Foyle Women's Ald Company Ilmlted by guarantee Consolldated Stalemenl ot Flnanclal Actlvltles (Includlng In¢ome and expendlture a¢counl} lor the Year Ended 31 March 2025 Unrestricted Re8tri¢ted Funds Funds Totals 2025 Totals 2024 Notes Incomo.. Incom8 from charitable aclivllies 59,623 1.737,194 1,796.817 1.307.870 Incom8 Irom Donalions and Legacies 36,222 12061 36,016 25.490 Investment income 1.289 1 ,303 841 Olhei. trading aclivilies Tolal 120.659 217.793 120,659 1,954,795 1,897 1.336.098 1,737.002 Expendlture: Ollier trading activities 48,203 46,203 7,124 Chcirilable aclivilie8 260.278 1,475,774 1,736,052 1.426,347 Rai%ing Fund8 Total resources expended 1.248 309.729 20,782 1,496.556 22,030 1.806,28J 12,248 1.445,719 Nel (exponditurell Income 191 .936) 240,446 148,510 1109,8211 Transfers between lunds 103,693 1103,6931 Net movement In funds 11,757 136,753 148.510 1109,6211 Reconclllatlon ol funds Tol<?1 funds brought forward al 1 April 2024 1,035,594 1,486,835 2,522.429 2.632.050 Toial funds cariied forward al 31 March 2025 1,047.351 1,623.588 2.670,939 2,522,429 Page 15
Foyle Womén's Ald Company Ilmiled by guarantee Charlty Stalement ol Financlal Activllles (Including income and expenditure accounll tor the Year Ended 31 March 2025 Unrestricted Reslri¢ted Funds Funds Total$ 2025 Totals 2024 Notes Income Incoine Iroin chaiilable activities 59,622 1,737,194 1,796.816 1.307,870 Income from Donations and Legacies 36,222 12061 36,016 25,490 Iiiveslnienl income 1,289 1.303 841 Othei trading actlvilies Total 120,659 217.792 120,659 1,954,794 1.897 1,336,098 1,737,002 Exp8ndlture Ollici. tradlng aclivilies 48,169 4B,169 7,124 C,harilable activities 260,081 1,475,774 1,735,855 1,426,119 Costs ol raising funds Tolal 1,008 309.258 20,782 1,496,556 21,790 1,805,814 10,9n8 1,444,151 Net (expendlturell Income 191,4661 240,446 148,980 1108,0531 Transfer belw6en tunds 103.693 1103,6931 Net movemenl In lunds 12,227 136,753 148,980 1108.0531 Reconclllallon ol lunds Total funds brought lorward at 1 April 2024 1.081,520 1,486,835 2.568.355 2.676,408 Total Ivnds carried forward al 31 March 2Q25 1,093,747 1.623,588 2.717,335 2,568,355 The slalemenl ot financial aclivilies includes all gains and losses recognised in the year. All income and expenditure derlve from continuing actlvilies. Page 16
Foyle Women's Aid Company Ilmited by guarantee Consolldated Balance Sheet as at 31 March 2025 Group 202S Group 2024 Chaflty 202S Charlly 2024 Notes Flxed Assets Tangible Assots Investments Tolal flxed assets 2.655,870 2,556,059 2,655,869 34.000 2.689,869 2,556,057 34,000 2.590,057 12 2,655,870 2,556.059 Current Assets Stocks Debtors Casli al baiilf aiid iii haiid Tot81 current assels 13 14 285 168,631 379,692 548.608 28S 219,829 350,333 570,447 128,647 364,682 493,329 172,043 335,125 507,168 Credllors: omounts lalllng due wlthln one year 16 162,172 147,280 171,614 149,193 Net current assets 386.436 346,049 398,833 357.975 Total assels less currenl Ilabllltles 3.042,306 2,902,108 3,088,702 2,948.032 Credltors: amounts falllng due after one year 16 1371,3671 1379,6791 1371 ,3671 1379,6791 Net ass818 2.610.g39 2,522,429 2,717,335 2,568,353 The lunds ol the Charlly Reslricled capital lunds Reslrlcled funds Uni'oslriclod funcls 18 18 18 1,573.863 49,725 1,047,351 1,361,188 125,647 1,035,594 1,573,863 49,725 1,093,747 1.361.188 125,647 1.081,518 Tolal Charity Funds 2,670,939 2,522,429 2,717,335 2.568,353 These consolidaled accollllls are propai'ed in accord¢ince willi section 398 01 the Companies Acl 2006 and the. Charities Act (NII 2008 and applicablc reoulalioris. Theso financial slatei7)eiils kiave buen prei)ai'ed iri accordancè wllh tho provisions applicable 10 cornpanies subject lo Ilie small companie.ts' regiTne and In accordance wlt11 FFIS 102 'TI)& Finaneial Reporlino Standard applicable in the UK and Republic nl Ireli1nd'. Page 17
Foyle Women's Ald Company Ilmlted by guarantee These financial slalemènls were approved by the board ol directors and aulhorised loi issue on 8 December 2025 and al'e signed on behalf ol Ihe board by: Ms Amanda Blega Ichairporson) Direcior The attached notes form parl of these aGcounls. Page 18
Foyle Women's Ald Company Ilmlted by guarantee Statement of cash tlows (contlnued) Year ended 31 March 2025 Group Charlty 2025 2024 2025 2024 Cash Ilows Irom operatlng actlvltles Profilrfllossl for the tinancial year 148,511 1109.619) 148,980 {108,053J Adjlislments lor, Depreciation ol tangible assets Ollier iiilerosl reGoivable arid siiiiilar incoine Interest payable and similar expenses Accrued expensos/lincomei Rounding 120.894 11.3031 32,725 11,6461 116,629 {8451 33,664 131,0391 120.894 11,3031 32,725 15661 116,829 18451 33,664 131,9761 Changes in.. Stocks Trade and other debtors Trade and other crodilors 12851 139.9841 16.614 12851 147.7871 23,063 51,208 50.221 47,453 Gash oeneraled Ironi operali01i8 275.525 110,218 275,723 101.067 Intpresl paid Interest Teceived 132,7251 1 ,303 13.7,6641 845 122.7251 1,303 133.6641 845 Net cash from operaliiig aolivilies 244,103 77,399 244.301 68,248 Cash flows Irom Investlng actlvltles PurGhabe ol laiioible abbels Net cash used in investing aclivilies 1220,7051 147,1431 1220,7051 14/,1431 1220,7051 147,1431 1220,7051 147,1431 Cash tlows from f Snanclng acllvltles Proceeas from borrowings Nel cash used in financing aLlivilles 18.3881 18.3881 17,5671 {7,5671 18,3881 17,56GI 18,3881 17,5661 Net increa8e/{de¢rease) In cash & cash equlvalents Cash and cash equlvalents at beglnnlng ol year Cash and cash equlvalenlg al end ol year 15.010 364.882 22,689 341,993 15.208 335,125 13.539 321,586 379,692 364.682 35Q,333 335,125 Page 19
Foyle Women's Aid Company Ilmlted by guaranlee Notes to the Ilnanclal slatements Year ended 31 March 2025 Gèneral Inlormatlon The company is a private charitable company limited by guarantee, ragislgred in Northern Ireland. The address ol Ihe regislgred ollice is 24 Pump Slreel. Derry. B T48 6JG. Accountlng pollcles Basls ol preparallon The Iinancial slalemenls have been prepared in accordance wilh Accounting and Reporling by Charities.. Slalemenl ol Racoinmended Practice applicablo lo charities preparing their accounts ill accordaiicc with the Financial Reporting Standard applicablo in the UK and Republic ol Ireland IFRS 1021 lefleclive 1 Januai'y 20191 Ichai'ilies SORP IFRS 10211, the Financial Repoi'ling Standard applicable iii the UK and Republic ol Ireland IFRS 1021 and the Companies Act 2006. Foyle Wrjrneii's Aid meeig the detinilion ot a public benefit eiilily ijiider FRS 102. Assels and liabilitie5 are iiillially recognised al liislorical cosl Of Ifansaclioii value uiiless otherwise slated in Ilie relevant accountino policy not81*1. Golng concern Thero are no maloiial uncorlainlios about tho chaiily's abilily lo continuo, Consolldatlon Tho liiiai)cial slalemenls Consolidale the results ol the charily aiid ils wholly owned subsidiar'y on a line-by.line basis. The subsidiary coimpaiiy is detailed below, Subsidlary Name Company Number Charlty Reoi5tiatlon Number Noii-charily Parent Company Control Avert Enterprises Limited N1603937 I OOQ/o Shareholdor Income All income is included in the slalemenl ol financial aclivilies wheii enlitlement has passed lo the charity, il is probable Ihal Ilio econoimic benelils associated with the Ircinsaclion will Ilow lo Ihc chirily and the amounl can be reliably me£2sured. Income represenis the ioial valiie ol giaiiis received and r8ceivablQ as well as olhei incorne arisirig frorri other operalino and fundraising aclivilles during the year. Income Irom government and other oranls. whelher 'capilal' grants or 'revenue' grant8. Is rocngnised when the chai'ily has enlillernenl lo the lunds, any performance condilions allached lo Ihe grarits have been Inet. il is probable that the income will be received and the amount can be measured reliably and is iiol deferred Inleresl c>ii funds held oli deposil is Included when receivable and the amount can be measured reliably by the charity., this is nornially upon nolilicalion ol the interest paid or payabl8 by the Baiik. Page 20
Foyle Women's Ald Company Ilmlted by guarantee Noles to the Ilnanclal statements Icontlnuedl Year ended 31 March 2025 Expendlture Expenditure is recognised on an ar,cruals basis as a liability is ineurred. Some expenditure include5 any VAT whicli cannot be lully recoverod, and is c5assilied under headings ol the slateinent ol financial aclivities lo wliicli it I'elal8S' expenditure on raising funds includes the costs ol all fundiaising aclivilies, events and iion-ch(Irilable trading aclivilies. expendilure on charitable activities includes all costs incurred by a charily iri undertaking activilies that lurlher ils cliaritable aims lor the beiielil ol ils beneficiaries. including those support cosls and cosls relating lo the governance ol Ilie charity apportioned lo charitable acllvilics. other expendilure Includes all expeiidilur8 that is neither related lo raising funds lor the charily nor parl of ils expeiidilLITe oli charitabl8 aclivilies. All costs are allocated lo expenditure categories rellccling the use ol the resource Direct costs allribulciblo lo a sii)ole activity are allocated diroctly to Ilial aclivily, Shared cosls ¢ire apporlioi)od belweon the aclivilies they contribute lo on a reasonable. jusliliable and consislenl basis. Taxallon Diiring the curreiil year Ihp comp<?ny has only b@ei) involved in charitable activities In ILirlhorance ol ils cliarilablo objools and is not liable lo Iiicoine Tax or Corporation Tax. Tanglble assets Tangible assets are initially recorded at cost. and are subsequently staled al cost less any acr.umulaled deprp.cialion and impairment losses. Any lanoible ussels carried al rcvalued aiiiounls are recordcd cil tho lair value al Ihe dale ol revalualion less any subsequonl accuryiululcd deprecialioii and subsoqueril acGumulaled iinpairiiierit losses. Depreclatlon Depre.ciation is calculated so a8 lo write7 oll Ilie Lost or valuation ol an asset. less ils residual value, over the useful ecoiiomic File ol Ihal asspl as follows.. OIIiGe equipment Fillings lixlures and eqLiipment slraighi lino slraighl lin& 25ti1. 11 Ihore is an indicalion Ihal there lias be8n a significant change in depreciation ralo. uselul life or residual value ol tangible assets, Ilio depreciation is revised prosper.lively lo rollecl the new cslimales. Flxed asset Investmenls Fixed asset Invoslnieiils ar'è initially recorded al cost, and subsequeiiily slated al cosl le55 any QCCLiniulaled inipairmenl losse5. Listed investments ale measured al fair value with chanqe5 in lair value being recognlsed in prolil or105S, Impalrmenl A review for indicators ol impairment is carried out ai each reporting date, with the recoverable amounl being eslimaled where such indicators exi51. Wliere the carrying value exr.eeds Ihe recoverable amount. Ihe asset IS impaired accordingly. Piior inipairnienls are also reviewed lor possible reveysal al each reporling dale. Page 21
Foyle Women's Aid Company limlted by guarantee Notes to the Ilnancial statements Icontlnued) Year ended 31 ftharch 2025 gtock$ Siocks are measured al the lower ol cost and eslimaled selling price less costs to cornplele and sell. Casl il)cludes all costs of pijrchase, costs of conveisioii and other cosls incurred in bringlng the stocks lo their present locallon and condition. Governmenl grants Goveriiinenl grants are rgcoqnised ai tho fair value ol the asset received or receivable. Grants are not recogiiised until Ihere is reasoiiable assuiancp Ihal the Gompany will comply wilh the conditions allaGliirig lo Iliein aiicl Ilie uranlb will be r6ice)ived. Government grants are recognised using the accrual model and the pertormance madel. Under the accrual Imodel, governnienl grants relating lo revenue are recoonised on a systematic basis over Ihe periods in whiGh the Goinpany recogiilses Ihe relaied Gosls lor which Ihe grani is iniended lo e.ompensaie. Graiils that are receivable as compeiisalioii lor expenses or losses already incLJrred or lor the purpose of giving immediate financial support to the enlily with no lulure relaled costs are recognised iii incoine in the period in which il becomes recolvable Under Ilie performance model, where the grani does not impose specified lulure perlormance.relaled conditions on the recipient, il is recognised in income when the grant pi'oceeds are received or Teceivdble. Where the grant does impose specili8d ILJlure perlormaiice-relaled condiliona on Ihe recipient, jl Is re¢ognis8d in income only when Ihe perlormance-relaled conditions 11lL ve beon mel. Whcrc griinls received are prior lo salislyiiig the revenue recognition criteria. they are re¢ognised as a Flnanclal Instiumenls A liriancial a8sel or a lirianeial liabllily is recognlsed only when the company becoines a party lo 1110 conli'aclual provisions ol the inslrumeiil. Bapoic fir)¢iricial inslrunieiits are initially recognised al the Irans8clion prlce, Linless the ari'angenienl eonslilulos a linanciiig Iraiisaclioii. where il 1$ recognised al the present valuo ol the lutui'e paynienls discounlcd al a rnarkoi ¥ale ol interest for a similar debl iiislruinenl. Employee beneflts When ernployees have rendered sorvice lo the company. shoi'l-lerm emi)loyeL benelils lo which Ilie employecs arp enlillecl are recognised al the undiscounled amount expected lo be paid In oxchange lor that service. Defii?ed coi?Iribiilion plans Conlribulion.8 to delined conlribLltion pl¢?ns are recognised as an expense in the period in which the related service is provided, Prepaid contributions are recognisecl as ali assel lo Ilie exleiil Ilial Ihe prepayment will lead lo a reduction in lulure payments or a Lasli refund, Llmited by guarantee Foyle Wonien's Aid is a registered charlty limited by guarantee without a share capital, Nl Gl Inriiy tsoiririiissiu17 11gleTV.riu*i Nuiiibvy. 103223 Pago 22
Foyle Women's Ald Company Ilmlted by gu8ranlee Notes lo the 1Snancial statements Iconllnued) Year ended 31 March 2025 Funds Unreslricled Revenue Funds - compi'ise those revenue fuftds which the managenienl committee ar8 free lo use in accordance wiltt Ihe company objectives. Reslricled Revenue Funds - comi)rise those revenue lunds which have béen giveii lor particular pui'poses and projects. Unreslricled Capital Funds offlprise those nel assets which the trusl is able lo apply freely in pursuit of ils owii charitable objectives aiid relalod purposes. Reslricled Capital Funds compriso Ihoso nel a$¢01S which al the end ol Ilie accounliiig pèriod have specific granl and other condilions reslricling either Iheir u%e or their disposabilily lor deliried periods. Designated Funds . comprise ol uiircsliicled luii(Js ol Iho Gharily wkiicl? Ilio Iru51oes liavo decided al their discrelioii lo sel aside to use lor a spocilic purpose. Page 23
Foyle Women's Aid Company Ilmited by guarantee Notes to the flnanclal statements Iconllnued) Year ended 31 March 2025 5. Income Group Restri¢ted Restricted Funds Funds 2025 2024 Charity Restricted ResliSctad Funds Funds 2025 2024 Incomlng Irom ¢harilable 8¢tlvltles Grcinls NIHE-Suppofting people grant NIHE-Housing benelil NIHE-Floating supporl orant rjepi ol Justic8 WHSCT WHSGT-Cook.il Project BBC Cliildren in Need E.ducalion Aulhoyliy P8NI Conimunity Ilvanl PF3NI . Partner Support Worker (JSI Comic Relief DCC-PCSP The Palliway Fund The Clcar Projer.t Soiilliall Bl<ick .8itslers Project Hornoless Connect Kids out UK DOH SPPG DFC Childcare Pailnersliip Regional Naliorial lottery Garliold WosloiTr UCD DFC - Jobslarl DCSDC - EVASG All Stale Funding 474,779 335,651 292,228 28.717 66.658 5,000 458,289 246,017 284.304 474,779 335.651 292,228 28,717 66,658 5,000 458,289 246,017 284,304 60,214 60,214 9,810 6,000 825 9,500 13,000 9,810 6,000 825 9.500 13.000 12.000 73.000 7,014 19,931 5,000 116.866 2,669 12,000 13,000 7,014 19,931 5,000 116,866 2,669 17,931 5,000 95,637 17,931 5,000 9af,637 600 2,000 3,502 800 10,000 600 2,000 3,502 800 10,000 257,521 40.000 7,983 8,331 5,000 15,000 257,521 40,000 7,983 8.331 5.000 15,000 28.500 28,500 Room hire R8nl receivable Service charges incomo Other income Total 250 6,667 13,673 3,256 1.737,194 375 250 6,667 13.673 3,256 1,737,194 375 9,703 6,253 1,268,260 9.703 6,253 1.268,260 Page 24
Foyle Women's Aid Company Ilmlted by guarantee Notes lo the financlal statementg (contlnued) Year ended 31 March 2025 Group Reslrieted Restrlcted Funds Funds 2025 2024 Charlty Restricted Restricted Funds Funds 2025 2024 Income from Donallons and Legacle6 Donalioiis received Total 12061 1206) 111 111 12061 12061 111 Investment Income Bank iiilorosl received Total 14 14 14 14 Group Charlty Unrèstrlcted UnrestrSct8d Unrestrlcted Unrestticted Funds Funds Funds Funds 2025 2024 2025 2024 Incomlng lyom charltable activltles Room hire Ronlal income Other iiicoine 1.529 48.987 9,106 840 34,092 4,678 840 34,092 4,678 4B.987 9,106 Tolal 59.622 39,61Q 59.622 39,610 Income trom Donatlons and Lega¢l@s Donalions received Tolal 36.222 36,222 25,379 25,379 36,222 36,222 25,379 Investment Income Bank iiileresl rèceived Tol81 1,289 1.289 841 841 1,289 1,289 841 841 Olher tradlng activilles Cale sales Tolal 120.659 120,659 120.659 120,659 1 .897 1,897 1,897 Page 25
Foyle Women's ASd Company Ilmlt?d by guarantee Notes to the Ilnanclal stalement3 {¢ontlnued) Year ended 31 March 2025 6. Expenditure Gtoup 2025 Group 2024 Charity 2025 Charity 2024 Expendlture on other Iradlng a¢llvllles Cale PLirchases Closing slock Cale SLJpplies & renowals General expensgs 47,282 285 1,172 34 48,203 2,219 47,282 285 1,172 2,219 4,905 4,905 7,124 48,169 7,124 Expenditure on Other trading activities was £48,203 131 March 2024 £7,124) ol which £48.203 {31 March 2024 - £7,124) was unrestricted and £Nil131 March 2024 . £Nill was restricted. Page 26
Foyle Women's Ald Company Ilmited by guarantee Notes to the flnanclal stalernents (contlnued) Year ended 31 March 2025 Group 2025 Gioup 2024 Charlty 2025 Charlty 2024 ExpendlturB on charltable actlvltles Wagos and salaries EFnployer's social secLirily contributions Slafl ponsion - defined ¢ontribuliDn Slall Iraiiiing Employ8e expenses Grants payable HR support Recruiimenl expenses Re.nt payablo Rates Insurance Light and heal Cleaning Accommodation rnisc expenses Repairs and INair)leiiance Conferences & coiirse notes Printing. poslage dnd slatlonery Advertising & iiiarketiiig FiJndrtii8ing expensès TL+lophone CoTllpLiler costs Motor oxpen$8S Client expenses DFS expenses Travelliiig and eiilerlainmenl Legal and prolessioiial Bank cli¢iryes Credit card charges Bad debts Subscription Depreciation of lanoible assets Bank inleresl paid Olher interest received Total 817.878 71,792 62.272 2,173 40,660 103.153 8,167 2,413 157,365 766 9,989 66,382 17,333 13.211 43.251 5,434 6,402 366 1.331 33,846 31,229 5.578 28.526 154 11,12G 6,606 1.234 1.488 20,097 12.221 120.894 32,695 656,866 61,684 64,203 616 34.763 44.910 817,878 71,792 62,272 2.773 40,660 103,153 8,187 2.413 157,365 766 9.989 66,382 17.333 J3,211 43.251 5,434 6,402 366 1,331 33,848 31,229 5,578 28,526 656,8G6 61.684 64,203 616 34,763 44.910 2,389 124,696 538 8,380 53,260 18,661 17,771 30,499 3,798 4,393 2,389 124,696 538 8,380 53.260 18.661 17,771 30,499 3,798 4,393 30,429 31,371 3,932 23,823 30.429 31,371 3,9,32 23,823 4,065 8,757 19.572 816 22 16,298 8,757 19.572 1,044 22 16.298 9.322 116.629 33,660 141 1,426,347 11,126 6.606 1,037 1.488 20,097 12.221 12U,894 32,695 116,629 33,660 141 1.426.119 1.736.052 1.735.855 Expenditure on charitable activities was £1,736.OJf2 12024 £1.426.3471 of which £260,278 wa% UIITesiricied12U')4 £12b.9671 an(J L1,475,7 14 1'oslri¢ted12024 - £1,300,380>. Page 27
Foyle Women's Ald Company Ilmlted by guarantee Notes lo the Ilnenclal slatements Iconllnued) Year ended 31 March 2025 Expendlture Group 2025 Group 2024 Charily 2025 Chartty 2Q24 Expendlture on ralslng funds Accounlai)cy lees Audilors roiiiuTi8faiion Inleresl on overduè taxalion Total 14,180 7.820 30 22,030 4,884 7.360 13,940 7.820 30 21,790 3,544 7,360 12,248 10,908 Expenditure on raisinq funds was £22.03012024 £12,248) ol which £1,248 was unreslricled12024 credit £1 .3441 and £20,782 reslricled12024 . £10,904). Operallng Incomellexpendltur?> Group 2025 Group 2024 Charlly 2025 Charlty 2024 Depreciation ol tangiblo assets Fees payable for tho audit ol Ilie liiiancial statemeiil,% 120,894 116,629 120,894 116,629 7,82.0 7,360 7,820 7,360 Page 28
Foyle Women's Ald Company Slmlted by guarantee Notes to Ihe linanclal slatemenls Icontlnued) Year ended 31 March 2025 Slall costs The aveiaoe number ol persons employed by the charity company durino the year. includino the Iruslees was 3612024.. 261. The aggr8gaie payroll cogts incurred during the year were.. Year ended Year ended 2025 2024 Wages and salaries Social seGurily Costs Ollier pension costs 817,878 71,792 62,272 656,866 61,684 64,203 951,942 782.753 One employee had employee benefits lolalling belween £6Q,OOQ aiict £70,000 12024 - oiie belwcei? £80.000 and £90,000) The ¢hc1rily Iruslee8 were not pald or recelved any other benelils from eniploym8nl with Ilie company In the year, neitlier were they re.iinbLirsed expenses diiring the year. No chiirily Iruslee ieceived paynienl lor Pfolessional or 0111er s8rvices supplied lo the charity. Tho Key management pe.rsonntsl DI Ilie charity Colllpclliy comprise the. Trustees, the Chiel Executive ai)d the Finaiicial Cnnliollor. Tlie lolal eniployoe benolils ol the key mai)agemenl persoiinel of the company wero £120,819 lor the year to 31 March 202512024.. £151.6921. Page 29
Foyle Women's Ald Company Ilmlted by guarantee Notes to the Ilnanclal stalements (conlinued) Year ended 31 March 2025 10 Avert EnterpYi$es Llmited The wholly owned subsidiary Avert Enterprises Limited Is incorpora1•4 in Northern Ireland (company nunibei. N16039371. Averl Enterprises Limiled Is iiivolved in projects or services lo provide training and therapy services complimeniary to Ihe chariiable objects ot ils parent charity, Foyle Woinen's Aid, A suininary of Ili& financial resulls Is shown below. The suminary financial performance ol the subsidiary alone is: 2025 2024 ExpeiidiliJr8 14721 11,5681 N6t {outgolng) resources for the year 14721 11,5681 The assets and liabilities ol the sUbsidarY were.. Fixed assels Curreni Assets Gurrenl liéibililios Long lorm liabilities Net assetsl<llabllitles) 36.761 149,1601 36.959 14EJ.8861 112,3991 111,9271 Total Company Funds 17 2,3991 111,9271 Page 30
Foyle Women's Ald Company Ilmlted by guarantee Notes to the Ilnanclal stalements {continued) Year ended 31 March 2025 Tangiblè assets - Group Freehold and Ollice Fixtures & leasphold Equipm'l fillings propei'lies Motor vehicles Property fixlLire.s & liltings Total C081 Al l Aprll Lfj024 Additions 2,907,972 100,584 462,066 210,592 5,363 4,750 28,794 8,931 3.508,347 220,70S Al 31 March 2025 3,118,564 105,947 466,816 28.794 8.931 3,729,052 Depreclatlon Al 1 April 2024 Chargo lor the year 529.762 90,965 305,669 57,875 5,829 51.355 17,037 5.759 8,855 76 952,288 120,894 At 31 March 2025 587.637 96,794 357,024 22,796 8,931 1,073.182 Carrylng amount At 31 March 2025 2.530,927 9,153 109,792 5,998 2,655,870 Al 31 March 2024 2,378,210 9,619 156,397 11,757 76 2,556,060 Tangible assets- Charlty Freehold and Ollice Fixlures, leasehold Equipnieiil fillings ¢111d proporlies equipireril Motor vehicles Properly fixtures & fillings Tolal Cost Al 1 Apiil 2024 Additions 2,907.972 210,592 100,584 458,623 4,750 28.794 8,931 3,504.904 220,705 At 31 March 2025 3,118,564 105.947 463,373 28.794 8,931 3.725.509 Depracl8tion Al l April 2024 Charge lor the year 529,762 90.965 5,829 302,227 51,355 17,037 5,759 8,855 76 948.846 120.894 At 31 March 2025 587.637 96.794 353.582 22.796 8.931 1.069.740 Carrylng amount At 31 March 2025 2,530,927 9.153 109,791 5.998 2,655.869 Al 31 March 2024 2,378,210 9,61g 156,306 11.757 Page 31
Foyle Women's Ald Company Ilmlted by guarantee Notes to the Ilnancial statements (continued) Year ended 31 March 2025 12. Investments The charity holds 34.001 ordinary shares of £1 each in the wholly owned subsidiary Avert Eiiterprises Limiled. These are the oiily shares allolled, called up and lully paid. This subsidiary uompany is incorporated in Northern Ireland. Tho fiiiancial results lor Ihis coinpany are summarised in nole l 0. 13. Stocks 2025 2024 Raw mateiials and consLimables 285 14. Deblors Group 2025 Charlty 2025 2024 2024 Trade debtors Prcpayinenls and accrued income Olher debtors 107,785 13,209 47,637 71,426 11,425 45.796 107,785 13,209 98,835 71,425 11,425 89,192 168.631 128,647 219,829 172,043 15. Cr8dltors: amounts falllng due wlthln one year Group 2025 Charlty 2025 2024 2024 Bank loaiis and overdralls Trade creditors Accruals and dg.lerred income Social security and olher taxes Other creditors 41.106 89,694 9,060 41,182 70,097 10,706 41,106 89,694 7,500 10,014 23,300 41,182 70.097 8.066 3,564 26,283 22,312 25,295 162.172 747,280 171.614 149,192 16. Creditors.. amounts 18lling due after more than one yoar Group 2025 Charlty 2025 2024 2024 nihpr r.rp.dilnY ?71 967 979.679 971,q67 970,G79 371,367 379,679 371.367 379,679 Page 32
Foyle Women's Ald Company IlmSted by guarantee Notes to the financlal statements {contlnued) Year ended 31 March 2025 17. Employèe bahellts Deflned eontributlon plans The amount recognised in prolil or Ios5 in relaiion lo delined contribution plans was £62,272 12024: £64,203). 18. Analys18 of charltable fund5 Al 1 Aprll Incomlng Resources Transfers 2Q24 Resources Expended A131 March 2025 Analysls of movements In group unr8strScted funds General Fund Dcisigi ialo.d Fund 904.994 130.600 217,793 1309,7291 103,693 916,751 130.600 1,035,594 217.793 1309,7291 103.693 1,047,351 Analysis 0¢ movements In charlly unrestrlcted funds General FLind Designated Fund 950.920 217,792 1309.2581 103,693 130,600 963,747 130,600 1.081.520 217,792 (309,2581 103,693 1.093,747 Analysls of movomontG In graup ro4trlctad lundB Reslricled Fuiid ReslriGled Capital Fund 125,647 1,497,802 11 ,496,5561 177,1681 49,725 1.361,188 239,200 {26,5251 7.573,863 1,486,835 1,737.002 11.496.556) 11 OJ,6931 1,623,588 Analysls of movements In charlty restrlcted funds Reslrlcted Funds Resli'lcled Fund Reslricled Capiial Funds 125.647 1,497,802 11,496,556) 177,1681 49,725 1,361,188 239,200 126,5251 1.573,863 1,486,835 1.737,002 11,496,556) 1103,6931 1,623,588 Total Chgrlty Restilcted Funds Page 33
Foyle Women's Ald Company Ilmlted by guarantee Noles lo the flnanclal slatemenls Icontlnued) Year ended 31 March 2025 Net Assets by Funds- Group Unreslrl¢ted Restrlcted Reslrlcted Total Funds Funds Capital Funds 2025 Total 2024 Tangible assels 1.128.674 Current assels 452,216 Creditors., due withiii one year 1162,1721 Creditors.. due more than one year (371,3671 1,527,196 2.655.870 2,556,059 46,667 548.608 493,329 1162,1721 {147,2801 137t,3671 (379,6791 49,725 Nel assets 1,047,351 49,725 1,573,863 2,670,939 2,522,429 20. Analy51s ol Changes In nel debt Group changes In cash and cash equlvalents Al l April Cash flows At 31 March 2024 2025 Cash and Casli equivalents 364,682 15,010 379,692 Charlty changes In cash and cash equlvalenls Al 1 April Gasli flows Al 31 March 2024 2025 Cash and cash eqLiivalenls 335.125 15,208 350.333 21. Contlngent assets and Ilabllltles During Ihe years ended 31 sl Mi7rch 2018, 2019 anLI 202n, Foyle Women's Ald has inciirred ftddilional salary cosls in pursuil ol its ovei'all charilable objectives whicli are Included in the accounts as a charilablo aeliviliDs expeiise. Tho charity has made corlain olliciencieg in ils oporalions in the current year lo absortr) tlieso origoii'ig cosls. However. Iliese Iiislorical coslg are lo be grant luiided by one ol the coinpany's main lunders. bul the liming ol Iho receipt of these incoming resourcÈs is not c?rlain and Dulsido Ihe conli'ol of the charity. Page 34
Foyle Women's Ald Company Ilmited by guarantee Notes to the flnanclal statements Icontlnued) Year ended 31 March 2025 22. Related party transacllons During the year the pareiil company entered inlo the lollowinG Iiansaclions with related parties.. Transaction value 2025 Balance owed byllowed lol 2025 2024 2024 Wholly owned Subsidiaries 28.3 1,053 47,518 47,235 Page 35