Charlty Number: NIC100752 Chrysalis Womens Centre Annual Report and Unaudited Financial Statements for the financial year ended 31 March 2024 Daly Park & Company Ltd harter?d A¢countant5 4 Carnegie Street Lurgan Co. Amiagh BT66 6AS Northem Irelahd
Chrysalis Womens Centre CONTENTS Pag Tnjstees. and Other Information Trustees, Report Slalemenl of Truslees, Responsibilities 10 Independent Examiner's Report 11 ststement of Finanaal Activitie$ 12 Balance Sheet 13 Notes to the Flnancial Statements 14-17 Supplementary Infomation relating to the Financial Statements 19
Chrysalls Womens Centre TRUSTEES, AND OTHER INFORMATION Trustees Noeleen Floyd Ni¢ola Lawless Lisa Grimley Wendy MaFk2y Natasha Ttsman (Resiqned 25 September 20231 Carol Geddis (Appointed 25 September 2L1231 Sharon O'Hara Melanie Markey Christine Forker Chairperson Kevin Heaney Charlty Number in Northem Irèland NIC100752 Prfn¢ipal Address 520 Burnside Legahory Craigavon Co. Armagh BT65 5DE Northem Ireland Independent Examlner 081y pa & Company Ltd Chartered Accounlanls 4 Carnegie Slreet Lurgan Co. Amagh 8T66 6AS Northern Iland Principal Bankers Danske Bank 39 Market St Lurgan Go. Armagh BT66 6A6 Northern Ireland
Chrysalis Womens Centre TRUSTEES, REPORT for the finan81 year ended 31 March 2024 The trustees presenttheirTruslees' Report and the unaudited finanu81 staternenls forthe financial yearended 31 March 2024. The finanaal statements a prepared in accordance with the Charitie5 Art (Northern Ireland} 2008. FRS 102 'The Financial Reporting Standard applicable in the UK and Republc ol Ireland" and Accounting and Reponing by ChariU"es.' Statement of Recommended Practice applicab its tharilies preparing Iheirfinanci31 siaiements in accordance with th8 Finanual Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Trustees, Report contains the Infomiation rgquiied to be provided in the Trustees. Annual Report vnder the Statement of Re¢ommended Praclir8 ISORPI guillelines. The tru3lee5 of the company are also charity Iwstees for the purpose of charity law and under Ihe company's conslilulion are known a5 members of the board of trusteès. In this report the tDJstees of Chrysalis Womens Centre present a summary of its purpose. govemanc•, adivili$s, achievements and fjnanctrs for the financiol year 31 March 2024. The charity is a regislere¢J Charity and hence the report and results afe po5enled in a forrn which comph'es with the requirements of the Chaiilie5 Acl INorthern Ireland) 2008 and. although not obliged to comply with the Staternenl of Recommended Practi applicable in the UK and Repul1¢ of Ireland FRS 102. the organisation has implemented its recommendations Whe relevant in these financial StalenIs. Management Ch salis Women's Centrè Mana ement Committee 23-2024 Kevin Heaney, Chaler50n Melanie Martey, Vice Chairperson Lisa Grimley, Treasurer Noeleen Floyd - Secretary NI13 L8wIés$ Wendy Markey Sharon O'Hafa Christine Forker Carol Geddis Chalr rson's Re orl This year bg8in h85 been an exceptsonally difficult year for our community. The continued "C051 of Living Crisis. increase in suicides in the local area has had a devastating effecl on the communily. The centre has Waed haid lo nsure they have maintained and fonned now partnerships in orderio provide Ihè rrect resources, Iraining, educalion and counselling required. Wlth the new partnership wrth the Step Up programme, this has provided us with additional education progranwne5 as we move Ihrough 2024. The childcare servi3 continues lo be a pivotal part of Chrysalis Women's Centre and allow5 US to bre8k down the barriers to women and education. Kevin Heaney Chairperson Chrysalis Women's Centre Statt Ruth McKeever Ruth Barrett Janine Geary Linda Duffy Liz Gilmore Lauren Hall Grace Wray Siobhan Holden Oirector ChildearÈ Coryordinalor (on malerntrty1è8vel Office Admini51r81or Financial Administrator Childcare Co-oidinator ITempor3ry- maternrty coverl Dèputy Managèr- Children's Project Childcare Worker Childcate Worker
Chrysalis Womens Centre TRUSTEES, REPORT for Ihe h"nanrJal year ended 31 March 2024 Revlew of Acuvlties, Achlevoments and Pèrfomiance Dlrectors Report Froni April 2023 to March 2024 we have provided 43 course5 lo 388 women. We have provided 10 chi¢8 Spac•$ per day (Mon Fril to those requiring childcare in order lo obtain qualffjcalions, welkb*in9 cpur$¢s, volvnleer or counselling, and 10- 12 5paGe5 in the afternoons for those children who did have nol secufed a nutsery place. We continue to strive lo provide relevant education and training. With the changes in Universal Cfedit, we are aware that more pressure will be put onto women when their Children tum 5 to relum to woik. We ensure Ihroygh our educalion prograThme that they have the relevant qualifications and have supported them throughout the year updating Iheir Cvs and pparing them for interviews. In addition to this WO we are aware of the poor mental health wthin our community. we again hav• pul tn ace numerou5 courses lo address this need. We conlinue lo support our older generation with Warm Well Spa and the provision of a food hamper at Christrnas- 140 delivered. Thrift Shop and Food Bank We continue to support both our community and other orga0i53tions with food por¢els and 8¢cess our thrift shop. 375 Food parcels have been provided 140 We15 warm Christmas hampeis 40 families supported with uniforms for September 2023 130 visitors to our thrift shop 34 teenage mothers supported with baby items We would like to thank our volunteers who work lirelE5s1y to ensure our lood bank is slocked. Thg 83by bank is managed ¢trTc¢ty and our thrift shop is available to all who need it. SHSCT We could not do any of the work w8 carry out without Ihe support of SHSCT, the support we receive boih financially and through tlie provision of our centre provides us wilh resources, ability and finances to support those in need within our Community. This year on International Women's Day we opened our Remembrance Garden, a place dedicated to all the women who have died through femic4¢e. The SHSCT have supported us so much wilh this projèct and would like lo thank you for all your support and help. Nyama YEAR COUNSELLORS SESSIONS WEEKS SESSIONS AVERAGE TOTAL OFFERED PRICE PER WORTH OF PER YEAR SESSION £ SERVICE 2016 2017 2018 2019 2020 2021 2022 2023 48 48 48 48 24 38 48 44 45 45 45 45 £64,800 £86,400 £108.000 £108.000 £64,800 £121.500 £162,000 £147,840 1,920 2.400 2,400 1,440 2.700 3.600 2.464 10 45 45 60 15 The above figures do nol18kg Inlo account admln. running costs, supeNision. training or mentor support. We estimate the total cost would double rf not for the fin8nt>al support ol the Trust and volunteers. We cuNenlty have 11 Ihgfapists working in Chrysalis. Thi5 year we have noted a lol more complex case5 being referred to 0elVeS and our wailing list continues to grow. We hav8 also noted a lot more SI4SCT departments are referring into our seTrice. Etlu¢ation and Training
Chrysalis Womens Centre TRUSTEES, REPORT lorthe finanal year ended 31 Marth 2024 So far this year. we have delNered a variety of courses that fit wilh Ihe ne8ds ol Gommunty.. Climèle Change Workshops Cornpuleri5ed Book Keeping- Level 1 INevJhbourhood Rènèwall Computerised Payroll- Level I (Neighbourhood Renewal) Computerised Payroll- Lèvel 2 {Neighbourhood Renewal) 1 x ECDL IChry5alisl CrochetlKnitting IChrysali$l 4 x Gardening (Chrysalis) 6 x Roseiia Stone 1 x OCN Level 2 Autism Open University Course 3 x First Aid Food Hygiene- Level 2 Anxiety Wothshops Men¢pau3e Work5hop5 Chri5tma5 Baking Warm Well Space Mellow Babies Winter Gardening Foraging WoTk5hop Healthy Eallng Homtr Cooking lon a budgell Introduction to car maintenance Seasonal Affective Disorder Yoga Sléèp Clint Forest Bathing Creative Bereavement Wortshops School Age Mothers Piogrammg- inlroduGtion lo ho cooking Healthy Relationships Women in Sport Tai Chi Funeral Planniny Awareness Baby Massage We will continue to think ahead and listen lo what the needs of the communlty a. Our Septernber 2024 programme will include.. Wrap- Managing your anxiety Healthy Relationships Payroll- Level 1 & 2 Book Keeping- Level 1 & 2 Women In Sport OCN Level 3- Autism ECDL Children's Services Covordinalors Report The Creche team continue lo work exceplion81ty hard to 5UPPOrt the parentslcarers and children w4thin our cornmunlty. The creche have reported an increase in the need for sen50ry training and equipmenl due lo the increase in children with additional needs. They have been 5uc¢e55ful in obtaining the funding and incorporated the 5en50ry equipment Into everyday play. We have used our vetted volunleeT5 to support the ¢rpche with one-to-one needs. The crethe tèam continue to support parentslcarer through signposting to olher agen¢ie$. pa1s1¢arerS are kept updated on all coursesftraininglsupport available so they can attend the relevant courses. Ruth Barrett is out on n7aternity leave and we wsh to congratulate her oll the birth of her baby boy and look fO3rd to Seeing her bad( in November. Liz Gilmore ha5 been 5ucces5ful in oblaining the maleinity coveT post. Training for staff over 2023
Chrysali5 Wornens Centre TRUSTEES, REPORT lor the financial year ended 31 March 2024 Ruth . Level S- CCLD- Completed Lrz- DCPO Sen50ry Play Food Hygiene Lauren Safeguarding DCPO Food Hyglene Level 2 Grace- Level 5- CCLO- Undertaking First "d Foocj hygiene Level 2 Siobhan - Leval 5- CCLD- Undertaking Fitst Aid Autism Level 2 Safeguarding Food hygiene Level 2 Volunteer5 We would like to thank the following ¥olunt&ers who have given so mu¢h of their lime and ¢are over the pa51 two y23r5. Edilh Tennanl For faalitating cookery workshops every Thur5d8y Morning Melanie Mathey. Wendy M8rf(ey. GeTaldlne Lawless. Carol G6ddi5 These 4 wornen have been the backbone to our Ihrift shop and food hampers. They have spent many hours sorting, organising and pad(ing the many bags of clothes that have been donated and opening the shop for those in need. When they are not helping in the thrift shop. Ihey can be found helping out in the garden. Linda Duffy Who wothed tirèlessly in the 9arden producing lovely fruit and vegetables for 811 of us lo share and for faulitating the Introduction to Machine Sewing cla55 Janine Geary For managing the bookin9 System for our counselfing rvICe, managing the therop5sts and dealing with the refertal agen¢ies. For the following for provtding, counselling services lo so many.. Eunan Duffy G13re Boy Donna Hugh&s Emma-Jayfje Fallon Sarah Co¢ke Linda Robinson Robyn Hamilton Karen Creighton Jamie Donnelly No81 Smith Danielle De Rose Anna Mitchell Who laughl so many how to knil and crochet Tutors and FaGilttator5 Linda Duffy, ICT Tvlor ISRCI Anna Miichell, Knitting and Crochot Ivolunlaryl Donna Hughes- Anxiety
Chrysalis Womens Centre TRUSTEES, REPORT for the financial year ended 37 March 2024 Clare 8oyd - Menopause Affillatlons Women'$ Support NeOrk Women's Resource Development AgenGy Women's Cenlres Regional Partnership Armagh Banbridge Craigavon Community NehvDrk TADA Rural Network Women's Consortium Verve Open UniveTsAty Clanrye Group Icarers support) Those we work wilh in¢lude: SPLASH Surestsrt Zero-&Teen Drumellan Family Learning Complex CTaigavon & Banbridge Volunteer Bureau Educalivn Aulhorty - School Age Mothers Programme Soulhem Regional College The Food Bank Emmanuel ChLsrch Addidion Team Family Intervention Local GPS SHSCT Local Cornmunrty Groups Pfobaticrt Service Mulli-Disciplinary Team Banbridge Fitz Zone Wellmind Centre Clan Na Gael Clann Eireann Drumcree Community Trust Portadown Cares Income Acknowledgements Financial Support Thank you to our frjnders not only for their financial support but also for the continued encouragement ovar many yèars. Soulhem Health & Soual Care TnJ5t Departmeni of Soaal Developmènt, Community Investsnent Fund Department of Sodal Developmenl. Women's Centres Chikl¢3re Fund Pathways Fund Verve Poots Funeral Partour- provision of our swJn for the Memory Garden Eunan Duty- for painling the aTea of our memory garden Support In Klnd PSNI, Craigavon. personal safety for children. SHSCT Foodbank Splash Sure Start SRC Tes¢o, Craigavon M&S, Craigavon ASDA, Portadown Argos, Cr8igavon Hope Church
Chrysalls Womens Centre TRUSTEES, REPORT for the financial year ended 31 March 2024 Aims & Qbjectives Chrysalis Women's Centr• piovide5 OPPOrtunilies for women and children lo dgv&lop the necessary skills, 6elf-esteem and confidence lo participale more fully as individuals in family, community and soo$ly. We work wrth others both locally and regionally to create stronger inclusive CL)mmunilies through developing MmUnitY infrastructure, working processes, netsyoiks, ethical fiameworks and a shared vlslon for the fvlure. We Provide an edutslion and Iraining prograrnme Ihal run5 throughout tre year and 15 de519ned lo support women to develop the skills knowledge and experience nesSary to access fijrther training and employment. Governance The Olganisation has charitable status. granted by the Charity ComMi10n of Northern Ireland. The organll%alion's goveming document details pro¢e¢Jures for recruitment, appointmènt and tr8sning of trustees_ Trustees are selected for their particular skill set and occupational backgrounds. The board of Iruslees meet regularly and are presented with financials by the Centre DirecioT. Ruth McKeever. Results and Dividend$ At the end of the finanaal year the charity ha5 a55els of £66,854 12023 - t59,7501 and liabilibes of £2,84212023 £1.2001. The net assets of the charily have increased by £5.462. In accordan¢• with the Con51ilution, Ihe trusteès rety.re by rotation and. being eligible. offer Ihemselves for rg-eleclion. Compliance wlth Sector-wide Legislation and Standards The charity engages pro-actively with le9islalion, standards and codes whlch are ¢Jeveloped for the secior. Chrysali5 Womens Centre subscribes lo and is compliant wlh the following.. The Charities SORP IFRS 1021 Reserves Policy The Tnjstees want lo ensure they have an appropriate levèl of reser4es so the Charity can continue to provide rt5 sarvices for the foreseeable future. The reserves policy Is reviewed every year by the trustees as part ol Ihe tharily's good govemance procedures. Approved by the Board of Trustees on 30th July 2024 and signed on its behalf by.. Melanie Markey Vice Ch8irpeTson 'Grimley tee Tru
Chrysalis Womens Centre STATEMENT OF TRUSTEES, RESPONSIBILITIES ftsr the finanual year endèd 31 March 2024 The Iru51ees are responsible for preparing the finana81 statements in accordance with applicabl2 law and regul8tion5. The law applicable to chartiies in Northem Ireland requires th? trustee3 lo prepare finallal stal$m&nls for each financial year which give a tnje ond fair view of the 35sels, Iiabililies and finanaal posf(ion of the ch8rity a5 at the finanu81 yeai end date and of the surplus ordafial of the ¢h3rity and olherwse comply with the Charitie3 Act (Northern Ireland) 2008. In preparing Ihesg finanual statements. the Irusletrs are required lo.. select 5vitable accounting policies and apply them ¢onsi$lenlty- observe the methods and PrinpIeS in ihe Charities SORP make judgements and acrAJunling e51imales that are reasonable and prudent.. state wholher the financial statements have been prepared in accordance with applicable accounting standards, identify those standards. and note the effect and the reason5 for any material departure frorn those 5tsndaid5-, and prepare the finanual statements on the goin9 ¢oncem basis unless it is inappropriate lo presurne Ihat the tharity will continue in opÈraiion. The t¥UStees ¢onfimi that lttey h8vts complied with the 3bov* qUIrementS in preparing the financial slalemenls. The trustees are spOnSible for keeping adequale accosJnting records Ihal are sufficienl to show and explain the charity's Irensaclions and di3dose with reasonable accuracy at any tsme the financial position of the charity and enable them lo ¢n5ure that the financial statements comply wilh the Chanties Aci INorthem IrelaDd} 2008. They are 31s0 responsible for safeguarding Ihe assets of the charrly and hence for taking reasonable step5 for the prevenlion and detects'on of fraud and other irregularities. Approved by the Board of Trustees on 301h July 2024 and gned on Its bèholf by- Melanle M4rkey Vice Chairperson Lis mley io
Chrysalis Womens Centre INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF CHRYSALIS WOMENS CENTRE Wè have examined the financial statements of the charity for Ihe tnan31 ye8T ended 31 March 2024, which comptise the Siatemerl ol Financial Activities. the Balance Sheet and Ihe related note5. Respe¢tlv• respon$lblllties of trnstsps and examiner The charity's trustees are fespun5ibl? foTthe preparaticn of the financial $131emen15 in accordance wilh the requirements of Ihe Charrties AGt (Northem Ireland) 2008. The tharivs Iruslees consider Ihal an audit15 not Tequiied ftsi this financial year under the Charities Ad (Northem Ireland) 2008 and that an independent examination is required. 11 is our responsibility to.. examine the financial stalemellls undeT section 65 of thè Charities AGt'. follow the procedures laid down by the general Directions given by the Charity Commission for Northem Ireland under section 65l9llbl of the Charilies Acl,. and slaie whether particular matters have Gorne t¢ oui attention. Basis of independent examlnerfs report We have examined your charity financial $18lements as Tequired undgr section 65 of the Charitie$ Act and our examinats.on was carried oul Sn accordance with the general Diredions given by the Charity Commission for Northern tland under se¢tion 6519llbl of the Chariiies Ad. An examinalion indudes a review of the accounting record5 kept by the charity and a comparison of the finamaal statements Presenied wlh those recoids. It also indudes consideration of any unusual items or disdosure5 in the finan¢i81 slalements and seekiTrg explaMation5 frorn the Irustees conceming any such matters. Th6 pro¢8dur85 undertaken Oo not provide all the evklence that would be required in an audit and c0nsÉqu8nY no opinion is given as lo whether the accounts present a 'l¥ue and fairf view and the report is limited to Ihose matters set out in the ststemenl below. In ¢onnects"on with our examihation, no matter has come to our attention which gives us rause ¢0 believe that in. any maleiial speCt.. accountixg recordg were not kepl in acrdanCe with section 63 01 the Charities Acl the financial statements do not aGGord wrth those accounting re¢oYds the financial statements have not been prepared in accordance wilh Ihe Stalemenl of Recommended Practice appl'cable to charities preparing their accounts in accordance with the Financial Reporting Standard applicablè In the UK and Republic of Ireland IFRS1 C$21 there 15 further information needed for a propÈr under$l8nding of the accounts to be reached. Independent examinerfs statewn¢nt We have no concerns 8nd have come across no other matters in connection with the examination lo which attention Shou be dr wn in this report in order lo enable a proper uncSer5tanding of the finanual 5talernents lo be reached. DA Ch K & COMPANY L d A¢wuntants egie Street Lyrgan Co. Armagh 8T66 6AS Northern Ireland rte Dat•.' 30, July 2024 11
Chrysalis Womens Centre STATEMENT OF FINANCIAL ACTIVITIES for the financial year ended 31 M2r¢h 2024 Unrestricted Restrlcted Funds Funds 2024 2024 Total Unre51ricted Reslricted Fund$ Funds Funds 2024 2023 2023 Tol81 Fund5 2023 Noteg Incoming Resources Voluntary Income Inveslments Other income 4,000 134,0S4 872 138,054 672 3.480 10,692 143,263 188 1,627 153.955 188 1.627 3.480 Total incoming ¥OurCeS 7,480 134,926 142,406 10.692 145,078 155.770 Resources Expended Charitable a¢livi¢re5 12,485 124,459 136,944 1.223 146,466 147.689 Net incomellexpenditurel 15,0051 10,467 5,462 9,469 11,3881 8,081 Tfanslers behveen funds 10,467 110,4671 3.119 13,1191 Net movement in funds for the financial year 5,462 5,462 12.588 14,5071 8,081 Re¢onclliatlon of fuiids.. Total ndS beginning of the year 14 58.S50 58,6SO 45,962 4,507 50,469 Total funds atth8 end of the year 64,012 64,012 58,550 58.550 Thè Statement of Finanual Activitie5 includes all gains and losses recognised in ihe financial year. All income and expeTrditUTg relat8 to continuing aetlvilies. The notes on pages 14 10 18 fom part of the finalaT 51aiemen15 12
Chrysalis Womens Centre BALANCE SHEET as al 31 March 2024 20Z4 2023 Notos Flxed Assets Tangible ass9ts 4,217 5.703 Current Assets Debtor5 Cash al bank and in hand 355 62,282 346 53,701 62,637 54,047 Creditors." Amounts falllng du& within ong year 11 12,8421 {1,2001 Net Current AgS*ts 59,795 52.847 Total Assgts 18ss Currènt Llabilities 64,012 58,550 Funds General fijnd lunrestri¢tgd} 64,012 58,550 Total funds 14 64,012 56,550 The financial s181emenls have beèn prepared in aOrdanCe with the provisions applicable lo companies subject to the small companies. regime and in accurdan with FRS 102'The Finandal Reporting Standard applicable in the UK and Republic of Ireland" applying Section 1A of that Standard. Approv8d by the Board of Ttustees and authorised for issue o 30th July 4 and slgnèd on rts behall by M8lanlè MarkÉy Vice Chairperson Lls rimlèy The not?s on paFes 14 10 18 forn part Of the finan¢i81 $talemenl$
Chrysalis Womens Centre NOTES TO THE FINANCIAL STATEMENTS for the financial year ended 31 March 2024 GENERAL INFORMATION Chrysalis Womens Centre 15 a charity 1#corpcral¢¢ in Northern Ireland. The reoi51ered office of the tharity is 520 Bumside, Legahory. Cr8igavan, Co. Armagh, BT65 5DE, Nothem Ireland which is aL%o the prinapal place of business of the charity. The finanoal statements have been presente¢J in Pound 1£) which is aLs0 the lunciional currency of the chariiy. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting poliue5 have been applied con5iStenlly in dealing with items which are con5ideTed material in relation to the charity's financAal statements. 8a5is of preparatlon The financial statements have been prepared on the going con¢¢rn ba$$3 under the historical cosi convention. modffied lo Include certain tiems al fair value. The financial slalemenls h8ve been prepared in accordance with Ihe Statemènt ol Recommenijed practi ISORPI "Accounting and Reporting by Charities prepanng their ants in accord3nce wlh the Financi31 Reporting Standard applicable in the UK and Republic of Ire18nd FRS 102" applying sects.on 1A of that Standard. As permitted by the Companies Acl 2006. the charity has varled the slandard forrnats in that act for the St81ement ol Financial Activities anrj Ihe B3lanrE Sheet. Departvres frorn thè standard formats are to comply with Ihe ieqviremenis of the Charities SORP and are irt compliance wilh seclion 4.7, 10.6 and 1 S.2 of that SORP. statem8nt of compliance Thè financial statement$ of the charity lor the financial year ended 31 December 2017 have been prepared on the going ¢oncem basis and in a¢¢ord8nce wilh the Statement of Recommended Pradice ISORPI Accounting and Reporting by ChariliES preparing their accounts in accordance with the Financial Reportift9 Slandard appllcable in the UK and Republic of IrelaFKJ FRS 102" applying Section IA of that Siandard. Fund accounting The following are the tegOrIeS tsf funds maintained: Restricted funds Restricted fijnds represent iThcome received which can only be used for particular purposes, as speufied by the donors. Such purposes are within Ihe overall objeclwes of Ihe charity. UnrestrictBd funds Unrestricted fvrtds Gon51sI of General and Designated fund5. General funds represent amounis which are expendabte al the discretion of the board. in furtherance of the objectiwes of the charity. Designated lund5 comprise unrestricted fvnds thal the board has. at its di5Eretion, sel aside for paCUlaT purposes. These designali¢ns have an administraiive pUose only, and do not Itgally restrid the board's di5crelion lo apply the fund. Incomlng Resourc¢$ Income is reGognised by tnclusion in Ihe Slatament of Financial Activilies ¢nlywhen the charty Is Iggally 2ntilled to the incofne, perf¢rrnance Conditions attached lo Ihe itemlsl of income have been met, the amounts involved Can be measured with suffiuenl reliability and il is probable that the inGome will be received by the charity. Resources Expended Expendilure is 8n81y3ed between costs of charitable acliwtie5 and raising funds_ The costs of each activity are separately accumulated and disclosed. and analysed according lo their major components. Expenditure 15 recognised when a legal OT constnjctnie obligation exists as a result of a pa51 evenl, a iransl8r of economic benefits is requi¥ed in settlement and the amount of the obligation can be reliably measured. Support costs are those functions that assist the work of the charity but cannot be allribuled lo one 4clivty. Such costs are allocated to activities in proportion to staff time spent or ollier Suitab rne85u for each aGIivtiy. Tangible flxèd assets and depieci3tion Tangible fixed assets are slated at Cg51 or al valvaiion. less accurnulaled deprerialion. The charge to depreciation is calculated lo wrile off the origin81 cost or valuation of tangible fixed assets. less their estimated residu31 value, over their expected usefvl livos as follows.. Fixtures. fittin s and equi ment 2SV¢ reducin bzlanre 14
continued Chrysalis Womens Centre NOTES TO THE FINANCIAL STATEMENTS lor the financial year et)ded 31 March 2024 Cash at bank and in hand Cash al bank and in hand comprises cash on deposit al banks requiring le85 than the months ioli¢e ol thdr8W31. Taxation Nu current or deferred laKatson arises as the charity has been granted tharil8ble exemption. Irrecov¢rui¥L valued added tax is expensed as incurred. The charity is onty involved in charilable adivtts85 that are not subject to a lax charge by HM Revenué Customs. INCOME DONATIONS AND LEGACIES Unrèstri¢t¢d Restricted Funds Funds 2024 2023 Donalions Grants 4,000 925 133.129 4.925 133.129 8,500 145,455 4,000 134.054 13B,054 t53.gSS INVESTMENTS Unrestrict8d Rèstricted Ftsnds Funds 2024 2023 Inve51menls 872 872 188 OTHER INCOME Unre5tri¢ted Restrlcted Funds Funds 2024 2023 Other income 3,480 3.480 1.627 EXPENDITURE GHARITABLE ACTIVITIES Direct Costs Other Costs Stspport C95t5 2024 2023 Charity Expenses 136,944 136,944 147.889 SUPPORT COSTS Charftablg Actlvitles 2024 2023 Depreciation Property costs Training costs Office running Costs Bank fees Wages & salaries Programme c05t5 F3¢11ilalor costs Creche matefta15 Ac¢ounlanry 1,486 4,817 4.320 4,763 1.486 4.817 4,320 4.763 64 115,466 453 3,060 1.210 1,305 2.378 1 D,664 2,679 6,219 69 112,179 199 7.074 4.937 1,291 115.466 453 3,060 1,210 1,305 136.944 136,944 147,689 15
contsnued Chrysalis Womens Centre NOTES TO THE FINANCIAL STATEMENTS for the financi31 year ended 31 March 2024 ANALYSIS OF SUPPORT GOSTS 2024 2023 Depreuation Propety costs TTaining cosls Office running co$ls Bank leès Wages & salaries Pwogramm¢ costs Faaliiator costs Creche materials Accountancy 1,488 4.817 4.320 4.763 64 115,466 453 3.060 1,210 1,305 2,378 10.684 2,679 6,219 69 112,J79 7,074 4,937 1,291 136,944 147.689 NET INGOMING RESOURCES 2024 2023 Net In¢omlng Resource5 ar• stated after Chargingllcreditlngl: Oepreciation of tangible a55ets 1,486 2.378 INVESTMENT AND OTHER INCOME 2024 2023 Barsk interest 872 188 EMPLOYEES AND REMUNERATION The stafl costs compThse'. 2024 2023 Wages and salaries Pension ¢os15 111.599 3.119 109.170 3,069 114,718 112.179 TANGIBLE FIXED ASSETS Flxtures, rittings and equlpment Total C05t At 31 March 2024 30,090 30,090 Depreciation At 1 April 2023 Chargp for the financial year 24,387 1,486 24.387 1,486 At 31 M8fth 2024 25.873 25.873 N8t book value At 31 March 2024 4,217 4,217 At 31 March 2023 5.703 5,703 16
onlinued Chrysalis Women5 Centre NOTES TO THE FINANCIAL STATEMENTS for the finan¢ial year ended 31 March 2024 10. DEBTORS 2024 2023 Prepayments and ?rUed Income 355 346 11. CREDITORS Amounts falling due within one ygar 2024 2023 Taxation and social security )Sts (Note 121 Accruals and deferred income 808 2,034 1,200 2,842 1.200 TAXATION AND SOCIAL SECURITY 2024 2023 Creditors: PAYE I NI 808 13. RESERVES 2024 2023 At the beginning of th¢ yeai Surplus lor the financial year 58.6SO 5,462 50,469 8,081 At the end of the year 64.012 58,550 14. FUNDS 14.1 RECONCILIATION OF MOVEMENT IN FUNDS Unrestricl•d Funds Total Funds At 1 April 2022 Movement during Ihe financial year 45,962 12,588 50.469 8.081 At 31 March 2023 Movement during the financial year 58,550 5,4fj2 58,SSO 5.462 At 31 Mar¢h 2024 64.012 64,012 17
continued Chrysalis Womens Centre NOTES TO THE FINANCIAL STATEMENTS tor the financsal year ended 31 Marth 2024 14.2 ANALYSIS OF MOVEMENTS ON FUNDS 8#lanc¢ 1 April 2023 Income Expenditure Transfers befv4een funds Bal•nce 31 March 2024 Depl. for Communities (WCCFI Dept. for Communities ICIFI D.O.E (Early Years, Palhway$l SH&SCT (Service Level Agreement} 2D,228 48,744 30,001 35,953 18.813 50,737 31,454 23,455 11.4151 1.993 1.453 112.4981 134,926 124,459 110,4671 Unrestrfcted funds Unreslrided Free Reserves Desi9naied Conts"ngerncy Reserves 58.550 7,480 12.485 119.5331 30.000 34,012 30.000 64,012 Total funds S8,550 142,406 136,944 The Designated Contingency Reserve has been sei aside lo cover contingencies and planned capilal spend over the nexl 24 months. 15. TRUSTEE REMUNERATION None of the trustees receNed or waived any remuneration for their servicès as trustee in the current or pvIOuS fin¥ncial year. 16. INDEPENDENT EXAMINERS REMUNERATION The ind8pendenl examiners, Daly Parl( & Company Ltd, received a fee of £1.100 for their 5trrvices for Ihe 2024 finanu81 year end (2023- £1,100). 18
CHRYSALIS WOMENS CENTRE SUPPLEMENTARY INFORMATION RELATIN TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 MARCH 2024 19
Chrysalis Womens Centre SUPPLEMENTARY INFORMATION RELATING TO THE FINANCIAL STATEMENTS Operating Statement for the financial year eftded 31 Mar¢h 2024 2024 2023 Incomg Donations SH&SCT DSD Depl for Communilie$ ABC Council Sain5burys M&S Grant Room hire-SRC 4.925 34,157 68,972 30.000 6,200 37.579 74,376 30,000 2.500 2,300 1,000 1,627 3,480 141.534 155.582 Cost of generating funds Creche Resources ISH&scf) 1,210 4,937 1,210 4.937 Gross surplus 140,324 150.645 Expenses Wages and salaries Staff defined contribution pènsion costs Slaff training Water rates Insurance Cleaning Repaits and maintenance Printing. postage and 5talionery Adverb'sing Telephone Computer cost5 Hospllalrty Farilitalor fees Accountan Bank charge$ Gpneral expenses Granis awardedllwithdrawnl Subscriptions Depreciation 111,599 3,119 3,682 509 1,146 1,228 1,775 603 109.110 3,069 2.195 487 1,519 3,241 5,258 532 581 1.89s 1,399 150 453 3,060 1.305 64 2,611 748 797 1,486 199 7.074 1,291 69 3.211 643 2,378 135,734 142,752 M15cellaneous incomè Bank interest 872 188 Net surplus 5,462 8.081 The yupplemenlary infomiation does ncl lomi part of the financial slalemenls 20