrestricted Funds General Fund 127 (60,589) (60,462} Designated Funds Redundancy provision Running costs provision Lease commitments Relocation fund 10,370 25,763 270 50,000 10,370 25,763 270 50,000 127 25,814 25,941 Restricted Funds LCVS Community Impact Fund LCVS Community Innovation fund Liverpool City Council- Our Liverpool Liverpool City Council - Neighbourhood Directorate Liverpool VSFSE Health and Wellbeing Fund National Lottery Community Fund National Lottery Community Fund Smallwood Trust Skelton Charity Sport England Tesco Stronger Starts Women's Organisation 63 63 118 118 5,949 5,949 4,305 4,305 123 123 28,196 28.196 6,789 6,789 641 1,798 321 21 641 1,798 321 21 780 47,544 48,324 Totals 907 73,358 74,265 19-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Right of Tangible Net Use Fixed Current Assets Assets Assets Total 2024 Unrestricted Funds General Fund 22,789 150 (122,202) (99,263) Deslgnated Funds Redundancy provision Running costs provision Lease commitments Relocation fund Continuation of Projects (drop in, outreach) 23,554 74,943 1,350 50,000 1,901 23,554 74,943 1,350 50,000 1,901 22,789 150 29.546 52,485 Restricted Funds John Moores Foundation LCVS Community Innovation fund Liverpool City Council - Neighbourhood Directorate Liverpool VSFSE Health and Wellbeing Fund Skelton Charity Sport England Women's Organisation 3,665 3,665 197 197 44,696 44,696 4,210 4,210 937 4,139 148 937 4,139 148 1,282 56,710 57,992 Totals 22,789 1,432 86,256 110,477 -20-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 12. Unrestricted Funds Movements in the Year Income Expénditure Reserves at Beginning of Year Transfer Reserves between at End Funds of Year 2025 General Fund (99,263) 76,510 {103,054) 65,345 (60,462) Designated Funds.. Redundancy provision Running costs provision Lease commitments Relocation fund Continuation of projects (drop in, outreach) 23,554 74,943 1,350 50,000 1,901 (13,184) 10,370 (49,180) 25,763 {1,080) 270 50,000 (1,901) 151,748 (65,345) 86,403 52,485 76,510 (103,054) 25,941 Movements in the Year Income Expenditure Reserves at Beginning of Year Transfer Reserves between at End Funds of Year 2024 General Fund 18,028 73,865 (149,886) (41,270) (99,263) Designated Funds." Redundancy provision Running costs provision Lease commitments Relocation fund Continuation of projects (drop in, outreach) 19.603 34,624 2,850 50,000 3,401 3,951 40,319 (1,500) 23,554 74,943 1,350 50,000 1,901 (1,500) 110,478 41,270 151,748 128,506 73,865 {149,886) 52,485 General Fund is used to finance the charitable company's general activities as outlined in the Trustees, Annual Report. Redundancy provision exists to cover redundancy payments, in the event of reduced grant funding. Running costs provision represents funds required for six months, running costs. 21
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Lease commitments to cover lease commitments for 120 Bold Street and a photocopier. Relocation fund exists to cover potential property improvements and related expenditure in the event of relocation of premises following cessation of the current lease. Continuation of Projects represents funds required to complete existing projects (drop in and outreach). Transfer between funds consist of transfers to reflect the Trustees, review of Designated Funds. 13. Restricted Funds Movements in the Year Reserves at Income Expenditure Beginning of Year Reserves at End of Year 2025 Big Give John Moores Foundation LCVS Community Impact Fund LCVS Community Innovation fund Liverpool City Council - Neighbourhood Directorate Liverpool City Council- Our Liverpool Liverpool City Council- Winter Fuel Grant Liverpool VSFSE Health and Wellbeing Fund Match Funding for Big Give campaign donation National Lottery Community Fund National Lottery Community Fund Smallwood Trust NHS Cheshire & Merseyside- Community Grant Skelton Charity Sport England Steve Morgan Foundation Tesco Stronger Starts Women's Organisation 2,500 (2,500) (3,665) (1,381) (79) (40,391) 3,665 1,444 63 118 197 44,696 4,305 10,292 (4,343) 5,949 500 (500) 4,210 25,508 (29,595) 123 3,621 41,148 7,841 (3,621) (12,952) (1,052) 28,196 6,789 2,353 (2,353) {296) (10,101) (6,565) (179) (127) 937 4,139 641 1,798 7,760 6,565 500 321 21 148 57,992 110,032 (119,700) 48.324 -22-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Movements in the Year Reserves at Income Expenditure Beginning of Year Reserves at End of Year 2024 Big Give Central Liverpool Primary Care Network Cheshire & Merseyside Cancer Alliance Citizens Advice - Advice on Prescription Garfield Western Foundation John Moores Foundation LCVS Community Impact Fund LCVS Community Innovation fund Liverpool City Council Community Resources Grant Liverpool City Council - Neighbourhood Directorate Liverpool VSFSE Health and Wellbeing Fund National Lottery Awards for All NHS Cheshire & Merseyside Skelton Charity Sport England Women's Organisation 2,275 5.000 995 (7,275) (995) 20,000 (20,000) 2,000 (2,000) (30,000> (12,121) (6,817) (79) (13,620) 30,000 6,786 2,376 276 9,000 4,441 3,665 197 20 13,600 47,770 (3,074) 44,696 14,640 9,782 (10,430) (9,782) (9,419) (263) (2,861) (222) 4,210 9,419 1,200 7,000 937 4,139 148 370 51,522 135,428 (128,958) 57,992 These are monies granted to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows: Big Give - Provide mental health and wellbeing support to women and digital capacity building across Merseyside plus 'Hope Project,. Central Liverpool Primary Care Network- Contribution towards IWD events Cheshire & Merseyside Cancer Alliance Contribution towards Cancer sessions and workshops Citizens Advice - Advice on Prescription Garfield Weston Foundation - Contribution towards core costs. John Moores Foundation - Contribution for project worker for Saturday Club. LCVS Community Impact Fund - Contribution towards Mental Health Crises intervention Hub and 'Women's outreach LCVS Community Innovation - Contribution to help women with fitness and social isolation. -23-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Liverpool City Council Community Resources Grant - Contribution towards the costs of providing a community outreach events and sessions. Liverpool City Council - Neighbourhood Directorate - Contribution towards refuge services. Liverpool City Council Our Liverpool- Contribution towards Saturday club sessional work for refugees, people seeking asylum & vulnerable people Liverpool City Council- Winter Fuel Grant- Contribution towards gas and electricity costs. Liverpool VSFSE Health and Wellbeing Fund - Contribution towards mental health support. Match Funding for Big Give Campaign Donation- donations received for the big give campaign match funding National Lottery Awards for all - Contribution towards mental health support and wellbeing worker. National Lottery Commun7ty Fund - Contribution towards computers and server and mental health support. National Lottery Community Fund Smallwood Trust - Contribution towards emergency support, financial support & listening ear support for Women. NHS Cheshire & Merseyside Community Grant- Deliver Women's Health Training Course, a certificated course with Open Awards for 18 months Skelton Charity - Contribution towards IT equipment for referrals Sport England - Contribution towards move exercise activities Steve Morgan Foundation- contribution towards salary costs Tesco Stronger Starts - Contribution towards general services to reach 30 women Women's Organisation - Contribution towards women back to employment. 14. Commitments Under Leases Financial commitments under non-cancellable operating leases relating to a photocopier lease, this will result in the following payments falling due at 31st March 2025. 2025 2024 Photocopier Operating leases which expire: Due within one year 270 1,350 270 1,350 15. Related Party Transactions There was no related party transactions during the year or 31 sl March 2024. 16.Contingent Liabilities The charitable company did not have any contingent liabilities as of 31 St March 2025 or 31 March 2024. sl -24-
WOMEN'S HEALTH INFORMATION SUPPORT CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 17.Guarantees The charitable company is limited by guarantee. In the event of winding-up each member will contribute, if necessary, the sum of £1 2025 10 £10 2024 12 £12 Number of members Total guarantees 25-