Charlty Registration No. NIC102384/X074187 Company Registraion No. N1028769 (Northern Ireland) SHANKILL WOMENS CENTRE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
SHANKILL WOMENS CENTRE LEGAL AND ADMINISTRATIVE INFORMATION Trustees Ms N Mccullough Ms L Bell Ms C Lawley Ms M Smith Ms N Thompson Secretary Ms N Mccullough Charity number NIC1023841X074187 Company number N1028769 Reglstered office 151-157 Shankill Road Belfast Co. Antrim Northern Ireland BT13 1FD Auditor FPM Accountants Limited 1 3 Arthur Street Belfast Co. Antrim Northern Ireland BT1 4GA Solicltors Thompson Crooks Solicitors 325 Shankill Road Belfast BT13 1FX Key Management Personnel B Carlisle {CEO) C Lundy L A Kinnon
SHANKILL WOMENS CENTRE CONTENTS Page Trustees, report ststement of trustees, responsibilities Independent auditor's report 12- 17 Statement of financial activities 18- 19 Balance sheet 20-21 Statement of cash flows 22 Notes to the financial statements
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2023 The trustees present their report and financial statements for the year ended 31 March 2023. The financial statements have been prepared in accordance with the.accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, tlie Companies Act 2006 and 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" {as amended for accounting periods commencing from 1 January 20191. Objertlves and Activities: Organlsational Background Shankill Women's Centre Mission Statement: "Providing an accessible resource and development support for women in the Greater Shankill and btyond.. Shankill Women's Centre was formed in 1987 by a small group of women interested in running women only education classes and by 1998 it had obtained new shared premises with North and West Belfast Health and Social Services Trust. The Shankill Women'5 Centre currently run5: The Health & Well-Being Project tskes a holistic approach to +he prevention of soclal isolation. We do this by covering an array of topics including emotional and mental health, physical health, and social wellbeing classes. All classes are cross-community and intergenerational. Emotional and Mental Health classes allow women a safe environment to explore and express their feelings in positive and healthy ways. Physical Health classes provide a range of different activities ensuring that women with all abilities and disabilities can participate in exercise classes. Social wellbeing and recreational classes help with hand-eye coordination, maintaining and learning new skills, supporting their peers while making new friends preventing social isolation. These classes also help to improve not only their mental health but their physical health. A range of cla55es The Health & Well-Being Project provided: Emotional and Mentsl Health Positive Vibes omen's Emotional Health Kintsu i Ho Mental Health Resilience 12 artici 18 artici ants ants 11 participants 15 articipants Physical Bootcam Zumba Chairbased Acttvi ua Aerobics 21 artici ants 13 articipants 28 partici ants 22 artici ants
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Social Well-Being and Recreational Stitchin Sisters Glasshouse Art Grou Ceramics 35 articipants artici ants 15 partici 9 artici ants Allotment ants As well as regular classes The Health & Well-Being project also provide one off workshops and inforrnation days on topics such as Mindfulness and Mental Health. SWC also provides alternative therapies. Childcare Unit The child-care Facility within the centre provides an invaluable resource to the parents through the provision of high quality care for their children it is also there to help and support parents either if they are working or taking part in Educationl Health Project. All staff are qualified and this is a safe and nurturing environment were children learn and develop through play. We work in partnership with parents to ensure hildren's needs are paramount. The child-care programme is organised by a Child-care Manager. A Child- Care Organiser who runs the facility on a day-to-day basis and a team of qualified staff The Childcare Facility is registered as Full Day Care with North & West H.S.S.S Trust. Opening hours are Monday to Friday 8.30am - 5.30pm The stsff have completed and a number of courses child development, health and safety, safeguarding children and child protection to add to their continuous development to ensure we help all the children in our care meet all their area5 of developmenL High scope Ongoing The childcare project within the Shankill Women's Centre implements the High-scope Programme which is an early learning plan for pre-school children. The programme is based on the idea that children learn best from activities that they plan and carry out themselves. High-scope is based on a balance between activities initiated by the children and those arranged by the adults. It is important to build on children's strengths, interests and abilities and to develop their self-esteem and problem 501ving skills and to help them to understsnd and accept differences in a wider Social setting. Media Initiative Ongoing The childcare is containing to use the Media Initiative for Children Respecting Difference Prograrme. The children would use this resource each week wither with the puppet's or the story books. Major research has found evidence that the programme is effective in improving outcomes in young children in relation to their social and emotional development and awareness of and attitudes towards cultural differences. Project Objectives.. With the resources in place the project will be able to monitor the development of the children's intellectual, verbal, cognitive, social and emotional skills. Children will also gain confidence and independency. The Childcare facility will provide the childreT7 With the social contact of other children that will crucial to their individual development.
SHANKILL WOMENS CENTRE TRUSTEES, REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 To provide a quality child focused environment in which children feel secure and safe. To foster and develop each child's sense of self-value and esteem. To welcome all parents and their children regardless of their religion, race, marital status sexual orientation or disability. To provide child-care which embraces social policy and legislation in respect of children Ichildren N.1. Order 1995}? To promote equal opportunities and ensure that all children are encouraged to participate. To be sensitive of the wishes and feelings of parents whose children are in our care. To implement the High Scope programme. To provide a structured programme that will enable children to develop socially, emotionally, intelleciually, verbally and physically, encouraging children to learn and explore and develop. To recognise and meet the developmental needs of each child and to offer choices, to involve them in all decisions affecting them, to seek their opinion at all time opportunitie5. To help raise awareness in the children of attitudes towards cultural differences and respecting those differences. This will in turn improve effective outcomes in the young children which they will take home to their families. Staff are all trained to deliver this programme and ensure all children are valued and respected in a safe and nurturing environment. Childcare Unit. Welcome Space/Drop-In Area The Shankill Women's Centre provides a welcome space/drop in facility for all women irrespective of religion, culture. This is a female only, secure, safe and welcoming environment. This facility is a way for women to meet others, socialise and find out more about the women's centre and the work that is canied out there, without the commitment of signing up to any classes or services. This is a 'warm space, that is available to all the women throughout the winter months as a space that is continually heated and Wre hot water, tea and coffee are available. This provides an alternative to women sitting at home using their heating and absorbing the subsequent cost. Educatlon Our Shared Education Project is funded by The Executive Office and The North Belfast Good Relations Programme which is managed by the Community Relations Council ICRC) this enabled the delivery of formal and informal courses that were both personally progressive and which supported participants to find employment. Good Relations underpins this project and compliments shared learning as a standard for good practice. It enables the participants to gain a better understanding of cross community related issues. The partiipants gain a better understanding and can challenge their personal views and idea15 inherited generational. Persor)al development courses delivered by SWC develop confidence and raise self-esteem, aiding the participant to make infomied choices on how they can progress. Sharing and learning together offers the two diverse communities the opportunity to unite and grow, breaking down barriers and forming organic friendships while sharing the safe 'Shared Space,. GOALS programme Acrylic Nails course Open university OCN Working with children and young people with disabilitie5 Essential Skills {English & Maths) GCSE (English & Maths)
SHANKILL WOMENS CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Good Relations drama project Good relations through Art Emotional health Myths & Legends Drama & Performance STEPS to Excellence Classroom Assistant L3 Paediatric 1 st Aid Sign-Language level 1 level 2 History group Construction Skill Register (CSR) Autism Awareness L2 Greater North Belfast Women's Network GNBWN has continued to actively engage with other women's organisations providing opportunities to involve members in campaigns, consultation responses and participation in relevant research to ensure that their voices are heard. Cross Community Engagement.. The netOrk also provided and supported members to engage in various workshops, seminars and conferences providing information and awareness on topics and issues that affect their day to day lives. The underpinning rationale was to enable women to attend these and other events and this would act as a 'hook' to promote engagement in other good relations initiatives at grass roots. Throughout the year forum members attended many aclivities and events held by other members and stakeholders Members of the Network.. 1. LOCA (Lower Oldpark Community Association) 2. GlenBank Community Association 3. Women's Tec 4. Ardoyne Association 5. Good Relation Forum (Barron Hall) 6. TDK Community Group 7. Reclaim The Agenda 8. Women's Support Network 9. Ben Madigan Women's Group 10. Queenspark Women's Group 11. Ardoyne/Shankill Health group 12. Tigerfs Bay Women's Group 13. Whitewell Surgery Assocation 14. Cliftonville Community Group Empowering Young Women's project (EYW) Our EYW project is currently funded through Big Lottery, Empowering Young People, to support young women aged 15 25 years, who reside in the areas of North or West Belfast. Engagement can range between 12 - 15 months. The programme offers a range of personal and social development courses, fun- based opportunities, alongside accredited OCN qualifications in Money Management Step's to Excellence and Mentoring.
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Participants can avail of additional 1-2-1 mentoring support through an allocated support worker. We can support our young women through signposting and advocacy work. We can also support with childcare, transport, and hospitality. On completion of 80% of the programme participants can avail of a non-monetary incentive up to the value of £350. Llfe Skills project Funded through DFC, Developing Women to support Women aged 16+, across the DEA'S of Court or Oldpark. Our Life Skills project offers an 8-week programme, looking at topics such as: Relationships, Peer Pressure, STI'S, Contraception, Risk Taking 8ehaviour, Teenage Pregnancy. Through completion or the programme all participants gain an OCN qualification, level 1 in Life Skills. All participants are given the opportunity to take home an Infant Simulator to experience the realities of parenting. Each grouping is supported and encouraged to organise a celebration event at the end of the course, This programme also encourages participants to actively seek out and avail of volunteering opportunities within the community to enhance their skills and knowledge of the community sector. Change Makers project Change Markers is a project supporting women 18+, who live in either North or West Belfast. Currently funded through Department of Foreign Affairs, as one of their strategic partners. Delivered over a period of 30-week's the programme content is as follows.. Participants can work towards three OCN Level 2 accreditations in Community Development, Civic Leadership, Mediation and Facilitation. Workshops are offered throughout the lertgth of the programme, examples of which could be. conversation with (elected representativel., meet your MLA, welfare advice, gender identity etc. Site Visits to four political institutions - Belfast City Council, StormonL The Dail/Senate, Weskninster. These visits are an opportunity to put learning into practice and view how politics really operates. Six Change seminars that will run throughout the year and offer an opportunity to bring women together to have their voices heard on issues affecting them, their families, or the wider community arena. For those individuals that are unable to comrnit to the longer programrne a short 4 x week programme is offered and explores the following.. current political voting system, mediating challenging conversations, exploring political manifestos and the workings of the local assembly. Volunteer Projert Shankill Women's Centre Volunteer Project started in December 2022 with the target of reaching, rruiting, and training 20 volunteers within its 1st year. As of now (Aug 23) 30 volunteers have been recruited with a core group of 17 volunteers tsking part in all training that has been provided, with a majority takng part in all essential training and gaining necessary qualifications. Two volunteers have progressed into WO through the confidence gained and support gtven by SWC, while another is actively seeking employment. Throughout all SWC projects volunteers have tsken part in over 30 different events, ranging from LEing in the Women's centre for VIP visits, going on trips with staff to help and support them, cooking for SWC creche, weekly advice clinic and reception cover.
SHANKILL WOMENS CENTRE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 The volunteers have also taken part in fundraising by, going out getting materials, making up baskets and going round all the classes running to sell ballots. This was done at easter and again for the creche at the kings, coronation. The participants {10-20 vols) meet once per month for a casual catch up with both the coordinator and each other, but also have one to one supervision sessions with the co-ordinator. Th project will be finishing the year with a celebration/Christmas dinner where they will be thank for all their help and given out all certificates. FINANCIAL REVIEW Currently SWC is in a unique position having secured funding from various government departments and are in the depending on the lulfilment of target outcomes we could be in the position to secure further funding. This is due to sound financial management, forward thinking and strategic planning. Principal Funding Sources DFC - Core Staff & Health Proje DFC/vcD - Childcare Project DFC/Developing Women (Fresh Startl CRC/Pathfinder- Network Coordinator BCC - Revenue TEO - North Belfast Strategic Good relations TEO Central - Shared Community Education Pathways Fund - Childcare Project The National Lottery- Empowering Young Women SEUPB - New Build Shared Women's Centre/Programme Money DFA - Shared Education / Change Makers Project ReseNes Pollcy - Shanklll Women's Centre Shankill Women's Centre delivers a range of programmes and seNices and has been successful in obtaining funding from a variety of source5. All of these grants, however, are in the form of restricted fund& Non- restricted income amounts to less than two per cent of total income. The Directors have reviewed the charity's need for serveS and consider that these are necessaw. la)to protect the charity against- li)late payment of grants by funders; lii)non-renewal of existing grants and so ensuring continuity of seiceS while alternative sources of funding are sorted or to allow a smooth and gradual wind-down of one or more seryice5,' or {b}in circumstances where there is a proportionately high number of redundancies. The equivalent of four months annual revenue costs is considered by the Directors to be a reasonable target. This policy will be reviewed annually by the Directors. This figure is based on the number of staff.
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Related Parties WCRP The Women's Centres Regional Partnership IWCRP) is a partnership of four lead regional women's organisations linking with fourteen frontline women's organisations across Northern Ireland. This partnership emerged from and has been ongoing, from the report of the Review Group on women's organisations providing support and services to disadvantaged areas. TWN Training for Women's Network is a regional neOrk who delivers higher level course's for women. They are also a lead in producing information and services for the Women's Sector in Nl. GSPB The Greater Shankill Partnership Board was established in 1995 with the aim of producing and delilering a strategy for the social and economic regeneration of the Greater Shankill area. The CEO represents the Women's Centre on this board and is also the acting chair at present. It also acts as a delivery agent for number of programmes which assist in the regeneration process and in particular Neighbourhood Renewal through Department for Communities. WSN The Women's Support Network is an umbrella organisation for women's groups, centres and projects which are women centred and community-based or adopt a community development approach. It is a charitable and feminist organisation, which operates in the Greater Belfast area while maintaining strong links with women's projects and networks regionally and nationally. The Women's Support Network plays a unique role in co-ordinating and networking with community-based women's organisations and facilitating joint lobbying to challenge inequity and promote positive policy change. North Belfast Contract Holders is a grouping which meet on a monthly basis and receive funding frorn The Executive Office {TEO). This is the primary unit for promoting and providing good relation projects across North BelfasL The Centre has 2 representatives on this group. Clonard. Mld-shankill Inrtiative ICMSI) This a cross-community group which meets on a monthly basis in order lo organise activities such as An annual Christmas market and various projects which bring the people of Shankill and Clonard areas together. CEO Report up to December 2023 Funding cut5 has caused a lot of uncertainty throughout the Centre and I have managed this by keeFing stsff informed and as up to date as possible. Core Staff - The funding for core staff was only funded on a three-monthly basis from April 23. However, we were informed in July that this has been changed to March 25 by Dept for Communities {DfQ Shared Education - We were unsuccessful with this funding from TEO due to funding cuts. However. have managed to keep project manager on from April 23 through funding from a joint Lottery project Iconnect 4) Women's Tec and Levelling Up monies through WRDA.
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Network - we were also unsuccessful with this funding from CRC due to lack of funding however we quickly applied to DFA and were successful for 1 year from 1st August 2023. Finance- The assistant left this post in March 2023 and following a period of absence we filled the post in November 2023. Youth Empowerment Project - Running well and is very successful - meeting targets - we will be approaching lottery for an extension to this project as there is an underspend. We will also be re- applying for a further 3 years. Health and Wellbeing this project is part of the core funding and is secure - working the classes 'out of the centre, is not ideal but cannot be helped as space is an issue. Change Makers- is running well and has been very successfijl. We have expanded some of the work due to interest and demand. Volunteer project - a very successful project with volunteers who are very keen to be involved - they have been going through iheir training and have all been vetted there is also a waiting list. This is presently funded by SEUPB and we will be submitting to Lottery to extend this projecL Communlcations Offlcer- 15 also from SEUPB funding - and this post has been very successful - we will be looking for a way to extend this post. Creche - running to usual capacity. New Build This build is like a phoenix from the ashes and is rising fastll We have been in constant contsct with all relevant parties and been attending relevant meetings with Belfast City Council/ Todds Architects/Special European Programmes Body and oihers. The Build is on schedule to be finished on December 2023 however, we will be doing a gradual 'move in, in order to ensure a smooth and trouble-free transition. We have been working with Belfast City Council who are our lead partner on an 'Official Opening,. This is likely to happen in late spring of 2024. Funding from the Nl Housing Executive for a business plan - This has been going well and will infom) the Centre on its strategic direction going fomard. Logo and Brandlng As a decision was made for the Centre to change its name to Shankill Shared Women's Centre we have been working with a company called She Said who have helped with our new branding and new logo for the new build - this has been approved by all funders Funding from the Nl housing ExecutNe for a business plan- This has been going well and will inform the Centre on its strategic direction going forward.
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 37 MARCH 2023 A consultancy called Blu Zebra will be carrying out the new business plan. This is an essential piece of work as so much has changed over the past number of years - covid /lockdown and the present funding ar)d cost of living crisis. This will help to direct us in a strategic manner towards our work from now- to the movtr and what we do afterward within the new build. Overall, this has been the main thrust of the work as well as the day-to-day work of the Centre whith has been carried out by our team of hardworking, dedicated staff who are a credit to SWC. The period ahead (2024) will be a massive upheaval and change for all involved however, the Centre- and all involved are not women to shy away from a challenge and I have no doubt that we will overcome any 155ues that arise. The trustees, who are also the directors for the purpose of company law, and who Served during the year and up to the date of signature of the financial statements were: Ms N Mccullough Ms L Bell Ms C Lawley Ms M Smith Ms N Thompson The Charity is a company limited by guarantee.
SHANKILL WOMENS CENTRE TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Audltor The auditor, FPM Accountants Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006. Dlsclosure of Information to auditor Each of the trustees has confimed that there is no information of which they are aware which is rdevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken apwopriate steps to identify such relevant information and to establish that the auditor is aware of such infoation, The trustees, report was approved by the Board of Trustees. Ms M Smlth Trustee 10-
SHANKILL WOMENS CENTRE STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 37 MARCH 2023 The trustees, who are also the directors of Shankill Womens Centre for the purpose of company law, are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law and United Kingdom Accounting Stsndards {United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which ghie a true and fair view of the state of affairs of the charity and of the incoming resources and application OF resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to.. select suitable accounting policies and then apply them consistently,, observe the methods and principles in the Charilies SORP,. make judgements and estimates that are reasonable and prudent and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. 11
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF SHANKILL WOMENS CENTRE Opinion We have audited the financial statements of Shankill Womens Centre (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and the notes to the financial statements, including signific<int accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK 8no Republic ollreland (United Kingdom Generally Accepted Accounting Practice). In our opiniors, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2023 and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Prartice,. and have been prepared in accordance with the requirements of the Companie5 Act 2006. Basis for oplnlon We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS {UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors responsibilities for the audit of the f Inancial statement5 section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is suffi'cient and appropriate to provide a basis for our opinion. 12-
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHANKILL WOMENS CENTRE Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significanl doubt on the charity's ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respett to going concern are described in the relevant sections of this report. Other Informatlon The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otheiSe appears to be materially misstated. If we identify such material inconsistencies or apparent material misststements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. 13-
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHANKILL WOMENS CENTRE Matter5 on which we are required to report by exception We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require u5 to report to you if, in our opinion- the information given in the financial statements is inconsistent in any material respect wilh the trustees, report; or sufficient accounting records have not been kept,. or the financial statements are not in agreement with the accounting records,. or we have not received all the infomiation and explanations we require for our audit. Responsibilities of trustees As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for thé preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 14-
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHANKILL WOMENS CENTRE Auditor's responsibilities for the audit of the financial statements We have been appointed as auditors under section 65 of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objertives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable a55urance is a high level of assurance but 15 not a guarantee that an audit conducted in accordance with ISAS (UKI will always detect a material mi55tatement when it exists. Misstatement5 can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of Users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misststements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. We obtained an understanding of the legal and regulatory framework applicable to the compaiiy through enquiry of management, Sector research and the application of cumulative audit knowledge. We identified the following principal laws and regulations relevant to the company ~ Companies Act 2006, Charities Act (Northern Ireland} 2008 and the Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective I January 2019). We developed an understsnding of the key fraud risks to the entity (including how fraud might occur), the controls in place to help mitigate those risks. and the accounts. balances and disclosures within the financial statements which may be susceptible to management bias. Our understanding was obtained through review of the financial statements for significant accounting estimates, analysis of journal entries, walkthrough of the key controls cycles in place and enquiry of management. 15-
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHANKILL WOMENS CENTRE Our procedures to respond to those risks identified included, but were not limited to: Enquiry of management, and the entity's solicitors around actual and potential litigation and claims. Enquiry of management to identify any instances of non-compliance with laws and regulations. Reviewing minutes of meetings of those charged with governance. Reviewing financial ststement disclosures and testing to supporting documentation to asse55 compliance with applicable laws and regulations. Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transartions outside the normal course of business. A further description of our responsibilities is available on the Financial Reporting Council's website aL' https'.//www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 16-
SHANKILL WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF SHANKILL WOMENS CENTRE This report is made solely to the charity's trustees, as a body, in accordance with part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters 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 not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this repo or for the opinions we have fomied. Lowry Grant (Senior Statutory Auditor) for and on behalf of FPM Accountants Limited Chartered Accountsnts ststutory Auditors 1 3 Arthur Street Belfast Co. Antrim Northern Ireland BT14GA FPM Accountants Limited is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under of section 1212 of the Companies Act 2006. 17-
SHANKILL WOMENS CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Unrestricted Restricted funds funds 2023 2023 Total Unrestricted Restricted funds funds 2022 2022 Totsl 2023 2022 Notes Income from: Donations and legacies Charitable activities 267,021 522,912 267,021 629,997 6,346 79,138 248,549 468,423 254,895 547,561 107,085 Total income 107,085 789,933 897,018 85,484 716,972 802,456 endlture on: Raising funds 50,582 50,582 46,341 46,341 Charitsble activities 107,706 715,174 822,880 28,560 731,528 760,088 Other 10 3,493 3,493 2,123 1,000 3,123 Total resources expended 161,781 715,174 876,955 77,024 732,528 809,552 18-
SHANKILL WOMENS CENTRE STATEMENT OF FINANCIAL AcfiviTIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Net (outgoing)/ incoming resources before transfers 154,6961 74,759 20,063 8,460 (15,556) (7,0961 Gross transfers between funds (28,426) 28,426 11,717 111,717) Net (expenditure)Ilncome for the year/ Net movement in funds {83,122) 103,185 20,063 20,177 (27,273) {7,0961 Fund balances at 1 April 2022 163,809 53,225 217,034 143,632 80,498 224,130 Fund balances at 31 March 2023 80,687 156,410 237,097 163,809 53,225 217,034 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. 19-
SHANKILL WOMENS CENTRE BALANCE SHEEr ASA T37 MARCH 2023 2023 2022 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 14,077 17,846 12 112,375 119,330 176,637 45,528 231,705 222,165 Credltors: amounts falllng due withln one year 13 {8,685} 122,977} Net current assets 223,020 199,188 Totsl assets less current liabllities 237,097 217,034 Income funds Restricted funds Unrestricted funds 15 156,410 80,687 53,225 163,809 237,097 217,034 -20-
SHANKILL WOMENS CENTRE BALANCE SHEET (CONTINUED) ASA T31 MARCH 2023 The company is entitled to the exemption from the audit requirement contained in settion 477 of the Companies Act 2006, for the year ended 31 March 2023, although an audit has been carried out under section 65 of the Charities Act (Northern Ireland) 2008. No member of the company has deposited a notice, pursuant to section 476, requiring an audit of these financial statements under the requirements of the Companies Act 2006. The directors acknowledge their responsibilities for ensuring that the charity keeps accounting records which comply with section 386 of the Act and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company. The members have not required the company to obtain an audit of its financial statements under the requirements of the Companies Act 2006, for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on . T I I Ms M Smith Trustee Company Registration No. N1028769 21
SHANKILL WOMENS CENTRE STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 37 MARCH 2023 2023 2022 Notes Cash flows from operating artivlties Cash generated from/labsorbed by) operations 18 74,963 (52,473) Investing activities Purchase of tsngible fixed assets {1,162) Net cash used in investing actlvltles {1,162) Net cash used In flnanclng activities Net increa5e/{decrease) in cash and cash equivalents 73,801 152873) Cash and cash equivalents at beginning of year 45,528 98,001 Cash and cash equlvalents at end of year 119,330 45,528 -22-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies Charty information Shankill Womens Centre is a private company limited by guarantee incorporated in Northern Ireland. The registered office is l 51-157 Shankill Road, Belfast, Co. Antrim, BT13 1 FD, Northern Ireland. l.l Accounting convention The financial statements have been prepared in accordance with the charity's governing document the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102}" {as amended for accounting periods commencing from 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The fir)ancial statements are prepared in sterling, which is the funttional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the trustees have a reasonable expertation that the charity has adequate resoLJrces to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fijnds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject to specific conditions by donors that the capitsl must be maintained by the charity. 1.4 Income Income is recognised when the charity is legally entitled to it after any perfomiance conditions he been met the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recogni5ed at the time of the donation. -23-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.5 Expenditu Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Expenditure on ch3ritable activities includes the costs of providing accessible resource and development support for women in the Greater Shankill and beyond and activities undertaken to further the purposes of the charity and their associated support costs,. and Other expenditure represents those items not falling into any other heading. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. In accordance with Charities SORP (FRS 102), the general volunteer time of 5UPPOrters is not recognised. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Freehold land and buildings Leasehold improvements Plant and equipment 10% Straight Line 10% Straight Line 20% Straight Line The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in net income/lexpenditure) for the year. 1.7 Impaimient of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indKation exists, the recoverable amount of the asset is estimated in order to detemiine the exient of th impairment loss {if any), 1.8 Cash and cash equlvalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts we shown within borrowings in current liabilities. -24-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Accounting policies (Continued) 1.9 Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 'Other Financial Instruments Issues. of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrumenL Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there 15 an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financlal assets Basic financial asset5, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are 5ub5equently carried at amortised cost using the effective interest method unle55 the arrangement constilutes a financing transaction, where the transattion 15 measured at the present value of the future receipts discounted at a market rate of nterest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilitie5 classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognition of financial Ilabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee beneffts The cost of any unused holiday entitlement 15 recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.1 l Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. -25-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees a required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other *actors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimate5 are recognised in the period in which the estimate is revised where the revision affect5 only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Donations and legacies Restricted Unrestricted funds funds Restricted funds Total 2023 2022 2022 2022 Donations and gifts 267.021 6,346 248,549 254,895 Donations and gifts Department for Communities - Education & Training Belfast City Council - Revenue HMRC Job Retention Scheme 254,021 13,000 235,549 13,000 235,549 13,000 6,346 6,346 267,021 6,346 248,549 254,895 -26-
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SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Raising funds Unrestrirted Unrestrirted funds funds 2023 2022 Fundraisin Staff costs and ublici 50,582 46,341 50,582 46,341 -29-
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SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 37 MARCH 2023 Support costs Support Governance Costs costs 2023 Support Governance costs costs 2022 Staff costs Depreciation Repairs & Maintenance Office Expenses Insurance Management Costs Advertising & Publicity 11,044 4,930 4,912 34,154 4,967 4,705 360 11,044 4,930 4,912 34,154 4,967 4,705 360 10,499 5,072 7,538 33,646 4,788 4,289 1,547 10,499 5,072 7,538 33,646 4,788 4,289 1,547 Audit fees 6,000 6,000 5,000 5,000 65,072 6,000 71,072 67,379 5,000 72,379 Analysed between Charitable activities 65,072 6,000 71,072 67,379 5,000 72,379 Governance costs includes payments to the auditors of £6,00012022- £5,000) for audit fee5. Trustees None of the trustees (or any persons connected with them} received any remuneration or benefits from the charity during the year. No Trustee received remuneration or any other benefits for his/her trusteeship with the charity in the year 2021122.. £NIL). No trustee received travel expenses during the year ended 31 March 2Q3 (2021122: £NIL). No Trustee received payment for professional or other services supplied to the charity12021122'. £NIL). The employee benefits of the key management personnel were £170,701 {2021122'. £155,712). Employees The average monthly number of employees during the year was: 2023 Number 2022 Number 32 24 -32-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 Employees (Continued) Employment costs 2023 2022 Wages and salaries Social security costs Other pension costs 553,320 51,358 10,016 484,008 41.275 7,746 614,694 533,029 No employee received remuneration of more than £60,(KIO during the year (2022-NIL). 10 Other Unrestricted Restrlrted funds funds Total 2023 Total 2022 Financing costs 3,493 3,493 3,123 3,493 3,493 3,123 For the year ended 31 March 2022 2,123 1,000 3,123 -33-
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 11 Tangible fixed assets Freehold land Leasehold and bulldlngs improvements Plant and equipment Tolal Cost At l April 2022 Additions 431,683 178,494 303,623 1,162 913,800 1,162 At 31 March 2023 431,683 178,494 304,785 914,962 Depreclation and impaimient At 1 April 2022 Depreciation charged in the year 431,683 178,494 285,778 4,930 895,955 4,930 At 31 March 2023 431,683 178,494 290,708 900,885 Carrying amount At 31 March 2023 14,071 14,077 At 31 March 2022 17,846 17,846 12 Debtors 2023 2022 Amounts falling due within one year. Trade debtors Amounts owed by related parties Other debtors Prepayments and accrued income 4,234 38,497 66,307 3,337 3,178 38,497 131,664 3,298 112,375 176,637 13 Creditors.. amounts falling due withln one year 2023 2022 Other creditors Accruals and deferred income 3,885 4,800 3,610 19,367 8,685 22,977
SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2023 14 Retirement benefit schemes Defined contrlbution schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The charge to profit or loss in respeci of defined contribution schemes was £10,016 {2022 - £7,746). -35-
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SHANKILL WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR EIVDED 31 MARCH 2023 16 Analysis of net assets between funds Unrestricted Restrlcted Funds Funds 2023 2023 Total Unrestricted Funds 2022 Restricted Funds 2022 Totsl 2023 2022 Fund balances at 31 March 2023 are represented by.. Tangible assets Current assets/(liabilities) 1,103 70,898 12,974 152,122 14,077 223,020 17,846 35,379 17,846 199,188 163,809 72,001 165,096 237,097 163,809 53,225 217,034 17 Related party transartions Transactions with related parties During the year the charity entered into the following transactions with related parties: During the year, Shankill Women's Centre entered into transactions with Small Wonders Childcare, a related party. At the Balance Sheet date, the amount owed by Small Wonders Childcare was £60,340 (2022 - Small Wonders Childcare owed £38,497). 18 Cash generated from operations 2023 2022 Surpluslldeficit) for the year 20,063 (7,096) Adjustments for. Depreciation and impairment of tangible fixed assets 4,930 5,072 Movements in working capital: Decrease/lincreasel in debtors (Decrease) in creditors 64,262 114,292) 125,465) 124,984) Cash generated fr0ml(abrbed by) operation5 74,963 151473) 19 Analysis of changes in net funds The charity had no debt during the year. -38-