OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

THE WOMEN'S SUPPORT NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

(A COMPANY LIMITED BY GUARANTEE AND NOT HAVING 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 BT11 9AB

THE WOMEN'S SUPPORT NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

CONTENTS

Page

Reference and Administartive Information ]

----- Start of picture text -----
|||||| |---|---|---|---|---| |Trustees|Annual|Report|2-10| |(including|the|Statement|of Directors|Responsibilities| |in|respect|of financial|statements)|

----- End of picture text -----

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

----- Start of picture text -----
||||||| |---|---|---|---|---|---| |Balance|Sheet|18| |Statement|of Cash|Flows|19| |Notes|to|the|Financial|Statements|20-26|

----- End of picture text -----

THE WOMEN'S SUPPORT NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 STATEMENT OF ACCOUNTING POLICIES

Accounting Convention and Basis of Accounting

The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard which applies in the UK and Republic of[Ireland][(FRS][102)] (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Going Concern

At the time of approving the financial statements, the trustees’ have a reasonable expectation that the charity has adequate resources 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.

Income Recognition

Income is recognised when the Charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Interest Receivable

Interest on funds held is included when receivable and the amount can be measured reliably; this is normally upon notification of the interest paid or payable by the Bank.

Resources Expended

Expenditure is recognised on an accruals basis as a liability in incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings ofthe statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Fixed Assets

All tangible fixed assets are recorded at cost.

Page 14

THE WOMEN'S SUPPORT NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

STATEMENT OF ACCOUNTING

POLICIES (Continued)

Depreciation

Depreciation is calculated to write off the cost of fixed assets over their estimated useful lives at the following rates:

Fixtures and fittings Equipment

25% Straight line 25% Straight line

Repairs and Renewals

All repairs and renewals are written off as incurred

Pension Costs: defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding ofthe discount is recognised as an expense in the period in which it arises.

Debtors and Prepayments

Trade debtors and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors and Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the net movement in funds.

Page 15

THE WOMEN'S SUPPORT NETWORK FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

STATEMENT OF ACCOUNTING POLICIES (Continued)

Fund Accounting

Unrestricted funds are general funds that are available for use at the Trustees' discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside by the trustees out of unrestricted funds for specific future projects or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endownment funds.

Incoming Resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Reserves Policy

In line with good practice The Women's Support Network aims to build and retain a level of unrestricted reserves that match the needs of the organisation both at the current time and in the future to meet statutory obligations for both staff and suppliers in these times of funding uncertainty. These include:

Reserves will be monitored on an ongoing basis by the Finance and Personnel Trustee sub-group and an overview presented by the Operational Director at Trustee Board meetings to ensure the progress towards target level.

Page 16

THE WOMEN'S SUPPORT NETWORK

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) FOR THE YEAR ENDED 31ST MARCH 2025

----- Start of picture text -----
||||||||||| |---|---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Endownment|TOTAL|TOTAL| |Funds|Funds|Funds|2025|2024| |NOTES|£|£|£|=|£| |INCOME AND|ENDOWNMENTS|FROM:| |Donations|and|legacies|1|8,737|-|-|8,737|103| |Income|from|investments|2|-|-|-|-|-| |Income|from|charitable|activities|3|11,338|336,629|-|347,967|286,275| |Income|from|other trading|activities|4|-|-|-|-|-| |TOTAL INCOME AND ENDOWNMENTS|20,075|336,629|-|356,705|286,378| |EXPENDITURE|ON:| |Expenditure|on|raising|funds|5|-|-|-|-|-| |Expenditure|on|charitable|activities|6|-|312,202|-|312,202|274,679| |Other expenditure|-|-|-|-|-| |Net|gains/(losses)|on|investments|-|-|-|-|-| |TOTAL RESOURCES EXPENDED|-|312,202|-|312,202|274,679| |NET INCOME/(EXPENDITURE)|20,075|24,427|-|44,503|11,699| |Transfers|between|funds|9,489|(9,489)|-|-|-| |NET MOVEMENT|IN FUNDS|29,564|14,938|-|44,503|11,699| |RECONCILIATION|OF FUNDS| |TOTAL|FUNDS|BROUGHT FORWARD|77,159|16,832|-|93,991|82,292| |TOTAL|FUNDS|CARRIED FORWARD|106,723|31,770|-|138,494|93,991|

----- End of picture text -----

The Statement of Financial Activities includes all gains and losses in the year and therefore a Statement of Total Recognised Gains and Losses has not been prepared

All of the above amounts relate to continuing activities

The accompanying accounting policies and the notes form part of these financial statements

Page 17

----- Start of picture text -----
|||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---| |THE|WOMEN'S|SUPPORT NETWORK| |BALANCE|SHEET| |AS|AT|31ST MARCH|2025| |2025|2024| |NOTES|t|=a| |FIXED|ASSETS| |Tangible|assets|9|-|-| |CURRENT|ASSETS| |Debtors|and|prepayments|12|19,171|8,396| |Cash|at|bank|and|in|hand|11|207,490|195,890| |226,661|204,286| |Creditors:|amounts|falling|due within|one year|13|(88,167)|(110,295)| |NET|CURRENT|ASSETS/(LIABILITIES)|138,494|93,991| |TOTAL ASSETS|LESS|CURRENT ASSETS/( LIABILITIES|)|138,494|93,99]| |Creditors:|amounts|falling|due|after|more|than|one|year|-|-| |NET ASSETS/(LIABILITIES)|138,494|93,991| |FUNDS:| |ENDOWNMENT|FUNDS|-|-| |UNRESTRICTED INCOME FUNDS|14/15/16|106,723|77,159| |RESTRICTED|INCOME|FUNDS|14/15/17|31,770|16,832| |138,494|93,991| |These|fi|ancial|statements|were|approved|by|the|Trustees|on|15th|January|2026| |and|are|¥igyied o|{theif|Nehalf|by:| |A|[\/7| |dks|/|DATE|=|15th January 2026| |Trustee| |The|accompanying|accounting|policies|and|notes|form|part|of these|financial|statements|

----- End of picture text -----

Page 18

THE WOMEN'S SUPPORT NETWORK STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31ST MARCH 2025

----- Start of picture text -----
|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |NOTES|£|£| |CASHFLOWS FROM OPERATING|ACTIVITIES| |Cash|generated|from|operations|10|11,600|(54,627)| |Net|cash|inflow/(outflow)|from|operating|activities|11,600|(54,627)| |Investing|activities| |Investment|income|-|-| |Purchase|of tangible|fixed|assets|-|-| |Prior year adjustment|19|-|-| |Acquisition|of investments|-|-| |Disposal|of investments|-|2| |Disposal|of tangible|fixed|assets|-|-| |Net|cash|from|investing|activities|-|-| |Increase/(decrease)|in|cash|and|cash|equivalents|in|the year|11,600|(54,627)| |Cash|and|cash|equivalents|at|the|beginning|of the year|195,890|250,517| |Cash|and|cash|equivalents|at|the|end|of the year|11|207,490|195,890| |Relating|to:| |Cash|at|bank and|in|hand|11|207,490|195,890|

----- End of picture text -----

The accompanying accounting policies and notes form part of[these][financial][statements]

Page 19

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

1. DONATIONS AND LEGACIES Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Donations 8,737 - 8,737 103 - 103
Fundraising - - - - - -
Legacies - - - - - -
8,737 - 8.737 103 - 103
2. INCOME FROM INVESTMENTS Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Income fromUK listed investments - - - - - -
Income from cash 3 ; : - - -
3. INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Belfast Health& Social Care Trust- Supporting Families 6,338 106,086 112,424 6,395 98,974 105,369
Joseph Rowntree Charitable Trust - 70,317 70,317 - 79,128 79,128
Justice& Equality Fund- ROSA - 37,520 37,520 - 63,949 63,949
Department for Communities- Women's Regional Consortium - 106,366 106,366 - 88,204 88,204
Department ofForeign Affairs - Womens Platform 5,000 - 5,000 10,000 - 10,000
Solace Womens Aid - - - 19,953 - 19,953
UK SPF - Women Breaking Barriers (WRDA) 80,594 80,594 - 27,509 27,509
Less: Deferred Income - (64,254) (64,254) - (107,837) (107,837)
11,338 336,629 347,967 36,348 249,927 286.275
4. INCOMEFROM OTHERTRADING ACTIVITIES Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Fundraising and training - - - - - -
RoomHire 7 m 2 7 =

Page 20

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

5. EXPENDITURE ON RAISING FUNDS Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Promotional and fundraising costs - - - - - :
6. EXPENDITURE ON CHARITABLEACTIVITIES Unrestricted Restricted Unrestricted Restricted
Funds Funds 2025 Funds Funds 2024
£ £ £ £ £ £
Activities undertaken directly
Wages and salaries - 138,825 138,825 2,672 118,914 121,586
Employers national insurance - 6,647 6,647 59 10,967 11,026
Employers pension costs - 7,938 7,938 43 7,106 7,149
Volunteer costs - 3,769 3,769 - 3,923 3,923
Women's Centres distribution - 99,252 99,252 - 100,121 100,121
Insurance - 934 934 87 787 874
Rent and service charges payable - 10,466 10,466 1,735 8,731 10,466
Stationery and postage - 2,091 2,091 - 597 597
Printing - - - 64 284 348
Telephone and internet - 1,209 1,209 - 1,416 1,416
Computer maintenance and ITsupport - 6,234 6,234 - 706 706
Travel expenses - 1,524 1,524 - 692 692
Clinical supervision - 1,105 1,105 - 1,500 1,500
Room hire - 310 310 - 114 114
Consumer council focus groups - - - - 1,057 1,057
Debt focus groups - 1,705 1,705 - - -
Hospitality and meetingrefreshments - 1,676 1,676 - 1,308 1,308
Stafftraining and conferences - - - - 2,900 2,900
Promotional costs - - - - 40 40
Training materials and resources - 9,202 9,202 . - -
Affiliation fees - 275 215 96 35 131
Management fees - 6,338 6,338 6,395 - 6,395
Sundry expenses 0 - 0 : - :
Total activities undertaken directly 0 299,498 299,498 11,151 261,198 272,349
Support costs
Legal and professional fees - 10,215 10,215 : - -
Depreciation and impairment - - - - - -
Bank interest and charges - 453 453 - 387 387
- 10,668 10,668 - 387 387
Governance costs
Accountancy fees - = - - - -
Audit fees - 2,036 2,036 276 1,667 1,943
- 2,036 2,036 276 1,667 1,943
Total support and governance costs . 12,704 12,704 276 2,054 2,330
TOTALEXPENDITUREONCHARITABLEACTIVITIES 0 312,202 312,202 11,427 263,252 274,679

Page 21

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

7.NET (QUTGOING)/INCOMINGRESOURCES FORTHEYEAR 2025 2024
This is stated after charging/(crediting) £ £
Auditors remuneration 2,036 1,848
Depreciation - -
8. SALARY COSTS AND EMOLUMENTS 2025 2024
£ £
Total staffcosts were as follows:
Wages and salaries - keymanagement personnel 45,055 41,942
Wages and salaries - other staff 93,770 79,644
Pension Costs - key management personnel 3,605 3,309
Pension Costs - other staff 4,333 3,840
Employer social security costs - key management personnel 4,962 4,533
Employer social security costs - other staff 6,685 6,493
Employer social security costs - Statutory Maternity Pay Recoverable - -
Employer social security costs - EmploymentAllowance (5,000) -
153,410 139,761_
The average monthly number of employees during the year was as follows: 2025 2024
Number Number
i

No employees had emoluments in excess of £60,000 (2024: £Nil)

Staff remuneration and benefits

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity.

Trustees' remuneration and benefits

There was no trustees' remuneration or other benefits for the year ended 31st March 2025. (2024: £Nil)

Trustees' Expenses

There were no trustees' expenses paid for the year ended 31st March 2025. (2024: £Nil)

Page 22

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

9. TANGIBLE FIXED ASSETS

Premises
Improvements Equipment Total
£ £ £
COST
As at Ist April 2024 1,578 44,113 45,691
Additions - - -
Disposals - - -
As at 31stMarch 2025 1,578 44,113 45,691
DEPRECIATION
As at Ist April 2024 1,578 44,113 45,691
Charge foryear - - -
Eliminated on disposal - - -
As at 31st March 2025 1,578 44,113 45,691
Net book value 2025 : z 2s
Netbookvalue2024 - - -

10. RECONCILIATION OF OPERATING PROFIT TO NET CASH FLOW FROM OPERATING

ACTIVITIES FROM OPERATING ACTIVITIES

ACTIVITIES FROM OPERATING ACTIVITIES
2025 2024
£ £
Operating Surplus/(Deficit) forthe year 44,503 11,699
Depreciation and impairment - -
Movement in debtors (10,775) (4,374)
Movement in creditors (22,128) (61,952)
Gain on investments - -
(Profit)/Loss on disposal ofFixed Assets - -
Investment income - -
Netcashinflow/(outflow)fromoperatingactivities 11,600 (54,627)

Page 23

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

11. BANKAND CASH 2025 2024
£ £
AIB NI Sustainability Account 108,995 79,047
AIB NI Rape Crisis ServiceNI Account 64,024 103,819
AJB NI EHSSB Account 24,583 8,438
AIB NI Current Account - TWN-DfC/Consortium 9,888 4,586
207,490 195,890_
12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024
£ £
Debtors 17,831 6,247
Prepayments and accrued income 1,340 2,149
19,171 8,396
13. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024
£ £
Taxation and social security costs 2,091 -
Accrued expenses 21,822 2,458
Deferred income 64,254 107,837
88,167 110,295

Page 24

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

14. ANALYSIS OF NET ASSETS BY FUND

Fixed Assets Fixed Assets Current Current Transfers
-Charity use —_Assets Liabilities between Funds 2025 2024
£ £ £ £ £ =
Total Funds
Unrestricted funds - 106,724 - - 106,724 77,159
Restricted funds - 119,937 (88,167) - 31,770 16,832
- 226,661 (88,167) - 138,494 93,991

Page 25

THE WOMEN'S SUPPORT NETWORK NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025

16. UNRESTRICTED INCOME FUNDS 2025 2024
£ £
Balance at lst April 2024 77,159 $2,135
Incoming resources forthe year 20,075 36,451
Resources expended for the year - (11,427)
Transfers between funds 9,489 -
Balance at 31stMarch 2025 106,723 TELS
17. RESTRICTED INCOME FUNDS 2025 2024
£ £
Balance at 1st April 2024 16,832 30,157
Incoming resources for the year 336,629 249,927
Resources expended for the year (312,202) (263,252)
Transfers between funds (9,489) -
Balanceat31stMarch2025 31,770 16,832

18. RELATED PARTIES

There were no related party transactions in the year that require disclosure.

19. LEGAL STATUS

The Women's Support Network is a Company Limited by Guarantee. Each member has agreed to contribute £1 in the event of a compulsory winding up.

The Women's Support Network is a recognised Charity within the definition of Section 360(3) Income and Corporation Taxes Act 1970 by the Commissioners of the Inland Revenue.

20. CONTINGENT LIABILITIES

Since incorporation the charity has received various revenue and capital grants. A contingent liability exists to repay these grants should the conditions under which thet are awarded are not achieved.

21. POST BALANCE SHEET EVENTS

There have been no significant events affecting the Charity since the year end.

Page 26