REGISTERED COMPANY NUMBER: N1059265 (Northern Ireland)
REGISTERED CHARITY NUMBER: NIC101158
ort of the Trustees and
Unauditeil Financial Statements for the Year Ended 31 March 2024
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. Armagh
BT67 OLE

Atlas Women's Centre
Contents of the Financial Statements
for the Year Ended 31 March 2024
Page
Reference and Administrative Details
Report of the Trustees
Independent Examiner's Report
9 to 10
Statement of Financial Activities
Statement of Finaneial 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 March 2024
TRUSTEES
Barbara Elizabeth Hamill
Colette Power
Elizabetli Quinn
Carol El izabeth Williains (resigned 211612023)
Kayleigli Clarke (resigned 71812023)
Kym Hall
Elizabeth Docherty
Ei leen Irvine
Ann Johnston
Jennifer Magee
COMPANY SECRETARY
Eileen Irvine
REGISTERED OFFICE
7 Baclielors Walk
Lisburn
Co. Antrim
BT28 1 XJ
REGISTERED COMPANY
NUMBER
N1059265 (Northern Ireland)
REGISTERED CHARITY
NUMBER
NICIOI 158
INDEPEIYDENT EXAMINER Lynn, Drake & Co Ltd
Cliartered Accouiitaiits
Ist Floor
34 B-D Main Street
Moira
Co. Armagh
BT67 OLE

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
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 2024. The trustees have
adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended Practice
applicable to cliarities preparing their accoiints in accordance witli 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,
partiCLilarly the greater Lisburn area and nearby rural locations, including the advaiicement of education, the
preservation and protection of health, and the provision of facilities for recreation and other leisure tiine
OCCLipation, witli regard to equal opportunities for all, iii the iiitei'ests of social welfare and witli the object of
improving the conditions of l ife for tlie said beneficiaries.
To establish or secure the establishment of a Centre, and to Inaiiitain and manage the same (wliether alone or
in co-operation with any local autliority or other person or body) in furtlierance of these objects.
In furtherance of the above objects but Iiot further or otherwise, the Group l)as the following powers:
* To develop a network system between agencies and relevant groups in the area.
* To Inake the Ceiitre available to all sections of the community to promote understanding, reduce fear and
develop a bond between coinmuiiities 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 reqiiire educationally
and to have an input into the design and development of sucli courses.
* To refer women, if necessary, to agencies offering specialised help aiid counselling.
* To develop a compreheiisive database, collatiiig and disseminating inforination on relevant issues in
accordance with the Data Protection Act (1988).
* To proinote better support structures and facilities within the local and wider comiiiunity.
To address issues 011 Healtli, Community Safety and Criine 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 th¢ir lives and that of their
coinmunity.
* To co-operate to sucli an extent as Inay be necessary with statutory authorities and voluntary organisations
engaged in tlie furtherance of the above objectives or any one of them.
* To raise and accept nioney by way of grants, donations, bequests, Icgacies or oth¢r lawful inetliod 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 attaiiiment of the said objectives and construct. maintain and alter any
buildings or edifices so necessary as aforesaid.
* To sell, let, or mortgage or to turn to account all or any of the property or assets of the Group.
* To einploy and pay aiiy person or persons, not being tneiiibers of the Coinmittee, to supervise, organise and
carry out the work of the Group aiid make all reasonable aiid iiecessary provision for the payment of
r¢muneration to eii)ployees.
* To do such other lawful things as are necessary for the attaininent of the said objects.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Publie benefit
The objects of the coinpany shall be to..
Promote any charitable purpose for the benefit of women and their families in Northerii Ireland, particularly
the greater Lisburn area and nearby rural locations.
Advancemeiit of education, through provision of community education, support, life skills training, soft
outcomes training and accredited training.
Preservation and protection of liealth, through communiiy information sessions aiid workshops, healtliy
lifestyle courses, positive Inental liealth 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
iirproving the cond itions of life for the said beneficiaries.
Establish or secure tlie establishment of a centre and to Inaintain and manage the same (whether alone or in
co-operation with any local authority or other person or body) in furtherance of tliese objectives.
The direct benefits which flow from the purpose include:
Emproved education
Increased ¢onfideii¢e, iinproved healtli, reduced stress, anxiety, isolation and increased life skills
Voluiiteeriiig and job opportunities
Achievement and personal developinent
These benefits are demonstrated through feedback, focus groups, progression charts, surv¢ys, discussion
groups, evaluations and progression.
The purpose of our charity will not lead to any harm. The charities beneficiaries are for woinen and all
disadvantaged faini l ies and individuals liviiig iii Lisburn and the wider COlTJmunity. A private benefit flowing
from this purpose is that d irectors gain training and skills that ar¢ transferrabl¢.
These benefits are incidental and n¢cessary to promote and sustain this charities service provision.
Volunteers
Volunteers play a key role in tlie day to day activities of th¢ Ccntrc. The primary contributions are their time,
ombined skills, networks and knowledge of other resources.
ACHIEVEMENT AND PERFORMANCE
FINANCIAL REVIEW
Financial position
The coinpany had net outgoing resources for the year of £23,425 (2023 net outgoiiig resources of £82,605,
which reflect¢d the ¢ompletion of a niiinber of projects during tlie year. Unrestricted funds increased by
£4,895 wliile restricted funds decreased by £28,320.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
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 tiine aiid iii the foreseeable future. The charity has developed a plaii to establish and maintaiii this
agreed level of free reserves. Tlie cliarity wil I coiitinue to monitor coinpliance with this policy on a regular
basis aiid tlie Board will review the appropriateness of the policy aiinually.
FUTURE PLANS
* Source funding to secure preiTJises, staffing levels, continuation and developinent of all services
* M iiior alterations witliin the ceiitre to enliance accessibility and user-friendliness
* Continue and develop partnersliip working
* Further policy review and developmeiit work
* Explore and develop corporate training to encourage sustainability
* Continue fundraising activities and develop a proactive fuiidraising committee
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is coiitrolled by its governing document, a deed of trust, and constitutes a limited coinpany,
limited by guarantee, as defiiied by tlie Companies Act 2006.
Recruitment and appointment of new trustees
The Charity fol lows an appraisal process to identify the skills required for tlie Trustee Board and to identify
any skills gap oli the Board. Members of the TrLlStee Board receive a full induction programine on joining
the Trustee Board and thereafter receive ongoing traiiiing aiid briefing sessions. The board completes an
annual evaluation of its effectiveness. Actioiis arisiiig froin this process are integrated iiito the corporate
workplan. The Trustee Board uses opeii 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 2024
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 Centre and relevant pol icies and activities.
Atlas Women's Centre does not operate in isolation and is involved with botli larger woinen's organisations
and local and regional groups. This allows us to access information, training and support, develop cross
cominunity links and use our collective voice to lobby for change and to feed into strategy formation.
At present we work with the following'.-
* Access Nl
* Acre Project
* Action Mental Health
*AgeNI
* Apex Hoiising Associatioii
* Ark Housing Association
* ASCERT
* Awards for All
* A WARE Defeat Depression
* Barnardos
* Belfast Metropolitan College
* Belfast Works Connect
* Big Lottery
* Bryson
* Caring & Sharing Group
* Cedar Foundatioii
* Celtic Kindness
* CFNI
* CINI
* Choice Housing
* Chrysalis Counselling
* Community Addiction Teain
* Community Advice Nl
*DfC
*DoF
* Early Years - the organisation for young children
* Early Years Day-care Providers
* Early Years Intervention Lisburn
* Education Matters
* Etnerge
* Enipowering Youth
* Epilepsy Support Group
* Executive Office Central Good Relations
* Fibromyalgia Support Group
* Finance Irelaiid
* Groundwork Nl
* Halifax Foundation
* Helpiiig Hands
* Hillhall Community Association

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
* Homestart Lisburn
* Hygienc Bank Moira
* Informing Choices Nl
* Island Arts Centre
* Job & Beiiefits
* Keeping Safe Initiative
* Lagaii Valley Vineyard Church
* Lagan View Enterprise Centre
* Lifeliiie
* Lisburn City Centre Management
* Lisbiirn City Church
* Lisburn & Castlereagh City Council
* Lisburii Enterprise Organisation
* Lisburn Foodbank
* Lisbiirn Healtli Centre
* Lisbui'ii Outlook
* Meiicap
* Mermaids
* Mindwise
* NICMA
* NICVA
* NIHE
* pcsp
* People First
* Play Resource Centre
* Police Service Northern Irelaiid
* Probation
* Profile Tree
* Progressive Building Society
Queens Uiiiversity
* R¢surgain H¢altliy Living Centre
* Resurgam Trust
* Resurgam Youth Initiative
* Resurgam Womens Network
* Sainsburys
* Scoil Na Fuiscogie
* Siinon Commuiiity
* SHIP
* South Eastern Regional Colleges
* SEHSCT
* SECCP
* Spar Lambeg
* Stepping Stones
* St Patricks Pastoral Centre
Surestart
* Tesco
* Ulster Bank
* Volunteer Now
* Welcome Project
* Wildlife Trust

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
* WINI
Women's Ceiitres in Northern Ireland including. Footprints, Shankill, Falls, First Steps, Ballybeen,
Greenway and Windsor
*Woinens Aid
* Woinen's Centres Regional Partnersliip
* Women's Support Network
* WRDA
* YMCA
Our partnerships witli other orgaiiisations serve to assist in avoiding duplicatioii, establishing need and
providing specialised and tailored services to meet tliat need, as well as influencing good practice and
performing inforinatioii sliaring.
Risk management
The trustees have a duty to identify and review the risks to which tlie charity is exposed and to ensure
appropriate controls are in place to provide reasonable assurance against fraud and error.
Major risks include funding and sustaiiiability, with risk of losing staff and premises.
Steps taken to mitigate include the set-up and adherence to a sustainability strategy, wliich included lobbying
government for mainstream funding and identifying potential busiiiess opportunities for development,
making projects Inore self-siifficient and intensive fundraising. This intensive lobbying has yielded tlie
results we had hoped aiid the strategy will be revised in the coming year.
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Tl)¢ trustees (who are also the directors of Atlas Woinen'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 Kingdoin Accounting Standards (United Kingdom Generally Accepted
AccoLlllting Practice) including Financial Reporting Standard 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires tlie trustees to prepare financial statements for each financial year which give a true
and fair view of the state of affairs of the charitable compaiiy and of tlie incoming resources aiid appl icatioii
of resources. incliiding the income and expenditure, of the charitable company for tliat period. In preparing
those financial statements, the trustees are required to
select suitable accounting policies and then apply tliem 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 basi5 iinlcss it is inappropriat¢ to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records wliicli disclose with reasonable accuracy
at aiiy time the financial position of the cliaritable coinpaiiy and to enable them to ensure tliat the financial
statements coInply with the Companies Act 2006. They are also responsible for safeguarding the assets of
the charitable Compaiiy and hence for taking reasonable steps for the prevention and detcction of fraud and
other irregularities.

Atlas Women's Centre
ort of the Trustees
for the Year Ended 31 March 2024
This report has been prepared in accordance with tlie special provisions of Part 15 of the Companies Act
2006 relatiiig to small coinpanies.
Approved by order of the board of trustees on 7 May 2024 and signed on its behalf by..
Eileen Irvine - Trustee

Inde
endent Examiner's Re
Atlas Women's Centre
I report on tlie accounts of the coinpany for the year ended 31 March 2024, which are set out on pages eleven
to twenty seven.
ort to the Trustees of
Respective responsibilities of charity trustees and examiner
As tlie charity's trustees (and also the directors for the purposes of company law) you are responsible for the
preparation of the accounts in accordaiice with the requirements of tlie Companies Act 2006.
Having satisfied myself that tlie cliarity is not subject to audit under company law and is eligible for
independenl examination, it is my respoiisibi lity to:
examine tlie accoiints under Sectioii 65 of the Cliarities 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
L have examined youi. charity accounts as required under Sectton 65 of the Cliarities Act and my exaininatioii
was carried out iii accordaiice with the general Directions given by the Charity Cominission for Northern
Irelaiid under Section 65(9)(b) of tlie Cliarities Act. The examination included a review of the accounting
records kept by the charity aiid a coinparison 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 conceriiing any such matters.
My role is to state whether any material matters have come to my attention giving me cause to believe:
That accounting records were not kept in accordance with Section 386 of the Companies Act 2006
That the accouiits do iiot accord witli those accounting records
That tlie accoiints do not coinply witli the accounting requireinents of Sectioii 3 96 of tlie Compan ies
Act 2006 and with the metliods and priiiciples of the Charities Stateinent of Recominended Practice
applicable to charities preparing tl)eir accounts in accordance witli the Fiiiancial Reporting Standard
applicable in the UK and Republic of Ireland
That there is further iiiformation needed for a propel understandiiig of tl)e accouiits to be reached.
Independent examiner's statement
Siiice yoiir charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I
can confirm that l ain qualified to uiidertake the examination because l ain a meinber of the Institute of
Chartered Accountants in Ireland whicli is one of the listed bod ies.
I have completed iny examinatioii and have no concerns in respect of the matt¢rs (l) to (4) listed above aiid,
in coniiectioii witli following the Directions of the Charity Coinmission for Nortliern Ireland, I have found no
matters that require drawing to your attention.
Billy Drake
The Institute of Chartered Accountants in Ireland
Lyiin, Drake & Co Ltd
Chartered Accountants
1st Floor
34 B-D Main Street
Moira

Inde
endent Examiner's Re
Atlas Women's Centre
Co. Armagh
BT67 OLE
ort to the Trustees of
7 May 2024
10

Atlas Women's Centre
Statement of Financial Activities
Ineor
oratin
an Income and Ex
for the Year Ended 31 March 2024
enditure Account
3l.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Notes
INCOME AND ENDOWMENTS FROM
Charitable activities
Grants Received
268,199
268,199
258,257
Other trad ing activities
93,179
93,179
59.559
Total
93,179
268,199
361,378
317,816
EXPENDITURE ON
Charitable activities
Direct Expenses
Governance
84,864
3,420
296,519
381,383
3,420
397,108
3,313
Total
88,284
296.519
384,803
400,421
NET INCOMEI(EXPENDITURE)
4,895
(28,320)
(23,425)
(82,605)
RECONCILIATION OF FUNDS
Total funds brought forward
297,782
287,510
585,292
667,897
TOTAL FUNDS CARRIED FORWARD
302,677
259,190
561,867
585,292
The notes form part of these financial statements

Atlas Women's Centre
Statement of Financial Position
31 March 2024
31.3.24
31.3.23
Notes
FIXED ASSETS
Tangible assets
394,020
474,894
CURRENT ASSETS
Debtors
Cash at bank
117,801
78,343
125,388
34,032
196,144
159,420
CREDITORS
Ainounts falling due within one year
10
(14.068)
(21,696)
NET CURRENT ASSETS
182,076
137,724
TOTAL ASSETS LESS CURRENT
LIABILITIES
576,096
612,618
CREDITORS
Amounts falling due after Inore than one
year
(14,229)
(27,326)
NET ASSETS
561,867
585,292
FUNDS
Ui)restricted funds
Restricted funds
15
302.677
259,190
297,782
287,510
TOTAL FUNDS
561.867
585,292
The charitable compaiiy is entitled to exemption from audit uiider Section 477 of tli¢ Companies Act 2006
for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 Mai'ch 2024 in accordance witli Section 476 of the Compaiiies Act 2006.
The trustees acknowledge their responsibilities for
(a)
ensuring tliat the charitable coinpany keeps accounting records that comply with Sections 386 and 387
of the Companies Act 2006 and
preparing financial stateinents which give a true and fair view of the state of affairs of the charitable
compaiiy as at the end of each financial year and of its surplus or deficit for eacli financial year in
accordance with the requirements of Sections 394 and 395 and which otherwise comply with the
requirements of the Companics Act 2006 relating to financial statements, so far as applicable to the
charitable company.
(b)
The notes form part of these financial statements
l2
continued...

Atlas Women's Centre
Statemenl of Financial Position - eontinued
31 March 2024
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the sinall companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 7 May 2024
and were signed on its behalf by:
Aiiii Johnston Truslee
Eileeii Irvine - Trustee
The notes form part of th¢s¢ financial statements
13

Atlas Women's Centre
Notes to the Financial Statements
for the Year Ended 31 March 2024
ACCOUINTING POLICIES
Basis of preparing the financial statements
Summary of significant accounting policies
a) General information and basis of preparation
Atlas Woniens Centre Ltd is constituted as a company liinited by guarantee incorporated in Nortliern
Ireland (NICIOI 158). In the event of the charity being wound up, tlie liability in respect of tlie
guarantee is limited to £1 per Inember of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have
been prepared accordance with Accounting and Reporting by Charities= Statement of
Recommended Practice applicable to charities preparing their a¢coui)ts in accordance with the
Fii)an¢ial Reporting Staiidard applicable iii the UK aiid Republic of Ireland (FRS 102), tlie Financial
Reporting Standard applicable in the United Kiiigdom 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,
Inodified to include certaiii items at fair value. The financial stateineiits are presented in sterling
wh icli is the fiiiictional ¢iirren¢y of tlie charity-.
The significant accounting policies applied in the preparation of these finaiicial stateinents 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.
Desigiiated fiiiids comprise unrestricted funds that have been set aside by the trLlStees for particular
purposes. Tlie aiin and iise of each designated fund is set out iii tli¢ notes to the fiiiancial statemeiits.
Restricted funds are funds which are to be used in accordance witli specific restrictions imposed by
donors or which have been 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.
Furtlier explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
{e) Income recognition
All incoiniiig resources are included in the Statement of Finaiicial Activities (SOFA) when the charity
is legally entitled to the income after any performance conditions have been met, the amount can be
measured rel iably and it is probable that the income will be received.
Basis of preparing the financial statements
14
coiitinued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTIING POLICIES - Continued
Basis of preparing the financial statements
For donations to be recognised tlie charity will have been notified of the amounts and the settlement
date in writing. If there are conditioiis attaclied to the donatioii and this requires a level of
perforinance before entitleinent can be obtaiiied then iiicome is deferred until tliose coiiditioiis are
fiilly Inet or the fulfilment of tliose conditions is withiii the control of the charity and it is probable
tliat tliey will be fulfilled.voluiitary income is received by way of grants, donations and gifts and is
included in full in tlie Stateinent 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 cali be Ineasured reliably and the charity has control over the
item. Fair valiie is determined on the basis of the value of tlie gift to the cliarity. For example the
amount the charity would be willing to pay in the open market for such facilities and services. A
corresponding amouiit is recognised in expenditure.
No amount is included in the financial stateineiits for volunteer time in line with tlie 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 d istribution 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 amouiit expected to be distributed. On tliese
occasions, the legacy is treated as a contingent asset and disclosed.
Incoine from trading activities includes income earned from fiindraising events and trading activities
to raise funds for the charity- Income is received in exchaiige for supplying goods and services in
order to raise funds and is recognised when ¢ntitlement has occurred.
Tlie charity receives governinent grants wliicli are detailed within the notes to these financial
statement5. Incoine from govei'nineiit and other grants are I'ecognised at fair value wlien the charity
has entitlement after any perforniance conditioiis have been In¢t, it is probable tliat the income will be
received and the amount can be measured reliably. If entitlement is not Inet then these amounts are
deferred.
(d) Expenditure recognition
All expeiiditure is accounted for on an accruals basis, inclusive of VAT which cannot be recovered
and has beeii classified uiider headiiigs tliat aggregate all costs related to the category. Expenditure is
recognised where there is a legal or constructive obligation to make paymcnts to third parties, it is
probable that the settlement will be required and the amount of tlie obligatioii can be measured
reliably. It is categorised under the following h¢adiiigs'.
Costs of raising funds includes the costs associated witli attracting voluntary incomes-
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.
continued.

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the financial statements
Basis of preparing the fiiiancial stateinents
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 tliat tlie recipient will i'eceive the grants. Where grants are conditional relating
to performaiice then the grant is only accrued when any unfulfilled conditions are outside of the
control of tlie charity.
(e) Support costs alloeation
Support costs are tliose that assist the work of the charity but do not directly represent charitable
activities and include office costs, governance costs, administrative payrol I costs. They are incurred
directly in support of expenditure on the objects of the charity and iiiclude project Inanagement
carried out at Headquarters. Wliere 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. Preinises overheads liave been al located on an insert detai I basis
and other overlieads have been allocated on a basis consistent with the use of resources.
Fund-raising costs are those incurred iii seeking voliintary contributions and do not incliide the costs
of dissemiiiating information in support of the charitable activities.
(fj Tangible fixed assets
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairinent
losses. Cost iiicliides 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 Equipinent
l O % Straight Line
20 % Straight Line
(g) Debtors and creditors receivable / 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 froni impairinent are recognised in expenditure.
{h) Impairment
Assets not ineasured 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
casli generating unit, is estimated and compared to the carrying amount. Wher¢ the carrying ainount
exceeds its recoverable amount, an impairinent loss is recognised in profit or loss uiiless tlie asset is
carried at a revalued amount where tlie iinpairinent loss is a revaluation decrease.
(i) Provisions
Basis of preparing the financial statements
16
ontinued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the finalleial stgtements
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 cali be reliably estimated.
(i) 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
finaiice charge and the reduction of the outstanding lease l lability using the effective interest method.
Tli¢ related obl igations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating leases are cliarged 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-terin employee benefits to which the
employees are entitled are recognised at the undiscounted ainount expected to be paid in exchange for
that service.
(l) Tax
No provision is required for taxation as the company is defined as a cliarity for taxation purposes.
(m) Going concern
The financial stateinents have been prepared on a going concern basis as the trustees believe that no
Inaterial iiiicertainties exist. The trustees have considered the level of funds Iield and the expected
level of iiicome and expenditure for 12 months from authorising these financial statements. Tlie
budgeted incoine and expenditure is sufficient with the level of reserves for the charity to be able to
continue as a going concern.
(n) Judgement5 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 th¢ aiT]ounts
recognised in the financial statements and that have a significant risk of causing a mat¢rial adjusttnent
to the carrying amounts of ass¢ts and liabil itics within tlie next financial year:
(i) principal assuniptiotts used to measure Iiiu Iti-employer defined benefit pension schemes, l labilities,
sensitivities to changes in assumptions and future fund ing obligations
The estimates and assumptions are reviewed on an ongoiiig basis considering the current and future
market conditions.
(o) Pension costs and other post-retirement benefits
17
continued...

Atlas Women's Centre
Notes to the Financial Statements - Continued
for the Year Ended 31 March 2024
ACCOUNTING POLICIES - continued
Basis of preparing the fin2nci21 statements
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable conipany's pension sclieine are charged to the Statement of Financial Activities in the
period to whicli they relate.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estiinated useful life.
Fixtures and fittings
200/0 Straight Line
Related party exemption
The cliaritable coiiipany has taken advantage of exemption, under tlie terms of Financial Reporting
Standard 102 'Tlie Fiiiaiicial Reporting Standard applicable iii the UK and Republic of Ireland,, not to
disclose related party transactions with wholly owned subsidiaries witliin the group.
Taxation
The compaiiy is a registered charity and so such is entitled to certain tax exemptions on incoine and
profits from investinents and surpluses on any tradiiig 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 coinpany operates a defined contribution pension scheine. Contributions payable to
tlie charitable coinpany's pension scheine are cliarged to tlie Stateinent of Finaiicial Activities in the
period to wliich they relate.
OTHER TRADING ACTIVITIES
31.3.24
31.3.23
Enrolment Fees
Bank Interest Received
Cafe Sales
Room Hire
Fundraising and Donations
Management Fee
Suiidry Iiicomc
The Mayors Charity
26,342
288
16,933
3,830
9,454
22,597
207
18,328
2,033
9,805
6,000
589
951
35,381
93,179
59,559
18
continued..

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
INCOME FROM CHARITABLE ACTIVITIES
31.3.24
31.3.23
Activity
Grants Received
Grants
268,199
258,257
Grants received, iiicluded in the above, are as follows:
31.3.24
31.3.23
LCCC Good Relations
Department for CoiT]munities - WCCF
National Lottery - Awards for All
Lisburn & Castlereagh City Couiicil Harship Flind
Clear Supported by Public Health Autliority (PHA)
LCCC Community Support
Soutli Eastern Healtli & Social Services Trust
LCCC PCSP
Departinent for Cominunities - CIF
SE Clii Idcare Partnersliip
Early Years-Pathway Fund
Executive Office Good Relations
Live Here Love Here
LCCC-Festival Graiit
Groundworks Tesco
MAS Project
CFNI Resurgam
Department for Infrastructure
Solace Womens Aid
WRDA UKCRF
Neiglibourly
LCCC Queens Jubilee
LCCC DIY
Choice Housing
Ark Housing
National Lottery - Dorinat Accounts Fund
Dfc - Cost of Living
LCCC - King5 Coronation
LCCC - Makiiig Art in the Coinmurlity
WRDA Woinen Breaking Barriers
1,534
50,130
i 0,000
2,000
4,970
4,730
18,249
5,000
64,288
1,208
28,386
2,236
54,798
1,800
4,785
17,799
5,000
69,057
1,000
15,000
34,253
1,800
1,000
9,996
I3,405
100
i 0,000
6,852
13,377
1,300
500
960
735
3,603
2,325
38,400
1,500
500
930
18,150
268,199
258,257
19
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
SUPPORT COSTS
Governance
costs
Finance
Totals
Direct Expenses
Governance
1,027
120
3,420
1,147
3,420
1,027
3,540
4,567
NET INCOMEI(EXPENDITURE)
Net income/(expenditure) is stated after chargiiig/(crediting)'.
31.3.24
31.3.23
Accountancy Fee
Depreciation owned assets
3,540
80,874
3,613
80,874
TRUSTEES, REMUNERATION AND BENEFITS
There were no trLlStees' remuneration or other benefits for the year ended 31 March 2024 nor for the
year ended 31 March 2023.
Trustees, expenses
There were iio trustees, expenses paid for the year ended 31 Marcli 2024 nor for the year ended
31 March 2023.
STAFF COSTS
31.3.24
31.3.23
Wages and salaries
Social security costs
Otlier pension costs
150,195
6,381
8,379
147,572
5,116
8,928
164,955
161,616
Th¢ average monthly number of employees during the year was as follows:
31.3.24
31.3.23
Manageinent & 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 2024
TANGIBLE FIXED ASSETS
FixtLires
and
fittings
Freehold
property
Totals
COST
At l April 2023 and 31 March 2024
808,724
42,792
851,516
DEPRECIATION
At l April 2023
Cliarge for year
333,830
80,874
42,792
376,622
80,874
At 31 March 2024
414,704
42,792
457,496
NET BOOK VALUE
At 31 Marcli 2024
394,020
394,020
At 31 March 202J
474,894
474,894
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
SEHSCT
DfC- WCCF
DfC- CIF
PHA Clear
WRDA
LCCC
Executive Office Central
Salta Services (Nl) Limited
4,656
2.712
4,281
1,912
1,136
994
451
233
10,654
106,954
106,954
117,801
125,388
21
continued.

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24
31.3.23
Bank loans and overdrafts (see note 12)
Accruals and deferred iiicome
10,648
3,420
15,905
5,791
14,068
21,696
11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.3.24
31.3.23
Bank loans (see note 12)
14,229
27,326
12. LOANS
An analysis of the Inaturity of loans is given below..
31.3.24
31.3.23
Amounts falling due within one year on demand..
Baiik loans
10,648
15,905
Amolints falling between one and two years..
Bank loans - 1-2 years
14,229
15,905
Amounts falling due between two and five years..
Bank loans 2-5 years
11,421
13. SECURED DEBTS
The following secured debts are included within creditors:
31.3.24
31.3.23
Bank loans
24,877
43,231
Two Coinpany Charges were created during the year endiiig 31 March 2018.
A, Created on 16 October 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 Financial Statements - continued
for the Year Ended 31 March 2024
14. ANALYSIS OF NET ASSETS BETWEEN FUNDS
31.3.24
Total
funds
31.3.23
Total
funds
Unrestricted Restricted
funds
funds
Fixed assets
Current assets
Current liabilities
Loiig term liabil ities
168,210
168,254
(19,558)
(14,229)
225,810
27,890
5,490
394,020
196,144
(14,068)
(14,229)
474,894
159,420
(21,696)
(27,326)
302,677
259.190
561,867
585,292
15. MOVEMENT IN FUNDS
Net
movement
in funds
At
3113124
At 114123
Unrestricted funds
General fund
297,782
4,895
302,677
Restricted funds
Department for Coininunities-CIF
Groundwork Nl (Capital)
Lisburn & Castlereagh City Couiicil
Hardship Fund
Big Lottery Space and Place (Capital)
Garfield Weston (Capital)
MAS Project
LCCC Urban Investment (Capital)
LCCC Coinmuiiity Facilities (Capital)
Neighbourly
National Lottery - Dormat Accounts
Fund
1,205
40,000
(1,205)
(5.000)
1,404
200,226
20.000
3,375
12,000
8,000
1,300
(1,404)
(39,423)
(2,500)
5,812
(1,500)
( 1,000)
(1,300)
160,803
17,500
9,187
10,500
7,000
19.200
19,200
287,510
(28.320)
259,190
TOTAL FUNDS
585,292
(23,425)
561,867
23
continued...

Atlas Women's Centre
Iyotes to the Financial Statements - eontlnued
ror the Year Ended 31 Mareh 2024
15. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
Iiicoiniiig
resources
Resources
expended
Moveinent
in funds
Unrestricted funds
General fund
93,179
(88,284)
4,895
Restricted funds
Departineiit for Communities-CIF
Dfc WCCF
Groundwork Nl (Capital)
SEHSCT
National Lottery - Awards for All
CLEAR supported by Public Health
Autliority (PHA)
Lisburii & Castlereagh City Council
Hardship Fund
Good Relations Grant
LCCC Cominunity Support
Big Lottery Space and Place (Capital)
LCCC PCSP
Childcare Partiiership
Garfield Weston (Capital)
Early Years Patliway Fund
Grouiidworks Tesco
MAS Project
LCCC Urbaii Investinent (Capital)
LCCC Cominunity Facilities (Capital)
Neighbourly
Choice Housing
Ark Housing
National Lottery - Dormat Accounts
Fund
Dfc - Cost of Living
LCCC - Kiiigs Coronation
LCCC - Making Art in the Community
WRDA Woinen Breaking Barriers
64,288
50,130
(65,493)
(50,130)
(5,000)
(18,249)
( i 0,000)
(1,205)
(5,000)
18,249
10,000
4,970
(4,970)
2,000
1,534
4,730
(3,404)
(1,534)
(4,7JO)
(J9,423)
(5,000)
(1,208)
(2,500)
(28,386)
(1,000)
(4,184)
(1,500)
( 1,000)
(2,600)
(3,603)
(2,325)
(1,404)
(39,423)
5,000
1,208
(2,500)
28,386
1,000
9,996
5,812
(1,500)
{ 1,000)
(1,300)
1,300
3,603
2,325
38,400
1,500
500
930
18,150
(19,200)
(1,500)
(500)
(930)
(18,150)
19,200
268,199
(296,519)
(28,320)
TOTAL FUNDS
361,378
(384.803)
(23,425)
24
continued.

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15. MOVEMENT IN FUNDS - continued
Comparatives for movement in funds
Net
moveinent
in funds
At
3113123
At 114122
Unrestricted funds
General fund
338,248
(40,466)
297,782
Restricted funds
Departmeiit foi. Coininunities-CIF
Groundwork Nl (Capital)
Lisburn & Castlereagh City Council
Hardship Fund
Big Lottery Space aiid Place (Capital)
Garfield Weston (Capital)
MAS Project
LCCC Urbaii Iiivestmeiit (Capital)
LCCC Community Facilities (Capital)
Neighbourly
1,205
(5,000)
1,205
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,lJ9)
287,510
TOTAL FUNDS
667,897
(82,605)
585,292
25
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
15.
MOVEMEIYT IN FUNDS - continued
Comparative net Inovement in funds, included in the above are as follows-
Incoming
resources
Resources
expended
Moveinent
in funds
Unrestricted funds
General fuiid
59,559
(100,025)
(40.466)
Restricted funds
Departinent for Communities-CIF
Dfc WCCF
Groundwork Nl (Capital)
Lisburii & Castlereagli City Council
Hardship Fund
Good Relatioiis Grant
South Eastern Health Social CareTrust
LCCC Community Support
Big Lottery Space aiid Place (Capital)
LCCC PCSP
Childcare Partnership
Garfield Westoii (Capital)
Early Years - Pathway Fund
Executive Office Central Good
Relatioiis
Live Here Love Here
Lisburii & Castlereagh City
Council-Festival Grant
MAS Project
CFNI Resurgam
Departinent for Infrastructure
Solace Womeiis Aid
WRDA UKCRF
LCCC Urbaii Investinent (Capital)
LCCC Coinmuiiity Facilities (Capital)
Neiglibourly
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
(J4,253)
(1,800)
3,500
13,405
loo
i 0,000
6,852
13,377
(3,500)
(10.030)
(100)
( i 0,000)
(6,852)
(lJ,377)
(1,500)
( I ,000)
3,375
(1,500)
( 1,000)
,300
1,300
500
960
735
(500)
(960)
(735)
258,257
(300,396)
(42,139)
TOTAL FUNDS
317,816
(400,421)
(82,605)
26
continued...

Atlas Women's Centre
Notes to the Financial Statements - continued
for the Year Ended 31 March 2024
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 £1 1,200 from DOF Covid Localised Scheme. This amount was fully
repaid during the year.
17. RELATED PARTY DISCLOSURES
Salta Services (NI) Limited is a related party.
Atlas Woinen's Centre paid a total of £28,000 to Salta Services (Nl) Limited for rent during the year
ended 31 Marcli 2024. At tlie year ended 3 l Marcli 2024 Saltas Services (Nl) Liinited owed Atlas
Woinen's Centre £106.954.
Salta Services (Nl) Limited is a social enterprise.
18. 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 2024
31.3.24
31.3.23
INCOME AND ENDOWMENTS
Other trading activities
Enrolmeiit Fees
Bank Iiiterest Received
Cafe Sales
Rooin Hire
Fuiidraising and Donations
Manageinent Fee
Sundry Income
The Mayors Cliarity
26,342
288
16,933
3,830
9,454
22,597
207
18,328
2.033
9,805
6,000
589
951
35,381
93,179
59,559
Charitable activities
Grants
268,199
258,257
Total incoming resources
361,378
317,816
EXPENDITURE
Charitable 9¢tIVAties
Salaries and NIC
Social security
Pensions
Water rates
Insurance
Liglit and heat
Telephone
Postage
Staff and Volunteer Travel
Facilitator Fees and Prograinme Materials
Affiliation and Membership fee
Rent aiid Room Hir¢
Hospitality aiid Meetings costs
IT Maintenance
Staff Uniforms
Staff Training
Food Purchases
Doiiations
Resources and Equipment
Repairs aiid Mainteiiance
Carried forward
150,195
6,381
8,379
962
2,993
5,ii7
5,634
1,094
770
28.812
17.682
28,000
443
243
147,572
5,116
8,928
391
2,468
6,874
5,257
1,007
724
56,085
11,473
28,000
1,274
1,358
49
824
5,116
1,050
3,968
6,299
293,833
134
5,912
3,087
24,803
290,861
This page docs not form part of the statutory financial stateinents
28

Atlas Women's Centre
Detailed Statement of Financial Activities
for the Year Ended 31 March 2024
31.3.24
31.3.23
Charitable activities
Brought forward
Programme Costs
Depii of iinprovements to property
Bank loan interest
290,861
293,833
18,279
80,874
2,889
80,874
1,464
380,236
395,875
Support costs
Finance
Bank charges
1,027
933
Governance costs
Accountancy Fee
3,540
3,613
Total resources expended
384,803
400,421
Net expenditure
(23,425)
(82.605)
This page does not form part of th¢ statutory financial statements
29