COMPANY REGISTRATION NUMBER: N1032846 CHARITY REGISTRATION NUMBER: NIC106084 FermaDagh Women's Aid Company Limited by Guarantee Financial Statements 31 March 2024 Fermanagh Women's Aid Company Limitsd by Guarantee Financial Statements Year ended 31 March 2024 Page Trusttses, annual report (incorporoting the director's report) Independent auditorfs report to the members statement of financial activities (including income and expenditure account) Statement of financial pos"rtion 15 16 statement of cash flows 17 Notes to the financial statements 18 Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) Year ended 31 March 2024 The trustees, v¥ho are also tiie direc'lors for the purposes of companii law, piesent their report and the financial statements of the company for the year ended 31 March 2024. The TrusteeslDirectors have adopted the provisions of the Statemenl of Recommended Practice (SORP} IFRS 102} (effective 1 January 2015) in preparing the annual report and financial statements of the charity. Reference and administrative details Registered charity name Feri-nariagh Wopi.rJn's Aid Charty registration number NIC106084 Company registration number N1032846 Principal office and registered Safe Hands Centre office 19 Darling Street EnnisKillen Co Fermanagh BT74 7DP The trdstees Mc A McKinney Ms T Maguire Ms A Flanagan Ms P F Lyness Dr S Maguire Ms T J Maguire Ms A Flanagan Ms D Blake Ms DJI Freehill Dr P Gilleece (Appointed 22 May 2023) (Served frGm 29 November 2021 to 22 January 2024) {Senied frcm £9 November 2021 to 4 July 2024) (Served from 26 September 2022 to 11 De￿mber 2023) Company secretary Ms A Flanagan Auditor Crudden Dolan Limited Chartered Accountants & statutory auditor 23-25 Darling Street Enniskillen Co Fermanagh BT74 7DP Bankers Bank of Ireland Current Account Townhall Street Enniskillen Co Fermanagh BT74 7BD Fermanagh Women's Aid Company Limited by Guarantee Trus.ees' Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2024 Structure. governance all d man3gement Fermanagh Women's Aid is affiliated to Women's Aid Federation Northern Ireland {WAFNI}. Its purpose and objects are, inter alia, to support women and children who have been or are victims and survivors as a result of Domestic Violence and Abuse. It offers sanctuary, community support and aft.ercare service iliilere the practical, emotior.al. social and edLicational needs v'i those women and children may be met in a safe environment of empowerment and self-help. The Board of Directors are the debision-making body of Fermanagh Women's Aid. The Bodfd Fermanagh Women's Aid for the year ended 31st March 2024 comprised.. RESIGTr4ATION NAME Angela McKiiiney Jane Kremer Claire Allen Patricia Lyness Stephanie Maguire Anita Flar,agan Martina Freehill Patricia Gillee Darina Blake Tara Maguire The women who sit on the Board as trustees of the charity and Directors of the company represent a range of backgrounds and communities. They bring management sk.ills, arid financial skills, as well as extensive experience in community work and development, fundraising and volunteering. There is a structured and detailed process to recruit r,ew TwsteeslDirectors that is in line with the organisation's Equal Qpportunities for Staff and Volunteers PoliLy and the Memoraidum and Articles of Association. Fermanagh Women's Aid has a process for the recruitment and induction of trustees. New trustees will have the opportLinity to attend induc.tion trair.iig, including.. Safeguarding, Governance and Domestic violen￿ Awareness, and will be provided with Board policies for their role and an Induction Haydbook. Depending on the need identified to ensure effective governance, Ihe Board will receive support from external consultants and support personnel on issiies such as organisational strategy and emplovment law. APPOIYTMENT 22rxl May 2023 19th November 2021 191h November 2021 19.1 November 2021 141h December 2021 21st June 2022 10th August 2022 26th September 2022 26th September 2022 201h February 2023 ROLE 4th July 2024 22nd January 2024 Chaiiperson Secretary (Resigned) Vice-chair Secretsry 11th December 2023 None of the TrusteeslDire-tors have a financial interest in the company. Any private ber.efit flowing from the charity's purposes is purely incidental to the public beneilt. The TrusteeslDirectors receive Quarterly reports Trom +he CEO of Fermanagh Women's Aid, Mary Mr ann and the day-to-day operational management vf Ferman8gh Women's Aid lies with the CEO. Under the CEO. stsff operate in a number o! roles including" Development ￿laI￿ager, Domestic and Sexual Violence Services Team Leader, Domestic and Sexual Viuience Support Workers (Floating Support Workers), Children's and Young eople's Team Leader, Children's and Young People's Support Workers, Training Coordinator, Finance Manager and Triage Worker I Volunteer Coor(iinator. Regular team ￿leetingS and supervision are parried nut by Line Managers arid other designated stafi, which ensures that members of the orga4isation function as a closely knit team and that staff development is a priority. WAFNI and extemal training organisats'ons provide various training courses which staff attend. In addition to its staff, Fermanagh Women's Aid relies on a core group of volunteers who provide a range of services, including Administration, Court Support, Home Support, Transport, Accompaniment Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) {continued) Year ended 31 March 2024 to Appointments and Or,-Call in the Refuge Accommodation. These volunteers, are Attess Nl checked, required to participate in both internal and external training wurses, and are supported and supervised by the Volunteer Coordinator. Management, in consultation with staff and service users have in place a Risk Management strategy wnich assessea areas of risk: Governance, Operational, Financial, En￿IronMenta1lEXternaI and Compliance (law and regulation) and Se￿iCe provision: Floating Support l Refuge Accommodation, Children's Services, and Management ana Finance. Objectives and activities The charty bases its ServI￿S around a core philosophy and ethos of self-help. Victims are encouraged to 'ake resnonsibility for their own recovery and regain their self-respect and self-esteem through exercising control of their everyday lives. We offer a safe Crisis Accommodation, support and listening service to women who require it. Other important assistance includes a 24-hour Helpline, practical assistance and long-term support. The charity also recognises the importance of providing education to Se￿ice users and other appropriate outside bodies and organisations on the effect of Domestic and Sexual Violence on women, children and extended family. The core aims or Femianagh Women's Aid are: To relieve distress, suffering and povety by the provision of safe temporary accommodation for women and their children, young people and vulnerable adult dependents who are, may be, or have been, experiencing domeslic, sexual or gender-based Violen￿ or abuse; To relieve distress, suffering and povety experienced by women and their children, young people and vulnerable adult dependents by providing andlor promoting a range of support Se￿1￿$ such as information. advice ￿ntres, confidential services, counselling, outrpach, court support, training a￿d advocacy., To relieve those in need by thp provisior¢ of information and advice for lhose affected by domestic, sexual or gender-based violence or abuse and referral to relevant support agencies,. To advance education on violence against ivomen and girls, including iraffficking and exploitstion, and its effects, and to relieve those in ￿.￿(7 by promoting its prevention and ihe protection of thos affecled", To advance education on domestic, sexual and gende".-based violence and abuse and their effects. and to adv¢xate for and to relieve those in need by promoting their prevention and the protection of those affected; To advance women's and children's hurran rights and gender equality to relieve the suffering and distress caused bv violence emanating from the violation, impairment or nulliflcation Oi enjoyment of their IJS man rights and fundamental free(ioms. Ferrnanagh Women's Aid recognises the coniiiiued importaoe.e of raising awareness of the servi￿$ that they offer and the issues relating to i)omestir. and Sexual Violence. It is also important that :le organisa(ion continues to provide Se￿iceS at the current level to meei the presenting need and in this way, meet the public beneilt requirements of the Charity Commission Nl. Domestic and Sexual Violeritye is a crime that affects all social classes, traditions and bacKgrounds and the risk of Domestic and Sexual Violen￿, among women, does not differ much by ethnic origin. Fermanagh Women's Aid Company Linited by Guarantee Tpustees. Annual Report (Incorporating the Director's Report) {continued) Year ended 31 March 2024 The organisation is s￿eCIficall> aimed at assisting women and children who are Iiviiig with or who have eXperIen￿d Domestic and Sexual violen￿ by providing a co-ordinated approach to meeting their needs either through safely maintaining their tenancies or in leaving their home and accessing alternative safe accommodation. Those who require Crisis Accommodation are supported lo seek new tenancies and offered resettlement SLlPPOrt. Those clients who find alternative safe accommodation will be provided further support until such timr4 as tiiey feel ready to move on. Many of the target group ava of the Personal Development Programmes and assistan￿ that Fermanagh Women's Aid facilitate to improve self-esteem and self-worth. VNle have had regard to the Charity Commission Nl guidance on public benefit in all our objectives and. activities and a¢sert that no harrri flows from any of our ¢haritsble purpobes. Achievenents and performance Key Ststistical Perfomiance in 2023124: Afull detailed Annual Report on our Impaci and Monitoring is availaole on our website. 253 women and 215 children engaged directly in one to one support from a dedicated support worker in Fermanagh Women's Aid. Our Refuge Accommodation accommodated 11 women and 7 children., Floating Support se￿ices, Refuge Accommodation and Safety and Wellbeing Women's Worker engaged in 1,216 centrelhomelrefvge visits and 2.229 texvphonelemail and online support to women., Children's SeNices and Safety and Wellbeing Children's Worker engaged in 1,342 homelcentrelschool visits and 927 texuphonelemail and online support to children and parentslguardians., We facilitated Personal Development Programmes.. three Mv Life My Choice groups (18 women), o Journey to Freedom groups (13 ￿omen>. Additional programmes delivered include.. RTght to Be Safe (18 women} and OLN Personal Development Programme (6 women). We facilitated My Liie My Choice, Journey to Freedom aiid P.ight to be Safe with Omagh Women's Aid.. Hope in CoTrmon. 258 indikiiduals attended Domestic Violence Awarene)s progfammes. Staff and Votsunteers engaged in 1? Leaming and Development Training Sessions, totalling approx. 280 h¢Jrs for staff. Volunteers engaged in 620 hours of volunteer ing activities. Staff travelled 28,328 miles, volunteers travelled 2606 miles and the Board travelled 1557 miles. Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) [￿lI1nuedJ Year ended 31 March 2024 Key Funds Secured in 2023124: FUNDER AMOUNT TERMS NIHE - trloaling Support £135,660.20 Ongoing NIHE - Supporting People £70.149.56 Ongoing In Year Non Recurring Funding Ongoing In Year Non Recurring Funding 2 Year Proje(* ending 3111012023 In Yèar Non Recurring Funding Annualty for 3 Years NIHE Supporting People - EMe￿encY Funding £18.263.54 Westem Heakh & Social Care Trust Grant Award t58.563.36 Assets Recovery Community Scheme £12.5LK).00 BBC Chiklren in Need £16.666.50 Fermanagh & Omagh PCSP- Right to be Safe Project £6,880.00 henry Smith Charity £24.(A)O.fY) Heryry Smith Cok"'d Support Fund £23.790.(K) Annualty for 3 Years Leathersellers Co Charitable Fund £20,000.00 Annualty for 3 Years National Lottery bommunty Fund £122,559.1)0 Annualty for 4 Years In Year Non Recurring Funding In Year Non Recurring Funding In Year Non Recurring Funding £2.846.94 Omagh Iwomen's Aid lJkAFNI £26.500.00 INestern 0￿ComeS £5,OLK).00 Business ManagementActivilies £5,417.09 Conference £300.00 Fundraising Activities £44.914.19 Hodsing Management £19,022.19 Bank Interest £1.028.78 Training £275.00 NIHE _ Floating Supyort £135,860.20 Ongoing Nllic - Supporting People £iO,14¥.56 Ongoing In Yeai Non Recurring Funding NIHE Supporting People- Emergency Funding £18.263.54 Key Performances for Fermanagh Women's Aid 2023124" Fundraising in the Community: were bowled over by the amazing and enthusiastic support from our community in their fuptsraising efforts for Fermanagh Women's Aid; from knitting griJups, cjast to coast bicycle ride, winter sit out arid the incredible £11,800 raised by one community through their street CG lections. Monitoring Visits fiom Funders: We were delighted to host many of our funde1> at Fermanagh Women's Aid, showcasing the impact of our work. Our funders had the opportunity to meet Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report (Incorporating the D"rectorfs Report) (conllnuedj Year ended 31 March 2024 directly with v4omen aid children who accessed our services, reaffirming Gur commitment to ntring the voices of SUNivors at all levels of our organisation. Violence against Women and Girls Strategy Consultation: Our staff and service users were honoured to participate in Women's Aid consultations. We ensured that rural women and children were given the opporturiity to shape The Executive Office'> Ending Violence A.gainst Women and Girls Strategy. Each of these key achievemerits of 20231ry024 deliver public benefit as required under the Cl-iarity Commission Nl guidance. The range of services offered by Fermati_agh Women ¥ Aid are: Refu Accommodation The accommodation has 6 to 8 beds and comprises of self-contained units with communal areas for cooking, laundry and television. The accommodation provides a safe haven - a place of respite, safety and coTfort. Women, children and young people are made to feel at home and take responsibility for its day-to-day running, doing their own cooking, cleaning and laundry, etc. There is no set limit on how long the women may stay as this can depend on their own individual circuMstan￿s. Any period of time from two days to several months, longer if they are waiting to be rehoused. Funding for the Refuge Accommodation ￿rneS from the Northern Ireland Housing Executive's Supporting People initiative. Outreach services Tftis includes 4 Domestic and Sexual Violence Workers (Floating Support ,￿lOrkerS> and 3 Children's Servi￿$ Workers. Alongside a Safety and 'lVellbeing Women's Support Worker and Safety and Wellbeing Children's Support Worker (Safety and Wellbeing Project) Ferrrianagh Women'sAid provides support to women, children, and young people with:Y the community experiencing Domestic Violence and Abuse. In particular. outreach services help to promote awareness and SUPDOrt within ￿MOte rural areas. Therefore, services based in the outrearh communities are essential for Fermanagh Women's Ala io fully address remit for reaching out to all potential users. rt and information The supportand information service provided by the Safe Hands Centre from 9.00am to 5.00pm Nlonday to Thursday and 9.00am to 4.00pm on -. riday. NE.XUS Nl operate a 24-hour Domestic and aexual violen￿ HElpline outside of office hours" A 24-friour On-call Rota System ensuies that a memoer of staff is always on call to deal with any admissions to or eme-,gency situations to the Refuge Accommodation., Fermanagh Women's Aid Compar.y Limited by Guardntee Trustees, Annual Report (Incorporating the Directorfs Report) (continued) Year ended 31 March 2024 Yomen or staiijtory agencies and communitylvoluntary groups may call ior suppjri, guidance and information on Domestic Violence and Abuse and the services provided by Fermanagh Women's Aid., We operate a drop-in service (walk in) which is open to all women who are currently experiencing or have experienced Domestic Violence and Abuse at some stage, wttether or not they havts used the servI￿S of Fermanagh Women's p.id in the past. Prevention worK in schools Femianagh Women's Aid delivevo Healthy Relationships Programmes in post-primary schools and Social Guardian Training to teachers in primary schools in Co. Fermanagh. This work is vitally important and higllights the difficulties children and young people fa￿ in their daily lives. Personal Develo ment Pro rammes Fermanagh Women's Aid offers a wide range of Persor,21 Development Programmes througli Out the Year to Wol I en both internally and exterp.2lly, with the aim of increasing confidence, self-esteem, improving mental wellbeing and understanding and awareness of Domestic Violence and Abuse and its impact". My Life My Choice Jourr.ey to Freedom Domestic Violence and Abuse Awareness Our I raining Coordinator delivers Domestic ViolenTr and Abuse Awareness within the comnunity to statutory agencies and Communityl￿OIuntary groups, including: Level 2 in Domestic and Sexual Violence Awareness (GtsN Endorsed or Unendorsed) (Full Day) Domestic Violence and Abuse Awarer.tsss Sessions {1hr, 2hr, Half Day or Full Day) Bespoke Training, e.g. 'In Safe Har,ds' Domestic and Sexual Violence Awareness for Hairdressers and Beauticians servi￿ deliveDI All staff, volunteers and service users are given ihe opnortunity to contribute to and influence the development of service delivery, through consuliations, quarterly briefs and Focus Groups. Regular house Meetings at Refuge Acp￿rnM0dat10n with seryice users and Informaiion Sharing Meetings'with staff routinely encourage feedback and evaluation of serv4ces provided and organisational issues. Monitorin We roijtinely collect statistical li Iformatioi on the number of referrals, service user monitoring and weekly aclivities of staff and volunteers,. this infoimatior. forms ourAnnual Report and Impact Report {available upon request). The information obtained is used for service improvement, understanding emerging Domestic Violence and Abuse trends anci used to inform funders, staiutory agencies and the general public of the level and nature of the kAiork carried out by Fermanagh Women's Aid. Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2024 Evaluation foiTns are completed at the end of each Personal Development Programme, children and young people complete an evaluations questionnaire at commencement and exiting from the service and a sample selection of women will complele an Exit Questionnaire- all with the intention of providing user experience's comments on services delivered and areas for improvement. Service users, views and experiences, in terms of qualitative feedback, are taken on board an.d used to inform the development of future ServI￿S based on women's needs rather than those of Fermanagh Women's Aid. Financial review Fermanagh Women's Aid continues to depend on a diiierse range of incomes and workq continuously tTh Sour￿ and secure new income streams. Most of +le fundo we receive are restricted to specific objectives and the organisation continues to work to secure unrestricted income streams. At 31 st March 2024, the unrestricted and designated reserves were £159,582 and res:ricted reserves were £177,212. The charity also carries out traditional fundraising activities but its unrestricted reserves are comparatively small. Reserves policy The guidan￿ on best Practi￿ for Charity Reserves states that "it is best practice for charÈties to maintain a level of reserve, sufficient to cover themselvvs in the face of unforeseen events and also to enable them to be able to cover the costs of winding up should the ￿￿orSt happen ad the charity need to Close" The Board of Directors of Femianagh Women's Aid has examined the charity's requirements for reserves in light of the main risks io the organisation We have e¢tablished a policy whereby the unrestricted funds not committed or invested in tangible assets held by the charity should be between 3 and 6 months of the expenditure requirement ExpendFture for 2023124 was £.590 237 and therefore the reserves target is £149,809 to £299,618 The reseryi es are needed to meet iiie wo*ing capital requirements of 'the charity and thp Trustees are confident that at this level thei would be able to continue the current activities of the charity ii! the event of a significant drop in funding. While overall reserves currently stands at r119,582, a designated contingency of £40,000 is required. The Trustees are conscioue of the current financial climale for the voluntary sector and anticlpdte that this mai tske 3 years to achieve. The Triistees will continue to contingency plan accordingly. Future plans Promotion To increase access to serviTrs and information by expanding F£rmanagh Women's Aid's reach through a range of media. To bulla and maintain partnership approaches both locally and regionally to Domestic Abuse. Fermanagh Women's Aid Company Limitsd by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (condnued) Year ended 31 March 2024 To promote our Lottery funded Lighthouse project in paittnershiF with Omagh Women's Aid engaging with young people across Fermanagh and Omagh to reduce Domestic Abuse. To embed outcomes-based accountability into all aspects of our service monitoring to highlight the success of FWA interventions. Training To deliver trainin.g and awdreness of Domestic Violence and Abuse within relevant ststutory, voluntary and community agencies To promote and disseminate effe-ti¥e local inter-agency work practice To ensure that volunteers and Board TrusteeslDirectors receive appropriate training in order to fdlfil their roles and responsibililies To develop the sustainability of Ihe post of Training Coordinator. Direct services To progress proposals for Refuge Arxommodation in Fermanagh. To continue to manage and skn'pport ￿OlUnteerS and their skills within the organisation To ensure equal opportunities through improved accessibility. To develop our Adult Support Services, meeting the presenting and emerging needs of women. To develop our Children's and Young People's SeNices, meeting the presenting and emerging needs of children and young people To centre the voices of women and children in the development of our serVI￿S through Focus Groups with Women and Young People Funding To diversify income streams to secure the long-term ¥UStainability of services. To secure funding to expand services In respons• to identified need. To raise our fufidraising profile To continue to nurture our relationships with current and future funders ensuring robust monitoring and accountabilty- To increase access to unrestricted income streams and invest reserves. To recruit for vacancies as appropriate in order to meet service demands To provide on-going support and supervision foi staff 2nd their development BOD Continue to actively recruit to the Board of Directors, as required. ensuring that we maintain a minimum of 6 Board of Directors Ensure that we definp clear Board 04 Directors roles and responsibilities, and Board of Directors are aware of such at recruitment induction d continued appoinimeni to the Board. To diversifr.I the voices leading our organisation, ensuring that women from a wide range of backgroundq are represented. Thanks 14 work with a wide range of organisations and receive fun.ing from a variety of sources. We are grateful to the funders referred to in these financial statements for their support. We are grateful also to Fermanagh Women's Aid Company Llmited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (Gonrlnuèd) Year ended 31 March 2024 the various individuals and organisations that provide non-financial support in enabling Fermanagh Women's Aid to continue with its activities. Trustees. responslbllities statement The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards {United Kingdom Generally Accepted Accounting Practice). Cornpany law requires the company trustees to prepare fsnancial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure. for that period. In preparing these fsnancial statements, the trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the applicable Charities SORP. make judgments and accounting estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a trustee at the date of approval of this report confirms that: so far as they are aware, there is no relevant audit information of which the company's auditor is unaware. and they have laken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to estsbSish that the company's auditor is aware of that information. Small Company provisions This report has been prepared in accordan￿ with the provisions applicable to companies entitled to the small companies, exemption. The trustees, annual report was approved on 2nd October 2024 and signed on behalf of the board of trustees by: Ms T Maguire Director Ms A Flanagan Director 10 Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report to the Members of Fermanagh Women's Aid Year ended 31 March 2024 Opinion We have audited the financial statements of Fetmanagh Women's Aid (the 'company') for the year ended 31 March 2024 which comprise the statement of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes. including a summary ol significant accountin9 policies. The !i4ancial reporting framework tha; has been applied in their preparation Is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Repoiting Standard applicable in the UK an(i Rapublic of Ireland junited Kingdom Generally Accepted P,ccountiDn Practice). In our opinion the financial statements.. give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its incoming resourLes and application of resources, including its income and expenditure, for the year then ended., have been properly pr-pared in accoraance Witl United Kingdom Generally Accepted Accounting Practice,. have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with IntryLrnational Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in Ihe auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the 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 other ethical responsibilities in accordance with these requirements. We believe that the aLidit evidence we have obtained is sufficient and appropriate to p".ovide a basis for our opinion. Conclusions relating to going concern We have nothing to report in respect of the folloiNing matters in relation to which the ISAS (UK) require us to report to you where: the trustees. use of the goirig concern basis of accounting in the preparation of the financial statements IR not aopropriate,. or the truo•oes have not disilosed in the financial statements any identified material unceirtainties that may cast significant doubt 2boiJt the company's ability to continue to adopt the going wncern basi< of accounting for a per.iod of at least twelve months from the date when the financial statements are authorised ft)r issue. 11 Fermanagh Women's Aid Company Limitsd by Guarantse Independent Auditorfs Report to the Members of Fermanagh Women's Aid (conÉinuedJ Year ended 31 hiarch 2024 Otler infomiation The other information comprises the information included in the annual report, other than the financial ststements and our auditor's report thereon. The trustees are responsible far the other information. Our opinion on the fiyancial statements does iiot cover tne other information and, exrept tg the extent otherwise explicitly statea in our report, we do not express any form of assurance conclusion thereon. In connection with our audit ofthe iinancial statements, our responsibility is to read the other informatio and, in doing so, consider whether the other information is materially inconsistent witk, the financial statements or oji r knowledge obtained in the audit or otherwise appears to be mdterially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material tv.isstatempnt in the financial statements or a material misstatement of the other information. li. based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent wrth the finannial statements. aiid the trustees, report has been prepared in accordance with applicable legal requirements. Ilftatter8 on which we are required to report by exception In the light of the knowledge and understanding of the company and its environmerit obtained in the course of the audit, we have not identffied material misotatements in the trustees, report. Vde have nothing to report in respect of the following matters in relation to which. the Companies Act 2006 requires us to report to YOU ii, in our opinion.. adequate accounting records have not bean kept, or retums adequate for our audit ￿,3ve not been received from branches not visited by us", or the financial statements are not in agreement"rfith the accounting records and retums. or certain disclosures of trustees remuneration specified bst law are not made., or we have not rec'eived all the infonnation and explanations we require for QLLI audit. or the trustee- were not entitled to prepare the financial statements in accordance will) the small companies regime and take advantage of tfric small companies, exemptions in preparing the directors, report and ':rom the requirement to prepare a strategic report. 12 Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report to the Members of Fennanagh Women's Aid (contlnuedj Year ended 31 March 2024 Responsibilities of trustees As explained more fully in the trustees. responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the preparation ofthe financial statements and for being catisfied that they give a trije and fair view, and for such internal control as the twstees determine is necessary to ei iable the preparation of financial statements that are Tree from niaterial misstatement, whetb,er due to fraud or error. In preparing the financial -tatements, the trustees are responsible for assessing the company's ability to continue as a going COn￿rn, disclosing, as applicable, matters related to going ￿nCern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or nave no realistic alternative biit to do so. Auditor's responslbilities for the audit of the financial ststements Our objectives are to obtain reasonable assurap.ce about whether the finanknial statements as a whole are free from material misstatement, whether diJe to frcjud or error, and to issue an auditor's report that includes our opinion. Reasonable assLirance ia a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misststement when it exists. Misstatements can arise from fraud or CJrror 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. As part of an audit in accordance with ISAS (UK), we exercise professional jLJdgment and maintain professional scepticism throughout the audit. We ai)0: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform aud',t procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting frorri fraud is higher than for one rcsulting from error, as fraud may involve collusion, forgery, intentiorial omissions, misrepresentations, or the override of intemal control. Obtain an undowistanding of internal control relevant to the audit in orderto dgsign audit procedures that are appropriate in the circumstance< but not for the purpose of expressino an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accoun.ting policiES used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude ¢1 the appropriateness of the trustp.es' use of the going cor,-ern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists relat4d to events or conditions +hat may cast significant doubt on the company's ability tc continue as a going concern. If we conclude that a material uncertainty exists we are required to draw attention in our audituf s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to moaify our opinion.. Our conclusions are based on the audit eviaence obtained Jp to the date tif our auditor's report. However, futLkie events or conditions I nay cause the company to cease to continue as a aoir,g concern. Evaluate the overall presentation, structure and cor.,ent of the financial statements, including the disclosures, and wb.etherthe financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 13 Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report tc the Members of Fermanagh Women's Aid (continued) Yearended 31 March 2024 We communicate with those charged with govemance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in intemal control that we identify during our audrt. Use of our report This report is madg solely to trie company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has i)een undertaken so that we might state to the company's members thooe matters we are required to state to them in an auditor's report and for no other purpose. To tkie fullest extent permitted by law, we do not accept or assume ￿SpOnsIbl11ty to anyone other than the company and the company's members as a body, for our audit work, for thi< report, or for tfrie opinions we have formed. Catherine Crudden (Senior Statutory Auditor) For and on behalf of Crudden Dolan Limited Chartered Accountants & statutory auditor 23-25 Darling Street Enniskillen Co Fermanagh BT74 7DP 2nd October 2024 CRUDDEN DOLA￿1 Ltd, C li Iirterc d Aci'o,'iii 1111113. 14 Fermanagh Women's Aid Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2024 2024 Restricted Designated funds funds Total funds Total funds 2023 Unrestricted funds Note Income arid endowments Donations and legacies Charitable activities Investment incorne 567,831 567,831 55,388 595,497 62,657 117 55,388 1,029 Total income 55,388 567,831 1,029 624,248 658,271 Expéndlture Expenditure on raising funds: Costs of raising donations and legacies Total expenditure 33,317 565,920 599,237 647,510 33,317 565,Q20 599.237 647,510 Net income 22,071 1,029 25,011 10,761 Transfers belween funds 38,361 {2,000) (36,361) Net movement in funds 24,071 (89) 1,029 25,011 10,761 Reconciliation of funds Total funds brougb.t forward Totsl fuiids Carri￿ fO￿ard 59,150 177,301 177,212 75,332 311,783 336,794 301,021 119,582 40,000 311,782 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 18 to 29 fonn part of these tinancial statements. qs Fennanagh Women's Aid Company Limited by Guarantee ststement of Financial Posit"on 31 March 2024 2024 2023 Note Fixed assets Tangible fixed assets 12 15,065 16,831 Current assets Debtors Cash at bank and in hand 13 10,130 323,828 18,511 280,839 ?33,958 29Q 350 Creditors: amounts falling due within one year Net current eosets 14 12,229 4,399 324,729 294,951 Totsl assets less current liabilities 336,794 311,782 Funds of the charity Designated funds Restricted funds Unrestricted funds 40,000 177,212 119,582 75,332 177,301 59,149 Totsl charitv funds 15 336,794 311,782 These finan40ial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 2nd October 2024, and are signed on behalf of the board by.. Ms T Maguir Director Ms A Flanagan Director The notes on pages 18 to 29 fomi part of these financial ststements. 16 Fermanagh Women's Aid Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating activities Net income 25,011 10,761 Adjusifnents for." Depreciation of tangiDle fixed assets Other interest receivable and similar income Inteiest payable and similar charges 3,766 (1,029) 235 4,208 (117) 181 Changes in.. Trade and other debtors Trade and other crp.ditors 8,381 7,830 (15,318) (7,337) (7,622) Cash generated from operations 44,194 Interest paid Interest received (235) 1,029 {181) 117 Net cash froml(used in) cperating activities 44.988 (7,686) Cash flows from investing activities Purchase of tangible assets Net cash used in investing activities (2,000) {2,000) (638) (638) Net increasel(decreasel in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalents at end of year 42,989 280,839 (8,3241 289,163 323,828 280,839 The notes on pages 18 to 30 forni part of tnese financial statements. 17 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 General infomiation The company is a public benefit entity and a private company limited by guarantee, registered in Northem Ireland and a registered charity in Northern Ireland. The address of the registered office is Safe Hands Centre, 19 Darling Street, Enniskillen, Co Fermanagh, 8T74 7DP. Statement of compliance These financial Statements have been prepared in CO￿.plIafjCe with FRS 102, 'The Financial Reporting Standard appli￿able in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable io charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the vompanies Act 2006. Accounting policies Basis of preparation The financial statements hake been prepared on the historical cost basis, as m.odified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity- Going concern There are no material uncertaintie> about the charity's ability to continue. Disclosure exemptions The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial ststements are consolidated into the financial statements of (eiiter name of group financial ststements} which can be obtainad from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102= (a) No cash flow statement has been presented for the ￿Mpany. Ib) Disclosure> in respect of financial instruments have not been presented estimation uncertainty Judgements and key sources o. The preparatioli of financia! statements reqijires management LO make judgein4*•nts, estimates and assumptions that affeGi the amounts reported. These estimates and judgements ai e continually reiiiewed and are based on experience and other factors, incliuding expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assupi.ptions are ,-ade conceming the future and, by their nature, will rarely equal the related actual outcome. 18 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Qtatsments (continued) Year ended 31 fvlarch 2024 Accounting policies (continued) Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the tWS'Lees for particular future project or commitment. ResL-icted funds are subjected to restrictions on their expntinued) For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of ari individual as>et, an estimate is made of the recoverable amount of the ca3n-generating u'4it to whicn the asset belongs The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that laigely independent of the cash intlows from other asseti or groups of assets. For impairment testing of goodwill. the goodwill a￿Uired in d business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefrt from the svnergies of the ￿mb1n21TrIOn, irrespective of whether other assets or liabilities of the company are assigned to those units. Financial instruments A financial asset or 2 financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instrJments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and cJrrent liabilities are subsequently measured at the cash or oth¢thr consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. iere investments in shares are publicly traded or their fair valL4e can otherwise be measured itsliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investm.ents are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless ayment for an asset is deferred b￿YOnd normal business teriTts or fInan￿d at a rate of interett that is not a market r2;e, in which ca¢e the asset is measured at the present valur* of the future paymerits discounted at a market rato of interest for a oimilar debt instrument. Otherfinanpial instruments dre subsequently measured at fair value. with. any changes recognised in the staterr,ent of financial activities, with the exception of hedging instrJments in a designated hedging relationship. Financial assets that are measured at cost cr amortised Lost are reviewed for objective eviden of impairment at the end of each reporting date. If there ia objective evidence of irnpairment, an impairment loss is recognised under the appropriate i-ieading in the statement of financial activities in which the initial gain iAias recognised. Forall equity instruments regardless of significan￿, and other financial assets that are individually significant. these are asq•ssed individually for impairment. Othe-, financial assets are either assesseu individually or grouped on the basis o! similar credit risk chai acterislics. 21 Fermanagh Women's Aid Company Limited by Guarantse Notes to the Finanrlial Statements (contlnued) Year ended 31 March 2024 Accounting policies (continued) Financial instruments (continued) Any reversals of impairment are recognised immediate.ly, to the extent that the reversal does not result in a carrying amount of +he financial asset tlat exreeds what the carirying amount i.ould have been had the itnpairment not previously been recognised. Limite(i by guarantee The liability of each member is limited to £1, being the amoLint that every member of the company undertakes to contribute to the assets of the Company, in the event of the same being wound up while he or she or it is a mp.mber, or within one year after he or she or it ceases to be a member, and of the costs charges and expenses of winding ilp, and for adjustment of the rights of the contributories among themselves. Donations and legacies Restricted Total Funds Funds 2024 Restricted Total Funds Funds 2023 Grants WHSCT Grant Community Foundation Awards for All National Lottery Communiry Fund BBC Children in Need Fermanagh & Omagh District Council NIHE Floating Support Supporting People Project Supporting People - Pl Fund Funding Women and Children Henry Smith Charity Western Outnomes OCN NI Nationwide Leathersellers 58,563 12,500 26,500 122,559 16,667 6,880 135,660 70,150 18,264 17,388 57,700 5,000 58,563 12,500 26,500 122,559 16,667 6,880 135,660 70,150 18,264 17,388 57,700 5,000 57,162 57,162 123,559 40,000 7,320 137,735 71,222 123,559 40,000 7,320 137,735 71,222 24,855 55,700 5,000 3,000 49,944 20,000 24,855 55.700 5,000 3,000 49,944 20,000 594,497 20,000 567,831 20,000 567,831 595,497 22 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (ct>ntlnued) Year ended 31 March 2024 Charltable activities Unrestricted Total Funds Unrestricted Total Funds Funds 2024 Funds 2023 Business Management Donations Fundraising Housing Management Training and Support Conference Omagh Women's Aid 5,417 27,527 19,022 5,417 21,527 19,022 275 300 2,847 14,384 3,900 8,848 3,684 31.841 ',4,384 3,900 8,848 3,684 31,841 300 ?.,847 a5,388 55,388 62,657 62,657 Investment income Designated Total Funds Designated Total Funds Funds 2024 Funds 2023 Bank interest receivable 1,029 1,029 117 117 23 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2024 Costs of raising donations and legacies Unrestricted Funds Restricted Funds Total Funds 2024 proje￿ costs Wages ap.d salaries Slaff travel and training Rent Computer costs Light & heat Repairs & maintenanb: Insurance Affiliation fees Audit fees Telephone Other Offi￿ costs Management and consultancy Finance costs Sundry Advertising Volunteer travel and training Cleaning and consumables Legal and Other Expenses Grants Payable Confprence Expenses Depreciation 4,703 10,105 979 4,344 168 53,435 428,950 14,065 17,500 5,834 9,596 58,138 439,055 15,044 21,844 6,002 10,567 3,364 6,941 2,200 3,354 11,346 2,627 5,783 235 1,827 230 4.716 1,581 971 2,518 6,941 2,200 3,354 11,346 2,541 2,026 160 660 169 4,716 1,581 86 3.757 75 1,167 61 617 3,766 33,317 617 3,766 5Q9.237 565,920 24 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 Costs of raising donations and legacies (contlnued) Unrestricted Funds Restricted Funds Totsl Funds 2023 Project ￿StS Wages and salaries ataff travel and training Rent Computer costs Light & heat ReDairs & maintendnce 12,758 37,198 1,000 4.054 300 656 26,664 431.258 17,643 17,500 4,881 10,085 1,502 6.885 2,200 3,354 13,130 4,083 128 121 39,422 468,456 18.643 21,554 4,581 10,741 1,502 6.885 2,200 3,354 13,130 4,247 3,981 181 2.312 241 3,075 2,168 810 2,368 Insurance -tion fees Audit fees Telephone Other Offi￿ costs Management and consultancy Fiiiance costs Sundry Advertising Volunteer travel and •Jaining Cleaning and consumables Legal and Other Expenses (irants Payable Confr.rence Expenses Depreciation 164 3,853 60 2,312 100 3,075 2,118 141 50 810 2,368 33,451 4,208 98,103 4,208 547,510 549,401 Net income Net income is stated after chargingl(crediting): 2024 2023 Depreciation of tangible fixed assets 3,766 4,208 25 Fernianagh Women's Aid Company Limited by Guarantse Notes to the Financial Statements {contlnued) Year ended 31 March 2024 10. Particulars of employees The total staff costs and employee benefits for the reporting period are analysed as follows: 2024 2023 Wages and salaries Other employee benefits 439,055 15,044 468,456 18,643 454,099 487,099 The average head counL of employees duryng the year was 15 {2023.' 15). The averase number of full-time equivalent employees during the year is analysed as follows-. 2024 2023 No. Management Administration Service Deii'4erv 11 15 15 No employee receiwed employee benefits of more than £60,000 during the year (2023: f4il). Key Management Personnal Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the company. The total compensation paid to key manaaement personnel for services provided to the company was £135.503 (2023:£120,931). 11. Trustee remuneration and expenses No remuneration was received by trustees in the current or prior period. 26 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Ststements (contlnued) Year ended 31 March 2024 12. Tangible fixed assets Fixtures and fittings Cost At 1 April 2023 Additions 38,763 2,000 At 31 March 2024 40,763 Depreciation At 1 April 2023 Charge for th.e year At 31 March 2024 21,932 3,766 25,698 Carrying amount At 31 Mar¢h 2024 15,065 At 31 March 2023 16,831 13. Debtors 2024 2023 Trade debtors Prepayments and accrued income 14.820 3,691 18,511 3,250 10,130 14. Creditors: amounts falling due within one year 2024 2023 Trade creditors 12,229 4,399 27 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2024 15. Analysis of charitable funds Unrestricted funds At 31 March 2023 Expenditure Transfers At 31 March 2024 Income General ftjnds 59,149 55,388 (33,316) 38,361 119,582 At 31 March 2022 At 31 March 2022 Income Expenditure Transfers General funds 129,083 62,657 (98,1031 (34,488} 59,149 Restricted funds At 31 March 2023 Transfers At 31 March 2024 Income Expenditure Restricted fund 177,301 567,830 (565,919) (2,000) 177,212 At 31 March 2022 At 31 March 2022 Income Expenditure Transfers Restricted fund 111,723 595,497 (549,407) 19,488 177,301 Designated funds At 31 March 2023 Transfers At 31 March 2024 Income Exnenditure Designated fund 75,332 1,029 (36,361) 40,050 At 31 March 2022 At 31 March 2022 Income Expenditure Transfers Designated fund 60,215 117 15,000 75,332 28 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2024 16. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tangible fixed assets Current Assets Creditors less than 1 year Net assets 15,065 156,747 (12,229) 159,583 15,065 333,958 (12,229) 336,79a. 177.211 177,211 Unrestricted Funds Restricted Total Funds Funds Tangible fixed assets Current Assets Creditors less than 1 ye2r Net assets 16.831 122,050 (4,399) 134,482 16,831 299,350 (4,399) 311,782 177,300 177,300 17. Analysis of changes in net debt At At 1 Apr 2023 Cash flows 31 Mar 2024 Cash at bank and in hand 280,839 42,989 323,828 29 Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements Icontinued) Year ended 31 March 2024 18. Analysis of restricted reserves movement by funder Balance of Incoming Funds 2023 Resources ReSoUr￿S Expendedl Transferred Balance of Funds 2024 DFI: Assets RecoTriery Scheme BBC Children in Need NIHE Floating Support Fennanagh & Omagh District Council Funding Womeri and Children Henry Smith Charity Leather Sellers National Lotteiry Community Fund Nationwide Supporting People Project Supporting People Emergency Fiir,d VVHSCT WAFNI Western Outcomes 12,500 (12,500) (16,3631 (135,660) (6,880) 2,584 16,667 135,660 2,887 6,880 28,892 [18,111) (62,871) {12,", 63) (103.360) {24,972} (70.150) 28,168 16,927 15,336 57,700 20,000 11,756 22,574 122,?59 80.248 61,048 49,944 70.150 18.264 (18,264) (58.564) (22,462) (5,000) 2,569 58,564 26,500 5,000 2,569 4,038 177,301 567,831 {567,920) 177,212 30