COMPANY REGISTRATION NUMBER: N1032846 CHARITY REGISTRATION NUMBER: NIC106084 Fermanagh Women's Aid Company Limited by Guarantee Financial Statements 31 March 2025 CRUDDEN DOLAN LIMITED Chartered Accountants & statutory auditor 23-25 Darling Street Enniskillen Co. Fermanagh Northern Ireland BT74 7DP
Fermanagh Women's Aid Company Limited by Guarantee Financial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 11 Statement of financial activities (including income and expenditure account) 15 Statement of financial position 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 2025 Reference and administrative details Registered charity name Fermanagh Women's Aid Charity registration number NIC106084 Company registration number N1032846 Principal office and registered office Safe Hands Centre 19 Darling Street Enniskillen Co Fermanagh BT74 7DP The trustees Mc A McKinney Ms J Kremer Ms P F Lyness Dr S Maguire Ms T J Maguire Ms A Flanagan Ms G Carson Ms D Blake Ms C Keaney Ms B Lunney Ms M Feehill (Resigned 4 July 2024) (Resigned 5 July 2024) (Appointed 24 March 2025) (Appointed 28 March 2025) (Appointed 24 March 2025) (Resigned 19 February 2025) Company secretary Ms A Flanagan Auditor Crudden Dolan Limited Chartered Accountants & statutory auditor 23-25 Darling Street Enniskillen Co. Fermanagh Northern Ireland BT74 7DP Bankers Bank of Ireland Current Account Townhall Street Enniskillen Co Fermanagh BT74 7BD
Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report {Incorporating the Director's Report) (contlnued) Year ended 31 March 2025 Cambridge & Counties Bank Charnwood Court, 5B New Walk. Leicester LE16TE Hampshire Trust Bank 80 Fenchurch St, London, EC3M 4BY
Fermanagh Women's Aid Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continuedj Year ended 31 March 2025 The Trustees, who are also the Directors of the charity for the purposes of the Companies Act 2006, present Iheir report and the audited financial statements for the year ended 31 st March 2025. The TrusteeslDirectors have adopled the provisions of the Statement of Recommended Practice (SORP) (FRS 102) (effective 1 January 2015) in preparing the annual report and financial statements of the charity. Structure, governance and management 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 subjected to Domestic Violence and Abuse. It offers sanctuary, community support and aftercare seNice where the practical, emotional, social and educational needs ofthose women and children may be met in a safe environment of empowerment and self-help. Directors The Board of Directors are the decision-making body of Fermanagh Women's Aid. The Board of Fermanagh Women's Aid for the year ended 31st March 2025 comprised.. NAME Jane Kremer Patricia Lyness Stephanie Maguire Anita Flanagan Martina Freehill Darina Blake Tara Maguire Angela Mc Kinney Bernadette Lunney Gemma Carson Corinna Keaney APPOINTMENT 19th November 2021 19th November 2021 14th December 2021 21st June 2022 101h August 2022 261h September 2022 201h February 2023 22nd May 2023 19th March 2025 19th March 2025 19th March 2025 RESIGNATION 4th July 2024 5th July 2024 ROLE Chairperson Vice-chair Secretary- Appointed 24th June 2024 19th February 2025 Vice_Chair- Appointed 24th June 2024 Chairperson - Appointed 24th June 2024 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 skills, and financial skills, as well as extensive experience in community work and development, fundraising and volunteering. There is a slructured and detailed process to recruit new TrusteeslDirectors that is in line with the organisation's Equal Opportunities for Staff and Volunteers Policy and the Memorandum and Articles of Association. Fermanagh Women's Aid has a process for the recruitment and induction of trustees. New trustees will have the opportunity to attend induction training, including.. Safeguarding, Governance and Domestic Violence Awareness, and will be provided with Board policies for their role and an Induction Handbook. Depending on the need identified to ensure effective governance, the Board will receive support from external consultants and support personnel on issues such as organisational strategy and employment law None of the TrusteeslDirectors have a financial interest in the company. Any private benefit flowing from the charity's purposes is purely incidental to the public benefit. The TrusteeslDirectors receive monthly reports from the CEO of Fermanagh Women's Aid, Kerrie Flood and the day-to-day operational management of Fermanagh Women's Aid lies with the CEO. Under the CEO, staff operate in a number of roles including.. Development Manager (Role Redundant
th on 27 June 2024), Finance Manager, Domestic and Sexual Violence Services Team Leader, Domestic and Sexual Violence Support Workers (Floating Supporl Workers), Children's and Young People's Team Leader, Children's and Young People's Support Workers, Training Coordinator (Role Redundant on 25, June 2024) and Triage Worker I Volunteer Coordinator. In addition to its staff. Fermanagh Women's Aid relies on a core group ofvolunteers who provide a range of services, including Administration, Court Support, Transport, and Accompaniment to Appointments. These volunteers, are Access Nl checked, required to participate in both internal and external training courses, and are supported and supervised by the Volunteer Coordinator. Management, in consultation with staff and service users have in place a Risk Management Strategy which assesses areas of risk.. Governance, Operational, Financial. EnvironmentallExternal and Compliance {law and regulation) and service provision.. Floating Support Services l Refuge Accommodation, Children's and Young People's Services, and Management and Finance. Objectives and activities The charity bases its services around a core philosophy and ethos of self-help. Women, children and young people are provided with guidance, support and Chols, and empowered and encouraged to take responsibility for their lives now and in the future. To regain their self-respect and self-esteem through exercising control of their everyday lives. We offer a safe Refuge Accommodation, support and listening service to women, children and young people 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 lo women, children and young people appropriate outside bodies and organisations on the effect of Domestic and Sexual Violence on women, children and extended family. The core aims of Fermanagh Women's Aid are.. To relieve distress, suffering and poverty 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 domestic, sexual or gender-based violence or abuse- To relieve distress, suffering and poverty experienced by women and their children, young people and vulnerable adult dependents by providing andlor promoting a range of support services such as information, advice centres, confidential services, counselling, outreach, court support, training and advocacy., To relieve those in need by the provision of information and advice for those affected by domestic, sexual or gender-based violence or abuse and referral to relevant support agencies. To advance education on violence against women and girls, including trafficking and exploitation, and its effects, and to relieve Ihose in need by promoting its prevention and the protection of those affected; To advance education on dornestic, sexual and gender-based violence and abuse and their effects, and to advocate for and to relieve those in need by promoting their prevention and the protection of those affected. To advance women's and children's human rights and gender equality to relieve the suffering and distress caused by violence emanating from the violation, impairment or nullification of enjoyment of their human rights and fundamental freedoms. Fermanagh Women's Aid recognises the continued Importan of raising awareness of the services that they offer and the issues relating to Domestic Violence and Abuse. It is also important that Ihe organisation continues to provide services at the current level to meet the presenting need and in this way, meet the public benefit requirements of the Charity Commission Nl. Domestic violen and Abuse is a crime that affects all social classes, traditions and backgrounds and the risk of Domestic Violence and Abuse, among women, does not differ by a person's background. The organisation is specifically aimed at supporting women, children and young people who are living with or who have experienced Domestic Violence and Abuse by providing a co-ordinated approach to
meeting their needs either through safely maintaining their tenancies, safely leaving their home and accessing alternative safe accommodation. Those who require Refuge Accommodation are supported to seek new tenancies and offered resettlement support. Service users who find alternative safe accommodation will be provided further support until such time as they feel ready to move on. Many of the target group avail of the Personal Development Programmes and assistance that Fermanagh Women's Aid facilitate to improve self-esteem and self-worth. We follow Charity Commission Nl guidance on public benefit in all our objectives and activities and assert that no harm flows from any of our charitable purposes. Key Funding and Fundraising in 202412025 Funder Amount £ Terms NIHE - Floating Support NIHE - Supporting People NIHE Supporting People- Emergency Funding Western Health & Social Care Trust Grant Award £143,857.900ngoing £74,380.71 Ongoing £4,116.09 In Year Non Recurring Funding £63,658.59 Ongoing BBC Children in Need Fermanagh & Omagh PCSP - PCSP Funding Fermanagh & Omagh PCSP - TEO Funding £37,630.00 3 Year Project ending 3110312027 £20,000.00 In Year Non Recurring Funding £38,000.00 In Year Non Recurring Funding Henry Smith Charity £24,000.00 Annually for 3 Years Annually for 3 Years, funding ends 31 st May 2025 Annually for 3 Years, funding ends 31 st May 2025 Annually for 4 Years, funding ends 31 st May 2025 £33,700.00 Henry Smith Covid Support Fund Leathersellers Co Charitable Fund £20,000.00 £2,000.00 National Lottery Community Fund National Lottery- Empowering Young People £125,000.OOAnnually for 4 Years Omagh Women's Aid £11,877.60 In Year Non Recurring Funding £26,625.00 In Year Non Recurring Funding £140.00 WAFNI Business Management Activities Fundraising Activities Housing Management £39,480.93 £20,593.46 Bank Interest £625.41 Training £573.80 Charles Hayward Foundation £10,000.00 2 Year Project ending 3110312026 Key Statistical Performance in 202412025: A full detailed Annual Report on our Impact and Monitoring is available on our website. 349 women and 251 children and young people were referred to the service. 221 referrals for women were accepted with 220 women completing their support within the reporting period.
140 children and young people's referrals were accepted with 149 children completing direct support in Ihis reporting period. Our Refuge Accommodation accommodated 10 women and 12 children. Support was provided within 2.523 visits across 25180 miles. Volunteers engaged in 559.5 hours of volunteering activities. Key Performances for Fermanagh Women's Aid 202412025: BBC Children in Need Annual Fundraising.. In November 2024, we were delighted to be asked by BBC Children in Need to showcase the vital support we provide to children and young people who are being subjected to domestic abuse, at their televised annual fundraising throughout the UK. Our Children's and Young People's Team Leader shone a light on the support we provide and the positive impact is has on children's lives. We were so proud of a previous Servi users courage lo be interviewed as well, highlighting impact of domestic abuse on her children's lives and Ihe support they were provide by Women's Aid. Be the Change Conference (EVAWG) and Toolkit: We were delighted to host the'Be the Change, Conference to 150 attendees from across statutory, voluntary and general population. The focus was on announcing the 'Be the Change Toolkit,, which aims to build capacity across Fermanagh and Omagh community groups and organisations, by auditing their existing approaches and practices, to better equip them with the lools to end violence against women and girls and address gender equality. Each of these key achievements of 202412025 deliver public benefit as required under the Charity Commission Nl guidance. The range of services offered by Fermanagh Women's Aid are: Refu e Accommodation Our existing communal accommodation has 6 to 8 bed spaces. The accommodation provides a safe haven - a place of respite, safety and comfort. 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. Funding for the Refuge Accommodation comes from the Northern Ireland Housing Executive's Supporting People initiative. As part of Fermanagh Women's Aid's strategic commitment to women and children fleeing domestic violen, we continue lo strive for purpose-built accommodation. Outreach services This includes 7 Domestic and Sexual Violence Workers and 3 Children & Young People's Services Workers. Alongside a Safety and Wellbeing Women's Support Worker and Safety and Wellbeing Children's Support Worker (Safety and Wellbeing Project). Fermanagh Women's Aid provides support to women. children, and young people within the community experiencing Domestic violen and Abuse. In particular, outreach services help to promote awareness and support within remote rural areas. Therefore services based in the outreach communities are essential for Fermanagh Women's Aid to fully address its remit for reaching out to all potential users. Su ort and information The support and information service provided by Fermanagh Women's Aid is from 9.00am to 5.00pm Monday to Thursday and 9.00am to 4.00pm on Friday. A 24-hour On-call Rota System ensures that a member of staff is always on call to deal with any admissions to or emergency situations to the Refuge Accommodation; Women or statutory agencies and cornmunitylvoluntary groups may call for support, guidance and information on Domestic Violence and Abuse and the services provided by Fermanagh Women's Aid,. We operate a drop-in seNice (walk in) which is open to all women who are currently experiencing or
have experienced Domestic Violence and Abuse at some stage, whether or not they have used the seNices of Fermanagh Women's Aid in the past. Prevention work in schools Fermanagh Women's Aid delivers 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 highlights the difficulties children and young people face in their daily lives. Personal Develo ment Pro rammes Fermanagh Women's Aid offers a Journey lo Freedom programme to women (internally), wilh the aim of increasing knowledge and awareness of domestic violence, the impact on women and children and moving forward. Service delive All staff, volunteers and service users are given the opportunity to contribute to and influence the development of service delivery by engaging in our annual organisational suNey. Regular house meetings at Refuge Accommodation with service users and Team Meetings with staff routinely encourage feedback and evaluation of services provided and organisational issues. Monitorin We routinely collect statistical information on the number of referrals, service user monitoring and weekly activities of staff and volunteers using outcomes based accountability,. this information forms our Annual Report and Impact Report (available upon request). Our impact report directly informs service improvement, quality assurance and tracks emerging need. We are committed to sharing these findings to inform Policy and Legislative change. The voices of women and children, their lived experience and feedback on our services are used to inform, shape and quality assure future service delivery. Financial review Fermanagh Women's Aid continues to depend on a diverse range of incomes and works continuously to source and secure new income streams. Most of the funds we receive are restricted to specific objectives and the organisation continues to work to secure unrestricted income streams. At 31SI March 2025, the unrestricted reserves were £208,280 and restricted reserves were £247,035. Reserves policy The guidance on best practice for Charity Reserves states that'it is best practice forcharities to maintain a level of reserve, sufficient to cover themselves in the face of unforeseen events and also to enable them to be able to cover the costs ofwinding up should the worst happen and the charity needs to close" The Board of Directors of Fermanagh Women's Aid has examined the charity's requirements for reserves in light of the main risks to the organisation. We have established 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. Expenditure for 2024125 was £577,739 and therefore the reserves target is approximately £144,500 £289.000. The reseNes are needed to meet the working capital requirements of the charity and the Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. While overall reserves currently standing at £208,000 approximately of which a contingency of £40.000 is required. The Trustees are pleased to have met the minimum reserve target and continue lo strive to increase this amount in order to safeguard sustainability.
Future plans Promotion To raise awareness of the causes and consequences of Violence Against Women and Girls in line with The Executive Office's Strategy through the 'Be The Change Toolkit,. To increase access to services and information by expanding Fermanagh Women's Aid's reach through a range of media. To build and maintain partnership approaches both locally and regionally to Domestic Abuse. To promote our Lotlery funded Lighthouse project in partnership with Omagh Women's Aid engaging with young people across Fermanagh and Omagh to reduce Domestic Abuse. Direct services To explore the options for Merger with our sister organisation Omagh Women's Aid in the interests of future sustainability and equity of SeiCe provision across Fermanagh and Omagh District Council area. To secure 4 independent units for Refuge Accommodation. To continue to develop all aspects of frontline service delivery in line with the needs of women and children, taking into particular account the rural profile of those accessing seNices. Funding In 2023124, organisational income totalled £624,346 and in 2024125 this increased by 12 % to £696,260. We will continue our robust approach to diverse income generation in order to continue to grow our services, value our funders and adopt a sustainable approach. To continue to meet reserve targets and invest reserves in the best interests of the charity.. Staff To recruit for vacancies as appropriate in order to meet service demands. To provide on-going support and supeNision for slaff and their development. To continue to value our skilled staff and volunteers across all areas of the organisation. 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 define clear Board of Directors roles and responsibilities, and Board of Directors are aware of such at recruitment. induction and continued appointment to the Board. To diversify the volS leading our organisation, ensuring thatwomen from a wide range of backgrounds are represented. Thanks We work with a wide range of organisations and receive funding from a variety of sources. We are grateful to the funders referred to in these financial statements for their support. We are graleful also to the various individuals and organisations that provide non-financial support in enabling Fermanagh Women's Aid to continue with its activities. It is important also to thank the dedicated staff team who work to ensure that high quality ServIS are delivered and that funding outcomes are continuously achieved. TrusteeslDirectors' Responsibility Statement Company law requires the TrusteelDirector to prepare financial statements for each financial year which give a true and fair view of the state of the affairs of the company and of the surplus or deficit of
the company for that year. In preparing these the TrusteeslDirectors are required to= Select suitable accounting policies and apply them consistently., Make judgements and estimates that are reasonable and prudent- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements-, Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The TrusteeslDirectors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's Iransactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that Ihe financial statements comply with the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. 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. In so far as the TrusteeslDirectors are aware.. There is no relevant audit information (information needed by the charity's auditors in connection with preparing this report) of which the charity's TrusteeslDirectors are unaware and., The TrusteeslDirector have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees, annual report was approved on 27 October 2025 and signed on behalf of the board of trustees by.. Ms A McKinney 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 2025 Opinion We have audited the financial statements of Fermanagh Women's Aid (the'company,) for the year ended 31 March 2025 which comprise the statemenl of financial activities (including income and expenditure account), statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: give a true and fair view of the state of the company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice., have been prepared in accordance wilh the requirements of the Companies Act 2006 and the Charities Act (Northern Ireland) 2008. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicable law. Our responsibilities under those standards are further described in the 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 audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees, use ofthe going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant seclions of this report. Other inforniation The other information comprises the information included in the annual report, other than the financial slatements and our auditor's report thereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Fermanagh Women's Aid Company Limited by Guarantee Independent Auditor's Report to the Members of Fermanagh Women's Aid (continued) Year ended 31 March 2025 In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsislent with the financial statements or our knowledge obtsined in the audit or othemise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misslatement in the financial statements or a material misstatement of the other information. If, 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 and the Charities Act (Northern Ireland) 2008 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 with the financial statements. and the Irustees, report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounling records and returns., or certain disclosures of trustees, remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit. or the Irustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the directors, report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors forthe purposes ofcompany law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. 12
Fermanagh Women's Aid Company Limited by Guarantee Independent Auditorfs Report to the Members of Fermanagh Women's Aid (continued) Year ended 31 March 2025 Auditorfs responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstalement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists. we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company lo cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 13
Fermanagh Women's Aid Company Limited by Guarantee Independent Auditorfs Report to the Members of Fermanagh Women's Aid (continued) Year ended 31 March 2025 Use of our report This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale to the company's members those matters we are required to slale to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the 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 Northern Ireland BT74 7DP 27 October 2025 CRUDDEN DOLAN Ltd, 14
Fermanagh Women's Aid Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2025 2025 Restricted Designated funds funds Total funds Total funds 2024 Unrestricted funds Note Income and endowments Donations and legacies Charitable activities Investment income 633.643 633,643 61,992 625 567,831 55.388 1.029 61,992 625 Total income 61,992 633,643 625 696,260 624,248 Expenditure Expenditure on raising funds.. Costs of raising donations 16,717 561,022 577,739 599,237 Total expenditure 16,717 561,022 577.739 599,237 Net income 45,275 72,621 625 118,521 25,011 Transfers beeen funds 3,423 (2,798) {625} Net movement in funds 48,698 69,823 {625) 118,521 25,011 Reconciliation of funds Total funds brought foNard Total funds carried forward 119,582 177,212 40.000 336,794 311,783 168,280 247,035 40,000 455,315 336,794 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 18-30 form part of these financial statements. 15
Fermanagh Women's Aid Company Limited by Guarantee Statement of Financial Position 31 March 2025 2025 2024 Note Fixed assets Tangible fixed assets 12 14,290 15,065 Current assets Debtors Cash at bank and in hand 13 61,365 404,698 10,130 323,828 466,063 333,958 Creditors: amounts falling due within one year Net current assets 14 25,038 12,229 441,025 321,729 Total assets less current liabilities 455,315 336,794 Funds of the charity Designated funds Restricted funds Unrestricled funds 40,000 247,035 168.280 40,000 177,212 119,582 Total charity funds 15 455,315 336,794 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 27 October 2025. and are signed on behalf of the board by.. Ms A McKinney Director Ms A Flanag Director The notes on pages 18-30 form part of these financial statements. 16
Fermanagh Women's Aid Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operating activities Net income 118,521 25,011 Adjuslments for= Depreciation of tangible fixed assets Other interest re1vable and similar income Interest payable and similar charges 3,573 (625) 240 3,766 {1,029) 235 Changes in.. Trade and other debtors Trade and other creditors (51,235) 12,809 8,381 7,830 Cash generated from operations 83,283 44,194 Interest paid Interest received (240) 625 (235) 1,029 Net cash from operating activities 83,668 44,989 Cash flows from investing activities Purchase of langible assets (2,798) (2,000) Net cash used in investing activities (2,798) (2,000) Net increase in cash and cash equivalents Cash and cash equivalents at beginning of year 80,870 323,828 42,989 280,839 Cash and cash equivalents at end of year 404,698 323,828 The notes on pages 18-30 form part of these financial statements. 17
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2025 General information The company is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Safe Hands Centre, 19 Darling Street, Enniskillen, Co Fermanagh, BT74 7DP. Statement of compliance These financial statements have been prepared in compliance with FRS 102. 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102}) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. Going concern There are no material uncertainties 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 statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained 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 company. (b) Disclosures in respect of financial instruments have not been presented. Judgements and key sources of estimation uncertainty The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Accounting estimates and assumptions are made concerning 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 Statements (continued) Year ended 31 March 2025 Accounting policies fcontinued) 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 trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal.. Incoming resources All incoming resources are included in the statement of financial activities when entitlement has passed to the charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established. income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent. in which case it may be regarded as restricted. 19
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Resources expended Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered. and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost. and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valuation of an asset. less its residual value, over the useful economic life of that asset as follows.. Fixtures and fittings 20 % reducing balance 20
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (¢ontlnued) Year ended 31 March 2025 Accounting policies (¢ontlnued) Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash- generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units. Financial instruments A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted. Debt instruments are subsequently measured at amortised cost. Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship. 21
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Accounting policies (continued) Financial instruments {continuedJ Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Limited by guarantee The liability of each member is limited to £1, being the amount that every member of the ompany 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 member, or within one year after he or she or it ceases to be a member, and of the costs charges and expenses of winding up, and for adjustment of the rights of the contributories among themselves. 22
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 Donations and legacies Restricted Total Funds Restricted Total Funds Funds 2025 Funds 2024 WHSCT Grant 63,659 63,659 58,563 12,500 26,500 122,559 16,667 58.563 12,500 26,500 122,559 16,667 Assets Recovery Community Scheme WAFNI National Lottery Community Fund BBC Children in Need Charles Hayward Foundation Fermanagh & Omagh District Council NIHE Floating Support National Lottery Fermanagh & Omagh District Council Supporting People Project Supporting People- Pl Fund Funding Women and Children Henry Smith Charity Western Outcomes Leathersellers 26,625 2,000 37,630 10,000 20,000 143,858 125,000 58,000 74,381 4,116 10,674 57,700 26,625 2,000 37,630 10,000 20,000 143,858 125,000 58,000 74,381 4,116 10,674 57,700 6,880 135,660 6,880 135,660 70,150 18,264 17,388 57,700 5,000 20,000 70,150 18,264 17,388 57,700 5,000 20,000 633,643 633,643 567,831 567,831 Charitable activities Unrestricted fotal Funds Unrestricted Total Funds Funds 2025 Funds 2024 Business Management Donations Fundraising Housing Management Training and Support Conference Omagh Women's Aid 140 28,807 20,593 574 140 28,807 20,593 574 5,417 27,527 19,022 275 300 2,847 5,417 27,527 19,022 275 300 2,847 11.878 11,878 61,992 61,992 55,388 55,388 23
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Ststements (continued) Year ended 31 March 2025 Investment income Designated Total Funds Designated Total Funds Funds 2025 Funds 2024 Bank interest receivable 625 625 1,029 1,029 Costs of raising donations and legacies Unrestricted Funds Total Funds 2025 Restricted Funds Project costs Wages and salaries Staff travel and training Rent Computer costs Light & heat Repairs & maintenance Insurance Affiliation fees Audit fees Telephone Other office costs Management and consultancy Finance costs 3,180 59,491 407,975 11,985 17,500 10,869 8,185 1,486 6,615 2,420 3,474 10,946 3.553 62,671 407,975 12,787 22,238 10,869 9,132 1,941 6,615 2,576 3,474 10,946 3,562 802 4,738 947 455 156 1,301 3,258 4,559 110 130 1,665 240 Sundry Advertising Volunteer travel and training Cleaning and consumables Legal and Other Expenses Grants Payable Conference Expenses Depreciation 1,406 3,071 40 1,285 1,915 1,325 1,915 8,270 8,270 3,573 577,739 3,573 16,717 561,022 24
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (contlnued) Year ended 31 March 2025 Costs of raising donations and legacies Unrestricted Funds Restricted Funds Total Funds 2024 Project costs Wages and salaries Staff travel and training Rent 4,703 10,105 979 53,435 428,950 14,065 17,500 5,834 9,596 846 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 4,344 168 Computer costs Light & heat Repairs & maintenance Insurance Affiliation fees Audit fees Telephone Other office costs Management and consultancy Finan costs Sundry Advertising Volunteer travel and training Cleaning and consumables Legal and Other Expenses Grants Payable Conference Expenses Depreciation 971 2,518 6,941 2,200 3,354 11,346 2,541 2,026 160 86 3,757 75 1,167 61 660 169 4,716 1,581 4,716 1,581 617 3,766 33,317 617 3,766 599,237 565,920 Net income Net income is stated after chargingl{crediting)'. 2025 2024 Depreciation of tangible fixed assets 3,573 3,766 25
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (Contlnued) Year ended 31 March 2025 10. Particulars of employees The total staff costs and employee benefits for the reporting period are analysed as follows.. 2025 2024 Wages and salaries Other employee benefits 407,975 12,787 439,055 15,044 420,762 454,099 The average head count of employees during the year was 13 (2024.. 15). The average number of full-time equivalent employees during the year is analysed as follows.. 2025 No. 2024 No. Management Administration Service Delivery 10 13 15 No employee received employee benefits of more than £60.000 during the year (2024.. Nil). Key Management Personnel 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 management personnel for services provided to the company was £98,995 (2024.£135,503). 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 Statements (contlnued) Year ended 31 March 2025 12. Tangible fixed assets Fixtures and fittings Cost At 1 April 2024 Additions 40,763 2,798 At 31 March 2025 43,561 Depreciation At 1 April 2024 Charge for the year 25,698 3,573 At 31 March 2025 29,271 Carrying amount At 31 March 2025 14,290 At 31 March 2024 15,065 13. Debtors 2025 2024 Trade debtors Prepayments and accrued income 58,000 3,365 6,880 3,250 61,365 10,130 14. Creditors: amounts falling due within one year 2025 2024 Trade creditors 25,038 12,229 27
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 15. Analysis of charitable funds Unrestricted funds At 31 March 2024 Income At 31 March 2025 Expenditure Transfers General funds 119,582 61,992 (16,718) 3,423 168,280 At 31 March 2023 Income Expenditure Transfers At 31 March 2024 General funds 59,149 55,388 (33,316) 38,361 119,582 Restricted funds At 31 March 2024 Income Expenditure Transfers At 31 March 2025 Restricted fund 177,212 633,642 (561,020) {2,798) 247,035 At 31 March 2023 Income Expenditure Transfers At 31 March 2024 Restricted fund 177,301 567,830 (565,919) (2,000) 177,212 Designated funds At 31 March 2024 Income At 31 March 2025 Expenditure Transfers Designated fund 40,000 625 (625) 40.000 At 31 March 2023 At 31 March 2024 Income Expenditure Transfers Designated fund 75,332 1,029 (36,361) 40,000 28
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 16. Analysis of net assets between funds Unrestricled Funds Reslricted Funds Total Funds 2025 Tangible fixed assets Current Assets Creditors less than 1 year 14,290 219,028 (25,038) 14,290 466,063 17,8271 247.035 Net assets 208,280 247,035 455,315 Unrestricted Funds Restricted Funds Total Funds 2024 Tangible fixed assets Current Assets Creditors less than 1 year 15,065 156,747 {12,2291 15.065 333,958 112.229} 177,211 Net assels 159,583 177.211 336,794 17. Analysis of changes in net debt At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at bank and in hand 323,828 80,870 404,698 29
Fermanagh Women's Aid Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2025 18. Analysis of restricted reserves movement by funder Balance of Funds 2024 Incoming Resources Resources Expendedl Transferred Balance of Funds 2025 BBC Children in Need 2,887 37,630 (37,630) 2,887 Charles Hayward Foundation 10,000 10,000 NIHE Floating Support 143,858 (143,858) Fermanagh & Omagh District Council 58,000 (58,000) Funding Women and Children 28,168 10,674 (10,610) 28,232 Henry Smith Charity 11,756 57.700 (48,036) 21,420 Leather Sellers 22,574 20,000 (13,205) 29,369 National Lottery Community Fund 80,248 127,000 (77,603) 129,644 Nationwide 24,972 (24,972) Supporting People Project 74,381 (74,381) Supporting People Emergency Fund 4,116 (4,116) WHSCT 2,569 63,659 (63,660) 2,568 WAFNI 4,038 26,625 (7,748) 22,914 Western Outcomes 177,212 633,642 (563,819) 247,035 30