Compaiiy I'egisli'ation nuiiiber-. N1054434 Cliarity registi'ation iiuinber.. NIC105905 Women's Aid Antrim, Ballymena, Carriclcfergus, Larne and Newtownabbey (A coinpany liinited by guai'antee) Annual Report aiid Financial Siateiiients foi. Ilie Year Ended 31 Mai'ch 2023 M.B. McGI'ady & Co Cliarlei'ed AccoL]nlants & Retsislered Auditors Suite 2B Cadogan House 322 Lisbui-n Road Belfast Co. Anti-im BT9 6GH
Women's Aid Antrim, Ballymena, Cai"riclifergus, Larne and Newtoivnabbey Conteii ts Refei'enee and Adniinislralive Details Trustees, Repoi't 2108 Staleinenl of Ti'ustees, Responsibilities IT]dependent Auditors, Report Ioto 14 Siateiiient of Financial Activities 15to 16 Balance Slieet 17 Sialenient of Casli Flows 18 Notes to tlie Financial Stateiiients 191034
Women's Aid Antriin, Ballymena, Cai'i"ickfergus, Larne and Neivtowiiabbey Reference and Administrative DetaAIs Chief Executive Offieei. Gillian Ci'eevy Tlie previous CEO, Roseiiiary fvlagill, retii'ed from tlie organisation on 30th July 2023. The new CEO, Gillian Ci'eevy, was appointed 011 6th July 202J. Ti'u5tees Aniie McAllislei' 3acliie Fishei. Lisa Hai'i'is Janice Hagan Valerie Moi'i'is Jenni MeQiioid (appointed 22 Deceniber 2022) Bi'enda Leslie (appointed 21 Febi'uaiy 2023) Moii'a Mcmui'i'ay (appointed 21 Febi'uaiy 2023) Jeiina Boyce (Resigned 22 Deceinbei. 2022) Pi'iiieip81 Office The Naomi Centre 2 Cullybackey Rold Ballymeiia BT43 5DF Registei'ed Office The Naoini Ceiitre 2 Cullybackey Road Ballyiiiena BT4J 5DF Tlie cliarity is incoi-poi'aled in Noriliern Ireland. N1054434 Compaiiy Registration Nunibei. Chxi'ity Registration Numbei. NIC105905 Solicitors Janies Ballenline & Soli Bank Buildings Tlie Pentagon Ballymena BT43 5LL BAI)l(ei's D81)ske Bank 1-2 Bi'oadivay Ballyniena BT4J 6EA Auditoi. M.B. McGI'ady & Co Chai-lei'ed Accoiintants & Registei-ed Auditors Siiite 2B Cadooaii House 322 Lisburn Road Belfast Co. Anti'iin BT9 6GH
Women's Aid Antrim, Ballymena, Cai'R'ickfergus, Lariie and Newtownabbey Trusteesl Report The Ti'ustees have adopted Il)e piovisions of Accounting and Repoiting by Cliai-ities.. Statement of Recoinniended Practice applicable lo chai'ities pi-eparing theii. accoLints in accoi'dance witli Il)e Financial Reportiiig Standai'd applicable in the UK and Republic of Ii-elaiid {FRS102} (effective l Januaiy 2019). Tlie Iruslees, wlio al'e directors foi. Ilie pui'poses of conip211y laiv, pi'eseiit Il)e aniiual I'epoi'l looetliei. witli tlie financial slateinen15 of Il)e cliarilable coiiipany for Ilie yeai. ended 31 Marcli 2G23. Objectives And activities Objeels apid ainis Tlie purpose of Wonien's Aid ABCLN is to provide a l)olistic service to women and childreii affected by all foriiis of domestic violeiice. lo educate, cliallenge and co-opei'ate witli extei'nal agencies and tlie ivideL' coinn)unity witli a vision to ei'adicate domestic violence. The core aiins are.. l. To provide sei'vices and temporaiy I"efuge to Nvonien and cliildreii suffei'ing doinestic violence, be that einolioiial, pliysical, financial, vei'bal or se.xual abiise. 2. To empowei. and enable woinen lo deleiiiiine Ilieii. ow11 lUi.e. 3. To I'ecognise. I'espond and cal'e foi- the einotional iieeds of cliildi'en aiid yoiing people. 4. To offei. SLlPPOIt and giiidance lo any woiiian who aslcs foi. it, botl) in I'efuge and in her own coinnilinity 5. To educate, infoi'm aiid cliallenge tlie public, Ilie Inedia, police, courts, social sei'vices and othei. autlioi'ilies about the pi-evalence and effects of doinestic violence. Ive will always be inindful tliat domestic violence is a direct I'esult of the geiieral position of wonieii in our society and pei'peti'aloi's, decisions lo ii)eet their own needs witliout netsolialion because Iliey believe Iliat tliey al'c entitled to. Domestic violence is a bi'eaeli of hui)ian I'iglils. Piiblic beiiefit Tlie direct benefits flowiiig from our orgaiiisatioii's pui'poses: Relief of those ii) need is acliieved Iliiougli piovidiiig sei'vices foi. Ivoiiieii, eliildi-en aiid youiig people inipacled upon by doniestic violence. Tliis pi'evenls liomelessness, povei'ty, and educational iindei'acliieveinenl. Oui. Ivoi'k in pi-oviding training and siippoi't to oiliei. agencies, groiips and coiiii)iunities educates and eiiipowei's I'esponses i-elevant to the needs of Iliese viotiiiis. The benefits above al'e demonsti'ated tl)I'ougl) tlie 'journey Ii'avelled Inodel, of weekly and Imonllily review of suppoit plai)s, follow up calls and meetings foi. all seivice iisei's. Need foi. tlie seivice 15 evidenced by coiitii)ued ii)Ipioveiiieiil within Ilie oi'oanisalion, new 5ei'vices offei'ed and the )igh nuniber of refei'rals lo oui. seivice. Iviili I'efei'eiice lo all pui'poses, Iliere is iio liarin oi. possibility of harin outtveiol)ed by the benefit. Tlie cliai'ity's beneficiai'ies al-e ivonien, childi'eii and young people affected by doinestic violeiice in tlie five ai'eas oui. cliai'ity covet's, Anli'iin, Ballyiiiena, Cai'i'ickfei'gus, Lai'ne and Newtownabbey. In respect of 'pi'ivale beneficiai-ies" Ihei'e al'e paid staff inleoral lo pi'ovision of sei-vices lo beiieficiai'ies. The benefit dei'ived by these membei's of staff, iii the forin of wages, is incideiital to pi'ovision of serviee to beneficiai'ies. Seivice to beneficiai'ies COLild not be delivei'ed without paid staff, ai)d the pui'poses of Ilie cliai'ity could not be attaiiied. Paymeiil of wages does not forni a pui'yose in its own i'iglit and is justifiable and I'easonable. Trustees eiisui'e Ilial payn)ent of Nva(Tes to staff is dii'ectly I'elated to aiid only foi. eiiacling Il)e staled pui'poses aiid attaininu Il)e desii'ed ooals for Ilie advaiilage of bei)efieiai'ies. The Ii'ustees confii'n) Iliat they liave coniplied with Il)e I'equii'eineiits of se¢tioii 2 of Ilie Cl)ai'ilies Act (Nortliei'n Ireland) 2008 10 have diie i'etsai'd lo Ilie public benefit guidance published by Ilie Cliai'ity Coini)iission foi. Noi'tliei'n Ii'eland.
Women's Aid Anti"im, Ballymena, Carrickfei"gus, Larne and Newtownabbey Trusteesl Repoi't Achievements and Pei'foi'mance AiinuAI SumIal.Y 22123 Tlie Pi'otection froin Stalkiiio Act (Nl) 2022 caine into effect iii April 2022 ci-ealing a specific offence of Stalking and a fui'tliei. offeiice of Tl)reatei)ing and Abusive Bel)avioui-. Woinen's Aid ABCLN loolc pal'l in a social media cainpaign dui'ing National Stalking Aivai'enes5 Week (19-23 Api'il) to liiglilitslit the new legislation and I'aise awai'eness abolit stalking and its iinpact oil victiiiis. In May we look pait woi'lcsliops witli C21 Tl)eatre Company to help bl'eak down tl)e wall of silence that exists 81-ouiid domestic abuse. C21 wei'e in piDdu¢tion with a iiew oiiline play called Bi'enda's Baby which exploi'es tlie sti'uggle of a Inuii) wlio lias liei. iiew boi'ii taken into cal'e aftei. only five days due lo di'uts addiction, coercion and conti'ol. Tlie worlisliops included live perforinances of exeerpls froni the play and panel discussion on awai'ene5s about tl)e reality of doniestic abuse. During Volunteei'5 Weelc, wliich look place fi'oni 1-7 June, we took tiiiie to acknowledge and thank all Woiiien's Aid ABCLN voliinteers wlio l)elp iiialce a difference to tl)e lives of woinen and childi'en effected by doiiiestic abuse. Students fi'oin Sensata's Graduate Developnieiit Pi'ogi'aninie joined willi Woinen's Aid ABCLN duriiig volunteer wee1( to lielp tidy up Woinen's Aid ABCLN Safe Haven Gai'den in Aiiti'in). Tlie gai'den pi'ovides a natui'al enviroiiiiieiit foi. woiiieii aiid cliildren affected by doniestic abuse and liad be¢oii)e overgrowi duriiig loclcdoivn I'esti'i¢tions. On World Eldei. Abiise Awai'eness Day 15th June we launched the Oldci- Bul No Safei It's Nev¢i' Too Late, art exliibitioi) exploi'inir the voices aiid lived expei'ience of oldei. woinen affected by doinestic abuse Ilii'oligli art with Spai'k Opei'a at Tlie Junction Retail and Leisui'e Park, Anli'im. Tl)e 'lt's Nevei. Too Late, project was funded by Il)e Arts Council Nl 'Arls and Older People, pi'ooi'amine was ntsminaled as one of four Noi'iliern li-elaiid finalists foi. Tlie Natioiial Lottery Pi'oject of tlie Year awai'd. Tlie Mayor of Anti'ini and Newtownabbey Boiough Councill, Clli. Billy Webb, pi-esented Woinen's Aid ABCLN with a clieque foi- £12,000 as the pi-oceeds of Tlie Mayoi s Chai'ity fundraisii)g. A furtliei. £2,500 was i-eceived fi'oi)I donations Inade al special Mayoi s Chai'ity events tlii'ougliout tlie year. In July we Ivere delitslited lo attend Hillsboi'oiioh Castle Garden Party willi ouest of honour HRH The Pi'incess Royal. Repi'eseiiliiig Wonien's Aid ABCLN was Boai'd Meiiibei. Janice Hagai) and Fiiiaiice Managei. ICaL'tn Mcconkey. In Aiitsusl we joined with Oniis foi- tlie laiinch of 'Safe Coiiiiiiiinity, in Cai'i'iclifei'giis, Lai'ne and Newtownabbey and delivei'ed Safe Place awai'eness raising witli paLtnei- oiganisations acioss tlie ai'ea. Page 3
Women's Aid Aiitrim, Ballymena, Cai'i'ickfergus, Larne and Newtownabbey Trustees, Repoi't Tlie Family Fii'st team Iiosted 'Amazing Mums, training for Social Woi'lc As5iStaiils in the Bi'aid Valley, Ballyiiiena with Noi-lliern Health and Social Cal'e Ti'ust staff and colleagues fi-oin Woinen's Aid Federation Noril)ei'n Ireland & Causeway aiid Mid-ulstei. Woiiieii's Aid in attendaiice. Woineii's Aid ABCLN welcomed Ilie launch of Ilie Tacklints Violence Auaiiisl Woinen aiid Girls Aclioii Plaii by tlie PSNI in Septeinbei. and I'espoiided lo tl)e call for views and Consultation by Tlie Executive Office for Ilie neiv Sli'atetsic Fi'ainewoi'k to End Violeiice Against Women and Gil'ls. Iii Ilie Autunin we held a sei'ies of Make A Cuppa Coffee Moi'nings aci'oss Anti'iin, Ballymena, Cai'i-ickfei'gus, Larne and Newtownabbey witli invited guests. We also Iiosled pop lip sliops in eacl) ai'ea to help 12ise awareness about our work. Ovei. the 16 Days of Activisn) a(yainsl gendei'based violence froni 25th Noveiiibei. lo 10th Decen)ber ive suppoi'ted Woniei)'s Aid Fedei'atioii NI'S cai))paion callino 01) tlie (Foverninent to 'Unlock Ilie Fundino, to suppoi'l woiiien and cliildren affected by domestic abuse across Noi'tliei'n Irelaiid. In Decembei. we laiinched Ilie Mal<e It lagIcal Clii'islnias Appeal witli a loy and 'ft appeal and festive fiindraising. PSNI joi11ed will) Woinen's Aid ABCLN lo del iver Ilieii- 'Tis the Season, cainpaign liigliligliting iiiipacl of doilleslic abuse over Ilie Clii'islnias pei'iod and ael the message out for aiiyone affected that lielp is available. Ai)Ii'iiii and Ne¥vtoivnabbey PCSP laiinched an aivareness I'aising caiiipaign 'Domestic Abiise - It is Nevei. OK, in Mai'cli ivorking in partnei'sliip ivitli IVoii)en's Aid ABCLN, Men's Advisory Piojecl Nl and Nexiis to I'aise awareness that anyoiie cali be affected by donieslic abuse. Aetivities 2022-23 Froin I st April 2022 to 3 1st Mai'ch 2023, tlle lolal iiunibei. of woiiieii suppoi'led by Woii)en's Aid ABCL&N was 1,449. 72J cliildi'eii and young people received suppoit in the yeai. 2022-23. 89 won)eii and 31 childreii wei'e accon)modaled iii oui. I'efuge and self- coiilained flats. 1.291 Ivonieii wei'e suppoi'ted Ilirougli oui. Floatin Suppoi't Service aci'oss Ilie five ai'eas. 290 women attended elasses and diop in sessions. Woiiien's Aid ABCLN staff piovided 3,007 one lo one sessions. Fi'oin April 202? Mai'ch 2023 we have dealt with 54,128 iiifoi'inalioii and suppoit calls. Page 4
Women's Aid AJ)ti"im, Ballymena, Cai'ricRifergus, Larne aiid Newtownabbey Trustees, Repoi't Looliing Foi'ival'd to 2023-24 Woinen's Aid ABCLN will say fai'ewell to longstanding CEO, Roseiiiaiy Magill. A pioiieei. and innovator, Roseillaiy, wl)o lias Steel'ed tlie organisatioii witli passion and dedication for 25 yeai-s, has now decided I'etii'e in Jiily. The reci"uitnient process to fiiid a new CEO begai) 8nd a foi'n)al l)andovei' liappened dui'ing suinmei. 2023. Tl)e iinpact of I'ecently iiitroduced leoislation - and additioiial new legislation sclieduled to come into force - will be anoilier key fealui'e of tlie comiiig yeai.. A I'ising nuinbei. of domestic abuse offences, witli conti'olling and coei-cive behaviours, al'e being recorded since Iiew laws caiiie into foi'ce in Febi'uaiy 2022. The PSNI al'e I'eporting tliat they are now I'eceiviiig, oil average, ovei. l 00 I'epoits a Inontli of sucli behaviouis. Punisl)able by up to 14 years, impi-isoninent, Iliis new criminal offence will continlie to l)ave an itnpoi'laiit and effective role to play within Woi))eii's Aid ABCLN. On 26111 Jui)e 2023, Non-falal Sti'aiigLilalion oi. Aspliyxiation (uiidei. Tlie Justice Sexual Offences and Ti'affickiiio Victims Act Nl 2022) was made a specific ci'iininal offence ii) Noitl)ei'ii Ii'elaiid. Also punisliable by up to 14 yeai's, iinpi'isonnient, Il)is new legislation will mean tliat i'esti'i¢ting an individual's bi'eatliing in any way will be ti'ealed as a standalone offence. It Is anticipated tl)al ¢onsidei'ation will also be given to Ilie eniotional iiiipact, Ii'auima and feai. tliat the victini expei'iences. In additioii, as of Novenibei. 2023, Upskiiting, Downblousing and Cybei-.flasl)ing liave becoi)ie specific crinTrinal offeiice. Sti'en(vtliened leoislatioii ai'oiiiid posing as a cliild onliiie aiid thi'cateniiiu lo disclose private sexual images al'e also ainoiig Ilie neNv offence5 due to coine into foi'ce by late 20231early 2024. Tliis combination of new legislation ¥vill undoubtedly pi'ovide greatei. piotections to vulnei'able people in oui. l'egion and aci'oss Noi'tliei-n li'eland and will niake a significant diffei'ence to those 5uffei.ing abuse and exploitation wlio tui'n lo us foi. suppoit. Within Nvoiiien's Aid ABCLN internally, we will aim to tui'n oui. attentioii to a range of key issues, fi-oni staff Ii'aining. developn)ent and a I'eview of pay and conditions, lo the need to tackle issues aiDund funding and iiicoine genei'ation. We also acknoivledge the cliaiiging needs of women and cliildi'en Nvho turn to us foi. suppoit aiid lielp. Wlany woiiien at'e pi'esenting witl) i)iultiple and coi7Jplex needs and we will aii)I to develop a l'ange of sli'ategies to lake lis fornvard. Woiiien's Aid ABCLN will contiiiue lo provide a hol istic seivice lo wonien aiid cl)ildi'en affected by all fori?Is of doiiiestic abuse and, ultii)iately. we I'en)ain conimitted lo meet oui. VLSiOlI to eradicate doniestic abuse. Fin2ntiAI I'evieiv Income in Ilie yeai- was £1,512,932 aiid expeiiditui'e lolalled £1,490,29 5 giviiig a sui-plus of £22,641. Total fuiids lield at 31 st Marcli 2023 wei'e £2,190,849. £1,210,848 of the total funds al'e iesti-icted and are not available foi. Ilie genei'al puiposes of Il)e cl)arity al tlie eijd of Il)e I'epoi'ling period. Uiii'esti'icted and desigiiated I'esei'ves lolalled £980.000 at Ilie close of Il)e pei'iod. Poli¢Ji oil i'esej'ves It is Il)e Cliarity's policy lo iiiaiEltain uni'esti'icted I'eseiwes equal to 3 iiioiiths riini)in(F costs. In 2023, Ilial value is £373,004. The Uni'esti'ieled and desigiialed I'esei'ves total £980,000 foi. 2023 ivliich is eqiiivalenl just undei- 8 moiitlis I'unnino costs.
Women's Aid Anti'im, Ballyinena, Carricl<fei'gus, Larne and Newtownabbey Trustees, Repoi't Pi'iiieiplllfiiiidiiig soiii'ees The cliai'ity I'eceives donations fioni pi'ivate individuals and inconie fi'oiii fiiidi'aising activities, Tlie pi'inciple fundiiio soui'ces for Ilie charity al'e fi'oiii grant niaking bodies aiid conti'acl inconie fi'oiii NIHE & NHSCT. AII fuiids I'eceived al'e detailed witl)in tliis I'epoit. Priiicipiil iisks uiid iiiicerliiipilies Tliei'e is no inbuilt automatlc 1iicl.ease to oui. recuri'ing funding fi'oin NIHE & NHSCT. To iiianatse I'isk ive i-egulai'ly I'eview eosts, ideiitify ii)osl cost effective iiieans to i))aiiaiye I'unning costs and thiough oui. processes Iiave beeii able lo eiisui'e oi'ganisational ivide conti'acls wliicli I'epi-esent saviii(Ts. In ordei. lo eiisui'c tl)al we do not liave a siiigle source of funding ivliich will inci'ease tlie I'isk of oui- ability to suslaiii oui. organi53tions woi'lc we seeli and liave secui'ed otliei. soui'ces of fuiiding lo allow Il)e intioduction of i)eeessaiy seivices and I'elated costs. Going concern The trustees believe tlial Ilie chai'ity will contii)ue as a going concern. Fuiidei's l)ave shown Ilieniselve5 to be supportive, flexible and adaptive lo the ¢ui'renl situation ivhich is ali invaluable lielp lo the woinen's aid coininunity. Tlie oi'aanisalioii continiies lo ivoi'lc in pai'tnei'sliip iviih uovernmenl bodies and auencies iii tei'ms of developing a loiitser teriii sli'alegy 10 5UPPOIt vicliins of doiiieslic violence. Page 6
Womeii's Aid Anti'im, Ballymena, Cai'i'ickfergus, Larne and Newtownabbey Ti'ustees, Repoi't Structure* govei'nstiice And inxiiageinent Nuliire ofgovei'iiipig dociiiiieiil Woinen's Aid Antriiii, Ballyniena, Cai'i'ickfei'giis, Lai'ne and Newtowiiabbey is a Conipany Lii)iited by Guarantee, (sovei'ned by a le1)joi.81]duM aiid Aiticles of Association {N1054434) and I'eiTiStered a5 a charity ivitli Il)e Cl)ai'ilies Comiiiission foi. Noi'iliei-n Iieland, NIC105905. It is goveL'ned by a voluntaiy Management Conimittee wl)icli is I'esponsible for sti'ategic planiiing and decision iiiaking, financial govei'nance aiid piobity and liave einployinent I'esponsibility foi. all staff. Volunteei'ing opportuiiities wiihii) the organisation al'e openly advertised thi'ough a wide I'aiige of iiiedia outlets. All volunleei's Complete a Inandatory ti'aining prograiniiie, are subject lo a six-iiionih pi'obalionary period and coinplete a compi'ehensive indiielion process. Those volunteei"s wlio al-e lo be appoiiited to tlie Manage111ent Comi)iittee I'eceive specialist ti'ainiiig lo assist Ilieiii lo fulfil Ilieir ioles in relatioi) lo oovei'iiaiice of the oi'oanisation Recriiilniepil aiiil dppoiiiliiiepiÉ of Iriistees Meinbei's lo Ilie Manaoeiiieiil Comiiiiltee at'e pioposed at Ilie 8nnu81 general nieelin(5 at tlie fii'sl Manageiiienl Coinniiltee meetii)o folloiviiio Il)e aiinual gene171 meeting. Office beai'ers al'e elected AITuiigeiiieiifsfoi' selfiiig keli iiiaiiageiiieiilpeisopiiiel i'eiiiiiiiel'alioii Settinu pay aiid reiiiui)eration of tlie cliai'ity's l(ey iiianaoeiiienl persoiinel is manaoed Ilii'oiioh using benclimarl(ing lo set appropriate levels aiid tliiougli resoui'ces available to Ilie oi'ganisatioii froiii ndIng soul'ces. Tliis is cai'i'ied out by Ilie boai'd as and when requii'ed. Orgiiiiisalioiinl sli'iicliii'e The day-to-day Inaiiageinent and opei'ation of Ilie a¢livilies are cari-ied out by a staff teaiii, led by tl)e CEO and Management Teain, wlio also I'epoi't I'egulai'ly to Ilie Coinmittee. Operational voluiiteei's conli'ibute to Il)e day to day activities of the cliai'ity and Ilieii. conti'ibution is invaluable to Ilie chai'ity Ineeting its aitns and objectives. Finaiicial insti'uments Objeclives oiidpolicies Tlie cliai'ity's activities expose it to a nuinbei. of financial I'isks including ci'edit I'isk, cas11 flow I'isk and liquidity I'isk. The oroanisatioi) l)as a I'isk niaiiaoeiiienl policy and operates a i-isk asse5sineiit franiewoi'k ivhich includes e81'iying out I'isl( assessinent on all activities, All risks al'e i)ionitoi-ed aiid I'edueed by tlie iinplen)eii121ion of policies and procedures. Policies exist lo ensui'e coiiipliance will) lJealtli aiid safety of staff, voluiileers, clients and visitoi's lo oui. preinises. Risk iiiana(Feiiient is I'eviewed at all iiianaLTreii)ent coininittee iiieetings to i))ititrate Ilie I'isks to Ilie oi'ganisation. Caslifloiv iisk Tlie cliarity's ictivities expose il primarily to Ilie finaiicial risl(s iii Ilie ai'ea of iiicoi)ie geiiei'alion, Tlie cliai'ity I'elys Iieavily on ovei-nmeiil agencies wliose budgets al'e I'ediiced yeai. on yeai., leaving the cliai'ity inci'easingly Irliant on oiliei. agencies and tlie public, Page 7
Womerj s Aid Antrim, Ballymena, Cai'rickfergus, Larne and Newtownabbey Ti"ustees' Report Ciedil iisk The ehai'ity's pi'iiicipal fiiiancial assets are bank balances and cash, Ii'ade and otl)er I'eceivables, and iiivestmenls. The cl)arity's credit ris1( is pi'iiiiai-ily atti'ibutable lo ils trade i-eceivables. Tlie aniounts pi'esenled in Il)e balance slieel at'e net of allowances foi. doiibtfiil I'eceivables. An alloivance foi. in)pairiiieiil is niade wliei'e Il)ei'e is an identified loss event ivliicli, based on pi'evious expei'ienee, 15 evidence of a reduction in 11)e reeoverability of tlie casli flows. Li(JiiidilJ) iisli In oi'dei. lo inaintain liquidity lo ensui'e that siifficient fund5 at'e available for ongoing opei'ations and futui'e developiiienls, tlie cliai'ity lias a reseives polic}, of niaintaining resei'ves at J Inontlis I'uiining costs and tliat all I'estri¢led resei'ves al'e available iii tlie foi'ill of casl) al Ilie bank Reappoilltnient of Auditor In a¢cordai)ce Nvitl) section 485 of the Conipaiiies Act 2006, a I'esolulion foi. tlie I'e-appoiiiliiient of M.B. McGI'ady & Co as auditoi's of tlie cliarity is to be proposed al Ilie foitlicoi)iIn Aniiual Genei'al Meetints rhe aniiual i-epoi'l was appi-oved by the Ii'ustees of the chai'ity on 22 Jaiiuaiy 2024 and sigiied on ils bel)alf by- Aniie Ti'iistee Lisa Hai'ris Ti-uslee Page 8
Women's Aid Anti'iin, Ballyinena, CarrickfeR'gus, Larne and Newtowiiabbey Stateinent of TR'UStees' Responsibilities Tlie Ii'ustees (wlio al'e also Ilie dii'ectoi's of Women's Aid Anti-iin, Ballymena, Cai'i'iGlcfei'gus, Lai'ne ai)d Newtowiiabbey foi. Ilie piii'poses of eoinpany law) al'e i'esponsible foi- pi'epai-ing the Ii'tistees, repoi't and tl)e finaiicial slatenients in accoi'dance willi the United Icingdoni Accountiiig Standai'ds (Uiiited Kingdoiii Genei'ally Accepted Accoiinting Pi'actice) aiid applicable12w aiid I'egiilalions. Coinpany law I'equii'es Ilie Iiijstees lo pi'epai'e fii)ancial slatenients for eacli finaiicial yeai.. Under coinp8ny law tlie ti'ustees Inust iiot appiove tlie finai)cial stateinenls unless Iliey ai'c salisfied tliat Iliey give a Ii'ue and fail. view of the state of affairs of the chai-itable conipany and of its incoining I'esources and application of I'esoui'ces, incliiding its incoine and expenditiire, for tlial pei'iod. In pi'eparing tliese financial stateiiienls, Il)e ti'iistees are requii-ed to- select suitable accouiitiiig policies aiid apply tl)em consisteiitly. observe tlie Inethods and priiiciples ii) the Char'ities SORP. mal<e judoements aiid estiniales that are I'easonable aiid pi'udenl. stale wlietliei. applicable LfK Accountino Standai'ds liave been followed, subject to any Inaterial depaitui'es disclosed and explained in the fsiianeial stateiiieiils. and pi'epai'e the fiiiaiici21 slalements on tlie going concerii basis unless it is inappropi'iate lo presume that Ilie cl)ai'itable coinpany will coi)tinue in busines5. Tlie ti'ustees al'e I'esponsible for Iceepiiig adequate aceouiiting I'ecoi'ds Iliat are sufficieiit to sliow aiid explaiii Ilie charitable cottipany's ti'ansactions and disclose witli i-easoiiable accui'acy at aiiy tiine t11e financial position of Ilie cliarilable company and enable Iheiii lo eiisui'e that the financial statenienls coinply ivith the Coiiipanies Act 2006. Tliey are also I'esponsible foi. safeuiiarding the assets of the Cliai'itable con)pany and Iieiice foi. taking I'easonable steps for Ilie prevei)tioi) and detection of fi?ud 2nd oiller iri'egu131'ities. In so fai- as Ilie Ii'ustees al-e aivai'e.. tliei'e is no relevaiit audit iiiforinatioii of wliicl) tlie cliai'itable compaiiy's audiloi's al-e uiiawai'e. ]d the ti'ustees have takeii all steps that tliey ouglit lo have takeii lo Inake tlieinselves awai'e of any I'elevanl audit inforinatioll and lo establisli that tlie auditors are aware of that infoi'n)ation. Approved by tlie triislees of the cl)arity on 22 January 2024 and sioiied on ils belialf by: Aline fvlcAllistei' Ti'ustee Lisa Hai-ris Ti'ustee
Women's Aid Antrim, Ballymena, Cai'i'ickfergus, Larne and Newtoivnabbey Independent Auditoi s Report to the Members of Women's Aid Anti'im, Ballyinena, Carrickfergus, Larne and Newtownabbey Opinion We have audited tlie fiiiaiicial statenients of Woineii's Aid Anli'iiii, Ballyiiieiia, Cai'i'ickfergus, L21'ne & Newtowiiabbey, (the 'ch21-ity') foi. tlJe yeai. ended 31 Mai'¢li 2023 ivliicli comprise the Sialenienl of Fiiiaiicial Activities, Balance Sl)eet, Siateinenl of Casli Floivs, and Notes lo Il)e financial slalenienls, including a suinmaiy of significai)t accounting policies. Tlie fii)2ncial repoi'tii)g fraiiieivoi'k that lias beei) applied iii their prepai'alion is applicable law and United Icingdoni Accounting Standai'ds (United Kingdom Genei'ally Accepted Accounting Pi'actice). In oui- opii)ion tlie financial sl8teinents: aive a ti'ue aiid fail. vieiv of the slate of tlie chai'ity's affairs as at 31 Mai'cli 2023, and of ils total ineoniing I'esoui-ces aiid expenditui'e of I'esoui'ces, foi. Ilie year Ilien ended. Iiave beeii pi'operly pi-epai'ed in accoi'daiice ivitli Ui)ited Kiiigdon) Geiiei'ally Accepted Accounting Pi'acti¢e' and l)ave been pi'epai'ed in accoi'dance with the I'equii'ements of the Coinpanies Act 2006. Basis foi. opinioii We coiiducled oiii. audit in accoi'dance with Intei'nalioiial Standards on Auditing {Ull) IISAS (UK)) aiJd applicable law. Oui. I'esponsibililies undei. those standai'ds al-e fui'ilier described iii Ilie Aiiditoi's responsibilities foi. Ilie audit of the financial slalements seclioii of oiii. I'epoi'l. We al'e ii)dependent of the chai'itable coiiipany in accoi'dai)ce ivitli Il)e etliical I'equirenieiils tiiat are relevaiit to oui. audit of Ilie fiiiancial statements in tlie UK, including Ilie FRC'S Etliical Siai)dai'd, and we liave fulfilled our otliei- eiliical i-esponsibilities in accordaii¢e Nvitli Iliese I'equireinenls. We believe Iliat the audit evidence we have obtained is sufticienl aiid appi'opi'iate lo pi'ovide a basis foi. oui. opinion. Conclusioiis i-elating to goiiig eoncern In auditing the financial staleii)eiits, we have concluded that the Ti'ustees, use of tlie going concerii basis of accoLinlino in Ilie prep81'alion of Ilie financial slalenienls is appiopriate. Based on tl)e ivoi'k we liave pei-foi'ined, we liave iiot identified any Inatei'ial Liiicei'lainlies relatino to events 01- conditions tl)al, individually oi. collectively, tnay cast significant doubt on tlie coillpany's ability lo continue as a going Concei'n foi- a pei'iod of at least twelve niontlis froiii wlieii Il)e financial stateiiients are aiiilioi'ised for issue. Oui. I'espoiisibi lilies and tlie responsibilities of tlie Ti'ustees ivith i-espect to goin(tr concerii 'e desci-ibed iii Ilie relevant sections of tliis i-epoi'l Othei. iiifoi'niation Tl)e otliei. inforiiialion coinpi-ises Ilie iiifoi'inalioii ii)cluded in die aiinual repoi'l, includiii¢y Ilie Ii'ustees, repoi't, otliei. thali tlie finaiicial slateinents and oui. 2udiloi s I'epoi'l thei'eon. Tl)e Ii'ustees al'e I'espoiisible f02. tlie othei. infoi'ination contained witliin the anniial I'epoi't. Oiii. opinion on tlie financial slateiiienls does not covei- Ilie oihei. iiifoi'matioii aiid, except lo tlie extent otliei'ivise explicitly slated in our i'epoi't, we do iiot express aiiy foi-n) of assui'ance conclusion Ihei'eon. Oui. responsibility is lo l'ead tlie otliei- iiifoi'iiialion and. iii doing so, considei. Ivhetliei. the other infoi'malion is Iiiatei'ially iiiconsistenl witli Ilie finaii¢ial statements oi. oui. kno¥vledoe obi2ined in Ilie audit, or otlieiivise appeal's lo be materially iiiisslaled. If we ideiilify sucli iiiatei'ial incoiisislencies oi. appai'ent i)ialei'ial Inisstatetnents, we al'e I'eqiiii'ed to detei'inine wl)eiliei' Iliis uives I'ise to a malei'ial ii)isstatenient in Ilie finai)cial stateiiients tl)einselves. If, based on tlie woi'lc we l)ave pei-foi-lned, we conclude that tl)eiE is a iiiatei'ial iiiisslalenieiit of Iliis oiliei. iiifoi'iiiatioii, we are I'eqiiiL'ed to I'epoi'l tliat fact. We have nothints to report iii Il)is regai'd. Opiiiioiis 011 otliei. Inattei's pi'esei'ibed by tlie Compai)ies Act 2006 Ii) oui. opiiiion, based oil Il)e work iiAderlal(en iii Ilie coui'se of the audit.. Page 10
Women's Aid Antrim, Ballyineiia, Cai"i'ickfergus, Larne and Newtowiiabbey Independeiit Auditoi s Report to the Membei"s of Women's Aid Antrim, Ballymeiia, Cai'i'ickfei'gus, Larne and Newtownabbey tlie inforinatioi) given in the Repoit of the Ti'ustees foi. the financial yeai- foi- wliicli the financial slateiiienls are pi'epai'ed is consistent witli tlie financial statemeiils. aiid Ilie Repoi-l of tl)e Trustees has been pi'epared in accordance ivith applicable lerral i-equirenienls. Matlei's oi) Ivliieh ive al'e I'equii'ed lo i'epoi-t by exceptioii In tl)e light of tlie l(nowledge and undei-standing of the company and its envii'onnient obtained in the coui'se of tlie audit, we l)ave not identified matei'ial iiiisstalei)ients in Ilie dii'ectoi's, repoit included within Ilie ti'ustees, I'eport. We have nothing lo repoi't in I'espect of the folloivii)u matters whei'e the Coiiipaiiies Act 2006 I'equii'es us to i-epoi't to you if, in oui. opinion.. adequate aceountinLT i-eeords Iiave not been Icepl or I'elui'ns adequate for our audit liave not been received fron) bi'anclies not visited by us,. 01- the financial stateillenls al'e not in agi'eeinent with the accoiinling I'ecoi'ds and I'eturns. oi. ceitaiii disclosui'es of triistees, I'eniunei'ation specifEed by law are not iiiade. or we liave not I'e¢eived all the infoi'ination aiid explaiiations we I'equire foi- oui. audit. or Ilie ti'ustee5 ¥vei'e iiot eiititled to take advantage of Ihe siiiall companies exeniptioii fi-om the requireiiient lo pi'epai'e a Slratetsic Repoi't oi. in pi'epariiio the Repoi't of the Ti'ustees, Responsibilities of Il'ustees As explaiiied mol'e fully in the Siateinent of Ti'ustees Responsibilities [set out 01) page 91, tlie Ii'ustees (who al'e also tlie dii'ectors of the cliai'itable company foL' the PLlI'poses of coiiipany law) al'e i-esponsible foi- the pi'epai'atioii of the financial slateinents and for being Sic lisfied tliat they giiie a true and fail. view, and for siich intei'nal conti'ol as tlie trustees detei'iiiiiie is necessaiy to enable the preparation of financial statenieiits Iliat are fl'ee fi'oii) nialei-ial niisstateinent, wlieiS)er due lo fi'aud or errol.. lil pi'epai'ing Il)e financial slaleiiieiits, Il)e Ii'ustees al'e I'esponsible for assessing tlie eliai'itable company's ability lo continue as a going coiicerii, disclosiiio as applicable, iiiattei's I'elated lo going cor]cei'n and usii)ts Ilie goii)g concei'n basis of accoiinting unless Ilie trustees eitl)ei' intend to liquidate the cl)aL'itable company oi. to cease opei'ations, oi. l)ave no i'ealistic alternative but to do so. Oui. i'esponsibilities foi. the audit of tlie financial stateiiients Oui. objectives al'e lo obtain I'easonable assui-ance about ivlietliei. the fiiiancial stateinenls as a wliole are fire fi'oin material Inisstatenienl, wheiliei. due lo fraud oi. ei'i'oi-, ai)d to issue a Repoi'l of tlie Indepeiidenl Auditoi's tlial in¢ludes oui. opinion. Reasonable assurance is a liiuli level of assui'aiice. bul 55 not a guai'anlee Iliat an audit conducted in aceordaiice willi ISAS {UK) ¥vill alivays detect a i)iaterial mi5slaleiiient ivlien it exists. Misstateivents can ai'ise fi'oiii fi'aLid oi. ei'i'oi. and al'e considei'ed inatei'ial if, individiially oi. in tlie aggi'egate, Iliey could reasoiiably be expected to iiiflLience tSie econoniic decisions of iisers lakeii on Ilie basis of tliese fii)aiicial 5tateinents. Page 11
Women's Aid Antrim, Ballymena, CaR'I"ickfei"gus, Larne and Newtownabbey Independent Auditoi s Repoi't to the Members of Woinen's Axd Antrim, Ballymena, Cari'ielifei'gus, Larne and Neivtownabbey As pai'l of ali audit in accoi'dance with ISAS (Ul<), we exei'cise pi'ofessional judueinenl and maintaiii pi'ofessional scepticisin Ihi'ougliout tlie audit. We also.. Identify and assess tlie I'isks of iiialerial Inisstalement of tlie entity's finaiicial slaleinents. wlietliei. due lo fraud or ei"I'oi', desioii and perfoi'm audit pi'ocedui'es respoiisive to Iliose I'isks, and obtain audit evidei)ce that is sufficient and appiopi'iale to piovide a basis foi. oui. opinion. Tlie I'isk of not delecling a malei'ial niisslalement I'esulting fiom fi'aud is l)Égliei- thali foi. one resiilting fi'oiii ei'i'oi., as fi'aud may involve collLision, foigeiy, inteiitional oiiiissioiis, misl'epi-eseiilalions, oi. tlie ovei-l'ide of intei-nal conti'ol Obtain ali uiidei'standing of inlei'nal contiol relevant to tlie audit iii ol'der to desigi) audit piocedui'es Ih&l are appropriate in the cii'cui)Istaiices, but iiol foi. tlie pui'pose of expi'essiiio an opiiiion oil Il)e effectiveness of tlie eiitity's iiitei'nal control. Evaluate tlie appi'opi'iateness of accounting policies used and Ilie i'easonableness of accounting estimates and I'elaled di5closiii.es iiiade by Ilie dii'ecloi's. Conclude on Ilie appi'priateiie55 of tlie directoi's, use of the ooing concei'i) basis of accountino aiid, based on tlie audit evidence obtained, Ivl)ethei' a ni8tei.ial uneerlaintly e,xists related lo events oi. condilioiis that Inay cast sionificant doubt 011 the cl)aritable conipaiiy's ability lo continue as a tsoiiio conceiii. If ive coi)clude tliat a iiiaterial uiicei'taiiity e.Yists, we al'e requii'ed lo di'aw arteiitioii in ouI' aiiditoi s I'eporl Lo tlie I'elated disclosui'es in tlie finaiicial statements or, if such disclosures al'e inadequate, to Inodify Qui. opinion. Our concliigions al'e based on the aLidit evidence obtained up to the date of oui. auditoi's I'epoi'l. Howevei., fiilui'e events oi. conditions mpAy caiises tlie charitable ¢onipany to cease to continue as a going concei-n. Evaluate the ovei'all pi'eseiitatioii, sli'ucture and content of Ilie financial stateinents, including Ilie diselosures, and whetliei- tlie fiiiiai)cial statenienls I'epresent the undei'lyinu ti7nsactions and events in a Iiianner tl)at achieves fail. pi'esenlatioii (i.e. gives a Ii'ue and fair vieiv). We coiiiinunicale with tl)ose cliartsed Nvitli trovernance I'egai'dino aiiiong oil)ei' i))atters, Ilie planned scope 8nd liining of tlie audit and significant audit findings, including aY significant deficiencies in intei'nal Control that we identify diii-ing oiii. aLidit. Tlie extent to ivliich our audit Iv2s capxble of detectin iri'egulai-ities, iiicluding fi'aud Iri'egiilarities, ii)cluding fraiid, al'e instances of i)on-coinpliance witl) laivs and I'e(Tulalions. We desitsn pi'ocediii'es in line iviili oui. responsibilities, outlined above, lo detect iiialei'i21 iiiisslaleii)eiits in respect of ii'i'eoularilies, including fraud. Tlie extent to wliicli our procedures al-e capable of detecliiig ii'i'e(vularities, in¢ludiiig fi'aud 15 detailed beloiv.. Oui. appi-oacli to ideiitifyiiig and assessing the i'isks of matei'ial Inisstateineiil in respect of ii'reuularities, including fi'aud and iion-coiiiplian¢e willi laws and I'etsulations, was as folloivs.. tlie engaueineiil paitiiei- ensui'ed that the eiioaoement leai)I collectively Iiad the appi'opi'iate coiiipelence, capabilities and skills lo ideiilify oi. recognise non-compliance ivitli applicable laivs and i'etrLilatioiis; we identified Ilie laivs and i-eoulalion5 applicable to tlie cliarilable coiiipany tlii'ougli discussions Nvitli directors and otliei. iiianageiiient, and fi'oin oiii. coiniiiei'cial kiioivledge aiid expei'ience of ¢l)e cliarilable sector in Noitliei'n Ireland., ideiitified laivs aiid I'egulations were comiiiiinicaled witlliii the audit teain regularly aiid the leain I'eiiiaiiied aleit lo iiistance5 of iion-coinpliance Ihi'ouolioul tlie aiidit. Page 12
Women's Aid Antrim, Ballymena, Cari"ickfergus, Larne and Newtownabbey Independent Auditor's Repoi't to the Membei's of Woinen's Aid Anti"im, Ballymena, Cai'rickfei"gus, Larne and Neivtownabbey We assessed the susceptibility of the coinpany's financial stateineiits to ln2tei.ial 11115slatetnenl. including obtaining ali undei"staiiding of liow fi'aud miglit occur, by.. InalciiiE enquii'ies of maiiagemeiit as lo wliei'e tliey coiisidered tliei'e Nvas susceptibility to fi'aud, tl)eir knoivledge of actual, suspected and alleged fraud,. and considei'ing the inteinal conti'ols in place lo iniligale i-isl(s of fraiid and non-coiiipliance willi laws and i-egulatioiis. To addi'ess the I'isk of fi'aud Ilirough iiiaiiageinent bia5 and ovei'ride of eonti-ols, we.. perfoimied analytical pi'ocedures to ideiilify aiiy unusual oi. unexpected i-elationsliip5' tested joui'nal enti'ies to ideiitify unusual li'ansactions. assessed wlietliei. jiidgeinenls £liid assuiiiptioiis made iii detei'mining the accou11tiiig estiinates detei'niiiied in tlie pi'epai'ation of tlie finaiicial stateinents were iiidic&tive of poteiitial bias. and investigated tlie i?lionale behind significant oi. unusual ti'ansaclions. In response to tlie risk of ii'reoulai'ities and noii-coinplianee iviili laws and I'egulalions. Ive designed procedui'es wliicli ii)cliided, but ivere not liniited to: agreeina financial stateinent disclosui'es to iindei-lying suppoiting docunieiitation. i-eadiiits Ilie iniiiutes of i)ieetinos of those charged witli goveinance- enquiring of iiianaueiiient as to actual aiid potential litigation and claiins- and I'eviewing coi'i'espondence vvitli HMIRC. Tl)ei'e al'e iiihei'eiit liinilations in our audit piocedui'es described above. Tl)e Inoi-e removed tliat laws aiid I'egulatioiis are froiii financial ti'ansactions, the less likely it is t112t ive would becoine awaie of iioii-coinpliai)ce. Auditing standards also limit tlie audit pi'ocediii'es I'equii'ed lo identify non-coniyliance ¥vith laws aiid retsulalions lo eiiquiry of tlie dii'ectors and oihei. maiiauen)ent and the inspection of i'egulatoly 211d legal cori'espondeiice, if aiiy. lalei'ial niisslalcmeiits that ai'ise due lo fi'aud can be liardei. lo delect Ilian tliose tliat ai'ise fi'om ei'ioi- as Iliey Inay involve deliberate concealiiient oi. collusioii. A fui'iliei. deseriptioi) of our I'esponsibilities is available on Ilie Financial Repoilino Council's website at- vw.frc.oru uklauditoi'si'espoiisibilities. This desci'iption foriiis pai't of our auditor's i-epos't. Pa¢Je 13
Women's Aid Antrim, Ballymena, Cai"rickfergus, Lai'ne 2nd Newtowiiabbey Independent Auditoi s Report to the Membei's of Woinen's Aid Antrim, Ballymena, Cai'rickfeR'gus, Lai'ne and Newtowiiabbey Use of oui. i'epoi't TIIIS E'epoi'l is Inade solely lo the cliai'ilable conipaiiy's Ineiiibeis, as a body, in accordaiice witli Chapter J of Pai't 16 of the Coi)Ipanies Act 2006. Our audit woi'k has been undei'takeii so that we Iiiigl)I slate lo the chai'itable conipany's meiiibers those Inallei's we al'e requii'ed to slate lo Ilieii) iii an auditoi's, i-epoit and for iio otliei. pui'pose. To Ilic fullest extent pei'initted by law, we do not accept oi. assuine I'espoiisibility to anyoi)e otliei. Ilian tlie cliai-itable conipany and the chai'itable company's nieinbei-s as a body, foi. oui. audit wol'l(, foi. this I'epoit. 01- for Ilie opinions ive l)ave foi'med. Conaill McGI'ad Foi. and on behal (s nior S tory Aiiditor) cGI'ady & Co, Sialiitoiy Auditoi. Suite 2B Cadogaii House 322 Lisbiii'n Road Belfast Co. Anti'im BT9 6GH Dale.. Page 14
Women's Aid Anti"im, Ballymeiia, Caj'rickfergus, Larne and Newtownabbey Statement of Financial Activities foi" the Year Ended 31 Mai'ch 2023 (Including Income and Expenditui'e Accoullt alld Statement of Total Recognised Gains and Losses) Un I'esti'ieted funds Resti-icted funds Total 2023 Total 2022 Note Incoine and Ei iidoivment5 fi'oni.. Donations and legacies Cliai'itable activities Investnieiit income 103,728 41,809 2,477 103,728 1,406,727 2,477 34,583 1,498,138 2,329 1,364,918 Total Encome 148,014 1,364,918 1,512,932 1,535,050 Ei Ypenditui'e oil: Raisiiig funds Charitable aclivities Other expeiiditure (1,692) (146,945) (27,482) (5,247) (1,308,925) {6,939) (1,455,870) (27,48?) {6,421) (1,343,746) (26,188) Total Expeiiditure {176,119) (1,314,172) (1,490,291) (1,376,355) Net (expenditure)lincoine Ti'ai)sfei's between funds (28,105) ?7,973 50,746 (27,973) 22,641 158,695 Nel Inovement in funds (132) 22,773 22,641 158,695 ReconciliAtion of funds Total fui)ds brouuht forward 980,132 1,188,076 2,168,208 2,009,513 Total fuiids cai'i'ied foi'wai'd 19 980,000 1,210,849 Uni'esti'ieted funds 2,190,S49 Restl'ieted funds 2,168,208 Total 2022 Note Income aiid Endo)vinents fi'om: Donations and legacies Chai'ilable activities Investiiieiit income 34,583 141,548 2,329 34,583 1,498,138 1,356,590 Total Inconie 178,460 1,356,590 1,535,050 Expenditui'e on: Raisino fuiids Cl)ai'itable activities Otlier expeiiditure (900) (67,449) {26,188) (5,521) (1,276,297) {6,421) (1,34J,746) (26,188) Total Expeiiditure {94,537) (1,281,818) (1,376,355) Net incoiiie Transfei's betweeii fiinds 83,923 25,154 74,772 (25,154) 158,695 Nel moveiiienl in fuiids 109,077 49,618 158,695 Reconciliation of fuiids Total fuiids biought foiwai'd 871,055 1,138,458 2,009,513 Paoe 15
Women's Aid Aiitrim, Ballymena, Cai'riclifergus, Larne and Newtownabbey Statement of Financial Activities fol. the YeaR' Ended 31 March 2023 (Including Income and Expenditui'e Account and Statemeiit of Total Recognised Gains aiid Losses) Uiii'esti'ieted funds Resti'icted funds Total 2022 Note Total funds cai'i'ied forwai'd 19 980,132 1,188,076 2,168,208 All of tl)e chai'ity's activities derive fiuiii continuiiig operations dui'intr Ilie above trvo periods. Paoe 16
Women's Aid Antrim, Ballyinena, Cai'i"ickfergus, Larne and Newtownabbey (Registratioij number: r41054434) Balance Sheet as at 31 March 2023 2023 2022 Note Fixe(l assets Tangible assets 15 1,156,427 1,178,732 Cui'i'eiit Assets Debtoi's Casli at bank aiid in liand 16 30,555 1,103,875 64,903 1,029,259 1,134,430 1,094,162 Ci'editoi's: Ainounts falling (lue Ivithin one yeai. (100,008) (104,686) Net cui'i'eiit assets 1,034,422 989,476 Net assets 2,190,849 2,168,208 Funds of the ch2I'ity: Resti-ieted funds 1,210,848 1,188,076 Unresti'ieted income funds Unrestricted funds 980,000 980,132 TotAI fuiids 19 2,190,848 2,168,208 Tlie fii)ancial slalements oli pages 15 10 34 were appi'oved by Ilie ti'ustees, and authoi'ised foi. issue on 22 JanLiai'y 2024 and sitrned on their behalf by.. Anne M Ti'uslee Lisa Hai'i'is Ti'uslee Page 17
Women's Aid Anti"im, Ballymena, Cari'ickfergus, Larne an(1 NewtownAbbey Statement of Casli Floivs for the Year Ended 31 mai.ch 2023 2023 2022 Note Cash floivs fi'om opei'AtIll4F Activities Nel easl) income 22,641 158,695 Adjustmeiits to casli tloivs from iion-cash iteiiis Depi'eciatioii Inveslinent income Revaluation of inveslnienls 27,481 (2,477) 26,188 (2,329) 47,645 182,553 Worlciiig capital adjustments Decrease in debioi's (Deci'e25e}lincrease iii ci'editois Increase in deferi'ed inconie 16 34,348 (12,075) 7,i97 8,186 29,395 17 Net casl) flows from opei'alii)o activities CAsh lloivs fi'om investinu aetii'ities Intei'est i'eceivable and siinilai. incoiiie Pui'chase of taiioible fixed assets 77,315 220,134 2,477 (5,176) 2,329 {3,430) 15 Net casl) flolvs fi'om investing activities Nel increase in cash and cash equivalents (2,699) (I,ioi} 74,616 219,033 Casl) and casli equivalents at l Api'i I Casli and casli equivalents at 31 Marcli 1,029,259 810,226 1,103,875 1,029,259 All of tlie casli flows are derived fi'oni conlinuiiits opei'alions dui'iiig the above two pei'iods. Pa(re 18
Women's Aid Antrim, Ballymena, Cai'rickfergus, Larne and Newtownabbey Notes to the Financial Statements for the Year Ended 31 March 2023 I Cl)Ai'ity status The cliai'ity is a cliai'ity liinited by giiai'antee and consequeiiily does not liave shal'e capital. Each of the ti'ustecs is liable lo conli'ibute an ainount not exceediiig £Nil towai'd5 the assets of tl)e chai'ity in the eveiit of liquidation. Registered Addi'ess.. Tlie Naomi Centi-e 2 Ciillybackey Road Ballyiiiena BT43 5DF TSie Cliarity is incorporated in Noi'll)ern li'eland. 2 Aceounting policies SuinmAF'y of signifieant Aceounting policies Rnd key ¥qecouiiting estimates The pi-incipal accounting policies applied ii) the pi'epai'ation of tl)ese finaneial statements al'e set out below. Tl)ese policies liave beei) consistently applied lo all tlie yeai-s pi'eseiited, unless othei'wise slated. Siatemeiit of Compliance Tlie financial slalements liive been pi'epai-ed in accoi-dance witli Accoui)ting and Repoi'ting by Cliai-ilies.. Stateinent of Reconiinended Pi'actice applicable lo cliarities pi'eparing theii. accoLinls in accoi'daiice willi the Financial Repoiting Standai'd applicable iii Ilie UIC and Republic of Ii'eland (FRS 102) (effective l Januaiy 2019) - (Charities SORP (FRS 102)), tlie Finaijcial Repoiting Standai'd applicable in the Ui< and Republic of Ii'eland (FRS 102) ai)d the Coiiipanies Act 2006. Basis of pi'epai'Ation Women's Aid Ai)ti'ini, Ballymena, Cai'i'iclcfei'tsus, Laine and Newiowi)abbey meets tl)e definition of a piiblic benefit entity under FRS 102. Assets and liabilities are initially I'ecognised at lii5torical cost oi. ti'ansaction value iinless otherwise slated in the relevant accoiiiiting policy iiotes. Going eoncerii Tl)e Iruslees believe tliat Ilie cliai'ity will coi)liiiue as a uoino concerii. Fui)dei's l)ave showii Iheniselves to be suppoitive, f]eYible aiid adaptive lo tlie cui'i'ei)t situatioii wl)i¢li is an invaliiable lielp lo tl)e Wonieii's Aid coiniiiunity. Tlie oroanisatioii continues lo ivoi'l< iii parlnei'sl)ip willi governmeiil bodies and atrencies iii tei'ins of developing a longei. term stl'alegy lo suppoi't victinis of domestic violeiice. The ti-uslees considei. Iliat Iliei-e al'e iio iiiatei'ial iincei'lainties aboiil tlie cliai'ity's ability lo continiie as a tsoiTrg concern noi. any significant ai'eas of Iincei'lainty tliat affect Ilie cai'iyii)g value of assets lield by tlie ehai'ity. Iiteoiiie And endoivnieiits All incoiiie is I'e¢oiynised once Ilie cliai'ity lias enlitleinent lo Ilie iiicoine, il is pi'obable Iliat ¢lie incoine will be I'eceived aiid tlie amount of Ilie incoiiie I'eceivable cali be Iiieasui'ed I'eliably. Page 19
Women's Aid Antrim, Ballyillena, Cai'ricl<fergus, Larne and Newtownabbey Notes to the Financial Statements foi" the Year Ended 31 Mai-ch 2023 Doiiiilioiis lliid legueies Donatioiis al-e i-ecognised when tlie cliarity has been iiotified in wi'itii)g of boili the ainoui)t ai)d settleiiient date. In the event Il)at a doi)8tion is siibjecl to conditions that I'equire a level of pei'foi'niaiice by Il)e chai'ity before il)e cl)arity is ei)titled lo tlie ftinds, Ilie iiicoine is defei'i'ed aiid not I'ecouiiised until eitliei. Iliose conditions al'e fully Iiiel, or the fi]Ifilineiit of Iliose eondilions is wliolly Nviiliin tlie conliDI of Ilie cl)arity and il is piobable Il)2t 11)ese conditions will be fiilfilled in Ilie I'epoi'ling pei'iod. Ciipitul Gi'oiils Capital gi'ants al'e I'ecoonised as income in Ilie SOFA in Ilie pei-iod in wliich they are I'eceived. Tl)e capital gi'ants al'e tl)en i'eleased in line willi tl)e depi'eciation Qjarged oli Ilie associated asset pui'cliases. Defei'ied iiicoiiie Defei'i'ed income I'epresents amounts i-eceived foi. futui'e periods and is I'eleased to incoming i-esoui'ces in tlie pei'iod foi. whicli it lias been I'eceived. Sucli incoine is only defei'red when.. Tlie doiioi. specifies that the grant oi. donation must only be used in future accountiIig pei'iods., oi. Tl)e doiioi- has iiiiposed conditions ivliich niust be iiiet befor'e Ilie charity ha5 unconditional enlitlenieiil. Eypenditure All expendilui'e is I'ecogiJised once thei'e is a legal oi. consti'uclive obligation lo Iliat expei)ditui'e, it is piDbable settleinent is E'equii'ed and Ilie ainDiint can be measui'ed reliably. All costs al'e allocated to tlie applicable expenditure heading Iliat ao gi-egale siinilai. cos15 to that cateuory. Whei'e costs cannot be dii'ectly attributed to pai'liculai. l)eadiiigs they liave been alloealed on a basis consistent with tlie use of i-esoiii'ces, with cenli.al staff costs allocated on Ilie basis of tiiiie spent, aiid depi'ecialion cliaiges allocated on the poi'tion of the asset's use. Other support costs are allocated based on the spread of staff ¢osls. Ruisiiigfiiiids These al-e costs incui'i'ed in atli'acliiig volunlai'y iiicoine. Ilie maiiagement of illvestnients and Il)ose incurred in Ii'adinu activities Ilial raise fiinds. Clioiilllble aclivilies Cliai'ilable eypeiiditui'e coinpi'ises Iliose costs incui'red by the charity iii the delivery of its activities and services foi. ils beneficiai'ies. It iiicludes boili costs Ilial can be allocated dii'ectly to sucli activities and Il)ose costs of an indii'ecl Iiatui-e iiecessaiy lo support tlieih. Siipporl costs Siippoit costs incliide central fiinctioiis and liave beei) allocated to activity eost categories on a basis consistent witlTr Il)e iise of resoui'ces, foi. exaii)ple, alloeatiiig pi'opei-ty costs by flooi. ai-eas, oi. per capila, staff costs by Il)e time spent and other eosls by Ilieii- usage. Goijeiiiniiee cosls Tl)ege include Ilie costs alli'ibiitable lo Ilie cliai'ity's COlT]pli2nce iviili coiislilulional arid slatiiloiy requireinei)Is. includillo aiidit, sli'ategic Inanaoement aiid ti'uslee meetings and I'eimbuised expenses. Paue 20
Womerl's Aid Antrim, Ballymena, Carl'ickfergus L2riie and INewtOW112bbey Notes to the Finanei21 Statements foi. the Year Ended 31 mai.ch 2023 Goveriiinent gi'ants GL'ants al'e I'ecogiiised when the cliai'ity Iiag an enliilemenl lo tlie fiinds and any conditions linked lo Ilie gi'ants Iiave been Inet. Wliere perfoi'inance conditions al'e attaclied lo Il)e gi'ant and al'e yet lo be mel, tlie inconie is i-ecoilnised as a liability and ii)clLided on the balaiice slieel a5 defei'red income to be i-elea5ed. TAxAtioi) Tl)e cliai'ity is considei-ed to pass tlie tests set out in Pa17(Traph I Schedule 6 of tlie Finance Act 2010 and thei'efoi'e it Ineets 11)e definition of a cliai'ilable conipany for UK coi'poi'ation lax pui'poses. Accordiiitrly, tlie chai-ity is potentially exeiiipt from taxation in I'espect of income oi. capital tsains I'eceived within categoi'ies covet-ed by Cliaptei. 3 Part I l of the Coi'poi'ation Tax Act 2010 or Section 256 of tlie Tax31ion of Cl)ai'geable Gains Act 1992, 10 the eyteiit that sucli incoiiie or oaiiis al'e applied exclLisively to cliaritable pui-poses. Tajigible fixed assets IiJdividual fixed assets costintt £1,000.00 or Inore are initially I'ecoi'ded at cost. less any subsequent accumulated depreciation aiid subsequent accurnulated iinpairiiient losses. Depi-ecixtion and amortisation Depi'eciation is provided on tangible fixed assets so as to write off tlie cost or valuatioi), les5 any estimated I'esidual value. over theil. expected useful economic life is follows.. Asset elass Fixtures & Fittinos Land & Buildings Depi'etiation Inethod and l-ate 25 % Sii'aight Liiie basis 2 /0 Sti'aiglit Line basis Ti'ade debtoi-s Ti'ade debtois al'e ajiiounts due froin fundei's aiid seivice usei's in i-efuge. Ti'ade debtoi-s al'e i-ecognised initially at tl)e Ii'ansaction pi'ice. They are siibseqiiently Ineasui'ed at amortised cost using Ilie effective interest Inetliod, less pi'ovision foi. iinpaii'inent. A pi'ovision foi. tlie inipaiiineiit of li'ade debtoi's Is eslablisl)ed wlieii tliere is objective evidence that the cliai'ity will not be able to collect all ainounls due accoi'dinfj to the origii)al tei'ins of tlie I'eceivables. CAsli Ilnd casli equivalents Casli and casli equivalents coiiiprise casli on Iiand and call deposits and otliei. slioi't-lenn Iijolily liquid iiivestinents Iliat al'e I'eadily convei'tible to a known aiiioiint of casli and are subject lo an insi¢yi)ifieant risk of clian(Te in valiie. Ti'ade ci-editoi's Ti'ade ci'ediloi-s are obligations to pay foi- tsoods or services that liave been acquii'ed iii the oi'dinary coui'se of busiiiess fi'oin suppliers. Accounts payable al-e classified as cui-reiit liabilitics if Ilie cliai'ity does not liave an ui)coiiditional I'iglit, al Ilie end of tlie repoi'tin pei'iod, to defei. setileiiieiit of Il)e crediloi. foi. at least hvelve iiioi)Ilis aftei. the I'epoi-liiig dale. If thei'e is ali uiicoiiditioi)al I'iglit lo defei- settlcinent foi. al least hvelve Inonilis aftei. the I'epoi'ling dale, they al'e pi'esenled as non-cui'i'ent liabilities. Ti'ade ci'edilors al'e recorynised initially at the transaction pi'iee and Slibsequeiitly Ineasured at amoi'lised cost usinu the effective intei'est i)iethod. Pave 21
Women's Aid Anti'im, Ballymena, Cal'i'iclifergus, Larne and Newtownabbey Notes to the Financial Statements fol. the Yea). Ei nded 31 March 2023 Boi'i'oiviiigs Intel esl-beai'ing boi'iowings al'e initially I'ecoi'ded at fail. valiie, nel of ti'ansaction costs. Inlerest-beai'ii)g boi'i'owings al'e siibsequently cai'ried at ainoi'tised cost, willi the diffei'ence between Ilie pi'oceeds, net of transaction costs, and the ainount due on redeimplion beiiig I'ecoai)ised as a charge lo I)e Siatemeiit of Financial Activities ovei. the pei'iod of the I'elevaiit boi-l'owing. Inlei'est expeiise is recounised on Ilie basis of tlie effective iiilei'esl i)iethod and is included in interest payable arid siii)ilai' cliarges. Boi-i-owings al'e classifLed as ctiriynt liabilities unless the cl)arity ha5 an Linconditional l'ight to defer settlement of the liability foi. at least twelve Inontlis aftei- the I'epoitina date. Fund 5ti'uctui'e Uni'estricled incoine funds al'e (Yenei-al funds Iliat are available for use al tiie Iruslees, discretion in fuitliei'ance of Ilie objectives of Ilie cliai'ity. Designated fiinds al'e iini'estricted funds set aside foi. specific pui'pose5 al tlie disci'etion of tl)e trlislees. Restricted inconie funds are Iliosc doiiated for use in a parliculai. ai'ea or for specific pui'poses, the use of wliicli is I'esli'ieled to tl)at ai'ea or pui'pose. Pensi011s Aiid othei. post i'etij'emeiit obligAlions sCHE[B.. TFT Retii'einent Soliitions - The Gi'owtli Plan The coinpany pai'Eicipales iii a defined beiiefil peiisioii plan that is accounted foi. as a defiiied eonti'ibution plan. At the date of last valuation, the plan had a deficit of £31.6n). Parlicipatii)g ei)Iployei's are asked to fund Ilie deficit by paying additional conli'ibutions in line ivitli tlieii. estiniated sliare of tlie scheme liabilities. Tlie selieiiie is classified as a 'last_Iiian slandii)o ai'raiiueinent,. Tliei'efore Ilie coiiipany is potentially liable foi- otliei- pai'licipalino eiiiployei's, oblitsalion5 if tliose einployei's al'e unable to nieel tlieii. sliai'e of Ilie sclienie deficit followin8 Witiidi'awal fi'om tlie sclienie. Pai'licipating einployei's al'e legally reqiiii'ed lo meet IheiE' sliai'e of Ilie sclieiiie deficit on an annuity plircliase basis on witlidi'awal fi'oin the sclieine. Where Ilie sclienie is in deficit and wliei'e the coinpany has agreed lo a deficit fundinu ai'i'angeinent the coiiipany I'eeognises a liability for this obligation. The ainouiit I'ecogiiised is the Iiet present value of the deficit I'educlioii conli'ibutioiis payable undei- Ilie agi'eenient tliat i-elates to the deficit. FinaIici21 instruments Clussificiitioii Financial assets and fii)aiicial liabilities al'e I'ecogiiised ivhen tl)e cliai-ity becoines a party to the eonli'actual pi'ovisions of Ilie instrument. Financial liabilities and equity insli'umenls al'e classified accordiiio lo Ilie subslaiice of tlie conli'actual 81'1'8ngeineiils entei'ed into. Ali equity iiisli'uinent 15 any ¢oi)Ii'acl Iliat evidences a I'esidu81 intei'est iii tlie assets of tlie cliai'ity aftei. deducting all of ils liabilities. Page 22
Women's Aid Antrim, Ballyn)ena, Cai'rickfergus, Larne and Newtownabbey Notes to the Finaiicial Statements for the Year El iided 31 March 2023 ReeogiiilioFi uiill iiie(Isiirenieiil All financial assets aiid liabilities are initially iiieasiii'ed at Ii'ansactioii pi'ice (including transaction costs), except for Il)ose finaiicial assets classified as at fail. value Ihroucrli profit oi. loss, Ivhich al'e initially measui'ed at fair value (Ivliicli is noi'iiially Il)e transaction pi'ice excludintr transaction costs), unless the ari'an(Temenl constitiites a finaiicing Ii'aiisaction. If an ai'i'angeineiit coiislitules a fiiiancing ti'ansaction, tlie fiiiaiicial asset or financial liability is measLlI'ed at the pi'esei)t value of the fuliii'e paymeiils discoui)ted al a niai'ket i'ale of iiitei'est foi- a siniilai. debi insti'iiiiieiit. Financial assets and liabilities are only offset in tlie Stateinent of Fnancial Position wl)eii, and only when there exists a legally eiifoi'ceable right to set off Ilie i-ecognised amolints and the chai'ity iiilends eitliei. to settle on a nel basis, or to I'ealise tlie asset 8iid settle Ilie liability siiniilianeoiisly. Financial assets are derecognised wl)en and oiily wlien a) tlie conti'actual i'jtslits to tlie casli flows froiii Ilie finaneial asset expii'e 01- al'e settled, b) the cliai'ity Ii'ai)sfers to anotliei. pat'ty substantially all of tlie I'isk5 and I'ewai'ds of owneisliip of the financial asset, oi. c) Ilie cliai'ity, despite liaviiig i'elained soiiie, but not all, significant I'isks and i-ewards of owiiership, l)as ti'ansfei'i-ed conti'ol of the asset to aiiodier party. Financial liabilities are dei'ecognised oiily wlien the obligatioii specified in the eonti'act is discharged. cancelled or expires. Fuir vuliie iiieusiiTeiiieiil The best evideiice of fail. value is a quoted price foi- an identical asset in an active Inai'kel. Ivhen quoted pi'ices al'e uiiavailable, Ilie price of a I'ecenl Ii'ansaction foi. an identical asset provides evidence of fail. value as loiio as iere has Iiot been a sigiiificaiil clian(Te iii ecoiiomic cii'cumslances or a sitsiiificaiit lapse of lime since tlie ti'ansactioii look place. If tlie 111arl(et is iiot active and recent Iransactioiis of an identical asset oli tlieii. owii al'e not a good esliniate of fail. value, Ilie fair value is estiinaled by usiiJg a valuatioii teclinique. 3 IncDine fi'om donAtioihs and leg2cies Uiii'esti'icted funds Totxl 2023 Tot21 2022 Genei-al Doiialioiis and legacies. Donations fi'om individiials 103,728 103,728 103,728 103,728 34,583 4 Incoiiie from charitable activities Uili'esti'ieled fuiid5 Resti'icted runds TotAI 2023 Total 2022 Genei'al Cl)ai'ilable Activities 41,809 1,364,918 1,406,727 1,498,1)8 Patse 23
Women's Aid AntJ"im, Ballymena, C21'rickfergus, Larne and Newtowllabbey Notes to the Financial Statements for the Year Ei nded 31 mai.ch 2023 5 Investment inconie UIRI'esti'icted fuiids Total 2023 Total 2022 Cenei'RI liitei'est i-eceivable and simil¢l1' incoine,. Intei'esl I'eceivable on ban1< deposits 2,477 2,477 2,329 6 Expenditui'e oil I'aising funds 2) Costs of geiiei'2ting donsttions And legaeies Uni'estricted funds Resti'icted funds TotAI 2023 Total 2022 Geiiei'al i ai'lceling and publicity 1,692 5,247 Allocated suppoi't costs 6,939 TotAI 2023 6,4?1 TotAI 2022 Dii'ect costs Costs of oenei"ating donations and legacies 2,054 4,885 6,939 6,421 7 Eipeiiditui'e oij chAI'itable activities Uni'estricted fuIids Resti'icted fiiiids Total 2023 TotAI 2022 Desigiixted Geiiei'AI Note Chai'itable Activities Staff costs Allocated support costs 12,754 69,3?3 21,284 284,040 990,476 366,117 1,041,760 330,216 976,688 3.248 34,409 Governaiice costs 37,657 27,574 9,268 42,754 104,191 1,308,925 1,455,870 1,343,746 Page 24
Women's Aid Antrim, Ballymena, Carrickfergus, Larne and Newtownabbey Notes to the Financial Statements foi" the Year Ended 31 Mal'ch 2023 Activity uiidei-tRken dii'eetly Activity suppolt Costs Total 2023 Total 2022 Employment & Volunteei. Costs Eslablisliment Costs Repairs & Maiiilenaiice Office Expenses Pi'iiiling, Posla(*e & Stationery Subsci'iptions & Doiiations Classes L Activities Sundry & Othei. Costs Cleaning Ti'avel & Subsistence Adveilisino and pi'oiiiotion Leaal aiid pi'ofe5sional costs Bad Debt expense Depi'eciation of tar]trible fixed assets Baiilc Fees 1,043,958 163,300 31,338 21,585 4,510 44,952 13,291 43,708 11,067 17,884 1,500 10,200 2,376 27,482 241 3,541 7,482 1,047,499 170,782 36,541 33,137 5,519 46,252 13,379 43,903 12,219 18,733 1,500 12,240 2,376 27,482 1,456 980,518 155,403 19,331 38,155 7,199 1,658 10,879 66,259 21,746 16,503 1,500 12,157 2,070 26,188 I,I03 11,552 1,009 88 195 1,152 849 2,040 1,215 1,437,392 35,626 1,47),018 1,360,669 £123,029 {2022- £94,536) of Il)e above expenditui'e was atti'ibutable lo uni'esli'icled fuiids aiid £1,349,988 (2022 £1,266,130) to i-esli'icted funds. 8 Othei. expenditui'e Uni'esti'icted funds Total 2023 Total 2022 Genei'AI Depi'ecialioii, aiiioitisation and otl)ei' siniilai. costs 27,482 27,482 26,188 ?7,482 27,482 26,188 Page 25
Women's Aid Antrim, Ballymena, Cart'iclcfergus, Larne and Newtownabbey Notes to the Financial Statemeiits for the Year Ended 31 parCh 2023 9 Analysis of govel'iiance aiid suppoi't costs Govei'iianee Costs Un i-estrieled funds Total 2023 Total 2022 Genei'xl Audit fees Audit of tlie financial statements Othei. goveinance costs 3,850 6,486 3,850 6,486 2,620 6,648 10,336 10,336 9,268 l O Nel iiieoniingloutgoing resources Net incomiiits I'esoui'ces for the yeai. include: 2023 2022 Depi'eciation of fixed assets 27,482 26,188 I l Ti'ustees I'einunei'xtion and eypenses No Ii'ustee5, nor any persons coiinected ivitli Ilieiii, Iiave received any eiiiolumei)Is from Ilie cliai'ity durinc5 tlie year. 12 Staff costs The aooregale payi'oll costs wei-e as follows.. 2023 2022 StAff costs dui'iiig tlie yeaTr' Ivei'e: Wages and salai'ies Social secui'ity costs Peiisioii costs Oil)ei' staff costs 901,801 74,829 54,928 10,202 854,946 63,470 48,779 9,493 1,041,760 976,688 Tl)e iiiontl)ly average niiiiiber of persons (including senioi. nianagenient leain) eiiiployed by tlie Cliarity during tl)e year expi'essed as full liine equivaleiils was as follow5.. Patse 26
Women's Aid Antrim, Ballymena, CarJ'iclcfei"gus, Larne aiid Newtownabbey Notes to the Financial Statements for the Year Ei nded 31 Mai'eh 2023 2023 2022 £0 £ i o,ooo £ 10,001 £20,000 £20,001 £30,000 £30,001 £40,000 £50,001 £60,000 Ovei. £60,000 21 22 21 17 15 50 62 One einployee I'eceived benefits {excludinE en)ployei' pensioi) costs) of mol'e tlian £60,000 dui'ing the yeai-. The CEO i-eceived eiiioliimenls of £6S,801 (2022., £57,012). Tlie total employee benefits of tlie key Inaiiatseinenl pei'soniiel of tlie cliai'ity wei'e £163,663 {2022 £152,462). The cliarity considei's ils key Inanagenient pei'sonnel lo be the CEO, Fiiiance Maiiagei. aiid Ilie Ai'ea Managei.. 13 Auditoi's, remuiieration 2023 2022 Audit of the financial stateinents 3,850 2,620 Patse 27
Women's Aid Anti'im, Ballymena, Carrickfergus, Larne and Newtoivi)abbey Notes to the Fiiiancial Stateinents foi" the Year Ei nded 31 Marcl) 2023 14 Taxation Tlie chai'ily is a I'egistei'ed ehai'ity and il benefits fioill lax exeinptions and is not liable lo coi'poi'alion tax. 15 Tangible fixed .4ssets LAnd alid buildiiigs Fui'iiitui'e aiid equipineiit Total C05t At l Api-il 2022 Additions 1,309,398 173,333 5,176 1,482,731 5,176 Ai 31 March 2023 I,J09,398 178,509 1,487,907 Depi'eeiAtion Ai i April 2022 Cliai'ge for tlie year At 31 Marcli 2023 130,666 26,187 173,J33 1,294 303,999 27,481 156,85) 174,627 331,480 Net booli value At 31 Mai'ch 2023 1,152,545 3,882 1,156,427 At 31 Mai'eh 2022 1,178,732 1,178,732 16 Debtoi's 2023 2022 Ti'ade debtois Prepaynienls Oiliei. debtoi's 18,955 3,591 8,009 43,928 3,208 17,767 30,555 64,903 17 Ci'editoi-s: aniounts f8lliiiG due ivitliin oiie yeai. 2023 2022 Ti'ade ci'editoi's Otlier la,%atioii aiid 50¢ial seciii'ity Oilier ci'editoi's Acci'uals Defei'red incoiiie 25,048 31,187 23.627 6,912 24,823 23,555 35,609 14,862 100,008 104,686 Daiiske Bank held 5eciii.ities ovei. the 2 pi'opei-lies at Cullybackey Road, Ballyniena and 17 Fountaiii Sii'eet, Anli'ini ivitli a floatino cliai'ue relatinu to tlie iiioi'ltraaes taken out lo finaiice tlie piii'cl)ase of boili buildii)gs. Tlie nioi'ltsaoes al'e fiilly paid off, ai)d Ilie cliai'oes wei'e settled post yeai. end. PaLTe 28
Women's Aid Antrim, Ballymena, Cari'ickfej'gus, Larne and Newtownabbey Notes to the Finaiicial St2temeiits foi. the Yeai. Ended 31 Mai'ch 2023 18 PensioTI Aiid othei. scheiiies Defined conti'ibution pen5io1) sclieme Tl)e cliai'ity operates a defined conti'ibiition pei)sioii scheiiie. The pension cost eliai'ge foi. Ilie yeai. I'epresenls conli.ibuti011s payable by the chai'ily to Ilie sclienie and aniounled to £54,929 (2022 - £48.779). Defined beiiefit pension schemes Tl)e Chai'ity also lias a legacy defined benefit pensioi) sclieiiie. Tlie schenie l)as a deficit which is Inoiiitored by the ichei)ie'5 actuai'ies eacli yeai.. A plan was put in place several yeai-s ago where all conti-ibuting eiiiployeis are ii)aking additional conli'ibutions to eiisui-e 11)e scliei)ie will be fully funded. 19 Funds Balance at 31 MArcli 2023 Balance Rt I April 2022 Iiicoi))ing resoui'ces Resoui'ces expended TrAnsfei's Uiii-esti'icted fuiids Geiiei'al Ui11'eslricled Incoine Buttle Ti'LisI {UR) Onus Make it Better Fuiidraisiiig NRPF 673,841 1,786 130.397 (78,097) {46,759) {1,786) 40,000 679,382 (40,000) 119,035 119,035 17,617 (15,267) (133,364) 794,662 148,014 (8,545) 800,767 DesigituÉed Pension Deficit Fuiid RedLindancy Fund Sickpay Fui)d Pi'opei'ty Repaii. Fiiiid Unfunded Salaiy Resei've (11,237) 22,629 91,604 10,000 25,000 30,000 91,604 i 0,000 20,000 30,000 (12,754) (30,000) (42,754) 17,754 30,000 185,470 36,517 179,23J Total Unre5ti'ieted fuiids 980,132 148,014 (176,118) 27,97? 980,000 Resti'ieted fuiids Buttle Ti'ust BBC Cliildren in Need cypsp Doniestic Abuse Suppoi'l Woi-kei. Nlational Lotteiy Faiiiily First NHSCT {Faiiiily Suppoit) 10,570 33,221 41.970 (10,953) {31,241) (44,770) 1,786 1,403 2,531 51,964 551 60,719 (5,955) 2,036 15.862 7,243 11,250 i 00,000 79,463 (492) (121,817) (68,963) 12.794 5,955 (1,550) 16,193 Page 29
Woinen's Aid Antrim, Ballyinena, Cari'iclifergus, Larne and Newtownabbey Notes to the Financial Statements foi. the Year Ended 31 M21'ch 2023 Balance At 31 fvlai-ch 2023 BAlance at I April 2022 IneoiEiiiig resoui'ces Resoui'ces expended Ti'Ansfers NIHE (Floating Siippoit) Rcfuge HM Ruth House Refuge (HM) Tl)e Gallaliei. Trust Newtownabbey Council Piobalioii Board IDAP NIHE (Siippoi'ling People/Refuge) Suppoitiiig People Ruth House NIHE- PIF Younu People (MIB) Covid Eniergency Flinds NIHE Ei)eigency Covid Fuiids MEA PCSP NIHE Homeless Suppoi"I CYP Vhite Ribboi) Pi-ojecl Nationwide - Faii)ily Fii'st NeiN¢ownabbey PCSP National Lottei'y Oldei. Bul No Safei. 44,887 52,848 31,720 20,481 457 336,844 (345,626) (41,550} (97,33 7) (19,996) 15,040) (6,750) 8,782 (517) (1,550) 44,887 53,924 20,150 11,322 417 87,317 10,837 5,000 6,750 151,789 39,272 9,2a3 21,196 4,770 980 274,503 145,515 {257,585} (144,242) (8,863) (13,918) (1 ?73) 154,789 39,272 340 21,196 1,021 980 (3,749) 18.150 (18,150) (905) {3J,583) 905 5,000 (4.000) 49,997 1,400 49,997 (1.400) 9,929 Hagan Honies - Recoiinect Pi'oject NIO (Capital) Anti'iin Boi-ough Coiincil (Capital) Ballyinena LSP (Capital) Big Lottery (EEV - Capital) Big Lotteiy Fiind Naoi)ii Cenli'e (Capital) Big Lotteiy Fund Peoples Millions (C2pilal} Eiiei'(v ¥y Efficient BIE Lottery (Capital) Eiikaloii Foiindation Coi'nei'stone (Capital) Gai'field Weston (Capital) Geiiei'al Funds (CS Capital) Noitliei'n Ti'iist (Capital) Pi'emier Powei. Ballyliiinford (Capital) PSNI Headquai'lers (Capital) PSNt Aiiti'iiii (Capital) PSN5 (Capital) (51,160) 12,514 22,423 22,423 308,000 315,000 (7,000) 17,910 90,000 6,479 (398) (2,000) (144) 17,512 88,000 113,400 (2,520) 110,880 44,830 (996) 43,834 3,361 (68) 3,293 9,000 18,000 (200) {400) (139) (400) 8,800 17,600 6,094 17,600 18,LlO0 4,500 9,675 4,500 27,000 (100) (215) (100) {600) 4,400 9,460 4,400 26,400 Page 30
Women's Aid Anti"im, Ballymena, Cai"rickfergus, Larne and Neivtownabbey Notes to the Financial Statements foi. the Year Ef nded 31 March 2023 BAIHiiee at 31 Nqai'ch 2023 Balttiiee at I April 2022 liiconiing resoui'ees Resoui-ces expended Ti'a nsfei-s Rolai-y Club (Capital) St James, Place (Capital) Ulslei- Gardcii Villaoes (Capital) 90 (2} {50) 88 2,200 2,250 18,000 (400) 17,600 Total I'esti'icted fuiids 1,188,076 1,364,917 ,J14,172) (27,972) 1,210,849 Total funds 2,168,208 1,512,931 (1,490,290) 2,190,849 Page31
Women's Aid Anti'im, Ballymena, Carrickfergus, Larne and Newtownabbey Notes to the Financial Statements foi. the Year Ei nded 31 MaR'ch 2023 Balance at 31 MAI'ch 2022 Bal%nce at I April 2021 IIhcoining resoui'ces Resoui'ees expended Ti'ansfei's Uni'estF'icted fund5 Geiieial Uni'esti'icted Iiicoine Buttle Ti'iist (UR) Faiiiily Action Make it Bettei. Fuiidraisina 547,059 3,012 4,419 115,762 134,626 40,561 (50,770) (41,787) (1,979) 42,926 673,841 1,786 (2,440) 3,273 119,035 670,252 178,460 (94,5J6) 40,486 794,662 Desigiiuled Pension Deficit Fuiid Redundancy Fui)d Sickpay Fund PiY)peity Repaii. Fund Unfunded Salary Reseive 49,199 91,604 i 0,000 20,000 30,000 (15,333) 33,866 91,604 i 0,000 20,000 30,000 200,803 (15,3331 185,470 TotAI unresti'icted fuilds 871,055 78,460 (94,536) 25,153 980,132 Resti'ieted funds BBC Cliildren in Need cypsp Doiiiestic Abuse Suppoi't Woi'kei. National Lotteiy - Faiiiily Fii'sl NHSCT (Faiiiily Suppoi'll NIHE (Floating Suppoi-l) Refu<re FDA Rutli House Rege (HM) Tlie G8llalier Trust National Lotleiy - MIB Newtowi)abbey Council NIFtE (Suppoiling PeoplelRefutre NIHE Siipporling People Covid Fiiiiding Siippoiting People Rutli House National Lottery Aivai'ds foi. All NtHE- PIF Yoiing People (fvIIB) Covid Eiiiei-geiicy Fuiids 602 32,442 72,499 (32,493) {11,780) 551 60,719 717 29,295 8,645 31,957 51,54 26,737 12,751 16,604 i 00,000 64,746 JIO,512 30,264 75,554 23.350 (15,285) (113,433) (66,148) {297,5 82) (30.123) {75,831) (15,620} {24,677) (18,276) 2,036 15,862 7,243 44,887 52,848 31,720 20,481 5.260 24,677 282 18,451 457 144,151 255,413 (?53,9391 6,164 151,789 18,448 35,395 (18,4481 5,859 (138,546) 39,272 987 (987) (69.696) 78,899 45,873 5,552 (24,677) 21,196 4,770 (782) Pa(Te 32
Woinen's Aid Anti'im, Ballymeiia, Cari'ickfergus, Larne aiid Newtownabbey Notes to the Financial Statements for the Year Ended 31 Mai'ch 2023 B21anee 8t 31 MHI'ch 2022 Balaiice at I April 202] Incoining I'esoui'ces Resoui'ces expeiided Ti'8nsfei-s Famsly Fii-st Covid FLinds (N&tional Lotteiy) Probalioii Board NI - PPRP NIHE Eiiei.. eiicy Covid Fuiids MEA PCSP NtHE Homeless Suppoit CYP Wliite Ribbon Pi'oject National Lotteiy Oldei. But No Safei. NIHE Special Recognition NIO (Capital) Anli'iin Boi'oiigl) Coiincil (Capital) Ballyineiia LSP (Capital) Big Lotteiy (EEV - Capital) Big Lotteiy Fund Naoiiii Cenli'e (Capital) Big Lottery Fund Peoples Millions (Capital) .y Efficient Big Lotteiy (Capital) Enkaloii Foundation Coi'iiei'stone (Capital) Gai'field Weston (Capital) Genei'al Funds (CS Capital) Noriliei'ii Ti'ust (Capital) Pi'ti)iiei' Powei. Ballyluinford (Capital) PSNI Headquai'lei's (Capital) PSNI Anti'iiii (Capital) PSNI (Capital) Rotaiy Club (Capital) Si Janies, Place (Capital) Ulstei. Gardeii Villa(5es {Capital) 14,615 (14,615) (J,J14) (1,680) (8,250) {26,526) 12,000 (8,686) 2,660 980 8,250 905 5,000 5,000 54,101 18,800 {44,172) (18,064) 9,929 (736) (7,OQO) 322.000 315,000 18,308 92,000 6,623 (398) (2.000) (144} 17,910 90.000 6,479 115,920 (2,520) 113,400 45,826 (996) 44,830 3,430 (69) 3,361 9,200 18,400 6,371 18,400 (200) (400) (138) (400) 9,000 18.000 6,233 18,aoo 4,600 9,890 4,600 27,600 92 (100) {215) (100) (600) (2) (50) 4,500 9,675 4,500 27,000 90 2,250 18,400 (400) 18,000 TotRI re5ti-icted fuiids 1,138,459 1,356,589 (1,281,819) (25,153) 1,188,076 Total fuiids 2,009,514 1,5)5,049 (1,376,355) 2,168,208 Page 33
Women's Aid Antrim, Ballymena, Cari'icl(fergus, Larne and Newtowi)abbey Notes to the Financial Statements foi. tlie Yeai. Elided 31 mai.ch 2023 20 Aiialysis of iiet Assets betiveeI) fuiids Uiii'esti'icted (und5 Restricted ruiids General De5igiiAled Total funds Tangible fixed assets Cui'i-eiit assets Current liabilities 463,931 4J6,844 {100,008) 800,767 692,496 518,35J 1.156,427 I,lJ4,4JO (100,008) 179,233 Total nel asset5 179,23J 1,210,849 2,190,849 21 AIialy5is of iiel fuilds At 31 Mai'cl) 2023 At l Api'il 2022 CAslI floiv Casli at bank aiid in haiid 1,029,259 74,616 1,103,875 Net debt 1,029,259 74,616 1,103,875 22 RelAted pai'ty li'8nsACtioiis Tliei'e wei'e iio I'elaled pai'ly ts'aiisaetions in Ilie yeai.. 23 Non adjustilig eveiits Aftei. tlie fiIiancial pei-iod 011 5111 Januaiy ?024 tlie Noi'iliei'ii Ii'eland Housiiig Executive confii'iiied tlieii. inteiilion lo reclaiii) £2J5,000 of liistoi-ic Supporting People fiinding fi'om Woinen's Aid ABCLN. This aiiioiinl is lvholly I'eeoi'ded witliin the I'esli'icted i'eseives balance of £1,210,848 al J l Mai'cli 2023. Page 34