Charlty regtstratlon number NIC106096 (Northern Ireland) Company registratlon number N1030774 WOMEN'S AIDARMAGH DOWN LTD ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 WOMEN'S AID ARMAGH DOWN LTD LEGALAND ADMINISTRATIVE INFORMATION Trustses N O'maoiain S Henry N BasketField M Larkin C Cu￿an K Etvine M Gollogly J Laroche C M Magookin T McAvoy G Mccreevy L Campbell (Appointed 7 May 2024) Secretary M Larkin Charlty numb•r (Northern Ireland) NIC106096 Company number N1030774 Reglstered offlce 7 Downshire Place Newry BT34 1 DZ Audltor HM Chartered Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast County Antrlm BT13LP Bankern Bank of Ireland 12 Trevor Hill Newry Co. Down BT34 1 DT Sollcltor8 Casey & Casey Solicitors Legal House 25-27 Lower Catherlne Street Newry Co Down Northem Ireland BT35 8BE WOMEN'S AID ARMAGH DOWN LTD CONTENTS Page Trustees, report statement of trustees, responsibilities 16 Independent audltor's report 17-20 Statement of financial activities 21 Statement of finencial posltlon 22 statement of cash flows 23 Notes to the finar)cial statements 24-35 WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Women's Aid Amagh Down is a registered charity with Northem Ireland Charity Commission, NICC 106096 and a company limited by guarantee, registered in Northern Ireland, N1030774. The organisation was founded in 1983 and it was established under Memorandum of Association in 1996 which established the objects and powers of the Charitable Company and is governed under its Articles of Association. We are members of the Women's Aid Federation Northern Ireland (WAFNI) and a representstive from our management board is invited to sit on the WAFNI board. We work closely with all Women's Aid local groups across Northern Ireland and promote good governance, best practice and effective communication across the organisation consequently ensuring a regional commitment and connected partnership working to effectively and efficiently manage the strategic direction for Women's Aid Armagh Down and for the work of Women's Aid regionally. Structure, governance and management The Charity is a company limited by guarantee. The Directors of the company, as at year end are listed at the front of this report, are also Charity Trustees for the purpose of charity law and under the Company's Articles are known as members of the Board of Directors. The Board meet on a six-weekly basis and are responsible ft)r the strategic direction and policy of the Charity. The day-to-day management and operations of the activities are carried out and overseen by the chief executive officer and the senior management team. The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were". N O'maoiain Chair S Henry M Larkin Vice Chair Secretary Treasurer L Campbell C Curran Director N Baskeffield Director M Gollogly C Magookin T McAvoy G McGreevy Director J LaRoche Director Director Director Director K Ervine Director Recruitment and appointment of trustees Under the requirements of the Memorandum and Articles of Association, the Directors are elected to serve period of three years, after which they must be re-elected at the following AGM. The Directors, liability is limited by guarantee. The chair and Vice Chair are appointed from within the board and can remain in office for three years. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Ob'ectlves and activities Women's Aid is the lead voluntary organisation in Northern Ireland addressing domestic violence and providing services for women, children and young people. Women's Aid seeks to challenge attitudes and beliefs that perpetuate domesticlsexual violence and abuse, and through its work, promote healthy and non-abusive relationships. To relieve distress suffering and povety by the provision of safe temporary accommodation for women and their children, young people and vulnerable adult dependants who are, or have been, experiencing domestic, sexual or gender based violence or abuse. To relieve distress and suffering experienced by women and their children, young people and vulnerable adult dependants 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 exploitstion, and Its effects, and to relieve those in need by promoting its prevention and the protection of those affected; To advance education on domestic, 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. Women's Aid Armagh Down provides a wide range of support senlices and other appropriate service necessity in the meeting of our Charity objectives and providing public benefit. Working within a challenging funding environment, Women's Aid Armagh Down continues to meet all performance targets throughout 2023124. We engage with staff, volunteers and with a wide range of external agencies across the Newry, Mourne & Down District Council (NMDDC) and Armagh City, Banbridge & Craigavon Borough Council {ABCBC) areas ensuring our seNices are not only delivering on our charitable objectives in both rural and urban areas but also that our ServI￿S are responding to the urgent need of women, children and young people right at the heart of our community. Govemance WAAD have continued with the following in place during this reporting period. Policy & Procedures reviewed and ratified by Board Organisational Risk Management oversight from Board Achievements and erformance Strate ic Plannln Our strategic plan is dedicated to placing women, children and young people experiencing domesticlsexual abuse at the heart of everything we do, ensuring they receive the help and support they deserve. We recognise the challenges ahead - adapting to changing needs, addressing barriers, and responding to increasing demand and are committed to meeting them with innovation, resilien￿, and collaboration. M19Jlon 'A world where women and children are safe and supported, 'To believe in, listen to and support women and children facing domestic abuse so that they feel safe, hopefL¢I and can thrive, WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Vision and Mission of WAAD continue to be central to our daily work and future planning, guided by our 2023-28 Strategic Plan. Wsthin our plan, we operate under two thematic pillars: Pillar Ono: Supporting Women and Children & Pillar Two- Building a Sustainable and Resilient Organisation Pillar One is underpinned with five goals and Pillar Two with three goals. Each goal is aligned to a measure of success which specifies the change we want to see. The measures of success aligned to our goals are not exhaustive and are likely to evolve as the social, economic and legal environments we work within change and we want to be both robust enough to meet the challenges and changes ahead while also flexible and adaptive enough to grasp the opportunities. Pillar Ono - Goal 1: Support women facing domestic abuse to feel safe, supported, empowered and hopeful, unlocking their potential to thrive. We deliver on this by-. Providing 11 bed refuge accommodation Providing crisis support for women living in the community Represent women and children referred within the MARAC process Key outputs for the year include: 1,559 referrals processed for 1342 women 1,237 women engaged in one or more foms of support with us 34 women and 25 children housed in refuge 54 programmes delivered supporting 540 women 83 referrals by WAAD to MARAC (11 being repeat MARAC referrals) and 69 referrals for support received from MARAC Represent the eXperIen￿S of women and children within Domestic Homicide Reviews act for women: Im Ihthen we asked women how the support has impacted their lives they told us: "Women's ald has, cliahged my vie'w on mysèlf, my opinion of my relationships and mosl li important I don't see myself.as a VICTIM of abuse l am SURVIVIORJY" I ,,Thank you.to all amazing staff help me so much and show me I can be strong again" .1 can't thank the seNice providets enough for all their help. I've Gome,out of this.ordeal a much I stronger and nyore confident person thanks to the help I have received,, "Eac17 apt was a stepping stone for me to reach, when I was in a tough p18ce I tholight l only ,,1 hav6 X amount of days until I see Aoife. .you are a parachute, an oxygen mask for women who are lost, confused. at breaking point." Plllar One - Goal 2: Address the evolving needs of children and young people across the region by building and extending our children's service We deliver on this by: Providing 1-2-1 support Playroom support Creche Extending the SAHRA (Safe And Healthy Relationships Advocate) project into pre and post primary schools across ABC and NMD A range of summer activities WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A range of Christmas activities Providing Social Guardian Training to 19 primary school teachers Delivering Healthy Relationship programmes in 19 schools across the districts Social Action Youth Key outputs for the year include.. 166 referrals were prO￿SSed for the service 25 children and their mums housed in refuge 133 children benefitted from emotional Iplayroom support. 97 engaged in tsilored one to one support 41 children and young people engaged in the SAHRA project in schools following an Operation Encompass referral 660 pupils engaged in Healthy Relationship workshops delivered in their classrooms act for children and oun eo le: Im JrG IS Srthcf So nY*? Pillar One- Goal 3: Enhance access to our floating support and crisis services We delivered on goal 3 by: Provide crisis support for women attending Emergency & Maternity Department in Daisy Hill, Craigavon Area Hospitals and now also South Tyrone Minor Injuries Unit, via our DASS project in partnership with the SHSCT Provide advocacy and education support to victims within 26 local GP Surgeries via our IRIS project Nationwide Community Grant & Mercy Nuns funding provided additional crisis support capacity Provide safety and emotional support to females while their partners and ex partners complete PBNI Promoting Positive Relationship Programmes Provide Education and Employment pathways to women via the Employ Me partnership project Provide a wide range ofwellbeing and post crisis support programs and activities through our Wellbeing "Hope & Resilience. and the new"Becoming Connected, Becoming Empowered" projects Provide access to Counselling support In October 2024. we also launched our new Newry, Mourne & Down One Stop Shop- a monthly drop- in Servi￿ with 6 co-located services under one roof. More than just a service, the OSS has become a safe and empowering space, where women can access multiple agencies under one roof and feel truly heard. The stories emerging from this initiative highlight its growing impact, bringing hope, confidence, and meaningful change to women in our community. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Key outputs for the year include.. 127 women supported at hospital sites 104 patients supported via their GP surgery 8 women engaged with our PBNI Partner Support Worker 29 women came along to new One Stop Shops in Newry 67 women engaged in the Employ Me programme 95 women engaged in post crisis and wellbeing support 216 counselling sessions provided across the year Me for women: Im act of Em When we asked women who engaged In the Employ Me Project "What Impact has the programme had on your Ilfe" they told us.. 'ljust think that it would r8811y be doing women 8n injustice to not have this progTrmme through Women s aid. It can be Ilfe changing, it Can have that effect, that's what it has been for me" hen we asked "Do you feel you would have looked at an omploym•nt programm8 wlthout Women's Aid" they told us.. 'No way I would not have put myself fO￿ard for something like that... I did want to get 8 Career but the low confidence and impact of being out of work was more powerful. Would have been a long time before reaching out or getting back Into wort(" act of IRIS for atlents: 58% of patients (n=85) reported needing to see their GP les8 after engaging with IRIS. Iplhile 750/0 {n=85) of patients reported they felt more optimistic about the future. 'Th& support and help I have received has been lrfe changing. Whan I started my joumey I with Leona I was confused, alon&, and very emotional. Today I feel strong, 8nd l am so thankful for all of the support & care.. GP following training: .1 am now much more aware ofhow DVSA maypresent and am now much more likely to ask direct questions. I have also learnt the proper way to respond - to thank the patient for telling me and not to minimise what she is telling me. l am now much more likely to refer to Ins now that l am aware of its vital role. l am now aware of red flags relating to DSVA. | The cours8 has also taught me how to deal with perpetrators as patients. ' WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Pillar One Goal 4: To develop and operate a holistic, multi-level support service for women, children and young people at all stages of their journey {ELEOS concept) We deliver on this by: Continuing to build a multi-level pathway of support, with various entry and exit points for women at any stage of their journey from survival to thriving. Beginning the three-phase renovation works at No 5 Downshire Place. This is the first physical step on the pathway to a more extensive service for children and young people Secured funding from the Domestic & Sexual Abuse Strategy Small Grant scheme to deliver a research paper in partnership with Dr Annemarie Miller looking into the co-designing of a young women's support service to seek to meet the needs of girls 16 years plus Secured funding for a further three-year wellbeing programme "Becoming Connected, Becoming Empowered" to support women's journeys back into their communities. The project has three main pillars.. Training & Connection, 1=1 Community Wellbeing Support, Giving Backj Volunteering. Themes include Identity, confi'dence, self-esteem, connections, empowerment, goal setting and women into leadership Harnessing the support from our local communities in Dec 2024 to provide practlC81 support for 161 families Key outputs for the year include.. 38 young women and girls took part in our Young Women's research. Nov 2024- we break ground on the renovations on No 5 Downshire. 98 women engaged in the first elements of the new Wellbeing project. £79,580 worth of tangible support in toys, gifts, food, heating vouchers and Christmas dinner was provided to support 485 people for the festive season. act for families: When we supported famllles at Christmas they told us.. "lapp￿CIate the food, toys and clothes and 811 the Christmas support my family ￿CeIVed, 11 One keyworker told us that without the Christmas food supportthe families she supported would not have been able to have a family Christmas dinner. ,! For one woman we were able to source a very simple but specific Christmas wish her young son had and ensure that she was able to give this to him on Christmas morning. This mum expressed feelings of being in a position to provide and care for her young family and this small gift was a huge symbol of connection between her and her son. When we talked to women about the plans for renovations at our Newry Site they told us.. "I wish I could get Anneka Rice to build your new premises but it's the people in it, not th8 building., WOMEN'S AID ARMAGH DOWN LTD TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Pillar One- Goal 5: To strengthen our relationships with local partners and work collaboratively to aC￿sS new funding to enhance services for women, children and young people. INe deliver on this by.. Delivery and development of our partnership DASS (Domestic Abuse Safety & Support) project providing advocacy to female victims of DSA and providing specialist training to SHSCT frontline staff and wider frontline emergency services Delivery and development of the SAHRA project with primary and post primary schools, supported in part by our local Police & Community Safety Partnerships, providing one to one support for childr6n following an Operation Encompass referral to their school Employ Me completed year of the project and supported women, uslng WAAD servlces to consider and engage in their re-entry to education and or employment. Thi5 is a highly successful partnership with Southern Regional College, Clanrye, Community Advi￿ and WAAD. It has reopened a pathway for WAAD to promote education and employment to the women we support. Employment enables financial independence, and this creates freedom and opportunities for women living with the impact of Domestic and Sexual Abuse. WAAD continues to be a key partner in a range of local and ￿gIOnal partnerships. Across 24-25 WAAD was represented on.. Southern Area Domestic & Sexual Violence Partnership Southern Area Safeguarding Panel Local Adult Safeguarding Panel (including 2 x prevention and training sub committees) Strategic Stakeholders Framework (NMD) Southern Area Protect Life Implementation Group Domestic Homicide Reviews NIHE Homelessness Strategy o All Island VAW Working Group ABC Council Community & Voluntary Sector Panel NMD Wellbeing Action Partnership NMD Family Support Hub Armagh Family Support Hub Banbridge & Craigavon Family Support Hub On the 1 Oth of Dec 2024 we held our annual candlelight vigil to remember the lives and stolen futures of the 26 women who had been murdered in Nl since 2020 in a Domestic Homicide, this year we held the vigil in Lurgan town centre. Devastatingly 9 days later following the murder of Karen Cummings in her home in Banbridge WAAD was asked by ABC Councillors to support a candlelight vigil and call to action in Solitude Park. Attended by hundreds of residents, public representatives and close family and friends of Karen, WAAD stood shoulder to shoulder with ABC residents to call for action to stop the murder of women in their homes. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Key outputs for the year include.. 141 women offered DASS, 127 engaged in support. 1044 staff trained in multiple learning modules including Coercive Control, Non-Fatal Strangulation, Stalking and Harassment 5 schools engaged in the SAHRA project with 41 children and young people engaging in support 44 women had employment & education support, while 31 of those women actively engaged in formal education and employment programmes. Delivery of 943 external learning hours to stakeholders in the community. act of the DASS trainin frontline medlcal teams: Non- Fatsl Strangulation with Consultsnts.. 'this training was so important to US 8s front-line ' workers" Coercive control session.. "A great piece of training which can be useful in all areas of professional life and personal life" Maternity Midwife. Excellent education setting, gained a lot of useful information that I will cary I Wlth me and usg throughout my midwifery training and beyond." Im act of a S eclallst worker In Schools SAHRA Mr Andrew Frlzzell, Prlnclpal of Hart Memorlal Prlmary School, Portadown - partlclpant in the SAHRA project. "At our school, we have found the work with SAHRA to be invaluable to help us address pupil safgty on the back of challenging situations in home lives. The project effectively bridges the gap between home difficulties and the school setting, in a way which wg as a school could not do.. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Pillar Two- Goal 6.. To operate with the highest standards of governance with robust financial management We deliver on this by.. Producing annual reports and impact cards annually Continuing with our practice of measuring our Social Retum on Investment (SROI), our social impact independent audit of our services demonstrates that the work of Women's Aid Annagh Down gives a SROI return of £22 for every £1 of funding invested in our services. Independent financial audit Financial and Human Resources - policies and procedures- Reserves Policy Fundraising Regulator compliance Board of Directors recruitment Board of Directors and Finance & HR Sub Committee meetings As a nonprofit organisation, we are committed to upholding the highest standards of governance and financial stewardship. Our Board of Directors provides strategic oversightto ensure that our activities remain aligned with our mission, values, and the interests of our stakeholders. We have established clear policies, transparent decision-making processes, and strong internal controls to support accountability and ethical leadership across the organization. Our financial rnanagement praclices are guided by prudence and transparency, ensuring that all resources are used effectively and responsibly to maximize impact. Regular financial reporting, independent audits, and ongoing monitoring help us maintain fiscal integrity and build trust with donors, partners, and the communities we serve. Plllar Two - Goal 7: To invest in and support our stsff and volunteer5 personally and professionally, ensuring that WAAD is a great place to work We deliver on this by.. Agreeing investment in staff training beginning a yearlong NOCN Level 3 Certificate in Preventing and Tackling DA, a nationally recognised IDVA {Independent Domestic Violence Advocate) qualification. Once qualified, WAAD'S 14 frontline staff will be amidst a small regional handful of qualified IDVAS Secured funding to provide a full day workshop with Wayne Denner on "Technology Assisted Harm. in March for 28 members of the team Completed the 3pm Friday finish pilot and was able to implement this into the standard working week for all staff Invested in approximately 1,720 hours of training across the team in 24-25. Wellbeing for Staff - as part of our overall wellbeing for staff plan, we aim to have four main events per year eg.. International Women's Day sharing breakfast, Dealing with Stress in the Workplace, Health & Wellbeing checks. We engage with the staff to ask how best to support their wellbeing needs in the workpla￿. Work Well Live Well NICHS programme- we are currently signed up to this programme and have tsvo stsff trained as Health Champions and another one due to be trained in Nov 25. The staff completed a survey in 2023 regarding all their health & wellbeing needs and from that a wellbeing plan was developed. Improved staff sickness benefit scheme. Enrolling all staff in the Hospital Saturday Fund's, Health Cash Plan and Health Assist programmes to support them and their families, health and wellbeing. At WAAD, we believe that our staff and volunteers are at the heart of everything we do. We are committed to investing in their personal and professional growth, ensuring they feel supported, valued, and empowered in their roles. Through training opportunities, ongoing development and open channels for feedback, we strive to foster a culture of learning, inclusion, and wellbeing. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 INe continue to build a positive and supportive work environment where people are motivated by purpose and feel proud to contribute to our vision and mission. By promoting staff wellbeing, recognizing the contributions of volunteers, and nurturing leadership at all levels, we aim to make WA4D not just a great pla￿ to work, but a place where people thrive. Pillar Two Goal 8: To enhance our financial sustainability by raising our profile and diversifying our income sources including grant funding, corporate donations and social economy activity This year. WAAD made significant progress in strengthening our financial sustainability by raising our profile and diversifying our income sources. We successfully secured new grant funding including support from The National Lottery Community Fund (NLCF) for a three-year wellbeing project which helped us expand our ServI￿S and reach more beneficiaries. We also received funding from Dormant Accounts through NLCF for a Business Development Manager post which enabled us to concentrate on our fundraising strategy. We have continued to meet existing funders to review our budgets to meet National Insurance and cost of living increases. We also deepened our engagement with the corporate sector, resulting in new corporate partnerships including Newry Chamber of Commerce and Lord Mayor of Armagh, Banbridge and Craigavon Borough Council, Sarah Duffy who selected WAAD as Charity of the Year. Thank you to all fundraiserswho gave us theirsupport in this year-too many to mention. We have seen fantastic fundraisers from local businesses, sports clubs, schools, churches and individuals who organised collections, ran marathons, walked the Camino and took part in spinathons. A special word of thanks must go to the McNally family on their Walk to Croker event, which supported by ABP Beef who malched their fundraising total. Also a special to the team and participants who ran Strictly Come Down in Portadown, also generously supported by local businesses, both huge fundraising events with a huge amount of investment. We are so grateful to each and every one. In addition, we developed our income generating activity delivering training to 943 extemal stakeholders, which has provided new opportunities for community involvement and sustainability. These efforts mark an important step toward reducing our reliance on a single income stream and ensuring WAAD can continue delivering vital support for years to come. A pivotal achievement this year was securing grant funding through the Community Ownership Fund, with the expert guidance of Development Trusts Northern Ireland. This award acted as a vital catalyst, enabling us to attract further funding and investment from sources including Garfield Weston, the Pilgrim's Trust, corporate sponsors, and the remarkable generosity of local businesses and individuals. Together, these contributions allowed us to realise the aims outlined in our Strategic Plan. Working with our architects, O'Hagan & Associates, and specifically under the guidance of Damian Morris, we entered a tender process for the capital works required to refurbish No. 5 Downshire Pla￿. On 25th November 2024, Phase 1 of our ambitious £3 million refurbishment project commenced, marking the beginning of the ELEOS Centre. Witnessing the progress to date-and seeing the foundations being laid for a stronger, more sustainable future-fills me with confidence that this vital work will continue to flourish. Once all three phases are complete, this transformative development will see both No. 5 and No. 7 Downshi Place fully refurbished and fit for purpose, while also creating a new Children and Young People's Hub. This dedicated space will provide a much-needed, trauma-responsive support service tailored to the complex needs of children and young people affected by domestic abuse. We are now at a critical stage-one that will determine our ability to ensure women, children, and young people continue to access our specialised services within an environment that enhances recovery, inspires hope, and fosters resilien￿, enabling each person and families to rebuild and thrive. There is still much to be done. 10 WOMEN'S AID ARMAGH DOWN LTD TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The completion of the ELEOS Centre will not only transfom the experience of those we support but will also significantly enhance the wellbeing and effectiveness of our staff. By providing safe, professional. and uplifting surroundings, we will strengthen our ability to deliver high-quality services, while supporting the recruitment, retention, and development of our dedicated team, ensuring the long-temi sustainability of our work. The Board of Directors and Senior Management team rernain focused on supporting our staff and volunteers to deliver the highest standard of professionalism and compassion, ensuring that everyone who turns to us in their most vulnerable moments is met with dignity, respect, and hope in a safe and supportive environment. The team at WAAD is deeply grateful to all funders, communty partners, board members, staff, volunteers, and our wider community, whose unwavering commitment make5 this possible. Together, we ensure that every woman, child, and young person who comes through our doors finds not only safety, understanding, and support but also the possibility of healing and a future filled with hope. Volunteerln Women's Aid Armagh Down is pleased to report the continued and invaluable contribution of volunteers within the organisation. During the reporting year, volunteers provided a totsl of 3079 hours of service across a range of functs'ons, significantly enhancing the delivery of our work and the impact of our services. The economic value of this volunteer contribution is conservatively estimated at £42,367. Beyond this measurable impact, the dedication and commitment of our volunteers continue to strengthen the organisation's capacity to support women and children affected by domestic and sexual abuse. Women's Aid Armagh Down continues to work in close partnership with Volunteer Now to ensure that volunteers receive comprehensive support, training, and development opportunities, enabling them to carry out their roles effectively and with confidence. Educate and Informin the Public- Polic ILobb in On behalf of women, children and young people who have experienced domestic abuse, Women's Aid Armagh Down continues to advocate and lobby at local and regional level. The CEO and senior management team continue to work alongside the eight local groups and Women's Aid Federation Nl to ensure regional, collective and responsive actions in campaigning, lobbing and policy development ensuring that the voices of women, children and young people are clearly heard and firmly on the agenda for all those decision makers who are in positions of power with the moral responsibility to listen and act putting safety and protection of women, children and young people centre front of all policies and strategies. As stated elsewhere in this report, we continue to deliver Domesticlsexual Abuse awareness training to a wide range of agencies. We responded to 8 consultations and calls for views across 24-25 ensuring the voices of women and children with lived experien￿ continue to shape government policy and practices.. Domestic Abuse Safe Leave Review of Routine Enquiry (PHA) Proposals to Enhance Protection of complainants, personal information in pre-trial third-party material disclosure applications in serious sexual offence cases (DOJ) Survey for Stakeholders Views of the Court EXperien￿S of Vrfrtnesses of the New Domestic Abuse Offence {DoJ) People's Housing Bill Consultation (Private Members Bill) PPS Policy for Prosecuting Cases of Stalking Call for vley￿- New Victim and Wtness Strategy 25130 Consultation on proposals for a Victims and Witnesses of Crime Bill We continue to engage with researchers and academic projects to ensure they are infomed by the lived experience. Across 24-25 both WAAD Domestic Abuse Specialists and the women, children and young people we work with engaged in 3 ple￿$ of research. WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 °Designing specialised service for young women" with Dr Anne Marie Millar 'Coercive Control= Understanding and EXperien￿S in a Post- Bill Environment" with Rosalyn Millar, Dr Emma Nolan and Dr Katrina Mc Laughlin QUB, School of Psychology QUB Policy Paper.. °Domestic Abuse Survivors Experiences of Family Courts in Northern Ireland. by Dr Katrina McLaughlin, School of Psychology, Queen's University Belfast; Rosalyn Millar, School of Psychology, Queen's University Belfast. and Caoilfhionn Hardy, Southern Trust and Women's Aid. Public Benefit statement The Board of Women's Aid Armagh Down Limited confirm that they have had due regard for the guidance produced on public benefit by the Charity Commission for Northern Ireland and are pleased to report that during the year the charitable company has continued to provide public benefi'ts through the charitable activities delivered. Flnancial revlew The net movement of funds amounted to an increase of £602,007, of which an increase of £246,566 related to unrestricted activities and 8 increase of £355,441 related to restricted funds. The Charity is involved in various income generating activities to provide adequale resources to meet its objectives. The charity has £1,169,766 of unrestricted reserves and restricted reserves of £456,190 as at 31 March 2025. Reserves olic Reserves are represented by the fund balances in the balance sheet. Restricted funds are those where the charity must spend the funds in line with a particular purpose or project, usually specified by the donor or as identified at the time of receiving the funds. Unrestricted reserves do not carry any restrictions on how they can be used as they not restricted to, nor designated for, a particular purpose. It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a minimum of three month's expected expenditure to cover the main risk to the organisation including redundancy and funder contracts. The aim is to provide sufficieni funds to cover any unforeseen costs which may arise, recognise the volatile grant environment as well as allowing for the payment of any liabilities which would arise should the company cease to operate. Reserves are monitored as part of the review of financial reports on an on-going basis throughout the year. Audltor In accordance with the company's articles, a resolution proposing that HM Chartered Accountants be reappointed as auditor of the company will be put at a General Meeting. Dlsclosure of infomiatlon to auditors Each of the Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to estsblish that the auditor is aware of such information. 12 WOMEN'S AID ARMAGH DOWN LTD TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 A Word from the Dlrectorsrrrustees Our Annual Report is produced each year to review progress against our strategic objectives and ensure good govemance. Beyond that, however, it also offers us a moment of reflection to celebrate the many achievements of our staff and the women and children with whom they have worked over the last year. The financial year 2024125 was a busy and exciting one for Women's Aid Amiagh Down. Having celebrated our 40th anniversary in 2023124, the theme running throughout the work mentioned in this report is future ambition. This year we embarked on a significant capital project, developing our premises in line with our strategic aims to deliver long-term, sustainable services. In last yearfs report, we reflected on the incredible generosity of the community - both individuals and businesses. l am delighted to see that continue. On behalf of the entire organisation I want to offer an enormous thank you to our many, many donors, without whom we could not continue. Donations have always come to us with a story.. a tragic event sparking an outpouring of generosity., a donor knowing someone who had needed our services., a donor having once needed us themselves. In the last few years, however, we have seen more businesses stand behind us, because there is a greater understanding of just how valuable and needed our services are, by women and children from right across every demographic and every part of our area. That need grows each year, and we must find ways to make our limited resources stretch. Our senior leadership team of Eileen, Helen, Gillian, Linda and Mairead do Incredible work to deliver essential services with extreme professionalism. They are ably supported by our dedicated and talented staff team, who are experts in delivering the trauma-informed support that has helped so many women find a path out of the darkness. We also owe a debt of gratitude to our partners, in particular our accountant Tony Clarke, and our PR and comms consultant Deborah King, both of whom have helped us become a more resilient, ambitious and sustainable organisation. A huge thank you to our volunteers, who devote so much of their time and energy to this work, helping us do more and achieve more for women and children. I further extend that thanks to my fellow Board members, who volunteer their skills and expertise to make this a better and stronger organisation. The support and teamwork of everyone involved in our work at all levels is something for which we are profoundly grateful. Our work, sadly, is far from done. The growing epidemic of male violence against women and children is a real and major threat. Perpetrators behave monstrously, but they are not monsters. They are men that we know. They are from our community and they are part of it. 'Protecting women and girls, was a slogan used in the summer of 2025 to justify violence against some of the most vulnerable in society by a group of men, almost half of whom had previously been reported for domestic abuse. There will always be those who try to distract and blame others for their wrong-doing. there will always be those who try to maintain their ststus through Violen￿ and control. Do not let them. The women who have come through our services know what can be achieved when we work together with hope and ambition. We believe in, listen to and support women and children facing domestic abuse so that they feel safe, hopeful and can thrive. When we all do that, consistently and collaboratively, we will build a world where women and children are safe and supported. The Trustees. report was approved by the Board of Directors. Nlamh O'maoiain Chair of Board of Directors Date.. 2311212025 13 Draft Financial Statements at 3 November 2025 WOMEN'S AID ARMAGH DOWN LTD A WORD FROM THE CHIEF EXECUTIVE OFFICER FOR THE YEAR ENDED 31 MARCH 2025 Again, as in every previous year, the statistics are startling, disturbing, but unfortunately very real. With only a single refuge available to provide safe and secure accommodats.on for women, children, and young people fleeing domestic abuse across the Newry, Mourne and Down, and the Armagh, Banbridge and Craigavon district areas, the facts are stark. Out of the 119 women who sought refuge accommodation, we were only able to house 35 women and 22 children and young people purely because the refuge remained full, operating at a 990/0 occupancy rate throughout 2024-25. The demand for our community-based support services consisting of a range of individual projects delivered across the above areas- also remains extremely high. In total, 1,202 women received direct support, and 540 women participated in therapeutic and personal development programmes. Early intervention and preventr'on continue to be a central focus of our work wherever possible. Our support for children and young people also remains a priority for me, this is vital work as we strive to guide them through theirtraumatic exPerien￿S ofdomestic abuse, helping them move forward with hope, clarity, and understanding. However, the demand ft)r a suitable and appropriate environment in which to deliver these essential services has become increasingly urgent. Both No. 5 and No. 7 Downshire Pla￿ have been degrading rapidly, becoming close to unusable for staff and unfit for purpose as safe, welcoming spaces for women and children. It had become increasingly distressing to ask anyone to re￿1ve support in such conditions. Therefore, when we were suc￿Ssful in securing grant funding through the Community Ownership Fund, with the accomplished and judicious assistance of Development Trusts Northern Ireland, it marked a turning point one that will allow us to provide the dignity, safety, and support our service users deserve. The Community Ownership Fund award acted as a vital catalyst, enabling us to secure additional funding and investment from other sources. Alongside the generous contributions received from local businesses and individuals, this support allowed us to commence Phase 1 of an ambitious £3 million refurbishment project. This transft)rmative development will see both No. 5 and No. 7 Downshire Pla￿ fully refurbished and made fit for purpose, while also creating a new Children and Young People's Hub. This dedicated space will provide a much- expanded, trauma-responsive support service tailored to the complex needs of children and young people affected by domestic abuse. We are now at a critical stage in this endeavour stage that will detemiine our capacity to ensure women, children, and young people conts'nue to access our specialised services within an environment that enhances recovery, inspires hope, and promotes resilience, enabling each person to rebuild and thrive. This revitalised environment will not only transform the experience of those we support but will also significantly enhance the wellbeing and effectiveness of our staff. By providing safe, professional, and uplifting surroundings, we will strengthen our ability to deliver high-quality services, while also supporting the recruitment, retention, and development of our dedicated team, ensuring the long-tem sustainability of our work. As l approach rny retirement in the coming year, after more than 22 years of service, I do so with immense pride and gratitude. It has been the greatest privilege of my career to lead an organisation 50 deeply committed to the safety, empowerment. and recovery of women, children, and young people. Throughout the years, my focus has always been to ensure that our stsff and volunteers are supported to deliver the highest standard of professionalism and compassion-and thatthose who turn to us in their mostvulnerable moments are met with dignity, respect, and hope. To witness the progress we have made, and to see the foundations now being laid for a stronger, more sustainable future, fills me with confidence that this vital work will continue to flourish long after my departure. I am deeply thankful to everyone funders, community partners, board members, staff, volunteers, and our wider community whose unwavering commitment makes this possible. Together, we are ensuring that every 14- Draft Flnanclal Statements at 3 November 2025 WOMEN'S AID ARMAGH DOWN LTD A WORD FROM THE CHIEF EXECUTIVE OFFICER FOR THE YEAR ENDED 31 MARCH 2025 woman, every child, and every young person who comes through ourdoors finds not only safety, understanding, and support, but also the possibility of healing and a future filled with hope. Eileen Murphy Chief Executive Officer Date: 2311212025 15 WOMEN'S AID ARMAGH DOWN LTD STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also the directors of Women's Aid Amiagh Down Ltd for the purpose of company law, are responsible for preparing the Trustees, Report and the financial ststements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepar8 financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, tho Trustees are required to: select suitable accounting policies and then apply them consistently., obsenie the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., state whether applicable UK Accounting Standards have been followed, subject to any material departures dlsclosed and explained in the financial statements., and prepare the financial statements on the going concem basis unless it is inappropriate to presume that the Charity will continue in operation. The Trustee5 are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board of Trustees N O'maoiain Trustee 23 December 2025 16- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Opinion We have audited the financial ststements of Women's Aid Amagh Down Ltd (the 'Charity') for the year ended 31 March 2025 which comprise the statement of financial activities, the statement of financial position, the statement of cash fflows and notes to the finsncial ststements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financi81 Reporting Stand8nl applicable in the UK and RepublK ol Ireland (United Kingdom Generally AGGepted Accounting Practice). In our opinion, the financial ststements.. give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, for the year then ended., have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance wlth the requirements of the Companles Act 2006. Basls for oplnlon 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 Auditorfs responsibililies for the audit ol the financi81 statements section of our report. We are independent of the Charity 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. Conclu8lons relating to golng concern In auditing the financial statements, we have concluded that the tTUStees' use of the going concem 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 Charity's ability to continue as a going concern for a period of at least twelve months from when the financial ststements are authorised for issue. Our responsibilities and the responsibilities of the Trustees With respect to going concem are described in the relevant sections of this report. Other Informatlon The other information comprises the information included in the Dlrectors, Report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. 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 fomi of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other infomiation and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, are required to detemiine whether there is a material misstatement in the financial statements or a material misstatement of the other infomation. If, based on the work we have perfomied, we conclude that there is a material misstatement of this other information, we are required to report that fact. Vve have nothing to report in this regard. 17- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Matters on whlch we are required to report by exceptlon We have nothing to report in respect of the following matters in relation to which the Charities Accounts and Reports Regulations (Northern Ireland) 201 S requires us to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respect with the trustees, report., or sufficient accounting records have not been kept., or the financial ststements are not in agreement with the accounting records-, or we have not received all the information and explanations we require for our audlt. R8spon$ibllltles of Trusteos As explained more fully in the statement of trustees, responsibilities, the Trustees, who are also the directors of the Charity for the purpose of company 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 intemal 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 Charity'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 charitable company or to cease operats'ons, or have no realistic alternative but to do so. Audltorfs re5ponslbllltles for the audlt of the flnanclal statements We have been appointed as auditor under section 65(2) of the Charities Act (Northern Ireland) 2008 and report in accordance with the Act and relevant regulations made or having effect thereunder. Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance 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 expecled to influence the economic decisions of users taken on the basis of these financial statements. The extent to whlch our procedures are capab18 of detectlng Irregularities, Induding fraud, is detailed below. 18- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. induding fraud and non-compliance with laws and regulations, was as follows- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilitie5 and skills to identify or recognise non-compliance with applicable laws and regulations; we identified the laws and regulations applicable to the company through discussions with trustees andlor senior management, and from our commercial knowledge and experience of the sector,. We focused on speclfic laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including Companies Act 2006, taxation legislation, data protection, anti-bribery, employment, environmental and health and safety legislation we assessed the extent of compliance wlth the laws and regulations identified above through making enquiries of management and inspectlng legal correspondence., and • identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit, INe assessed the susceplibility of the charity's financial statements to material mlsstatement, including obtaining an understandlng of how fraud might occur, by.. making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud,. and considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations., To address the risk of fraud through rnanagement bias and override of controls, we: performed analytical procedures to identify any unusual or unexpected relationships., tested journal entries to identify unusual transactions., assessed whether judgements and assumptions made in detemiining the accounting estimates set out in Note 2 were indicative of potential bias., and Investigated the rationale behind significant or unusual transactions,. In response to the rfsk of irregularities and non-compliance vAth laws and regulatlons, we designed procedures which included, but were not limited to.. agreeing financlal statement disclosures to underlying supportlng documentatlon,. reading the minutes of meetings of those charged with governance., enquiring of management as to actual and potential litigation and claims., and reviewing correspondence with HMRC and the company's legal advisors., There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-complian￿ with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal co￿espondenCe, rf any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. A further description of our responsibilities is available on the Financial Reporting Council's website at: https=Il vMw.frc.org.uklauditorsresponsibilities. This description foms part of our auditor's report. 19- WOMEN'S AID ARMAGH DOWN LTD INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF WOMEN'S AID ARMAGH DOWN LTD Use of our report This report is mad8 solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities Accounts and Reports Regulations (Northern Ireland) 2015. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state 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 charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed. CK,,ICr. Angela Cralgan {Senlor S tutory Audltor) For and on behalf of HM Chartered Accountants, Statutory Auditor Chartered Accountants 6th Floor East Tower Lanyon Plaza 8 Lanyon Place Belfast County Antrim BT13LP 23 December 2025 HM Chartered Accountants is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006. -20- WOMEN'S AID ARMAGH DOWN LTD STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestrlcted Restricted funds funds 2025 2025 Total Unrestricted Restrlctsd funds funds 2024 2024 Totsl 2025 2024 Notes Income frorn: Donations and legacies Charitable activities Investments 187,934 187,934 404,006 1,348,179 1,752,185 179,955 179,955 280,394 1,010,186 1,290,580 1,381 1,381 Total In¢oma 591,940 1,348,179 1,940,119 461,730 1,010,186 1,471.916 Expendlture on: Raising funds Charitable activities Other expenditure 149 333,094 1,003,471 1,398 149 1,336,565 1,398 1,575 1,575 291,650 1,063,057 1,354,707 176 663 839 12 Total expendlture 333,243 1,004,869 1,338,112 291,826 1,065,295 1,357,121 Net Income 258,697 343,310 602,007 169,904 (55,109) 114,795 Transfers between funds (12.131) 12,131 (17,386) 17,388 Net movement In fund8 246,566 355,441 802,007 152,518 (37,723) 114,795 Reconclllatlon of funds.. Fund balance8 at 1 April 2024 923,200 100,749 1,023,949 770,682 138,472 909,154 Fund balances at 31 March 2026 1,169,766 456,190 1,625,956 923,200 100,749 1,023,949 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from conts'nuing activities. 21 WOMEN'S AID ARMAGH DOWN LTD STATEMENT OF FINANCIAL POSITION ASAT31 MARCH 2025 2025 2024 Notes Flxed assets Tangible assets 14 404,501 209,071 Current assets Debtors Cash at bank and in hand 15 70,572 1,186,743 27,997 880,229 1,257,315 908.226 Credltors: amounts falllng due wlthln on• yoar 16 (35,860) (93,348) N•t current as$•ts 1,221,455 814.878 Total as8ets less current liabllltlos 1,625,956 1,023,949 The funds of the Charfty Restricted income funds Unrestricted funds 18 19 456.190 1,169.766 100,749 923,200 1,625,956 1,023,949 The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying wlth the requirements of the Companies Act 2006 with respacl to accounting records and the preparation of financial statements. The members h8ve not required the company to obtain an audit of its financial ststements under the requlrements of the Companies Act 2006, for the year in question in acwrdance with section 476. These flnanciaS statements have been prepared in accordance with the provlsions appllcable to companles subject to the small companles regime. The financial statements were approved by the Trustees on 23 December 2025 N O'maoiain Trustee Company registration number N1030774 {Northem Ireland) -22- WOMEN'S AID ARMAGH DOWN LTD STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2026 2024 Notes Cash flows from operatlng actlvlti08 Cash generated from operations 25 526,422 196,513 Investlng actlvltles Purchase of tangible fixed assets Investment income received (219,908> (1,499) 1,381 Net cash used In Inve8tlng actlvltles (219,908) {118) Net cash genorated from flnanclng actlvltle8 Net Increase In cash and cash equlvalonts 306,514 196,395 Cash and cash equlv8lents at beginning of year 880,229 683,834 Cash and cash equlvalonts at end of year 1,186,743 880,229 -23- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles Charlty Informatlon Women's Aid Armagh Down Ltd is a private company limited by guarantee incorporated in Northem Ireland. The registered office is 7 Downshire Place, Newry, BT34 1 DZ. 1.1 Accounting conventlon The financial statements have been prepared In accordance with the Charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland. ('FRS 102") and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland {FRS 102)" (effective 1 January 2019). The Charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterling, which is the functlonal currency of the Charity- Monetary amounts in these financial statements are rounded to the nearest £. The financial statements have been prepared under the historlcal cost convention. The principal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeab18 future. Thus the TTUStees continue to adopt the going concern basis of accounting in preparing the financial statements. 1.3 Charftable funds Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives. Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Endowment funds are subject lo spedfic conditions by donors that the capital must be maintained by the Charity, 1.4 Income Income is recognised when the Charity is legally entitled to it after any perfomiance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Legacies are recognised on receipt or othepwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. -24- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcl88 (Contlnued) 1.5 Expenditure Expenditure is recognised once there is a leg81 or constructive obligation to transfer economic benefit to a third paty, it is probable that a Iransfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. Th8 Costs of each activity are made up of the totsl of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support Costs which are not attributable to a single activity are apportioned be￿een those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation Charges are allocated on the portion of the asset's use. 1.6 Tanglbl8 flxed ass8ts Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuatlon, net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over thelr useful lives on the following bases.. Freehold land and buildings Leasehold land and buildings Fixtures and fittings 4% straight line 40/0 Straight line 200/0 Straight line The gain or loss arising on the disposal of an asset is determined a8 the difference befvrfeen the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 1.7 Impalrment of flxed assets At each reporting end date, the Charty ￿vIewS the carying amounts of Ils tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents include cash In hand, deposlts held at call with banks, oth8r short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Flnanclal Instruments The Charity has elected to apply the provisions of Section 11 '8asic Financial In3truments' and Section 12 'Other Financial Instruments Issues, of FRS 102 to 811 of its financial instruments. Financial instruments are recognised in the Charity's balance sheet when the Charity becomes paty to the contractual provisions of the instrument. Financial ass8ts and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. -25- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Continued) Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a markel rate of interest. Financial assets classified a5 receivable within one year are not amortised. Bas1¢ flnanclal liabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt Instruments are subsequently carried at amortised cost, using the effective Interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inrtially at transaction price and subsequently measured at amortised cost using the effective interest method. Derecognitlon of financlal liabilltles Financial liabilities are derecognised when the Charity's contractual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cost of any unused holiday entrtlement is recognised in the period In which the employe8's services are received. Termination benefits are recognised Immedlately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 1.11 Retlrement beneflts Payments to defined contribution retlrement benefit schemes are charged as an expense as they fall due. Crltlcal accountlng e8tlmato8 and Judgements In the applicatlon of the Charlty's accounting policies, the Trustee5 are required to make judgements, estimate5 and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumpts'ons are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and undedying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and fLrture periods where the revision affects both current and future periods. -26- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donations and legacies Unrestrlcted funds 2026 Unrestrlcted funds 2024 Donations and gifts 187,934 179,955 Income from charltable actlvltles Unrestrlcted Restrlcted funds funds 2025 2025 Total Unre8trlcted Restricted funds funds 2024 2024 Totsl 2026 2024 Total Sale of goods Performance related grants Charitable rental income Other income 27,386 27,386 10,374 10,374 186,348 1,348,179 1,534,527 128,483 128,483 61,789 61,789 147,754 1,010,186 1.157,940 104,329 104,329 17,937 17,937 404,006 1,348,179 1,752,185 280,394 1,010,186 1,290,580 Performance relatèd grants analysls Total 2025 Total 2024 Support People - Refuge support Support People - Floating support Southern Health & Social Care Trust SHSCT- DASS officer Iris Project Communty Foundation grant - Merrtal Health Community Ownership Fund Dfc Hardship Grant Scheme Funding via NMDDC Southem Regional College- Employ Me Nationwide Community Grants Vrfellbeing TNLCF Domiant Accounts other 250,286 375,474 108,010 40,972 44.565 54,821 350,000 24,640 52,411 241,591 362.386 99,364 48,450 44,576 218,038 24,640 26,370 58,776 122,024 48.335 62,989 33,751 1,534,527 1,157,940 -27- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from investments Unrestrlcted Unrestrlcted funds funds 2025 2024 Interest receivable 1,381 eX￿ndIt￿re on ralslng funds Unre8trlcted Restrlcted funds funds 2025 2025 Totsl Unrestrlcted Restrlcted funds funds 2024 2024 Total 2026 2024 Fundralslng and publlclty Other fundraising costs 149 149 1,575 1,575 -28- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charitable activities Total 2025 Total 2024 Dlrect costs staff costs Depreciation and impairnient Rent Insurance Light & heat Cleaning Repairs staff Training & Recruitment ICT Costs Admin & prlnting Fees & subscripts'ons Support for service users Travel Telephone Other charitable expenditure Supporting People recovery 959,172 24,478 47,435 15,656 30,199 11,831 55,895 24,679 28,384 11.494 2,879 16,357 8,261 17,734 62,096 908,331 34,849 45,510 12,024 38,658 8,866 15,184 5,955 22,905 14,223 2,712 57,433 8,472 17,053 82.139 63,818 1,316,550 1,338,132 Share of support and governance costs (See nots 8) Govemance 20,015 16,575 1,336,565 1,354,707 Analysls by fund Unrestricted funds Restricted funds 333,094 1.003.471 291,650 1,063,057 1,336,585 1.354,707 Included in charitable expenditure for 2024 are amounts of £27,355 and £36.463 which relate to amounts to be repaid to Supporting People in respect of the ffinancial years ended 31 March 2022 and 31 March 2023 respectively. Granl income and expenditure is subject to periodlc review and these amounts were requested to be recovered by the grant funder. Support costs allocated to activltles 2026 2024 Govemance costs 20.015 16,575 Anatysed between: Total 20,015 16,575 -29- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Net movement in funds 2025 2024 The net movement in funds is stated after chargingl(crediting)-. Fees payable for the audit of the charity's financial ststements Depreciation of owned tangible fixed assets 6,900 24,478 4.800 34,849 10 Trusteos None of the Trustees (or any persons connected with them) received any remun8ratlon or benefits from the Charlty during the year. 11 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number 37 37 Employment costs 2025 2024 INages and salaries Social security Costs Other pension c08ts 864,809 72,326 22,037 819,690 68,221 20,420 959,172 908.331 The number of employees whose annual remuneration was more than £60,000 Is as foll0Y￿.. 2026 Number 2024 Number £60,001- £70,000 Remuneratlon of key managem8nt personnel The key management personnel of the charity comprises the Trustees and the senior management team. The remuneration of key management personnel was as follows: 2025 2024 Aggregate compensation 200,227 200,913 -30- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Other expendlture Unrestrlcted Restrfcted funds funds 2025 2025 Total Unrestrlcted Restrlcted funds funds 2024 2024 Total 2026 2024 Financing costs 1,398 1,398 176 663 839 13 Taxatlon The charity is exempt from taxation on Its activities because all its income is applied for charitable purposes. 14 Tanglble flxed assets Frwhold land and bulldlng• L•aJehold Assets under Flxturos and land and construGtlon flttlngs bulldlngs Totsl Cost At 1 April 2024 Additions 111.907 379,477 188,060 2,676 679,444 219,908 217,232 At 31 March 2025 111,907 379.477 217,232 190,736 899,352 Depreclatlon and Impalrment At 1 April 2024 Depreciation charged in the year 109,670 2,237 207,198 8,179 153,505 14,062 470,373 24,478 At 31 March 2025 111,907 215,377 167,567 494,851 Carrylng amount At 31 March 2025 164,100 217,232 23,169 404,501 At 31 March 2024 2,237 172.279 34,555 209,071 16 Debtor8 2025 2024 Amounts falllng due wlthln one year: Trade debtors Other debtors 51,339 19,233 22,242 5.755 70,572 27,997 31 WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Creditors: amounts falling due wlthin one year 2026 2024 other taxation and social security Trade creditors other creditors Accruals and deferred income 30,079 11,276 47,193 4,800 23,206 7,854 4,800 35,860 93,348 17 Retlrement beneflt schemes 2025 2024 Defined contrfbutlon schemes Charge to profit or loss in resp8Ct of defined contributlon schemes 22,037 20,420 The Charity operates a defined contribution pension schem8 for 811 qualifying employees. The assets of the scheme are held separately from those of the Charity in an independently administered fund. 18 Re8trlcted funds The restricted funds of the charlty comprise the unexpended balances of donations and grants held on trust subject to specrfic conditions by donors as to how they may be used. At 1 Aprll 2024 Incomlng rnsource8 Resources expended Transfers At 31 March 2026 Supporting People Refuge Supporting People Floating Supporting People Covid Community Ownership Supporting People- Provider Innovation Fund Supporting People - Covid-19 recovery fund SHSCT- DASS Dormant Accounts Community Foundation - Merrtal Health IRIS Southern Regional College - Employ Me Nationwide Community Grants Wellbeing TNLCF Homeless Connect 250,286 375,474 (248,360) (416,997> (799} (18,311) 1,926 26 1,018 41.497 219 331,689 350,000 1,863 (894) 969 24,497 (8,399) (36,047) (34.074) 16,098 40,972 48,335 (4,925) (4.602) 9,659 14.569 54,821 44,565 (64,959) (39,673) (4,259) (4,892) 172 52,411 (33,618) (19,884) (73,763) (9,291) (5,121) 13,672 39,092 42,694 58,776 122,024 9,291 (5.567) 100,749 1,348,179 (1,004,869) 12,131 458,190 32- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Restrlcted funds {Contlnued) Prevlou8 year: At 1 Aprll 2023 Incomlng resources Resources expended Transfers At 31 March 2024 Supporting People Refuge Supporting People Floating Supporting People Covid Community Ownership Supporting People - Provider Innovation Fund Supporting People Covld-19 recovery fund SHSCT- DASS ACNI Community Foundation - Mental Health IRIS Southem Regianal College- Employ Me Nationwide Cornmunity Grants 53,458 10,386 1.817 241,591 362,386 (295,0831 (390,098) (799) (10,000) 34 17,352 26 1,018 10,000 2,757 (894) 1,863 32,896 (8,399) (48,450) (7,377) 24,497 48,450 7,377 29,781 218,037 44,576 (233,249) {44,576) 14,569 26,370 58,776 {26,3701 58,776 138,472 1,010,186 (1 ,065,2951 17,386 100,749 19 Unrestricted funds The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by th8 trustees for specific purposes. At 1 Aprll 2024 Incoming Resources resources expended Transfers At 31 March 2025 Designated buildlng fund General funds 400,000 (412,131) 400,000 769,766 923,200 591,940 (333,2431 923,200 591,940 (333,2431 (12,131) 1,169,766 Prevlous year: At 1 April 2023 Incoming resources Resources expended Transfers At 31 March 2024 General funds 770,682 461,730 (291,826) (17,386) 923,200 -33- WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDED 31 MARCH 2025 20 Analysls of n8t assets between funds Unrestrlcted funds 2026 Restrlcted funds 2025 Total 2025 At 31 March 2025: Tangible assets Current assetsl(liabilitigs) 385,040 784,726 19,461 436,729 404,501 1,221,455 1,169,766 456,190 1,625,956 Unrastrlcted funds 2024 Restrlcted funds 2024 Total 2024 At 31 March 2024.. Tangible assets Current assetsllliabilities) 179,398 743,802 29,673 71,076 209,071 814,878 923,200 100,749 1,023,949 21 Flnanclal commltments, guarantees and contlngent Ilabllltles A contingent liability exists to repay government grants received should certain conditions under which they V￿re awarded cease to be met. 22 Operatlng lease commltments Lessee At the reporting end date the Charity had outstanding commltments for future mlnimum lease payments under non-cancellable operatlng leases, which fall due as follows: 2025 2024 v￿thin one year 43,666 43,666 23 Events after th8 reporting date There have been no significant events affecting the Charity since the balance sheet date. 24 Related party transactlons There Y￿re no disclosable related party transactions during the year {2024- none). WOMEN'S AID ARMAGH DOWN LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 2S Cash generated from operatlon8 2025 2024 Surplus for the year 602,007 114.795 Adjustments for: Investment income recognised in statement of financial activities Depreciation and impairment of tangible fixed assets (1,381) 34,849 24,478 Movements In worklng capltal: (Increase)Idecrease in debtors (Decrease)lincrease in creditors (42,575) {57,488) 2,589 45,661 Cash generatod from op8ratlon$ 526,422 196,513 26 Analysls of Changes In net funds The Charlty had no material debt during the year. -35-