FIRST STEPS WOMEN'S CENTRE
(A Company limited bi. guarantee)
Report and li inancial Statement
Year ending 31 Trlareh 202>
Company number: N1066869
Charit), Commission Number: NIC 101202
Charitv number: XR27582

FIRS'I. STEPS WOMEN'S CENTRE
Contents
Mission Statement
Report from Chairperson
RLPOrt trom Chief Exccutivc
Trustees, report
Auditors, rcport to the trustees
14- 17
Statement of financial Aclivities
18
StatLment of. Financial Position
19
Notes to the financial statements

FIIIST STF.PS WOIIILN'S CF.NTRF.
MISSIOLI SiTATEMENT
Supporting women's wellbeing, personal and professional development

FIR,ST STEP6> WOMEN'S CENTR
REPORT FROM CHAIRPERSON
It is with dccp pride and IFratitude that I present this year's Chairper%on's Report for First Steps Woinen's Centre
(F£WC.)- Over the p2£t tivelve m(Inthq: [s￿'C has continued t(} deliK'er tranqf0rn12tional %en'iceq that eTiipoiver,
eduLaie and equip woinen from all walks of life io lead more confident: Col￿eCted. aiid purposeful lives. As Chair, I
have had the privilege to ii'itness fiTSt-hand the impact of this work-not only throug7h SL4tistics and reports but in the
voiLes, stories, and prooress of the woinen Ihemseli'es.
A Year of Growth, Inclusion, and Impacl
This }iear has inarked a period of continiied growth across all areas of our provision. Wlietlier through our childcare
services, whicli welcomed children from 13 nationalities. or throu¥h our extensive Wellbeinb, Employability,
Cultiiral AwarLncss and LilL Skills pr()graniine%, FSWC has remained steadfa%t in its mission: t() provide a %afe,
inclusive <2nd empowering space t.or women.
Tlie REAP employabiliry progiramme continues 10 break dojh'n sysiemic barrier%, ￿1th 147 ￿'Omen joinino in ITS
second wear and over ?0 % progyressing into en)ploTrment. The breadth of course provision-ranging troiii First Aid to
Leader%hip & Manag)cincnt-lias been niiilLhed b!, a per%onalised approach: including l- I support and lit"¢ coaching.
"I'h¢s¢ Oiltcomes arc morc than numbcrs- Ihey ar¢ lives ¢hai)g¢d, and futur¢s r¢claim¢d.
In Wellb¢iiig, the Centre delivered an impressive 33 courses to ?45 woinen, 163 ot.whom were new to the Centre.
Thes¢ initiatives have proven to be life-aftirming for many: with the average Warn'ick Scale improvemeiit reinainiiig
ai 6 poinls-demonslrating Ineaningtul PObitiv¢ chang¢ In participants, menlal wellbeing. Ewents such as the I'alent
and Wcllbcingi l'air not only shc)%v"Lased wc)men's entrepreneurial aspirations bul also strcngthciicd our scnse of
community and connection.
Our LAt"e Skills programmes-particularlv the ESOL and Lilerdc!, classes which was in partnership with SW
C'ollege, coiilinue to thrive in diversity and reach. With oNer 185 applicanis and 161 qualificalions awarded. thes¢
COUTSL'S h<ive been in%trum¢ntal in cquippivi(J women with essentidl Loinmuiiication sk. ill%, fost¢ring) intciTrration, and
bo()%ting) contidLncc. Prc-ESOL and muliilinoual supw)rt have I￿¢17 critical in hclping ncivly arrivcd pariicipiints take
their flrst steps in education aiid coinmunity engagement.
Our Childcare proiiision remains at the heart of whal we do. Wilh an averacye atiendance rate of 7?O/o and robust
bilingual siipport, our crèche enic bled Inore motliers to access education and dei'elopment opponunities. The
ad()ption of the Regg)io Emilia approach and responsive learning topics nurtured Lhildren s Luriosity and Lreativity.
We are proud ut" tlie S<ife. stiniulatiiig and inLlusive enN'ironment provided: aiid ive salule our dedicated cliildcare
team.
Celebrating Culture and Diversity
Onc of this year's most vibraiit and cng¥iiging developinents lias bccn thc success of our cultural ilLtivilie% lind
progJrdinme%, geiicrously funded b). -rh¢ Exccutivc Officc ihrough ils Minorit) Lthiiic Development Fund, and
supported by Choice Housing.
Thes¢ initiatives have been instrumental in fosteringv cross-cultural understandiiigi and bui Iding bridges within our
incr¢¢isiiigly' diverse cominunity. Throu&Jh LLIItUTal ali'"areness sessions and our flaosliip six-week progFramme.
"Cultiires Unveiled" participants explored identity, herilaoe, and belongijiig in a safe and creative en￿.]rOnMent. The
project culininated in a stunning photograph￿ exhibition, hobted both at FSIAIC and at C'onnecl, part of the

FIRST STF.PS WOMF.N'S CF.NTRF.
Dungyannon Entcrprise Centre. The cxhibition not onlv celebrated the rich cultural backgrounds of our woincn but
also highlighted the shared hiiman experiences thal unile us all.
J"hese cvent5 served as pom'erful ren]inders of the iinportance of inclusion. represcnliltion. and slorylelling. 'I'hey
reinforced FSWC'S commiiment to ensuring every woman feels seen: heard, and valued-regardless of background,
language, or culture.
Strategic Vision and Future Direction
As we look aliead, FSWC stands at a pivotal moment of opportunity. Witli stability re-egtablished after funding
Ch￿tIlL￿geS in 2023. our strateg7lC tocus now turns loi¥ard sustainablc growih, L"nhanccd impaLI, and innovation in
scrviLC dclivL'ry. "I"lie Bodrd. in Clo￿ collaboration i4'ith thc Scnior Managcmcnt Tcam, is committcd to:
rostering deeper partnerships wilh educational institutions. funders and community networks.
Securing long-tenn tundinby stabilit), to future-proof ￿ ilal services.
EvulvinuF our strategic plan to align with regional economic and social development priorities. ii)cluding increased
support for ¥vomen entreprencurs and tliose ivith comple.K needs.
As Cliair, l am also kLcn to L'.xpl()re how FSWC can bulld t-urthcr pathways into fuAhL'r LduLation. Iriiining lind
employmLnt, espeLiiilly throu(yh partncrship with regional colleges. local empl())'¢nts. aild gavernment programmcs.
We must coiitinue to lead as a model of best practice for ivoIneii's einpoiwernient in Northern Ireland.
Acknowledgements
The ach iei'cmcnts ot-lhc past N'ear are a direct rcsult of thc dcdicatiun aT]d passii)n of our staff, volunteers, tutors, and
thc BoÉird. I want to ¢.xlend MN, heartlelt thanks to our Chief Executii'e and Icadership team, whose unwavering
Loiiiiiiitnient ensurcs tliat rswc remailis a place of hope, heallng and groNTrAh.
To our tutors, funders and supporters-thank you for believing in our inission. Your continued invcstment is
chÉingying l ives.
And to the women of FSII'C: vour courage. r¢sili¢nce and Spirit are the reason ive do iyliat we do. You inspire us
dailj,. Thank you for trustin¥ us lo b¢ p(lrt of your journey.
Closing Reflection
F%WC is more than a centre-it is a community.. a catalj'st, and a sanctuary. As ive move forward, we do so not only
with aiiibition but with de¢p purpose. Together: li'e will continue to ensure thai every woinan who walks throu(yh our
doors leaves stronger. more con fidcnt, and better equipped to shiipe her 0￿.[7 t"uture.
Thank you.
Nicola Quinn

FIRST STF.PS WOMEN'S CENTRE
Chief Executive's Report April 2024- March 2025
Reflecting on the Year: A Message from Ihe CEO
It is with immcnsc pridc and gratitudc ihat I prcscnl this vcar s CEO Kcport for First Steps Women's C.entre
(I,'SWC). 'I'he past twelie months have been a testamenl lo Ihe slrenuth. resilience. and purposL thal dcfinc who we
are d% a c()mmunity. In a J'ear tliat continucd to dcmand agility and innovation, FSWC not onl), survived but
flourishcd, rcaLhing morc ￿'Omen than ei'er before and building slrong new parincrships.
The Financial ljandscape and Strate%ic Resilience
F8WC securcd funding Irom a wRde ran¥e of sources: includinu
"rhe Executi￿e ()￿lLe. Ihe DepartmL'ni for
Communitics, thc National l.ottcry Communily Fujid. Garfield W'eston. ChoiLe Housing7, and others. 'I'his diverse
funding ba.se has providcd a Icvcl ol financial stability thal allows US to ¥roiv dnd ddapl StrdlegTiL<illy. l."irst Steps
WomL'n's C entre has also developed a stratcgy to cncouragc local privatc scctor funding. an arca largcly untappcd by
Building Our Voice: A Story of Visibility
On¢ of the most powerful deiielopments this year was th¢ opportunity to elel'ate FSWC'S voice and visibility. With
support from Dungannon Enterprise Centre, we Ivere introduced to Lisa McElroy.. a PR expert ivho lielped us shape
and tell our story. Miis collaboration culminated in a BBC N'orthern Irelaiid feature aired over the Christmas period,
higlilighting the joiirneys of m igrant women attending English classes al our Lentre. The segment resonated d¢¢ply,
shoivcasii)g iiot only their lTrnguistic progrcssion but also the cultural exchanoe and solidarity being nurtured wiihiii
our iv(Ill%.
Tliis iiational recoginition affimied what we already knew
that FSWC is a beacon of hope, learning, and
cominuiiity, integration. Our efforts to promote cultural understanding and connection w'ere further demonstrated
tlirough our Cultural Identity and Con]inunity Relaiions Protrramine. funded by The Executive OffiLe and Choice
Housing. The 6-M'e¢k "Cultures Unveiled" projecl, V¥hich ended in a moving photography exhibition both at our
centre and at "Connect,: (DunTrannon Eiilerprise Centre), exemplified how creativity, shared stories, and mutual
respeLt can bridge divides.
Programme Highlights
'riiis y¢ar, our childcare programme supported 81 Lhildren from IJ different nationalities, a testament to the trust
placed in us by a diverse Lommunitv. Our Lit"e Skills and ESOL courses ￿elCOMed over l io N4omen. with more than
160 qualificatioiis achieved. The REAP Emplo)'-abil1t￿ Programme contiiiues to grow iii strength and iinpact -
helping women overcome barriers to employineni and see their true worth.
()ur WcllbLin& prugrdtnme, now in its sccond yLiJr ofihe LolteTh-funded VF.RA's Project, dclivcrcd 33 coursLs (Ind
supported over 240 women. The evidence of transfonnation - both statistical and anecdotal - affinns our belief in
the deep healing and empowering effect of our work.
Oiir counsclling sen'ic¢ continues to proN ide critical on¢-tO-one iUPPOrt, aiid despite the depamJr¢ of our dedicated
counsellor, we are aclivelv seeking fundiiig to ensure this essenlial sern'ice coiitinu¢s without disruption.

FIRST STEPS WOMTr:N'S CENTRE
This year also brought a number of significant i.isits I￿h1Ch olTered us the opportunity to showcase the heart of our
vork lind the depth of our impact. In May ?094. Ihe Department for Communities Comjnittee, cliaired by Colm
Gilderiieiv NILA, held a meeting at our Centre
a moment of gNreai pride and visibility for us. We also welcomed
Pat Cullen MP, who engaged w'arnily w'ith our staft" and service users.
Minister for the Departmeni for Communities, Gordon Lyons, MLA, visited bSWC in February 2025 alongside local
MLAS Deborah Frskin¢ and K¢ith Buchanan. The Minister was handed a piece of written courseivork by a Syrian
moiher ￿￿'hO was studying Eiiglish at FSWC. The Minister asked to keep the piece ofwork. He thcn met the SvriaIi
'oman and greeted her ivannly and spoke lo her in Arabic. This ￿'aS a poignant moment.
These visits SLrved not oiily to higliliohi tlie breadtli of our COUPie offeringb but also to amplity awareness of tli¢
additional support serviLes that are the cornersloiie of our i¥'rap-around proi,"ision
including free childcare,
transport, Coullsclling, hygiene bank and emerocnc), aid. They a￿Irmed the poN%'cr of our cross-commuTiity' dnd cross-
ethniL approaLh and validated ihe importance ofLontinued invL%tment in the trdnst"orn)ative work of I,"SWC.
Governance
Tliis year also marked a positii.'e step foTh¥'ard in stren_gthening our go￿emance. FSWC recruited sei'eral new.
direeTors, bringing fresh perspectives, skills: and lived experience to our Board. Amonu thein is Svitlana Sukar, a
Ukrainian cardiac paramedic Nvho briiigs deep insiohl into th¢ needs of migrant communities and healthcare si'stems.
We also welcoIned MarTrarei Martin. a retired school principal ii.'hose leadership in educatioi) and deep commilment
to lifelong learning inake her a valuable addition to our strategic direction.
These appointments reflect our continued effort to ensure our governance structure is as inclusive, knowledgeable,
and representative as the commuiiity Th"e serl'e.
Looking Ahead
Our path t"onvard 1% one (If strate(yic (yrowlh and continued responsiNeness. The divepiity of Oiir prograinine%, our
uniquc ii'rap-around scrviccs
inLludingF LhildL(Ire, traniport. LounsLlling, and bilingual support -
and thc slrcngth
of our partnerships position us to do morc, rcach furthcr. and dcepcn our impact.
We are currently exploring opportunitie> under PEACEPLUS and the Heritage LA)tt¢ry Fund, with the hope of
broadening our cultural aiid comniutiity- oulreach even further. Our prioritv in the year ahead M'ill be to invest in our
people, enhance our visibilit)., strengthen our volunteer base, and Lontinue delivering high-quality.. life-Lhanging
pr()LJrammes to the women we .%erve.
Final Thanks
To oiir board, our f"unders and our incredible staff. volunteers and tutors
and iii the power of women to transforni their liN"'es and their COEnmunities.
thank you for believing in the mission
And to the women ot First Stcps Women's Cenlre
your courage• your drcams, and your determination CODtiDue to IDspire all that we do.
With lieartfelt thanks,
Michael McGoldrick
Chief Executive o￿lcer

FIRST STLPS WOMF.N'S CF.NTRF.
Report of the trustees for the )'ear ending 31 March 2025
The trustees are pleased to present their aiinlial directorg report togYeEher with tl)e finaiicial statements of the charity
for the j'ear ending 31 MarLh ?025 which are alio prepared to Ineet tlie requiremenls for a directors, report aiid
accounts t.or Compan ies Act purposes.
The tinanLial stateEnentS LC)mply with ihe Charities Aci ?008. the Coinpanies Act ?006, the Memor<indum and
Articles ot"AssoLiation, and Accounting and Reporting by Charitics: Statcmcnt of Recoinmended PraLliLe appliLable
to charitics prLparing thcir accouiits in accordancc with the Financial Reportin¥ Standard applicablc in thc UK and
Rcpublic of Ircland (FRS 102) (cffcctive l January ?019).
Our purposes and activities
Charity's Vision:
Confidenl, Resilielil. Enipowered Wonwn.
Charity's Mission:
Supporling women's wellbeing, persviial iindprofessional develvppnenl.
Charity's Values:
We N'alue inteority. honesty. and recognise our uiiique contribution.
We ￿'¢[coMe all equally.
We value accountability. and promotc quality through continued reflection and improveineiit.
WL" usL 41 pL-rson-ccntred approaLh. realisinb7 indiN'idu£il potL'iitial.
Our own constitution states tbat our objects include the:
(a)
reliet-ot-unemplo)'ment among woinen in such i4'avs as ma), be thought fit, including assistaiice to find
employment.
advanceinent ol education. training or retraining and providiiig uiiemployed women i￿.1th work
experieiice.
pr()vision of rccrealional facilities for ivomeii or those i¥,ho bj. reason of their youth, ag*e. infimiity or
disablement. pov¢rty or soiial and economic circuinstances, haN'e need of such facilities.
preservation and protection of health of ivomen and the proN'ision of childcare.
developni¢nl of the capacitv and skills of women in the area to benefit in such a wa), tliat tliey arc
better able to identify, and help meet. their needs and to participate inore fully in SOLi¢tv.
pr()motion ot" social inclusion: equall￿, of opportunits, aiid oood relalioiis across all diversity strands,
including race, eihniLit)'. 2gJe, sexual orienlalion, religion and disability. and to encourage dii'ersitv.
establishmcnt or sccuring ihe eslablislimenl i)fa Lentre, and to maintain and iiianage the same (whctlier
alone or in co-opcration iviih anj Io¢itil authority or other person OT budy) in furth¢ranLe of these
objeLts, and-
promotion of all or an), objeLt% f()r ihe beiiefit of wi)meii who live in Mid UlsÈcr (thc "arca of bcnLtit")
whiLh now, or hereaticr may bc dcLmLd by law ￿ bL charil(IblL'.
(b)
(c)
(d)
(e)
(D
(g)
(h)
As an integral Pl< rt of the Mid Ulster communitv and wolunt¢lry sector tlie Charity coiitinues to fociis on th¢ persoiial
development of women for ihe benefit of the wider cotnmunity. The charity also has thc general aiin of contributing
to th¢ quality of life of the women in our comtnunity by expandiiio their horizons through the provision of exciting,
challen(ying and accessible educational courses.

FIRST STEPS WOMEN'S CENTRE
In shaping our objectiv¢s for th¢ year and planning our activitics, the trustees hav¢ considcrcd thc Charity
Coiiiniissions guidance on "Public Benefit.. Running a Charity (PB?). The Cenlre relies on orant iiicome to cov¢r its
operating Costs.
We endeavour to eiicourage all within our communit5 lo take part in our courses and Prograinines. The strategies
cmploycd io acl)icvc thc charity-.s aims and objcctives are to=
present a range of courses for thc cnjo)'nicnt and advanLement of education to woinen iii our ¢omvnunity:
otfer opportunities for women in our commuiiity to get involved in exploring their creative powers-
provide t"acilities for women and chi Idren to develop-
cclcbrate tliL divcrsity. of culiurcs in our society by programmilig COUTSeS by, and with, lulors of diffcrcnt
cu Itural baLkgyrounds.
Financial revlew
I"hc iiicomc and L'xpcndilurL. for ihe year 15 detdiled in ihL (iccounts.
A major finaiicial concern for tlie Centre as with any charitw will be ihe ongoing fiiiaiicial sUStainability from funding
iii the years to Lome. The trustees ar¢ aware of ihe need to maintain free resernies, especial ly in the current economic
climate. Continual fund raising will be necessary to relain sufticient levels of reserves.
We ii'ould like tc) ackn0￿.1edge ihe Lontinued %upport of our funders as referred io in note 4 in the accounts. Il is
importanl to reL()¥ni%e thal their tunding r¢allJ' does niake an impact. It contributes to improv¢ ¢onlid¢iic¢ and
prepares ivoincn to become empoivered.
The income for the year ivas £591K of which £i80K ivas received as grant t"unding. The expenditure of £483K is
expended on charitable activitieb.
The balance i)f fuiids at 31 March 2095 ivas £811 K of which £449K was restricted, £361K wias unrestricted income
,hicli includ¢d £150K beingi designated funds.
Reserves policy and Plans for the future
Reserves arc needed to bridge the gap beni'eeI) the spending and reLeiving of incoine as ivell as to cover unplaiined
einergyeii¢)' repairs aiid other expendilure. The trustees consider that the ideal leN'el of Teserv¢s at 31. March 2025
'c)uld be £150k. "I"liese are uiirL.8lriLted ivlLC)me fiinds fr¢¢lJi available lor use as the Lharit! so detenninL's and
exLludes any fiiiids conimittcd to rcvLnuL Lxpendilure OT lo be lil￿ested in t(Ingible fixed assets.
Thc trustccs h￿￿'L. a rLason<ible expectation thai ihis ftunding ivill bL" Lxlended. however, they are als() taking %teps to
mitigate the riik of non-renewal funding bj s¢¢kincF alternative funding sources and explorinus addilioiial incom¢
streams. "Ih¢ trustees have also assessed ihe extent to ivhich actiw ities and expenditures may need to be scaled ba¢k if
necessary.
FSWC will continue to seek to build up reseTh'es and to attract fundincl from other nongoverninental sources.
Tlie Trustees have examined the charitv's requirements for reserves con>idering the main risks to the orgyanisation
ai)d ¢%tablished a fornial policy which slipulales ihai free reserne.4 be Inaiiitained at a Icvel which ensures that the
charitv's core aCtI￿.1t). could continue during a period of unforeseen ditficulty. Free reserves are detined by the

FIRST STEI'.G> W()MEN'S CENTRE
Triistees as uIirestri¢ted income funds freelN' available for use as the charity so detern]ines and thereby excludes any
funds comiiiilted, invested in iangyible fix¢d assets lield b) the charity and restricted or desÈgiiaied funds.
li is the policy ol-the charity that unreqtricted fundf whieh h2ve not bcen dL"SigTnaled for 2 specifie use should be
ni(iintained at a level equivdleiit t() a In iniiiiiim ti) three Tnonih's L'.xpcnditurc. Thc Trustccs consider tliat re%erves at
this ICN'LI is'il l eiisurc that: in Ihe event of a Siljnificani drop iii funding, they will be able to continuc ihe cliarity's
curreiit acti￿ ities iwhile consideration is given to iva)trs in which additional funds may be raised.
Based on tlie year ended 31 March 2025 projecled e.¥penditure {cxcluding depreciation and non-recurringv costs) of
£483K, tlie target level of designated reserves is £150K. Free resen'es of the Lharitj as ai 3 1st Marcli 2025 are
£361 K ot" wliich £150K has already been designaied io reserves. The Trustees are pleased to confim] that the charity
is c()Inplianl iyiih its reserves poliLJ'. I'he "l-ru%tees continue to SlriN'e to tnaintaÈn a gcncral Icvcl of rcscrvcs in
aLci)rdaiice with their policj. so that thcy will bc ablc to continuc thc current activitie% of the charilv.
Reference and administratiTr'e details
Registered Otyice.. ? la Williain Street, Dungyannon, Co Tyrone, BT70 1 DX.
Our adi'isers
Auditc)r;
L A Grimley & Co l.imited,16 Clnnoe Villa(ye Flusincsg Park, 98 W&shingbay Rnad, Clonoe
Dunganiion, Co Tvroiie, BT714PL
Danske Bank Limiled, Market Square. Dunoannon, Co Tyrone
P Haughej. William Street, Dungannon, Co .1 yrone B'l"70 1 DX
Bankers;
Scilicitors.
Key managenient personnel First Steps Women's Centre: Trustees, and Directors
Directors and trustees
The direLtors of the charitable company (tlie charitTr') are its trustees for ihe purpose of charity laiv.
The trustees and ofyicers serving during the year and since the year end were as follows:
Nicola Quinii
Treasurer
Paula sM￿h
Marli ￿llISOn
Edel CLiniiinghain
Maria CampbLII
Christine Davidson
Sviilana Sukar
-MargTiiret Martin
Weiidy Wigton
Maria McGilly
resigned
appointcd
appointed
appointed
app()iiited
resi2ned
resigned
2J April 2014
23 April 2024
23 April ?0?4
23 April 2024
19 November 2024
16 OLlobcr 20?4
17 June 2025
io

FIRAiT STEI'S WOMEN'S CENTRF.
Key management personnel:
Senior manag7crs of First Steps Woincn s Centre=
Chicl EkeLUtive Officer:
Michael MLGoldTiLk
Slructure, Governance and Management
Governing Document
First Steps Womeii's C¢ntre is-
a Company Limited by Guarantee govenied by its Memorandiim and Arlicles of Associdlion updated on
6 Octobcr 20?1.
rcg)istLrcd charity wilh the Chiiritv Cominission Northern Ireland. Regislralion number is NIC 101 ?02.
rcu)islLrLd as a charily uiider the C'i)Tporation T<iies Act 1988. Regi%tralii)n niiinber XR 27582.
r¢gi%ter¢d with th¢ Financial ConduLI Authority: rcgistratioii nwnbcr l-"KN:618755.
iv)
Appointment of Irustees
As set out iii th¢ Articles of Association the m&ximum Board memb¢rs shall b¢ l O and lh¢ miniiiium nuinber 5. One
tliird ot.the members shall be Lo-opted by ￿aV of public advertisement. All members are ctrciilated with invitations
to nojninate trustees prior to thc AGM adviyiiib thcm of tlie rctirin8 triistccs and rcqucsttng nominatioiis for th¢
AGM. When consideringF Co-opting truste¢s, the Board has regard io the requireinent for any specialist skills n¢cd¢d.
Trustee induction and training
New trustees Liiidergo ali orientation session lo briet-them on: their legal Oblig￿ll10nS under charity and Company law,
the Charity Commission guidance on public benefil. and infonn thein of the content ot.the Mcmoranduiii and
Articlcs ol- AssoLiation. the L()mm ittee and dccision-Tn(Iking prc)Lesses, Ihe busiiiess plan and recciit financial
perfoTmance ot the charity.
Any person wishing to become a board member must appli, in writing for approval by tlie Trustees. It is a requireiiient
thai the board meniberb attend an induction process covering good governance. DuringT the iiiduciion tliey meet k-ey
ciiiployees diid i)thcr trustccs. -I'rustees are encouragcd to atiend appropri¢lte external training) cvcnts ivhcre Ihe%e will
l(ILililate the iindertaking uf their role.
Organisation
'rhe board of-Irustee%. Ivhich cali have up to l O mcmbcrs. adminisicrs ihe Lharity. 'fh¢ charitv is nianagcd by the
Trustcc Board, wliich mLLts at leiisi 6 times pcr )'car.
Th¢ charity CEO liais¢s between meeling¥s with ihe Chair and Treasurer to ensure the smooth running of the
organisation.
li

FIRST,STEPS WOIWIEN'S CENTRE
To faLilitate effective operations, Ihe CEO has delegated authority, wiihin lenns of delegation approved b), the
truslee8, for operational marters including finance, employment.
Related parties and co-operation with other organisations
None of our trustees receive remuneration or oiher benefit from their i*ork Nl'ith the charity,. Any connectioii between
a Iruslee dnd s¥nic)r mclll<iger ol the Lhiiril), Ivith 41 fiinder musi bc discloscd to thc tul I board ot- truste¢% iii tlie same
'ay a% aiiy other LontractLial relation.%hip i¥ith a related party. In ihe Lurrent JeaT 110 SULh rclatcd part), transactions
were reported.
Pay poliL'y for senior staff
The rates of pay are in line with the NJC scale.
Risk management
The trustees have a risk" management strategy which comprises:
ali annLial reille￿ of tlie principal risks and uncertainiies ihal tF)e Lharity inaj. face
tlIL establishmenl of policies, systems and procedures to tnitigyate those risks ideiitified in the annual review;
and
the implcmcntation ot'procedures designed to minimise or manage any potential impacl on the charity
shc)uld tliase riqks matcrial isc.
I'his w()rk ha% identitied that finaiicial sustainabilii!, is ihc major financial risk for ihc charity. A kcy clcmcnt in the
manageIiient of fiiianLial risk is a rci)ular rcw IC￿ of aN'ailablL liquid funds lo scttlc dcbts as thLJ fall duc, rcb)ular
liaison Th'ith tFic CLO to Lnsure Su￿1c￿ent working capital b) the centre.
Attention has also been tocussed on non-financial risks arising from fire, health and safety Statf. volunteers and
cli¢nts. Tli¢s¢ risks ar¢ inanaTr¢d by ensuring accredilation is up to date. having robust policies and procedures in
pla¢¢ and regular a￿.arenesS trainino for staff ivorking in these operational areas.
Trustees, responsibilAties in relation to the financial slalements
The charity trustees (who are also the directors ofihe First Sieps WoInen's Cenlre for Ihe purposes of conipany law)
are rcspoiisiblL lor prLparingF the Irustees. annual report and financtal statcinlnts in accordancc wilh applicablL l(IlV
and United Kingdom Accountino Standards (Uniled Kingdom Generally ALcepted Accounting PrtiLtice).
Company. law requires the charity trustees to prepare finanLial statements for each year ii,hich
give a true and t.air view of thL Stale of affairs of the charitable coinpany and of the incoiningy resources and
applicilti()ii ()f r¢soiirccs. including Ihe inL()me and ex￿nditUre, of thc charitablc company for ihai pcriod. In
preparing the tinancial statements: th¢ Iruslees are required io:
select suitable accounting policies aIid then apply ihem consistently-
observe tlie meihods and principles in ihe Charilies SORP-
Inake j udgeinents and cstinlatcs that dre reitlSonable aiid prudcnt-
12

FIRST STEPS WOMEli'S CENTRE
state ivhether applicable UK accounting slandards have been follo￿ed. subject to any material departures
disclosed and explained in thc financial staiemenls- and
prcpare the financial siatcmcnts on ihe going concern basis unless it is inappropridle to presumc that the
harity will COTktinue in operation.
The trustees are respoiisible for keeping proper accounling records that disclose with reasonable accuracy at any time
the linancial positioIi of th¢ charitable company and to enable them to ensure ihai the tinancial statements comply
Ivitli tli¢ Companies Act 2006. '1"hey are also responsible foi safeguiwding the assels ot.the charity and hence tsking
reasonable steps foT the prevention and deteclion of fraud and oiher irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information inLluded on the charitable company's website.
Statement as to disclosure to our audilors
In so far as the trustees are aware at the time of approving our trustees, annual report:
there is no relevant int"onnation of which the charitable compan) s auditor is unaware, and
thc trustccs, having made enquiries of fellow direclors have eaLh iakcn all step% that hclshe is obligF¢d to takc
as a director in ord¢r to tnake themselves aivare of anj relevant audit inforn]ation and io establish ihal the
auditor is aware of ihat infonnation.
Auditors
E A Grimley & Co are deemed io be reappoinicd in accordance with section 487(2) of the Companies Act 2006.
This report was approved by tlic board of trustees and signed on its behalf bv tlie chairperson
-Nicola Quinn
(Chairperson)
Dated: S November 2025
13

FIRST STEPS WOMEN'S CENTRE
Independent Auditor's report to the members of First Step$ Women's Centre
Opinion on financial statemenls
l e have audtted the findncial stalements of First Steps Woinen's Centre (the 'charity') for the year ended 31 Marcli
2025 ￿,hICh comprise the statemeiit of Financial Activities, st21ement oft"finaiicial position, and relaled notes including
a summar), of %i¥nificant accounting policies. The financial rcporting framewurk ihai has bccn applied in their
preparation is applicable law and United Kingdom Accountiiig Standards, inLludino Financial R¢portiiig Standard 102
ThL FincFnL'ial Rep()rling.Siandarcltipplic'ablé' in ihe IJK (Ind Repuhlic u[JrL,land(United KingdoTn Generally Accepted
Accounting Practice)-
In n)y opin ion tlie finanLial stalements:
ive a true and fair viev4' ()I"tlie state ()f ihe charilv s atfairs as at ) l MarLlI ?025 and of its incom iiig) r¢sciurL¢s
and application of resources ftor the year ihen ended-
ha￿.¢ been properl), pr¢pared in aLcordaiice wilh United Kingdom Cwenerally Accepted Accounting Practic¢-
and
ha￿'e been prepared in accordanLe ￿'1th the requircinenis ol Ihe Coiiipanies Act 2006.
Basis for opinion
We Londucted our audit iri accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable law.
Our responsibilities under tllose standards are t-urther described in the Auditor's responsibilities for the audit of the
aLLounls sL'Ltioii of uur rL'port. Wc arL" indL"PL"ndLnt ol- IhL charity." in accordaiice ivith eihiLiil requii-LmL'nts th(It (Ire
rclcvant to our audit of thc accounts in thc UK, includinn the FRC s F.tIiiLal %tandard, iii the circumstaiiLcs sct out in
note ?2 to the financial stat¢ni¢nts. and w'¢ have fulfilled our ethical responsibilities in accordance with these
rcquirements. We believe iliat the audit evideiice we lia*e obtaiIicd 1> Sutlicieiit aiid appropTiate to provide a basis for
our opinioii.
ConLlusions relating to going concern
lil aiiditiiig the tinancial statements, we have concluded that the Truslees, use of the going concern basis of
aLcountingy in the preparation of the financial statemenls is appropriate.
Based on the work is'e have perfomicd: Iv¢ have nol identified any Jnaterial uncertainties relating io eveiits or
conditions that individually or collectively, may cast sioiiiticant doubt oil the charity's ability to continue as a
golng concern for a period of di leasl twelve monihs from ii,hen Ihe financial slalemenls are auihorised for issue.
Oiir re%pcin%ibiliti¢s and the respoiisibilities of the Trusiees wilh respect to goinn concern are
seLtions ot-tliis rcport.
Other Information
I"lie ()ther information comprises ihe inforn]dtion included in the annual report, otheT than the accounts and our
auditor's report thereon. The Trustees are responsible t.or the other inforniation contained within the aniiual report.
Our opinioii on the financial statement5 does not cover the other infortnation and. except lo tlie exteiit otherwise
explicitl). stated in our report, w'¢ do not express any t.omi ot" assurance conclusion thereon. Our respoiisibility, is to
read the other information and, in doingi so: consider whether the other infornialion is inaterially inconsistent with tlie
aLLouiit8 or our knoi¥ledbie obtained in the audit or otlierwise appears to be materially misstated. If ive identify suLh
Inaterial inconsisteiicies or apparent material rnisstateinents_ we are required io delerniine ￿'hether Ihere is a material
misstAtement in the accounts or a material misstatement olthe othcr intonnation. If, based on the ivork we have
14

FIR.ST STEPS WOML]Y'S CTr:NTRF.
IndepL'ndent Auditor's Report (Continued)
perfonned, ￿¢ conclude that there is a material misstatemeni of this other infonnation, we are required to report that
fact.
We hal'e nothing lo report in this regard.
Opinioll on other matters prescribed by the Companies Act 2006
lil our opinion, based on the ivork undertaken in the course of our audit:
the infomiation oiven in the Trustees, report for the financial period for which the accounts are prepared is
consistent with the accounts- and
the TrLLStees" Report has been prepared in acLordance ii'ith applicable legal requirements.
Matters on whiLh we are required tu report b). i'xception
In thc ligliE Ot"thc L"nowlcdgc and undcrsTanding of the -l-rustees and its environTnent obtaincd in thc cours¢ of the audiL
'c ha￿e not idcntificd matcrial misstalcmcnts in ihc Truslccs" Rcport.
W¢ hav¢ nothingF to report in respect of the followino matters in relalion to ￿,hILh the Companies Act 2006 requires us
to report to J'ou if", in our opinion-
adequate accounting records have noi been k"ept: or returns adequate for my audit have not been received from
branches not visited by us. or
the financial stat¢nients are not in aTrreemenl with the accounting records <ind the returns; or
certain disclosures of directOTri remune.ration specified by law are not made. or
we have not received all the infornlation and explanations I require for our audit.
the Trustees were not entitled io prepare (he financial statements in accordance with the small companies,
regime and take advantage of the small companies, exempiions in preparing ihe Trustees, report and troin the
requir¢nient to prepare a stralegic repon.
RL'sponsibilities of Trustees
As explained mcire fullv in thc Statement of Trustces Responsibilities, the Trustees, Ivho are also directors of the
charity for thL purposes of Lon]panJ law. ar¢ responsible for the preparalion of the financial stilten]L'nts aiid for beiiig
satisfied thai ihej. gyive a true and fair vieiv, and for such internal conlrol as Ihe directors detennine necessary t()
enable the preparation of acLounts that are Iree trom material misstal¢m¢nt, Ivheth¢r du¢ to fraud or error.
In preparing tlie tinancial stat¢ments, the Trustees are responsible for assessinTr the Charli￿'S ability to continue as a
goii)gy Concern, disclosing as applicable, matters relaled io going concern and using the going Loncern basis of
accounting unless the Trustees either intend to liquidate the Lharitable company or to cease operations, or have no
realistic alternative but to do so.
Auditor's responsibilities for Ihe audit of the financial statements
Our objectives are to obtain reasonable assuranc¢ about whether ihe financial siatemenls as a whole are free from
Inaterial misstat¢meiit: Ivheiher due to fraud or error, and to issue an auditor's report that includes our opinion.
Reasonablc assurance is a high level of assurance but is not a guaranlcc that an audit conduLled in acci)rddn¢¢ with
15

FIRST STEPS WOMTr:tN'S CEINTRE
Independent Auditor's Report (Conlinued)
ISAS (UK) will always detect a material missialeinei)t ii.lien it exists. Misstatements can arise fron] fraud or error aiid
are consid¢r¢d material ifi", individually or in the aggregai¢, they could reasoiiabl), be expect¢d to influence the
econoiii ic decisions of users taken on ihc basis of these fiJ)ancial slaieiiieiits.
'rhe extent to whiLh our procediires are capable of detecting irregularities. including fraud. is detailed below.
Extcnt to iTrhich the audil wa5 considered capable of detecting irrcgularities, including fraud
Thc objLctiN'Ls ol-oiir audit in respect of fraud. arc: lo identifv" aiid assL"iS thL'risks of material inisslatcmcnt ot.the
finÉin¢ial statements due to t"raud- to obtain surricient appropriate audit evidence regarding the as8¢ss¢d risks of
material niisstatement due lo fr<iud, through designino and iinplementing appropriate responses lo those assessed
risks- and to respond appropriatel), to instances of fraud or suspected fraud identified during the audit. However, the
pi'iniary responsibil Èh, for the prevention and d¢tcction ot- fraud rests with both n]anagement and those
Lliargycd ￿'1th gyoveniance of the charitable company.
Based on our und¢rsL411ding ofthe charithble Lompanw and ils operatingy environment, we detem]ined tliat the most
SlgFnificant framelvorks ￿,}ll¢h liave a direct inipact on the preparalion of the financial statemeiits are those related to
the reporting frameivork, (FRS 10? the Charities Act (Northeni Ireland) 2008: The Charitics (Accouiits and Reports)
Regyulations (Nortlieni Ireliind) 201 i, the Chariry SORP and the Coinpanies ALt ?006). Addilionally, we concluded
tlial there are signif icant laws aiid regiilations in relalioii lo ihe compaiij's cliaritable status and activiti¥s ot. which
non-cc)mpl iaiice Inay have d mtilerial el"feLt on the I InanLial slatcincnts.
WL asSLssLd thc SUSCCPLibil ily ol- Ihc charilablL company'.s financial sialcmL'nts to In(Ilcrial misslatcment, iiicluding
how Iraud mi&)lit occur, Encludiiig ciialualino manaocincnt's inceiitiwes and ()pp()riuniliL'S to manc2gc caminos or
ii)flucncc thc rLportLd rLsults. l.rom thc rLsults of our asscssment, we determined that the principal risks of fraud
relale to posting inappropriatc journal entries and use of charity funds for purposes outside ot"restriclions iinpo8¢d by
the donor. In common with all audits under ISAS {UK).. Ive are required to perfonn specific procedures to respond to
the risk of management oi'erride.
Audit response to risks identified
As part ot.an aiidit iii aceordance ivith ISAS (UK) we exercise prot"essional judgement and Tnaintain
profcssional scepticism tliroucvhout the audit. Audit procedures perfonned by the engagiemenl team
included:
We obtained an understanding ot" the cliarilable. company's intenial conlrol systems in order to
design audit procedureb thal are appropriate in the circumstances: but not for the purposes of
expre55inv an c)pinion on the etTeLtiveness ot" the chariiable Loinpan)I's intern<il control.
We obtained an underslanding ofhow ihe charitable cotnpany complies iiiiih rclcwant laws aiid
regulations, inLluding those as a re%ult of its registrati()n witli Ihe Chdrity Con]mi55ion fur
NorthLrn Ircland and cliaritablc status wilh IIM Kcvcnuc & Customs . by Inaking? enquirie% of
managJLmcnt and thosL' charged M'ith governanLe.
Enquiry of management: those charged wilh governance and the eiitity's solicitors around actual
aTid potential liti(yation and claims.
Enquiry of entity staff to identify. an)1 instances of non-compliance with laws and regulations.
Pertorming analytical procedures to idenlify an) unusual or unexpected relatioiiships that may
iiidicate risks olmaterial misstatemeni due lo fraud
Reviewing minutes ot" me¢tinus of those charged with governance
16

FIRST STEPS WOMEN'S CENTRE
Rcvicwing financial statement disclosures and testin¥ io supporting documentation to assess
compliance wilh applicable laws ￿]d reguRalAons.
We test the cotnpleten¢ss of incotne to addT¢SS ihe risk of fraud in relation to revenue recognition
Auditing the risk of manabvement ove￿Ide of controls. includingv through testing journal entries
and other adjusttiients for appropriateness, and evaluating the business rationale of significant
transactions that are unusual or outside tlie nornial course ot" business.
Auditing th¢ risk of use of charity tuiids outside ot" restrictions imposed by the donor by r¢vi¢w
o*. funding Icticrs of oftcr 10 identify restrictions. and revie￿, of funding claitns prepared by
mdnageinent Iu LheLk compliancc iviih restrictions.
We coinmunicated r¢l¢vant laws and regulations and potential fraud risks to all engagement team mcmb¢rs, and
remained alert to an), indications of fraud or noii-compliance with laws and regulalions throughout the audit. There
are inherent lim itations in the audit procedures described above and Ihe further removed non-compliance with laws
and regulations is from the events and transactions retlected in the financial statements, the less likely we would
beLoni¢ aware of it. Also, the risk of not delectingy a maierial misstatcment due to fraud is higher than the risk L)f not
d¢t¢cting one resulting from error. as fraud may involve deliberatc conccalment through collusion, forgery,
intentional om issions, misrepresentations or the override of intemal control.
A further description of our responsibilities for the audit of the accountg is located on the FinanLial Reporting
Council's wcbsitL at: hit
//Nvww.frL.or
ditorsres
lknis d¢scription forms Part of our auditor's
report.
Use of our report
This report is made solely to the charitable company's members. as a body. in accordance with Chapter 3 of Part 16
(Section 495) of the Companies Act 2006 and regulations made under that Act. Our audit work has been undertaken
so that we migbht state to the charitablc company's members those mattcrs we are required to state to them in an auditors,
report and for no other purpose. To the fullest extent permitted by law, we do nol accept or assume responsibility to
anyone other than the charitable Lompany and its mcmbcrs as a body, t.or our audit work, for this rcport. or for the
opiiiions we have fornied.
Ethna Grim
y (Senio
tatutory Auditor)
for and on behalf of E A Grimley & Co Limiled
Dated 5 November ?025
Chartercd Accountdntg and Statutory Auditor
16 Clonoe Village Park
98 Washingbay Road,
Clonoc. Dungamion.
Co. Tyrone,
BT714PU
17

FIRST STEPS WOMEN'S CF.YTRE
Statement of Financial Activities
(including income lind expenditure aecounl)
lor )ear ending 31 March 2U2i
2025
2024
Unrestricted Rl'stricled
Trunds
Funds
Total
Ilotes
unds
Income:
AcliviliL)3]or 8>L)neraliiig]iinds
D()nati()n.% lind I,egdLies
9.469
9,469
11,550
Jncomefroni chariluhle uc'livitie.s.-
Grant InLome
580,481
580,481
394,013
Invi'.slTrienl inc'oinL
942
942
982
Tolal illcome
10,411
580,481
590,892
406,544
F.xpenditure
Lxpciidilure uii LhurilublL' uc-livitieJ.-
Lxpenditur¢
482,853
482,853
443,179
Total expenditure
482.853
482,853
443,179
-yet income/(expenditure) and net
movemeDt in funds for the year
10,411
97,6?7
108,038
(36,6J5)
Transfer between Funds
18,699
(18,699)
Reconciliation of funds
Total Funds brought foN'ard
J32.828
J69,90?
448 830
702,730
810 768
739,364
702 729
Total funds carried fonvard
361938
The stateineiil of tinancial activities includes all glains and losses reco()nised in the year.
All incomc aiid cxpciiditure dcrive Irom continuinbv aLlivities.
The notes on pages 22 to 30 form an inlegral part of ihese financial statements
18

FIRST STEPS WOMEN'S) CLNTRE
Statement of Fillancial Position (balance sheel)
as at 31 March 2025
3110312025
3110312024
otes
Fixed Assets
12
292,340
J19,673
Current Assets
Grani InLonie Receivable
PrcpaymLnts
Bank
Total Current.4ssets
13
84,378
2.910
437 507
524.796
75,055
2,910
312688
390,65?
Current Liabilities
14
6,367
7.595
N'L't Current AssL'ts (CA CL)
5184?9
383 058
Net Assets
810 769
702731
Represented BY
Restricted Funds
Designated Funds
Unr¢5tricted Funds
16
15
15
448.830
150.000
211.9J9
810769
369,902
150.000
1828?9
70?731
Tliese accounts are prepared in accordance with tl)e special provisions of Part 15 of the Companies Act relating to
small coiiipaiiies and constitut¢ thc annual acLounts required bv the Cotnpanies Act 2006 and are t.or ¢irculatioii lo
mcmbcrs of thc conipany.
The finanLial statements were approved by the trusleefj on S November 2025 and signed on its bchalf:
Nicola Quinn
Chairperson
KJIcolo
Company Number: ￿[066869
The Dotes ou pages 20 to 30 form an integral part of these financial statemeDts
19

FIRST STLP£i WOMLN'S CF.N"fRF.
rsotes to the FinanciaI Statements For the Year Ended 31 MarLh 202>
Accounting Policies
Charitv Informalion
First Steps Women's Centre is a private companv limited guaranlee inLorporaled in Nortliern Ire1￿]d. The
regislered 0￿1CC is 2 la Williaii) Street: Dunganiion, Co T)rone, BT70 1 DX.
Thc priiicipal aLLounting poliLies adopted, judgFements and key sources ot cstimation unLLrtainty in
thc prLparation ot thc financial statcmcnts arc as tolloivs:
a) Basis ofpreparation
The finanLial %tateiiielit￿ have been prepared in accordance wiih Accounting (Ind Reporting bj. Charities:
StatLmLnt of RecommendLd Practice applicable lo cliaritics preparino their accounts in accordance ivith th¢
Fiiiaiicial Reporting Standard applicable in the UK aiid RepubliL of Ireland (FRS 10?) (effective l January
?015)- (Charities SORP (FRS 10?)), the Financial Reporting Staiidard applicable in the UK aiid Republic of
Ireland (FRS 102) and the Companies Act 2006.
The chariiy meeis the definiiion of a public benefii cniity uiider FRS I O? Asscis and liablliiies are iniiiallj
rccognised at E)istoriLdl cosl or IransaLlion value unless othernvise staled in the relevant accounliiig policy
ncite(s).
The charity has tak¢n advaiitagie of the proiiision of SORP for charities appl>'ino FRS 102 Update Bulleting I
not to prepare a Statement of Cash flows.
I"Iic accounts are prcparcd iii slcrling, which is ihe funclional currency of ihe charit),. Monetary amounts in
thLse lindllLial btalements are rc)unded to ihe neare%l £.
b) Preparation of the accounts on a going concern basis.
'ri)e niimber of iiomeii attendincy th¢ charity" is inLr¢asinu
year on year but the iinLertainty surrounding
tLindiiig 1% a signifiLant area ot. tiiiaIicial uncertainty" thal will invariably" impact upon the serviLes that we can
ot-tcr. Tlic triistccs havc mitiiwaled ihebe risks by Lontinudlly Lhallenging dLLisions madc at govcnuncnl ILvcl
lo ¢nsure that the impact of provisions of seTr'ices is minimal.
The trustees dre of the view that iiieasures have bee.n lakeii subsequeiit to the year-¢Iid to ensure coiitinuous
tiinding for the immediate future ot. the Cejilre for ihe next l ? lo 18 inoi)ths aiid that on tliis basis the charity
is a goiniTr conccni.
c) Income
Income is recogynised Nvhen th¢ charitv ha5 eJ)tiiletnenl lo ihe funds, any perfonnance conditions atiaclied to
the item(s) of income have been met. it is probable that the income will be receii'ed, and the amount Can be
measured r¢liabl}'.
20

FIIIST STTr:PS WOMFN'S CF.NTRE
Note5 to the Financial Statcmcnts For the Year Ended 31 March 2025 (continued)
Inci)me from government and oiher grants. ii,heiher 'capital' gTanls or "rewenue, grants. is
recognised ii,hen the charity has entiil¢in¢nt to th¢ funds. any perforniance conditions is
attached to thc grants have been met. it is probable thal the income will be received and the
amount can b¢ tn¢a5ur¢d reliably and is not dcfcrrcd.
d) Donated services and facililies
Donat¢d prot¢S5ional s¢rv iLes and donaled facilities arc recognised as incom¢ when the
charity has control over tlie item. any conditions associaled with the donated ilem have been
met, the reccipt of cconomic benefit froin thc use by tlie cliarity of the iteiii is probable and
that ecc)noinic benefit can bc measured reliably.
In accordance w'ith the Charities SOIiP (FRS I O?
the general volunteer tim¢ spent M'ithin the
cli<lrity is not reLog7llised ai)d refcr to tlie truslees" aniiual report for more int"orI)ialioii about
their contribution.
On receipi, donated professional services and donated t"acilities are r¢cognised on the basis of
tlie value ol" the gil"l io ihe Lharity ￿.hILh is Ihe amoui)t the chaTity would have beLn Nvilling to
paj. to obtain sen'ic¢s or t"acililies of'equivalent econoinic benefit on the open market. a
corr¢sponding amount is thcii rccogniscd in cxpcnditurc in thc period ot"rec¢ipt.
e) Interest receivable
Interest on fiinds held on deposlt is included ivhen receivable and the amount can be
measiired r¢liably by the charity'- tliis is nornially upoIi notiticatioji of the interest paid or
pa)iable by the Bank.
D Fund aecounling
U nre%tricted tunds are available to spend on activities that further any of the purposes of
charily.
Dcsiiinatcd tunds are unrestrictL.d fund5 of the charity which Ihe trustees have decidcd at Iheir
discr¢tic)n to set aside to iise for a specific purpose.
Restricted t.unds are to be solely used for particular areas ofthe Charity's work or for specific
projects being undertaken by th¢ Charity.
g) Expenditure and irrecoverable VAT
Expeiiditure is recognised once ihere is a legal or consiTUCtive obligation lo make a p2yment
to a third party. it is prc)bable that settlement i￿111 be required and the amount of thc oblig)ation
LaIi be mea%iired reliably. F.xpcnditurc is classified undcr thc following activit). headings:
•• E.xpcnditure oIi charitable aclivities includes the cosls of Educaiion. Childcare, Advice,
Transport and representation undert4iKen to further the purposes of the charity and their
asgociated support costs.
21

FIRST STEPS WOMEIN'S CENTRL
Notes to the Financial Statements For the Year Ended 31 March 2025 (continued)
•• Oiher expenditure represents ihose items not falling into aiiy oiher heading.
The charity is not registered for Vai. Irrecoverable VAT is chargjed as a cosl a¥aiiist ihe
activity tor which the expeiiditure i¥as incu￿ed.
h) Allucatioll of support costs
Support cost% are those functions thal assi5l thc work of thc charity but do not direcily
undL'rtakc charitablc activitics. Support costs include back-office costs. finance, pcrsonncl,
Pityroll and governance costs which support the Centre's programm¢s and activities. The
bases on which support costb have been allocated are set out in note 7.
i) Operating leases
The ch<irit)' ¢lassifi¢s the leas¢ of printing. as operating leases- the title to the equipment
reInains with ihe lessor and lh¢ equipment is repl(Iced every 5 years wliilst the economic life
ot" such equipment is normall J. 5 years. Rental Lharges are Lharged on a straight-line basis
ovcr thc tcrm of tlic Icasc.
j} DeprecAatio
Tangible fixed assets
Individual tixed assets costing £500 or more are capitalised at cosl and are d¢pr¢ciated over
their estimated uset-ul economic lives as folloNNs:
Asset Category
Building Adaptations
Fixtures and fittinos and Equipment
Computers
Allnual rate
5 % Straight Line
200/0 Reducing Balance
33 /0 Straight Line
k) Debtors
Funding due ai)d oiher debtors are recognised at the settlement amouni due. Prepa}Iments are
valued at the amount prepaid net of any irade disLounts due.
l) Cash at bank and in hand
Cash at bank and ¢ash in hand inLlud¢s cash and short t¢rni highly liquid invcstmcnts w'ith a
short matLirity of three months or less frotn the date of acquisilion or opeiiing of'the deposit or
siini lar account.
m) Creditors and provisions
Creditors and provisioIis are recoonised where tlie charity has a preseiit obligation resulting
from a past event thc1t ivill probabl), resuli in Ihe tnIisfer ol funds to a ihird party and the
aInouiit due to settle thc obligiation can bc incasurcd or cstimatcd rcliabl},. Creditors and
provisions are noTmall! recognised at their seltletnent aInount after allowing for any Irade
discounts due.
22

FIRST STF.PS WOMEN'S CENTRE
INotes to the Financial Statements Tr or the Year Ended 31 March 2025 (continued)
n) Pensions
Einployeeq of the charity are entitled to join the Workers Pension Trust Scheme which is
ruiided by contributions for employee aiid ¢mplo!fer. Employees are automatically enrolled into
the pension scheine unless they haNe e.¥ercised their rtght to opt out of sclieme membership.
F.mplo!ers Pension contribution represented 3 /0 of pcnsionablc pay and einployee, s
contributioii ot"5 /0 of pensionable pay. I"he IrusteL"s aw satisficd that any toreseeable change in
employer'5 contributions can be budgeted for without detriment to the charity s ongoing
activities.
o) Financial instruments
The trust oiilj. l)as financial assets and financial liabilities of a kind that qualify, as basic
financial instruments. Basic financial in5trumenls are initiall}I recognised at transaction Value
aiid SLibsequently measured at thcir sellleInent i,alue ivitli the exception of bank loans wliich are
subsequL'nily Fnedsured dl iim()rtised Lobt Usill¥F ihc cffLcli¥'c iiitcrcst mcthod.
I.egal status of the Trust
The organisatioii is a company limited by guarantee and has no share capital. In the evenl
ot.the charity beingl wound up, the liability in respect of the ouarantee is limited to £1 per
m¢mber ol Éh¢ Lh41rily.
Donations and Fundraising
Activities for generating funds
3110312025
3110312024
Rental Activity
Donations
Online Donations
Gift Aid
109
7,279
1,400
8,553
25
9.469
11,550
The Centre benefils greally from ¢he involvement and enthusiastic support of its volunteers
and supporters. In accordance Mith FRS 102 and Ihe chariti￿ SOIIP (Ills 102), thL'
economic conlribution of general Voluntee￿ is llot reLogllised in the accounts.
23

FIRST STEPS WOMEN'S CENTRE
Notcs to the Financial Statements For the Year Ended 31 March 2025 (CODtiDued)
Incorne from cbaritable aetivities
Grant Income
12 Months
Ending
Unrestri
cted
31/0312
025
Restricted
12 Months
Ending
31/03/2025
31/03/2025
31103/2024
Department for Communities- CIF
Department for Communities- WCCF
Mid Ulster District Council -strategic Community
Development Grant
The Pathway Fund
TEO IMEDFI
Charities Aid Foundation {CAF)
Mid Ulster District Council _ Community
Development
Radius Housing
Choice Housing
Big Lottery- VERA'S Project
Dungannon Credit Union
WRAP - Accounts Receivables
Big Lottery- Heritage Fund
Esme Mitchell Grant
Victoria Holmes Trust
HSE
UKPF - Levelling Up- REAP Project
The Halifax Foundation
The Openwork Foundation
STEP - Accounts Receivable
BREATHE DONATION CENTURION MINGT L
SWC - Accounts Receivable
DUNBIA UK
Funding EAD Clawback1231241
DFS - Cost of Living Intervention 23/24
62,710
39,727
62,710
39,727
59.271
38,189
6.000
16.500
41.223
2,310
6,000
16,500
41,223
2,310
7.000
15,000
41,223
2,500
200
12,178
10,211
98,822
875
1.230
115.521
1,000
2,650
1,000
168.592
200
12,178
10,211
98,822
875
1,230
115.521
1,000
2,650
1,000
168,592
loo
8,339
93,035
106,899
5,000
15,000
240
93
424
200
269
269
1,500
580,481
580,481
394,013
Investment income
All ot'the investment incomc of arises from mone), held in intere%t bearincj deposit accounts.
24

FIRST STEPS WOMTr",N'S C￿.￿,fRTr.
Not¢5 to thL' Financial Statements For the Year Ended 31 March 2025 (continued)
Analysis of expenditure on cbaritable activities
Expenditure on charita ble activities=
12 Months
Ending
Unrestricted
Restricted
12 Months
Ending
3110312025
3110312025
3110312025
3110312024
Wages and salaries
Employers Pension
staff Life Insurance
Staff T&S /Expenses
Staff training and recruitment
Facilitation & Events
Tutor Costs and Exam Fees
Participant Travel
Participant Training & Course Materials
Volunteer Expenses
Refunds
Rent and Rates
Light and heat
Telephone
Printing, postage and stationery
IT support
Motor expenses
Repairs and maintenance
Insurance
Small Equipment Purchase
Creche Equipment
Profession31 Fees
Subscriptions
Health and Safety
Donations to other Charities
Emergency Assistance
Misc Expenses
Advertising
Participant comfort expenses
Counselling
Evaluation Fee
Depreciation of tangible assets
Support Costs - Note 7
Total Expenses
242,855
2,984
1,845
2,272
2,408
1.362
67.832
1.465
736
1,742
242,855
2,984
1,845
2,272
2,408
1,362
67,832
1,465
736
1,742
202.868
2,129
1,782
1,582
3.299
60,020
1,419
372
1,307
319
16,047
10,297
3,545
3,895
7,379
306
7.973
5.925
5.898
1,986
870
85
24
550
1,230
1,077
2,162
1,322
1,854
16,278
5,256
3.016
3.102
4.364
1.140
7.765
3,934
1.796
1,820
16,278
5.256
3,016
3,102
4,364
1,140
7,765
3,934
1.796
1,820
120
120
562
562
7,920
2,003
3.010
1.971
27.333
64,856
482.853
7,920
2,003
3,010
1,971
27.333
64,856
482,853
29,782
65,877
443,179
Restricted Expenditur¢ on charitable activities for ?0? j £482.85) (?024 £488,i61)-
25

FIRST STEPS WOMEN'5 CENI"RI+=
Notes to tbe Financial Stat¢'ments For the Year Ended 31 March 2025 {¢ontinued)
Analysis of goi'ernance and support cost
Current Year
3110312024
General
support
Governance
Total
Total
Salaries - SC
Audit tics
Lcg)al Fe¢s
Bank chargyes
60.585
60,585
i,334
754
183
64.856
57,688
3,300
4,690
199
65,877
3,334
7)4
183
61.522
3,334
Net incomel(expenditure) for the year
2025
2024
Thisi 15 Stated after charging:
Depreciation ot"tangible assets
Auditors, r¢mun¢ration
27,333
3.300
29,782
3,300
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management
personnel
2025
2024
Salaries and ￿'a￿leS
Social security Losts
Employer Allowance
Pension cost
285,687
22,7)2
5.000
2.984
i06 423
246,628
18,9?8
5,000
262 685
No employees had employee benefits in exLess of £60,000 (2024: nil).
The Lharity trusteLS were nc)t paid or recei￿ed anv other benefits frojn eniplovment witli the 'l-rust in the
year (2024.. £nil) neither were thev reimbursed expenses during the year {2024.. £iiil). No charity, trustee
received payment ftor professional or other services supplied to the charity (2024: £nil).
10 &itaff Numbers
The aN'erage moiithly head count and the average monihly number of full-tiine equivalent einployees
(including Lasual and part-timc staffj durin(
J ihe year were as follows=
2024
Number
Education
Govcrnance/Support
12
12
14
26

FIRST STEPS WOMEN'S CENTRE
Notes to the Financial StatementS& For the Year Ended 31 March 2025 (continued)
11 Government Grants
Income trnm Li()vernment LFrantS Lompriscs perforniance related g)ranls madL' by local auihorilies
to tund the Educalional probiramnies.
12 Corporation Taxation
The Lharity is e.xempt trom tax on income and (vains tallingy within seclion 505 ot.the Taxes Act
1988 or sectic)n 252 c)I' the T￿all(}n i)I" Chargeable Gains Act 1992 to the extent ilidt these are
applied to its charilablc obj¢cls.
13 Tangible fixed assets
Motor
vehicles
Freeholds
Plant
TOTAL
Cost as at
Cost as at
0110412024
3110312025
4i8.0()?
458.092
147.691
147,691
3?,782
32,782
638,565
638.565
Depreciation
Charge for period
DepreLiation
0110412024
164,951
1?8,931
25.010
1.943
26,953
318.892
3110312025
185.889
133.383
346,2?5
Nel Book Value
3110312025
?7? ?0)
14,308
292,340
Net Book Value
31103120?4
?93.141
18.760
7.77?
319,673
14 Debtors
3110312025
3110312024
Granl Debtor
DFC C.Ib Fundin
DcparlmLnt Ic)r Coiiimunities WC.CF Funding
524
6,216
?5,795
46,651
524
7,025
24,776
39,720
2,770
240
TEO (MEDF)
DI￿F - Levelling Up- REAP Project
Choice Housing
%WC' _ Accciunts Receivable
Radiu8 I lousing
5.193
75,055
27

FIRST STEPS WOM￿:￿,s CTr:N"fRTr:
Notes to the Financlal Statements For the Year Ended 31 March 202) (continued)
IS Creditorq: amounts falling due ivithin one year
2025
2024
Crcdit L(Ird
Other i¥'agies Costs
Accruals
2?]
546
7,595
A floating Chargye dated 28/61201 O was created bj the organisalion for seLuring all monies due to or becoin iiig
due to the organisation to Dankse Bank Ltd.
16 Analysis of charitable funds
Balance
Funds
Incoming
resources
ResourLes
expended
0110412024
Transfers
3110312025
General fund
Designated Retained
Rescrves
Tolal
18?8?9
10.411
18,699
211.939
150.000
332,899
1511.OQO
361939
10.411
General fund
The 'free reserves, after allowing for all dcsigiiated funds.
Designaled Retained Reserves
De5igFnaled fund io cover 4 months operational costs in the event of shortfall oji funding.
17
Analysis of movements in restricted fund
Balance
Asat
0110412024
Funds
Incoming
resources
Resources
expended
Transfers As at 3110312025
EduLatioii
Total
369,90?
369,902
580.481
580.481
48?.8 j3
48? 8)3
18,699)
118699)
448,830
448 830
28

FIRST STV.PS WOMF.N'S CF.NTRF.
Notesi to the Financial Statements For the Year Ended 31 March 2025 (continued)
Description, nature and purposes of the fund
Education
To provide professional and personal development through educaiion and training.
As$et8 Property 2.sset8 fund
Thc valuc ot- ui)rcstrictcd fuiids represented bj. the tanoible fixed assets owned aiid used by tlie charity on an on-
going basis for educational activities.
3110312025
3110312024
Income
Gartield Weston Foundation
The Ediiiard Gostling Foiindalion
Big Lotterj. _ VERA'S Project
Charilies Aid Poundalion (CAF)
ChoiLL. I lousin
'RAP - Accounts Receivables
'I'hL Openwork. Foundation
L3KLA I'HL D()NATI()N C:F.NTIJRION MINGT L
SWC - ALcounts ReLeivable
I)UNBIA UK
Vicloria Holines Trust
Big Lottery - HeritagNe Fund
Esme Mitchell Grant
19,047
5,000
4,458
3,018
33,785
5,000
3,613
1.2iO
5,844
93
424
200
2,650
I lJ,577
1.000
Restricted Re&'enue Income
156,490
50.229
Capit>il
Fixed Assets
?9?,340
?9?.-140
319673
319,67J
Total Rcslricted income
448,8iO
369.902
18 Analysis of net assets betw'een funds
General
"und
Designated
Tr"unds
Restricted
Funds
Total
"rav)b7ible fixed assets
Cash at bank and in hand
Other net current assets/(liabililies)
Total
29?,340
i24.796
292,340
162.857
211.9)9
150,000
6.367
810769
211.9)9
150.000
448.830
29

FIRST s'rTr;ps WOMEN'S CEINTRE
Notes to the Financial Statemcnts For the Year Ended 31 Marcb 2025 (continued)
19
Contingent Liabilities
Tlierc is a contingent liabillty to r¢pa}' grants received under the terms of their associated letteri Ot" otTer if the
charity t.ails to achieve and maintain specified conditions.
In the opinion of the trustee.% the terms of these letters of ofter have been complied Nvith in full and no loss is
expectcd.
The Communit! Foundation For Northern Ireland has a charge over the prop¢rfy ? l A William Street,
Dunoannon, Co Tyrone, Folio TY 106i37L.
In Ihe opinion of the trustees no granl is due to be repaid.
20
Capital Commitments
A ret"urbishment coinpleled in 2018. Tlie project ￿an( funded by The Coinmunity Foundalioii for Northern
Irelaiid. The orgFanisdtion has agreed a ?O-year terni lease. Rent will be paid on an annual basis.
21
Related Party transactions and ultimate controlling party
The trustees are the d¢eiii¢d conlrolliIig part) due lo their position witliiii ihe Lompany.
22
Auditors, ¢thical Standards
In Lommon ￿'1th many OTganisali()ns ofils size and nalurc, thc charity uses its auditc)rs to assisl wilh the
coinpilation of thc statLltori, financial statcmcnts.
30