COMPANY REGISTRATION NUMBER: N1027592
CHARITY REGISTRATION NUMBER: XR37472
Women Too Windsor Women's Centre
Company Limited by Guarantee
Financial Statements
31 March 2023

Women Too Windsor Women's Centre
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2023
Page
Directors, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
10
Statement of financial position
11
Statement of cash flows
12
Notes to the financial statements
13

Page I
Women Too Windsor Women's Centre
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report)
Year ended 31 March 2023
The directors, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 31 March 2023.
Reference and administrative details
Registered charity name
Women Too Windsor Women's Centre
Charity registration number
XR37472
Company registration number N1027592
Principal office and registered 136-146 Broadway
office
Belfast
BT12 6HY
The directors
Nuala McAuley (Chairperson)
Norah Baillie (Treasurer)
Caroline Lambe
Marion White (Vice Chair)
Marlene Robinson
Elizabeth Brown
Rachel McKee
Alison Robinson
(Retired 4 August 2023)
Company secretary
Elizabeth Brown
Auditor
Johnston Graham Limited
Chartered accountants & statutory auditor
2161218 Holywood Road
Be￿ast
BT41PD
Bankers
First Trust
University Road
Belfast
BT7 1NA
Solicitors
J F Mccollum & Co
52 Regent Street
Newtownards
BT23 4LP

Page 2
Women Too Windsor Women's Centre
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2023
Structure, governance and management
The Management Committee employ the co-ordinators to overview and manage the Centre and report
back to Cornmittee on the daily activities and developments.
The co-ordinators direct and manage heads of departments with monthly supervision to review
activities and match with the ethos of the organisation. The heads of department overview and manage
each department and staff employed therein with a view of daily activities and services delivered.
All actions and outcomes roll back into Committee sub groups which are fed into the overall Committee
at monthly board meetings.
Objectives and activities
Windsor Women, s Centre is a community resource for women and children situated in an area of
disadvantage. The Centre improves women's lives by providing a range of holistic service ServI￿S
and activities:
An Education programme
Health and Therapeutic services
Registered Day-care provider and Children and family services
Advice and information service
Community capacity buildinglinttiativeslpartnerships
Advocacyllobbying of women's interestslissues

Page 3
Women Too Windsor Women's Centre
Company Limited by Guarantee
Directors, Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2023
Achievements and performance
Windsor Women's Centre is committed to addressing the inequalities women and children in our
disadvantaged communty experience and enable them to have a better quality of life and reach their
potential. To do this we deliver programmes and ServI￿S to meet the complex needs of our service
users. our work includes:
Education & Employability programmes
- Children's Services Petals Day care, Family Support & After schools - Health & Wellbeing ServI￿S
Advocacy. cross community and community capacity building
We provide an annual Education programme so that women can obtain qualifications and skills to
enhance their employability. In 2022 - 23 we had 164 women from 22 nationalities engaged in our
classes which included options". Steps to Excellence Personal Development. ICT Skills to learn online.
Level 3 Working with children with Autism, Essential Skills in Numeracy. Emergency First Aid, and
Levels 1- 3 of ESOL English as a Second Language. ESOL was a popular choice. language
acquisition is essential to to being able to communicate, build relationships, understand different
cultures and the societal norms and structures of N.1. It also contributes to an integrated and inclusive
community, within our centre we provide a unique shared space for women of all ages. backgrounds
and ethnicities to meet and interact. including facilitating cross community links. This year we were
pleased to connect with Footprints Women's Centre in West Belfast through a peace & reconciliation
Gross community project funded by D.A.F. Department of Foreign Affairs. 8 women from each area
took part in the project, with sessions alternating between each cent￿ to allow the women to visit
another community across the sectsrian divide, with the project concluding with a residential in
Newcastle Co. Down. The relationships built through this project we aim to maintain through further
work together.
Our Family and Children's Services provide a vital support for families in our area. Petals Day-care
provides day-care for 0 4 year old children and an after-schools club for children up to age 12.
delivering specialist earfy intervention developmental programmes and respite care for up to 60
children each day. The Children's services Manager C.S.M. works closely with the education team to
align our day-care provision with the education programme, as lack of childcare is a significant barrier
for women wanting to take part in our classes and personal development opportunities. The holistic
nature of our Centre provision means that each parent and child benefits from a raft of support. the
C.S.M. can link families with our Family Support Hub CASA or external agencies such as health
visitors or Surestart.
In 2022 - 23 the Family Support Hub CASA. which we administer. provided support for 721 individuals
including 436 children, far exceeding our annual target as we assisted the BHSCT with the roll put of
support for the 'Cost of living Crisis" impacting on vulnerable families. CASA facilitated access to
services such as Counselling. Play Therapy, Food and Energy Support. It also facilitated practical
support to local families at risk of harm by distributing £6550.00 in vouchers for everyday essentials,
energy bills. food, clothes, white goods. hygiene items etc. and issued 100 vouchers for the local Food
banks.
We aim to contribute to a healthier community by ensuring people have access to high quality health
and well-being support when they need it. This year when the negative impact of the pandemic on
mental health has become apparent we were pleased to deliver a Covid Recovery programme Rise &
Reset supported by the Department of Health Mental Health Fund. This project was a welcome
addition to our Mas maternal Advocacy and Support Project and Public Health Agency project. It
enabling us to expand our provision of 1-1 support for those with mild to moderate mental health
issues along with a recovery pathway of resilience building activities to include Children's Play therapy.
357 participants benefitted from health and wellbeing support which included our delivery of 287

Page 4
Women Too Windsor Women's Centre
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
sessions of Counsellingltalking therapies. 346 sessions of complementary therapies, 155 children's
early Intervention sessions and an activity programme of therapeutic arts and crafts.
Our Centre is a hub of community activity for local families, the diversity and intergenerational activities
we provide reflects our values and commitment to contributing to an inclusive community where
minorities are valued, there is equality of opportunity and support for all women and marginalised
groups such as senior citizens or those with poor health. Once a month we host a drop-in Global Café
so that women can infomally meet, chat and eat and feel part of a safe supportive community. We
also celebrate diversity by holding events which promote understanding of different cultures and
issues. this year we celebrated Chinese New year, St Patricks Day. Easter, International Women's
Day, Diwali and Christmas. Our Children's Services team play an import role in contributing to
community cohesion by providing community events. This year their annual summer scheme
supported 50 children. they also held a Family Easter Egg hunt and a very successful Christmas
Festival, this came complete with a a Christmas cabin in our Community garden with Santa and
Rudolf. which more than 200 families visited.
Financial review
The Centre's Restricted Funds have been applied to the objects specified by each project's funders. It
is the policy to meet all restricted fund deficits by transfers from the balance of accumulated
unrestricted funds.
The Statement of Financial Activities on page 10 indicates that the Centre had resources expended of
£642.479 in the year which is more than the incoming resources of £612.184 creating a defiGIt of
£30.295 for this year. This deficit has been arrived at after charging depreciation of £38,492. The
unrestricted deficit of the year amounted to £2,941.
The Balance Sheet at 31 March 2023 on page 11 shows a surplus of Unrestricted Funds at that date of
£430,911 and a surplus of Restricted Funds at that date of £504,339.
In accordance with guidance from the Charities Commission Nl. the trustees have determined that it
would be appropriate for the charity to hold a minimum unrestricted reserve of 6 months total operating
costs. In addition, due to Un￿rtaIntieS Su￿ound1ng future funding levels. the trustees consider that it
would be appropriate to cary additional reserves equivalent to three month's wages and salaries to
enable the review of such costs in line with revised funding levels should this OCGUr.
No significant events have occurred since the date of the Balance Sheet which affect the Centre on
which materially effect these financial statements.
Plans for future periods
We are currently exploring new Programmes for next year.
Directors. responsibilities statement
The directors, who are also directors for the purposes of company law. are responsible for preparing
the directors, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (Untted Kingdom Generally Accepted Accounting Practice).
Company law requires the charty directors to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.

Page 5
Women Too Windsor Women's Centre
Company Limited by Guarantee
Directors. Annual Report (Incorporating the Director's Report) (continued)
Year ended 31 March 2023
In preparing these financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the applicable Charities SORP.
make judgments and accounting estimates that are reasonable and prudent.
prepare the financial statements on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and
explain the charitys transactions and 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.
Auditor
Each of the persons who is a director at the date of approval of this report confirms that-
so far as they are aware, there is no relevant audit information of which the charitls auditor is
unaware; and
they have taken all steps that they ought to have taken as a director to make themselves aware
of any relevant audit information and to establish that the charitvs auditor is aware of that
information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies
Act 2006.
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entided to
the small companies exemption.
The directors, annual report was approved on 23 November 2023 and signed on behalf of the board of
trustees by.
Nuala McAuley (Chairperson)
Director
Norah Baillie (Treasurer)
Director

Page 6
Women Too Windsor Women's Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Women Too Windsor
Women's Centre
Year ended 31 March 2023
Opinion
We have audited the financial statements of Women Too Windsor Women's Centre (the 'charity) for
the year ended 31 March 2023 which comprise the statement of financial activities (including income
and expenditure account). statement of financial position. statement of cash flows and the related
notes, including a summary of significant 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 and Republic of Ireland
(United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give 8 true and fair view of the stste of the charitys affairs as at 31 March 2023 and of its
incoming resources and application of reSoUr￿s, including its income and expenditure. for the
year then ended:
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice.
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditoffs
responsibilities for the audit of the financial statements section of our report. We are independent of
the charity in accordan￿ with the ethical requirements that are relevant to our audit of the financial
ststements in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other ethical
responsibilities in accordan￿ with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors, use of the going concern
basis of a￿O￿ntIng in the preparation of the financial ststements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. individually or collectively. may cast significant doubt on the Charit￿s abilty to
continue as a going con￿rn for a period of at least twelve months from when the financial statements
are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described
in the relevant sections of this report.

Page 7
Women Too Windsor Women's Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Women Too Windsor
Women's Centre (continued)
Year ended 31 March 2023
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditor's report thereon. The directors are responsible for the other infonnation.
Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any fom of assurance conclusion thereon.
In connection with our audit of the financial statements. our responsibilty is to read the other
information and. in doing so. consider whether the other infonnation is materially inconsistent with 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 material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. 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.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the directors. report for the financial year for which the financial
statements are prepared is consistent Wtth the financial statements. and
the directors, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charty and its environment obtained in the
course of the audit. we have not identified material misstatements in the directors, report.
We have nothing to report in respect of the followtng matters in relation to which the Companies Act
2006 requires us to report to you if. in our opinion:
adequate accounting records have not been kept. or retums adequate for our audit have not been
received from branches not visited by us. or
the financial statements are not in agreement with the accounting records and returns: or
certain disclosures of directors, remuneration specified by law are not made. or
we have not re￿iVed all the information and explanations we require for our audit", or
the directors were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.

Page 8
Women Too Windsor Women's Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Women Too Windsor
Women's Centre (continued)
Year ended 31 March 2023
Responsibilities of directors
As explained more fully in the directors, responsibilities statement. the directors (who are also the
directors for the purposes of company law) are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view. and for such internal control as
the directors detennine 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 directors are responsible for assessing the charitys ability to
continue as a going COn￿rn, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the directors either intend to liquidate the charity or to cease
operations. or have no realistic alternative 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 misstatement. whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when rt
exists. Misstatements can arise from fraud or error and are considered material rf, 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 misstatements in respect
of irregularities, including fraud. The extent to which our procedures are capable of detecting
i￿egUlaritIes, including fraud is detailed below:
As part of the audrt process we obtained an understanding of the legal and regulatory framework
applicable to the entity, being FR102, Companies Act 2006 the UK taxation regime and compliance
with regulations in relation to the Coronavirus Jobs Retention Scheme and the Coronavirus Business
Interruption Scheme. In addition, we assessed the risks of material fraud through enquires with
management and those charged with corporate governance and analytical procedures were used to
assess any unusual or or unexpected relationships. As with all organisation of this size. there remains
an inherent difficulty in the detection of irregularities.
A further description of our responsibilities for the audit of financial statements is located on the FRC'S
website at www.frc.org.uklauditorsresponsibilities
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintsin
professional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements. whether due to
fraud or error, design and perform audit procedures responsive to those risks. and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misststement resulting from fraud is higher than for one resulting from error.
as fraud may involve collusion, forgery. intentional omissions. misrepresentations. or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances. but not for the purpose of expressing an
opinion on the effectiveness of the intemal control.

Page 9
Women Too Windsor Women's Centre
Company Limited by Guarantee
Independent Auditor's Report to the Members of Women Too Windsor
Women's Centre (continuedj
Year ended 31 March 2023
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the directors.
Conclude on the appropriateness of the directors, use of the going concern basis of accounting
and. based on the audit evidence obtained, whether a material uncertainty exists related to
events or conditions that may cast significant doubt on the charivs ability to continue as a going
concern. If we conclude that a material uncertainty exists. we are required to draw attention in our
auditor's report to the related disclosures in the financial ststements or, if such disclosures are
inadequate. to modify our opinion. Our conclusions are based on the audit evidence obtained up
to the date of our auditor's report. However. future events or conditions may cause the charity to
cease to continue as a going concern.
Evaluate the overall presentation. structure and content of the financial statements. including the
disclosures, and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with govemance regarding, among other matters. the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
internal control that we identify during our audit.
Use of our report
This report is made solely to the charitys members. as a body, in accordance with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charivs
members those matters we are required to state to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to anyone
other than the charity and the charit¢s members as a body, for our audit work, for this report. or for the
opinions we have fornied.
Ms E Mulholland (Senior Statutory Auditor)
For and on behalf of
Johnston Graham Limited
Chartered accountsnts & statutory auditor
2161218 Holywood Road
Belfast
BT4 1PD
23 November 2023

Page 10
Women Too Windsor Women's Centre
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2023
2023
Restricted
funds Total funds Total funds
2022
Unrestricted
funds
Note
Income and endowments
Donations and legacies
Charitable activities
Other income
1.353
16.409
37,107
54,869
1,353
573,724
37,107
1,855
586,875
18.955
557.315
Total income
557,315
612,184
607.685
Expenditure
Expenditure on charitable activities
57,810
584.670
642,480
611.766
Total expenditure
57.810
584,670
642,480
611.766
Net expenditure and net movement in
funds
(2,941)
(27,355)
{30,296)
(4,081)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
433,872
430.931
531.673
965,545
969,626
965.545
504,318
935.249
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive from continuing activities.
The notes on pages 13 to 21 form part of these financial ststements.

Page 11
Women Too Windsor Women's Centre
Company Limited by Guarantee
statement of Financial Position
31 March 2023
2023
2022
Note
Fixed assets
Tangible fixed assets
13
757,651
796,143
Current assets
Debtors
Cash at bank and in hand
14
46,470
358,250
46,084
390,714
436,798
404,720
Creditors: amounts falling due within one year
Net current assets
15
227.122
267,396
169.402
177,598
935,249
935,249
Total assets less current liabilities
965,545
965,545
Net assets
Funds of the charity
Restricted funds
Unrestricted funds
504,318
430,931
935,249
531.673
433,872
965.545
Total Charity funds
16
These financial statements have been prepared in accordance with the provisions applicable to
companies subject to the small companies, regime.
These financial statements were approved by the board of trustees and authorised for issue on 23
November 2023. and are signed on behalf of the board by:
/CJ)a
Nuala McAuley (Chairperson)
Director
Norah Baillie (Treasurer)
Director
The notes on pages 13 to 21 form part of these financial statements.

Page 12
Women Too Windsor Women's Centre
Company Limited by Guarantee
Statement of Cash Flows
Year ended 31 March 2023
2023
2022
Cash flows from operating activities
Net expenditure
(30.296)
(4.081)
Adjustments for..
Depreciation of tangible fixed assets
Accrued (income)lexpenses
38,492
(52,221)
38,492
54,238
Changes in."
Trade and other debtors
Trade and other creditors
{386)
11,947
{32,464)
{32.464)
(20,153)
393
Cash generated from operations
Net cash (used in)Ifrom operating activities
68,889
68,889
Cash flows from investing activities
Purchase of tangible assets
Net cash used in investing activities
(54,119)
{54.119)
Net (decrease)lincrease in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(32,464)
390,714
358.250
14,770
375,945
390,715
The notes on pages 13 to 21 form part of these financial statements.

Page 13
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2023
General infonnation
The charity is a public benefit entity and a private company limited by guarantee, registered in
Northem Ireland and a registered charity in Northem Ireland. The address of the registered office
is 136-146 Broadway, Belfast. BT12 6HY.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102, The Financial
Reporting Standard applicable in the UK and the Republic of Ireland., the 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) (Charities
SORP (FRS 102)) and the Companies Act 2006.
Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured at fair
value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the enttty.
Going concern
There are no material uncertainties about the charitys ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements,
estimates and assumptions that affect the amounts reported. These estimates and judgements
are continually reviewed and are based on experience and other factors, induding expectations of
future events that are believed to be reasonable under the circUmstan￿s.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the
charitys purposes.
Designated funds are unrestricted funds earmarked by the directors for particular future project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the temis of an appeal, and fall into one of two sub-dasses: restricted income funds or
endowment funds.

Page 14
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (continued)
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:
income from donations or grants is recognised when there is evidence of entitlement to the
gift. re￿Ipt is probable and its amount can be measured reliably.
legacy income is recognised when receipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably. in which case the value is derived from the cost to the donor
or the estimated resale value. Donated faciltties and services are recognised in the accounts
when received rf the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted serviGe. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and returned rf unspent. in which case
it may be regarded as restricted.
Resources expended
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be fully recovered. and is classified under headings of the statement of
financial activities to which it relates:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries. including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
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
be￿een the activities they contribute to on a reasonable. justifiable and consistent basis.
Tangible assets
All fixed assets are initially recorded at cost.

Page 15
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Accounting policies (¢ontinued)
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual
value, over the useful economic life of that asset as follows:
Buildings
Fixtures and fittings
20/0 Straight line
25 /0 straight line
Impairment of fixed assets
A review for indicators of impainnent is carried out at each reporting date. with the recoverable
amount being estimated where such indicators exist. Where the carying value exceeds the
recoverable amount. the asset is impaired accordingly. Prior impaimients are also reviewed for
possible reversal at each reporting date.
For the purposes of impairment testing. when ff( is not possible to estimate the recoverable
amount of an individual asse( an estimate is made of the recoverable amount of the cash-
generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable
group of assets that includes the asset and generates cash inflows that largely independent of the
cash inflows from other assets or groups of assets.
For impairment testing of goodwill. the goodwill acquired in a business combination is, from the
acquisition date, allocated to each of the cash-generating units that are expected to benefit from
the synergies of the combination. ]￿eSpeCtive of whether other assets or liabilities of the charity
are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a party to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
other financial instruments. including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or fInan￿d at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
other financial instruments are subsequently measured at fair value. with any changes
recognised in the statement of financial activities, with the exception of hedging instruments in a
designated hedging relationship.

Page 16
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continuèd)
Year ended 31 March 2023
Accounting policies (continued)
Financial instruments (¢ontlnuedJ
Financial assets that are measured at cost or amortised cost are reviewed for objective eviden
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardless of significance. and other financial assets that are
individually significant, these are assessed individually for impairment. Other financial assets are
either assessed individually or grouped on the basis of similar credtt risk characteristics.
Any reversals of impairment are recognised immediately. to the extent that the reversal does not
result in a carrying amount of the financial asset that eX￿edS what the carrying amount would
have been had the impaimient not previously been recognised.
Limited by guarantee
The company is limited by guarantee and has no authorised or issued share capital. The
company has charitable status accepted by the Inland Revenue under reference XR 37472.
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Donations
Donations
1,353
1,353
1,855
1,855
Charitable activities
Unrestricted
Funds
Restricted Total Funds
Funds
2023
DFC
Early Years
BHSCT
Surestart
Belfast City Council
PHA- Base Project
Womens Support Network
Other grants
Community Foundation Rise & Reset
The Executive Office
254,566
30.000
68.314
29.129
20.000
36.978
254,566
30,000
68,314
29,129
20,000
36,978
16,409
41,897
46,500
29,931
573,724
16,409
41.897
46.500
29.931
16,409
557.315

Page 17
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continuedj
Year ended 31 March 2023
Charitable activities (¢ontinued)
Unrestricted
Funds
Restricted Total Funds
Funds
2022
DFC
Early Years
BHSCT
Surestart
Belfast City Council
PHA - Base Project
Womens Support Ne￿ork
other grants
Community Foundation Rise & Reset
The Executive Offi
241,733
63.264
72,657
55,087
27.507
33,720
241.733
63,264
72.657
55.087
27,507
33.720
17.222
45.747
17,222
13,700
32,047
29.938
29,938
586.875
30.922
555,953
Other income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2023
Funds
2022
Contributions from Students. Trainees
and Creche
Other income
26,729
10,378
37.107
26,729
10,378
17.665
1,290
17,665
1,290
18.955
37,107
18.955
Expenditure on charitsble activities by fund type
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Cost of activities
Property expenses
Staff expenses
Support costs
11.137
22.623
110.240
31.368
430.729
12,333
584,670
121,377
53,991
430,729
36,383
642.480
24.050
57,810
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Cost of activities
Property expenses
Staff expenses
Support costs
12,219
16.787
107,299
38,323
406.723
30.415
119,518
55,110
406,723
30.415
611.766
29.006
582.760

Page 18
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
Expenditure on charitable activities by activity type
Activities
undertaken
directly Support costs
Total funds
2023
Total fund
2022
Cost of activities
Support services
Property expenses
Staff expenses
121,377
121.377
36.383
53.991
430,729
642,480
119.518
30,415
55,110
406,723
611.766
36,383
53.991
430.729
606,097
36.383
10. Net expendlture
Net expenditure is stated after chargingl(crediting)".
2023
2022
Depreciation of tangible fixed assets
38,492
38.492
11. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2023
2022
Wages and salaries
429,304
406,723
The average head count of employees during the year was 22 (2022". 23). The average number
of full-time equivalent employees during the year is analysed as follows:
2023
2022
No.
Number of management staff
22
23
No employee re￿iVed employee benefits of more than £60,000 during the year (2022: Nil).
12. Trustee remuneration and expenses
No trustees received remuneration or other benefits through employment with the charity.

Page 19
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2023
13. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Total
Cost
At 1 April 2022 and 31 March 2023
Depreciation
At 1 April 2022
Charge for the year
At 31 March 2023
1,382,969
249.317
1,632,286
603,590
32,065
635,655
232,553
6.427
238.980
836,143
38.492
874,635
Carying amount
At 31 March 2023
747,314
10,337
16.764
757,651
796.143
At 31 March 2022
779,379
14. Debtors
2023
2022
Prepayrnents and accrued income
46,470
46,084
15. Creditors: amounts falling due within one year
2023
2022
Accruals and deferred income
Social security and other taxes
209,126
17,996
227,122
261,347
6,049
267.396

Page 20
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
16. Analysis of charitable funds
Unrestricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Unrestricted Funds
Designated Funds
333,872
100,000
54.869
(57.810}
330,931
100,000
430,931
433,872
54,869
(57.810)
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
Unrestricted Funds
Designated Funds
331,146
80,000
51,732
(29,006)
{20.000)
20.000
333,872
100,000
433.872
411.146
51.732
{29.006)
Restricted funds
At
31 March 202
At
1 April 2022
Income Expenditure
Transfers
Restricted Funds
531,673
557.315
(584.670)
504,318
At
31 March 202
At
1 April 2021
Income Expenditure
Transfers
Restricted Funds
558,480
555,953
(582,760)
531.673
17. Analysis of net assets between funds
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
138.074
292,837
619.577
757.651
111.883
404,720
(227.122) (227.122)
504,338
935,249
430.911
Unrestricted
Funds
Restricted Total Funds
Funds
2022
Tangible fixed assets
Current assets
Creditors less than 1 year
Net assets
149,211
284.661
646,932
796,143
152,137
436,798
(267.396) (267.396)
531,673
965,545
433,872

Page 21
Women Too Windsor Women's Centre
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2023
18. Analysis of changes in net debt
At
At 1 Apr 2022 Cash flows 31 Mar 2023
Cash at bank and in hand
390,714
(32.464)
358,250