THE WOMEN'S SUPPORT NETWORK
FIIYANCtAL STATEMENTS
FOR THE YEIAR EI NDED 31ST MARCH 2023
( A COTrIPANY LIMITED BY CUABANTEE AND IYOT HAVIP4G A SHARE CAPITAL)
COMPANY REGISTRATION NUMBER NI 057580
CHARITY REGISTRATION NUMBER NIC 102763
O'HARA SHEARER
CHARTERED ACCOUNTANTS AND STATUTORY AUDITORS
547 FALLS ROAD
BELFAST
BTII 9AB

THE WOMEN'S SUPPORT NETWORK
FINANCIAL STATEMENTS
FOR THE YEIAR ENDEI D 31ST MARCH 2023
CONTENTS
Page
Reference and Administartive Lnformation
Trustees Annual Report
(including the Statement of Directors Responsibilities
in respect of financial statements)
2-10
Report of the Independent Auditors to the Members,
11-13
Accounting Policies
14-16
Statement of Financial Activities (incorporating the income and expenditure account)
17
Balance Sheet
18
Statement of Cash Flows
19
Notes to the Financial Statements
20-26

THI WOMEN'S SUPPORT P4ETWORK
FINANCIAL STATEMENTS
FOR TFII Y[*AR ENDED 31ST MARCH 2023
RIPORT OF THE INDEPENDENT AUDITOR TO THE MEiVIBERS'
Opinion
We have audited the financial statements of The Women's Support Network (the 'charity') for the year ended J l March 202)
which Comprise the Statement of Financial Adivities, the Balance Sheet, the Stateinent of Cash Flows and the notes to the
financial statements, including a summaiy of significant accounting policies. The financial repoiting frainework that has
been applied in their preparation is applicable law and United Kingdom A¢¢ounting Standards, including Financial
Reporting Siandai'd 102 Thefinancial Repoi'ling StQFFdard applicable in ihL? UK and Republic ofli'eland (United Kingdom
Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the ¢harilable company's affairs as at 31 March 202J and of its incoming
resources and application of resources, includtng its income and expenditure for the year then endcd;
have been properly prepared in accordance with the Financial Reporting Standard applicable in the UK and
RepLLblic of Ireland (FRS 102) (effective l Janaltary 2015) - (Charities SORP (FRS102)), the Financial Reporting
Standard applicable in the UK and Republic of Ireland (FRS 102).
have been prepared in accordance wtth the requirement5 of the Cornpanies Act 2006.
Basis for opÈnion
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 Auditor's responsibilities lor the audit of the accounts
section of our report. We are independent of the charity ill accordance ivith the etliical requireTnenls that are relevant to our
audit of the accounts in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities
accordance with these requirements. We believe that the audit evidence we have obtained is sufficienl and appropriate to
provide a basis for our opinion.
Conclusions relatin¢F to going concern
We have nothing to report in respect of the following matters in relation to which the ISAS (UK) require us to report to you
where..
the trustees, use of the going concern basis of accounting in the prepardtion of the financial statements is not
approprixte- or
the trustees have not disc105ed in the financial statements any identified material uncertainties that may cast
significant doubt about the charity's ability to continue to adopt the going concern basis of accounting for a period
of at least twelve months froTn the date when the fEnancial statements authorised for issue.
Other information
The other inforination comprises the information included in the annual report, other than the financial statements and our
auditovs report thereon. The trustees are responsible for the other infonytation. Our opinion on the fiT]an¢ial statements does
not cover the othei- information and. except to the exlent otherwise explicitly slated in our report, we do not express any fortn
of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other infonnation and, in doing so,
consider whether the other infonnation is materially incoosisÉent ivith the financial statements or our knowledge obtained in
the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent Tnaterial
mis5tatemenls, we are ￿qUIred to determine whether there is a material misstatement in the financial statements or a material
misstatement of the other information. If, b￿ed on the work we have perfomied, we conclude that there is a material
misstatement of this other information, we are required to report Ihat fact.
We have nothing to report in this regard,
Pagell

THI WOMEI N'S SUPPORT NETWORK
FINANCIAL STATEfvtENTS
FOR THE YEAR ENDED 31ST MARCH 2023
REPORT OF THE INDEPENDENT AUDITOR TO THE MEMBERS,
Mgtters on ivhich ive are required to report by exeeption
In the light of the knowledoe and understaiiding of the Trustees aiid its ¢nviroTtment obtained in the course of th¢ audit, we
have not identified material Inisstatements in the Trustees, Report.
We have notliing to report in respect of the following Inatters in relation to which the Companies Act 2006 requires u5 ÈO
report to you if. in our opinion:
sufficient accountinL¥ re¢ord5 have not been kept; or
the financial statements are not in aoi'eeinent with the accountin(F re¢ords' or
certain disclosures of trustees, remuneration specified by ILW are not made. or
we have not received all the inforn)ation and explknations 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 cotllP3ny law, are responsible for the preparation of tlie financial sratements and for beinu satisfied that
they give a true atid fair view. and for such intemal Control as the directors detemiine is necessary to enable the preparation
of finaneial statements that are free froin material misstatement. whether due to fraud or ei'ror.
In preparing the financial st2teinents, tlie trustees are responsible for assessing the charity's ability to eontinue as a going
oncern, disclosing, as applicable, matters related to going coneem and usiniF the goino concern basis of accounting unless
the trustees either intend to liquidate the company or to cease operation5, or have no realistic altemative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material
mi55tateinenL whether due lo fraud or error, and to issue an auditor's report that includes our opillion. Reasonable assurance
is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always delect a
material misstatement when it exists. Misstateinents Can arise frotn fraud or error and are considered material if. individually
or in the aggregate, they could reasonably be expected to influence t5)e eeonomic decisions of users taken on the basis of
these fmancial statements.
Irreoularilie5, including fraud. are instances of non-cornpliance with laws and regulations. We desion procedures tn line with
our responsibilities, outlined above, to detect inalerial misstatements in respect of ￿￿egular1t[eS. including fraud. The extent
to which our procedures are capable of detecting itrecyularities, including fraud, is detailed below.
Explanation 85 to wh8t e%tent the audit was considered cgpable of deteeting irregularities, including fraud
The objectives of our audit in respect of fraud. are to identify and assess the risk5 Qf material misstatement of the financial
stxtements due to fraud. to obtain sufficient appropriate audit evidence reEardints the assessed risks of material mis5tat¢Enent
due to fraud, through desianin(F and implementing appropriate responses to those assessed risks- and to respond
appropriately to instances of fraud or siispected fraud identified during the audit. Howev¢r, the primary responsibility for the
prevention and detection of fraud rests with both management and those char(Fed with .
overnance of the Charity.
Our approach wa5 a5 follows:
We obtained an understanding of the legal and regulatory requirements applicable to the charity and considered
that the most signifscant ar¢ the Companies Act 2006 and Ihe Financial Reporting Standard applicable in th¢ UK
and Republic of Ireland {FRS 102) (effective l Janaury 2015) - (Charities SORP (FRS 102).
Enquiry of management, those charged with governance and the entity'5 solicitors around actual and potential
litigation and claims.
Enquiry of entity staff in compliance functions to identify any instsnces of any non-complian¢¢ with laws and
regulatiotts.
Reviewing financial statement disclosure5 and testing to supporting documentation to a55e5s Compliance with
applicable laws and regulations.
Page 12

THEW
'S SUPPORT NETWORK
FINANCIAL STATEMENTS
EAR ENDE
31
MARCH 2023
REP
RT
HE INDEPENDEN
UDITOR TOT
MBERS,
AuditÉng the rssk of management override of controls. including thmugh t¢Sting joumal enlries flnd other
adjtsstments for appropriateness. and eValu￿]ng th¢ business rational¢ of significant trans8Ctions outside the
nomTral cours¢ of business.
As t)art of audit in accordance with ISAS {UK) we exercise pffkfession8i judgement and maintain professional sc¢pli¢ism
throughout thc audit. We olso:
Identify and assess Lhe risks of material misstatement of the financial statements, whth¢r due to fraud or ¢rw.
design and perfom audit piD¢¢dures responsive to those risks. urjd obtain audi( evid¢n¢¢ that is sufficien( and
appropriate io pN>vide a b￿15 for our opinion. The risk of Dot d¢t¢cting a material mi$5¢atcment resulting fn)m
fraud is higher than foron¢ ￿Ul1]ng fTom error. as fr&ud may iT)volve collusion, forgery. intentional omissiofts,
misrepresentations, or the ov¢rride olinternal control.
Obthin an undcrstanding of internal control r¢levant to the audit in ord¢r to design audit proc¢dur¢s that a
appropriat¢ in the circumstonee5. but noi for th¢ purposes of expressing an opinion on th¢ ¢ffcrtiv¢nes5 of the
Cotnpany's internal conttrjl.
Evaluate the appropriateness Ora￿oUntIng Folicies used and th¢ r¢asonableness of accounting estimates and
r¢lated disclosures made by the dir¢¢tors.
Concludr on the apprOpriaten￿S of the directors, us¢ of the going concern basi5 of accounting and. based on th¢
audit evidence Obl￿n¢d. whether a ma￿ria[ uncertainly ¢xists related to eycnts orwnditions thai may c￿1
significant doubt on th¢ ¢harity's ability to cofttinue as a going concem. If we conclud¢ that a moterial unc¢rtainty
exists, we are required lo draw attention in our atsdÉiols report to the Erlaled di5closur¢5 in the financial sttttements
or, if such disclosures are inudequale. to modily our opiTrion. Our ￿nclusIOnS are based Im ihe audii evidence
obtained up to our auditoV5 rqxJrL Hoivever. future evenis or conditiofis mav cause the charity to c￿e tu etsntinue
as a going con¢em.
Ev￿u#te the oyerdll PTesentaiion. stniLlure and contcnt of thL financi£a siaternents. including the disc105urcs. and
vhetherthe fjnancial statements represent the underlying tra1￿cli0nS and events in a manner that achiEve5 fair
presentation.
A further description of our respoRsibÈlities for the audit of the financial sl*Ltem¢nts is Ioc2ted on the Financial Rew>rting
Council's websitc at: httpJlWTr￿.fre.O￿.uklttudltorSr¢sponSlbll1tles. This description forn)s part of our auditovs repotl.
We communicate with those charged with governance regarding. among other tnatters. the planned SCO￿ and timing ol the
audit and significwjt finding5. inLluding any signifacant defici¢ncies in iniemal control that we identify during our audiL
Use of our report
This retK)rt 15 made solely to the charitabl¢ ¢ompany's membeTS, ès a b(￿v. in accordance with Chapt¢r 3 of Part 16 of the
Companies Aci 2006 and regulati0115 made Under that Act. Our audit Work has bcen unde￿%kert so thal w¥ mighÉ state to th¢
ehAritable CoMpan￿S members those tnatters we are required ￿ sthte to ihem in an al￿1t0￿. re￿rt und for no other purpose.
To the full¢st extent perniitted by law. we do noi accept or assume respoH5ibility to anyone other than thc charitable company
andi
m¢inbers as a
. for our audit WOTL for this reporL or for th¢ opinions we h&ve fornied.
LAW
NCE SHEARER F.C.￿, Sertior Statutory Aud&tor
FOR Af+lD ON BEHALF OF O'HARA SHEARER, Statutory Auditor
O'HARA SHEARER
CHARTERED ACCOUNTANTS
AND STATUTORY AUDITORS
547 Falls Road
Belfast
BTI 19AB
DAted: 22nd January 2024
Page 13