REGISTERED COMPANY NUMBER: N1059265 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC101158
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2023
for
Atlas Women's Centre
Acom
Limited b Guarantee
an
Lynn, Drake & Co Ltd
Chartered Accountants
I st Floor
34 B-D Main Street
Moira
Co. Arniagh
BT67 OLE

Atlas Women's Centre
Contents of the Financial Statements
for the Year Ended 31 March 2023
Page
Reference and Administrative Details
Report of the Trustees
Independent Examiner's Report
9 to 10
Statement of Finaneial Activities
Statement of Financial Position
12 to 13
Notes to the Financial Statements
14 to 27
Detailed Statement of Financial Activities
28 to 29

Atlas Women's Centre
Reference and Administrative Details
for the Year Ended 31 Marcb 2023
TRUSTEES
Barbara Elizabeth Hamill
Colette Power
Elizabeth Quinn
Mary Rose Holt (reslgned 111012022)
Carol Elizabeth Williams
Kayleigh Clarke
Kym Hall
Elizabeth Docherty
Eileen Irvine
Ann Johnston
Jennifer Magee
COMPANY SECRETARY
Eileen Irvine
REGISTERED OFFICE
7 Bachelors Walk
Lisburn
Co. Antrim
BT28 IXJ
REGISTERED COMPANY
NUMBER
N1059265 (Northern Ireland)
REGISTERED CHAIUTY
NUMBER
NICIOI 158
INDEPENDENT EXAMINER Lynn, Drake & Co Ltd
Chartered Accountants
1st Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE

Atlas Women's Centre
Re
ort of the Trustees
for the Year Ended 31 March 2023
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their
report with the financial statements of the charity for the year ended 31 March 2023. 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 (FRS 102) (effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectives and aims
To promote any charitable purpose for the benefit of women and their families in Northern Ireland,
particularly the greater Lisburn area and nearby rural locations, including the advancement of education, the
preservation and protection of health, and the provision of facilities for recreation and other leisure time
occupation, with regard to equal opportunities for all, in th¢ interests of social welfare and with the object of
improving the conditions of life for the said beneficiaries.
To establish or secure the establishment of a Centre, and to maintain and manage the same (whether alone or
in co-operation with any local authority or other person or body) in furtherance of these objects.
In furtherance of the above objects but not further or othenvise, the Group has the following powers:
* To develop a network system between agencies and relevant groups in the area.
* To make the Centre available to all sections of the community to promote understanding, reduce fear and
develop a bond between communities to work together for peace.
* To provide information and support as required by individuals.
* To provide access to courses and the opportunity for individuals to identify what they require educationally
and to have an input into the design and development of such courses.
* To refer women, if necessary, to agencies offering specialised help and counselling.
* To develop a comprehensive database, collating and disseminating information on relevant issues in
accordance with the Data Protection Act (1988).
* To promote better support structures and facilities within the local and wider community.
To address issues on Health, Community Saf¢ty and Crime Prevention in a positive manner, by open
contact with Statutory and Voluntary Agencies in the area.
* To work for and with all interested Women's Groups and other disadvantaged groups in the local
community and encourage women to take a more active role in improving their lives and that of their
community.
* To co-operate to such an extent as may be necessary with statutory authorities and voluntary organisations
engaged in the furtherance of the above objectives or any one of them.
* To rais¢ and accept money by way of grants, donations, bequests, legacies or other lawful m¢thod in the
best interest of Atlas.
* To purchase, take on lease or in exchange, hire or otherwise acquire any property and any rights and
privileges necessary for the attainrnent of the said objectives and construct, maintain and alter any
buildings or edifices so necessary as aforcsaid.
* To sell, let, or mortgage or to turn to account all or any of the property or assets of the Group.
* To employ and pay any person or persons, not being members of the Committee, to supervise, organise and
carry out the work of the Group and make all reasonable and necessary provision for th¢ payment of
remuneration to employees.
* To do such other lawful things as are necessary for the attainment of the said objects.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
OBJECTIVES AND ACTIVITIES
Public benefit
The objects of the company shall be to..
Promote any charitable purpose for the benefit of women and their families in Northern Ireland, particularly
the greater Lisburn area and nearby rural locations.
Advancement of education, through provision of community education, support, life skills training, soft
outcomes training and accredited training.
Preservation and protection of health, through community information sessions and workshops, healthy
lifestyle courses, positive mental health education, advice and support.
Provision of facilities for recreation and other leisure time occupation, through community education and
support. With regard to equal opportunities for all, in the interests of social welfare and with the object of
improving the conditions of life for the said beneficiaries.
Establish or secure the establishment of a centre and to maintain and manage the same (whether alone or in
co-operation with any local authority or other person or body) in furtherance of these objectives.
The direct benefits which flow from the purpose include:
Improved education
Increased confidence, improved health, reduced stress, anxiety, isolation and increased life skills
Volunteering and job opportunities
Achievement and personal development
These benefits are demonstrated through feedback, focus groups, progression charts, surveys, discussion
groups, evaluations and progression.
The purpose of our charity will not lead to any harm. The charities beneficiaries are for women and all
disadvantag¢d families and individuals living in Lisburn and the wider community. A privat¢ ben¢fit flowing
from this purpose is that directors gain training and skills that are transferrable.
These benefits are incidental and necessary to promote and sustain this charities service provision.
Volunteers
Volunteers play a key role in the day to day activities of the Centre. The primary contributions are their time,
combined skills, networks and knowledge of other resources.
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW
Financial position
The company had net outgoing Tesourccs for the year of £82,605 (2022 net incoming resources of £83,858,
which reflected the completion of a number of projects during the year. Unrestricted funds decreased by
£40,466 while restrict¢d funds decreased by £42,139.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
FINANCIAL REVIEW
Reserves policy
The charity's policy is to retain a level of free reserves, which matches the needs of the organisation both at
the current time and in the foreseeable future. The charity has developed a plan to establish and maintain this
agreed level of free reserves. The charity will continue to monitor compliance with this policy on a regular
basis and the Board will review the appropriateness of the policy annually.
FUTURE PLANS
* Source funding to secure premises, staffing lev¢ls and new courses
* Continue and develop partnership working
* Further policy review and development work
* Explore and develop corporate training to encourage sustainability
* Continue fundraising activities
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company,
limited by guarantee, as defined by the Companies Act 2006.
Recruitment and appointment of new trustees
The Charity follows an appraisal process to identify the skills required for the Trustee Board and to identify
any skills gap on the Board. Members of the Trustee Board receive a full induction programme on joining
the Trustee Board and thereafter receive ongoing training and briefing sessions. The board completes an
annual evaluation of its effectiveness. Actions arising from this process are integrated into the corporate
workplan. The Trustee Board uses open recruitment and strives to ensure that there is adequate local
representation on the Trustee Board.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
Organisational and Decision Making Structure
The Board of Directors are elected at the annual general meeting and presently meet monthly. They monitor
the progress and the finances of the Centre. In consultation with staff, volunteers and users they make
decisions on the development of the Ccntre and relevant policies and activities.
Atlas Women's Centre does not operate in isolation and is involved with both larger women's organisations
and local and regional groups. This allows us to access information, training and support, develop cross
community links and use our collective voice to lobby for change and to feed into strategy formation.
At present we work with the following.'_
* Access NI
* Accept Nl
*AgeNI
* ASCERT
* Awards for All
* AWARE Defeat Depression
* Barnardos
* Belfast Metropolitan College
* Big Lottery
* Cedar Foundation
* CFNI
*cNI
* Choice Housing
* Chrysalis
* Colin Counselling
* Community Addiction Team
* Community Advice Nl
*D
*DoF
* Drumlough Community Association
* Early Years - the organisation for young children
* Early Years Day-care Providers
* Early Years Intervention Lisburn
* Emerge
* Epilepsy Support Group
* Executive Office - Central Good Relations
* Fibromyalgia Support Group
* Finance Ireland
* Groundwork NI
* Halifax Foundation
* Helping Hands
* Homestart
* Hygiene Bank Moira
* Inspire
* Island Arts Centre
* Job & Benefits
* Keeping Safe Initiative
* Lagan Valley Vineyard Church
* Lagan View Enterprise Centre

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
* Lifeline
* Lisburn City Centre Management
* Lisburn City Church
* Lisburn & Castlereagh City Council
* Lisburn Enterprise Organisation
* Lisburn Foodbank
* Lisburn Health Centre
* Lisburn Outlook
* Manor Fold
* Mencap
* Mermaids
* Mindwise
* NICMA
* NICVA
* NIHE
* pcsp
* People First
* Play Resource Centre
* Police Service Northern Ireland
* Probation
Queens University
* Resurgam Healthy Living Centre
* Resurgam Trust
* Resurgam Youth Initiative
* Resurgam Womens Network
* Sainsburys
* Scoil Na Fuiseogie
* Simon Community
* SHIP
* South Eastern Regional Colleges
* SEHSCT
* SECCP
* Spar
* Stepping Stones
* St Patricks Pastoral Centre
* Surestart
* Tesco
* Ulster Bank
* Volunteer Now
* Welcome Project
*wNI
Womcn's Centres in Northern Ireland including. Footprints, Shankill, Falls, Ballybeen, Greenway and
Windsor
* Women's Centres Regional Partnership
* Women's Support Network
* WRDA
* YMCA

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
STRUCTURE, GOVERNANCE AND MANAGEMENT
OUT partnerships with other organisations serve to assist in avoiding duplication, establishing need and
providing specialised and tailored services to meet that need, as well as influencing good practice and
performing information sharing.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Major risks include funding and sustainability, with risk of losing staff and premises.
Steps taken to mitigate include the set-up and adherence to a sustainability strategy, which included lobbying
government for mainstream funding and identifying potential business opportunities for development,
making projects more self-sufficient and intensive fundraising. This intensive lobbying has yielded th¢
results we had hoped and the strategy will be revised in the coming year.
EVENTS SINCE THE END OF THE YEAR
Inforniation relating to events since the end of the year is given in the notes to the financial statements.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Atlas Women's Centre for the purposes of company law) are
responsible for preparing the Report of the Trustees 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 Ireland"
Company law requires the trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditure, of the charitable company for that period. In preparing
those financial statements, the trustees are required to
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP:
make judgements and estimates that are reasonable and prudent;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continu¢ in business.
The trustees are responsible for kecping proper accounting records which disclose with reasonable accuracy
at any time the financial position of the charitable company and to enable them to ensure that the financial
statements comply with the Companies Act 2006. They are also responsible for safeguarding thc assets of
the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and
other irregularities.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2023
This report has been prepared in accoidance with the special provisions of Part 15 of the Companies Act
2006 relating to small companies.
Approved by order of the board of trustees on 3 May 2023 and signed on its behalf by:
Eileen Irvine - Trustee

Inde
endent Examiner's Re
Atlas Women's Centre
I report on the accounts of the company for the year ended 31 March 2023, which are set out on pages eleven
to twenty seven.
ort to the Trustees of
Respective responsibilities of charity trustees and examiner
As the charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordance with the requirements of the Companies Act 2006.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for
independent examination, it is my responsibility to..
examine the accounts under Section 65 of the Charities Act
follow the procedures laid down in the general Directions given by the Charity Commission for
Northern Ireland under Section 65(9)(b) of the Charities Act
state whether particular matters have come to my attention.
Basis of the independent examiner's report
I have examined your charity accounts as required under Section 65 of the Charities Act and my examination
was carried out in accordance with the general Directions given by the Charity Commission for Northern
Ireland under Section 65(9)(b) of the Charities Act. The examination included a review of the accounting
records kept by the charity and a comparison of the accounts presented with those records. It also included
consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as
charity trustees concerning any such matters.
My role is to state whether any material matters have come to my attention giving me causc to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accounts do not accord with those accounting records
That the accounts do not comply with the accounting requirements of Section 396 of the Companies
Act 2006 and with the methods and principles of the 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
That there is further information needed for a proper understanding of the accounts to be reached.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a list¢d body. I
can confirm that I am qualified to undertake the examination because I am a member of the Institute of
Chartered Accountants in Ireland which is one of the listed bodies.
I have completed my examination and have no concerns in respect of the matters ( l ) to (4) list¢d above and,
in conncction with following the Directions of the Charity Commission for Northem Ireland, I have found no
matters that require drawing to your attention.
Billy Drake
Lynn, Drake & Co Ltd
Chartered Accountants
I st Floor
34 B-D Main Street
Moira
Co. Armagh

IDde
endent Examiner's Re
Atlas Women's Centre
BT67 OLE
ort to the Trustees of
3 May 2023
10

Atlas Women's Centre
Statement of Financial Activities
Incor
oratin
an Income and Ex
for the Year Ended 31 March 2023
enditure Account
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants Receivable
258,257
258,257
347,088
Other trading activities
59,559
59,559
96,085
Total
59,559
258,257
317,816
443,173
EXPENDITURE ON
Charitable activities
Direct Expenses
Governance
96,712
3,313
300,396
397,108
3,313
354,934
4,381
Total
100,025
300,396
400,421
359,315
NET INCOMEI(EXPENDITURE)
(40,466)
(42,139)
(82,605)
83,858
RECONCILIATION OF FUNDS
Total funds brought forward
338,248
329,649
667,897
584,039
TOTAL FUNDS CARRIED FORWARD
297,782
287,510
585,292
667,897
The notes forn) part of these financial statements

Atlas Women's Centre
Statement of Financial Position
31 Mareh 2023
31.3.23
31.3.22
Notes
FIXED ASSETS
Tangible assets
474,894
551,705
CURRENT ASSETS
Debtors
Cash at bank
125,388
34,032
126,363
128,167
159,420
254,530
CREDITORS
Amounts falling due within one year
10
(21,696)
(69,061)
NET CURRENT ASSETS
l37,724
185,469
TOTAL ASSETS LESS CURRENT
LIABILITIES
612,618
737,174
CREDITORS
Amounts falling due after more than one
year
(27,326)
(69,277)
NET ASSETS
585,292
667,897
FufiDS
Unrestricted funds
Restricted funds
E5
297,782
287,510
338,248
329,649
TOTAL FUNDS
585,292
667,897
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006
for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2023 in accordance with Section 476 of th¢ Companies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring that the charitable company keeps accounting records that comply with Sections 3 86 and 3 87
of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable
company as at the cnd of each financial year and of its surplus or deficit for each financial year in
accordance with the requirements of Sections 394 and 395 and which othenvise comply with the
requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the
charitable company.
The notes forn] part of these financial statements
12
continued...

Atlas Women's Centre
Statement of Financial Position- continued
31 March 2023
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small companies regimc.
The financial statements were approved by the Board of Trustees and authorised for issue on 3 May 2023
and were signed on its behalf by-
•04
Elizabeth Dochety - Trustee
Eileen Irvine - Trustee
The notes fonn part of these financial statements
13

Atlas Women's Centre
Notes to the Financial Statements
for the Year Ended 31 March 2023
ACCOUNTING POLICIES
Basis of preparing the financiaI statements
Summary of significant accounting policies
a) General information and basis of preparation
Atlas Womens Centre Ltd is constituted as a company limited by guarantee incorporated in Northern
Ireland (NICIOI158). In the event of the charity being wound up, the liability in respect of the
guarantee is limited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. 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), the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the
Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice
as it applies from l January 2015.
The financial statements are prepared on a going concern basis under the historical cost convention,
modified to include certain items at fair value. The financial statements are presented in sterling
which is the functional currency of the charity..
The significant accounting policies applied in the preparation of these fInancial statements are set out
below. These policies have been consistently applied to all years presented unless otherwise stated.
{b) Funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with sp¢cifi¢ restrictions imposed by
donors or which have b¢¢n raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the fInancial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the fInancial
statements.
(c) Income recognition
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met. the amount can be
measured reliably and it is probable that the income will be received.
Basis of preparing the financial statements
14
continued...

Atlas Women's Centre
Notes to the Finanei21 Statements - continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - continued
Basis of preparing tbe financial statements
For donations to be recognised the charity will have been notified of the amounts and the settlement
date in writing. If there are conditions attached to the donation and this requires a level of
performance before entitlement can be obtained then income is deferred until those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities (SOFA) when receivable. Income received
from collections is recognised when received.
Donated facilities and donated professional services are recognised in income at their fair value when
their economic benefit is probable, it can be measured reliably and the charity has control over the
item. Fair value is determined on the basis of the value of the gift to the charity. For example the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the
legacy being received. At this point income is recognised. On occasion legacies will be notified to the
charity however it is not possible to measure the amount expected to be distributed. On thes¢
occasions, the legacy is treated as a contingent asset and disclosed.
Income from trading activities includes income earned from fundraising events and trading activities
to raise funds for the charity- Income is received in exchange for supplying goods and services in
order to raise funds and is recognised when entitlement has occurred.
The charity receives government grants which are detailed within the notes to these financial
statements. Income from government and other grants are recognised at fair value when the charity
has entitlement after any performance conditions have been met, it is probable that the income will be
r¢ceiv¢d and the amount can be measured reliably. If entitlement is not met then these amounts are
deferred.
(d) Expenditure recognition
All expenditure is ac¢ount¢d for on an accruals basis, inclusive of VAT which cannot be recovered
and has been classified under headings that aggregate all costs related to the category. Expenditure is
recognised wh¢re there is a legal or constructive obligation to make payments to third parties, it is
probable that the settlement will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Costs of raising funds includes the costs associated with attracting voluntary incotnes"
Expenditure on charitable activities includes those costs incurred by the charity in the delivery of its
activities and services for its beneficiaries. It includes both costs that can be allocated directly to such
activities and those costs of an indirect nature necessary to support them. and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT is charged as an expense against the activity for which expenditure arose.
15
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Basis of preparing the financial statements
Grants payable to third parties are within the charitable objectives. Where unconditional grants are
offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a
reasonable expectation that the recipient will receive the grants. Where grants are conditional relating
to performance then the grant is only accrued when any unfulfilled conditions are outside of the
control of the charity-
(e) Support costs allocation
Support costs are those that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payroll Costs. They are incurred
directly in support of expenditure on the objects of the charity and include project management
carried out at Headquarters. Where support costs cannot be directly attributed to particular headings
they have been allocated to cost of raising funds and expenditure on charitable activities on a basis
consistent with use of the resources. Premises overheads have b¢¢n allocated on an insert detail basis
and other overheads have been allocated on a basis Consistent with the use of resources.
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating information in support of the charitable activities.
(D Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Land & Buildings
Office Equipment
I 00/0 Straight Line
200/0 Straight Line
(g) Debtors and creditors receivable I payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are
recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
(h) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's
cash generating unit, is estimated and compared to the carrying amount. Whcrc the carrying amount
exceeds its recoverable amount, an impainnent loss is recognised in profit or loss unless the asset is
carried at a revalued amount where the impairnient loss is a revaluation decrease.
(i) Provisions
Basis of preparing the financial statements
16
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
ACCOUNTING POLICIES - CODtinued
Basis of preparing the financial statements
Provisions are recognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outflow of economic benefits will be required in settlement and the
amount can be reliably estimated.
ti) Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term
and the expected useful life of the asset. Minimum lease payments are apportioned between the
finance charge and the reduction of the outstanding lease liability using the effective interest method.
The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are charged to the SOFA on a straight line basis
over the period of the lease.
(k) Employee benefits
When employees have rendered service to the charity, short-term employee benefjts to which the
employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for
that service.
(l) Tax
No provision is required for taxation as the company is defined as a charity for taxation purposes.
(m) Going concern
The financial statements have been prepared on a going concern basis as the trustees believe that no
material uncertainties exist. The trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising these financial statements. The
budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
(n) Judgements estimates
The following judgements including those involving estimates that have been made in the process of
applying the above accounting policies that have had the most significant effect on the amounts
recognised in the financial statements and that have a significant risk of causing a material adjustment
to the c￿ryIng amounts of assets and liabilities within th¢ next financial year:
(i) principal assumptions used to measure multi-employer defined benefit pension schemes, liabilities,
sensitivities to changes in assumptions and future funding obligations
The estimates and assumptions are reviewed on an ongoing basis considering the current and future
market conditions.
(o) Pension costs and other post-retirement benefits
17
continued...

Atlas Women's Celltre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
ACCOUINTING POLICIES- contlDued
Basis of preparing the finaD¢ial statements
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Fixtures and fittings
200/0 Straight Line
Related party exemption
The charitable company has taken advantage of exemption, under the terms of Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, not to
disclose related party transactions with wholly owned subsidiaries within the group.
Taxation
The company is a registered charity and so such is entitled to certain tax exemptions on income and
profits from investments and surpluses on any trading activities carried on in furtherance of the
charity's primary objectives, if these profits and surpluses are applied solely for charitable purposes.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
OTHER TRADING ACTIVITIES
31.3.23
31.3.22
Enrolment Fees
Bank Interest Received
Cafe Sales
Room Hire
Fundraising and Donations
Management Fee
Sundry Income
CFI Covid Recov¢ry
22,597
207
18,328
2,033
9,805
6,000
589
17,206
13,261
805
12,909
6,500
2,001
43,396
59,559
96,085
18
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
31.3.22
Activity
Grants Receivable
Grants
258,257
347,088
Grants received, included in the above, are as follows:
31.3.23
31.3.22
LCCC Good Relations
Department for Communities - WCCF
Groundwork Nl
Awards for All - Big Lottery Fund
Lisburn & Castlereagh City Council Harship Fund
LCCC Community Support
South Eastern Health & Social Services Trust
LCCC PCSP
Department for Communities - CIF
SE Childcare Partnership
Garfield Weston
Early Years-Pathway Fund
Big Lottery 25 Years
Executive Office Central
Live Here Love Here
LCCC-Festival Grant
MAS Project
Community Food Initiative
LCCC Urban Investment Capital
LCCC Community Facilities Capital
CFNI Resurgam
Early Intervention Resurgam
CFNI George Earle
LCCC Centenary Fund
LCCC Connecting Communities
Department for Infrastructure
Solace Womens Aid
WRDA UKCRF
Neighbourly
LCCC Queens Jubilee
LCCC DIY
Choice Housing
2,236
54,798
3,000
49,779
50,000
10,000
1,800
4,785
17,799
5,000
69,057
1,000
5,225
17,124
4,576
67,624
1,581
25,000
15,000
1,000
27,000
1,200
15,000
34,253
1,800
3,500
13,405
12,042
800
15,000
10,000
100
100
3,000
400
3,520
10,000
9,592
4,525
i 0,000
6,852
13,377
1,300
500
960
735
258,257
347,088
19
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
SUPPORT COSTS
Governance
costs
Finance
Totals
Direct Expenses
Governance
933
300
3,313
L,233
3,313
933
3,613
4,546
NET INCOMEI(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting)-
31.3.23
31.3.22
Accountancy Fee
Depreciation - owned assets
3,613
80,874
3,270
80,468
TRUSTEES, REMUINERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2023 nor for the
year ended 31 March 2022.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2023 nor for the year ended
31 March 2022.
STAFF COSTS
31.3.23
31.3.22
Wages and salaries
Social security costs
Other pension costs
147,572
5,116
8,928
135.072
6,530
5,988
161,616
147,590
Th¢ average monthly number of employees during the year was as follows:
31.3.23
31.3.22
Management & Administrative
No employees received emoluments in excess of £60,000.
20
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
TANGIBLE FIXED ASSETS
Fixtures
and
fittings
Freehold
property
Totals
COST
At l April 2022
Additions
804,661
4,063
42,792
847,453
4,063
At 31 March 2023
808,724
42,792
851,516
DEPRECIATION
At l April 2022
Charge for year
252,956
80,874
42,792
295,748
80,874
At 31 March 2023
333,830
42,792
376,622
NET BOOK VALUE
At 31 March 2023
474,894
474,894
At 31 March 2022
551,705
551,705
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Solace Womens Aid
SEHSCT
DfC- WCCF
Dfc - CIF
MAS Project
Executive Office Central
Salta Services (Nl) Limited
1,370
4,281
1,912
1,136
1,065
10,645
105,954
4,281
1,912
1,136
451
10,654
106,954
125,388
126,363
21
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
31.3.22
Bank loans and overdrafts (see note 12)
Accruals and deferred income
15,905
5,791
15,726
53,335
21,696
69,061
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.23
31.3.22
Bank loans (see note 12)
27,326
69,277
12. LOANS
An analysis of the maturity of loans is given below:
31.3.23
31.3.22
Amounts falling due within one year on demand:
Bank loans
15,905
15,726
Amounts falling between one and two years:
Bank loans - 1-2 years
15,905
15,726
Amounts falling due between two and five years..
Bank loans - 2-5 years
11,421
53,551
13. SECURED DEBTS
The following secured debts are included within creditors:
31.3.23
31.3.22
Bank loans
43,231
85,003
Two Company charges were created during the year ending 31 March 2018.
A, Created on 16 Octob¢r 2017 between Ulster Bank and Atlas Womens Centre on Mortgage over
property at 9 Bachelors Walk, Lisburn. The chargor acting as a bare trustee for the property
B. Created on 29 November 2017 between Community Foundation for Northern Ireland and Atlas
Womens Centre regarding a registration to extend a Mortgage charge on 7 Bachelors Walk, Lisburn.
22
continued...

Atlas Women's Centre
Notes to the Finan¢iaI Statements - continued
for the Year Ended 31 March 2023
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.23
Total
funds
31.3.22
Total
funds
Unrestricted Restiicted
fund
funds
Fixed assets
Current assets
Current liabilities
Long term liabilities
199,661
148,348
(22,901)
(27,326)
275,233
11,072
1,205
474,894
159,420
(21,696)
(27,326)
551,705
254,530
(69,061)
(69,277)
297,782
287,510
585,292
667,897
15. MOVEMENT IN FUNDS
Net
movement
in funds
At
3113123
At 114122
Unrestricted funds
General fund
338,248
(40,466)
297,782
Restricted funds
Department for Communities-CIF
Groundwork NI (Capital)
Lisburn & Castlereagh City Council
Hardship Fund
Big Lottery Space and Place (Capital)
Garfield Weston (Capital)
MAS Project
LCCC Urban Investment (Capital)
LCCC Community Facilities (Capital)
Neighbourly
1,205
(5,000)
I,205
40,000
45,000
1,404
(39,423)
(2,500)
3,375
(1,500)
( 1,000)
1,300
1,404
200,226
20,000
3,375
12,000
8,000
1,300
239,649
22,500
13,500
9,000
329,649
(42,139)
287,510
TOTAL FUNDS
667,897
(82,605)
585,292
23
continued...

Atlas Women's Centre
Notes to the Financial Statements - eontinued
for the Year Ended 31 March 2023
15.
MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
59,559
(100,025)
(40,466)
Restricted funds
Department for Communities-CIF
Dfc WCCF
Groundwork NI (Capital)
Lisburn & Castlereagh City Council
Hardship Fund
Good Relations Grant
South Eastern Health Social CareTrust
LCCC Community Support
Big Lottery Space and Place (Capital)
LCCC PCSP
Childcare Partnership
Garfield Weston (Capital)
Early Years - Pathway Fund
Executive Office Central Good
Relations
Live Here Love Here
Lisburn & Castlereagh City
Council-Festival Grant
MAS Project
CFNI Resurgam
Department for Infrastructure
Solace Womens Aid
WRDA UKCRF
LCCC Urban Investment (Capital)
LCCC Community Facilities (Capital)
Neighbourly
LCCC Queens Jubilee
LCCC DIY
Choice Housing
69,057
54,798
(67,852)
(54,798)
(5,000)
1,205
(5,000)
1,800
2,236
17,799
4,785
(396)
(2,236)
(17,799)
(4,785)
(39,423)
(5,000)
(1,000)
{2,500)
(15,000)
1,404
(39,423)
5,000
1,000
(2,500)
15,000
34,253
1,800
(34,253)
(1,800)
3,500
13,405
100
10,000
6,852
13,377
(3,500)
(10,030)
(ioo)
(10,000)
(6.852)
(13,377)
(1,500)
(1,000)
3,375
(1,500)
(1,000)
1,300
1.300
500
960
735
(500)
(960)
(735)
258,257
(300,396)
(42,139)
TOTAL FUNDS
317,816
(400,421)
(82,605)
24
continued...

Atlas Women's Centre
Notes to tbe Financial Statements- continued
for the Year Ended 31 Marcb 2023
15.
MOVEMENT IN FUNDS- continued
Comparatives for movement in funds
Net
movement
in funds
At
3113122
At 114121
Unrestricted funds
General fund
304,967
33,281
338,248
Restricted funds
Groundwork NI (Capital)
Big Lottery Space and Place (Capital)
Garfield Weston (Capital)
LCCC Urban Investment (Capital)
LCCC Community Facillties (Capital)
45,000
(39,423)
22,500
13,500
9,000
45,000
239,649
22,500
13,500
9,000
279,072
279,072
50,577
329,649
TOTAL FUNDS
584,039
83,858
667,897
25
continued.

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2023
15. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows..
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
96,085
(62,804)
33,281
Restricted funds
Department for Communities-CIF
Dfc WCCF
Groundwork Nl (Capital)
SEHSCT
Awards for All - Big Lottery Fund
Good Relations Grant
LCCC Community Support
Big Lottery Space and Place (Capital)
LCCC PCSP
Childcare Partnership
Garfield Weston (Capital)
Early Years - Pathway Fund
Executive OffIce Central Good
Relations
Big Lottery 25 Years
Live Here Love Here
MAS Project
Community Food Initiative
Early Intervention Resurgam
CFNI George Earle
LCCC Centenary Fund
LCCC Connecting Communities
Department for Infrastructure
Solace Womens Aid
WRDA UKCRF
LCCC Urban Investment (Capital)
LCCC Community Facilities (Capital)
67,624
49,779
50,000
17,124
10,000
3,000
5,225
(67,624)
(49,779)
(5,000)
(17,124)
(10,000)
(3,000)
(5,225)
(39,423)
(4,576)
(1,581)
(2,500)
(15,000)
45,000
(39,423)
4,576
1,581
25,000
15,000
22,500
27,000
1,000
1,200
12,042
800
loo
3,000
400
3,520
i 0,000
9,592
4,525
15,000
10,000
(27,000)
( 1,000)
(1,200)
(12,042)
(800)
(ioo)
(3,000)
(400)
(3,520)
(10,000)
(9,592)
(4,525)
(1,500)
(1,000)
13,500
9,000
347,088
(296,511)
50,577
TOTAL FUNDS
443,173
(359,315)
83,858
26
continued...

AtIas Women's CeDtre
Notes to the Financial Statements - continued
for the Year Ended 31 Mareh 2023
16. CONTINGENT LIABILITIES
A contingent liability exists at the year end to repay grants received should certain conditions not be
fulfilled by the charity.
The charity received a grant of £11,200 from DOF Covid Localised Scheme. This amount is currently
being repaid to the funder at £560 per month. £6,720 was repaid during the year and an outstanding
balance of £2,240 has been provided for in the annual accounts.
17. RELATED PARTY DISCLOSURES
Salta Services (NI) Limited is a related party.
Atlas Women's Centre paid a total of £28,000 to Salta Services (Nt) Limited for rent during the year
ended 31 March 2023.
Atlas Women's Centre received £6,000 from Salta Services (Nl) Limited for bookkeeping and other
administrative services.
Salta Services (NI) Limited is a social enterprise.
18. POST BALANCE SHEET EVENTS
The trustees consider the outbreak of Covid-19 to be a non- adjusting event after the reporting date.
Given that the situation is fluid and unpredictable, an estimate of the fInancial effect ts not possible at
the date of issue of the financial statements.
19. LIMITED BY GUARANTEE
The company is limited by guarantee and has no share capital
27

Atlas Women's Centre
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
INCOME AND ENDOWMENTS
Other trading activities
Enrolment Fees
Bank Interest Received
Cafe Sales
Room Hire
Fundraising and Donations
Management Fee
Sundry Income
CFI Covid Recovery
22,597
207
18,328
2,033
9,805
6,000
589
17,206
13,261
805
12,909
6,500
2,001
43,396
59,559
96,085
Charitable activities
Grants
258,257
347,088
Total incoming resources
317,816
443,173
EXPENDITURE
Charitable activities
Salaries and NIC
Social security
Pensions
Water rates
Insurance
Light and heat
Telephone
Postage
Sundries
Staff and Volunteer Travel
FacilitatOT Fees and Programme Materials
Affiliation and Membership fee
Rent and Room Hire
Hospitality and Meetings costs
IT Maintenance
Staff Uniforms
Staff Training
Food Purchases
Donations
Resources and Equipment
Carried forward
147,572
5,116
8,928
391
2,468
6,874
5,257
1,007
135,072
6,530
5,988
369
2,100
5,063
4,742
825
427
1,207
45,627
10,937
28.000
517
1,509
724
56,085
11,473
28,000
1,274
1,358
49
824
5,116
1,050
3,968
287,534
1,830
1,776
6,406
258,925
This page does not forni part of the statutory financial statements
28

Atlas Women's Centre
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23
31.3.22
Charitable activities
Brought forward
Repairs and Maintenance
Registration
Alpha Resource Management
Programme Costs
Depn of improvements to property
Bank loan interest
287,534
6,299
258,925
7,820
152
5,000
18,279
80,874
2,889
80,468
2,569
395.875
354,934
Support costs
Finance
Bank charges
933
1,1 I I
Governance costs
Accountancy Fee
3,613
3,270
Total resources expended
400,421
359,315
Net (expenditure)/income
(82,605)
83,858
This page does not form part of the statutory financial statements
29