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 Chol￿s, 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 Se￿iCe 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 vol￿S 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 ServI￿S 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 be￿een 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 re￿1vable 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