Charity Reglstration No. NIC103644 Company Registratlon No. N1036140 (Northern Ireland) FOOTPRINTS WOMENS CENTRE GROUP ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
FOOTPRINTS WOMENS CENTRE LEGALAND ADMINISTRATIVE INFORMATION Dlrectors Ms U Carberry MSA Fisher Mrs S Glymond Ms M McNeill Ms S Lavery Ms R Denvir Ms D Atkinson Mrs E Dufy Mrs B Donaghy Centre Dlrector Ms L Maclean Charlty number NIC103644 Company number N1036140 Reglstered office 84a Colinmill Poleglass Dunmurry Belfast BT17 OAR Auditor GMCG LISBURN Century House 40 Crescent Business Park Llsburn BT28 2GN Bankers Danske Bank Belfast Finance Centre PO Box 183 Donegall Square West Belfast BT16GE Ulster Bank Llmited 130 Andersonstown Road Belfast BT119BY Solicitors Edwards & Co 28 Hill Street Belfast BT12LA
FOOTPRINTS WOMENS CENTRE CONTENTS Page Dire¢tors' report Independent auditor's report 8-13 Group stalemant of finan¢ial activities 14 Group statement of financial postition 15 Company statement of financial poslition 16 Group statement of cash flows 17 Company statement of cash flows 18 Noles to the financial stalemenls 19-39
FOOTPRINTS WOMENS CENTRE DIRECTORS. REPORT FOR THE YEAR ENDED 31 MARCH 2024 The directors present their annual report and financial stalements for the year ended 31 March 2024. The financial statements have been prepared in accordan¢e with the accounting policies set out in note 1 to the financial statements and comply with Ihe charity's Articles of Association, the Companies Act 2006 and "Accountlng and Reporting by Charities-. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Chief Executive's Report 2023124 has been a successful and also challenging year for Footprints Women's Centre and for the women's and community and voluntary sectors overall. We continue to provide essential seNices for women and girls in the Colin area and over the year we have successfully maintained and developed new partnerships to support our work and increase the impact of what we deliver. However, there remains significant challenges for communities, having emerged from the pandemic we unfortunately continue to navigale the cost-of-living crisis. These major events have long lerm consequences which Continue to be felt and this is likely to be the case for years to come. From research carried out it is evident Iherè is a gendered impact of Ihese events and this is evldenced through increasing demand for some seNices. We have experienced an increase in the need for 1-1 support over the last year and with increasing numbers of women reporting domestic abuse we very much look fomard to the adoption and roll out of the Ending Violence Against Women and Girls strategy and the associated funding, that we hope can go beyond raising awareness of domestic abuse. As an org8nlsation we are developing a new strategic plan for the next three-year period and seek to focus on a number of priorities thal we believe will guide us clearly towards our vision, delivering positive outcomes that meets the needs of the women and their families in the Colin area. We also hope the plan can support growth for Foolprints as an organisation. We believe more than ever thal we are in a new chapter, whereby the complexity of need is greater and yet the extemal market we operate within is experiencing decreasing levels of intervention, increasing overheads, a Sabour crisis that has meanl new and innovative ways of recruiting to attract staff into some roles and a general feeling of unrest as governments struggle to stabilise. Aside from all the challenges Ihere remains significant hope, The third sector has no shortage of innovative people working and volunteering within it and Footprints is no exception. wilh a talented workforce who remain committed to ongoing development and learning, a healthy pool of amazing volunteers who give of their time and skills so generously and with much collaborative working with others the people power is well and truly evident. We hope to hamess the dedication further and seek new opportunities to grow our socsal enterprises over the coming year, including our new Danu Street Kitchen as well as exploring some other new opportunities. I have wilnessed so many glimmers sincè I took up post in June 2023 it would be impossible to try and pinpoint a particular highlight or delail any one success. l am continually impressed by the organisation and l am in no doubt that our people are what make Footprinls the successful and excellent organisation it is. Theré has been a history of strong leadership from the board and senior team and thls has ensured Footprints has been at Ihe forefront of many exciting and groundbreaking initiatives. I would like to thank the outgoing Chief Executive, Isobel Loughran for her Ihorough handover, as well as her kindness and patien. I would also like to thank my board of directors for their commitment to the mission and vision of the organisation, their dedication lo leading with excèllence and for simply being a thoroughly inspirational group of women who will settle for nothing but complete professionalism and make decisions with complete discernment. I have had the Joy to become part of the leam and encouraged by the year behind us and l am excited for the one ahead. There is much work to be done and as a leam we are ready to embrace il!
FOOTPRINTS WOMENS CENTRE DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and performance The purposes of the charity are.. The promotion for the public benefit of urban regeneralion in the Colin area and the surrounding cal¢hment areas in Belfast and Lisburn (the 'area of benefit"), an area of social and economic deprivation, by all or any of the following means- the relief of poverty in such ways as may be Ihought fit. the relief of unemployment among women in such ways as may be thought fit, including assistance to find employment. the advancement of education, training or retraining and providing unemployed women with work experience. iii. the creation of training and employment opportunities for women by the provision of workspace, buildings andlor land for use on favourable terms. iv. the provision of recreational facilities for women or those who by reason of their youlh, age, infirmity or disablement, poverty or social and economic circumstances, have need of su¢h facililies. v. The preservation and protection of health of women and the provislon of childcare. b. To provide encouragement and practical support services to existing and new women's groups in the area of benefit so as lo increase their efficiency and effecliveness in achieving their charilable aims. c. To develop the capacity and skills of women in the area of benefit in such a way that they are better able to idenlify, and help meet, their needs and to participate more fully in society. d. To promote social inclusion, equality of opporlunity and good relations across all diversity strands, including race, elhnicily, gender. age, sexual orientation. religion and disability and to encourage diversily. The vision thal shapes our annual activities is, to enable women and children to grow to ensure Iheir voices are heard and Ihat they lake Iheir righlful place in a just and equal so¢iety. The charity also has general aims relaling to each key area of activity all of which Ilnk to Ihe charity's purpose. In shaping our objeclives for the year and planning our activities, the directors have consldered the Charity Commission's guidan on public benefit, including the guidance 'public benefit: running a charity IPB2)'. Foolprints Women's Centre relies on grants and Ihe income generated through the services delivered by Footprints Trading Limited. We strive lo provide open access to all seNices, programmes, activities and projects, enabling women and children to reach their full potential. We endeavour to encourage all women and children within Ihe Colin community to actively engage and participale within Footprints al whalever level is appropriate for them.
FOOTPRINTS WOMENS CENTRE DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The strategles employed to achieve the charity's alms and objectlves are to: Lobby and work to influence policy to support better services forwomen and Children. Generate Income through a social enterprise model that will enable us to develop aulonomously and to suslain the services delivered within Foolprints Women's Centre. Continue to build upon our exisling early intervenlion programmes responding lo emerging need. Conlinue to champion the case for social justice as it affects the lives of women and children. Putting these strategies into action we have 5 key areas of activity which are: Support Services. Children's Setvices, Training and Education, Sustainable Living and Women's Empowerment. Support Servlces Footprints provides the only 'open door, ¢risis intervention seNices in the Colin Community for women. The daily demand for the service, demonstrates the overwhelming need that exists within the community for vital support 5ervi¢es. Footprints Support team Continues to provide must needed gendered support to women and families in the Colin area. Services include weekly drop-in groups including.. Alcohol recovery, older women's groups, a 1.1 support service for women experiencing domestic abuse, advocacy, referral lo specialist agencies, stress management techniques, assist suicide first aid contact point and domestic abuse awareness raising programmes. We have hosted a one stop shop, welcoming partner organisations into the centre for advice and guidance. Family support continues lo provide 1-1 support, CHAMPS (Children Healing through Art, Movement, Play and Smiles) and bespoke programmes lo support parents and families. Our Young Girls Group conlinues to provide gendered support and leadership capacity building for young girls in the area. Partnerships and collaborations with local and wider networks includes, Groundworks, STEMNI, RSPB, Belfast Harbour Commission. NSPCC, Playboard Nl. All of this work is delivered by a highly skilled team who bring specialist skills and experlence ensuring that setvices continue to meet the diverse range of needs of the women and families in the area. We have developed positive working relationships with key agencies, including Social Services, Belfast and Lisburn Women's Aid, PSNI, Mulli Agency Risk Assessment Conference, NIHE, Colin Neighbourhood Partnership, Sally Gardens and Colin Surestart, ensuring access to a wide range of seNices Is promoted and developed. Children's Services Children's services remain a vital resource to women in Colin in accessing employment, Iraining, volunteering, and respite support. Children have daily access to our Green flag Award winning gardens and ouldoor spaces, play resources and sensory gardens in promoting and supporting posilive heallh and wellbeing. We are also a registered Nl Forest School, recognising our children's contacl with nature to be extremely important from an early age Our daycare facility continues lo deliver affordable and flexible child¢are to working parents and women in full and part time educalionltraining. In addition, we continue to deliver daycare for childcare respite, providing childcare places for children at risk of going inlo care and families in need of support. The Centre also takes emergency social services referrals. Without this vital service many chlldren would be left in unstable circumstances in relation to family life and environment.
FOOTPRINTS WOMENS CENTRE DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Our annual inspection was carried out in December 2023 by South Eastern Trust's Early Years Service. who undertake the registration and inspection of day care provision in the Trust area. We are very pleased to report we received an excellent result with mlnimal recommendations. Our staff team work hard to maintain high standards which are demonstrated through excellent inspection results each year and high levels of satisfaction from our parent feedback surveys also. Our services for 5-16 year olds continues to provide unique and innovative learning programmes and activilies led by our hlghly qualified and experienced staff. The waiting lists and feedba¢k from Ihe programmes highlight the commitment from Ihe staff who provide daily programmes, activities and visits and also a summer scheme. Tralning and Education I Women's Empowèrment Our training and empowerment programmes contlnue to provide high quality capacity building programmes for women in a safe and welcoming space. The wide range of accredited and non-accredited programmes on offer reflect Footprints responslveness lo member's suNeys and consullations. We have experienced a change in our funding of our training and education programmes and as such have re-designed the programme, consulting with women as to what they feel would be beneficial to support their learning and development. We have been part of Ihe Women Breaking Barriers programme, which has been delivered through Women's Support Network, partnering with the Women's Resource and Development Agency (WRDA). The programme is funded by the UK government's Shared Prosperity Fund and this has experienced some changes due lo a change in government. We hope Ihis initial project has supported learning for a second phase and that funding can be 9ranted lo further support Ihe work Ihal has Commenced under the programme, which seeks to work wilh women who are considered economically inaclive. We ar@ exiremely privileged to be working alongside a philanthropist who has granted funding for an Essential Skills programme to support women who wishes to upskill to help them either secure employment or to retrain for a new career. This programme will commence In the nexi academic year and we look forward to developing this pilot programme which we hope will transform the lives of the women who embark upon the programme. We are grateful to the funder, who is committed lo working alongside us to drive Change and ensure maximum impact across a range of priorilies. Our Community Kilchenlcookery School has delivered a range of skills based accredited programmes in supporting women's employment opportunities and work and volunteering opportunities. Over the Coming year we are keen lo grow the offering within our communiiy kitchen and already have the wheels in motion to work with new partners in this setting. Health and Wellbeing remains a priority within our programme recognising the immense value in carrying out work within the centre Ihat supports not only awareness, but supports a preventative modèl of work, particularly in relation to menlal health. Foolprints Good Relalions work remains part of the cenlre ¢ore seNices and our Syrian women's group continues to develop and grow, meeling weekly in the centre to share food and support and take part in conversational English classes.
FOOTPRINTS WOMENS CENTRE DIRECTORS. REPORT (CONTINUED) FOR THEYEAR ENDED 31 MARCH 2024 Sustainable Llvlng Throughout this year food ServIS continued to provide nulritious meals, daily for children in daycare, offered a range of a¢¢redited and non accrediled cookery skills programmes in the Community Training Kitchen and operaled the Social Supermarket seNice at Footprints. We gratefully acknowledge Dfc Pilot Social Supermarket Projecl continuation funding which enabled Fooiprints lo meet the high levels of need for food support within the communlty. As the cost-of-living crisis deepèned, Footprints in partnership with Colin Sureslart eslablished a pop-up Social Supemiarket, at Mounl Eagles Community Centre. A room in the community centre was refurbished lo house the Social Supermarket which is open one moming a week for families in the local area. Our thanks also to Choice Housing, Glenwood Enterprise and private donors for their donalions and funding awards which support both Social Supennarkets. The success of the Social Supermarket model was profiled by Food Cloud 101 in a film launched this year, demonslratin9 how incorporating surplus food into Core community services has helped to creale a more connected and sustainable local economy. We also gratefully acknowledge National Lottery Community Fund as we progressed our plans in the second year of a People & Communilies grant. In addition lo the delivery of cookery school and food growing programmes, we focused on developing our social enterprise activities to generate new income streams to sustain SeICe$. Alongside the provision of a room hire and catering service at Footprints Women's Centre, we are working towards the opening of Danu Street Kitchen, with a view to connecting with Belfa51's vibrant food truck trade. Footprints journey towards buildlng a sustainable community continues and we were delighted to retain the Green Flag Community sile award 2023124 and to facilitale, Repair Café, Belfast on two occasions throughout the year. We also commenced the process to achieve Belfast Business Promise accreditation. This standard recognises employers working to make Belfast a better city and involves providing good jobs, whilst supporting a sustainable local economy and building a healthier ciiy for everyone. The accreditation also recognises an organisation's commitment to working towards the UN'S Sustainable Development Goals. Flnally, we would like lo thank Marianne Daly for her eight years of dedicated service as Daycare Catering Worker, to wish Marianne well for the future and to welcome Sinead Taylor lo the team. Flnancial review The results for the period are as set out on pages 14 to 39. The charity returned outgoing resources of £147 (2023 - incoming resources of £56,993) of which there were unrestricted incoming resources of £4,629 and restricted outgoing resour¢es of £4,776. At 31 March 2024, Ihe level of unrestricted resee$ held was £685,569 (2023 £680,940). The Directors have set aslde £241,925 (2023 - £209,522) out of unrestricted funds in relation to Core Activities. Business Reserves, Governance Costs and Programme Costs. ReseNes poli¢y Fooiprints maintain a prudent level of reserves to enable the organisation lo manage financial risk and deliver on our commilments. The organisation Is currently working to meet unprecedented challenges created by the pandemic and emerging cost of living Crises. These have had a major impact on women and families we work with and created unidenlified and rising levels of need. The Board has unresllicled general and unrestricted designated funds lo ensure sustainability and growth of our support se1$, investing in the maintenance and development of current and future FWC Childcare and Food services projects over the next twelve monlhs. We remain commitled to furthering our strategic aims and goals In meeling community need. The Directors consider that designated reseNes should be the equivalent of 9 month's operallng cosls, calculated and reviewed annually. Reserves at this level will ensure thal, in the event of a significant drop in funding, they will be able to conlinue the charity's current activities while consideration is given to ways in which addilional funds may bé raised. This level of reserves has been maintained throughout the year. The ¢haritable company will continue to monitor compliance with this policy on a regular basis and the Board will review the approprialeness of the policy annually,
FOOTPRINTS WOMENS CENTRE DIRECTORS, REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 The directors have assessed the major risks to which the charity is exposed. and are satisfied that syslems are in place to mitlgate exposure to the major risks. Structure> governance and management The charity is a company limited by guaranlee and is govemed by ils Memorandum and Articles of Association. The dire¢tors who served during the year and up to the date of signature of the financial statements were: Ms U Carberry MSA Fisher Mrs S Glymond Ms R Holmes Ms M McNeill Ms S Lavery Ms R Denvir Ms D Atkinson Mrs E Duffy Mrs B Donaghy (Resigned 15 May 2023) New directors are appoinled by the members of the charity at the annual general meeting. Footprints Women's Centre is managed by a voluntary board of directors who are responsible for both the management of the charity and the trading arm owned by the charity, Footprints Trading Ltd. The Board of Directors meet monlhly io oversee the managemenl of the Cenlre. A finance and personnel sub-committee has been established. These groups meet monthly. There is a separate board for the tradlng company and this board meets bi-monthly. The Board of Directors employs a ¢enlre director who is responsible for Ihe day-to-day management of the organisation. The Board of Directors conducts bi-annual reviews of the strategic plan, and at the same time revlews board performants. Policies and procedures are reviewed and updaled on an ongoing basis. The charity receives an annual gift aid donation from its trading subsidiary Footprints Trading Ltd. Footprinls Trading Ltd run a number of charitable activites which are also in pursuit of the charilable objectives of Footprints Womens Centre. Key management personnel The direclors consider the board of directors, and Ihe senior management team to ¢omprise the key management personnel of the charity in charge of directing and controlling, running and operating the organisation on a day to day basis. All dire¢tors give of their time freely and no director received remuneration in the year. The pay of the senior staff is benchmarked against NJC Scales.
FOOTPRINTS WOMENS CENTRE DIRECTORS. REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Statement of dlrectors, responsibilities The directors, who also act as truslees for the ¢harilable adivilies of Footprints Womens Centre, are responsible for preparing ihe Directors, Report and the financial statements in accordan¢e with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepted Accounllng Practice). Company Law requires the dire¢tors to prepare financial statements for each financial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure. of the charitable company for that year. In preparing these financial statements, the directors are required to.. select suilable accounting policies and then apply Ihem consislently., observe the methods and principles in the Charities SORP 2019., make judgements and estimates that are reasonable and prudent. 51ate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements., and prepare the financial statements on the going concern basis unless it is inappropriate to presume thal the charity will Continue in operation. The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements ¢omply with Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detectlon of fraud and other irregularities. Auditor In accordance with the company's articles, a resolution proposing thal GMCG LISBURN be reappoinled as auditor ofthe company will be put at a General Meeting. Disclosure of Infomiation to auditor Each of the directors has confirmed that there is no informalion of whlch they are aware whlch is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant informatlon and to establish that Ihe auditor is aware of such information. The directors, report was approved by the Board of Directors. Ms A Fisher Director
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE Oplnlon We have audited Ihe financial statements of Footprinls Womens Centre (the 'parent charitable company,) and ils subsidiaries (the 'group') for the year ended 31 March 2024 which comprise the group slatement of financial activities, the group statement of financial position, the company statement of financial posilion, the group slatement of cash flows, the company statement of cash flows and the notes to the financial slatemenls, including a summary of significant accountin9 policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard 8pplicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounling Practice). In our opinion, the financial statements.. glve a Irue and fair view of the slale of the group's and pant charitable company's affairs as at 31 March 2024 and of Its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnion We conducted our audit in accordance with International Slandards on Auditlng (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditorfs responsibilities ft)r the audit of the fin8n¢ial statements section of our report. We are independent of the group and parent charilable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our olher ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Con¢luslons relating to going concern In auditing the financial statements, we have concluded Ihat the directors, use of the going concern basis of accounting in the preparation of the financial statements 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 ¢ast significant doubt on the charity's ability to Continue as a going concern for a period of at least Iwelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the directors with respect to going concern are des¢ribed in the relevant sections of this report.
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE Other Information The other informalion comprises the information included in the annual report other than Ihe financial statemenls and our auditols report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover Ihe other informalion and, except to thè extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other informalion and, in doing so, consider whether the other information is malerially inconsistent with the financial stalements or our knowledge oblained in the course of Ihe audit, or otherwise appears lo be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required lo determine whether this gives rise to a materi81 misstatement in the finan¢ial slatements themselves, If. based on the work we have perfomied, we conclude that there is a material misstatement of this olher information, we are required to report Ihat fact. We have nothing to report in this regard. Oplnlons on other matters prescribed by the Companles Act 2006 In our opinlon, based on the work undertaken in the course of our audil.. the information given in the directors, report, prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent wilh the financial statements- and the directors, report has been prepared in accordance wilh applicable legal requlrements. Matters on whl¢h we are requlred to report by exceptlon In the light of Ihe knowledge and underslanding of the group and parent charitable company and its environment oblained in the course of the audit, we have not identified material misstatements in the director5, report included wilhin the directors, report. We have nothing io report in respect of Ihe following matters in relation lo which the Companles Act 2006 requires us lo report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us,. or the financial stalements are not in agreement with the accounting records and returns; or certain disclosures of directors, remuneralion specified by law are not made; or we have not received all the information and explanations we require for our audit. or Ihe directors were not entitled to prepare the financial statements in accordance wilh the small companies regime and lake advantage of the small companies, exemptions in preparing the direclors, report and from the requirement to prepare a strategic report.
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE Responslbllltles of directors As explained more fully in the slatement of directors, responsibilities, the directors are responsible for the preparation of the financial statements and for being salisfied that they give a true and fair view, and for su¢h internal control as the directors delermine is necessary to enable the preparation of financial statements that are free from malerial misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the group's and parent charilable company's abilily lo continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of ac¢ounling unless the directors eilher intend to liquidate the charitable company or to Cease operations, or have no realistic altemative but to do so. Auditorfs responsibilities for the audit of the financlal statements Our objectives are to obtain reasonable assurance aboLSt whether the financial slalements as a whole are free from material misslalement, whether due to fraud or error, and lo issue an audilor'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 wilh ISAS (UK) will always detect a material misstatement when it exists. Misstalements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 10-
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FOOTPRINTS WOIVIENS CENTRE Extent to whlch the audit was considered capable of detecting Irregularities, In¢ludlng fraud We identify and assess the risks of maleri31 misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responslve to Ihose risks, Including obtaining audil evidence that is sufficient and appropriale to provide a basis for our opinion. In idenlifying and assessing potential risks of material misstalement in respect of irregularities, including fraud and non-compliances with laws and regulations, we considered the following: The nalure of the industry and sector, control environment and business performance, including the group's remuneration policies for directors, bonus levels and performance targets, il any; Results of our enquiries of management aboul their own identification and assessment of the risks of irregularilies., f. Any matters we identified having obtained and reviewed the group's documentation of their policies and procedures relating to: Identifying, evaluating and complying with laws and regulations and whether they were aware of any instance of non-compliance., Detecting and responding to the risks of fraud and whether they have knowledge of any actual. suspected or alleged fraud. and The intemal controls established to mitigate risks of fraud or non-compliance with laws and regulations., g. The matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and potential indicators of fraud. As a result of these procedures. we considered the opportunities and incentives that may exist wilhin the group for fraud and identified the greatest potential for fraud in income recognition. In Common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks that the group operates in, focusing on provlsions of those laws and regulations that had a direct effect on the determlnation of material amounts and disclosures in the financial slatemenls. The key laws and regulations we considered in this context included the Companies Act 2006, and local tax legislation. In addition, we considered provisions of other laws and regulations that do not have a dire¢l effect on the financial slatemenls but compliance with which may be fundamenlal to the group's ability to operate or to avoid a material penalty. 11
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE Audit response to risks Identified Our procedure5 to respond lo the risks identified included the following.. Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a dire¢t effect on the financial statements., Enquiring of managemenl concerning actual and potential liligation and claims., Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of malerial misstatement due to fraud., Reading minules of meetings of those charged with governance and reviewing correspondence with tax authorities. and In addresslng the risk of fraud through management override of controls, testing the approprialenes5 of journal enlries and other adjustments.. assessing whether the judgements made in making accounting estimates are indicative of a polential bias- and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business. We also communicated relevanl Identified laws and regulations and potenlial fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. Owing to the inhèrent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatemenls in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, misrepresentalions, or the override of internal controls. We are not responsible for prevenling non-compliance and ¢annot be expected to delect non- compliance with all laws and regulations. A further description of our responsibilities is available on the Financlal Reporting Council's website 81.. httPS'.11 www.fr¢.org.uklauditorsresponsibilities. This descriptlon forms part of our auditor's report. 12-
FOOTPRINTS WOMENS CENTRE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF FOOTPRINTS WOMENS CENTRE Use of our report This report is made solely lo the charitable company's members, as a body, in accordance wilh Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state lo the charitable company's members those matters we are required lo state to Ihem in an auditorfs report and for no olher PLtrpose. To Ihe fullesl exlent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitsble company's members as a body, for our audit work, forthis report, or for the opinions we have formed. Mrst phen Houston FCA Isenlor Statutory Audltor for and on behalf of GMCG LISBURN .1.5'11 2aiL} Chartered Accountants Statutory Auditor Century House 40 Crescent Business Park Lisburn BT28 2GN 13-
FOOTPRINTS WOMENS CENTRE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestricted Restrlcted funds funds 2024 2024 Total Unrestrlcted Restrlcted funds funds 2023 2023 Total 2024 2023 Notes Income from: Voluntary Income Charitable activities Olher trading aclivities Investmen1$ 37,138 150 535,122 37,288 535,122 271,844 1,578 83,150 83,150 518,428 271,875 1,636 518,428 271,844 1,578 271,875 1,636 Totsl Income 310,560 535.272 845,832 356,661 518,428 875,089 Expendlture on: Raising funds Charitable a¢tivilies 172,130 133,801 172,130 673,849 145,071 125,015 145,071 673,025 540,048 548,010 Total expenditure 305,931 540,048 845,979 270,086 548,010 818,096 Net Incomel(expenditure) 4,629 (4,776) (147) 86,575 (29,582) 56,993 Transfers between funds (483) 483 Net movement in funds 4,629 (4,776) (14n 86,092 (29,099) 56,993 Reconciliation of funds: Fund balances at 1 April 2023 680,940 704,167 1,385,107 594,848 733,266 1,328,114 Fund balances at 31 March 2024 685,569 699,391 1,384,960 680,940 704,167 1,385,107 The stalement of financial activilies includes all gains and losses recognised in the year. ASI in¢ome and expendilure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the CompaniesAct 2006. 14-
FOOTPRINTS WOMENS CENTRE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tanglble assets Current assets Deblors Cash at bank and in hand 14 716.743 742,685 15 48,170 653,818 50,409 650,906 701,988 701,315 Creditors: amounts falling due within one year 16 (33,771) (58,893) Net current assels 668,217 642,422 Totsl assets less current Ilabllitles 1,384,960 1,385,107 Income funds Restricted funds Unrestricted funds Designated funds General unreslricted funds 18 899,391 704,167 19 241,925 443,644 209.522 471,418 685,569 680,940 1,384,960 1,385,107 These financial slatements have been prepared in accordance wilh the provisions applicable lo companies subject to the small companies regime. The financial slatemenls were approved and authorised for issue by the Directors on .. Iheir behalf by: and signed on Ms A Fisher Trustee Mrs S Glymond Trustee Company Reglstration No. N1036140 15-
FOOTPRINTS WOMENS CENTRE COMPANY STATEMENT OF FINANCIAL POSTITION AS AT 31 MARCH 2024 2024 2023 Notes Fixed assets Tangible assets Current assets Debtors Cash at bank and in hand 14 716,743 742,685 15 75,059 602,644 157,191 519,255 677,703 676,446 Credltors: amounts falllng due withln one year 16 (26,071) (49,249) Net current assels 651,632 627,197 Totsl assets less current Ilabilities 1,368,375 1,369,882 Income funds Restricted funds Unrestricted funds Designated funds General unrestricted funds 18 699,391 704,167 19 241,925 427,059 209,522 456,193 668,984 665,715 1,368,375 1,369,882 As permitted by S408 Companies Act 2006, the chartlable company has nol presented its own profit and loss 8¢¢ount and related noles. The ch8ritable company's deficit for the yearwas £1,507 (2023- surplus £57.719). These financial statemenls have been prepared in accordance wilh the provisions applicable lo Companies subject to the small companies regime. The financial statements were approved by the Board of Direclors and authorised for issue on signed on their behalf by: 1.5.l.i.i.l..k.*... and Ms A Fisher Trustee Mrs S Glymond Trustee Company Registratlon No. N1036140 16-
FOOTPRINTS WOMENS CENTRE GROUP STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operatlng activities Cash generated from operalions 23 23,218 34,051 Investing actlvities Purchase of tangible fixed assets Investment income received (21,884) 1,578 (29.000) 1,636 Net cash used In Investing activltles (20,306) (27,364) Net cash used in financing actlvities Net Increase in cash and cash equlvalents 2,912 6,687 Cash and cash equivalents at beginning of year 650,906 644,219 Cash and cash equivalents at end of year 653,818 650,906 17
FOOTPRINTS WOMENS CENTRE COMPANY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating actlvltles Cash generated from operations 25 104.012 31,384 Investlng activities Purchase of tangible fixed assets Interest re¢elved (21,884) 1,261 (29,000) 1,234 Net cash used in investlng activittes (20,623) (27,766) Net cash used in financlng activities Net Increase In cash and cash equlvalents 83,389 3,618 Cash and cash equivalents at beginning of year 519,255 515,637 Cash and cash equivalents at end of year 602,644 519.255 18-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Charity informatlon Footprints Womens Centre is a privale company limited by guarantee incorporated In Northern Ireland. The registered office is 84a Collnmill, Poleglass. Dunmurry. Belfasl, BT17 OAR. 1.1 Accounting conventlon The financial statements have been prepared in accordance wilh the charily's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Slatement of Recommended Pra¢ti¢e applicable lo Charities preparing their accounts In accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)" The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the funclional currency of the charity. Monelary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Golng concem Al the lime of approving the financlal stalements, the directors have a reasonable expe¢tation thal the charily has adequate resources to Continue in operational existence for Ihe foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing Ihe financial statements. 1.3 Charitsble funds Unrestricted funds are available for use at the discretion of the directors in furtherance of their charilable objectives. Designated funds comprise funds which have been set aside at the discretion of the directors for specific purposes. The purposes and uses of the designaled funds are set out in the notes to the financial statements. Restricted funds are subject to specific condilions by donors or grantors as to how Ihey may be used. The purposes and uses of the restricted funds are set out in the notes to the financial slatements. 1.4 Incoming resources Income is recognised when the charity is legally entilled to it after any performan¢e conditions have been met. the amounts can be measured reliably, and it is probable that income will be received. Cash donalions are recognlsed on receipt. Other donalions are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relalion to donations received under Gift Aid or deeds of covenant is recognised at the time of the donalion. The charity receives government grants in respect of Ihe provision of specified services, projects and activities. Income from government and other grants are recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the Income will be received and Ihe amount can be measured reliably. If entitlement is not met Ihen these amounts are deferred. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the ¢harity', this is normally upon nolification of the interest paid or payable by the bank. Income from activities for raising funds represents amounts receivable for goods and services and Is recognised to the extent that il is probable that Ihe economic benefils will flow to the company and the revenue can be reliably measured. Revenue is measured at Ihe fair value of the consideration received or receivable for goods and services provided in the normal course of business, exclusive of trade discounts. 19-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Contlnued) 1.5 Resources expended All expenditure is accounted for on an accrual basis and has been ¢lassified under headings that aggregate all costs related to Ihe category. Expenditure Is recognised where there is a legal or conslructive obligation to mak& payments to Ihird parties, it is probable that Ihe settlement will be required and the amount of the obligation can be measured reliably, 11 is categorised under one of Ihe following headings.. Costs of raising funds, Expenditure on charitable aclivities and Other expenditure. Irrecoverable VAT is charged as an expense agalnst the activity for which expenditure arose. Support cosls are those that assist the work of the charity but do not directly represent charitable activities and include office costs, governance cosls, depre¢ialion costs and administrative payroll costs. They are incurred directly in support of expenditure on the objects of the charily and include project management carried out at the office. Office costs, depreciation costs govemance costs and payroll costs are allocated to charitable activities based on usage. The allocalion of the support costs is analysed in note 10. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cosl or valualion, net of depreciation and any impairment losses. Deprecialion is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases.. Land and buildings Plant and equipment Fixiures and fittings Computers Motor vehicles 20A slraight line 250A straight line 250/0 Straight line 330h slfaight line 250/0 reducing balance Freehold land is not depreciated. The gain or loss arising on the disposal of an assel is determined as the difference between the sale pro¢eeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Cash and cash equivalents Cash and cash equivalenls include cash hand, deposits held at call with banks, other short-term liquid investmenls with original maturilies of three monlhs or less, and bank overdrafts. Bank overdrafts are shown wlthin borrowings in current liabilities. 1.8 Flnancial instruments The charity has elected to apply Ihe provisions of Section 11 'Basic Financial Instrumenls, and Secllon 12 'Other Financial Instruments Issues, of FRS 10210 all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contra¢lual provisions of Ihe inslrument. Financial assets and liabilities are offset, with Ihe net amounts presented in the financlal slatemenls, when there is a legally enforceable righl to set off the recognised amounts and Ihere is an intention to settle on a net basls or to realise the asset and settle the liability simultaneously. -20-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Contlnued) Baslc flnancial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price includlng transaction costs and are subsequenlly carried at amortised cost using the effectiv& interest method unless the arrangement Constitutes a financing transaclion, where the transaclion is measured at the present value of Ihe fulure re¢elpts discounted at a market rate of interesl. Financial assets classified as receivable within one year are not amortised. Basi¢ financial liabilitles Basic financial liabilities, including Creditors and bank loans are initially recognised at transaction prlce unless Ihe arrangemenl constitutes a financing transadion, where the debt instrument is measured at the present value of the future payments discounted at a markel rate of interest. Financial liabilities classified as payable wilhin one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade Creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as Current liabilities if payment is due within one year or less. If not, Ihey are presenled as non-current liabililies. Trade creditors are recognised initially at Iransaction price and subsequenlly measured at amortised Cost using the effective interest melhod. Derecognition of Ilnancial liabilitles Financial liabilities are derecognlsed when the ¢harily'S contractual obligations expire or are discharged or cancelled. 1.9 Employee benefits The cost of any unused holiday entillement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charily is demonstrably commltted to terminate the employment of an employee or to provide termination benefits. 1.10 Retlrement benefits Paymenls to defined contribution retirement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng estimates and judgements In the application of the charity's accounting poli¢les, the directors are required to make judgements, estlmates and assumptions about the carrying amount of assets and liabililies that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevanl, Actual results may differ from these estimates. The estimates and underlying assumplions are reviewed on an ongoing basi5. Revisions to accounting estimates are recognised in the period in which the estimale is revised where Ihe revision affects only that period, or in the period of the revision and future periods where the revision affecls both current and future periods. 21
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Crltlcal accountlng estimates and Sudgements (Contlnuedl Key sources of estimatlon uncertalnty Fixed assets The annual depreciation charge on fixed assets depends primarily on the estimated lives of each lype of asset and estimates of residual values. The directors regularly review these assets lives and change them as necessary to reflect currenl thinking on remaining lives in light of prospective economi¢ utilisalion and physical condition of the assels concemed. Changes in assets lives can have a significant impact on depreciation charges for the period. Detail of the useful lives is included in the accounling policies. Restricted and unrestrlcted funds Judgements are made in relallon to allocation of income and expenditure to restricted and unrestricted funds. The directors consider it appropriate to allocate these funds based on inlerpretation of donations received. Voluntsry Income Unrestrlcted Restrlcted funds funds 2024 2024 Total Unrestrlcted Restrlcted funds fund$ 2023 2023 Total 2024 2023 Donations and gifts Charitable activites 34,451 2,687 150 34,601 2,687 31,983 51,167 31.983 51,167 37.138 150 37,288 83,150 83,150 22-
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FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Other trading a¢tivltles Unrestricted Unrestricted funds funds 2024 2023 Childcare income Shop income Room hire Hospitality 220,992 24,552 12,795 13,505 216,900 23,181 11,040 20,754 271,844 271,875 Investments Unrestrlcted Unrestrlcted funds funds 2024 2023 Interest receivable 1,578 1,636 Raislng funds Unrestrlcted Unrestricted funds funds 2024 2023 Fundraisin and ublicil Trading costs staff costs 26,552 145.578 21,923 123,148 172,130 145,071 -24-
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FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Descrlption of charltable activltles Trainin & education Footprints currently provide the only community based adult learning and training facility within Colin, with on- site creche. Womens Se1¢e$ Support servi¢es for women are a core area of work within Ihe Cenlre, providing vital support programmes to women in the communiiy who are most vulnerable. Childrens services Children's ServIS offers vital services to children and parents within the Colin community, providing daycare services alongside work to champion the needs of vulnerable children. Health livin The Sustainable Living project seeks lo engage the community in various food initiatives. The aim is to promote healthier living, and to tackle food poverty within the Colin Communily. Caterin services Catering seiceS provided within the Centre across the various services offered, and also for the local commLtnily. 27-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 10 Support costs Support Governance costs costs 2024 2023 Basls of allocatlon Rent and rates Heat & light Travel Printing & postage Telephone Computer costs Cleaning Repairs Insurance Training costs Sundry Subscriptions Hospitality Bank charges Accounlancy 1,772 19,458 1,403 5,177 4,739 4,677 5,289 14,403 4,078 2,043 3,867 3,022 14,186 1,231 25,978 1,772 19,458 1,403 5,177 4,739 4,677 5,289 14,403 4,078 2,043 3,867 3,022 14,186 1,231 25,978 2,660 Useage 18,227 Useage 1,221 Useage 4,349 Use8ge 4,291 Useage 6,936 Useage 5,704 Useage 12,336 Useage 4,955 Useage 1,371 Useage 4,412 Useage 2,033 Useage 20,561 Useage 1,244 Useage 21,840 Useage Audit fees Legal and professional 5,040 9.116 5,040 9,116 6,709 Governance 2,415 Governance 111,323 14,156 125,479 121,264 Analysed between Charitable activities 111,323 14,156 125,479 121,264 Accountancy costs of £25,978 (2023 £21,840) represent Ihe cost of seconding a person from our accountants to cover the finance funclion of the charity and its subsidiary, rather than incur a salary cost for a finance member of staff, Governance costs includes payments to the auditors of £5,040 (2023- £5,040) for audit fees. 11 Directors None of the directors (or any persons conneded with them) received any remuneration or benefits from the charity during the year. 28-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 12 Employees Number of employees The average monthly number of employee5 during the year was.. 2024 Number 2023 Number Managerial, adminislrative and childcare 25 25 Employment costs 2024 2023 Wages and salaries Social security cosls Other pension costs 458,440 30,284 8,118 428,674 28,460 5,842 496,842 462,976 The ¢hariiy considers ils key management personnel to comprise of the directors and the Centre Director. The tolal employmènt benefits including employer pension contributions of the key management personnel were £57,735 (2023- £51,066). There were no employees whose annual remuneralion was £60,000 or more. 13 Taxatlon As a charity all profits from trading activities and investment income are used for Charilable purposes and thus no liability to corporation tax arises. -29-
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FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Debtors 2024 2023 Amounts falllng due wlthln one year: Group Trade debtors Other debtors Prepayments and a¢¢rued income 7,635 36,420 4,115 (523) 47,048 3,884 48,170 50,409 Company Trade debtors Amounts owed by group undertakings Other debtors Prepaymenls and accrued income 2,610 31,951 36,420 4,078 47 106,399 47,048 3,697 75,059 157,191 16 Credltors: amounts falling due withln one year 2024 2023 Group Trade creditors Other creditors Accruals and deferred income 6,597 3,594 23,580 14,220 27,380 17,293 33,771 58.893 Company Trade creditors Other creditors Accruals and accrued income 6,595 850 18,626 13,233 24,772 11,244 26,071 49,249 17 Retirement benefit schemes 2024 2023 Defined contributlon schemes Charge to profit or loss in respect of defined contribulion s¢hemes 8,118 5,842 The Charity operates a defined contributlon pension scheme for all qualifying employees. The assets of the s¢heme are held separately from those of Ihe Charity in an independently administered fund. 31
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FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 19 Unrestrlcted funds The unrestricted funds ofthe charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and granlors as lo how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. Transfers At 31 March 2024 At 1 April 2023 Incoming resources Resources expended Designated fund General funds 209,522 471,418 32,403 278,157 241,925 443,644 (305,931) 680,940 310,560 (305,931) 685.569 Prevlous year: At 1 April 2022 Incoming resources Resources expended Transfers At 31 March 2023 Designaled fund General funds 209,522 385,326 209,522 471,418 356,661 (270,086) (483) 594,848 356,661 (270,086) (483) 680,940 The Dlrectors consider that designaled reserves should be the equivalent of 9 monlh's operaling costs, calculated and reviewed annually. Reserves at this level will ensure that, in Ihe event of a significant drop in funding, they will be able to continue the charity's current activities while consideration is given to ways in which additional funds may be raised. 20 Analysis of net assets between funds Unrestrlcted funds 2024 Restricted funds 2024 Totsl 2024 At 31 March 2024: Tangible assets Current asselsl(liabilities) 58,618 626,951 658,125 41,266 716,743 668,217 685,569 699,391 1,384,960 Unrestrlcted funds 2023 Restrlcted funds 2023 Total 2023 At 31 March 2023: Tangible assets Current assetsl(liabilities) 66,385 614,555 676,300 27,867 742,685 642,422 680,940 704,167 1,385,107 37-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 21 Contingent Llabllity A contingent liability exists to repay grants received in relation to capital refurbishment costs should certain conditions not be fulfilled by Ihe charity. In this regard deeds of covenants and charges have been registered by the granting body who financed the refurblshment works. 22 Operating lease commltments At the reporting end date the charity had oulslanding commilmenls for future minimum lease payments under non-can¢ellable operating leases, which fall due as follows: 2024 2023 Within one year Belween two and five years 711 1,600 711 2,310 2,311 3,021 23 Cash generated from operations 2024 2023 (Deficit)Isurpus for the year (1471 56,993 Adjustments for.. Investment income recognised in stalement of financial activities Depreciation and impairment of tangible fixed assets (1,578) 47,826 {1,636) 48,751 Movemenls in worklng capital.. Decreasel(increase) in debtors {Decrease) in creditors (Decrease) in deferred income 2,239 (25,122) (10,768) (10,041) (49,248) Cash generated from operatlons 23,218 34,051 24 Analysls of changes In netfunds- group The charity had no material debt during the year. -38-
FOOTPRINTS WOMENS CENTRE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 25 Cash generated from operations - company 2024 2023 (Deficit)Isurpus for the year (1,507) 57,719 Adjustments for.. Inveslment income recognised in statement of financial activilies Depreciation and impairment of tangible fixed assets (1,261) 47,826 (1,234) 48,751 Movements in working capital.. Decreasel(increase) in debtors (Decrease) in creditors 82,132 (23,178) (61,427) (12,425) Cash generated from operations 104,012 31,384 26 Analysls of changes in net funds- company The charity had no material debt during the year. -39-